Auditor raises issue on Blumont’s ability to continue as a going concern

Blumont Group’s independent auditor, Moore Stephens, has drawn attention to an issue that may have significant bearing on the group’s ability to continue as a going concern.

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Auditor raises issue on Blumont’s ability to continue as a going concern

Mindy Tan
18 April 2015

Blumont Group’s independent auditor, Moore Stephens, has drawn attention to an issue that may have significant bearing on the group’s ability to continue as a going concern.

In an “emphasis of matter” on the financial statements of the group for the financial year ended December 2014, the auditor said that the group had incurred a net loss of approximately S$66.2 million and a total comprehensive loss of approximately S$68.8 million.

As at Dec 31, 2014, the group’s current liabilities exceeded its current assets by approximately S$16.5 million and the company’s current liabilities exceeded its current assets by approximately S$32.9 million.

These conditions indicate the existence of a material uncertainty which may cast significant doubt on the ability of the group and of the company to continue as going concerns and to realise their assets and discharge their liabilities in the ordinary course of business, said the auditor.

It also noted that the group has since embarked on various fund-raising activities including a share placement which raised net proceeds of about S$1.7 million, extended the maturity period of its Wintercrest financing loans for a further 12 months, and proposed a renounceable non-underwritten rights cum warrants issue subject to shareholders’ approval. If the rights cum warrants issue is fully subscribed, it will raise estimated net proceeds of about S$28.7 million.

But if the group is unable to generate significant cash flows from its various strategies and unable to continue in operational existence for the foreseeable future, it may be unable to discharge its liabilities in the normal course of business and adjustments may have to be made to reflect the situation that assets may need to be realised other than the normal course of business and at amounts which could differ from the amounts at which they are currently recorded in the statements of financial position.

“In addition, the group and the company may have to provide for further liabilities which may arise, and to reclassify non-current assets and non-current liabilities as current assets and current liabilities, respectively. No such adjustments have been made to these financial statements,” it added.

Blumont was in the top 20 per cent losers on Friday. It ended trading down 0.1 Singapore cent, or 5.88 per cent, at 1.6 Singapore cents.

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