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A high debt burden increases the risk that Roofing Business goes bankrupt if they make a poor business decision. Increasing risks can increase Roofing Business’s debt interest payments… … "High Debt Burden (Roofing Business)" 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 (Roofing Business)" is an easy qualitative factor to overcome, so the investment will not have to spend much time trying to overcome this issue.