Item 405 of Regulation S-B contained in this form, and no disclosure will be contained, to the best of the registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-KSB or any amendment to this Form 10-KSB. x

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act)
Yes o  No x
 
The issuer’s revenues for the year ended December 31, 2006 were $3,218,000

The aggregate market value of voting and non-voting common equity held by non-affiliates of the registrant computed by reference to the closing sale price of such common equity on the Pink Sheets Electronic OTC Markets on December 20, 2007 was $750,000. For purposes of this disclosure only, the issuer has assumed that its directors, executive officers, and beneficial owners of 10% or more of the issuer’s Common Stock are affiliates of the issuer.

The registrant had 552,177,450 shares of Common Stock, $.01 par value, outstanding as of December 20, 2007.

Transitional Small Business Disclosure Format Yes o No x
 
 
TABLE OF CONTENTS

PART I
     
         
Item 1. Description of Business
     
         
Item 2. Description of Property
     
         
Item 3. Legal Proceedings
     
         
Item 4. Submission of Matters to a Vote of Security Holders
     
         
PART II
       
         
Item 5. Market for Common Equity and Related Stockholder Matters and Small Business Issuer Purchases of Equity Securities
     
         
Item 6. Management’s Discussion and Analysis or Plan of Operation
     
         
Item 7. Financial Statements
     
         
Item 8. Changes In and Disagreements With Accountants on Accounting and Financial Disclosure
     
         
Item 8A. Controls and Procedures
     
         
Item 8B. Other Information
     
         
PART III
       
         
Item 9. Directors, Executive Officers, Promoters, Control Persons, and Corporate Governance; Compliance With Section 16(a) of the Exchange Act
     
         
Item 10. Executive Compensation
     
         
Item 11. Security Ownership of Certain Beneficial Owners and Management and Related Stockholder Matters
     
         
Item 12. Certain Relationships and Related Transactions, and Director Independence
     
         
Item 13. Exhibits
     
         
Item 14. Principal Accountant Fees and Services
     
         
SIGNATURES
     
         
REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
    F-2  
         
ELCOM INTERNATIONAL, INC. AND SUBSIDIARIES CONSOLIDATED BALANCE SHEETS
    F-4  
         
ELCOM INTERNATIONAL, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF OPERATIONS AND OTHER COMPREHENSIVE INCOME (LOSS)
    F-5  
         
ELCOM INTERNATIONAL, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT)
    F-6  
         
ELCOM INTERNATIONAL, INC. AND SUBSIDIARIES CONSOLIDATED STATEMENTS OF CASH FLOWS
    F-7  
         
ELCOM INTERNATIONAL, INC. AND SUBSIDIARIES NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
    F-8  
         
EX-23.1 Consent of Vitale, Caturano & Company, Ltd.
       
         
EX 23.2 - Consent of Malone Bailey, PC.
       
         
EX-31.1 Section 302 Certification of Principal Executive Officer
       
         
EX-32.2 Section 302 Certification of Principal Financial and Accounting Officer
       
         
EX-32.1 Section 906 Certification of Principal Executive Officer
       
         
EX-32.2 Section 906 Certification of Principal Financial and Accounting Officer
       
 

PART I
 
Item 1. Description of Business

Introduction

Elcom International, Inc. (“Elcom”), a corporation formed in Delaware in December 1992, is a leading provider of Internet-based remotely-hosted, integrated eProcurement and eMarketplace solutions and services (“ePurchasing”). Our PECOS™ Professional Electronic Commerce Online System ePurchasing solution is typically remotely-hosted by Elcom, providing rapid deployment and single point responsibility for clients. In total, over 100 organizations are currently using or accessing Elcom’s solution under these arrangements. From January 16, 2003 to May 17, 2007, our Common Stock was quoted on the Over-the-Counter Bulletin Board (the “OTCBB”) under the symbol ELCO (ELCOE since April 2007 to indicate that this Annual Report on Form 10-KSB had not yet been filed with the SEC by the appropriate extended deadline), but on May 18, 2007 our stock was suspended from the OTCBB due to a delay in our filing this annual report for the year ended December 31, 2006 with the SEC and since then our stock has been listed in the Pink Sheets under the symbol ELCO. In addition, since April 16, 2004, our common stock has traded on the AIM Exchange (as defined below) under the symbols ELC and ELCS (designating the Regulation S Shares); however, the stock is currently suspended from trading on the AIM exchange, pending the filing of the financial statements for the year ended December 31, 2006 and suspended from the OTCBB pending the filing of this Annual Report on Form 10-KSB plus the quarterly reports for the first three quarters of 2007. We operate in the U.S. and U.K.

