/raid1/www/Hosts/bankrupt/TCRAP_Public/240809.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

          Friday, August 9, 2024, Vol. 27, No. 160

                           Headlines



A U S T R A L I A

CRESTVIEW SERVICES: First Creditors' Meeting Set for Aug. 14
DYNAMAX RV: First Creditors' Meeting Set for Aug. 15
INFRABUILD AUSTRALIA: Moody's Puts B3 CFR on Review for Downgrade
NUHEARA LIMITED: Enters Voluntary Administration
PROSPERO GROUP: Second Creditors' Meeting Set for Aug. 15

RAMS FINANCIAL: Westpac Shuts Down Home Loan Lender Subsidiary
RENEWABLE MOBILE: First Creditors' Meeting Set for Aug. 15
S.J.M. SPORTS: First Creditors' Meeting Set for Aug. 15


C H I N A

CHINA EVERGRANDE: Investor Files Liquidation Bid in China vs. Unit
CHINA VANKE: Sales Slump Continues, Adding to Debt Fears
UXIN LTD: Incurs RMB369.54 Million Net Loss in FY Ended March 31
XINHU ZHONGBAO: S&P Lowers ICR to 'CCC-' Then Withdraws Ratings


H O N G   K O N G

NAGACORP LTD: S&P Affirms 'B' LT ICR & Alters Outlook to Stable
[*] HONG KONG: Banks May Seize More Buildings in City, Says PWC


I N D I A

ACTIVE TOOLS: CRISIL Lowers Rating on INR16cr Export Loan to D
AMRIT OILS: CARE Lowers Rating on INR35cr LT Loan to B+
BABA JATADHARI: CARE Keeps B- Debt Rating in Not Cooperating
BIL INFRATECH: CARE Keeps D Debt Ratings in Not Cooperating
COFFEE DAY: CARE Keeps D Debt Rating in Not Cooperating Category

DAGAR FARM: CARE Keeps D Debt Rating in Not Cooperating Category
DHAWAN TRADING: CARE Keeps B- Debt Rating in Not Cooperating
FIVE STAR: CARE Keeps B- Debt Rating in Not Cooperating Category
FUTURE RETAIL: NCLT OKs Liquidation as Insolvency Process Expired
GIRIRAJ SPINTEX: CARE Lowers Rating on INR7cr LT Loan to B-

GREEN WOOD: CARE Keeps B- Debt Rating in Not Cooperating Category
J.M.L. MARKETINGS: CARE Keeps D Debt Ratings in Not Cooperating
KITTUR RANI: CARE Lowers Rating on INR15cr LT Loan to B
KRUSHIRAJ SUGAR: CARE Keeps C Debt Rating in Not Cooperating
KVC ENERGIES: CRISIL Lowers Rating on INR29.65cr LT Loan to D

MANGALORE FISHMEAL: CARE Keeps D Debt Rating in Not Cooperating
MOHANGARH CONSTRUCTION: CRISIL Assigns B+ Rating to INR10cr Loan
NEELKANTH FARMS: CARE Keeps D Debt Rating in Not Cooperating
PLANTRICH AGRI: CRISIL Reaffirms B+ Rating on INR2cr Cash Loan
RAJ SNEH: CARE Keeps D Debt Rating in Not Cooperating Category

RISHIMARKANDEY MICRO: CRISIL Assigns B+ Rating to INR1cr Loan
SHARVAYA METALS: CARE Keeps B- Debt Rating in Not Cooperating
SHRINIVAS (G) EDUCATIONAL: CRISIL Moves B+ From Not Cooperating
SURESH KUMAR: CARE Keeps B- Debt Rating in Not Cooperating
TRIUMPH AUTO: CRISIL Withdraws B Rating on INR3.5cr Term Loan

TULIP HOTELS: SC Upholds Insolvency Proceedings
WADHAWAN GLOBAL: CARE Keeps D Debt Rating in Not Cooperating


N E W   Z E A L A N D

DIXON TRANSPORT: Court to Hear Wind-Up Petition on Aug. 15
FORMIS LIMITED: Creditors' Proofs of Debt Due on Sept. 10
HEADFORD PROPAGATORS: Creditors' Proofs of Debt Due on Aug. 30
PHANTOM CIVIL: Steven Khov and Kieran Jones Appointed as Receivers
PIER TWO: Court to Hear Wind-Up Petition on Aug. 23

