Аннотация:Diving harvesting of sea urchin roe in the environmentally safe region on the coast of the Barents Sea involves investing in a purchase of a harvesting vessel, diving equipment, service equipment, Rigid Inflatable Boats, labor housing, mechanical transport and other assets for a total of 17.56 million rubles. Key performance indicators of the project: net income of the project (NV) - 160 million rubles by the end of 1 year of the project implementation; simple payback period (PP) - 1.3 months; internal rate of return (IRR) - more than 100%. The most significant impact on the project's performance indicators can be provided by such factors as: change of the daily harvest and the number of divers, change of market prices for the products. However, even a significant (30%) fall in prices and a reduction in harvest cannot have a critical effect on the performance indicators.