/raid1/www/Hosts/bankrupt/TCRAP_Public/240808.mbx        T R O U B L E D   C O M P A N Y   R E P O R T E R

                     A S I A   P A C I F I C

          Thursday, August 8, 2024, Vol. 27, No. 159

                           Headlines



A U S T R A L I A

22 SPOT: Second Creditors' Meeting Set for Aug. 13
AUSTRALIS SCAFFOLDING: First Creditors' Meeting Set for Aug. 15
CHANASHA PTY: Second Creditors' Meeting Set for Aug. 16
MEDICAL SENSORY: Second Creditors' Meeting Set for Aug. 14
REX AIRLINES: Administrator Provides Major Frequent Flyer Update

SEAFARER COURT: First Creditors' Meeting Set for Aug. 15


C H I N A

ANBANG INSURANCE: Woori Financial to Buy Tongyang and ABL Life
CHINA EVERGRANDE: Liquidators Launch Legal Action Against PwC
SHANGHAI INDUSTRIAL: Misses US$55.9 Million Bond Payment


I N D I A

ANKIT DIAMONDS: CRISIL Keeps D Debt Ratings in Not Cooperating
ARUMUGA MUDALIAR: CARE Keeps B- Debt Rating in Not Cooperating
ASHRO TEXTILES: CRISIL Keeps D Debt Ratings in Not Cooperating
AUTOCOP INDIA: CRISIL Keeps D Debt Ratings in Not Cooperating
AUTOLINE: CRISIL Keeps D Debt Ratings in Not Cooperating Category

BANGALORE INSTITUTE: CRISIL Keeps D Ratings in Not Cooperating
BEE KAY: CRISIL Keeps D Debt Ratings in Not Cooperating Category
COOPER-STANDARD: ICRA Keeps B/A4 Debt Ratings in Not Cooperating
CREAATIVE POWERTECH: CRISIL Keeps D Ratings in Not Cooperating
DEEPAK COSMO: CRISIL Keeps D Debt Ratings in Not Cooperating

GLORIA ENGINEERING: ICRA Cuts Rating on INR13cr Loan to B+/A4
H.R. EDUCATIONAL: ICRA Keeps D Debt Rating in Not Cooperating
MARVEL DYERS: ICRA Keeps B+ Debt Ratings in Not Cooperating
MERU INDUSTRIES: ICRA Lowers Rating on INR3cr LT Loan to B+
PAYNE REALTORS: ICRA Keeps D Debt Rating in Not Cooperating

PRATHMESH ENTERPRISES: CRISIL Assigns D Rating to INR9.94cr Loan
R T EXPORTS: CRISIL Keeps D Debt Rating in Not Cooperating
RAMA PAPER: ICRA Keeps D Debt Ratings in Not Cooperating Category
RAUNAQ EPC: CRISIL Keeps C Debt Ratings in Not Cooperating
S. GANESH: CRISIL Keeps D Debt Ratings in Not Cooperating

SAPNA GEMS: CRISIL Keeps D Debt Ratings in Not Cooperating
SARAVANA SPINNERS: ICRA Keeps B- Debt Ratings in Not Cooperating
SHAHJAHANPUR EDIBLES: CRISIL Keeps D Ratings in Not Cooperating
SHANTI AGRO: CRISIL Keeps D Debt Ratings in Not Cooperating
SHUBHJIVAN DEVELOPERS: ICRA Keeps B Rating in Not Cooperating

SSMP INDUSTRIES: CRISIL Keeps D Debt Ratings in Not Cooperating
TMI HEALTHCARE: ICRA Lowers Rating on INR25cr Term Loan to B+
VICHITRA CONSTRUCTIONS: ICRA Keeps C Ratings in Not Cooperating
ZENICA PERFORMANCE: ICRA Keeps D Debt Ratings in Not Cooperating


N E W   Z E A L A N D

A AND S FREIGHT: Thomas Lee Rodewald Appointed as Receivers
CANNASOUTH: Issues Convertible Notes After Rescue Package Approved
DU VAL GROUP: Placed in Interim Receivership
EAST IMPERIAL: Creditors' Proofs of Debt Due on Sept. 24
KEREHOMA ROOFING: Court to Hear Wind-Up Petition on Aug. 30

SENATE COMMUNICATIONS: Creditors' Proofs of Debt Due on Aug. 26
SSI HOLDINGS: Court to Hear Wind-Up Petition on Aug. 23


P A K I S T A N

PAKISTAN: Secures Debt Extension Assurances From China, UAE


P H I L I P P I N E S

CHELSEA LOGISTICS: Posts PHP1.14 Billion Net Loss in 2023


S I N G A P O R E

ALL QUIP: Members' Final Meeting Set for Sept. 6
HATTEN LAND: Files Application for Judicial Management
INCOME INSURANCE: Needs Adequate Capital to Be Financially Stable
MEDSHOP SINGAPORE: Creditors' Proofs of Debt Due on Sept. 9
PLEUGER INDUSTRIES: Creditors' Proofs of Debt Due on Sept. 26

QI INNOVATION: Creditors' Proofs of Debt Due on Sept. 6
THIS IS INTERIOR: Court Enters Wind-Up Order

                           - - - - -


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

22 SPOT: Second Creditors' Meeting Set for Aug. 13
--------------------------------------------------
A second meeting of creditors in the proceedings of 22 Spot Pty.
Ltd. has been set for Aug. 13, 2024 at 3:00 p.m. via virtual
meeting 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. 12, 2024 at 4:00 p.m.

Andrew Hewitt and Matthew James Byrnes of Grant Thornton were
appointed as administrators of the company on July 9, 2024.


AUSTRALIS SCAFFOLDING: First Creditors' Meeting Set for Aug. 15
---------------------------------------------------------------
A first meeting of the creditors in the proceedings of Australis
Scaffolding Pty Ltd will be held on Aug. 15, 2024 at 12:00 p.m. at
the offices of Vincents at Brisbane, Level 34, 32 Turbot Street in
Brisbane.

Nick Combis of Vincents Chartered Accountants was appointed as
administrator of the company on Aug. 5, 2024.


CHANASHA PTY: Second Creditors' Meeting Set for Aug. 16
-------------------------------------------------------
A second meeting of creditors in the proceedings of Chanasha Pty
Ltd has been set for Aug. 16, 2024 at 11:00 a.m. at the offices of
Rodgers Reidy at Level 2A, 181 Elizabeth Street in Brisbane and via
telephone conference facilities.

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

Creditors wishing to attend are advised proofs and proxies should
be submitted to the Administrator by Aug. 14, 2024 at 5:00 p.m.

David James Hambleton of Rodgers Reidy was appointed as
administrator of the company on Aug. 5, 2024.


MEDICAL SENSORY: Second Creditors' Meeting Set for Aug. 14
----------------------------------------------------------
A second meeting of creditors in the proceedings of Medical Sensory
Solutions Pty Ltd has been set for Aug. 14, 2024 at 10:30 a.m. at
the offices of PKF Melbourne at Level 15, 500 Bourke Street in
Melbourne.

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. 13, 2024 at 4:00 p.m.

Paul Anthony Allen and Jason Glenn Stone of PKF Melbourne were
appointed as administrators of the company on July 10, 2024.


REX AIRLINES: Administrator Provides Major Frequent Flyer Update
----------------------------------------------------------------
The North West Star reports that Rex Flyer members could continue
to use their status tier benefits when travelling on the Rex
regional network, the administrators said on August 6.

According to the report, Ernst & Young (E&Y) said Rex frequent
flyer points could still be earned on flights, however, members
were not able to redeem their points at this time.

It comes as E&Y reassured customers that the airline would continue
to operate its regional network and urged flyers to "book with
confidence".

Rex Airlines entered voluntary administration on July 30.

Around 250 jobs have been axed from the airline's regional arm and
360 jobs from capital city routes.

Regional flights have continued to fly but capital city flights
have been grounded, The North West Star says.

According to The North West Star, E&Y's Sam Freeman said they had a
"funding commitment" with creditors to continue to operate the
regional network and would "shortly" commence a process to find a
new owner.

The North West Star relates that Mr. Freeman said there was "a lot
of interest" in the business as they sought to secure its future.

The update comes as a workplace lawyer said there is a "legitimate
fear" Rex workers made redundant would not receive their full
entitlements, The North West Star notes.

The North West Star relates that Slater and Gordon employment
lawyer Lachlan McGregor told ACM it was "rare" workers would get
all they were entitled to when a company goes into liquidation.

"I think these workers should be aware that through the liquidation
process they are probably not going to get a huge chunk of their
entitlements back from Rex," The North West Star quotes Mr.
McGregor as saying.

"Through the federal government scheme, they are not going to end
up with nothing though.

"But it won't cover everything, things like superannuation or bonus
payments won't be able to be accessed."

He said workers who aren't Australian residents or citizens could
also "fall through the cracks".

                         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.

On July 30, 2024, Samuel Freeman, Justin Walsh, and Adam Nikitins
of Ernst & Young Australia (EY Australia) were 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.


