This was a financial analysis for the Commercial Units (CU) Concept to assess their viability and benefit of the people living in the informal settlements of Kambi Muru and Gatwekera West Villages in Kibera Nairobi. The objective of the financial analysis was to inform the project on the viability of the commercial unit and if each will be able to generate sufficient revenue for its sustainability.  In addition the financial analysis was to assess the CAPEX requirement for the village and for each of the CUs within the village for a period of five (5) years. Furthermore a cost-benefit-analysis was to be analysed to justify the CU given the existing sludge disposal methods including the sensitivity analysis based on various scenarios of ability to pay for the various services to be provided by the CU.