Improving @user4039065 answer, by mentioning "Signed" in Column A and from the Binary value in Column B info about following could be used to find value from 2's complement representation of signed values,

=LET(binaryval,B2,sign,IF(A2="Signed",1,0),length,LEN(binaryval),offset,IF(sign,-1*(2^(length-1))*--MID(binaryval,1,1),0), sum,SUMPRODUCT(--MID(binaryval,length+1-ROW(INDIRECT("1:"&length-sign)),1),(2^(ROW(INDIRECT("1:"&length-sign))-1))),offset+sum)

Sample : 1