When given a choice, customers are loyal to Ninja Gohan. Instead of targeting all customers, Ninja Gohan only needs to target new customers in order to grow their business… … "Customer Loyalty (Ninja Gohan)" has a significant impact, so an analyst should put more weight into it. "Customer Loyalty (Ninja Gohan)" will have a long-term positive impact on the this entity, which adds to its value. This qualitative factor will lead to a decrease in costs. "Customer Loyalty (Ninja Gohan)" is an easily defendable qualitative factor, so competing institutions will have a difficult time overcoming it.