Let us assume that all of the additional costs (tangible and intangible) that have been identified, other than the costs in figure 4, amount to an extra 20%. This would increases our initial estimates of expenditure to €25.6 million (assuming we choose Unix), which still constitutes only 0.64% of Zara’s revenues, on top of the usual IT costs of 0.5%, whereas the industry average was 2% of annual revenue . This is still well below the industry average. Although the investments needed to implement this project are considerable in absolute terms, it does not seem to be a make-or-break decision for Zara. The geographical extent of the project, however, would make it a significant project. All stores in an area at the last stage of the project would have to be upgraded quasi simultaneously, which could prove to be a difficult task for management.