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Direction Over 3–5 Years
Whether a figure has been getting better or worse over recent years, rather than just where it stands today. A company can still be inside safe limits while drifting the wrong way year after year.
Example
Customers taking 80 days to pay looks fine on its own — but if the figure was 50 days five years ago and 65 three years ago, the trend is worth noticing even though nothing is flagged yet.
Worth knowing
A trend for context, not a buy or sell signal on its own.