equipment they utilize. The amounts of these additional funding needed is about 11M SGD for 2002 and about another 25M SGD for 2003. As a result of these very large needs, Star River Electronics Ltd. would have an extremely difficult time paying off any loans received in a reasonable period of time. Additional analysis from the financial forecast reveals that Star River Electronics Ltd. has a potential issue with their inventory levels as they are increase at a very paid rate in which can result in the need of extra funding to cover for this.