/raid1/www/Hosts/bankrupt/TCRAP_Public/240801.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

          Thursday, August 1, 2024, Vol. 27, No. 154

                           Headlines



A U S T R A L I A

BROO LTD: First Creditors' Meeting Set for Aug. 6
LUCKYS SERVICES: First Creditors' Meeting Set for Aug. 8
RAINBOW CLUB: First Creditors' Meeting Set for Aug. 5
REGIONAL EXPRESS: First Creditors' Meeting Set for Aug. 9
REX AIRLINES: Enters Voluntary Administration

TELEAUS AUSTRALIA: First Creditors' Meeting Set for Aug. 7


C H I N A

SHIMAO GROUP: Gets Second Reprieve in Liquidation


I N D I A

5 CORE ACOUSTICS: Liquidation Process Case Summary
AGARWAL REALITY: Insolvency Resolution Process Case Summary
ANU CONSTRUCTIONS: ICRA Keeps B+ Debt Ratings in Not Cooperating
ANUGRAH STOCK: CRISIL Keeps D Debt Ratings in Not Cooperating
APEX PREMISES: ICRA Keeps B+ Debt Ratings in Not Cooperating

AVADH COTEX: ICRA Keeps B+ Debt Ratings in Not Cooperating
BATHSHA MARINE: CRISIL Moves D Debt Ratings to Not Cooperating
BOLD FINANCE: Voluntary Liquidation Process Case Summary
BYJU'S: Founder Close to Settling Dues with BCCI, Lawyer Says
DHANALAKSHMI SRINIVASAN: ICRA Keeps D Rating in Not Cooperating

FLEXITUFF VENTURES: ICRA Keeps D Debt Ratings in Not Cooperating
GOLDEN SEAMS: ICRA Keeps B+ Debt Rating in Not Cooperating
K. S. BIGILI: CRISIL Keeps D Debt Ratings in Not Cooperating
KIEPE ELECTRIC: Voluntary Liquidation Process Case Summary
KITTURU CHENNAMMA: ICRA Keeps B+ Debt Ratings in Not Cooperating

KRANTHI EDIFICE: ICRA Keeps D Debt Ratings in Not Cooperating
LAMIYA SILKS: CRISIL Keeps D Debt Ratings in Not Cooperating
LEELAP CLOTHING: CRISIL Keeps D Debt Ratings in Not Cooperating
LINERS INDIA: CRISIL Keeps D Debt Ratings in Not Cooperating
M. M. PROJECTS: CRISIL Keeps D Debt Ratings in Not Cooperating

MAYUR ENTERPRISE: ICRA Withdraws B+ Rating on INR4.55cr LT Loan
MOULIKA INFRA: CRISIL Keeps C Debt Ratings in Not Cooperating
OCTAGON COMMUNICATIONS: Liquidation Process Case Summary
PRIMAT INFRAPOWER: Insolvency Resolution Process Case Summary
PROPLARITY INFRASTRUCTURE: Insolvency Process Case Summary

SHRIE HARIVALLABI: CRISIL Moves D Debt Ratings to Not Cooperating
STARWORT ENGINEERS: Insolvency Resolution Process Case Summary
TARA HEALTH: CRISIL Keeps D Debt Ratings in Not Cooperating
TERRA ENERGY: ICRA Keeps D Debt Ratings in Not Cooperating
UNITED WIRE: CRISIL Keeps D Debt Ratings in Not Cooperating

UNITRIVENI OVERSEAS: CRISIL Keeps D Ratings in Not Cooperating
VASISTA EDUCATIONAL: ICRA Keeps D Debt Ratings in Not Cooperating
VEDANTA RESOURCES: S&P Upgrades LT ICR to 'B-', Outlook Stable
VISION MINERALS: CRISIL Keeps D Debt Ratings in Not Cooperating


I N D O N E S I A

GOTO GOJEK: Narrows Quarterly Underlying Loss to IDR70 Billion


N E W   Z E A L A N D

2DEGREES GROUP: S&P Affirms 'BB-' LongTerm ICR, Outlook Stable
ATECK STEEL: Court to Hear Wind-Up Petition on Aug. 16
FINESSE CONSTRUCTION: First Creditors' Meeting Set for Aug. 8
KHALSA TRANSPORT: Commences Wind-Up Proceedings
LEE + CO LIMITED: Court to Hear Wind-Up Petition on Aug. 2

LINCOLN HQ: Bar Forced to Close Amid Financial Pressures
RAPIDO SAFETY: Creditors' Proofs of Debt Due on Aug. 26
SMITH AND CAUGHEY: Considers Smaller Future Rather Than Closure


P A K I S T A N

PAKISTAN: S&P Affirms 'CCC+' LongTerm Sovereign Credit Rating


S I N G A P O R E

ASIA MARINE: Court Enters Wind-Up Order
ENVY GLOBAL: Liquidators Seek to Recoup SGD855MM From Ng, Et Al.
NEWCO LEAF: Commences Wind-Up Proceedings
SPERTA ENGINEERING: Court Enters Wind-Up Order
SS MOTORING: Court Enters Wind-Up Order

SUPERSCRYPT INT'L: Creditors' Proofs of Debt Due on Sept. 2


S O U T H   K O R E A

QOO10 GROUP: Court Freezes Assets, Debts of TMON, WeMakePrice

                           - - - - -


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

BROO LTD: First Creditors' Meeting Set for Aug. 6
-------------------------------------------------
A first meeting of the creditors in the proceedings of Broo Ltd
(formerly trading as Broo Pty Ltd, Grogan Holdings Pty Ltd, 11 C
Arloans Pty Ltd, Kentone Financial Services Pty Ltd) will be held
on August 6, 2024, at 10:00 a.m. via Microsoft Teams
videoconferencing facility.

Richard Lawrence and Domenic Calabretta of Mackay Goodwin were
appointed as administrators of the company on July 25, 2024.


LUCKYS SERVICES: First Creditors' Meeting Set for Aug. 8
--------------------------------------------------------
A first meeting of the creditors in the proceedings of Luckys
Services Pty Ltd will be held on August 8, 2024, at 11:00 a.m. via
teleconference only.

Mohammad Najjar of Vanguard Insolvency Australia was appointed as
administrator of the company on July 29, 2024.


RAINBOW CLUB: First Creditors' Meeting Set for Aug. 5
-----------------------------------------------------
A first meeting of the creditors in the proceedings of Rainbow Club
Point Cook Inc. will be held on August 5, 2024, at 10:30 a.m. via
virtual meeting.

Michael Caspaney of Menzies Advisory was appointed as administrator
of the company on July 24, 2024.


REGIONAL EXPRESS: First Creditors' Meeting Set for Aug. 9
---------------------------------------------------------
A first meeting of the creditors in the proceedings of:

     - Regional Express Holdings Limited;
     - Air Partners Pty Ltd;
     - Rex Investment Holdings Pty Limited;
     - Regional Express Pty Limited; and
     - Rex Airlines Pty Ltd

will be held on August 9, 2024, at 12:00 p.m. via Microsoft Teams.

Samuel John Freeman, Adam Nikitins and Justin Walsh of Ernst &
Young were appointed as administrators of the company on July 31,
2024.


REX AIRLINES: Enters Voluntary Administration
---------------------------------------------
Andrew Curran at ch-aviation reports that Regional Express Holdings
and several of its subsidiaries including Rex - Regional Express
have entered voluntary administration.

According to the report, the airline has cancelled all B737-800
flights, and the jet fleet is now grounded. Regional Saab 340A
flights are currently unaffected and will continue to operate.
Pel-Air Aviation air ambulance services and the Australian Airline
Pilot Academy remain outside of administration and under the
control of their respective directors. The decision to seek
bankruptcy protection followed a board meeting on July 30, 2024.

Samuel Freeman, Justin Walsh, and Adam Nikitins of Ernst & Young
Australia (EY Australia) have been appointed Joint and Several
Voluntary Administrators, ch-aviation discloses. The companies in
administration are:

     * Regional Express Holdings Limited;
     * Regional Express Pty Limited;
     * Rex Airlines Pty Ltd;
     * Rex Investment Holdings Pty Limited; and
     * Air Partners Pty Ltd.

Rex's three-year foray into jet operations proved the financial
undoing of the company, ch-aviation says. Stung by the pandemic,
the airline deliberately decided to diversify the business from
turboprop regional and cargo operations. It secured several
B737-800s on cheap leases at the time and took on Qantas and Virgin
Australia on the normally revenue-rich but highly competitive
so-called golden triangle routes between Sydney Kingsford Smith,
Melbourne Tullamarine, and Brisbane International.

ch-aviation relates that the airline had ambitious plans to capture
over 30% of Australia's domestic market and operate dozens of
B737s. As of July 30, it had nine B737s and a single-digit market
share. The jets operated on 13 routes, including the recently
launched Melbourne - Perth International, and Adelaide
International - Perth routes. Average passenger loads across the
jet network were reported to be around 50-55%.

It is the second Australia-based scheduled passenger airline to
fail this year, with Bonza ceasing flights in late April and now
being liquidated, ch-aviation notes. However, unlike Bonza, which
was a short-lived enterprise many expected to fail, Rex serves
dozens of regional and remote communities with its Saab 340
aircraft, and the demise of those flights would have significant
economic and social repercussions for local communities and likely
political repercussions for local politicians - many of whom
regularly use Rex to fly all or part of the way to Canberra, the
report states. The Australian government has already indicated it
will ensure services to regional and remote airports continue.

"We think Rex is a pretty important part of the Australian aviation
industry and stand ready to work with them to see whether there's
any assistance or anything the government needs to do," Transport
Minister Catherine King told the Australian Broadcasting Commission
on July 30.

Meanwhile, Virgin Australia is offering Rex passengers who hold a
ticket on a cancelled B737 flight the opportunity to transfer their
ticket free of charge to the 13 overlapping Virgin Australia
routes, ch-aviation reports. Passengers will be re-accommodated on
Virgin Australia flights as close as practicable to their original
travel time.

"This is a difficult moment for Australian aviation with Rex
entering voluntary administration and announcing the immediate
suspension of its B737 jet operations," ch-aviation quotes Virgin
Australia CEO Jayne Hrdlicka as saying. "It is also a reminder of
the challenging nature of our industry."

Rex and Virgin Australia are also in talks about opportunities to
support regional flying, which may include Virgin Australia selling
Rex's regional flights through codeshare or interline arrangements,
and making Virgin's frequent flyer benefits available to Rex's
regional passengers, adds ch-aviation.

Regional Express Pty. Ltd., trading as Rex Airlines (and as
Regional Express Airlines on regional routes), is an Australian
airline based in Mascot, New South Wales. It operates scheduled
regional and domestic services. It is Australia's largest regional
airline outside the Qantas group of companies and serves all 6
states across Australia. It is the primary subsidiary of Regional
Express Holdings.


TELEAUS AUSTRALIA: First Creditors' Meeting Set for Aug. 7
----------------------------------------------------------
A first meeting of the creditors in the proceedings of:

     - Teleaus Australia Pty Ltd;
     - Talent Torrent Australia Pty Ltd;
     - Serveno Australia Pty Ltd (Trading as: Teleaus Solutions);
       and
     - Anfactor Australia Pty Ltd;

will be held on August 7, 2024, at 10:30 a.m. via virtual meeting
facility.

Brent Kijurina and Richard Albarran of Hall Chadwick were appointed
as administrators of the company on July 25, 2024.