SEAFARER COURT: First Creditors' Meeting Set for Aug. 15
--------------------------------------------------------
A first meeting of the creditors in the proceedings of Seafarer
Court Pty Ltd will be held on Aug. 15, 2024 at 10:30 a.m. at the
offices of Vincents at Level 34, 32 Turbot St in Brisbane and via
Zoom meeting.

Nick Combis of Vincents Chartered Accountants was appointed as
administrator of the company on Aug. 5, 2024.




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

ANBANG INSURANCE: Woori Financial to Buy Tongyang and ABL Life
--------------------------------------------------------------
Business Korea reports that Woori Financial Group is poised to make
a significant leap in the South Korean insurance market as it moves
forward with the acquisition of Tongyang Life Insurance and ABL
Life Insurance. This development comes amid the bankruptcy
proceedings of China-based Anbang Insurance, initiated by Chinese
authorities, which have set the stage for a major restructuring of
the insurance landscape.

Anbang Insurance, once a prominent player in the global insurance
market, entered the Korean insurance sector by acquiring Tongyang
Life Insurance in June 2015 and ABL Life Insurance in December
2015, Business Korea notes. However, the company faced a severe
management crisis, leading the Chinese government to establish
Dajia Insurance to manage and restructure Anbang's assets. Despite
several attempts to privatize Anbang Insurance since 2020, all
efforts failed, culminating in the decision to declare bankruptcy.

In July, Woori Financial Group signed a non-binding Memorandum of
Understanding (MOU) with Dajia Insurance to explore the
simultaneous acquisition of Tongyang and ABL Life Insurance,
Business Korea recalls. According to the financial sector, Woori
Financial Group will conduct due diligence for the acquisition
until August 6. This due diligence process is crucial as it will
allow Woori Financial Group to thoroughly assess the financial
health and potential risks associated with the two insurance
companies.

Business Korea relates that the bankruptcy proceedings of Anbang
Insurance by the Chinese government are expected to impact the sale
of Tongyang and ABL Life Insurance. The financial sector views
Anbang Insurance's bankruptcy as a positive factor for Woori
Financial Group's acquisition of these stakes. "Woori Financial
Group will conduct due diligence for the acquisition of Tongyang
Life Insurance and ABL Life Insurance until August 6," a source
from the financial sector confirmed, Business Korea relays.

Dajia Insurance, which holds a 42.01% stake in Tongyang Life
Insurance and owns 100% of ABL Life Insurance, aims to complete the
sale of these assets by the end of the year, Business Korea notes.
The recent appointment of a new chairman for Dajia Insurance by
Chinese financial authorities, the first in three years, is seen as
a favorable factor for the sale. Local media have analyzed that
this appointment was made to expedite the liquidation of Anbang
Insurance and the sale of its assets, including Tongyang and ABL
Life Insurance.

If the acquisition is successful, Woori Financial Group will
acquire a major life insurance company, according to Business
Korea. As of the end of the first quarter of this year, the
combined assets of Tongyang Life Insurance (KRW32.4402 trillion)
and ABL Life Insurance (KRW17.4707 trillion) amount to KRW49.9109
trillion, Business Korea discloses. This acquisition would position
Woori Financial Group as the 6th largest player in the South Korean
life insurance industry, following Samsung, Kyobo, Hanwha, Shinhan
Life, and NH NongHyup Life.

Business Korea says the current M&A market is saturated with
insurance companies for sale, making it difficult to find buyers.
However, Woori Financial Group is reportedly the only potential
buyer for Tongyang and ABL Life Insurance. The financial sector is
optimistic about the acquisition, viewing it as a strategic move
that will significantly enhance Woori Financial Group's market
position and competitive edge in the insurance industry.

                       About Anbang Insurance

Anbang Insurance Group Co., Ltd., through its subsidiaries Anbang
Property Insurance Inc., Anbang Life Insurance Inc., Hexie Health
Insurance Co., Ltd, and Anbang Asset Management Co., Ltd., offered
property insurance, life insurance, health insurance, asset
management, insurance sales agency, and insurance brokerage
services. The company provides car insurance, accident insurance,
cargo transportation insurance, credit insurance, life-long
insurance, and medical insurance services.

As reported in the Troubled Company Reporter-Asia Pacific in
February 2018, The Strait Times related that the Chinese government
had seized control of Anbang Insurance, the troubled Chinese
company that owns the Waldorf Astoria hotel in New York and other
marquee properties around the world, and charged its former
chairman with economic crimes. The Strait Times noted that the move
is Beijing's biggest effort yet to rein in a new kind of Chinese
company, in this case, one that spent billions of dollars around
the world over the past three years buying up hotels and other
high-profile properties. The Strait Times noted the move also caps
the downfall of Anbang leader Wu Xiaohui. Mr. Wu was later
sentenced to 18 years in prison for fraud and embezzlement,
according to Reuters.

In July 2019, the China Banking and Insurance Regulatory Commission
(CBIRC) said the newly created Dajia Insurance Group will take over
several of Anbang Insurance's subsidiaries.  According to Caixin,
the insurance regulator said that Dajia will receive Anbang's
stakes in its life insurance, annuity insurance and asset
management subsidiaries, and some of the assets of its property and
casualty insurance unit.


CHINA EVERGRANDE: Liquidators Launch Legal Action Against PwC
-------------------------------------------------------------
The Financial Times reports that China Evergrande's liquidators
have launched court proceedings against PwC, accusing the Big Four
auditing firm of "negligence" and "misrepresentation" in its work
for the collapsed property group.

Lawyers for the liquidators started the legal process against PwC
Hong Kong and PwC Zhong Tian, the firm's mainland China arm, in
March, court documents obtained by the Financial Times on Aug. 6
showed. The documents - which do not say how much money the
liquidators might sue for - had not previously been made public.

According to the FT, the March filing with Hong Kong's High Court,
known as a writ of summons, lays the ground for a legal case that
would add to PwC's woes just as it braces for penalties from
Chinese authorities over its work for Evergrande. PwC, which
resigned as the property group's auditor last year, had given it a
clean bill of health for more than a decade before it collapsed.

The liquidators have also started court proceedings against
international commercial real estate services company CBRE and
advisory group Avista Valuation Advisory over valuation reports
they produced for Evergrande and its subsidiaries in 2018, a
separate court document seen by the FT showed.

China Evergrande was the world's most indebted property developer
when it defaulted on its international debts in 2021 with more than
$300 billion in liabilities. That precipitated a broader property
sector cash crunch that sent shockwaves through China's financial
system.

The court filings on behalf of Evergrande's liquidators, the
Alvarez & Marsal restructuring specialists Eddie Middleton and
Tiffany Wong, are a sign of how the developer's collapse could have
big consequences for the global professional services firms that
helped enable its rapid rise, the FT says.

In the filing against the PwC entities, lawyers representing the
liquidators said the claims were for "losses and damages" in
relation to "breach of contract, breach of duty .  .  . 
misrepresentation, negligence by, and/or unjust enrichment," the FT
relays.

According to the FT, the claim relates to a March 2018 PwC
auditor's report on Evergrande covering the year to December 2017,
among other work for the developer and its subsidiaries, according
to the filing. Such claims are typically time-barred if not started
within six years of the events in question, said two lawyers with
knowledge of the Hong Kong process.

Separately, PwC is facing a possible fine from Chinese authorities
over its audit of Evergrande's mainland businesses. China's
securities regulator said in March that its mainland property unit
inflated revenues by $78 billion in 2019 and 2020, the FT reports.
Partners at PwC fear they could face some of the biggest penalties
ever imposed on a Big Four firm in China.

The FT reported in February that Middleton and Wong were preparing
to bring a claim against PwC over potential negligence.

A Hong Kong judge in January appointed the pair as Hong Kong-listed
Evergrande's liquidators after its plans for offshore restructuring
failed, the FT recalls. But restructuring specialists have said it
is unclear how much the liquidators will be able to recover as most
of Evergrande's assets are in mainland China, which operates under
a different legal system.

On Aug. 5, Evergrande's liquidators said in a filing to Hong Kong's
stock exchange that they had commenced court proceedings to
"recover" funds including "dividends and remuneration" worth a
total of about $6 billion from its founder Hui Ka Yan and other top
company executives.

Another court document obtained on Aug. 6 gave details of Hui's
global assets, whose worth it put at up to $7.7bn. Hui's assets
included two Rolls-Royce Phantom cars, three jets and two yachts as
well as properties in London and Los Angeles, it said.

Hong Kong's High Court last week lifted a confidentiality order it
had imposed on court proceedings by Evergrande's liquidators in the
territory, the liquidators said in a stock exchange filing on Aug.
5, the FT adds.

                       About China Evergrande

China Evergrande Group is an integrated residential property
developer. The Company, through its subsidiaries, operates in
property development, investment, management, finance, internet,
health, culture, and tourism markets.

China Evergrande Group, the second largest real estate developer in
China, and certain of its affiliates sought creditor protection in
the United States under Chapter 15 of the Bankruptcy Code (Bankr.
S.D.N.Y. Lead Case No. 23-11332) on Aug. 17, 2023.

Evergrande, widely known as the most leveraged company in the
world, and its affiliates are asking the U.S. Bankruptcy Court for
the Southern District of New York for recognition of foreign
proceedings as "foreign main" proceeding under Chapter 15.

