A high debt burden increases the risk that Furniture company goes bankrupt if they make a poor business decision. Increasing risks can increase Furniture company’s debt interest payments… … "High Debt Burden (Furniture company)" has a significant impact, so an analyst should put more weight into it. This qualitative factor will lead to an increase in costs. "High Debt Burden (Furniture company)" is a difficult qualitative factor to overcome, so the investment will have to spend a lot of time trying to overcome this issue.