0000764960-01-500008.txt : 20011019 0000764960-01-500008.hdr.sgml : 20011019 ACCESSION NUMBER: 0000764960-01-500008 CONFORMED SUBMISSION TYPE: 10-K PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20010630 FILED AS OF DATE: 20011015 FILER: COMPANY DATA: COMPANY CONFORMED NAME: PHAR MOR INC CENTRAL INDEX KEY: 0000764960 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-DRUG STORES AND PROPRIETARY STORES [5912] IRS NUMBER: 251466309 STATE OF INCORPORATION: PA FISCAL YEAR END: 0629 FILING VALUES: FORM TYPE: 10-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-27050 FILM NUMBER: 1759195 BUSINESS ADDRESS: STREET 1: 20 FEDERAL PLZ W CITY: YOUNGSTOWN STATE: OH ZIP: 44501 BUSINESS PHONE: 3307466641 MAIL ADDRESS: STREET 1: 20 FEDERAL PLAZA WEST STREET 2: 20 FEDERAL PLAZA WEST CITY: YOUNGSTOWN STATE: OH ZIP: 44503 10-K 1 a2001-10k.txt ANNUAL REPORT SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 10-K X Annual report pursuant to Section 13 or 15(d) of the Securities --------- Exchange Act of 1934 For the fiscal year ended June 30, 2001 Commission File Number 0-27050 ------- --------- Transition report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 For the transition period from to ------------------ ------------------ PHAR-MOR, INC. -------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) PENNSYLVANIA 25-1466309 ------------------------------------------------- -------------------- (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) 20 Federal Plaza West, Youngstown, Ohio 44501-0400 ------------------------------------------------- -------------------- (Address of principal executive offices) (Zip code) Registrant's telephone number, including area code: (330) 746-6641 -------------- Securities registered pursuant to Section 12(b) of the Act: None Securities registered pursuant to Section 12(g) of the Act: Title of each class Name of each exchange on which registered --------------------- ----------------------------------------- Common Stock, Par Value $0.01 per share NASDAQ Warrants to purchase Common Stock NASDAQ 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 X 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 the 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. YES No X ----- ----- APPLICABLE ONLY TO REGISTRANTS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PRECEDING FIVE YEARS: Indicate by check mark whether the Registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court. YES X No ----- ----- The aggregate market value of voting stock held by non-affiliates of the registrant as of September 5, 2001 was $3,899,322 based on the last reported sale price of the Registrant's Common Stock on the NASDAQ National Market System on such date). As of close of business on September 5, 2001, 12,240,865 shares of the Registrant's Common Stock were outstanding before deducting 1,482,424 shares which represent the Company's 25.2% equity interest in common stock of the Company owned by Avatex, Inc. 1 PART I Item 1. Business Introduction Phar-Mor, Inc., a Pennsylvania corporation ("Phar-Mor" or the "Company"), operates a chain of discount retail drugstores devoted to the sale of prescription and over-the-counter drugs, health and beauty care products, baby products, pet supplies, cosmetics, greeting cards, groceries, beer, wine, tobacco, soft drinks, seasonal and other general merchandise. As of June 30, 2001, the Company operated 139 stores in 24 states under the names of Phar-Mor, Rx Place and Pharmhouse. Approximately 57% of the Company's stores are located in New York, New Jersey, Pennsylvania and Ohio, and approximately 22% are located in Virginia, West Virginia, North Carolina and South Carolina. The Company's principal executive offices are located at 20 Federal Plaza West, Youngstown, Ohio 44501-0400. Unless otherwise stated, all statistics in this Item were compiled as of June 30, 2001. Except for historical information contained herein, the matters discussed in this Annual Report on Form 10-K are forward-looking statements as defined by the Private Securities Litigation Reform Act of 1995. Actual results may differ materially from those projected as a result of certain risks and uncertainties including, but not limited to, economic, competitive, governmental and technological factors affecting the Company's operations, markets, products, services and prices and other factors discussed in the Company's filings with the Securities and Exchange Commission ("SEC"). Subsequent Events - Bankruptcy On September 24, 2001, the Company and certain of its affiliates filed voluntary petitions under Chapter 11 of the United States Bankruptcy Code to restructure their operations in an effort to return to profitability. On that same date, the Company secured a $135 million Debtor-In-Possession Revolving Credit Facility (the "DIP Credit Facility") financing through Fleet Retail Finance, the Company's principal secured lender, which will be used to fund the Company's operations through the reorganization process. Management determined that the reorganization was necessary to rectify operational and liquidity difficulties resulting from the slowing economy, changes in consumer buying habits, increased competition from larger retail chains, the geographic diversity of some Phar-Mor locations, the reduction of credit terms by vendors and the service of high-cost debt. See related discussion in Management's Discussion and Analysis of Financial Condition and Results of Operations. As part of the restructuring, Phar-Mor plans to close approximately 65 of its 139 stores. These stores have been identified as either under-performing or outside the Company's core markets. The Company will focus continuing operations on the approximately 74 remaining stores, while reducing corporate overhead and solidifying its position in the markets it serves. Following the Company's Chapter 11 bankruptcy filing on September 24, 2001, the Nasdaq Stock Market had immediately suspended trading in the Company's securities. On October 2, 2001, the NASDAQ notified the Company that as a result of the Company's bankruptcy it was delisting the Company's securities from the NASDAQ as of October 10, 2001, subject to the Company's right of appeal. The Company has determined not to appeal the NADAQ'S decision but will consider, when appropriate, making application to be listed on the OTC Bulletin Board. History Phar-Mor was founded in 1982 as a division of a subsidiary of the Giant Eagle, Inc. supermarket chain. The initial Phar-Mor concept was built on the premise that a drugstore offering additional, and at times unexpected, categories of merchandise could attract customers by featuring low prices made possible by acquiring inventory at relatively low cost through deal purchases of overstock, odd lot, discontinued, large unit size or slow-moving merchandise from manufacturers and distributors. The Company grew, rapidly expanding from 12 stores in August 1985 to 311 stores in August 1992. Store size also grew dramatically, increasing from an average of approximately 31,000 square feet in 1986 to approximately 58,500 square feet in 1992. Phar-Mor's rapid growth was mirrored by apparent extraordinary financial success. 2 However, in early August 1992, Phar-Mor publicly disclosed that it had discovered a scheme by certain senior executives to falsify certain financial results and divert funds to unrelated enterprises and for personal expenses. The officers involved, including Phar-Mor's former President and Chief Operating Officer, former Chief Financial Officer, former Vice President of Finance and former Controller were promptly dismissed. In an effort to restore support from its vendors and lenders and to implement a business turnaround plan, Phar-Mor and its fifteen wholly-owned subsidiaries filed petitions for protection under Chapter 11 of the United States Bankruptcy Code on August 17, 1992 (the "Petition Date"). The Company emerged from bankruptcy on September 11, 1995, the effective date (the "Effective Date") of Phar-Mor's Chapter 11 plan of reorganization (the "Plan of Reorganization") with a new President and Chief Operating Officer, Chief Financial Officer and Vice President and Corporate Controller hired after the Petition Date to replace those responsible for the fraud. During the pendency of the Chapter 11 bankruptcy cases of pre-reorganized Phar-Mor and its subsidiaries (the "Chapter 11 Cases"), new management analyzed the performance and prospects of each store to identify a core group of high volume, profitable and geographically concentrated stores that would serve as the basis of reorganized Phar-Mor. Based on this analysis, Phar-Mor closed 209 stores in five stages between October 1992 and July 1995, thereby reducing the number of stores from 311 in September 1992 to 102 stores as of September 1995. The Company also implemented a series of fundamental changes designed to achieve operating profitability and to position Phar-Mor for future growth. Following the Petition Date, Phar-Mor reduced the number of warehouses; introduced POS scanning in all stores; installed a new pharmacy software system; installed a warehouse logistics system; installed a state of the art mainframe computer; developed an EDI ordering and invoicing system; developed an electronic store merchandise receiving system; and reduced the number of corporate personnel by 75%. On March 15, 1999, the Company completed the merger of its wholly owned subsidiary Pharmacy Acquisition Corp. ("PAC") with and into Pharmhouse Corp. ("Pharmhouse"), pursuant to the Agreement and Plan of Merger dated as of December 17, 1998 among Phar-Mor, PAC and Pharmhouse (the "Merger Agreement"). As a result of the merger Pharmhouse became a wholly owned subsidiary of Phar-Mor. In addition, subject to the terms of the Merger Agreement, each share of the common stock of Pharmhouse was converted into the right to receive $2.88 per share in cash (the "Merger"). The total purchase price payable in connection with the Merger was approximately $34.2 million, consisting of $7.5 million in cash and the assumption of $26.7 million in debt. The Company used its excess cash position and excess availability under its Revolving Credit Facility to pay off $26.7 million in debt that was assumed as part of the merger with Pharmhouse. Pharmhouse operated 32 discount drug stores in eight mid-Atlantic and New England states under the names "Pharmhouse" and "Rx Place" and had annual revenues of approximately $200 million. Operations Typically, stores are open 95 hours per week; pharmacies are typically open 77 hours per week. The average store has approximately 50 employees, including a store manager and department managers, a pharmacy manager and pharmacists, and office and cashier supervision. Overall, the Company had 6,125 employees at June 30, 2001. Approximately 354 warehouse and distribution center employees in Youngstown are members of the Teamsters Union under a contract which expires March 2, 2003. Thirty-nine employees at the Company's Niles, Ohio store are members of the United Food and Commercial Workers Union under a contract which expires October 12, 2003. The Company's relationship with its union employees is good. The Company is committed to customer service and encourages employees to be responsive to customer needs and concerns. The remerchandising and remodeling of stores (discussed below) is designed to make the customer's shopping experience easier and more enjoyable. The number of open checkout lanes is closely monitored to facilitate the efficient and comfortable checkout of customers. These philosophies are regularly communicated and reinforced by the Company to its employees. 3 Thorough education and training in store operations is provided to employees at every level. Computer-based training, on and off-site training, video training and teleconferences are a few of the training methods used. The Company believes that such training enables efficiency, understanding and responsiveness within store operations. The typical trade area for a Company store includes approximately 105,000 people in 41,000 households within a radius of between five and seven miles. On average during the fiscal year ended June 30, 2001 ("Fiscal Year 2001"), each store served approximately 8,500 customers per week. The Company's customers are approximately 52% female, with a median age of 35.5 years, and a median household income of approximately $33,000. Approximately 24% of customer households have children 17 years old and under. Company stores accept payment in cash, check, credit cards, debit cards and payment from third-party providers of prescription services. The Company's purchasing, pricing, advertising, merchandising, accounting and supervisory activities are centrally directed from Phar-Mor's corporate headquarters. The Company purchases substantially all of its merchandise either directly from manufacturers or from wholesalers under various types of purchase arrangements. McKesson HBOC, Inc. ("McKesson"), a pharmaceutical distributor, accounted for approximately 31% of the Company's purchases during Fiscal Year 2001. During Fiscal Year 2001, no other single vendor accounted for more than 10% of the Company's purchases. Substantially all of the products the Company sells are purchased from approximately 1,200 outside vendors. Alternative sources of supply are generally available for all products sold by the Company. The Company is heavily dependent on obtaining satisfactory trade payment terms from its vendors as a source of funding its inventory purchases. A significant reduction in trade payment terms from major vendors would negatively impact the Company's ability to purchase its inventory needs. Marketing and Merchandising Phar-Mor's overall merchandising strategy is to offer (i) value to consumers by pricing its products below the prices charged by conventional drugstores and supermarkets and (ii) a broader array of products in each of its major product categories than is offered by mass merchant discounters. Phar-Mor's product strategy is focused on the traditional drugstore lines of prescription and over-the-counter drugs, health and beauty care products and cosmetics. Phar-Mor's stores also typically feature other product categories, including groceries, snacks and beverages, pet food and supplies, beer, wine and liquor (where permitted by law), tobacco, baby products, general merchandise, video and music sales. Phar-Mor is one of the leading retailers of film, vitamins, soft drinks and batteries in the United States. Ninety-five percent of the Company's advertising is print advertising, through circulars, newspapers, and point of sale materials. Newspaper advertisements and circulars appear in major newspapers in most market areas. The Company presently advertises through 75 newspapers and mailers. Phar-Mor introduced the "Super Phar-Mor" concept during Fiscal Year 1997. In approximately 10,000 to 15,000 square feet, each "Super Phar-Mor" offers a variety of grocery items, including fresh, frozen, and refrigerated foods. The Company incorporated this concept into 1 store during Fiscal Year 2001 bringing the total number of "Super Phar-Mor" stores to 40. The concept has been well received by customers and has improved overall sales in each such store. During the past five fiscal years, the Company also undertook a plan to remodel certain stores unable to accommodate the fresh, frozen and refrigerated foods included in the "Super Phar-Mor" concept due to their small size. This "four-wall" remodeling program includes remerchandising the stores to provide a more convenient shopping experience by creating product adjacencies; adding new and color coded decor and enhancing signage throughout the store; and further enhancing the "store within a store" idea with its signature departments. The Company has completed sixteen of the "four-wall" remodel projects. 4 Sales The retail sale of traditional drugstore lines is a highly fragmented business, consisting of thousands of chain drugstores and independent drugstores that sell such products as well as mass merchandisers who sell such products as part of their overall product lines. In Fiscal Year 2001, revenues from sales of the Company's traditional drugstore products (i.e., prescription drugs, over-the-counter drugs, health and beauty care products, cosmetics and greeting cards) averaged approximately $5.2 million per store and all other merchandise averaged $3.7 million per store. The Company generated approximately $729.3 million in traditional drugstore product revenues and approximately $511.7 million in revenues from the sale of groceries and general merchandise in its stores in Fiscal Year 2001. 5 Set forth below is the percentage of sales by principal category of products for the last three fiscal years. Fiscal Year Ended ----------------- June 30, 2001 July 1, 2000 July 3, 1999 ------------- ------------ ------------ Category Prescription, Health and Beauty Care Products, Cosmetics and Greeting Cards 58.8% 58.0% 57.1% All Other Merchandise 41.2% 42.0% 42.9% The Company's business is seasonal to a certain extent. The highest volume of sales and net income usually occurs in the second fiscal quarter (generally October, November and December) due to seasonal sales for the Christmas holiday for greeting cards, general merchandise and grocery products. The following table summarizes the Company's sales by quarter during Fiscal Year 2001. Sales by Quarter During Fiscal Year 2001 Percentage of Total Sales ------------- First Quarter 24.8% Second Quarter 27.6% Third Quarter 24.2% Fourth Quarter 23.4% -------- 100.0% ======== Competition Phar-Mor's stores compete primarily with conventional drugstores, supermarkets and mass merchant discounters. Many of these companies have greater financial resources than Phar-Mor. Phar-Mor competes with conventional drugstores by offering a broader product selection and generally lower prices than traditional drugstore lines. Phar-Mor believes it has these same competitive advantages against most supermarkets for non-grocery items. Phar-Mor competes with supermarkets in grocery product lines where Phar-Mor does not have a broader selection, by carrying an often changing mix of items priced lower than most supermarkets. Phar-Mor does not attempt to compete against mass merchant discounters solely on the basis of price. In traditional drugstore lines, particularly health and beauty care products and greeting cards, Phar-Mor offers broader product selection than mass merchant discounters. Mass merchant discounters generally are unwilling to allocate as much display space as Phar-Mor devotes to these categories. The merchandising changes Phar-Mor has implemented, including the creation of "signature" departments in dedicated aisle space with distinguishing signage, such as health and beauty care products, cosmetics, groceries, perishable foods in certain stores and "The Card Shop," "Pet Place," "One Stop Baby Shop," and "Vitamin World," are designed in part to distinguish Phar-Mor from mass merchant discounters and to increase its strength in areas in which Phar-Mor's management believes such merchants do not excel. Capital Expenditures The Company's most significant capital needs are for technological improvements and remerchandising and remodeling of existing stores. 6 The Company's capital expenditures totaled $4.9 million in Fiscal Year 2001, including $1.5 million for remodeling existing stores and $1.2 million for corporate and store information systems. The Company anticipates spending approximately $5.0 million for capital expenditures in the fiscal year ended June 29, 2002 ("Fiscal Year 2002"), including costs of remodeling 3 additional stores. Real Estate and Growth The Company did not open any new stores in Fiscal Year 2001, and does not plan to open any in Fiscal Year 2002. Expansion in the near future by the construction of new stores is expected to be minimal and in existing or contiguous markets in the Company's core areas of Virginia, North Carolina, Pennsylvania and Ohio. Expansion in existing markets improves the Company's operating margins by decreasing advertising costs on a per store basis, permitting more efficient distribution of products to stores and increasing utilization of existing supervisory and managerial staff. The aggregate cost of any future expansion is dependent upon the method utilized to finance new stores. Build to suit (i.e., landlord constructed) leases cost approximately $750,000 per store for furniture, fixtures, and equipment and each new store requires approximately $1.25 million in inventory. Company-funded conversion of existing buildings is another possible method of expansion; however the cost of such expansion per store varies significantly depending upon the age, condition and configuration of such buildings. Trademarks and Service Marks The Company believes that its registered "Phar-Mor" trademark is well recognized by its customer base and the public at large in the markets where it has been advertised. The Company believes that the existing customer and public recognition of its trademark and related operational philosophy will be beneficial to its strategic plans to expand merchandise categories and add new stores. The Company has also introduced a number of private label brands of products under various registered trademarks and trademarks pending registration. Regulation The Company is subject to the Fair Labor Standards Act, which governs such matters as minimum wages, overtime, and other working conditions. To the extent that pay scales for a portion of the Company's personnel relate to the federal minimum wage, increases in the minimum wage may increase the Company's labor costs. The prescription drug business is subject to the federal Food, Drug and Cosmetic Act, Drug Abuse Prevention and Control Act and Fair Packaging and Labeling Act relating to the content and labeling of drug products, comparable state statutes and state regulation regarding record keeping and licensing matters with civil and criminal penalties for violations. 7 Item 2. Properties. As of June 30, 2001, the Company operated 139 stores in 24 states. Approximately 57% of Phar-Mor's stores are located in New York, New Jersey, Pennsylvania and Ohio and approximately 22% are located in Virginia, West Virginia, North Carolina and South Carolina. The following is a breakdown by state of the locations of the Company's stores. Alabama 1 Missouri 1 Colorado 2 New Jersey 12 Connecticut 1 New York 8 Florida 5 North Carolina 8 Georgia 2 Ohio 19 Illinois 4 Oklahoma 1 Indiana 3 Pennsylvania 40 Iowa 2 Rhode Island 2 Kansas 1 South Carolina 4 Kentucky 1 Virginia 14 Maryland 1 West Virginia 4 Massachusetts 2 Wisconsin 1 As of June 30, 2001, 138 of the Company's stores were leased. The Company owns the land and building of its retail store in Winchester, Virginia. All store leases are long-term; the original terms of 101 leases and the original terms plus options of sixteen leases expire on or before December 31, 2009. The remaining stores have longer lease terms. Most stores are located adjacent to or near shopping centers or are part of strip centers. Some stores are free standing. Depending on the location of a store, the sites may vary, with averages by type of location as follows: free-standing stores are located on sites averaging 2.84 acres; stores located in strip centers are found on sites averaging 23.7 acres; and stores in malls are on sites averaging 46.8 acres. A proto-typical store now includes approximately 40,000 square feet of sales space and 10,000 square feet of storage area and ample off-street parking. The stores are designed in a "supermarket" format familiar to customers and shopping is done with carts in wide aisles with attractive displays. Traffic design is intended to enhance the opportunity for impulse purchases. The Company operates a distribution center in Youngstown, Ohio which it leases. This center delivered approximately 46% of all merchandise to the stores in Fiscal Year 2001, primarily using contract carriers. The balance of the products were delivered directly to the Company's stores by vendors. The Company and a wholly-owned subsidiary of the Company are partners in an Ohio limited partnership, which owns the office building in which the Company leases approximately 141,000 square feet of space for its corporate offices in Youngstown, Ohio. Item 3. Legal Proceedings In the normal course of business, the Company is subject to various claims. In the opinion of management, any ultimate liability arising from or related to these claims should not have a material adverse effect on future results of operations, cash flows or the consolidated financial position of the Company. Item 4. Submission of Matters to a Vote of Security Holders. There were no matters submitted to a vote of security holders during the fourth quarter of Fiscal Year 2001, through the solicitation of proxies or otherwise. 8 Part II Item 5. Market for Registrant's Common Equity and Related Stockholder Matters. The Company's common stock, par value $.01 per share (the "Common Stock"), is included for quotation on the NASDAQ National Market under the symbol "PMOR." High and low prices of the Common Stock are shown in the table below: Fiscal Year 2001 Fiscal Year 2000 ---------------- ---------------- High Low High Low ------ ------- ------ ------- 1st Quarter.......................... $2.00 $0.97 $6 5/8 $4 1/4 2nd Quarter.......................... 1.38 0.88 4 3/4 2 7/16 3rd Quarter.......................... 1.44 0.66 4 3/4 2 1/2 4th Quarter.......................... 1.10 0.50 3 1/4 1 1/4 As of September 14, 2001, there were 2,630 holders of record of the Common Stock. The Company has not declared or paid any cash dividends on the Common Stock and does not anticipate paying cash dividends in the foreseeable future. The Company currently intends to retain earnings for future operations and expansion of its business. In addition, the indenture pursuant to which the Company's senior notes were issued and the Company's amended revolving credit facility (the "Amended Revolving Credit Facility") restrict the payment of cash dividends on the Company's capital stock. See "Notes to Consolidated Financial Statements." Item 6. Selected Financial Data. The following selected consolidated financial data of Phar-Mor and its subsidiaries should be read in conjunction with the consolidated financial statements and related footnotes appearing elsewhere in this Form 10-K.
(In thousands except per share data) ------------------------------------------------------------------------------------- 52 Weeks 52 Weeks 53 Weeks 52 Weeks 52 Weeks Ended Ended Ended Ended Ended June 30, 2001 July 1, 2000 July 3, 1999(c) June 27, 1998(c) June 28, 1997 ------------- ------------ --------------- ---------------- ------------- Net sales $ 1,241,012 $ 1,292,090 $ 1,206,539 $ 1,100,851 $ 1,074,828 (Loss) income from continuing operations (70,350)(a) (12,140)(b) 596 (8,830) (2,281) Diluted (loss) income per share from continuing operations (6.46)(a) (1.08)(b) .05 (.73) (.19)
As of As of As of As of As of ----- ----- ----- ----- ----- June 30, 2001 July 1, 2000 July 3, 1999 June 28, 1998 June 28, 1997 ------------- ------------ --------------- ---------------- ------------- Total assets 313,436 397,904 407,724 349,455 362,605 Long-term debt & capital leases 160,791 167,856 142,947 130,993 140,213
(a) Excludes extraordinary gain of $19.7 million on early retirement of debt and equity in extraordinary item of affiliate of $1.8 million. (b) Excludes extraordinary gain of $1.1 million on early retirement of debt. (c) Amounts have been restated for the retroactive application of the equity method of accounting for the Company's investment in Avatex Corporation 9 Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations. (All dollar amounts in thousands, unless otherwise stated) Introduction The discussion of results of operations that follows is based upon the Company's consolidated financial statements set forth on pages F-1 to F-25. The discussion of liquidity and capital resources is based upon the Company's financial position as of June 30, 2001. Results of Operations The following table sets forth the number of retail stores operated each fiscal year:
Fiscal Year Ended ----------------------------------------------- June 30, 2001 July 1, 2000 July 3, 1999 ------------- ------------ ------------ Stores, beginning of period 139 139 106 Stores acquired - - 32 Stores opened - 2 2 Stores closed - (2) (1) ---- ---- ---- Stores, end of period 139 139 139 ==== ==== ====
52 weeks ended June 30, 2001 (Fiscal Year 2001) compared to the 52 weeks ended July 1, 2000 (Fiscal Year 2000) (all dollar amounts in thousands) Fiscal Year 2001 Fiscal Year 2000 ----------------------- ----------------------- Sales $ 1,241,012 100.00% $ 1,292,090 100.00% Less: Cost of goods sold, including occupancy and distribution costs 1,027,992 82.83% 1,050,208 81.28% ----------- --------- ----------- --------- Gross Profit 213,020 17.17% 241,882 18.72% Selling, general and administrative expenses 203,582 16.40% 211,833 16.39% Depreciation and amortization 19,917 1.60% 24,708 1.91% Impairment of long-lived assets 23,377 1.88% -- -- ----------- --------- ----------- --------- Operating (loss) income (33,856) (2.73)% 5,341 0.41% Interest expense (18,317) 1.48% (18,851) 1.46% Interest income and investment loss (3,048) (0.25)% (5,404) (0.42)% ----------- --------- ----------- --------- Loss before equity in income of affiliates and income taxes and extraordinary items (55,221) (4.45)% (18,914) (1.46)% Equity in (loss) income of affiliates (5,564) (0.45)% 6,774 0.52% ----------- --------- ----------- --------- Loss before extraordinary items and taxes (60,785) (4.90)% (12,140) (0.94)% Income tax provision 9,565 .77% -- -- ----------- --------- ----------- --------- (Loss) income before extraordinary items (70,350) (12,140) Extraordinary items 21,555 1.74% 1,117 0.09% ----------- --------- ----------- --------- Net loss $ (48,795) (3.93)% $ (11,023) (0.85)% =========== ========= =========== =========
Fiscal Year 2001 sales decreased $51,078 or 3.9% from Fiscal Year 2000. The decrease in Fiscal Year 2001 sales was primarily due to a comparable store sales decrease of 3.9%. The comparable store sales decrease was primarily due to a 8.2% comparable store front end sales decrease partially offset by a 5.6% comparable store pharmacy sales increase. Gross profit for Fiscal Year 2001 was 1.55% of sales lower than for Fiscal Year 2000 primarily due to a 0.41% of sales decrease in product gross margins, a 0.45% of sales increase in inventory shrink expense, a 0.40% of sales decrease in vendor promotional allowances and rebates and higher occupancy costs as a percentage of sales. Vendor promotional allowances and rebates were higher in Fiscal 2000 primarily due to the receipt of new store merchandise allowances for the Pharmhouse stores. Occupancy costs increased as a percentage of sales primarily due to the decrease in sales. Selling, general and administrative expenses increased 0.01% of sales in Fiscal Year 2001 over Fiscal Year 2000. A 0.11% of sales increase in health insurance costs were offset by a 0.11% of sales decrease in incentive compensation costs for store and corporate personnel. 10 Impairment of long-lived assets in Fiscal 2001 resulted from the write-down of goodwill and fixed assets in stores that had current year operating losses and are projected to have future losses. Interest income and investment loss decreased $2,356 in fiscal year 2001 from fiscal year 2000. The decrease was primarily the result of investment losses of $1,000 and $5,500 in Fiscal Years 2001 and 2000, respectively, resulting from an other than temporary impairment of the Company's investment in more.com. The Company had a decrease in equity in income of affiliates of $12,338 in fiscal year 2001 from fiscal year 2000, primarily due to an other than temporary impairment of the Company's investment in Avatex Corporation in Fiscal Year 2001 and investment gains by one of the affiliates in Fiscal Year 2000. The income tax provision is the result of the write-off of the net deferred tax asset in Fiscal Year 2001. The Company repurchased $40,001 of its 11.72% senior notes during Fiscal Year 2001 at a discount resulting in a extraordinary gain of $19,731 and Avatex recognized an extraordinary gain related to the extinguishment of debt for which Phar-Mor's portion was $1,824. 52 weeks ended July 1, 2000 (Fiscal Year 2000) compared to the 53 weeks ended July 3, 1999 (Fiscal Year 1999) (all dollar amounts in thousands) Fiscal Year 2000 Fiscal Year 1999 -------------------- -------------------- Sales $ 1,292,090 100.00% $ 1,206,539 100.00% Less: Cost of goods sold, including occupancy and distribution costs 1,050,208 81.28% 977,878 81.05% ----------- ------ ----------- ------ Gross Profit 241,882 18.72% 228,661 18.95% Selling, general and administrative expenses 211,833 16.39% 188,264 15.60% Depreciation and amortization 24,708 1.91% 25,386 2.10% ----------- ------ ----------- ------ Operating income 5,341 0.41% 15,011 1.24% Interest expense (18,851) 1.46% (16,338) 1.35% Interest and investment (loss) income (5,404) (0.42)% 560 0.05% ----------- ------ ----------- ------ (Loss) income before equity in income of affiliates, income taxes and extraordinary item (18,914) (1.46)% (767) (0.06)% Equity in income of affiliates 6,774 0.52% 1,568 0.13% ----------- ------ ----------- ------ (Loss) income before income taxes and extraordinary item (12,140) (0.94)% 801 0.07% Income tax provision -- -- 205 0.02% ----------- ------ ----------- ------ (Loss) income before extraordinary item (12,140) (0.94)% 596 0.05% Extraordinary item 1,117 0.09% -- -- ----------- ------ ----------- ------ Net (loss) income $ (11,023) (0.85)% $ 596 0.05% =========== ====== =========== ======
Fiscal Year 2000 sales increased $85,551 or 7.1% over Fiscal Year 1999. The increase in Fiscal Year 2000 sales was primarily due to a full year of Pharmhouse sales in Fiscal Year 2000 compared to three and a half months of Pharmhouse sales in Fiscal Year 1999, partially offset by one less week in Fiscal Year 2000, and a comparable store sales decrease of .4%. The comparable store sales decrease was primarily due to a 3.3% comparable store front end sales decrease partially offset by a 7.3% comparable store pharmacy sales increase. Gross profit for Fiscal Year 2000 was 0.23% of sales lower than for Fiscal Year 1999. A 0.44% of sales increase in product gross margins was more than offset by lower cash discounts, higher third party receivable write offs and higher occupancy costs. Cash discounts declined as a percentage of sales primarily due to an increase in pharmacy sales as a percentage of total sales from 28.0% of sales in Fiscal Year 1999 to 30.9% of sales in Fiscal Year 2000. Occupancy costs increased as a percentage of sales primarily due to the inclusion of the lower volume Pharmhouse stores for a full year in Fiscal Year 2000 versus three and a half months in Fiscal Year 1999. 11 Selling, general and administrative expenses increased 0.79% of sales in Fiscal Year 2000 over Fiscal Year 1999. The increase in selling, general and administrative expenses was primarily due to higher wage costs, higher advertising expenditures and higher store expenses. The increase in wage costs as a percentage of sales was primarily due to the full year effect of the addition of the Pharmhouse stores which have a higher store wage as a percentage of sales due to lower per store sales volume and an increase in the average hourly wage paid to store employees. The increase in advertising expenditures and store expenses as a percentage of sales was primarily due to the full year effect of the addition of the Pharmhouse stores which have higher costs as a percentage of sales due to lower per store sales volume. Interest and investment income decreased $5,964 in fiscal year 2000 from fiscal year 1999. The decrease was primarily the result of a decline in interest income of $1,461 due to lower cash balances and a $5,500 investment loss resulting from an other than temporary impairment of one of the Company's investments. The Company had an increase in equity in income of affiliates of $5,206 in fiscal year 2000 from fiscal year 1999, primarily due to investment gains by one of the affiliates. The Company repurchased $10,149 of its 11.72% senior notes during Fiscal Year 2000 at a discount resulting in a extraordinary gain of $1,117. Financial Condition and Liquidity (all dollar amounts in thousands) The Company's cash position as of June 30, 2001 was $14,393. The Company entered into an Amended and Restated Revolving Credit Facility (the "Amended Facility") effective September 10, 1998 with BankAmerica Business Credit, as agent, and other financial institutions that established a credit facility in the maximum amount of $100,000. Credit availability under the Amended Facility at any time was the lesser of the aggregate availability (as defined in the Amended Facility) or $100,000. The Amended Facility established a first priority lien and security interest in the current assets of the Company, including, among other items, cash, accounts receivable and inventory. Advances made under the Amended Facility bore interest at the BankAmerica reference rate plus 1/2% or LIBOR plus 2.00% from January 1 to June 30 each year and the BankAmerica reference rate plus 3/4% or LIBOR plus 2.25% from July 1 to December 31 each year. Under the terms of the Amended Facility, the Company was required to pay a commitment fee of between 0.25% and 0.35% per annum on the unused portion of the facility, letter of credit fees and certain other fees. The Amended Facility was terminated on November 16, 2000. The Company entered into a Loan and Security Agreement (the "Credit Facility") effective November 16, 2000 with Fleet Retail Finance Inc., as agent, and other financial institutions that established a credit facility in the maximum amount of $150,000. Borrowings under the Credit Facility could be used for working capital needs and general corporate purposes. Up to $20,000 of the Credit Facility at any time could be used for standby and documentary letters of credit. The Credit Facility included restrictions on, among other things, additional debt, investments, dividends and other distributions, mergers and acquisitions and contains no financial covenants as long as unused credit availability is at least $20,000. Credit availability under the Credit Facility at any time was the lesser of the aggregate availability (as defined in the Credit Facility) or $150,000. The Credit Facility established a first priority lien and security interest in all the assets of the Company excluding real property and equipment. 12 Advances made under the Credit Facility bore interest at the Fleet National Bank prime rate or LIBOR plus 2.00% to LIBOR plus 2.50% depending on the average unused credit availability in the preceding quarter. Under the terms of the Credit Facility, the Company was required to pay a commitment fee of 0.25% per annum on the unused portion of the facility, letter of credit fees and certain other fees. As of June 30, 2001, there were $100,305 in outstanding advances and letters of credit in the amount of $2,971 were outstanding under the Credit Facility. Unused availability under the Credit Facility was $36,968 at June 30, 2001. The Credit Facility was terminated on September 24, 2001. The Company filed voluntary petitions under Chapter 11 of the United States Bankruptcy Code on September 24, 2001. On September 24, 2001, the Company entered into a Debtor-in-Possession Revolving Credit Facility (the "DIP" Credit Facility") with Fleet Retail Finance, Inc., as agent, and other financial institutions that established a credit facility in the maximum amount of $135,000 with $97,022 used to repay amounts outstanding under the Credit Facility. Borrowings under the DIP Credit Facility may be used for working capital needs and general corporate purposes. Up to $20,000 of the facility at any time may be used for standby and documentary letters of credit. The facility includes restrictions on, among other things, additional debt, investments, dividends and other distributions, mergers and acquisitions. The facility contains a financial covenant that requires the Company to maintain a minimum excess availability of the greater of $8,000 or 7% of total availability. Credit availability under the DIP Credit Facility at any time is the lesser of the Availability (as defined in the Facility) or $135,000. Maximum credit availability under the DIP Credit Facility declines to $100,000 on the earlier of the Company's election or December 23, 2001. The DIP Credit Facility establishes a first priority lien and security interest in all of the assets of the Company. Advances made under the DIP Credit Facility bear interest at the Fleet National Bank prime rate plus 0% to .5% or LIBOR plus 2% to 2.5% depending on the average unused credit availability during the preceding quarter. Under the terms of the DIP Credit Facility, the Company is required to pay a commitment fee of 0.375% per annum on the unused portion of the facility, letter of credit fees and certain other fees. The DIP Credit Facility expires on the earlier of the Company's emergence from bankruptcy as a reorganized entity or September 24, 2003. The Company expects to close 65 stores with liquidation sales starting in October 2001 and ending in December 2001. It is anticipated that the proceeds from the liquidation of the inventory and pharmacy prescription lists from the closing stores will more than offset the associated decline in borrowing availability under the Company's DIP Credit Facility. The Company's cash position decreased $2,359 during Fiscal Year 2001 as cash used by operating activities of $16,734 and was partially offset by cash provided by financing activities of $10,978 and cash provided by investing activities of $3,397. Merchandise inventories decreased by $20,534 due to the success of the new automatic replenishment system and accounts payable decreased $16,437 from the high levels at the end of Fiscal Year 2000. The Company received $9,298 through the sale of equity securities that it had held as an investment during fiscal year 2001. The Company repurchased $40,001 of its Senior Notes at a discount from face value and recognized an extraordinary gain of $19,731 in Fiscal Year 2001. This was funded by borrowings of $20,270 under the Company's Credit Facility. These notes were purchased to reduce future interest costs and retire a portion of the Senior Notes which are due in September 2002. 13 As of July 1, 2000, there were $60,283 in outstanding advances and letters of credit in the amount of $5,084 were outstanding under the Amended Credit Facility. The Company's cash position decreased $594 during Fiscal Year 2000 as cash provided by operating activities of $9,641 and cash provided by financing activities of $19,786 was offset by $30,021 in cash used for investing activities. Merchandise inventories decreased by $8,506 and accounts payable decreased $18,638 from the high levels at the end of Fiscal Year 1999. The high levels at the end of Fiscal Year 1999 resulted from large inventory purchases made in order to supply the Pharmhouse stores with products normally carried in the Company's stores. The Company invested $5,724 during Fiscal Year 2000 in the common stock of Avatex Corporation, the Company's largest shareholder. The Company also invested $11,761 in equity securities of other privately held companies. The Company then sold $6,000 of those equity securities. The Company's cash position decreased $27,309 during Fiscal Year 1999 as cash provided by operating activities of $7,294 and cash provided by financing activities of $4,940 was offset by $39,543 in cash used for investing activities. Accounts receivable increased $5,750 and merchandise inventories increased $8,539 during Fiscal Year 1999 primarily due to the acquisition of the 32 Pharmhouse stores and the opening of two new stores. The Company invested $1,001 during Fiscal Year 1999 in the common stock of Avatex Corporation, the Company's largest shareholder. The Company also invested $2,291 in equity securities of other privately held companies. Trends, Demands, Commitments, Events or Uncertainties (all dollar amounts in thousands) Management believes the availability of the DIP Credit Facility, proceeds from the liquidation of stores expected to close, the expected extension of post-petition trade credit by the Company's vendors, together with the Company's current cash position and expected cash flows from operations for Fiscal Year 2002 will enable the Company to fund its working capital needs and capital expenditures. Achievement of expected cash flows from operations is dependent upon, among other things, the Company's attainment of sales, gross profit and expense levels that are consistent with its financial projections, and there can be no assurance that the Company will achieve its expected cash flows. Investment activities for Fiscal Year 2002 are expected to total $5,096. The major expenditures are expected to be the remodeling of existing stores $1,250. The Company expects to finance and meet its obligations for these capital expenditures through internally generated funds and the use of the Company's DIP Credit Facility. The Company is exposed to certain market risks from transactions that are entered into during the normal course of business. The Company's policies do not permit active trading of, or speculation in, derivative financial instruments. The Company's primary market risk exposure relates to interest rate risk. The Company manages its interest rate risk in order to balance its exposure between fixed and variable rates while attempting to minimize its interest costs. The Company's consolidated financial statements have been prepared on a going concern basis, which contemplates continuity of operations, realization of assets and the liquidation of liabilities and commitments in the normal course of business. The Company's recurring losses and bankruptcy filing raises substantial doubt about the Company's ability to continue as a going concern. The ultimate continuation of the Company as a going concern is dependent upon, among other things, the ability of the Company to generate sufficient cash flows from operations and achieve confirmation of a plan of reorganization by the Bankruptcy Court. 14 Management determined that the reorganization was necessary to rectify operational and liquidity difficulties resulting from the slowing economy, changes in consumer buying habits, increased competition from larger retail chains, the geographic diversity of some Phar-Mor locations, the reduction of credit terms by vendors and the service of high-cost debt. As part of the restructuring, Phar-Mor plans to close approximately 65 of its 139 stores. These stores have been identified as either under-performing or outside the Company's core markets. The Company will focus continuing operations on the approximately 74 remaining stores, while reducing corporate overhead and solidifying its position in the market it serves. This plan of reorganization could materially change the amounts reported in the accompanying consolidated financial statements. The accompanying consolidated financial statements do not include any adjustments that might be necessary as a result of the plan of reorganization. Item 8. Financial Statements and Supplementary Data. See Index to Consolidated Financial Statements. Item 9. Changes in and Disagreements with Accountants on Accounting and Financial Disclosure. None. 15 PART III Item 10. Directors and Executive Officers of the Registrant. The executive officers and directors of the Company as of the date hereof are listed below: Name Age Position(s) ---- --- ----------- Abbey J. Butler 64 Co-Chairman and Co-Chief Executive Officer Melvyn J. Estrin 59 Co-Chairman and Co-Chief Executive Officer M. David Schwartz 56 President and Chief Operating Officer John R. Ficarro 49 Senior Vice President, Chief Administrative Officer, General Counsel and Secretary Martin S. Seekely 44 Vice President and Chief Financial Officer Monroe Osterman 74 Director Arthur G. Rosenberg 63 Director John D. Shulman 38 Director Abbey J. Butler has been a director of the Company since September 1995 and Co-Chairman of the Board and Co-Chief Executive Officer of the Company since October 1, 1997. Mr. Butler is Co-Chairman of the Board and Co-Chief Executive Officer of Avatex Corporation ("Avatex"), formerly known as FoxMeyer Health Corporation. He also serves as President and a director of C.B. Equities Corp., a private investment company. Mr. Butler presently serves as a director of Century Bancshares, Inc., and, in connection with the Company's investments, as a director of RAS Holding Corp. ("RAS") and its subsidiary, Presby Corp., and iLife Systems, Inc. ("iLife") and as a member of the Board of Managers of Chemlink. Mr. Butler is a trustee of the Board of Trustees of The American University, and a director of the Starlight Foundation, a charitable organization. He was appointed by President George H.W. Bush to serve on the President's Advisory Committee on the Arts, and he now serves as President of the National Committee for the Performing Arts, John F. Kennedy Center, Washington, D.C. Mr. Butler also served as Co-Chairman of the Board of FoxMeyer Corporation since March 1991 and was its Co-Chief Executive Officer from May 1993 to November 1996, and also served as Co-Chairman of the Board of Ben Franklin from November 1991 until March 1997. FoxMeyer Corporation and Ben Franklin each filed for relief under the Bankruptcy Code in 1996. Melvyn J. Estrin has been a director of the Company since September 1995 and Co-Chairman of the Board and Co-Chief Executive Officer of the Company since October 1, 1997. Melvyn J. Estrin is Co-Chairman of the Board and Co-Chief Executive Officer of Avatex. He also has served as Chairman of the Board and Chief Executive Officer of Human Service Group, Inc., a private management and investment firm, since 1983 and is also Chairman and CEO of University Research Co., LLC. Mr. Estrin presently serves as director and a member of the loan committee for Century Bancshares, Inc., a director of Washington Gas Light Company, RAS Holding Corp., iLife System, Inc. and as a member of the board of managers of Chemlink. Mr. Estrin also served as a Trustee of the University of Pennsylvania and was appointed by President George H.W. Bush to serve as Commissioner of the National Capital Planning Commission. Mr. Estrin also served as Co-Chairman of the Board of FoxMeyer Corporation since March 1991 and was its Co-Chief Executive Officer from May 1993 to November 1996, and also served as Co-Chairman of the Board of Ben Franklin from November 1991 until March 1997. FoxMeyer Corporation and Ben Franklin each filed for relief under the Bankruptcy Code in 1996. 16 M. David Schwartz has served as President and Chief Operating Officer of the Company since February 1993. From 1991 to 1993, he was a Director and the President and Chief Executive Officer of Smitty's Super Valu, Inc., a food and general merchandising retailer, and between 1987 and 1991 Mr. Schwartz served as a Director and the President and Chief Operating Officer of Perry Drug Stores Inc., a regional chain of 200 drug stores. Mr. Schwartz was Vice President of Drug/General Manager for the Kroger Company between 1985 and 1987 and, between 1971 and 1985, held positions with Albertson's Inc. including Senior Vice President of Marketing, Senior Vice President of Non-Foods Merchandising, Distribution and Procurement, Vice President of Merchandising, and Non-Foods Merchandise Manager. Mr. Schwartz attended Arizona State University. John R. Ficarro has served as Senior Vice President and Chief Administrative Officer (in addition to his existing duties as General Counsel and Secretary of the Company) since June 1997. Prior to that, Mr. Ficarro served as Vice President, General Counsel and Secretary of the Company beginning in February 1995. From 1981 to 1995, Mr. Ficarro was employed by General Host Corporation where he served as Vice President, General Counsel and Secretary since 1989 and prior to that served as counsel to several of its retail businesses. Prior to 1981, Mr. Ficarro was engaged in private practice in Florida. Mr. Ficarro received a B.A. from the Maxwell School at Syracuse University and a J.D. from its College of Law. Martin S. Seekely has served as Vice President and Chief Financial Officer since October 2000. Prior to that, Mr. Seekely served as Vice President and Controller from June 1997 to October 2000 and Assistant Controller from April 1993. From 1990 to 1993, he served as Controller for Boston Distributors, Inc. Mr. Seekely was employed by Riser Foods, Inc. from 1988 to 1989 as Controller. From 1979 to 1988, Mr. Seekely was employed by Fisher Foods, Inc., in a variety of positions, including, Assistant Controller. Mr. Seekely received a B. S. degree in Business Administration from John Carroll University and he is a Certified Public Accountant. Monroe Osterman has been a director of the Company since September 25, 1997. Mr. Osterman has served as President of Gala Trading Corporation, an investment company specializing in large purchases of diamonds from Europe, since 1982. Prior to serving as President of Gala Trading Corporation, Mr. Osterman served as President of Paras USA and Bermont Corporation and was also a partner at J. Winston & Company, an importing and merchandising company. Arthur G. Rosenberg has been a director of the Company since November 23, 1997. Mr. Rosenberg was a principal of The Associated Companies, a real estate development firm, from 1987 to 1998 and in 1999 became a principal of Millennium Development Group LLC. Prior thereto, Mr. Rosenberg was a practicing lawyer in Huntington, New York and served as General Counsel of ITT Levitt & Sons, Inc., an international builder. John D. Shulman has been a director of the Company since November 23, 1997. Mr. Shulman is a principal with Allied Capital Corporation (NYSE: ALD), a private finance company. Prior to that he served as President and Chief Executive Officer of ONYX International, L.L.C., a merchant banking and venture firm focusing primarily on private equity placements in high growth companies, since 1994. Prior to serving as President and Chief Executive Officer of ONYX International, L.L.C., Mr. Shulman served as the Director of Development for Tower Companies, a diversified group of companies including real estate development, banking and related activities since 1986. Mr. Shulman currently serves on the Board of Directors of Taiwan Mezzanine Fund I, L.P.; the Board of Managers of ChemLink Laboratories, LLC, and the Board of Directors of Physician Specialty Corp. Mr. Shulman is the husband of Mr. Estrin's niece. 