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Castle Brands Inc10K
06/29/2007NO TITLE Delaware
412103550'
(State or other jurisdiction of
(I.R.S. Employer&incorporation or organization)Identification No.)( 570 Lexington Avenue, 29th Floor
New York, New York
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Castle Brands Inc10K
06/29/2007NO TITLE PART I
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06/29/2007NO TITLE
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06/29/2007Summary Compensation Item 11. Executive Compensation
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Castle Brands Inc10K
06/29/2007Beneficial Ownership Item 12.0 (Security Ownership of Certain Beneficial
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Castle Brands Inc10K
06/29/20075COMPARISON OF 1 YEAR CUMULATIVE TOTAL RETURN* Exhibit Exhibit
Number~
!?%Agreement of Merger and Acquisitions,6.dated as of July 31, 2003, by and among GSRWB,
1
)Inc., The Roaring Water Bay Spirits Group.&Limited, The Roaring Water Bay Spirits2*Marketing and Sales Company Limited, Great1)Spirits Company LLC, Great Spirits Corp.,%Patrick Rigney, David Phelan, Carbery3+Milk Products Limited and Tanis Investments
Limited(1)~
!?:2Amendment to Agreement of Merger and Acquisitions,1)dated as of October 1, 2003, by and among2*GSRWB, Inc., The Roaring Water Bay Spirits4,Group Limited, The Roaring Water Bay Spirits2*Marketing and Sales Company Limited, Great1)Spirits Company LLC, Great Spirits Corp.,%Patrick Rigney, David Phelan, Carbery3+Milk Products Limited and Tanis Investments
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!?0(Form of Amended and Restated Certificate*"of Incorporation of the Company(1)~
!?2*Form of Amended and Restated Bylaws of theD
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!!!?!!!+!#Form of Common Stock Certificate(1)"~
""!?"""7"/Shareholders Agreement, dated as of December 1,######6#.2003, by and among GSRWB, Inc. and the holders$$$$$$7$/of shares of Series A Preferred Stock, Series B%%%%%%.%&Preferred Stock and Series C Preferred&&&&&&,&$Stock and the Common Stockholders(1)'~
'*'!?'''2'*Export Agreement, dated as of February 14,((((((.(&2005 between Gosling Partners Inc. and))))))0)(Gosling?s Export (Bermuda) Limited(1)(2)*~
***!?***2**Amendment No. 1 to Export Agreement, dated++++++<+4as of February 18, 2005, by and among GoslingCastle,,,,,,4,,Partners Inc. and Gosling?s Export (Bermuda)
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.*.!333333?.....&National Distribution Agreement, dated//////6/.as of September 3, 2004, by and between Castle000000/0'Brands (USA) Corp. and Gosling?s Export1111111(Bermuda) Limited(1)(2)2~
2*2!?222820Subscription Agreement, dated as of February 18,333333/3'2005, by and between Castle Brands Inc.444444+4#and GoslingCastle Partners Inc.(1)5~
5*5!?55525*Stockholders Agreement, dated February 18,66666626*2005, by and among GoslingCastle Partners777777/7'Inc. and the persons listed on Schedule8888888
I thereto.(1)9~
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Balance SheetIncome StatementCOMPARISON OF 1 YEAR (13)
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06/29/20075COMPARISON OF 1 YEAR CUMULATIVE TOTAL RETURN* Exhibit Exhibit
Number~
*!ffffff?/'Agreement, dated as of August 27, 2004,1)between I.L.A.R. S.p.A. and Castle Brands
(USA) Corp.(1)(2)~
*!?0(Supply Agreement, dated as of January 1,.&2005, between Irish Distillers Limited/'and Castle Brands Spirits Group Limited+#and Castle Brands (USA) Corp.(1)(2)~
*!?2*Amendment No. 1 to Supply Agreement, dated:2as of September 20, 2005, to the Supply Agreement,0(dated as of January 1, 2005, among Irish4,Distillers Limited and Castle Brands Spirits6.Group Limited and Castle Brands (USA) Corp.(1)~
*!?3+Amended and Restated Worldwide Distribution1)Agreement, dated as of April 16, 2001, by1)and between Great Spirits Company LLC and.&Gaelic Heritage Corporation Limited(1)~
*!)\(?.&Bottling and Services Agreement, dated5as of September 1, 2002, by and between Terra1)Limited and The Roaring Water Bay SpiritsCompany Limited(1)(2)~
*!Q?5Amendment to Bottling and Services Agreement,Dlxl`TKM[OSJPTV !"#$%&'()*+,./0123456789:;<=>? 1 )dated as of March 1, 2005, by and between!!!!!!.!&Terra Limited and Castle Brands Spirit"""""""Company Limited(1)#~
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ף?####%Amended and Restated Convertible Note$$$$$$2$*Purchase Agreement, dated as of August 16,%%%%%%0%(2005, by and between Castle Brands Inc.,&&&&&&1&)Mellon HBV SPV LLC and Black River Global'''''''Credit Fund Ltd.(1)(~
(*(!Q?(((3(+Amended and Restated Convertible Promissory))))))3)+Note, dated March 1, 2005, issued by Castle******6*.Brands Inc. in favor of Mellon HBV SPV LLC.(1)+~
+*+!333333?+++3++Amended and Restated Convertible Promissory,,,,,,3,+Note, dated June 27, 2005, issued by Castle6.Brands Inc. in favor of Mellon HBV SPV LLC.(1).~
