Final answer:
The highest risk factor that a company should consider when extending credit to its customers is the repayment history.
Step-by-step explanation:
The highest risk factor that a company should consider when extending credit to its customers is the repayment history. If a borrower has a history of late loan payments or defaults, it suggests a higher risk of non-repayment. In such cases, the company may be less willing to extend credit or may charge higher interest rates to compensate for the increased risk.