/raid1/www/Hosts/bankrupt/TCRAP_Public/240716.mbx        T R O U B L E D   C O M P A N Y   R E P O R T E R

                     A S I A   P A C I F I C

          Tuesday, July 16, 2024, Vol. 27, No. 142

                           Headlines



A U S T R A L I A

CFMEU: Victorian Branch Placed Under Administration
DARLINGHURST THEATRE: Second Creditors' Meeting Set for July 22
FRESH FOR LIFE: Second Creditors' Meeting Set for July 19
QUINTIS HOLDCO: Second Creditors' Meeting Set for July 19
URBAN SPA: Second Creditors' Meeting Set for July 19

XPR MINING: Second Creditors' Meeting Set for July 19


I N D I A

AADHAR INFRAHOLDING: Insolvency Resolution Process Case Summary
ABR PETRO: CRISIL Keeps B Debt Ratings in Not Cooperating
AGRAWAL IRON: CRISIL Keeps D Debt Ratings in Not Cooperating
AMEYA ECO-ZONE: Insolvency Resolution Process Case Summary
ANKUR ROLLER: CRISIL Keeps D Debt Ratings in Not Cooperating

ANUSHA ENGINEERING: Insolvency Resolution Process Case Summary
ARJUN CHEMICALS: CRISIL Lowers Rating on LT/ST Loans to D
ASTEN PROPERTIES: Insolvency Resolution Process Case Summary
AVANTHA POWER: Liquidation Process Case Summary
AYURSUNDRA HOSPITALS: Insolvency Resolution Process Case Summary

BAVA INFRASTRUCTURE: Insolvency Resolution Process Case Summary
BHAGWAT PARDESHI: CRISIL Keeps D Debt Rating in Not Cooperating
BHARATI INDUSTRIES: CARE Keeps D Debt Ratings in Not Cooperating
BHATTAD MARKETING: Insolvency Resolution Process Case Summary
BHAVANI WOOD: CRISIL Keeps D Debt Ratings in Not Cooperating

BLUE STAR: CRISIL Keeps D Debt Rating in Not Cooperating Category
CHEEMA PAPERS: Insolvency Resolution Process Case Summary
COASTAL ORGANICS: Insolvency Resolution Process Case Summary
DEEP STAR: Insolvency Resolution Process Case Summary
DESH CAM: Insolvency Resolution Process Case Summary

DKM AGENCIES: Insolvency Resolution Process Case Summary
FIROZABAD CERAMICS: CARE Keeps D Debt Ratings in Not Cooperating
G V AUDIO: CARE Keeps D Debt Rating in Not Cooperating Category
GOOUKSHEER FARM : Liquidation Process Case Summary
GRL TIRES: Liquidation Process Case Summary

HANUMAN RICE: CARE Keeps D Debt Rating in Not Cooperating Category
HARI OM: Insolvency Resolution Process Case Summary
HARSHIKA TRADING: Insolvency Resolution Process Case Summary
JAIPRAKASH ASSOCIATES: Insolvency Resolution Process Case Summary
KESAR MULTIMODAL: Insolvency Resolution Process Case Summary

MARGDARSHEE HOSPITALITY: CARE Keeps C Rating in Not Cooperating
MBE COAL: CARE Keeps D Ratings in Not Cooperating Category
MEENAKSHI CARGO: Liquidation Process Case Summary
MONA GASES: Insolvency Resolution Process Case Summary
NAVBHARAT NIRMAN: CARE Lowers Rating on INR2.58cr LT Loan to C

PIRAMAL CAPITAL: Moody's Gives (P)Ba3 Rating to USD1BB EMTN Program
PRAKASH POLYESTER: CARE Keeps D Debt Ratings in Not Cooperating
RAMILA DIAM: Insolvency Resolution Process Case Summary
REWA AGROTECH: CARE Keeps D Debt Ratings in Not Cooperating
ROYALOAK FURNITURE: Liquidation Process Case Summary

SAI KRIPA: CARE Keeps D Debt Rating in Not Cooperating Category
SANTHIGIRI AYURVEDA: CRISIL Moves D Ratings to Not Cooperating
SARASWATI EDUCATION: CRISIL Keeps D Ratings in Not Cooperating
SECUREKLOUD TECHNOLOGIES: CARE Cuts Rating on INR17.12cr Loan to D
SEVENHILLS HEALTHCARE: MGM Healthcare Acquires Hospital in Vizag

SHERE PUNJAB: CRISIL Keeps C Debt Ratings in Not Cooperating
SHREE GOPINATH: Insolvency Resolution Process Case Summary
SIDDHIVINAYAKA AGRO: CRISIL Keeps C Ratings in Not Cooperating
SIPL TEXTILES: CRISIL Keeps D Debt Ratings in Not Cooperating
SONATA REALTY: Insolvency Resolution Process Case Summary

SRI RAVICHANDRA : Insolvency Resolution Process Case Summary
STURDY INDUSTRIES: Insolvency Resolution Process Case Summary
SUMATICHAND GOUTI: Insolvency Resolution Process Case Summary
SUMIT WOOL: CRISIL Keeps D Debt Ratings in Not Cooperating
SUPERTECH: NBCC Interested in Taking Over All Pending Projects

SUSHEEL ENGINEERS: CRISIL Keeps D Debt Rating in Not Cooperating
SUSHITEX INDUSTRIES: CRISIL Keeps D Ratings in Not Cooperating
TIRUMALA HILLS : Liquidation Process Case Summary
UNIVERSAL EXTRUSIONS: CARE Keeps D Debt Rating in Not Cooperating
VENKATESWARA RICE: CRISIL Keeps D Debt Ratings in Not Cooperating



M A C A U

HENGQIN HAOYI: Zhuhai Court Invites Liquidation Manager


N E W   Z E A L A N D

ACTIONCRETE LIMITED: Creditors' Proofs of Debt Due on July 25
DU VAL GROUP: Supplier Seeks Liquidation of Subsidiary
OCHO LIMITED: Saved From Liquidation After Shareholders Fight Back
SPQR LTD: Popular Auckland Restaurant Goes Into Liquidation
THREE LITTLE: Court to Hear Wind-Up Petition on July 26

WAVE REFRIGERATION: Creditors' Proofs of Debt Due on Aug. 15
WAYBY RESIDENCES: Court to Hear Wind-Up Petition on July 19
WHANGAREI CHILD: Creditors' Proofs of Debt Due on Aug. 16


P H I L I P P I N E S

CAREHEALTH PLUS: HMO Faces Possible Liquidation


S I N G A P O R E

BKS FOODS: Court to Hear Wind-Up Petition on July 26
FLOATATION PTE: Court Enters Wind-Up Order
NEW LIFE: Court Enters Wind-Up Order
ORION PCN: Court to Hear Wind-Up Petition on July 26
SOCIAL OUTCAST: Court Enters Wind-Up Order

SS MOTORING: Court to Hear Wind-Up Petition on July 26


X X X X X X X X

[*] BOND PRICING: For the Week July 8, 2024 to July 12, 2024

                           - - - - -


=================
A U S T R A L I A
=================

CFMEU: Victorian Branch Placed Under Administration
---------------------------------------------------
News.com.au reports that the Victorian branch of one of Australia's
most powerful unions will be referred to the state's corruption
watchdog, following allegations of bullying, intimidation and
criminal links.

Shortly after the Construction, Forestry and Maritime Employees
Union (CFMEU) branch was placed into voluntary administration by
its national office on July 15, Victorian Premier Jacinta Allan
said her government was also taking action, news.com.au relates.

According to the report, Ms. Allan said she had written to the
Victorian Police and the Independent Broad-based Anti-corruption
Commission (IBAC) to investigate the allegations.

She had also written to Labor's national executive to suspend the
CFMEU construction division from the state Labor Party, which would
also stop political donations.

News.com.au relates that Ms. Allan also flagged toughened statewide
anti-bikie laws, to stop people known to the police and courts from
associating with each other, plus federal intervention under the
Fair Work Act, which could result in the termination of CFMEU
enterprise bargaining agreements at all Victorian construction
sites.

Victorian government workplace agencies who engaged with
construction companies and unions will also be subjected to an
immediate review, with greater powers given to the Victorian
Infrastructure Delivery Authority (VIDA) so they can remove
"individuals with criminal associations from worksites across the
state," news.com.au relays.

Ms. Allan said the steps were necessary, to stamp out alleged
criminal behaviour, bullying and intimidation.

"Tens of thousands of people who go to work every day on
construction sites to do a good job. They don't deserve this sort
of behaviour infiltrating their worksites," the report quotes Ms.
Allan as saying.

"(This is) why in addition to the actions of the federal
government, I am taking these strong actions today and will
continue, where there is advice we need to do more."

According to news.com.au, Ms. Allan's intervention comes after the
announcement by the national CFMEU office to assume senior
executive powers for the Victorian branch.

A leading legal figure will also oversee an independent
investigation into allegations put against the Victorian branch.

News.com.au adds that CFMEU national secretary Zach Smith said the
trade union had "zero tolerance for criminality".

"The CFMEU has one purpose and one purpose only and that is to
defend and advance the safety and conditions of workers,' the
report quotes Mr. Smith as saying.

"The Victorian branch has been hugely successful in pursuing this
purpose, but the national executive also recognises that a number
of recent allegations are serious and demand an unprecedented
response."

News.com.au says the union was plunged into disarray following a
joint ongoing investigation by 60 Minutes and Nine Newspapers, with
former Victorian secretary John Setka announcing his resignation on
July 12.

The claims of misconduct also include allegations that bikies and
members of organised crime outfits were hired as union delegates
and allowed on government-funded construction sites, the report
relates.

To date, Mr. Setka has denied the allegations and said the "ongoing
false allegations" harmed the "work this great union does for its
members".

In light of the controversy, Prime Minister Anthony Albanese and
Workplace Minister Tony Burke have threatened the CFMEU with
deregistration, both stating "nothing is off the table".

"We will take whatever action is appropriate but where there are
breaches of the law, such as people offering bribes, those people
need to be prosecuted by the law," Mr Albanese told ABC Radio
Melbourne on July 15, news.com.au relays.

"That's not a political decision. That's a legal one."


DARLINGHURST THEATRE: Second Creditors' Meeting Set for July 22
---------------------------------------------------------------
A second meeting of creditors in the proceedings of Darlinghurst
Theatre Limited has been set for July 22, 2024 at 3:30 p.m. at the
offices of BRI Ferrier at Level 26, 25 Bligh Street in Sydney and
via Zoom meeting.

The purpose of the meeting is (1) to receive the report by the
Administrator about the business, property, affairs and financial
circumstances of the Company; and (2) for the creditors of the
Company to resolve whether the Company will execute a deed of
company arrangement, the administration should end, or the Company
be wound up.

Creditors wishing to attend are advised proofs and proxies should
be submitted to the Administrator by July 19, 2024 at 4:00 p.m.

Jonathon Keenan and Peter Krejci of BRI Ferrier were appointed as
administrators of the company on June 17, 2024.


FRESH FOR LIFE: Second Creditors' Meeting Set for July 19
---------------------------------------------------------
A second meeting of creditors in the proceedings of Fresh For Life
Pty Ltd has been set for July 19, 2024 at 11:30 a.m. via
teleconference facilities.

The purpose of the meeting is (1) to receive the report by the
Administrator about the business, property, affairs and financial
circumstances of the Company; and (2) for the creditors of the
Company to resolve whether the Company will execute a deed of
company arrangement, the administration should end, or the Company
be wound up.

Creditors wishing to attend are advised proofs and proxies should
be submitted to the Administrator by July 15, 2024 at 4:00 p.m.

David Ian Mansfield and Nathan Karl Schwarz of Deloitte Financial
Advisory were appointed as administrators of the company on June
14, 2024.


QUINTIS HOLDCO: Second Creditors' Meeting Set for July 19
---------------------------------------------------------
A second meeting of creditors in the proceedings of:

  - Quintis Holdco Pty Ltd;
  - Quintis (Australia) Pty Ltd;
  - Arwon Finance Pty Ltd;
  - Quintis Forestry Pty Ltd;
  - Fieldpark Pty Ltd;
  - Sandalwood Properties Ltd;
  - Mt Romance Holdings Pty Ltd;
  - Quintis Sandalwood Pty Ltd;
  - About Time We Met Pty Ltd; and
  - Quintis Products Pty Ltd  

has been set for July 19, 2024 at 11:00 a.m. at Level 44, 108 St
Georges Terrace in Perth and via virtual meeting.

The purpose of the meeting is (1) to receive the report by the
Administrator about the business, property, affairs and financial
circumstances of the Company; and (2) for the creditors of the
Company to resolve whether the Company will execute a deed of
company arrangement, the administration should end, or the Company
be wound up.

Creditors wishing to attend are advised proofs and proxies should
be submitted to the Administrator by July 18, 2024 at 11:00 a.m.

Richard Tucker and Scott Kershaw of KordaMentha were appointed as
administrators of the company on April 3, 2024.


URBAN SPA: Second Creditors' Meeting Set for July 19
----------------------------------------------------
A second meeting of creditors in the proceedings of Urban Spa Pty
Limited has been set for July 19, 2024 at 4:00 p.m. at the offices
of BRI Ferrier at Level 26, 25 Bligh Street in Sydney and via Zoom
meeting.

The purpose of the meeting is (1) to receive the report by the
Administrator about the business, property, affairs and financial
circumstances of the Company; and (2) for the creditors of the
Company to resolve whether the Company will execute a deed of
company arrangement, the administration should end, or the Company
be wound up.

Creditors wishing to attend are advised proofs and proxies should
be submitted to the Administrator by July 18, 2024 at 4:00 p.m.

Peter Paul Krejci of BRI Ferrier was appointed as administrator of
the company on June 14, 2024.


XPR MINING: Second Creditors' Meeting Set for July 19
-----------------------------------------------------
A second meeting of creditors in the proceedings of XPR Mining
Services Pty Ltd has been set for July 19, 2024 at 10:30 a.m. via
Zoom.

The purpose of the meeting is (1) to receive the report by the
Administrator about the business, property, affairs and financial
circumstances of the Company; and (2) for the creditors of the
Company to resolve whether the Company will execute a deed of
company arrangement, the administration should end, or the Company
be wound up.

Creditors wishing to attend are advised proofs and proxies should
be submitted to the Administrator by June 18, 2024 at 2:00 p.m.

Andrew Michael Smith and Robert Allan Jacobs of Auxilium Partners
were appointed as administrators of the company on June 14, 2024.




=========
I N D I A
=========

AADHAR INFRAHOLDING: Insolvency Resolution Process Case Summary
---------------------------------------------------------------
Debtor: M/s Aadhar Infraholding Limited
133, First Floor, Vishal Tower, District Centre,
        Janakpuri, West Delhi, India, 110058

Insolvency Commencement Date: June 14, 2024

Estimated date of closure of
insolvency resolution process: December 10, 2024 (180 Days)

Court: National Company Law Tribunal, New Delhi Bench

Insolvency
Professional: Mr. Harish Taneja
       A-1/228, Basement, Safdarjung Enclave
              New Delhi-110029
              Email: harishtaneja78@gmail.com
              Email: cirp.aadhar@gmail.com

Last date for
submission of claims: July 2, 2024


ABR PETRO: CRISIL Keeps B Debt Ratings in Not Cooperating
---------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of ABR Petro
Products Limited (APPL) continue to be 'CRISIL B/Stable Issuer Not
Cooperating'.

                      Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Long Term Loan        11.55      CRISIL B/Stable (Issuer Not
                                    Cooperating)

   Overdraft Facility     3.25      CRISIL B/Stable (Issuer Not
                                    Cooperating)

   Proposed Term Loan     0.20      CRISIL B/Stable (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with ABR for
obtaining information through letter and email dated June 11, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of ABR, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on ABR
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
ABR continues to be 'CRISIL D Issuer Not Cooperating'.

ABR, is a Gorakhpur (Uttar Pradesh). The company has set-up a unit
for manufacturing of woven sack fabric roll, with an installed
capacity of 350 metric tonnes month. These sacks are used majorly
in rice, cement, and fertilizer industry.


AGRAWAL IRON: CRISIL Keeps D Debt Ratings in Not Cooperating
------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Agrawal Iron
& Industries (AGRIN) continue to be 'CRISIL D Issuer Not
Cooperating'.

                         Amount
   Facilities         (INR Crore)     Ratings
   ----------         -----------     -------
   Cash Credit            2.68        CRISIL D (Issuer Not
                                      Cooperating)

   Long Term Loan        12.00        CRISIL D (Issuer Not
                                      Cooperating)

   Proposed Long Term     0.32        CRISIL D (Issuer Not
   Bank Loan Facility                 Cooperating)

CRISIL Ratings has been consistently following up with AGRIN for
obtaining information through letter and email dated June 11, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of AGRIN, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on AGRIN
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
AGRIN continues to be 'CRISIL D Issuer Not Cooperating'.

AGRIN processes iron ore and manufactures iron-cum-manganese ore
pellets at its unit in Bastar, Chhattisgarh. The firm is promoted
by Mr Anil Agrawal.


