When a business has many related business lines, they have the opportunity to cross sell to consumers who arrive for one specific need, but leave with many different products and services. Cross selling is particularly lucrative, because it allows a company to earn extra money from consumers without having to specifically target those consumers with advertising or other promotional material. … "Cross Selling Opportunities" has a significant impact, so an analyst should put more weight into it. "Cross Selling Opportunities" will have a long-term positive impact on the this entity, which adds to its value. This statements will have a short-term positive impact on this entity, which adds to its value. This qualitative factor will lead to a decrease in costs. "Cross Selling Opportunities" is an easily defendable qualitative factor, so competing institutions will have a difficult time overcoming it.