=========
C H I N A
=========

SHIMAO GROUP: Gets Second Reprieve in Liquidation
-------------------------------------------------
South China Morning Post reports that Shimao Group Holdings has
received the second reprieve in a month to restructure its debt,
after a Hong Kong court granted the Shanghai company more time to
work out with creditors how to repay HK$1.58 billion (US$202.3
million) of borrowings.

The Post relates that the liquidation case brought by China
Construction Bank (Asia) against Shimao will be heard on August 12,
according to a July 31 ruling by Justice Jack Wong Kin-tong of the
Hong Kong High Court. The hearing for the case, filed in April, was
previously adjourned on June 26.

The extra time granted to Shimao came after the company amended the
terms of its debt restructuring, including changes to the
redemption and repayment schedules, according to a filing on July
26 to the Hong Kong stock exchange.

The revisions are "beneficial" to its creditors, including
bondholders and certain bank lenders, Shimao said in its filing,
adding that a "significant portion" of them have acceded to the
amended agreement, the Post relays.

According to the Post, the cash-strapped developer has been
restructuring US$11.7 billion worth of offshore debt to avoid
liquidation since March 25. That proposal offered four options
including an exchange offer of short-term and long-term notes with
an aggregate principal amount of a maximum US$4 billion.

In a filing to the Hong Kong stock exchange in April, Shimao said
it "vigorously" opposes the winding-up petition, the Post recalls.
The suit case came amid a growing number of winding-up petitions
received by Chinese builders over the past few months.

Shimao is not the only developer to get extra time. Times China, a
property developer based in Guangzhou, also received a two-week
reprieve on July 31 on the liquidation suit filed in April by Hang
Seng Bank, the Post discloses. The developer said in a June filing
that it had reached an agreement with an ad hoc group of offshore
creditors holding more than 25 per cent of notes on a restructuring
proposal.

Country Garden Holdings, once China's largest developer by sales,
got a near 6-month reprieve to restructure its debt in a hearing on
July 29, the Post says. Kaisa Group Holdings, however, faces the
risk of liquidation ahead of a key winding-up hearing in two weeks,
after it was warned no further adjournment would be given without
evidence of progress at the next hearing, the Post adds.

                         About Shimao Group

China-based Shimao Group Holdings Ltd, formerly Shimao Property
Holdings Ltd, is an investment holding company principally engaged
in the sale of properties. The Company operates its business
through four segments. The sales of Properties segment is mainly
engaged in the development of residential real estate. The Property
Management Income and Others is mainly engaged in property
management. The Hotel Operation Income segment is mainly engaged in
hotel operations. The Commercial Properties Operation Income
segment is mainly engaged in the development, investment and
operation of commercial, office and industrial park property
projects.

As reported in the Troubled Company Reporter-Asia Pacific in July
2022, Shimao Group has missed the interest and principal payment of
a US$1 billion offshore bond due on July 3, 2022.




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

5 CORE ACOUSTICS: Liquidation Process Case Summary
--------------------------------------------------
Debtor: 5 Core Acoustics Private Limited
        WZ-15B,Uggarsain Market
        Ashok Nagar, West Delhi - 110018

Liquidation Commencement Date: June 6, 2024

Court: National Company Law Tribunal, New Delhi, Bench-V

Liquidator: Rajeev Lochan
            243, Ist Floor, AGCR Enclave
            New Delhi- 110092
            Email:csrajeevlochan@gmail.com
            Email: ip.5coreapl@gmail.com

Last date for
submission of claims: July 7, 2024


AGARWAL REALITY: Insolvency Resolution Process Case Summary
-----------------------------------------------------------
Debtor: Agarwal Reality Developers Private Limited
H. No. 3-6-687, Flat No. 303, Street No. 11,
        Himayat Nagar, Hyderabad-500029 TG

Insolvency Commencement Date: July 8, 2024

Estimated date of closure of
insolvency resolution process: January 4, 2025

Court: National Company Law Tribunal, Hyderabad Bench

Insolvency
Professional: Mr. Golla Ramakantha Rao
       Flat No. 110, Block-4,
              SMR Vinay Fountainhead Calvary Temple Road,
              Hydernagar, Hyderabad-500049
              Email: gollarama@yahoo.com
              Email: cirp.agarwalreality@gmail.com

Last date for
submission of claims: July 22, 2024


ANU CONSTRUCTIONS: ICRA Keeps B+ Debt Ratings in Not Cooperating
----------------------------------------------------------------
ICRA has kept the Long-Term rating of Anu Constructions in the
'Issuer Not Cooperating' category. The rating is denoted as
[ICRA]B+(Stable); ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-         10.00       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

   Long Term-         20.00       [ICRA]B+ (Stable) ISSUER NOT
   Non Fund Based                 COOPERATING; Rating continues
   Bank Guarantee                 to remain under 'Issuer Not
                                  Cooperating' category

As part of its process and in accordance with its rating agreement
with Anu Constructions, ICRA has been trying to seek information
from the entity so as to monitor its performance. Further, ICRA has
been sending repeated reminders to the entity for payment of
surveillance fee that became due. Despite multiple requests by
ICRA, the entity's management has remained non-cooperative. In the
absence of requisite information and in line with the aforesaid
policy of ICRA, the rating has been continued to the "Issuer Not
Cooperating" category. The rating is based on the best available
information.

Anu Constructions is a proprietorship firm founded in 2011 and is
currently into executing civil construction works. The firm is
promoted by Mr. Manu L and has its registered office in Bangalore,
Karnataka. The firm is a class 1 contractor. The client base of the
firm includes Government entities like Bruhat Bengaluru Mahanagara
Palike (BBMP), Bangalore Metro Rail Corporation Limited (BMRCL),
PWD, Davangere Smart city and DMA (Director of Municipal
Administration) etc. The firm undertakes building works for BMRCL,
road works for DMA, road and junction works for Smart city, road
work for PWD and stormwater drainage water work for BBMP.


ANUGRAH STOCK: CRISIL Keeps D Debt Ratings in Not Cooperating
-------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Anugrah Stock
And Broking Private Limited (Anugrah) continue to be 'CRISIL
D/CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee         7.5        CRISIL D (Issuer Not
                                     Cooperating)

   Bank Guarantee         3.5        CRISIL D (Issuer Not
                                     Cooperating)

   Overdraft Facility    14.0        CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with Anugrah for
obtaining information through letter and email dated June 19, 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 Anugrah, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on
Anugrah is consistent with 'Assessing Information Adequacy Risk'.
Based on the last available information, the ratings on bank
facilities of Anugrah continues to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

Incorporated in 1996, Mumbai-based Anugrah undertakes retail equity
broking. The company operates through five branches and 300
franchises. Its margin financing business is carried out through a
promoter-related company. Mr Paresh Kariya is the promoter of
Anugrah.


APEX PREMISES: ICRA Keeps B+ Debt Ratings in Not Cooperating
------------------------------------------------------------
ICRA has kept the Long-Term and Short-Term ratings of Apex Premises
Private Limited in the 'Issuer Not Cooperating' category. The
ratings are denoted as "[ICRA]B+(Stable) ISSUER NOT
COOPERATING/[ICRA]A4 ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          4.00       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

   Long Term/          2.00       [ICRA]B+ (Stable)/[ICRA]A4;
   Short Term-                    ISSUER NOT COOPERATING;
   Unallocated                    Rating Continues to remain
                                  under issuer not cooperating
                                  category

   Long Term-          4.00       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Term Loan                      to remain under 'Issuer Not
                                  Cooperating' category

   Long Term/         15.00       [ICRA]B+(Stable)/[ICRA]A4;
   Short Term-                    ISSUER NOT COOPERATING;
   Non-Fund Based                 Rating Continues to remain
                                  under issuer not cooperating
                                  category

As part of its process and in accordance with its rating agreement
with Apex Premises Private Limited, ICRA has been trying to seek
information from the entity so as to monitor its performance.
Further, ICRA has been sending repeated reminders to the entity for
payment of surveillance fee that became due. Despite multiple
requests by ICRA, the entity's management has remained
non-cooperative. In the absence of requisite information and in
line with the aforesaid policy of ICRA, the rating has been
continued to the "Issuer Not Cooperating" category. The rating is
based on the best available information.

Established in 1995, Apex Premises Private Limited (APPL) is part
of the Suhas Mantri Group, a prominent real estate developer based
in Pune, Maharashtra. The company does not have any major
operations at present. It owned two commercial properties and
earned rental income on the same. The company plans to acquire a
cotton ginning plant at Warora (Wani) area of Chandrapur district,
Maharashtra and commence cotton ginning and oil extraction
operations starting April 2021. APPL owns 40% shareholding in a
group company – Pentagon Premises Pvt. Ltd. (rated
[ICRA]B+(Stable); Unaccepted in July 2020), engaged in slum
rehabilitation project in Ghatkopar, Mumbai.


AVADH COTEX: ICRA Keeps B+ Debt Ratings in Not Cooperating
----------------------------------------------------------
ICRA has kept the Long-Term and Short-Term ratings of Avadh Cotex
Private Limited (ACPL) in the 'Issuer Not Cooperating' category.
The ratings are denoted as "[ICRA]B+(Stable) ISSUER NOT
COOPERATING/[ICRA]A4 ISSUER NOT COOPERATING".

                     Amount
   Facilities      (INR crore)     Ratings
   ----------      -----------     -------
   Long Term-         15.00        [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                     COOPERATING; Rating continues
   Cash Credit                     to remain under 'Issuer Not
                                   Cooperating' category

   Long Term/          1.95        [ICRA]B+(Stable)/[ICRA]A4;
   Short Term-                     ISSUER NOT COOPERATING;
   Unallocated                     Rating Continues to remain
                                   under issuer not cooperating
                                   category

As part of its process and in accordance with its rating agreement
with ACPL, ICRA has been trying to seek information from the entity
so as to monitor its performance. Further, ICRA has been sending
repeated reminders to the entity for payment of surveillance fee
that became due. Despite multiple requests by ICRA, the entity's
management has remained non-cooperative. In the absence of
requisite information and in line with the aforesaid policy of
ICRA, the rating has been continued to the "Issuer Not Cooperating"
category. The rating is based on the best available information.

Established in 2006, Avadh Cotex Private Limited (ACPL) is a
private limited company managed by Mr. Bharat Bhalala and Mr.
Sanjay Bhalala. The company is engaged in ginning and pressing of
raw cotton to produce cotton bales and cottonseeds. ACPL's
manufacturing facility is located at Shapar, Rajkot District,
Gujarat and is currently equipped with 26 ginning machines and 1
pressing machine having an installed capacity to produce 240 cotton
bales per day.


BATHSHA MARINE: CRISIL Moves D Debt Ratings to Not Cooperating
--------------------------------------------------------------
CRISIL Ratings has migrated the rating on bank facilities of
Bathsha Marine Exports Private Limited (BMEPL) to 'CRISIL D/CRISIL
D Issuer not cooperating'.

                        Amount
   Facilities        (INR Crore)    Ratings
   ----------        -----------    -------
   Foreign Bill           5.0       CRISIL D (ISSUER NOT
   Purchase                         COOPERATING; Rating Migrated)

   Packing Credit         4.5       CRISIL D (ISSUER NOT
                                    COOPERATING; Rating Migrated)

   Proposed Fund-         0.36      CRISIL D (ISSUER NOT
   Based Bank Limits                COOPERATING; Rating Migrated)

   Term Loan              0.14      CRISIL D (ISSUER NOT
                                    COOPERATING; Rating Migrated)

CRISIL Ratings has been consistently following up with BMEPL 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 BMEPL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on BMEPL
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 BMEPL to 'CRISIL D/CRISIL D Issuer not
cooperating'.