AMEYA ECO-ZONE: Insolvency Resolution Process Case Summary
----------------------------------------------------------
Debtor: Ameya Eco-Zone Developers Private Limited
103, Ameya House, Rajkumar Corner, Jayprakash Road,
        Andheri (West) Mumbai-400058, Maharashtra

Insolvency Commencement Date: June 7, 2024

Estimated date of closure of
insolvency resolution process: December 10, 2024

Court: National Company Law Tribunal, Mumbai Bench

Insolvency
Professional: Avinash Ambikaprasad Shukla
       Level 3, Padma Palace
              Plot No.79, Sector 28
              Vashi, Navi Mumbai-400703 ENCY PROR
              Email: avinashshuklal708@gmail.com

              1221, Maker Chamber V
              Nariman Point, Mumbai - 400021
              Email: rp.ameyadevelopers@gmail.com

Last date for
submission of claims: June 27, 2024


ANKUR ROLLER: CRISIL Keeps D Debt Ratings in Not Cooperating
------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Ankur Roller
Flour Mills Private Limited (ARFMPL) continue to be 'CRISIL
D/CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)      Ratings
   ----------        -----------      -------
   Cash Credit            30          CRISIL D (Issuer Not
                                      Cooperating)

   Letter of Credit       20          CRISIL D (Issuer Not
                                      Cooperating)

   Proposed Long Term     30          CRISIL D (Issuer Not
   Bank Loan Facility                 Cooperating)

CRISIL Ratings has been consistently following up with ARFMPL for
obtaining information through letter and email dated June 11, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of ARFMPL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on
ARFMPL is consistent with 'Assessing Information Adequacy Risk'.
Based on the last available information, the ratings on bank
facilities of ARFMPL continues to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

The Hitech group is managed by Mr Naresh Mittal, and his two sons
Mr Vipul Mittal and Mr Kapil Mittal, with the support of a team of
professionals, who have experience of over 35 years in processing
and trading in pulses and other food products. The group sells a
majority of its products under the Hitech Pulses brand.

HGPPL, incorporated in 2001, processes pulses at its plant at
Lawrence Road, New Delhi. ARPL, incorporated in 2004, also
processes pulses, at its facility in Haryana. HAPL and AI (a
proprietorship firm) were set up in 2004. These entities trade in
food grain and pulses in New Delhi.


ANUSHA ENGINEERING: Insolvency Resolution Process Case Summary
--------------------------------------------------------------
Debtor: Anusha Engineering Consultants and Construction
          Private Limited

        Registered Office:
        1/7098, 2nd Floor, Gali No. 5, Shivaji Park
        Shahdara, East Delhi,
        Delhi, India, 110032

Insolvency Commencement Date: June 14, 2024

Estimated date of closure of
insolvency resolution process: December 11, 2024

Court: National Company Law Tribunal, New Delhi Bench

Insolvency
Professional: Mr. Ankit Goel,
       E-10A, Kailash Colony, South
              National Capital Territory of Delhi, 110048
              Email: ankitgoel@aaainsolvency.in

              AAA house 64,
              Okhla Estate Phase III (Near Modi Mill)
              New Delhi- 110020
              Email: aeccpl.ibc@gmail.com

Last date for
submission of claims: July 2, 2024


ARJUN CHEMICALS: CRISIL Lowers Rating on LT/ST Loans to D
---------------------------------------------------------
CRISIL Ratings has downgraded its ratings on the bank loan
facilities of Arjun Chemicals Pvt Ltd (ACPL) to 'CRISIL D/CRISIL D
Issuer Not Cooperating' from 'CRISIL B/Stable/CRISIL A4 Issuer Not
Cooperating' due to delays in servicing debt obligation.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Long Term Rating       -          CRISIL D (ISSUER NOT
                                     COOPERATING; Downgraded from
                                     'CRISIL B/Stable ISSUER NOT
                                     COOPERATING')

   Short Term Rating      -          CRISIL D (ISSUER NOT
                                     COOPERATING; Downgraded from
                                     'CRISIL A4 ISSUER NOT
                                     COOPERATING')

CRISIL Ratings has been consistently following up with ACPL for
obtaining information through letters and emails dated March 31,
2023, among others, apart from telephonic communication. However,
the issuer has remained non cooperative.

Investors, lenders and all other market participants should
exercise due caution with reference to the ratings
assigned/reviewed with the suffix 'Issuer not cooperating' as the
ratings are arrived at without any management interaction and based
on best-available or limited or dated information on the company.
Such non-cooperation by a rated entity may be a result of
deterioration in its credit risk profile. Ratings with an 'Issuer
not cooperating' suffix lack a forward-looking component.

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of ACPL. This restricts the ability
of CRISIL Ratings to take a forward-looking view on the credit
quality of the entity. CRISIL Ratings believes that the rating
action on ACPL is consistent with Assessing Information Adequacy
Risk.

Based on best-available information, CRISIL Ratings has downgraded
its ratings on the bank loan facilities of ACPL to 'CRISIL D/CRISIL
D Issuer Not Cooperating' from 'CRISIL B/Stable/CRISIL A4 Issuer
Not Cooperating' due to delays in servicing debt obligation.

ACPL, incorporated in 1990, manufactures alkyl ketene dimer and
cationic rosin emulsion that are sizing chemicals used in the paper
and pulp industry; its facility is in Chennai. Mr P Chandrasekhar
is the promoter.



ASTEN PROPERTIES: Insolvency Resolution Process Case Summary
------------------------------------------------------------
Debtor: M/s. Asten Properties and Developers Private Limited
28, 2nd Floor, Asten NH Bye Pass
        Opposite Spices Board
        Vennala P O Ernakulam
        Kerala, India - 682 028

Insolvency Commencement Date: June 13, 2024

Estimated date of closure of
insolvency resolution process: December 10, 2024

Court: National Company Law Tribunal, Kochi Bench

Insolvency
Professional: Rajendra P R
       186/7, Padinjareparippil, Kulayettikkara
              P O, Ernakulam Dst.
              Kerala India -682 317
              Email: Rajendranparippil@yahoo.co.in
              Email: astprocirp@gmail.com

Last date for
submission of claims: June 27, 2024


AVANTHA POWER: Liquidation Process Case Summary
-----------------------------------------------
Debtor: Avantha Power & Infrastructure Limited

Registered Office:
        Ground Floor, Tower C First India Place
        Mehrauli Gurgaon Road
        Gurugram, Haryana 122002

        Principal Office:
        Unit No. 307, Third Floor, ABW Tower,
        IFFCO Chowk, Gurugram, Haryana - 122002

Liquidation Commencement Date: June 14, 2024

Court: National Company Law Tribunal, Ahmedabad Bench

Liquidator: CA Tejas Shah
     B-201, Narayan Krupa Avenue
            Opp. Prenatirth Derasar, Satelite
            Jodhpur, Ahmedabad - 380015
            Email: tejasshah44@yahoo.com
            Email: irp.apil@gmail.com

Last date for
submission of claims: July 17, 2024


AYURSUNDRA HOSPITALS: Insolvency Resolution Process Case Summary
----------------------------------------------------------------
Debtor: Ayursundra Hospital (Guwahati) Private Limited
Ahomgoan, Bhabanada Boro Path,
        NH-7, Garchuk,
        Opp. DPS School,
        Kamrup, Guwahati, Assam -781035

Insolvency Commencement Date: March 12, 2024

Estimated date of closure of
insolvency resolution process: November 30, 2024 (180 Days)

Court: National Company Law Tribunal, Guwahati Bench

Insolvency
Professional: Sandeep Khaitan
       2nd Floor, Samnati Plaza,
              G.S. Road, ABC,
              Guwahati 781005, Assam
              Email: khaitansandeep@gmail.com
              Email: cirpayursundra@gmail.com

Last date for
submission of claims: June 19, 2024


BAVA INFRASTRUCTURE: Insolvency Resolution Process Case Summary
---------------------------------------------------------------
Debtor: Bava Infrastructure Developers Pvt Ltd.
Door No. 113/21, Ground Floor, Commerce Centre,
        Airport Road, Kulur, Mangalore KA India 575013

Insolvency Commencement Date: June 20, 2024

Estimated date of closure of
insolvency resolution process: December 18, 2024

Court: National Company Law Tribunal, Bangalore Bench

Insolvency
Professional: M V Sudarshan
       No. 984/13, 8th Main, Girinagar II Phase
              Bangalore-560085 KA India
       Email: sudurshan.mv@outlook.com
       Email: bavacirp@gmail.com

Last date for
submission of claims: July 5, 2024


BHAGWAT PARDESHI: CRISIL Keeps D Debt Rating in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Bhagwat
Pardeshi Realty (BPR) continues to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Term Loan              7.5        CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with BPR for
obtaining information through letter and email dated June 11, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of BPR, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on BPR
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
BPR continues to be 'CRISIL D Issuer Not Cooperating'.

Bhagwat Pardeshi Realty (BPR) was set up on Jan 28, 2013 by Bhagwat
and Pardeshi family of Pune. The firm is the part of Janki
construction group and Bhama Constructions group and is engaged in
real estate development largely in Pune.


BHARATI INDUSTRIES: CARE Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Bharati
Industries (BI) continue to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       4.39       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Short Term Bank      0.35       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 6, 2023,
placed the rating(s) of BI under the 'issuer non-cooperating'
category as BI had failed to provide information for monitoring of
the rating and had not paid the surveillance fees for the rating
exercise as agreed to in its Rating Agreement. BI continues to be
non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
April 21, 2024, May 1, 2024, May 11, 2024.

In line with the extant SEBI guidelines, CARE Ratings Ltd. has
reviewed the rating on the basis of the best available information
which however, in CARE Ratings Ltd.'s opinion is not sufficient to
arrive at a fair rating.

Users of this rating (including investors, lenders and the public
at large) are hence requested to exercise caution while using the
above rating(s).

Pune (Maharashtra) based, BI was established in 2008 and is
promoted by Mrs. Geeta Malgatte. The firm is engaged in fabrication
of numerous equipment's at its manufacturing facility located at
Bhosari, Pune. The firm also provides services like erection &
commissioning of all kind of pumps and pumping systems, laying of
steel pipes & specials.

BHATTAD MARKETING: Insolvency Resolution Process Case Summary
-------------------------------------------------------------
Debtor: Bhattad Marketing & Distribution Limited

        Registered Address:
        Shop No. 6, Jaswanti Residency
        Rehab Bldg No 1, Subhash Road
        Kandivali (W) B/H Bhurabhai Hall
        Kandivali West
        Mumbai, Kandivlai West
        Maharashtra, India, 400067

Insolvency Commencement Date: June 12, 2024

Court: National Company Law Tribunal, Mumbai Bench

Estimated date of closure of
insolvency resolution process: December 25, 2024

Insolvency professional: Manoj Kumar Mishra

Interim Resolution
Professional: Manoj Kumar Mishra
              Office No. 13/14, 2nd Floor
              84 Dholakawala Building
              Janmabhoomi Marg
              Fort, Mumbai, MH - 400001
              Email: ipmanojkumarmishra@gmail.com
              Email: cirg.bhattadmdI@gmail.com

Last date for
submission of claims: July 13, 2024


BHAVANI WOOD: CRISIL Keeps D Debt Ratings in Not Cooperating
------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Bhavani Wood
Works (BWW) continue to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            11         CRISIL D (Issuer Not
                                     Cooperating)

   Inland/Import           7         CRISIL D (Issuer Not
   Letter of Credit                  Cooperating)

CRISIL Ratings has been consistently following up with BWW for
obtaining information through letter and email dated June 11, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of BWW, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on BWW
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
BWW continues to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

BWW was established in 1992 is a partnership firm involved in
processing (cutting and sawing) and trading timber such as teak,
hard and fine woods. The day to day operations are managed by Mr.
Kalpesh Patel.


BLUE STAR: CRISIL Keeps D Debt Rating in Not Cooperating Category
-----------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Blue Star
Building Materials Private Limited (BSBMPL) continues to be 'CRISIL
D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit&           12.5       CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with BSBMPL for
obtaining information through letter and email dated June 11, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of BSBMPL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on
BSBMPL is consistent with 'Assessing Information Adequacy Risk'.
Based on the last available information, the ratings on bank
facilities of BSBMPL continues to be 'CRISIL D Issuer Not
Cooperating'.

BSBMPL incorporated in 1996, is engaged in manufacturing and laying
paver blocks and Readymade concrete (RMC).


CHEEMA PAPERS: Insolvency Resolution Process Case Summary
---------------------------------------------------------
Debtor: Cheema Papers Limited
9 KM Stone, Bazpur Road
        Uttarakhand, India 244713

Insolvency Commencement Date: June 14, 2024

Estimated date of closure of
insolvency resolution process: December 11, 2024

Court: National Company Law Tribunal, Chandigarh Bench

Insolvency
Professional: Nipan Bansal
       10B Udham Singh Nagar
              Ludhiana, Punjab 141001
              Email: irp@parshotamandassociates.com
              Email: cheemapapers.cirp@gmail.com

Last date for
submission of claims: June 28, 2024




COASTAL ORGANICS: Insolvency Resolution Process Case Summary
------------------------------------------------------------
Debtor: Coastal Organics Private Limited
Flat No. 9, Durgesh Co-Operative Housing Society,
        Patankar Wada, Khopoli
        Raigarh Mh 410203 India

Insolvency Commencement Date: June 13, 2024

Estimated date of closure of
insolvency resolution process: December 10, 2024

Court: National Company Law Tribunal, Mumbai Bench

Insolvency
Professional: Ms. Poonam Basak
       WeWork, 247 Park, 13th Floor, Vikhroli Corporate Park
              LBS Rd, Gandhi Nagar, Vikhroli West,
              Mumbai City, Maharashtra 400079
              Email: poonamb.irp@gmail.com
              Email: copl.cirp@gmail.com

Last date for
submission of claims: June 27, 2024


DEEP STAR: Insolvency Resolution Process Case Summary
-----------------------------------------------------
Debtor: Deep Star Alloys and Steels Private Limited
229 S T Road
        Opp. Sant Tukaram Mandir Carnac Bunder
        Mumbai City, Mumbai
        Maharashtra, India, 400099

Insolvency Commencement Date: February 28, 2024

Estimated date of closure of
insolvency resolution process: October 7, 2024

Court: National Company Law Tribunal, Mumbai Bench

Insolvency
Professional: Vishnu Kant Kabra
       903, Mayfair Greens S.V. ROAD
              Kandivali West, Mumbai - 400067
              Email: ipvishnukabra@gmail.com

Last date for
submission of claims: April 24, 2024


DESH CAM: Insolvency Resolution Process Case Summary
----------------------------------------------------
Debtor: Desh Cam Technological Resources Private Limited
108, Shreeji Avenue,
        Jetalpur Road, Alkapuri,
        Vadodara, Baroda,
        Gujarat, India, 390005

Insolvency Commencement Date: June 4, 2024

Estimated date of closure of
insolvency resolution process: November 30, 2024

Court: National Company Law Tribunal, Ahmedabad Bench

Insolvency
Professional: Parag Sheth
       404, Sachet-II,
              Opp. GLS. University, Maradia Plaza Lane,
              C G Road, Ahmedabad 380006
              Email: pksheth@hotmail.com
              Email: dashcam.cirp@gmail.com

Last date for
submission of claims: June 18, 2024


DKM AGENCIES: Insolvency Resolution Process Case Summary
--------------------------------------------------------
Debtor: DKM Agencies Private Limited

        Registered Address:
        Plot No. 01
        Opp. Dr. B.R. Ambedkar Bhawan
        Main Chowk, Bhattian Bet
        Shivpuri (Ludhiana)
        Ludhiana, Punjab
        India 141008

Insolvency Commencement Date: May 31, 2024

Court: National Company Law Tribunal, Chandigarh Bench

Estimated date of closure of
insolvency resolution process: November 27, 2024

Insolvency professional: Anurag Nirbhaya

Interim Resolution
Professional: Anurag Nirbhaya
              204, Sagar Plaza
              Plot No. 19 District Centre
              Laxmi Nagar, New Delhi
              National Capital Territory of Delhi 110092
              Email: anurag@canirbhaya.com
              Email: cirp.dkm@gmail.com

Last date for
submission of claims: June 14, 2024


FIROZABAD CERAMICS: CARE Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Firozabad
Ceramics Private Limited (FCPL) continue to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      13.63       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Short Term Bank      2.50       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated May 24, 2023,
placed the rating(s) of FCPL under the 'issuer non-cooperating'
category as FCPL had failed to provide information for monitoring
of the rating and had not paid the surveillance fees for the rating
exercise as agreed to in its Rating Agreement. FCPL continues to be
noncooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
April 8, 2024, April 18, 2024, April 28, 2024.

In line with the extant SEBI guidelines, CARE Ratings Ltd. has
reviewed the rating on the basis of the best available information
which however, in CARE Ratings Ltd.'s opinion is not sufficient to
arrive at a fair rating.

Users of this rating (including investors, lenders and the public
at large) are hence requested to exercise caution while using the
above rating(s).

FCPL is engaged in the manufacturing of glass containers and
tableware. The manufacturing facility of the company is located at
Firozabad, Uttar Pradesh.

G V AUDIO: CARE Keeps D Debt Rating in Not Cooperating Category
---------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of G V Audio
Visionn Private Limited (GVAVPL) continues to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       7.50       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated April 19, 2023,
placed the rating(s) of GVAVPL under the 'issuer non-cooperating'
category as GVAVPL had failed to provide information for monitoring
of the rating and had not paid the surveillance fees for the rating
exercise as agreed to in its Rating Agreement. GVAVPL continues to
be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
March 4, 2024, March 14, 2024, March 24, 2024.

In line with the extant SEBI guidelines, CARE Ratings Ltd. has
reviewed the rating on the basis of the best available information
which however, in CARE Ratings Ltd.'s opinion is not sufficient to
arrive at a fair rating.

Users of this rating (including investors, lenders and the public
at large) are hence requested to exercise caution while using the
above rating(s).

Erode (Tamilnadu) based G V Audio Visionn Private Limited was
established on November 5, 2008, by Mr. KKM Khatir (Director) and
other promoter directors. The company retail outlet for consumer
durable products such as Television, AC, Fridge, Washing Machine,
etc pertaining to various brands. The promoter started the business
in the name of partnership firm M/s G V Audio Vision, later on, the
constitution of entity was changed to Private Limited during 2008.
The company is head quartered at Erode with branch showrooms
located at Coimbatore, Tiruppur, Gobi, Namakkal and Tiruchengode in
Tamilnadu. Mr. KKM Khatir, Director of the company, has experience
in the same line of business from past 3 decades.


