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                     A S I A   P A C I F I C

          Friday, August 2, 2024, Vol. 27, No. 155

                           Headlines



A U S T R A L I A

AEON METALS: First Creditors' Meeting Set for Aug. 6
BILLSON'S BEVERAGES: Collapses After Almost 160 Years in Business
ID FUNDS: Licence Suspended for Failure to Submit Financial Report
LIVETILES LIMITED: Second Creditors' Meeting Set for Aug. 7
MELBOURNE STAR: First Creditors' Meeting Set for Aug. 9

MERCEDES CONSTRUCTION: First Creditors' Meeting Set for Aug. 9
PALO IT: Second Creditors' Meeting Set for Aug. 7
QANTAS AIRWAYS: Egan-Jones Retains BB Senior Unsecured Ratings
REX AIRLINES: AITA Seeks Australia's Government Aid
REX AIRLINES: Called in EY as Advisers in May

TOTAL FIRST: Second Creditors' Meeting Set for Aug. 6
UNITED GLOBAL: ASIC Bans Director for 10 Years and Cancels Licence


C H I N A

CHINA: Liquidators Struggle to Recover Cash From Broke Builders
JINGBO TECHNOLOGY: Incurs $1.2 Million Net Loss in First Quarter


I N D I A

ABRO CHIMIQUE: CARE Keeps D Debt Rating in Not Cooperating
ANAND INFOEDGE: Insolvency Resolution Process Case Summary
ANGEL FEEDS: CARE Keeps B- Debt Rating in Not Cooperating Category
ANUSMERA REALTY: Liquidation Process Case Summary
ATS INFRABUILD: CARE Keeps D Debt Rating in Not Cooperating

BALAJI MOTORS: ICRA Keeps B Debt Ratings in Not Cooperating
BR PROPERTIES: CARE Keeps B- Debt Rating in Not Cooperating
BYJU'S: Former Director Fined US$10,000 a Day Over Missing US$533M
DAULAT FLOUR: CARE Keeps B- Debt Rating in Not Cooperating
EPI VENTURE: Voluntary Liquidation Process Case Summary

FUTURE SUPPLY: CARE Keeps D Debt Ratings in Not Cooperating
GORAYA INDUSTRIES: CARE Keeps B- Debt Rating in Not Cooperating
HOTEL PARMESHWARI: CARE Keeps B- Debt Rating in Not Cooperating
ISINOX LIMITED: Insolvency Resolution Process Case Summary
J R AND COMPANY: CARE Keeps B- Debt Rating in Not Cooperating

KALIS SPARKLING: ICRA Keeps B+ Debt Ratings in Not Cooperating
KAMNA MEDICAL: CARE Keeps D Debt Ratings in Not Cooperating
KRISHAN KRIPA: CARE Keeps B- Debt Rating in Not Cooperating
LEGEND POWER: Insolvency Resolution Process Case Summary
LMJ INTERNATIONAL: ICRA Keeps D Debt Ratings in Not Cooperating

LOT MOBILES: ICRA Keeps B+ Debt Rating in Not Cooperating
MAHADEVI SILK: CARE Keeps B- Debt Rating in Not Cooperating
MANGALDEEP COLD: CARE Keeps D Debt Ratings in Not Cooperating
MIST AVENUE: Insolvency Resolution Process Case Summary
MIST DIRECT: Insolvency Resolution Process Case Summary

OMEGA TRAEXIM: CARE Keeps D Debt Ratings in Not Cooperating
PERFECT INFRAENGINEERS: Insolvency Resolution Process Case Summary
RAJALAKSHMI AUTOMOBILES: CARE Keeps D Rating in Not Cooperating
RAJESHWAR POULTRY: CARE Keeps B- Debt Rating in Not Cooperating
RATHAM FARMS: CARE Keeps D Debt Rating in Not Cooperating Category

RSD OVERSEAS: CARE Keeps B- Debt Rating in Not Cooperating
SAI KRIPA: CARE Keeps B- Debt Rating in Not Cooperating Category
SANCHETI BUILDTECH: Insolvency Resolution Process Case Summary
SAND DUNE: Insolvency Resolution Process Case Summary
SATHYANARAYANA EDUCATION: ICRA Keeps B+ Rating in Not Cooperating

SHEVA SHEVANI: CARE Keeps B- Debt Rating in Not Cooperating
SHOELINE: CARE Keeps B- Debt Rating in Not Cooperating Category
SIGNALX RESEARCH: Voluntary Liquidation Process Case Summary
SUDARSHAN BEOPAR: CARE Keeps B Debt Rating in Not Cooperating
SUPERTECH TOWNSHIP: Insolvency Resolution Process Case Summary

THINK & LEARN: Insolvency Resolution Process Case Summary
TRIDENT SUGARS: Insolvency Resolution Process Case Summary
USHA SHRIRAM: ICRA Keeps D Debt Ratings in Not Cooperating
VARDAAN EXPORTS: CARE Keeps D Debt Ratings in Not Cooperating
VIILBERY HEALTHCARE: Insolvency Resolution Process Case Summary



J A P A N

J. FRONT: Egan-Jones Cuts Senior Unsecured Ratings to BB-
TOKYO ELECTRIC: Egan-Jones Retains BB+ Senior Unsecured Ratings


N E W   Z E A L A N D

FISHER HOUSE: Placed Into Liquidation
GLASSFORCE LIMITED: Court to Hear Wind-Up Petition on Sept. 5
PS LOGISTICS: Court to Hear Wind-Up Petition on Aug. 16
SDCIC NZ: Creditors' Proofs of Debt Due on Aug. 23
TRADE CENTRAL: Creditors' Proofs of Debt Due on Sept. 3

W PROJECTS: Creditors' Proofs of Debt Due on Aug. 23


S I N G A P O R E

CATAHOULA INVESTMENT: Members' Final Meeting Set for Sept. 3
NOBLE DRILLSHIP: Creditors' Proofs of Debt Due on Sept. 2
ORION PCN: Court Enters Wind-Up Order
TIMAH INTERNATIONAL: Court to Hear Wind-Up Petition on Aug. 16


S O U T H   K O R E A

MAGIC MICRO: Monsoon Bid to Confirm Arbitration Award Stayed


T H A I L A N D

FNS HOLDING: Fitch Lowers National Rating to 'CCC-(tha)'

                           - - - - -


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AEON METALS: First Creditors' Meeting Set for Aug. 6
----------------------------------------------------
A first meeting of the creditors in the proceedings of:

     - Aeon Metals Limited;
     - Aussie NQ Resources Pty Ltd;
     - Aeon Walford Creek Ltd;
     - Aeon Isa Exploration Pty Ltd;
     - Aeon Monto Exploration Pty Ltd; and
     - Aeon Walford Exploration Pty Ltd

will be held on August 6, 2024, at 11:00 a.m. via Teams.

Vaughan Strawbridge, Kathryn Evans and Ben Campbell of FTI
Consulting were appointed as administrators of the company on July
26, 2024.


BILLSON'S BEVERAGES: Collapses After Almost 160 Years in Business
-----------------------------------------------------------------
Daily Mail Australia reports that Australian beverages brand
Billson's has plunged into voluntary administration as a perfect
storm of challenges strikes independent brewers.

Husband-and-wife team Nathan and Felicity Cowan, who ran the
historic brewery in Beechworth, northeast Victoria, are devastated
by the collapse of the company which was founded in 1865.

According to the report, the couple blamed the downfall of the
ready-to-drink canned vodka, craft beer and cordial business on a
sharp decline in customer spending due to rising inflation and the
high government excise tax on spirits.

"Over the course of seven years, everyone's hard work and passion
has resulted in overwhelming support by people all over Australia
and some pretty incredible business growth," the owners said in a
statement.

"Unfortunately, that growth masked several mistakes we made along
the way as our systems and processes failed to keep up.

"We're ultimately responsible for these mistakes, and we know that
we have let people down. We are devastated and sorry."

The collapse of the business comes despite annual sales soaring to
about AUD120 million in 2023-24, up from AUD100 million a year
earlier, Daily Mail Australia notes.

Rob Smith & Matthew Hutton of McGrathnicol were appointed as
voluntary administrators of Billson's Beverages Pty Ltd on July 31,
2024.

According to Daily Mail Australia, Mr. Smith explained an extensive
assessment into the business was underway, which would result in
some redundancies.

However, the administrator expects a lot of interest from potential
buyers and is hopeful a Billson's could be sold quickly.

"We are engaging with key stakeholders to maximise the prospect of
successfully completing a sale or recapitalisation of Billson's,"
the report quotes Mr. Smith as saying in a statement.

"Our immediate focus is to undertake an assessment of Billson's
assets and work alongside management, employees, suppliers, and
customers to secure the best outcome for all parties.

"We anticipate launching a business sale process imminently, which
we anticipate will garner significant interest."

In January, Billson's employed approximately 200 staff members.

However, by February the company had slashed this number in half to
100 in an effort to cut costs, with the administrators planning to
implement further job cuts, Daily Mail Australia relays.

Billson's Beverages is an Australia-based craft brewer and
ready-to-drink vodka maker.


ID FUNDS: Licence Suspended for Failure to Submit Financial Report
------------------------------------------------------------------
Australian Securities & Investments Commission (ASIC) has suspended
the Australian financial services (AFS) licence of Id Funds
Management Limited (Id Funds) until Feb. 28, 2025.

The licence was suspended on the basis that Id Funds failed to meet
its statutory audit and financial reporting lodgment obligations
for the financial years ending June 30, 2022 and
June 30, 2023.

ASIC will lift the suspension earlier if Id Funds complies with its
statutory audit and financial reporting lodgment obligations. ASIC
may consider further action if Id Funds continues to not comply
with its obligations at the end of the suspension period.

Id Funds has held AFS licence no. 488178 since March 29, 2017 and
may apply to the Administrative Appeals Tribunal for a review of
ASIC's decision.


LIVETILES LIMITED: Second Creditors' Meeting Set for Aug. 7
-----------------------------------------------------------
A second meeting of creditors in the proceedings of Livetiles
Limited has been set for Aug. 7, 2024 at 11:00 a.m. at the offices
of WLP Restructuring at Level 19, 1 Castlereagh Street in Sydney
and via telephone and video conferencing.

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

Creditors wishing to attend are advised proofs and proxies should
be submitted to the Administrator by Aug. 6, 2024 at 4:00 p.m.

Alan Walker and Glenn Livingstone of WLP Restructuring were
appointed as administrators of the company on July 2, 2024.


MELBOURNE STAR: First Creditors' Meeting Set for Aug. 9
-------------------------------------------------------
A first meeting of the creditors in the proceedings of Melbourne
Star Chauffeurs Pty Ltd will be held on Aug. 9, 2024 at 10:30 a.m.
at the offices of Romanis Cant at Level 2, 106 Hardware Street in
Melbourne.

Manuel Hanna of Romanis Cant was appointed as administrator of the
company on July 30, 2024.


MERCEDES CONSTRUCTION: First Creditors' Meeting Set for Aug. 9
--------------------------------------------------------------
A first meeting of the creditors in the proceedings of Mercedes
Construction Pty Ltd will be held on Aug. 9, 2024 at 10:00 a.m. at
278 Barker Road in Subiaco.

Ross Stephen Thomson of Bankruptcy Advisory Centre was appointed as
administrator of the company on July 29, 2024.


PALO IT: Second Creditors' Meeting Set for Aug. 7
-------------------------------------------------
A second meeting of creditors in the proceedings of Palo IT
Australia Pty Limited has been set for Aug. 7, 2024 at 4:00 p.m.
virtually via Microsoft Teams.