BMEPL was incorporated in 1997. It is engaged in processing and
exporting of sea food products such as shrimp, cuttle fish, Indian
mackerel, yellow fin tuna, etc. Also provides storage facility of
for sea food. Company has processing unit located in Aroor- Kochi-
Kerala and owned by Mr. Akbar Bathsha, Mrs. Sunitha Bathsha and Mr.
Yazar Bathsha.


BOLD FINANCE: Voluntary Liquidation Process Case Summary
--------------------------------------------------------
Debtor: Bold Finance Technologies Private Limited
        67 Sector 8, Hiran Magiri
        Udaipur, Rajasthan
        India 313002

        Principal Place of Business:
        3 Sai Geetha Darshan CHSL Block Sec
        New Golden Nest Road Thane
        Bhayander East, Thane, Thane
        Maharashtra, India 401105

Liquidation Commencement Date: July 10, 2024

Court: National Company Law Tribunal, Bengaluru Bench

Liquidator: Srilakshmi Purushotham
            No. 41 Patalamma Temple Street
            Basavanagudi, Near South End Circle
            Bengaluru 560004, Katarnaka, India
            Email: sri@gurujana.com
            Phone: 080 4220 2020

Last date for
submission of claims: August 9, 2024


BYJU'S: Founder Close to Settling Dues with BCCI, Lawyer Says
-------------------------------------------------------------
The Economic Times reports that Byju's founder is close to settling
the edtech firm's payment arrears with the Board of Control for
Cricket in India, his counsel told the National Company Law
Appellate Tribunal (NCLAT) on July 30.

According to ET, Byju Raveendran's counsel informed the NCLAT about
the settlement discussions when it took up his plea challenging a
National Company Law Tribunal (NCLT) order admitting the Byju's
parent firm, Think & Learn, for insolvency proceedings on a
petition filed by the cricket body.

The BCCI has claimed INR158 crore as the overdue amount.

According to the counsel, the amount would be paid in three
instalments over the next 10 days, ET relays.

"We have almost resolved the matter. A certain amount of money has
to be transferred by RTGS by 4 pm today (July 30), another amount
has to be paid by Friday (August 2), and the balance has to be paid
by next Friday, which is August 9," said the advocate.

ET relates that solicitor general Tushar Mehta, who represented the
BCCI, said "some discussions" were ongoing between the two sides
and requested the NCLAT to push the hearing to July 31, which the
other parties and the tribunal agreed to.

Separately, the Karnataka High Court disposed of a plea by Mr.
Raveendran seeking suspension of the insolvency proceedings as the
NCLAT had taken up the appeal, ET reports. The founder, however,
has been given the liberty to revive the writ petition.

Meanwhile, the counsel for the interim resolution professional
appointed by the NCLT to oversee the company's operations said the
erstwhile management of the firm hasn't been cooperating with him
and has shared no data, ET adds.

The NCLT order protects Byju's assets from creditors as well as
prevents any transfer or sale of these assets.

Bjyu's had signed a jersey sponsorship agreement with BCCI in March
2019 for three years, which was extended by a year, according to
ET. The company made the payments till September 2022 and the
dispute is over the period from October 2022 to March 2023. The
BCCI filed for initiation of insolvency petition against the edtech
firm in September last year.

                            About Byju's

Based in Bengaluru, Karnataka, India, Byju's operates an online
learning platform intended to deliver engaging and accessible
education. The company's platform makes use of original content,
watch-and-learn videos, animations, and interactive simulations
that make learning contextual, visual, and practical, enabling
students to receive a personalized educational experience.

As reported in the Troubled Company Reporter-Asia Pacific in
mid-July 2024, Byju's will face insolvency proceedings for failure
to pay $19 million in dues to the country's cricket board. Reuters
said Byju's has suffered numerous setbacks in recent years,
including boardroom exits and a tussle with investors who accused
CEO Byju Raveendran of corporate governance lapses, job cuts and a
collapse in its valuation to less than $3 billion. Byju's has
denied any wrongdoing.

According to Reuters, a ruling by India's companies tribunal on
July 16, following a complaint by the Board of Control for Cricket
in India (BCCI), initiated insolvency proceedings. These will
include the appointment of an interim resolution professional,
Pankaj Srivastava, who will oversee the management of Byju's as the
company's board of directors is suspended as per law.  CEO
Raveendran will report to the resolution professional and the
company's assets will remain frozen while the proceedings
continue.

The TCR-AP, citing Moneycontrol, reported on Jan. 26, 2024, that
foreign lenders, who collectively extended more than 85% of Byju's
$1.2 billion term loan, have filed an insolvency petition against
the online tutor in India. Moneycontrol related that the bankruptcy
petition was filed in January 2024 in the Bengaluru bench of the
National Company Law Tribunal (NCLT), the people said, requesting
anonymity.

BYJU's Alpha, Inc., a U.S. unit of Byju's, sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Del. Case No.
24-10140) on Feb. 1, 2024.  In the petition signed by Timothy R.
Pohl, chief executive officer, the Debtor disclosed up to $1
billion in assets and up to $10 billion in liabilities.


DHANALAKSHMI SRINIVASAN: ICRA Keeps D Rating in Not Cooperating
---------------------------------------------------------------
ICRA has kept the Long-Term rating of Dhanalakshmi Srinivasan
Charitable And Educational Trust in the 'Issuer Not Cooperating'
category. The rating is denoted as "[ICRA]D ISSUER NOT
COOPERATING".

                     Amount
   Facilities     (INR crore)    Ratings
   ----------     -----------    -------
   Long-term-        28.00       [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Term Loan                     'Issuer Not Cooperating'
                                 Category

As part of its process and in accordance with its rating agreement
with Dhanalakshmi Srinivasan Charitable And Educational Trust, ICRA
has been trying to seek information from the entity so as to
monitor its performance. Further, ICRA has been sending repeated
reminders to the entity for payment of surveillance fee that became
due. Despite multiple requests by ICRA, the entity's management has
remained non-cooperative. In the absence of requisite information
and in line with the aforesaid policy of ICRA, the rating has been
continued to the "Issuer Not Cooperating" category. The rating is
based on the best available information.

DS Group was established in 1994 by Mr. Srinivasan, with an
objective to run charitable institutions, educational institutions
and hospitals. DS group of trusts (including a private limited
company) operate engineering colleges, medical college, hospital,
polytechnic college and hotel in which location. The group runs
three trusts and a private limited company which encompasses 23
colleges (6 – Engineering, 1 – Agricultural, 2 – Pharmacy, 3
– Arts & Science, 2 – Polytechnic, 3 – Nursing, 4 –
Educational, 2 - Medical), 2 hospitals, 3 schools and 1 hotel. The
institutes are present in 3 locations in Tamil Nadu (Perambalur,
Chennai & Trichy).


FLEXITUFF VENTURES: ICRA Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
ICRA has kept the long-term and short-term ratings of Flexituff
Ventures International Limited (FVIL) in the 'Issuer Not
Cooperating' category. The ratings are denoted as [ICRA]D/[ICRA]D;
ISSUER NOT COOPERATING".

                     Amount
   Facilities     (INR crore)    Ratings
   ----------     -----------    -------
   Long-term-        37.00       [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Term Loan                     'Issuer Not Cooperating'
                                 Category

   Long-term-       289.00       [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Cash Credit                   'Issuer Not Cooperating'
                                 Category

   Short-term       293.00       [ICRA]D; ISSUER NOT COOPERATING;
   Non-fund based                Rating continues to remain under
   Others                        'Issuer Not Cooperating'
                                 Category

As part of its process and in accordance with its rating agreement
with FVIL, ICRA has been trying to seek information from the entity
to monitor its performance. Further, ICRA has been sending repeated
reminders to the entity for payment of surveillance fee that became
due. Despite repeated requests by ICRA, the entity's management has
remained non-cooperative. In the absence of the requisite
information and in line with the aforesaid policy of ICRA, the
rating has been moved to the "Issuer Not Cooperating" category. The
rating is based on the best available information.

Flexituff Ventures International Limited (FVIL) was formed in 1966
as a partnership firm. Subsequently, the firm was converted into a
private limited company in 1985 and the company got listed on the
Indian Bourses in 2011. FVIL is engaged in the business of
manufacturing Flexible Intermediate Bulk Container (FIBC), reverse
printed Biaxially-Oriented Polypropylene (BOPP) woven bags, Leno
Bags (small packaging bags, primarily for domestic markets),
geotextile fabrics and ground cover (used for prevention of
landslides, control of soil erosion and riverbank protection) and
polymer compounds (used for wires and cables) and drippers. The
main product of the company is FIBC, which is used in bulk
packaging and transportation requirement for multiple industries
like cement, chemical, pharmaceutical, food processing consumer
goods, sugar and meat products. The company has two manufacturing
facilities, located at Pithampur (Madhya Pradesh) and Kashipur
(Uttarakhand), and two wholly-owned subsidiaries in U.K. and the
USA. The manufacturing facility at Kashipur commenced operations in
December 2015 and has a capacity of 22,000 metric tonne per annum
(MTPA).


GOLDEN SEAMS: ICRA Keeps B+ Debt Rating in Not Cooperating
----------------------------------------------------------
ICRA has kept the Long-Term and Short-Term ratings of Golden Seams
Industries Private Limited (GSIPL) in the 'Issuer Not Cooperating'
category. The ratings are denoted as "[ICRA]B+(Stable) ISSUER NOT
COOPERATING/[ICRA]A4 ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          60.00      [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

   Short Term-        15.00       [ICRA]A4 ISSUER NOT
   Non Fund Based                 COOPERATING; Rating continues
   Others                         to remain under 'Issuer Not
                                  Cooperating' category

As part of its process and in accordance with its rating agreement
with GSIPL, ICRA has been trying to seek information from the
entity so as to monitor its performance. Further, ICRA has been
sending repeated reminders to the entity for payment of
surveillance fee that became due. Despite multiple requests by
ICRA, the entity's management has remained non-cooperative. In the
absence of requisite information and in line with the aforesaid
policy of ICRA, the rating has been continued to the "Issuer Not
Cooperating" category. The rating is based on the best available
information.

Golden Seams Industries Private Limited (GSIPL) headquartered in
Bangalore, is a manufacturer of woven ready-made garments. The
company, at present, manufactures non-denim bottom wears like
trousers, shorts and cargos, among others, catering to all age
groups for men, women and kids. GSIPL is primarily focused on the
export market, with ~78% of revenues derived from export. It caters
to reputed customers like the Arcadia Group Ltd., Michael Kors,
Pepe Jeans Europe B.V., Superdry Plc etc. The company has its
manufacturing unit in Bangalore, with a manufacturing capacity of
150,000 pieces per month. In addition, some of its production is
done through job-work and merchant exports from Bangladesh,
including which the total monthly capacity of the company is nearly
3,50,000 pieces per month.


