The construction of the Sigli - Banda Aceh highway project as long as 74 km stretches across two Regencies namely Pidie and Aceh Besar, generating the large demand for ready mix concrete. It is required the investors in providing ready mix concrete service and wishing adequate mutual exchange from each capital invested. The problem in this study is to investigate how the feasibility and business opportunity of a batching plant investment from its financial aspects. This study aims to determine the financial feasibility and business opportunities on batching plant investment of ready mix concrete at Sigli - Banda Aceh highway project. In this research data was collected and processed to obtain cash flow and Depreciation. The method used to determine the financial feasibility is by obtaining its investment valuation analysis from data processing. Those are Net Present Value (NPV), Annual Equivalent (AE), Internal Rate of Return (IRR), Benefit-cost ratio (BCR) and Payback Period (PBP). From the calculation, it is obtained that the profit obtained from NPV is IDR 12,145,111,515.27, the profit obtained from AE is IDR 3,818,104,138.07, IRR is above 40%, BCR is > 1 as 1,10, PBP is IDR 15,104,717,354.22 in the second year or equal to the investment period. It can be concluded that batching plant investment on Sigli - Banda Aceh highway construction project is feasible to be constructed and become a business opportunity for the investors.