The report discusses the calculation of payback period and net present value for two projects and the financial and non-financial factors in decision-making. Project A has a higher NPV of £147,989, while project B has a payback period of 2 years and 6 months. Financial factors such as cost and cash flow, and non-financial factors such as organizational policies and COVID-19 are discussed. The report concludes that strategic decision-making is crucial for organizational growth and development.