A high debt burden increases the risk that David salon goes bankrupt if they make a poor business decision. Increasing risks can increase David salon’s debt interest payments… … This statements will have a short-term negative impact on this entity, which subtracts from its value. This qualitative factor will lead to an increase in costs. This statement will lead to a decrease in profits. "High Debt Burden (David salon)" is an easy qualitative factor to overcome, so the investment will not have to spend much time trying to overcome this issue.