Evergrande is in the midst of a highly complex restructuring of
around $20 billion in offshore debt.  In total, the Company has
more than $300 billion in liabilities.

Evergrande is incorporated in the Cayman Islands as an exempted
company with limited liability, with its principal place of
business located at 15th Floor, YF Life Centre, 38 Gloucester Road,
Wanchai, Hong Kong.  It is subject to a restructuring proceeding
entitled In the Matter of China Evergrande Group, concerning a
scheme of arrangement between Evergrande and certain Scheme
Creditors pursuant to the relevant provisions of the Hong Kong
Companies Ordinance (Chapter 622 of the Laws of Hong Kong),
currently pending before the High Court of Hong Kong (Case Number
HCMP 1091/2023.

Affiliate Tianji Holding Limited is incorporated in Hong Kong as a
limited liability company, with its principal place of business
located at 17th Floor, One Island East, Taikoo Place, 18 Westlands
Road, Quarry Bay, Hong Kong. Tianji is subject to a restructuring
proceeding entitled In the Matter of Tianji Holding Limited,
concerning a scheme of arrangement between Tianji and certain
Scheme Creditors, pursuant to the relevant provisions of the Hong
Kong Companies Ordinance and currently pending before the Hong Kong
Court (Case Number HCMP 1090/2023).

Affiliate Scenery Journey Limited is incorporated in the British
Virgin Islands as a limited liability company, with its principal
place of business located at 2nd Floor Water's Edge Building,
Wickham's Cay II, Road Town, Tortola, BVI. Scenery Journey is
subject to a restructuring proceeding entitled In the Matter of
Scenery Journey Limited, concerning a scheme of arrangement between
Scenery Journey and certain Scheme Creditors, pursuant to section
179A of the BVI Business Companies Act, 2004, and currently pending
before the High Court of the Eastern Caribbean Supreme Court (Case
Number BVIHCOM 2023/0076).

U.S. Bankruptcy Judge Michael E Wiles presides over the Chapter 15
proceedings.

Sidley Austin is the Hong Kong Counsel to Evergrande and Tianji.
Maples BVI is the British Virgin Island Counsel to Scenery
Journey.

On Jan. 29, 2024, a Hong Kong court ordered the liquidation of
China Evergrande Group.


SHANGHAI INDUSTRIAL: Misses US$55.9 Million Bond Payment
--------------------------------------------------------
Caixin Global reports that Shanghai Industrial Financial Leasing
Co. Ltd., a state-backed leasing firm and a major funding source
for local government financing vehicles, has missed the interest
and principal payments on a CNY400 million (US$55.9 million)
private placement bond, highlighting the company's deepening debt
woes.

On Aug. 1 the company warned it might be unable to repay a bond
maturing on Aug. 3 after negotiations to secure bondholders'
support for an extension failed, according to Caixin. With a coupon
rate of 7.00%, the total principal and interest due is CNY428
million. Since Aug. 3 falls on a weekend, the actual payment date
is Aug. 5.

Shanghai Industrial Financial Leasing Co. Ltd. offers financial
leasing services. The Company provides operating leasing, entrusted
leasing, joint financing leasing, lease asset management, financial
leasing consulting, and other services. Shanghai Industrial
Financial Leasing provides its services throughout China.




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

ANKIT DIAMONDS: CRISIL Keeps D Debt Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Ankit
Diamonds (Ankit; part of the Ankit Diamonds group) continue to be
'CRISIL D/CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Export Packing          3         CRISIL D (Issuer Not
   Credit                            Cooperating)

   Foreign Discounting    42         CRISIL D (Issuer Not
   Bill Purchase                     Cooperating)

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

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

Detailed Rationale

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

Ankit Diamonds was set up in 1983 as a partnership firm by Mr.
Kirit Shah and his family members. The firm is engaged in cutting
and polishing of diamonds. It currently has two partners - Mr.
Kirit Shah, and Mr. Rikin Shah.


ARUMUGA MUDALIAR: CARE Keeps B- Debt Rating in Not Cooperating
--------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Arumuga
Mudaliar Sornam Educational Trust (AMSET) continues to remain in
the 'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       5.11       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 15, 2023,
placed the rating(s) of AMSET under the 'issuer non-cooperating'
category as AMSET had failed to provide information for monitoring
of the rating. AMSET continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated April 30, 2024, May 10, 2024,
May 20, 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).

Arumugha Mudhaliar Sornam Educational Trust (AMSET) was established
in March 1992 by Mr. A. Krishnaswamy and registered under Indian
Trust Act. The main objective of the trust is to provide education
services and engage in social welfare activities
like eye camp and blood donation camp to the rural population.
Presently, the trust runs 6 institutions consisting of an
engineering college (both UG and PG courses), Arts and Science
College, Polytechnic College, one teacher training college
(B.Ed. course), Matriculation higher secondary school and a nursery
school. The institutions are located in Cuddalore district, Tamil
Nadu. The above institutions are managed by experienced
professionals in their respective fields.


ASHRO TEXTILES: CRISIL Keeps D Debt Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Ashro
Textiles Private Limited (ATPL; part of the Ashro group) continue
to be 'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit           2           CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan        2.3         CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Fund-        1.7         CRISIL D (Issuer Not
   Based Bank Limits                 Cooperating)

   Working Capital       1           CRISIL D (Issuer Not
   Term Loan                         Cooperating)

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

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

Detailed Rationale

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

CRISIL Ratings has combined the business and financial risk
profiles of RA Fashions Pvt Ltd (RAFPL) and ATPL. This is because
the companies, collectively referred to as the Ashro group, have
common management and are in the same line of business, leading to
operational and financial linkages.

ATPL and RAFPL were incorporated in 2011 by Mr Ravinder Agarwal.
The group manufactures readymade garments for men and women. The
weaving unit is in Wada (Thane) and the stitching unit in
Bengaluru.

AUTOCOP INDIA: CRISIL Keeps D Debt Ratings in Not Cooperating
-------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Autocop India
Private Limited (AIPL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            2.5        CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit           26          CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit           26          CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Term Loan     1.23       CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

Incorporated in 1991 and promoted by Mr Umesh Deshpande, AIPL
manufactures, markets, and distributes car security products. The
company has two manufacturing units, one in Nashik, Maharashtra,
and the other in Baddi, Himachal Pradesh. It also has in-house
advanced research and development centres in Bengaluru and Pune,
Maharashtra.


AUTOLINE: CRISIL Keeps D Debt Ratings in Not Cooperating Category
-----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Autoline
(Autoline) continue to be 'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            3          CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan         3.9        CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term     2.09       CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

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

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

Detailed Rationale

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

Autoline, promoted by the Desphande, Vyas, and Kulkarni families,
was established in 1996 in Kolhapur (Maharashtra). The firm
manufactures auto components and components for diesel pumps.


BANGALORE INSTITUTE: CRISIL Keeps D Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Bangalore
Institute of Gastroenterology Private Limited (BIG) continue to be
'CRISIL D/CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Overdraft Facility      2         CRISIL D (Issuer Not
                                     Cooperating)

   Term Loan              10         CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

Incorporated in 2013, BIG has set up a 100-bed gastroenterology
specialty hospital in Jayanagar (Bangalore). The company is owned
and managed by Dr. Ramesh Reddy, Dr. S Divakara Murthy, Dr.
Preethan K.N., Dr. R Sahadev and Dr Tejeswi S. Gutti who are
gastroenterology specialists. The hospital was set up with an aim
to provide one stop solution for gastrointestinal, hepatobiliary
and pancreatic diseases.


BEE KAY: CRISIL Keeps D Debt Ratings in Not Cooperating Category
----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Bee Kay
Precision India Private Limited (Bee Kay Precision) continue to be
'CRISIL D/CRISIL D Issuer Not Cooperating'.

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

   Cash Credit            8          CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

Bee Kay Precision was originally established as a proprietorship
concern in Kanpur (Uttar Pradesh). This firm was reconstituted as a
private limited company in 2006. Bee Kay Precision manufactures
sheet metal and machined components.


COOPER-STANDARD: ICRA Keeps B/A4 Debt Ratings in Not Cooperating
----------------------------------------------------------------
ICRA has kept the Long-Term and Short-Term rating of
Cooper-Standard India Pvt. Ltd. (CSI) in the 'Issuer Not
Cooperating' category. The ratings are denoted as "[ICRA]B
(Stable); ISSUER NOT COOPERATING/[ICRA]A4; ISSUER NOT
COOPERATING".

                     Amount
   Facilities     (INR crore)    Ratings
   ----------     -----------    -------
   Long Term/        55.00       [ICRA]B (Stable)/[ICRA]A4;
   Short Term-                   ISSUER NOT COOPERATING;
   Non-Fund Based                Rating Continues to remain
   Others                        under issuer not cooperating
                                 category

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

CSI (formerly known as Metzeler Automotive Profiles India Private
Limited) started operations from November 1993 by manufacturing
high performance automotive body seal and glass runs. Over the past
few years, the company has diversified into manufacturing
thermoplastic elastomeric (TPE) profiles and chrome strips. At
present, CSI's plants are located in Bawal (Haryana), Sahibabad
(Uttar Pradesh), Chennai and Sanand (Gujarat). Till January 2015,
it operated as a 74:26 joint venture entity between CSAI and Toyoda
Gosei Company Limited, Japan (TGCL). However, effective from
January 30, 2015, CSAI acquired TGCL's stake in CSI, thus making it
a 100% subsidiary of CSAI.


