New technology helps Larsen and Toubro to better meet their customer’s needs with new and improved products and services. Technology also builds competitive barriers against rivals… … "New Technology (Larsen and Toubro)" has a significant impact, so an analyst should put more weight into it. "New Technology (Larsen and Toubro)" 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. This statement will lead to an increase in profits for this entity. "New Technology (Larsen and Toubro)" is an easily defendable qualitative factor, so competing institutions will have a difficult time overcoming it.