UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 10-K/A
Amendment No. 1
x
ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended March 31, 2015
or
¨
TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from to
Commission file number 001-32849
Castle Brands Inc.
(Exact name of registrant as specified in
its charter)
Florida |
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41-2103550 |
(State or other jurisdiction of
incorporation or organization) |
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(I.R.S. Employer
Identification No.) |
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122 East 42nd Street, Suite 4700 |
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New York, New York |
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10168 |
(Address of principal executive offices) |
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(Zip Code) |
Registrant’s telephone number,
including area code (646) 356-0200
Securities registered pursuant to Section 12(b)
of the Act:
Title of Each Class |
|
Name of Each Exchange on Which Registered |
Common stock, $0.01 par value |
|
NYSE MKT |
Securities registered pursuant to Section 12(g)
of the Act:
None.
Indicate
by check mark whether the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes
¨ No
þ
Indicate
by check mark whether the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.
Yes ¨
No þ
Indicate
by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities
Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such
reports), and (2) has been subject to such filing requirements for the past 90 days. Yes þ
No ¨
Indicate
by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive
Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§229.405 of this chapter) during the
preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes
þ No
¨
Indicate
by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K is not contained herein, and
will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated
by reference in Part III of this Form 10-K or any amendment to this Form 10-K. þ
Indicate by check mark whether the registrant
is a large accelerated filer, accelerated filer, a non-accelerated filer or a smaller reporting company. See the definitions
of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2
of the Exchange Act.
¨ Large accelerated filer |
|
x Accelerated filer |
¨ Non-accelerated filer |
|
¨ Smaller reporting company |
Indicate
by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes ¨
No þ
The aggregate market value of the
registrant’s common stock held by non-affiliates of the registrant based on the September 30, 2014 closing price was
approximately $86,400,000 based on the closing price per share as reported on the NYSE MKT on such date. The
registrant had 157,781,544 shares of common stock outstanding at June 15, 2015.
EXPLANATORY NOTE
The registrant met the accelerated filer
requirements as of the end of the fiscal year ended March 31, 2015 pursuant to Rule 12b-2 of the Securities Exchange Act of 1934,
as amended, or Exchange Act. However, pursuant to Rule 12b-2 and SEC Release No. 33-8876, the registrant (as a smaller reporting
company transitioning to the larger reporting company system) is not required to satisfy the larger reporting company disclosure
requirements until its first quarterly report on Form 10-Q for the fiscal year ending March 31, 2016.
DOCUMENTS INCORPORATED BY REFERENCE
Part III (Items 10, 11, 12, 13
and 14) of this annual report on Form 10-K is incorporated by reference from the definitive Proxy Statement for the 2015 Annual
Meeting of Shareholders to be filed with the Securities and Exchange Commission no later than 120 days after the end of the
registrant’s fiscal year covered by this report.
EXPLANATORY NOTE
This Amendment No. 1 to the Annual Report on Form 10-K
(the “Amendment No. 1”) of Castle Brands Inc. (the “Company”) amends the Company’s Annual Report
on Form 10-K for the year ended March 31, 2015 (the “Original Filing”) which was filed with the Securities and Exchange
Commission on June 15, 2015. The Company is filing this Amendment No. 1 solely to provide Exhibit 101 that was not included in
the Original Filing.
Exhibit 101 to this Amendment No. 1 provides the following materials
from the Original Filing formatted in XBRL (eXtensible Business Reporting Language) with detailed footnote tagging: (i) consolidated
balance sheets, (ii) consolidated statements of operations, (iii) consolidated statements of comprehensive loss, (iv) consolidated
statements of changes in equity, (v) consolidated statements of cash flows and (vi) notes to consolidated financial statements.
This Amendment No. 1 is an exhibit-only filing.
The Company is filing Exhibit 101 in accordance with the temporary
hardship exemption provided by Rule 201 of Regulation S-T, which extended the date by which the Interactive Data File is required
to be submitted by six business days.
Except as described above, this Amendment No. 1 does not amend
any other information set forth in the Original Filing, and the Company has not updated disclosures included therein to reflect
any events that occurred subsequent to June 15, 2015.
