Explanation

Dimensional formula of angular momentum $(L) = \left\lbrack ML^{2}T^{- 1} \right\rbrack$ Torque $(\tau) = \left\lbrack ML^{2}T^{- 2} \right\rbrack$ Coefficient of thermal conductivity $(K) = \left\lbrack MLT^{- 3}K^{- 1} \right\rbrack$ Gravitational constant $(G) = \left\lbrack M^{- 1}L^{3}T^{- 2} \right\rbrack$ Thus, gravitational constant has negative dimension of mass.