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

Creditors wishing to attend are advised proofs and proxies should
be submitted to the Administrator by Aug. 6, 2024 at 5:00 p.m.

Sule Arnautovic of Salea Advisory was appointed as administrator of
the company on July 9, 2024.


QANTAS AIRWAYS: Egan-Jones Retains BB Senior Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on June 12, 2024, maintained its 'BB'
foreign currency and local currency senior unsecured ratings on
debt issued by Qantas Airways Limited. EJR also withdrew the rating
on commercial paper issued by the Company.

Headquartered in Mascot, Australia, Qantas Airways Limited provides
airline services.


REX AIRLINES: AITA Seeks Australia's Government Aid
---------------------------------------------------
Travel Daily Media reports that in light of the recent collapse of
Rex Airlines, the Australian Travel Industry Association (ATIA)
asked Australia's Federal Government to ensure that any support
package for the airline includes compensation for the wider travel
ecosystem.

According to the report, the AITA pointed out how many travel
agents are currently out of pocket with significant amounts
outstanding and owed by Rex Airlines.

These travel professionals are now also doing all they can to
support those travelling Australians impacted by Rex entering
voluntary administration.

ATIA formally wrote to federal Transport minister Catherine King,
seeking financial support for those affected by this development,
both financially and in terms of additional work supporting
Australian consumers with Rex bookings, Travel Daily Media relays.

"Financial assistance is crucial to help travel businesses manage
this difficult period, and we are hopeful the Federal Government
will understand that," the report quotes AITA chief executive Dean
Long as saying.

"Ensuring that those travel agents impacted are supported is
essential given the circumstances, and also important for
maintaining the integrity and competitiveness of the Australian
travel industry."

Travel Daily Media relates that Mr. Long went on to explain that
Rex Airlines served as a lifeline for much of regional and rural
Australia, ensuring these communities stay connected to the rest of
the country.

He likewise expressed hope that the airline can eventually return
to operations and that the AITA remains committed to supporting its
members through these challenging times.

                         About Rex Airlines

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.

Samuel Freeman, Justin Walsh, and Adam Nikitins of Ernst & Young
Australia (EY Australia) have been appointed Joint and Several
Voluntary Administrators by the Rex Group's respective Boards of
Directors. 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 AIRLINES: Called in EY as Advisers in May
---------------------------------------------
Ayesha de Kretser at The Australian Financial Review reports that
Regional Express Airlines asked EY to conduct a strategic review of
its operations months before it slipped into voluntary
administration, documents filed with the corporate regulator show.

Rex shares were suspended from trading on July 29 and its board met
on July 30 to appoint EY as voluntary administrators. AFR says the
airline has stopped flying between capital cities and agreed to
focus on its regional operations, where it is often the only air
transport link.

According to AFR, EY's declaration of relevant relationships and
indemnities filed with the Australian Securities and Investments
Commission on Aug. 1 revealed Rex's major lender, Asian private
equity firm PAG, asked the airline to bring in consultants to
assess "strategic options".

AFR relates that EY said it was asked to "conduct a limited scope
business review", which did not compromise its independence as the
appointed voluntary administrator.

It was paid more than AUD500,000 up front for its review and
advice.

"EY's advice was limited to preparation of a template financial
model for management to develop inputs and assumptions and
assessing the company's financial position and the consequences of
insolvency and restructuring options," the consultants, as cited by
AFR, said.

"Our work involved the building of the mechanics of the financial
model only. We did not have any input into the assumptions that
underpinned the financial forecasts in the model or nor did we
express any opinion on the achievability of the forecasts."

AFR adds that the declaration also shows Deloitte was consulted for
"contingency planning". It is understood PAG asked Deloitte to
assess liquidating Rex's assets to recoup its AUD120 million
investment in the airline.

Westpac has also emerged as a secured creditor to the airline known
as Rex, understood to have a AUD170 million exposure to the Pel-Air
air ambulance service, which is not in administration, AFR relays.
The bank's debt is fully guaranteed by various state governments.

EY said it had been paid AUD220,000 in advance for its review and
also received AUD300,000 in advance for services provided relating
to contingency planning for a possible voluntary administration
appointment.

"These fees were paid to us by the companies," it said.

The Transport Workers Union said Rex workers have been told more
than 600 jobs are at risk, AFR reports. The airline has no plans to
resume flying between capital cities, but EY is trying to find a
buyer to ensure its regional operations can continue operating.

                         About Rex Airlines

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.

Samuel Freeman, Justin Walsh, and Adam Nikitins of Ernst & Young
Australia (EY Australia) have been appointed Joint and Several
Voluntary Administrators by the Rex Group's respective Boards of
Directors. 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.


TOTAL FIRST: Second Creditors' Meeting Set for Aug. 6
-----------------------------------------------------
A second meeting of creditors in the proceedings of Total First
Home Solutions Pty Ltd has been set for Aug. 6, 2024 at 11:00 a.m.
via teleconference only.

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

Creditors wishing to attend are advised proofs and proxies should
be submitted to the Administrator by Aug. 5, 2024 at 4:00 p.m.

Geoffrey Trent Hancock of Hamilton Murphy was appointed as
administrator of the company on July 1, 2024.


UNITED GLOBAL: ASIC Bans Director for 10 Years and Cancels Licence
------------------------------------------------------------------
Australian Securities & Investments Commission (ASIC) has banned
Joel James Hewish for 10 years from providing financial services,
performing any function involved in carrying on of a financial
services business and controlling an entity that carries on a
financial services business.

ASIC has also cancelled the Australian financial services (AFS)
licence of Mr. Hewish's company, United Global Capital Pty Ltd
(UGC).  ASIC found that UGC's authorised representatives
contacted prospective clients and recommended they establish a
self-managed superannuation fund (SMSF), rollover their existing
superannuation into the SMSF and invest it in highly speculative
investments related to Mr. Hewish.

UGC's AFS licence was cancelled based on ASIC's findings that UGC:

    * used a client onboarding process that lured people into
      investing their retirement savings in UGC-related products
      by having calls made to prospective clients using details
      including those obtained from a third-party website
      operator, offering them a free superannuation 'health
      check',

    * through its authorised representatives, recommended
      investments to clients that included speculative investments

      in Global Capital Property Fund Limited in which Mr. Hewish
      had an interest,

    * attempted to contract out of its personal advice obligations

      whereas its representatives did give personal advice to
      clients in breach of those obligations, including by failing

      to act in clients' best interests and giving them
      inappropriate advice, and

    * contravened a number of its general obligations as an AFS
      licensee including the obligation to do all things necessary

      to ensure the financial services authorised under its
      licence are provided efficiently, honestly and fairly; the
      obligation to take reasonable steps to ensure its
      representatives comply with financial services laws, and the

      obligation to have adequate arrangements in place to manage
      conflicts of interest.

ASIC banned Mr. Hewish having found that he:

    * was involved in UGC's conduct as its responsible manager and

      key person under the licence,

    * demonstrated a fundamental lack of competence, and a
      cavalier attitude to his management of UGC and the
      importance of complying with financial services laws,

    * created a culture of non-compliance and incompetence at UGC,

      And

    * cannot be trusted to comply with financial services laws.

Mr. Hewish and UGC have appealed to the Administrative Appeals
Tribunal for a review of ASIC's decision.

ASIC's order cancelling UGC's licence and banning Mr. Hewish was
served on June 3, 2024, but ASIC has been unable to publish its
decision until now due to interim orders restricting publication
obtained by UGC and Mr. Hewish in the AAT but lifted by the AAT on
July 25, 2024.

Mr. Hewish's banning is now recorded on ASIC's banned and
disqualified register.

UGC was placed into voluntary administration on July 5, 2024. David
Stimpson and Hugh Armenis of SV Partners were appointed Voluntary
Administrators.

ASIC's investigation into the conduct of UGC, Mr. Hewish and
related entities is continuing. ASIC will provide updates on this
matter on its United Global Capital page.

UGC operated as an Australian financial services business based in
Melbourne which held AFS licence no. 496179 since August 18, 2017.

Mr Hewish became a director of UGC on November 8, 2011 and had been
the key person on the licence since August 18, 2017.

Mr Hewish was an authorised representative of UGC from August 21,
2017 to present.

Related property investment company, Global Capital Property Fund
Limited (GCPF) was an authorised representative of UGC from
March 25, 2020 to present.

ASIC made interim stop orders on July 5 and 21, 2022 preventing the
offer of shares to retail investors under GCPF's prospectus as well
as further interim stop orders on August 29 and September 13, 2022
preventing the issue of shares due to a deficient target market
determination.

Although UGC's licence is cancelled, ASIC has specified the licence
still has effect for limited purposes including that UGC continues
to be an AFCA member until May 2025, and it continues to have
insurance cover for clients.

On June 20, 2024 ASIC obtained interim orders from the Federal
Court freezing the assets of UGC and GCPF. The proceedings
regarding the interim orders have been adjourned to 9:30 a.m. on
August 6, 2024.

Clients of UGC should consider seeking independent advice (with no
connection to UGC) in relation to their own circumstances. Impacted
clients should also consider lodging a complaint with the
Australian Financial Complaints Authority if they are concerned
about advice provided to them by UGC.

ASIC has issued warnings to consumers to be wary of high pressure
sales tactics and online advertisements to lure consumers into
receiving inappropriate superannuation switching advice. It is an
ASIC cross-sector priority to deter cold calling superannuation
switching business models. This priority has the broader aim of
protecting consumers from cold calling practices that induce
inappropriate superannuation switching and result in the erosion of
members' superannuation balances.




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CHINA: Liquidators Struggle to Recover Cash From Broke Builders
---------------------------------------------------------------
Bloomberg News reports that liquidators trying to recoup at least a
fraction of creditors' investments in defaulted Chinese builders
are running into dead-ends.

They have encountered a host of challenges, from trying to get paid
to scouring for financial documents and elusive executives,
according to people with knowledge of the matter, Bloomberg relays.
Creditors in three cases, including Sinic Holdings Group Co. and
Yango Justice International Ltd., haven't seen any significant
distribution, they said, declining to be identified discussing
private matters.

Bloomberg relates that Sinic's case stalled, for example, after
representatives from Kroll Ltd. didn't land funding for an
investigation to recover the financial books, the people said.
Since China's property crisis started, at least six developers with
combined assets of more than $300 billion have been ordered by Hong
Kong courts to liquidate.

According to Bloomberg, the struggles reflect the complexities of
winding up Chinese developers which have most of their assets in
the mainland, a credit risk highlighted when their high-yield
dollar bonds took off about two decades ago. While there's an
agreement between Hong Kong and Beijing to recognize insolvency
proceedings, it's limited to a few cities in China. These test
cases raise a thorny question for creditors on whether a winding-up
order is preferable to attempts to keep negotiating.

While liquidation anywhere in the world can be long-drawn out and
complicated, the scale of the tasks is unlike previous
restructurings in Hong Kong given the jurisdiction question and the
amount of assets involved, Bloomberg notes. Country Garden Holdings
Co. and seven other Chinese builders - with about $389 billion in
combined assets - are in the midst of legal battles with creditors
looking to wind them up, Bloomberg says. China Evergrande Group,
the poster child for the sector's difficulties, was ordered into
liquidation in January.  

"We have never seen anything of this scale before, where a whole
sector has sunk," Bloomberg quotes Foreky Wong, founding partner at
Fortune Ark Restructuring Ltd., a Hong Kong-based restructuring
solution firm, as saying. "Liquidators who are seemingly powerful
could end up powerless."

Some offshore bonds of developers in liquidation, including Sinic
and Yango Justice, are indicated at below one cent on the dollar
recently, according to Bloomberg-compiled data. That's lower than
bonds of other defaulters, which have been trading between five to
10 cents.

