Superior technology allows Lambo to better meet the needs of their customers in ways that competitors can’t imitate… … "Technology (Lambo)" 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. "Technology (Lambo)" is an easily defendable qualitative factor, so competing institutions will have a difficult time overcoming it.