.*.!{Gz?...5.Convertible Promissory Note, dated August 16,//////3/+2005, issued by Castle Brands Inc. in favor00000010)of Black River Global Credit Fund Ltd.(1)1~
1*1!(\?11121*License Agreement, dated December 1, 2003,222222/2'between The Roaring Water Bay (Research33333333+and Development) Company Limited and GSRWB,4444444Inc.(1)5~
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8*8!RQ?88828*Amended and Restated Employment Agreement,99999939+effective as of May 2, 2005, by and between::::::4:,Castle Brands Inc. and T. Kelley Spillane(1);~
;*;!?;;;0;(Employment Agreement, dated as of May 2,<<<<<<2<*2005 by and between Castle Brands Inc. and=======Keith A. Bellinger(1)>~
>*>!zG?>>>4>,Summary of employment agreement with Matthew???????F. MacFarlane(1)Dl "(D>54,)/NUPLe@ABCDEFGHIJKLMN@~
@*@!)\(?@@@/@'NonCompetition Deed, dated December 1,AAAAAA5A2003, between GSRWB, Inc. and David Phelan(1)B~
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D*D.23 .1DDD1D)Amendment, dated October 17, 2005, to theEEEEEE/E'Letter Agreement, dated August 4, 2005,FFFFFF7F/between Castle Brands Inc. and David Phelan.(1)G~
G*G!Q?GGG2G*Letter Agreement, dated February 15, 2005,HHHHHH.H&between Castle Brands Inc. and PatrickIIIIIII Rigney(1)JK$L____________________________1M)Created by Morningstar Document Research.0N(http://documentresearch.morningstar.com/"}yrtt=PF0*8X>
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Balance SheetIncome StatementCOMPARISON OF 1 YEAR (13)
Cash FlowsCOMPARISON OF 1 YEAR (14)COMPARISON OF 1 YEAR (15)COMPARISON OF 1 YEAR (16)COMPARISON OF 1 YEAR (17)COMPARISON OF 1 YEAR (18)COMPARISON OF 1 YEAR (19)COMPARISON OF 1 YEAR (20)COMPARISON OF 1 YEAR (21)COMPARISON OF 1 YEAR (22)COMPARISON OF 1 YEAR (23)COMPARISON OF 1 YEAR (24)COMPARISON OF 1 YEAR (25)COMPARISON OF 1 YEAR (26)COMPARISON OF 1 YEAR (27)COMPARISON OF 1 YEAR (28)COMPARISON OF 1 YEAR (29)COMPARISON OF 1 YEAR (30)COMPARISON OF 1 YEAR (31)COMPARISON OF 1 YEAR (32)COMPARISON OF 1 YEAR (33)COMPARISON OF 1 YEAR (34)COMPARISON OF 1 YEAR (35)COMPARISON OF 1 YEAR (36)COMPARISON OF 1 YEAR (37)Summary CompensationBeneficial OwnershipCOMPARISON OF 1 YEAR (38)COMPARISON OF 1 YEAR (39)COMPARISON OF 1 YEAR (41)COMPARISON OF 1 YEAR (42)COMPARISON OF 1 YEAR (43)COMPARISON OF 1 YEAR (44)COMPARISON OF 1 YEAR (45)COMPARISON OF 1 YEAR (46)COMPARISON OF 1 YEAR (47)COMPARISON OF 1 YEAR (48)COMPARISON OF 1 YEAR (49)NO TITLE (3)U }$ }$}U}$ }:
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Castle Brands Inc10K
06/29/20075COMPARISON OF 1 YEAR CUMULATIVE TOTAL RETURN* Exhibit Exhibit
Number~
*!?4,Letter Consulting Agreement, dated August 4,2*2005, between Castle Brands Inc. and David
Phelan(1)~
*!p=
ף?4,Letter Consulting Agreement, dated August 2,4,2005, between Castle Brands Inc. and Patrick Rigney(1)~
*!HzG?1)Supply Agreement, dated January 19, 1998,4,by and between Carbery Milk Products Limited1)and The Roaring Water Bay Spirits Company
Limited(1)(2)~
*!Q?3+Amendment and Consent, dated March 1, 2003,.&to Supply Agreement, dated January 19,2*1998, by and between Carbery Milk Products,$Limited and Castle Brands Inc.(1)(2)~
*!(\?/'Castle Brands Inc. 2003 Stock IncentivePlan, as amended(1)~
*!333333?2*Amendment to Castle Brands Inc. 2003 StockIncentive Plan(1)~
*!ףp=
?1)Letter Agreement, dated as of December 1,1)2004, between MHW, Ltd. and Castle Brands(USA) Corp.(1)D
lxl`T(MEcf~$9 !"#$%&'()*+,./0123456789:;<=>? ~
* !{Gz? 2 *Sublease, dated as of June 24, 2004,by and!!!!!!,!$between Silvercrest Asset Management""""""/"'Group, LLC, as successor in interest to######6#.James C. Edwards & Co., Inc. and Castle Brands$$$$$$$(USA) Corp.(1)%~
%*%!Q?%%%/%'Indenture of Sublease, dated June 2004,&&&&&&0&(by and between Jennifer Dunne and Castle''''''(' Brand Spirits Company Limited(1)(~
(*(!(\?(((4(,Office Lease, dated as of February 24, 2000,))))))0)(by and between Great Spirits Company LLC******)*!and Crescent HC Investors L.P.(1)+~
+*+!ffffff?+++.+&First Amendment to Office Lease, dated,,,,,,,March 14, 2001 (1)~
*!
ףp=
?/'Second Amendment to Office Lease, dated.......January 30, 2002 (1)/~
/*/!Gz?///./&Third Amendment to Office Lease, dated0000000March 28, 2003 (1)1~
1*1!RQ?111/1'Fourth Amendment to Office Lease, dated2222222March 23, 2004 (1)3~
3*3!(\?333.3&Fifth Amendment to Office Lease, dated4444444June 21, 2005 (1)5~
5*5!?55515)First Supplemental Trust Indenture, dated66666646,as of August 15, 2005, by and between Castle77777737+Brands (USA) Corp. and JPMorgan Chase Bank,88888878/as trustee and MHW Ltd., as collateral agent(1)9~
9*9!=
ףp=?99939+First Amended and Restated Trust Indenture,::::::3:+dated as of August 15, 2005, by and between;;;;;;0;(Castle Brands (USA)Corp., JPMorgan Chase<<<<<<4<,Bank, as trustee and MHW Ltd., as collateral=======agent(1)>~
>*>!zG?>>>4>,9% Secured Note dated August 15, 2005 issued??????8?0by Castle Brand (USA) Corp. in favor of JPMorganDlz 0,5Lby,'%#@ABCDEFGHIJKLMNOP@@@@@@!@Chase Bank, as trustee(1)A~
