When given a choice, customers are loyal to Julies Bakeshop. Instead of targeting all customers, Julies Bakeshop only needs to target new customers in order to grow their business… … 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. "Customer Loyalty (Julies Bakeshop)" is an easily defendable qualitative factor, so competing institutions will have a difficult time overcoming it.