Overview

Prior to the divestiture of our information technology (“IT”) products and services business in the U.K. and U.S., we had previously marketed over 130,000 IT products to commercial, educational and governmental accounts via several electronic methodologies. During 2001, we carefully reviewed our business operations, and in order to reduce operational and financial risks and properly align our operations with the slowing demand for IT products and the overall economic environment, we decided to divest our IT products and services business to reduce costs and allow us to focus exclusively on our core Internet-based, ePurchasing software technology. On December 31, 2001, we divested ourselves of our U.K. IT products business and on March 29, 2002, we divested ourselves of our U.S. IT products and services business. Commencing during the second quarter of 2002, our sole source of revenue has been the implementation of ePurchasing solutions and associated professional services and monthly hosting services, usage and data maintenance fees.

In the U.K., we have a substantial contract with Capgemini UK Plc (“Capgemini”) associated with the Scottish Executive’s eProcurement Scotl@nd Programme, where Elcom provides an ePurchasing system to agencies, councils, and National Health Service of Scotland (hospitals) Trusts (“Public Entities”) in Scotland. We signed agreements with five Public Entities in 2005 and one in 2006, bringing the total number of Public Entities in the eProcurement Scotland program to 26. There are approximately 47 Public Entities potentially available to join the eProcurement Scotland program, and possibly more, depending upon the Scottish Executive’s definition of eligibility. We earn implementation fees and monthly hosting services fees for each Public Entity that joins the eProcurement Scotland program. Capgemini is the prime contractor in the Scottish Executive Agreement. Elcom subcontracts under this agreement as the technology service provider. During 2006, this contract accounted for over 61% of our revenues and we continue to remain dependent on it.

In addition, we are a member of a consortium led by PA Consulting Group UK Plc (“PA”), a world-wide consulting firm, which has been awarded a contract, and has executed agreements, including a Framework Agreement between Proc-Serve Shared Services Ltd. (“PSSL”), a wholly-owned subsidiary of PA, and a U.K. government agency, for the creation and deployment of an eMarketplace for U.K. Public Entities (the “Zanzibar eMarketplace”). The Zanzibar eMarketplace agreements were signed on August 12, 2005 and have a primary term of five years. PSSL is the primary contractor and Elcom, as a subcontractor to PSSL, will provide the eProcurement and eMarketplace components of the Zanzibar eMarketplace system. Generally, the costs of administrating the Zanzibar eMarketplace contract will be shared by the consortium members, based upon each member’s share of revenues. Accordingly, we will only realize a portion of our earned revenues, after costs of the PSSL entity are accounted for. The Zanzibar eMarketplace agreements provide for one-time installation fees and recurring monthly hosting services fees, as well as payments for certain development work. The agreements do not provide PSSL with unfettered rights to the underlying Elcom technology, and therefore we anticipate that our realized development fees will be ratably recognized over the applicable term of the agreement. As of December 2006, four (4) U.K. Public Entities have officially “gone live”. We are currently in a contractual dispute with PA Consulting in respect of the Zanzibar contract, and are also considering initiating an Intellectual Property claim against the same firm.