Funding has been a problem, Bloomberg notes. In Hong Kong,
liquidators are paid from asset sales, and only turn to creditors
and other lenders when the money runs out, according to a note by
law firm Dentons Hong Kong LLP.

Unlike in the US, where debtors often file bankruptcy voluntarily
and are willing to fund it, Chinese builders listed in Hong Kong
have been dragged into liquidation. They have little incentives to
aid a process they had opposed from the start.

Representatives from Deloitte Touche Tohmatsu, who are Yango
Justice's liquidators, have been working on the case without
receiving payment from the debtor, according to people familiar
with the matter, Bloomberg relays. The team seized a small amount
of cash in the company's offshore account, but the funds were
barely sufficient to cover administrative fees, they said.

Earlier this month, Jiayuan International Group Ltd. said in a
filing that its liquidators didn't get a loan from an investor to
fund the case, . They're seeking other investors but acknowledged
that may be difficult. The case is also being handled by
representatives from Deloitte.

"If there are no resources and no one is interested in funding the
case, sometimes you have to close the case," said Wong, who isn't
involved in the cases mentioned in this story. "No one will throw
good money after bad," he said.

"While it's true that some creditors in liquidation cases like
Sinic, Yango, and Jiayuan have yet to see significant
distributions, it's important to note that the liquidation process
can vary considerably from case to case," Deloitte said in an email
in response to questions, Bloomberg relays. "The challenges
encountered by court-appointed liquidators can be highly dependent
on the specific circumstances and complexities involved."

Deloitte said its representatives were able to recover and
distribute a significant amount of funds in the liquidation of
Peking University Founder Group.


JINGBO TECHNOLOGY: Incurs $1.2 Million Net Loss in First Quarter
----------------------------------------------------------------
Jingbo Technology, Inc., filed with the Securities and Exchange
Commission on July 22, 2024, its Quarterly Report on Form 10-Q
disclosing a net loss of $1.20 million on $308,534 of net revenues
for the three months ended May 31, 2024, compared to a net loss of
$1.82 million on $460,165 of net revenues for the three months
ended May 31, 2023.

As of May 31, 2024, the Company had $12.63 million in total assets,
$32.41 million in total liabilities, and a total deficit of $19.78
million.

"These conditions raise substantial doubt about the Company's
ability to continue as a going concern.  The Company's continuation
as a going concern is dependent on long term loans related to
Shaoxing Keqiao Zhuyi Technology Co. and the director (Guowei
Zhang) to meet obligations as they become due and to obtain
additional equity or alternative financing required to fund
operations until sufficient sources of recurring revenues can be
generated.  There can be no assurance that the Company will be
successful in its plans described above or in attracting equity or
alternative financing on acceptable terms, or if at all.  The
consolidated financial statements do not include any adjustments
that might result from the outcome of this uncertainty."

A full-text copy of the Form 10-Q is available for free at:

https://www.sec.gov/ix?doc=/Archives/edgar/data/1647822/000149315224028593/form10-q.htm

                          About Jingbo

Headquartered in Shoujiang Town, Fuyang District, China., Jingbo
Technology, Inc., initially was in the business platform of
providing application software to a global vendor platform to
connect people to businesses and provide a new shopping experience.
The Company's wholly owned subsidiary, Intellegence Parking Group
Limited, is a multinational technology company, with a smart
parking application software and platform business ecosytem as its
main business venture. Intellegence operates facilities at Xiaoshan
Airport Remote Parking Lot, Tianjin Xinhua International
University, Fuyang People's Hospital, Qilu University Hospital,
Shanghai Tesco Supermarket, Hubei Huanggang Central Hospital. It
also currently has eight urban parking projects.

Guangzhou, Guangdong, China-based GGF CPA LTD, the Company's
auditor since 2024, issued a "going concern" qualification in its
report dated July 3, 2024, citing that the Company had incurred
substantial losses during the years and negative working capital,
which raises substantial doubt about its ability to continue as a
going concern.




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ABRO CHIMIQUE: CARE Keeps D Debt Rating in Not Cooperating
----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Abro
Chimique Private Limited (ACPL) continues to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       6.12       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain  
                                   under ISSUER NOT COOPERATING  
                                   category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated May 31, 2023,
placed the rating(s) of ACPL under the 'issuer non-cooperating'
category as ACPL had failed to provide information for monitoring
of the rating. ACPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated April 15, 2024, April 25,
2024, May 5, 2024.

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

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

Abro Chimique Private Limited (ACPL) was incorporated in July, 1995
as Abro Ferrum Private Limited (AFPL). However, ACPL remained
dormant since incorporation as the earlier promoters did not
undertake any activity in that unit. In March, 2014, the current
promoters Mr. Sanjay Kumar Agrawal, Mr. Anil Kumar Kedia and Mr.
Pati Bhasker Naidu took over the company and changed the name of
the company to ACPL. ACPL has set up a manufacturing plant at
Bilaspur, Chhattisgarh with an installed capacity of 1683.07 metric
ton per annum. The company has started commercial operations from
August 2016 and it is engaged in manufacturing of chemical based
products like carbon, water glass, white carbon black, sulphate
salts from chemical treatment of fly ash. Moreover, the company has
not availed any moratorium from its lender.


ANAND INFOEDGE: Insolvency Resolution Process Case Summary
----------------------------------------------------------
Debtor: Anand Infoedge Private Limited
        Registered Address:
        JAO911, Plot No. 10, DLF Tower A,
        Jasola, South Delhi, New Delhi 110025

Insolvency Commencement Date: July 22, 2024

Court: National Company Law Tribunal, Chandigarh Bench

Estimated date of closure of
insolvency resolution process: January 18, 2025

Insolvency professional: Narender Kumar Sharma

Interim Resolution
Professional: Narender Kumar Sharma
              Plot No, D-1/2, Welcom Group CGHS,
              Plot No. 6, Sector-3,
              Dwarka, New Delhi 110078
              Email: nksharma.fcs@gmail.com

                  -- and --

              Plot No. 112A, Phase V, Udyog Vihar,
              Gurugram, Haryana 122016
              Email: cirp.festivalcity@gmail.com

Last date for
submission of claims: August 5, 2024


ANGEL FEEDS: CARE Keeps B- Debt Rating in Not Cooperating Category
------------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Angel
Feeds (AF) continue to remain in the 'Issuer Not Cooperating'
category.

                        Amount
   Facilities        (INR crore)     Ratings
   ----------        -----------     -------
   Long term Bank        6.51        CARE B-; ISSUER NOT
   Facilities                        COOPERATING; Rating continues

                                     to remain under ISSUER NOT
                                     COOPERATING category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 11, 2023,
placed the rating(s) of AF under the 'issuer non-cooperating'
category as AF had failed to provide information for monitoring of
the rating and as agreed to in its Rating Agreement. AF continues
to be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
May 26, 2024, June 5, 2024 and June 15, 2024.

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

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

Angel Feeds (AF), a partnership firm, established in October, 2011
by its partners Mr Rajvir Singh and Mr Jasvir Singh (brother of Mr
Rajvir Singh). The firm is engaged in the manufacturing of poultry
feed which includes layer feed and broiler feed. The commercial
operation started in August, 2013. The firm's manufacturing unit is
located at Panipat, Haryana.


ANUSMERA REALTY: Liquidation Process Case Summary
-------------------------------------------------
Debtor: Anusmera Realty and Infra Private Limited
        A.F.F. 83/A N.G Acharya Marg,
        Chembur Mumbai City,
        Mumbai, Maharashtra 400071

Liquidation Commencement Date: July 6, 2024

Court: National Company Law Tribunal, Mumbai Bench

Liquidator: Umesh Chand Goyal
            Flat No, A-603, Wing-A Tower-4
            "Enchante" Lodha New Cuffe Parade
            Wadala (East), Mumbai 400037

              -- and --

            1343, Level 13, Plot No. 17-18
            Platinum Techno Park
            Sector 30A, Sector 30, Vashi
            Navi, Mumbai, Maharashtra 400705
            Email: anusmera.cirp@gmail.com

Last date for
submission of claims: August 7, 2024


ATS INFRABUILD: CARE Keeps D Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of ATS
Infrabuild Private Limited (AIPL) continue to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Non Convertible     135.00      CARE D; ISSUER NOT COOPERATING;
   Debentures                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. has been seeking information from AIPL to monitor
the ratings vide various email communications dated July 15, 2024,
June 26, 2024, June 20, 2024, June 19, 2024 and numerous phone
calls. However, despite repeated requests, the company has not
provided the requisite information for monitoring the ratings.

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

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

The rating has been reaffirmed on account of non-availability of
requisite information due to non-cooperation by ATS Infrabuild
Private Limited with CARE Ratings Ltd.'s efforts to undertake a
review of the rating outstanding. CARE Ratings Ltd. views
information availability risk as a key factor in its assessment of
credit risk. The reaffirmed in ratings assigned to the instrument
of AIPL factors in non-payment of NCDs principal and redemption
premium due on June 11, 2022 to the investors who have not given
their positive consent for the roll-over by period of two year to
June 11, 2024.

Rating sensitivities: Factors likely to lead to rating actions

Positive factors

* Improvement in liquidity position with timely repayment of debt
obligations.

Analytical approach: Standalone

Outlook: Not Applicable

Detailed description of the key rating drivers:

Key weaknesses

* Delay in servicing of debt obligations: There were delays in
repayment of NCD's principal amount and redemption premium due on
June 11, 2022 to the investor who have not given their positive
consent for the roll-over of the NCD for period of two years to Jun
11, 2024. AIPL has applied for extension of final maturity date of
NCDs from June 11, 2022 to June 11, 2024. Further, company has
received consent on June 09, 2022 for extension from 76.67% of the
investors but remaining investors didn't given their positive
consent for the roll-over and redemption of NCDs.

* Subdued industry scenario: The company is exposed to the
cyclicality associated with the real estate sector which has direct
linkage with the general macroeconomic scenario, interest rates and
level of disposable income available with individuals. In case of
real estate companies, the profitability is highly dependent on
property markets. A high interest rate scenario could further
discourage the consumers from borrowing to finance the real estate
purchases and may depress the real estate market.

Liquidity: Poor

The liquidity profile of ATS Infrabuild Private Limited remains
weak as reflected by slow customer collection and sales momentum.
Due to mismatch between project receipts vis a vis the debt
repayment obligations the liquidity of ATS infrabuild Private
Limited remains constrained.

ATS Infrabuild Pvt Ltd (AIPL), incorporated on October 4, 2007, is
engaged in development of Real Estate Projects. AIPL is a part of
ATS Group (ATS), which has a long-standing presence in real estate
industry primarily in north India. The promoter of the group, Mr.
Getamber Anand, has more than two decades of experience in the real
estate industry. In the past, the group has successfully completed
seven residential/group housing projects with total saleable area
of about 113 lakh square feet (lsf). At present, the ATS group is
developing 22 residential projects across North India (mainly Delhi
NCR) having total saleable area of approximately 361 lsf. AIPL is
currently developing a premium residential group housing project,
CASA Espana, in Sector 121, Mohali Punjab, in a joint venture with
Shivalik Group. The project is being developed in 2 phases. While
Phase 1 is fully approved and is under construction, Phase 2 is at
approval stage. Phase 1 has a total saleable are of 14.34lsf while
Phase 2 has a saleable area of 11.66 lsf.


BALAJI MOTORS: ICRA Keeps B Debt Ratings in Not Cooperating
-----------------------------------------------------------
ICRA has kept the long-term rating of Balaji Motors in the 'Issuer
Not Cooperating' category. The rating is denoted as
[ICRA]B(Stable); ISSUER NOT COOPERATING.

