A reversed flying capacitor creates a signed output reference. Exact arithmetic here means exact results for the stated model inputs; measured inputs still carry uncertainty and significant-figure limits.
highlighted = computed this step
A flipped phase measures output from the ground reference
The source row is the ground reference; the output sign comes from the declared inverted topology.
Vs=0VVfly=5V
A larger flying voltage makes a larger negative rail
Each row keeps the ground reference and changes only the charged flying-capacitor voltage.