17 Item 11. Executive Compensation. Phar-Mor, Inc. 1995 Amended and Restated Stock Incentive Plan. The Phar-Mor Stock Incentive Plan was adopted in order to attract, reward and retain key personnel (including officers, whether or not directors) of the Company and its subsidiaries and certain other closely related eligible persons who provide substantial services to such entities ("Eligible Persons") and to provide them with long-term incentives that are linked to the Company's stock performance. Approximately nine officers and approximately 450 other employees of the Company and its subsidiaries are currently eligible to participate under the Phar-Mor Stock Incentive Plan. The Phar-Mor Stock Incentive Plan is administered by the Compensation Committee of the Board (the "Administrator"). Currently, a maximum of 5.0 million shares of the Company's Common Stock (subject to adjustment) may be issued upon the exercise of awards granted under the Phar-Mor Stock Incentive Plan. As of July 1, 2001, a total of 4,211,900 shares of the Company's Common Stock were subject to options granted under the Phar-Mor Stock Incentive Plan. The Phar-Mor Stock Incentive Plan authorizes the issuance of options and (subject to plan limitations) certain stock appreciation rights ("SARs"). As is customary in incentive plans of this nature, the number and kind of shares available under the Phar-Mor Stock Incentive Plan, share limits, and shares subject to outstanding awards are subject to adjustment in the event of certain reorganizations, recapitalizations, stock splits, stock dividends, spin-offs, property distributions or other similar extraordinary transactions or events in respect of the Company or the shares of the Company. Shares relating to options or SARs that are not exercised or that expire or are canceled will again become available for grant purposes under the Phar-Mor Stock Incentive Plan to the extent permitted by law and the plan. Awards may be repriced or otherwise amended after grant, provided that the amendment does not adversely affect the holder's rights without his or her consent. A maximum of 277,778 shares of the Company's Common Stock may be subject to options that during any calendar year are granted to any Eligible Person under the Phar-Mor Stock Incentive Plan. The exercise price of the options granted under the Phar-Mor Stock Incentive Plan generally may not be less than the fair market value of the Company's Common Stock on the date of grant or such greater amount as may be determined by the Administrator. An option may either be an incentive stock option, as defined in the Code, or a non-qualified stock option. All options granted pursuant to the Phar-Mor Stock Incentive Plan as of July 1, 2000 are non-qualified stock options, except the options granted to Messrs. Butler and Estrin which are incentive stock options. The aggregate fair market value of the Common Stock (determined at the time the option is granted) for which incentive stock options may be first exercisable by an option holder during any calendar year under the Phar-Mor Stock Incentive Plan or any other plan of the Company or its subsidiaries may not exceed $100,000. A non-qualified stock option is not subject to any of these limitations. Subject to early termination or acceleration provisions (which are summarized below), an option generally will be exercisable, in whole or in part, from the date specified in the related award agreement until the expiration date, all as determined by the Administrator. Earlier expiration may occur following a termination of service. In no event, however, is an option under the Phar-Mor Stock Incentive Plan exercisable more than seven years after its date of grant. Upon the occurrence of either (A) a Change in Control Event (as defined in the Phar-Mor Stock Incentive Plan to include, but not be limited to, (i) the approval by the shareholders of the Company of a dissolution or liquidation, (ii) certain agreements of merger or consolidation resulting in the Company's shareholders, or entities associated or affiliated with them, holding less than 50% of the voting stock of the surviving entity, (iii) the sale of substantially all the assets of the Company as an entirety to a person that is not an affiliated person of the Company, (iv) a person or group (other than Robert M. Haft, Hamilton Morgan, LLC ("Hamilton Morgan") or other 25% owners as of September 11, 1995 and certain related entities) acquiring beneficial ownership of over 50% of the voting power, or (v) certain changes in the composition of the Board, or (B) under other circumstances (such as a termination of service), the Administrator, in its discretion, may provide for acceleration or extension of the exercisability of awards, or provide for certain other limited benefits, which may include SARs, under some or all awards and may determine the extent, duration and other conditions of such additional rights by amendment to outstanding awards or otherwise. The Board may terminate or amend the Phar-Mor Stock Incentive Plan, subject to the rights of holders of outstanding options. If an amendment would (i) materially increase the benefits accruing to Eligible Persons under the Phar-Mor Stock Incentive Plan, (ii) materially increase the aggregate number of shares that may be issued under the 18 Phar-Mor Stock Incentive Plan, or (iii) materially modify the eligibility requirements for participation under the Phar-Mor Stock Incentive Plan, the amendment, to the extent deemed necessary by the Board or the Administrator or then required by applicable law, must be approved by the shareholders. Corporate Executive Bonus Plan. Under the Company's Corporate Executive Bonus Plan for Fiscal Year 2001 (the "2001 Bonus Plan"), certain executive officers were eligible to receive a cash bonus if the Company achieved a pre-established level of performance for the fiscal year. The participating executive would receive at least 60% of his or her individual targeted percentage bonus ("target bonus") if this performance were at target, and 35% of the target bonus (e.g., if the target bonus is 50%, 35% of 50%) if the Company's performance were at entry level; the remaining amount (up to 40%) was subject to the discretion of the Board. If the Company did not achieve the targeted level of performance, but achieved an "entry level" or minimum performance threshold for payment of bonuses established by the Board, the specific bonus amount between minimum and target bonus levels would be extrapolated, pro rata, based on the relationship of actual performance to the entry and target levels of performance; 60% of such amount would be mandatory and up to 40% discretionary. No bonuses were paid in Fiscal Year 2001 under the 2001 Bonus Plan. The employment agreements between the Company and each of Messrs. Butler and Estrin provide for an annual incentive bonus under a Company-sponsored bonus plan (if a bonus plan is approved, or otherwise as provided under a separate agreement between the Company and each of Messrs. Butler and Estrin), if reasonable performance objectives approved by the Board are achieved, with a maximum bonus of 60% and a minimum bonus of 21% of annual base salary, commencing in Fiscal Year 1998; provided, however, that if the performance objectives are exceeded, then such bonus will be increased to a level commensurate with the amount of bonuses payable to senior officers of the Company who are situated similarly to Messrs. Butler and Estrin. See "Employment Contracts and Termination of Employment and Change-In-Control Arrangements--Messrs. Butler and Estrin." 401(k) Employee Savings Plan. Employees of the Company are eligible to participate in the 401(k) Employee Savings Plan (the "401(k) Plan"). The 401(k) Plan is a tax-qualified profit sharing plan that provides for pre-tax deferrals by employees and employer matching and profit-sharing contributions. In addition, warehouse employees and drivers are eligible to participate in a separate 401(k) savings plan. Retirement and Pension Plans. The Company provided pension benefits under noncontributory defined benefit pension plans to its non-union employees who have met the applicable age and service requirements specified in the plans. During fiscal 1996 the Company's Board of Directors voted to freeze the benefits accruing under its defined benefit plan that covers nonunion personnel effective June 29, 1996 and to increase the Company's matching contribution to the defined contribution plan for those employees. The Company terminated its defined benefit plan that covers non-union personnel on April 30, 1998. Lump sum cash payments were made to the majority of the plan participants by June 27, 1998. Annuities were purchased for the remaining participants during Fiscal Year 1999. In addition, the Company maintains two pension plans for various groups of employees: (i) the Phar-Mor, Inc. Retirement Plan for Hourly Employees at Niles, Ohio Store and (ii) the Tamco Distributors Company Warehouse and Drivers Pension Plan (collectively, the "Pension Plans"). The Pension Plans are defined benefit plans subject to the Employee Retirement Income Security Act of 1974, as amended ("ERISA"). To the extent permitted by law, the minimum eligibility and vesting provisions under these and other retirement, health and welfare benefit plans were waived for Messrs. Estrin and Butler under the terms of their respective employment agreements. Employee Stock Purchase Plan. The Company sponsors an Employee Stock Purchase Plan ("ESPP") under which it is authorized to grant up to 500,000 shares, in the aggregate, of Common Stock obtained by open market purchases. Employees, including executive officers, with a minimum of three months of service are eligible to participate in the ESPP. The ESPP allows eligible employees to contribute, through payroll deductions, up to 10% (not to exceed $25,000) of their annual salary toward stock purchases. Stock purchases are made quarterly and purchased by participants at 90% of the closing price on the last day of the calendar quarter. 19 Employment Contracts and Termination of Employment and Change-In-Control Arrangements The Company has entered into employment agreements with Messrs. Butler, Estrin, Schwartz, Ficarro and Seekely, each of which is described below. Messrs. Abbey J. Butler and Melvyn J. Estrin. The employment agreements with Messrs. Butler and Estrin have a rolling three-year term commencing on October 1, 1997 that provide for Messrs. Butler and Estrin to serve as Co-Chief Executive Officers and Co-Chairmen of the Board. The initial annual base salary of each of Messrs. Butler and Estrin is $425,000 subject to annual increases of 8%. For the contract year ending September 30, 2001, the annual base salary of each of Messrs. Butler and Estrin is $535,378. The agreements provide for an annual incentive bonus under a Company-sponsored bonus plan (if a bonus plan is approved, or otherwise as provided under a separate agreement between the Company and each of Messrs. Butler and Estrin), if reasonable performance objectives approved by the Board are achieved, with a maximum bonus of 60% and a minimum bonus of 21% of annual base salary; provided, however, that if the performance objectives are exceeded, then such bonus will be increased to a level commensurate with the amount of bonuses payable to senior officers of the Company who are situated similarly to Messrs. Butler and Estrin. Each of Messrs. Butler and Estrin was also granted options to purchase 200,000 shares of Common Stock at an exercise price of $6.84375 per share under the Phar-Mor Stock Incentive Plan, which options vested with respect to 33.34% of the underlying shares on the date of grant (October 1, 1997), and with respect to an additional 33.33% on each of the first and second anniversaries of the date of grant. The term of the options is seven years and unless Messrs. Butler and Estrin elect otherwise, to the fullest extent permitted by law and under the plan, such options shall be treated and reported as incentive stock options. Messrs. Butler and Estrin were also each granted incentive stock options to purchase 200,000 shares of Common Stock at an exercise price of $9.625 per share on June 23, 1998, 200,000 shares of Common Stock at an exercise price of $4.28125 per share on June 29, 1999; 180,000 shares of Common Stock at an exercise price of $2.51625 per share on April 14, 2000; and 275,000 shares of Common Stock at an exercise price of $0.825 on March 16, 2001 on terms similar to the earlier grants. Pursuant to their respective employment agreements, Messrs. Butler and Estrin are permitted to engage in activities (except certain activities that are competitive with the Company's business), in addition to serving as Co-Chief Executive Officers and Co-Chairmen of the Board, and pursue other investments (except ownership of more than a 10% interest in an entity that derives more than 50% of its gross revenues from the retail sale, at a discount, of pharmaceuticals, unless Messrs. Butler and Estrin or their respective immediate families owned or controlled, directly or indirectly, an ownership interest of at least 1% in the entity as of October 1, 1997). The agreements do not require Messrs. Butler and Estrin to provide services at the Company's principal locations. The employment agreements with Messrs. Butler and Estrin also provide for long-term performance payouts to each of them, commencing with the three-year period ending September 30, 2000 and each third year thereafter during the term of the employment agreement, in an amount (subject to the offset referred to in the last sentence of this paragraph) equal to 1.5% of any excess of (i) the aggregate market value of the publicly traded shares of Common Stock based on the average closing price for the thirty (30)-day period ending on the last day of the subject period (less the sum of (a) the proceeds from the exercise during such period of any options or warrants plus (b) any cash or property consideration actually received by the Company during such period from the issuance of any shares of its Common Stock) over (ii) the aggregate market value of the publicly traded shares of Common Stock based on the average closing price for the thirty (30)-day period ending on the last day of the immediately prior subject period (provided that for the first day of the period ending on September 30, 2000, such average closing price shall be deemed to be $6.84375 per share). One-half of the aggregate annual bonuses paid or payable in respect of the applicable three-year period will be offset against the long-term payout amount. The employment agreements with Messrs. Butler and Estrin further provide for various employee benefits and perquisites, including but not limited to payment, on a tax reimbursed, "grossed up" basis, for a $1,500,000 whole life insurance policy on Messrs. Butler and Estrin's lives or, at the election of either of them, a term policy requiring an equivalent premium; disability insurance adequate to pay Messrs. Butler and Estrin 60% of their respective base salaries until age 75; reimbursement of all medical, hospitalization and dental costs for Messrs. Butler and Estrin and their families; the use of a car owned or leased by the Company and the provision of other transportation for Messrs. Butler and Estrin's travel requirements; and business expenses at locations other than the Company's headquarters. 20 Each of the agreements with Messrs. Butler and Estrin provides that, if it is terminated without cause (as defined), such officer will be entitled to the present value of his base salary, discounted at 5%, for the remaining contract term, annual and long-term incentive payments payable for the remainder of the term, all compensation, benefits, stock options, health and disability benefits accruing under the agreement for the remainder of the term (or at their option, the value of such stock options determined in accordance with the "Black-Scholes' Formula"), tax reimbursement in respect of any termination payments that constitute excess parachute payments under Federal income tax laws, and pursuant to an Amendment to the agreements dated as of June 1, 2001, the accelerated vesting (and extended post-termination exercise periods) of all stock options. Under each agreement, termination with cause by the Company is limited to the entry of a felony conviction, voluntary resignation, death, or permanent disability (as defined). Mr. M. David Schwartz. The employment agreement with Mr. Schwartz, as amended, has a rolling term of two years commencing on February 10, 1999 and provides for Mr. Schwartz to serve as the Company's President and Chief Operating Officer. Mr. Schwartz's annual base salary was increased to $795,000 on June 1, 2001. On September 11, 1995, Mr. Schwartz received a confirmation bonus of $450,000 and 6,250 shares of Common Stock, and was granted options under the Phar-Mor Stock Incentive Plan to purchase 175,000 shares of Common Stock at an exercise price of $8.00 per share. Pursuant to the Phar-Mor Stock Incentive Plan, Mr. Schwartz was granted additional options on June 5, 1997, to purchase 100,000 shares of Common Stock at an exercise price of $5.4375 per share; on June 23, 1998, to purchase 100,000 shares of Common Stock at an exercise price of $9.625 per share; on June 29, 1999, to purchase 150,000 shares of Common Stock at an exercise price of $4.28125 per share; and on April 14, 2000, 135,000 shares at an exercise price of $2.51625 per share; and on March 16, 2001, 175,000 shares at an exercise price of $0.825 per share. Mr. John R. Ficarro. The employment agreement with Mr. Ficarro, as amended, has a rolling term of two years commencing on February 10, 1999, and provides for Mr. Ficarro to serve as the Company's Senior Vice President/Chief Administrative Officer and General Counsel. Mr. Ficarro's annual base salary was increased to $270,000 on June 1, 2001. On September 11, 1995, Mr. Ficarro was granted options under the Phar-Mor Stock Incentive Plan to purchase 15,000 shares of Common Stock at an exercise price of $8.00 per share. Pursuant to the Phar-Mor Stock Incentive Plan, Mr. Ficarro was granted additional options on June 5, 1997, to purchase 75,000 shares of Common Stock at an exercise price of $5.4375 per share; on June 23, 1998, to purchase 75,000 shares of Common Stock at an exercise price of $9.625 per share; on June 29, 1999, to purchase 100,000 shares of Common Stock at an exercise price of $4.28125 per share; on April 14, 2000, to purchase 90,000 of Common Stock shares at an exercise price of $4.28125 per share; and on March 16, 2001, 150,000 shares at an exercise price of $0.825 per share. The employment agreement with Mr. Schwartz provides for an annual incentive bonus if the Company achieves certain performance objectives approved by the Board, with a target bonus of not less than 60% of annual base salary and a maximum of 100% of annual base salary. The employment agreement with Mr. Ficarro provides for an annual incentive bonus if the Company achieves certain performance objectives approved by the Board, with a target bonus of not less than 50% of annual base salary and a maximum of 100% of annual base salary. The options granted to Messrs. Schwartz and Ficarro on September 11, 1995, have a term of seven years from the date of grant and vest with respect to 20% of the underlying shares on the date of grant and 20% on each of the first through the fourth anniversaries of the date of grant. The options granted to Messrs. Schwartz and Ficarro on June 5, 1997, June 23, 1998 and June 29, 1999, April 14, 2000 and March 16, 2001 have a term of seven years from the date of grant and vest with respect to one-third of the underlying shares on the date of grant and one-third on each of the first and second anniversaries of the date of grant. The options granted to Messrs. Butler and Estrin in October 1997 and to Messrs. Schwartz and Ficarro in June 1997 were subject to shareholder approval, which approval was obtained in February 1998. Pursuant to amendment dated as of June 1, 2001, each of the employment agreements provides for accelerated vesting and exercisability of all options if the employee is terminated without cause or if he terminates for "good reason" because of certain unilateral material changes to certain terms of service or other events (as more fully defined in the agreements). Mr. Martin S. Seekely. Mr. Seekely was promoted to the position of Vice President and Chief Financial Officer effective October 18, 2000. He was previously the Company's Vice President and controller. On October 23, 2000, the Company entered into an agreement with Mr. Seekely relative to his employment. The agreement does not provide for a specific term, however, it contains similar 21 benefits and perquisites to those contained in the employment agreements between the Company and Messrs. Schwartz and Ficarro. Mr. Seekely's current annual salary is $175,000. During his employment with the Company, pursuant to the Phar-Mor Stock Incentive Plan, Mr. Seekely has been granted options on May 14, 1996, to purchase 700 shares of Common Stock at an exercise price of $7.5625 per share; on June 5, 1997, to purchase 10,000 shares of Common Stock at an exercise price of $5.4375 per share; on June 23, 1998, to purchase 5,000 shares of Common Stock at an exercise price of $2.51625 per share; on June 29, 1999, to purchase 20,000 shares of Common Stock at an exercise price of $4.28125 per share; on April 14, 2000, to purchase 5,000 shares of Common Stock at an exercise price of $2.51625 per share; on October 19, 2000, to purchase 100,000 shares of Common Stock at an exercise price of $1.190 per share; and on March 16, 2001, to purchase 30,000 shares of Common Stock at an exercise price of $0.825 per share. All options (except the 1995 option which provided for vesting at 20% per year) vest one-third immediately and one third on each of the first and second anniversary of the grant date. Loans. The Phar-Mor Stock Incentive Plan authorizes the Administrator to make loans to optionees to pay the exercise price of options, subject to specified conditions. Under the terms of the employment agreements with Messrs. Butler and Estrin, the Company has agreed to loan Messrs. Butler and Estrin an amount equal to the exercise price of their options (upon exercise). Such loan or loans will become due on the first to occur of (i) the fifth anniversary of the date that the loan was made, (ii) to the extent of net proceeds of sale, after payment of related taxes, five business days after the sale of the shares so acquired, (iii) 30 days after a termination of their employment by the Company with cause (other than by death or permanent disability) or his voluntary resignation (except if his resignation is a result of certain delineated reasons), or (iv) by way of offset, upon the payment of settlement amounts to him upon a termination without cause by the Company. The loans will bear interest, payable semi-annually, on the outstanding principal balance at the mid-term applicable federal rate in effect on the date such loans were made and shall be subject to compliance with applicable laws. No loans have been made to Mr. Estrin or Mr. Butler under these provisions. Severance Plan. The Company's existing severance plan as of June 30, 2001, as it applies to officers generally, provides for payment of severance pay equal to salary at the time of termination for a period of 26 weeks, plus one additional week for each year of service, up to ten years. On March 27, 1997, the Company approved an amendment to its existing severance plan, enhancing benefits to all employees, including executive officers, whereby all such employees would receive additional severance payments upon loss of employment due only to certain "change of control" events. Generally, executive officers who are not party to an employment agreement would receive a minimum of 18 months of pay in such event. The employment agreements for Messrs. Schwartz, Ficarro and Seekely provide, in the case of a termination by the Company for each individual, without cause or by them "for good reason," for a severance payment equal to two years' total compensation plus benefits (which includes but is not limited to salary plus bonus). Change in Control Consequences for Messrs. Butler, Estrin, Schwartz, Ficarro and Seekely. The employment agreements with Messrs. Butler and Estrin provide that upon a change in control (as defined) Messrs. Butler and Estrin have the right for 90 days to terminate their agreements without cause and realize the present value of the full (and certain accelerated) benefits under the agreements for what would otherwise be the remaining term, as in the case of a termination by the Company without cause. A change in control under the agreements includes (among other events) the acquisition by any person or group (other than persons affiliated with Messrs. Butler or Estrin) of 40% or more of the voting capital stock of the Company, the approval by the shareholders of certain transactions resulting in a change in ownership of 40% or more control of the voting capital stock of the Company, including a merger, consolidation, or sale or disposal of all or substantially all of the Company's assets (including a plan of liquidation or dissolution), or a fundamental alteration in the nature of its business. Such a termination by Messrs. Butler or Estrin is deemed a termination without cause by the Company and entitles them to the rights attendant thereto. The employment agreements with Messrs. Schwartz and Ficarro provide that upon a change in control (as defined), subject to certain exceptions more fully described in the employment agreements or amendments thereto, each named executive will have the right to terminate the agreement for "good reason" and receive the full benefits thereunder as in the case of a termination by the Company without cause. The agreement with Mr. Seekely provides for similar benefits upon his loss of employment. A change in control under each agreement 22 may include (among other events) (a) the acquisition by any individual, entity or group of beneficial ownership of 20% or more of either (i) the then outstanding shares of Common Stock of the Company or (ii) the combined voting power of the then outstanding voting securities of the Company entitled to vote generally in the election of directors of the Company; (b) any event that results in the replacement of a majority of the members of the Board as composed on the date of the employment agreement; (c) approval by the shareholders of the Company of a reorganization, merger or consolidation (i) which results in a change of ownership and/or voting rights of 30% or more of the then outstanding shares of Common Stock of the Company or (ii) in which the members of the Board do not become members of the Board of the entity resulting from such reorganization, merger or consolidation; or (d) approval by the shareholders of the Company of a liquidation or a dissolution of the Company, or the sale or other disposition or substantially all of the assets of the Company. 23 Executive Summary Compensation Table The following table sets forth information concerning the compensation of the Chief Executive Officers and the other three most highly compensated executive officers of the Company who served in those capacities as of June 30, 2001 (the "Named Officers"). Long Term Compensation ------------ Annual Compensation Awards Payouts ------------------------------------------ ---------- ---------- Name and Fiscal Other Annual Stock LTIP All Other Principal Person Year Salary($) Bonus($)(1) Compensation($)(2) Options(#) Payouts($) Compensation(3) ---------------- ------ --------- ----------- ------------------ ---------- ---------- --------------- Abbey J. Butler 2001 525,439 0 -- 285,000 -- 100,350 Co-Chairman and Co-CEO 2000 486,670 154,032 -- 180,000 -- 108,168 1999 458,939 305,653 -- 220,000 -- 112,175 Melvyn J. Estrin 2001 525,439 0 -- 285,000 -- 185,029 Co-Chairman and Co-CEO 2000 486,670 154,032 -- 180,000 -- 168,913 1999 458,939 305,653 -- 220,000 -- 164,301 M. David Schwartz 2001 721,962 0 -- 175,000 -- 65,845 President and COO 2000 715,500 226,456 -- 135,000 -- 10,869 1999 691,721 460,686 -- 150,000 -- 37,445 John R. Ficarro 2001 233,997 0 -- 150,000 -- 7,054 Senior Vice President 2000 230,000 48,530 -- 90,000 -- 6,468 CAO and General Counsel 1999 219,646 119,592 -- 100,000 -- 9,157 Martin S. Seekely (4) 2001 153,521 0 -- 130,000 -- 4,585 Vice President 2000 122,202 19,338 -- 5,000 -- 2,444 Chief Financial Officer 1999 115,049 40,000 -- 20,000 -- 2,925
-------------------- (1) Bonuses are shown for the fiscal year earned, but may be paid in the following year. (2) No information is provided in the column labeled "Other Annual Compensation" since the aggregate amount of perquisites and other personal benefits for the periods indicated is less than the lesser of $50,000 or 10% of the total annual salary and bonus reported for each of the Named Officers. (3) Information provided in the column labeled "All Other Compensation" for Fiscal Year 2001 includes the following: (i) the value of insurance premiums paid by the Company for the benefit of each of the Named Officers as follows: Mr. Butler, $87,511; Mr. Estrin, $172,190; Mr. Schwartz, $59,189; Mr. Ficarro, $1,324; and Mr. Seekely, $838; (ii) matching contributions to the Company's 401(k) Employee Savings and Retirement Plan to each of the Named Officers as follows: Mr. Schwartz, $6,656; Mr. Ficarro, $5,725; and Mr. Seekely, $3,747; (iii) matching contributions to the Company's non-qualified deferred compensation plan as follows: Mr. Butler $12,839 and Mr. Estrin $12,839. Information provided in the column labeled "All Other Compensation" for Fiscal Year 2000 includes the following: (i) the value of insurance premiums paid by the Company for the benefit of each of the Named Officers as follows: Mr. Butler, $96,488; Mr. Estrin, $157,233; Mr. Schwartz, $4,925; and Mr. Ficarro, $790; (ii) matching contributions to the Company's 401(k) Employee Savings and Retirement Plan to each of the Named Officers as follows: Mr. Schwartz, $5,944; Mr. Ficarro, $6,468 and Mr. Seekely $2,925; (iii) matching contributions to the Company's non-qualified deferred compensation plan as follows: Mr. Butler $11,680 and Mr. Estrin $11,680. 24 Information provided in the column labeled "All Other Compensation" for Fiscal Year 1999 includes the following: (i) the value of insurance premiums paid by the Company for the benefit of each of the Named Officers as follows: Mr. Butler, $101,372; Mr. Estrin, $153,498; Mr. Schwartz, $31,391 and Mr. Ficarro, $3,995; (ii) matching contributions to the Company's 401(k) Employee Savings and Retirement Plan to each of the Named Officers as follows: Mr. Schwartz, $6,054; Mr. Ficarro, $5,162 and Mr. Seekely, $2,758; and (iii) matching contributions to the Company's non-qualified deferred compensation plan as follows: Mr. Butler, $10,803; and Mr. Estrin, $10,803. (4) Mr. Seekely was named Vice President and Chief Financial Officer effective October 18, 2000. 25 Option Grants in Fiscal Year 2001 Option Grants. The table below shows, for each of the Named Officers, the number of options granted during Fiscal Year 2001. All of the options set forth below were issued under the Phar-Mor Stock Incentive Plan, other than options to purchase 20,000 shares granted to each of Abbey J. Butler and Melvyn J. Estrin as directors of the Company under the Phar-Mor Director Stock Plan. As of July 1, 2001, no stock appreciation rights ("SARs") were outstanding. Percent of Potential Realizable Total Value at Assumed Options Annual Rates of Number of Granted to Stock Price Securities Employees Appreciation for Underlying in Fiscal Option Term(2) Options Year Exercise Expiration -------------------- Name and Position Granted(#) (%)(1) Price($/Sh) Date 5%($) 10%($) --------------------------- ---------- ---------- ----------- ---------- -------- --------- (in thousands) Abbey J. Butler 275,000 24.0 .825 3/16/2008 92 215 Co-Chairman and Co-CEO Melvyn J. Estrin 275,000 24.0 .825 3/16/2008 92 215 Co-Chairman and Co-CEO M. David Schwartz 175,000 15.3 .825 3/16/2008 59 137 President and COO John R. Ficarro 150,000 13.1 .825 3/16/2008 50 117 Senior Vice President CAO and General Counsel Martin S. Seekely 100,000 8.7 1.19 10/19/2007 48 113 Vice President 30,000 2.6 .825 3/16/2008 10 23 Chief Financial Officer ---------------------------
(1) Based on a total of 1,144,000 options granted to employees of the Company. (2) Annual growth-rate assumptions are prescribed by the rules of the SEC and do not reflect actual or projected price appreciation of the underlying Common Stock. All options under the Phar-Mor Stock Incentive Plan will be subject to early termination within periods of up to one year (depending on the cause of a termination of service) after the effective date of a termination of service under the Phar-Mor Stock Incentive Plan or (if applicable) the expiration date under an applicable employment agreement. To the extent then not vested, the options will terminate and to the extent then vested, they may be exercised within one year following the death or disability of the holder of the option, and within six months following any other termination event, except where a termination by the Company is for cause, in which case the options then will terminate. Option Exercises and Values for Fiscal Year 2001 The following table sets forth certain information concerning the exercise of stock options, the number of unexercised options, and the values of unexercised options at June 30, 2001 for the Named Officers. Value is considered to be, in the case of exercised options, the difference between the exercise price and the market price on the date of exercise and, in the case of unexercised options, the difference between the exercise price and the market price on June 30, 2001. 26 AGGREGATED OPTION EXERCISES IN LAST FISCAL YEAR AND FISCAL YEAR END OPTION VALUES Number of Securities Value of Unexercised Underlying Unexercised In-the-Money Options at Options at Shares June 30, 2001 June 30, 2001($) Acquired on Value (Exercisable/ (Exercisable/ Name Exercise(#) Realized($) Unexercisable)(#) Unexercisable)(1) ----------------- ----------- ----------- ---------------------- -------------------- Melvyn J. Estrin -- -- 861,667/243,333 4,583/9,167 Abbey J. Butler -- -- 861,667/243,333 4,583/9,167 M. David Schwartz -- -- 673,333/161,667 2,917/5,833 John R. Ficarro -- -- 375,000/130,000 2,500/5,000 Martin S. Seekely -- -- 82,366/88,334 500/1,000
(1) Options are "in the money" if the fair market value of the underlying securities exceeds the exercise price of the options. The amounts set forth represent the difference between .90 per share, the market value of the Common Stock at June 30, 2001 issuable upon exercise of options, and the exercise price of the option, multiplied by the applicable number of shares underlying the options. 27 Item 12. Security Ownership of Certain Beneficial Owners and Management. Set forth in the table below is information, as of September 14, 2001, with respect to the number of shares of Common Stock beneficially owned by (i) each person or entity known by the Company to own more than five percent of the outstanding shares of Common Stock, (ii) each director of the Company, (iii) each of the Named Officers and (iv) all directors and executive officers of the Company as a group. A person or entity is considered to "beneficially own" any shares (i) over which such person or entity exercises sole or shared voting or investment power or (ii) which such person or entity has the right to acquire at any time within 60 days (e.g., through the exercise of options or warrants). Period Number of Shares Name and Address of Amount and Nature of of Which maybe Acquired Beneficial Owner (1) Beneficial Ownership(2) Class Within 60 Days (3) ------------------------------- ----------------------- ------ -------------------- Avatex Corporation 5,869,535(4) 47.6% 91,902(5) 5910 North Central Expressway Suite 1780 Dallas, Texas 75206 Dimensional Fund Advisors Inc. 917,800(6) 7.5% -- 1299 Ocean Avenue Santa Monica, California 90401 M. David Schwartz 693,197 5.4% 673,333(7) 20 Federal Plaza West Youngstown, Ohio 44501 John R. Ficarro 375,000 3.0% 375,000(7) 20 Federal Plaza West Youngstown, Ohio 44501 Martin S. Seekely 84,255 * 82,366 20 Federal Plaza West Youngstown, OH 44501 Abbey J. Butler 7,040,702(8) 53.3% 963,569(5)(9) c/o Avatex Corporation 5910 North Central Expressway Suite 1780 Dallas, Texas 75206 Melvyn J. Estrin 6,944,802(8) 52.6% 963,569(5)(9) c/o Avatex Corporation 5910 North Central Expressway Suite 1780 Dallas, Texas 75206 Monroe Osterman 50,000 * 50,000(10) 20 Federal Plaza West Youngstown, Ohio 44501 Arthur G. Rosenberg 50,000 * 50,000(10) 20 Federal Plaza West Youngstown, Ohio 44501 28 John D. Shulman 50,000 * 50,000(10) 20 Federal Plaza West Youngstown, Ohio 44501 All Directors and Executive 9,214,821 60.0% 3,115,935 Officers, including those named above, as a Group (8 persons) -------------------------------
* Less than 1%. (1) No director or executive officer is the beneficial owner of other equity securities of the Company or any of its subsidiaries. (2) Unless otherwise indicated, each person or entity has sole investment power and sole voting power with respect to the Common Stock beneficially owned by such person or entity. (3) This column lists the number of shares of Common Stock which the named person or entity has the right to acquire within 60 days after September 14, 2001, through the exercise of stock options and warrants. The shares shown in this column are included in the Amount and Nature of Beneficial Ownership column. (4) Includes 5,777,633 shares held directly by Avatex and 91,902 shares subject to purchase by Avatex within 60 days upon exercise of warrants. (5) Includes 91,902 shares of Common Stock subject to purchase by Avatex within 60 days upon exercise of warrants. (6) The information provided is based on information provided to the Company by its registrar. Dimensional Fund Advisors, Inc. ("Dimensional"), an investment advisor registered under Section 203 of the Investment Advisors Act of 1940, serves as investment manager to certain other investment vehicles, including commingled group trusts. (These investment companies and investment vehicles are the "Portfolios"). The Portfolios own all securities and Dimensional disclaims beneficial ownership of such securities. (7) All such shares of Common Stock are subject to purchase by the indicated person within 60 days upon exercise of options awarded under the Phar-Mor Stock Incentive Plan. (8) Messrs. Butler and Estrin are Co-Chairmen of the Board, Co-Chief Executive Officers and major shareholders of Avatex. (9) All such shares (other than 91,902 shares deemed beneficially owned by Messrs. Butler and Estrin, as described in note (4) above) are subject to purchase within 60 days by the indicated person upon exercise of options under the Phar-Mor Director Stock Plan and/or Phar-Mor Stock Incentive Plan. (10) All such shares are subject to purchase within 60 days by the indicated person upon exercise of options awarded under the Phar-Mor Director Stock Plan. Avatex has pledged 1,132,500 shares of its Common Stock as collateral to Bart A. Brown, Jr., as trustee (the "Trustee") as partial collateral to secure certain obligations of Avatex. In the event of a default, the Trustee may acquire such shares by foreclosing on the collateral. 29 Item 13. Certain Relationships and Related Transactions. From September 11, 1995 to September 19, 1997, Avatex owned 69.8% of Hamilton Morgan L.L.C. ("Hamilton Morgan") which beneficially owned approximately 39.9% of the Company's common stock. Robert Haft, the Company's former Chairman of the Board of Directors and Chief Executive Officer, was President of Hamilton Morgan. Messrs. Butler and Estrin, the two Co-chairmen of the Board of Directors of Avatex, were members of the Board of Directors of the Company during this time. During Fiscal 2001 and July and August 2001 Avatex purchased 943,800 shares of the Company's common stock on the open market, increasing its beneficial ownership level to 47.6% of the Company's common stock as of September 14, 2001. In April 1998, 13 persons and entities purchased (or committed to purchase) a total of $3,000,000 of Series B Preferred Stock and warrants to purchase Series B Preferred Stock of RAS Holding Corp. These persons and entities included the Company; Avatex; two of the Company's executive officers, Melvyn J. Estrin and Abbey J. Butler; all of Avatex's executive officers and its Director of Accounting (and/or their designees); one non-officer director of Avatex; and two additional parties related to, or referred by Abbey J. Butler or Melvyn J. Estrin. Of the total amount invested, Avatex's share was approximately 46.7%, the Company's share was 25%, the Avatex officers/designees' share was 19.8%, the Avatex non-officer director's share was 1% and the related parties' share was approximately 7.5%. The largest share invested by an officer or director of the Company (or his designee) was 5% of the total amount invested. In April 1999, RAS Holding Corp. distributed to its stockholders (including Cabot Noble, Inc., a wholly-owned subsidiary of the Company, Avatex and two parties related to or referred by Directors Butler and Estrin) shares of common stock in two RAS Holding Corp. subsidiaries, PC Lens Corp. and Medical Internet Technologies, Inc. In April 2000, the Company and other Series B preferred stockholders exercised warrants acquired in April 1998 to purchase additional shares of Series B preferred stock. In addition, Avatex is a party to a consulting agreement with RAS Holding Corp. under which Avatex provides certain financial, accounting and other management consulting services to RAS Holding Corp. Avatex also leases to RAS Holding Corp. a portion of Avatex' office space in Dallas, Texas. Directors Butler and Estrin are Co-Chairman and Co-Chief Executive Officers of Avatex and directors of RAS Holding Corp. In March and December 1998, certain persons and entities purchased a total of $7,200,000 of membership interests in ChemLink Acquisition Company, LLC, which in turn purchased a total of 50% of the membership interests in ChemLink Laboratories, LLC. These persons and entities included the Company; Avatex; the Company's Co-Chairmen and Co-Chief Executive Officers, Abbey J. Butler and Melvyn J. Estrin (and/or their designees); one former Avatex officer, Edward L. Massman; one non-officer director of Avatex; and five additional parties related to or referred by Abbey J. Butler or Melvyn J. Estrin. Of the total amount invested, the Company's share was approximately 35.8%, Avatex's share was approximately 41.1%, the Avatex officers/designees' share (including Messrs. Butler and Estrin) was approximately 14.4%, the Avatex non-officer director's share was approximately 0.7% and the related parties' share was approximately 8.0%. The largest share invested by an Avatex officer or director (or his designee) was approximately 6.1% of the total amount invested. In May 1999, the members of Chemlink Acquisition Company, LLC including the Company and the other members of Chemlink loaned a total of $250,000 to Chemlink pro rata based on their ultimate ownership interests in Chemlink, in the form of one-year notes. In January and July 2000, all of these persons and entities made contributions to Chemlink's capital in the form of new cash, the May 1999 notes and other indebtedness, and the net amount of prior advanced owed to them by Chemlink. Avatex is also a party to a consulting agreement with Chemlink, under which they provide certain financial, accounting and other management consulting services to Chemlink. Messrs. Butler, Estrin, and Shulman serve on the Board of Managers of ChemLink Laboratories, LLC. The Company and Avatex each acquired $1.25 million of preferred stock and 2.5% of the common stock of HPD Holdings Corp. in 1998. The largest shareholder of HPD Holdings Corp. is HPD Partners, L.P., a Delaware limited partnership, and Mr. Butler and Mr. Estrin are limited partners of HPD Partners, L.P. Mr. Estrin and executive officer of Avatex, Grady Schleier are directors of HPD Holdings Corp. In February and April 2000, along with virtually all of HPD Holdings Corp.'s other common stockholders, the Company and Avatex purchased a total of $131,575 in convertible debentures to maintain their respective common stock ownership positions. In May 2001, the Company sold their investment in HPD Holdings Corp. 30 During 1998, 1999 and 2000 the Company invested $10.725 million to purchase approximately 25.2% of the outstanding common stock of Avatex. Pursuant to the Company's By-Laws, each transaction was approved by an Independent Committee of disinterested Company directors. During Fiscal Year 2001, the Company paid $104,328 to Human Service Group, Inc. for secretarial services provided to Mr. Estrin. Human Service Group, Inc. is a corporation wholly owned by Mr. Estrin. The Company purchased $20,000 of product from Carson Products, a subsidiary of Carson, Inc. during Fiscal Year 1999. Mr. Butler and Mr. Estrin were directors of Carson, Inc. during Fiscal Year 1999. During Fiscal Year 2001, the Company paid CB Equities Corporation $66,768 for office and equipment support for Mr. Butler. Mr. Butler is President of CB Equities Corporation. 31 PART IV ITEM 14. Financial Statements, Financial Statement Schedule, Exhibits and Reports on Form 8-K. (a) Documents filed as part of this Form 10-K 1. Financial Statements The Financial Statements listed in the accompanying Index to Consolidated Financial Statements are filed as part of this Form 10-K. 2. Financial Statement Schedule The Financial Statement Schedule listed in the accompanying Index to Consolidated Financial Statements is filed as part of this Form 10-K 3. Exhibits The Exhibits filed as part of this Form 10-K are listed on the Exhibit Index immediately preceding such exhibits, incorporated herein by reference. (b) Reports on Form 8-K None. 32 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. PHAR-MOR, INC. Date: October 15, 2001 By: /s/ John R. Ficarro -------------------- John R. Ficarro Senior Vice President and Chief Administrative 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 listed below. Date: October 15, 2001 /s/ M. David Schwartz ----------------- M. David Schwartz, President Date: October 15, 2001 /s/ Abbey J. Butler ----------------- Abbey J. Butler, Co-Chairman and Co-Chief Executive Officer (Co-Principal executive officer) Date: October 15, 2001 /s/ Melvyn J. Estrin ----------------- Melvyn J. Estrin, Co-Chairman and Co-Chief Executive Officer (Co-Principal executive officer) Date: October 15, 2001 /s/ Monroe Osterman ----------------- Monroe Osterman, Director Date: October 15, 2001 /s/ Arthur G. Rosenberg ------------------- Arthur G. Rosenberg, Director Date: October 15, 2001 /s/ John D. Shulman ----------------- John D. Shulman, Director Date: October 15, 2001 /s/ Martin S.Seekely ----------------- Martin S. Seekely Vice President and Chief Financial Officer (principal financial and accounting officer) 33 PHAR-MOR, INC. INDEX TO EXHIBITS Exhibit No. *3.1 Amended and Restated Articles of Incorporation **3.2 Amended and Restated By-laws *4.1 Indenture dated September 11, 1995 between Phar-Mor,Inc. and IBJ Schroder Bank & Trust Company *4.2 Warrant Agreement dated September 11, 1995 between Phar-Mor, Inc. and Society National Bank *******10.1 Loan Security Agreement, dated November 16, 2000. ***10.2 Employment Agreement between Phar-Mor, Inc. and Abbey J. Butler, dated October 1, 1997 ***10.3 Employment Agreement between Phar-Mor, Inc. and Melvyn J. Estrin, dated October 1, 1997 *****10.4 Third Amendment to Employment Agreement between Phar-Mor,Inc. and M. David Schwartz, dated February 10, 1999 *****10.5 Third Amendment to Employment Agreement between Phar-Mor,Inc. and John R. Ficarro, dated February 10, 1999 *10.6 Form of Indemnification Agreement dated as of September 11, 1995 **10.7 Phar-Mor, Inc. 1995 Amended and Restated Stock Incentive Plan **10.8 Phar-Mor, Inc. 1995 Director Stock Plan, as Amended **10.9 Phar-Mor, Inc. 1996 Director Retirement Plan **10.10 Employee Stock Purchase Plan ******10.11 Amendment to the Supply Agreement dated November 5, 1999, between Phar-Mor and McKesson Drug Company 10.12 Loan and Security Agreement dated September 24,2001 by and among the financial institutions listed on the signature pages therein, Fleet Retail Finance,Inc., as agent, and Phar-Mor,Inc., Phar-Mor, Inc. LLC, Phar-Mor of Delaware, Inc., Phar-Mor of Florida, Inc., Phar-Mor of Ohio, Inc., Phar-Mor of Virginia, Inc., Phar-Mor of Wisconsin, Inc., and Pharmhouse Corp. ****10.21.1 List of Subsidiaries 23 Independent Auditors' Consent -------------------------------------------------------------------------------- 34 * Previously filed in connection with the filing of Phar-Mor's Form 10, on October 23, 1995 ** Previously filed in connection with the filing of Phar-Mor's quarterly report on Form 10-Q, on May 1, 1998 *** Previously filed in connection with the filing of Phar-Mor's annual report on Form 10-K405, on September 25, 1998 **** Previously filed in connection with the filing of Phar-Mor's quarterly report on Form 10-Q, on November 2, 1998 ***** Previously filed in connection with the filing of Phar-Mor's annual report on Form 10-K405, on September 29, 1999 ****** Previously filed in connection with the filing of Phar-Mor's quarterly report on Form 10-Q, on February 7, 2000 ******* Previously filed in connection with the filing of Phar-Mor's quarterly report on Form 10-Q on February 9, 2001. 35 PHAR-MOR, INC. AND SUBSIDIARIES (Debtor-in-Possession) INDEX TO CONSOLIDATED FINANCIAL STATEMENTS -------------------------------------------------------------------------------- Page INDEPENDENT AUDITORS' REPORT F - 2 CONSOLIDATED BALANCE SHEETS AS OF JUNE 30, 2001 AND JULY 1, 2000 F - 3 CONSOLIDATED STATEMENTS OF OPERATIONS FOR THE FIFTY-TWO WEEKS ENDED JUNE 30, 2001, THE FIFTY-TWO WEEKS ENDED JULY 1, 2000 AND THE FIFTY-THREE WEEKS ENDED JULY 3, 1999 F - 4 CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY FOR THE FIFTY-TWO WEEKS ENDED JUNE 30, 2001, THE FIFTY- TWO WEEKS ENDED JULY 1, 2000 AND THE FIFTY-THREE WEEKS ENDED JULY 3, 1999 F - 5 CONSOLIDATED STATEMENTS OF CASH FLOWS FOR THE FIFTY-TWO WEEKS ENDED JUNE 30, 2001, THE FIFTY-TWO WEEKS ENDED JULY 1, 2000 AND THE FIFTY-THREE WEEKS ENDED JULY 3, 1999 F - 6 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS F - 7 SCHEDULE II F - 27 INDEPENDENT AUDITORS' REPORT To the Board of Directors and Stockholders of Phar-Mor, Inc. : We have audited the accompanying consolidated balance sheets of Phar-Mor, Inc. and subsidiaries (debtor-in-possession) (the "Company") as of June 30, 2001 and July 1, 2000, and the related consolidated statements of operations, changes in stockholders' equity and cash flows for the fifty-two weeks ended June 30, 2001, the fifty-two weeks ended July 1, 2000 and the fifty-three weeks ended July 3, 1999. Our audits also included consolidated financial statement Schedule II, Valuation and Qualifying Accounts. These financial statements and financial statement schedule are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements and financial statement schedule based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Phar-Mor, Inc. and subsidiaries as of June 30, 2001 and July 1, 2000 and the results of their operations and their cash flows for the fifty-two weeks ended June 30, 2001, the fifty-two weeks ended July 1, 2000 and the fifty-three weeks ended July 3, 1999, in conformity with accounting principles generally accepted in the United States of America. Also, in our opinion, such financial statement schedule, when considered in relation to the basic consolidated financial statements taken as a whole, presents fairly in all material respects the information set forth therein. As discussed in Note 1, the Company has filed for reorganization under Chapter 11 of the United States Bankruptcy Code. The accompanying consolidated financial statements do not purport to reflect or provide for the consequences of the bankruptcy proceedings. In particular, such consolidated financial statements do not purport to show (a) as to assets, their realizable value on a liquidation basis or their availability to satisfy liabilities; (b) as to liabilities, the amounts that may be allowed for claims or contingencies, or the status and priority thereof; (c) as to stockholder accounts, the effect of any changes that may be made in the capitalization of the Company; and (d) as to operations, the effect of any changes that may be made in its business. The accompanying consolidated financial statements for the fifty-two weeks ended June 30, 2001 have been prepared assuming the Company will continue as a going concern. As discussed in Note 2, the Company's recurring losses and bankruptcy filing raise substantial doubt about the Company's ability to continue as a going concern. The continuation of the Company as a going concern is dependent upon, among other things, its ability to generate sufficient cash flows from operations and to achieve confirmation of a plan of reorganization by the Bankruptcy Court. Management's plans concerning these matters are also described in Note 2. The financial statements do not include adjustments that might result from the outcome of the uncertainties referred to herein and in the preceding paragraph. Deloitte & Touche LLP Pittsburgh, Pennsylvania September 24, 2001 F-2 PHAR-MOR, INC. AND SUBSIDIARIES (Debtor-in-Possession) CONSOLIDATED BALANCE SHEETS (Dollars in thousands, except par value) -------------------------------------------------------------------------------- June 30, July 1, 2001 2000 ----- ---- ASSETS Current assets: Cash and cash equivalents $ 14,393 $ 16,752 Marketable securities 143 3,019 Accounts receivable - net 25,495 25,017 Merchandise inventories 186,226 207,228 Prepaid expenses 6,595 6,099 Deferred tax asset -- 439 --------- --------- Total current assets 232,852 258,554 Property and equipment - net 67,044 91,801 Goodwill 3,925 15,809 Deferred tax asset -- 9,126 Investments 3,233 13,682 Investment in Avatex 789 3,691 Other assets 5,593 5,241 --------- --------- Total assets $ 313,436 $ 397,904 ========= ========= LIABILITIES AND STOCKHOLDERS' EQUITY Current liabilities: Accounts payable $ 78,148 $ 97,461 Accrued expenses 31,222 38,840 Current portion of self insurance reserves 2,165 1,781 Current portion of long-term debt 3,647 1,964 Current portion of capital lease obligations 4,191 4,535 --------- --------- Total current liabilities 119,373 144,581 Long-term debt 149,377 152,410 Capital lease obligations 11,414 15,446 Long-term self insurance reserves 5,503 7,335 Unfavorable lease liability - net 9,395 10,639 --------- --------- Total liabilities 295,062 330,411 --------- --------- Commitments and contingencies Minority interests 535 535 --------- --------- Stockholders' equity: Preferred stock, $.01 par value, authorized shares, 10,000,000, none outstanding -- -- Common stock, $.01 par value, authorized shares, 40,000,000; issued and outstanding shares, 12,240,865 122 122 Additional paid-in capital 90,326 90,007 Stock options outstanding 1,881 2,200 Retained deficit (67,807) (19,012) --------- --------- 24,522 73,317 Less: equity, through investment in Avatex, in cost of common stock of the Company held by Avatex, Inc. (6,683) (6,359) --------- --------- Total stockholders' equity 17,839 66,958 --------- --------- Total liabilities and stockholders' equity $ 313,436 $ 397,904 ========= =========