                      Amount
   Facilities      (INR crore)     Ratings
   ----------      -----------     -------
   Long Term-          7.00        [ICRA]B (Stable) ISSUER NOT
   Fund Based-                     COOPERATING; Rating continues
   Cash Credit                     to remain under 'Issuer Not
                                   Cooperating' category

   Long Term-          4.80        [ICRA]B (Stable) ISSUER NOT
   Fund Based-                     COOPERATING; Rating continues
   Term Loan                       to remain under 'Issuer Not
                                   Cooperating' category

   Long Term-          0.20        [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 BM, 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 2004, Balaji Motors (BM) started commercial
operations from September 25, 2015 as an authorised dealer of
Mahindra & Mahindra Limited (MML). The firm sells and services
passenger and commercial vehicles besides selling spare parts and
accessories. BM also sells used vehicles through Mahindra First
Choice. BM has one 3-S facility (salesservices-spares), located at
Jagdalpur in the Bastar district of Chhattisgarh. Apart from
Bastar, the firm also operates in other surrounding districts -
Sukma, Bijapur, and Dantewada and is the sole MML dealer in those
districts. The firm is promoted by the Jagdalpurbased Kapoor
family.


BR PROPERTIES: CARE Keeps B- Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of BR
Properties (BP) continues to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       5.00       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 23, 2023,
placed the rating(s) of BP under the 'issuer non-cooperating'
category as BP had failed to provide information for monitoring of
the rating. BP continues to be non-cooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated May 8, 2024, May 18, 2024, May 28, 2024.

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

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

B.R. Properties (BP) was established in the year 2005 by Mr. Kanak
Deka but after remaining dormant for around 5 years; the entity
commenced operation from April 2010. The entity is engaged in sales
of land and land lease rental services. The entity has long term
lease agreement with Shriram Transport Finance Company Limited for
the period of 12 years starting from May 2014, Project
Implementation Unit JICA Assisted for the period of 5 years
starting from April 2016, Gammon Engineers& constructions Pvt. Ltd.
for the period of 4 years starting from April 2018, TCI Supply
Chain Solutions for the period of 5 years starting from September
2015 and Essel Propack Limited for a period of 9 years starting
from June 2018. The firm receives lease rentals income from its
clients.


BYJU'S: Former Director Fined US$10,000 a Day Over Missing US$533M
------------------------------------------------------------------
Bloomberg News reports that a suspended director of the troubled
Indian educational tech firm Byju's must pay $10,000 a day until he
helps locate $533 million that his company is accused of hiding
from US lenders, a judge said July 31.

Bloomberg relates that Riju Ravindran, brother of Byju's founder,
has been at the center of a nearly two-year-old fight over the
missing cash, which lenders said should be returned to them after
the company defaulted. Ravindran is one of three directors of Think
& Learn Pvt. - which operates the Byju's brand - who were recently
replaced by a trustee as part of an involuntary bankruptcy case
filed in India, according to US court documents.

After imposing the sanctions on Ravindran, US Bankruptcy Judge
Brendan Shannon also rejected a request to put the US debt fight on
hold so Ravindran and the company could find new lawyers, Bloomberg
says. American lawyers for Ravindran and Byju's units want to quit
defending their clients in the bankruptcy dispute, blaming "an
irreparable breakdown."

Instead, Shannon ruled that Ravindran's lawyers must continue to
represent their clients until at least a hearing next month, when
all sides return to US Bankruptcy Court in Wilmington, Delaware,
where much of the conflict has been playing out, according to
Bloomberg.

Bloomberg notes that the moves are the latest twists to an usual
saga involving a company that was once a symbol of India's rising
technology sector. Within 18 months of borrowing $1.2 billion from
US lenders in 2022, Byju's missed key financial reporting
deadlines, had their offices raided by Indian regulators and was
accused by American lenders of defaulting.

Since then, the company has been accused of fraudulently
transferring $533 million away from a shell company set up in the
US that was responsible for paying the debt. Byju's has defended
its actions by claiming it has been targeted by predatory lenders.

The missing money is at the heart of a dispute between lenders owed
$1.2 billion and the startup founded by entrepreneur Byju
Raveendran, Bloomberg states.

The missing cash belongs to a bankrupt shell company, Byju's Alpha
Inc., which is affiliated with Think & Learn and was taken over by
the lenders after their loan defaulted, the report adds.

                           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.


DAULAT FLOUR: CARE Keeps B- Debt Rating in Not Cooperating
----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Daulat
Flour Mill (DFM) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       8.96       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 10, 2023,
placed the rating(s) of DFM under the 'issuer non-cooperating'
category as DFM had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. DFM continues to
be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
May 25, 2024, June 4, 2024 and June 14, 2024.

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

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

Bulandshahr, Uttar Pradesh based Daulat Flour Mill (DFM) was
established in 2012 as partnership firm and commenced its
commercial operations in September, 2014. The firm is currently
being managed by Mr. Daulat Singh with his wife and son Mrs.
Omvati Singh and Mr. Raj Kumar Singh respectively. DFM is engaged
in the processing of wheat into wheat flour (atta), refined wheat
flour (maida), bran and semolina (suji). The company's processing
unit is located in Bulandshahr, Uttar Pradesh.


EPI VENTURE: Voluntary Liquidation Process Case Summary
-------------------------------------------------------
Debtor: EPI Venture Partners LLP
        Flat No. 9, 5th Floor,
        Rushila CHS Ltd
        Carmichael Road
        Mumbai 400026

Liquidation Commencement Date: July 17, 2024

Court: National Company Law Tribunal, Mumbai Bench

Liquidator: Dilipkumar Natvarlal Jagad
            803/804 Ashok Heights
            Opp Saraswati Apartment
            Nikalas Wadi Road
            Near Bhuta School
            Old Nagar X Road
            Gudavali, Andheri East
            Mumbai City, Maharashtra 400069
            Email: dilipjagad@hotmail.com
            Tel: +91-9821142587

Last date for
submission of claims: August 16, 2024


FUTURE SUPPLY: CARE Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Future
Supply Chain Solutions Limited (FSCSL) continue to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      140.53      CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Non-convertible     199.00      CARE D; ISSUER NOT COOPERATING
   debentures                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Detailed rationale and key rating drivers

Vide its press release dated July 28, 2023, CARE Ratings Limited
(CARE Ratings), had reviewed ratings of FSCSL under the 'issuer
not-cooperating' category, as the company failed to provide
information for monitoring ratings and had not paid surveillance
fees for the rating exercise as agreed to in its Rating Agreement.
The company continues to be non-cooperative despite repeated
requests for submission of information through e-mails dated July
8, 2024, July 2, 2024, June 22, 2024, and June 12, 2024, among
others.

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

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

At the time of last rating on July 28, 2023, the following was the
rating weakness (updated for the information available from stock
exchange):

Delays in servicing debt obligation

The company failed to service its debt repayment obligation. On
January 5, 2023, the National Company Law Tribunal (NCLT) admitted
FSCSL for corporate insolvency resolution process (CIRP) under
insolvency and bankruptcy code (IBC) on petition filed by an
operational creditor. The tribunal appointed an RP to take over the
company's management. The resolution professional (RP) has invited
expression of interest (EOI) through public announcement dated
April 21, 2023. EOI received from seven prospective resolution
applicants. The RP has requested for extension of time for
completing the CIRP.

Services Services Transport services Logistics solution provider
Incorporated in March 2006, FSCSL is a Future Group company with a
focus on providing supply chain solutions (for non-agro products)
to its group companies (anchor customers) and to outside companies.
FSCSL provides integrated end-to-end logistics solutions for supply
chain management, and offers warehousing and distribution,
multi-modal transportation and container freight stations. FSC
operations are run through 80 distribution centres across India,
covering 8.09 million ft2 of warehouse space across India.


GORAYA INDUSTRIES: CARE Keeps B- Debt Rating in Not Cooperating
---------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Goraya
Industries (GI) continues to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       9.75       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 10, 2023,
placed the rating(s) of GI under the 'issuer non-cooperating'
category as GI had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. GI continues to be
non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
May 25, 2024, June 4, 2024 and June 14, 2024.

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

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

Goraya Industries (GI) was established in 2010 by Mr Inderpreet
Singh and his two brothers, Mr Balwinder Singh and Mr Joginder
Singh as a partnership firm. The firm is engaged in processing of
paddy at its manufacturing facility located in Fazilka, Punjab. The
firm also undertakes trading of rice.


HOTEL PARMESHWARI: CARE Keeps B- Debt Rating in Not Cooperating
---------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Hotel
Parmeshwari (HP) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       6.00       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   To remain under ISSUER NOT
                                   COOPERATING category  

Rationale & Key Rating Drivers

CARE Ratings Ltd. had, vide its press release dated June 14, 2023,
placed the rating(s) of HPR under the 'issuer non-cooperating'
category as HPR had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. HPR continues to
be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
April 29, 2024, May 9, 2024 and May 19, 2024.

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

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

HPR was incorporated in August 2016 as a partnership firm by Mr.
Laxmi Narayan Pujari, Mr Ram Bihari Pujari and Mr. Vishnu Dutt
Pujari with an objective to establish a hotel at Salasar
(Rajasthan) and agrees to share profit and loss in the ratio of
40:30:30. HPR had started construction of the hotel from the month
of August 2017 which envisaged to be completed by March 2019. The
project consists total 52 rooms and other amenities like
restaurant, banquet hall, swimming pool, gym, spa etc.


ISINOX LIMITED: Insolvency Resolution Process Case Summary
----------------------------------------------------------
Debtor: Isinox Limited
        Registered Address:
        Office Nos. 301 and 304 3rd Floor, A Wing,
        Naman Midtown Off SB Marg,
        Elphinstone Road
        Mumbai - 400013  Maharashatra

Insolvency Commencement Date: July 18, 2024

Court: National Company Law Tribunal, Mumbai Bench

Estimated date of closure of
insolvency resolution process: January 19, 2024

Insolvency professional: Gauri Pankaj Deshpande

Interim Resolution
Professional: Gauri Pankaj Deshpande
              Plot No.89, Manish Layout,
              Sonegaon, Nagpur, 440025
              Email: gpdeshpandeca@gmail.com
              Email: cirpisinox@gmail.com

Last date for
submission of claims: August 6, 2024


J R AND COMPANY: CARE Keeps B- Debt Rating in Not Cooperating
-------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of J R and
Company (JRC) continues to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      17.00       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 08, 2023,
placed the rating(s) of JRC under the 'issuer non-cooperating'
category as JRC had failed to provide information for monitoring of
the rating. JRC continues to be noncooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated April 23, 2024, May 3, 2024, May 13,
2024.

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

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

Bangalore, Karnataka based J R and Company was established in 1989
by Mr. Anoop Daga as a proprietorship concern. The firm is engaged
in the trading of steel products like MS Plates, SS Angles,
Channels, HR Sheets, Coils, Strips among others. The proprietor,
Mr. Anoop Daga looks after the day-to-day affairs of the business.


KALIS SPARKLING: ICRA Keeps B+ Debt Ratings in Not Cooperating
--------------------------------------------------------------
ICRA has kept the Long-Term rating of Kalis Sparkling Water (P)
Ltd. (KSPL) in the 'Issuer Not Cooperating' category. The rating is
denoted as "[ICRA]B+(Stable) ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          5.00       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

   Long Term-         56.08       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Term Loan                      to remain under 'Issuer Not
                                  Cooperating' category

As part of its process and in accordance with its rating agreement
with KSPL. 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.

