The ratio between positive/negative numbers

You can use your formula. It will give a percentage greater than $100$ for the positive one and less than $0$ for the negative one. There is sense to this. If you think of two divisions of a company and ask what fraction of the company profit is contributed by each, if one makes more than the whole company while the other makes a loss this is what you will get. If both make losses, the percentages will show which division contributed most to the loss.

In your example $A=1.04, B=-0.32$ the total profit is $0.72$ and $A$ contributed about $144\%$ of that while $B$ contributed about $-44\%$

This depends entirely on how you're comparing the two numbers.

If you want, you can compare them using $$\frac{|A|}{|A|+|B|}\times100\%$$ where the vertical bars indicates absolute value.

I just want to point out that 'comparing' numbers in this way is really, really sketchy and I can't imagine many circumstances under which it would be useful. A more natural thing to do would be e.g $$X=\frac{\left||A|-|B|\right|}{|A|}\times100\%$$

whence you can say that $B$ is $X%$ more/less than $A$.