The Conclusions section should be a summary of the main findings of the report. Although conclusions and results go hand in hand they are different in one main respect. A result is a quantifiable finding such as the maximum power of a Volvo B20B engine in the P1800 is 89.5kW (120HP). Applying reasoning or analysis to a result renders a conclusion. For example using the measured result of maximum power of the B20B engine to state that 89.5kW is more than enough power for such a light (and stylish) car as the P1800 is a conclusion.
No new material should be presented. A general rule is: If it does not appear in the body of the report, it cannot appear in the conclusions. Review your objectives, and make sure that the conclusions satisfy and relate directly to your objectives. If a conclusion does not relate to objectives, consider deleting it. If you still want to present it, include it at the end as a collateral finding. Do not conclude facts or ideas from the introduction:e.g., the usefulness of the experiment or the project. Conclusions should concentrate on the results of the work; i.e., what was discovered through completing the project. If you have recommendations, they should be included in the paragraph of the conclusion from which they logically follow. If many recommendations are suggested then they should have their separate section. The Conclusion section or the Recommendations section, if there is one, is usually the section that is most often read after the abstract.