RED HERRING PROSPECTUS Dated August 24 ... - Globus Spirits

TABLE OF CONTENTS
SECTION TITLE PAGE NO.
SECTION I DEFINITIONS AND ABBREVIATIONS
Conventional / General Terms
i
Issue Related Terms
i
Company/Industry Related Terms/Technical Terms
vi
Abbreviations
vii
SECTION II RISK FACTORS
Certain Conventions; Use of Market Data
ix
Forward Looking Statements
ix
Risk Factors
xi
SECTION III INTRODUCTION
Summary 1
The Issue 4
Summary of Financial Data 5
General Information 9
Statement of Inter Se Allocation of Responsibilities 14
Capital Structure of the Company 22
Objects of the Issue 32
Basic Terms of Issue 49
Basis for Issue Price 52
Statement of Tax Benefits 56
SECTION IV ABOUT THE ISSUER COMPANY
Industry Overview 64
Business Overview 73
Brief History and Other Corporate Matters of the Company 121
Management And Organization 124
Promoters and their background 145
Related Party Transactions 149
Currency Of Presentation 149
Dividend Policy 149
SECTION V FINANCIAL INFORMATION
Auditors Report and Financial Information 150
Financial And Other Information Of Companies 174
promoted/controlled by the Promoters
Management’s Discussion And Analysis Of Financial Condition 191
And Results Of Operations
SECTION VI LEGAL AND OTHER INFORMATION
Outstanding Litigations and Defaults 198
Material Developments 206
Government Approvals/Licensing Arrangements 206
SECTION VII OTHER REGULATORY AND STATUTORY DISCLOSURES 214
SECTION VIII ISSUE RELATED INFORMATION
Terms of the Issue 224
Issue Structure 228
Issue Procedure 231
Issue Procedure for ASBA Bidders 268
SECTION IX MAIN PROVISIONS OF THE ARTICLES OF ASSOCIATION 277
OF THE COMPANY
SECTION X OTHER INFORMATION
Material Contracts and Documents for Inspection 314
Declaration 317
iii