GOOUKSHEER FARM : Liquidation Process Case Summary
--------------------------------------------------
Debtor: Goouksheer Farm Fresh Private Limited
39, Sambhunath Pandit Street
        Kolkata-700025 West Bengal, India

Liquidation Commencement Date: June 7, 2024

Court: National Company Law Tribunal Guwahati Bench

Liquidator: Mr. Patanjali Chattopadhaya
     536 Netaji Colony, Branagar
            Near Baranagar Police Station
            P.,O Nawapara, Kolkata-700090 West Bengal
            Email: chattopadhaya123@gmail.com
            Email: goouks@gmail.com

Last date for
submission of claims: July 7, 2024


GRL TIRES: Liquidation Process Case Summary
-------------------------------------------
Debtor: GRL Tires Private Limited
        4th Floor, Trade World. C wing Kamala Mills
        Senapati Bapat Marg, Lower Parel (W),
        Mumbai City, Mumbai
        Maharashtra, India 400013

Liquidation Commencement Date: June 7, 2024

Court: National Compary Law Tribunal, Mumbai Bench

Liquidator: Shrikant Madanlal Zawar
            C-1101, Kanakia Sevens
            Sag Baug, Marol, Andheri East,
            Mumbai 400059
            Email: shrikantzawar1@yahoo.co. in
            Email: grltires.inliquidation@gmail.com

Last date for
submission of claims: July 25, 2024


HANUMAN RICE: CARE Keeps D Debt Rating in Not Cooperating Category
------------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Hanuman
Rice Industries (HRI) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      16.82       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 2, 2023,
placed the rating(s) of HRI under the 'issuer non-cooperating'
category as HRI had failed to provide information for monitoring of
the rating and had not paid the surveillance fees for the rating
exercise as agreed to in its Rating Agreement. HRI continues to be
non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
April 17, 2024, April 27, 2024, May 7, 2024.

In line with the extant SEBI guidelines, CARE Ratings Ltd. has
reviewed the rating on the basis of the best available information
which however, in CARE Ratings Ltd.'s opinion is not sufficient to
arrive at a fair rating.

Users of this rating (including investors, lenders and the public
at large) are hence requested to exercise caution while using the
above rating(s).

Hanuman Rice Industries (HRI) was established in 2010 by Mr.
Ramanarao Musalaiha Bolla and Mrs. Vijaylaxmi R. Bolla. The
promoters operate other group entities viz Hanuman Dal Industries,
Shree Laxmi Tirupati Amma Murmura Industries, Balaji Industries,
Tirumala Dal Udyog and Adinath Cold Storage Private Limited. The
firm is engaged in processing & milling of par boiled rice and sale
of its by–products like husk, rice bran etc. in the domestic
market. The processing unit is located at Kamptee, Nagpur.


HARI OM: Insolvency Resolution Process Case Summary
---------------------------------------------------
Debtor: Hari Om Auto Components Private Limited
RL 184/7 MIDC Waluj, Aurangabad
        Maharashtra, India, 431 136

Insolvency Commencement Date: June 12, 2024

Estimated date of closure of
insolvency resolution process: December 9, 2024

Court: National Company Law Tribunal, Mumbai Bench

Insolvency
Professional: Mr. Vallabh Narayandas Sawana
              Building No. 11, Flat No. 505, Regency Sarvam
              Ganesh Mandir Road, Titwala (East),
              Kalye District-Thane- 421605 Maharashtra.
              Email: vallabhsawana@gmail.com
              Email: cirphariomauto@gmail.com

Last date for
submission of claims: July 7, 2024


HARSHIKA TRADING: Insolvency Resolution Process Case Summary
------------------------------------------------------------
Debtor: Harshika Trading Private Limited
Express Zone, Office No. 609
        6th B-Wing, Patel Vanika Western,
        Express Highway, Malad (East), Mumbai
        Maharashtra India, 400063

Insolvency Commencement Date: June 6, 2024

Estimated date of closure of
insolvency resolution process: December 7, 2024

Court: National Company Law Tribunal, Mumbai Bench

Insolvency
Professional: Mr. Arun Nandlal Agrawal
       Opp. Kshrisagar Hospital
              R P Road, Jalna Maharashtra-431203
              Email: irparun@gmail.com
              Email: cirp.harshika@gmail.com

Last date for
submission of claims: June 24, 2024


JAIPRAKASH ASSOCIATES: Insolvency Resolution Process Case Summary
-----------------------------------------------------------------
Debtor: Jaiprakash Associates Limited (In CIRP)

Registered Office:
        Sector 128, Noida, Uttar Pradesh - 201304

        Corporate Office:
        64/4 Site- 4 Industrial Area Sahibabad,
        Ghaziabad, Uttar Pradesh - 201010

Insolvency Commencement Date: June 3, 2024

Estimated date of closure of
insolvency resolution process: November 30, 2024 (180 Days)

Court: National Company Law Tribunal, Allahabad Bench

Insolvency
Professional: Mr. Bhuvan Madan
              A-103 Ashok Vihar Phase-3
              (Behind Laxmi Bai College)
              Delhi - 110052    
              Email: madan.bhuvan@gmail.com

              Sector 128, Noida, Uttar Pradesh
              India, 201304
              Email: cirpjal.claims@gmail.com
              Email: cirpjal@gmail.com
  
Last date for
submission of claims: June 17, 2024


KESAR MULTIMODAL: Insolvency Resolution Process Case Summary
------------------------------------------------------------
Debtor: Kesar Multimodal Logistics Limited
Oriental House 7, Jamshedji Tata Road
        Churchgate, Mumbai
        Maharashtra, India, 400020

Insolvency Commencement Date: June 21, 2024

Estimated date of closure of
insolvency resolution process: December 18, 2024 (180 Days)

Court: National Company Law Tribunal, Mumbai Bench

Insolvency
Professional Mr. Prashant Jain
      A501, Shanti Heights, Plot No. 2,3,9B/10, Sector 11,
             Koparkharine, Thane
             Navi Mumbai- 400709
             Email: ipprashantjain@gmail.com

             B-610, BSEL Techpark, Sector 30A
             Opp. Vashi Railway Station
             Navi Mumbai - 400703
             Email: kmll.cirp@gmail.com

Last date for
submission of claims: July 8, 2024


MARGDARSHEE HOSPITALITY: CARE Keeps C Rating in Not Cooperating
---------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Margdarshee
Hospitality and Retails Private Limited (MHRPL) continues to remain
in the 'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       6.78       CARE C; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated April 20, 2023,
placed the rating(s) of MHRPL under the 'issuer non-cooperating'
category as MHRPL had failed to provide information for monitoring
of the rating and had not paid the surveillance fees for the rating
exercise as agreed to in its Rating Agreement. MHRPL continues to
be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a
letter/email dated March 5, 2024, March 15, 2024, March 25, 2024.

In line with the extant SEBI guidelines, CARE Ratings Ltd. has
reviewed the rating on the basis of the best available information
which however, in CARE Ratings Ltd.'s opinion is not sufficient to
arrive at a fair rating.

Users of this rating (including investors, lenders and the public
at large) are hence requested to exercise caution while using the
above rating(s).

Incorporated in August 2014, Margdarshee Hospitality and Retails
Private Limited (MHRPL) was promoted by Mr. Manas Ranjan Swain, Ms.
Margdarshee Manas and Mrs. Madhujyotsna Swain based out of Odisha.
Since its inception, the company is into trading of home
appliances, crockery, utensils, fast moving consumer goods and
readymade garments through its three shops located at Paradeep and
Rahama, Odisha. For diversify its business profile, MHRPL has come
out with a hotel business during FY18. The company has already set
up a hotel 'Hotel Shakti Residency' which became operational from
April 2017. The hotel of the company is a premium category hotel
located in prime location at Paradeep, in Odisha. The hotel
consists of 24 rooms, multi cuisine restaurant, banquet and
conference halls.


MBE COAL: CARE Keeps D Ratings in Not Cooperating Category
----------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of MBE Coal &
Mineral Technology India Private Limited (MCMTIPL) continue to
remain in the 'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      18.25       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Long Term/           7.50       CARE D/CARE D; ISSUER NOT
   Short Term                      COOPERATING; Rating continues
   Bank Facilities                 to remain under ISSUER NOT
                                   COOPERATING category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated April 17, 2023,
placed the rating(s) of MCMTIPL under the 'issuer non-cooperating'
category as MCMTIPL had failed to provide information for
monitoring of the rating and had not paid the surveillance fees for
the rating exercise as agreed to in its Rating Agreement.
MCMTIPL continues to be non-cooperative despite repeated requests
for submission of information through e-mails, phone calls and a
letter/email dated March 2, 2024, March 12, 2024, March 22, 2024.

In line with the extant SEBI guidelines, CARE Ratings Ltd. has
reviewed the rating on the basis of the best available information
which however, in CARE Ratings Ltd.'s opinion is not sufficient to
arrive at a fair rating.

Users of this rating (including investors, lenders and the public
at large) are hence requested to exercise caution while using the
above rating(s).

MCMT belongs to B.M. Khaitan Group of Kolkata. It is a subsidiary
of McNally Sayaji Engineering Ltd. The company is engaged in
turnkey engineering & project execution of coal and mineral
beneficiation plants, manufacturing of various material handling
equipment and trading of material handling equipment.


MEENAKSHI CARGO: Liquidation Process Case Summary
-------------------------------------------------
Debtor: M/s Meenakshi Cargo Forwarders Private Limited
Plot No. 1, Door No 10A, S2,
        Second Floor, Chozha Residency,
        North Raja Street, Alandur Chennai
        Chennai TN 600016 India

Liquidation Commencement Date: May 31, 2024

Court: National Company Law Tribunal Division Bench-II

Liquidator: Mahesh Lakshmanadass
     3/318/C5/11, Bhagya Residency, Ramaiyan Kadu,
            Seelanaickenpatti, Salem-636201 Tamilnadu.
            Email: maheshtup@gmail.com
            Email: meenakshicargoliq@gmail.com

Last date for
submission of claims: June 30, 2024


MONA GASES: Insolvency Resolution Process Case Summary
------------------------------------------------------
Debtor: Mona Gases Private Limited
Nehru Road, Ramgarh Cantt. District
        Hazaribagh, Jharkhand

Insolvency Commencement Date: June 25, 2024

Estimated date of closure of
insolvency resolution process: December 22, 2024

Court: National Company Law Tribunal, Kolkata Bench

Insolvency
Professional: CA Uttam Kumar Agrawal
       101B, Rastraguru Avenue, Clive House
              Kolkata, West Bengal 700028
              Email: uttamagrawal_ca@yahoo.co.in
              Email: cirpmonagases@gmail.com

Last date for
submission of claims: July 9, 2024


NAVBHARAT NIRMAN: CARE Lowers Rating on INR2.58cr LT Loan to C
--------------------------------------------------------------
CARE Ratings has revised the ratings on certain bank facilities of
Navbharat Nirman Company (NNC), as:

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term            2.58       CARE C; Stable; ISSUER NOT
   Bank Facilities                 COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category and
                                   Revised from CARE B-; Stable

   Short Term           7.00       CARE A4; ISSUER NOT
   Bank Facilities                 COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated May 23, 2023,
placed the rating(s) of NNC under the 'issuer non-cooperating'
category as NNC had failed to provide information for monitoring of
the rating and had not paid the surveillance fees for the rating
exercise as agreed to in its Rating Agreement. NNC continues to be
non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
April 7, 2024, April 17, 2024, April 27, 2024.

In line with the extant SEBI guidelines, CARE Ratings Ltd. has
reviewed the rating on the basis of the best available information
which however, in CARE Ratings Ltd.'s opinion is not sufficient to
arrive at a fair rating.

Users of this rating (including investors, lenders and the public
at large) are hence requested to exercise caution while using the
above rating(s).

The ratings have been revised on account of non-availability of
requisite information. The rating revision also considers the high
overall debt vis-à-vis low networth base of the firm.

NNC was formed as a proprietorship concern in 1989 by Mr. Ajay
Bakliwal. NNC is engaged in executing civil and structural works
largely for construction of buildings and housing projects for
government department as well as private players.


PIRAMAL CAPITAL: Moody's Gives (P)Ba3 Rating to USD1BB EMTN Program
-------------------------------------------------------------------
Moody's Ratings has assigned (P)Ba3 long-term foreign- and
local-currency senior secured ratings to Piramal Capital and
Housing Finance Limited's (PCHFL) USD1 billion euro medium-term
note (EMTN) program.

RATINGS RATIONALE

PCHFL's (P)Ba3 senior secured EMTN program ratings are in line with
the company's Ba3 corporate family rating (CFR) given that secured
debt forms the predominant portion of the company's debt.

The notes issued under the program constitute the issuer's direct,
general and unconditional obligations and will be secured by, among
other things, a first-ranking pari-passu charge over all the
present and future receivables of the issuer.

PCHFL's Ba3 CFR is driven by its high capitalization and an
increasingly diversified portfolio mix, offset by its relatively
low profitability, risks from its legacy real estate exposures and
wholesale funding.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

WHAT COULD MOVE THE RATINGS UP

Moody's could upgrade PCHFL's rating if the company: (1)
meaningfully reduces its legacy real estate exposures and maintains
stable, through-the-cycle, asset quality of its retail loans and
(2) improves its overall profitability with a return on average
assets above 2.5%, helped by improved operating leverage and lower
credit costs, while maintaining its high capitalization.

WHAT COULD MOVE THE RATINGS DOWN

Moody's could downgrade the rating if the company's asset quality
or capitalization deteriorates, or its access to funding worsens.
In addition, a reduction in regulatory capital below 17% could lead
to a rating downgrade.

The principal methodology used in these ratings was Finance
Companies Methodology published in November 2019.

Piramal Enterprise Limited and its subsidiary Piramal Capital and
Housing Finance Limited are headquartered in Mumbai and reported
consolidated assets of INR826.0 billion and INR658.6 billion
respectively as of March 31, 2024.

PRAKASH POLYESTER: CARE Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Prakash
Polyester Private Limited (PPPL) continue to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank        7.77      CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category  

   Short Term Bank       0.30      CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   Under ISSUER NOT COOPERATING
                                   Category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated May 22, 2023,
placed the rating(s) of PPPL under the 'issuer non-cooperating'
category as PPPL had failed to provide information for monitoring
of the rating and had not paid the surveillance fees for the rating
exercise as agreed to in its Rating Agreement. PPPL continues to be
noncooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
April 6, 2024, April 16, 2024, April 26, 2024.

In line with the extant SEBI guidelines, CARE Ratings Ltd. has
reviewed the rating on the basis of the best available information
which however, in CARE Ratings Ltd.'s opinion is not sufficient to
arrive at a fair rating.

Users of this rating (including investors, lenders and the public
at large) are hence requested to exercise caution while using the
above rating(s).

Incorporated in 1997, as a private limited company by Mr. Prakash
N. Saraf and Mr. Ravi N. Saraf Prakash Polyester Private Limited
(PPPL) is engaged in manufacturing of knitted and shirting fabric,
polyester filament yarn (PFY) ranging from 30 deniers to 150
deniers and is mostly used in fabric for suiting, shirting,
sportswear, innerwear, dress materials and other garments. The
company has its manufacturing unit in Silvassa, Gujarat.

RAMILA DIAM: Insolvency Resolution Process Case Summary
-------------------------------------------------------
Debtor: Ramila Diam Private Limited
4, Floor-1, Plot-80, 3, Dariya Mahal
        Laxmibai Jagmohandas Marg,
        Nepean Sea Road, Malabar Hill
        Mumbai-400006

Insolvency Commencement Date: June 21, 2024

Estimated date of closure of
insolvency resolution process: December 18, 2024

Court: National Company Law Tribunal, Mumbai Bench-I

Insolvency
Professional: Shailesh Desai
       708, Raheja Centre, Nariman Point
              Mumbai-400021 Maharashtra
              Email: ip10362.desai@gmail.com
              Email: cirpramila@gmail.com

Last date for
submission of claims: July 5, 2024


REWA AGROTECH: CARE Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Rewa
Agrotech (RA) continue to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      11.74       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Short Term Bank      0.50       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated May 22, 2023,
placed the rating(s) of RA under the 'issuer non-cooperating'
category as RA had failed to provide information for monitoring of
the rating and had not paid the surveillance fees for the rating
exercise as agreed to in its Rating Agreement. RA continues to be
non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
April 6, 2024, April 16, 2024, April 26, 2024.

In line with the extant SEBI guidelines, CARE Ratings Ltd. has
reviewed the rating on the basis of the best available information
which however, in CARE Ratings Ltd.'s opinion is not sufficient to
arrive at a fair rating.

Users of this rating (including investors, lenders and the public
at large) are hence requested to exercise caution while using the
above rating(s).

Rewa Agrotech (RA) was formed in February 2011 as a partnership
concern by Mr. Arun Kumar Bansal, Ms. Sushma Shukla and Ms. Meena
Bansal with an objective to set up a warehouse. The firm has
constructed warehouse under the Private Entrepreneur Guarantee
Scheme (PEG) of Food Corporation of India (FCI). In this scheme, RA
has constructed two warehouses at Rewa and Niwas (Madhya Pradesh)
with capacity of 25000 MTPA each and after construction, RA is
receiving monthly rental of INR13 lakh for each warehouse.