Kalis Sparkling Water (Private) Limited (KSPL), incorporated in
2010 is engaged in the manufacture of carbonated soft drinks (CSD)
which is marketed under its own brands – "Bovonto" and "Kalimark
Panneer" and "Kali's Club Soda". The company is entirely held by
the promoter family. KSPL traces its roots to the business set up
by Mr. P.V.S. Kaliappan Palaniappa Nadar in 1916, commencing
commercial production from Virudhunagar, Tamil Nadu. The brand
"Bovonto" – the group's largest selling product – was
introduced in 1959 by the group's second-generation promoters.
Currently run by the fourth-generation scions, KSPL functions
largely as a manufacturing company, effecting the entirety of its
sales to group company Kali Aerated Water Works (Private) Limited.
KSPL operates a fully automated; ISO 22000:2005 certified
manufacturing facility in Nilakottai, Dindigul, with an installed
bottling capacity of 260 bottles per minute (bpm) for 200 to 500
ml, 90 bpm for 1.5 litres and 60 bpm for tin cans.

New manufacturing plant at Sri City which is operational from July
2019 has an installed capacity of 300bpm/ 150bpm (200 ml and 500
ml/1500ml respectively) which will aid the company in considerably
lowering its logistics costs and cater to new geographies. The
plant will currently manufacture the group's famous brands Bovonto
and Vibro. Apart from its existing plant, KSPL has an agreement
with an external job-worker in Villupuram M/s Asian Beverage for
the want of additional capacity. The third-party has a capacity of
250 BPM of which 80% will be utilized for 500 ML Pet bottle
production alone. In Aug 2017, the company had transferred one of
its bottling facility from KAPL to KSPL's Sricity plant, hence job
work will discontinue going forward, due to lower logistics cost
from Sri City plant as compared to Villupuram.


KAMNA MEDICAL: CARE Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Kamna
Medical Center Private Limited (KMCPL) continues to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       7.76       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 3, 2023,
placed the rating(s) of KMCPL under the 'issuer non-cooperating'
category as KMCPL had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. KMCPL continues
to be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
May 18, 2024, May 28, 2024 and June 7, 2024.

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

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

Kamna Medical Center Private Limited (KMCPL) was incorporated in
August, 2004 and operates a 250 bedded general purpose hospital in
Meerut, Uttar Pradesh. KMCPL was promoted by Dr. Sunil Gupta, Dr.
Pratibha Agarwal and Dr. Tanay Garg. It provides a full array of
medical services. Apart from this, the company commenced
paramedical courses in 2007 under the medical college (300 seats
per batch) named "KMC College of Nursing". The medical college is
affiliated to Chaudhary Charan Singh University (Meerut) and also
has approvals from Medical Council of India (MCI).

KRISHAN KRIPA: CARE Keeps B- Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Shri
Krishan Kripa Rice Mill (SKKRM) continue to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      12.00       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 13, 2023,
placed the rating(s) of SKKRM under the 'issuer non-cooperating'
category as SKKRM had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. SKKRM continues
to be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
May 28, 2024, June 7, 2024 and June 17, 2024.

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

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

Kurukshetra-based (Haryana) Shree Krishan Kripa Rice Mills (SKKRM)
established in 2007 as partnership concern by Mr Sat Pal, Mr Ved
Prakash, Ms Sunita Rani and Ms Sushama Rani sharing profit and
losses equally. SKKRM is engaged in milling, processing of both
basmati and non-basmati rice. The firm is also engaged in trading
of rice.


LEGEND POWER: Insolvency Resolution Process Case Summary
--------------------------------------------------------
Debtor: Legend Power Private Limited

        Registered Address:
        103, Ground Floor, Gali No. 6,
        Jaitpur, Badarpur, New Delhi - 110044

        Old Address:
        921-A, Ninth Floor, Devika Tower,
        Nehru Place, New Delhi 110019

Insolvency Commencement Date: July 22, 2024

Court: National Company Law Tribunal, New Delhi Bench III

Estimated date of closure of
insolvency resolution process: January 18, 2025

Insolvency professional: Bihari Lal Chakravarti

Interim Resolution
Professional: Bihari Lal Chakravarti
              GC - 901 Aditya Mega City,
              Vaibhav Khand Indirapuram, G
              haziabad, Uttar Pradesh - 201014
              Email: blchakravati.associates@gmail.com
              Email: cirp.legendpower@gmail.com

Last date for
submission of claims: August 5, 2024


LMJ INTERNATIONAL: ICRA Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------------
ICRA has kept the long-term and Short-Term rating of LMJ
International Limited 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-        69.45       [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Cash Credit                   'Issuer Not Cooperating'
                                 Category

   Short-term-      104.25       [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Cash Credit                   'Issuer Not Cooperating'
                                 Category

   Short-term       330.00       [ICRA]D; ISSUER NOT COOPERATING;
   Non-fund based                Rating continues to remain under
                                 'Issuer Not Cooperating'
                                 Category

   Short Term-       43.00       [ICRA]D; 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 LMJ International 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 as a partnership firm in 1968, LIL was converted into a
closely-held public limited company in 1992. The company is
primarily involved in the trading of agro and non-agro commodities
in domestic as well as international markets. Besides, the company
is involved in the processing of few agro products like rice,
wheat, pulses and coffee. The company has its processing units
located in Kushalnagar (Karnataka), Coimbatore (Tamil Nadu), Vizag
(Andhra Pradesh), Panipat (Haryana) and Sankrail (West Bengal).
Apart from these, LIL also provides storage facilities to various
parties with its warehouses located at Kushalnagar (Karnataka),
Vizag (Andhra Pradesh), Panipat (Haryana), Sankrail (West Bengal)
and Kolkata (West Bengal). The company is an ISO 22000:2005
certified and a Government-recognised export house.


LOT MOBILES: ICRA Keeps B+ Debt Rating in Not Cooperating
---------------------------------------------------------
ICRA has kept the Long-Term rating of Lot Mobiles Private Limited
(LMPL) in the 'Issuer Not Cooperating' category. The rating is
denoted as "[ICRA]B+(Stable) ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          5.00       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

As part of its process and in accordance with its rating agreement
with LMPL, 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.

Lot Mobiles Private Limited (LMPL) was incorporated in 2012 in
order to undertake retailing of Telecommunication devices,
particularly mobiles phone and tablets and telecommunication
services through a chain of multi -brand and multi service outlets
under the brand name of 'LOT'. Currently, LMPL has total 108 retail
outlets in various cities of Andhra Pradesh and Telangana selling
mobiles communication devices of brands such as Apple, Blackberry,
Celkon, HTC, Karbon, Micromax, Nokia, Samsung, LG, and Sony. LMPL
also provides accessories and services like recharge, new sim card,
hello-tunes and other downloads.


MAHADEVI SILK: CARE Keeps B- Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Mahadevi
Silk and Sarees Textiles and Garments (MSSTG) continues to remain
in the 'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       8.34       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   To remain under ISSUER NOT
                                   COOPERATING category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 8, 2023,
placed the rating(s) of MSSTG under the 'issuer non-cooperating'
category as MSSTG had failed to provide information for monitoring
of the rating. MSSTG continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated April 23, 2024, May 3, 2024,
May 13, 2024.

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

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

Karnataka based Mahadevi Silk and Sarees Textile and Garments
(MSSTG) was established in 2016 and started its commercial
operations from February 2017. MSSTG was promoted by Mr. Santosh G.
Shet and their family members. The firm is mainly engaged in
trading of textile and readymade garments. The firm purchases
Fabric and Readymade garments from the suppliers located in
Karnataka, Tamil Nadu, Mumbai, Ahmadabad, Varanasi, Gujarat and
Kolkata and sells the products to customers located in Hubli. The
firm owns their shopping mall in the name of "Mahadevi Silk and
Sarees, Textile and Garments" in the Hubli, Karnataka.


MANGALDEEP COLD: CARE Keeps D Debt Ratings in Not Cooperating
-------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Mangaldeep
Cold Storage Private Limited (MCSPL) continue to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       7.87       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Short Term Bank      0.13       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   Under ISSUER NOT COOPERATING
                                   Category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated May 31, 2023,
placed the rating(s) of MCSPL under the 'issuer non-cooperating'
category as MCSPL had failed to provide information for monitoring
of the rating. MCSPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated April 15, 2024, April 25,
2024, May 5, 2024.

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

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

Mangaldeep Cold Storage Private Ltd. incorporated on April 21, 1997
was promoted by Samui family of West Bengal to set up a cold
storage facility with a storage capacity of 15,800 MTPA in Paschim
Midinipur district of West Bengal. MCSPL is engaged in the business
of providing cold storage facility primarily for potatoes to
farmers & traders. Besides providing cold storage facility, it also
provides advances to farmers for farming activities against the
potato stored.


MIST AVENUE: Insolvency Resolution Process Case Summary
-------------------------------------------------------
Debtor: Mist Avenue Private Limited
        Registered Address:
        28, Raja Garden,
        West Delhi, New Delhi 110015

Insolvency Commencement Date: July 22, 2024

Court: National Company Law Tribunal, Chandigarh Bench

Estimated date of closure of
insolvency resolution process: January 18, 2025

Insolvency professional: Narender Kumar Sharma

Interim Resolution
Professional: Narender Kumar Sharma
              Plot No, D-1/2, Welcom Group CGHS,
              Plot No. 6, Sector-3,
              Dwarka, New Delhi 110078
              Email: nksharma.fcs@gmail.com

                  -- and --

              Plot No. 112A, Phase V, Udyog Vihar,
              Gurugram, Haryana 122016
              Email: cirp.festivalcity@gmail.com

Last date for
submission of claims: August 5, 2024


MIST DIRECT: Insolvency Resolution Process Case Summary
-------------------------------------------------------
Debtor: Mist Direct Sales Private Limited
        Registered Address:
        1A, Kanchanjunga Building,
        18, Barakhamba Road,
        Central Delhi, New Delhi 110001

Insolvency Commencement Date: July 22, 2024

Court: National Company Law Tribunal, Chandigarh Bench

Estimated date of closure of
insolvency resolution process: January 18, 2025

Insolvency professional: Narender Kumar Sharma

Interim Resolution
Professional: Narender Kumar Sharma
              Plot No, D-1/2, Welcom Group CGHS,
              Plot No. 6, Sector-3,
              Dwarka, New Delhi 110078
              Email: nksharma.fcs@gmail.com

                 -- and --

              Plot No. 112A, Phase V, Udyog Vihar,
              Gurugram, Haryana 122016
              Email: cirp.festivalcity@gmail.com

Last date for
submission of claims: August 5, 2024


OMEGA TRAEXIM: CARE Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Omega
Traexim Inc (OTI) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       50.00      CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Short Term Bank      50.00      CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale & Key Rating Drivers

CARE Ratings Ltd. had, vide its press release dated June 14, 2023,
placed the rating(s) of OTI under the 'issuer non-cooperating'
category as OTI had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. OTI continues to
be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
April 29, 2024, May 9, 2024 and May 19, 2024.

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

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

Incorporated in 2013, Omega Traexim Inc. is a proprietorship firm
promoted by Mrs. Khadija Hassan. The firm is engaged in
manufacturing and export of brass art ware, EPNS wares and all
kinds of Indian handicrafts items to various overseas destinations
like UAE and Europe. Its manufacturing unit is located at
Moradabad, UP.