The accompanying notes are an integral part of these consolidated financial statement F-3 PHAR-MOR, INC. AND SUBSIDIARIES (Debtor-in-Possession) CONSOLIDATED STATEMENTS OF OPERATIONS (Dollars in thousands, except per share amounts) -------------------------------------------------------------------------------- Fifty-two Fifty-two Fifty-three weeks ended weeks ended weeks ended June 30, 2001 July 1, 2000 July 3, 1999 ------------- ------------ ------------ Sales $ 1,241,012 $ 1,292,090 $ 1,206,539 Less: Cost of goods sold, including occupancy and distribution costs 1,027,992 1,050,208 977,878 Selling, general and administrative expenses 203,582 211,833 188,264 Depreciation and amortization 19,917 24,708 25,386 Impairment of long-lived assets 23,377 -- -- ------------ ------------ ------------ (Loss) income from operations before interest expense, investment (loss), interest income, equity in income (loss) of affiliates, income taxes and extraordinary items (33,856) 5,341 15,011 Interest expense (18,317) (18,851) (16,338) Investment loss (3,097) (5,528) (1,025) Interest income 49 124 1,585 ------------ ------------ ------------ Loss before equity in income (loss) of affiliates, income taxes and extraordinary items (55,221) (18,914) (767) Equity in (loss) income of affiliates (5,564) 6,774 1,568 ------------ ------------ ------------ (Loss) income before income taxes and extraordinary items (60,785) (12,140) 801 Income tax provision 9,565 -- 205 ------------ ------------ ------------ (Loss) income before extraordinary item (70,350) (12,140) 596 Extraordinary items: Gain on extinguishment of debt 19,731 1,117 -- Equity in extraordinary item of affiliate 1,824 -- -- ------------ ------------ ------------ Net (loss) income $ (48,795) $ (11,023) $ 596 ============ ============ ============ (Loss) income per basic and diluted share: (Loss) income before extraordinary item $ (6.46) $ (1.08) $ .05 Extraordinary items $ 1.98 $ .10 $ -- ------------ ------------ ------------ Net (loss) income $ (4.48) $ (.98) $ .05 ============ ============ ============ Weighted average number of basic shares outstanding 10,886,359 11,241,342 11,522,800 ============ ============ ============ Weighted average number of diluted shares outstanding 10,886,359 11,241,342 11,570,955 ============ ============ ============
The accompanying notes are an integral part of these consolidated financial statements. F-4 PHAR-MOR, INC. AND SUBSIDIARIES (Debtor-in-Possession) CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (In thousands) -------------------------------------------------------------------------------- Equity, Through Investment in Avatex, in Cost of Common Stock Common Stock ------------ of the Par Additional Stock Company Retained Total Value Paid-in Options Held by (Deficit) Stockholders' Shares Amount Capital Outstanding Avatex, Inc. Earnings Equity ------ ------ ------- ----------- ------------ -------- ------ Balance at June 27, 1999 12,236 $ 122 $ 89,976 $ 1,401 $ (4,000) $ (8,585) $ 78,914 Net income -- -- -- -- -- 596 596 Stock options outstanding -- -- -- 704 -- -- 704 Purchase of Avatex shares -- -- -- -- (1,001) -- (1,001) Shares issued 5 -- 31 -- -- -- 31 ------ ----- ------ ----- ------ ------ ------ Balance at July 3, 1999 12,241 122 90,007 2,105 (5,001) (7,989) 79,244 Net loss -- -- -- -- -- (11,023) (11,023) Stock options outstanding -- -- -- 95 -- -- 95 Purchase of Avatex shares -- -- -- -- (1,358) -- (1,358) ------ ----- ------ ----- ------ ------ ------ Balance at July 1, 2000 12,241 122 90,007 2,200 (6,359) (19,012) 66,958 Net loss -- -- -- -- -- (48,795) (48,795) Forfeited stock options -- -- 319 (319) -- -- -- Avatex purchase of Phar-Mor shares -- -- -- -- (324) -- (324) ------ ----- ------ ----- ------ ------ ------ Balance at June 30, 2001 12,241 $ 122 $ 90,326 $ 1,881 $ (6,683) $(67,807) $ 17,839 ====== ======== ======== ======== ======== ======== ========
The accompanying notes are an integral part of these consolidated financial statements. F-5 PHAR-MOR, INC. AND SUBSIDIARIES (Debtor-in-Possession) CONSOLIDATED STATEMENTS OF CASH FLOWS (Dollars in thousands) -------------------------------------------------------------------------------- Fifty-two Fifty-two Fifty-three weeks ended weeks ended weeks ended June 30, 2001 July 1, 2000 July 3, 1999 ------------- ------------ ------------ OPERATING ACTIVITIES Net loss $(48,795) $(11,023) $ 596 Adjustments to reconcile net loss to net cash provided by operating activities: Items not requiring the outlay of cash: Depreciation 17,317 18,682 17,028 Impairment of long lived assets 23,377 -- -- Deferred tax provision 9,565 -- 205 Stock option expense -- 95 704 Amortization of video rental tapes 1,271 4,696 7,784 Amortization of deferred financing costs and goodwill 2,007 1,594 446 Realized and unrealized loss (gain) on equity investments 3,915 1,111 (1,748) Gain on extinguishment of debt (19,731) (1,117) -- Deferred rent and unfavorable lease liabilities (1,244) (434) (1,059) Changes in assets and liabilities: Accounts receivable (478) 3,232 (5,750) Marketable securities 2,922 235 5,811 Merchandise inventories 20,534 8,506 (8,539) Prepaid expenses (496) 803 (4,385) Other assets (1,546) (1,277) 181 Accounts payable (16,437) (18,638) 8,174 Accrued expenses (7,312) 4,543 (11,175) Other (1,603) (1,367) (979) -------- -------- -------- Net cash (used for) provided by operating activities (16,734) 9,641 7,294 -------- -------- -------- INVESTING ACTIVITIES Additions to rental videotapes (803) (1,485) (7,445) Additions to property and equipment (4,869) (17,051) (23,968) Investment in Avatex -- (5,724) (1,001) Investment in Pharmhouse Corp., net of $3,292 cash acquired -- -- (4,838) Proceeds from sale of equity securities 9,298 6,000 -- Investment in equity securities (229) (11,761) (2,291) -------- -------- -------- Net cash provided by (used for) for investing activities 3,397 (30,021) (39,543) -------- -------- -------- FINANCING ACTIVITIES Borrowings under revolving credit facility 40,022 40,217 20,066 Retirement of senior notes (20,270) (9,032) -- Principal payments on term debt (1,371) (1,397) (29,592) Principal payments on capital lease obligations (4,376) (7,357) (6,847) Bank overdrafts (3,027) (3,793) 21,032 Other additions to long-term debt -- 1,148 250 Issuance of common stock -- -- 31 -------- -------- -------- Net cash provided by (used for) financing activities 10,978 19,786 4,940 -------- -------- -------- Decrease in cash and cash equivalents (2,359) (594) (27,309) Cash and cash equivalents, beginning of period 16,752 17,346 44,655 -------- -------- -------- Cash and cash equivalents, end of period $ 14,393 $ 16,752 $ 17,346 ======== ======== ======== Supplemental Information Interest paid $ 20,300 $ 13,602 $ 21,744 Income tax refunds -- 53 47
The accompanying notes are an integral part of these consolidated financial statements. F-6 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts) -------------------------------------------------------------------------------- 1. SUBSEQUENT EVENTS - BANKRUPTCY On September 24, 2001, the Company and certain of its affiliates filed voluntary petitions for reorganization under Chapter 11 of the United States Bankruptcy Code to restructure their operations in an effort to return to profitability. On that same date, the Company secured a $135 million Debtor-in-Possession ("DIP") Credit Facility through Fleet Retail Finance, the Company's principal secured lender, which will be used to fund the Company's operations through the reorganization process. Borrowings under the DIP Credit Facility may be used for working capital needs and general corporate purposes. Up to $20,000 of the facility at any time may be used for standby and documentary letters of credit. The facility includes restrictions on, among other things, additional debt, investments, dividends and other distributions, mergers and acquisitions. The facility contains a financial covenant that requires the Company to maintain a minimum excess availability of the greater of $8,000 or 7% of total availability. Credit availability under the DIP Credit Facility at any time is the lesser of the Availability (as defined in the Facility) or $135,000. Maximum credit availability under the DIP Credit Facility declines to $100,000 on the earlier of the Company's election or December 23, 2001. The DIP Credit Facility establishes a first priority lien and security interest in all of the assets of the Company. Advances made under the DIP Credit Facility bear interest at the Fleet National Bank prime rate plus 0% to .5% or LIBOR plus 2% to 2.5% depending on the average unused credit availability during the preceding quarter. Under the terms of the DIP Credit Facility, the Company is required to pay a commitment fee of 0.375% per annum on the unused portion of the facility, letter of credit fees and certain other fees. The DIP Credit Facility expires on the earlier of the Company's emergence from bankruptcy as a reorganized entity or September 24, 2003. The accompanying consolidated financial statements do not purport to reflect or provide for the consequences of the bankruptcy proceedings. In particular, such consolidated financial statements do not purport to show (a) as to assets, their realizable value on a liquidation basis or their availability to satisfy liabilities; (b) as to liabilities, the amounts that may be allowed for claims or contingencies, or the status and priority thereof; (c) as to stockholder accounts, the effect of any changes that may be made in the capitalization of the Company; and (d) as to operations, the effect of any changes that may be made in its business. 2. GOING CONCERN The Company's consolidated financial statements have been prepared on a going concern basis, which contemplates continuity of operations, realization of assets and the liquidation of liabilities and commitments in the normal course of business. The Company's recurring losses and bankruptcy filing (see Note 1) raise substantial doubt about the Company's ability to continue as a going concern. The continuation of the Company as a going concern is dependent upon, among other things, the ability of the Company to generate sufficient cash flows from operations and achieve confirmation of a plan of reorganization by the Bankruptcy Court. Management determined that the reorganization was necessary to rectify operational and liquidity difficulties resulting from the slowing economy, changes in consumer buying habits, increased competition from larger retail chains, the geographic diversity of some Phar-Mor locations, the reduction of credit terms by vendors and the service of high-cost debt. As part of the restructuring, Phar-Mor plans to close approximately 65 of its 139 stores. These stores have been identified as either under-performing or outside the Company's core markets. The Company will focus continuing operations on the approximately 74 remaining stores, while reducing corporate overhead and solidifying its position in the market it serves. F-7 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts) -------------------------------------------------------------------------------- This plan of reorganization could materially change the amounts reported in the accompanying consolidated financial statements. The accompanying consolidated financial statements do not include any adjustments that might be necessary as a result of the uncertainties regarding continuation as a going concern or the plan of reorganization. 3. BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. Fiscal Periods Presented - The accompanying consolidated balance sheets were prepared as of June 30, 2001 and July 1, 2000. The accompanying consolidated statements of operations, changes in stockholders' equity and cash flows were prepared for the fifty-two weeks ended June 30, 2001, the fifty-two weeks ended July 1, 2000, and the fifty-three weeks ended July 3, 1999. The Company's fiscal year ends on the Saturday closest to June 30. b. Business - The Company operates a chain of "deep discount" drugstores primarily located in the midwest and along the east coast of the continental United States in which it sells merchandise in various categories. The Company operates in one segment. c. Principles of Consolidation - The consolidated financial statements include the accounts of Phar-Mor, Inc., its wholly-owned subsidiaries and its majority-owned partnerships. All intercompany accounts and transactions have been eliminated. d. Cash and Cash Equivalents - The Company considers all short-term investments with an original maturity of three months or less to be cash equivalents. e. Marketable Securities - Under the provisions of Statement of Financial Accounting Standards ("SFAS") No. 115, "Accounting for Certain Investments in Debt and Equity Securities," marketable securities are carried at fair market value as trading securities. The cost of the securities sold is determined using the specific identification method. Marketable securities consist primarily of equity instruments of corporations. Unrealized (losses) gains of $(2,922), $419 and $(390) are included in investment loss in the Consolidated Statements of Operations for the fifty-two weeks ended June 30, 2001, the fifty-two weeks ended July 1, 2000 and the fifty-three weeks ended July 3, 1999, respectively. f. Merchandise Inventories - Merchandise inventories are valued at the lower of first-in, first-out ("FIFO") cost or market. g. Video Rental Tapes - Videotapes held for rental which are included in inventories, are recorded at cost and are amortized over their estimated economic lives with no provision for salvage value. With respect to "hit" titles for which four or more copies per store are purchased, the fourth and any succeeding copies are amortized over nine months on a straight-line basis. All other video cassette purchases up to three copies per store are amortized over thirty-six months on a straight-line basis. The Company discontinued video tape rental during Fiscal 2001. h. Investments - Investments consist of equity interests in unconsolidated affiliates that do not have readily determinable market values. The Company uses the equity method of accounting for investments ($1,933 at June 30, 2001 and $9,788 at July 1, 2000) in which it has 20% or more interest in voting common stock and the cost method of accounting for investments ($1,300 at June 30, 2001 and $3,894 at July 1, 2000) in which it has less than a 20% interest in voting common stock or investments in preferred stock (see Note 11). During fiscal 2001 and 2000 the Company recorded a $1,000 and $5,500, respectively, investment loss resulting from an other than temporary impairment of a cost basis investment. i. Investment in Avatex - During the three fiscal years ended July 1, 2000, the Company invested $10,725 to purchase approximately 25.2% of Avatex Corporation, formerly known as FoxMeyer Health Corporation F-8 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- ("Avatex"), an affiliate of one of the Company's former largest suppliers and the largest stockholder of the Company (see Note 11). Accordingly, upon attaining a 20% or more interest in Avatex's common stock during the fiscal year ended July 1, 2000, the Company changed its method of accounting for the investment from the cost to the equity basis as required by generally accepted accounting principles. Because Avatex holds an approximate 48% interest in the Company's common stock, the Company treats Avatex's investment in the Company's common stock similar to treasury stock, with a reduction in the number of shares outstanding for calculating earnings per share of 1,354,506 and 1,207,979 at June 30, 2001 and July 1, 2000, respectively. The financial statements for Fiscal 1999 have been restated to reflect the adoption of the equity method in a manner consistent with the accounting for a step-by-step acquisition of Avatex. The effect of the restatement was to increase net income for Fiscal 1999 by $2,188, eliminate comprehensive income (loss) for all prior periods and reclassify a portion of the Company's investment in Avatex common stock prior to fiscal 2000 from Investment in Avatex to equity, through investment in Avatex, in cost of common stock of the Corporation held by Avatex on the Condensed Consolidated Balance Sheets. During Fiscal 2001, the Company recorded a $4,248 investment loss, included in equity in loss of affiliates in the statement of operations, on its investment in Avatex resulting from an other than temporary impairment of an equity basis investment. j. Deferred Debt Expense - Deferred debt expense is included in other assets and is amortized on a straight-line basis over the term of the related debt. k. Goodwill - Goodwill is amortized on a straight-line basis over its estimated useful life, which ranges between 25 and 40 years and is net of accumulated amortization of $1,775 and $962 at June 30, 2001 and July 1, 2000, respectively. l. Purchased Pharmacy Files - Purchased pharmacy files are included in other assets and are recorded at fair value and amortized over their estimated useful lives, which range between 3 and 10 years. m. Pre-Opening Costs - Expenses incurred for new stores prior to their opening are expensed as incurred. n. Property and Equipment - The Company's policy is to record property and equipment (including leasehold improvements) at cost. Depreciation is recorded on the straight-line method over the estimated useful lives of the assets. Leasehold improvements are amortized over the estimated useful lives of the improvements or the lives of the leases, whichever is shorter. The Company capitalizes the costs of software and software upgrades purchased for use in its operations. The Company capitalizes the internal costs of software developed or modified for use in its operations. Maintenance and repairs are expensed as incurred. Replacements and betterments are capitalized and depreciated over the remaining estimated useful life of the asset. o. Accounting for the Impairment of Long-Lived Assets - The Company accounts for impairment of long-lived assets in accordance with SFAS 121, "Accounting for the Impairment of Long-Lived Assets to be Disposed of." SFAS No. 121 requires that long-lived assets be reviewed for impairment whenever events or changes in circumstances indicate that the book value of the assets may not be recoverable. The Company evaluates at each balance sheet date whether events and circumstances have occurred that indicate possible impairment. In accordance with SFAS No. 121, the Company uses an estimate of the future undiscounted net cash flows of the related asset or asset grouping over the remaining lives in measuring whether the assets are recoverable. During Fiscal 2001, the Company wrote down approximately $12,307 of furniture and fixtures and leasehold improvements, and $11,070 of goodwill related to certain stores resulting from current year operating losses combined with a history of losses and projected future losses. The impairment loss is included in the statement of operations as impairment of long-lived assets. Based on the Company's expectation of future undiscounted net cash flow, these assets have been written down to their fair value. F-9 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- p. Leased Property Under Capital Leases - The Company accounts for capital leases, which transfer substantially all of the benefits and risks incident to the ownership of property to the Company, as the acquisition of an asset and the incurrence of an obligation. Under this method of accounting the cost of the leased asset is amortized principally using the straight-line method over its estimated useful life, and the obligation, including interest thereon, is liquidated over the life of the lease. q. Operating Leases and Deferred Rent - Operating leases are accounted for on the straight-line method over the lease term. Deferred rent represents the difference between rents paid and the amounts expensed for operating leases. r. Unfavorable Lease Liability - The unfavorable lease liability represents the excess of the present value of the liability related to lease commitments over the present value of market rate rents. This liability will be amortized as a reduction of rent expense over the remaining lease terms. The amounts were recorded as part of fresh-start reporting in conjunction with a Chapter 11 Bankruptcy proceeding in which the Company emerged from Chapter 11 on September 11, 1995, and related to purchase accounting for an acquisition. s. Self Insurance Reserves - The Company is generally self-insured for losses and liabilities related primarily to workers' compensation and comprehensive general and product liability. Losses are accrued based upon the Company's estimates of the aggregate liability for claims incurred using certain actuarial assumptions followed in the insurance industry and based on Company experience. t. Income Taxes - The Company accounts for income taxes using the provisions of SFAS No. 109, "Accounting for Income Taxes". u. Stock Based Compensation - The Company applies the provisions of APB No. 25, "Accounting for Stock Issued to Employees" and related interpretations in accounting for its stock-based compensation arrangements. v. Revenue Recognition - Sales are recognized on merchandise inventories sold upon receipt by the customer and are recorded net of returns. w. Reclassifications - Certain amounts in prior year financial statements have been reclassified to conform with the current year presentation. x. Estimates - The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. y. Recent Accounting Pronouncements - In June 1998, the Financial Accounting Standards Board (FASB) issued SFAS No. 133, "Accounting for Derivative Instruments and Hedging Activities," which is effective for fiscal years beginning after June 15, 2000. Therefore, the Company adopted SFAS No. 133 for its fiscal year beginning July 2, 2000. SFAS No. 133 establishes accounting and reporting standards for derivative instruments that require every derivative to be recorded on the balance sheet as an asset or liability measured at its fair value. The statement also defines the accounting for the change in the fair value of derivatives depending on their intended use. The Company's adoption of SFAS No. 133 did not have a material impact on its financial condition or results of operations. F-10 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- In July 2001, the FASB issued SFAS No. 141, Business Combinations, and SFAS No. 142, Goodwill and Other Intangible Assets. SFAS No. 141 requires that all business combinations initiated after June 30, 2001, be accounted for using the purchase method of accounting. After giving consideration to the guidance provided by SFAS No. 141, we do not believe that the prospective adoption of this statement will have a material impact on our consolidated financial position, results of operations or cash flows for fiscal 2002. SFAS No. 142 changes the accounting for goodwill and certain other intangible assets from an amortization method to an impairment only approach. We will adopt the provisions of SFAS No. 142 effective July 1, 2001. We are currently in the process of evaluating the effect the adoption of SFAS No. 142 will have on our consolidated financial position, results of operations and cash flows for fiscal 2002. z. Advertising Costs - Advertising costs are expensed when incurred. Advertising expenses for the fifty-two weeks ended June 30, 2001, the fifty-two weeks ended July 1, 2000 and the fifty-three weeks ended July 3, 1999 were $22,421, $22,827, and $19,392, respectively. 4. ACCOUNTS RECEIVABLE Accounts receivable consists of the following: June 30, 2001 July 1, 2000 ------------- ------------ Accounts receivable - vendors $ 9,373 $10,315 Third-party prescriptions 16,695 14,944 Vendor coupons 601 711 Other 280 551 ------- ------- 26,949 26,521 Less allowance for doubtful accounts 1,454 1,504 ------- ------- $25,495 $25,017 ======= ======= 5. MERCHANDISE INVENTORIES Merchandise inventories consists of the following: June 30, 2001 July 1, 2000 ------------- ------------ Store inventories $163,138 $189,423 Warehouse inventories 35,414 29,476 Video rental tapes - net -0- 1,019 -------- -------- 198,552 219,918 Less reserves for markdowns, shrinkage And vendor rebates 12,326 12,690 -------- -------- $186,226 $207,228 ======== ======== The video rental tape inventory is net of accumulated amortization of $3,832 at July 1, 2000. F-11 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- 6. PROPERTY AND EQUIPMENT Property and equipment consists of the following: June 30, 2001 July 1, 2000 ------------- ------------ Furniture, fixtures and equipment $ 65,698 $ 70,171 Building improvements to leased property 49,583 52,559 Land 497 497 Building 1,517 1,517 Capital leases: Buildings 11,076 11,076 Furniture, fixtures and equipment 22,072 22,072 -------- -------- 150,443 157,892 Less accumulated depreciation and amortization 83,399 66,091 -------- -------- $ 67,044 $ 91,801 ======== ========
7. OTHER ASSETS Other assets consists of the following: June 30, 2001 July 1, 2000 ------------- ------------ Purchased pharmacy files $2,797 $3,313 Liquor licenses 994 1,117 Deferred debt expense 806 291 Utility and other deposits 357 388 Other 639 132 ------ ------ $5,593 $5,241 ====== ====== Deferred debt expense, liquor licenses and purchased pharmacy files are net of accumulated amortization of $1,159 and $1,430 at June 30, 2001 and July 1, 2000, respectively. The deferred debt expense consists of debt origination costs associated with the credit facility (See Note 8). 8. REVOLVING CREDIT FACILITIES The Company entered into an Amended and Restated Revolving Credit Facility (the "Amended Facility") effective September 10, 1998 with BankAmerica Business Credit, as agent, and other financial institutions that established a credit facility in the maximum amount of $100,000. Credit availability under the Amended Facility at any time was the lesser of the aggregate availability (as defined in the Amended Facility) or $100,000. The Amended Facility established a first priority lien and security interest in the current assets of the Company, including, among other items, cash, accounts receivable and inventory. Advances made under the Amended Facility bore interest at the BankAmerica reference rate plus 1/2% or LIBOR plus 2.00% from January 1 to June 30 each year and the BankAmerica reference rate plus 3/4% or LIBOR plus 2.25% from July 1 to December 31 each year. Under the terms of the Amended Facility, the Company was required to pay a commitment fee of between 0.25% and 0.35% per annum on the unused portion of the facility, letter of credit fees and certain other fees. F-12 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- The Amended Facility was terminated on November 16, 2000. The Company entered into a Loan and Security Agreement (the "Credit Facility") effective November 16, 2000 with Fleet Retail Finance Inc., as agent, and other financial institutions that established a credit facility in the maximum amount of $150,000. Borrowings under the Credit Facility could be used for working capital needs and general corporate purposes. Up to $20,000 of the Credit Facility at any time could be used for standby and documentary letters of credit. The Credit Facility included restrictions on, among other things, additional debt, investments, dividends and other distributions, mergers and acquisitions and contains no financial covenants as long as unused credit availability is at least $20,000. Credit availability under the Credit Facility at any time was the lesser of the aggregate availability (as defined in the Credit Facility) or $150,000. The Credit Facility established a first priority lien and security interest in all the assets of the Company excluding real property and equipment. Advances made under the Credit Facility bore interest at the Fleet National Bank prime rate or LIBOR plus 2.00% to LIBOR plus 2.50% depending on the average unused credit availability in the preceding quarter. Under the terms of the Credit Facility, the Company was required to pay a commitment fee of 0.25% per annum on the unused portion of the facility, letter of credit fees and certain other fees. Unused availability under the Credit Facility, after subtracting amounts used for outstanding letters of credit, was $36,968 at June 30, 2001. At June 30, 2001 the Fleet reference rate (prime rate) was 6.75% and the LIBOR rate was 3.8625%. At June 30, 2001 there were letters of credit in the amount of $2,971 outstanding under the Credit Facility. The Credit Facility was terminated and outstanding borrowings thereunder of $97,022 were repaid upon the filing of Chapter 11 Bankruptcy by the Company. See Note 1 for a description of the DIP Credit Facility. F-13 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts,continued) -------------------------------------------------------------------------------- 9. LONG-TERM DEBT The composition of the debt obligations included on the consolidated balance sheets is as follows: June 30, 2001 July 1, 2000 ------------- ------------ Senior unsecured notes, interest rate of 11.72%, due September 2002 $ 41,312 $ 81,313 Revolving Credit Facility (See Note 8) 100,305 60,283 Equipment notes, interest rate of 7%, due in installments through October 2003 3,006 3,926 Tax notes, interest rates at 5.89% to 8%, due through September 2006 4,482 4,455 Real estate mortgage notes and bonds payable at rates ranging from 3% to 9.98% and the prime rate plus 1% 3,919 4,397 -------- -------- Total debt 153,024 154,374 Less current portion 3,647 1,964 -------- -------- Total long-term debt $149,377 $152,410 ======== ========
The Company must offer to purchase the senior unsecured notes at a price equal to 101% of the principal amount upon the occurrence of a change in control. The senior notes contain restrictions on, among other things, incurrence of debt, payment of dividends and repurchases of common stock. During fiscal years 2001 and 2000, the Company recognized extraordinary gains of $19,731 and $1,117, respectively, in connection with the retirement of $40,001 and $10,149, respectively, of senior unsecured notes. The Company has mortgage notes and bonds payable collateralized by real estate with an aggregate net book value of $3,694 and $3,853 at June 30, 2001 and July 1, 2000, respectively. Future maturities of long-term debt subsequent to June 30, 2001 are summarized as follows: 2002 $ 3,647 2003 42,809 2004 100,932 * 2005 383 2006 387 Thereafter 4,866 -------- $153,024 ======== *Includes the scheduled repayment of borrowings under the Credit Facility. As a result of the bankruptcy filing on September 24, 2001, the amounts owed under the Revolving Credit Facility were repaid with proceeds from the DIP Credit Facility (See Note 1). F-14 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- 10. LEASES The Company leases its retail store properties, certain warehouse facilities and certain equipment under capital and operating leases. Generally, leases are net leases that require the payment of executory expenses such as real estate taxes, insurance, maintenance and other operating costs, in addition to minimum rentals. The initial terms of the leases range from three to twenty-five years and generally provide for renewal options. Minimum annual rentals for all capital and operating leases having initial noncancelable lease terms in excess of one year at June 30, 2001 are as follows: Capital Operating Leases Leases ---------- ---------- 2002 $5,220 $44,750 2003 3,388 41,597 2004 2,033 37,030 2005 2,055 32,573 2006 2,078 28,896 Thereafter 4,316 128,167 -------- -------- Total minimum lease payments 19,090 $313,013 ======== Less amounts representing interest 3,485 -------- Present value of minimum lease payments 15,605 Less current portion 4,191 -------- Long-term capital lease obligations $11,414 ======== The operating leases on substantially all store properties provide for additional rentals when sales exceed specified levels and contain escalation clauses. Rent expense for the fifty-two weeks ended June 30, 2001, fifty-two weeks ended July 1, 2000, and the fifty-three weeks ended July 3, 1999 was $43,149, $43,730, and $37,306, respectively, including $185, $206 and $223 of additional rentals. 11. TRANSACTIONS WITH RELATED PARTIES From September 11, 1995 to September 19, 1997, Hamilton Morgan LLC ("Hamilton Morgan") beneficially owned approximately 39.9% of the Company's common stock. During this period, (a) Avatex owned 69.8% of Hamilton Morgan, and Abbey J. Butler and Melvyn J. Estrin, Avatex's Co-Chairmen of the Board and Co-Chief Executive Officers, served as directors of the Company, and (b) Robert Haft owned 30.2% of Hamilton Morgan and served as Hamilton Morgan's President and the Company's Chairman of the Board and Chief Executive Officer. On September 19, 1997, under the terms of an agreement between Hamilton Morgan, Robert Haft and Avatex (the "Hamilton Morgan Agreement"), Avatex acquired the 3,750,000 shares of the Company's common stock previously owned by Hamilton Morgan in exchange for (i) the redemption of Avatex's membership interest in Hamilton Morgan, (ii) the satisfaction of a certain promissory note from Hamilton Morgan to Avatex and (iii) the transfer of certain other assets from Avatex to Hamilton Morgan. Avatex now beneficially owns approximately 48% of the Company's common stock. In conjunction with the Hamilton Morgan Agreement, the Company entered into a Severance Agreement with Robert Haft whereby he resigned his positions as Chairman of the Board of Directors and Chief Executive Officer and received a lump sum cash payment of $4,417. Under the terms of the Severance Agreement, the Company continued to provide benefits to him through September 19, 2000. He is indemnified and entitled to tax reimbursement in respect to any payments that constitute excess parachute payments under Federal Income Tax laws. The Company is obligated to provide a letter of credit in the amount of approximately $2,900 to secure its contractual obligations under the Severance Agreement. F-15 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- In March 1998 and December 1998, 13 persons and entities purchased (or committed to purchase) a total of $7,200 of Series A membership interests in Chemlink Acquisition Company, LLC, which in turn purchased a total of 50% of the membership interests in Chemlink Laboratories, LLC. These persons and entities included the Company; Avatex; two of the Company's executive officers, Abbey J. Butler and Melvyn J. Estrin (and/or their designees); one Avatex officer, Edward L. Massman; one non-officer director of Avatex; and five additional parties related to, or referred to by, Abbey J. Butler or Melvyn J. Estrin. Of the total amount invested, the Company's share was approximately 35.8%, Avatex's share was approximately 41.1%, the Avatex officers/designees' share (including Messrs. Butler and Estrin) was approximately 14.4%, the Avatex non-officer director's share was approximately 0.7%, and the related parties' share was approximately 8.0%. The largest share invested by a Company officer or director (or his designee) was approximately 6.1% of the total amount invested. Messrs. Butler, Estrin and Shulman serve on the Board of Managers of Chemlink Laboratories, LLC. The Company accounts for this investment using the equity method of accounting. In April 1998, 13 persons and entities purchased (or committed to purchase) a total of $3,000 of Series B Non-voting Preferred Stock and warrants to purchase Series B Preferred Stock of RAS Holding Corp. These persons and entities included the Company; Avatex; two of the Company's executive officers, Melvyn J. Estrin and Abbey J. Butler; all of Avatex's executive officers and its Director of Accounting (and/or their designees); one non-officer director of Avatex; and two additional parties related to, or referred to by, Abbey J. Butler or Melvyn J. Estrin. Mr. Butler is also a director of RAS Holding Corp. Of the total amount invested, Avatex's share was approximately 47.1%, the Company's share was 25%, the Avatex officers/designees' share was 19.4%, the Avatex non-officer director's share was 1% and the related parties' share was approximately 7.5%. The largest share invested by an officer or director of the Company (or his designee) was 5% of the total amount invested. The Company accounts for this investment using the cost method of accounting. In April 1998, the Company and Avatex each purchased $1,250 of preferred stock of HPD Holdings Corp. ("HPD") in connection with the acquisition by a HPD subsidiary of certain of the assets of Block Drug Company, Inc. ("Block") used in or related to the manufacture, sale or distribution of Block's household product lines. In addition, the Company and Avatex each acquired 2.5% of the common stock of HPD as part of the transaction. The largest shareholder of HPD is HPD Partners, LP, a Delaware limited partnership and Abbey J. Butler and Melvyn J. Estrin are limited partners of HPD Partners, LP and directors of HPD Laboratories, Inc., a wholly owned subsidiary of HPD. The Company accounts for this investment using the cost method of accounting. In May 2001, the Company sold their investment in HPD and realized a gain of $825. The Company paid $104, $95 and $77 to Human Service Group, Inc. during Fiscal Year 2001, 2000 and 1999, respectively, for secretarial services provided to Mr. Estrin. Human Service Group, Inc. is a corporation wholly owned by Mr. Estrin. The Company purchased $319 of product from AM Cosmetics, Inc. during Fiscal Year 1999. Mr. Butler and Mr. Estrin were directors of AM Cosmetics, Inc. until September, 1998. The Company purchased $20 of product from Carson Products, a subsidiary of Carson, Inc. during Fiscal Year 1999. Mr. Butler and Mr. Estrin are directors of Carson, Inc. The Company paid CB Equities Corporation $67 and $74 during Fiscal Years 2001 and 2000, respectively, for office and equipment support for Mr. Butler. Mr. Butler is President of CB Equities Corporation. F-16 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- 12. WARRANTS AND OPTIONS Warrants There are warrants to purchase an aggregate of 1,250,000 of the Company's common shares outstanding as of June 30, 2001. Each warrant entitles the holder thereof to acquire one common share at a price of $13.50, subject to certain adjustments. The warrants are exercisable at any time until the close of business on September 10, 2002. As of June 30, 2001, no warrants had been exercised. Stock Options The Company has an incentive stock option plan for officers and key employees which allows for the issuance of a maximum of 5,000,000 options. As of June 30, 2001, options for 788,100 common shares were reserved for future grant, and options for 4,211,900 shares were outstanding and are exercisable upon vesting. Under the terms of the option plan, all options have a seven-year term from date of grant. Generally, the options granted vest with respect to 20% or 33 1/3% of the underlying shares on the grant date, and will vest in additional increments of 20% or 33 1/3% of the underlying shares on each of the subsequent anniversaries of the grant date until 100% vested. To the extent then vested, the options are generally exercisable within one year following the death or disability of the holder of the option, and within six months of any termination event, except where a termination is for cause, in which case the option will then terminate. To the extent then not vested, the options generally will terminate upon the holders' death, disability or termination of employment. The employment agreements of certain executive officers provide for accelerated vesting of options upon specified termination events. The Company has a stock option plan for directors. Before October 1, 1997, each director received an annual grant of an option to purchase 5,000 shares of Common Stock. Commencing with the grant on October 1, 1997, each director now receives an annual grant of an option to purchase 10,000 shares of Common Stock. The options vest immediately, expire five years after the grant date and are exercisable at an exercise price equal to the market price on the grant date. A maximum of 500,000 common shares may be granted under the stock option plan for directors. As of June 30, 2001, options for 265,000 shares were outstanding. Each director may also elect to receive common stock, in lieu of all or portions of the director's annual retainer at a price equal to the market price as of October 1 of the year of the election. F-17 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- The Company applies APB No. 25, "Accounting for Stock Issued to Employees" and related interpretations in accounting for its stock-based compensation. Accordingly, for the fifty-two weeks ended June 30, 2001 and July 1, 2000 and the fifty-three weeks ended July 3, 1999, the Company recognized $0, $95 and $704, respectively, in compensation cost for the Company's stock option plans in the accompanying consolidated financial statements. Had compensation cost for the Company's plans been determined based on the fair value at the grant date instead of the intrinsic value method described above, the Company's net income (loss) and net income (loss) per share would have been reduced to the pro forma amounts indicated below. Fifty-two weeks Fifty-two weeks Fifty-three weeks ended June 30, 2001 ended July 1, 2000 ended July 3, 1999 ------------------- ------------------- ------------------- Net (loss) income: As reported $ (48,795) $ (11,023) $ 596 Pro forma $ (49,819) $ (13,734) $ (2,160) Basic and diluted (loss) earnings per share: As reported $ (4.48) $ (.98) $ .05 Pro forma $ (4.58) $ (1.22) $ (0.19)
The fair value of each option has been estimated on the date of grant using the Black-Scholes options pricing model with the following assumptions for the periods presented: expected volatility of 30%; no dividend yield; expected life of 7 years; and a risk-free interest rate of 6.5%. All of the Company's stock option plans are administered by the Compensation Committee of the Company's Board of Directors. As of June 30, 2001, 3,911,013 options were exercisable at a weighted average exercise price per share of $5.82. F-18 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- The following table summarizes stock option activity under the plans: Weighted Weighted Average Weighted Average Remaining Average Options Exercise Exercise Price Contractual Grant Date Outstanding Price Per Share per Share Life (Years) Fair Value ------------- ---------------- ------------------- ---------------- ------------ Balance at June 27, 1998 2,616,167 $ 7.92 $ 5.44 - $ 9.63 5.71 Granted 1,120,300 $ 4.47 $ 4.25 - $ 8.13 2.11 Forfeited (21,233) $ 7.88 $ 7.22 - $ 9.63 Exercised (5,000) $ 6.17 $ 6.17 --------- Balance at July 3, 1999 3,710,234 $ 6.88 $ 4.25 - $ 9.63 5.32 Granted 810,300 $ 2.55 $ 2.52 - $ 5.34 1.20 Forfeited (174,234) $ 4.87 $ 2.52 - $ 9.63 --------- Balance at July 1, 2000 4,346,300 $ 6.16 $ 2.52 - $ 9.63 4.72 Granted 1,194,000 $ 0.88 $ 0.73 - $ 1.53 0.41 Forfeited (646,733) $ 5.80 $ 2.52 - $ 9.63 --------- Balance at June 30, 2001 4,893,567 $ 4.92 $ 0.73 - $ 9.63 4.39 =========
On February 17, 1998, the Company granted options to purchase 375,000 shares at $5.4375 and options to purchase 400,000 shares at $6.84375. These options were issued at exercise prices below the market price of $9.6875 on this date. All of the remaining options were granted at the market price on the date of the grant. On April 13, 2000, the Company repriced options to purchase 93,600 shares from the original grant price of $9.625 and options to purchase 30,000 shares with an original grant price of $7.375 to $2.51625 per share. The following table stratifies the options as of June 30, 2001: Weighted Average Weighted Average Total Weighted Average Remaining Exercise Exercise Price Options Exercise Contractual Options Price Per Share per Share Outstanding Price Per Share Life (Years) Exercisable Exercisable ----------------- ------------------ ----------------- ---------------- ------------- ----------------- $ 6.17 - $ 9.63 2,053,267 $ 8.18 2.66 2,036,747 $ 8.19 $ 4.25 - $ 5.44 1,035,300 $ 4.50 4.50 1,033,200 $ 4.50 $ 2.52 - $ 3.16 611,000 $ 2.52 5.79 409,067 $ 2.52 $ 0.73 - $ 1.53 1,194,000 $ 0.88 6.57 431,999 $ 0.93
EMPLOYEE STOCK PURCHASE PLAN The Company sponsors an Employee Stock Purchase Plan ("ESPP") under which it is authorized to issue up to 500,000 shares of common stock to all employees with a minimum of three months of service. The ESPP allows eligible employees to contribute through payroll deductions up to 10% of their annual salary toward stock purchases. Stock purchases will be made quarterly at 90% of the closing price at the last day of any calendar quarter. 13. INCOME TAXES Deferred income taxes at June 30, 2001 and July 1, 2000, reflect the net tax effect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes, the amounts used for income tax purposes and net operating loss carryforwards. Deferred tax assets are recognized to the extent that realization of such benefits is more likely than not. F-19 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- Changes in tax rates or laws will result in adjustments to the recorded deferred tax assets or liabilities in the period that the change is enacted. The components of deferred tax assets and liabilities are as follows: June 30, 2001 July 1, 2000 --------------- -------------- Deferred Tax Assets: Operating and restructuring reserves $ 3,696 $ 5,090 Net operating losses 135,723 135,272 Depreciation and amortization 28,514 29,947 Lease escalation accruals 3,772 4,299 Jobs tax credit 4,441 4,432 Other items 8,112 3,069 --------- --------- 184,258 182,109 Valuation allowance (184,258) (172,544) --------- --------- Net deferred tax assets $ -0- $ 9,565 ========= ========= Composition of amounts in Consolidated Balance Sheet: Deferred tax assets - current $ -- $ 439 Deferred tax liabilities - current -- -- --------- --------- Net deferred tax assets - current $ -- $ 439 ========= ========= Deferred tax assets - noncurrent $ -- $ 9,126 Deferred tax liabilities - noncurrent -- -- --------- --------- Net deferred tax assets - noncurrent $ -- $ 9,126 ========= =========
Deferred tax assets, arising both from future deductible temporary differences and net operating losses ("NOLs"), have been reduced by a valuation allowance to an amount more likely than not to be realized through the future reversal of existing taxable temporary differences. As a result of the losses incurred in Fiscal 2001, the realization of the net deferred tax assets is no longer more likely than not. Therefore, the valuation allowance was increased to fully reserve the net deferred tax assets. Any future reversal of the valuation allowance existing at the effective date of the Company's plan of reorganization to increase the net deferred tax asset will be added to additional paid-in capital. There is no current income tax provision in fiscal 2001, 2000 or 1999; deferred tax provisions in fiscal 2001 and 1999 total $9,565 and $205, respectively. A reconciliation of the total tax provision with the amount computed by applying the statutory federal income tax rate to (loss) income before taxes is as follows: Fifty-two Fifty-two Fifty-three weeks ended weeks ended weeks ended June 30, 2001 July 1, 2000 July 3, 1999 ------------- ------------- ------------ Statutory tax rate (35.0%) (35.0%) 35.0% State income taxes, net of federal benefit -- -- 5.2% Tax effect of permanent differences -- -- (14.6%) Change in valuation allowance 50.7% 35.0% -- ------- ------- ------- Effective tax rate 15.7% 0.0% 25.6% ======= ======= =======
The Company has approximately $380,000 of tax basis NOLs available to offset future taxable income. Approximately $347,000 of this amount ("Section 382 NOLs") is subject to restrictions enacted in the Internal Revenue Code of 1986, as amended, dealing specifically with stock ownership changes and debt cancellations that F-20 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- occurred in connection with the Company's emergence from bankruptcy. Additional restrictions imposed by Internal Revenue Code Section 382 (I)(6), and the regulations thereunder, could further limit the Company's ability to use its Section 382 NOLs to offset future income to an amount approximating $5,500 annually. The remaining $7,000 of NOLs were incurred subsequent to September 2, 1995, and may be used to offset future taxable income without restriction. The NOLs will expire beginning in 2008. The Company also has $4,432 of federal targeted jobs tax credit carryovers, which will expire beginning in 2001. The Internal Revenue Service has completed its field examination of the Company's federal income tax returns for all years to and including June 1992. 14. EMPLOYEE BENEFIT PLANS Defined Contribution Plans The Company has defined contribution employee savings plans covering employees who meet the eligibility requirements as described in the plans. The Company contributes to the union employee savings plan an amount equal to 25% of an employee's contribution up to a maximum of 4% of the employee's compensation. The Company contributes to the nonunion employee savings plan an amount equal to 100% of the employee's contribution up to 2% of the employee's pay and a minimum of 20% of the employee's contribution in excess of 2% up to 4% of employee's pay based on the Company's financial performance. The Company contributes to the Pharmhouse Corp. employee savings plan an amount equal to 100% of the employee's contribution up to one dollar of an employee's pay each week and 25% of the employee's contribution in excess of one dollar each week up to 3% of employee's pay. Employee savings plan expenses for the fifty-two weeks ended June 30, 2001, the fifty-two weeks ended July 1, 2000 and the fifty-three weeks ended July 3, 1999, were $1,215, $1,214 and $1,087, respectively. Health and Welfare Plans The Company also contributes to a multiemployer union sponsored health and welfare plan covering truck drivers and warehouse personnel. Total expenses for the fifty-two weeks ended June 30, 2001, the fifty-two weeks ended July 1, 2000, and the fifty-three weeks ended July 3, 1999, were $2,237, $2,343 and $2,050, respectively. The Company has no postretirement health and welfare or benefits programs. Defined Benefit Plans The Company provides pension benefits under noncontributory defined benefit pension plans to its union employees who have met the applicable age and service requirements specified in the plans. Benefits are earned on the basis of credited service and average compensation over a period of years. Vesting occurs after five years of service as specified under the plans. The Company makes contributions to the plans as necessary to satisfy the minimum funding requirement of ERISA. The Company provided pension benefits under noncontributory defined benefit pension plans to its non-union employees who had met the applicable age and service requirements specified in the plans. During fiscal 1996 the Company's Board of Directors voted to freeze the benefits accruing under its defined benefit plan that covers non-union personnel effective June 29, 1996 and to increase the Company's matching contribution to the defined contribution plan for those employees. The Company terminated its defined benefit plan that covers non-union personnel on April 30, 1998. Lump sum cash payments were made to the majority of plan participants prior to June 27, 1998. Annuities were purchased for the remaining participants during the fifty-three weeks ended July 3, 1999. F-21 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- The following table sets forth the funded status of the Company's defined benefit pension plans and the amounts recognized in the Company's consolidated balance sheets: June 30, 2001 July 1, 2000 ------------- ------------ Change in benefit obligation Benefit obligation at the beginning of the year $ 5,382 $ 4,592 Service costs with expenses 419 339 Interest cost 372 309 Actuarial (gain)/loss (223) 173 Benefits paid (28) (31) ------- ------- Benefit obligation at end of year 5,922 5,382 ------- ------- Change in plan assets Fair value of plan assets at beginning of year 3,704 3,190 Actual return on plan assets 24 129 Employer contributions 67 416 Benefits paid (28) (31) ------- ------- Fair value of plan assets at end of year 3,767 3,704 ------- ------- Funded status (2,155) (1,678) Unrecognized net actuarial loss 1,242 1,220 Unrecognized prior service cost 0 1 ------- ------- Net amount recognized $ (913) $ (457) ======= ======= Amounts recognized in the statement of financial position consist of: Accrued benefit liability $ (913) $ (463) Intangible asset 0 6 ------- ------- Net amount recognized $ (913) $ (457) ======= =======
June 30, 2001 July 1, 2000 ------------- ------------ Assumptions Discount rate 6.5 % 6.5 % Expected long-term rate of return on assets 8.5 % 8.5 % Rate of increase in future compensation levels 4.0 % 4.0 %
Fifty-two Fifty-two Fifty-three weeks ended weeks ended weeks ended June 30, 2001 July 1, 2000 July 3, 1999 ------------- ------------ ------------ Components of net periodic benefit cost Service cost $ 419 $ 339 $ 287 Interest cost 372 309 264 Expected return on plan assets (337) (290) (244) Recognized actuarial loss 69 42 45 ----- ----- ----- Net periodic pension expense $ 523 $ 400 $ 352 ===== ===== =====
F-22 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- The projected benefit obligation, the accumulated benefit obligation, and the fair value of plan assets for the pension plan with the accumulated benefit obligations in excess of plan assets were $5,885, $4,275, and $3,728, respectively, as of June 30, 2001. 15. REORGANIZATION ITEMS AND RELATED RESERVES In August 1995 management identified 50 stores which were scheduled to be reduced in size (rightsized) and provided for the cost of rightsizing and provided a markdown reserve for the inventories which would be liquidated in the affected stores. In 1997, the rightsizing program was replaced with the "Super Phar-Mor" concept. The "Super Phar-Mor" concept involves liquidating slow-moving merchandise and utilizes the excess space to expand the existing grocery offering and adds frozen and refrigerated food. In March 1999, the Company recorded a reserve of approximately $800 in purchase accounting related to the planned closure of a distribution facility acquired as part of the Pharmhouse acquisition (see note 20). The activity in the reserve for costs of downsizing is as follows: Fifty-two Fifty-two Fifty-three weeks ended weeks ended weeks ended June 30, 2001 July 1, 2000 July 3, 1999 ------------- ------------ ------------ Balance, beginning of period $ 340 $ 918 $ 967 Costs incurred in connection with the Pharmhouse acquisition (259) (542) 800 Store rightsizing costs (31) (36) (849) ----- ----- ----- Balance, end of period $ 50 $ 340 $ 918 ===== ===== =====
16. FINANCIAL INSTRUMENTS The Company has financial instruments which include marketable securities, investments and long-term debt. The carrying values of these instruments at June 30, 2001 approximated their fair market value except for the senior unsecured notes. The estimated fair value of the senior unsecured notes is $25,820 at June 30, 2001. The fair values of the instruments were based upon quoted market prices of the same or similar instruments or on the rate available to the Company for instruments of the same maturities. F-23 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- 17. SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED) Fiscal 2001 ----------- Thirteen Thirteen Thirteen Thirteen weeks ended weeks ended weeks ended weeks ended September 30, 2000 December 30, 2000 March 31, 2001 June 30, 2001 ------------------ ----------------- ---------------- ----------------- Sales $ 308,187 $ 342,326 $ 300,175 $ 290,324 Gross profit $ 52,909 $ 59,273 $ 51,861 $ 48,977 (Loss) income before extraordinary item (8,502) (9,255) (6,263) (46,330) (Loss) income per basic and diluted share before extraordinary item (.77) (.84) (.58) (4.30) Net (loss) income $ (8,502) $ 7,842 $ (3,629) $ (44,506) Net (loss) income per basic and diluted share $ (0.77) $ 0.72 $ (0.34) $ (4.13) Weighted average number of basic and diluted shares outstanding 11,019,871 10,932,841 10,810,801 10,781,923