VETERINARY PROFESSIONAL: A.M. Best Affirms B Fin. Strength Rating


P H I L I P P I N E S

RB OF CUYO: PDIC Sets Aug. 30 as Deadline for Filing Claims


S I N G A P O R E

CIC ENTERPRISE: Commences Wind-Up Proceedings
J.N.L LLP: Court Enters Wind-Up Order
LAM CHEE: Creditors' Meetings Set for Aug. 26
SENG HONG: Creditors' Meetings Set for Aug. 26
TEKA SINGAPORE: Creditors' Proofs of Debt Due on Sept. 1



S O U T H   K O R E A

TERRAFORM LABS: US Trustee Wants Singapore Lawsuit Deal Blocked

                           - - - - -


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A U S T R A L I A
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CRESTVIEW SERVICES: First Creditors' Meeting Set for Aug. 14
------------------------------------------------------------
A first meeting of the creditors in the proceedings of Crestview
Services Pty Ltd will be held on Aug. 14, 2024 at 12:00 p.m.
virtually by electronic facilities.

Sam Kaso and Shaun Matthews of Cor Cordis were appointed as
administrators of the company on Aug. 2, 2024.


DYNAMAX RV: First Creditors' Meeting Set for Aug. 15
----------------------------------------------------
A first meeting of the creditors in the proceedings of Dynamax RV
Pty Ltd will be held on Aug. 15, 2024 at 11:00 a.m. via Microsoft
Teams.

Matthew Kucianski of Worrells was appointed as administrator of the
company on Aug. 5, 2024.


INFRABUILD AUSTRALIA: Moody's Puts B3 CFR on Review for Downgrade
-----------------------------------------------------------------
Moody's Ratings has placed InfraBuild Australia Pty Ltd's B3
corporate family rating and backed senior secured notes rating on
review for downgrade. Previously, the outlook was stable.

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

InfraBuild's review for downgrade reflects the continued declining
operating performance of the company and Moody's expectation that
earnings and credit metrics will deteriorate over the next 12
months to levels below Moody's previous expectations. Moody's
expect that weakening credit metrics also elevates the risk of the
company failing to meet Moody's thresholds set for the rating, as
well as its financial covenant requirements, although Moody's
understand that the company has been in discussions with lenders to
address this.

Moody's expect operating conditions to remain challenging as
weakness in Australia's residential activity continues to impact
steel volumes sold, and lower, albeit stabilizing, steel prices and
spreads reduces the company's operating margins. Moody's anticipate
further cost pressures in the year ending June 30, 2025 (fiscal
2025), in part, resulting from the unplanned production stoppage at
its affiliate, and supplier, Whyalla steelworks, which is creating
disruption to the operation and supply chain of the company in the
near term. Additionally, the requirement to conduct billet and
semi-finished goods imports to supplement domestic supply may come
at higher input prices.

Based on Moody's preliminary estimates, Moody's-adjusted
EBIT/interest for InfraBuild materially reduced to around 1.3x in
fiscal 2024 from around 5.0x in fiscal 2023 due to lower earnings,
increased debt levels and higher debt costs from the senior notes
and asset-backed term loan (ABTL) facility. Over the next 12
months, Moody's forecast that InfraBuild's interest coverage will
fall to around 0.8x-1.0x reflecting Moody's expectations of a
further reduction in earnings, this coverage level would be below
the current tolerance level set for the rating.

Given this weakening in coverage, Moody's believe that the company
will likely require covenant waivers or amendments under the ABTL
facility to avoid a potential breach. Moody's note that the company
has liquidity available in escrow combined with cash on its balance
sheet to cover a repayment of the facility and associated fees.
However, Moody's expect the company to focus on alternate pathways
such as a potential transaction or amendments with lenders to allow
funds in escrow to be used for a distribution to facilitate a
settlement at the ultimate parent group with its creditors.

Further, the company has announced a consent offer that would allow
it to raise incremental senior secured notes. If a successful
transaction was to follow, this could also potentially be used to
repay the ABTL facility but would depend on the company's ability
to successfully execute a transaction and the size of a potential
incremental notes issuance.

The review for downgrade will focus on the outcome of a potential
transaction, and the company's ability to get covenant relief from
its existing ABTL creditors, where Moody's understand the company
has been in discussions with lenders to address this.

