A study on an analysis of capital investment in a cashew ('Ullal-1' and 'Ullal2') orchard under the coastal region of Karnataka revealed that it is a profitable enterprise. The capital investment per hectare (including cost of establishment and maintenance) for cashew orchard 'Ullal-1' or 'Ullal-2' for a period of ten years was Rs. 4,13,125. The annual average cost of cultivation per hectare of cashews are worked out to Rs. 41,313. Regarding 'Ullal-1' cashew profit was Rs. 4,58,687 and for 'Ullal-2' it was Rs. 4,33,687. In both cultivars overall benefit cost ratio was 1.96 and 1.95, respectively. The analysis of investment in cashew orchard showed that the investment made in 'Ullal-1' and 'Ullal-2' plantation is economically viable with benefit cost ratio (BCR) greater than one (1.96 and 1.95). The payback period (4 years) is also desirable in both cultivars considering the total economic life of cashew orchard (20 years). The study on nursery of cashew crops also revealed as a profitable enterprise. The cost of production of one lakh cashew graft is Rs. 12,03,425 and net profit out of nursery is Rs. 7,96,575 with an annual benefit cost ratio of 1.66. Analysis on cashew orchard and cashew graft nursery accounts that cashew is a sustainable crop for investment in the horticultural sector.