Fiscal 2000 ----------- Thirteen Thirteen Thirteen Fourteen weeks ended weeks ended weeks ended weeks ended October 2, 1999 January 1, 2000 April 1, 2000 July 1, 2000 ------------------ ----------------- ---------------- ----------------- Sales $ 317,835 $ 350,411 $ 308,663 $ 315,181 Gross profit $ 61,052 $ 70,061 $ 54,560 $ 56,209 (Loss) income before extraordinary item (4,191) 7,912 (2,303) (13,558) (Loss) income per basic and diluted share before extraordinary item (.36) .69 (.21) (1.23) Net (loss) income $ (4,191) $ 8,118 $ (1,839) $ (13,111) Net (loss) income per basic and diluted share $ (0.36) $ 0.71 $ (0.17) $ (1.19) Weighted average number of basic and diluted shares outstanding 11,516,185 11,383,411 11,032,886 11,032,886
In the thirteen weeks ended June 30, 2001, the Company recorded an impairment of long-lived assets in the amount of $23,377 (see Note 3.o.), increased the valuation allowance on deferred taxes by $9,565 to fully reserve the net deferred tax assets (see Note 13) and recorded an other than temporary loss on its investment in Avatex in the amount of $4,248 (see Note 3.i.). F-24 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- 18. (LOSS) INCOME PER SHARE Basic earnings per share is computed by dividing net income (loss) by the average number of common shares outstanding during the period. The diluted earnings (loss) per share calculation assumes the conversion of dilutive stock options and warrants into common shares. The earnings per share calculations for all periods are as follows: Fifty-two Fifty-two Fifty-three weeks ended weeks ended weeks ended June 30, 2001 July 1, 2000 July 3, 1999 --------------- ---------------- ---------------- BASIC (LOSS) EARNINGS PER SHARE Net (loss) income available for common shares $ (48,795) $ (11,023) $ 596 Basic weighted average common shares outstanding 10,886,359 11,241,342 11,522,800 Basic earnings (loss) per share $ (4.48) $ (.98) $ .05 DILUTED (LOSS) EARNINGS PER SHARE Net (loss) income available for common shares $ (48,795) $ (11,023) $ 596 Diluted weighted average common shares 10,886,359 11,241,342 11,570,955 Diluted earnings per share $ (4.48) $ (.98) $ .05
There were 4,893,567, 4,346,300 and 3,710,234 options for the fifty-two weeks ended June 30, 2001, the fifty-two weeks ended July 1, 2000 and the fifty-three weeks ended July 3, 1999, respectively, and 1,250,000 warrants for the fifty-two weeks ended June 30, 2001, the fifty-two weeks ended July 1, 2000 and the fifty-three weeks ended July 3, 1999 excluded from the calculation of diluted (loss) income per share as they would have had an anti-dilutive effect on (loss) income per share. 19. LITIGATION The Company and its subsidiaries are involved in legal proceedings, claims and litigation arising in the ordinary course of business. In the opinion of management, the outcome of such current legal proceedings, claims and litigation will not have a material impact on the Company's consolidated financial position, results of operations or cash flows. 20. BUSINESS COMBINATIONS On March 15, 1999, the Company completed the merger of its wholly owned subsidiary Pharmacy Acquisition Corp. ("PAC") with and into Pharmhouse Corp. ("Pharmhouse"), pursuant to the Agreement and Plan of Merger dated as of December 17, 1998 among Phar-Mor, PAC and Pharmhouse (the "Merger Agreement"). As a result of the merger Pharmhouse became a wholly owned subsidiary of Phar-Mor. In addition, subject to the terms of the Merger Agreement, each share of the common stock of Pharmhouse was converted into the right to receive $2.88 per share in cash (the "Merger"). The total purchase price payable in connection with the Merger was approximately $34,200, consisting of $7,500 in cash and the assumption of $26,700 in debt. Phar-Mor and PAC financed the payment of the purchase price and all other fees and expenses associated with the Merger through cash from operations and from borrowings under the Company's Amended Revolving Credit Facility. The Company used its excess cash position and excess availability under its Amended Revolving Credit Facility to pay off $26,700 in debt that was assumed as part of the merger with Pharmhouse. F-25 NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars in thousands, except per share amounts, continued) -------------------------------------------------------------------------------- The Merger was accounted for under the purchase method of accounting. The results of operations of Pharmhouse from March 16, 1999 through July 3, 1999 have been included in the Consolidated Statements of Operations for the fifty-three weeks ended July 3, 1999. The total purchase price payable in connection with the Merger was approximately $34,200, consisting of $7,500 in cash and the assumption of $26,700 in debt. Goodwill is being amortized using the straight-line method over a period of 25 years. The fair value of the assets acquired and liabilities assumed was as follows: Identifiable assets acquired $54,962 Liabilities assumed (61,954) Goodwill 14,866 ------- Cash paid $7,874 ======= The following supplemental pro forma information is presented as though the companies combined at the beginning of the respective periods: Fifty-three weeks Ended July 3, 1999 -------------------- Sales $ 1,337,222 ============ Net loss $ (7,983) ============ Basic and diluted loss per common share $ (.69) ============ Pharmhouse operated 32 discount drug stores in eight mid-Atlantic and New England states under the names "Pharmhouse" and "Rx Place". F-26 Schedule II VALUATION AND QUALIFYING ACCOUNTS Balance at Charged to Balance at beginning costs and Deductions- end of Description of period expense Charge-offs period ----------- --------- --------- ----------- ---------- Allowance for doubtful accounts ------------------------------- 53 weeks ended July 3 1999 $ 1,402 $ 2,097 $ (1,755) $ 1,744 52 weeks ended July 1, 2000 1,744 4,049 (4,289) 1,504 52 weeks ended June 30, 2001 1,504 1,607 (1,657) 1,454 Inventory shrink reserve ------------------------ 53 weeks ended July 3, 1999 3,924 9,741 (7,839) 5,826 52 weeks ended July 1, 2000 5,826 11,155 (12,800) 4,181 52 weeks ended June 30, 2001 4,181 14,353 (13,382) 5,152
F-27
EX-10 3 a2001-10kexa.txt LOAN AND SECURITY AGREEMENT ================================================================ LOAN AND SECURITY AGREEMENT ================================================================ FLEET RETAIL FINANCE INC. AGENT FOR THE LENDERS REFERENCED HEREIN ----------------------------------- HELLER FINANCIAL, INC. CO-AGENT AND DOCUMENTATION AGENT PHAR-MOR, INC. THE LEAD BORROWER ---------------------------------------------------------------- PHAR-MOR, INC. PHAR-MOR, INC. LLC PHAR-MOR OF DELAWARE, INC. PHAR-MOR OF FLORIDA, INC. PHAR-MOR OF OHIO, INC. PHAR-MOR OF VIRGINIA, INC. PHAR-MOR OF WISCONSIN, INC. PHARMHOUSE CORP. RX REALTY CORP. THE BORROWERS ---------------------------------------------------------------- Fleet Securities Inc. THE SYNDICATION AGENT ---------------------------------------------------------------- September 24, 2001 ================================================================================ TABLE OF CONTENTS Article 1:- DEFINITIONS:.......................................................1 Article 2:- THE REVOLVING CREDIT:.............................................26 21- ESTABLISHMENT OF REVOLVING CREDIT.................................26 22- INITIAL RESERVES. CHANGES TO RESERVES.............................27 23- ADVANCES IN EXCESS OF BORROWING BASE (OVERLOANS)..................27 24- RISKS OF VALUE OF COLLATERAL......................................28 25- COMMITMENT TO MAKE REVOLVING CREDIT LOANS AND SUPPORT LETTERS OF CREDIT.............................................28 26- REVOLVING CREDIT LOAN REQUESTS....................................28 27- MAKING OF REVOLVING CREDIT LOANS..................................29 28- SWINGLINE LOANS...................................................30 29- THE LOAN ACCOUNT..................................................30 210- THE REVOLVING CREDIT NOTES.......................................31 211- PAYMENT OF THE LOAN ACCOUNT......................................32 212- INTEREST ON REVOLVING CREDIT LOANS...............................33 213- REVOLVING CREDIT COMMITMENT FEE..................................33 214- AGENT'S FEE......................................................33 215- UNUSED LINE FEE..................................................34 216- EARLY TERMINATION FEE............................................34 217- CONCERNING FEES..................................................34 218- AGENT'S AND REVOLVING CREDIT LENDERS' DISCRETION.................34 219- PROCEDURES FOR ISSUANCE OF L/C'S.................................35 220- FEES FOR L/C'S...................................................36 221- CONCERNING L/C'S.................................................37 222- CHANGED CIRCUMSTANCES............................................38 223- DESIGNATION OF LEAD BORROWER AS BORROWERS' AGENT.................39 224- LENDERS' COMMITMENTS.............................................40 225- REDUCTION OF REVOLVING CREDIT CEILING............................41 Article 3:- CONDITIONS PRECEDENT:.............................................41 31- CORPORATE DUE DILIGENCE...........................................41 32- OPINION...........................................................41 33- ADDITIONAL DOCUMENTS..............................................41 34- BORROWING ORDER...................................................41 35- REPRESENTATIONS AND WARRANTIES....................................42 36- CONSENTS AND APPROVALS............................................42 37- NO DEFAULTS UNDER APPLICABLE LAW OR MATERIAL AGREEMENTS...........42 38- NO LITIGATION.....................................................42 39- ALL FEES AND EXPENSES PAID........................................42 310- NO MATERIAL ADVERSE CHANGE.......................................42 311- MINIMUM DAY ONE EXCESS AVAILABILITY..............................42 312- BORROWER NOT IN DEFAULT..........................................42 313- PROJECTIONS......................................................42 314- OTHER INFORMATION................................................43 315- GOVERNMENT REGULATIONS...........................................43 316- BENEFIT OF CONDITIONS PRECEDENT..................................43 Article 4:- GENERAL REPRESENTATIONS, COVENANTS AND WARRANTIES:................43 41- PAYMENT AND PERFORMANCE OF LIABILITIES............................43 42- DUE ORGANIZATION. AUTHORIZATION. NO CONFLICTS.....................43 43- TRADE NAMES.......................................................44 44- INFRASTRUCTURE....................................................45 45- LOCATIONS.........................................................45 46- TITLE TO ASSETS...................................................46 47- INDEBTEDNESS......................................................46 48- INSURANCE.........................................................47 49- LICENSES..........................................................47 410- LEASES...........................................................48 411- REQUIREMENTS OF LAW..............................................48 412- LABOR RELATIONS..................................................48 413- MAINTAIN PROPERTIES..............................................49 414- TAXES............................................................49 415- NO MARGIN STOCK..................................................50 416- ERISA............................................................50 417- HAZARDOUS MATERIALS..............................................51 418- LITIGATION.......................................................51 419- DIVIDENDS. INVESTMENTS. CORPORATE ACTION.........................51 420- NEW BORROWERS....................................................52 421- LOANS............................................................53 422- PROTECTION OF ASSETS.............................................53 423- LINE OF BUSINESS.................................................54 424- AFFILIATE TRANSACTIONS...........................................54 425- FURTHER ASSURANCES...............................................54 426- ADEQUACY OF DISCLOSURE...........................................55 427- NO RESTRICTIONS ON LIABILITIES...................................55 428- OTHER COVENANTS..................................................55 Article 5:- FINANCIAL REPORTING AND PERFORMANCE COVENANTS:....................55 51- MAINTAIN RECORDS..................................................55 52- ACCESS TO RECORDS.................................................56 53- IMMEDIATE NOTICE TO AGENT.........................................57 54- Borrowing Base Certificate........................................58 55- MONTHLY REPORTS...................................................58 56- QUARTERLY REPORTS.................................................58 57- ANNUAL REPORTS....................................................58 58- OFFICERS' CERTIFICATES............................................59 59- INVENTORIES, APPRAISALS, AND AUDITS...............................60 510- ADDITIONAL FINANCIAL INFORMATION.................................60 511- MINIMUM EXCESS AVAILABILITY......................................61 Article 6:- USE OF COLLATERAL:................................................62 61- USE OF INVENTORY COLLATERAL.......................................62 62- INVENTORY QUALITY.................................................62 63- ADJUSTMENTS AND ALLOWANCES........................................62 64- VALIDITY OF ACCOUNTS..............................................62 65- NOTIFICATION TO ACCOUNT DEBTORS...................................63 Article 7:- CASH MANAGEMENT. PAYMENT OF LIABILITIES:..........................63 71- DEPOSITORY ACCOUNTS...............................................63 72- CREDIT CARD RECEIPTS..............................................63 73- THE CONCENTRATION, BLOCKED, AND OPERATING ACCOUNTS................64 74- PROCEEDS AND COLLECTIONS..........................................64 75- PAYMENT OF LIABILITIES............................................65 76- THE OPERATING ACCOUNT.............................................66 Article 8:- GRANT OF SECURITY INTEREST:.......................................66 81- GRANT OF SECURITY INTEREST........................................66 82- EXTENT AND DURATION OF SECURITY INTEREST..........................67 Article 9:- AGENT AS BORROWER'S ATTORNEY-IN-FACT:.............................67 91- APPOINTMENT AS ATTORNEY-IN-FACT...................................67 92- NO OBLIGATION TO ACT..............................................68 Article 10:- EVENTS OF DEFAULT:...............................................68 101- FAILURE TO PAY THE REVOLVING CREDIT..............................68 102- FAILURE TO MAKE OTHER PAYMENTS...................................68 103- FAILURE TO PERFORM COVENANT OR LIABILITY (NO GRACE PERIOD).......68 104- Financial Reporting Requirements.................................68 105- FAILURE TO PERFORM COVENANT OR LIABILITY (GRACE PERIOD)..........69 106- MISREPRESENTATION................................................69 107- ACCELERATION OF OTHER DEBT. BREACH OF LEASE......................69 108- DEFAULT UNDER OTHER AGREEMENTS...................................69 109- UNINSURED CASUALTY LOSS..........................................69 1010- ATTACHMENT. JUDGMENT. RESTRAINT OF BUSINESS.....................69 1011- MODIFICATION OF BORROWING ORDER.................................70 1012- APPOINTMENT OF TRUSTEE OR EXAMINER..............................70 1013- CONVERSION OF PROCEEDINGS.......................................70 1014- RELIEF FROM STAY................................................70 1015- DEFAULT BY GUARANTOR............................................70 1016- INDICTMENT - FORFEITURE.........................................70 1017- TERMINATION OF GUARANTY.........................................70 1018- CHALLENGE TO LOAN DOCUMENTS.....................................71 1019- CHANGE IN CONTROL...............................................71 Article 11:- RIGHTS AND REMEDIES UPON DEFAULT:................................71 111- Acceleration.....................................................71 112- RIGHTS OF ENFORCEMENT............................................71 113- SALE OF COLLATERAL...............................................72 114- OCCUPATION OF BUSINESS LOCATION..................................72 115- GRANT OF NONEXCLUSIVE LICENSE....................................73 116- ASSEMBLY OF COLLATERAL...........................................73 117- RIGHTS AND REMEDIES..............................................73 Article 12:- REVOLVING CREDIT FUNDINGS AND DISTRIBUTIONS:.....................73 121- REVOLVING CREDIT FUNDING PROCEDURES..............................73 122- SWINGLINE LOANS..................................................74 123- AGENT'S COVERING OF FUNDINGS:....................................74 124- ORDINARY COURSE DISTRIBUTIONS....................................76 Article 13:- ACCELERATION AND LIQUIDATION:....................................77 131- ACCELERATION NOTICES.............................................77 132- ACCELERATION.....................................................77 133- INITIATION OF LIQUIDATION........................................77 134- ACTIONS AT AND FOLLOWING INITIATION OF LIQUIDATION...............78 135- AGENT'S CONDUCT OF LIQUIDATION...................................78 136- DISTRIBUTION OF LIQUIDATION PROCEEDS:............................78 137- RELATIVE PRIORITIES TO PROCEEDS OF LIQUIDATION...................79 Article 14:- THE AGENT:.......................................................79 141- APPOINTMENT OF THE AGENT.........................................79 142- RESPONSIBILITIES OF AGENT........................................80 143- CONCERNING DISTRIBUTIONS BY THE AGENT............................81 144- DISPUTE RESOLUTION:..............................................81 145- DISTRIBUTIONS OF NOTICES AND OF DOCUMENTS........................82 146- CONFIDENTIAL INFORMATION.........................................82 147- RELIANCE BY AGENT................................................82 148- NON-RELIANCE ON AGENT AND OTHER REVOLVING CREDIT LENDERS.........83 149- INDEMNIFICATION..................................................83 1410- RESIGNATION OF AGENT............................................84 Article 15:- ACTION BY AGENTS - CONSENTS - AMENDMENTS - WAIVERS:..............84 151- ADMINISTRATION OF CREDIT FACILITIES..............................84 152- ACTIONS REQUIRING OR ON DIRECTION OF MAJORITY LENDERS............85 153- ACTIONS REQUIRING OR ON DIRECTION OF SUPERMAJORITY LENDERS.......85 154- ACTION REQUIRING CERTAIN CONSENT.................................86 155- ACTIONS REQUIRING OR DIRECTED BY UNANIMOUS CONSENT...............86 156- ACTIONS REQUIRING SWINGLINE LENDER CONSENT.......................87 157- ACTIONS REQUIRING AGENT'S CONSENT................................87 158- MISCELLANEOUS ACTIONS............................................87 159- ACTIONS REQUIRING BORROWER'S CONSENT.............................88 1510- NONCONSENTING REVOLVING CREDIT LENDER...........................88 Article 16:- ASSIGNMENTS BY REVOLVING CREDIT LENDERS:.........................89 161- ASSIGNMENTS AND ASSUMPTIONS......................................89 162- ASSIGNMENT PROCEDURES............................................90 163- EFFECT OF ASSIGNMENT.............................................90 Article 17:- NOTICES:.........................................................91 171- NOTICE ADDRESSES.................................................91 172- NOTICE GIVEN.....................................................92 Article 18:- TERM:............................................................92 181- TERMINATION OF REVOLVING CREDIT..................................92 182- ACTIONS ON TERMINATION...........................................92 Article 19:- GENERAL:.........................................................93 191- PROTECTION OF COLLATERAL.........................................93 192- PUBLICITY........................................................93 193- SUCCESSORS AND ASSIGNS...........................................93 194- SEVERABILITY.....................................................93 195- AMENDMENTS. COURSE OF DEALING....................................93 196- POWER OF ATTORNEY................................................94 197- APPLICATION OF PROCEEDS..........................................94 198- INCREASED COSTS..................................................94 199- COSTS AND EXPENSES OF THE AGENT..................................95 1910- COPIES AND FACSIMILES...........................................95 1911- MASSACHUSETTS LAW...............................................96 1912- INDEMNIFICATION.................................................96 1913- RULES OF CONSTRUCTION...........................................96 1914- INTENT..........................................................98 1915- PARTICIPATIONS:.................................................98 1916- RIGHT OF SET-OFF................................................98 1917- PLEDGES TO FEDERAL RESERVE BANKS:...............................98 1918- MAXIMUM INTEREST RATE...........................................99 1919- EXECUTION IN COUNTERPARTS.......................................99 1920- WAIVERS.........................................................99 EXHIBITS 2:2-8(c) : SwingLine Note 2:2-10 : Revolving Credit Note 2:2-24 : Revolving Credit Lenders' Commitments 3:3-2 : Form of Opinion 3:3-14 : Additional Documents 4:4-2 : Corporate Information 4:4-3 : Trade Names 4:4-5 : Locations, Leases, and Landlords 4:4-6 : Encumbrances 4:4-6(c)(ii) : Equipment Usage Agreement 4:4-7 : Indebtedness 4:4-8 : Insurance Policies 4:4-10 : Capital Leases 4:4-12 : Labor Relations 4:4-14 : Taxes 4:4-16(a) : ERISA 4:4-17(a) : Hazardous Materials 4:4-18 : Litigation 5:5-4 : Borrowing Base Certificate 5:5-5 : Monthly Reports 7:7-1(a) : DDA's. 7:7-1(b)(ii) : Blocked Account Agreement 7:7-2 : Credit Card Arrangements 16:16-2 : Assignment and Acceptance 1 ================================================================================ LOAN AND SECURITY AGREEMENT ================================================================================ September 24, 2001 THIS AGREEMENT is made between Fleet Retail Finance Inc. (in such capacity, herein the "Agent"), a Delaware corporation with offices at 40 Broad Street, Boston, Massachusetts 02109, as agent for the ratable benefit of the "Revolving Credit Lenders", who are, at present, those financial institutions identified on the signature pages of this Agreement and who in the future are those Persons (if any) who become "Revolving Credit Lenders" in accordance with the provisions of Section 2:2-24, below; and The Revolving Credit Lenders; and Phar-Mor, Inc., debtor-in-possession, in such capacity, ( the "Lead Borrower"), a Pennsylvania corporation with its principal executive offices at 20 Federal Plaza West, Youngstown, Ohio 44503, as agent for the following (individually, a "Borrower" and collectively, the "Borrowers"): Phar-Mor, Inc., a Pennsylvania corporation, debtor-in-possession, Phar-Mor of Florida, Inc., a Pennsylvania corporation, debtor-in-possession, Phar-Mor of Ohio, Inc., an Ohio corporation, debtor-in-possession, Phar-Mor of Virginia, Inc., a Virginia corporation, debtor-in-possession, Phar-Mor of Wisconsin, Inc., a Wisconsin corporation, debtor-in-possession, Phar-Mor of Delaware, Inc., a Delaware corporation, debtor-in-possession, Phar-Mor, Inc. LLC, a Pennsylvania limited liability company, debtor-in-possession, Pharmhouse Corp., a New York corporation, debtor-in-possession, and RX Realty Corp., a New York corporation, debtor-in-possession, in consideration of the mutual covenants contained herein and benefits to be derived herefrom, WITNESSETH: Article 1: - DEFINITIONS: As used herein, the following terms have the following meanings or are defined in the section of this Agreement so indicated: "Acceleration": The making of demand or declaration that any indebtedness, not otherwise due and payable, is due and payable. Derivations of the word "Acceleration" (such as "Accelerate") are used with like meaning in this Agreement. 2 "Acceleration Notice": Written notice as follows: (a) From the Agent to the Revolving Credit Lenders, as provided in 13:13-1(a). (b) From the SuperMajority Lenders to the Agent, as provided in Section 13:13-1(b). "Account Debtor": Has the meaning given that term in the UCC. "Accounts" and "Accounts Receivable" include, without limitation, "accounts" as defined in the UCC, and also all: accounts, accounts receivable, receivables, and rights to payment (whether or not earned by performance) for: property that has been or is to be sold, leased, licensed, assigned, or otherwise disposed of; services rendered or to be rendered; a policy of insurance issued or to be issued; a secondary obligation incurred or to be incurred; arising out of the use of a credit or charge card or information contained on or used with that card; and also all Inventory which gave rise thereto, and all rights associated with such Inventory, including the right of stoppage in transit; all reclaimed, returned, rejected or repossessed Inventory (if any) the sale of which gave rise to any Account. "ACH": Automated clearing house. "Affiliate": The following: (a) With respect to any two Persons, a relationship in which (i) one holds, directly or indirectly, not less than twenty five percent (25%) of the capital stock, beneficial interests, partnership interests, or other equity interests of the other; or (ii) one has, directly or indirectly, the right, under ordinary circumstances, to vote for the election of a majority of the directors (or other body or Person who has those powers customarily vested in a board of directors of a corporation); or (iii) not less than twenty five percent (25%) of their respective ownership is directly or indirectly held by the same third Person. (b) Any Person which: is a parent, brother-sister, subsidiary, of a Borrower; could have such enterprise's tax returns or financial statements consolidated with that Borrower's; could be a member of the same controlled group of corporations (within the meaning of Section 1563(a)(1), (2) and (3) of the Internal Revenue Code of 1986, as amended from time to time) of which any Borrower is a member; or controls or is controlled by any Borrower. "Agent": Is referred to in the Preamble. "Agent's Cover": Defined in Section 12:12-3(c)(i). 3 "Agent's Fee": Is defined in Section 2:2-14. "Agent's Rights and Remedies": Is defined in Section 11:11-7. "Applicable Law": As to any Person:(i) All statutes, rules, regulations, orders, or other requirements having the force of law and (ii) all court orders and injunctions, arbitrator's decisions, and/or similar rulings, in each instance ((i) and (ii)) of or by any federal, state, municipal, and other governmental authority, or court, tribunal, panel, or other body which has jurisdiction over such Person, or any property of such Person, or of any other Person for whose conduct such Person would be responsible. "Applicable Margin": The Base Margin Loans, Eurodollar Loans and L/C Fees determined as of the date of this Agreement based upon the following criteria: |----|------------|-----------|----------|-----------|-----------| |Tier|Availability|Base Margin|Eurodollar|Documentary|Standby L/C| | | |Applicable |Applicable|L/C Fees |Fees | | | |Margin |Margin | | | |----|------------|-----------|----------|-----------|-----------| |1 |In excess of| 0% | 2.25% | 1.75% | 2.25% | | |$50,000,000 | | | | | |----|------------|-----------|----------|-----------|-----------| |2 |In excess of| .25% | 2.50% | 2.00% | 2.50% | | |$20,000,000 | | | | | | |but less | | | | | | |than or | | | | | | |equal to | | | | | | |$50,000,000 | | | | | |----|------------|-----------|----------|-----------|-----------| |3 |Less than or| .50% | 2.75% | 2.25% | 2.75% | | |equal to | | | | | | |$20,000,000 | | | | | |----|------------|-----------|----------|-----------|-----------| The initial Applicable Margin and L/C Fees shall be at Tier 2, above. The Applicable Margin and L/C Fees shall be adjusted quarterly as of the first day of each calendar quarter based upon the average Availability for the immediately preceding quarter, as shown on the Borrowing Base Certificates for such quarter. Upon the occurrence of an Event of Default, interest shall accrue at the rate set forth in Section 2:2-11(f), and L/C Fees shall accrue at 200 basis points in excess of the L/C Fees set forth at Level 3, above. "Assigning Revolving Credit Lender": Defined in Section 16:16-1(a). 4 "Assignment and Acceptance": Defined in Section 16:16-2. "Availability": The lesser of (a) or (b), where: (a)is the result of (i) The Revolving Credit Ceiling Minus (ii) The aggregate unpaid balance of the Loan Account Minus (iii) The aggregate undrawn Stated Amount of all then outstanding L/C's. Minus (vi) The Carve Out. Minus (vii) The amounts then outstanding, if any, under the Pre-Petition Agreement. (b) is the result of (i) The Borrowing Base Minus (ii) The aggregate unpaid balance of the Loan Account Minus (iv) The aggregate undrawn Stated Amount of all then outstanding L/C's. Minus (v) The aggregate of the Availability Reserves Minus (vi) The Carve Out. Minus (vii) The amounts then outstanding, if any, under the Pre-Petition Agreement. 5 "Availability Reserves": Such reserves as the Agent from time to time determines in the Agent's discretion as being appropriate to reflect the impediments to the Agent's ability to realize upon the Collateral. "Bankruptcy Code": Title 11, U.S.C., as amended from time to time. "Bankruptcy Recoveries": Any claim or recovery realized by any Borrower or which any Borrower may be entitled to assert by reason of any avoidance or other power vested in or on behalf of any Borrower or the estate of any Borrower under the Bankruptcy Code, including, without limitation, claims and recoveries based upon powers provided for in Chapter 5 thereof. "Base": The higher of (i) the annual rate of interest announced from time to time by Fleet National Bank at its head office in Boston, Massachusetts, as its "Prime Rate" or (ii) one-half of one percent (.50%) above the Federal Funds Effective Rate. Federal Funds Effective Rate shall mean for any day, the rate per annum equal to the weighted average of the rates on overnight federal funds transactions with members of the Federal Reserve System arranged by federal funds brokers, as published for such day (or, if such day is not a Business Day, for the next preceding Business Day) by the Federal Reserve Bank of New York, or, if such rate is not published for any day that is a Business Day, the average of the quotations for such day on such transactions received by Fleet National Bank from three funds brokers of recognized standing selected by Fleet National Bank. Any change in "Base" shall be effective, for purposes of the calculation of interest due hereunder, when such change is made effective generally by the bank on whose rate or index "Base" is being set. "Base Margin Loan": Each Revolving Credit Loan while bearing interest at the Base Margin Rate. "Base Margin Rate": The aggregate of Base plus the Applicable Margin per annum. "Blocked Account": Any DDA into which the contents of any other DDA is transferred. "Blocked Account Agreement": An Agreement substantially in the form of EXHIBIT 7:7-1(b)(ii). "Borrower" and "Borrowers": Is defined in the Preamble. 6 "Borrowing Base": The aggregate of the following: The face amount of Eligible Receivables (net of Receivables Reserves) multiplied by the Receivables Advance Rate. Plus The lesser of (a) the Cost of Eligible Inventory (net of Inventory Reserves) multiplied by the Inventory Advance Rate or (b) eighty-five percent (85%) of the appraised liquidation value of Eligible Inventory (expressed as a percentage of the Cost of appraised Eligible Inventory) (provided that the appraised liquidation value of the Borrowers' prescription list shall in no event exceed nine percent (9%) of the appraised liquidation value of Eligible Inventory, as determined in accordance with Section 5:5-9). "Borrowing Base Certificate": Is defined in Section 5:5-4. "Borrowing Order": An order entered by the Bankruptcy Court in the Proceedings in substantially the form annexed hereto as EXHIBIT 1-2 (or such other form as is acceptable to the Agent in its reasonable discretion), which shall not have been stayed, modified in an adverse manner, as determined by the Agent in its reasonable discretion, or appealed (if the Agent determines in its reasonable discretion, after designation of the issues on appeal, that such appeal could reasonably affect the value of the Collateral or the Agent's or Lenders' ability to realize upon the Collateral). "Business Day": Any day other than (a) a Saturday or Sunday; (b) any day on which banks in Boston, Massachusetts or in Youngstown, Ohio, generally are not open to the general public for the purpose of conducting commercial banking business; or (c) a day on which the principal office of the Agent or Fleet National Bank is not open to the general public to conduct business. "Capital Expenditures": The expenditure of funds or the incurrence of liabilities which may be capitalized in accordance with GAAP. "Capital Lease": Any lease which may be capitalized in accordance with GAAP. "Carve Out": $1,000,000.00, subject to the terms of the Borrowing Order. 7 "Change in Control": The occurrence of any of the following: (a) The acquisition, by any group of persons (within the meaning of the Securities Exchange Act of 1934, as amended) or by any Person, of beneficial ownership (within the meaning of Rule 13d-3 of the Securities and Exchange Commission) of 20% or more of the issued and outstanding capital stock of the Lead Borrower having the right, under ordinary circumstances, to vote for the election of directors of the Lead Borrower (excluding any acquisition of stock by Avatex Corporation). (b) More than half of the persons who were directors of the Lead Borrower on the first day of any period consisting of twelve (12) consecutive calendar months (the first of which twelve (12) month periods commencing with the first day of the month during which this Agreement was executed), cease, for any reason other than death, disability, or replacement by other Persons nominated by Avatex Corporation, a Delaware corporation to be directors of the Lead Borrower. (c) Any failure of the Lead Borrower to own, beneficially and of record, 100% of the capital stock of all other Borrowers, either directly or through ownership of 100% of the capital stock of any entity which owns the stock of any other Borrower. "Chattel Paper": Has the meaning given that term in the UCC. "Collateral": Is defined in Section 8:8-1. "Collateral Interest": Any interest in property to secure an obligation, including, without limitation, a security interest, mortgage, and deed of trust. "Concentration Account": Is defined in Section 7:7-3. "Consent": Actual consent given by the Revolving Credit Lender from whom such consent is sought; or the passage of seven (7) Business Days from receipt of written notice to a Revolving Credit Lender from the Agent of a proposed course of action to be followed by the Agent without such Revolving Credit Lender's giving the Agent written notice of that Revolving Credit Lender's objection to such course of action, provided that the Agent may rely on such passage of time as consent by a Revolving Credit Lender only if such written notice states that consent will be deemed effective if no objection is received within such time period. 8 "Consigned Inventory": Inventory held by a Borrower on consignment (including, without limitation, GE lightbulbs). "Cost": The lower of (a) or (b), where: (a) is the calculated cost of purchases, based upon the Borrowers' accounting practices, known to the Agent, which practices are in effect on the date on which this Agreement was executed as such calculated cost is determined from: invoices received by the Borrowers; the Borrowers' purchase journal; or the Borrowers' stock ledger. (b) is the cost equivalent of the lowest ticketed or promoted price at which the subject Inventory is offered to the public, after all mark-downs (whether or not such price is then reflected on the Borrowers' accounting system), which cost equivalent is determined in accordance with the cost method of accounting. "Cost" does not include inventory capitalization costs or other non-purchase price charges (such as freight) used in the Borrowers' calculation of cost of goods sold. "Costs of Collection": All reasonable attorneys' fees and reasonable out-of-pocket expenses incurred by the Agent's attorneys, and all reasonable out-of-pocket costs incurred by the Agent in the administration of the Liabilities and/or the Loan Documents, including, without limitation, reasonable costs and expenses associated with travel on behalf of the Agent, where such costs and expenses are directly or indirectly related to or in respect of the Agent's: administration and management of the Liabilities; negotiation, documentation, and amendment of any Loan Document; or efforts to preserve, protect, collect, or enforce the Collateral, the Liabilities, and/or the Agent's Rights and Remedies and/or any of the rights and remedies of the Agent against or in respect of any guarantor or other person liable in respect of the Liabilities (whether or not suit is instituted in connection with such efforts). "Costs of Collection" shall also include the reasonable fees and expenses of Lenders' Special Counsel. The Costs of Collection are Liabilities, and at the Agent's option may bear interest, after demand, at the then effective Base Margin Rate. "Customer Credit Liability": Gift certificates, merchandise credits, layaway obligations, customer deposits, frequent shopping programs, and similar liabilities of any Borrower to its retail customers and prospective customers. "DDA": Any checking or other demand daily depository account maintained by any Borrower. "Default": Any occurrence, circumstance, or state of facts with respect to any Borrower which (a) is an Event of Default; or (b) would become an Event of Default if any requisite notice were given and/or any requisite period of time were to run and such occurrence, circumstance, or state of facts were not absolutely cured within any applicable grace period. 9 "Delinquent Revolving Credit Lender": Defined in Section 12:12-3(c). "Deposit Account": Has the meaning given that term in the UCC. "Documents": Has the meaning given that term in the UCC. "Documents of Title": Has the meaning given that term in the UCC. "Eligible Assignee": A bank, insurance company, or company engaged in the business of making commercial loans having a combined capital and surplus in excess of three hundred million dollars ($300,000,000.00) or any Affiliate of any Revolving Credit Lender, or any Person to whom a Revolving Credit Lender assigns its rights and obligations under this Agreement as part of a programmed assignment and transfer of such Revolving Credit Lender's rights in and to a material portion of such Revolving Credit Lender's portfolio of asset based credit facilities. "Eligible Inventory": Eligible L/C Inventory and such of the Borrowers' Inventory consisting of merchandise inventory (inclusive of pharmaceutical Inventory and prescription list), at such locations, and of such types, character, qualities and quantities, as the Agent in its discretion from time to time determines to be acceptable for borrowing, as to which Inventory, the Agent has a perfected security interest which is prior and superior to all security interests, claims, and Encumbrances (other than Permitted Encumbrances). Eligible Inventory will exclude, without limitation, Inventory that is not saleable, including non-merchandise categories (labels, bags, packaging, etc.), Inventory in foreign locations (except for Eligible L/C Inventory), fresh produce inventory, samples, damaged goods, return to vendor merchandise, and Consigned Inventory. "Eligible L/C Inventory": Inventory to be acquired by a Borrower, the purchase of which is supported by a documentary L/C then having an initial expiry of forty five (45) or less days, provided that (a) Such Inventory is of such types, character, qualities and quantities (net of Inventory Reserves) as the Agent in its reasonable discretion from time to time reasonably determines to be eligible for borrowing; and (b) The documentary L/C supporting such purchase names the Agent or any Issuer as consignee of the subject Inventory and the Agent has control over the documents which evidence ownership of the subject Inventory (such as by the providing to the Agent of a Customs Brokers Agreement in form reasonably satisfactory to the Agent). 10 "Eligible Receivables": Such of the Borrowers' Accounts as arise in the ordinary course of the Borrowers' business for goods sold and/or services rendered by the Borrowers, which Accounts have been determined by the Agent in its discretion to be satisfactory and have been earned by performance and are owed to the Borrowers by such of the Borrowers' trade customers as the Agent determines to be satisfactory, in the Agent's discretion in each instance, as to which Accounts, the Agent has a perfected security interest which is prior and superior to all security interests, claims, and Encumbrances (other than Permitted Encumbrances). "Employee Benefit Plan": As defined in ERISA. "Encumbrance": Each of the following: (a) A Collateral Interest or agreement to create or grant a Collateral Interest; the interest of a lessor under a Capital Lease; conditional sale or other title retention agreement; sale of accounts receivable or chattel paper; or other arrangement pursuant to which any Person is entitled to any preference or priority with respect to the property or assets of another Person or the income or profits of such other Person; each of the foregoing whether consensual or non-consensual and whether arising by way of agreement, operation of law, legal process or otherwise. (b) The filing of any financing statement under the UCC or comparable law of any jurisdiction. "End Date": The date upon which both (a) all Liabilities have been paid in full and (b) all obligations of any Revolving Credit Lender to make loans and advances and to provide other financial accommodations to the Borrowers hereunder shall have been irrevocably terminated. "Environmental Laws": All of the following: (a) Applicable Law which regulates or relates to, or imposes any standard of conduct or liability on account of or in respect to environmental protection matters, including, without limitation, Hazardous Materials, as are now or hereafter in effect. (b) The common law relating to damage to Persons or property from Hazardous Materials. 11 "Equipment": Includes, without limitation, "equipment" as defined in the UCC, and also all furniture, store fixtures, motor vehicles, rolling stock, machinery, office equipment, plant equipment, tools, dies, molds, and other goods, property, and assets which are used and/or were purchased for use in the operation or furtherance of a Borrower's business, and any and all accessions or additions thereto, and substitutions therefor. "ERISA": The Employee Retirement Income Security Act of 1974, as amended. "ERISA Affiliate": Any Person which is under common control with a Borrower within the meaning of Section 4001 of ERISA or is part of a group which includes any Borrower and which would be treated as a single employer under Section 414 of the Internal Revenue Code of 1986, as amended. "Eurodollar Business Day": Any day which is both a Business Day and a day on which the principal market in Eurodollars in which Fleet National Bank participates is open for dealings in United States Dollar deposits. "Eurodollar Loan": Any Revolving Credit Loan which bears interest at a Eurodollar Rate. "Eurodollar Offer Rate": That rate of interest (rounded upwards, if necessary, to the next 1/100 of 1%) determined by the Agent to be a prevailing rate per annum at which deposits on U.S. Dollars are offered to Fleet National Bank, by first-class banks in the Eurodollar market in which Fleet National Bank participates at or about 10:00AM (Boston Time) two (2) Eurodollar Business Days before the first day of the Interest Period for the subject Eurodollar Loan, for a deposit approximately in the amount of the subject loan for a period of time approximately equal to such Interest Period. "Eurodollar Rate": That per annum rate which is the aggregate of the Eurodollar Offer Rate plus the Applicable Margin for Eurodollar Loans except that, in the event that the Agent determines that any Revolving Credit Lender may be subject to the Reserve Percentage, the "Eurodollar Rate" shall mean, with respect to any Eurodollar Loans then outstanding (from the date on which that Reserve Percentage first became applicable to such loans), and with respect to all Eurodollar Loans thereafter made, an interest rate per annum equal the sum of (a) plus (b), where: 12 (a) is the decimal equivalent of the following fraction: Eurodollar Offer Rate -------------------------- 1 minus Reserve Percentage (b) is the Applicable Margin for Eurodollar Loans. "Events of Default": Is defined in Article 10:. An "Event of Default" shall be deemed to have occurred and to be continuing unless and until that Event of Default has been duly waived by the requisite Revolving Credit Lenders or by the Agent as applicable. "Exempt DDA": A depository account maintained by any Borrower, the only contents of which may be transfers from the Operating Account and actually used solely (i) for petty cash purposes; or (ii) for payroll. "Fee Letter": That letter dated September 24, 2001 and styled "Fee Letter" between the Lead Borrower and the Agent, as such letter may from time to time be amended. "Final Borrowing Order": A Borrowing Order entered in the Proceedings after notice and a final hearing pursuant to Rule 4001(c) of the Federal Rules of Bankruptcy Procedure. "Fiscal": When followed by "month" or "quarter", the relevant fiscal period based on the Borrowers' fiscal year and accounting conventions. When followed by reference to a specific year, the fiscal year which ends in a month of the year to which reference is being made (e.g. if the Borrowers' fiscal year ends in January 2001 reference to that year would be to the Borrowers' "Fiscal 2001"). "Fixtures": Has the meaning given that term in the UCC. "FRFI": Fleet Retail Finance Inc. "GAAP": Generally accepted accounting principles promulgated or adopted by the Financial Accounting Standards Board and its predecessors (or successors) in effect and applicable to that accounting period in respect of which reference to GAAP is being made, provided, however, in the event of a Material Accounting Change, then unless otherwise specifically agreed to by the Agent, (a) the Borrowers' compliance with the financial performance covenants imposed pursuant to Section 5:5-11 shall be determined as if such Material Accounting Change had not taken place and (b) the Lead Borrower shall include, with its monthly, quarterly, and annual financial statements a schedule, certified by the Lead Borrower's 13 chief financial officer, on which the effect of such Material Accounting Change on that statement shall be described. "General Intangibles": Includes, without limitation, "general intangibles" as defined in the UCC; and also all: rights to payment for credit extended; deposits; amounts due to any Borrower; credit memoranda in favor of any Borrower; warranty claims; tax refunds and abatements; insurance refunds and premium rebates; all means and vehicles of investment or hedging, including, without limitation, options, warrants, and futures contracts; records; customer lists; telephone numbers; goodwill; causes of action; judgments; payments under any settlement or other agreement; literary rights; rights to performance; royalties; license and/or franchise fees; rights of admission; licenses; franchises; license agreements, including all rights of any Borrower to enforce same; permits, certificates of convenience and necessity, and similar rights granted by any governmental authority; patents, patent applications, patents pending, and other intellectual property; internet addresses and domain names; developmental ideas and concepts; proprietary processes; blueprints, drawings, designs, diagrams, plans, reports, and charts; catalogs; manuals; technical data; computer software programs (including the source and object codes therefor), computer records, computer software, rights of access to computer record service bureaus, service bureau computer contracts, and computer data; tapes, disks, semi-conductors chips and printouts; trade secrets rights, copyrights, mask work rights and interests, and derivative works and interests; user, technical reference, and other manuals and materials; trade names, trademarks, service marks, and all goodwill relating thereto; applications for registration of the foregoing; and all other general intangible property of any Borrower in the nature of intellectual property; proposals; cost estimates, and reproductions on paper, or otherwise, of any and all concepts or ideas, and any matter related to, or connected with, the design, development, manufacture, sale, marketing, leasing, or use of any or all property produced, sold, or leased, by the or credit extended or services performed, by any Borrower, whether intended for an individual customer or the general business of any Borrower, or used or useful in connection with research by any Borrower. "Goods": Has the meaning given that term in the UCC, and also includes all things movable when a security interest therein attaches and also all computer programs embedded in goods and any supporting information provided in connection with a transaction relating to the program if (i) the program is associated with the goods in such manner that it customarily is considered part of the goods or (ii) by becoming the owner of the goods, a Person acquires a right to use the program in connection with the goods. 14 "Hazardous Materials": Any (a) substance which is defined or regulated as a hazardous material in or under any Environmental Law and (b) oil in any physical state. "Indebtedness": All indebtedness and obligations of or assumed by any Person on account of or in respect to any of the following: (a) In respect of money borrowed (including any indebtedness which is non-recourse to the credit of such Person but which is secured by an Encumbrance on any asset of such Person) whether or not evidenced by a promissory note, bond, debenture or other written obligation to pay money. (b) In connection with any letter of credit or acceptance transaction (including, without limitation, the face amount of all letters of credit and acceptances issued for the account of such Person or reimbursement on account of which such Person would be obligated). (c) In connection with the sale or discount of accounts receivable or chattel paper of such Person. (d) As lessee under Capital Leases. (e) In connection with any sale and leaseback transaction. "Indebtedness" also includes (x) Any guaranty, endorsement, suretyship or other undertaking pursuant to which that Person may be liable on account of any obligation of any third party. (y) The Indebtedness of a partnership or joint venture for which such Person is liable as a general partner or joint venturer. "Indemnified Person": Is defined in Section 19:19-12. "Instruments": Has the meaning given that term in the UCC. "Interest Payment Date": With reference to: Each Eurodollar Loan: The last day of the Interest Period relating thereto (and on the last day of month three for any such loan which has a six month Interest Period); the Termination Date; and the End Date. Each Base Margin Loan: The first day of each month; the Termination Date; and the End Date. "Interest Period": The following: (a) With respect to each Eurodollar Loan: Subject to Subsection (c), below, the period commencing on the date of the making or continuation of, or conversion to, the subject Eurodollar Loan and ending one, two, three, or six months thereafter, as the Lead Borrower may elect by notice (pursuant to Section 2:2-6) to the Agent. 15 (b) With respect to each Base Margin Loan: Subject to Subsection (c), below, the period commencing on the date of the making or continuation of or conversion to such Base Margin Loan and ending on that date (i) as of which the subject Base Margin Loan is converted to a Eurodollar Loan, as the Lead Borrower may elect by notice (pursuant to Section 2:2-6) to the Agent, or (ii) on which the subject Base Margin Loan is paid by the Borrowers. (c) The setting of Interest Periods is in all instances subject to the following: (i) Any Interest Period for a Base Margin Loan which would otherwise end on a day which is not a Business Day shall be extended to the next succeeding Business Day. (ii) Any Interest Period for a Eurodollar Loan which would otherwise end on a day that is not a Business Day shall be extended to the next succeeding Business Day, unless that succeeding Business Day is in the next calendar month, in which event such Interest Period shall end on the last Business Day of the month during which the Interest Period ends. (iii) Subject to Subsection (iv), below, any Interest Period applicable to a Eurodollar Loan, which Interest Period begins on a day for which there is no numerically corresponding day in the calendar month during which such Interest Period ends, shall end on the last Business Day of the month during which that Interest Period ends. (iv) Any Interest Period which would otherwise end after the Termination Date shall end on the Termination Date. (v) The number of Interest Periods in effect at any one time is subject to Section 2:2-12(d)hereof. "Interim Borrowing Order": A Borrowing Order entered in the Proceedings prior to notice and a final hearing pursuant to Rule 4001(c) of the Federal Rules of Bankruptcy Procedure. "Inventory": Includes, without limitation, "inventory" as defined in the UCC and also all: (a) Goods which are leased by a Person as lessor; are held by a Person for sale or lease or to be furnished under a contract of service; are furnished by a Person under a contract of service; or consist of raw materials, work in process, or materials used or consumed in a business; (b) Goods of said description in transit; (c) Goods of said description which are returned, repossessed and rejected; (d) packaging, advertising, and shipping materials related to any of the foregoing; (e) all names, marks, and General Intangibles affixed or to be affixed or associated thereto; and (f) Documents and Documents of Title which represent any of the foregoing, provided, however, that Inventory shall not include Consigned Inventory. "Inventory Advance Rate": Sixty-four percent (64%). 