PERFECT INFRAENGINEERS: Insolvency Resolution Process Case Summary
------------------------------------------------------------------
Debtor: Perfect Infraengineers Limited

        Registered Address:
        R-637, TTC Industrial Area
        MIDC, T.B. Road, Rabale
        Navi Mumbai, Thane - 400708

        Address at which the books of account
        are maintained:
        168, Bhanusali Chambers,
        Sant Tukaram Road, Masjid East, Mumbai,
        Maharashtra, India, 400009

Insolvency Commencement Date: July 15, 2024

Court: National Company Law Tribunal, Mumbai Bench

Estimated date of closure of
insolvency resolution process: January 12, 2025

Insolvency professional: Gaurang Chhotalal Shah

Interim Resolution
Professional: Gaurang Chhotalal Shah
              Flat 204 A Wing Raj Vaibhav 1
              CHS Dahanukar Wadi Mahavir Nagar
              Kandivali West Mumbai Suburban,
              Maharashtra-400067
              Email: fcsgaurang.shah@gmail.com

                -- and --

              1221, Maker Chamber V,
              Nariman Point, Mumbai - 400021
              Email: cirp.pil01@gmail.com

Last date for
submission of claims: July 30, 2024


RAJALAKSHMI AUTOMOBILES: CARE Keeps D Rating in Not Cooperating
---------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Rajalakshmi
Automobiles Private Limited (RAPL) continues to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      29.82       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated May 18, 2023,
placed the rating(s) of RAPL under the 'issuer non-cooperating'
category as RAPL had failed to provide information for monitoring
of the rating. RAPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated April 2, 2024, April 12, 2024,
April 22, 2024.

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

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

RAPL is an authorised dealer of Mahindra Trucks & Buses Division
(MTBD) of Mahindra & Mahindra Limited. RAPL has two showrooms cum
service centre outlets in Bangalore and five showrooms cum service
centres in Tamil Nadu. The company is
engaged in sale of commercial vehicles which include Light
Commercial Vehicles (LCV) trucks & buses, Heavy Commercial Vehicles
(HCV), spare parts & accessories and servicing of vehicles.

RAJESHWAR POULTRY: CARE Keeps B- Debt Rating in Not Cooperating
---------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Rajeshwar
Poultry & Hatcheries (RPH) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank        5.85      CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 10, 2023,
placed the rating(s) of RPH under the 'issuer non-cooperating'
category as RPH had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. RPH continues to
be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
May 25, 2024, June 4, 2024 and June 14, 2024.

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

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

Rajeshwar Poultry & Hatcheries was established as a partnership
firm in January 2018 and is currently being managed by Mr. Bhartpal
Singh and Mrs. Manginder Kaur as its partners. RPH is established
with an aim to set up a poultry farming business at
its farm located at District Jind, Haryana. Financials are not
available as firm was at project stage at time of initial rating.


RATHAM FARMS: CARE Keeps D Debt Rating in Not Cooperating Category
------------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Ratham
Farms and Feeds (RFF) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       6.00       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated May 31, 2023,
placed the rating(s) of RFF under the 'issuer non-cooperating'
category as RFF had failed to provide information for monitoring of
the rating. RFF continues to be non-cooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated April 15, 2024, April 25, 2024, May 5,
2024.

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

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

Ratham Farms and Feeds (RFF) was established in the year 1990 by
Mr. Krishnasamy Ramesh Kumar. The proprietor has more than two
decades of experience in poultry business. The firm is engaged in
farming of egg, laying poultry birds (chickens) and trading of
eggs, cull birds & their Manure. The firm mainly buys chicks from
Venkateshwara Hatcheries, Tamil Nadu and raw materials for feeding
of birds like broken rice, maize, sun flower oil cake, shell grit,
minerals and soya from Mahindra Feeds and other local suppliers.
The firm sells all its products like eggs and cull birds to
retailers located at Kerala through own sales personnel and
dealers.


RSD OVERSEAS: CARE Keeps B- Debt Rating in Not Cooperating
----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of RSD
Overseas (RO) continues to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      10.00       CARE B-; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 10, 2023,
placed the rating(s) of RO under the 'issuer non-cooperating'
category as RO had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. RO continues to be
non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
May 25, 2024, June 4, 2024 and June 14, 2024.

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

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

Uttar Pradesh based RSD Overseas (RO) was established as a
partnership firm in 2013 by Mr. Raju Goel and Mr. Ankit Goel. The
firm is engaged in trading of rice and other FMCG products such as
spices, desi ghee, pickles etc.


SAI KRIPA: CARE Keeps B- Debt Rating in Not Cooperating Category
----------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Sai Kripa
agro Processor (SKAP) continue to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       6.00       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale & Key Rating Drivers

CARE Ratings Ltd. had, vide its press release dated June 16, 2023,
placed the rating(s) of SKAP under the 'issuer non-cooperating'
category as SKAP had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. SKAP continues
to be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
May 1, 2024, May 11, 2024 and May 21, 2024.

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

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

Udaipur (Rajasthan) based Sai Kripa Agro Processor (SKAP) was
formed as a proprietorship concern in 2018 by Ms Anjali Dadheech
(Proprietor) with an objective to set up a unit for extraction of
soyabean oil from soya seeds with an installed capacity of 30000 MT
per annum.


SANCHETI BUILDTECH: Insolvency Resolution Process Case Summary
--------------------------------------------------------------
Debtor: Sancheti Buildtech Private Limited
13, Hari Sewa Marg,
        Bhilwara, Rajasthan - 311001

Insolvency Commencement Date: July 16, 2024

Estimated date of closure of
insolvency resolution process: January 12, 2025

Court: National Company Law Tribunal, Hyderabad Bench

Insolvency
Professional: Rishabh Chand Lodha
       E-5, Basant Vihar, Bhilwara - 311001
              Email: rishabhlodha57@gmail.com
              Email: cirp.sancheti@gmail.com

Last date for
submission of claims: July 30, 2024


SAND DUNE: Insolvency Resolution Process Case Summary
-----------------------------------------------------
Debtor: Sand Dune Construction Private Limited
D-29, Ashiana Apartment
        Shanti Path, Tilak Nagar,
        Jaipur, Rajasthan-302005

Insolvency Commencement Date: July 16, 2024

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

Court: National Company Law Tribunal, Jaipur Bench

Insolvency
Professional: Garima Diggiwal
       91, Moji Colony, Malviya Nagar,
              Jaipur, Rajasthan-302017
              Email: garima286@gmail.com
              Email: cirp.sanddune@gmail.com

Last date for
submission of claims: July 30, 2024


SATHYANARAYANA EDUCATION: ICRA Keeps B+ Rating in Not Cooperating
-----------------------------------------------------------------
ICRA has kept the Long-Term rating of Sri Sathyanarayana Education
Trust (erstwhile Sri Sathyanarayana Educational Society) (SSET) in
the 'Issuer Not Cooperating' category. The rating is denoted as
"[ICRA]B+(Stable) ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-         16.00       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

As part of its process and in accordance with its rating agreement
with SSET, 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.

Sri Sathyanarayana Educational Trust (SSET) was registered and
incorporated in the year 1990 by Mr. T. Venugopal. The trust is
currently being managed by the founder Mr. T. Venugopal and his
wife Mrs. Sowbhagyavathy Venugopal. The society's operations began
with the setting up of New Baldwin Residential School in 1990 which
is located in Doddabanaswadi, Bangalore. The school provides
education from pre-nursery to standard X. The curriculum at NBRS is
affiliated to Indian Certificate of Secondary Education, New Delhi
(ICSE) and Karnataka Secondary Education. With a strong educational
objective towards consistent performance and to impart education of
international standards, New Baldwin International Residential
School was established in 2006.This campus is situated near Mandur
Road. This school offers International General Certificate of
Secondary Education (IGCSE) Curriculum from IV class onwards and
ICSE from Nursery to Std. X. New Baldwin Residential PU College
came into existence in 2007 in the very same campus where the New
Baldwin International Residential School has been set up. In order
to facilitate further learning, the society has set up Sri Sai
Sathyanarayana College in Doddabanaswadi, wherein extensive options
and specialization at the predegree and degree level are offered.
The college offers science and commerce streams in PU level; BBM,
BCA and B. Com streams in the degree level. In 2014 and 2015, the
trust has set up New Baldwin International School in Anekal and TC
Palya respectively.


SHEVA SHEVANI: CARE Keeps B- Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Sheva
Shevani Cotton Industries (SSCI) continue to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       7.65       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 6, 2023,
placed the rating(s) of SSCI under the 'issuer non-cooperating'
category as SSCI had failed to provide information for monitoring
of the rating. SSCI continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated May 21, 2024, May 31, 2024,
June 10, 2024.

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

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

Telangana based, Sheva Shevani Cotton Industries (SSCI) was
incorporated in May 2016 as a partnership firm and is promoted by
Ms. V. Santhoshi Kumari, managing partner along with her family
members. Firm's registered office and factory are located in
Rukmapur, Telangana. Prior to the establishment of SSCI, the
spouses of the current partners have established "Subramanya Cotton
Ginning Industry" in the year 2008 as partnership firm. The firm is
engaged in ginning and pressing of cotton produces
5000 quintals of lint per month during on s eason. Whereas, during
off season the firm produces 0-100 quintals of lint per month and
to exist in the market, firm sells maize or any other agricultural
products. SSCI purchases 90% of raw cotton from farmers located in
Karimnagar district and 10% from traders in Karimnagar district in
the state of Telangana. The firm has the customer base from across
India in the states of Tamilnadu, Coimbatore (Lint) and Haryana,
Gujarat, Madhya Pradesh, Uttar Pradesh, Punjab, Maharashtra and
Rajasthan. The firm also s ells to other countries through deemed
exports.


SHOELINE: CARE Keeps B- Debt Rating in Not Cooperating Category
---------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Shoeline
continue to remain in the 'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       8.15       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 8, 2023,
placed the rating(s) of Shoeline under the 'issuer noncooperating'
category as Shoeline had failed to provide information for
monitoring of the rating. Shoeline continues to be noncooperative
despite repeated requests for submission of information through
e-mails, phone calls and a letter/email dated April 23, 2024, May
3, 2024, May 13, 2024.

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

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

Shoeline was established as a proprietorship frim by Mr. Manish
Kawlra in November 2002 at Chennai, Tamil Nadu. The firm is engaged
in manufacturing of leather shoe uppers. Shoeline imports 80% of
raw materials from Germany and Italy and remaining 20% from Agra
and Chennai. The process includes raw leather into pattering in
different size and colors and then finished product. The firm
exports (100%) the finished products to German, France, United
Kingdom, Portugal and Austria. Shoeline has four manufacturing
branches located at Chennai, Tamil Nadu.


SIGNALX RESEARCH: Voluntary Liquidation Process Case Summary
------------------------------------------------------------
Debtor: Signalx Research Private Limited
2nd Floor, Prestige Pinnacle No. 113,
        Koramangala Industrial Layout,
        Bangalore, Bengaluru,
        Karnataka, India, 560095

Insolvency Commencement Date: July 13, 2024

Court: National Company Law Tribunal Ahmedabad Bench

Liquidator: Anagha Anasingaraju
            1-2 Aishwarya Sankul,
            17 G.A. Kulkarni Path,
            Opposite Joshi's Railway Museum,
            Kothrud, Pune - 411038
            Email: rp.anagha@kanjcs.com

Last date for
submission of claims: August 12, 2024


SUDARSHAN BEOPAR: CARE Keeps B Debt Rating in Not Cooperating
-------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Sudarshan
Beopar Company Limited (SBCL) continue to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      16.00       CARE B; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   To remain under ISSUER NOT
                                   COOPERATING category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated May 12, 2023,
placed the rating(s) of SBCL under the 'issuer non-cooperating'
category as SBCL had failed to provide information for monitoring
of the rating. SBCL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated March 27, 2024, April 6, 2024,
April 16, 2024.