Common Stock Issued under Regulation S in the U.K. - Change in Control of Elcom

On December 20, 2005, we agreed to issue an aggregate of 298,582,044 shares of our common stock (the “2005 Regulation S Shares”) to investors in the U.K., and listed the 2005 Regulation S Shares on the Alternative Investment Market of the London Stock Exchange (“AIM Exchange”). The 2005 Regulation S Shares were issued in reliance on the exemption from registration under Regulation S promulgated under the Securities Act of 1933, as amended for offshore placements, and therefore are subject to restrictions. Under Regulation S, the holders of the Regulation S Shares are prohibited from selling their Regulation S Shares in the United States, to a “U.S. person” (as defined in the Securities Act) or for the benefit or account of a U.S. person, for a one-year period from the date of issuance (which period has expired for the 2005 Regulation S Shares). During this one-year period, the holders of the Regulation S Shares may otherwise trade their Regulation S Shares in the U.K. and outside the U.S., pursuant to Regulation S and other securities laws applicable in the jurisdiction in which the Regulation S Shares are traded. Upon the expiration of this one-year period, the Regulation S Shares will be “restricted securities” as the term is defined in Rule 144 under the Securities Act, and may be sold in the United States, to a U.S. person or for the benefit or account of a U.S. person in accordance with Rule 144. The Regulation S Shares trade on the AIM Exchange and will not commingle with the stock quoted on the OTCBB until and unless we register the Regulation S Shares with the SEC or an exemption from registration exists with respect to the Regulation S Shares. The Regulation S Shares have not been registered under the Securities Act and may not be offered or sold in the United States (or to a U.S. person) absent registration or an applicable exemption from the registration requirements. We raised a total of approximately $7.2 million in cash, net of issuance costs, and converted $547,000 of non-U.S. Loans and related accrued interest (see Note 3 to Consolidated Financial Statements) via issuance of the 2005 Regulation S Shares in the U.K. The 2005 Regulation S Shares were sold at a price of £0.015 (approximately $0.0266) per share. The holders of the 2005 Regulation S Shares also have certain registration rights. The funds derived from the sale of the 2005 Regulation S Shares were used to support our working capital requirements.

On October 23, 2006, we agreed to issue a total of 76,336,289 shares of our common stock (the “2006 Regulation S Shares”) to investors in the U.K. and listed the shares on the AIM Exchange. The 2006 Regulation S Shares were issued in reliance on the exemption from registration under Regulation S promulgated under the (“Securities Act”) for offshore placements, and therefore are subject to the same restrictions as the 2005 Regulation S Shares. Elcom raised a total of $2.5 million in cash in connection with the 2006 Regulation S Shares, net of issuance costs of $24,000. The funds derived from the 2006 issuance of common stock on the AIM Exchange are being used to support our working capital requirements.

In early March 2006, we learned that, as a result of the December 2005 issuance of common stock on the AIM Exchange, Smith & Williamson Investment Management Limited (“SWIM”) and Smith & Williamson Nominees Limited (“SWIM Nominees,” and collectively with SWIM, the “SWIM Entities”) had acquired beneficial ownership of more than 50% of our outstanding common stock. Elcom was informed of this change in control on March 6, 2006 when the SWIM Entities filed a Schedule 13D with the Securities and Exchange Commission (the “SEC”), reflecting such beneficial ownership as of December 20, 2005. Therefore, on December 22, 2005, our 10% Senior Convertible Debentures due 2013 (the “Debentures”) which were held by SWIM Nominees and all interest accrued thereon, automatically converted into Elcom common stock as a result of the acquisition of beneficial ownership of a majority interest in Elcom by the SWIM Entities. The bulk of the SWIM Entities’ shares were acquired in the issuance of the 2005 Regulation S Shares. Based on the SWIM Entities’ Schedule 13D, and our records, including the conversion of SWIM Nominees’ Debentures, the SWIM Entities owned approximately 64.1% of our outstanding common stock as of December 31, 2005. An aggregate of 34,164,959 shares of Elcom common stock (the “Debenture Shares”) were issued upon the automatic conversion of Debenture principal of approximately $1,264,000 and cumulative interest accrued (since issuance) of approximately $323,000.

