If a number provided by a user is negative, the SQRT function will return the #NUM! error. The square root of a negative number does not exist among the set of real numbers. It is because there is no way to square a number and get a negative result.
However, if we wish to take the square root of a negative number as if it were a positive number, we need to use the ABS function. We will wrap the source number in the ABS function, which will return the absolute value of a number and ignore the positive or negative sign of the given number.