A*A!Q?AAA/A'General Security Agreement, dated as ofBBBBBB2B*June 1, 2004, by and between Castle BrandsCCCCCC/C'(USA) Corp. and JPMorgan Chase Bank, asDDDDDDD
trustee(1)E~
E*E!)\(?EEE6E.First Amendment to General Security Agreement,FFFFFF3F+dated as of August 15, 2005, by and betweenGGGGGGG%Castle Brands (USA)Corp. and JPMorganHHHHHH!HChase Bank, as trustee(1)I~
I*I!?III2I*Guaranty of Payment and Performance, datedJJJJJJ0J(June 1, 2004, from Castle Brands Inc. toKKKKKK*K"JPMorgan Chase Bank, as trustee(1)LM$N____________________________1O)Created by Morningstar Document Research.0P(http://documentresearch.morningstar.com/&@/7DRF:=PF0*8X>
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Balance SheetIncome StatementCOMPARISON OF 1 YEAR (13)
Cash FlowsCOMPARISON OF 1 YEAR (14)COMPARISON OF 1 YEAR (15)COMPARISON OF 1 YEAR (16)COMPARISON OF 1 YEAR (17)COMPARISON OF 1 YEAR (18)COMPARISON OF 1 YEAR (19)COMPARISON OF 1 YEAR (20)COMPARISON OF 1 YEAR (21)COMPARISON OF 1 YEAR (22)COMPARISON OF 1 YEAR (23)COMPARISON OF 1 YEAR (24)COMPARISON OF 1 YEAR (25)COMPARISON OF 1 YEAR (26)COMPARISON OF 1 YEAR (27)COMPARISON OF 1 YEAR (28)COMPARISON OF 1 YEAR (29)COMPARISON OF 1 YEAR (30)COMPARISON OF 1 YEAR (31)COMPARISON OF 1 YEAR (32)COMPARISON OF 1 YEAR (33)COMPARISON OF 1 YEAR (34)COMPARISON OF 1 YEAR (35)COMPARISON OF 1 YEAR (36)COMPARISON OF 1 YEAR (37)Summary CompensationBeneficial OwnershipCOMPARISON OF 1 YEAR (38)COMPARISON OF 1 YEAR (39)COMPARISON OF 1 YEAR (40)COMPARISON OF 1 YEAR (42)COMPARISON OF 1 YEAR (43)COMPARISON OF 1 YEAR (44)COMPARISON OF 1 YEAR (45)COMPARISON OF 1 YEAR (46)COMPARISON OF 1 YEAR (47)COMPARISON OF 1 YEAR (48)COMPARISON OF 1 YEAR (49)NO TITLE (3)U }$ }$}U}$ }mB
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Castle Brands Inc10K
06/29/20075COMPARISON OF 1 YEAR CUMULATIVE TOTAL RETURN* Exhibit Exhibit
Number~
*!q=
ףp?/'First Amendment to Guarantee of Payment/'and Performance, dated as of August 15,
/
'2005, by and between Castle Brands Inc.%to JPMorgan Chase Bank, as trustee(1)~
*!Gz?1)Collateral Agreement, dated as of June 1,2*2004, by and among MHW Ltd., Castle Brands/'(USA) Corp. and JPMorgan Chase Bank, as
trustee(1)~
*!Q?0(First Amendment to Collateral Agreement,1)dated as of August 15, 2005, by and among/'MHW Ltd., Castle Brands (USA) Corp. and*"JPMorgan Chase Bank, as trustee(1)~
*!\(\?.&Credit Facility Agreement, dated as of3+December 16, 2004, by and among Ulster Bank4,Ireland Limited, Ulster Bank Ltd. and Castle)!Brands Spirits Company Limited(1)~
*!?6.Accounts Receivable Credit Facility Agreement,6.dated as of April 4, 2005, by and among Ulster.&Bank Ireland Limited, Ulster Bank Ltd.4,and Castle Brands Spirits Company Limited(1)~
*!RQ?2*Contract, dated as of April 1, 2005,by andDlxl`T79@^fnopt !"#$%&'()*+,./0123456789:;<=>? 1 )between Castle Brands Inc. and BPW LLC(1)!~
!*!!p=
ף?!!!/!'Amended and Restated Warrant Agreement,""""""0"(dated September 27, 2005, by and between######/#'Castle Brands Inc. and Keltic Financial$$$$$$$Partners, LP(1)%~
%*%!(\?%%%%%Distribution Agreement by and between&&&&&&5&The Roaring Water Bay Spirits Company Limited''''''0'(and Comans Wholesale Limited dated as of(((((((September 15, 2000(1))~
)*)!HzG?)))/)'Form of Indemnification Agreement to be******&*entered into with directors(1)+~
+*+!?+++1+)Agreement, dated October 26, 2000, by and,,,,,,/,'between Ulster Bank Commercial Services1)Limited and The Roaring Water Bay Spirits.......Company Limited(1)/~
/*/!Q?///4/,Agreement, dated May 2, 2003, by and between000000/0'Ulster Bank Commercial Services Limited11111111)and The Roaring Water Bay Spirits Company2222222(GB) Limited(1)3~
3*3!=
ףp=?33303(Employment Agreement, dated February 24,444444/4'2006, by and between Castle Brands Inc.5555555and Seth B. Weinberg(1)6~
6*6!(\?66606(Employment Agreement, dated February 24,777777/7'2006, by and between Castle Brands Inc.8888888and John Soden(1)9~
9*9!zG?99929*Credit Agreement, dated February 17, 2006,::::::3:+by and between Castle Brands Inc. and Frost;;;;;;#;Nevada Investments Trust(1)<~
<*<!333333?<<<.<&9% Promissory Note, dated February 17,======3=+2006, issued by Castle Brands Inc. in favor>>>>>>,>$of Frost Nevada Investments Trust(1)?~
?*?!Q????/?'Form of Castle Brands Inc. Stock OptionDl %(
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Balance SheetIncome StatementCOMPARISON OF 1 YEAR (13)
Cash FlowsCOMPARISON OF 1 YEAR (14)COMPARISON OF 1 YEAR (15)COMPARISON OF 1 YEAR (16)COMPARISON OF 1 YEAR (17)COMPARISON OF 1 YEAR (18)COMPARISON OF 1 YEAR (19)COMPARISON OF 1 YEAR (20)COMPARISON OF 1 YEAR (21)COMPARISON OF 1 YEAR (22)COMPARISON OF 1 YEAR (23)COMPARISON OF 1 YEAR (24)COMPARISON OF 1 YEAR (25)COMPARISON OF 1 YEAR (26)COMPARISON OF 1 YEAR (27)COMPARISON OF 1 YEAR (28)COMPARISON OF 1 YEAR (29)COMPARISON OF 1 YEAR (30)COMPARISON OF 1 YEAR (31)COMPARISON OF 1 YEAR (32)COMPARISON OF 1 YEAR (33)COMPARISON OF 1 YEAR (34)COMPARISON OF 1 YEAR (35)COMPARISON OF 1 YEAR (36)COMPARISON OF 1 YEAR (37)Summary CompensationBeneficial OwnershipCOMPARISON OF 1 YEAR (38)COMPARISON OF 1 YEAR (39)COMPARISON OF 1 YEAR (40)COMPARISON OF 1 YEAR (41)COMPARISON OF 1 YEAR (43)COMPARISON OF 1 YEAR (44)COMPARISON OF 1 YEAR (45)COMPARISON OF 1 YEAR (46)COMPARISON OF 1 YEAR (47)COMPARISON OF 1 YEAR (48)COMPARISON OF 1 YEAR (49)NO TITLE (3)U }$ }$}U}$ }I;