16 "Inventory Reserves": Such Reserves as may be established from time to time by the Agent in the Agent's discretion with respect to the determination of the saleability, at retail, of the Eligible Inventory or which reflect such other factors as affect the market value of the Eligible Inventory. Without limiting the generality of the foregoing, Inventory Reserves may include (but are not limited to) reserves based on the following: (i) Obsolescence (based upon Inventory on hand beyond a given number of days). (ii) Seasonality. (iii) Shrinkage. (iv) Imbalance. (v) Change in Inventory character. (vi) Change in Inventory composition (vii) Change in Inventory mix. (viii) Markdowns (both permanent and point of sale) (ix) Retail markons and markups inconsistent with prior period practice and performance; industry standards; current business plans; or advertising calendar and planned advertising events. "Investment Property": Has the meaning given that term in the UCC. "Issuer": The issuer of any L/C. "L/C": Any letter of credit, the issuance of which is procured by the Agent for the account of any Borrower and any acceptance made on account of such letter of credit. After entry of the Interim Borrowing Order, all L/Cs issued under the Pre-Petition Agreement shall be deemed to have been issued hereunder and shall constitute L/Cs for all purposes of this Agreement and the other Loan Documents. "L/C Landing Costs": To the extent not included in the Stated Amount of an L/C, customs, duty, freight, and other out-of-pocket costs and expenses which will be expended to "land" the Inventory, the purchase of which is supported by such L/C. "Lease": Any lease or other agreement, no matter how styled or structured, pursuant to which any Borrower is entitled to the use or occupancy of any space. "Leasehold Interest": Any interest of a Borrower as lessee under any Lease. 17 "Lenders' Special Counsel": A single counsel, selected by the Majority Lenders following the occurrence of an Event of Default, to represent the interests of the Revolving Credit Lenders in connection with the enforcement, attempted enforcement, or preservation of any rights and remedies under this, or any other Loan Document, as well as in connection with any "workout", forbearance, or restructuring of the credit facility contemplated hereby. "Letter-of-Credit Right": Has the meaning given that term in the UCC and also refers to any right to payment or performance under an L/C, whether or not the beneficiary has demanded or is at the time entitled to demand payment or performance. "Liabilities": Includes, without limitation, the following: (a) All and each of the following, whether now existing or hereafter arising under this Agreement or under any of the other Loan Documents: (i) Any and all direct and indirect liabilities, debts, and obligations of each Borrower to the Agent or any Revolving Credit Lender, each of every kind, nature, and description. (ii) Each obligation to repay any loan, advance, indebtedness, note, obligation, overdraft, or amount now or hereafter owing by any Borrower to the Agent or any Revolving Credit Lender (including all future advances whether or not made pursuant to a commitment by the Agent or any Revolving Credit Lender), whether or not any of such are liquidated, unliquidated, primary, secondary, secured, unsecured, direct, indirect, absolute, contingent, or of any other type, nature, or description, or by reason of any cause of action which the Agent or any Revolving Credit Lender may hold against any Borrower. (iii) All notes and other obligations of each Borrower now or hereafter assigned to or held by the Agent or any Revolving Credit Lender, each of every kind, nature, and description. (iv) All interest, fees, and charges and other amounts which may be charged by the Agent or any Revolving Credit Lender to any Borrower and/or which may be due from any Borrower to the Agent or any Revolving Credit Lender from time to time. (v) All Costs of Collection. (vi) Any and all covenants of each Borrower to or with the Agent or any Revolving Credit Lender and any and all obligations of each Borrower to act or to refrain from acting in accordance with any agreement between that Borrower and the Agent or any Revolving Credit Lender or instrument furnished by that Borrower to the Agent or any Revolving Credit Lender. (vii) Each of the foregoing as if each reference to the " the Agent or any Revolving Credit Lender" were to each Affiliate of the Agent. (b) Any and all direct or indirect liabilities, debts, and obligations of each Borrower to the Agent or any Affiliate of the 18 Agent, each of every kind, nature, and description owing on account of any service or accommodation provided to, or for the account of any Borrower pursuant to this or any other Loan Document, including cash management services and the issuances of L/C's. "Liquidation": The exercise, by the Agent, of those rights accorded to the Agent under the Loan Documents as a creditor of the Borrowers following and on account of the occurrence of an Event of Default looking towards the realization on the Collateral. Derivations of the word "Liquidation" (such as "Liquidate") are used with like meaning in this Agreement. "Loan Account": Is defined in Section 2:2-9. "Loan Commitment": With respect to each Revolving Credit Lender, that respective Revolving Credit Lender's Revolving Credit Dollar Commitment. "Loan Documents": This Agreement, each instrument and document executed and/or delivered as contemplated by Article 3:, below, and each other instrument or document from time to time executed and/or delivered in connection with the arrangements contemplated hereby or in connection with any transaction with the Agent or any Affiliate of the Agent, including, without limitation, any transaction which arises out of any cash management, depository, investment, letter of credit, interest rate protection, or equipment leasing services provided by the Agent or any Affiliate of the Agent, as each may be amended from time to time. "Majority Lenders": Revolving Credit Lenders (other than Delinquent Revolving Credit Lenders) holding 51% or more of the Loan Commitments (other than any Loan Commitments held by Delinquent Revolving Credit Lenders), or if the Loan Commitments have been terminated, Revolving Credit Lenders whose percentage of the outstanding Revolving Credit Loans and face amount of all outstanding L/Cs (after settlement and repayment of all SwingLine Loans by the Revolving Credit Lenders) aggregate not less than 51% of all such Liabilities. "Material Accounting Change": Any change in GAAP applicable to accounting periods subsequent to the Borrowers' fiscal year most recently completed prior to the execution of this Agreement, which change has a material effect on the Borrowers' Consolidated financial condition or operating results, as reflected on financial statements and reports prepared by or for the Borrowers, when compared with such condition or results as if such change had not taken place or where preparation of the Borrowers' statements and reports in compliance with such change results in the breach 19 of a financial performance covenant imposed pursuant to Section 5:5-11 where such a breach would not have occurred if such change had not taken place or visa versa. "Material Adverse Change": Other than the filing of the Proceedings, any event, fact, circumstance, change in, or effect on, the business of, any Borrower which, individually or in the aggregate or on a cumulative basis with any other circumstances, changes in, or effects on, the Borrowers or the Collateral, taken as a whole which: (a) Is, or would reasonably be expected to be, materially adverse to the business, operations, assets or liabilities (including, without limitation, contingent liabilities), results of operations or the financial condition of that Borrower. (b) Would reasonably be expected to materially adversely affect the ability of that Borrower to operate or conduct its business in all material respects in the manner necessary to perform its obligations under the Loan Documents . (c) Would reasonably be expected to have a material adverse effect or result in a material adverse change in the value, enforceability, collectability or the nature of the Collateral. "Material Adverse Effect": A result, consequence, or outcome with respect to the Borrowers which constitutes a Material Adverse Change. "Maturity Date": October 23, 2001, unless the Final Borrowing Order is entered by that date, and if the Final Borrowing Order is so entered, "Maturity Date" shall mean September 24, 2003. "New Borrower": Is defined in Section 4:4-20. "Nominee": A business entity (such as a corporation or limited partnership) formed by the Agent to own or manage any Post Foreclosure Asset. "Operating Account": Is defined in Section 7:7-3. "OverLoan": A loan, advance, or providing of credit support (such as the issuance of any L/C) to the extent that, immediately after its having been made, Availability is less than zero. "Participant": Is defined in Section 19:19-15, hereof. "Payment Intangible": Has the meaning given that term in the UCC and also refers to any general intangible under which the Account Debtor's primary obligation is a monetary obligation. "Permissible OverLoans": Revolving Credit Loans which are OverLoans, but as to which each of the following conditions is satisfied: (a) the Revolving Credit Ceiling is not exceeded; and (b) when aggregated with all other Permissible 20 OverLoans, such Revolving Credit Loans do not aggregate more than ten percent (10%) of the aggregate of the Borrowing Base; and (c) such Revolving Credit Loans are made or undertaken in the Agent's discretion to protect and preserve the interests of the Revolving Credit Lenders. "Permitted Encumbrances": The following: (a) Encumbrances in favor of the Agent. (b) Encumbrances listed on EXHIBIT 4:4-6, annexed hereto. (c) Encumbrances on Equipment or real property, subject to compliance with the terms of Section 4:4-6(c), below. (d) Non-consensual statutory liens (other than liens securing the payment of taxes) arising in the ordinary course of a Borrowers' business to the extent: such liens secure obligations which are not overdue or such liens secure obligations relating to claims or liabilities which are fully insured (subject to commercially reasonable deductibles) and being defended at the sole cost and expense and at the sole risk of the insurer or are being contested in good faith by appropriate proceedings diligently pursued and available to a Borrower, in each instance prior to the commencement of foreclosure or other similar proceedings and with respect to which adequate reserves have been set aside on the Borrowers' books. (e) Carriers', warehousemen's, mechanics, repairmen's or similar liens incurred in the ordinary course of business. (f) Zoning restrictions, easements, licenses, covenants and other restrictions affecting the use of real property. (g) Deposits under workmen's compensation, unemployment insurance and social security laws, or to secure the performance of bids, tenders, contracts (other than for the repayment of borrowed money) or leases, or to secure statutory obligations or surety or appeal bonds, or to secure indemnity, performance or other similar bonds arising in the ordinary course of business. (h) Landlord's liens by operation of law. (i) Interests of lessors under Capital Leases. (j) Liens consisting of security deposits made by a Borrower. The inclusion of any of the foregoing as a "Permitted Encumbrance" does not affect its relative priority vis a vis any Collateral Interest created by a Borrower in favor of the Agent. (k) Encumbrances subordinated to the Encumbrances of the Agent, so long as the amount and terms of such subordination are reasonably satisfactory to the Agent. 21 "Permitted Store Closing Sales": The scheduled permanent closing of those 65 of the Borrowers' Stores previously identified to the Agent and the proposed sale of all Collateral located thereon through the retention by the Borrowers of one or more professional retail liquidators, reasonably acceptable to the Agent, as approved by the Bankruptcy Court pursuant to Section 363 of the Bankruptcy Code. "Petition Date": September 24, 2001. "Person": Any natural person, and any corporation, limited liability company, trust, partnership, joint venture, or other enterprise or entity. "Post Foreclosure Asset": All or any part of the Collateral, ownership of which is acquired by the Agent or a Nominee on account of the "bidding in" at a disposition as part of a Liquidation or by reason of a "deed in lieu" type of transaction. "Plan": A plan or plans pursuant to Chapter 11 of the Bankruptcy Code. "Pre-Petition Agreement": The Loan and Security Agreement dated November 16, 2000 by and among FRFI, as Agent, the Lenders party thereto and the Borrowers and all instruments, documents and agreements executed in connection therewith, each as amended and in effect. "Proceedings": The cases, pursuant to Chapter 11 of the Bankruptcy Code, initiated by the Borrowers in the United States Bankruptcy Court for the Northern District of Ohio. "Proceeds": Includes, without limitation, "Proceeds" as defined in the UCC and each type of property described in Section 8:8-1 hereof. "Receipts": All cash, cash equivalents, money, checks, credit card slips, receipts and other Proceeds from any sale of the Collateral. "Receivables Advance Rate": Eighty five percent (85%). "Receivables Collateral": That portion of the Collateral which consists of Accounts, Accounts Receivable, General Intangibles, Chattel Paper, Instruments, Documents of Title, Documents, Investment Property, Payment Intangibles, Letter-of-Credit Rights, bankers' acceptances, and all other rights to payment. "Receivables Reserves": Such Reserves as may be established from time to time by the Agent in the Agent's discretion with respect to the determination of the collectability in the ordinary course and of the creditworthiness of the relevant Account Debtor. Without limiting the generality of the foregoing, Receivables Reserves may include (but are not limited to) reserves based on the following: 22 (a) The aggregate of all accounts receivables which are more than sixty (60) days past original invoice date. (b) The aggregate of all accounts receivable owed by any Account Debtor twenty five percent (25%) or more of whose accounts are described in Subsection (a), above. (c) That portion of Eligible Receivables owed by any Account Debtor which exceed thirty percent (30%) of all Eligible Receivables. (d) The aggregate of all accounts receivable which arise out of the sale by any Borrower of goods consigned or delivered to that Borrower or to the Account Debtor on sale or return terms (whether or not compliance has been made with the applicable provisions of Article 2 of the Uniform Commercial Code). (e) The aggregate of all accounts receivable which arise out of any sale made on a basis other than upon terms usual to the business of any Borrower. (f) The aggregate of all accounts receivable which arise out of any sale made on a "bill and hold," dating, or delayed shipping basis. (g) The aggregate of all accounts receivable which are owed by any Account Debtor whose principal place of business is not within the continental United States or the District of Columbia. (h) The aggregate of all accounts receivable which are owed by any Affiliate. (i) So much of any account as to which the subject Account Debtor holds or is entitled to any claim, counterclaim, set off, or chargeback as determined by the Agent in its discretion. (j) The aggregate of all accounts receivable which are evidenced by a promissory note or other documentation evidencing modified payment terms. (k) The aggregate of all accounts receivable which arise out of any agreement with, or purchase order from (a) the United States, or any instrumentality thereof, or (b) with any other state or local governmental entity as to whose contracts, the assignment thereof is subject to any limitation or prohibition, including, without limitation, all so-called Medicare and Medicaid receivables. (l) The aggregate of all accounts receivable which are owed by any person employed by, or a salesperson of, any Borrower. "Register": Is defined in Section 16:16-2(c). 23 "Requirements of Law": As to any Person: (a) Applicable Law. (b) That Person's organizational documents. (c) That Person's by-laws and/or other instruments which deal with corporate or similar governance, as applicable. (d) Without limiting the generality of the foregoing, "Requirement of Law" includes all requirements of the Bankruptcy Code; all rules adopted pursuant to the Bankruptcy Code or otherwise and applicable to the Borrowers and/or the Proceedings; the Borrowing Order; and all other orders or rulings formally or informally entered in the Proceedings or in any action or proceeding which relates thereto. "Reserve Percentage": The decimal equivalent of that rate applicable to a Revolving Credit Lender under regulations issued from time to time by the Board of Governors of the Federal Reserve System for determining the maximum reserve requirement of that Revolving Credit Lender with respect to "Eurocurrency liabilities" as defined in such regulations. The Reserve Percentage applicable to a particular Eurodollar Loan shall be based upon that in effect during the subject Interest Period, with changes in the Reserve Percentage which take effect during such Interest Period to take effect (and to consequently change any interest rate determined with reference to the Reserve Percentage) if and when such change is applicable to such loans. "Reserves": The following: Receivables Reserves; Availability Reserves; and Inventory Reserves. "Revolving Credit": Is defined in Section 2:2-1. "Revolving Credit Ceiling": After entry of the Interim Borrowing Order through December 23, 2001, subject to the provisions of Section 2-25 hereof, the sum of $135,000,000.00, and thereafter, the sum of $100,000,000.00. "Revolving Credit Commitment Fee": Is defined in Section 2:2-13. "Revolving Credit Dollar Commitment": As set forth on EXHIBIT 2:2-24, annexed hereto (as such amounts may change in accordance with the provisions of this Agreement). "Revolving Credit Early Termination Fee": Is defined in Section 2:2-16. "Revolving Credit Lenders": Each Revolving Credit Lender party to this Agreement as of the date hereof and any other Person who becomes a "Revolving Credit Lender" in accordance with the provisions of to this Agreement. 24 "Revolving Credit Loans": Loans made under the Revolving Credit, except that where the term "Revolving Credit Loan" is used with reference to available interest rates applicable to the loans under the Revolving Credit, it refers to so much of the unpaid principal balance of the Loan Account as bears the same rate of interest for the same Interest Period. (See Section 2:2-11(c)). "Revolving Credit Note": Is defined in Section 2:2-10. "Revolving Credit Obligations": The aggregate of the Borrowers' liabilities, obligations, and indebtedness of any character on account of or in respect to the Revolving Credit. "Revolving Credit Commitment Percentage": As set forth on EXHIBIT 2:2-24, annexed hereto (as such amounts may change in accordance with the provisions of this Agreement). "SEC": The Securities and Exchange Commission. "Stated Amount": The maximum amount for which an L/C may be honored. "Store": A place at which a Borrower customarily offers its Inventory for retail sale to the public. "Subsidiary": Any corporation, association, joint stock company, business trust or other similar organization of which 50% or more of the ordinary voting power for the election of a majority of the members of the board of directors or other governing body of such entity is held or controlled by a Borrower or a Subsidiary of a Borrower; or any other such organization the management of which is directly or indirectly controlled by a Borrower or a Subsidiary of a Borrower through the exercise of voting power or otherwise; or any joint venture, whether incorporated or not, in which a Borrower or any of its Subsidiaries has a 50% ownership interest. "SuperMajority Lenders": Revolving Credit Lenders (other than Delinquent Revolving Credit Lenders) holding 66-2/3% or more the Loan Commitments (other than Loan Commitments held by a Delinquent Revolving Credit Lender), or if the Loan Commitments have been terminated, Revolving Credit Lenders whose percentage of the outstanding Revolving Credit Loans and face amount of all outstanding L/Cs (after settlement and repayment of all SwingLine Loans by the Revolving Credit Lenders) aggregate not less than 66-2/3% of all such Liabilities. 25 "Supporting Obligation": Has the meaning given that term in the UCC and also refers to a Letter-of-Credit Right or secondary obligation which supports the payment or performance of an Account, Chattel Paper, a Document, a General Intangible, an Instrument, or Investment Property. "SwingLine": The facility pursuant to which the SwingLine Lender may advance Revolving Credit Loans aggregating up to the SwingLine Loan Ceiling. "SwingLine Lender": FRFI. "SwingLine Loan Ceiling": $13,500,000.00 (subject to increase as provided in Section 15:15-4). "SwingLine Loans": Defined in Section 2:2-8. "SwingLine Note": Defined in Section 3-7(c). "Syndication Agent": Fleet Securities Inc. "Termination Date": The earliest of (a) the Maturity Date; or (b) the effective date of a confirmed Plan in the Proceedings; or (c) the Agent's notice to the Lead Borrower setting the Termination Date on account of the occurrence of any Event of Default; or (d) that date, thirty (30) days irrevocable written notice of which is provided by the Lead Borrower to the Agent. "Transfer": Wire transfer pursuant to the wire transfer system maintained by the Board of Governors of the Federal Reserve Board, or as otherwise may be agreed to from time to time by the Agent making such Transfer and the subject Revolving Credit Lender. Wire instructions may be changed in the same manner that Notice Addresses may be changed (Section 17:17-1), except that no change of the wire instructions for Transfers to any Revolving Credit Lender shall be effective without the consent of the Agent. 26 "UCC": The Uniform Commercial Code as in effect from time to time in Massachusetts. "Unanimous Consent": Consent of Revolving Credit Lenders (other than Delinquent Revolving Credit Lenders) holding 100% of the Loan Commitments (other than Loan Commitments held by a Delinquent Revolving Credit Lender). "Unused Line Fee": Is defined in Section 2:2-15. Article 2:- THE REVOLVING CREDIT: 21- ESTABLISHMENT OF REVOLVING CREDIT (a) The Revolving Credit Lenders hereby establish a revolving line of credit (the "Revolving Credit") in the Borrowers' favor pursuant to which each Revolving Credit Lender, subject to, and in accordance with, this Agreement, acting through the Agent, shall make loans and advances and otherwise provide financial accommodations to and for the account of the Borrowers as provided herein. (b) Loans, advances, and financial accommodations under the Revolving Credit shall be made with reference to the Borrowing Base and shall be subject to Availability. The Borrowing Base and Availability shall be determined by the Agent by reference to Borrowing Base Certificates furnished as provided in Section 5:5-4, below. The Cost of Eligible Inventory will be determined in a manner consistent with practices in effect as of the Petition Date, based on the Borrowers' general ledger inventory. (c) The commitment of each Revolving Credit Lender to provide such loans, advances, and financial accommodations is subject to Section 2:2-24. (d) The proceeds of borrowings under the Revolving Credit shall be used solely for the Borrowers' working capital (including, repayment of existing Indebtedness to institutional lenders), and Capital Expenditures, to the extent permitted by this Agreement. No proceeds of a borrowing under the Revolving Credit may be used, nor shall any be requested, with a view towards the accumulation of any general fund or funded reserve of the Borrowers other than in the ordinary course of the Borrowers' business and consistent with the provisions of this Agreement. 27 22- INITIAL RESERVES. CHANGES TO RESERVES. (a) At the execution of this Agreement, the only Reserves are as reflected on the initial Borrowing Base Certificate. (b) Reserves that may be revised, by the Agent in good faith in its reasonable business judgment: (ii) To reflect events, conditions, contingencies or risks that, as determined by the Agent in good faith in its reasonable business judgment, do or may affect any of: (B) The Collateral or any other property which secures the Liabilities. (C) The assets, business or prospects of any Borrower. (D) The Collateral Interests and other rights of the Agent in, or to realize upon, the Collateral (including the enforceability, perfection and priority thereof). (i) To reflect the Agent's good faith belief in its reasonable business judgment that any collateral report or financial information furnished by or on behalf of a Borrower to the Agent is or may have been incomplete, inaccurate or misleading in any material respect. (ii) To reflect any state of facts which constitutes an Event of Default. (a) A change to a then existing Reserve may be made only with not less than seven (7) Business Days prior notice to the Lead Borrower, during which period the Agent shall afford the Borrower an opportunity to demonstrate that such Reserve is not necessary (unless the Agent determines that the Collateral would be materially and adversely affected by such delay or an Event of Default exists, in which case such Reserve may be immediately imposed), except that a change to a then existing Reserve, which change reflects changed circumstances of which the Lead Borrower has knowledge (such as a change in the aggregate of taxes then outstanding), may be made without such notice. 23- ADVANCES IN EXCESS OF BORROWING BASE (OVERLOANS). (a) No Revolving Credit Lender has any obligation to make any loan or advance, or otherwise to provide any credit to or for the benefit of the Borrowers where the result of such loan, advance, or credit is an OverLoan. (b) The Revolving Credit Lenders' obligations, among themselves, are subject to Section 12:12-3(a) (which relates to each Revolving Credit Lender's making amounts available to the Agent) and to Section 15:15-3(a) (which relates to Permissible OverLoans). (c) The Revolving Credit Lenders' providing of an OverLoan on any one occasion does not affect the obligations of each Borrower hereunder (including each Borrower's obligation to immediately repay any amount which otherwise constitutes an OverLoan) nor obligate the Revolving Credit Lenders to do so on any other occasion. 28 24- RISKS OF VALUE OF COLLATERAL. The Agent's reference to a given asset in connection with the making of loans, credits, and advances and the providing of financial accommodations under the Revolving Credit and/or the monitoring of compliance with the provisions hereof shall not be deemed a determination by the Agent or any Revolving Credit Lender relative to the actual value of the asset in question. All risks concerning the value of the Collateral are and remain upon the Borrowers. All Collateral secures the prompt, punctual, and faithful performance of the Liabilities whether or not relied upon by the Agent in connection with the making of loans, credits, and advances and the providing of financial accommodations under the Revolving Credit. 25- COMMITMENT TO MAKE REVOLVING CREDIT LOANS AND SUPPORT LETTERS OF CREDIT. Subject to the provisions of this Agreement, the Revolving Credit Lenders shall make Revolving Credit Loans and the Agent shall cause L/C's to be issued for the account of the Lead Borrower, in each instance if duly and timely requested by the Lead Borrower as provided herein provided that: (a) The amount of the loan or advance or L/C so requested does not exceed Availability. (b) No Borrower is in Default. 26- REVOLVING CREDIT LOAN REQUESTS. (a) Requests for Revolving Credit Loans or for the continuance or conversion of an interest rate applicable to a Revolving Credit Loan may be requested by the Lead Borrower in such manner as may from time to time be acceptable to the Agent. (b) Subject to the provisions of this Agreement, the Lead Borrower may request a Revolving Credit Loan and elect an interest rate and Interest Period to be applicable to that Revolving Credit Loan by giving notice to the Agent by no later than the following: (ii) If such Revolving Credit Loan is to be or is to be converted to a Base Margin Loan: By 12:00 PM on the Business Day on which the subject Revolving Credit Loan is to be made or is to be so converted. Base Margin Loans requested by the Lead Borrower, other than those resulting from the conversion of a Eurodollar Loan, shall not be less than $10,000.00. (iii) If such Revolving Credit Loan is to be, or is to be continued as, or converted to, a Eurodollar Loan: By 1:00PM three (3) Eurodollar Business Days before the commencement of any new Interest Period or the end of the then applicable Interest Period. Eurodollar Loans and conversions to Eurodollar Loans shall each be not less than $500,000.00 and in increments of $100,000.00 in excess of such minimum. (iv) Any Eurodollar Loan which matures while any Borrower is in Default shall be converted, at the option of the Agent, to a Base Margin Loan notwithstanding any notice from the Lead Borrower that such Loan is to be continued as a Eurodollar Loan. (a) Any request for a Revolving Credit Loan or for the continuance or conversion of an interest rate applicable to a Revolving Credit Loan which is made after the applicable deadline therefor, as set forth above, shall be deemed to have been made at the opening of business on the then next Business Day or Eurodollar Business Day, as applicable. (b) The Lead Borrower may request that the Agent cause the issuance by the Issuer of L/C's for the account of the Borrowers as provided in Section 2:2-19. 29 (c) The Agent may rely on any request for a loan or advance, or other financial accommodation under the Revolving Credit which the Agent, in good faith, believes to have been made by a Person duly authorized to act on behalf of the Lead Borrower and may decline to make any such requested loan or advance, or issuance, or to provide any such financial accommodation pending the Agent's being furnished with such documentation concerning that Person's authority to act as may be reasonably satisfactory to the Agent. (d) A request by the Lead Borrower for loan or advance, or other financial accommodation under the Revolving Credit shall be irrevocable and shall constitute certification by each Borrower that as of the date of such request, each of the following is true and correct: (v) Except for the commencement of the Proceedings, there has been no material adverse change in the Borrowers' financial condition from the most recent financial information furnished Agent or any Revolving Credit Lender pursuant to this Agreement. (vi) If on any day that an advance is made hereunder, any sales tax owed by the Borrowers is due and payable and remains unpaid, then some or all of such advance shall be applied to cover the Borrowers' payment of such sales tax. (vii) Each representation which is made herein or in any of the Loan Documents is then true and complete in all material respects as of and as if made on the date of such request. (viii) No Borrower is in Default. (a) If, at any time or from time to time, any Borrower is in Default: (ix) The Agent may suspend the Revolving Credit immediately. (x) Neither the Agent nor any Revolving Credit Lender shall be obligated, during such suspension, to make any loans or advance, or to provide any financial accommodation hereunder or to seek the issuance of any L/C. (xi) The Agent may suspend the right of the Lead Borrower to request any Eurodollar Loan or to convert any Base Margin Loan to a Eurodollar Loan. 27- MAKING OF REVOLVING CREDIT LOANS. (a) A loan or advance under the Revolving Credit shall be made by the transfer of the proceeds of such loan or advance to the Operating Account or as otherwise instructed by the Lead Borrower. (b) A loan or advance shall be deemed to have been made under the Revolving Credit (and the Borrowers shall be indebted to the Agent and the Revolving Credit Lenders for the amount thereof immediately) at the following: (ii) The Agent's initiation of the transfer of the proceeds of such loan or advance in accordance with the Lead Borrower's instructions (if such loan or advance is of funds requested by the Lead Borrower). (iii) The charging of the amount of such loan to the Loan Account (in all other circumstances). (a) There shall not be any recourse to or liability of the Agent or any Revolving Credit Lender, on account of: (iv) Any delay beyond the reasonable control of the Agent in the making of any loan or advance requested under the Revolving Credit. (v) Any delay by any bank or other depository institution in treating the proceeds of any such loan or advance as collected funds. (vi) Any delay in the receipt, and/or any loss, of funds which constitute a loan or advance under the Revolving Credit, the wire transfer of which was properly initiated by the Agent in accordance with wire instructions provided to the Agent by the Lead Borrower. 30 28- SWINGLINE LOANS. (a) For ease of administration, Base Margin Loans may be made by the SwingLine Lender (in the aggregate, the "SwingLine Loans") in accordance with the procedures set forth in this Agreement for the making of loans and advances under the Revolving Credit. The unpaid principal balance of the SwingLine Loans shall not at any one time be in excess of the SwingLine Loan Ceiling. (b) The aggregate unpaid principal balance of SwingLine Loans shall bear interest at the rate applicable to Base Margin Loans and shall be repayable as a loan under the Revolving Credit. (c) The Borrowers' obligation to repay SwingLine Loans shall be evidenced by a Note in the form of EXHIBIT 2:2-8(c), annexed hereto, executed by the Borrowers, and payable to the SwingLine Lender. Neither the original nor a copy of that Note shall be required, however, to establish or prove any Liability. The Borrowers shall execute a replacement of any SwingLine Note which has been lost, mutilated, or destroyed thereof and deliver such replacement to the SwingLine Lender. (d) For all purposes of this Loan Agreement, the SwingLine Loans and the Borrowers' obligations to the SwingLine Lender constitute Revolving Credit Loans and are secured as "Liabilities". (e) SwingLine Loans shall be subject to periodic settlement with the Revolving Credit Lenders as provided in this Agreement. 29- THE LOAN ACCOUNT. (a) An account ("Loan Account") shall be opened on the books of the Agent in which a record shall be kept of all loans and advances made under the Revolving Credit. (b) The Agent shall also keep a record (either in the Loan Account or elsewhere, as the Agent may from time to time elect) of all interest, fees, service charges, costs, expenses, and other debits owed to the Agent and each Revolving Credit Lender on account of the Liabilities and of all credits against such amounts so owed. (c) All credits against the Liabilities shall be conditional upon final payment to the Agent for the account of each Revolving Credit Lender of the items giving rise to such credits. The amount of any item credited against the Liabilities which is charged back against the Agent or any Revolving Credit Lender for any reason or is not so paid shall be a Liability and shall be added to the Loan Account, whether or not the item so charged back or not so paid is returned. (d) Except as otherwise provided herein, all fees, service charges, costs, and expenses for which any Borrower is obligated hereunder are payable on demand. In the determination of Availability, the Agent may deem fees, service charges, accrued interest, and other payments which will be due and payable between the date of such determination and the first day of the then next succeeding month as having been advanced under the Revolving Credit whether or not such amounts are then due and payable. (e) The Agent, without the request of the Lead Borrower, may advance under the Revolving Credit any interest, fee, service charge, or other payment to which the Agent or any Revolving Credit Lender is entitled from any Borrower pursuant hereto and may charge the same to the Loan Account notwithstanding that such amount so advanced may result in Borrowing Base's being exceeded. Such action on the part of the Agent shall not constitute a waiver of the Agent's rights and each Borrower's obligations under Section 2:2-11(b). Any amount which is added to the principal balance of the Loan Account as provided in this Section 2:2-9(e) shall bear interest at the interest rate then and thereafter applicable to Base Margin Loans. 31 (f) Any written statement rendered by the Agent or any Revolving Credit Lender to the Lead Borrower concerning the Liabilities shall be reviewed promptly by the Lead Borrower. To the extent that the Lead Borrower believes that there is any mistake in such statement the Lead Borrower shall promptly provide the Agent with written objection thereto, which written objection shall indicate, with particularity, the reason for such objection. The Loan Account and the Agent's books and records concerning the loan arrangement contemplated herein and the Liabilities shall be prima facie evidence of the items described therein. 210- THE REVOLVING CREDIT NOTES. The Borrowers' obligation to repay loans and advances under the Revolving Credit, with interest as provided herein, shall be evidenced by Notes (each, a "Revolving Credit Note") in the form of EXHIBIT 2:2-10, annexed hereto, executed by each Borrower, one payable to each Revolving Credit Lender. Neither the original nor a copy of any Revolving Credit Note shall be required, however, to establish or prove any Liability. In the event that any Revolving Credit Note is ever lost, mutilated, or destroyed, each Borrower, at the request of the Agent, shall execute a replacement thereof and deliver such replacement to the Agent. 32 211- PAYMENT OF THE LOAN ACCOUNT. (a) The Borrowers may repay all or any portion of the principal balance of the Loan Account from time to time until the Termination Date. (b) The Borrowers, without notice or demand from the Agent or any Revolving Credit Lender, shall pay the Agent that amount, from time to time, which is necessary so that there is no OverLoan outstanding. (c) The Borrowers shall repay the Revolving Credit: (ii) in an amount equal to the proceeds realized from the sale, refinancing, or other disposition of, or realization upon, any Collateral; and (iii) in accordance with the provisions of Article 7 hereof. All amounts prepaid under this Section 2:2-11(c) may be reborrowed under the Revolving Credit, subject to and in accordance with, the terms of this Agreement. (a) The Borrowers shall repay the then entire unpaid balance of the Loan Account and all other Liabilities on the Termination Date. (b) The Agent shall follow the Lead Borrower's timely instructions with respect to the application of payments against Eurodollar Loans. In the absence of timely instructions from the Lead Borrower, the Agent shall endeavor to cause the application of payments (if any), pursuant to Sections 2:2-11(a) and 2:2-11(b) against Eurodollar Loans then outstanding in such manner as results in the least cost to the Borrowers, but shall not have any affirmative obligation to do so nor liability on account of the Agent's failure to have done so. In no event shall action or inaction taken by the Agent excuse any Borrower from any indemnification obligation under Section 2:2-11(f). (c) The Borrowers shall indemnify the Agent and each Revolving Credit Lender and hold the Agent and each Revolving Credit Lender harmless from and against any loss, cost or expense (including amounts payable by the Agent or such Revolving Credit Lender on account of "breakage fees" (so-called)) which the Agent or such Revolving Credit Lender may sustain or incur (including, without limitation, by virtue of acceleration after the occurrence of any Event of Default) as a consequence of the following: (iv) Default by any Borrower in payment of the principal amount of or any interest on any Eurodollar Loan as and when due and payable, including any such loss or expense arising from interest or fees payable by such Revolving Credit Lender in order to maintain its Eurodollar Loans. (v) Default by any Borrower in making a borrowing or conversion after the Borrower has given (or is deemed to have given) a request for a Revolving Credit Loan or a request to convert a Revolving Credit Loan from one applicable interest rate to another. (vi) The making of any payment on a Eurodollar Loan or the making of any conversion of any such Eurodollar Loan to a Base Margin Loan on a day that is not the last day of the applicable Interest Period with respect thereto. 33 212- INTEREST ON REVOLVING CREDIT LOANS. (a) Each Revolving Credit Loan shall bear interest at the Base Margin Rate unless timely notice is given (as provided in Section 2:2-6) that the subject Revolving Credit Loan (or a portion thereof) is, or is to be converted to, a Eurodollar Loan. (b) Each Revolving Credit Loan which consists of a Eurodollar Loan shall bear interest at the applicable Eurodollar Rate. (c) Subject to, and in accordance with, the provisions of this Agreement, the Lead Borrower may cause all or a part of the unpaid principal balance of the Loan Account to bear interest at the Base Margin Rate or the Eurodollar Rate as specified from time to time by the Lead Borrower. (d) The Lead Borrower shall not select, renew, or convert any interest rate for a Revolving Credit Loan such that, in addition to interest at the Base Margin Rate, there are more than five (5) Eurodollar Rates applicable to the Revolving Credit Loans at any one time. (e) The Borrowers shall pay accrued and unpaid interest on each Revolving Credit Loan in arrears as follows: (ii) On the applicable Interest Payment Date for that Revolving Credit Loan. (iii) On the Termination Date and on the End Date. (iv) Following the occurrence of any Event of Default, with such frequency as may be determined by the Agent. (a) Following the occurrence of any Event of Default (and whether or not the Agent exercises the Agent's rights on account thereof), all Revolving Credit Loans shall bear interest, at the option of the Agent or at the instruction of the SuperMajority Lenders at rate which is the aggregate of the rate applicable to Base Margin Loans plus two Percent (2%) per annum. 213- REVOLVING CREDIT COMMITMENT FEE. In consideration of the commitment to make loans and advances to the Borrowers under the Revolving Credit, and to maintain sufficient funds available for such purpose, there has been earned and the Borrowers shall pay the "Revolving Credit Commitment Fee" (so referred to herein) in the amount and payable as provided in the Fee Letter. 214- AGENT'S FEE. In addition to any other fee or expense to be paid by the Borrowers on account of the Revolving Credit, the Borrowers shall pay the Agent the " Agent's Fee" at the times and in the amounts as set forth the Fee Letter. 34 215- UNUSED LINE FEE. In addition to any other fee to be paid by the Borrowers on account of the Revolving Credit, the Borrowers shall pay the Agent the "Unused Line Fee" (so referred to herein) of 0.375% per annum of the average difference, during the quarter just ended (or relevant period with respect to the payment being made on the Termination Date) between the Revolving Credit Ceiling and the aggregate of the unpaid principal balance of the Loan Account and the undrawn Stated Amount of L/C's outstanding during the relevant period. The Unused Line Fee shall be paid in arrears, on the first day of each quarter after the execution of this Agreement and on the Termination Date. 216- EARLY TERMINATION FEE. In the event that the Termination Date occurs, for any reason, prior to the Maturity Date (other than by virtue of the Borrower's refinancing of the Liabilities with FRFI or Fleet National Bank or any of their respective Affiliates), the Borrowers shall pay to the Agent, for the benefit of the Revolving Credit Lenders, the "Revolving Credit Early Termination Fee" (so referred to herein) in an amount equal to 1.00% of the Revolving Credit Ceiling in effect on the Termination Date. 217- CONCERNING FEES. (a) In addition to any other right to which the Agent is then entitled on account thereof, the Agent may assess an additional fee payable by the Borrowers on account of the accommodation, from time to time, by the Agent of the Lead Borrower's request that the Agent depart or dispense with one or more of the administrative provisions of this Agreement and/or any Borrower's failure to comply with any of such provisions. (b) By way of non-exclusive example, the Agent may assess a fee on account of any of the following: (ii) The Borrowers' failure to pay that amount which is necessary so that no OverLoan is outstanding (as required under Section 2:2-11(b) hereof). (iii) The providing of a loan or advance under the Revolving Credit or charging of the Loan Account such that an OverLoan is made. (iv) The foreshortening of any of the time frames with respect to the making of Revolving Credit Loans as set forth in Section 2:2-6. (v) The Lead Borrower's failure to provide a financial statement or report within the applicable time frame provided for such report under Article 5: hereof. (a) The Borrowers shall not be entitled to any credit, rebate or repayment of any fee earned by the Agent or any Revolving Credit Lender pursuant to this Agreement or any Loan Document notwithstanding any termination of this Agreement or suspension or termination of the Agent's and any Revolving Credit Lender's respective obligation to make loans and advances hereunder. 218- AGENT'S AND REVOLVING CREDIT LENDERS' DISCRETION. (a) Each reference in the Loan Documents to the exercise of discretion or the like by the Agent or any Revolving Credit Lender shall be to such Person's reasonable exercise of its judgment, in good faith (which shall be presumed), based upon such Person's reasonable consideration of any such factors as the Agent or that Revolving Credit Lender, taking into account information of which that Person then has actual knowledge, believes: (ii) Will or reasonably could be expected to affect the value of the Collateral, the enforceability of the Agent's Collateral Interests therein, or the amount which the Agent would likely realize therefrom (taking into account delays which may possibly be encountered in the Agent's realizing upon the Collateral and likely Costs of Collection). 35 (iii) Indicates that any report or financial information delivered to the Agent or any Revolving Credit Lender by or on behalf of any Borrower is incomplete, inaccurate, or misleading in any material manner or was not prepared in accordance with the requirements of this Agreement. (iv) Suggests that any Borrower is in Default. (a) In the exercise of such judgment, the Agent and each Revolving Credit Lender also may take into account any of the following factors: (v) Those included in, or tested by, the definitions of "Eligible Accounts," "Eligible Inventory", "Eligible L/C Inventory", "Eligible Receivables" and "Cost". (vi) The current financial and business climate of the industry in which each Borrower competes (having regard for that Borrower's position in that industry). (vii) General macroeconomic conditions which have a material effect on the Borrowers' cost structure. (viii) Material changes in or to the mix of the Borrowers' Inventory. (ix) Seasonality with respect to the Borrowers' Inventory and patterns of retail sales. (x) Such other factors as the Agent and each Revolving Credit Lender determines as having a material bearing on credit risks associated with the providing of loans and financial accommodations to the Borrowers. (a) The burden of establishing the failure of the Agent or any Revolving Credit Lender to have acted in a reasonable manner in such Person's exercise of such discretion shall be the Borrowers' and may be made only by clear and convincing evidence. 219- PROCEDURES FOR ISSUANCE OF L/C'S. (a) The Lead Borrower may request that the Agent cause the issuance by the Issuer of L/C's for the account of any Borrower. Each such request shall be in such manner as may from time to time be acceptable to the Agent. (b) The Agent will cause the issuance of any L/C so requested by the Lead Borrower, provided that , at the time that the request is made, the Revolving Credit has not been suspended as provided in Section 2:2-6(g) and if so issued: (ii) The aggregate Stated Amount of all L/C's (together with any L/Cs issued under the Pre-Petition Agreement, to the extent such are not then deemed L/Cs hereunder) then outstanding, does not exceed Twenty Million Dollars ($20,000,000.00). (iii) The expiry of the L/C is not later than the earlier of thirty (30) days prior to the Maturity Date or the following: (B) Standby's: One (1) year from initial issuance. (C) Documentary's: Sixty (60) days from issuance. (i) An OverLoan will not result from the issuance of the subject L/C. (a) Each Borrower shall execute such documentation to apply for an L/C as may be required by the Issuer. 36 (b) There shall not be any recourse to, nor liability of, the Agent or any Revolving Credit Lender on account of any of the following beyond the reasonable control of the Agent: (ii) Any delay or refusal by an Issuer to issue an L/C: (iii) Any action or inaction of an Issuer on account of or in respect to, any L/C. (a) The Borrowers shall reimburse the Issuer for the amount of any honoring of a drawing under an L/C on the same day on which such honoring takes place. The Agent, without the request of any Borrower, may advance under the Revolving Credit (and charge to the Loan Account) the amount of any honoring of any L/C and other amount for which any Borrower, the Issuer, or the Revolving Credit Lenders become obligated on account of, or in respect to, any L/C. Such advance shall be made whether or not any Borrower is in Default or such advance would result in an OverLoan. Such action shall not constitute a waiver of the Agent's rights under Section 2:2-11(b) hereof. 220- FEES FOR L/C'S. (a) The Borrowers shall pay to the Agent, for the benefit of the Revolving Credit Lenders, a fee, on account of L/C's, the issuance of which had been procured by the Agent, monthly in arrears, and on the Termination Date and on the End Date, equal to the applicable L/C Fees of the weighted average Stated Amount of all standby and documentary L/C's, as applicable, outstanding during the period in respect of which such fee is being paid except that, following the occurrence of any Event of Default, such fee shall be increased by two percent (2%) per annum. (b) In addition to the fee to be paid as provided in Subsection 2:2-20(a), above, the Borrowers shall pay to the Agent (or to the Issuer, if so requested by Agent), on demand, all issuance, processing, negotiation, amendment, and administrative fees and other amounts charged by the Issuer on account of, or in respect to, any L/C. (c) If any change in Applicable Law shall either: (ii) impose, modify or deem applicable any reserve, special deposit or similar requirements against letters of credit heretofore or hereafter issued by any Issuer or with respect to which any Revolving Credit Lender or any Issuer has an obligation to lend to fund drawings under any L/C; or (iii) impose on any Issuer any other condition or requirements relating to any such letters of credit; and the result of any event referred to in Section 2:2-20(c)(i) or 2:2-20(c)(ii), above, shall be to increase the cost to any Revolving Credit Lender or to any Issuer of issuing or maintaining any L/C (which increase in cost shall be the result of such Issuer's reasonable allocation among that Revolving Credit Lender's or Issuer's letter of credit customers of the aggregate of such cost increases resulting from such events), then, upon demand by the Agent and delivery by the Agent to the Lead Borrower of a certificate of an officer of the subject Revolving Credit Lender or the subject Issuer describing such change in law, executive order, regulation, directive, or interpretation thereof, its effect on such Revolving Credit Lender or such Issuer, and the basis for determining such increased costs and their allocation, the Borrowers shall immediately pay to the Agent, from time to time as specified by the Agent, such amounts as shall be sufficient to compensate the subject Revolving Credit Lender or the subject Issuer for such increased cost. Any Revolving Credit Lender's or any Issuer's determination of costs incurred under Section 2:2-20(c)(i) or 2:2-20(c)(ii), above, and the allocation, if any, of such costs among the Borrowers and other letter of credit customers of such Revolving Credit Lender or such Issuer, if done in good faith and made on an equitable basis and in accordance with such officer's certificate, shall be conclusive and binding on the Borrowers. 