In connection with the March 6, 2006 Schedule 13D, the SWIM Entities also informed us of their request and that the Board of Directors call a special meeting of our stockholders for the purposes of amending certain of our by-laws and replacing three directors with candidates nominated by the SWIM Entities (the “SWIM Candidates”). Elcom and its current Board of Directors at that time entered into an agreement with the SWIM Entities to effect an orderly transition of the Board of Directors to the control of the SWIM Candidates, and avoid the incremental costs of holding a special meeting of stockholders. Mr. Sean Lewis, former Chairman, and John E. Halnen, former President and Chief Executive Officer, served as Directors until April 21, 2006 when Justin Dignam, Elliott Bance and Gregory King were appointed as Directors. On September 7, 2006, William Lock was also appointed a Director. As of December 31, 2006 the SWIM Entities owned approximately 69% of our outstanding stock.
 

Subsequent to year-end, on February 5, 2007, we sold 73,230,009 shares of our common stock (the “2007 Regulation S Shares”) to investors in the U.K. and listed the shares on the AIM Exchange. The 2007 Regulation S Shares were issued in reliance on the exemption from registration under Regulation S promulgated under the Securities Act for offshore placements, and therefore are subject to the same restrictions as the 2005 Regulation S Shares and the 2006 Regulation S Shares sold previously. Elcom raised a total of $2.5 million in cash, net of issuance costs of $23,948. The funds derived from the 2007 Regulation S Shares are being used to support our working capital requirements until we achieve positive cash flow. As a result of the February 2007 issuance of common stock on the AIM Exchange, the SWIM Entities increased their ownership of our outstanding stock to 74%.

Product Overview

Since our inception in 1992, we have developed our PECOS™ (Professional Electronic Commerce Online System) system, which automates many supply chain and financial settlement functions associated with procurement. We intend to augment our core ePurchasing solutions with other supply chain and supplier-oriented systems to enable the conduct of interactive procurement, supplier relationship management, and financial settlement. We have licensed a third-party dynamic trading system platform to provide auction, reverse auction, and other electronic negotiation (or eNegotiation) functions, which module is offered as optional functionality to clients. Our PECOS™ solution can support large numbers of end-user clients, products, suppliers and transactions and its transaction server middleware provides a scalable foundation for robust system performance and high transaction capacity.

Our ePurchasing solution combines robust integrated eProcurement and eMarketplace capabilities and is typically remotely-hosted via our data center. Management believes that the combination of eProcurement and eMarketplace functionality capabilities in a single code base gives Elcom a strong low-cost offering and importantly, can be offered to potential clients from either functional viewpoint.


AMR Research estimates that the worldwide procurement and sourcing market will grow from $1.7 billion in 2002 to $2.8 billion in 2007. AMR Research also estimated that the professional services market for procurement and the sourcing consulting services was approximately $3 billion in 2002. During August 2006, we together with three other competitors sponsored Aberdeen Group’s e-Procurement Benchmark Report. The report was the fourth in a series of Aberdeen benchmarks of eProcurement performance of nearly 170 enterprises. Aberdeen Group, Inc. was founded in 1988 and has over 100,000 research members in over 36 countries around the world that participate in technology driven value chain research.

Professional Services 

Our professional service offerings include various consulting and supplier services to our clients. These services range from implementation of PECOS and initial training and consulting, to interfacing data from PECOS into back-end computer systems, including Enterprise Resource Planning (“ERP”) systems such as Oracle, SAP, Lawson, and others. Suppliers are also offered services associated with catalog content and categorization, loading procedures and automated data update methodologies.
 
Management Information Systems

In the U.S., we license and utilize software from Oracle Corporation and other software firms for our Management Information System (“MIS”). Our MIS incorporates modules supporting general ledger, accounts payable and accounts receivable. Company Management receives data from its chartered accountants in the U.K. to manage and monitor our U.K. operations.

Our operations are dependent in part upon our ability to protect our MIS network infrastructure in our Norwood, MA facility against damage from physical/“cyber” break-ins, natural disasters, operational disruptions and other events. To protect our data and provide service to our customers if the data center were to become inoperative, we have a disaster-recovery system in place.
 

Sales and Marketing

As of December 31, 2006, our sales, marketing and related support personnel in the U.S. and U.K. were comprised of four marketing and/or relationship management personnel, and nine customer support personnel. We market and sell our ePurchasing solutions primarily through our channel partners.