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

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

West Bengal based Sudarshan Beopar Company Limited (SBCL)
incorporated in October 1979, was owned and controlled jointly by
Jain and Agarwal Family. Initially the company was promoted by Shri
Kashi Prasad Saraogi, Sudarshan Saraogi and Hazarimal
Fatehpuria and later in the year 2008, the management was changed
to Mr. Surendra Kumar Agarwal, Mr. Arun Kumar Maheshwari and Mr.
Ankit Jain. SBCL is engaged in flour milling activities with its
manufacturing facility located at Chandauli, Uttar Pradesh. The
company manufactures atta, maida, sooji and bran sells through
wholesalers and dealers with a processing capacity of 225 ton per
day (TPD). The company is under process of modernization of
existing manufacturing facilities along with expansion of capacity
of roller mill from existing 225 TPD to 350 TPD.

SUPERTECH TOWNSHIP: Insolvency Resolution Process Case Summary
--------------------------------------------------------------
Debtor: Supertech Township Project Limited
        Registered Address:
        1114, Hemkunt Chambers
        11th Floor 89, Nehru Place
        New Delhi, Delhi, India 110019

Insolvency Commencement Date: July 12, 2024

Court: National Company Law Tribunal, New Delhi Bench

Estimated date of closure of
insolvency resolution process: January 8, 2025

Insolvency professional: Umesh Singhal

Interim Resolution
Professional: Umesh Singhal
              Sigma Legal Group
              407-408 GD-ITL Tower
              B-08, Nataji Subhash Place
              Pitampura, New Delhi 110034
              Email: singhaluk@hotmail.com
              Email: supertechcirp@gmail.com

Last date for
submission of claims: July 26, 2024


THINK & LEARN: Insolvency Resolution Process Case Summary
---------------------------------------------------------
Debtor: Think & Learn Private Limited
IBC Knowledge Park, 4/1, 2ND Floor, Tower D,
        Bannerghatta Main Road, Bengaluru,
        Karnataka India, 560029

Insolvency Commencement Date: July 16, 2024

Estimated date of closure of
insolvency resolution process: January 12, 2025

Court: National Company Law Tribunal, Hyderabad Bench

Insolvency
Professional: Mr. Pankaj Srivastava
       #58, 3rd Cross Vinayaka Nagar
              Hebbal Bengaluru-560024
              Email: psri@live.com
              Email: ip.byjus@outlook.com

Last date for
submission of claims: July 31, 2024


TRIDENT SUGARS: Insolvency Resolution Process Case Summary
----------------------------------------------------------
Debtor: Trident Sugars Limited

        Registered Address:
        Kothur (B) Village, Madhunagar Post
        Medak, Zaheerabad, Telangana
        India - 502228

        Corporate Office:
        House of Shalom, Plot No. 13
        Survey No. 90/1, II Floor
        Green Land Colony
        Gachibowli, Hyderabad
        Telangana, India 500032

Insolvency Commencement Date: July 9, 2024

Court: National Company Law Tribunal, Hyderabad Bench

Estimated date of closure of
insolvency resolution process: January 5, 2025

Insolvency professional: Manjeet Bucha

Interim Resolution
Professional: Manjeet Bucha
              5-9-91 & 93, D. No. 204, 2nd Floor
              Shakti Sai Complex,
              Near Udai Clinic, Chapel Road
              Abids, Hyderabad
              Telangana 500001
              Email: manjeetbucha@gmail.com
              Telephone: +919346955001

Last date for
submission of claims: July 26, 2024


USHA SHRIRAM: ICRA Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------
ICRA has retained the ratings for the bank facilities of USHA
Shriram Enterprises Private Limited (USEPL) under the 'Issuer Not
Cooperating' category. The rating is denoted as: "[ICRA]D/[ICRA]D
ISSUER NOT COOPERATING".

                    Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Long-term-        21.00      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Cash Credit                  'Issuer Not Cooperating'
                                Category

   Short-term-       10.00      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Cash Credit                  'Issuer Not Cooperating'
                                Category

   Short-term         9.20      [ICRA]D; ISSUER NOT COOPERATING;
   Non-fund based               Rating continues to remain under
   Limits                       'Issuer Not Cooperating'
                                Category

   Long-term/         0.80      [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 USEPL, ICRA has been trying to seek information from the
entity so as to monitor its performance, but despite repeated
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 remain under the "Issuer Not Cooperating" category.
The rating is based on the best available information.

USEPL is a multi-product company established in the year 1983. The
product range falls under the Consumer Durables category. It has a
range of products from Home & Institutional Lighting, Furniture &
Mattresses, Pressure Cookers & Cookware, Televisions & Accessories,
Water & Air Purifiers, Mobiles and CCTV Camera among others. The
products are marketed under the brand USHA/ USHA Shriram. The Fans
& Appliances are marketed exclusively under the premium brand
"EUROLEX".


VARDAAN EXPORTS: CARE Keeps D Debt Ratings in Not Cooperating
-------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Vardaan
Exports (VE) continues to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      14.00       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Long Term/           3.00       CARE D/CARE D; ISSUER NOT
   Short Term                      COOPERATING; Rating continues
   Bank Facilities                 to remain under ISSUER NOT
                                   COOPERATING category

   Short Term Bank      1.00       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 10, 2023,
placed the rating(s) of VE under the 'issuer non-cooperating'
category as VE had failed to provide information for monitoring of
the rating and as agreed to in its Rating Agreement. VE continues
to be non-cooperative despite repeated requests for submission of
information through emails, phone calls and a letter/email dated
May 25, 2024, June 4, 2024 and June 14, 2024.

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

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

Vardaan Exports (VE) was established as a partnership firm in 2009
by Mr. J. B. Bansal and Mr. Sachin Garg. The firm is engaged in
milling, processing and trading of basmati and non-basmati rice.


VIILBERY HEALTHCARE: Insolvency Resolution Process Case Summary
---------------------------------------------------------------
Debtor: Viilbery Healthcare Private Limited
        Registered Address:
        130, Shanta Industrial Estate, 1st Floor
        I. B. Patel Road, Goregaon East
        Mumbai City, Mumbai
        Maharashtra, India 400063

Insolvency Commencement Date: July 16, 2024

Court: National Company Law Tribunal, Mumbai Bench

Estimated date of closure of
insolvency resolution process: January 12, 2025

Insolvency professional: Gaurang Chhotalal Shah

Interim Resolution
Professional: Gaurang Chhotalal Shah
              Flat 204 A Wing Raj Vaibhav 1
              CHS Dahanukar Wadi Mahavir Nagar
              Kandivali West Mumbai Suburban,
              Maharashtra-400067
              Email: fcsgaurang.shah@gmail.com

                  -- and --

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

Last date for
submission of claims: July 30, 2024




=========
J A P A N
=========

J. FRONT: Egan-Jones Cuts Senior Unsecured Ratings to BB-
---------------------------------------------------------
Egan-Jones Ratings Company, on June 28, 2024, downgraded the
foreign currency and local currency senior unsecured ratings on
debt issued by J. Front Retailing Co., Ltd. to BB- from B+. EJR
also withdrew the rating on commercial paper issued by the
Company.

Headquartered in Tokyo, Japan, J. Front Retailing Co., Ltd. is a
holding company established through the merger of Daimaru and
Matsuzakaya.


TOKYO ELECTRIC: Egan-Jones Retains BB+ Senior Unsecured Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on June 14, 2024, maintained its 'BB+'
foreign currency and local currency senior unsecured ratings on
debt issued by Tokyo Electric Power Company Holdings, Incorporated.


Headquartered in Chiyoda City, Tokyo, Japan, Tokyo Electric Power
Company Holdings, Incorporated generates, transmits, and
distributes electricity.




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

FISHER HOUSE: Placed Into Liquidation
-------------------------------------
The Times reports that Fisher House Limited is in liquidation as of
August 1, according to the NZ Companies Register website.

PKF Corporate Recovery and Insolvency (Auckland) Limited has been
appointed liquidator of the business, which is trading as Fisher
House, by shareholder special resolution.

The first liquidator report is due to August 8, The Times
discloses.

As the Times has reported, the iconic east Auckland bar and grill,
located in Highbrook, was closed on July 31 and its car park was
empty.

A notice had been attached to its front door that states: "Owing to
circumstances beyond our control, we regret to advise that Fisher
House is now closed.

"We apologise for any inconvenience this may cause you."

The notice is signed 'Fisher House' and the word "temporary" has
been handwritten at the bottom of it.

The restaurant's website is still online on August 31 and its
Facebook page was last updated at 6:30 a.m. on July 31, The Times
notes.

The director of Fisher House is listed as Mark Nicolls.


GLASSFORCE LIMITED: Court to Hear Wind-Up Petition on Sept. 5
-------------------------------------------------------------
A petition to wind up the operations of Glassforce Limited will be
heard before the High Court at Christchurch on Sept. 5, 2024, at
10:00 a.m.

Evolve Glass Limited filed the petition against the company on July
16, 2024.

The Petitioner's solicitor is:

          Jonathan Forsey
          Duncan Cotterill
          Level 2, Duncan Cotterill Plaza
          148 Victoria Street
          Christchurch 8013


PS LOGISTICS: Court to Hear Wind-Up Petition on Aug. 16
-------------------------------------------------------
A petition to wind up the operations of PS Logistics Limited will
be heard before the High Court at Auckland on Aug. 16, 2024, at
10:45 a.m.

Allied Petroleum Limited filed the petition against the company on
June 27, 2024.

The Petitioner's solicitor is:

          Catherine Louise Waugh
          c/- Credit Consultants Group NZ Limited
          Level 6, 15 Willeston Street
          Wellington Central
          Wellington 6011


SDCIC NZ: Creditors' Proofs of Debt Due on Aug. 23
--------------------------------------------------
Creditors of SDCIC NZ Construction Limited are required to file
their proofs of debt by Aug. 23, 2024, to be included in the
company's dividend distribution.

The High Court at Auckland appointed Stephen Speers Keen and Adele
Irene Hicks of Grant Thornton as liquidators on July 26, 2024.


TRADE CENTRAL: Creditors' Proofs of Debt Due on Sept. 3
-------------------------------------------------------
Creditors of Trade Central NZ Limited are required to file their
proofs of debt by Sept. 3, 2024, to be included in the company's
dividend distribution.

The company commenced wind-up proceedings on July 23, 2024.

The company's liquidator is:

          Thomas Lee Rodewald
          c/- Rodewald Consulting Limited
          Level 1, The Hub
          525 Cameron Road
          PO Box 15543
          Tauranga 3144


W PROJECTS: Creditors' Proofs of Debt Due on Aug. 23
----------------------------------------------------
Creditors of W Projects Limited are required to file their proofs
of debt by Aug. 23, 2024, to be included in the company's dividend
distribution.

The company commenced wind-up proceedings on July 26, 2024.

The company's liquidators are:

          Gareth Russel Hoole
          Raymond Paul Cox
          Ecovis KGA Limited, Chartered Accountants
          PO Box 37223
          Parnell
          Auckland




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

CATAHOULA INVESTMENT: Members' Final Meeting Set for Sept. 3
------------------------------------------------------------
Members of Catahoula Investment Pte. Ltd. will hold their final
meeting on Sept. 3, 2024, at 10:00 a.m., at 8 Wilkie Road #03-08
Wilkie Edge, in Singapore.

At the meeting, Lin Yueh Hung and Goh Wee Teck, the company's
liquidators, will give a report on the company's wind-up
proceedings and property disposal.


NOBLE DRILLSHIP: Creditors' Proofs of Debt Due on Sept. 2
---------------------------------------------------------
Creditors of Noble Drillship II Singapore 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 26, 2024.