CREAATIVE POWERTECH: CRISIL Keeps D Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Creaative
Powertech Private Limited (CPPL) continue to be 'CRISIL D/CRISIL D
Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            1.8        CRISIL D (Issuer Not
                                     Cooperating)

   Letter of Credit       0.6        CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan         1.84       CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan         4.37       CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term    19.39       CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

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

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

Detailed Rationale

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

Incorporated in 2008, CPPL is promoted by Mr Lalit Palwe, Mr Chhabu
Dagadu Nagare and Mr Bhagwat Dhudale. The company manufactures
isolators, fabricated structures and epoxy-cast moulded components
used in the switchgear industry. It has initiated large capex to
venture into new products such as breaker assemblies and radiators,
large structural assemblies for the electrical industry, and to
consolidate operations.


DEEPAK COSMO: CRISIL Keeps D Debt Ratings in Not Cooperating
------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Deepak Cosmo
Limited (DCL) continue to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)    Ratings
   ----------        -----------    -------
   Cash Credit            20        CRISIL D (Issuer Not
                                    Cooperating)

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

   Term Loan               2        CRISIL D (Issuer Not
                                    Cooperating)

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

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

Detailed Rationale

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

Incorporated in 1990 in Nalagarh, Himachal Pradesh, and promoted by
Mr. Sandeep Garg, Mr. Sanjay Garg, and Mr. Gian Chand Garg, DCL
manufactures synthetic yarns at its unit in Nalagarh, Himachal
Pradesh.


GLORIA ENGINEERING: ICRA Cuts Rating on INR13cr Loan to B+/A4
-------------------------------------------------------------
ICRA has revised the ratings on certain bank facilities of Gloria
Engineering Company, as:

                     Amount
   Facilities      (INR crore)     Ratings
   ----------      -----------     -------
   Long Term/         13.00        [ICRA]B+(Stable)/[ICRA]A4;
   Short Term-                     ISSUER NOT COOPERATING;
   Fund Based                      Rating downgraded from
   Cash Credit                     [ICRA]BB+ (Stable)/
                                   [ICRA]A4+; ISSUER NOT
                                   COOPERATING and continues
                                   to remain under 'Issuer Not
                                   Cooperating' category

Rationale

The rating downgrade is attributable to the lack of adequate
information regarding Gloria Engineering Company performance and
hence the uncertainty around its credit risk. ICRA assesses whether
the information available about the entity is commensurate with its
rating and reviews the same as per its "Policy in respect of
non-cooperation by a rated entity" available at www.icra.in. The
lenders, investors and other market participants are thus advised
to exercise appropriate caution while using this rating, as the
rating may not adequately reflect the credit risk profile of the
entity, despite the downgrade.

As part of its process and in accordance with its rating agreement
with Gloria Engineering Company, 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 1982, Gloria Engineering Company is a family-owned
partnership firm based out of Pune, Maharashtra. The firm
manufactures sheet and pressed metal components, primarily catering
to Tata Motors Limited (TML) for its commercial vehicle segment.


H.R. EDUCATIONAL: ICRA Keeps D Debt Rating in Not Cooperating
-------------------------------------------------------------
ICRA has kept the long-term rating of H.R. Educational Foundation
Trust (HREFT) in the 'Issuer Not Cooperating' category. The rating
is denoted as [ICRA]D; ISSUER NOT COOPERATING".

                     Amount
   Facilities     (INR crore)    Ratings
   ----------     -----------    -------
   Long-term-        10.00       [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Term Loan                     'Issuer Not Cooperating'
                                 Category

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

Established in 2006, HREFT is a single-school entity operating the
Prestige International School in Mangalore. The trust is a part of
the Presidency Homes and Infrastructure Group, promoted by Mr.
Hyder Ali, the Chairman of the school. The school is affiliated to
Central Board of Secondary Education Board (CBSE) and follows the
curriculum based on the continuous and comprehensive evaluation
assessment. It offers education from pre-primary to pre-university
levels. In FY2019, on provisional basis, the trust reported a net
profit of INR0.3 crore on an operating income (OI) of INR8.1 crore
compared to a net loss of INR0.2 crore on an OI of INR7.1 crore in
the previous year.


MARVEL DYERS: ICRA Keeps B+ Debt Ratings in Not Cooperating
-----------------------------------------------------------
ICRA has kept the long-term rating of Marvel Dyers and Processors
Private Limited (MDPPL) in the 'Issuer Not Cooperating' category.
The rating is denoted as [ICRA]B+(Stable); ISSUER NOT
COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          6.50       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

   Long Term-          3.50       [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 MDPPL, 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.

Marvel Dyers and Processors Private Limited (MDPPL), promoted by
Mr. S R Rupal, was initially incorporated as Friends Dyeing &
Finishing Mills Private Limited in 1986, the name was subsequently
changed to the current one in December 2004. The company is
primarily involved in dyeing and processing of all kinds of knitted
and textile fabric at its unit in Ludhiana, Punjab with a total
installed processing capacity of nearly ~24 tonnes of fabric per
day. The company possesses a vertically integrated unit comprising
knitting, dyeing, printing, finishing and garmenting.


MERU INDUSTRIES: ICRA Lowers Rating on INR3cr LT Loan to B+
-----------------------------------------------------------
ICRA has revised the ratings on certain bank facilities of Meru
Industries LLP (erstwhile Meru Industries), as:

                     Amount
   Facilities      (INR crore)     Ratings
   ----------      -----------     -------
   Long Term-          3.00        [ICRA]B+ (Stable) ISSUER NOT
   Fund-based-                     COOPERATING; Rating downgraded
   Cash Credit                     from [ICRA]BB+ (Stable)and
                                   continues to remain in the
                                   'Issuer Not Cooperating'
                                   Category

   Short Term-        11.00        [ICRA]A4 ISSUER NOT
   Non Fund Based                  COOPERATING; Rating downgraded
                                   from [ICRA]A4+ and continues
                                   to remain in the 'Issuer Not
                                   Cooperating' category

Rationale

The rating downgrade is attributable to the lack of adequate
information regarding Meru Industries LLP (erstwhile Meru
Industries) performance and hence the uncertainty around its credit
risk. ICRA assesses whether the information available about the
entity is commensurate with its rating and reviews the same as per
its "Policy in respect of non-cooperation by a rated entity"
available at www.icra.in. The lenders, investors and other market
participants are thus advised to exercise appropriate caution while
using this rating, as the rating may not adequately reflect the
credit risk profile of the entity, despite the downgrade."

As part of its process and in accordance with its rating agreement
with Meru Industries LLP (erstwhile Meru Industries), 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.

Incorporated in 1988, Meru is a partnership firm involved in heavy
engineering fabrication and machining components. The firm
manufactures machinery for sugar plants and sets up sugar plants on
a turn-key basis. Meru is accredited by various Government
organizations like National Cooperative Dairy Corporation (NCDC),
National Federation of Cooperative Sugar Factories Limited (NFCSF),
and Commissioner of Sugar (Government of Maharashtra), for the
supply of critical equipment (like teethed roller pressure feeders,
grooved roller pressure feeders and crushing mills) and turn-key
solutions for sugar and bio-ethanol plants. It is managed by Mr.
Sharad Gore, a first-generation entrepreneur with close control
over Meru's operations.


PAYNE REALTORS: ICRA Keeps D Debt Rating in Not Cooperating
-----------------------------------------------------------
ICRA has kept the Long-Term rating for the Bank Facility of Payne
Realtors Private Limited in the 'Issuer Not Cooperating' category.
The ratings is denoted as "[ICRA]D; ISSUER NOT COOPERATING".

                     Amount
   Facilities     (INR crore)    Ratings
   ----------     -----------    -------
   Long-term-        27.50       [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Term Loan                     'Issuer Not Cooperating'
                                 Category

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

Payne Realtors Private Limited (PRPL), incorporated in February
2008, is a 100% subsidiary of Prius Commercial Projects Private
Limited (previously known as GYS Real Estates Private Limited).
PCPPL was incorporated on December 8, 2006. 84% stake in the
company is held by Ms. Shabnam Dhillon and 16% stake is held by Mr.
Yuvraj Narain Gorwaney. Prius group is based out of New Delhi, and
it owns and manages multiple real estate assets in India. PRPL's
commercial building is operational since 2009 and has total
leasable area of 74,500 sq ft. PCPPL has five subsidiaries, each of
which owns and manages commercial properties in various locations.
Total saleable area across the six companies (PCPPL and its five
subsidiaries) is 1.15 million sq ft.


PRATHMESH ENTERPRISES: CRISIL Assigns D Rating to INR9.94cr Loan
----------------------------------------------------------------
CRISIL Ratings has assigned its 'CRISIL D/CRISIL D' ratings on the
bank facilities of Prathmesh Enterprises (PE).

