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Sir, the student asked very pertinent question. Negative number is a real number that is less than zero. They represent opposite. You can tell him that even they are not used in counting but they are used in several conditions. They are used below zero such as Celsius for temperatures,in weather report. Buildings lift: if you watch floor as you go down in a lift,starting on the third floor you will see 3,2,1,0,-1,-2 .these types of example may help in understanding negative numbers more clearly.
Please take an example. Suppose student go to Jammu and kasmir . as we know that snowfall is continuously happens there and students want to measure temperature of ice, water , it will definitely show negative temperature. Hence students can learn importance of negative numbers.
Negative numbers helps us to represent opposite direction and they also symbols the numbers that are less than 0