37 221- CONCERNING L/C'S. (a) None of the Issuer, the Issuer's correspondents, any Revolving Credit Lender, the Agent, or any advising, negotiating, or paying bank with respect to any L/C shall be responsible in any way for: (ii) The performance by any beneficiary under any L/C of that beneficiary's obligations to any Borrower. (iii) The form, sufficiency, correctness, genuineness, authority of any person signing; falsification; or the legal effect of; any documents called for under any L/C if (with respect to the foregoing) such documents on their face appear to be in order. (a) The Issuer may honor, as complying with the terms of any L/C and of any drawing thereunder, any drafts or other documents otherwise in order, but signed or issued by an administrator, executor, conservator, trustee in bankruptcy, debtor in possession, assignee for the benefit of creditors, liquidator, receiver, or other legal representative of the party authorized under such L/C to draw or issue such drafts or other documents. (b) Unless otherwise agreed to, in the particular instance, each Borrower hereby authorizes any Issuer to: (iv) Select an advising bank, if any. (v) Select a paying bank, if any. (vi) Select a negotiating bank. (a) All directions, correspondence, and funds transfers relating to any L/C are at the risk of the Borrowers. The Issuer shall have discharged the Issuer's obligations under any L/C which, or the drawing under which, includes payment instructions, by the initiation of the method of payment called for in, and in accordance with, such instructions (or by any other commercially reasonable and comparable method). None of the Agent, any Revolving Credit Lender, or the Issuer shall have any responsibility for any inaccuracy, interruption, error, or delay in transmission or delivery by post, telegraph or cable, or for any inaccuracy of translation. (b) The Agent's, each Revolving Credit Lender's, and the Issuer's rights, powers, privileges and immunities specified in or arising under this Agreement are in addition to any heretofore or at any time hereafter otherwise created or arising, whether by statute or rule of law or contract. Except to the extent otherwise expressly provided hereunder or agreed to in writing by the Issuer and the Lead Borrower, documentary L/C's will be governed by the Uniform Customs and Practice for Documentary Credits, International Chamber of Commerce, Publication No. 500, and standby L/C's will be governed by International Standby Practices ISP98 (adopted by the International Chamber of Commerce on April 6, 1998) and any respective subsequent revisions thereof. The obligations of the Borrowers under this Agreement with respect to L/C's are absolute, unconditional, and irrevocable and shall be performed strictly in accordance with the terms hereof under all circumstances, whatsoever including, without limitation, the following: (a) Any lack of validity or enforceability or restriction, restraint, or stay in the enforcement of this Agreement, any L/C, or any other agreement or instrument relating thereto. (i) Any Borrower's consent to any amendment or waiver of, or consent to the departure from, any L/C. (ii) The existence of any claim, set-off, defense, or other right which any Borrower may have at any time against the beneficiary of any L/C. 38 222- CHANGED CIRCUMSTANCES. (a) The Agent may advise the Lead Borrower that the Agent has made the good faith determination (which determination shall be final and conclusive) of any of the following: (ii) Adequate and fair means do not exist for ascertaining the rate for Eurodollar Loans. (iii) The continuation of or conversion of any Revolving Credit Loan to a Eurodollar Loan has been made impracticable or unlawful by the occurrence of a contingency that materially and adversely affects the applicable market or the compliance by the Agent or any Revolving Credit Lender in good faith with any Applicable Law. (iv) The indices on which the interest rates for Eurodollar Loans are based shall no longer represent the effective cost to the Agent or any Revolving Credit Lender for U.S. dollar deposits in the interbank market for deposits in which it regularly participates. (a) In the event that the Agent advises the Lead Borrower of an occurrence described in Section 2:2-22(a), then, until the Agent notifies the Lead Borrower that the circumstances giving rise to such notice no longer apply: (v) The obligation of the Agent or each Revolving Credit Lender to make loans of the type affected by such changed circumstances or to permit the Lead Borrower to select the affected interest rate as otherwise applicable to any Revolving Credit Loans shall be suspended. (vi) Any notice which the Lead Borrower had given the Agent with respect to any Eurodollar Loan, the time for action with respect to which has not occurred prior to the Agent's having given notice pursuant to Section 2:2-22(a), shall be deemed at the option of the Agent to not having been given. 39 223- DESIGNATION OF LEAD BORROWER AS BORROWERS' AGENT. (a) Each Borrower hereby irrevocably designates and appoints the Lead Borrower as that Borrower's agent to obtain loans and advances under the Revolving Credit, the proceeds of which shall be available to each Borrower for those uses as those set forth in Section 2:2-1(d). As the disclosed principal for its agent, each Borrower shall be obligated to the Agent and each Revolving Credit Lender on account of loans and advances so made under the Revolving Credit as if made directly by the Revolving Credit Lenders to that Borrower, notwithstanding the manner by which such loans and advances are recorded on the books and records of the Lead Borrower and of any Borrower. (b) Each Borrower recognizes that credit available to it under the Revolving Credit is in excess of and on better terms than it otherwise could obtain on and for its own account and that one of the reasons therefor is its joining in the credit facility contemplated herein with all other Borrowers. Consequently, each Borrower hereby assumes and agrees to discharge all Liabilities of all other Borrowers as if the Borrower so assuming were each other Borrower. (c) The Lead Borrower shall act as a conduit for each Borrower (including itself, as a "Borrower") on whose behalf the Lead Borrower has requested a Revolving Credit Loan. (d) The proceeds of each loan and advance provided under the Revolving Credit which is requested by the Lead Borrower shall be deposited into the Operating Account or as otherwise indicated by the Lead Borrower. The Lead Borrower shall cause the transfer of the proceeds thereof to the (those) Borrower(s) on whose behalf such loan and advance was obtained. Neither the Agent nor any Revolving Credit Lender shall have any obligation to see to the application of such proceeds. 40 224- LENDERS' COMMITMENTS (a) Subject to Section 16:16-1 (which provides for assignments and assumptions of commitments), each Revolving Credit Lender's "Revolving Credit Commitment Percentage", and "Revolving Credit Dollar Commitment" (respectively so referred to herein) is set forth on EXHIBIT 2:2-24, annexed hereto. (b) The obligations of each Revolving Credit Lender are several and not joint. No Revolving Credit Lender shall have any obligation to make any loan or advance under the Revolving Credit in excess of the lesser of the following: (ii) That Revolving Credit Lender's Revolving Credit Commitment Percentage of the subject loan or advance or of Availability. (iii) that Revolving Credit Lender's Revolving Credit Dollar Commitment. (a) No Revolving Credit Lender shall have any liability to the Borrowers on account of the failure of any other Revolving Credit Lender to provide any loan or advance under the Revolving Credit nor any obligation to make up any shortfall which may be created by such failure. (b) The Revolving Credit Dollar Commitments, Revolving Credit Commitment Percentages, and identities of the Revolving Credit Lenders may be changed, from time to time by the reallocation or assignment of Revolving Credit Dollar Commitments and Revolving Credit Commitment Percentages amongst the Revolving Credit Lenders or with other Persons who determine to become "Revolving Credit Lenders", as described in Section 16:16-1, below, provided, however unless an Event of Default has occurred (in which event, no consent of any Borrower is required) subsequent to the completion of the initial syndication by the Syndication Agent, any assignment to a Person not then a Revolving Credit Lender shall be subject to the prior consent of the Lead Borrower (not to be unreasonably withheld), which consent will be deemed given unless the Lead Borrower provides the Agent with written objection, not more than five (5) Business Days after the Agent shall have given the Lead Borrower written notice of a proposed assignment). (c) . Upon written notice given the Lead Borrower from time to time by the Agent, of any assignment or allocation referenced in Section 2:2-24(d): (iv) Each Borrower shall execute one or more replacement Revolving Credit Notes to reflect such changed Revolving Credit Dollar Commitments, Revolving Credit Commitment Percentages, and identities and shall deliver such replacement Revolving Credit Notes to the Agent (which promptly thereafter shall deliver to the Lead Borrower the Revolving Credit Notes so replaced). (v) Such change shall be effective from the effective date specified in such written notice and any Person added as a Revolving Credit Lender shall have all rights, privileges, and obligations of a Revolving Credit Lender hereunder thereafter as if such Person had been a signatory to this Agreement and any other Loan Document to which a Revolving Credit Lender is a signatory and any Person removed as a Revolving Credit Lender shall be relieved of any obligations or responsibilities of a Revolving Credit Lender hereunder thereafter arising. 41 225- REDUCTION OF REVOLVING CREDIT CEILING. Upon at least two Business Days' prior written notice to the Agent at any time commencing after entry of the Final Order, the Borrowers may permanently reduce the Revolving Credit Ceiling, prior to the permanent reduction set forth in the definition of Revolving Credit Ceiling, provided that no such reduction shall cause the Revolving Credit Ceiling to be less than $100,000,000.00. Each such reduction shall be in the principal amount of $5,000,000.00 or an integral multiple thereof. Each such reduction shall be applied ratably to the Commitments of each Lender under the Revolving Credit and shall be irrevocable when given. At the time of each such reduction, the Borrowers shall pay to the Agent all Unused Line Fees accrued on the amount so reduced and any amount by which the principal balance of the Revolving Credit Loans and Stated Amount of L/Cs exceeds the Revolving Credit Ceiling as so reduced. Article 3:- CONDITIONS PRECEDENT: As a condition to the effectiveness of this Agreement, the establishment of the Revolving Credit, and the making of the first loan under the Revolving Credit, each of the documents and conditions respectively described below, shall have been delivered to the Agent, or satisfied (in form and substance reasonably satisfactory to the Agent): 31- CORPORATE DUE DILIGENCE. (a) Certificates of corporate good standing for each Borrower, respectively, issued by the Secretary of State for the state in which that Borrower is incorporated. (b) Certificates of due qualification, in good standing, issued by the Secretary(ies) of State of each State in which the nature a Borrower's business conducted or assets owned could require such qualification. (c) Certificates of each Borrower's secretary of the due adoption, continued effectiveness, and setting forth the texts of, each corporate resolution adopted in connection with the establishment of the loan arrangement contemplated by the Loan Documents and attesting to the true signatures of each Person authorized as a signatory to any of the Loan Documents. 32- OPINION. An opinion of counsel to the Borrowers in the form of EXHIBIT 3:3-2, annexed hereto.. 33- ADDITIONAL DOCUMENTS. Such additional instruments and documents as the Agent or its counsel reasonably may require or request. 34- BORROWING ORDER. There shall have been entered in the Proceedings an Interim Borrowing Order. 42 35- REPRESENTATIONS AND WARRANTIES. Each of the representations made by or on behalf of each Borrower in this Agreement or in any of the other Loan Documents or in any other report, statement, document, or paper provided by or on behalf of each Borrower shall be true and complete in all material respects as of the date as of which such representation or warranty was made. 36- CONSENTS AND APPROVALS. All necessary consents and approvals to the transactions contemplated hereby shall have been obtained and shall be reasonably satisfactory to the Agent. 37- NO DEFAULTS UNDER APPLICABLE LAW OR MATERIAL AGREEMENTS. The consummation of the transactions contemplated hereby shall not (a) violate any Requirement of Law or (b) conflict with, or result in a default or event of default under, any material agreement of the Borrowers. 38- NO LITIGATION. There shall not exist any litigation or other proceedings, the result of which has or is likely to have a Material Adverse Effect on any Borrower. 39- ALL FEES AND EXPENSES PAID. All fees due at or immediately after the first funding under the Revolving Credit and all costs and expenses incurred by the Agent in connection with the establishment of the credit facilities contemplated hereby (including the reasonable fees and expenses of counsel to the Agent) shall have been paid in full. 310- NO MATERIAL ADVERSE CHANGE. Except for the commencement of the Proceedings, no event shall have occurred or failed to occur, which occurrence or failure has or is reasonably likely to have a materially adverse effect upon the Borrower's financial condition when compared with such financial condition at August 4, 2001. 311- MINIMUM DAY ONE EXCESS AVAILABILITY. On the Petition Date, Availability, after giving effect to the first funding under the Revolving Credit; post-petition accounts payable which are beyond credit terms then accorded the Borrower; overdrafts; any charges to the Loan Account made in connection with the establishment of the credit facility contemplated hereby; and L/C's to be issued at, or immediately subsequent to, such establishment, is not less than $30,000,000.00. 312- BORROWER NOT IN DEFAULT. No Borrower is in Default. 313- PROJECTIONS. The Agent shall have received and be satisfied with detailed one-year financial projections and business assumptions for the Borrower. 43 314- OTHER INFORMATION. Any other documents set forth on EXHIBIT 3:3-14, annexed hereto shall have been received by the Agent and shall be in form and substance reasonably satisfactory to the Agent. 315- GOVERNMENT REGULATIONS. The proposed financing is subject to the condition that no material changes in governmental regulations or policies affecting the Borrower, the Agent or Lenders involved in this transaction occur prior to Closing. 316- BENEFIT OF CONDITIONS PRECEDENT. The conditions set forth in this Article 3: are for the sole benefit of the Agent and each Revolving Credit Lender and may be waived by the Agent in whole or in part without prejudice to the Agent or any Revolving Credit Lender. No document shall be deemed delivered to the Agent or any Revolving Credit Lender until received and accepted by the Agent at its offices in Boston, Massachusetts. Under no circumstances shall this Agreement take effect until executed and accepted by the Agent at said offices. Article 4:- GENERAL REPRESENTATIONS, COVENANTS AND WARRANTIES: To induce each Revolving Credit Lender to establish the credit facility contemplated herein and to induce the Revolving Credit Lenders to provide loans and advances under the Revolving Credit (each of which loans shall be deemed to have been made in reliance thereupon) the Borrowers, in addition to all other representations, warranties, and covenants made by any Borrower in any other Loan Document, make those representations, warranties, and covenants included in this Agreement. 41- PAYMENT AND PERFORMANCE OF LIABILITIES. The Borrowers shall pay each payment Liability when due (or when demanded, if payable on demand) and shall promptly, punctually, and faithfully perform each other Liability. 42- DUE ORGANIZATION. AUTHORIZATION. NO CONFLICTS. (a) Each Borrower presently is and hereafter shall remain in good standing as a corporation under the laws of the State in which it is organized, as set forth in the Preamble to this Agreement and is and shall hereafter remain duly qualified and in good standing in every other State in which, by reason of the nature or location of each Borrower's assets or operation of each Borrower's business, such qualification may be necessary, except where the failure to so qualify would not have a Material Adverse Effect. (b) Each Borrower's respective organizational identification number assigned to it by the State of its incorporation and its respective federal employer identification number is stated on EXHIBIT 4:4-2, annexed hereto. 44 (c) No Borrower shall change its State of organization; any organizational identification number assigned to that Borrower by that State; or that Borrower's federal taxpayer identification number. (d) Each Affiliate is listed on EXHIBIT 4:4-2. The Lead Borrower shall provide the Agent with prior written notice of any entity's becoming or ceasing to be an Affiliate. (e) Upon entry of the Interim Order, each Borrower will have all requisite power and authority to execute and deliver all Loan Documents to which that Borrower is a party and has and will hereafter retain all requisite power to perform all Liabilities. (f) Upon entry of the Interim Order, the execution and delivery by each Borrower of each Loan Document to which it is a party; each Borrower's consummation of the transactions contemplated by such Loan Documents (including, without limitation, the creation of Collateral Interests by that Borrower to secure the Liabilities); each Borrower's performance under those of the Loan Documents to which it is a party; the borrowings hereunder; and the use of the proceeds thereof: (ii) Will be duly authorized by all necessary action. (iii) Will not, contravene in any material respect any provision of any Requirement of Law or obligation of that Borrower. (iv) Will not result in the creation or imposition of, or the obligation to create or impose, any Encumbrance upon any assets of that Borrower pursuant to any Requirement of Law or obligation, except pursuant to the Loan Documents. (a) Based upon entry of the Interim Order, the Loan Documents have been duly executed and delivered by each Borrower and are the legal, valid and binding obligations of each Borrower, enforceable against each Borrower in accordance with their respective terms. 43- TRADE NAMES. (a) EXHIBIT 4:4-3, annexed hereto, is a listing of: (ii) All names under which any Borrower ever conducted its business after September 11, 1995. (iii) All Persons with whom any Borrower ever consolidated or merged, or from whom any Borrower ever acquired in a single transaction or in a series of related transactions substantially all of such Person's assets. (a) The Lead Borrower will provide the Agent with not less than twenty-one (21) days prior written notice (with reasonable particularity) of any change to any Borrower's name from that under which that Borrower is conducting its business at the execution of this Agreement and will not effect such change unless each Borrower is then in compliance with all provisions of this Agreement. 45 44- INFRASTRUCTURE. (a) Each Borrower has and will maintain a sufficient infrastructure to conduct its business as presently conducted and as contemplated to be conducted following its execution of this Agreement. (b) Each Borrower owns and possesses, or has the right to use (and will hereafter own, possess, or have such right to use) all patents, industrial designs, trademarks, trade names, trade styles, brand names, service marks, logos, copyrights, trade secrets, know-how, confidential information, and other intellectual or proprietary property of any third Person necessary for that Borrower's conduct of that Borrower's business. (c) The conduct by each Borrower of that Borrower's business does not presently infringe (nor will any Borrower conduct its business in the future so as to infringe) the patents, industrial designs, trademarks, trade names, trade styles, brand names, service marks, logos, copyrights, trade secrets, know-how, confidential information, or other intellectual or proprietary property of any third Person, to the extent that any infringement would have a Material Adverse Effect. 45- LOCATIONS. (a) The Collateral, and the books, records, and papers of Borrowers' pertaining thereto, are kept and maintained solely at the following locations: (ii) The Lead Borrower's chief executive offices which are at 20 Federal Plaza West, Youngstown, Ohio 44503. (iii) Those locations which are listed on EXHIBIT 4:4-5, annexed hereto, which EXHIBIT includes, with respect to each such location, the name and address of the landlord on the Lease which covers such location (or an indication that a Borrower owns the subject location) and of all service bureaus with which any such records are maintained and the names and addresses of each of then Borrowers' landlords. (a) Notwithstanding anything herein to the contrary, the Borrowers may remove and destroy records and papers of the Borrowers pertaining to the Collateral to the extent that it is consistent with practices of the Borrowers in effect as of the Petition Date. (b) No Borrower shall remove any of the Collateral from said chief executive office or those locations listed on EXHIBIT 4:4-5 except for the following purposes: (iv) To accomplish sales of Inventory in the ordinary course of business. (v) In connection with the conduct of any Permitted Store Closing Sales. (vi) To move Inventory from one such location to another such location of the same Borrower. (vii) To utilize such of the Collateral as is removed from such locations in the ordinary course of business (such as motor vehicles). (a) No Borrower will execute any Lease other than where each of the following conditions is satisfied: (viii) Such execution is in the ordinary course of business. (ix) Neither such execution nor any Borrower's acting under such Lease results in any Borrower's becoming in Default. (x) Not less than fifteen (15) days prior written notice (with reasonable particularity) is given to the Agent of the execution of the subject Lease. 46 (xi) Such execution will not result in the Borrowers' opening of one or more Stores, if the opening of such Store or Stores is otherwise prohibited by this Agreement. (a) Each Borrower may alter, modify, or amend any Lease in the ordinary course of its business ; provided that such alteration, modification or amendment does not cause any Borrower to become in Default. (b) During any fiscal year during which this Agreement is in effect the Borrowers may open and/or relocate those number of Stores reflected in the forecast furnished to the Agent, provided that such opening and/or relocation otherwise complies with this Agreement. (c) On or before October 12, 2001, or as extended in the reasonable discretion of the Agent, the Borrowers shall obtain an order from the Bankruptcy Court, acceptable to the Agent, approving and authorizing the Permitted Store Closing Sales. Other than the Permitted Store Closing Sales the Borrowers shall not close any additional Stores without the prior written consent of the Agent. (d) Except as otherwise disclosed pursuant to, or permitted by, this Section 4:4-5, no tangible personal property of any Borrower is in the care or custody of any third party or stored or entrusted with a bailee or other third party and none shall hereafter be placed under such care, custody, storage, or entrustment. 46- TITLE TO ASSETS. (a) The Borrowers are, and shall hereafter remain, the owners of the Collateral free and clear of all Encumbrances with the exceptions of Permitted Encumbrances. (b) No Borrower has, and none shall, have, possession of any property on consignment to that Borrower other than such property disclosed in the Borrowing Base Certificate. (c) No Borrower shall acquire or obtain the right to use any Equipment in which Equipment any third party has an interest, except for: (ii) Equipment which is used to conduct that Borrower's business. (iii) Equipment with respect to which the Agent has received an agreement (substantially in the form of EXHIBIT 4:4-6(c)(ii), annexed hereto) with the third party which has an interest in such Equipment. 47- INDEBTEDNESS. The Borrowers do not and shall not hereafter have any Indebtedness with the exceptions of: (a) Any Indebtedness on account of the Revolving Credit. (b) The Indebtedness (if any) listed on EXHIBIT 4:4-7, annexed hereto. (c) Indebtedness incurred in connection with the financing or refinancing of any Equipment and real estate. (d) Indebtedness incurred in connection with loans made among Borrowers. (e) Indebtedness subordinated to the Liabilities, in such amounts and on such terms and conditions as are acceptable to the Agent incurred in connection with Permitted Encumbrances. 47 48- INSURANCE. (a) EXHIBIT 4:4-8, annexed hereto, is a schedule of all insurance policies owned by the Borrowers or under which any Borrower is the named insured. Each of such policies is in full force and effect. Neither the issuer of any such policy nor any Borrower is in material default or material violation of any such policy. (b) The Borrowers shall have and maintain at all times insurance covering such risks, in such amounts, containing such terms, in such form, for such periods, and written by such companies as may be satisfactory to the Agent. (c) All insurance carried by the Borrowers shall provide for a minimum of thirty (30) days' written notice of cancellation to the Agent and all such insurance which covers the Collateral shall include an endorsement in favor of the Agent, which endorsement shall provide that the insurance, to the extent of the Agent's interest therein, shall not be impaired or invalidated, in whole or in part, by reason of any act or neglect of any Borrower or by the failure of any Borrower to comply with any warranty or condition of the policy. (d) The coverage reflected on EXHIBIT 4:4-8 presently satisfies the foregoing requirements, it being recognized by each Borrower, however, that such requirements may change hereafter to reflect changing circumstances. (e) The Lead Borrower shall furnish the Agent from time to time with certificates or other evidence satisfactory to the Agent regarding compliance by the Borrowers with the foregoing requirements. (f) In the event of the failure by the Borrowers to maintain insurance as required herein, the Agent, at its option, may obtain such insurance, provided, however, the Agent's obtaining of such insurance shall not constitute a cure or waiver of any Event of Default occasioned by the Borrowers' failure to have maintained such insurance. 49- LICENSES. Each license, distributorship, franchise, and similar agreement issued to, or to which any Borrower is a party is in full force and effect in all material respects. No party to any such license or agreement is in default or violation thereof which would have a Material Adverse Effect. No Borrower has received any notice or threat of cancellation of any such license or agreement where such cancellation could have a Material Adverse Effect. 48 410- LEASES. EXHIBIT 4:4-10, annexed hereto, is a schedule of all presently effective Capital Leases. (Exhibit 4:4-5 includes a list of all other presently effective Leases). Each of such Leases and Capital Leases is in full force and effect in all material respects. No party to any such Lease or Capital Lease is in default or violation of any such Lease or Capital Lease (other than a default resulting from the filing of the Proceedings) which would have a Material Adverse Effect. No Borrower has received any notice or threat of cancellation of any such Lease or Capital Lease where such cancellation could have a Material Adverse Effect. Each Borrower hereby authorizes the Agent at any time and from time to time to contact any of the Borrowers' respective landlords in accordance with commercially reasonable lending practices in order to confirm the Borrowers' continued compliance with the terms and conditions of the Lease(s) between the subject Borrower and that landlord and to discuss such issues, concerning the subject Borrower's occupancy under such Lease(s), as the Agent may determine. 411- REQUIREMENTS OF LAW. Each Borrower is in compliance in all material respects with, and shall hereafter comply with and use its assets in compliance in all material respects with, all Requirements of Law if the failure to comply with any Requirements of Law would have a Material Adverse Effect. No Borrower has received any notice of any violation of any Requirement of Law where the effect of such violation could have a Material Adverse Effect. 412- LABOR RELATIONS. Except as described in EXHIBIT 4:4-12: (a) No Borrower has been, and none is presently a party to any collective bargaining or other labor contract. (b) There is not presently pending and, to any Borrower's knowledge, there is not threatened any of the following: (ii) Any strike, slowdown, picketing, work stoppage, or employee grievance process. (iii) Any proceeding against or affecting any Borrower relating to the alleged violation of any Applicable Law pertaining to labor relations or before National Labor Relations Board, the Equal Employment Opportunity Commission, or any comparable governmental body, organizational activity, or other labor or employment dispute against or affecting any Borrower, which, if determined adversely to that Borrower could have a Material Adverse Effect on that Borrower (iv) Any lockout of any employees by any Borrower (and no such action is contemplated by any Borrower). (v) Any application for the certification of a collective bargaining agent. (a) No event has occurred or circumstance exists which could provide the basis for any work stoppage or other labor dispute. (b) Each Borrower: (vi) Has complied in all material respects with all Applicable Law relating to employment, equal employment opportunity, nondiscrimination, immigration, wages, hours, benefits, collective bargaining, the payment of social security and similar taxes, occupational safety and health, and plant closing, if the failure to comply with any such Applicable Laws would have a Material Adverse Effect. (vii) Is not liable for the payment of more than a de minimius amount of compensation, damages, taxes, fines, penalties, or other amounts, however designated, for that Borrower's failure to comply with any Applicable Law referenced in Section 4:4-12(d)(i), the failure of which had or has a Material Adverse Effect. 49 413- MAINTAIN PROPERTIES. The Borrowers shall: (a) Keep the Collateral in good order and repair (ordinary reasonable wear and tear and insured casualty excepted). (b) Not suffer or cause the waste or destruction of any material part of the Collateral. (c) Not use any material portion of the Collateral in violation of any policy of insurance thereon. (d) Not sell, lease, or otherwise dispose of any of the Collateral, other than the following: (ii) The sale of Inventory in compliance with this Agreement. (iii) The disposal of Equipment which is obsolete, worn out, damaged beyond repair, or no longer useful in the business of a Borrower, which Equipment is replaced to the extent necessary to preserve or improve the operating efficiency of any Borrower. (iv) The turning over to the Agent of all Receipts as provided herein. 414- TAXES. (a) With respect to the Borrowers' federal, state, and local tax liability and obligations: (ii) The Lead Borrower, in compliance with all Applicable Law, has properly filed all returns due to be filed up to the date of this Agreement. (iii) Except as described on EXHIBIT 4:4-14: (B) At no time during the past three (3) years has any Borrower received from any taxing authority any request to perform any examination of or with respect to any Borrower nor any other written notice in any way relating to any claimed failure by any Borrower to materially comply with all Applicable Law concerning payment of any taxes or other amounts in the nature of taxes, the failure of which would have a Material Adverse Effect. (C) No agreement is extant which waives or extends any statute of limitations applicable to the right of any taxing authority to assert a deficiency or make any other claim for or in respect to federal income taxes. (D) No issue has been raised in any tax examination of any Borrower which, by application of similar principles, reasonably could be expected to result in the assertion of a deficiency for any fiscal year open for examination, assessment, or claim by any taxing authority. (a) The Borrowers shall: pay as they become due and payable, and incurred subsequent to the filing of the Proceedings, all taxes and unemployment contributions and other charges of any kind or nature levied, assessed or claimed against any Borrower or the Collateral by any person or entity whose claim could result in an Encumbrance upon any asset of any Borrower or by any governmental authority; properly exercise any trust responsibilities imposed upon any Borrower by reason of withholding from employees' pay or by reason of any Borrower's receipt of sales tax or other funds for the account of any third party; timely make all contributions and other payments as may be required pursuant to any Employee Benefit Plan now or hereafter established by any Borrower; and timely file all tax and other returns and other reports with each governmental authority to whom any Borrower is obligated to so file. 50 415- NO MARGIN STOCK. No Borrower is engaged in the business of extending credit for the purpose of purchasing or carrying any margin stock (within the meaning of Regulations U, T, and X of the Board of Governors of the Federal Reserve System of the United States). No part of the proceeds of any borrowing hereunder will be used at any time to purchase or carry any such margin stock or to extend credit to others for the purpose of purchasing or carrying any such margin stock. 416- ERISA. (a) Except as described in EXHIBIT 4:4-16(a), neither any Borrower nor any ERISA Affiliate, since September 11, 1995: (ii) Violated or failed to be in full compliance with any Borrower's Employee Benefit Plan it maintains, except where such failure or noncompliance could not reasonably be expected to have a Material Adverse Effect. (iii) Failed timely to file all reports and filings required by ERISA to be filed by any Borrower, except where such failure or noncompliance could not reasonably be expected to have a Material Adverse Effect. (iv) Engaged in any nonexempt "prohibited transactions" or "reportable events" (respectively as described in ERISA). (v) Engaged in, or committed, any act such that a tax or penalty reasonably could be imposed upon any Borrower on account thereof pursuant to ERISA. (vi) Accumulated any material cumulative funding deficiency within the meaning of ERISA. (vii) Terminated any Employee Benefit Plan such that a lien could be asserted against any assets of any Borrower on account thereof pursuant to ERISA. (viii) Been a member of, contributed to, or have any obligation under any Employee Benefit Plan which is a multiemployer plan within the meaning of Section 4001(a) of ERISA. (a) Neither any Borrower nor any ERISA Affiliate shall ever engage in any action of the type described in Section 4:4-16(a). 51 417- HAZARDOUS MATERIALS. (a) Except as described in EXHIBIT 4:4-17(a), no Borrower has since September 11, 1995: (i) been held legally responsible for any release or threat of release of any Hazardous Material in violation of any Environmental Laws, or (ii) received notification of the incurrence of any expense in connection with the assessment, containment, or removal of any Hazardous Material for which that Borrower would be responsible. (b) Each Borrower shall: (i) dispose of any Hazardous Material only in compliance with all Environmental Laws and (ii) have possession of any Hazardous Material only in the ordinary course of that Borrower's business and in compliance with all Environmental Laws. 418- LITIGATION. Except as described in EXHIBIT 4:4-18, annexed hereto, and the Proceedings, there is not presently pending or threatened by or against any Borrower any suit, action, proceeding, or investigation which, if determined adversely to any Borrower, could have a Material Adverse Effect on a Borrower. 419- DIVIDENDS. INVESTMENTS. CORPORATE ACTION. No Borrower shall: (a) Pay any cash dividend or make any other distribution in respect of any class of that Borrower's capital stock. (b) Own, redeem, retire, purchase, or acquire any of any Borrower's capital stock other than in connection with the creation of a New Borrower (as to which, see Section 4:4-20). (c) Invest in or purchase any stock or securities or rights to purchase any such stock or securities, of any Person, including, without limitation, Avatex Corporation, other than in connection with the creation of a New Borrower (as to which, see Section 4:4-20). (d) Merge or consolidate or be merged or consolidated with or into any other corporation or other entity. (e) Consolidate any of that Borrower's operations with those of any other Person other than of another Borrower. (f) Organize or create any Affiliate other than in connection with the creation of a New Borrower (as to which, see Section 4:4-20). (g) Subordinate any debts or obligations owed to that Borrower by any third party to any other debts owed by such third party to any other Person. (h) Acquire any assets other than in the ordinary course and conduct of that Borrower's business as conducted at the execution of this Agreement, except for assets acquired in connection with the opening of new stores (as permitted hereunder), and otherwise with the consent of the Agent, such consent not to be unreasonably withheld. 52 420- NEW BORROWERS. (a) Subject to and conditioned on the satisfaction of the requirements included and referred to in this Section 4:4-20, any Borrower may organize or create a wholly owned subsidiary (a "New Borrower"). (b) A Borrower may organize or create a New Borrower provided that each of the following is satisfied: (ii) The Borrowers are not then and will not thereby be rendered in Default. (iii) The Lead Borrower has furnished the Agent with the following by no less than fifteen (15) days prior to any New Borrower's acquiring any assets: (B) A certificate of incorporation for the New Borrower, issued no more than seven (7) days previous to the date when so furnished, by the Secretary of State in which that New Borrower is organized. (C) Certificates of qualification to do business issued by any State in which such qualification of the New Borrower may be necessary. (D) A Certificate of the Secretary of the New Borrower which includes copies of the resolutions of the New Borrower to become a party to this Agreement as a "Borrower". (E) The written assumption agreement (in form reasonably satisfactory to the Agent) by the New Borrower pursuant to which the New Borrower assumes all Liabilities as if the New Borrower were a Borrower immediately prior to such assumption and agreement. (F) Financing statements to satisfy the requirements of Section 4:4-25 (which relates to additional assurances). (G) Notifications to the New Borrower's depositories (if different from that to which notices have previously been provided pursuant to Section 7:7-1(b)(i)) in form reasonably satisfactory to the Agent. (H) Notices to the New Borrower's credit card processor (if different from that to which notices have previously been provided pursuant to Section 7:7-2(b)) in form reasonably satisfactory to the Agent. (I) All stock certificates (each with a separate transfer power, executed in blank by the holder thereof) for the New Borrower. (J) Such other instruments and documents which the Agent reasonably may request in connection with the subject New Borrower. (a) Any New Borrower shall be a "Borrower" within the meaning of this Agreement from the earliest moment that such Person is required to be the subject of the notice required by Section 4:4-20(b)(ii). 53 421- LOANS. No Borrower shall make any loans or advances to, nor acquire the Indebtedness of, any Person, provided, however, the foregoing does not prohibit any of the following: (a) Advance payments made to that Borrower's suppliers in the ordinary course. (b) Advances to that Borrower's officers, employees, and salespersons with respect to reasonable expenses to be incurred by such officers, employees, and salespersons for the benefit of that Borrower, which expenses are properly substantiated by the person seeking such advance and properly reimbursable by that Borrower. (c) Advances made to incentivize employees and prospective employees employed or to be employed as pharmacists, not to exceed $20,000.00 per person and $200,000.00 in any twelve (12) month period. (d) Advances made to employees in the nature of bridge loans associated with relocation expenses, not to exceed $200,000.00 per person and $1,000,000.00 in any twelve (12) month period. (e) Loans made between two (2) or more Borrowers. (f) Existing Loans which have been made to Cabot Noble, Inc. (g) Existing Loans which have been made to Strouss Building Associates. 422- PROTECTION OF ASSETS. The Agent, in the Agent's discretion, and following written notice to the Lead Borrower, and from time to time, may discharge any tax or Encumbrance on any of the Collateral, or take any other action which the Agent may deem necessary or desirable to repair, insure, maintain, preserve, collect, or realize upon any of the Collateral. The Agent shall not have any obligation to undertake any of the foregoing and shall have no liability on account of any action so undertaken except where there is a specific finding in a judicial proceeding (in which the Agent has had an opportunity to be heard), from which finding no further appeal is available, that the Agent had acted in actual bad faith or in a grossly negligent manner. The Borrowers shall pay to the Agent, on demand, or the Agent, in its discretion, may add to the Loan Account, all amounts paid or incurred by the Agent pursuant to this section 4:4-22. 54 423- LINE OF BUSINESS. No Borrower shall engage in any business other than the business in which it is currently engaged or a business reasonably related thereto. 424- AFFILIATE TRANSACTIONS. No Borrower shall make any payment, nor give any value to any Affiliate (other than another Borrower) except for goods and services actually purchased by that Borrower from, or sold by that Borrower to, such Affiliate for a price and on terms which shall: (a) be competitive and fully deductible as an "ordinary and necessary business expense" and/or fully depreciable under the Internal Revenue Code of 1986 and the Treasury Regulations, each as amended; and (b) be no less favorable to that Borrower than those which would have been charged and imposed in an arms length transaction. 425- FURTHER ASSURANCES. (a) Except for Permitted Encumbrances, no Borrower is the owner of, nor has it any interest in, any Collateral which, immediately upon the satisfaction of the conditions precedent to the effectiveness of the credit facility contemplated hereby (Article 3:) will not be subject to a perfected Collateral Interest in favor of the Agent (subject only to Permitted Encumbrances) to secure the Liabilities. (b) Except for Permitted Encumbrances, no Borrower will hereafter acquire any asset or any interest in property which is not, immediately upon such acquisition, subject to such a perfected Collateral Interest in favor of the Agent to secure the Liabilities (subject only to Permitted Encumbrances). (c) Each Borrower shall execute and deliver to the Agent such instruments, documents, and papers, and shall do all such things from time to time hereafter as the Agent reasonably may request to carry into effect the provisions and intent of this Agreement; to protect and perfect the Agent's Collateral Interests in the Collateral; and to comply with all applicable statutes and laws, and facilitate the collection of the Receivables Collateral. Each Borrower shall execute all such instruments as may be required by the Agent with respect to the recordation and/or perfection of the Collateral Interests created or contemplated herein. (d) Each Borrower hereby designates the Agent as and for that Borrower's true and lawful attorney, with full power of substitution, to sign and file any financing statements in order to perfect or protect the Agent's Collateral Interests in the Collateral. (e) Each Borrower hereby authorizes the Agent to file such financing statements as the Agent determines as appropriate to perfect or protect the Agent's Collateral Interests in the Collateral. (f) A carbon, photographic, or other reproduction of this Agreement or of any financing statement or other instrument executed pursuant to this Section 4:4-25 shall be sufficient for filing to perfect the security interests granted herein. 55 426- ADEQUACY OF DISCLOSURE. (a) All financial statements furnished to the Agent and to each Revolving Credit Lender by each Borrower have been prepared in accordance with GAAP consistently applied and present fairly the condition of the Borrowers at the date(s) thereof and the results of operations and cash flows for the period(s) covered (provided however, that unaudited financial statements are subject to normal year end adjustments and to the absence of footnotes). Except as otherwise disclosed in writing by the Lead Borrower to the Agent or in its filings with the SEC, there has been no material change in the financial condition, results of operations, or cash flows of the Borrowers since the date(s) of such financial statements, other than changes in the ordinary course of business, which changes have not been materially adverse, either singularly or in the aggregate. (b) No Borrower has any contingent obligations or obligation under any Lease or Capital Lease which is not noted in the Borrowers' financial statements furnished to the Agent and to each Revolving Credit Lender prior to the execution of this Agreement (except to the extent not required by GAAP). (c) No document, instrument, agreement, or paper now or hereafter given the Agent and to each Revolving Credit Lender by or on behalf of each Borrower or any guarantor of the Liabilities in connection with the execution of this Agreement by the Agent and to each Revolving Credit Lender contains or will contain any untrue statement of a material fact or omits or will omit to state a material fact necessary in order to make the statements therein not misleading. There is no fact known to any Borrower which has, or which, is reasonably likely to have, a material adverse effect on the financial condition of any Borrower which has not been disclosed in writing to the Agent and to each Revolving Credit Lender. 427- NO RESTRICTIONS ON LIABILITIES. No Borrower shall enter into or directly or indirectly become subject to any agreement which prohibits or restricts, in any manner, any Borrower's: (a) Creation of, and granting of Collateral Interests in favor of the Agent. (b) Incurrence of Liabilities. 428- OTHER COVENANTS. No Borrower shall indirectly do or cause to be done any act which, if done directly by that Borrower, would breach any covenant contained in this Agreement. Article 5:- FINANCIAL REPORTING AND PERFORMANCE COVENANTS: 51- MAINTAIN RECORDS. The Borrowers shall: (a) At all times, keep proper books of account, in which full, true, and accurate entries shall be made of all of the Borrowers' financial transactions, all in accordance with GAAP applied consistently with prior periods to fairly reflect the financial condition of the Borrowers at the close of, and its results of operations for, the periods in question. (b) Timely provide the Agent with those financial reports, statements, and schedules required by this Article 5: or otherwise, each of which reports, statements and schedules shall be prepared, to the extent applicable, in accordance with GAAP applied consistently with prior periods to fairly reflect the financial condition of the Borrowers at the close of, and the results of operations for, the period(s) covered therein. 56 (c) At all times, keep accurate current records of the Collateral including, without limitation, accurate current stock, cost, and sales records of its Inventory, accurately and sufficiently itemizing and describing the kinds, types, and quantities of Inventory and the cost and selling prices thereof. (d) At all times, retain independent certified public accountants who are reasonably satisfactory to the Agent and instruct such accountants to fully cooperate with, and be available to, the Agent to discuss the Borrowers' financial performance, financial condition, operating results, controls, and such other matters, within the scope of the retention of such accountants, as may be raised by the Agent. (e) Not change any Borrower's fiscal year. 52- ACCESS TO RECORDS. (a) Each Borrower shall accord the Agent with access, at reasonable times, on reasonable notice, from time to time as the Agent may require to all properties owned by or over which any Borrower has control. The Agent shall have the right, and each Borrower will permit the Agent from time to time as Agent may request, to examine, inspect, copy, and make extracts from any and all of the Borrowers' books, records, electronically stored data, papers, and files. Each Borrower shall make all of that Borrower's copying facilities available to the Agent. (b) Each Borrower hereby authorizes the Agent to: (ii) Inspect, copy, duplicate, review, cause to be reduced to hard copy, run off, draw off, and otherwise use any and all computer or electronically stored information or data which relates to any Borrower, or any service bureau, contractor, accountant, or other person, and directs any such service bureau, contractor, accountant, or other person fully to cooperate with the Agent with respect thereto. (iii) Verify at any time the Collateral or any portion thereof, including verification with Account Debtors, and/or with each Borrower's computer billing companies, collection agencies, and accountants (such verification to be undertaken in keeping with commercially reasonable commercial lending practices) and to sign the name of each Borrower on any notice to each Borrower's Account Debtors or verification of the Collateral. (a) Notwithstanding anything to the contrary herein, no Borrower shall be required to deliver or disclose any customer pharmacy records to the extent prohibited by Applicable Law. (b) The Agent from time to time may designate one or more representatives to exercise the Agent's rights under this Section 5:5-2 as fully as if the Agent were doing so. 57 53- IMMEDIATE NOTICE TO AGENT. (a) The Lead Borrower shall provide the Agent with written notice promptly upon the occurrence of any of the following events, which written notice shall be with reasonable particularity as to the facts and circumstances in respect of which such notice is being given: (ii) Any change in any Borrower's President, chief executive officer, chief operating officer, and chief financial officer (without regard to the title(s) actually given to the Persons discharging the duties customarily discharged by officers with those titles). (iii) Any ceasing of any Borrower's making of payment, in the ordinary course, to any of its creditors (other than its ceasing of making of such payments on account of a dispute in the ordinary course), other than any payment due on account of indebtedness incurred prior to the filing of the Proceedings. (iv) Any failure by any Borrower to pay rent incurred subsequent to the filing of the Proceedings at any of that Borrower's locations, which failure continues for more than Three (3) days following the last day on which such rent was payable without more than a de minimis adverse effect to that Borrower. (v) Any Material Adverse Change. (vi) Any Borrower's becoming in Default. (vii) Any intention on the part of any Borrower to discharge that Borrower's present independent accountants or any withdrawal or resignation by such independent accountants from their acting in such capacity (as to which, see Subsection 5:5-1(d)). (viii) Any litigation which, if determined adversely to any Borrower, might have a material adverse effect on the financial condition of that Borrower. (a) The Lead Borrower shall: (ix) Provide the Agent, when so distributed, with copies of any materials distributed to the shareholders of the Lead Borrower (qua such shareholders). (x) Provide the Agent: (B) When filed, copies of all filings with the SEC. (C) When received, copies of all correspondence from the SEC, other than routine non-substantive general communications from the SEC. (i) Add the Agent as an addressee on all mailing lists maintained by or for each Borrower. (ii) At the request of the Agent, from time to time, provide the Agent with copies of all advertising (including copies of all print advertising and duplicate tapes of all video and radio advertising). (iii) Provide the Agent, when received by any Borrower, with a copy of any management letter or similar communications from any accountant of any Borrower. (iv) Provide the Agent and the Agent's counsel with copies, when so filed or submitted, or as soon as practicable thereafter, of any pleadings filed in the Proceedings by or on behalf of any Borrower or the submission by any Borrower of any financial statement to any of the Bankruptcy Court in which the Proceedings are pending, the office of the United States Trustee, or any committee appointed in the Proceedings. 58 54- Borrowing Base Certificate. The Lead Borrower shall provide the Agent with a collateral report and a Borrowing Base Certificate (in the form of EXHIBIT 5:5-4 annexed hereto, as such form may be revised from time to time by the Agent) by 2:00PM, weekly, on Friday of each week (as of the then immediately preceding Saturday). Such Certificate may be sent to the Agent by facsimile transmission, provided that the original thereof is mailed to the Agent on the date of such transmission. 55- MONTHLY REPORTS. Monthly, the Lead Borrower shall provide the Agent with original counterparts of the following (each in such form as the Agent from time to time may specify): (i) Those reports described in EXHIBIT 5:5-5 hereto, at the times set forth in such EXHIBIT; and (ii) The officer's compliance certificate described in Section 5:5-8. 56- QUARTERLY REPORTS. Quarterly, within forty five (45) days following the end of each of the Borrowers' fiscal quarters, the Lead Borrower shall provide the Agent with the following: (a) An original counterpart of a management prepared financial statement of the Borrowers for the period from the beginning of the Borrowers' then current fiscal year through the end of the subject quarter, with comparative information for the same period of the previous fiscal year, which statement shall include, at a minimum, a balance sheet, income statement (on a store specific and on a "consolidated" basis), statement of changes in shareholders' equity, and cash flows and comparisons for the corresponding quarter of the then immediately previous year. (b) The officer's compliance certificate described in Section 5:5-8. 57- ANNUAL REPORTS. (a) Annually, within one hundred and five (105) days following the end of the Borrowers' fiscal year, the Lead Borrower shall furnish the Agent with the following: (ii) The Borrowers' annual financial statement, which statement shall bear the opinion, without material qualification other than a going concern reservation, of the Lead Borrower's independent certified public accountants (i.e. said statement shall be "certified" by such accountants) and shall include, at a minimum (with comparative information for the then prior fiscal year) a balance sheet, income statement, statement of changes in shareholders' equity, and cash flows. (iii) The officer's compliance certificate described in Section 5:5-8. (a) No later than the earlier of Fifteen (15) days prior to the end of each of the Borrowers' fiscal years or the date on which such accountants commence their work on the preparation of the Borrowers' annual financial statement, the Lead Borrower shall give written notice to such accountants (with a copy of such notice, when sent, to the Agent) that: 59 (iv) Such annual financial statement will be delivered by the Lead Borrower to the Agent (for subsequent distribution to each Revolving Credit Lender). (v) It is the primary intention of the Borrowers, in its engagement of such accountants, to satisfy the financial reporting requirements set forth in this Article 5:. (vi) The Lead Borrower has been advised that the Agent and each Revolving Credit Lender will rely thereon with respect to the administration of, and transactions under, the credit facility contemplated by this Agreement. (a) Each annual statement shall be accompanied by such accountant's Certificate indicating that, in conducting the audit for such annual statement, nothing came to the attention of such accountants to believe that the Borrowers are in Default (or that, if the Borrowers are in Default, the facts and circumstances thereof). 