Silicon Arts Inc. (SAI) has two capital investment proposals that must be examined to choose the one that will produce a greater return on investment and that will have the best growth in years to come. These two proposals were developed by a task force established by President Hal Eichner, who has two agenda items for the company: a) expand existing market share of digital imaging and b) enter the wireless communications market . While both markets are expected to grow, SAI must be aggressive in its investments for each of the markets to ensure SAI's market share grows and defend itself from competitors. To evaluate both proposals, different measures such as NPV, IRR and PI are used. The reliability of these measures depends on the assumptions made regarding the cash flow projections. Not only is this the case, but even by changing the position from conservative to moderate or aggressive, the NPV, IRR and PI values ​​could also be higher for both proposals. After repeating the simulation several times, the result was the same. From reading the numbers and moving to different positions, the proposal chosen was the digital imaging proposal. This proposal had a higher value for all three measures and therefore it was concluded that it would be the best proposal to follow. The decision to invest in both proposals was based on the cash flow the company would have for it. From there it was just a matter of deciding what the increases would be from year 1 to year 3 and again from year 4 to year 7 and how much the price would increase for the same period of time. To achieve the desirable result of identifying which proposition will have the highest return, it is necessary to analyze the risks associated with investment decisions. These risks include initial testing, competition, comparable products, and decreasing prices over the years. Initial tests are crucial risks simply because if the tests are successful, production can continue at scale; otherwise there is no need to continue. During this initial testing phase, the decisions that need to be made must be successful at every stage of the process for the product to make it to production. “There is usually a sequence of decisions in NPV project analysis.