Consider the below circuit with it solution. We need to find the current io3.

My question is why we have a -ve sign in the equation of i03 ?
Consider the below circuit with it solution. We need to find the current io3.

My question is why we have a -ve sign in the equation of i03 ?
Your schematic has only one power source, the 2 A current source.
Since the current source is driving current to the left across the top of the circuit then i2 will have a positive sign and io3 will have a negative sign since its arrow is pointing in the direction opposite to the real current flow.