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Castle Brands Inc10K
06/29/20075COMPARISON OF 1 YEAR CUMULATIVE TOTAL RETURN* Exhibit Exhibit
Number~
*!{Gz?3+9% Senior Note of Castle Brands (USA) Corp.4,(incorporated herein by reference to Exhibit
2
*10.64 to our Quarterly Report on Form 10Q6.(File No. 00132849) filed with the Securities6.and Exchange Commission on November 14, 2006).~
*!?/'Form of Warrant (incorporated herein by3+reference to Exhibit 10.65 to our Quarterly0(Report on Form 10Q (File No. 00132849).&filed with the Securities and Exchange)!Commission on November 14, 2006).~
*!Q?5Employment Agreement, dated December 5, 2006,5by and between Castle Brands Inc. and Herbert1)Roberts (incorporated herein by reference0(to Exhibit 10.66 to our Quarterly Report/'on Form 10Q (File No. 00132849) filed3+with the Securities and Exchange Commissionon February 14, 2006).~
*!q=
ףp?80Credit Agreement, dated as of February 12, 2007,1)by and among Castle Brands Inc. and Frost.&Nevada Investments Trust (incorporated/'herein by reference to Exhibit 10.67 toD+lxl`T)+'%/13? / 'our Quarterly Report on Form 10Q (File!!!!!!0!(No. 00132849) filed with the Securities""""""6".and Exchange Commission on February 14, 2006).#~
#*#!(\?###1#)Promissory Note, dated February 12, 2007,$$$$$$4$,made by Castle Brands Inc. in favor of Frost%%%%%%0%(Nevada Investments Trust . (incorporated&&&&&&/&'herein by reference to Exhibit 10.68 to''''''/''our Quarterly Report on Form 10Q (File((((((0((No. 00132849) filed with the Securities))))))6).and Exchange Commission on February 14, 2006).*~
***!Gz?***3*+Separation Agreement, dated March 20, 2007,++++++.+&between Castle Brands Inc. and Herbert,,,,,,1,)Roberts (incorporated herein by reference0(to Exhibit 10.1 to our Current Report on......0.(Form 8K (File No. 00132849) filed with//////./&the Securities and Exchange Commission0000000on March 20, 2007).1~
1*1!ffffff?11131+Employment Agreement, dated March 20, 2007,22222202(between Castle Brands Inc. and Alfred J.333333/3'Small (incorporated herein by reference44444404(to Exhibit 10.2 to our Current Report on55555505(Form 8K (File No. 00132849) filed with666666.6&the Securities and Exchange Commission7777777on March 20, 2007).8~
8*8!Q?8888%Form of Securities Purchase Agreement999999991(incorporated herein by reference to Exhibit 10.1::::::3:+to our Current Report on Form 8K (File No.;;;;;;0;(00132849) filed with the Securities and<<<<<</<'Exchange Commission on April 20, 2007).=~
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B*B!\(\?BBB5BForm of Warrant to be issued by Castle BrandsCCCCCC0C(Inc. to the investors in connection withDDDDDD6D.the April, 2007 private offering (incorporatedEEEEEE2E*herein by reference to Exhibit 10.1 to ourFFFFFF7F/Current Report on Form 8K (File No. 00132849)GGGGGG.G&filed with the Securities and ExchangeHHHHHH&HCommission on April 20, 2007).I~
IVI!?III.I&List of Subsidiaries of the RegistrantJ~
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LbL!?LLL4L,Power of Attorney (included on the SignatureMMMMMM+M#Page of the Registration Statement)N~
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Balance SheetIncome StatementCOMPARISON OF 1 YEAR (13)
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Castle Brands Inc10K
06/29/20075COMPARISON OF 1 YEAR CUMULATIVE TOTAL RETURN* Exhibit Exhibit
Number~
!?91Certification of CEO and CFO Pursuant to18 U.S.C.80Section 1350, as Adopted Pursuant to Section 906
*
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Castle Brands Inc10K
06/29/20075COMPARISON OF 1 YEAR CUMULATIVE TOTAL RETURN*
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Castle Brands Inc10K
06/29/20075COMPARISON OF 1 YEAR CUMULATIVE TOTAL RETURN* Exhibit Number Exhibit
~
!?

%Agreement of Merger and Acquisitions,6.dated as of July 31, 2003, by and among GSRWB,1)Inc., The Roaring Water Bay Spirits Group
.
&Limited, The Roaring Water Bay Spirits2*Marketing and Sales Company Limited, Great1)Spirits Company LLC, Great Spirits Corp.,%Patrick Rigney, David Phelan, Carbery3+Milk Products Limited and Tanis Investments
Limited(1)~
!?:2Amendment to Agreement of Merger and Acquisitions,1)dated as of October 1, 2003, by and among2*GSRWB, Inc., The Roaring Water Bay Spirits4,Group Limited, The Roaring Water Bay Spirits2*Marketing and Sales Company Limited, Great1)Spirits Company LLC, Great Spirits Corp.,%Patrick Rigney, David Phelan, Carbery3+Milk Products Limited and Tanis Investments