58- OFFICERS' CERTIFICATES. The Lead Borrower shall cause either the Lead Borrower's President, Chief Financial Officer, or its Controller, in each instance, to provide such Person's Certificate with those monthly statements required pursuant to Section 5:5-5(a)(ii), quarterly, and annual statements to be furnished pursuant to this Agreement, which Certificate shall: (a) Indicate that, to the best of such Person's knowledge, after inquiry, the subject statement was prepared in accordance with GAAP consistently applied and presents fairly the financial condition of the Borrowers at the close of, and the results of the Borrowers' operations and cash flows for, the period(s) covered, subject, however to the following: (ii) Usual year end adjustments (this exception shall not be included in the Certificate which accompanies such annual statement). (iii) Material Accounting Changes (in which event, such Certificate shall include a schedule (in reasonable detail) of the effect of each such Material Accounting Change) not previously specifically taken into account in the determination of the financial performance covenant imposed pursuant to Section 5:5-11. (a) Indicate either that (i) no Borrower is in Default, or (ii) if such an event has occurred, its nature (in reasonable detail) and the steps (if any) being taken or contemplated by the Borrowers to be taken on account thereof. 60 59- INVENTORIES, APPRAISALS, AND AUDITS. (a) The Agent, at the expense of the Borrowers, may participate in and/or observe each physical count and/or inventory of so much of the Collateral as consists of Inventory which is undertaken on behalf of any Borrower. (b) The Borrowers, at their own expense, shall cause not less than one (1) physical inventory to be undertaken in each Fiscal year during which this Agreement is in effect, conducted by such inventory takers as are reasonably satisfactory to the Agent and following such methodology as is reasonably satisfactory to the Agent. (ii) Each such inventory shall be reconciled and recorded in the Borrowers' financial statements within thirty (30) days of the date following the completion of such inventory. (iii) The Lead Borrower, within thirty (30) days following the end of each month, shall provide the Agent with the results of each such inventory that was recorded in that month. (iv) The Agent, in its discretion, if any Borrower is in Default, may cause such additional inventories to be taken as the Agent determines (each, at the expense of the Borrowers). (a) The Agent may obtain appraisals of the Collateral, from time to time (in all events, at the Borrowers' expense), conducted by such appraisers as are reasonably satisfactory to the Agent. (b) The Agent contemplates conducting three (3) commercial finance field examinations (in each event, at the Borrowers' expense) of the Borrowers' books and records during any twelve (12) month period during which this Agreement is in effect, but in its discretion, may undertake additional such audits during such period. 510- ADDITIONAL FINANCIAL INFORMATION. (a) In addition to all other information required to be provided pursuant to this Article 5:, the Lead Borrower promptly shall provide the Agent (and any guarantor of the Liabilities), with such other and additional information concerning the Borrowers, the Collateral, the operation of the Borrowers' business, and the Borrowers' financial condition, as the Agent may from time to time reasonably request from the Lead Borrower. (b) The Lead Borrower may provide the Agent, from time to time hereafter, with updated forecasts of the Borrowers' anticipated performance and operating results. (c) In all events, the Lead Borrower, no sooner than Ninety (90) days prior to the end of each of the Borrowers' fiscal years, shall provide the Agent with an updated and extended forecast which shall go out at least through the end of the then next fiscal year and shall include an income statement, balance sheet, and statement of cash flow, by month, each prepared in conformity with GAAP and consistent with the Borrowers' then current practices. 61 (d) The Agent and each of the Revolving Credit Lenders agrees that, except with the prior consent of the Lead Borrower, it will not disclose any confidential information with respect to the Borrowers which is now or in the future furnished pursuant to this Agreement or any other Loan Document , provided, however, that the Agent and each Revolving Credit Lender may disclose any such information as follows: (ii) To the following (but only if the Person to whom so disclosed is instructed to treat such information as confidential): (B) To its employees, Affiliates, advisors or counsel. (C) To any prospective or actual transferee or participant in connection with any contemplated transfer or participation of this Agreement, the Liabilities, or any interest therein by the Agent or any Revolving Credit Lender, which transfer or participation is permitted by the terms of this Agreement. (D) To the Agent and other Revolving Credit Lenders. (i) As has become generally available to the public. (ii) As may be required or appropriate in any report, statement or testimony submitted to any municipal, state, or federal regulatory body having or claiming to have jurisdiction over the Agent or any Revolving Credit Lender. (iii) As may be required or appropriate in respect to any summons or subpoena or in connection with any litigation (iv) In order to comply with any law, order, regulation or ruling applicable to the Agent or any Revolving Credit Lender. 511- MINIMUM EXCESS AVAILABILITY. The Borrowers shall not permit Excess Availability at any time to be less than the greater of (x) $8,000,000.00, or (y) seven percent (7%) of the Borrowing Base at the time of calculation. For the purposes of the calculation of Availability under this Section 5-11, cash deposited in the Concentration Account no later than 1:00 p.m. on the date of calculation shall be added to the amount of Availability. The Lender may determine the Borrowers' compliance with such covenants based upon financial reports and statements provided by the Lead Borrower to the Lender (whether or not such financial reports and statements are required to be furnished pursuant to this Agreement) as well as by reference to interim financial information provided to, or developed by, the Lender. 62 Article 6:- USE OF COLLATERAL: 61- USE OF INVENTORY COLLATERAL. (a) Except for Permitted Store Closing Sales, no Borrower shall engage (ii) In any sale of the Inventory other than for (a) fair consideration in the conduct of the Borrowers' business in the ordinary course, or (b) dispositions of damaged or unsaleable Inventory consistent with the Borrowers' historical practices. (iii) Sales or other dispositions to creditors. (iv) Sales or other dispositions in bulk. (v) Sales of any Collateral in breach of any provision of this Agreement. (a) No sale of Inventory shall be on consignment, approval, or under any other circumstances such that, with the exception of the Borrowers' customary return policy applicable to the return of inventory purchased by the Borrowers' retail customers in the ordinary course, such Inventory may be returned to a Borrower without the consent of the Agent. (b) The Borrowers shall not consent to the return of any item of Collateral pursuant to Section 546(g)* of the Bankruptcy Code. 62- INVENTORY QUALITY. All Inventory now owned or hereafter acquired by each Borrower is and will be of good and merchantable quality and free from material defects (other than defects within customary trade tolerances). 63- ADJUSTMENTS AND ALLOWANCES. Each Borrower may grant such allowances or other adjustments to that Borrower's Account Debtors (exclusive of extending the time for payment of any Account or Account Receivable, which shall not be done without first obtaining the Agent's prior written consent in each instance) as that Borrower may reasonably deem to accord with sound business practice, provided, however, the authority granted the Borrowers pursuant to this Section 6:6-3 may be limited or terminated by the Agent at any time in the Agent's discretion. 64- VALIDITY OF ACCOUNTS. (a) The amount of each Account shown on the books, records, and invoices of the Borrowers represented as owing by each Account Debtor is and will be the correct amount actually owing by such Account Debtor and shall have been fully earned by performance by the Borrowers. (b) The Agent from time to time may verify the Receivables Collateral directly with the Borrowers' Account Debtors, such verification to be undertaken in keeping with commercially reasonable commercial lending standards. (c) No Borrower has any knowledge of any impairment of the validity or collectibility of any of the Accounts. The Lead Borrower shall notify the Agent of any such impairment immediately after any Borrower becomes aware of any such impairment. 63 65- NOTIFICATION TO ACCOUNT DEBTORS. The Agent shall have the right (after an Event of Default has occurred), to notify any of the Borrowers' Account Debtors to make payment directly to the Agent and to collect all amounts due on account of the Collateral. Article 7:- CASH MANAGEMENT. PAYMENT OF LIABILITIES: 71- DEPOSITORY ACCOUNTS. (a) Annexed hereto as EXHIBIT 7:7-1(a) is a Schedule of all present DDA's, which Schedule includes, with respect to each depository (i) the name and address of that depository; (ii) the account number(s) of the account(s) maintained with such depository; and (iii) a contact person at such depository. (b) The Lead Borrower shall deliver the following to the Agent, as a condition to the effectiveness of this Agreement: (ii) Notification, executed on behalf of each Borrower, to each depository institution with which any DDA is maintained (other than any Exempt DDA and the Blocked Account), in form reasonably satisfactory to the Agent of the Agent's interest in such DDA. (iii) A Blocked Account Agreement substantially in the form of EXHIBIT 7:7-1(b)(ii), annexed hereto, with any depository institution at which either of the following conditions applies: (B) Both any DDA (other than the Operating Account) and the Operating Account is maintained. (C) A Blocked Account is maintained. (a) No Borrower will establish any DDA hereafter (other than an Exempt DDA) unless, contemporaneous with such establishment, the Lead Borrower delivers the following to the Agent: (ii) Notification to the depository at which such DDA is established if the same would have been required pursuant to Section 7:7-1(b)(ii)(A) if the subject DDA were open at the execution of this Agreement. (iii) A Blocked Account Agreement executed on behalf of the depository at which such DDA is established if the same would have been required pursuant to Section 7:7-1(b)(ii)(B) if the subject DDA were open at the execution of this Agreement. 72- CREDIT CARD RECEIPTS. (a) Annexed hereto as EXHIBIT 7:7-2, is a Schedule which describes all arrangements to which any Borrower is a party with respect to the payment to that Borrower of the proceeds of credit card charges for sales by that Borrower. (b) The Lead Borrower shall deliver to the Agent, as a condition to the effectiveness of this Agreement, notification, executed on behalf of each Borrower, to each of each Borrower's credit card clearinghouses and processors of notice (in form reasonably satisfactory to the Agent), which notice provides that upon notification by the Agent, payment of all credit card charges submitted by that Borrower to that clearinghouse or other processor and any other amount payable to that Borrower by such clearinghouse or other processor shall be directed to the Blocked Account or as otherwise designated from time to time by the Agent. No Borrower shall change such direction or designation except upon and with the prior written consent of the Agent. 64 73- THE CONCENTRATION, BLOCKED, AND OPERATING ACCOUNTS . (a) The following checking accounts have been or will be established (and are so referred to herein): (ii) The "Concentration Account" (so referred to herein): Established by the Agent with Fleet National Bank. (iii) The "Blocked Account" (so referred to herein): Established by the Lead Borrower with PNC Bank and Bank One. (iv) The "Operating Account" (so referred to herein): Established by the Borrowers with PNC Bank. (a) The contents of each DDA (other than the Operating Account) and of the Blocked Account constitutes Collateral and Proceeds of Collateral. The contents of the Concentration Account constitutes proceeds of the Collateral. (b) The Borrowers shall pay all fees and charges of, and maintain such impressed balances as may be required by the depository in which any account is opened as required hereby (even if such account is opened by and/or is the property of the Agent). 74- PROCEEDS AND COLLECTIONS . (a) All Receipts constitute Collateral and proceeds of Collateral. (b) All Receipts: (ii) Shall be held in trust by the Borrowers for the Agent. (iii) Shall not be commingled with any of any Borrower's other funds. (iv) Shall be deposited and/or transferred only to the Blocked Account or the Concentration Account. (a) The Lead Borrower shall cause the ACH or wire transfer to the Blocked Account or the Concentration Account (except in those instances in which such transfer is not within the control of the Lead Borrower or any other Borrower), no less frequently than daily (and whether or not there is then an outstanding balance in the Loan Account) of the following: (v) The then contents of each DDA (other than any Exempt DDA), each such transfer to be net of any minimum balance, not to exceed $2,000.00, as may be required to be maintained in the subject DDA by the bank at which such DDA is maintained. (vi) The proceeds of all credit card charges not otherwise provided for pursuant hereto. (a) In the event that, notwithstanding the provisions of this Section 7:7-4(b), 7:7-4(c) any Borrower receives or otherwise has dominion and control of any Receipts, or any proceeds or collections of any Collateral, such Receipts, proceeds, and collections shall be held in trust by that Borrower for the Agent and shall not be commingled with any of that Borrower's other funds or deposited in any account of any Borrower other than as instructed by the Agent. 65 75- PAYMENT OF LIABILITIES. (a) On each Business Day, the Agent shall apply the then collected balance of the Concentration Account (net of fees charged, and of such impressed balances as may be required by the bank at which the Concentration Account is maintained) First, towards the SwingLine Loans and Second, towards the unpaid balance of the Loan Account and all other Liabilities. (b) The following rules shall apply to deposits and payments under and pursuant to this Agreement: (ii) Funds shall be deemed to have been deposited to the Concentration Account on the Business Day on which deposited. (iii) Funds paid to the Agent, other than by deposit to the Concentration Account, shall be deemed to have been received on the Business Day when they are good and collected funds, provided that notice of such payment is available to the Agent by 2:00PM on that Business Day. (iv) If notice of a deposit to the Concentration Account (Section 7:7-5(b)(i)) or payment (Section 7:7-5(b)(ii)) is not available to the Agent until after 2:00PM on a Business Day, such deposit or payment shall be deemed to have been made at 9:00AM on the then next Business Day. (v) All deposits to the Concentration Account and other payments to the Agent are subject to clearance and collection. (a) The Agent shall transfer to the Operating Account any surplus in the Concentration Account remaining after the application towards the Liabilities referred to in Section 7:7-5(a), above (less those amount which are to be netted out, as provided therein) provided, however, in the event that (vi) any Borrower is in Default; and (vii) one or more L/C's are then outstanding, then the Agent may establish a funded reserve of up to 110% of the aggregate Stated Amounts of such L/C's. Such funded reserve shall either be (i) returned to the Lead Borrower provided that no Borrower is in Default or (ii) applied towards the Liabilities following acceleration following the occurrence of any other Event of Default. 66 76- THE OPERATING ACCOUNT. Except as otherwise specifically provided in, or permitted by, this Agreement, all check clearings and other disbursements shall be funded by the Lead Borrower solely from, the Operating Account. Article 8:- GRANT OF SECURITY INTEREST: 81- GRANT OF SECURITY INTEREST. To secure the Borrowers' prompt, punctual, and faithful performance of all and each of the Liabilities, each Borrower hereby grants to the Agent, for the ratable benefit of the Revolving Credit Lenders, a continuing security interest in and to, and assigns to the Agent, for the ratable benefit of the Revolving Credit Lenders, the following, and each item thereof, whether now owned or now due, or in which that Borrower has an interest, or hereafter acquired, arising, or to become due, or in which that Borrower obtains an interest, and all products, Proceeds, substitutions, and accessions of or to any of the following (all of which, together with any other property in which the Agent may in the future be granted a security interest, is referred to herein as the "Collateral"): (a) All Accounts and accounts receivable. (b) All Inventory. (c) All General Intangibles. (d) All Equipment. (e) All Chattel Paper. (f) All Letter-of-Credit Rights. (g) All Payment Intangibles. (h) All Supporting Obligations. (i) All books, records, and information relating to the Collateral and/or to the operation of each Borrower's business, and all rights of access to such books, records, and information, and all property in which such books, records, and information are stored, recorded, and maintained. (j) All Investment Property, Instruments, Documents, Deposit Accounts, money, policies and certificates of insurance, deposits, impressed accounts, compensating balances, and cash. (k) All Leasehold Interests. (l) All insurance proceeds, refunds, and premium rebates, including, without limitation, proceeds of fire and credit insurance, whether any of such proceeds, refunds, and premium rebates arise out of any of the foregoing. (8:8-1(a) through 8:8-1(j)). (m) All liens, guaranties, rights, remedies, and privileges pertaining to any of the foregoing (8:8-1(a) through 8:8-1(l)), including the right of stoppage in transit. 67 82- EXTENT AND DURATION OF SECURITY INTEREST. (a) The security interest created and granted herein is in addition to, and supplemental of, any security interest previously granted by any Borrower to the Agent and shall continue in full force and effect applicable to all Liabilities until both (a) all Liabilities have been paid and/or satisfied in full and (b) the security interest created herein is specifically terminated in writing by a duly authorized officer of the Agent. (b) It is intended that the Collateral Interests created herein extend to and cover all assets of each Borrower other than Bankruptcy Recoveries. Article 9:- AGENT AS BORROWER'S ATTORNEY-IN-FACT: 91- APPOINTMENT AS ATTORNEY-IN-FACT. Each Borrower hereby irrevocably constitutes and appoints the Agent as that (acting through any of its officers) Borrower's true and lawful attorney, with full power of substitution, following the occurrence of an Event of Default, to convert the Collateral into cash at the sole risk, cost, and expense of that Borrower. The rights and powers granted the Agent by this appointment include but are not limited to the right and power to: (a) Prosecute, defend, compromise, or release any action relating to the Collateral. (b) Sign change of address forms to change the address to which each Borrower's mail is to be sent to such address as the Agent shall designate; receive and open each Borrower's mail; remove any Receivables Collateral and Proceeds of Collateral therefrom and turn over the balance of such mail either to the Lease Borrower or to any trustee in bankruptcy or receiver of the Lead Borrower, or other legal representative of a Borrower whom the Agent determines to be the appropriate person to whom to so turn over such mail. (c) Endorse the name of the relevant Borrower in favor of the Agent upon any and all checks, drafts, notes, acceptances, or other items or instruments; sign and endorse the name of the relevant Borrower on, and receive as secured party, any of the Collateral, any invoices, schedules of Collateral, freight or express receipts, or bills of lading, storage receipts, warehouse receipts, or other documents of title respectively relating to the Collateral. (d) Sign the name of any Borrower on any notice to the Borrower's Account Debtors or verification of the Receivables Collateral; sign any Borrower's name on any Proof of Claim in Bankruptcy against Account Debtors, and on notices of lien, claims of mechanic's liens, or assignments or releases of mechanic's liens securing the Accounts. (e) Take all such action as may be necessary to obtain the payment of any letter of credit and/or banker's acceptance of which any Borrower is a beneficiary. (f) Repair, manufacture, assemble, complete, package, deliver, alter or supply goods, if any, necessary to fulfill in whole or in part the purchase order of any customer of each Borrower. (g) Use, license or transfer any or all General Intangibles of each Borrower. 68 92- NO OBLIGATION TO ACT. The Agent shall not be obligated to do any of the acts or to exercise any of the powers authorized by Section 9:9-1 herein, but if the Agent elects to do any such act or to exercise any of such powers, it shall not be accountable for more than it actually receives as a result of such exercise of power, and shall not be responsible to any Borrower for any act or omission to act except for any act or omission to act as to which there is a final determination made in a judicial proceeding (in which proceeding the Agent has had an opportunity to be heard) which determination includes a specific finding that the subject act or omission to act had been grossly negligent or in actual bad faith. Article 10:- EVENTS OF DEFAULT: The occurrence of any event described in this Article 10: respectively shall constitute an "Event of Default" herein. Upon the occurrence of any Event of Default the Agent may, and on the instruction of the SuperMajority Lenders as provided in Section 13:13-1(b) shall, declare any and all Liabilities shall become immediately due and payable. The occurrence of any Event of Default shall also constitute, without notice or demand, a default under all other agreements between the Agent or any Revolving Credit Lender and any Borrower and instruments and papers heretofore, now, or hereafter given the Agent or any Revolving Credit Lender by any Borrower. 101- FAILURE TO PAY THE REVOLVING CREDIT. The failure by any Borrower to pay when due any principal of, interest on, or fees in respect of, the Revolving Credit. 102- FAILURE TO MAKE OTHER PAYMENTS. The failure by any Borrower to pay within five (5) days of when due any payment Liability other than any payment liability on account of the principal of, or interest on, or fees in respect of, the Revolving Credit. 103- FAILURE TO PERFORM COVENANT OR LIABILITY (NO GRACE PERIOD) . The failure by any Borrower to promptly, punctually, faithfully and timely perform, discharge, or comply with any covenant or Liability included in any of the following provisions hereof: Section______Relates to______: ------------------------------ 4:4-7 Indebtedness 4:4-19 Dividends. Investments. Other Corporate Actions 4:4-24 Affiliate Transactions 5:5-11 Minimum Excess Availability Article 7: Cash Management 104- Financial Reporting Requirements. The failure by the Lead Borrower to promptly, punctually, faithfully and timely perform, discharge, or comply with the financial reporting requirements included in Article 5, subject, however, to the following limited number of grace periods applicable to certain of those requirements: 69 ------------------------- ------------ -------------------- --------------------- REPORT / STATEMENT REQUIRED BY GRACE PERIOD NUMBER OF GRACE SECTION PERIODS ------------------------- ------------ -------------------- --------------------- Borrowing Base 5:5:5-4 One Business Day 3 per fiscal Quarter Certificates ------------------------- ------------ -------------------- --------------------- Monthly Report (15 Days) 5:5-5 Three Business Day 4 in any 12 months ------------------------- ------------ -------------------- ---------------------
105- FAILURE TO PERFORM COVENANT OR LIABILITY (GRACE PERIOD). The failure by any Borrower within twenty (20) days following the earlier of any Borrower's actual knowledge of a breach of any covenant or Liability not described in any of Sections 10:10-1, 10:10-2, 10:10-3, or 10:10-4 or of its receipt of written notice from the Agent of the breach of any of any of such covenants or Liabilities. 106- MISREPRESENTATION. The determination by the Agent that any representation or warranty at any time made by any Borrower to the Agent or any Revolving Credit Lender was not true or complete in all material respects when given. 107- ACCELERATION OF OTHER DEBT. BREACH OF LEASE. The occurrence of any event such that any Indebtedness of any Borrower in excess of $1,000,000.00 to any creditor other than the Agent or any Revolving Credit Lender, arising after the Petition Date, could be accelerated or, without the consent of any Borrower, any Lease could be terminated (except for any termination in connection with any Permitted Store Closing Sales) (whether or not the subject creditor or lessor takes any action on account of such occurrence). 108- DEFAULT UNDER OTHER AGREEMENTS. Except for a default resulting from the filing of the Proceedings, the occurrence of any breach of any covenant or Liability imposed by, or of any default under, any agreement (including any Loan Document) between the Agent or any Revolving Credit Lender and any Borrower or instrument given by any Borrower to the Agent or any Revolving Credit Lender and the expiry, without cure, of any applicable grace period (notwithstanding that the subject Agent or Revolving Credit Lender may not have exercised all or any of its rights on account of such breach or default). 109- UNINSURED CASUALTY LOSS. The occurrence of any uninsured loss, theft, damage, or destruction of or to any material portion of the Collateral. 1010- ATTACHMENT. JUDGMENT. RESTRAINT OF BUSINESS. (a) The entry of any judgment against any Borrower in excess of $1,000,000.00, which judgment is not satisfied (if a money judgment) or appealed from (with execution or similar process stayed, whether pursuant to Section 362 of the Bankruptcy Code or otherwise) within fifteen (15) days of its entry. 70 (b) The entry of any order or the imposition of any other process having the force of law, the effect of which is to restrain in any material way the conduct by any Borrower of its business in the ordinary course, unless stayed pursuant to Section 362 of the Bankruptcy Code or otherwise. 1011- MODIFICATION OF BORROWING ORDER. The entry of an order in the Proceedings, which order constitutes the stay, modification in an adverse manner, as determined by the Agent in its reasonable discretion, or appealed (if the Agent determines in its reasonable discretion, after designation of the issues on appeal, that such appeal could reasonably affect the value of the Collateral or the Agent's or Lenders' ability to realize upon the Collateral), or reversal of any Borrowing Order or which otherwise materially adversely affects, as determined by the Agent in its reasonable discretion, the effectiveness of any Borrowing Order. 1012- APPOINTMENT OF TRUSTEE OR EXAMINER. The appointment in the Proceedings of a trustee or of any examiner having expanded powers to operate all or any part of any Borrower's business. 1013- CONVERSION OF PROCEEDINGS. The conversion of the Proceedings to a case under Chapter 7 of the Bankruptcy Code. 1014- RELIEF FROM STAY. The entry of any order which provides relief from the automatic stay otherwise imposed pursuant to Section 362 of the Bankruptcy Code, which order permits any creditor, other than the Agent, to realize upon, or to exercise any right or remedy with respect to, any material asset of any Borrower or to terminate any license, franchise, or similar agreement, where the exercise of such right or remedy or such realization or termination could have a material adverse effect on any Borrower's financial condition or ability to conduct its business in the ordinary course. 1015- DEFAULT BY GUARANTOR. The occurrence of any of the foregoing Events of Default with respect to any guarantor or endorser of the Liabilities as if such guarantor were a "Borrower" described therein. 1016- INDICTMENT - FORFEITURE. The indictment of, or institution of any legal process or proceeding against, any Borrower, under any Applicable Law where the relief, penalties, or remedies sought or available include the forfeiture of any property of any Borrower aggregating for all Borrowers an amount in excess of $1,000,000.00,and/or the imposition of any stay or other order, the effect of which would have a Material Adverse Effect. 1017- TERMINATION OF GUARANTY. The termination or attempted termination of any guaranty by any guarantor of the Liabilities. 71 1018- CHALLENGE TO LOAN DOCUMENTS. (a) Any challenge by or on behalf of any Borrower or any guarantor of the Liabilities to the validity of any Loan Document or the applicability or enforceability of any Loan Document which seeks to void, avoid, limit, or otherwise adversely affect any security interest created by or in any Loan Document or any payment made pursuant thereto. (b) Any determination by any court or any other judicial or government authority that any Loan Document is not enforceable or which voids, avoids, limits, or otherwise adversely affects any security interest created by any Loan Document or any payment made pursuant thereto. 1019- CHANGE IN CONTROL. Any Change in Control. Article 11:- RIGHTS AND REMEDIES UPON DEFAULT: 111- Acceleration. Upon the occurrence of any Event of Default, subject to the terms of the Borrowing Order, the Agent may (and on the issuance of Acceleration Notice(s) requisite to the causing of Acceleration, the Agent shall) declare all Indebtedness of the Borrowers to the Revolving Credit Lenders to be immediately due and payable and may exercise all of the Agent's Rights and Remedies as the Agent from time to time thereafter determines as appropriate. 112- RIGHTS OF ENFORCEMENT. Following the occurrence of any Event of Default, the Agent shall have all of the rights and remedies of a secured party upon default under the UCC, in addition to which the Agent shall have all and each of the following rights and remedies: (a) To give notice to any bank at which any DDA or Blocked Account is maintained and in which Proceeds of Collateral are deposited, to turn over such Proceeds directly to the Agent. (b) To give notice to any customs broker of any of the Borrowers to follow the instructions of the Agent as provided in any written agreement or undertaking of such broker in favor of the Agent. (c) To collect the Receivables Collateral with or without the taking of possession of any of the Collateral. (d) To take possession of all or any portion of the Collateral. (e) To sell, lease, or otherwise dispose of any or all of the Collateral, in its then condition or following such preparation or processing as the Agent deems advisable and with or without the taking of possession of any of the Collateral. (f) To conduct one or more going out of business sales which include the sale or other disposition of the Collateral. (g) To apply the Receivables Collateral or the Proceeds of the Collateral towards (but not necessarily in complete satisfaction of) the Liabilities. (h) To exercise all or any of the rights, remedies, powers, privileges, and discretions under all or any of the Loan Documents. 72 113- SALE OF COLLATERAL. (a) Any sale or other disposition of the Collateral may be at public or private sale upon such terms and in such manner as the Agent deems advisable, having due regard to compliance with any statute or regulation which might affect, limit, or apply to the Agent's disposition of the Collateral. (b) The Agent, in the exercise of the Agent's rights and remedies upon default, may conduct one or more going out of business sales, in the Agent's own right or by one or more agents and contractors. Such sale(s) may be conducted upon any premises owned, leased, or occupied by any Borrower. The Agent and any such agent or contractor, in conjunction with any such sale, may augment the Inventory with other goods (all of which other goods shall remain the sole property of the Agent or such agent or contractor). Any amounts realized from the sale of such goods which constitute augmentations to the Inventory (net of an allocable share of the costs and expenses incurred in their disposition) shall be the sole property of the Agent or such agent or contractor and neither any Borrower nor any Person claiming under or in right of any Borrower shall have any interest therein. (c) Unless the Collateral is perishable or threatens to decline speedily in value, or is of a type customarily sold on a recognized market (in which event the Agent shall provide the Lead Borrower such notice as may be practicable under the circumstances), the Agent shall give the Lead Borrower at least ten (10) days prior written notice of the date, time, and place of any proposed public sale, and of the date after which any private sale or other disposition of the Collateral may be made. Each Borrower agrees that such written notice shall satisfy all requirements for notice to that Borrower which are imposed under the UCC or other applicable law with respect to the exercise of the Agent's rights and remedies upon default. (d) The Agent and any Revolving Credit Lender may purchase the Collateral, or any portion of it at any sale held under this Article. (e) If any of the Collateral is sold, leased, or otherwise disposed of by the Agent on credit, the Liabilities shall not be deemed to have been reduced as a result thereof unless and until payment is finally received thereon by the Agent. (f) The Agent shall apply the proceeds of the Agent's exercise of its rights and remedies upon default pursuant to this Article 11: in accordance with Sections 13:13-6 and 13:13-7. 114- OCCUPATION OF BUSINESS LOCATION. In connection with the Agent's exercise of the Agent's rights under this Article 11:, the Agent may enter upon, occupy, and use any premises owned or occupied by each Borrower, and may exclude each Borrower from such premises or portion thereof as may have been so entered upon, occupied, or used by the Agent. The Agent shall not be required to remove any of the Collateral from any such premises upon the Agent's taking possession thereof, and may render any Collateral unusable to the Borrowers. In no event shall the Agent be liable to any Borrower for use or occupancy by the Agent of any premises pursuant to this Article 11:, nor for any charge (such as wages for any Borrower's employees and utilities) incurred in connection with the Agent's exercise of the Agent's Rights and Remedies. 73 115- GRANT OF NONEXCLUSIVE LICENSE. Each Borrower hereby grants to the Agent a royalty free nonexclusive irrevocable license to use, apply, and affix any trademark, trade name, logo, or the like in which any Borrower now or hereafter has rights, such license being with respect to the Agent's exercise of the rights hereunder including, without limitation, in connection with any completion of the manufacture of Inventory or sale or other disposition of Inventory. 116 -ASSEMBLY OF COLLATERAL. The Agent may require any Borrower to assemble the Collateral and make it available to the Agent at the Borrowers' sole risk and expense at a place or places which are reasonably convenient to both the Agent and the Lead Borrower. 117 -RIGHTS AND REMEDIES. The rights, remedies, powers, privileges, and discretions of the Agent hereunder (herein, the Agent's Rights and Remedies") shall be cumulative and not exclusive of any rights or remedies which it would otherwise have. No delay or omission by the Agent in exercising or enforcing any of the Agent's Rights and Remedies shall operate as, or constitute, a waiver thereof. No waiver by the Agent of any Event of Default or of any default under any other agreement shall operate as a waiver of any other default hereunder or under any other agreement. No single or partial exercise of any of the Agent's Rights or Remedies, and no express or implied agreement or transaction of whatever nature entered into between the Agent and any person, at any time, shall preclude the other or further exercise of the Agent's Rights and Remedies. No waiver by the Agent of any of the Agent's Rights and Remedies on any one occasion shall be deemed a waiver on any subsequent occasion, nor shall it be deemed a continuing waiver. The Agent's Rights and Remedies may be exercised at such time or times and in such order of preference as the Agent may determine. The Agent's Rights and Remedies may be exercised without resort or regard to any other source of satisfaction of the Liabilities. Article 12:- REVOLVING CREDIT FUNDINGS AND DISTRIBUTIONS: 121- REVOLVING CREDIT FUNDING PROCEDURES. Subject to Section 12:12-2: (a) The Agent shall advise each Revolving Credit Lender, no later than 2:00PM on a date on which any Revolving Credit Loan (other than a SwingLine Loan) is to be made on that date. Such advice, in each instance, may be by telephone or facsimile transmission, provided that if such advice is by telephone, it shall be confirmed in writing. Advice of a Revolving Credit Loan shall include the amount of and interest rate applicable to the subject Revolving Credit Loan. (b) Subject to that Revolving Credit Lender's Revolving Credit Dollar Commitment, each Revolving Credit Lender, by no later than the end of business on the day on which the subject Revolving Credit Loan is to be made, shall Transfer that Revolving Credit Lender's Revolving Credit Commitment Percentage of the subject Revolving Credit Loan to the Agent. 74 122- SWINGLINE LOANS. (a) In the event that, when a Revolving Credit Loan is requested, the aggregate unpaid balance of the SwingLine Loan is less than the SwingLine Loan Ceiling, then the SwingLine Lender may advise the Agent that the SwingLine Lender has determined to include up to the amount of the requested Revolving Credit Loan as part of the SwingLine Loan. In such event, the SwingLine Lender shall Transfer the amount of the requested Revolving Credit Loan to the Agent. (b) The SwingLine Loan shall be converted to a Revolving Credit Loan in which all Revolving Credit Lenders participate as follows: (ii) At any time and from time to time, the SwingLine Lender may advise the Agent that all, or any part of the SwingLine Loan is to be converted to a Revolving Credit Loan in which all Revolving Credit Lenders participate, provided that if the Agent is not so advised by the SwingLine Lender, then all SwingLine Loans shall be converted to Revolving Credit Loans in which all Revolving Credit Lenders participate no less frequently than weekly. (iii) At the initiation of a Liquidation, the then entire unpaid principal balance of the SwingLine Loan shall be converted to a Revolving Credit Loan in which all Revolving Credit Lenders participate. In either such event, the Agent shall advise each Revolving Credit Lender of such conversion as if, and with the same effect as if such conversion were the making of a Revolving Credit Loan as provided in Section 12:12-1. (a) The SwingLine Lender, in separate capacities, may also be the Agent and a Revolving Credit Lender. (b) The SwingLine Lender, in its capacity as SwingLine Lender, is not a "Revolving Credit Lender" for any of the following purposes: (iv) Except as otherwise specifically provided in the relevant Section, any distribution pursuant to Section 13:13-6. (v) Determination of whether the requisite Loan Commitments have Consented to action requiring such Consent. 123- AGENT'S COVERING OF FUNDINGS: (a) Each Revolving Credit Lender shall make available to the Agent, as provided herein, that Revolving Credit Lender's Revolving Credit Commitment Percentage of the following: (ii) Each Revolving Credit Loan, up to the maximum amount of that Revolving Credit Lender's Revolving Credit Dollar Commitment of the Revolving Credit Loans. (iii) Up to the maximum amount of that Revolving Credit Lender's Revolving Credit Dollar Commitment of each L/C Drawing (to the extent that such L/C Drawing is not "covered" by a Revolving Credit Loan as provided herein). (a) In all circumstances, the Agent may: (iv) Assume that each Revolving Credit Lender, subject to Section 12:12-3(a), timely shall make available to the Agent that Revolving Credit Lender's Revolving Credit Commitment Percentage of each Revolving Credit Loan, notice of which is provided pursuant to Section 12:12-1. (v) In reliance upon such assumption, make available the corresponding amount to the Borrowers. (vi) Assume that each Revolving Credit Lender timely shall pay, and shall make available, to the Agent all other amounts which that Revolving Credit Lender is obligated to so pay and/or make available hereunder or under any of the Loan Documents. 75 (a) In the event that, in reliance upon any of such assumptions, the Agent makes available, a Revolving Credit Lender's Revolving Credit Commitment Percentage of one or more Revolving Credit Loans, or any other amount to be made available hereunder or under any of the Loan Documents, which amount a Revolving Credit Lender (a "Delinquent Revolving Credit Lender") fails to provide to the Agent within One (1) Business Day of written notice of such failure, then: (vii) The amount which had been made available by the Agent is an " Agent's Cover" (and is so referred to herein). (viii) All interest paid by the Borrowers on account of the Revolving Credit Loan or coverage of the subject L/C Drawing which consist of the Agent's Cover shall be retained by the Agent until the Agent's Cover, with interest, has been paid. (ix) The Delinquent Revolving Credit Lender shall pay to the Agent, on demand, interest at a rate equal to the prevailing federal funds rate on any Agent's Cover in respect of that Delinquent Revolving Credit Lender. (x) The Agent shall have succeeded to all rights to payment to which the Delinquent Revolving Credit Lender otherwise would have been entitled hereunder in respect of those amounts paid by or in respect of the Borrowers on account of the Agent's Cover together with interest until it is repaid. Such payments shall be deemed made first towards the amounts in respect of which the Agent's Cover was provided and only then towards amounts in which the Delinquent Revolving Credit Lender is then participating. For purposes of distributions to be made pursuant to Section 12:12-4(a) (which relates to ordinary course distributions) or Section 13:13-6 (which relates to distributions of proceeds of a Liquidation) below, amounts shall be deemed distributable to a Delinquent Revolving Credit Lender (and consequently, to the Agent to the extent to which the Agent is then entitled) at the highest level of distribution (if applicable) at which the Delinquent Revolving Credit Lender would otherwise have been entitled to a distribution. (xi) Subject to Subsection 12:12-3(c)(iv), the Delinquent Revolving Credit Lender shall be entitled to receive any payments from the Borrowers to which the Delinquent Revolving Credit Lender is then entitled, provided however there shall be deducted from such amount and retained by the Agent any interest to which the Agent is then entitled on account of Section 12:12-3(c)(ii), above. (a) A Delinquent Revolving Credit Lender shall not be relieved of any obligation of such Delinquent Revolving Credit Lender hereunder (all and each of which shall constitute continuing obligations on the part of any Delinquent Revolving Credit Lender). (b) A Delinquent Revolving Credit Lender may cure its status as a Delinquent Revolving Credit Lender by paying the Agent the aggregate of the following: (xii) The Agent's Cover (to the extent not previously repaid by the Borrowers and retained by the Agent in accordance with Subsection 12:12-3(c)(iv), above) with respect to that Delinquent Revolving Credit Lender. Plus (xiii) The aggregate of the amount payable under Subsection 12:12-3(c)(iii), above (which relates to interest to be paid by that Delinquent Revolving Credit Lender). Plus (xiv) All such costs and expenses as may be incurred by the Agent in the enforcement of the Agent's rights against such Delinquent Revolving Credit Lender. 76 124- ORDINARY COURSE DISTRIBUTIONS. (This Section 12:12-4 applies unless the provisions of Section 13:13-6 (which relates to distributions in the event of a Liquidation) becomes operative). (a) Weekly, on such day as may be set from time to time by the Agent (or more frequently at the Agent's option) the Agent and each Revolving Credit Lender shall settle up on amounts advanced under the Revolving Credit and collected funds received in the Concentration Account. (b) The Agent shall distribute to the SwingLine Lender and to each Revolving Credit Lender, such Person's respective Pro-Rata share of interest payments on the Revolving Credit Loans when actually received and collected by the Agent. For purposes of calculating interest due to a Revolving Credit Lender, that Revolving Credit Lender shall be entitled to receive interest on the actual amount contributed by that Revolving Credit Lender towards the principal balance of the Revolving Credit Loans outstanding during the applicable period covered by the interest payment made by the Borrowers. Any net principal reductions to the Revolving Credit Loans received by the Agent in accordance with the Loan Documents during such period shall not reduce such actual amount so contributed, for purposes of calculation of interest due to that Revolving Credit Lender, until the Agent has distributed to that Revolving Credit Lender its pro-rata share thereof. (c) The Agent shall distribute fees paid on account of the Revolving Credit, as follows: (i) The Agent shall pay each Revolving Credit Lender a portion of the Revolving Credit Commitment Fee in accordance with the terms of the letter agreement between the Agent and such Revolving Credit Lender within two (2) Business days after such Person becomes a Revolving Credit Lender hereunder. (ii) The Agent shall distribute the Unused Fee, the L/C Fees, and the Early Termination Fees to the Revolving Credit Lenders pro rata based upon their respective Revolving Credit Commitment Percentages, within two (2) Business Days after the Agent's receipt thereof. (d) No Revolving Credit Lender shall have any interest in, or right to receive any part of, the Agent's Fee to be paid by the Borrowers to the Agent pursuant to this Agreement. (e) Any amount received by the Agent as reimbursement for any cost or expense (including without limitation, reasonable attorneys' fees) shall be distributed by the Agent to that Person which is entitled to such reimbursement as provided in this Agreement (and if such Person(s) is (are) the Revolving Credit Lenders, pro-rata based upon their respective Revolving Credit Commitment Percentages at the date on which the expense, in respect of which such reimbursement is being made, was incurred). (f) Each distribution pursuant to this Section 12:12-4 is subject to Section 12:12-3(c), above. 77 Article 13:- ACCELERATION AND LIQUIDATION: 131- ACCELERATION NOTICES (a) The Agent may give the Revolving Credit Lenders an Acceleration Notice at any time following the occurrence of an Event of Default. (b) The SuperMajority Lenders may give the Agent an Acceleration Notice at any time following the occurrence of an Event of Default. Such notice may be by multiple counterparts, provided that counterparts executed by the requisite Revolving Credit Lenders are received by the Agent within a period of five (5) consecutive Business Days. 132- ACCELERATION Unless stayed by judicial or statutory process, the Agent shall Accelerate the Revolving Credit Obligations within a commercially reasonable time following: (a) The Agent's giving of an Acceleration Notice to the Revolving Credit Lenders as provided in Section 13:13-1(a). (b) The Agent's receipt of an Acceleration Notice from the SuperMajority Lenders, in compliance with Section 13:13-1(b) . 133- INITIATION OF LIQUIDATION Unless stayed by judicial or statutory process, a Liquidation shall be initiated by the Agent within a commercially reasonable time following Acceleration of the Revolving Credit Obligations. 78 134- ACTIONS AT AND FOLLOWING INITIATION OF LIQUIDATION (a) At the initiation of a Liquidation: (ii) The unpaid principal balance of the SwingLine Loan (if any) shall be converted, pursuant to Section 12:12-2(b)(ii), to a Revolving Credit Loan in which all Revolving Credit Lenders participate. (iii) The Agent and the Revolving Credit Lenders shall "net out" each Revolving Credit Lender's respective contributions towards the Revolving Credit Loans, so that each Revolving Credit Lender holds that Revolving Credit Lender's Revolving Credit Commitment Percentage of the Revolving Credit Loans and advances. (a) Following the initiation of a Liquidation, each Revolving Credit Lender shall contribute, towards any L/C thereafter honored and not immediately reimbursed by the Borrowers, that Revolving Credit Lender's Revolving Credit Commitment Percentage of such honoring. 135- AGENT'S CONDUCT OF LIQUIDATION (a) Any Liquidation shall be conducted by the Agent, with the advice and assistance of the Revolving Credit Lenders. (b) The Agent may establish one or more Nominees to "bid in" or otherwise acquire ownership to any Post Foreclosure Asset. (c) The Agent shall manage the Nominee and manage and dispose of any Post Foreclosure Assets with a view towards the realization of the economic benefits of the ownership of the Post Foreclosure Assets and in such regard, the Agent and/or the Nominee may operate, repair, manage, maintain, develop, and dispose of any Post Foreclosure Asset in such manner as the Agent determines as appropriate under the circumstances. (d) The Agent may decline to undertake or to continue taking a course of action or to execute an action plan (whether proposed by the Agent or any Revolving Credit Lender) unless indemnified to the Agent's satisfaction by the Revolving Credit Lenders against any and all liability and expense which may be incurred by the Agent by reason of taking or continuing to take that course of action or action plan. (e) Each Revolving Credit Lender shall execute all such instruments and documents not inconsistent with the provisions of this Agreement as the Agent and/or the Nominee reasonably may request with respect to the creation and governance of any Nominee, the conduct of the Liquidation, and the management and disposition of any Post Foreclosure Asset. 136- DISTRIBUTION OF LIQUIDATION PROCEEDS: (a) The Agent may establish one or more reasonably funded reserve accounts into which proceeds of the conduct of any Liquidation may be deposited in anticipation of future expenses which may be incurred by the Agent in the exercise of rights as a secured creditor of the Borrowers and prior claims which the Agent anticipates may need to be paid. (b) The Agent shall distribute the net proceeds of Liquidation in accordance with the relative priorities set forth in Section 13:13-7. (c) Each Revolving Credit Lender, on the written request of the Agent and/or any Nominee, not more frequently than once each month, shall reimburse the Agent and/or any Nominee, pro-rata, for any cost or expense reasonably incurred by the Agent and/or the Nominee in the conduct of a Liquidation, which amount is not covered out of current proceeds of the Liquidation, which reimbursement shall be paid over to and distributed by the Agent. 79 137- RELATIVE PRIORITIES TO PROCEEDS OF LIQUIDATION The relative priorities to the proceeds of a Liquidation are as follows: (a) To the Agent as reimbursement for all reasonable third party costs and expenses incurred by the Agent and to Lenders' Special Counsel and to any funded reserve established pursuant to Section 13:13-6(a); and then (b) To the SwingLine Lender, on account of any SwingLine loans not converted to Revolving Credit Loans pursuant to Section 13:13-4(a)(i); and then (c) To the Revolving Credit Lenders (other than any Delinquent Revolving Credit Lender), pro-rata, to the unpaid principal balance of the Revolving Credit; and then (d) To the Revolving Credit Lenders (other than any Delinquent Revolving Credit Lender), pro-rata, to accrued interest on the Revolving Credit; and then (e) To the Revolving Credit Lenders (other than any Delinquent Revolving Credit Lender), pro-rata, to those fees distributable hereunder to the Revolving Credit Lenders; and then (f) To any Delinquent Revolving Credit Lenders, pro-rata to amounts to which such Revolving Credit Lenders otherwise would have been entitled pursuant to Sections 13:13-7(c), 13:13-7(d), 13:13-7(e) ; and then (g) To the Revolving Credit Lenders, pro-rata, to the extent of the Revolving Credit Early Termination Fee; and then (h) To any other Liabilities. Article 14:- THE AGENT: 141 -APPOINTMENT OF THE AGENT (a) Each Lender appoints and designates Fleet Retail Finance Inc. as the "Agent" hereunder and under the Loan Documents. (b) Each Revolving Credit Lender authorizes the Agent: (ii) To execute those of the Loan Documents and all other instruments relating thereto to which the Agent is a party. (iii) To take such action on behalf of the Revolving Credit Lenders and to exercise all such powers as are expressly delegated to the Agent hereunder and in the Loan Documents and all related documents, together with such other powers as are reasonably incident thereto. (a) Heller Financial, Inc. has been granted the title of " Co-Agent and Documentation Agent", in which capacity, it shall not have any rights nor any responsibilities. It may resign such position, at any time, on written notice to the Agent; and shall cease to be Co-Agent and Documentation Agent contemporaneous with its ceasing to be a Revolving Credit Lender. 80 142- RESPONSIBILITIES OF AGENT (a) The Agent shall not have any duties or responsibilities to, or any fiduciary relationship with, any Revolving Credit Lender except for those expressly set forth in this Agreement. (b) Neither the Agent nor any of its Affiliates shall be responsible to any Revolving Credit Lender for any of the following: (ii) Any recitals, statements, representations or warranties made by any Borrower or any other Person. (iii) Any appraisals or other assessments of the assets of any Borrower or of any other Person responsible for or on account of the Liabilities. (iv) The value, validity, effectiveness, genuineness, enforceability, or sufficiency of the Loan Agreement, the Loan Documents or any other document referred to or provided for therein. (v) Any failure by any Borrower or any other Person (other than the Agent) to perform its obligations under the Loan Documents. (a) The Agent may employ attorneys, accountants, and other professionals and agents and attorneys-in-fact and shall not be responsible for the negligence or misconduct of any such attorneys, accountants, and other professionals or agents or attorneys-in-fact selected by the Agent with reasonable care. No such attorney, accountant, other professional, agent, or attorney-in-fact shall be responsible for any action taken or omitted to be taken by any other such Person. (b) Neither the Agent, nor any of its directors, officers, or employees shall be responsible to any Revolving Credit Lender for any action taken or omitted to be taken or omitted to be taken by any other of them in connection herewith in reliance upon advice of its counsel nor, in any other event except for any action taken or omitted to be taken as to which a final judicial determination has been or is made (in a proceeding in which such Person has had an opportunity to be heard) that such Person had acted in a grossly negligent manner, in actual bad faith, or in willful misconduct. (c) The Agent shall not have any responsibility in any event for more funds than the Agent actually receives and collects. (d) The Agent, in its separate capacity as a Lender, shall have the same rights and powers hereunder as any other Lender. (e) The Syndication Agent (except as provided in the commitment letter for this transaction) shall have no powers, rights, duties or responsibilities with respect to this Agreement and the other Loan Documents. 