Customer Service and Support

We believe that customer satisfaction is essential for our long-term success and offer comprehensive customer assistance programs. Our technical support provides response to and resolution of customer technical inquiries and is available to clients by telephone, over the web or by electronic mail. We use a customer service automation system to track each customer inquiry until it is resolved.

Competition

The market for ePurchasing solutions is competitive and evolving rapidly. We expect competition in this market to continue to intensify in the future. Among other factors, before investing in an eBusiness system, we believe potential clients consider the cost of the system compared to the level of features and functions available in electronic commerce (“eCommerce”) applications and the cost to acquire, implement and maintain the system, as well as the length of time to implement a system and, as applicable, integrate it with a company’s existing computer system. We compete with vendors of prepackaged eCommerce software, vendors of software tools for developing eCommerce applications and systems integrators. Our competitors include Ariba, Inc., Perfect Commerce, (based on the Commerce One platform), Ketera (based on Ariba, hosted) and Epsilon (Ariba). We also see competition from other emerging and established companies, including Oracle, SAP, and other ERP systems, many of which have products or alliances to offer Internet-based eCommerce, including eProcurement modules which function as part of their ERP system(s). Our potential competitors also include systems integrators such as Electronic Data Systems (EDS). Most of our competitors are much larger than us and have substantially greater resources, both financial and otherwise.

Intellectual Property

Our success and ability to compete are dependent, in part, upon our proprietary technology. While we rely to a certain extent on trademark, trade secret, patent and copyright law to protect our technology, we believes that factors such as the technological and creative skills of our personnel, new product developments, frequent product enhancements, name recognition and reliable product availability and distribution are of equal importance for establishing and maintaining a competitive position. Although we have received a patent on certain, specific aspects of our PECOS™ technology, there can be no assurance that other entities will not develop, or have not developed, technologies that are similar or superior to our technology. The source code for our proprietary software is also protected both as a trade secret and as an unregistered copyrighted work. Despite these precautions, it may be possible for a third party to copy or otherwise obtain and use some portions of our products or technology without authorization, or to develop similar technology independently.

Government Regulation

We are not currently subject to direct regulation by any government agency, other than regulations applicable to businesses generally, and there are currently few laws or regulations directly applicable to commerce on the Internet. However, due to the increasing popularity and use of the Internet, it is possible that additional laws and regulations may be adopted with respect thereto, covering issues such as greater user privacy, pricing and characteristics, taxation of Internet sales and quality of products and services. The adoption of any such laws or regulations may decrease the growth of eCommerce and/or the Internet, which could in turn decrease the demand for our products and increase our cost of doing business or otherwise have an adverse effect on our business, operating results or financial condition. Moreover, the applicability to the Internet of existing laws governing issues such as property ownership, libel and personal privacy is evolving.

Environmental Matters

Based on our experience to date, the cost of compliance with environmental matters has been immaterial and we believe that it is in material compliance with applicable environmental laws and regulations.
 

Personnel

As of December 31, 2006, we had a total of 35 full time personnel in the U.S. and 11 full time personnel in the U.K. Our personnel are not represented by any labor union and we believe that our personnel relations are good. Our future success depends, in significant part, upon the continued service of its key technical and senior management personnel and our continuing ability to attract and retain highly qualified technical and managerial personnel. Competition for highly qualified personnel is intense and there can be no assurance that we can retain our key managerial and technical personnel or that we will be able to attract or retain additional highly qualified technical and managerial personnel in the future. We relied heavily on stock option grants to motivate and provide incentive’s for our personnel. As of December 20, 2007, we employed 28 full time and 1 part time personnel in the U.S. and 10 full time personnel in the U.K.

Company Trade Names and Trademarks

Elcom and PECOS are trade names and/or trademarks. We have referred to a variety of other entities and products in this Form 10-KSB, certain of which are trade names or trademarks. Such trade names or trademarks are the property of the respective companies owning such trade names and trademarks.