K. S. BIGILI: CRISIL Keeps D Debt Ratings in Not Cooperating
------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of K. S. Bigili
(KSB) continue to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            5          CRISIL D (Issuer Not
                                     Cooperating)

   Letter of Credit       1          CRISIL D (Issuer Not
                                     Cooperating)

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

CRISIL Ratings has been consistently following up with KSB 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 KSB, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on KSB
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
KSB continues to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

KSB is based out of Kollam, Kerala and is engaged in civil
construction work for various Government departments.


KIEPE ELECTRIC: Voluntary Liquidation Process Case Summary
----------------------------------------------------------
Debtor: M/s Kiepe Electric India Private Limited
51/4 KM Stone Village & PO Baghola Fadirabad,
        Palwal, Haryana, India, 121102

Insolvency Commencement Date: July  8, 2024

Court: National Company Law Tribunal New Delhi Bench

Liquidator: Rahul Khanna
     110-B Oriental Apartments,
            Plot No. 50, Sector 9,
            Near DC Chowk,
            Rohini, Delhi - 110085
            Email: rk_3398@rediffmail.com
            Email: vliqkiepe@rediffmail.com
            Mobile: 85840 76347

Last date for
submission of claims: August 6, 2024


KITTURU CHENNAMMA: ICRA Keeps B+ Debt Ratings in Not Cooperating
----------------------------------------------------------------
ICRA has kept the Long-Term ratings of Kitturu Chennamma Poultry
Farm in the 'Issuer Not Cooperating' category. The ratings are
denoted as "[ICRA]B+(Stable) ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)     Ratings
   ----------      -----------     -------
   Long Term-         12.60        [ICRA]B+ (Stable) ISSUER NOT
   Fund Based/CC                   COOPERATING; Rating continues
                                   to remain under 'Issuer Not
                                   Cooperating' category

   Long Term-          2.80        [ICRA]B+ (Stable) ISSUER NOT
   Fund Based                      COOPERATING; Rating continues
   Term Loans                      to remain under 'Issuer Not
                                   Cooperating' category

   Long Term-          5.60        [ICRA]B+ (Stable) ISSUER NOT
   Unallocated                     COOPERATING; Rating continues
                                   to remain under 'Issuer Not
                                   Cooperating' category

As part of its process and in accordance with its rating agreement
with Kitturu Chennamma Poultry Farm, ICRA has been trying to seek
information from the entity so as to monitor its performance.
Further, ICRA has been sending repeated reminders to the entity for
payment of surveillance fee that became due. Despite multiple
requests by ICRA, the entity's management has remained
non-cooperative. In the absence of requisite information and in
line with the aforesaid policy of ICRA, the rating has been
continued to the "Issuer Not Cooperating" category. The rating is
based on the best available information.

Kitturu Chennamma Poultry Farm operates poultry farms with a total
capacity of 600000 layer birds in Honnapur and Turamari Village,
Belgaum district, Karnataka. The farm at Honnapur has capacity of
300000 layer birds and the farm at Turamari has capacity of 300000
layer birds. The firm is engaged in sale of table eggs of the
Vencobb breed (Venkateswara Hatcheries) which have wide market
acceptance.


KRANTHI EDIFICE: ICRA Keeps D Debt Ratings in Not Cooperating
-------------------------------------------------------------
ICRA has kept the Long-Term ratings of Kranthi Edifice Private
Limited (KEPL) in the 'Issuer Not Cooperating' category. The
ratings are denoted as "[ICRA]D ISSUER NOT COOPERATING".

                      Amount
   Facilities     (INR crore)    Ratings
   ----------     -----------    -------
   Long-term-        12.00       [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Cash Credit                   'Issuer Not Cooperating'
                                 Category

   Long-term        110.00       [ICRA]D; ISSUER NOT COOPERATING;
   Non-fund based                Rating continues to remain under
   Others                        'Issuer Not Cooperating'
                                 Category

As part of its process and in accordance with its rating agreement
with KEPL, ICRA has been trying to seek information from the entity
so as to monitor its performance. Further, ICRA has been sending
repeated reminders to the entity for payment of surveillance fee
that became due. Despite multiple requests by ICRA, the entity's
management has remained non-cooperative. In the absence of
requisite information and in line with the aforesaid policy of
ICRA, the rating has been continued to the "Issuer Not Cooperating"
category. The rating is based on the best available information.

Kranthi Edifice Private Limited (KEPL), formerly Kranthi
Constructions a partnership firm formed in 1983 and converted to
private limited company in May 2012. KEPL is promoted by Mr. M
Pratap Reddy and is in to the construction business for the past 30
years. KEPL is predominantly into irrigation projects and has
executed contracts for various dams, lift irrigation projects,
canals, aqueducts etc. Kranthi is Special Class & Class I
contractor for Andhra Pradesh, Telangana and Karnataka Government
state irrigation projects.


LAMIYA SILKS: CRISIL Keeps D Debt Ratings in Not Cooperating
------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Lamiya Silks
(LS) continue to be 'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            7          CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term     0.5        CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Term Loan              1.5        CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with LS 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 LS, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on LS is
consistent with 'Assessing Information Adequacy Risk'. Based on the
last available information, the ratings on bank facilities of LS
continues to be 'CRISIL D Issuer Not Cooperating'.

LS is based out of Kerala and is engaged in the retailing of
readymade garments. The firm was established in 2008 by Mr.Abdul
Jabbar. The firm has 6 showrooms in Kerala.


LEELAP CLOTHING: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Leelap
Clothing Private Limited (SRPL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit           15          CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit           13.25       CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan        23          CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Working       3          CRISIL D (Issuer Not
   Capital Facility                  Cooperating)

CRISIL Ratings has been consistently following up with SRPL 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 SRPL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SRPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
SRPL continues to be 'CRISIL D Issuer Not Cooperating'.

Set up in 2008, SRPL retails ready-made garments, sarees,
cosmetics, toys and accessories. It has two multi-brand outlets in
Chennai with total built-up area of around 70,000 square feet. Its
day-to-day operations are managed by Mr. Vinod Sharma.


LINERS INDIA: CRISIL Keeps D Debt Ratings in Not Cooperating
------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Liners India
Limited (LIL) continue to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee        0.75        CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit          12.5         CRISIL D (Issuer Not
                                     Cooperating)

   Foreign Bill          1           CRISIL D (Issuer Not
   Discounting                       Cooperating)

   Import Letter         6.5         CRISIL D (Issuer Not
   of Credit Limit                   Cooperating)

   Proposed Long Term    0.75        CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Proposed Non Fund     4.5         CRISIL D (Issuer Not
   based limits                      Cooperating)

CRISIL Ratings has been consistently following up with LIL 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 LIL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on LIL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
LIL continues to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

LIL was incorporated in 1974, as a partnership firma and in 1994 it
was converted to a public limited company (closely held).The Entity
is involved in manufacture of automobile cylinder liners.


M. M. PROJECTS: CRISIL Keeps D Debt Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of M. M.
Projects (MMP) continue to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee         1.5        CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit            1          CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with MMP 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 MMP, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on MMP
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
MMP continues to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

MMP was set up in 2007 as a proprietorship firm by Mr. Mutchu
Mithi. The firm undertakes construction of roads and bridges and is
based in Itanagar, Arunachal Pradesh.


MAYUR ENTERPRISE: ICRA Withdraws B+ Rating on INR4.55cr LT Loan
---------------------------------------------------------------
ICRA has withdrawn the ratings assigned to the bank facilities of
Mayur Enterprise at the request of the company and based on the No
Objection Certificates (NOC) received from its banker. However,
ICRA does not have information to suggest that the credit risk has
changed since the time the rating was last reviewed. The Key Rating
Drivers, Liquidity Position, Rating Sensitivities, Key financial
indicators have not been captured as the rated instruments are
being withdrawn.

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          4.55       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Withdrawn
   Cash Credit                     

   Long Term-          0.97       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Withdrawn
   Term Loan                      

   Short Term-         2.00       [ICRA]A4 ISSUER NOT
   Non Fund Based                 COOPERATING; Withdrawn
   Others                          

Mayur Enterprise (ME) was established in the year 1998 as a
partnership firm having four partners. The firm is engaged in the
processing of groundnut to manufacture groundnut seeds as well as
trading of groundnut and other agro commodities. The firm's
manufacturing facility is located at Junagadh, Gujarat. The firm
has capacity to manufacture 100 MT ofgroundnut seeds per day and 20
MT of roasted peanuts per day assuming the operations are carried
out 24 hours a day. The raw material required by thefirm is
groundnut which it procures from farmers and its major finished
product is 'groundnut seed'. The firm sales are majorly
concentrated in overseas market.


MOULIKA INFRA: CRISIL Keeps C Debt Ratings in Not Cooperating
-------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Moulika Infra
Developers (India) Limited (Moulika) continue to be 'CRISIL
C/CRISIL A4 Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee        3.5         CRISIL A4 (Issuer Not
                                     Cooperating)

   Cash Credit           7.5         CRISIL C (Issuer Not
                                     Cooperating)

   Proposed Long Term    4.0         CRISIL C (Issuer Not
   Bank Loan Facility                Cooperating)

CRISIL Ratings has been consistently following up with Moulika 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 Moulika, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on
Moulika is consistent with 'Assessing Information Adequacy Risk'.
Based on the last available information, the ratings on bank
facilities of Moulika continues to be 'CRISIL C/CRISIL A4 Issuer
Not Cooperating'.

Incorporated in the year 2010 as a partnership firm, Moulika was
converted into a limited company in February 2014. The company was
promoted by Mr. Jayant Patel, Mr. Arvind Patel, Mr. Raja Gopal
Reddy and Mr. Pratap Reddy. The company is involved in undertaking
civil construction works like construction of Canals and Bridges.


OCTAGON COMMUNICATIONS: Liquidation Process Case Summary
--------------------------------------------------------
Debtor: Octagon Communications Private Limited
        10th Floor-1015, Maple Trade Centre
        Near Surdhara Circle, Sal Hospital Road
        Thaltej, Ahmedabad 380054
        Gujurat, India

Liquidation Commencement Date: July 2, 2024

Court: National Company Law Tribunal, Ahmedabad Bench

Liquidator: Jigar Tarunkumar Bhatt
            1010, Shilp-Zaveri, Shyamal Cross Roads
            Satellite, Ahmedabad 380015, Gujarat
            Email: jigarb.jigarb@gmail.com
            Email: liquidation.octagon@gmail.com

Last date for
submission of claims: August 3, 2024


PRIMAT INFRAPOWER: Insolvency Resolution Process Case Summary
-------------------------------------------------------------
Debtor: Primat Infrapower & Multiventures Pvt Ltd
        Registered Address:
        18th Floor, A Wing, Marathon FutureX
        N.M. Joshi Marg, Lower Parel
        Mumbai 400013

Insolvency Commencement Date: July 15, 2024

Court: National Company Law Tribunal, Mumbai Bench

Estimated date of closure of
insolvency resolution process: January 11, 2025

Insolvency professional: Raman Devarajan

Interim Resolution
Professional: Raman Devarajan
              12 ICR Sq. RA Kidwai Road
              Matunga, Mumbai 400019
              Email: deverajan.raman@gmail.com

                  -- and --

              Off No. 9, 2nd Floor
              22 Rajabahadur Mansion
              Mumbai Samachar Marg
              Opposite SBI Main Branch
              Mumbai 400001
              Email: ip.primatinfra@gmail.com

Last date for
submission of claims: July 29, 2024


PROPLARITY INFRASTRUCTURE: Insolvency Process Case Summary
----------------------------------------------------------
Debtor: Proplarity Infrastructure Private Limited
        Registered Address:
        B-238, 2nd Floor North Ex Mall
        East Delhi, Prashant Vihar
        Delhi, India 110085

Insolvency Commencement Date: July 3, 2024

Court: National Company Law Tribunal, Principal Bench

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

Insolvency professional: Vinod Kumar Chaurasia

Interim Resolution
Professional: Vinod Kumar Chaurasia
              A-756, Sector-2
              Rohini, New Delhi 110085
              Email: cavinodchaurasia@gmail.com

                  -- and --

              B-22, Pragati Vihar Hostel
              Lodhi Road, New Delhi 110003
              Email: cirp.proplarity@gmail.com

Last date for
submission of claims: July 23, 2024


SHRIE HARIVALLABI: CRISIL Moves D Debt Ratings to Not Cooperating
-----------------------------------------------------------------
CRISIL Ratings has migrated the rating on bank facilities of SHSPL
to 'CRISIL D/CRISIL D Issuer not cooperating'.