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            4          CRISIL D (Assigned)

   Letter of Credit       3          CRISIL D (Assigned)

   Proposed Fund-
   Based Bank Limits      3.06       CRISIL D (Assigned)

   Term Loan              9.94       CRISIL D (Assigned)

The rating reflects delay in servicing of debt obligation because
of weak liquidity, modest scale of operation and highly leveraged
capital structure. These weaknesses are offset by extensive
industry experience of the proprietor.

Key Rating Drivers & Detailed Description

Weaknesses:

* Delay in servicing of debt obligation:  PE's weak liquidity is
reflected in the delay in repayment of term debt obligations.

* Modest scale of operation: Scale of operations remain moderate as
reflected in estimated revenues of INR46 to 47 crore in fiscal
2024, on account of intense competition in the industry. The
consequent intense competition along with limited scale will
continue to limit operating flexibility.

* Leveraged capital structure: Networth of the firm stood at INR3.8
crores as on March 31, 2023, and is estimated to be around INR5 to
5.5 crores as on March 31, 2024. Reliance on the outside borrowings
for working capital requirements and capital expenditure has led to
high gearing and total outside liability to adjusted net worth
ratio of 3.04 times and 4.62 times respectively as on March 31,
2023, estimated to be around 1.68 to 1.7 times and 3 to 3.2 times,
respectively, as on March 31, 2024. Capital structure is expected
to remain leveraged over the medium term.  

Strengths:

* Extensive industry experience of the proprietor: The proprietor
have experience of over 20 years in the machinery and consumables
industry. This has given them an understanding of the dynamics of
the market and enabled them to establish relationships with
suppliers and customers. As a result, revenues have increased to Rs
46 to 47 crores in fiscal 2024 from Rs 31.5 crores in fiscal 2023
and is expected to gradually increase over the medium term.

Liquidity: Poor

Liquidity is poor, as reflected by delay in repayment of term debt
obligation.

Rating Sensitivity factors

Upward factors

* Track record of timely repayment of debt for at least 90 days.
* Improvement in the financial risk profile

Incorporated in the year 2010, Prathmesh Enterprises is engaged in
the business of manufacuring metallic parts for the automobiles,
which are used for fittings of seats, doors, bonnet etc. It is a
proprietorship firm managed by Mr. Sudhakar Shinde.


R T EXPORTS: CRISIL Keeps D Debt Rating in Not Cooperating
----------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of R T Exports
Limited (RTEL) continues to be 'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Term Loan             14.95       CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

RTEL was incorporated in 1980 and has since been engaged in the
export of agri products, mainly Basmati rice. The company also has
a warehouse facility in Bundi (Rajasthan), which it leases out to
Food Corporation of India (FCI) and some other clients.


RAMA PAPER: ICRA Keeps D Debt Ratings in Not Cooperating Category
-----------------------------------------------------------------
ICRA has kept the Long-Term ratings of Rama Paper Mills Limited
(RPML) in the 'Issuer Not Cooperating' category. The ratings are
denoted as "[ICRA]D; ISSUER NOT COOPERATING".

                    Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Long-term-        18.00      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Cash Credit                  'Issuer Not Cooperating'
                                Category

   Long-term-        53.81      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Term Loan                    'Issuer Not Cooperating'
                                Category

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

Rama Paper Mills Limited (RPML), which is in the business of
manufacturing and selling of paper and board related products was
established in December 1985 at Kiratpur, (District Bijnor, Uttar
Pradesh). The company has been promoted by Mr. Pramod Agarwal and
his brother Mr. Arun Goel, who are professionally qualified. While
RPML started off with an initial installed capacity of 3300 Metric
Ton (MT); over the years, the company has increased its installed
capacity to 61,000 MT with capacity additions and modernization of
existing lines. With four production lines, RPML has a presence in
product segments such as Newsprint, cream woven paper, duplex board
and poster paper.


RAUNAQ EPC: CRISIL Keeps C Debt Ratings in Not Cooperating
----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Raunaq EPC
International Limited (REIL; part of the REIL group) continue to be
'CRISIL C/CRISIL A4 Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee        2.43        CRISIL A4 (Issuer Not
                                     Cooperating)

   Bank Guarantee       38           CRISIL A4 (Issuer Not
                                     Cooperating)

   Bank Guarantee        1.28        CRISIL A4 (Issuer Not
                                     Cooperating)

   Bank Guarantee        5.02        CRISIL A4 (Issuer Not
                                     Cooperating)

   Cash Credit           2           CRISIL C (Issuer Not
                                     Cooperating)

   Cash Credit           1.67        CRISIL C (Issuer Not
                                     Cooperating)

   Proposed Long Term   86.60        CRISIL C (Issuer Not
   Bank Loan Facility                Cooperating)

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

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

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of REIL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on REIL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
REIL continues to be 'CRISIL C/CRISIL A4 Issuer Not Cooperating'.

For arriving at the ratings, CRISIL Ratings has combined the
business and financial risk profiles of REIL and its wholly-owned
subsidiary, Xlerate Driveline India Ltd (XDIL). Both the companies,
together referred to as the REIL group, are under a common
management.

REIL was set up, by Mr Raunaq Singh, as part of the SP Kanwar group
in 1964. The company undertakes mechanical engineering works,
mainly related to laying of pipes on turnkey basis. The company
participates in power and water supply projects for the public and
private sectors.

In fiscal 2013, REIL set up XDIL, which has an assembly line in
Faridabad (Haryana). XDIL manufactures automotive clutches for the
replacement market in the heavy vehicles segment.


S. GANESH: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of S. Ganesh and
Nagendra Co (SGN) continue to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Foreign Letter         4.5        CRISIL D (Issuer Not
   of Credit                         Cooperating)

   Overdraft Facility     2.5        CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term     1.0        CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

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

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

Detailed Rationale

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

Set up in 1960 as a proprietorship firm by Mr Balaganesan, SGN is a
wholesale trader of inorganic chemicals in Nagercoil, Tamil Nadu.


SAPNA GEMS: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Sapna Gems
(SG) continue to be 'CRISIL D Issuer Not Cooperating'.

                          Amount
   Facilities          (INR Crore)     Ratings
   ----------          -----------     -------
   Packing Credit           3          CRISIL D (Issuer Not
                                       Cooperating)

   Post Shipment           12          CRISIL D (Issuer Not
   Credit                              Cooperating)

   Proposed Short Term      5          CRISIL D (Issuer Not
   Bank Loan Facility                  Cooperating)

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

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

Detailed Rationale

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

SG, set up in 1978 as a partnership firm, mainly trades in polished
diamonds. The firm also cuts and polishes diamonds. It derives 97%
of its revenue from trading, and 3% from processing. SG currently
has two partners: Mr Popatlal Shah and Mr Devendra Shah.


SARAVANA SPINNERS: ICRA Keeps B- Debt Ratings in Not Cooperating
----------------------------------------------------------------
ICRA has retained the rating for the bank facilities of Saravana
Spinners Limited in the 'Issuer Not Cooperating' category. The
rating is denoted as "[ICRA]B- (Stable)/[ICRA]A4; ISSUER NOT
COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          9.00       [ICRA]B- (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Term Loan                      to remain under 'Issuer Not
                                  Cooperating' category

   Long Term-          9.00       [ICRA]B- (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Working Capital                to remain under 'Issuer Not
   Facilities                     Cooperating' category


   Long Term/          8.08        [ICRA]B- (Stable)/[ICRA]A4;
   Short Term-                     ISSUER NOT COOPERATING;
   Unallocated                     Rating moved to the 'Issuer
                                   Not Cooperating' category

As part of its process and in accordance with its rating agreement
with Saravana Spinners 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 moved
to the "Issuer Not Cooperating" category. The rating is based on
the best available information.

Saravana Spinners Limited was incorporated in 1986 to manufacture
aluminium metalised di-electric polypropylene film. However, in
1995, the company ventured into the textiles industry with an
initial capacity of 12,500 spindles. Subsequently in 2003 and 2008,
the company added 12,500 and 3,000 spindles, respectively. Further
in 2015 and 2019, the company added 14,400 and 3,584 spindles,
raising the total capacity to 45,984 spindles. In addition, the
company has a small windmill with power generation capacity of 2.9
MW. The company's manufacturing facility is in Dharmapuri, near
Salem, Tamil Nadu. The promoters and their relatives and friends
hold a 100% stake in the company.


SHAHJAHANPUR EDIBLES: CRISIL Keeps D Ratings in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Shahjahanpur
Edibles Private Limited (SEPL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit             3         CRISIL D (Issuer Not
                                     Cooperating)

   Term Loan               7         CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

SEPL was set up in 2014 and is currently promoted by Mr. Shivkumar
Agarwal and his family. The company is engaged in manufacturing of
Liquid Glucose, Malto Dextrin Powder and Gluten in Shahjahanpur,
Uttar Pradesh. Its promoters have two decades of experience in
trading of food grains and gunny bags.


SHANTI AGRO: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Shanti Agro
Foods Private Limited (SAFPL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit           24.5        CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term     1.46       CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Term Loan              3.04       CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

SAFPL was established as a partnership firm, Shanti Agro Foods, in
2008 by Mr Sahil Verma and Mr Bishanbar Lal. In 2014, the business
operations were taken over by SAFPL with Mr Sahil Verma and Mr
Bishanbar Lal as directors. The company mills and processes basmati
and non-basmati rice. Its facility at Nilokheri in Karnal, Haryana,
has milling and sorting capacity of around 10 tonne per hour.