Item 2. Description of Property

As of December 31, 2006, we leased the property set forth below. The facility lease expires on December 31, 2007. The property is in good condition; however, the size exceeds our current requirements and therefore we have renewed the lease for a further 12 months, to December 31, 2008, while we review our options regarding a possible relocation. (See Note 7 in the Notes to Consolidated Financial Statements, included elsewhere in this Form 10-KSB).

   
APPROXIMATE SQUARE
 
 
 
LOCATION
 
FOOTAGE
 
USE
 
           
Norwood, Massachusetts
   
36,000
   
Corporate Headquarters
 

Our U.K. personnel work either at customer sites or from home offices which are equipped with the necessary office infrastructure to conduct business, including high-speed Internet access.

 
Item 3. Legal Proceedings

During the fourth quarter of 2006, a cash deposit made by Elcom International, Inc. with a sales agent, Mr. Arshad A. Khan, of €1,000,000 (approximately $1,200,000) in connection with a potential bid for government contracts outside the United States was completed without approval of the Board of Directors. The funds were due to be returned to us on or before the May 15, 2007. As of the date of this filing, the funds have not been returned. In light of this, we have written off the entire balance as a bad debt (SG&A expense) as of December 31, 2006. On June 5, 2007, we initiated legal proceedings, (Elcom International, Inc. versus Mr. Arshad A. Khan) against Mr. Khan personally in the United States District Court for the District of Massachusetts to recover this amount. There can be no assurances that we will be successful in our actions against Mr. Khan.
 
Item 4. Submission of Matters to a Vote of Security Holders

No matters were submitted to a vote of security holders during the fourth quarter of the fiscal year covered by this report.


PART II
 
Item 5. Market for Common Equity and Related Stockholder Matters and Small Business Issuer Purchases of Equity Securities

Price Range of Common Stock

From January 16, 2003 to May 17, 2007, our Common Stock was quoted on the Over-the-Counter Bulletin Board (the “OTCBB”) under the symbol ELCO but on May 18, 2007 our stock was suspended from the OTCBB due to a delay in our filing this annual report for the year ended December 31, 2006 with the SEC and since then our stock has been listed in the Pink Sheets under the symbol ELCO. In addition, since April 16, 2004, our Common Stock has traded on the AIM Exchange under the symbols ELC and ELCS (designating the Regulation S Shares). As of December 20, 2007, there were approximately 424 stockholders of record of our Common Stock. The high and low closing sales prices reported by the OTCBB for each of the quarters in the two year period ended December 31, 2006 are set forth in the table below. For the period from January 1, 2007 to May 17, 2007, such the high and low closing sales prices reported on the OTCBB were $0.069 and $0.07, respectively. For the period from May 18, 2007 to December 17, 2007, the high and low closing bid prices listed in the Pink Sheets were $0.07 and $0.006, respectively. The OTCBB market closing sales prices and Pink Sheet closing bid prices reflect inter-dealer prices, without retail mark-up, mark-downs, or commissions and may not represent actual transactions.

   
 
 
2005
 
Quarter Ended
 
High
 
Low
 
High
 
Low
 
March 31
 
$
0.170
 
$
0.075
 
$
0.280
 
$
0.075
 
June 30
 
$
0.180
 
$
0.100
 
$
0.150
 
$
0.060
 
September 30
 
$
0.130
 
$
0.100
 
$
0.150
 
$
0.070
 
December 31
 
$
0.140
 
$
0.070
 
$
0.120
 
$
0.066
 

We have never declared or paid cash dividends on our Common Stock. We currently do not anticipate paying any dividends in the foreseeable future. Any payment of future dividends will be at the discretion of the Board of Directors and will depend upon, among other things, our earnings, financial condition, capital requirements, level of indebtedness, contractual restrictions with respect to the payment of dividends and other factors that our Board of Directors deems relevant.
 
The following table sets forth, for the equity compensation plan categories listed below, information as of December 31, 2006:
 
Equity Compensation Plan Information
 
Plan Category
 
 (a)
Number of
 securities to
be 
issued 
upon exercise
of 
outstanding 
options,
warrants and 
rights