ROYALOAK FURNITURE: Liquidation Process Case Summary
----------------------------------------------------
Debtor: Royaloak Furniture India LLP
        No. 5, Second Cross
        Kammanahalli Main Road
        St. Thomas Town Post
        Bangalore, Karnataka 566084

Liquidation Commencement Date: June 20, 2024  

Court: National Company Law Tribunal, Bengaluru Bench

Liquidator: Raghunathan Krishnasamy
            90/180 Second Main, Kariyannapalya
            St. Thomas Town Post
            Bangalore, Karnataka 560084
            Email: cmaraghu@gmail.com

             -- and  --
            
            Raghu & Associated
            S-212 Second Floor
            South Block, Manipal Centre
            Dickenson Road
            Bangalore, Karnataka 560042
            Email: liquidator.royaloak@gmail.com

Last date for
submission of claims: July 19, 2024


SAI KRIPA: CARE Keeps D Debt Rating in Not Cooperating Category
---------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Sai Kripa
Industries (SKI) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       6.69       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated May 8, 2023,
placed the rating(s) of SKI under the 'issuer non-cooperating'
category as SKI had failed to provide information for monitoring of
the rating and had not paid the surveillance fees for the rating
exercise as agreed to in its Rating Agreement. SKI continues to be
non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
March 23, 2024, April 2, 2024, April 12, 2024.

In line with the extant SEBI guidelines, CARE Ratings Ltd. has
reviewed the rating on the basis of the best available information
which however, in CARE Ratings Ltd.'s opinion is not sufficient to
arrive at a fair rating.

Users of this rating (including investors, lenders and the public
at large) are hence requested to exercise caution while using the
above rating(s).

Jabalpur-based (Madhya Pradesh), SKI was established as
proprietorship firm in March 2015 by Mr. Narendra Kumar Bulani,
having more than 3 decades of experience in rice processing
industry.


SANTHIGIRI AYURVEDA: CRISIL Moves D Ratings to Not Cooperating
--------------------------------------------------------------
CRISIL Ratings has migrated the rating on bank facilities of
Santhigiri Ayurveda Siddha Vaidyasala (SASV) to 'CRISIL D Issuer
not cooperating'.

                       Amount
   Facilities       (INR Crore)    Ratings
   ----------       -----------    -------
   Cash Credit           6.7       CRISIL D (ISSUER NOT
                                   COOPERATING; Rating Migrated)

   Proposed Long Term    2.3       CRISIL D (Issuer Not
   Bank Loan Facility              COOPERATING; Rating Migrated)

CRISIL Ratings has been consistently following up with SASV for
obtaining information through letter and email dated June 7, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SASV, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SASV
is consistent with 'Assessing Information Adequacy Risk'.
Therefore, on account of inadequate information and lack of
management cooperation, CRISIL Ratings has migrated the rating on
bank facilities of SASV to 'CRISIL D Issuer not cooperating'.

SASV was set up in 1978 by Navajyothisree Karunakara Guru, founder
of Santhigiri Ashram. The society manufactures ayurvedic medicines
at its facility in Thiruvananthapuram; it also provides ayurvedic
treatments through 27 centers.


SARASWATI EDUCATION: CRISIL Keeps D Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Saraswati
Education Society, Navi Mumbai (SESNM) continue to be 'CRISIL
D/CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Overdraft Facility    6.25        CRISIL D (Issuer Not
                                     Cooperating)

   Secured Overdraft     0.50        CRISIL D (Issuer Not
   against term                      Cooperating)
   deposits              
                                     
   Term Loan            12.00        CRISIL D (Issuer Not
                                     Cooperating)

   Term Loan             6.25        CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with SESNM for
obtaining information through letter and email dated June 11, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SESNM, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SESNM
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
SESNM continues to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

Set up in 1997, by Mr. Prithviraj Deshmukh. Mrs. Vrushali Deshmukh,
wife of Mr. Prithviraj Deshmukh is managing the operations of SES.
SES operates a school and college in Maharashtra, offering courses
in engineering, and information technology.


SECUREKLOUD TECHNOLOGIES: CARE Cuts Rating on INR17.12cr Loan to D
------------------------------------------------------------------
CARE Ratings has revised the ratings on certain bank facilities of
SecureKloud Technologies Limited (SecureKloud), as:

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term            17.12      CARE D Revised from CARE C;
   Bank Facilities                 Stable

Rationale and key rating drivers

The revision in the rating assigned to the bank facilities of
SecureKloud takes into account the delays in debt servicing.

Rating sensitivities: Factors likely to lead to rating actions

Positive factors

* Satisfactory track record of timely repayment and servicing of
debt obligation for a continuous period of 90 days.

* Improvement in liquidity position

* Resolution of governance related issues and strengthening of the
corporate governance architecture in the company and management

Analytical approach: Consolidated

Detailed description of the key rating drivers:

Key weaknesses

* Delay in debt servicing: The company in the monthly No-default
declaration has reported delays in debt servicing of its term
loan.

* Continued operating losses: The company has been incurring losses
at operational level due to increased R&D spending over the past 2
years for the platform business. The company has spent about INR91
crore over FY21 and FY22 which was booked as expenses in P&L
account. The revenue from this R&D activity is not as envisaged due
to the platform model's acceptance in the healthcare segment being
low leading to lower revenue and continued operating losses in
FY24. However, with the rationalization of R&D and reduction in
discretionary spends, the operational losses have declined in FY24.
Further, majority of the company's employees are based out of the
US due to which the employee costs have been high. The company has
cut down on employees in FY24. However, with the scale continuing
to being modest, the employee utilisation continues to remain low
and the high employee costs continue to strain the profitability of
the company.

* Modest financial risk profile marked by negative tangible
networth: The company's tangible net-worth has also seen an erosion
after the write-off INR624.95 crore of capitalised internally
developed software in FY20. Due to continuous operating losses, the
tangible net-worth has continued to remain negative in FY23 and
FY24. The company has a total debt of INR110.45 crore as on March
31, 2023, out of which INR31.37 crore is in the form of unsecured
loans from the promoter. The total debt as on March 31, 2024, stood
at INR120.69 crore. The company, through its step-down
subsidiary, has raised fund by issue of convertible promissory
notes for a value of USD 5.2 mn and the company has already
received the first tranche of USD2 mn in December 2023. This is
expected to be utilised towards repayment of debt in the
subsidiary book and working capital requirements.

* Geographical concentration: The company caters to USA market
primarily. 98% of the consolidated revenue is from the USA for the
past two years. This high dependence on USA for revenue exposes the
company to geographical concentration risk especially with higher
employee costs.

* Presence in highly competitive industry: The company has a
relatively moderate scale of operations in a highly competitive
industry which would restrict the company's bargaining power with
high value clients. It faces competition from IT giants and other
small-scale players. The company is also exposed to risks of
regulatory framework and immigration policy changes in USA. All the
above would put pressure on the margins of the company.

* Impact of SEBI Order and governance issues: Pursuant to receipt
of certain complaints alleging inter-alia financial mis-reporting/
irregularities by promoters and management of the Company and the
resignation of the Company's statutory auditor, viz. Deloitte
Haskins and Sells citing various corporate governance issues
including fraud relating to irregularities and inconsistencies in
financial statements and books of accounts of the Company, SEBI had
initiated an investigation and Grant Thornton was appointed as
forensic auditor. In this regard, SEBI has issued a final order
with directives and penalties for the company and its officials. In
SEBI order dated Dec. 16, 2022, Mr. Suresh Venkatachari, Mr. R S
Ramani and Mr. Gurumurthy Jayaraman were prohibited from being
associated with the securities market in any manner, including as a
director or Key Managerial Personnel in a listed company or an
intermediary registered with SEBI, for a period of one year, from
the date of coming into force of the direction. Following this
order, the promoter Mr. Suresh Venkatachari stepped down as
chairman of the company with effect from January 19, 2023. The
company had sought appeal against this order in SAT, however, no
order has been passed. Subsequently after the lapse of the
restriction period stipulated by SEBI, Mr. Suresh Venkatachari
again appointed as the additional director chairman & CEO with
effect from February 7, 2024.

Key strengths

* Domain and Industry expertise coupled with tie-ups with public
cloud enterprises: SecureKloud is focussed on cloud transformation
and data pipeline management services. Since its inception, the
company has developed in-house patented softwares such as CloudEz
platform and has continued to develop technology platforms like
DataEz, readbl.ai, blockedge.io and CloudAuth etc. Furthermore, the
company has also tied up as a service partner with public cloud
system providers such as AWS, Azure, Google Cloud Services, IBM
Smart Cloud and VMWare. Being in a highly regulated vertical like
healthcare, SecureKloud also has expertise and has been certified
in regulatory compliances such as HIPAA (Health Insurance
Portability and Accountability Act), HITRUST and GxP.

Liquidity: Poor

The liquidity of the company remained stretched with high working
capital utilisation at about 94% for the twelve months ended
November 2023. At consolidated level, the company's cash accruals
remain negative, and the free cash and balances also remain low at
about INR3.57 crore as on March 31, 2024.

The company's long term debt obligation as on March 31, 2023, stood
at INR38.83 crore out of which INR31.37 crore is unsecured loan
from its erstrwhile promoter, Mr. R S Ramani. Total long term debt
obligation as on March 31, 2024, is INR35.83 crore. The company had
reported delays in payments with regards to the loan from Mr. R S
Ramani in the past. Further, the company had reported delays in
servicing of term loans from April 2024.

SecureKloud Technologies Limited (SecureKloud) was originally
promoted as 8K Miles Software Services Limited by Mr Venkatachari
Suresh, Mr R. S. Ramani and Mr M. V Bhaskar in the year 2008. The
company provides software services (strategic advisory,
implementation, and development services), managed services and
support (post implementation support and cloud hosting services)
and platform services (solutions delivery model). The company has
technological partnerships with Amazon Web Services, Microsoft
Azure, IBM, Google Cloud Platform and CA Technologies. They are one
of the preferred managed service partners for Amazon Web Services.


SEVENHILLS HEALTHCARE: MGM Healthcare Acquires Hospital in Vizag
----------------------------------------------------------------
InsolvencyTracker reports that MGM Healthcare, a multi-specialty
quaternary-care group, has acquired the 300-bed SevenHills Hospital
in Visakhapatnam for INR171 crore. The acquisition was made as part
of the corporate insolvency resolution process of SevenHills
Hospital.

As per the resolution plan, the successful resolution applicant
would bring in INR171 crore by way of an unsecured loan in the
resulting company - MGM Healthcare Pvt Ltd - which in turn would
transfer INR153 crore to the creditors, InsolvencyTracker relates.
Rest of the INR18 crore would be invested in the proposed entity.

Of the INR153 crore, INR151 crore has been provided for secured
financial creditors, whom corporate debtor owed INR1,273 crore.
Operational creditors receive INR1.8 crore against their total
admitted claims of INR88.6 crore. The resolution plan proposes to
make the payments to creditors within 30 days from the approval of
the resolution plan, InsolvencyTracker discloses.

It is to be noted here that Sevenhills Hospital has two hospitals -
one in Visakhapatnam and another 1,500-bed hospital in Mumbai. The
present resolution is only for the Visakhapatnam hospital. The
resolution plan for the Visakhapatnam hospital was approved by 100%
members of the committee of Creditors, according to
InsolvencyTracker.

"By joining forces with SevenHills, a respected institution with a
deep-rooted legacy in Visakhapatnam, we're poised to serve patients
in Vizag and from the neighbouring states of Telangana, Odisha, and
Chhattisgarh," InsolvencyTracker quotes Dr Prashanth Rajagopalan,
Director, MGM Healthcare, as saying.

This acquisition marks the Chennai-based group's first expansion
outside its home city, InsolvencyTracker notes.

As per the resolution plan, the Visakhapatnam hospital of
SevenHills Hospital will be demerged forming an entity - MGM
Healthcare Pvt Ltd. The successful resolution applicant plans to
stabilise the cash flow of the hospital through cost control and
tight monitoring of operations, refurbishment and revamp of
infrastructure and facilities in the hospitals; introduction of new
technology and loyalty programme of patients, the report adds.

Founded in 1988, SevenHills Hospital is one of the oldest
multi-speciality hospitals in Visakhapatnam. It entered CIRP
proceedings in March 2018, initiated by Axis Bank under the
Insolvency and Bankruptcy Code (IBC), and was overseen by the
National Company Law Tribunal's (NCLT) Amaravati bench in
Hyderabad.


SHERE PUNJAB: CRISIL Keeps C Debt Ratings in Not Cooperating
------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Shere Punjab
Jewellers Private Limited (SPJPL) continue to be 'CRISIL C Issuer
Not Cooperating'.

                        Amount
   Facilities        (INR Crore)      Ratings
   ----------        -----------      -------
   Cash Credit            1           CRISIL C (Issuer Not
                                      Cooperating)

   Cash Credit           13           CRISIL C (Issuer Not
                                      Cooperating)

CRISIL Ratings has been consistently following up with SPJPL for
obtaining information through letter and email dated June 11, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SPJPL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SPJPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
SPJPL continues to be 'CRISIL C Issuer Not Cooperating'.

Incorporated in 2007, SPJPL, promoted by Mr Sanjay Verma and Mr
Rajeev Verma, primarily retails gold, diamond, and silver
jewellery. The company operates its single retail showroom in
Satna. Prior to 2007, the company operated as a proprietorship firm
since 1972.


SHREE GOPINATH: Insolvency Resolution Process Case Summary
----------------------------------------------------------
Debtor: M/s Shree Gopinath Paper Mills Private Limited
        3, Silver Mension, Tram way Road
        Opp. Dr. Dinesh Jani's Hospital
  Surendra Nagar, Gujarat, India, 363002

Insolvency Commencement Date: June 20, 2024

Estimated date of closure of
insolvency resolution process: December 17, 2024

Court: National Company Law Tribunal, Delhi Bench

Insolvency
Professional: Mr. Rakesh Kumar Relan
       B1/701, Ganga Satellite, Wanowarie
              Near Kedari Petrol Pump
              Pune, Maharashtra, 411040
              Email: rakeshkrelan@gmail.com

              109, 1st Floor, Surya Kiran Building,
              19, Kasturba Gandhi Marg
              New Delhi-110001
              Email: ip.shreegopinath@gmail.com

Last date for
submission of claims: July 4, 2024


SIDDHIVINAYAKA AGRO: CRISIL Keeps C Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Shree
Siddhivinayaka Agro Extractions Private Limited (SSAEPL) continue
to be 'CRISIL C Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            7.5        CRISIL C (Issuer Not
                                     Cooperating)

   Proposed Long Term     5          CRISIL C (Issuer Not
   Bank Loan Facility                Cooperating)

CRISIL Ratings has been consistently following up with SSAEPL for
obtaining information through letter and email dated June 11, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SSAEPL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on
SSAEPL is consistent with 'Assessing Information Adequacy Risk'.
Based on the last available information, the ratings on bank
facilities of SSAEPL continues to be 'CRISIL C Issuer Not
Cooperating'.

SSAEPL was established in 1988 as a private limited company by Mr.
Purshottam Pallod and his family members. The company is engaged in
processing of soya bean seeds to produce soya-bean oil, and
soya-bean de-oiled cakes. The company's plant is located in
Zaheerabad, Andhra Pradesh.


SIPL TEXTILES: CRISIL Keeps D Debt Ratings in Not Cooperating
-------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of SIPL Textiles
Private Limited (SIPL; earlier Saurer Embroidery Systems India Pvt
Ltd) continue to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee         1.1        CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit            3.75       CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term     3.59       CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Term Loan              1.2        CRISIL D (Issuer Not
                                     Cooperating)

   Term Loan              2.86       CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with SIPL for
obtaining information through letter and email dated June 11, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SIPL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SIPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
SIPL continues to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

Incorporated in 1997, SIPL embroiders fabric. It was the sole
marketing and servicing agent for Switzerland-based Oerlikon Saurer
(manufacturer of shuttle embroidery machines) products in India.
However, this business was discontinued in fiscal 2016. SIPL's
manufacturing plant is in Gurgaon, Haryana.


SONATA REALTY: Insolvency Resolution Process Case Summary
---------------------------------------------------------
Debtor: Sonata Realty Private Limited
Plot No. 8, Shah Indl Estate
        Off Veera Desai Road
        Andheri West, Mumbai-400053
        Maharashtra, India

Insolvency Commencement Date: June 4, 2024

Estimated date of closure of
insolvency resolution process: December 4, 2024

Court: National Company Law Tribunal, Mumbai Bench

Insolvency
Professional: Jignesh Shah
       C/406, Vishal Tower
              Maxus Mall Road, Bhayander West
              Thane-401101, Maharashtra
              Email: jkshah555@hotmail.com
              Email: cirp.sonatareality@gmail.com

Last date for
submission of claims: June 21, 2024


SRI RAVICHANDRA : Insolvency Resolution Process Case Summary
------------------------------------------------------------
Debtor: Sri Ravichandra Textiles Private Limited
Flat No. 2, Saiprakash Apartments Ground Floor, 1st Lane,
        Vidya Nagar, Guntur
        Andhra Pradesh, India, 52207

Insolvency Commencement Date: June 10, 2024

Estimated date of closure of
insolvency resolution process: December 7, 2024

Court: National Company Law Tribunal, Hyderabad Bench

Insolvency
Professional: Kalvakota Venkat Narsinga Rao
              Flat No. 103, Balaji Vishwam Vihar Apartments
Madhuranager,
              Ramanthapur, Hyderabad - 500 013
              Mobile: 9550142087
              Email: cirp.sriravichandratextiles@gmail.com

Last date for
submission of claims: June 26, 2024


STURDY INDUSTRIES: Insolvency Resolution Process Case Summary
-------------------------------------------------------------
Debtor: Sturdy Industries Limited
Plot Number 45, Sector 1,
        Parwanoo, Solan
        Himachal Pradesh - 173220

Insolvency Commencement Date: June 6, 2024

Estimated date of closure of
insolvency resolution process: December 12, 2024 (180 Days)

Court: National Company Law Tribunal, New Delhi Bench

Insolvency
Professional: Anurag Goel
       Plot No 6, First Floor, State Bank Nagar,
       Outer Ring Road, Paschim Vihar
              New Delhi - 110063
              Email: aaoel@caanuran.com
              Email: cirp.sturdy@omail.com

Last date for
submission of claims: June 20, 2024


SUMATICHAND GOUTI: Insolvency Resolution Process Case Summary
-------------------------------------------------------------
Debtor: Sumatichand Gouti Jewellers Private Limited
80/82, Dhanji Street
        Zaveri Bazar, Mumbai 400003

Insolvency Commencement Date: June 21, 2024

Estimated date of closure of
insolvency resolution process: December 18, 2024

Court: National Company Law Tribunal, Mumbai Bench

Insolvency
Professional: Mr. Amit Gupta
       101, Kanakia Atrium 2, Cross Road A
              Chakala MIDC
              Andheri East, Mumbai - 400093
              Email: caamith.gupta@gmail.com
              Email: cirp.sgjpl@gmail.com

Last date for
submission of claims: July 5, 2024


SUMIT WOOL: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Sumit Wool
Processors (SWP) continue to be 'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            17         CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term      4         CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Term Loan               5         CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with SWP for
obtaining information through letter and email dated June 11, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SWP, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SWP
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
SWP continues to be 'CRISIL D Issuer Not Cooperating'.

