Pfizer is evaluating a $2,500,000 capital investment. The financial details include an initial investment of $2,500,000 and an annual depreciation rate of 18%, resulting in yearly depreciation of $450,000. The book values at the end of each year decrease progressively from $2,050,000 to $0 over five years. The projected cash flows are $600,000, $700,000, $500,000, $400,000, and $300,000. The corresponding profits are $150,000, $250,000, $50,000, $-50,000, and $-150,000, leading to ARR percentages ranging from 6% to -6%. The average profits are $50,000, the average investment is $1,250,000, and the average ARR is 4%. The payback period is calculated to be 4.3 years, and the NPV at an 8% discount rate is $90,000.

Requirements:

1. Compute the ARR, payback period, and NPV.
2. Analyze the investment's profitability.

Make a recommendation on whether Pfizer should proceed with the investment.