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Financial leverage allows Ufone cellular company to use their balance sheet to expand their business and increase their profits… … "Financial Leverage (Ufone cellular company)" has a significant impact, so an analyst should put more weight into it. "Financial Leverage (Ufone cellular company)" 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. "Financial Leverage (Ufone cellular company)" is an easily defendable qualitative factor, so competing institutions will have a difficult time overcoming it.