Ludhiana-based SWP was established in 1990 by Mr Rajnish Kumar
Tuli, and trades in polyester yarn till fiscal 2010, after which it
began manufacturing grey polyester fabric. Currently, the firm has
30 knitting machines with total capacity of 15 tonne per day.


SUPERTECH: NBCC Interested in Taking Over All Pending Projects
--------------------------------------------------------------
The Economic Times reports that state-owned construction company
NBCC has shown interest in taking over all the pending projects of
real estate developer Supertech, which has been facing multiple
cases from homebuyers over delayed deliveries besides an
Enforcement Directorate investigation into alleged money
laundering.

During the insolvency proceedings of one of the group companies of
Supertech, the interim resolution professional (IRP) had approached
NBCC, ET relates.

According to ET, NBCC has informed IRP and lender Union Bank of
India that it is ready to take all the projects of Supertech,
provided it is given complete access to the details of the projects
and all the data related to them.

The Noida-headquartered real estate developer has to deliver over
15,000 homes.

ET, citing a National Company Law Appellate Tribunal (NCLAT) order
on July 8, says attorney general Venkat Ramani has submitted before
the court that he has received instructions that NBCC is interested
in undertaking the projects subject to due diligence and that
lenders of the Supertech are not averse to the proposal of NBCC.

"Alok Kumar, counsel for Union Bank of India, submits that NBCC was
earlier contacted by the IRP with regard to Eco Village-II and NBCC
has now informed the lenders that they may take all the projects
provided they are given access to the details of the projects and
other data. Counsel for the IRP submits that in event the lenders
make a request with regard to relevant details, the same shall be
shared by the IRP," the NCLAT order said.

ET notes that the bankruptcy court had ordered Corporate Insolvency
Resolution Process (CIRP) against Supertech Ltd, one of the
companies of the Supertech group, based on a petition filed by
Union Bank of India for non-payment of around INR432 crore of
dues.

According to Supertech, while one project is under insolvency, for
other projects, the company and lender along with IRP will decide
the outcome.

"We haven't received the (NBCC) proposal yet . . . As a
stakeholder, we have the right to decide and will convey the
decision once we receive the proposal," ET quotes RK Arora,
chairman of Supertech, as saying.

In a similar case, NBCC is delivering more than 41,000 sold and
5,000 unsold units in over 20 stalled projects of the Amrapali
group.

Supertech's total liabilities including dues to banks and
development authority amount to about INR8,000 crore, while project
receivables from both launched and yet-to-be-launched projects
exceed INR14,000 crore, making the projects' net worth positive, ET
discloses.

ET relates that the company has already submitted a proposal to the
Uttar Pradesh government for the revival of the company. According
to the proposal, the dues to the land authority amount to INR2,670
crore, with almost half of this being interest on the land cost.
The company also owes INR830 crore to various banks. It also
requested about INR5,000 crore from lenders to complete the stuck
projects.

Supertech Limited (STL), incorporated in 1995 was promoted by Mr.
R. K. Arora. The company is in the business of developing real
estate projects in the residential, commercial and retail segments
in the NCR region and other prominent places in Uttar Pradesh,
Uttarakhand and Bangalore.


SUSHEEL ENGINEERS: CRISIL Keeps D Debt Rating in Not Cooperating
----------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Susheel
Engineers (SE) continues to be 'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Overdraft Facility     6.5        CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with SE for
obtaining information through letter and email dated June 11, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SE, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SE is
consistent with 'Assessing Information Adequacy Risk'. Based on the
last available information, the ratings on bank facilities of SE
continues to be 'CRISIL D Issuer Not Cooperating'.

SE was establish in 1994 by its proprietor Mr. Sidram. G. Sidrure
and is based out of Pune (Maharashtra). It manufactures boiler
components, steel casing, industrial chimney, collector columns,
industrial duct etc.


SUSHITEX INDUSTRIES: CRISIL Keeps D Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Sushitex
Industries Private Limited (SIPL) continue to be 'CRISIL D/CRISIL D
Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee         1          CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit            3          CRISIL D (Issuer Not
                                     Cooperating)

   Export Packing        13.5        CRISIL D (Issuer Not
   Credit                            Cooperating)

   Proposed Long Term    4.57        CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Term Loan            18           CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with SIPL for
obtaining information through letter and email dated June 11, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SIPL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SIPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
SIPL continues to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

SIPL, set up in 2011, manufactures fabric used for making shirts.
Its manufacturing facilities are in Tarapur (Maharashtra) and
operations are managed by Mr. Harish Arya and his family members.


TIRUMALA HILLS : Liquidation Process Case Summary
-------------------------------------------------
Debtor: Tirumala Hills Asphalt Private Limited

Registered Office:
        Flat No. 4, H. No. 5-8-29,
        4th Floor, Laxmi Sai Nilayam,
        Fathe Sultan Lane
        Hyderabad 500 001, Telengana

        Other Office:
        1st Floor, Lakshmipathi Nilayam,
        Officers Colony, Housing Board Colony
        Anantapuram 515, 001, Andhra Pradesh

Liquidation Commencement Date: June 6, 2024

Court: National Company Law Tribunal Hyderabad Bench-II

Liquidator: Adinarayana Babji Kota,
     3-1-211 upstairs, Somasundaram Street,
            Secunderabad 500003
            Email: kotababji@gmail.com
            Email: tirumlahillscirp@yahoo.com

Last date for
submission of claims: July 6, 2024


UNIVERSAL EXTRUSIONS: CARE Keeps D Debt Rating in Not Cooperating
-----------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Universal
Extrusions (UE) continues to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       4.23       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 6, 2023,
placed the rating(s) of UE under the 'issuer non-cooperating'
category as UE had failed to provide information for monitoring of
the rating and had not paid the surveillance fees for the rating
exercise as agreed to in its Rating Agreement. UE continues to be
non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
April 21, 2024, May 1, 2024, May 11, 2024.

In line with the extant SEBI guidelines, CARE Ratings Ltd. has
reviewed the rating on the basis of the best available information
which however, in CARE Ratings Ltd.'s opinion is not sufficient to
arrive at a fair rating.

Users of this rating (including investors, lenders and the public
at large) are hence requested to exercise caution while using the
above rating(s).

UE was established in 2012 and is engaged in manufacturing of
aluminium extrusions, which are used in different industries as
construction, solar, greenhouse and engineering.


VENKATESWARA RICE: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Sri
Venkateswara Rice Mill (SVRM) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Long Term Loan         1          CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term     4          CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Working Capital        8          CRISIL D (Issuer Not
   Facility                          Cooperating)

CRISIL Ratings has been consistently following up with SVRM for
obtaining information through letter and email dated June 11, 2024
among others, apart from telephonic communication. However, the
issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SVRM, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SVRM
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
SVRM continues to be 'CRISIL D Issuer Not Cooperating'.

SVRM is engaged in milling and processing of paddy into rice, rice
bran, broken rice and husk. The firm is promoted by Mr.T.Sura Reddy
and his family members. The firm is based in Komaripalem, Andhra
Pradesh.




=========
M A C A U
=========

HENGQIN HAOYI: Zhuhai Court Invites Liquidation Manager
-------------------------------------------------------
Macau Business reports that a Zhuhai court has issued an order
requiring the appointment of an administrator for Hengqin Haoyi
Real Estate Development Co., Ltd., a Hengqin property developer in
liquidation.

The order was issued by the Intermediate People's Court of Zhuhai
on July 9, with an application deadline of July 22, the report
says.

Macau Business, citing an online notice, relates that the property
developer was registered with the Hengqin authorities in September
2013 with a capital of CNY760 million (US$104 million/MOP842
million).

Its flagship project, the Haoyi Fortune Center, is a corporate
tower block whose construction was completed in early December 2020
against a backdrop of the Covid-19 pandemic, according to Macau
Business.

It is one of several major high-rise buildings facing the Hengqin
Immigration Hall.

The complex - comprising two blocks, one of 30 storeys and the
other of 45 storeys - boasts a gross floor area of over 221,880
square metres and houses 988 offices, 890 commercial spaces and 608
serviced apartments, as well as around 1,300 parking spaces.

There are no existing mortgages or liens on the project, according
to the court order.

It was not the first time the financially troubled developer had
come under public scrutiny, Macau Business says.

In 2021, scores of property buyers staged a protest outside the
complex after the developer failed to deliver on its promise to
complete the project as scheduled, recalls Macau Business.

It was widely reported that as many as 3,000 units and over 200
buyers were involved.

The developer had initially promised to complete the construction
and furnishing of the units by the end of 2020.

However, the Covid-19 pandemic caused multiple delays, resulting in
the completion date being pushed back to mid-2021.

It was later pushed back again to the end of that year for the same
reason, Macau Business notes.

The projects erupted after buyers were informed that there would be
no definite timeline for delivery of the units, which reportedly
cost over CNY40,000 per square metre.




=====================
N E W   Z E A L A N D
=====================

ACTIONCRETE LIMITED: Creditors' Proofs of Debt Due on July 25
-------------------------------------------------------------
Creditors of Actioncrete Limited are required to file their proofs
of debt by July 25, 2024, to be included in the company's dividend
distribution.

The company commenced wind-up proceedings on June 25, 2024.

The company's liquidator is:

          Mohammed Tazleen Nasib Jan
          Liquidation Management Limited
          PO Box 50683
          Porirua 5240


DU VAL GROUP: Supplier Seeks Liquidation of Subsidiary
------------------------------------------------------
NBR reports that Du Val's subsidiary construction entity Blue River
Holdings is facing liquidation proceedings in the Hamilton High
Court.

NBR relates that the application, scheduled to be heard August 12,
is being brought by Onehunga-based plasterboard and interior
building products supplier Global Linings.


OCHO LIMITED: Saved From Liquidation After Shareholders Fight Back
------------------------------------------------------------------
Stuff.co.nz reports that an extra day given for a crucial vote on
the future of an embattled chocolate company resulted in
shareholders voting against liquidation.

OCHO was founded in 2013 by Liz Rowe, who remains the largest
shareholder, but was bought following a large crowd-funded campaign
after Cadbury owner Mondelez announced it was going to shut its
Dunedin factory.

But concern over its financial state led directors to call for it
to enter into voluntary liquidation, but a last minute rescue
proposal by former director Jim O'Malley, led to some shareholders
changing their votes, Stuff says.

That essentially gave shareholders an extra 24 hours, and what a
difference a day makes.

The company, in a statement sent to shareholders, noted the "robust
discussion between shareholders and directors".

It noted that a quorum was reached (20%), and some 36% of the
shareholding voted, which was 70.69% for the resolution, just short
of the 75% required, while those against numbered 28.08%, Stuff
relays.

"The resolution to put the company into voluntary liquidation has
not passed. We thank the shareholders for their engagement and
input into this process," the company noted.

That move has led to the directors of OCHO seeing the result as a
vote of no confidence, and have announced their resignation which
will be effective as soon as new directors were appointed,
according to Stuff.

A resolution to appoint a liquidator was tabled at last month's
meeting, but was adjourned after Mr. O'Malley, moved to explore a
possible rescue package, Stuff recalls.

His rescue package was hampered due to limited access to financial
records.

"The board has chosen to forge ahead with the liquidation with the
satisfaction of a small number of creditors as their only
objective," he wrote in the email to shareholders.

Given the board was determined to liquidate the company, the
shareholders could either accept their investment would be
"devalued to effectively zero", or demand that the board step
down.

If the latter, a caretaker board would be appointed to lead the
company while an in-depth assessment of its viability was
completed, Stuff states.

In a previous communication the directors noted that with no
current management structure in place, directors were spending up
to 40 unpaid hours a week on the business.

"This is no longer tenable or sustainable."

Stuff adds the board maintained that the only viable option for
OCHO was voluntary liquidation, and that business and assets could
be sold as a going concern.

The report noted that OCHO had not declared an end-of-year profit
since its inception in 2018. That has led to depletion of cash
reserves over that time but it no longer has those reserves to keep
it solvent, Stuff says.


SPQR LTD: Popular Auckland Restaurant Goes Into Liquidation
-----------------------------------------------------------
Radio New Zealand reports that a popular restaurant in Auckland's
Ponsonby, SPQR, is in liquidation.

According to the companies register, SPQR Limited was placed in
liquidation on July 11, RNZ discloses.

The Ponsonby Road eatery opened in 1992 and has been serving up
modern Italian cuisine since.

RNZ relates that co-liquidator Stephen Lawrence confirmed SPQR had
been placed in voluntary liquidation and there were now five days
for the liquidators to make a report.

"The hospitality industry is struggling and has been since the
Covid-19 pandemic. Globally, it's hard out there for people and
when the dollar is tight, this sector suffers."

According to RNZ, Mr. Lawrence said overheads had increased for
hospitality businesses and they faced higher costs for supplies.

In a statement, SPQR owner Chris Rupe said he was "really sorry"
about the situation, RNZ relays.

"I just wanted to say to everyone, that I really appreciate the
support.

"Thanks so much for your understanding, Aucklanders. I know you
loyally share the love I've had for SPQR for the past 27 years.

"In the meantime, please spread your patronage around other locally
owned hospo businesses and show your support for the challenging
but highly rewarding job they do."

A Ponsonby resident said "it's very sad" to see SPQR closed.

"I couldn't believe it when my kids told me it was open just
yesterday and I went there only a few nights ago."

It comes weeks after Chapel Bar & Bistro, on the same road, went
into receivership, RNZ notes.


THREE LITTLE: Court to Hear Wind-Up Petition on July 26
-------------------------------------------------------
A petition to wind up the operations of Three Little Birds
Childcare & Education Limited will be heard before the High Court
at Auckland on July 26, 2024, at 10:45 a.m.

The Commissioner of Inland Revenue filed the petition against the
company on May 29, 2024.

The Petitioner's solicitor is:

          Cloete Van Der Merwe
          Inland Revenue, Legal Services
          5 Osterley Way
          Manukau City
          Auckland 2104


WAVE REFRIGERATION: Creditors' Proofs of Debt Due on Aug. 15
------------------------------------------------------------
Creditors of Wave Refrigeration Limited and Mindtree Nursing
Solutions Limited are required to file their proofs of debt by Aug.
15, 2024, to be included in the company's dividend distribution.

The company commenced wind-up proceedings on July 2, 2024.

The company's liquidators are:

          Daran Nair
          Heiko Draht
          Nair Draht Limited
          97 Great South Road
          Greenlane
          Auckland 1051


WAYBY RESIDENCES: Court to Hear Wind-Up Petition on July 19
-----------------------------------------------------------
A petition to wind up the operations of Wayby Residences Limited
will be heard before the High Court at Auckland on July 19, 2024,
at 10:45 a.m.

Oceans Property Group Limited filed the petition against the
company on May 6, 2024.

The Petitioner's solicitor is:

          Shaun Peacock
          40 George Street
          Mt Eden, Auckland


WHANGAREI CHILD: Creditors' Proofs of Debt Due on Aug. 16
---------------------------------------------------------
Creditors of Whangarei Child Care Centre Incorporated are required
to file their proofs of debt by Aug. 16, 2024, to be included in
the company's dividend distribution.

The company commenced wind-up proceedings on July 2, 2024.

The company's liquidator is:

          Garry Whimp
          Blacklock Rose Limited, Insolvency Practitioners
          PO Box 6709
          Victoria Street West
          Auckland 1142




=====================
P H I L I P P I N E S
=====================

CAREHEALTH PLUS: HMO Faces Possible Liquidation
-----------------------------------------------
The Philippine Star reports that health maintenance organization
(HMO) provider Carehealth Plus Systems International Inc. may be
liquidated over the next few months after the government placed it
under receivership.

In its latest notice, the Insurance Commission placed Carehealth
under receivership effective last month, the Philippine Star
discloses.

Based on IC evaluation, the HMO firm is suffering from liquidity
problems which resulted in the continuous delay and difficulty of
paying its obligations.

A notice of stay of order was also issued to allow the firm to
consolidate, preserve and protect its assets for the benefit of its
members and creditors while undergoing receivership proceedings.

The Philippine Star relates that IC also issued a directive to set
the rules and parameters in the payment of the pending obligations
of Carehealth while undergoing receivership proceedings.

Nonetheless, all actions or proceedings for the enforcement of all
claims against the company are suspended.

Carehealth is prohibited from selling, encumbering, transferring or
disposing in any manner any of its properties, as well from making
any payment of its liabilities, according to the report.

It is also directed to pay in full all approved administrative
expenses incurred after the date of issuance of the stay order.

The duration of the stay order shall be temporary and may be
revoked as soon as the firm is restored to a state of liquidity
with sufficient assets to satisfy the claims of its policyholders.

Last April, the IC placed Carehealth under conservatorship, a
status that will allow the regulator to be involved in the
management until the viability of the HMO is restored, the report
recalls.

Data from IC showed that Carehealth recorded a net income of
PHP4.25 million in 2021 while its health care benefits and claims
reached PHP95.37 million.

This was the last data available on IC as the HMO provider did not
submit any financial statement in 2022 and 2023, the Philippine
Star notes.

