Consumers can change their tastes very quickly. Merbatty depends on knowing which goods and services consumers want… … "Change in Tastes (Merbatty)" has a significant impact, so an analyst should put more weight into it. This qualitative factor will lead to an increase in costs. This statement will lead to a decrease in profits. "Change in Tastes (Merbatty)" is an easy qualitative factor to overcome, so the investment will not have to spend much time trying to overcome this issue.