Financial leverage allows Osim to use their balance sheet to expand their business and increase their profits… … "Financial Leverage (Osim)" 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. "Financial Leverage (Osim)" is an easily defendable qualitative factor, so competing institutions will have a difficult time overcoming it.