It was in 2015 when Carehealth secured its license from the IC and
the Securities and Exchange Commission.




=================
S I N G A P O R E
=================

BKS FOODS: Court to Hear Wind-Up Petition on July 26
----------------------------------------------------
A petition to wind up the operations of BKS Foods Pte Ltd will be
heard before the High Court of Singapore on July 26, 2024, at 10:00
a.m.

Maybank Singapore Limited filed the petition against the company on
July 3, 2024.

The Petitioner's solicitors are:

          Shook Lin & Bok LLP
          1 Robinson Road
          #18-00 AIA Tower
          Singapore 048542


FLOATATION PTE: Court Enters Wind-Up Order
------------------------------------------
The High Court of Singapore entered an order on July 5, 2024, to
wind up the operations of Floatation Pte. Ltd.

DBS Bank Ltd filed the petition against the company.

The company's liquidators are:

         Leow Quek Shiong
         Gary Loh Weng Fatt
         BDO Advisory
         600 North Bridge Road
         #23-01 Parkview Square
         Singapore 188778


NEW LIFE: Court Enters Wind-Up Order
------------------------------------
The High Court of Singapore entered an order on July 5, 2024, to
wind up the operations of New Life Engineering Pte. Ltd.

DBS Bank Ltd filed the petition against the company.

The company's liquidators are:

         Leow Quek Shiong
         Gary Loh Weng Fatt
         BDO Advisory
         600 North Bridge Road
         #23-01 Parkview Square
         Singapore 188778


ORION PCN: Court to Hear Wind-Up Petition on July 26
----------------------------------------------------
A petition to wind up the operations of Orion PCN Pte Ltd will be
heard before the High Court of Singapore on July 26, 2024, at 10:00
a.m.

Matching Investment Company Limited filed the petition against the
company on July 1, 2024.

The Petitioner's solicitors are:

          ADTLaw LLC
          12 Marina Boulevard
          #24-01, Marina Bay Financial Centre Tower 3
          Singapore 018982


SOCIAL OUTCAST: Court Enters Wind-Up Order
------------------------------------------
The High Court of Singapore entered an order on July 5, 2024, to
wind up the operations of The Social Outcast Pte. Ltd.

DBS Bank Ltd filed the petition against the company.

The company's liquidators are:

         Leow Quek Shiong
         Gary Loh Weng Fatt
         BDO Advisory
         600 North Bridge Road
         #23-01 Parkview Square
         Singapore 188778


SS MOTORING: Court to Hear Wind-Up Petition on July 26
------------------------------------------------------
A petition to wind up the operations of SS Motoring Pte Ltd will be
heard before the High Court of Singapore on July 26, 2024, at 10:00
a.m.

Maybank Singapore Limited filed the petition against the company on
July 3, 2024.

The Petitioner's solicitors are:

          Shook Lin & Bok LLP
          1 Robinson Road
          #18-00 AIA Tower
          Singapore 048542




===============
X X X X X X X X
===============

[*] BOND PRICING: For the Week July 8, 2024 to July 12, 2024
------------------------------------------------------------
Issuer                Coupon     Maturity    Currency    Price
------                ------     --------    --------    -----

   AUSTRALIA
   ---------

ACN 113 874 712 PTY     13.25     02/15/18      USD        0.20
ACN 113 874 712 PTY     13.25     02/15/18      USD        0.20
COBURN RESOURCES PT     12.00     03/20/26      USD       75.00
MOSAIC BRANDS LTD        8.00     09/30/24      AUD        0.80
VIRGIN AUSTRALIA HO      8.08     03/05/24      AUD        0.45
VIRGIN AUSTRALIA HO      7.88     10/15/21      USD        0.27
VIRGIN AUSTRALIA HO      7.88     10/15/21      USD        0.27
VIRGIN AUSTRALIA HO      8.13     11/15/24      USD        0.25
VIRGIN AUSTRALIA HO      8.13     11/15/24      USD        0.25
VIRGIN AUSTRALIA HO      8.00     11/26/24      AUD        0.14
VIRGIN AUSTRALIA HO      8.25     05/30/23      AUD        0.11