Limited(1)~
!?0(Form of Amended and Restated Certificate*"of Incorporation of the Company(1)~
!?2*Form of Amended and Restated Bylaws of the
Company(1)DHlxl`T:;CMpeglt !"#$%&'()*+,./0123456789:;<=>? ~
!? + #Form of Common Stock Certificate(1)!~
!!!?!!!7!/Shareholders Agreement, dated as of December 1,""""""6".2003, by and among GSRWB, Inc. and the holders######7#/of shares of Series A Preferred Stock, Series B$$$$$$.$&Preferred Stock and Series C Preferred%%%%%%,%$Stock and the Common Stockholders(1)&~
&*&!?&&&2&*Export Agreement, dated as of February 14,''''''.'&2005 between Gosling Partners Inc. and((((((0((Gosling?s Export (Bermuda) Limited(1)(2))~
)*)!?)))2)*Amendment No. 1 to Export Agreement, dated******<*4as of February 18, 2005, by and among GoslingCastle++++++4+,Partners Inc. and Gosling?s Export (Bermuda),,,,,,,
Limited(1)(2)~
*!333333?.&National Distribution Agreement, dated......6..as of September 3, 2004, by and between Castle////////'Brands (USA) Corp. and Gosling?s Export0000000(Bermuda) Limited(1)(2)1~
1*1!?111810Subscription Agreement, dated as of February 18,222222/2'2005, by and between Castle Brands Inc.333333+3#and GoslingCastle Partners Inc.(1)4~
4*4!?44424*Stockholders Agreement, dated February 18,55555525*2005, by and among GoslingCastle Partners666666/6'Inc. and the persons listed on Schedule7777777
I thereto.(1)8~
8*8!333333?88818)Promissory Note, dated February 18, 2005,99999909(issued by Castle Brands Inc. in favor of::::::':GoslingCastle Partners Inc.(1);~
;*;!ffffff?;;;/;'Agreement, dated as of August 27, 2004,<<<<<<1<)between I.L.A.R. S.p.A. and Castle Brands=======(USA) Corp.(1)(2)>~
>*>!?>>>0>(Supply Agreement, dated as of January 1,??????.?&2005, between Irish Distillers LimitedDltwyu,(LKUs@ABCDEFGHIJKLMNOPQRS@@@@@@/@'and Castle Brands Spirits Group LimitedAAAAAA+A#and Castle Brands (USA) Corp.(1)(2)B~
B*B!?BBB2B*Amendment No. 1 to Supply Agreement, datedCCCCCC:C2as of September 20, 2005, to the Supply Agreement,DDDDDD0D(dated as of January 1, 2005, among IrishEEEEEE4E,Distillers Limited and Castle Brands SpiritsFFFFFF6F.Group Limited and Castle Brands (USA) Corp.(1)G~
G*G!?GGG3G+Amended and Restated Worldwide DistributionHHHHHH1H)Agreement, dated as of April 16, 2001, byIIIIII1I)and between Great Spirits Company LLC andJJJJJJ.J&Gaelic Heritage Corporation Limited(1)K~
K*K!)\(?KKK.K&Bottling and Services Agreement, datedLLLLLL5Las of September 1, 2002, by and between TerraMMMMMM1M)Limited and The Roaring Water Bay SpiritsNNNNNNNCompany Limited(1)(2)OP$Q____________________________1R)Created by Morningstar Document Research.0S(http://documentresearch.morningstar.com/,  `=PF0*8X>
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Balance SheetIncome StatementCOMPARISON OF 1 YEAR (13)
Cash FlowsCOMPARISON OF 1 YEAR (14)COMPARISON OF 1 YEAR (15)COMPARISON OF 1 YEAR (16)COMPARISON OF 1 YEAR (17)COMPARISON OF 1 YEAR (18)COMPARISON OF 1 YEAR (19)COMPARISON OF 1 YEAR (20)COMPARISON OF 1 YEAR (21)COMPARISON OF 1 YEAR (22)COMPARISON OF 1 YEAR (23)COMPARISON OF 1 YEAR (24)COMPARISON OF 1 YEAR (25)COMPARISON OF 1 YEAR (26)COMPARISON OF 1 YEAR (27)COMPARISON OF 1 YEAR (28)COMPARISON OF 1 YEAR (29)COMPARISON OF 1 YEAR (30)COMPARISON OF 1 YEAR (31)COMPARISON OF 1 YEAR (32)COMPARISON OF 1 YEAR (33)COMPARISON OF 1 YEAR (34)COMPARISON OF 1 YEAR (35)COMPARISON OF 1 YEAR (36)COMPARISON OF 1 YEAR (37)Summary CompensationBeneficial OwnershipCOMPARISON OF 1 YEAR (38)COMPARISON OF 1 YEAR (39)COMPARISON OF 1 YEAR (40)COMPARISON OF 1 YEAR (41)COMPARISON OF 1 YEAR (42)COMPARISON OF 1 YEAR (43)COMPARISON OF 1 YEAR (44)COMPARISON OF 1 YEAR (45)COMPARISON OF 1 YEAR (47)COMPARISON OF 1 YEAR (48)COMPARISON OF 1 YEAR (49)NO TITLE (3)U }$ }$}U}$ }8
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Castle Brands Inc10K
06/29/20075COMPARISON OF 1 YEAR CUMULATIVE TOTAL RETURN* Exhibit Number Exhibit
~
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5
Amendment to Bottling and Services Agreement,1)dated as of March 1, 2005, by and between.&Terra Limited and Castle Brands Spirit
Company Limited(1)~
*!p=
ף?%Amended and Restated Convertible Note2*Purchase Agreement, dated as of August 16,0(2005, by and between Castle Brands Inc.,1)Mellon HBV SPV LLC and Black River GlobalCredit Fund Ltd.(1)~
*!Q?3+Amended and Restated Convertible Promissory3+Note, dated March 1, 2005, issued by Castle6.Brands Inc. in favor of Mellon HBV SPV LLC.(1)~
*!333333?3+Amended and Restated Convertible Promissory3+Note, dated June 27, 2005, issued by Castle6.Brands Inc. in favor of Mellon HBV SPV LLC.(1)~
*!{Gz?5Convertible Promissory Note, dated August 16,3+2005, issued by Castle Brands Inc. in favor1)of Black River Global Credit Fund Ltd.(1)~
*!(\?2*License Agreement, dated December 1, 2003,/'between The Roaring Water Bay (Research3+and Development) Company Limited and GSRWB,Inc.(1)Dzlxl`T2;TZvpgf^[ !"#$%&'()*+,./0123456789:;<=>? ~
* !