SHUBHJIVAN DEVELOPERS: ICRA Keeps B Rating in Not Cooperating
-------------------------------------------------------------
ICRA has kept the long-term rating of Shubhjivan Developers LLP
(SDLLP) in the 'Issuer Not Cooperating' category. The rating is
denoted as [ICRA]B(Stable); ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-         20.00       [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 SDLLP, 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.

SDLLP was incorporated in February 2016 as a limited liability
partnership firm by Mr. Jivanbhai Govani and Mr. Priyank Panchani.
The firm's partners have been in the real-estate business for over
two decades through various Group entities, involved in
thereal-estate business in Gujarat. SJD is executing its first
residential project namely, Serenity Garden, at Kalavad Road,
Rajkot in Gujarat. The construction for the project started in May
2016 and is likely to be completed by June, 2019. The project
consists of development of 230 high-end apartments covering
4,28,579 sq. ft. of the total saleable area, comprising 4-BHK and
5-BHK units. The project also has other amenities like club house,
mini theatre, gymnasium, jogging track, common garden and outdoor
game facility for children. The ticket size of the apartment ranges
from INR0.28 crore to INR0.43 crore, which renders it easily
marketable compared to high-ticket value projects.


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

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            2          CRISIL D (Issuer Not
                                     Cooperating)

   Packing Credit        10.5        CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

Incorporated in 2007 in New Delhi, SSMP is a closely held
public-limited company. SSMP processes fruit pulp, largely mango
pulp. The company generates majority of its revenue via export of
pulp, under the brand Garden Fresh, to the Middle East countries.


TMI HEALTHCARE: ICRA Lowers Rating on INR25cr Term Loan to B+
-------------------------------------------------------------
ICRA has revised the ratings on certain bank facilities of TMI
Healthcare Private Limited (TMI), as:

                     Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Long-term–         25.00     [ICRA]B+(Stable) downgraded from
   Term loan                    [ICRA]BB-(Stable)

   Short-term
   fund based         25.00     [ICRA]A4; reaffirmed

Rationale

The long-term rating revision considers the moderation in the
credit profile of TMI following contraction in its profit margins
and a deterioration in its debt metrics. Moreover, ICRA expects the
same to sustain, going forward. Although the company witnessed a
revenue growth of ~11% in FY2024, the same remained weaker than
expected on account of higher doctor turnover, resulting in lower
stability for the existing as well as the newly opened medical
specialties, in turn leading to a decline in the occupancy level to
~34% in FY2024 from ~44% in FY2023. Despite improvement in the
average revenue per occupied bed (ARPOB) to INR30,118 in FY2024
from INR21,978 in FY2023, the operating profit margin (OPM)
declined by 230 bps to -3.0% in FY2024 against -0.7% in FY2023 due
to an increase in revenue contribution from healthcare service
aggregators, which generally have lower margins, higher marketing
expenses and higher number of doctors hired under retainer basis,
resulting in increased fixed costs. TMI's total debt increased to
INR69.5 crore (including Compulsory Convertible Preference Shares
[CCPS] of INR25 crore and Optionally Convertible Redeemable
Preference Shares [OCRPS] of INR10 crore) as on March 31, 2024,
against INR65.0 crore as on March 31, 2023. Relatively higher debt
combined with reduction in profitability resulted in a significant
deterioration in TMI's credit metrics in FY2024. Although OCRPS of
INR10 crore was converted into equity in Q1 FY2025, the credit
metrics continue to remain weak. Additionally, the company has
planned for debt-funded capex of ~INR 100 crore between FY2025 and
FY2026 and the same is expected to moderate the debt metrics
further.

The ratings continue to favourably factor in the promoters'
extensive experience in the healthcare industry. ICRA also notes
the financial support received from its investor, Prathithi
Investment Trust, in the form of CCPS and OCRPS in the past.

The ratings, however, remain constrained by the modest scale of
operations, weak profit margins and debt metrics over the last few
years. While some improvement was witnessed in the operating
margins in FY2023 on the back of increasing scale of operations,
the same declined again in FY2024 on account of the said reasons
and recovery in the same remains to be seen. TMI also faces stiff
competition from other established multi-speciality hospitals in
the region. The ratings also consider the high geographical
concentration risk with all the hospitals located in Bangalore.
ICRA also notes that TMI had delayed payment of statutory dues in
the past.

The Stable outlook on the long-term rating reflects ICRA's
expectation that the company will continue to benefit from the
extensive experience of its promoters, and proven track record of
the hospital.

Key rating drivers and their description

Credit strengths

* Extensive promoter experience: TMI operates a multi-speciality
hospital in Bangalore, promoted jointly by Dr. Jothi and Dr.
Upendra, who have vast experience in the healthcare sector. TMI
operates four hospitals with a total of 275 operational beds and
offers services across various specialities.

* Sizeable fund infusion from investors in the recent past: The
company received sizeable fund worth INR25 crore in the form of
CCPS in FY2022 and INR10 crore in FY2023 in the form of OCRPS from
Prathithi Investment Trust. The company utilised a part of the
proceeds to pare down its bank debt as well as sharpen its focus on
new specialists, such as neurosurgery, to support its growth
prospects. In line with the past trends, financial support from the
promoters and investors remains crucial, going forward.

Credit challenges

* Moderate scale of operations and weak financial profile: TMI's
scale of operations remains moderate with 275 operational beds and
an OI of INR108.9 crore in FY2024. Given the moderate scale of
operations and relatively lower occupancy levels, the company has
continued to incur cash losses over last four years. While its
ARPOB improved to INR30,118 in FY2024 from INR21,978 in FY2023, the
occupancy level declined to ~34% in FY2024 from ~44% in FY2023,
impacting the operating margin. Although the company has witnessed
stabilisation of operations to some extent in the current fiscal
with occupancy of ~48% and operating revenue of ~INR26 crore in Q1
FY2025 with an OPM of 5.4%, sustenance of the same remains to be
seen. TMI's total debt increased to INR69.5 crore (including CCPS
of INR25 crore and OCRPS of INR10 crore) as on March 31, 2024, from
INR65.0 crore as on March 31, 2023. Relatively higher debt combined
with reduction in profitability resulted in a significant
deterioration in TMI's credit metrics in FY2024. Further, the
company has planned debt funded capex of ~INR100 between FY2025 and
FY2026 for addition of beds or starting a cancer care hospital,
which is likely to moderate the debt metrics further. Thus, going
forward, a healthy growth in the scale and a significant
improvement in the operating margins remain crucial for improvement
in the company's debt metrics.

* Limited geographical presence: The hospital is exposed to
geographical concentration risk as all the four hospitals operated
by the company are located in Bangalore. The risk is accentuated
further by competition from other hospitals in the nearby areas.

* Competition from other players in the market: The company faces
stiff competition from other multi-speciality hospitals in the
region. Further, it remains exposed to regulatory risks and
challenges, as prevalent in the sector.

Liquidity position: Stretched

TMI's liquidity position is stretched, as reflected by its low free
cash and bank balances of INR0.1 crore as on June 30, 2024. The
company has a sanctioned working capital limit of INR22.3 crore and
the average utilisation of the same stood at 97.2% for the 12-month
period ended in May 2024. Thus, the buffer in the form of undrawn
working capital limits also continues to be limited. The company
has yearly repayment obligation of ~INR 2.8 crore during FY2025 to
FY2027 for its existing debt. The company has planned capex of
~INR100 crore between FY2025 and FY2026, which is likely to be
funded partly through debt. ICRA expects the company to remain
dependent on its shareholders and investors to meet its repayment
obligation in the near term.

Rating sensitivities

Positive factors – The ratings may be upgraded if there is
sizeable improvement in the company's scale of operations along
with the improvement in profit margins and debt protection metrics
on a sustained basis. Specific metric that could lead to a rating
upgrade includes DSCR of more than 1.2 times on a sustained basis.

Negative factors – Negative pressure on the ratings could arise
on account of the company's inability to improve its operational
profitability in turn leading to continued deterioration of debt
metrics and liquidity position.

Incorporated in June 2011 and based in Bengaluru, TMI Healthcare
Private Limited operates multi-specialty hospitals under the name,
People Tree Hospitals. The first People Tree Hospital was
inaugurated in Yeshwanthpur in 2013-2014. At present, the company
operates four hospitals in Bengaluru located at Yeshwanthpur,
Dasarahalli, Yelahanka and Hanumanthnagar with 275 operational
beds. People Tree Hospitals have NABH certifications.


VICHITRA CONSTRUCTIONS: ICRA Keeps C Ratings in Not Cooperating
---------------------------------------------------------------
ICRA has kept the long-term rating of Vichitra Constructions
Private Limited in the 'Issuer Not Cooperating' category. The
rating is denoted as [ICRA]C; ISSUER NOT COOPERATING".