   CHINA
   -----

ALETAI CITY JUJIN U      7.73     10/26/24      CNY       25.38
ANHUI PINGTIANHU IN      7.50     08/13/26      CNY       62.74
ANHUI PINGTIANHU IN      7.50     08/13/26      CNY       60.00
ANLU CONSTRUCTION D      7.80     11/28/26      CNY       64.48
ANLU CONSTRUCTION D      7.80     11/28/26      CNY       60.00
ANNING DEVELOPMENT       8.80     09/11/25      CNY       41.60
ANNING DEVELOPMENT       8.80     09/11/25      CNY       40.00
ANNING DEVELOPMENT       8.00     12/04/25      CNY       21.45
ANNING DEVELOPMENT       8.00     12/04/25      CNY       21.43
ANSHANG WANGTONG CO      7.50     05/06/26      CNY       42.53
ANSHANG WANGTONG CO      7.50     05/06/26      CNY       41.80
ANSHUN CITY XIXIU I      8.00     01/29/26      CNY       42.29
ANSHUN CITY XIXIU I      7.90     11/15/25      CNY       41.83
ANSHUN CITY XIXIU I      8.00     01/29/26      CNY       41.50
ANSHUN CITY XIXIU I      7.90     11/15/25      CNY       41.25
ANSHUN TRANSPORTATI      7.50     10/31/24      CNY       20.25
ANYUE XINGAN CITY D      7.50     05/06/26      CNY       42.21
ANYUE XINGAN CITY D      7.50     05/06/26      CNY       41.80
ANYUE XINGAN CITY D      7.50     01/30/25      CNY       20.54
ANYUE XINGAN CITY D      7.50     01/30/25      CNY       20.54
BIJIE CITY ANFANG C      7.80     01/18/26      CNY       41.94
BIJIE CITY ANFANG C      7.80     01/18/26      CNY       41.39
BIJIE QIXINGGUAN DI      8.05     08/16/25      CNY       41.26
BIJIE QIXINGGUAN DI      8.05     08/16/25      CNY       40.81
BIJIE QIXINGGUAN DI      7.60     09/08/24      CNY       20.16
BIJIE TIANHE URBAN       8.05     12/03/25      CNY       41.87
BIJIE TIANHE URBAN       8.05     12/03/25      CNY       41.58
BIJIE XINTAI INVEST      7.80     11/01/24      CNY       20.28
CAOXIAN SHANG DU IN      7.80     10/28/26      CNY       63.99
CAOXIAN SHANG DU IN      7.80     10/28/26      CNY       63.67
CHANGDE DEYUAN INVE      7.70     06/11/25      CNY       20.97
CHANGDE DEYUAN INVE      7.70     06/11/25      CNY       20.97
CHANGDE DINGCHENG J      7.58     10/19/25      CNY       41.49
CHANGDE DINGCHENG J      7.58     10/19/25      CNY       41.46
CHENGDU GARDEN WATE      8.00     06/13/25      CNY       20.95
CHENGDU GARDEN WATE      7.50     09/11/24      CNY       20.17
CHENGDU GARDEN WATE      7.50     09/11/24      CNY       20.17
CHENGDU GARDEN WATE      8.00     06/13/25      CNY       20.00
CHISHUI CITY CONSTR      8.50     01/18/26      CNY       41.74
CHISHUI CITY CONSTR      8.50     01/18/26      CNY       41.72
CHONGQING HONGYE IN      7.50     12/24/26      CNY       64.19
CHONGQING JIANGLAI       7.50     10/26/25      CNY       41.59
CHONGQING JIANGLAI       7.50     10/26/25      CNY       40.00
CHONGQING NANCHUAN       7.80     08/06/26      CNY       62.85
CHONGQING SHUANGFU       7.50     09/09/26      CNY       62.80
CHONGQING THREE GOR      7.80     03/01/26      CNY       42.40
CHONGQING THREE GOR      7.80     03/01/26      CNY       40.00
CHONGQING TONGRUI A      7.50     09/18/26      CNY       63.43
CHONGQING TONGRUI A      7.50     09/18/26      CNY       60.00
CHONGQING WANSHENG       7.50     03/27/25      CNY       20.73
CHONGQING WANSHENG       7.50     03/27/25      CNY       20.70
CHONGQING WANSHENG       8.50     11/25/25      CNY       31.34
CHONGQING YUDIAN ST      8.00     11/30/25      CNY       41.89
CHUYING AGRO-PASTOR      8.80     06/26/19      CNY       19.40
DALI URBAN DEVELOPM      8.00     12/25/25      CNY       42.04
DALI URBAN DEVELOPM      8.00     12/25/25      CNY       41.87
DASHIQIAO URBAN CON      7.59     08/14/24      CNY       20.10
DASHIQIAO URBAN CON      7.59     08/14/24      CNY       20.10
DAWA COUNTY CITY CO      7.80     01/30/26      CNY       42.11
DAWA COUNTY CITY CO      7.80     01/30/26      CNY       38.80
DAWU COUNTY URBAN C      7.50     09/20/26      CNY       63.15
DAWU COUNTY URBAN C      7.50     09/20/26      CNY       60.00
DING NAN CITY CONST      7.80     04/08/26      CNY       42.54
DING NAN CITY CONST      7.80     04/08/26      CNY       40.00
DUJIANGYAN NEW CITY      7.80     10/11/25      CNY       41.50
DUJIANGYAN NEW CITY      7.80     10/11/25      CNY       41.44
DUJIANGYAN NEW CITY      7.80     05/02/25      CNY       20.83
DUJIANGYAN NEW CITY      7.80     05/02/25      CNY       20.00
DUJIANGYAN XINGYAN       7.50     11/01/26      CNY       63.76
DUJIANGYAN XINGYAN       7.50     11/01/26      CNY       62.75
FANGCHENG GANGSHI W      7.93     12/25/25      CNY       41.95
FANGCHENG GANGSHI W      7.95     10/11/25      CNY       41.75
FANGCHENG GANGSHI W      7.95     10/11/25      CNY       40.00
FANGCHENG GANGSHI W      7.93     12/25/25      CNY       40.00
FANTASIA GROUP CHIN      7.50     06/30/28      CNY       73.70
FANTASIA GROUP CHIN      7.80     06/30/28      CNY       44.53
FUJIAN FUSHENG GROU      7.90     12/17/21      CNY       70.99
FUJIAN FUSHENG GROU      7.90     11/19/21      CNY       60.00
FUZHOU LINCHUAN URB      8.00     02/26/26      CNY       42.54
GANZHOU NANKANG DIS      8.00     01/23/26      CNY       42.20
GANZHOU NANKANG DIS      8.00     10/29/25      CNY       41.70
GANZHOU NANKANG DIS      8.00     09/27/25      CNY       41.43
GANZHOU NANKANG DIS      8.00     01/23/26      CNY       40.00
GANZHOU NANKANG DIS      8.00     10/29/25      CNY       40.00
GANZHOU NANKANG DIS      8.00     09/27/25      CNY       40.00
GANZHOU ZHANGGONG C      7.80     10/16/25      CNY       42.68
GANZHOU ZHANGGONG C      7.80     10/16/25      CNY       41.58
GAOQING LU QING ASS      7.50     09/27/24      CNY       20.22
GAOQING LU QING ASS      7.50     09/27/24      CNY       20.22
GOME APPLIANCE CO L      7.80     12/21/24      CNY       37.00
GUANGAN XINHONG INV      7.50     06/03/26      CNY       43.09
GUANGAN XINHONG INV      7.50     06/03/26      CNY       42.75
GUANGDONG PEARL RIV      7.50     10/26/26      CNY       31.23
GUANGXI BAISE EXPER      7.59     01/08/26      CNY       41.91
GUANGXI BAISE EXPER      7.60     12/24/25      CNY       41.64
GUANGXI BAISE EXPER      7.60     12/24/25      CNY       40.00
GUANGXI BAISE EXPER      7.59     01/08/26      CNY       39.39
GUANGXI CHONGZUO UR      8.50     09/26/25      CNY       41.65
GUANGXI CHONGZUO UR      8.50     09/26/25      CNY       41.57
GUANGXI NINGMING HU      8.50     11/05/26      CNY       64.43
GUANGXI NINGMING HU      8.50     11/05/26      CNY       62.93
GUANGXI NINGMING HU      8.50     12/07/25      CNY       41.82
GUANGXI TIANDONG CO      7.50     06/04/27      CNY       40.00
GUANGYUAN CITY DEVE      7.50     10/25/27      CNY       37.51
GUANGYUAN YUANQU CO      7.50     12/23/26      CNY       64.04
GUANGYUAN YUANQU CO      7.50     10/30/26      CNY       62.65
GUANGYUAN YUANQU CO      7.50     12/23/26      CNY       60.00
GUANGYUAN YUANQU CO      7.50     10/30/26      CNY       60.00
GUANGZHOU FINELAND      13.60     07/27/23      USD        3.30
GUCHENG CONSTRUCTIO      7.88     04/27/25      CNY       20.74
GUCHENG CONSTRUCTIO      7.88     04/27/25      CNY       20.00
GUIXI STATE OWNED H      7.50     09/17/26      CNY       63.42
GUIXI STATE OWNED H      7.50     09/17/26      CNY       63.33
GUIYANG BAIYUN INDU      7.50     03/06/26      CNY       42.31
GUIYANG BAIYUN INDU      8.30     03/21/25      CNY       20.81
GUIYANG BAIYUN INDU      8.30     03/21/25      CNY       20.00
GUIYANG ECONOMIC DE      7.50     04/30/26      CNY       42.26
GUIYANG ECONOMIC DE      7.50     04/30/26      CNY       41.70
GUIYANG ECONOMIC DE      7.90     10/29/25      CNY       41.41
GUIYANG ECONOMIC DE      7.90     10/29/25      CNY       41.40
GUIYANG ECONOMIC TE      7.80     04/30/26      CNY       42.61
GUIYANG ECONOMIC TE      7.80     04/30/26      CNY       42.49
GUIYANG HI-TECH HOL      8.00     11/25/26      CNY       63.54
GUIYANG HI-TECH HOL      8.00     11/25/26      CNY       60.27
GUIZHOU CHANGSHUN C      8.50     03/19/26      CNY       42.76
GUIZHOU CHANGSHUN C      8.50     03/19/26      CNY       40.00
GUIZHOU EAST LAKE C      8.00     12/07/25      CNY       41.86
GUIZHOU EAST LAKE C      8.00     12/07/25      CNY       41.22
GUIZHOU GUIAN DEVEL      7.50     01/14/25      CNY       15.19
GUIZHOU GUIAN DEVEL      7.60     04/26/25      CNY        6.92
GUIZHOU HONGGUO ECO      7.80     02/08/25      CNY       20.62
GUIZHOU HONGGUO ECO      7.80     11/24/24      CNY       20.40
GUIZHOU HONGGUO ECO      7.80     11/24/24      CNY       10.50
GUIZHOU JINFENGHUAN      7.60     08/19/26      CNY       63.16
GUIZHOU JINFENGHUAN      7.60     08/19/26      CNY       62.60
GUIZHOU SHUANGLONG       7.50     04/20/30      CNY       60.00
GUIZHOU SHUICHENG E      7.50     10/26/25      CNY       41.49
GUIZHOU SHUICHENG E      7.50     10/26/25      CNY       19.50
GUIZHOU SHUICHENG W      8.00     11/27/25      CNY       41.30
GUIZHOU SHUICHENG W      8.00     11/27/25      CNY       41.30
GUIZHOU XINDONGGUAN      7.70     09/05/24      CNY       20.08
GUIZHOU ZHONGSHAN D      8.00     03/18/29      CNY       70.00
HAIAN URBAN DEMOLIT      8.00     12/21/25      CNY       41.80
HAIAN URBAN DEMOLIT      7.74     05/02/25      CNY       20.74
HENGYANG CITY AND U      7.80     12/14/24      CNY       20.46
HENGYANG CITY AND U      7.80     12/14/24      CNY       20.46
HENGYANG CITY AND U      7.50     09/22/24      CNY       20.21
HENGYANG CITY AND U      7.50     09/22/24      CNY       20.21
HONGAN URBAN DEVELO      7.50     12/04/24      CNY       20.36
HONGAN URBAN DEVELO      7.50     12/04/24      CNY       20.00
HUAINAN SHAN NAN DE      7.94     04/01/26      CNY       42.81
HUAINAN SHAN NAN DE      7.94     04/01/26      CNY       40.00
HUAINAN URBAN CONST      7.58     02/12/26      CNY       42.26
HUAINAN URBAN CONST      7.50     03/20/25      CNY       20.70
HUAINAN URBAN CONST      7.50     03/20/25      CNY       20.00
HUBEI DAYE LAKE HIG      7.50     04/01/26      CNY       42.31
HUBEI DAYE LAKE HIG      7.50     04/01/26      CNY       40.50
HUBEI JIAKANG CONST      7.80     12/19/25      CNY       41.43
HUBEI YILING ECONOM      7.50     03/28/26      CNY       42.42
HUBEI YILING ECONOM      7.50     03/28/26      CNY       40.00
HUNAN CHUZHISHENG H      7.50     03/27/26      CNY       42.43
HUNAN CHUZHISHENG H      7.50     03/27/26      CNY       40.00
HUNAN MEISHAN RESOU      8.00     03/21/26      CNY       42.57
HUNAN MEISHAN RESOU      8.00     03/21/26      CNY       40.00
HUNAN TIANYI RONGTO      8.00     10/24/25      CNY       41.70
HUNAN TIANYI RONGTO      8.00     10/24/25      CNY       41.70
HUNAN TIANYI RONGTO      7.50     09/17/25      CNY       41.36
HUNAN XUANDA CONSTR      7.50     01/24/26      CNY       42.01
HUNAN XUANDA CONSTR      7.50     01/23/26      CNY       42.00
HUNAN XUANDA CONSTR      7.50     01/24/26      CNY       40.00
HUNAN XUANDA CONSTR      7.50     01/23/26      CNY       40.00
HUZHOU NEW CITY INV      7.50     11/23/24      CNY       20.41
HUZHOU NEW CITY INV      7.50     11/23/24      CNY       20.00
HUZHOU WUXING NANTA      7.90     09/20/25      CNY       41.52
JIA COUNTY DEVELOPM      7.50     01/21/27      CNY       64.04
JIA COUNTY DEVELOPM      7.50     01/21/27      CNY       58.00
JIAHE ZHUDU DEVELOP      7.50     03/13/25      CNY       20.67
JIAHE ZHUDU DEVELOP      7.50     03/13/25      CNY       20.00
JIANGSU YANGKOU POR      7.60     08/17/25      CNY       42.50
JIANGSU YANGKOU POR      7.60     08/17/25      CNY       41.23
JIANGSU ZHONGNAN CO      7.80     03/17/29      CNY       44.19
JIANGXI HUANGGANGSH      7.90     01/25/26      CNY       42.26
JIANGXI HUANGGANGSH      7.90     10/08/25      CNY       41.61
JIANGXI HUANGGANGSH      7.90     10/08/25      CNY       41.28
JIANGXI JIHU DEVELO      7.50     04/10/25      CNY       20.75
JIANGXI JIHU DEVELO      7.50     04/10/25      CNY       20.00
JIANGXI TONGGU CITY      7.50     04/21/27      CNY       64.53
JIANGYOU XINGYI PAR      7.80     12/17/25      CNY       51.90
JIANGYOU XINGYI PAR      7.50     05/07/26      CNY       51.73
JIANLI FENGYUAN CIT      7.50     01/14/26      CNY       42.02
JIANLI FENGYUAN CIT      7.50     01/14/26      CNY       40.00
JILIN ECONOMY TECHN      8.00     03/26/28      CNY       64.08
JILIN ECONOMY TECHN      8.00     03/26/28      CNY       59.21
JINING NEW CITY DEV      7.60     03/23/25      CNY       20.61
JINING NEW CITY DEV      7.60     03/23/25      CNY       20.00
JINXIANG COUNTY CIT      7.50     03/20/26      CNY       42.32
JINXIANG COUNTY CIT      7.50     03/20/26      CNY       40.92
JINZHOU CIHANG GROU      9.00     04/05/20      CNY       33.63
JUNAN COUNTY URBAN       7.50     09/26/24      CNY       20.21
JUNAN COUNTY URBAN       7.50     09/26/24      CNY       20.15
KAILI GUIZHOU TOWN       7.98     03/30/27      CNY       65.38
KAILI GUIZHOU TOWN       7.98     03/30/27      CNY       65.38
KUNMING AIRPORT INV      7.50     01/28/26      CNY       41.70
LAOTING INVESTMENT       7.50     04/11/26      CNY       42.49
LAOTING INVESTMENT       7.50     04/11/26      CNY       39.80
LIJIN CITY CONSTRUC      7.50     04/26/26      CNY       42.52
LIJIN CITY CONSTRUC      7.50     12/20/25      CNY       41.84
LIJIN CITY CONSTRUC      7.50     04/26/26      CNY       40.00
LIJIN CITY CONSTRUC      7.50     12/20/25      CNY       40.00
LINFEN YAODU DISTRI      7.50     09/19/25      CNY       41.39
LINYI COUNTY CITY D      7.78     03/21/25      CNY       20.76
LINYI COUNTY CITY D      7.78     03/21/25      CNY       20.00
LINYI ZHENDONG CONS      7.50     12/06/25      CNY       41.48
LINYI ZHENDONG CONS      7.50     12/06/25      CNY       41.45
LINYI ZHENDONG CONS      7.50     11/26/25      CNY       41.43
LINYI ZHENDONG CONS      7.50     11/26/25      CNY       41.43
LIUPANSHUI AGRICULT      8.00     04/26/27      CNY       60.62
LIUPANSHUI AGRICULT      8.00     04/26/27      CNY       60.30
LONGNAN ECO&TECH DE      7.50     07/26/26      CNY       62.92
LUANCHUAN COUNTY TI      8.50     01/23/26      CNY       42.29
LUANCHUAN COUNTY TI      8.50     01/23/26      CNY       40.00
LUOHE ECONOMIC DEVE      7.50     12/18/25      CNY       41.74
LUOHE ECONOMIC DEVE      7.50     12/18/25      CNY       41.73
LUOYANG XIYUAN STAT      7.80     01/29/26      CNY       41.30
LUOYANG XIYUAN STAT      7.80     01/29/26      CNY       41.10
LUOYANG XIYUAN STAT      7.50     11/15/25      CNY       41.00
LUOYANG XIYUAN STAT      7.50     11/15/25      CNY       40.94
MAANSHAN NINGBO INV      7.50     04/18/26      CNY       42.36
MAANSHAN NINGBO INV      7.80     11/29/25      CNY       41.81
MAANSHAN NINGBO INV      7.80     11/29/25      CNY       41.76
MAANSHAN NINGBO INV      7.50     04/18/26      CNY       16.00
MEISHAN CITY DONGPO      8.00     01/03/26      CNY       42.02
MEISHAN CITY DONGPO      8.08     08/16/25      CNY       41.27
MEISHAN CITY DONGPO      8.08     08/16/25      CNY       40.00
MEISHAN CITY DONGPO      8.00     01/03/26      CNY       40.00
MEISHAN HONGSHUN PA      7.50     12/10/25      CNY       52.22
MENGZHOU INVESTMENT      8.00     11/06/25      CNY       41.69
MENGZHOU INVESTMENT      8.00     09/03/25      CNY       41.33
MENGZHOU INVESTMENT      8.00     11/06/25      CNY       40.00
MENGZHOU INVESTMENT      8.00     09/03/25      CNY       40.00
MENGZI CITY DEVELOP      8.00     03/25/26      CNY       42.48
MENGZI CITY DEVELOP      8.00     03/25/26      CNY       42.06
MENGZI CITY DEVELOP      7.65     09/25/24      CNY       20.21
MENGZI CITY DEVELOP      7.65     09/25/24      CNY       20.19
MIAN YANG ECONOMIC       8.00     09/29/26      CNY       63.78
MIAN YANG ECONOMIC       8.00     09/29/26      CNY       60.00
MIAN YANG ECONOMIC       8.20     03/15/26      CNY       42.50
MIAN YANG ECONOMIC       8.20     03/15/26      CNY       40.00
MIANYANG ANZHOU INV      7.90     11/25/26      CNY       64.24
MIANYANG ANZHOU INV      7.90     11/25/26      CNY       60.00
MIANYANG ANZHOU INV      8.10     11/22/25      CNY       41.84
MIANYANG ANZHOU INV      8.10     11/22/25      CNY       40.00
MIANYANG ANZHOU INV      8.10     05/04/25      CNY       20.90
MIANYANG HUIDONG IN      8.10     04/28/25      CNY       20.91
MIANYANG HUIDONG IN      8.10     02/10/25      CNY       20.68
MIANZHU CITY JINSHE      7.87     12/18/25      CNY       41.93
MIANZHU CITY JINSHE      7.87     12/18/25      CNY       41.87
MILE AGRICULTURAL I      7.60     02/27/26      CNY       42.16
MILE AGRICULTURAL I      7.60     02/27/26      CNY       42.00
MILE AGRICULTURAL I      8.00     10/25/25      CNY       41.64
MUDANJIANG LONGSHEN      7.50     09/27/25      CNY       41.35
NANCHONG JIALING DE      7.98     05/23/25      CNY       20.95
NANCHONG JIALING DE      7.80     12/12/24      CNY       20.45
NANCHONG JIALING DE      7.80     12/12/24      CNY       20.45
NANCHONG JIALING DE      7.98     05/23/25      CNY       20.00
NEOGLORY HOLDING GR      8.10     11/23/18      CNY       72.00
NEOGLORY HOLDING GR      8.00     09/25/20      CNY       60.00
NEOGLORY HOLDING GR      8.00     10/22/20      CNY       56.00
NINGXIA SHENG YAN I      7.50     09/27/28      CNY       42.45
PANJIN CITY SHUANGT      8.50     01/29/26      CNY       42.35
PANJIN CITY SHUANGT      8.50     01/29/26      CNY       42.35
PANJIN CITY SHUANGT      8.70     12/20/25      CNY       42.21
PANJIN CITY SHUANGT      8.70     12/20/25      CNY       42.21
PANJIN LIAODONGWAN       7.50     12/28/26      CNY       64.16
PEIXIAN ECONOMIC DE      7.51     11/04/26      CNY       64.09
PEIXIAN ECONOMIC DE      7.51     11/04/26      CNY       60.00
PENGSHAN DEVELOPMEN      7.98     05/03/25      CNY       21.59
PENGSHAN DEVELOPMEN      7.98     05/03/25      CNY       20.91
PENGZE CITY DEVELOP      7.60     08/31/25      CNY       41.37
PENGZE CITY DEVELOP      7.60     08/31/25      CNY       41.23
PINGLIANG CHENGXIAN      7.80     03/29/26      CNY       42.42
PINGLIANG CHENGXIAN      7.80     03/29/26      CNY       42.03
PUDING YELANG STATE      8.00     03/13/25      CNY       20.74
PUDING YELANG STATE      8.00     03/13/25      CNY       20.70
PUDING YELANG STATE      7.79     11/13/24      CNY       20.26
PUDING YELANG STATE      7.79     11/13/24      CNY       20.11
PUER CITY SI MAO GU      7.50     03/14/26      CNY       42.21
PUER CITY SI MAO GU      7.50     03/14/26      CNY       40.00
QIANDONGNAN TRANSPO      8.00     01/15/27      CNY       64.71
QIANDONGNAN TRANSPO      8.00     01/15/27      CNY       64.70
QIANNANZHOU INVESTM      8.00     01/02/26      CNY       42.03
QIANXINAN AUTONOMOU      8.00     06/22/27      CNY       64.79
QIANXINAN AUTONOMOU      8.00     06/22/27      CNY       54.63
QIANXINAN PREFECTUR      7.99     06/10/27      CNY       65.93
QIANXINAN PREFECTUR      7.99     06/10/27      CNY       60.00
QINGHAI PROVINCIAL       7.88     03/22/21      USD        1.18
QINGZHEN CITY CONST      7.50     03/18/26      CNY       42.26
QINGZHEN CITY CONST      7.50     03/18/26      CNY       42.26
QINGZHOU HONGYUAN P      7.60     06/17/27      CNY       49.23
QINGZHOU HONGYUAN P      7.60     06/17/27      CNY       47.80
QINZHOU BINHAI NEW       7.70     08/15/26      CNY       63.32
QINZHOU BINHAI NEW       7.70     08/15/26      CNY       63.31
QUJING CITY QILIN D      8.50     01/21/26      CNY       42.34
QUJING CITY QILIN D      8.50     01/21/26      CNY       40.00
RENHUAI WATER INVES      7.98     07/26/25      CNY       41.11
RENHUAI WATER INVES      8.00     12/26/25      CNY       40.14
RENHUAI WATER INVES      7.98     02/24/25      CNY       20.62
RUCHENG SHUNXING IN      7.50     01/07/26      CNY       41.93
RUCHENG SHUNXING IN      7.50     01/07/26      CNY       40.00
RUDONG NEW WORLD IN      7.50     12/06/26      CNY       64.16
RUDONG NEW WORLD IN      7.50     12/06/26      CNY       60.00
RUILI RENLONG INVES      8.00     09/20/26      CNY       62.77
SHAANXI XIYUE HUASH      7.50     12/27/26      CNY       63.98
SHAANXI XIYUE HUASH      7.50     12/27/26      CNY       61.80
SHANDONG HONGHE HOL      7.50     01/29/26      CNY       42.01
SHANDONG OCEAN CULT      7.50     04/25/26      CNY       42.38
SHANDONG OCEAN CULT      7.50     03/28/26      CNY       42.18
SHANDONG RENCHENG R      7.50     01/23/26      CNY       41.78
SHANDONG RUYI TECHN      7.90     09/18/23      CNY       52.10
SHANDONG SANXING GR      7.90     08/30/24      CNY       58.00
SHANDONG URBAN CAPI      7.50     04/12/26      CNY       41.99
SHANDONG URBAN CAPI      7.50     04/12/26      CNY       40.00
SHANGLI INVESTMENT       7.80     01/22/26      CNY       42.07
SHANGLI INVESTMENT       7.80     01/22/26      CNY       40.49
SHANGLI INVESTMENT       7.50     06/01/25      CNY       20.88
SHANGLI INVESTMENT       7.50     06/01/25      CNY       20.80
SHANGRAO GUANGXIN U      7.95     07/24/25      CNY       41.11
SHANGRAO GUANGXIN U      7.95     07/24/25      CNY       41.07
SHANXI JINZHONG STA      7.50     05/05/26      CNY       42.51
SHAOYANG SAISHUANGQ      8.00     11/28/25      CNY       41.85
SHAOYANG SAISHUANGQ      8.00     11/28/25      CNY       40.00
SHEHONG STATE OWNED      7.60     10/25/25      CNY       41.61
SHEHONG STATE OWNED      7.50     08/22/25      CNY       41.23
SHEHONG STATE OWNED      7.60     10/25/25      CNY       40.00
SHEHONG STATE OWNED      7.60     10/22/25      CNY       40.00
SHEHONG STATE OWNED      7.50     08/22/25      CNY       40.00
SHEHONG STATE OWNED      7.60     10/22/25      CNY       21.31
SHENWU ENVIRONMENTA      9.00     03/14/19      CNY       12.00
SHEYANG URBAN CONST      7.80     11/27/24      CNY       20.35
SHEYANG URBAN CONST      7.80     11/27/24      CNY       20.32
SHIFANG CITY NATION      8.00     12/05/25      CNY       41.71
SHIFANG CITY NATION      8.00     12/05/25      CNY       40.00
SHIYAN CITY CHENGTO      7.80     02/13/26      CNY       45.70
SHUANGYASHAN DADI C      8.50     12/16/26      CNY       64.85
SHUANGYASHAN DADI C      8.50     12/16/26      CNY       64.85
SHUANGYASHAN DADI C      8.50     08/26/26      CNY       63.84
SHUANGYASHAN DADI C      8.50     08/26/26      CNY       63.84
SHUANGYASHAN DADI C      8.50     04/30/26      CNY       42.96
SHUANGYASHAN DADI C      8.50     04/30/26      CNY       42.96
SHUOZHOU INVESTMENT      7.80     12/25/25      CNY       42.14
SHUOZHOU INVESTMENT      7.80     12/25/25      CNY       41.90
SHUOZHOU INVESTMENT      7.50     10/23/25      CNY       41.73
SHUOZHOU INVESTMENT      7.50     10/23/25      CNY       41.60
SICHUAN CHENG'A DEV      7.50     11/29/24      CNY       20.37
SICHUAN CHENG'A DEV      7.50     11/06/24      CNY       20.26
SICHUAN CHENG'A DEV      7.50     11/29/24      CNY       20.00
SICHUAN CHENG'A DEV      7.50     11/06/24      CNY       20.00
SICHUAN COAL INDUST      7.70     01/09/18      CNY       45.00
SICHUAN LANGUANG DE      7.50     07/23/22      CNY       42.00
SICHUAN LANGUANG DE      7.70     03/11/23      CNY       12.63
SICHUAN LANGUANG DE      7.50     10/26/22      CNY       12.63
SICHUAN LANGUANG DE      7.50     08/12/21      CNY       12.63
SICHUAN LANGUANG DE      7.50     07/11/21      CNY       12.63
SIYANG JIADING INDU      7.50     12/14/25      CNY       41.86
SIYANG JIADING INDU      7.50     12/14/25      CNY       41.83
SIYANG JIADING INDU      7.50     04/27/25      CNY       20.78
SIYANG JIADING INDU      7.50     04/27/25      CNY       20.78
TAHOE GROUP CO LTD       8.50     08/02/21      CNY        6.00
TAHOE GROUP CO LTD       7.50     09/19/21      CNY        6.00
TAHOE GROUP CO LTD       7.50     10/10/20      CNY        4.50
TAHOE GROUP CO LTD       7.50     08/15/20      CNY        1.00
TAIXING CITY CHENGX      7.60     04/24/26      CNY       42.58
TAIXING CITY CHENGX      7.60     04/04/26      CNY       42.56
TAIXING CITY CHENGX      7.80     03/05/26      CNY       42.39
TAIXING CITY CHENGX      7.80     03/05/26      CNY       40.00
TAIXING CITY CHENGX      7.60     04/24/26      CNY       40.00
TAIXING CITY CHENGX      7.60     04/04/26      CNY       40.00
TAIXING XINGHUANG I      8.50     11/15/25      CNY       41.94
TAIXING XINGHUANG I      8.50     11/15/25      CNY       39.59
TAIZHOU FENGCHENGHE      7.90     12/29/24      CNY       20.41
TAIZHOU FENGCHENGHE      7.90     12/29/24      CNY       20.00
TAIZHOU HUACHENG ME      8.50     12/26/25      CNY       42.26
TAIZHOU HUACHENG ME      8.50     12/26/25      CNY       40.00
TANCHENG COUNTY CIT      7.50     04/09/26      CNY       42.34
TANCHENG COUNTY CIT      7.50     04/09/26      CNY       40.00
TANGSHAN HOLDING DE      7.60     05/16/25      CNY       20.89
TANGSHAN HOLDING DE      7.60     05/16/25      CNY       20.82
TAOYUAN COUNTY CONS      8.00     10/17/26      CNY       64.12
TAOYUAN COUNTY CONS      7.50     09/11/26      CNY       63.07
TAOYUAN COUNTY CONS      8.00     10/17/26      CNY       60.00
TAOYUAN COUNTY CONS      7.50     09/11/26      CNY       60.00
TAOYUAN COUNTY ECON      8.20     09/06/25      CNY       41.50
TAOYUAN COUNTY ECON      8.20     09/06/25      CNY       41.20
TEMPUS GROUP CO LTD      7.50     06/07/20      CNY        2.00
TENGCHONG SHIXINGBA      7.50     05/05/26      CNY       53.29
TIANJIN REAL ESTATE      7.70     03/16/21      CNY       21.49
TONGCHENG CITY CONS      7.50     07/23/25      CNY       41.11
TONGCHENG CITY CONS      7.50     07/23/25      CNY       40.00
TONGHUA FENGYUAN IN      7.80     04/30/26      CNY       42.59
TONGHUA FENGYUAN IN      8.00     12/18/25      CNY       41.94
TONGHUA FENGYUAN IN      7.80     04/30/26      CNY       41.93
TONGHUA FENGYUAN IN      8.00     12/18/25      CNY       40.00
TONGREN WATER GROUP      8.00     11/29/28      CNY       72.60
TONGXIANG CHONGDE I      7.88     11/29/25      CNY       41.88
TONGXIANG CHONGDE I      7.88     11/29/25      CNY       41.70
TUNGHSU GROUP CO LT      8.18     10/25/21      CNY       22.00
TUNGHSU GROUP CO LT      7.85     03/23/21      CNY        0.00
URUMQI ECO TECH DEV      7.50     10/19/25      CNY       41.42
URUMQI ECO TECH DEV      7.50     10/19/25      CNY       40.00
WEIHAI LANCHUANG CO      7.70     10/11/25      CNY       41.27
WEIHAI LANCHUANG CO      7.70     10/11/25      CNY       41.21
WEIHAI WENDENG URBA      7.70     05/02/28      CNY       65.01
WEIHAI WENDENG URBA      7.70     05/02/28      CNY       64.25
WEINAN CITY INDUSTR      7.50     06/30/27      CNY       64.75
WEINAN CITY INDUSTR      7.50     06/30/27      CNY       60.00
WEINAN CITY INDUSTR      7.50     04/28/26      CNY       42.16
WEINAN CITY INDUSTR      7.50     04/28/26      CNY       40.00
WINTIME ENERGY GROU      7.90     03/29/21      CNY       43.63
WINTIME ENERGY GROU      7.90     12/22/20      CNY       43.63
WINTIME ENERGY GROU      7.70     11/15/20      CNY       43.63
WINTIME ENERGY GROU      7.50     04/04/21      CNY       43.63
WINTIME ENERGY GROU      7.50     12/06/20      CNY       43.63
WINTIME ENERGY GROU      7.50     11/16/20      CNY       43.63
WUSU CITY XINGRONG       7.50     10/25/25      CNY       41.57
WUSU CITY XINGRONG       7.50     10/25/25      CNY       40.00
WUXUE URBAN CONSTRU      7.50     04/12/26      CNY       42.39
WUXUE URBAN CONSTRU      7.50     04/12/26      CNY       40.00
WUZHOU CANGHAI CONS      8.00     05/31/28      CNY       66.68
WUZHOU CITY CONSTRU      7.90     03/26/29      CNY       73.20
XIAN LINTONG URBAN       7.69     04/22/26      CNY       42.50
XIAN LINTONG URBAN       7.69     04/22/26      CNY       40.00
XIFENG COUNTY URBAN      8.00     03/14/26      CNY       42.33
XINFENG COUNTY URBA      7.80     04/16/26      CNY       42.72
XINFENG COUNTY URBA      7.80     12/05/25      CNY       41.94
XINFENG COUNTY URBA      7.80     04/16/26      CNY       41.88
XINFENG COUNTY URBA      7.80     12/05/25      CNY       40.00
XINGYI XINHENG URBA      8.00     11/21/25      CNY       41.67
XINGYI XINHENG URBA      7.90     01/31/25      CNY       20.55
XINGYI XINHENG URBA      7.90     01/31/25      CNY       20.00
XINPING URBAN DEVEL      7.70     01/24/26      CNY       41.95
XINYU CITY YUSHUI D      7.50     09/24/26      CNY       63.52
XIPING COUNTY INDUS      7.50     12/26/24      CNY       20.45
XIPING COUNTY INDUS      7.50     12/26/24      CNY       20.00
XIUSHAN HUAXING ENT      7.50     09/25/25      CNY       41.37
XIUSHAN HUAXING ENT      7.50     09/25/25      CNY       41.37
XUZHOU CITY JIAWANG      7.98     05/06/26      CNY       42.58
XUZHOU CITY JIAWANG      7.88     01/28/26      CNY       41.99
XUZHOU CITY JIAWANG      7.88     01/28/26      CNY       40.58
XUZHOU CITY JIAWANG      7.98     05/06/26      CNY       40.50
YANCHENG URBANIZATI      7.50     03/04/27      CNY       64.86
YANGLING URBAN RURA      7.80     06/19/26      CNY       42.51
YANGLING URBAN RURA      7.80     02/20/26      CNY       42.26
YANGLING URBAN RURA      7.80     06/19/26      CNY       40.00
YANGLING URBAN RURA      7.80     02/20/26      CNY       40.00
YIBIN NANXI CAIYUAN      8.10     11/28/25      CNY       41.98
YIBIN NANXI CAIYUAN      8.10     11/28/25      CNY       41.88
YIBIN NANXI CAIYUAN      8.10     07/24/25      CNY       40.96
YIBIN NANXI CAIYUAN      8.10     07/24/25      CNY       40.00
YICHANG CHUANGYUAN       7.80     11/06/25      CNY       41.70
YINGKOU BEIHAI NEW       7.98     01/25/25      CNY       20.58
YINGKOU BEIHAI NEW       7.98     01/25/25      CNY       20.58
YINGTAN JUNENG INVE      8.00     05/06/26      CNY       42.83
YINGTAN JUNENG INVE      8.00     05/06/26      CNY       40.00
YIYANG COUNTY CITY       7.90     11/05/25      CNY       42.01
YIYANG COUNTY CITY       7.90     11/05/25      CNY       41.73
YIYANG COUNTY CITY       7.50     06/07/25      CNY       20.93
YIYANG COUNTY CITY       7.50     06/07/25      CNY       20.00
YIYANG LONGLING CON      7.60     01/23/26      CNY       41.89
YIYANG LONGLING CON      7.60     01/23/26      CNY       40.30
YIYUAN HONGDING ASS      7.50     08/17/25      CNY       41.20
YONGAN STATE-OWNED       8.50     11/26/25      CNY       41.74
YONGAN STATE-OWNED       8.50     11/26/25      CNY       40.00
YONGCHENG COAL & EL      7.50     02/02/21      CNY       39.88
YONGXIU CITY CONSTR      7.80     08/27/25      CNY       41.15
YONGXIU CITY CONSTR      7.80     08/27/25      CNY       40.00
YONGXIU CITY CONSTR      7.50     05/02/25      CNY       20.78
YONGXIU CITY CONSTR      7.50     05/02/25      CNY       20.00
YOUYANG COUNTY TAOH      7.50     09/28/25      CNY       41.35
YUANJIANG CITY CONS      7.50     01/18/26      CNY       41.98
YUANJIANG CITY CONS      7.50     01/18/26      CNY       41.98
YUDU ZHENXING INVES      7.50     05/03/25      CNY       20.81
YUDU ZHENXING INVES      7.50     05/03/25      CNY       20.49
YUEYANG CITY JUNSHA      7.96     03/13/27      CNY       63.68
YUEYANG CITY JUNSHA      7.96     03/13/27      CNY       60.51
YUEYANG CITY JUNSHA      7.96     04/23/26      CNY       42.83
YUEYANG CITY JUNSHA      7.96     04/23/26      CNY       40.00
YUEYANG HUILIN INVE      7.50     12/23/26      CNY       64.20
YUEYANG HUILIN INVE      7.50     12/23/26      CNY       60.00
YUSHEN ENERGY DEVEL      7.50     05/07/27      CNY       65.09
YUSHEN ENERGY DEVEL      7.50     05/07/27      CNY       60.00
YUTAI XINDA ECONOMI      7.50     04/10/26      CNY       42.35
YUTAI XINDA ECONOMI      7.50     04/10/26      CNY       41.81
ZHANGJIAJIE LOULI T      7.50     03/26/26      CNY       42.31
ZHANGJIAJIE LOULI T      7.50     03/26/26      CNY       42.31
ZHANGZI NATIONAL OW      7.50     10/18/26      CNY       63.62
ZHANGZI NATIONAL OW      7.50     10/18/26      CNY       60.00
ZHEJIANG CHANGXING       7.50     05/16/26      CNY       42.46
ZHEJIANG CHANGXING       7.50     12/26/25      CNY       41.79
ZHEJIANG CHANGXING       7.50     05/16/26      CNY       41.60
ZHEJIANG CHANGXING       7.50     12/26/25      CNY       40.00
ZHEJIANG HUZHOU NAN      7.80     08/21/25      CNY       41.88
ZHEJIANG WUYI CITY       8.00     12/21/25      CNY       41.98
ZHEJIANG WUYI CITY       8.00     12/21/25      CNY       41.97
ZHEJIANG WUYI CITY       8.00     08/10/25      CNY       41.22
ZHEJIANG WUYI CITY       8.00     08/10/25      CNY       40.00
ZHONGHONG HOLDING C      8.00     07/04/19      CNY        2.75
ZHONGTIAN FINANCIAL      8.50     08/16/27      CNY       31.04
ZHONGXIANG CITY CON      7.50     07/05/26      CNY       62.91
ZHONGXIANG CITY CON      7.50     07/05/26      CNY       40.00
ZHOUSHAN ISLANDS NE      7.50     01/30/27      CNY       59.83
ZHOUSHAN ISLANDS NE      7.50     01/30/27      CNY       55.00
ZHUZHOU HI-TECH AUT      8.00     08/14/25      CNY       51.51
ZHUZHOU RAILWAY IND      7.50     09/25/24      CNY       20.20
ZIGUI COUNTY CHUYUA      7.80     02/12/28      CNY       66.12
ZIGUI COUNTY CHUYUA      7.80     02/12/28      CNY       60.00
ZIYANG KAILI INVEST      8.00     02/14/26      CNY       42.25
ZUNYI BOZHOU URBAN       7.85     10/24/24      CNY       20.27
ZUNYI BOZHOU URBAN       7.85     10/24/24      CNY       20.23
ZUNYI ROAD & BRIDGE      8.00     05/08/29      CNY       72.03
ZUNYI TRAFFIC TRAVE      7.80     03/07/29      CNY       70.00