PART IV
Item 15. Exhibits, Financial Statement Schedules
(b)
Exhibit
Number |
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Exhibit |
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31.3 |
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Certification of CEO Pursuant to Rule 13a-14(a), as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002* |
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31.4 |
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Certification of CFO Pursuant to Rule 13a-14(a), as Adopted Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002* |
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32.2 |
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Certification of CEO and CFO Pursuant to 18 U.S.C. Section 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002* |
101.INS* |
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XBRL Instance Document. |
|
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101.SCH* |
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XBRL Taxonomy Extension Schema Document. |
|
|
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101.CAL* |
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XBRL Taxonomy Extension Calculation Linkbase Document. |
|
|
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101.DEF* |
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XBRL Taxonomy Extension Definition Linkbase Document. |
|
|
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101.LAB* |
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XBRL Taxonomy Extension Label Linkbase Document. |
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101.PRE* |
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XBRL Taxonomy Extension Presentation Linkbase Document. |
SIGNATURES
Pursuant to the requirements of Section 13
or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized, on June 16, 2015.
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CASTLE BRANDS INC. |
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By: |
/s/ ALFRED J. SMALL |
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Alfred J. Small |
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Senior Vice President, Chief Financial |
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Officer, Secretary and Treasurer (Principal |
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Financial Officer and Principal Accounting |
|
|
Officer) |
Pursuant to the requirements of the Securities
Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities
and on the dates indicated.
Signature |
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Title |
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Date |
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* |
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President and Chief Executive Officer and Director |
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June 16, 2015 |
Richard J. Lampen |
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(Principal Executive Officer) |
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/s/ Alfred J. Small |
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Senior Vice President, Chief Financial |
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June 16, 2015 |
Alfred J. Small |
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Officer, Secretary and Treasurer (Principal |
|
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Financial Officer and Principal Accounting |
|
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Officer) |
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* |
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Director |
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June 16, 2015 |
Mark Andrews |
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* |
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Director |
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June 16, 2015 |
John F. Beaudette |
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* |
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Director |
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June 16, 2015 |
Henry C. Beinstein |
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* |
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Director |
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June 16, 2015 |
Phillip Frost, M.D. |
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* |
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Director |
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June 16, 2015 |
Glenn L. Halpryn |
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* |
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Director |
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June 16, 2015 |
Dr. Richard M. Krasno |
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* |
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Director |
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June 16, 2015 |
Steven D. Rubin |
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* |
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Director |
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June 16, 2015 |
Mark Zeitchick |
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*By: |
/s/ Alfred J. Small |
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Alfred J. Small |
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Attorney-in-fact |
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EXHIBIT 31.3
SECTION 302 CERTIFICATION
I, Richard J. Lampen, certify that:
1. |
I have reviewed this annual report on Form 10-K of Castle Brands Inc.; |
2. |
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
3. |
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
4. |
The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
a) |
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
|
b) |
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
|
c) |
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
d) |
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting. |
5. |
The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
|
a) |
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
|
b) |
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
Date: June 16, 2015 |
/s/ Richard J. Lampen |
|
Richard J. Lampen |
|
Chief Executive Officer |
|
(Principal Executive Officer) |
EXHIBIT 31.4
SECTION 302 CERTIFICATION
I, Alfred J. Small, certify that:
|
1. |
I have reviewed this annual report on Form 10-K of Castle Brands Inc.; |
|
2. |
Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report; |
|
3. |
Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report; |
|
4. |
The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have: |
|
a) |
Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared; |
|
b) |
Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles; |
|
c) |
Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and |
|
d) |
Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting. |
|
5. |
The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions): |
|
a) |
All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and |
|
b) |
Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting. |
Date: June 16, 2015 |
/s/ Alfred J. Small |
|
Alfred J. Small |
|
Chief Financial Officer |
|
(Principal Financial Officer and Principal Accounting Officer) |
EXHIBIT 32.2
CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT
OF 2002
In accordance with 18 U.S.C. 1350, as adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, Richard J. Lampen, the President and Chief Executive Officer of
Castle Brands Inc. (the “Registrant”) and Alfred J. Small, Chief Financial Officer of the Registrant, each hereby certifies
that:
1. The Registrant’s Annual Report
on Form 10-K for the period ended March 31, 2015 (the “Periodic Report”) fully complies with the requirements of Section
13(a) or Section 15(d) of the Securities Exchange Act of 1934, as amended; and
2. The information contained in the Periodic
Report fairly presents, in all material respects, the financial condition and results of operations of the Registrant.
Date: June 16, 2015
/s/ Richard J. Lampen |
|
/s/ Alfred J. Small |
Richard J. Lampen |
|
Alfred J. Small |
Chief Executive Officer |
|
Chief Financial Officer |
(Principal Executive Officer) |
|
(Principal Financial Officer and Principal Accounting Officer) |
Castle Brands (AMEX:ROX)
過去 株価チャート
から 6 2024 まで 7 2024
Castle Brands (AMEX:ROX)
過去 株価チャート
から 7 2023 まで 7 2024