                        Amount
   Facilities        (INR Crore)    Ratings
   ----------        -----------    -------
   Bank Guarantee        1.74       CRISIL D (ISSUER NOT
                                    COOPERATING; Rating Migrated)

   Cash Credit          16.00       CRISIL D (ISSUER NOT
                                    COOPERATING; Rating Migrated)

   Inland/Import         2.00       CRISIL D (ISSUER NOT  
   Letter of Credit                 COOPERATING; Rating Migrated)

   Proposed Long Term    0.91       CRISIL D (ISSUER NOT
   Bank Loan Facility               COOPERATING; Rating Migrated)

   Proposed Long Term    2.26       CRISIL D (ISSUER NOT
   Bank Loan Facility               COOPERATING; Rating Migrated)

   Term Loan            10.00       CRISIL D (ISSUER NOT
                                    COOPERATING; Rating Migrated)

   Term Loan             8.40       CRISIL D (ISSUER NOT
                                    COOPERATING; Rating Migrated)

   Working Capital       2.60       CRISIL D (ISSUER NOT
   Term Loan                        COOPERATING; Rating Migrated)

   Working Capital       1.09       CRISIL D (ISSUER NOT
   Term Loan                        COOPERATING; Rating Migrated)

CRISIL Ratings has been consistently following up with SHSPL 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 SHSPL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SHSPL
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 SHSPL to 'CRISIL D/CRISIL D Issuer not
cooperating'.

Incorporated in 2006, SHSPL manufactures viscose staple fibre (VSF)
yarn. It was founded by Mr. Shelappan Raju and his wife, Ms. R
Vasanthi. Their son and the company's executive director, Mr. R
Krishnamoorthy, manages daily operations. The company is based in
Erode, Tamil Nadu.


STARWORT ENGINEERS: Insolvency Resolution Process Case Summary
--------------------------------------------------------------
Debtor: Starwort Engineers Private Limited
Mayuresh Cosmos, 10th Floor, Plot No.37,
        Sector 11 C.B.D. Belapur,
        Navi Mumbai 400614

Insolvency Commencement Date: June 16, 2024

Estimated date of closure of
insolvency resolution process: January 12, 2024

Court: National Company Law Tribunal, Mumbai Bench

Insolvency
Professional: Rajendra Dattatray Aphale
       C 203, Sarovar Darshan Tower,
              Almeida Road, Pachpakhadi,
              Near TMC,
              Thane, Maharashtra, 400601
              Email: rajaphale.ip@gmail.com

              1106, Regent Chamber,
              Nariman Point, Mumbai - 400021
              Email: cirp.starwortengineers@gmail.com

Last date for
submission of claims: July 30, 2024


TARA HEALTH: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Tara Health
Foods Limited (THFL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit          217.54       CRISIL D (Issuer Not
                                     Cooperating)

   Term Loan             84.46       CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with THFL 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 THFL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on THFL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
THFL continues to be 'CRISIL D Issuer Not Cooperating'.

THFL was incorporated in 1977 and was acquired in 2004 by the
current promoter. The company is currently owned and managed by Mr.
Balwant Singh, managing director, who is a first-generation
entrepreneur with about nine years of experience in the cattle-feed
industry. THFL produces and supplies compounded cattle feed and
refines and processes edible oil, including olive oil and blended
oil, primarily in northern India.


TERRA ENERGY: ICRA Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------
ICRA has kept the Long-Term and Short-term rating for the Bank
facilities of Terra Energy Limited in the 'Issuer Not Cooperating'
category. The rating is denoted as "[ICRA]D;ISSUER NOT
COOPERATING/[ICRA]D;ISSUER NOT COOPERATING".

                     Amount
   Facilities     (INR crore)    Ratings
   ----------     -----------    -------
   Long-term-         9.89       [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Term Loan                     'Issuer Not Cooperating'
                                 Category

   Short-term        11.00       [ICRA]D; ISSUER NOT COOPERATING;
   Non-fund based                Rating continues to remain under
   Others                        'Issuer Not Cooperating'
                                 Category

   Long Term-        20.16       [ICRA]D; ISSUER NOT COOPERATING;
   Unallocated                   Rating Continues to remain under
                                 'Issuer Not Cooperating'
                                 Category

   Long-term-         8.95       [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Cash Credit                   'Issuer Not Cooperating'
                                 Category

As part of its process and in accordance with its rating agreement
with Terra Energy Limited, ICRA has been trying to seek information
from the entity so as to monitor its performance. Further, ICRA has
been sending repeated reminders to the entity for payment of
surveillance fee that became due. Despite multiple requests by
ICRA, the entity's management has remained non-cooperative. In the
absence of requisite information and in line with the aforesaid
policy of ICRA, the rating has been continued to the "Issuer Not
Cooperating" category. The rating is based on the best available
information.

Terra Energy Limited was incorporated in March 2000, following the
demerger of the cogeneration plants of TASL. It has installed
capacity of 47.1 MW. TASL is the holding company of TEL with 66%
shareholding. The secondgeneration plants are located adjacent to
the sugar plants of TASL and TEL has barter arrangement with TASL
for supply of steam and power in lieu of bagasse. TEL exports
surplus power to TANGEDCO.


UNITED WIRE: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of United Wire
Products (UWP) continue to be 'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            9          CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit            2.95       CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term     0.83       CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Proposed Long Term     2.05       CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Term Loan              0.17       CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with UWP 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 UWP, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on UWP
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
UWP continues to be 'CRISIL D Issuer Not Cooperating'.

UWP, set up in 1994, manufactures several types of mild steel wires
such as galvanised wires, earth wires, barbed wires, binding wires,
chain-link fencing, stitch wires, and black annealed wires. These
products are used by the automobile, construction, and
agricultural-based industries, and electricity boards, among
others.


UNITRIVENI OVERSEAS: CRISIL Keeps D Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Unitriveni
Overseas (UTROS) continue to be 'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Export Packing         4.5        CRISIL D (Issuer Not
   Credit                            Cooperating)

   Foreign Bill           4          CRISIL D (Issuer Not
   Discounting                       Cooperating)

   Proposed Long Term     1          CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

CRISIL Ratings has been consistently following up with UTROS 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 UTROS, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on UTROS
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
UTROS continues to be 'CRISIL D Issuer Not Cooperating'.

Set up as a partnership firm in May 2008 by Mr. Arijit Bhattacharya
and Mr.Indrajit Bhattacharya, UTROS processes and exports frozen
marine products such as shrimp and shrimp seeds. The firm also
processes seafood for other processing units on jobwork basis.


VASISTA EDUCATIONAL: ICRA Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------------
ICRA has kept the Long-Term and Short-term rating for the Bank
facilities of The Vasista Educational Society in the 'Issuer Not
Cooperating' category. The rating is denoted as "[ICRA]D;ISSUER NOT
COOPERATING/[ICRA]D;ISSUER NOT COOPERATING".

                    Amount
   Facilities     (INR crore)    Ratings
   ----------     -----------    -------
   Long-term-         2.00       [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Cash Credit                   'Issuer Not Cooperating'
                                 Category

   Long-term-         8.20       [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Term Loan                     'Issuer Not Cooperating'
                                 Category

   Long-term/        11.80      [ICRA]D/[ICRA]D; ISSUER NOT
   Short Term                    COOPERATING; Rating Continues to
   Unallocated                   remain under 'Issuer Not
                                 Cooperating' Category

As part of its process and in accordance with its rating agreement
with The Vasista Educational Society, ICRA has been trying to seek
information from the entity so as to monitor its performance.
Further, ICRA has been sending repeated reminders to the entity for
payment of surveillance fee that became due. Despite multiple
requests by ICRA, the entity's management has remained
non-cooperative. In the absence of requisite information and in
line with the aforesaid policy of ICRA, the rating has been
continued to the "Issuer Not Cooperating" category. The rating is
based on the best available information.

The Vasista Educational Society was established in August 2000 at
Seetharam Puram village, West Godavari District of Andhra Pradesh
by Mr. K.V. Satyanarayana & Mr. S. Ramesh Babu to promote technical
education. The Society runs two engineering colleges Swarnandhra
College of Engineering & Technology (SCET) and Swarnandhra
Institute of Engineering & Technology (SIET) offering Diploma, B.
Tech, M. Tech, MBA and MCA courses.


VEDANTA RESOURCES: S&P Upgrades LT ICR to 'B-', Outlook Stable
--------------------------------------------------------------
S&P Global Ratings raised its long-term issuer credit rating on
Vedanta Resources Ltd. as well as the issue ratings on its senior
unsecured bonds to 'B-' from 'CCC+'.

The stable outlook reflects S&P's view that the company will
proactively address the maturity of US$1.2 billion of debt in April
2026, with clarity over these plans by early 2025.

S&P said, "We believe Vedanta Resources has adequate internal funds
to meet US$1.4 billion of debt maturities due by end-2025. The
company raised about US$500 million by selling a 2.6% stake in its
subsidiary Vedanta Ltd. at the end of June. This, together with
potential dividends and brand fee from Vedanta Ltd., should help
the company meet its obligations even in the absence of any
external debt raising. Vedanta Resources' access to liquidity
through dividends has been boosted by the transfer of about US$1.25
billion of general reserves to retained earnings at Hindustan Zinc
Ltd., a 65% subsidiary of Vedanta Ltd. Vedanta Ltd.'s stronger
operating performance than we previously expected is also
contributing to a higher dividend paying ability.

"Debt reduction at Vedanta Resources is gradually making the
company's capital structure more sustainable. We estimate debt at
the Vedanta Resources level could decline by another US$1 billion
to about US$4.5 billion over the next 12 months. This is based on
our estimates of potential dividends and brand fee from Vedanta
Ltd. over this period. Accordingly, we estimate interest expenses
at the Vedanta Resources level will drop to US$550 million–US$600
million by the end of fiscal 2025 (ending March 31, 2025)."

Routine dividends and brand fee of at least US$1.1 billion per year
over the next few years should adequately cover interest expenses
and allow further deleveraging. This should make Vedanta Resources'
capital structure and debt servicing more sustainable, and could
improve funding access over time.

Refinancing of US$1.2 billion of debt due in April 2026 is the key
factor from a credit perspective. This includes US$600 million each
from a private credit facility and a bond issue. The refinancing of
the April 2026 bond issue has to be done by December 2025. If that
fails, the maturity of the company's January 2027 and December 2028
bonds, aggregating about US$2.4 billion, would accelerate to April
20, 2026. This could precipitate a liquidity stress. The potential
for these maturities to accelerate, together with the company's
untested funding access after its restructuring, significantly
constrains our analysis of its liquidity and the rating.