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? 2 *Amended and Restated Employment Agreement,!!!!!!3!+effective as of May 2, 2005, by and between""""""."&Castle Brands Inc. and Mark Andrews(1)#~
#*#!RQ?###2#*Amended and Restated Employment Agreement,$$$$$$3$+effective as of May 2, 2005, by and between%%%%%%4%,Castle Brands Inc. and T. Kelley Spillane(1)&~
&*&!?&&&0&(Employment Agreement, dated as of May 2,''''''2'*2005 by and between Castle Brands Inc. and(((((((Keith A. Bellinger(1))~
)*)!zG?)))4),Summary of employment agreement with Matthew*******F. MacFarlane(1)+~
+*+!)\(?+++/+'NonCompetition Deed, dated December 1,,,,,,,5,2003, between GSRWB, Inc. and David Phelan(1)~
*!q=
ףp?/'Letter Agreement, dated August 4, 2005,......6..between Castle Brands Inc. and David Phelan(1)/~
/*/.23 .1///1/)Amendment, dated October 17, 2005, to the000000/0'Letter Agreement, dated August 4, 2005,11111171/between Castle Brands Inc. and David Phelan.(1)2~
2*2!Q?22222*Letter Agreement, dated February 15, 2005,333333.3&between Castle Brands Inc. and Patrick4444444 Rigney(1)5~
5*5!?55545,Letter Consulting Agreement, dated August 4,66666626*2005, between Castle Brands Inc. and David7777777 Phelan(1)8~
8*8!p=
ף?88848,Letter Consulting Agreement, dated August 2,99999949,2005, between Castle Brands Inc. and Patrick::::::: Rigney(1);~
;*;!HzG?;;;1;)Supply Agreement, dated January 19, 1998,<<<<<<4<,by and between Carbery Milk Products Limited======1=)and The Roaring Water Bay Spirits Company>>>>>>>
Limited(1)(2)?~
?*?!Q????3?+Amendment and Consent, dated March 1, 2003,Dlzx "4YQor@ABCDEFGHIJKLMN@@@@@@.@&to Supply Agreement, dated January 19,AAAAAA2A*1998, by and between Carbery Milk ProductsBBBBBB,B$Limited and Castle Brands Inc.(1)(2)C~
C*C!(\?CCC/C'Castle Brands Inc. 2003 Stock IncentiveDDDDDDDPlan, as amended(1)E~
E*E!333333?EEE2E*Amendment to Castle Brands Inc. 2003 StockFFFFFFFIncentive Plan(1)G~
G*G!ףp=
?GGG1G)Letter Agreement, dated as of December 1,HHHHHH1H)2004, between MHW, Ltd. and Castle BrandsIIIIIII(USA) Corp.(1)JK$L____________________________1M)Created by Morningstar Document Research.0N(http://documentresearch.morningstar.com/"~
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Balance SheetIncome StatementCOMPARISON OF 1 YEAR (13)
Cash FlowsCOMPARISON OF 1 YEAR (14)COMPARISON OF 1 YEAR (15)COMPARISON OF 1 YEAR (16)COMPARISON OF 1 YEAR (17)COMPARISON OF 1 YEAR (18)COMPARISON OF 1 YEAR (19)COMPARISON OF 1 YEAR (20)COMPARISON OF 1 YEAR (21)COMPARISON OF 1 YEAR (22)COMPARISON OF 1 YEAR (23)COMPARISON OF 1 YEAR (24)COMPARISON OF 1 YEAR (25)COMPARISON OF 1 YEAR (26)COMPARISON OF 1 YEAR (27)COMPARISON OF 1 YEAR (28)COMPARISON OF 1 YEAR (29)COMPARISON OF 1 YEAR (30)COMPARISON OF 1 YEAR (31)COMPARISON OF 1 YEAR (32)COMPARISON OF 1 YEAR (33)COMPARISON OF 1 YEAR (34)COMPARISON OF 1 YEAR (35)COMPARISON OF 1 YEAR (36)COMPARISON OF 1 YEAR (37)Summary CompensationBeneficial OwnershipCOMPARISON OF 1 YEAR (38)COMPARISON OF 1 YEAR (39)COMPARISON OF 1 YEAR (40)COMPARISON OF 1 YEAR (41)COMPARISON OF 1 YEAR (42)COMPARISON OF 1 YEAR (43)COMPARISON OF 1 YEAR (44)COMPARISON OF 1 YEAR (45)COMPARISON OF 1 YEAR (46)COMPARISON OF 1 YEAR (48)COMPARISON OF 1 YEAR (49)NO TITLE (3)U }$ }$}U}$ }:
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Castle Brands Inc10K
06/29/20075COMPARISON OF 1 YEAR CUMULATIVE TOTAL RETURN* Exhibit Number Exhibit
~
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+Sublease, dated as of June 24, 2004, by and,$between Silvercrest Asset Management/'Group, LLC, as successor in interest to
6
.James C. Edwards & Co., Inc. and Castle Brands(USA) Corp.(1)~
*!Q?/'Indenture of Sublease, dated June 2004,0(by and between Jennifer Dunne and Castle( Brand Spirits Company Limited(1)~
*!(\?4,Office Lease, dated as of February 24, 2000,0(by and between Great Spirits Company LLC)!and Crescent HC Investors L.P.(1)~
*!ffffff?.&First Amendment to Office Lease, datedMarch 14, 2001(1)~
*!
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?/'Second Amendment to Office Lease, datedJanuary 30, 2002(1)~
*!Gz?.&Third Amendment to Office Lease, datedMarch 28, 2003(1)~
*!RQ?/'Fourth Amendment to Office Lease, datedMarch 23, 2004(1)~
*!(\?.&Fifth Amendment to Office Lease, datedJune 21, 2005(1)~
*!?1)First Supplemental Trust Indenture, datedDlxl`T4A]^bq6O !"#$%&'()*+,./0123456789:;<=>? 4 ,as of August 15, 2005, by and between Castle!!!!!!3!+Brands (USA) Corp. and JPMorgan Chase Bank,""""""7"/as trustee and MHW Ltd., as collateral agent(1)#~
#*#!=
ףp=?###3#+First Amended and Restated Trust Indenture,$$$$$$3$+dated as of August 15, 2005, by and between%%%%%%0%(Castle Brands (USA)Corp., JPMorgan Chase&&&&&&4&,Bank, as trustee and MHW Ltd., as collateral'''''''agent(1)(~
(*(!zG?(((4(,9% Secured Note dated August 15, 2005 issued))))))8)0by Castle Brand (USA) Corp. in favor of JPMorgan******!*Chase Bank, as trustee(1)+~
+*+!Q?+++/+'General Security Agreement, dated as of,,,,,,2,*June 1, 2004, by and between Castle Brands/'(USA) Corp. and JPMorgan Chase Bank, as.......
trustee(1)/~
/*/!)\(?///6/.First Amendment to General Security Agreement,00000030+dated as of August 15, 2005, by and between1111111%Castle Brands (USA)Corp. and JPMorgan222222!2Chase Bank, as trustee(1)3~
3*3!?33323*Guaranty of Payment and Performance, dated44444404(June 1, 2004, from Castle Brands Inc. to555555*5"JPMorgan Chase Bank, as trustee(1)6~
6*6!q=
ףp?666/6'First Amendment to Guarantee of Payment777777/7'and Performance, dated as of August 15,888888/8'2005, by and between Castle Brands Inc.9999999%to JPMorgan Chase Bank, as trustee(1):~
:*:!Gz?:::1:)Collateral Agreement, dated as of June 1,;;;;;;2;*2004, by and among MHW Ltd., Castle Brands<<<<<</<'(USA) Corp. and JPMorgan Chase Bank, as=======
trustee(1)>~
>*>!Q?>>>0>(First Amendment to Collateral Agreement,??????1?)dated as of August 15, 2005, by and amongDl~x $+CKXfhtq@ABCDEFGHIJKLMNOPQRST@@@@@@/@'MHW Ltd., Castle Brands (USA) Corp. andAAAAAA*A"JPMorgan Chase Bank, as trustee(1)B~
B*B!\(\?BBB.B&Credit Facility Agreement, dated as ofCCCCCC3C+December 16, 2004, by and among Ulster BankDDDDDD4D,Ireland Limited, Ulster Bank Ltd. and CastleEEEEEE)E!Brands Spirits Company Limited(1)F~
F*F!?FFF6F.Accounts Receivable Credit Facility Agreement,GGGGGG6G.dated as of April 4, 2005, by and among UlsterHHHHHH.H&Bank Ireland Limited, Ulster Bank Ltd.IIIIII4I,and Castle Brands Spirits Company Limited(1)J~
J*J!RQ?JJJ2J*Contract, dated as of April 1, 2005,by andKKKKKK1K)between Castle Brands Inc. and BPW LLC(1)L~
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ף?LLL/L'Amended and Restated Warrant Agreement,MMMMMM0M(dated September 27, 2005, by and betweenNNNNNN/N'Castle Brands Inc. and Keltic FinancialOOOOOOOPartners, LP(1)PQ$R____________________________1S)Created by Morningstar Document Research.0T(http://documentresearch.morningstar.com/.