The review will also focus on: 1) the company's ability to improve
earnings and credit metrics to more appropriate levels for the
rating over the next 12-18 months, given the current operating
environment and its high interest burden; 2) its overall liquidity
profile post any further financing transaction and/or the outcome
of negotiations with its lenders; 3) the ongoing contagion risk
associated with its parent company, including the ultimate size of
a distribution to its parent and any settlement the parent reaches
with its creditor following a distribution. Moody's expect to
conclude the review within the next several weeks.

The rating is unlikely to be upgraded given the rating is on review
for downgrade.

The ratings could be downgraded if: 1) the company is unable to get
covenant relief from its existing ABTL creditors; 2) liquidity is
likely to deteriorate beyond Moody's current expectations; 3)
earnings and credit metrics are expected to remain below the
tolerance levels for the current rating; and/or 4) ongoing
contagion risk from its parent is expected to continue to
negatively impact on the company's credit profile, following a
potential transaction.

PRINCIPAL METHODOLOGY

The principal methodology used in these ratings was Steel published
in November 2021.

COMPANY PROFILE

InfraBuild is Australia's largest and only vertically integrated
electric arc furnace manufacturer and supplier of steel long
products. The company supplies around 2.1 million tonnes per annum
(mtpa) of steel long products across Australia, with most products
supplying the construction steel segment of the market (rebar,
mesh, etc.).

InfraBuild is a private company, and is ultimately owned by the GFG
Alliance (unrated), a UK-based international industrial, energy,
natural resources and financial services group.


NUHEARA LIMITED: Enters Voluntary Administration
------------------------------------------------
7News.com.au reports that a Perth-based wireless earbud company,
voted one of the best inventions of 2020, has appointed a voluntary
administrator.

According to 7News.com.au, Nuheara Limited announced to the ASX it
had been expecting a AUD2.5 million investment known as a
convertible note from audio company Realtek Semiconducter
Corporation that did not eventuate.

It was also expecting a commercial and royalty agreement from
Realtek that has not been signed.

Nuheara has now appointed KPMG as a joint administrator to review
the company's finances, 7News.com.au discloses.

"The company is disappointed that it has been unable to reach a
satisfactory commercial agreement with Realtek, regarding the
convertible note," the announcement said.

Nuheara launched its first medical device with smart hearing
technology in 2016.

The devices allowed consumers to augment their hearing according to
their personal hearing preferences.

In 2020, Time Magazine voted the company's IQbuds2 MAX earbuds one
of the best inventions of that year, 7News.com.au notes.

"They deliver on the audio front but also are the only wireless
buds that feature both active noise cancellation and
audio-processing technology capable of isolating human
conversations, tuning out everything except the people or sounds
you want to hear," the article said.

Nuheara Limited (ASX:NUH) -- https://www.nuheara.com/
--manufactures hearing technology products. The Company offers
hearing devices, bluetooth earpieces, noise cancelling headsets,
and other accessories. Nuheara serves customers worldwide.


PROSPERO GROUP: Second Creditors' Meeting Set for Aug. 15
---------------------------------------------------------
A second meeting of creditors in the proceedings of Prospero Group
Bourke RD Pty Ltd has been set for Aug. 15, 2024 at 12:30 p.m. via
virtual meeting technology.

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 4:00 p.m.

Nelson Huang and Mitchell Ball of Mackay Goodwin were appointed as
administrators of the company on July 10, 2024.


RAMS FINANCIAL: Westpac Shuts Down Home Loan Lender Subsidiary
--------------------------------------------------------------
News.com.au reports that banking giant Westpac has closed down home
loan lender RAMS Financial, but said customers of the mortgage
franchise won't be affected by the move.

In a statement to the Australian Securities Exchange, Westpac
confirmed it would close subsidiary RAMS to new home loan
applications from Aug. 6 as part of a "strategic review" to
simplify the bank's business.

"We have delivered considerable portfolio simplification over
recent years and after a thorough review, have decided that
offering home loans through RAMS franchisees is not right for
Westpac," news.com.au quotes Damien MacRae, Westpac's managing
director for mortgages, as saying.  "We will help our customers,
franchisees and our people through this process."

According to news.com.au, Westpac said existing RAMS customer loans
would remain in place and customers could continue to access
services through the RAMS app, website and call centre.

Westpac will contact customers to assist them with current RAMS
mortgage applications, the bank added.

"We are also providing franchisees with mutually agreed support and
there will be ongoing opportunities for RAMS employees within
Westpac," Mr. MacRae said.