S&P said, "We believe the company will be proactive in refinancing
the US$600 million bond to avoid this maturity wall. Vedanta
Resources' strengthening cash flow position and the recent increase
in the valuation of Vedanta Ltd. shares improve funding
flexibility. In the event the company is unable to refinance this
debt externally, we believe it will be willing to look at strategic
options, such as further asset monetization, to raise the required
liquidity.

"We expect tangible progress on the refinancing at least a year
ahead of maturity, i.e. by April 2025. This is particularly
important as the company's fund-raising ability is highly dependent
on operating performance and market sentiment. The 'B-' rating also
assumes that the company will not consider any extension of debt
maturities, which we could consider a distressed transaction under
our criteria.

"Vedanta Resources' operating outlook is favorable and supportive
of refinancing efforts. We have revised upward our estimates of the
company's earnings. We believe EBITDA for fiscals 2025 and 2026
will be in the range of US$5.5 billion-US$6.0 billion annually. The
company's earnings are benefiting from favorable product prices and
cost reduction initiatives, particularly in the aluminum business.
We expect zinc EBITDA to increase about 25% and that for aluminum
almost 50% in fiscal 2025, more than offsetting our projected 40%
decline in oil earnings." The decline in the oil earnings is mainly
because the company recorded US$578 million in earnings in fiscal
2024 as a result of successful arbitration with the government on
profit sharing under its license.

Vedanta Ltd.'s US$1 billion equity raised is largely neutral from
Vedanta Resources' credit perspective. This is because the rating
remains constrained by liquidity in Vedanta Resources. Although the
expected prepayment of high-cost debt will improve consolidated
financial metrics, it does not contribute directly to improving
liquidity at Vedanta Resources. Nevertheless, it will reinforce the
company's funding ability and initiatives in deleveraging and
improving the overall capital structure.

S&P said, "The stable outlook reflects our expectation that the
company will proactively address its US$1.2 billion of 2026 debt
maturities, and that there would be clarity over the company's
plans by early 2025. The outlook also reflects our favorable view
of the company's underlying operations, which should support
refinancing efforts."

Downside rating pressure could emerge if Vedanta Resources'
liquidity position deteriorates and refinancing risks increase.
Absence of tangible progress on the refinancing of the April 2026
debt maturities by April 2025 would signal materially increased
refinancing risk. Any significant deterioration in operating
performance affecting Vedanta Ltd.'s dividend potential and Vedanta
Resources' refinancing ability could lead to this scenario.

Given that the rating is constrained by the company's weak
liquidity position, further upside will be contingent on a
sustained liquidity improvement. Sizable and timely fund raising to
address its 2026 debt maturities, supported by a lengthening debt
maturity profile and further debt reduction at Vedanta Resources,
would indicate such an improvement.


VISION MINERALS: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Vision
Minerals and Energy (VME) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit           2.25        CRISIL D (Issuer Not
                                     Cooperating)

   Export Packing        6.00        CRISIL D (Issuer Not
   Credit & Export                   Cooperating)  
   Bills Negotiation/
   Foreign Bill
   discounting     

CRISIL Ratings has been consistently following up with VME 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 VME, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on VME
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
VME continues to be 'CRISIL D Issuer Not Cooperating'.

VME was established in 2007 by Mr. Sikander Alam as a
proprietorship firm. It sells drilling fluids and mud chemicals   
to oil and gas drilling and exploration companies. VME has a
presence in the domestic as well as export market and is based in
Delhi.




=================
I N D O N E S I A
=================

GOTO GOJEK: Narrows Quarterly Underlying Loss to IDR70 Billion
--------------------------------------------------------------
Reuters reports that Indonesia's biggest tech company PT GoTo Gojek
Tokopedia Tbk reported a second-quarter underlying loss of IDR70
billion (US$4.3 million), down from IDR139 billion in the previous
three months as cost-cutting efforts take effect.

According to Reuters, Jacky Lo, chief financial officer of the ride
hailing and e-commerce company, said in a statement that the
company achieved its results while it continues to reduce costs.

"As such, we believe we are on the right track to continue growing
while remaining committed to our profitability goals," he said.

Its second-quarter adjusted underlying loss was IDR48 billion on a
pro-forma basis, versus an IDR885 billion loss a year ago, Reuters
discloses. The pro-forma figures assume that its e-commerce unit
Tokopedia and the delivery or fulfilment businesses GoTo Logistics
were deconsolidated as of January last year, GoTo said.

GoTo, Indonesia's biggest tech company by stock market value, also
reported a 3% rise in net revenue to IDR3.66 trillion. On a
proforma basis net revenue in the second quarter was IDR3.52
trillion, up 115% year-on-year.

Reuters adds GoTo said the company was on track to meet its
full-year adjusted breakeven target in terms of core earnings or
EBITDA. Its 2024 outlook includes increasing the number of users of
its on-demand and fintech services.

Based in Jakarta, Indonesia, PT GoTo Gojek Tokopedia Tbk --
https://www.gotocompany.com/ -- provides and operates on-demand
services in Indonesia and internationally. It offers GoRide, a
motorcycle taxi (ojek) ride-hailing service; GoCar, a car
ride-hailing service; GoBlueBird, a taxi booking service;
GoTransit, a multi-modal journey planner solution; GoCorp, a
platform for corporate clients to access and monitor
business-related trips for their employees; GoFood, a food delivery
service that provides consumers to the best food options; GoMart,
on-demand delivery service from grocery and convenience stores; and
Cloud Kitchen, a shared kitchens for the preparation of
delivery-only meals. The company also provides GoSend, a fast and
hassle-free instant and same-day delivery service; GoKilat/GoSend
API, a B2B2C delivery service for business partners; GoShop, an
on-demand personal concierge service; GoBox, an on-demand truck
logistics service for large-sized deliveries; and services related
to e-commerce, logistics and fulfillment, and marketing and
advertising technology. In addition, it provides GoPay, a payment
and money management solution; Midtrans, a payment gateway that
processes online and offline payments for merchants; Iris;
GoPayLater Akhir Bulan; GoPayLater Cicil (Installment);
GoInvestasi; GoModal; GoSure; GoBiz all-in-one merchant- partner
app; Moka, a cloud-based point of sale platform. Further, it
engages in the business management consultancy, software
development, package courier, ticket and event management, culinary
aggregator, mobile advertising, data processing and information,
online retail, web portal, financial transaction, payment, and
point-of-sales technology, financing, entertainment promotion,
trading, freight, management and administration, and warehousing
and storage services.

PT GoTo Gojek Tokopedia Tbk reported three consecutive net losses
of IDR21.39 trillion, IDR39.57 trillion, and IDR90.39 trillion for
the years ended Dec. 31, 2021, 2022, and 2023, respectively.




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

2DEGREES GROUP: S&P Affirms 'BB-' LongTerm ICR, Outlook Stable
--------------------------------------------------------------
S&P Global Ratings affirmed its 'BB-' long-term ICR on telecom
companies 2degrees Group Ltd. (previously named Voyage Digital (NZ)
Ltd.) and the 'BB-' issue ratings on the company's senior secured
debt.

S&P said, "The stable outlook on the long-term rating reflects
2degrees' position as the third-largest telco in New Zealand and
our expectation that the company will execute growth initiatives
that will drive higher EBITDA over the next two years. We expect
2degrees to maintain a debt-to-EBITDA ratio of about 4.0x over this
period.

"We equate the ICR on 2degrees with the SACP following its
separation from VAH. The restructure, effective July 1, 2024, means
2degrees will now operate under a newly formed parent entity,
2degrees (NZ) Holding Pty Ltd. (TDH). 2degrees will now ultimately
be owned directly by its 50/50 shareholders MAM and Aware Super.

"Consequently, considerations of extraordinary group support
attributable to the former common parent VAH no longer apply. The
ownership restructure means there is no direct mechanism for a
potential flow of funds between VAH and 2degrees. Accordingly, we
now equate the SACP and ICR at 'BB-'.

"We believe MAM and Aware Super will continue to be long-term
investors in 2degrees, prioritizing deleveraging and cash
retention.As such we do not expect any dividend outflow over the
forecast period. Revenue growth will be driven by the increasing
use of high-speed, low-latency broadband products, modest
population growth, and cost inflation recovery.

"We expect revenue growth alongside synergistic benefits and cost
controls to improve 2degrees' EBITDA margin to 23%-25% by fiscal
2026 (year ending June 30), from 21.7% in fiscal 2023. Rising
earnings will drive the company's debt-to-EBITDA ratio to about
4.5x by fiscal 2024 and around 4.0x by fiscal 2025.

"Cash retention means we expect further deleveraging in fiscal 2026
and beyond. Aiding a potential deleveraging profile is a likely
improvement in free operating cash flow due to a reduction in
2degrees' capital intensity, i.e. capital expenditure (capex) as a
proportion of revenue, as it completes spectrum acquisitions.

"2degrees' smaller scale and limited growth prospects, given that
NZ's telco sector is at a mature stage, continue to act as rating
constraints. With approximately 6.5 million mobile connections in a
population of around 5.2 million, the New Zealand telco market has
reached a stable state. We anticipate that any future market growth
will be very modest.

"Having said that, we expect 2degrees to solidify its market
position as New Zealand's third-largest integrated telco. This
trend will likely be facilitated by: (1) network quality not being
a notable differentiator in New Zealand's telco sector; (2)
potential incremental growth in customer numbers driven by the
company's diverse suite of products across mobile, fixed line, and
energy services, allowing it to offer bundled services; and (3) a
well-established regulatory framework providing stability to the
sector.

"The stable rating outlook reflects our expectation that 2degrees
will maintain its market share while executing growth initiatives
that raise EBITDA margins over the next two years. We estimate
2degrees' debt-to-EBITDA ratio at about 4.0x over the period.

"We could lower the rating if we expect 2degrees' debt-to-EBITDA
ratio to remain above 4.75x. This may occur if the company loses
market share that pressures earnings, or undertakes actions such as
debt-funded shareholder returns.

"Downside rating pressure may also occur if margins decline
materially, indicating weaker profitability than we anticipate,
such that we view business risk to have weakened for the company.

"We may raise the rating if 2degrees improves profitability while
deleveraging its capital structure, with a debt-to-EBITDA ratio
sustainably below 4.0x, supported by a robust financial policy
framework."


ATECK STEEL: Court to Hear Wind-Up Petition on Aug. 16
------------------------------------------------------
A petition to wind up the operations of Ateck Steel Construction
Company Limited will be heard before the High Court at Auckland on
Aug. 16, 2024, at 10:00 a.m.

McDermott Legal Limited filed the petition against the company on
June 18, 2024.

The Petitioner's solicitor is:

          Helen McDermott
          171 Target Road
          Wairau, Auckland


FINESSE CONSTRUCTION: First Creditors' Meeting Set for Aug. 8
-------------------------------------------------------------
A first meeting of the creditors in the proceedings of:

     - Finesse Construction Limited;
     - Finesse Holdings Limited;
     - Finesse Residential Limited;
     - Tomunga Properties Limited;
     - Orpheus Investments Limited; and
     - FCG Lakeside Limited

will be held on August 8, 2024, at  :00 a.m. at the offices of
KPMG, at 18 Viaduct Harbour Ave, in Auckland.

