Which factor does NOT significantly affect a business's profit?

The factor that does not significantly affect a business's profit is related to other business locations. While the presence and performance of competitors can provide some context for a business's operations and overall market dynamics, the specific locations of other businesses tend to have less direct impact on a single business's profitability compared to the internal factors and direct market influences.

In contrast, employees play a crucial role since they directly influence productivity, customer service, and overall operational efficiency. Their skills and satisfaction can drive performance and profitability. Overhead costs, which include rent, utilities, and salaries, directly impact the bottom line; higher overhead means a business must generate more revenue to be profitable. Marketing trends are also vital, as they inform how effectively a business can connect with customers and meet their needs, significantly driving sales and therefore profits.

Thus, while other business locations can provide context within an industry, they do not have the same immediate and direct implications for an individual business's profit as the other listed factors.