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Balance SheetIncome StatementCOMPARISON OF 1 YEAR (13)
Cash FlowsCOMPARISON OF 1 YEAR (14)COMPARISON OF 1 YEAR (15)COMPARISON OF 1 YEAR (16)COMPARISON OF 1 YEAR (17)COMPARISON OF 1 YEAR (18)COMPARISON OF 1 YEAR (19)COMPARISON OF 1 YEAR (20)COMPARISON OF 1 YEAR (21)COMPARISON OF 1 YEAR (22)COMPARISON OF 1 YEAR (23)COMPARISON OF 1 YEAR (24)COMPARISON OF 1 YEAR (25)COMPARISON OF 1 YEAR (26)COMPARISON OF 1 YEAR (27)COMPARISON OF 1 YEAR (28)COMPARISON OF 1 YEAR (29)COMPARISON OF 1 YEAR (30)COMPARISON OF 1 YEAR (31)COMPARISON OF 1 YEAR (32)COMPARISON OF 1 YEAR (33)COMPARISON OF 1 YEAR (34)COMPARISON OF 1 YEAR (35)COMPARISON OF 1 YEAR (36)COMPARISON OF 1 YEAR (37)Summary CompensationBeneficial OwnershipCOMPARISON OF 1 YEAR (38)COMPARISON OF 1 YEAR (39)COMPARISON OF 1 YEAR (40)COMPARISON OF 1 YEAR (41)COMPARISON OF 1 YEAR (42)COMPARISON OF 1 YEAR (43)COMPARISON OF 1 YEAR (44)COMPARISON OF 1 YEAR (45)COMPARISON OF 1 YEAR (46)COMPARISON OF 1 YEAR (47)COMPARISON OF 1 YEAR (49)NO TITLE (3)U }$ }$}U}$ }mB
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Castle Brands Inc10K
06/29/20075COMPARISON OF 1 YEAR CUMULATIVE TOTAL RETURN* Exhibit Number Exhibit
~
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%Distribution Agreement by and between5The Roaring Water Bay Spirits Company Limited0(and Comans Wholesale Limited dated as of
September 15, 2000(1)~
*!HzG?/'Form of Indemnification Agreement to be&entered into with directors(1)~
*!?1)Agreement, dated October 26, 2000, by and/'between Ulster Bank Commercial Services1)Limited and The Roaring Water Bay SpiritsCompany Limited(1)~
*!Q?4,Agreement, dated May 2, 2003, by and between/'Ulster Bank Commercial Services Limited1)and The Roaring Water Bay Spirits Company(GB) Limited(1)~
*!=
ףp=?0(Employment Agreement, dated February 24,/'2006, by and between Castle Brands Inc.and Seth B. Weinberg(1)~
*!(\?0(Employment Agreement, dated February 24,/'2006, by and between Castle Brands Inc.and John Soden(1)~
*!zG?2*Credit Agreement, dated February 17, 2006,3+by and between Castle Brands Inc. and FrostD:lxl`T:=QZbt+K !"#$%&'()*+,./0123456789:;<=>? # Nevada Investments Trust(1)!~
!*!!333333?!!!.!&9% Promissory Note, dated February 17,""""""3"+2006, issued by Castle Brands Inc. in favor######,#$of Frost Nevada Investments Trust(1)$~
$*$!Q?$$$/$'Form of Castle Brands Inc. Stock Option%%%%%%2%*Grant Agreement (incorporated by reference&&&&&&0&(to Exhibit 10.1 to our Current Report on''''''1')Form 8K (File No. 00132849), filed with((((((.(&the Securities and Exchange Commission)))))))on June 16, 2006)*~
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?***1*)Employment Agreement, dated July 1, 2006,++++++2+*between Castle Brands Inc. and Constantine,,,,,,4,,Constandis (incorporated herein by reference0(to Exhibit 10.1 to our Current Report on......0.(Form 8K (File No. 00132849) filed with//////./&the Securities and Exchange Commission0000000on July 5, 2006).1~
1*1!)\(?111?17Stock Purchase Agreement, dated as of October 12, 2006,222222.2&among Chester F. Zoeller III, Brittany33333353Lynn Zoeller Carlson and Beth Allison Zoeller4444444%Willis and the Company. (incorporated55555525*herein by reference to Exhibit 10.1 to our66666676/Current Report on Form 8K (File No. 00132849)777777.7&filed with the Securities and Exchange888888(8 Commission on October 16, 2006).9~
9*9!{Gz?99939+9% Senior Note of Castle Brands (USA) Corp.::::::4:,(incorporated herein by reference to Exhibit;;;;;;2;*10.64 to our Quarterly Report on Form 10Q<<<<<<6<.(File No. 00132849) filed with the Securities======6=.and Exchange Commission on November 14, 2006).>~
>*>!?>>>/>'Form of Warrant (incorporated herein by??????3?+reference to Exhibit 10.65 to our QuarterlyDl?<@JRW`chjf@ABCDEFGHIJKLMNOPQRSTU@@@@@@0@(Report on Form 10Q (File No. 00132849)AAAAAA.A&filed with the Securities and ExchangeBBBBBB)B!Commission on November 14, 2006).C~
C*C!Q?CCC5CEmployment Agreement, dated December 5, 2006,DDDDDD5Dby and between Castle Brands Inc. and HerbertEEEEEE1E)Roberts (incorporated herein by referenceFFFFFF0F(to Exhibit 10.66 to our Quarterly ReportGGGGGG/G'on Form 10Q (File No. 00132849) filedHHHHHH3H+with the Securities and Exchange CommissionIIIIIIIon February 14, 2006).J~
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ףp?JJJ8J0Credit Agreement, dated as of February 12, 2007,KKKKKK1K)by and among Castle Brands Inc. and FrostLLLLLL.L&Nevada Investments Trust (incorporatedMMMMMM/M'herein by reference to Exhibit 10.67 toNNNNNN/N'our Quarterly Report on Form 10Q (FileOOOOOO0O(No. 00132849) filed with the SecuritiesPPPPPP6P.and Exchange Commission on February 14, 2006).QR$S____________________________1T)Created by Morningstar Document Research.0U(http://documentresearch.morningstar.com/0
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Balance SheetIncome StatementCOMPARISON OF 1 YEAR (13)