Leon Francis Bowker and Luke Norman were appointed as
administrators of the company on July 29, 2024.


KHALSA TRANSPORT: Commences Wind-Up Proceedings
-----------------------------------------------
Members of Khalsa Transport Limited and Pakuranga Joinery Limited
on July 25, 2024, passed a resolution to voluntarily wind up the
company's operations.

The company's liquidator is:

          Grant Reynolds
          Reynolds & Associates Limited
          PO Box 259059
          Botany, Auckland 2163


LEE + CO LIMITED: Court to Hear Wind-Up Petition on Aug. 2
----------------------------------------------------------
A petition to wind up the operations of Lee + Co Limited will be
heard before the High Court at Auckland on Aug. 2, 2024, at 10:00
a.m.

Top Garden Limited filed the petition against the company on June
4, 2024.

The Petitioner's solicitor is:

          Andrew Swan
          Level 3
          175 Queen Street
          Auckland


LINCOLN HQ: Bar Forced to Close Amid Financial Pressures
--------------------------------------------------------
Otago Daily Times reports that tough economic conditions have
forced the unexpected closure of a Canterbury bar and restaurant.

According to ODT, Lincoln HQ on Eastfield Drive and its golf
simulator business, The 19th Hole, closed this month due to
"continuous operational challenges".

"Despite our best efforts and unwavering dedication we have faced
continuous operational challenges and an uphill battle since
opening in the midst of the Covid-19 pandemic in 2021," HQ
management said on social media, ODT relays.

"Unfortunately, the financial pressures and the ever-changing
business landscape have made impossible for us to continue
operating."

They thanked customers, the community and staff for their support.

Meanwhile, The Bridge Bar and Eatery in Prebbleton, which was
damaged in a fire in April, could be closed for a while yet, ODT
reports.

Owner Murray Smith said they are not expecting to reopen the bar
until late this year or early 2025.

After the fire, Mr. Smith initially said he was hoping to be open
within two months, but more roof repair work was needed, ODT
relays.


RAPIDO SAFETY: Creditors' Proofs of Debt Due on Aug. 26
-------------------------------------------------------
Creditors of Rapido Safety Solutions Limited are required to file
their proofs of debt by Aug. 26, 2024, to be included in the
company's dividend distribution.

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

The company's liquidators are:

          Adam Botterill
          Damien Grant
          Waterstone Insolvency
          PO Box 352
          Auckland 1140


SMITH AND CAUGHEY: Considers Smaller Future Rather Than Closure
---------------------------------------------------------------
Radio New Zealand reports that iconic Auckland retailer Smith and
Caughey's is now considering a plan to downsize significantly,
rather than closing the doors for good.

According to RNZ, the 144-year-old department store announced in
May that it would permanently shut in 2025.

But in a statement on July 30, chairperson Tony Caughey said
another option for the future of the business had been identified,
and that was to scale back.

He said it would mean closing the Broadway Newmarket store early in
2025 and making the Queen Street store smaller, with a focus on
popular goods and online shopping, RNZ relates.

There would also be job cuts, the report notes. The company
currently employs about 240 staff.

RNZ adds that the business is consulting further with staff on the
second option, with an outcome expected by the end of next week.

Smith & Caughey Ltd, trading as Smith & Caughey's, is a chain of
two mid-sized, upscale department stores in Auckland, New Zealand.




===============
P A K I S T A N
===============

PAKISTAN: S&P Affirms 'CCC+' LongTerm Sovereign Credit Rating
-------------------------------------------------------------
S&P Global Ratings, on July 30, 2024, affirmed its 'CCC+' long-term
sovereign credit rating and 'C' short-term rating on Pakistan. The
outlook on the long-term rating is stable.

S&P's transfer & convertibility assessment remains at 'CCC+'.

Outlook

The stable outlook balances the risks to Pakistan's external
liquidity position and fiscal performance over the next 12 months
against the prospect of continued support from multilateral and
bilateral partners.

Downside scenario

S&P said, "We could lower our ratings if Pakistan's external
indicators deteriorate rapidly or fiscal deficits widen to exceed
the domestic banking system's financing capacity, to the extent
that the government's willingness or ability to service its
commercial debt is diminished. One potential indication of domestic
financing stress would be further increases in the government's
interest burden, which we estimate will exceed 45% of government
revenues over the next few years."

Upside scenario

Conversely, S&P may raise its ratings if Pakistan's external and
fiscal positions improve materially from current levels. Signs of
improvement could include a sustained rise in foreign exchange
reserves, as well as a reduction of Pakistan's debt-service costs
relative to revenues and a lengthening of debt maturities.

Rationale

Pakistan has shored up its foreign reserves over the last 12 months
and near-term default risks have lessened. But S&P believes the
country remains reliant upon favorable macroeconomic and financial
developments to meet its obligations over the long term.

Sustained external concessional help will be key to rebuilding
buffers, in S&P's view. Continued strong foreign fund inflows
alongside moderate current account deficits would likely be
required for Pakistan to restore its external buffers.

Pakistan continues to face high gross external financing needs,
vulnerabilities to energy price developments, and the availability
and timing of foreign support. A notable inflow of funds from the
International Monetary Fund (IMF) and prospective rollovers with
Saudi Arabia, United Arab Emirates (UAE), and China, will support
Pakistan in managing its external financial requirements over the
next six to 12 months.

S&P expects the ratio of government debt to GDP and budgetary
deficits to remain elevated. In combination with continued high
domestic interest rates, this means that over 50% of government
receipts will likely be used to service debt in fiscal 2025 (July
1, 2024-June 30, 2025), with a gradual reduction in the
government's cost of borrowing in subsequent years. Pakistan's
interest servicing-to-revenue ratio remains one of the highest
globally among rated sovereigns.

According to recent media reports, the government is in the early
stages of renegotiating the terms of certain external loans to its
power sector. S&P does not consider the restructuring of official
(non-commercial) debt as a default event. Should these power sector
loans be restructured and it views them as official debt, this will
not constitute a sovereign default and may support the reduction of
Pakistan's debt servicing burden.

Institutional and economic profile: Economic growth to remain
moderate against a challenging backdrop of fractious politics.

-- Pakistan's economic growth in fiscal 2024 modestly rebounded,
following a contraction in fiscal 2023.

-- Tight domestic monetary conditions and persisting inflationary
pressures will continue to weigh on growth, which will be about
3.5% in fiscal year 2025.

-- The government's reform efforts will face volatile social and
political resistance toward austerity and tax enhancing measures.

Pakistan's economy grew 2.4% in fiscal 2024, having recovered from
the impact of severe floods. Agriculture--a critical sector
accounting for 25% of economic output--recovered due to improved
crop yields. This was counterbalanced by underwhelming industry and
services growth. GDP growth will remain modest in current fiscal
year at 3.5%, as elevated prices and daunting reform measures will
weigh on economic activities; prices are gradually declining,
however.

The Pakistani rupee's depreciation against the U.S. dollar in
recent years has also contributed to a sustained stagnation in the
country's nominal GDP per capita. Coupled with lower real GDP
growth expectations, S&P forecasts GDP per capita will stabilize
just below US$1,700 in fiscal 2026.

The government successfully completed the Stand-By-Arrangement
(SBA) with the IMF in April 2024. Disbursements under the SBA,
which began in July 2023, totaled approximately US$3.0 billion. The
IMF disbursement, in addition to new deposits from bilateral
partners, has helped to rebuild Pakistan's liquid foreign exchange
reserves from critical lows early last year.

Pakistan and the IMF have since reached a new Staff Level Agreement
(SLA) on a 37-month Extended Fund Facility (EFF) announced on July
12, 2024. The financial support under the EFF will be US$7 billion,
which is currently subject to approval of the IMF board. The
performance requirements of this program are a continuation and
extension of those set in the SBA. Meeting the EFF conditions will
be critical for Pakistan to receive the disbursements in the coming
quarters.

Persisting inflationary pressures, coupled with modest economic
activity, continue to complicate the implementation of measures to
consolidate the government's wide fiscal deficit. Inflation
averaged 23.4% for fiscal year 2024, albeit lower than 29.2% in the
previous fiscal year. The fiscal consolidation efforts of the
government will be eclipsed by sustained high inflation till it
recedes substantially.

The newly formed coalition government, in the aftermath of the
February 2024 general elections, appointed Shehbaz Sharif from the
Pakistan Muslim League-Nawaz (PML-N) party as the prime minister,
for the second time since 2022. We expect political uncertainty to
remain high owing to a fractious political environment. The
government's ability to navigate the necessary reform
implementation under the IMF program without significant social
unrest, will have significant bearing on policy efficacy over the
coming quarters.

Pakistani politics has been in a state of flux since the ouster of
former Prime Minister Imran Khan of the Pakistan Tehreek-e-Insaf
(PTI) party in a parliamentary no-confidence motion in April 2022.
The political turmoil has hampered the government's reform efforts
to deal with economic challenges in the last two years and has
damaged sovereign credit metrics. S&P believes a more stable
political environment in Pakistan is likely an important
precondition to repairing the government's creditworthiness.

The ratings on Pakistan remain constrained by elevated domestic and
external security risks. The country's security situation has
improved since the early 2010s, but the potential to deteriorate in
the future remains. Possible border tensions with India and
Afghanistan could also have a short-term impact on economic
sentiments.

Flexibility and performance profile: Foreign inflows have helped to
stabilize the critically low external buffers, but there's
sustained pressure on the fiscal and external accounts.

-- Bilateral and multilateral aid has shored up usable foreign
exchange reserves, following a steep decline in fiscal year 2023.

-- Continued support and rollovers of existing credit facilities
will be important to maintaining external buffers.

-- Interest costs consume an enormous proportion of government
receipts.

Pakistan's fiscal and external positions will face continued
pressure from the still-elevated inflation level and interest
rates, although conditions have improved compared with the last
fiscal year. The willingness and ability of policymakers to stay
the course on tight expenditure settings while making continued
enhancements to the revenue base will be critical to meeting
targets set out in the IMF's EFF.

In the recently passed fiscal 2025 budget, the government has set
an ambitious target to cut the budget deficit to 5.9% of GDP from
an estimated 7.4% the year before. It is aiming for an increase in
revenue to Pakistani rupee (PKR) 13 trillion, about 40% higher than
the prior year.

Under the new IMF program, Pakistan is mulling over raising the
agricultural income tax rate, which is currently much lower than
other sectors, to be at par with corporate tax rates. The highest
effective tax rate for agriculture income can rise to as much as
45% from the current 15%. The government expects tax revenue
measures to increase tax revenues by 1.5% of GDP in the current
fiscal year and about 3% of GDP over the IMF program.

S&P believes Pakistan will face significant political and social
pushbacks in trimming its fiscal deficit so quickly. For fiscal
2025, S&P forecasts the general government's fiscal deficit to
decline less steeply to 6.9% of GDP. As a result, Pakistan's
average annual change in net general government debt will average
6.7% of GDP from fiscal 2025 through to fiscal 2027.

Pakistan's net debt stock is likely to remain high at 71% of GDP.
But the main pressure on debt sustainability is the high interest
expense relative to fiscal revenue. This is a major constraint on
our assessment of the government's debt burden. S&P anticipates the
protracted high interest rates and depreciated rupee will keep this
ratio very elevated, at more than 45% of revenues, over the next
few years.