                     Amount
   Facilities     (INR crore)    Ratings
   ----------     -----------    -------
   Long-term-         3.00       [ICRA]C; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Cash Credit                   'Issuer Not Cooperating'
                                 Category

   Long-term-         3.00       [ICRA]C; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Term Loan                     'Issuer Not Cooperating'
                                 Category

   Long Term-         6.00       [ICRA]C ISSUER NOT COOPERATING;
   Non Fund Based                Rating continues to remain under
                                 'Issuer Not Cooperating'
                                 Category

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

Gruham Exotica is a partnership firm established under the
Partnership Act, 1932, on November 05, 2015, with 11 partners and a
registered office in Surat, Gujarat. The partnership firm was
formed for executing real estate projects, for which the firm owns
a land bank in Surat. Presently, the firm is executing a
residential project, Gruham Exotica, in Surat. The total area of
the project is 3,66,911.68 sq. ft., consisting of Phases I and II.
Phase I consists of 92 row houses, which have already sold while
Phase II consists of 540 row houses with a built-up area of
3,13,182.05 sq. ft.


ZENICA PERFORMANCE: ICRA Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
ICRA has kept the long-term and Short-Term rating of Zenica
Performance Cars Private Limited (ZPCPL) 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-        40.00      [ICRA]D; ISSUER NOT COOPERATING;
   Unallocated                  Rating Continues to remain under
                                'Issuer Not Cooperating'
                                Category

   Short-term        10.00      [ICRA]D; ISSUER NOT COOPERATING;
   Non-fund based               Rating continues to remain under
   Others                       'Issuer Not Cooperating'
                                Category

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

Incorporated in 2013, Zenica Performance Cars Private Limited
(ZPCPL) was the first authorised dealership of Porsche in Indian
automotive market with its sales showroom cum service workshop,
Porsche Centre Gurgaon, located in Gurgaon, Haryana (Golf Course
Road). In addition, company also has a Porsche workshop in
Chandigarh. The company is a part of the Zenica Group which also
operates an Audi dealership, Zenica Cars India Private Limited, in
DelhiNCR comprising two Audi showrooms, one Audi Approved Plus
(pre-owned cars showroom) and one Audi Service Gurgaon. Further,
the group has diversified interest with presence of iZenica stores
(Zenica Lifestyle Private Limited) across the country which are
engaged in reselling of Apple, Inc. products.




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

A AND S FREIGHT: Thomas Lee Rodewald Appointed as Receivers
-----------------------------------------------------------
Thomas Lee Rodewald of Rodewald Consulting on Aug. 5, 2024, was
appointed as receiver and manager of A and S Freight Limited.

The receiver and manager may be reached at:

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


CANNASOUTH: Issues Convertible Notes After Rescue Package Approved
------------------------------------------------------------------
Martin Lane at Cannabiz reports that Cannasouth Limited has issued
NZD1.22 million in convertible notes after a Deed of Company
Arrangement (DOCA) aimed at saving the firm from liquidation was
executed last month.

Under the offer, only wholesale investors, eligible investors and
close business associates, as defined by the Financial Markets
Conduct Act 2013, are entitled to participate, Cannabiz says.

Cannabiz relates that the notes, which have a term of 24 months and
bear an interest rate of 10%, can be redeemed for cash at expiry or
converted (wholly or partially) into ordinary shares in the
NZX-listed company at an issue price of three cents per share at
any time prior.

The exercise of the conversion rights is subject to shareholder
approval on or before Jan. 31, 2026.

Cannasouth entered voluntary administration in March after running
into financial difficulties.

In June, a group of unnamed investors tabled the DOCA under which
they would inject NZD1.5 million to NZD3 million into the company
via convertible notes to pay creditors and provide working capital.
It was executed in July.

Cannasouth Limited (NZX:CBD) -- www.cannasouth.co.nz -- a medicinal
cannabis company, engages in the cultivation and manufacture of
cannabis pharmaceutical ingredients and medicines. It develops
cannabinoid therapeutics to support human and animal health
outcomes.


DU VAL GROUP: Placed in Interim Receivership
--------------------------------------------
RNZ reports that Auckland property investor and developer Du Val
Group was placed into interim receivership by the High Court.

The Financial Markets Authority (FMA), a federal financial
regulator, requested the interim orders against Du Val Capital
Partners and a number of entities within the Group.

Orders for interim receivership were also issued for directors
Kenyon and Charlotte Clarke, according to RNZ.

Additionally, the FMA's request for asset preservation orders was
granted by the court, the report relays.

The High Court's directive was issued while the FMA looks into Du
Val Group.

Although the FMA stated it would not comment further, it did point
out that the Du Val businesses had roughly 120 investors and were
advertised as wholesale investments, RNZ cites.

According to RNZ, PwC's John Fisk, Stephen White, and Lara Bennett
have been named interim receivers.

PwC is expected to give the court an interim report in ten working
days or a period allowed by the court.

The investment division of Du Val, Du Val Capital Partners,
received a formal warning from the FMA last 2023 for possibly
misleading or manipulating investors, RNZ recounts.

The FMA said that material about Du Val's intention to restructure
the mortgage fund that was given to investors in December 2022 was
misleading, RNZ adds.

                      About Du Val Group

Du Val Group -- https://duval.co.nz/ -- is a developer of
large-scale residential projects in New Zealand, renowned for their
innovative design.


EAST IMPERIAL: Creditors' Proofs of Debt Due on Sept. 24
--------------------------------------------------------
Creditors of East Imperial Limited are required to file their
proofs of debt by Sept. 24, 2024, to be included in the company's
dividend distribution.

The company commenced wind-up proceedings on July 30, 2024.

The company's liquidators are:

          David Webb
          Robert Campbell
          Deloitte
          Level 20, Deloitte Centre
          1 Queen Street
          Auckland 1010


KEREHOMA ROOFING: Court to Hear Wind-Up Petition on Aug. 30
-----------------------------------------------------------
A petition to wind up the operations of Kerehoma Roofing Limited
will be heard before the High Court at Auckland on Aug. 30, 2024,
at 10:00 a.m.

The Commissioner of Inland Revenue, filed the petition against the
company on July 10, 2024.

The Petitioner's solicitor is:

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


SENATE COMMUNICATIONS: Creditors' Proofs of Debt Due on Aug. 26
---------------------------------------------------------------
Creditors of Senate Communications Limited are required to file
their proofs of debt by Aug. 26, 2024, to be included in the
company's dividend distribution.

The company commenced wind-up proceedings on July 29, 2024.

The company's liquidators are Adele Irene Hicks and David Ian
Ruscoe.


SSI HOLDINGS: Court to Hear Wind-Up Petition on Aug. 23
-------------------------------------------------------
A petition to wind up the operations of SSI Holdings Limited will
be heard before the High Court at Plymouth on Aug. 23, 2024, at
2:15 p.m.

The Commissioner of Inland Revenue filed the petition against the
company on June 18, 2024.

The Petitioner's solicitor is:

          Charles David Walmsley
          Inland Revenue, Legal Services
          21 Home Straight
          PO Box 432
          Hamilton




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

PAKISTAN: Secures Debt Extension Assurances From China, UAE
-----------------------------------------------------------
Bloomberg News reports that Pakistan has secured commitments from
China, Saudi Arabia and the United Arab Emirates to rollover debt
for a year, a boost for the nation as it awaits a final approval
for its new $7 billion loan program with the International Monetary
Fund.

Bloomberg relates that the amount of rollovers will be the same as
last year, Pakistan's Finance Minister Muhammad Aurangzeb told
reporters in Islamabad after a parliamentary committee meeting.
Pakistan has $12 billion in bilateral loans that have been extended
for the past few years.

Pakistan is a country located in South Asia. It has a coastline
along the Arabia Sea and the Gulf of Oman and is bordered by
Afghanistan, China, India, and Iran. Pakistan's capital is
Islamabad.

As reported in the Troubled Company Reporter-Asia Pacific in early
August 2024, S&P Global Ratings, on July 30, 2024, affirmed its
'CCC+' long-term sovereign credit rating and 'C' short-term rating
on Pakistan. The outlook on the long-term rating is stable. S&P's
transfer & convertibility assessment remains at 'CCC+'.

The TCR-AP also reported in early August that Fitch Ratings has
upgraded Pakistan's Long-Term Foreign-Currency Issuer Default
Rating (IDR) to 'CCC+' from 'CCC'. Fitch typically does not assign
Outlooks to sovereigns with a rating of 'CCC+' or below.




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

CHELSEA LOGISTICS: Posts PHP1.14 Billion Net Loss in 2023
---------------------------------------------------------
Bilyonaryo.com reports that Chelsea Logistics and Holdings Co. of
Duterte crony Dennis Uy continued to post losses despite achieving
record-high revenues.

According to Bilyonaryo.com, Chelsea reported a net loss of
PHP1.143 billion in 2023, down by 55% from PHP2.531 billion the
previous year, due to backbreaking financial costs that were
compounded by impairment losses.

This pushed Chelsea's accumulated losses to PHP12.2 billion since
2018, a year after its ill-fated initial public offering.

Chelsea has PHP29 billion in liabilities as of 2023, of which PHP15
billion is current. Efforts to restructure debts slashed finance
costs by 10% to PHP1.26 billion in 2023, Bilyonaryo.com discloses.