The company's liquidators are:

          Lin Yueh Hung
          Goh Wee Teck
          c/o 8 Wilkie Road
          #03-08 Wilkie Edge
          Singapore 228095


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

Matching Investment Company Limited filed the petition against the
company.

The company's liquidators are:

          Wong Joo Wan
          Tina Phan Mei Ting
          c/o Alternative Advisors Pte Ltd
          1 Commonwealth Lane #06-21
          One Commonwealth
          Singapore 149544


TIMAH INTERNATIONAL: Court to Hear Wind-Up Petition on Aug. 16
--------------------------------------------------------------
A petition to wind up the operations of Timah International
Investments Pte Ltd will be heard before the High Court of
Singapore on Aug. 16, 2024, at 10:00 a.m.

Sunrise Asia Mines and Minerals Pte Ltd filed the petition against
the company on June 19, 2024.

The Petitioner's solicitors are:

          Oon & Bazul LLP
          36 Robinson Road
          #08-01/06, City House
          Singapore 068877




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

MAGIC MICRO: Monsoon Bid to Confirm Arbitration Award Stayed
------------------------------------------------------------
Judge Jessica G.L. Clarke of the United States District Court for
the Southern District of New York denied without prejudice Monsoon
Blockchain Storage, Inc.'s petition to confirm an arbitration award
in its breach of contract dispute with Magic Micro Co., LTD. and
the action is stayed.

On April 14, 2021, New York-based arbitrator Stephanie Cohen issued
an arbitration award in favor of Monsoon with respect to the
parties' underlying breach of contract dispute.  The underlying
dispute concerned an alleged breach of a contractual agreement by
Magic Micro to purchase shares of Series A Preferred Stock in
Monsoon.

The Award found that:

     (i) there was an operative and enforceable contract between
         the parties,
    (ii) Monsoon performed its required contractual obligations,
   (iii) Magic Micro failed to perform under the contract, and
    (iv) Magic Micro's performance was not excused.

The Arbitrator awarded Monsoon $27,000,000 in damages, plus
post-award interest accruing from March 15, 2019 at a compounding
rate of 1% per month, $149,193.82 in legal fees and transcription
costs, and $143,640.00, representing the portion of the tribunal
and Arbitrator's fees incurred by Monsoon.  The three-month time
limit pursuant to 9 U.S.C. Sec. 12 for a notice of a motion to
vacate, modify, or correct the Award expired on August 14, 2021
without any such motion being made. According to Monsoon, Magic
Micro has not fulfilled its obligations under the Award.

In September 2021, Magic Micro filed an application for
commencement of rehabilitation proceedings in the Republic of Korea
the under the Debtor Rehabilitation and Bankruptcy Act in the Suwon
District Court, 1st Bankruptcy Division.

On September 27, 2021, the SRC issued an order directing the debtor
to refrain from (1) "settling or providing security for any
monetary debt arising before September 27, 2021," (2)
"[t]ransferring ownership of all properties belonging to the debtor
subject to registration or recording, such as real estate,
automobiles, construction machinery, patents, and any other
property valued at 10 million [South Korean] won or more, and any
other disposition of rights, liens, or leases . . . ," (3)
borrowing funds, and (4) hiring employees.  On the same date, the
SRC also issued a "comprehensive injunction against the debtor"
stating that "[a]ll rehabilitation creditors and rehabilitation
secured creditors shall not go through procedures for compulsory
execution, provisional seizure, provisional disposition or action
for the execution of security rights based on their rehabilitation
claims or rehabilitation security rights until a decision is made
on the application for initiation of rehabilitation procedures in
relation to this case."

On April 14, 2022, Monsoon filed the Petition to confirm the Award.
Pursuant to the Hague Convention on the Service Abroad of Judicial
and Extrajudicial Documents in Civil or Commercial Matters, Monsoon
initiated service of process through the Korean Central Authority.

On July 8, 2022, Monsoon also sought recognition of the Award in
the Netherlands.

On August 18, 2022, the SRC issued an order commencing the
rehabilitation procedures for Magic Micro.

On September 15, 2022, Monsoon filed a declaration of claim in the
SRC action seeking a total of $39,348,047.36 covering the
principal, interest, legal fees, and other expenses to which
Monsoon claims to be entitled in connection with the Arbitration
Award.

On June 7, 2023, the SRC granted Magic Micro's application to
cancel the SPA -- the basis for the Arbitration Award -- between
Magic Micro and Monsoon on the basis that cancellation was in the
best interest of Magic Micro and its creditors.

On July 4, 2023, the Dutch court recognized the Award as an
enforceable judgment.

On August 24, 2023, Magic Micro appeared in the instant action,
opposed the Petition, and sought dismissal or stay of this action.

The Court rejects Magic Micro's challenge to the Court's
jurisdiction, finding that Respondent was properly served with the
Petition.  Turning to the merits, the Court finds that principles
of international comity -- in particular the ROK's interest in the
equitable and orderly administration of the bankruptcy of a
publicly traded Korean company -- warrant declining based on comity
to adjudicate the Petition at this juncture.

Magic Micro asks this Court to dismiss or stay this action based on
international comity.  The Court finds, in the exercise of its
discretion, that a stay of this action pending the SRC Action is
appropriate.  The Court reaches this conclusion based on the
deference due to the foreign bankruptcy proceeding and because
general factors that courts should consider when determining
whether to defer to a foreign proceeding weigh in favor of a stay.

According to the Court, the pendency of the bankruptcy proceedings
in the ROK militates in favor of a stay of these proceedings. At
this stage, the ROK's interest in the orderly administration of
Magic Micro's assets favors extending comity to the Korean
bankruptcy proceeding, and, based on the present record, the SRC
proceedings appear to be procedurally fair and not in conflict with
the laws or public policy of the United States.

A copy of the Court's decision dated July 19, 2024, is available at
https://urlcurt.com/u?l=oT8tF6

Headquartered in Ansan-si, South Korea, Magic Micro Co., LTD.
manufactures lead frame products used for semiconductors and LED
display equipment.  The Company's product includes pre-mold
products for semiconductors.




===============
T H A I L A N D
===============

FNS HOLDING: Fitch Lowers National Rating to 'CCC-(tha)'
--------------------------------------------------------
Fitch Ratings has downgraded the National Long-Term Rating of FNS
Holdings Public Company Limited to 'CCC-(tha)' from 'B-(tha)'.
Fitch has also downgraded its National Short-Term Rating to
'C(tha)' from 'B(tha)'. The ratings have been removed from Rating
Watch Negative (RWN).

The downgrade to 'CCC-(tha)' reflects FNS's heightened near-term
refinancing risk and weak financial flexibility in repaying its
subsidiary's debentures maturing in September and October 2024. The
delay in asset sales has increased FNS's refinancing risk. Fitch
therefore expects the company to rely on other funding sources,
which it has been exploring but has not yet secured, to support the
near-term maturities.

Refinancing risk is also exacerbated by its forecast of weak EBITDA
interest coverage of below 1.0x over the next two years. This may
limit the company's ability to access arms-length financing at
market rates. Fitch believes the company's capital structure is
unsustainable and continued negative free cash flow (FCF) will add
pressure on the company's liquidity.

Key Rating Drivers

Constrained Liquidity: Fitch believes FNS faces considerable
near-term liquidity risk on the repayment of the debentures of its
subsidiary, M.K. Real Estate Development Public Company Limited
(MK), amounting to THB500 million in September 2024 and THB600
million in October 2024. This, coupled with the negative FCF, will
exert pressure on its near-term liquidity.

Limited Refinancing Options: Fitch believes FNS has limited
refinancing options after it failed to carry out its asset sale
plan within the originally intended timeframe. Fitch believes the
company may seek a combination of funding sources, including
recovering receivables from pre-sold condominiums, using existing
collateral for additional bank financing and issuing new
debentures. The success of securing new funding will largely hinge
on FNS's credibility and favourable market conditions. An inability
to execute these transactions in a timely manner could raise
default risk.

Asset Sales Delay to 2025: FNS plans to sell investment properties
held at MK to its associate, Prospect Logistics and Industrial REIT
(Prospect REIT), as a longer-term solution. FNS will use the
proceeds to meet MK's debenture obligations of THB523 million due
February 2025 and THB1,189 million due March 2025. The asset sale
is subject to approval by the REIT's unit holders and a capital
increase, both of which are subject to market conditions and have
significant execution risks. The execution risks are heightened by
the previous delay in asset sales due to unfavourable market
conditions.

Wellness Business Limits FNS Support: Fitch believes FNS's wellness
business will continue to have negative FCF over the next 12-18
months, limiting FNS's ability to provide financial support to MK.
FNS sold its stake in Neo Corporate Public Company Limited (NEO)
and received proceeds of THB370 million in April 2024 following
NEO's IPO on the Stock Exchange of Thailand. Fitch expects FNS to
sell its remaining NEO shares in October 2025. The proceeds will
mainly be used to service FNS's debt and support its wellness
business, which still has negative FCF.

Unsustainable Capital Structure: FNS has high leverage, which
exceeds the company's cash generation ability. Meaningful
deleveraging is contingent on the asset sale. Net debt could fall
in 2025 if the asset sale to Prospect REIT succeeds. However,
consolidated EBITDA net leverage would remain elevated over the
medium term.

Subsidiary's Contagion Risk: Fitch believes MK is important to
FNS's strategy to expand its industrial property development
business in the medium term. The two companies have separate
financial arrangements, but Fitch believes the risk of financial
contagion is high after FNS's increased ownership of the
subsidiary, as lenders may consider the group as a single entity.
FNS is also somewhat reliant on MK's dividends and asset sales to
sustain its cash flow at the holding-company level.

Doubts Over Going-Concern Capability: FNS's independent auditor has
given an unmodified audit opinion with an emphasis of matter on
material uncertainty related to FNS as a going-concern in its audit
report on the company's financial statements for 2023. The
company's current liabilities exceed its current assets by THB1.6
billion. This may cast significant doubt on the company's ability
to continue as a going-concern.

Derivation Summary

FNS's rating is significantly lower than that of rated peers in
Thailand and is driven by weak liquidity and high refinancing
risk.

Key Assumptions

Fitch's Key Assumptions Within Its Rating Case for the Issuer:

- FNS, via MK, to move away from residential property development
and sell its remaining housing units by 2027;

- Consolidated FCF to remain at negative THB1.1 billion in 2024 and
negative THB0.5 billion in 2025;

- Total capex of THB1.0 billion in 2024, mainly to complete
warehouses for a rental project under construction, funded by a
committed credit facility.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade:

- Timely resolution of impending capital-market debt maturities;

- Timely execution of asset sales that meaningfully improve
liquidity.

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade:

- Inability to address imminent capital-market debt maturities;

- Default of some kind appears probable.

Liquidity and Debt Structure

Weak Liquidity: FNS lacks sufficient cash on hand and committed
credit lines to meet debt of more than THB2.8 billion in debentures
due in the 12 months from end-March 2024. All current maturities
are at MK. Repayment is reliant on an asset sale, recovery of
receivables, additional bank financing and issuance of new
debentures. These measures are subject to market conditions and
carry a high execution risk.

Issuer Profile

FNS is a holding company with investments in several businesses.
Its largest investment is its 49.5% stake in MK. Its other
investments involve household and personal care products, a bakery
chain and small start-up businesses. MK is a leading developer of
industrial warehouses and factories for rent in Thailand's free
trade zone and is likely to be FNS's key growth focus over the
medium term.

   Entity/Debt               Rating                Prior
   -----------               ------                -----
FNS Holdings Public
Company Limited       Natl LT CCC-(tha)Downgrade   B-(tha)
                      Natl ST C(tha)   Downgrade   B(tha)



                           *********


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
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