Cash FlowsCOMPARISON OF 1 YEAR (14)COMPARISON OF 1 YEAR (15)COMPARISON OF 1 YEAR (16)COMPARISON OF 1 YEAR (17)COMPARISON OF 1 YEAR (18)COMPARISON OF 1 YEAR (19)COMPARISON OF 1 YEAR (20)COMPARISON OF 1 YEAR (21)COMPARISON OF 1 YEAR (22)COMPARISON OF 1 YEAR (23)COMPARISON OF 1 YEAR (24)COMPARISON OF 1 YEAR (25)COMPARISON OF 1 YEAR (26)COMPARISON OF 1 YEAR (27)COMPARISON OF 1 YEAR (28)COMPARISON OF 1 YEAR (29)COMPARISON OF 1 YEAR (30)COMPARISON OF 1 YEAR (31)COMPARISON OF 1 YEAR (32)COMPARISON OF 1 YEAR (33)COMPARISON OF 1 YEAR (34)COMPARISON OF 1 YEAR (35)COMPARISON OF 1 YEAR (36)COMPARISON OF 1 YEAR (37)Summary CompensationBeneficial OwnershipCOMPARISON OF 1 YEAR (38)COMPARISON OF 1 YEAR (39)COMPARISON OF 1 YEAR (40)COMPARISON OF 1 YEAR (41)COMPARISON OF 1 YEAR (42)COMPARISON OF 1 YEAR (43)COMPARISON OF 1 YEAR (44)COMPARISON OF 1 YEAR (45)COMPARISON OF 1 YEAR (46)COMPARISON OF 1 YEAR (47)COMPARISON OF 1 YEAR (48)NO TITLE (3)U }$ }$}U}$ }I;
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Castle Brands Inc10K
06/29/20075COMPARISON OF 1 YEAR CUMULATIVE TOTAL RETURN* Exhibit Number Exhibit
~
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)Promissory Note, dated February 12, 2007,4,made by Castle Brands Inc. in favor of Frost0(Nevada Investments Trust . (incorporated
/
'herein by reference to Exhibit 10.68 to/'our Quarterly Report on Form 10Q (File0(No. 00132849) filed with the Securities6.and Exchange Commission on February 14, 2006).~
*!Gz?3+Separation Agreement, dated March 20, 2007,.&between Castle Brands Inc. and Herbert1)Roberts (incorporated herein by reference0(to Exhibit 10.1 to our Current Report on0(Form 8K (File No. 00132849) filed with.&the Securities and Exchange Commissionon March 20, 2007).~
*!ffffff?3+Employment Agreement, dated March 20, 2007,0(between Castle Brands Inc. and Alfred J./'Small (incorporated herein by reference0(to Exhibit 10.2 to our Current Report on0(Form 8K (File No. 00132849) filed with.&the Securities and Exchange Commissionon March 20, 2007).~
*!Q?%Form of Securities Purchase AgreementDilxl`T6:DFELVhqy !"#$%&'()*+,./0123456789:;<=>? 4 ,(incorporated herein by reference to Exhibit!!!!!!4!,10.1 to our Current Report on Form 8K (File""""""0"(No. 00132849) filed with the Securities######3#+and Exchange Commission on April 20, 2007).$~
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?$$$.$&Form of Registrations Rights Agreement%%%%%%4%,(incorporated herein by reference to Exhibit&&&&&&4&,10.1 to our Current Report on Form 8K (File''''''0'(No. 00132849) filed with the Securities((((((3(+and Exchange Commission on April 20, 2007).)~
)*)!\(\?)))5)Form of Warrant to be issued by Castle Brands******0*(Inc. to the investors in connection with++++++6+.the April, 2007 private offering (incorporated,,,,,,2,*herein by reference to Exhibit 10.1 to our7/Current Report on Form 8K (File No. 00132849)........&filed with the Securities and Exchange//////&/Commission on April 20, 2007).0~
0V0!?000.0&List of Subsidiaries of the Registrant1~
1^1!?11151Consent of Eisner LLP, Independent Registered2222222Public Accounting Firm3~
3b3!?33343,Power of Attorney (included on the Signature444444+4#Page of the Registration Statement)5~
5~5!?555850Certification of CEO Pursuant to Rule 13a14(a),66666616)as Adopted Pursuant to Section 302 of the777777#7SarbanesOxley Act of 2002.8~
8~8!?888880Certification of CFO Pursuant to Rule 13a14(a),99999919)as Adopted Pursuant to Section 302 of the::::::#:SarbanesOxley Act of 2002.;~
;;!?;;;9;1Certification of CEO and CFO Pursuant to18 U.S.C.<<<<<<8<0Section 1350, as Adopted Pursuant to Section 906======*="of the SarbanesOxley Act of 2002.>~
>>!?>>>6>.Castle Brands Inc. Code of Business Conduct(1)?Dl (#)@ABC@$A____________________________1B)Created by Morningstar Document Research.0C(http://documentresearch.morningstar.com/<=PF0*8X>
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Balance SheetIncome StatementCOMPARISON OF 1 YEAR (13)
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Castle Brands Inc10K
06/29/2007NO TITLE Name & State/Country of Incorporation Jurisdiction(s)!
Castle Brands (USA) Corp.
Delaware, USA
New York%Texas (d/b/a ??Delaware Great SpiritsCorp.??)$
GoslingCastle Partners Inc.
Delaware, USA
McLain & Kyne Ltd.
Kentucky, USAGeorgiaAlabama+#Castle Brands Spirits Group LimitedIreland%Castle Brands Spirits Company LimitedIreland&The Boru Vodka Company LimitedIreland2*The Clontarf Irish Whiskey Company LimitedIreland%Castle Brands Whiskey Company LimitedIreland1)Castle Brands Spirits Marketing and SalesIrelandCompany Limited'Great Spirits (Ireland) LimitedIreland2*Castle Brands Spirits Company (GB) LimitedUnited Kingdom2*The Roaring Water Bay Spirits Company (NI)Northern IrelandLimited$____________________________1)Created by Morningstar Document Research.0(http://documentresearch.morningstar.com/BXy%IRy{bH5)=PF0*8X>
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