A company is evaluating the acquisition of a new technology costing Rs. 900 lakhs. The expected financial benefits over the next five years are detailed below:

Year	Revenue (Rs. in lakhs)	Operating Expenses (Rs. in lakhs)
1	300	120
2	320	130
3	340	140
4	360	150
5	380	160

The company uses a discount rate of 11%. Depreciation is charged at 20% on a straight-line basis, and the residual value of the technology after five years is Rs. 100 lakhs.

Required:

1. Calculate the net cash flow for each year.
2. Determine the net present value (NPV) of the investment.
3. Compute the internal rate of return (IRR).
4. Assess the accounting rate of return (ARR).
5. Decide on the investment based on financial analysis.