Can I understand it in this way? The S12 has the same physical meaning of C12, means E11(strain) to F22(stress).
For an othrohombic crystal, S12 = 1/(((C13C13-C11C23)/C13)*((C13C22-C12C23)/(C33C12-C13C23))+C12-C11C23/C13). Thus, the positive or negative values of S12 depends on the specific Cij.
The physcial meaning of negatvie value Sij is in fact the physical meaning of Cij. The C12 is positive, thus S12 denotes a normal and positive Poisson`s ratio.
I wonder if I understand it correctly ? Thank you very much again!