Similarly, the coefficient of correlation between fixed investments and profit have the moderate relationship and statistically significant. However, the relationship between the fixed investments and depreciation have the poor relationship and statistically insignificant. As regards, the sources of funds towards the fixed investments for this company are internal sources. In order to maintain the market position with its products, every company must produce product as good as, or better than its competitors. This leads to fixed investments decisions which can be classified into two: routine and expansion. Every company has to make routine investments continuously whereas growth investments are made intermittently. The basic challenging task of fixed investment decisions lies in the search for lucrative opportunities and to derive the benefits in the uncertainty environment in quantitative terms. From the empirical analysis, this company‟s fixed investments decisions are wise and shows better fund management