   HONG KONG
   ---------

CHINA SOUTH CITY HO      9.00     04/12/24      USD       27.84
CHINA SOUTH CITY HO      9.00     12/11/24      USD       27.32
CHINA SOUTH CITY HO      9.00     10/09/24      USD       26.92
CHINA SOUTH CITY HO      9.00     06/26/24      USD       25.42
HAINAN AIRLINES HON     12.00     10/29/21      USD        2.92
HONGKONG IDEAL INVE     14.75     10/08/22      USD        1.57
YANGO JUSTICE INTER      7.88     09/04/24      USD        0.38
YANGO JUSTICE INTER      9.25     04/15/23      USD        0.34
YANGO JUSTICE INTER      7.50     02/17/25      USD        0.34
YANGO JUSTICE INTER      8.25     11/25/23      USD        0.31
YANGO JUSTICE INTER     10.25     09/15/22      USD        0.16
YANGO JUSTICE INTER     10.00     02/12/23      USD        0.14
YANGO JUSTICE INTER      7.50     04/15/24      USD        0.12
YANGO JUSTICE INTER     10.25     03/18/22      USD        0.04
ZENSUN ENTERPRISES      12.50     04/23/24      USD        5.48
ZENSUN ENTERPRISES      12.50     09/13/23      USD        4.69


   INDONESIA
   ---------

WIJAYA KARYA PERSER      9.90     11/03/25      IDR       74.91
WIJAYA KARYA PERSER      9.90     11/03/25      IDR       74.91
WIJAYA KARYA PERSER      9.25     12/18/25      IDR       72.43
WIJAYA KARYA PERSER      9.25     12/18/25      IDR       72.32
WIJAYA KARYA PERSER      9.10     03/03/26      IDR       70.51
WIJAYA KARYA PERSER      9.10     03/03/26      IDR       70.07
WIJAYA KARYA PERSER      8.55     09/08/26      IDR       65.32
WIJAYA KARYA PERSER     10.90     11/03/29      IDR       65.24
WIJAYA KARYA PERSER     10.90     11/03/29      IDR       65.24
WIJAYA KARYA PERSER      8.55     09/08/26      IDR       64.91
WIJAYA KARYA PERSER     10.50     11/03/27      IDR       64.15
WIJAYA KARYA PERSER     10.50     11/03/27      IDR       64.15
WIJAYA KARYA PERSER      9.75     03/03/28      IDR       62.07
WIJAYA KARYA PERSER      9.75     03/03/28      IDR       61.81
WIJAYA KARYA PERSER      9.85     12/18/27      IDR       61.66
WIJAYA KARYA PERSER      7.75     02/18/27      IDR       61.31
WIJAYA KARYA PERSER      9.85     12/18/27      IDR       61.14
WIJAYA KARYA PERSER      7.75     02/18/27      IDR       60.76
WIJAYA KARYA PERSER      9.25     09/08/28      IDR       60.07
WIJAYA KARYA PERSER      9.25     09/08/28      IDR       59.99
WIJAYA KARYA PERSER      8.30     02/18/29      IDR       57.40
WIJAYA KARYA PERSER      8.30     02/18/29      IDR       57.31
WIJAYA KARYA PERSER      8.60     12/18/25      IDR       38.42


   INDIA
   -----

AXIS FINANCE LTD         8.10     11/17/28      INR       74.18
AYE FINANCE PVT LTD     11.25     05/08/25      INR       50.26
BHARAT SANCHAR NIGA      7.55     03/20/34      INR       66.61
IIFL SAMASTA FINANC     10.75     02/24/25      INR       37.68
IKF FINANCE LTD         10.60     03/27/25      INR       37.56
MAHANAGAR TELEPHONE      7.51     03/06/34      INR       53.98
PIRAMAL CAPITAL & H      8.50     04/18/23      INR       34.25
SHRIRAM FINANCE LTD      8.55     04/28/28      INR       59.01


   MALAYSIA
   --------

CAPITAL A BHD            8.00     12/29/28      MYR        0.84


   PHILIPPINES
   -----------

BAYAN TELECOMMUNICA     15.00     07/15/06      USD       14.88
BAYAN TELECOMMUNICA     15.00     07/15/06      USD       14.88


   SINGAPORE
   ---------

BAKRIE TELECOM PTE      11.50     05/07/15      USD        0.56
BAKRIE TELECOM PTE      11.50     05/07/15      USD        0.56
BLD INVESTMENTS PTE      8.63     03/23/15      USD        6.75
DAVOMAS INTERNATION     11.00     05/09/11      USD        0.38
DAVOMAS INTERNATION     11.00     05/09/11      USD        0.38
DAVOMAS INTERNATION     11.00     12/08/14      USD        0.38
DAVOMAS INTERNATION     11.00     12/08/14      USD        0.38
ENERCOAL RESOURCES       9.25     08/05/14      USD       45.75
ITNL OFFSHORE PTE L      7.50     01/18/21      CNY       20.29
MAXEON SOLAR TECHNO      9.50     01/15/28      USD       68.50
MICLYN EXPRESS OFFS      8.75     11/25/18      USD        0.86
NOMURA INTERNATIONA     19.50     08/28/28      TRY       68.22
NOMURA INTERNATIONA      7.65     10/04/37      AUD       64.72
ORO NEGRO DRILLING       7.50     01/24/24      USD        0.50
RICKMERS MARITIME        8.45     05/15/17      SGD        5.00
SWIBER HOLDINGS LTD      7.75     09/18/17      CNY        6.13


   SOUTH KOREA
   -----------

SAMPYO CEMENT CO LT      8.30     09/10/14      KRW       70.00
SAMPYO CEMENT CO LT      8.30     04/20/14      KRW       70.00
SAMPYO CEMENT CO LT      8.10     06/26/15      KRW       70.00
SAMPYO CEMENT CO LT      8.10     04/12/15      KRW       70.00
SAMPYO CEMENT CO LT      7.50     07/20/14      KRW       70.00


   SRI LANKA
   ---------

SRI LANKA GOVERNMEN     12.40     05/15/31      LKR       74.27
SRI LANKA GOVERNMEN     12.40     06/15/32      LKR       70.97
SRI LANKA GOVERNMEN     12.40     01/15/33      LKR       66.43
SRI LANKA GOVERNMEN     12.40     02/15/34      LKR       63.94
SRI LANKA GOVERNMEN     12.40     03/15/35      LKR       61.98
SRI LANKA GOVERNMEN     12.40     04/15/36      LKR       60.47
SRI LANKA GOVERNMEN     12.40     05/15/37      LKR       59.28
SRI LANKA GOVERNMEN      7.85     03/14/29      USD       58.91
SRI LANKA GOVERNMEN      7.85     03/14/29      USD       58.82
SRI LANKA GOVERNMEN     12.40     06/15/38      LKR       58.32
SRI LANKA GOVERNMEN      7.55     03/28/30      USD       57.93
SRI LANKA GOVERNMEN      7.55     03/28/30      USD       57.91



                           *********


S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter-Asia Pacific is a daily newsletter co-
published by Bankruptcy Creditors' Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
Marites O. Claro, Joy A. Agravante, Rousel Elaine T. Fernandez,
Julie Anne L. Toledo, Ivy B. Magdadaro and Peter A. Chapman,
Editors.

Copyright 2024.  All rights reserved.  ISSN: 1520-9482.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding,
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mail.  Additional e-mail subscriptions for members of the same
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thereof are US$25 each.  For subscription information, contact
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