81 143- CONCERNING DISTRIBUTIONS BY THE AGENT (a) The Agent in the Agent's reasonable discretion based upon the Agent's determination of the likelihood that additional payments will be received, expenses incurred, and/or claims made by third parties to all or a portion of such proceeds, may delay the distribution of any payment received on account of the Liabilities. (b) The Agent may disburse funds prior to determining that the sums which the Agent expects to receive have been finally and unconditionally paid to the Agent. If and to the extent that the Agent does disburse funds and it later becomes apparent that the Agent did not then receive a payment in an amount equal to the sum paid out, then any Revolving Credit Lender to whom the Agent made the funds available, on demand from the Agent, shall refund to the Agent the sum paid to that person. (c) If, in the opinion of the Agent, the distribution of any amount received by the Agent might involve the Agent in liability, or might be prohibited hereby, or might be questioned by any Person, then the Agent may refrain from making distribution until the Agent's right to make distribution has been adjudicated by a court of competent jurisdiction. (d) The proceeds of any Revolving Credit Lender's exercise of any right of, or in the nature of, set-off shall be deemed, First, to the extent that a Revolving Credit Lender is entitled to any distribution hereunder, to constitute such distribution and Second, shall be shared with the other Revolving Credit Lenders as if distributed pursuant to (and shall be deemed as distributions under) Section 13:13-7. (e) Each Revolving Credit Lender recognizes that the crediting of the Borrowers with the "proceeds" of any transaction in which a Post Foreclosure Asset is acquired is a non-cash transaction and that, in consequence, no distribution of such "proceeds" will be made by the Agent to any Lender. (f) In the event that (x) a court of competent jurisdiction shall adjudge that any amount received and distributed by the Agent is to be repaid or disgorged or (y) the SuperMajority Lenders determine to effect such repayment or disgorgement, then each Revolving Credit Lender to which any such distribution shall have been made shall repay, to the Agent which had made such distribution, that Revolving Credit Lender's Pro-Rata share of the amount so adjudged or determined to be repaid or disgorged. 144- DISPUTE RESOLUTION: Any dispute among the Revolving Credit Lenders and/or the Agent concerning the interpretation, administration, or enforcement of the financing arrangements contemplated by this or any other Loan Document or the interpretation or administration of this or any other Loan Document which cannot be resolved amicably shall be resolved in the United States District Court for the District of Massachusetts, sitting in Boston or in the Superior Court of Suffolk County, Massachusetts, to the jurisdiction of which courts each Revolving Credit Lender hereto hereby submits. 82 145- DISTRIBUTIONS OF NOTICES AND OF DOCUMENTS The Agent will forward to each Revolving Credit Lender, promptly after the Agent's receipt thereof, a copy of each notice or other document furnished to the Agent pursuant to this Agreement, including monthly, quarterly, and annual financial statements received from the Lead Borrower pursuant to Article 5: of this Agreement, other than any of the following: (a) Routine communications associated with requests for Revolving Credit Loans and/or the issuance of L/C's. (b) Routine or nonmaterial communications. (c) Any notice or document required by any of the Loan Documents to be furnished to the Revolving Credit Lenders by the Lead Borrower. (d) Any notice or document of which the Agent has knowledge that such notice or document had been forwarded to the Revolving Credit Lenders other than by the Agent. 146- CONFIDENTIAL INFORMATION (a) Each Revolving Credit Lender will maintain, as confidential, all of the following: (ii) Proprietary approaches, techniques, and methods of analysis which are applied by the Agent in the administration of the credit facility contemplated by this Agreement. (iii) Proprietary forms and formats utilized by the Agent in providing reports to the Revolving Credit Lenders pursuant hereto, which forms or formats are not of general currency. (a) Nothing included herein shall prohibit the disclosure of any such information as may be required to be provided by judicial process or by regulatory authorities having jurisdiction over any party to this Agreement. 147- RELIANCE BY AGENT The Agent shall be entitled to rely upon any certificate, notice or other document (including any cable, telegram, telex, or facsimile) reasonably believed by the Agent to be genuine and correct and to have been signed or sent by or on behalf of the proper person or persons, and upon advice and statements of attorneys, accountants and other experts selected by the Agent. As to any matters not expressly provided for in this Agreement, any Loan Document, or in any other document referred to therein, the Agent shall in all events be fully protected in acting, or in refraining from acting, in accordance with the applicable Consent required by this Agreement. Instructions given with the requisite Consent shall be binding on all Revolving Credit Lenders. 83 148- NON-RELIANCE ON AGENT AND OTHER REVOLVING CREDIT LENDERS (a) Each Revolving Credit Lender represents to all other Revolving Credit Lenders and to the Agent that such Revolving Credit Lender: (ii) Independently and without reliance on any representation or act by Agent or by any other Revolving Credit Lender, and based on such documents and information as that Revolving Credit Lender has deemed appropriate, has made such Revolving Credit Lender's own appraisal of the financial condition and affairs of the Borrowers and decision to enter into this Agreement. (iii) Has relied upon that Revolving Credit Lender's review of the Loan Documents by that Revolving Credit Lender and by counsel to that Revolving Credit Lender as that Revolving Credit Lender deemed appropriate under the circumstances. (a) Each Revolving Credit Lender agrees that such Revolving Credit Lender, independently and without reliance upon Agent or any other Revolving Credit Lender, and based upon such documents and information as such Revolving Credit Lender shall deem appropriate at the time, will continue to make such Revolving Credit Lender's own appraisals of the financial condition and affairs of the Borrowers when determining whether to take or not to take any discretionary action under this Agreement. (b) The Agent, in the discharge of that Agent's duties hereunder, shall not be required to make inquiry of, or to inspect the properties or books of, any Person. (c) Except for notices, reports, and other documents and information expressly required to be furnished to the Revolving Credit Lenders by the Agent hereunder (as to which, see Section 14:14-5), the Agent shall not have any affirmative duty or responsibility to provide any Lender with any credit or other information concerning any Person, which information may come into the possession of Agent or any Affiliate of the Agent. (d) Each Revolving Credit Lender, at such Revolving Credit Lender's request, shall have reasonable access to all nonprivileged documents in the possession of the Agent, which documents relate to the Agent's performance of its duties hereunder. 149- INDEMNIFICATION Without limiting the liabilities of the Borrowers under any this or any of the other Loan Documents, each Revolving Credit Lender shall indemnify the Agent, Pro-Rata, for any and all liabilities, obligations, losses, damages, penalties, actions, judgments, suits, costs, expenses or disbursements of any kind or nature whatsoever (including reasonable attorneys' fees and expenses and other out-of-pocket expenditures) which may at any time be imposed on, incurred by, or asserted against the Agent and in any way relating to or arising out of this Agreement or any other Loan Document or any documents contemplated by or referred to therein or the transactions contemplated thereby or the enforcement of any of terms hereof or thereof or of any such other documents, provided, however, no Revolving Credit Lender shall be liable for any of the foregoing to the extent that any of the foregoing arises from any action taken or omitted to be taken by the Agent as to which a final judicial determination has been or is made (in a proceeding in which the Agent has had an opportunity to be heard) that the Agent had acted in a grossly negligent manner, in actual bad faith, or in willful misconduct. 84 1410- RESIGNATION OF AGENT (a) The Agent may resign at any time by giving 60 days prior written notice thereof to the Revolving Credit Lenders. Upon receipt of any such notice of resignation, the SuperMajority Lenders shall have the right to appoint a successor to such Agent (and if no Event of Default has occurred, with the consent of the Lead Borrower, not to be unreasonably withheld and, in any event, deemed given by the Lead Borrower if no written objection is provided by the Lead Borrower to the (resigning) Agent within seven (7) Business Days notice of such proposed appointment). If a successor Agent shall not have been so appointed and accepted such appointment within 30 days after the giving of notice by the resigning Agent, then the resigning Agent may appoint a successor Agent, which shall be a financial institution having a combined capital and surplus in excess of $1,000,000,000.00. The consent of the Lead Borrower otherwise required by this Section 14:14-10(a) shall not be required if an Event of Default has occurred. (b) Upon the acceptance of any appointment as Agent hereunder by a successor Agent, such successor shall thereupon succeed to, and become vested with, all the rights, powers, privileges, and duties of the (resigning) Agent so replaced, and the (resigning) Agent shall be discharged from the (resigning) Agent's duties and obligations hereunder, other than on account of any responsibility for any action taken or omitted to be taken by the (resigning) Agent as to which a final judicial determination has been or is made (in a proceeding in which the (resigning) Person has had an opportunity to be heard) that such Person had acted in a grossly negligent manner or in bad faith. (c) After any retiring Agent's resignation, the provisions of this Agreement and of all other Loan Documents shall continue in effect for the retiring Person's benefit in respect of any actions taken or omitted to be taken by it while it was acting as Agent. Article 15:- ACTION BY AGENTS - CONSENTS - AMENDMENTS - WAIVERS: 151- ADMINISTRATION OF CREDIT FACILITIES (a) Except as otherwise specifically provided in this Agreement, the Agent may take any action with respect to the credit facility contemplated by the Loan Documents as the Agent determines to be appropriate , provided, however, the Agent is not under any affirmative obligation to take any action which it is not required by this Agreement or the Loan Documents specifically to so take. (b) Except as specifically provided in the following Sections of this Agreement, whenever a Loan Document or this Agreement provides that action may be taken or omitted to be taken in an Agent's discretion, the Agent shall have the sole right to take, or refrain from taking, such action without, and notwithstanding, any vote of the Revolving Credit Lender: Actions Described in Section____Type of Consent Required____ ------------------------------------------------------------ 15:15-2 Majority Lenders 15:15-3 SuperMajority Lenders 15:15-4 Certain Consent 15:15-5 Unanimous Consent 15:15-6 Consent of SwingLine Lender 15:15-7 Consent of the Agent (c) The rights granted to the Revolving Credit Lenders in those sections referenced in Section 15:15-1(b) shall not otherwise limit or impair the Agent's exercise of its discretion under the Loan Documents. 85 152- ACTIONS REQUIRING OR ON DIRECTION OF MAJORITY LENDERS Except as otherwise provided in this Agreement, the Consent or direction of the Majority Lenders is required for any amendment, waiver, or modification of any Loan Document. 153- ACTIONS REQUIRING OR ON DIRECTION OF SUPERMAJORITY LENDERS The Consent or direction of the SuperMajority Lenders is required as follows: (a) The Revolving Credit Lenders agree that any loan or advance under the Revolving Credit which results in a Permissible OverLoan may be made by the Agent in its discretion without the Consent of the Revolving Credit Lenders and that each Revolving Credit Lender shall be bound thereby, provided, however, the Consent or direction of the SuperMajority Lenders is required to permit a Permissible OverLoan to be outstanding for more than 45 consecutive Business Days or more than twice in any twelve month period. (b) If any Borrower is then in Default, the SuperMajority Lenders may direct the Agent to suspend the Revolving Credit (including the making of any Permissible OverLoans), whereupon, as long as a Borrower is in Default, the only Revolving Credit Loans which may be made are either (ii) Revolving Credit Loans made or undertaken in the Agent's discretion to protect and preserve the interests of the Revolving Credit Lenders; or (iii) Revolving Credit Loans made with Consent of the SuperMajority Lenders. (a) If an Event of Default has occurred and not been duly waived, the SuperMajority Lenders may: (iv) Give the Agent an Acceleration Notice in accordance with Section 13:13-1(b). (v) Direct the Agent to increase the rate of interest to the default rate of interest as provided in, and to the extent permitted by, this Agreement. 86 154- ACTION REQUIRING CERTAIN CONSENT The consent of the SwingLine Lender and Revolving Credit Lenders (other than Delinquent Revolving Credit Lenders) holding 66 2/3 % or more of the Loan Commitments of the Revolving Credit Lenders (other than any Loan Commitments held by Delinquent Revolving Credit Lenders) shall be required to increase the SwingLine Loan Ceiling. 155- ACTIONS REQUIRING OR DIRECTED BY UNANIMOUS CONSENT None of the following may take place except with the Consent of each Revolving Credit Lender adversely affected thereby or with Unanimous Consent: (a) Any increase in any Revolving Credit Lender's Revolving Credit Dollar Commitment or Revolving Credit Commitment Percentage (other than by reason of the application of Section 15:15-10 (which deals with NonConsenting Revolving Credit Lenders) or Section 16:16-1 (which deals with assignments and participations)). (b) Any decrease in any interest rate or fee payable to the Revolving Credit Lenders on account of the Revolving Credit Loans. (c) Any extension of the Maturity Date. (d) Any forgiveness of all or any portion of any payment Liability. (e) Any decrease in any interest rate or fee payable under any of the Loan Documents (other than any Agent's Fee (for which the consent of the Agent shall also be required)) and of any fee provided for by the Fee Letter (which may be amended by written agreement between the Lead Borrower on the one hand, and the Agent on the other). (f) Any release of a material portion of the Collateral not otherwise required or provided for in the Loan Documents or to facilitate a Liquidation. (g) Any amendment of the definition of the terms "Borrowing Base" or "Availability" or of any Definition of any component thereof, such that more credit would be available to the Borrowers, based on the same assets, as would have been available to the Borrowers immediately prior to such amendment , it being understood, however, that: (ii) The foregoing shall not limit the adjustment by the Agent of any Reserve in the Agent's administration of the Revolving Credit as otherwise permitted by this Agreement. (iii) The foregoing shall not prevent the Agent, in its administration of the Revolving Credit, from restoring any component of Borrowing Base which had been lowered by the Agent back to the value of such component, as stated in this Agreement or to an intermediate value. (a) Any release of any Person obligated on account of the Liabilities. (b) The making of any Revolving Credit Loan which, when made, exceeds Availability and is not either a Permissible OverLoan, provided, however, (iv) no Consent shall be required in connection with the making of any Revolving Credit Loan to "cover" any honoring of a drawing under any L/C; and (v) each Lender recognizes that subsequent to the making of a Revolving Credit Loan which does not constitute a Permissible OverLoan, the unpaid principal balance of the Loan Account may exceed Borrowing Base on account of changed circumstances beyond the control of the Agent (such as a drop in collateral value). 87 (a) The waiver of the obligation of the Borrowers to reduce the unpaid principal balance of loans under the Revolving Credit to an amount which does not exceed a Permissible OverLoan or, subject to the time limits included in Section 15:15-3(a) (which places time and frequency limits on Permissible OverLoans), to eliminate an OverLoan. (b) Any amendment of this Article 15:. (c) Amendment of any of the following Definitions: "Majority Lender" "Permissible OverLoan" "SuperMajority Lenders "Unanimous Consent" 156- ACTIONS REQUIRING SWINGLINE LENDER CONSENT No action, amendment, or waiver of compliance with, any provision of the Loan Documents or of this Agreement which affects the SwingLine Lender may be undertaken without the Consent of the SwingLine Lender. 157- ACTIONS REQUIRING AGENT'S CONSENT (a) No action, amendment, or waiver of compliance with, any provision of the Loan Documents or of this Agreement which affects the Agent in its capacity as Agent may be undertaken without the written consent of the Agent. (b) No action referenced herein which affects the rights, duties, obligations, or liabilities of the Agent shall be effective without the written consent of the Agent. 158- MISCELLANEOUS ACTIONS (a) Notwithstanding any other provision of this Agreement, no single Revolving Credit Lender independently may exercise any right of action or enforcement against or with respect to any Borrower. (b) The Agent shall be fully justified in failing or refusing to take action under this Agreement or any Loan Document on behalf of any Revolving Credit Lender unless the Agent shall first (ii) receive such clear, unambiguous, written instructions as the Agent deems appropriate; and (iii) be indemnified to the Agent's satisfaction by the Revolving Credit Lenders against any and all liability and expense which may be incurred by the Agent by reason of taking or continuing to take any such action, unless such action had been grossly negligent, in willful misconduct, or in bad faith. (a) The Agent may establish reasonable procedures for the providing of direction and instructions from the Revolving Credit Lenders to the Agent, including its reliance on multiple counterparts, facsimile transmissions, and time limits within which such direction and instructions must be received in order to be included in a determination of whether the requisite Loan Commitments has provided its direction, Consent, or instructions. 88 159- ACTIONS REQUIRING BORROWER'S CONSENT The Lead Borrower's consent is required for any amendment of this Agreement, except that each of the following Articles of this Agreement may be amended without the consent of the Lead Borrower: Article_____Title of Article ---------------------------- 12: Revolving Credit Fundings and Distributions 13: Acceleration and Liquidation 14: The Agent 1510- NONCONSENTING REVOLVING CREDIT LENDER (a) In the event that a Revolving Credit Lender (in this Section 15:15-10, a "NonConsenting Revolving Credit Lender") does not provide its Consent to a proposal by the Agent to take action which requires consent under this Article 15:, then one or more Revolving Credit Lenders who provided Consent to such action may require the assignment, without recourse and in accordance with the procedures outlined in Section 16:16-1, below, of the NonConsenting Revolving Credit Lender's commitment hereunder on fifteen (15) days written notice to the Agent and to the NonConsenting Revolving Credit Lender. (b) At the end of such fifteen (15) days, and provided that the NonConsenting Revolving Credit Lender delivers the Revolving Credit Note held by the NonConsenting Revolving Credit Lender to the Agent, the Revolving Credit Lenders who have given such written notice shall Transfer the following to the NonConsenting Revolving Credit Lender: (ii) Such NonConsenting Revolving Credit Lender's Pro-Rata share of the principal and interest of the Revolving Credit Loans to the date of such assignment. (iii) All fees distributable hereunder to the NonConsenting Revolving Credit Lender to the date of such assignment. (iv) Any out-of-pocket costs and expenses for which the NonConsenting Revolving Credit Lender is entitled to reimbursement from the Borrowers. (a) In the event that the NonConsenting Revolving Credit Lender fails to deliver to the Agent the Revolving Credit Note held by the NonConsenting Revolving Credit Lender as provided in Section 15:15-10(b), then: (v) The amount otherwise to be Transferred to the NonConsenting Revolving Credit Lender shall be Transferred to the Agent and held by the Agent, without interest, to be turned over to the NonConsenting Revolving Credit Lender upon delivery of the Revolving Credit Note held by that NonConsenting Revolving Credit Lender. (vi) The Revolving Credit Note held by the NonConsenting Revolving Credit Lender shall have no force or effect whatsoever. (vii) The NonConsenting Revolving Credit Lender shall cease to be a "Revolving Credit Lender". (viii) The Revolving Credit Lender(s) which have Transferred the amount to the Agent as described above shall have succeeded to all rights and become subject to all of the obligations of the NonConsenting Revolving Credit Lender as "Revolving Credit Lender". 89 (a) In the event that more than One (1) Revolving Credit Lender wishes to require such assignment, the NonConsenting Revolving Credit Lender's commitment hereunder shall be divided among such Revolving Credit Lenders, pro-rata based upon their respective Revolving Credit Commitment Percentages, with the Agent coordinating such transaction. (b) The Agent shall coordinate the retirement of the Revolving Credit Note held by the NonConsenting Revolving Credit Lender and the issuance of Revolving Credit Notes to those Revolving Credit Lenders which "take-out" such NonConsenting Revolving Credit Lender, provided, however, no processing fee otherwise to be paid as provided in Section 16:16-2(b) shall be due under such circumstances. Article 16:- ASSIGNMENTS BY REVOLVING CREDIT LENDERS: 161- ASSIGNMENTS AND ASSUMPTIONS: (a) Except as provided herein, each Revolving Credit Lender (in this Section 16:16-1(a), an "Assigning Revolving Credit Lender") may assign to one or more Eligible Assignees (in this Section 16:16-1(a), each an "Assignee Revolving Credit Lender") all or a portion of that Revolving Credit Lender's interests, rights and obligations under this Agreement and the Loan Documents (including all or a portion of its Commitment) and the same portion of the Revolving Credit Loans at the time owing to it, and of the Revolving Credit Note held by the Assigning Revolving Credit Lender, provided that: (ii) The Agent shall have given its prior written consent to such assignment, which consent shall not be unreasonably withheld, but need not be given if the proposed assignment would result in any resulting Revolving Credit Lender's having a Dollar Commitment of less than the "minimum hold" amount specified in Section 16:16-1(a)(iii). (iii) Each such assignment shall be of a constant, and not a varying, percentage of all the Assigning Revolving Credit Lender's rights and obligations under this Agreement. (iv) Following the effectiveness of such assignment, the Assigning Revolving Credit Lender's Dollar Commitment (if not an assignment of all of the Assigning Revolving Credit Lender's Commitment) shall not be less than $10,000,000.00. 90 162- ASSIGNMENT PROCEDURES. (This Section 16:16-2 describes the procedures to be followed in connection with an assignment effected pursuant to this Article 16: and permitted by Section 16:16-1). (a) The parties to such an assignment shall execute and deliver to the Agent, for recording in the Register, an Assignment and Acceptance substantially in the form of EXHIBIT 16:16-2, annexed hereto. (b) The Assigning Revolving Credit Lender shall deliver to the Agent, with such Assignment and Acceptance, the Revolving Credit Note held by the subject Assigning Revolving Credit Lender and the Agent's processing fee of $3,500.00, provided, however, no such processing fee shall be due where the Assigning Revolving Credit Lender is one of the Revolving Credit Lenders at the initial execution of this Agreement. (c) The Agent shall maintain a copy of each Assignment and Acceptance delivered to it and a register or similar list (the "Register") for the recordation of the names and addresses of the Revolving Credit Lenders and of the Revolving Credit Commitment Percentage and Revolving Credit Commitment Percentage of each Revolving Credit Lender. The Register shall be available for inspection by the Revolving Credit Lenders at any reasonable time and from time to time upon reasonable prior notice. In the absence of manifest error, the entries in the Register shall be conclusive and binding on all Revolving Credit Lenders. The Agent and the Revolving Credit Lenders may treat each Person whose name is recorded in the Register as a "Revolving Credit Lender" hereunder for all purposes of this Agreement. (d) The Assigning Revolving Credit Lender and Assignee Revolving Credit Lender, directly between themselves, shall make all appropriate adjustments in payments for periods prior to the effective date of an Assignment and Acceptance. 163- EFFECT OF ASSIGNMENT. (a) From and after the effective date specified in an Assignment and Acceptance which has been executed, delivered, and recorded (which effective date the Agent may delay by up to five (5) Business Days after the delivery of such Assignment and Acceptance): (ii) The Assignee Revolving Credit Lender: (B) Shall be a party to this Agreement and the Loan Documents (and to any amendments thereof) as fully as if the Assignee Revolving Credit Lender had executed each. (C) Shall have the rights of a Revolving Credit Lender hereunder to the extent of the Revolving Credit Commitment Percentage and Revolving Credit Commitment Percentage assigned by such Assignment and Acceptance. (i) The Assigning Revolving Credit Lender shall be released from the Assigning Revolving Credit Lender's obligations arising thereafter under this Agreement and the Loan Documents to the extent of the Commitment assigned by such Assignment and Acceptance. (ii) The Agent shall undertake to obtain and distribute replacement Revolving Credit Notes to the subject Assigning Revolving Credit Lender and Assignee Revolving Credit Lender. (a) By executing and delivering an Assignment and Acceptance, the parties thereto confirm to and agree with each other and with all parties to this Agreement as to those matters which are set forth in the subject Assignment and Acceptance. 91 Article 17:- NOTICES: 171- NOTICE ADDRESSES. All notices, demands, and other communications made in respect of any Loan Document (other than a request for a loan or advance or other financial accommodation under the Revolving Credit) shall be made to the following addresses, each of which may be changed upon seven (7) days written notice to all others given by certified mail, return receipt requested: If to the Agent: Fleet Retail Finance Inc. 40 Broad Street, 10th Floor Boston, Massachusetts 02109 Attention : Mr. Michael D. Murray Fax : 617 434-4312 With a copy to: Riemer & Braunstein LLP Three Center Plaza Boston, Massachusetts 02108 Attention : Robert E. Paul, Esquire Fax : 617 880-3456 If to the Borrower: Phar-Mor, Inc. 20 Federal Plaza West Youngstown, Ohio 44503 Attention : Mr. Martin Seekely Fax : With a copy to: Morrison & Foerster LLP 1290 Avenue of the Americas New York, New York 10104-0050 Attention : Mark B. Joachim, Esquire Fax: : 212 468-7900 92 172- NOTICE GIVEN. (a) Except as otherwise specifically provided herein, notices shall be deemed made and correspondence received, as follows (all times being local to the place of delivery or receipt): (ii) By mail: the sooner of when actually received or Three (3) days following deposit in the United States mail, postage prepaid. (iii) By recognized overnight express delivery: the Business Day following the day when sent. (iv) By Hand: If delivered on a Business Day after 9:00 AM and no later than Three (3) hours prior to the close of customary business hours of the recipient, when delivered. Otherwise, at the opening of the then next Business Day. (v) By Facsimile transmission (which must include a header on which the party sending such transmission is indicated): If sent on a Business Day after 9:00 AM and no later than Three (3) hours prior to the close of customary business hours of the recipient, one (1) hour after being sent. Otherwise, at the opening of the then next Business Day. (a) Rejection or refusal to accept delivery and inability to deliver because of a changed address or Facsimile Number for which no due notice was given shall each be deemed receipt of the notice sent. Article 18:- TERM: 181- TERMINATION OF REVOLVING CREDIT. The Revolving Credit shall remain in effect (subject to suspension as provided in Section 2:2-6(g) hereof) until the Termination Date. 182- ACTIONS ON TERMINATION. (a) On the Termination Date, the Borrowers shall pay the Agent (whether or not then due), in immediately available funds, all then Liabilities including, without limitation: the following: (ii) The entire balance of the Loan Account (including the unpaid principal balance of the Revolving Credit Loans, and the SwingLine Loan ). (iii) Any then remaining installments of the Revolving Credit Commitment Fee. (iv) Any then remaining installments of the Agent's Fee. (v) Any payments due on account of the indemnification obligations included in Section 2:2-11(f). (vi) Any accrued and unpaid Unused Line Fee. (vii) All unreimbursed costs and expenses of the Agent and of Lenders' Special Counsel for which any Borrower is responsible. (a) On the Termination Date, the Borrowers shall also shall make such arrangements concerning any L/C's then outstanding as are reasonably satisfactory to the Agent. (b) Until such payment (Section 18:18-2(a)) and arrangements concerning L/C's (Section 18:18-2(b)), all provisions of this Agreement, other than those included in Article 2: which place any obligation on the Agent or any Revolving Credit Lender to make any loans or advances or to provide any financial accommodations to any Borrower shall remain in full force and effect until all Liabilities shall have been paid in full. (c) The release by the Agent of the Collateral Interests granted the Agent by the Borrowers hereunder may be upon such conditions and indemnifications as the Agent reasonably may require. 93 Article 19:- GENERAL: 191- PROTECTION OF COLLATERAL. The Agent has no duty as to the collection or protection of the Collateral beyond the safe custody of such of the Collateral as may come into the possession of the Agent. 192- PUBLICITY. The Agent may issue a "tombstone" notice of the establishment of the credit facility contemplated by this Agreement and may make reference to each Borrower (and may utilize any logo or other distinctive symbol associated with each Borrower) in connection with any advertising, promotion, or marketing undertaken by the Agent. 193- SUCCESSORS AND ASSIGNS. This Agreement shall be binding upon the Borrowers and their respective representatives, successors, and assigns and shall enure to the benefit of the Agent and each Revolving Credit Lender and their respective successors and assigns, provided, however, no trustee or other fiduciary appointed with respect to any Borrower shall have any rights hereunder. In the event that the Agent or any Revolving Credit Lender assigns or transfers its rights under this Agreement, the assignee shall thereupon succeed to and become vested with all rights, powers, privileges, and duties of such assignor hereunder and such assignor shall thereupon be discharged and relieved from its duties and obligations hereunder. 194- SEVERABILITY. Any determination that any provision of this Agreement or any application thereof is invalid, illegal, or unenforceable in any respect in any instance shall not affect the validity, legality, or enforceability of such provision in any other instance, or the validity, legality, or enforceability of any other provision of this Agreement. 195- AMENDMENTS. COURSE OF DEALING. (a) This Agreement and the other Loan Documents incorporate all discussions and negotiations between each Borrower and the Agent and each Revolving Credit Lender, either express or implied, concerning the matters included herein and in such other instruments, any custom, usage, or course of dealings to the contrary notwithstanding. No such discussions, negotiations, custom, usage, or course of dealings shall limit, modify, or otherwise affect the provisions thereof. No failure by the Agent or any Revolving Credit Lender to give notice to the Lead Borrower of any Borrower's having failed to observe and comply with any warranty or covenant included in any Loan Document shall constitute a waiver of such warranty or covenant or the amendment of the subject Loan Document. No change made by the Agent to the manner by which Borrowing Base is determined shall obligate the Agent to continue to determine Borrowing Base in that manner (subject to the specific terms hereof). (b) Each Borrower may undertake any action otherwise prohibited hereby, and may omit to take any action otherwise required hereby, upon and with the express prior written consent of the Agent. Subject to Article 15:, no consent, modification, amendment, or waiver of any provision of any Loan Document shall be effective unless executed in writing by or on behalf of the party to be charged with such modification, amendment, or waiver (and if such party is the Agent then by a duly authorized officer thereof). Any modification, amendment, or waiver provided by the Agent shall be in reliance upon all representations and warranties theretofore made to the Agent by or on behalf of the Borrowers (and any guarantor, endorser, or surety of the Liabilities) and consequently may be rescinded in the event that any of such representations or warranties was not true and complete in all material respects when given. 94 196- POWER OF ATTORNEY. In connection with all powers of attorney included in this Agreement, each Borrower hereby grants unto the Agent (acting through any of its officers) full power to do any and all things necessary or appropriate in connection with the exercise of such powers as fully and effectually as that Borrower might or could do, hereby ratifying all that said attorney shall do or cause to be done by virtue of this Agreement. No power of attorney set forth in this Agreement shall be affected by any disability or incapacity suffered by any Borrower and each shall survive the same. All powers conferred upon the Agent by this Agreement, being coupled with an interest, shall be irrevocable until this Agreement is terminated by a written instrument executed by a duly authorized officer of the Agent. 197- APPLICATION OF PROCEEDS. The proceeds of any collection, sale, or disposition of the Collateral, or of any other payments received hereunder, shall be applied towards the Liabilities in such order and manner as the Agent determines in its sole discretion, consistent, however, with Sections 13:13-6 and 13:13-7 and any other applicable provisions of this Agreement. The Borrowers shall remain liable for any deficiency remaining following such application. 198- INCREASED COSTS. If, after the date hereof, the adoption of or any change in any Requirement of Law, or of the interpretation or application thereof by any court or by any governmental or other authority or entity charged with the administration thereof, whether or not having the force of law, which: (a) subjects any Revolving Credit Lender to any taxes or changes the basis of taxation, or increases any existing taxes, on payments of principal, interest or other amounts payable by any Borrower to the Agent or any Revolving Credit Lender under this Agreement (except for taxes on the Agent or any Revolving Credit Lender based on net income or capital imposed by the jurisdictions in which the principal or lending offices of the Agent or that Revolving Credit Lender are located); (b) imposes, modifies or deems applicable any reserve, cash margin, special deposit or similar requirements against assets held by, or deposits in or for the account of or loans by or any other acquisition of funds by the relevant lending office of any Revolving Credit Lender; (c) . imposes on any Revolving Credit Lender any other condition with respect to any Loan Document; or (d) imposes on any Revolving Credit Lender a requirement to maintain or allocate capital in relation to the Liabilities; and the result of any of the foregoing, in such Revolving Credit Lender's reasonable opinion, is to increase the cost to that Revolving Credit Lender of making or maintaining any loan, advance or financial accommodation or to reduce the income receivable by that Revolving Credit Lender in respect of any loan, advance or financial accommodation by an amount which that Revolving Credit Lender deems to be material, then upon written notice from the Agent, from time to time, to the Lead Borrower (such notice to set out in reasonable detail the facts giving rise to and a summary calculation of such increased cost or reduced income), the Borrowers shall forthwith pay to the Agent, for the benefit of the subject Revolving Credit Lender, upon receipt of such notice, that amount which shall compensate the subject Revolving Credit Lender for such additional cost or reduction in income. 95 199- COSTS AND EXPENSES OF THE AGENT . (a) The Borrowers shall pay from time to time on demand all reasonable costs, expenses, and disbursements (including reasonable attorneys' fees and expenses) which are incurred by the Agent in connection with the preparation, negotiation, execution, and delivery of this Agreement and of any other Loan Documents. (b) The Borrowers shall pay from time to time on demand all other reasonable costs, expenses, and disbursements (including reasonable attorneys' fees and expenses) which may be incurred, after the execution of this Agreement, in connection with or in respect to the credit facility contemplated hereby or which otherwise are incurred with respect to the Liabilities. (c) The Borrowers shall pay from time to time on demand all reasonable costs and expenses (including reasonable attorneys' fees and expenses) incurred, following the occurrence of any Event of Default, by the Revolving Credit Lenders to Lenders' Special Counsel. (d) Each Borrower authorizes the Agent to pay all such fees and expenses and in the Agent's discretion, to add such fees and expenses to the Loan Account. (e) The undertaking on the part of each Borrower in this Section 19:19-9 shall survive payment of the Liabilities and/or any termination, release, or discharge executed by the Agent in favor of any Borrower, other than a termination, release, or discharge which makes specific reference to this Section 19:19-9. 1910- COPIES AND FACSIMILES. Each Loan Document and all documents and papers which relates thereto which have been or may be hereinafter furnished the Agent or any Revolving Credit Lender may be reproduced by that Revolving Credit Lender or by the Agent by any photographic, microfilm, xerographic, digital imaging, or other process, and such Person making such reproduction may destroy any document so reproduced. Any such reproduction shall be admissible in evidence as the original itself in any judicial or administrative proceeding (whether or not the original is in existence and whether or not such reproduction was made in the regular course of business). Any facsimile which bears proof of transmission shall be binding on the party which or on whose behalf such transmission was initiated and likewise shall be so admissible in evidence as if the original of such facsimile had been delivered to the party which or on whose behalf such transmission was received. 96 1911- MASSACHUSETTS LAW. This Agreement and all rights and obligations hereunder, including matters of construction, validity, and performance, shall be governed by the law of The Commonwealth of Massachusetts unless superceded by the provisions of the Bankruptcy Code. 1912- INDEMNIFICATION. Each Borrower shall indemnify, defend, and hold the Agent and each Revolving Credit Lender and any of their respective employees, officers, or agents (each, an "Indemnified Person") harmless of and from any claim brought or threatened against any Indemnified Person by any Borrower, any guarantor or endorser of the Liabilities, or any other Person (as well as from reasonable attorneys' fees, expenses, and disbursements in connection therewith) on account of the relationship of the Borrowers or of any other guarantor or endorser of the Liabilities, including all costs, expenses, liabilities, and damages as may be suffered by any Indemnified Person in connection with (x) the Collateral; (y) the occurrence of any Event of Default; or (z) the exercise of any rights or remedies under any of the Loan Documents (each of claims which may be defended, compromised, settled, or pursued by the Indemnified Person with counsel of the Lender's selection, but at the expense of the Borrowers) other than any claim as to which a final determination is made in a judicial proceeding (in which the Agent and any other Indemnified Person has had an opportunity to be heard), which determination includes a specific finding that the Indemnified Person seeking indemnification had acted in a grossly negligent manner or in actual bad faith or in violation of this Agreement or any other Loan Document. This indemnification shall survive payment of the Liabilities and/or any termination, release, or discharge executed by the Agent in favor of the Borrowers, other than a termination, release, or discharge duly executed on behalf of the Agent which makes specific reference to this Section 19:19-12. 1913- RULES OF CONSTRUCTION. The following rules of construction shall be applied in the interpretation, construction, and enforcement of this Agreement and of the other Loan Documents: (a) Unless otherwise specifically provided for herein, interest and any fee or charge which is stated as a per annum percentage shall be calculated based on a 360 day year and actual days elapsed. (b) Words in the singular include the plural and words in the plural include the singular. (c) Cross references to Sections in this Agreement begin with the Article in which that Section appears, followed by a colon, and then the Section to which reference is made. (For example, a reference to "Section 5:5-6" is to Section 5-6, which appears in Article 5 of this Agreement). 97 (d) Titles, headings (indicated by being underlined or shown in SMALL CAPITALS) and any Table of Contents are solely for convenience of reference; do not constitute a part of the instrument in which included; and do not affect such instrument's meaning, construction, or effect. (e) The words "includes" and "including" are not limiting. (f) Text which follows the words "including, without limitation" (or similar words) is illustrative and not limitational. (g) Text which is shown in italics (except for parenthesized italicized text), shown in bold, shown IN ALL CAPITAL LETTERS, or in any combination of the foregoing, shall be deemed to be conspicuous. (h) The words "may not" are prohibitive and not permissive. (i) Any reference to a Person's "knowledge" (or words of similar import) are to such Person's knowledge assuming that such Person has undertaken reasonable and diligent investigation with respect to the subject of such "knowledge" (whether or not such investigation has actually been undertaken). (j) Terms which are defined in one section of any Loan Document are used with such definition throughout the instrument in which so defined. (k) The symbol "$" refers to United States Dollars. (l) Unless limited by reference to a particular Section or provision, any reference to "herein", "hereof", or "within" is to the entire Loan Document in which such reference is made. (m) References to "this Agreement" or to any other Loan Document is to the subject instrument as amended to the date on which application of such reference is being made. (n) Except as otherwise specifically provided, all references to time are to Boston time. (o) In the determination of any notice, grace, or other period of time prescribed or allowed hereunder: (ii) Unless otherwise provided (I) the day of the act, event, or default from which the designated period of time begins to run shall not be included and the last day of the period so computed shall be included unless such last day is not a Business Day, in which event the last day of the relevant period shall be the then next Business Day and (II) the period so computed shall end at 5:00 PM on the relevant Business Day. (iii) The word "from" means "from and including". (iv) The words "to" and "until" each mean "to, but excluding". (v) The word "through" means "to and including". (a) The Loan Documents shall be construed and interpreted in a harmonious manner and in keeping with the intentions set forth in Section 19:19-14 hereof, provided, however, in the event of any inconsistency between the provisions of this Agreement and any other Loan Document, the provisions of this Agreement shall govern and control. 98 1914- INTENT. It is intended that: (a) This Agreement take effect as a sealed instrument. (b) The scope of all Collateral Interests created by the Borrowers to secure the Liabilities be broadly construed in favor of the Agent and that they cover all assets of the Borrower. (c) All Collateral Interests created in favor of the Agent at any time and from time to time by any the secure all Liabilities, whether now existing or contemplated or hereafter arising. (d) Unless otherwise explicitly provided herein, the Agent's consent to any action of any Borrower which is prohibited unless such consent is given may be given or refused by the Agent in its sole discretion, subject to the terms of Section 2:2-18 hereof. 1915- PARTICIPATIONS: Each Revolving Credit Lender may sell participations to one or more financial institutions (each, a "Participant") in that Revolving Credit Lender's interests herein provided that no such participation shall include any provision which accords that Participant with any rights, vis a vis the Agent, with respect to any requirement herein for approval by a requisite number or proportion of the Revolving Credit Lenders. No such sale of a participation shall relieve a Revolving Credit Lender from that Revolving Credit Lender's obligations hereunder nor obligate the Agent to any Person other than a Revolving Credit Lender. 1916- RIGHT OF SET-OFF. Any and all deposits or other sums at any time credited by or due to any Borrower from the Agent or any Revolving Credit Lender or any Participant or from any Affiliate of any of the foregoing, and any cash, securities, instruments or other property of any Borrower in the possession of any of the foregoing, whether for safekeeping or otherwise (regardless of the reason such Person had received the same) shall at all times following the occurrence of an Event of Default constitute security for all Liabilities and for any and all obligations of the Borrowers to the Agent and such Revolving Credit Lender or any Participant or such Affiliate and may be applied or set off against the Liabilities and against such obligations whether or not other collateral is then available to the Agent or that Revolving Credit Lender. 1917- PLEDGES TO FEDERAL RESERVE BANKS: Nothing included in this Agreement shall prevent or limit any Revolving Credit Lender, to the extent that such Revolving Credit Lender is subject to any of the twelve Federal Reserve Banks organized under ss.4 of the Federal Reserve Act (12 U.S.C. ss.341) from pledging all or any portion of that Lender's interest and rights under this Agreement, provided, however, neither such pledge nor the enforcement thereof shall release the pledging Revolving Credit Lender from any of its obligations hereunder or under any of the Loan Documents. 99 1918- MAXIMUM INTEREST RATE. Regardless of any provision of any Loan Document, neither the Agent nor any Revolving Credit Lender shall be entitled to contract for, charge, receive, collect, or apply as interest on any Liability, any amount in excess of the maximum rate imposed by Applicable Law. Any payment which is made which, if treated as interest on a Liability would result in such interest's exceeding such maximum rate shall be held, to the extent of such excess, as additional collateral for the Liabilities as if such excess were "Collateral." 1919- EXECUTION IN COUNTERPARTS. This Agreement and other Loan Documents may be executed in any number of counterparts, each of which when so executed and delivered shall be deemed to be an original and all of which counterparts, taken together, shall constitute but one and the same instrument. 1920- WAIVERS. (a) The Borrowers (and all guarantors, endorsers, and sureties of the Liabilities) make each of the waivers included in Section 19:19-20(b), below, knowingly, voluntarily, and intentionally, and understands that Agent and each Revolving Credit Lender, in establishing the facilities contemplated hereby and in providing loans and other financial accommodations to or for the account of the Borrowers as provided herein, whether not or in the future, is relying on such waivers. (b) THE BORROWERS, AND EACH SUCH GUARANTOR, ENDORSER, AND SURETY RESPECTIVELY WAIVE THE FOLLOWING: (ii) Except as otherwise specifically required hereby or by any other Loan Document, notice of non-payment, demand, presentment, protest and all forms of demand and notice, both with respect to the Liabilities and the Collateral. (iii) Except as otherwise specifically required hereby, the right to notice and/or hearing prior to the Agent's exercising of the Agent's rights upon default. (iv) THE RIGHT TO A JURY IN ANY TRIAL OF ANY CASE OR CONTROVERSY IN WHICH THE AGENT OR ANY REVOLVING CREDIT LENDER IS OR BECOMES A PARTY (WHETHER SUCH CASE OR CONTROVERSY IS INITIATED BY OR AGAINST THE AGENT OR ANY REVOLVING CREDIT LENDER OR IN WHICH THE AGENT OR ANY REVOLVING CREDIT LENDER IS JOINED AS A PARTY LITIGANT), WHICH CASE OR CONTROVERSY ARISES OUT OF OR IS IN RESPECT OF, ANY RELATIONSHIP AMONGST OR BETWEEN THE BORROWERS OR ANY OTHER PERSON AND THE AGENT AND EACH REVOLVING CREDIT LENDER LIKEWISE WAIVES THE RIGHT TO A JURY IN ANY TRIAL OF ANY SUCH CASE OR CONTROVERSY). (v) The benefits or availability of any stay, limitation, hindrance, delay, or restriction (including, without limitation, any automatic stay which otherwise might be imposed pursuant to Section 362 of the Bankruptcy Code) with respect to any action which the Agent may or may become entitled to take hereunder. REMAINDER OF PAGE LEFT INTENTIONALLY BLANK (vi) Any claim to consequential, special, or punitive damages. PHAR-MOR, INC. ("LEAD BORROWER") By_________________________________ Print Name: Martin S. Seekely Title: Vice President Chief Financial Officer ("BORROWERS") PHAR-MOR, INC. By_________________________________ Print Name: Martin S. Seekely Title: Vice President Chief Financial Officer RX REALTY CORP. By__________________________________ Print Name: Martin S. Seekely Title: Vice President Chief Financial Officer PHAR-MOR OF FLORIDA, INC. By_________________________________ Print Name: Martin S. Seekely Title: Vice President Chief Financial Officer PHAR-MOR OF OHIO, INC. By_________________________________ Print Name: Martin S. Seekely Title: Vice President Chief Financial Officer PHAR-MOR OF VIRGINIA, INC. By_________________________________ Print Name: Martin S. Seekely Title: Vice President Chief Financial Officer PHAR-MOR OF WISCONSIN, INC. By_________________________________ Print Name: Martin S. Seekely Title: Vice President Chief Financial Officer PHAR-MOR OF DELAWARE, INC. By_________________________________ Print Name: Martin S. Seekely Title: Vice President Chief Financial Officer PHAR-MOR, INC. LLC By_________________________________ Print Name: Martin S. Seekely Title: Vice President Chief Financial Officer PHARMHOUSE CORP. By_________________________________ Print Name: Martin S. Seekely Title: Vice President Chief Financial Officer FLEET RETAIL FINANCE INC. ("AGENT") By_________________________________ Print Name:________________________________ Title:________________________________ The "Revolving Credit Lenders" FLEET RETAIL FINANCE INC. By_________________________________ Print Name:________________________________ Title:________________________________ HELLER FINANCIAL, INC. By_________________________________ Print Name:________________________________ Title:________________________________ FOOTHILL CAPITAL CORPORATION By_________________________________ Print Name:________________________________ Title:________________________________ GMAC COMMERCIAL CREDIT LLC By_________________________________ Print Name:________________________________ Title:________________________________ LASALLE BUSINESS CREDIT, INC. By_________________________________ Print Name:________________________________ Title:________________________________ IBJ WHITEHALL RETAIL FINANCE. By_________________________________ Print Name:________________________________ Title:________________________________ GMAC BUSINESS CREDIT, LLC By_________________________________ Print Name:________________________________ Title:________________________________ 667811.4
EX-23 4 a2001-10kexb.txt INDEPENDENT AUDITORS' CONSENT Independent Auditors' Consent We consent to the incorporation by reference in Registration Statement No. 333-30895 of Phar-Mor, Inc. on Form S-8 of our report dated September 24, 2001 (which report expresses an unqualified opinion and includes explanatory paragraphs relating to Phar-Mor's filing for reorganization under Chapter 11 of the United States Bankruptcy Code and substantial doubt about Phar-Mor's ability to continue as a going concern) appearing in Form 10-K of Phar-Mor, Inc. for the fiscal year ended June 30, 2001. Pittsburgh, Pennsylvania October 12, 2001