Making sense of capital expenditure

I am sorry that I love to look at how sometimes accounts can or MAY be manipulated. Just looked at some of the companies again (hmmm...) Bright's rights issue. Sometime around last year, it announces something like this. I had some of my opinion here although it may not be relevant to what I am trying to highlight in this article.

The company announced the rights issue and mentioned how some parts of its cash from rights are going to be used (as below). It does say that RM11 million of it is going to be used for ERP system.

Usually a RM11 million ERP system will take months if not years to complete. And payments are not made in one lump sum but in staggered basis over the period of completion. However see below. The rights was completed in 23 January 2014 and RM36.9 million was out by 28 February 2014 - in about 1 month. And as I said, ERP system (RM11 million system that is) hardly can be completed within a month. Could it be that payment for ERP is already fully completed? How efficient is the payables department...

Does this warrant further checks? Note that the current auditor - Bakers Tilly - is withdrawing and to be replaced with UHY.

Note: I am not saying that the company is doing anything wrong, but some of the figures and how things are done is really tickling my mind!