The company is specialized in providing diving training services with trained and certified diving instructors for training members of the age of 16 years and above, the company's location is in a tourist anchorage. The company also coordinates diving training programs at different and periods of time with different features. The project also rents diving supplies for divers who hold diving license from accredited bodies. The project also includes a reception area, changing rooms, toilets, a lounge for visitors, a café serving hot and cold drinks and snacks. There is an outlet for renting and selling diving accessories.

Internal Rate of Rate in Capital Budgeting Measures the Profitability of Potential Investment, it is a discount rate that makes the net present value (NPV) of all cash flows from a particular project equal to zero.

Payback period shows how long it takes for the return of investment, it does not show what the return on investment is.

Financial Indicators can fluctuate according to total invested capital of the Project, This Project can be established with different Total Capital depending on size of Project.

•	Diving Services
•	Rent and Sale of Diving Equipment