Conditional Formatting would do the trick for you.

Let's say your formula above is located in cell A1. Then in that cell
do FormatConditional Formatting. Change the Condition 1 field to
"Formula Is" and enter the formula =A1="Neg IBITDA"

Next, click the Format button and change the format (font, font style,
size, color, etc.) to whatever you want.

For "Pos IBITDA", you could either Add a second condition or simply set
the default format for that cell to whatever you want for "Pos" and it
would then only change for "Neg".