M & R AGENCY appraises commercial projects to determine the financial and economic viability of the projects and advise investors accordingly. Investors are always advised to seek for an expert opinion on the feasibility and viability of the envisage project; since investment decisions, particularly in real estate are irreversible. The feasibility of the project is determined by finding out whether the project’s ability to generate returns is able to generate income and capital gain and add to the value of the project from financiers and from other capital market.