The government's interest burden is exacerbated by high domestic
interest rates. The State Bank of Pakistan (SBP) undertook
aggressive monetary policy to tame surging inflation in the last
two years. In June 2024, the SBP reduced the policy rate by 150
basis points (bps) to 20.5%; it cut the rate by another 100 bps on
July 29, to 19.5%. These were the first cuts in four years.

For the rest of the fiscal year, S&P envisages a gradual easing of
the policy rate due to needs to anchor inflationary forward
expectations. As of mid-July 2024, the government's short-term debt
auctions are yielding between 18% and 21%, down from the 22%-25% a
year ago. The high cost of capital for the government will continue
to weigh on its interest bill.

As a result, the government will likely eschew significant
long-term debt issuance during this period of high rates, so that
it can more quickly reprofile its debt stock if rates fall
materially in future.

New financial aid inflows helped stabilize the external position
during fiscal year 2024. Financial support from bilateral
creditors, including the UAE, Kuwait, Saudi Arabia, and China,
remains critical to Pakistan's ability to meet high external
financing needs. S&P estimates total support from these four
partners at US$16.9 billion as of end-fiscal 2024 and add this sum
to the government's total stock of debt. Additional support from
concessional lenders will depend on Pakistan's ability to maintain
its IMF program.

Pakistan's foreign exchange reserves depend heavily on the renewal
of existing bilateral credit and commercial loan facilities, as
well as on the potential extension of new ones. Sizable
disbursements and deposits from Saudi Arabia (US$2 billion), the
UAE (US$1 billion), and the IMF (US$3 billion) over the last fiscal
year boosted liquid foreign exchange reserves held by the SBP to
about US$9.1 billion at end-May 2024, or less than two months of
projected goods import cover.

Additional deposits or loans from multilateral institutions or
bilateral partners would further add to Pakistan's substantial
narrow net external debt position. S&P forecasts the net external
debt position will reach 135% of current account receipts by the
end of this fiscal year.

Pakistan's external data provision is timely and generally of good
quality. The current account deficit declined to about 1% of GDP in
fiscal 2023, following a shortfall of 4.7% of GDP in fiscal 2022.
However, this has narrowed substantially in fiscal 2024 to a
deficit of 0.2% of GDP, driven by growth in remittances and
exports.

S&P said, "Despite our expectation of current account deficits
remaining modest at an average 1.1% of GDP from fiscal 2025 through
fiscal 2027, Pakistan's continued debt maturities will place
sustained downward pressure on its foreign exchange reserves,
absent considerable net new funding. Consequently, gross external
financing needs, as well as net external indebtedness, will remain
at critical levels over the next one to two years.

"We expect inflation to remain elevated during the first half of
fiscal 2025, before moderating more meaningfully toward the second
half to average 12.7%, on continued high interest rates and fading
currency effects. Pakistan experienced rapid inflation averaging
over 20% in the last two fiscal years, driven in large part by the
depreciation of the rupee.

"The central bank executed aggressive tightening monetary policy,
culminating in a 1,500 bp hike to its policy rate from September
2021 to tame inflationary pressure and stop the further
depreciation of the rupee. We expect the policy rate to remain high
over the next 12 months to guide inflation to the medium-term
target range of 5%-7%."

Pakistan's banking system is modest by international standards.
Total bank assets comprise about 55% of GDP. S&P Global Ratings
does not publish a Banking Industry Country Risk Assessment on
Pakistan.

S&P said, "Despite the banking system's large exposure to the
sovereign, it is, in our opinion, stable, liquid, and adequately
capitalized. Combining our view of Pakistan's government-related
entities and its financial system, we assess the country's
contingent fiscal risks as limited. That said, Pakistan's banking
system bears an outsized exposure to the sovereign, which accounts
for more than half of scheduled banks' total outstanding credit.

"In 2022, Pakistan amended the SBP Act, which affords additional
independence to the central bank, in line with IMF program
objectives. We believe the SBP's autonomy and performance have
strengthened since the establishment of a monetary policy committee
for rate-setting in January 2016. Total SBP holdings of government
securities have fallen slightly over the past two years as the
central bank has stopped providing new financing to the government.
This has strengthened the central bank's capacity to focus on
fighting inflation."

In accordance with S&P's relevant policies and procedures, the
Rating Committee was composed of analysts that are qualified to
vote in the committee, with sufficient experience to convey the
appropriate level of knowledge and understanding of the methodology
applicable. At the onset of the committee, the chair confirmed that
the information provided to the Rating Committee by the primary
analyst had been distributed in a timely manner and was sufficient
for Committee members to make an informed decision.

After the primary analyst gave opening remarks and explained the
recommendation, the Committee discussed key rating factors and
critical issues in accordance with the relevant criteria.
Qualitative and quantitative risk factors were considered and
discussed, looking at track-record and forecasts.

The committee's assessment of the key rating factors is reflected
in the Ratings Score Snapshot above.

The chair ensured every voting member was given the opportunity to
articulate his/her opinion. The chair or designee reviewed the
draft report to ensure consistency with the Committee decision. The
views and the decision of the rating committee are summarized in
the above rationale and outlook. The weighting of all rating
factors is described in the methodology used in this rating
action.

  Ratings List

  RATINGS AFFIRMED

  PAKISTAN

  Sovereign Credit Rating                 CCC+/Stable/C

  Transfer & Convertibility Assessment    

  Local Currency                          CCC+

  PAKISTAN

  Senior Unsecured                        CCC+

  Short-Term Debt                         C




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

ASIA MARINE: Court Enters Wind-Up Order
---------------------------------------
The High Court of Singapore entered an order on July 26, 2024, to
wind up the operations of Asia Marine Logistics Pte. Ltd.

Maybank Singapore Limited filed the petition against the company.

The company's liquidator is:

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


ENVY GLOBAL: Liquidators Seek to Recoup SGD855MM From Ng, Et Al.
-----------------------------------------------------------------
The Straits Times reports the civil trial of a case brought by
liquidators against Ng Yu Zhi, the alleged nickel-trading fraudster
at the centre of a SGD1.5 billion nickel trading scam, and three
others began on July 30 in the High Court.

The liquidators of Ng's three companies are seeking a court order
to recover about SGD855 million from Ng, former directors Lee Si Ye
and Ju Xiao, and former employee Cheong Ming Feng, for their
complicity in what is allegedly the biggest Ponzi scheme in
Singapore's history, ST relates.

Ng and the trio were sued in November 2021 by the liquidators of
Envy Global Trading (EGT), Envy Asset Management (EAM) and Envy
Management Holdings in a bid to recover SGD416.5 million and
US$17.7 million (SGD23.8 million) of investors' monies allegedly
transferred to Ng's own bank accounts under false pretences, ST
recalls.

In December 2022, Ng, the former managing director of EGT and EAM,
was declared a bankrupt upon application by liquidators to recover
these sums from his personal assets.

Ng, who is in remand, did not appear in court for the trial, ST
says.

According to ST, court documents state that Ng's three companies
received about SGD1.09 billion, US$277.2 million and EUR980,000
(SGD1.4 million) in investor funds, supposedly for nickel trading.

Of those sums, SGD593 million, US$192.2 million and EUR880,000
remain outstanding to investors, lawyers David Chan and Lin Ruizi
of Shook Lin & Bok said in opening statements filed on behalf of
the liquidators, ST relays.

In addition, the liquidators are seeking to recover SGD26.2 million
in commissions, profit sharing, dividends and directors' fees paid
to Ms. Lee, US$1.84 million and SGD471,569 from Mr. Ju and SGD1.92
million from Mr. Cheong.

Envy Group was a Singapore-based commodity trader.

The High Court of Singapore entered an order on Aug. 16, 2021, to
wind up the operations of Envy Global Trading Pte. Ltd.

The company's liquidators are:

         Mr. Bob Yap Cheng Ghee
         Mr. Tay Puay Cheng
         Ms. Toh Ai Ling
         c/o KPMG Services Pte. Ltd.
         16 Raffles Quay #22-00
         Hong Leong Building
         Singapore 048581


NEWCO LEAF: Commences Wind-Up Proceedings
-----------------------------------------
Members of Newco Leaf Asia Pte Ltd on July 25, 2024, passed a
resolution to voluntarily wind up the company's operations.

The company's liquidator is:

          Yiong Kok Kong
          180 Cecil Street, #12-04
          Singapore 069546


SPERTA ENGINEERING: Court Enters Wind-Up Order
----------------------------------------------
The High Court of Singapore entered an order on July 26, 2024, to
wind up the operations of Sperta Engineering & Services Pte. Ltd.

Maybank Singapore Limited filed the petition against the company.

The company's liquidator is:

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


SS MOTORING: Court Enters Wind-Up Order
---------------------------------------
The High Court of Singapore entered an order on July 26, 2024, to
wind up the operations of SS Motoring Pte. Ltd.

Maybank Singapore Limited filed the petition against the company.

The company's liquidator is:

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


SUPERSCRYPT INT'L: Creditors' Proofs of Debt Due on Sept. 2
-----------------------------------------------------------
Creditors of Superscrypt International Pte. Ltd. are required to
file their proofs of debt by Sept. 2, 2024, to be included in the
company's dividend distribution.

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

The company's liquidators are:

          Lim Soh Yen
          Loh Li Er Lydia
          c/o 133 New Bridge Road
          #24-01/02 Chinatown Point
          Singapore 059413




=====================
S O U T H   K O R E A
=====================

QOO10 GROUP: Court Freezes Assets, Debts of TMON, WeMakePrice
-------------------------------------------------------------
Yonhap News Agency reports that a Seoul court froze the assets and
debts of TMON and WeMakePrice on July 30, as it begins a process to
determine whether court-led debt restructuring should be allowed
for the e-commerce platforms struggling with a liquidity crisis.

Yonhap relates that the decision came a day after the two
affiliates of the Singapore-based Qoo10 filed for court
receivership with the Seoul Bankruptcy Court, citing their
irreparable financial condition due to the crisis and subsequent
vendor outflows.

According to Yonhap, the two open-market platforms have failed to
pay their vendors, reportedly due to a liquidity crisis caused by
Qoo10's aggressive merger deals. Their unpaid bills amount to
around KRW210 billion (US$151.7 million) and are expected to
increase further, according to the government officials.

Under court decision on July 30, TMON and WeMakePrice are
prohibited from disposing of their assets, while creditors cannot
take action to force debt repayment from the firms until a decision
is made on court-led debt restructuring, Yonhap notes.

This week, the bankruptcy court is expected to hold a hearing with
the CEOs of the two e-commerce firms to decide whether to place
them under court-led debt restructuring.

Yonhap says a court must make a decision within a month, but this
can be delayed by up to three months due to the firms' application
for the "autonomous restructuring support" program, which allows up
to three months for debtors and creditors to negotiate debt
repayment on their own.

If an agreement is reached during the process, the firms'
application for court-led debt restructuring will be automatically
withdrawn.

Qoo10 retails e-commerce products. The Company offers personal
care, sports apparel, consumer electronics, home furnishing, food,
toys, and other consumer products. Qoo10 serves customers
worldwide. Qoo10 owns online marketplaces TMON and WeMakePrice.



                           *********


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,
electronic re-mailing and photocopying) is strictly prohibited
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Information contained herein is obtained from sources believed
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thereof are US$25 each.  For subscription information, contact
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                *** End of Transmission ***