The firm reported that its revenues grew by 10% have surpassed
pre-pandemic levels to PHP7.048 billion in 2023.

Its passage and freight increased revenues by 50% and three
percent, respectively, driven by higher average rates to offset
rising fuel prices early in the year. With COVID-19 restrictions
nearly lifted in 2023, passenger numbers on its three shipping
lines rose by 44%, and the number of trips increased by 14%,
Bilyonaryo.com adds.

                      About Chelsea Logistics

Chelsea Logistics & Infrastructure Holdings Corp operates as a
holding company. The Company, through its subsidiaries, provides
marine shipping services. Chelsea Logistics & Infrastructure
Holdings transports passengers, cargos, petroleum, oil, chemicals,
and other bulk products. Chelsea Logistics & Infrastructure
Holdings serves customers in Philippines.

Chelsea has piled up PHP11.1 billion in losses from 2018 to 2022.
Its capital deficit has ballooned to PHP9.5 billion which is nearly
equivalent to its total bank loans of PHP10.32 billion,
Bilyonaryo.com discloses.




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

ALL QUIP: Members' Final Meeting Set for Sept. 6
------------------------------------------------
Members of All Quip Supplies Pte. Ltd. will hold their final
general meeting on Sept. 6, 2024, at 11:00 a.m., at 101A Upper
Cross Street, #11-22 People's Park Centre, in Singapore.

At the meeting, Lo Wei Min @Mrs Pearlyn Chong and Chan Tuck Chee,
the company's liquidators, will give a report on the company's
wind-up proceedings and property disposal.


HATTEN LAND: Files Application for Judicial Management
------------------------------------------------------
The Business Times reports that Hatten Land on Aug. 5 filed an
application to the general division of Singapore's High Court to be
placed under judicial management.

In a bourse filing on Aug. 5, the group said it has proposed Tan
Wei Cheong and Lim Loo Khoon of Deloitte & Touche to be appointed
the joint judicial managers of Hatten Land. Hatten Land has also
applied for Tan and Lim to serve as interim judicial managers
pending the determination of the application.

According to BT, Hatten Land noted that the applications were filed
as a "proactive measure" to facilitate the ongoing restructuring
efforts, and to forestall any possible action by other creditors.

In the period after filing the application and before the court has
made its decision, no step can be made to enforce security over the
company's property, or repossess any goods under any hire-purchase
agreement, leasing agreement and retention of title agreement,
except with the court's permission.

In addition, no proceedings, enforcement order or other legal
process can be commenced against the company, except with
permission from the court and subject to the court's terms.

As the judicial management application is related only to Hatten
Land, it is not expected to disrupt the operations of the company's
subsidiaries and business units as they continue to operate under
their respective management teams, BT relays.

BT relates that the judicial management application is also in
light of the group's latest developments, including the winding-up
of its subsidiary Prolific Properties.

The subsidiary has been inactive since the pandemic as the group
has prioritised the restructuring process and focused on its
constrained resources on resuming construction at Harbour City.

Prolific Properties was in a net liabilities position amounting to
MYR11.7 million (SGD3.5 million) as at March 31, BT discloses. An
independent professional valuer had valued Prolific Properties'
equity value as at March 31 to be zero.

Prolific Properties' main asset is a parcel of land in Melaka,
Malaysia, which was meant for the development of a project that had
not yet been completed. The land parcel was also the subject of a
security granted to a Malaysian bank to secure Prolific Properties'
loan, with an outstanding loan balance of approximately MYR2.2
million.

BT relates that the subsidiary on Aug. 1 informed Hatten Land that
the Malaysian court had filed a winding up order against Prolific
Properties, and an official receiver from the Insolvency Department
of Malaysia was appointed as the interim liquidator until Aug. 29.

"As of the date of this announcement, no instructions have been
received from the interim liquidator," said Hatten Land. It also
said the net impact of Prolific Properties' winding up is
considered insignificant due to its zero equity value and net
liabilities.

Trading in the shares of Hatten Land has been halted since Aug. 2,
BT notes. Its counter then was flat at SGD0.011. The group added it
had requested a trading suspension on Aug. 5.

Hatten Land Limited (SGX:PH0)-- https://hattenland.com.sg/ --
operates as a property developer. The Company develops malls,
hotels, and residential properties. Hatten Land serves customers in
Singapore and Malaysia.


INCOME INSURANCE: Needs Adequate Capital to Be Financially Stable
-----------------------------------------------------------------
The Business Times reports that Income Insurance needs adequate
capital in order to stay financially sustainable, National Trades
Union Congress (NTUC) leaders said on Aug. 5, following public
unhappiness over its proposed sale of a majority stake in the
insurer to German financial giant Allianz.

In a joint statement, NTUC president K Thanaletchimi and
secretary-general Ng Chee Meng said that Income will continue to
offer two low-cost schemes to union members and keep premiums
"affordable for policyholders, especially those in the lower-income
segments," BT relates.

The first is NTUC Gift, a group insurance policy for members of
NTUC-affiliated unions and associations, with premiums fully paid
by NTUC and co-payment from the affiliated unions. The second is
Income Insurance Luv life insurance, a group term life insurance
policy for NTUC members.

"NTUC will ensure that Income upholds this commitment," said
Thanaletchimi and Ng.

In response to queries from The Business Times, Income said Luv
covers 14,000 lives, while Gift covers 800,000 union members.

According to BT, the joint statement comes after Allianz said on
July 17 that it plans to acquire 51% of Income at SGD40.58 per
share. The deal amounts to some EUR1.5 billion (SGD2.2 billion).

NTUC Enterprise Co-operative (NE) currently owns around 72.8% of
the insurer, represented by about 78 million shares out of the
total 107.2 million shares as at Dec. 31, 2023, based on Income's
annual report. The balance is held mainly by retail investors, BT
discloses.

In Aug. 5's statement, Thanaletchimi and Ng said: "For Income, the
key to financial sustainability is capital adequacy."

They noted that the insurer's capital buffers have repeatedly come
under pressure – from the Asian Financial Crisis in 1997, through
Sars in 2003 and the Global Financial Crisis in 2009, to the
Covid-19 pandemic, BT relays.

According to BT, NTUC Income announced a plan to corporatise its
legal form, which would help pave the way for fresh injection of
capital from institutions.

"NTUC Enterprise itself has put significant amounts into Income
over the years. Between 2015 and 2020, including when Covid-19 hit
us, NTUC Enterprise injected a total of SGD630 million into
Income," they said.

"As a shareholder, NTUC Enterprise will continue to support Income.
 But it cannot do so alone."

That is why Income was corporatised in 2022, so the insurer would
have greater access to capital. Post-corporatisation, Income
explored options with both foreign and local financial and
non-financial institutions.

"Retaining majority shareholding and keeping Income locally owned
would have been ideal, but unfortunately, there was no alignment of
interests," the labour leaders, as cited by BT, said.

Income eventually found Allianz's credentials to be "the strongest,
with the interests of both sides aligned".

"A strong industry leader would give Income the backing of two
strong shareholders," they added.

Singapore-based Income Insurance Limited offers life, health and
general insurance.


MEDSHOP SINGAPORE: Creditors' Proofs of Debt Due on Sept. 9
-----------------------------------------------------------
Creditors of Medshop Singapore Pte. Ltd. are required to file their
proofs of debt by Sept. 9, 2024, to be included in the company's
dividend distribution.

The company commenced wind-up proceedings on Aug. 1, 2024.

The company's liquidators are:

          Robert Yam Mow Lam
          Messrs Robert Yam & Co PAC
          190 Middle Road
          #16-01 Fortune Centre
          Singapore 188979


PLEUGER INDUSTRIES: Creditors' Proofs of Debt Due on Sept. 26
-------------------------------------------------------------
Creditors of Pleuger Industries Singapore Pte. Ltd. are required to
file their proofs of debt by Sept. 26, 2024, to be included in the
company's dividend distribution.

The company commenced wind-up proceedings on Aug. 1, 2024.

The company's liquidator is:

          Farooq Ahmad Mann
          Mann & Associates PAC
          3 Shenton Way
          #03-06C Shenton House
          Singapore 068805


QI INNOVATION: Creditors' Proofs of Debt Due on Sept. 6
-------------------------------------------------------
Creditors of Qi Innovation Systems Pte. Ltd. are required to file
their proofs of debt by Sept. 6, 2024, to be included in the
company's dividend distribution.

The company commenced wind-up proceedings on July 30, 2024.

The company's liquidators are:

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


THIS IS INTERIOR: Court Enters Wind-Up Order
--------------------------------------------
The High Court of Singapore entered an order on July 26, 2024, to
wind up the operations of This Is Interior Pte. Ltd.

Maybank Singapore Limited filed the petition against the company.

The company's liquidator is:

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



                           *********


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

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

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

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding,
electronic re-mailing and photocopying) is strictly prohibited
without prior written permission of the publishers.
Information contained herein is obtained from sources believed
to be reliable, but is not guaranteed.

TCR-AP subscription rate is US$775 for 6 months delivered via e-
mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance
thereof are US$25 each.  For subscription information, contact
Peter Chapman at 215-945-7000.



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