Lower costs lead to higher profits for Dhirubhai Ambani. A low cost leader can undercut rivals on price… … "Cost Advantages (Dhirubhai Ambani)" has a significant impact, so an analyst should put more weight into it. 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. "Cost Advantages (Dhirubhai Ambani)" is a difficult qualitative factor to defend, so competing institutions will have an easy time overcoming it.