Westpac will retain RAMS' portfolio of loans, estimated at AUD31.8
billion.

It is not clear how many RAMS employees will be impacted by the
closure, news.com.au notes.

RAMS was founded in 1991 and became one of Australia's largest
non-bank provider of home loans.

Westpac bought the company in 2008 for AUD140 million.

Earlier this year, Westpac tried to sell RAMS but cancelled the
sale after failing to find an acceptable bid.

In May, disgruntled RAMS franchisees launched a class-action
lawsuit through Morris Mennilli Lawyers following the termination
of some franchise agreements, news.com.au recalls.

A Westpac spokesman told NewsWire RAMS took its obligations
seriously and would defend the claim.

It is also understood the Australian Securities and Investments
Commissions and the Australian Prudential Regulation Authority are
investigating RAMS, though the details of the investigations are
not known, news.com.au adds.


RENEWABLE MOBILE: First Creditors' Meeting Set for Aug. 15
----------------------------------------------------------
A first meeting of the creditors in the proceedings of Renewable
Mobile Group Pty Ltd will be held on Aug. 15, 2024 at 10:30 a.m.

Matthew Charles Hudson and Terry Van der Velde of SvP were
appointed as administrators of the company on Aug. 5, 2024.


S.J.M. SPORTS: First Creditors' Meeting Set for Aug. 15
-------------------------------------------------------
A first meeting of the creditors in the proceedings of S.J.M.
Sports Pty Ltd will be held on Aug. 15, 2024 at 1:00 p.m. at the
offices of KPMG at Level 8, 235 St Georges Terrace in Perth and via
virtual meeting technology.

Matthew David Woods and Martin Bruce Jones of KPMG were appointed
as administrators of the company on Aug. 5, 2024.




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C H I N A
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CHINA EVERGRANDE: Investor Files Liquidation Bid in China vs. Unit
------------------------------------------------------------------
Reuters reports that an investor has filed a petition to a court in
China to liquidate a major unit of heavily indebted property
developer China Evergrande, a stock filing by the petitioner showed
on Aug. 7.

Vanward, a Shenzhen-listed electric appliance manufacturer, cited a
dispute with Evergrande unit Guangzhou Kailong Real Estate over an
investment worth CNY200 million (US$27.9 million), Reuters
relates.

A court in the southern Chinese city of Guangzhou is reviewing
Vanward's case, the filing said.

Evergrande said in a statement to Reuters a bankruptcy of Kailong
would not affect the normal operations of Hengda Real Estate -
Evergrande's flagship property entity in mainland China including
its completion and delivery of homes to buyers.

Evergrande added Kailong is the holding platform of Hengda and it
does not operate any property projects, Reuters relays.

Kailong controls a 60.3% stake of Hengda, business registry
database Qichacha showed.

Vanward won an arbitrary ruling in Shenzhen in December 2022 that
called on Kailong to return the investment with interest accrued
and legal costs. Kaikong has yet to comply, Vanward said in its
filing.

                       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.

CHINA VANKE: Sales Slump Continues, Adding to Debt Fears
--------------------------------------------------------
Bloomberg News reports that China Vanke Co. Ltd.'s sales slowdown
continued in July, adding to liquidity pressure on the developer
that has become the focal point of the nation's property crisis.

Contracted sales for the month slumped 13% from a year earlier to
CNY19.2 billion (US$2.7 billion), after a 29.3% slide in June,
Bloomberg discloses citing corporate filings. The July contract
sales were 24% lower than June.

China Vanke Co., Ltd. operates real estate development businesses.
The Company provides housing renovation, housing loans, real estate
brokerage, and other businesses. China Vanke also operates
logistics, material supply, and other businesses.

As reported in the Troubled Company Reporter-Asia Pacific in
mid-June 2024, S&P Global Ratings affirmed its 'BB+' long-term
issuer credit rating on China Vanke Co. Ltd. and its 'BB' long-term
issuer credit rating on subsidiary Vanke Real Estate (Hong Kong)
Co. Ltd. (Vanke HK). At the same time, S&P affirmed its 'BB'
long-term issue ratings on Vanke HK's senior unsecured notes.

The negative outlook on China Vanke reflects S&P's expectation that
the company's contracted sales could decline further over the next
12 months and its financial position could weaken if it fails to
execute asset disposals amid China's prolonged property downturn.

The TCR-AP reported in late May 2024, Fitch Ratings has downgraded
China Vanke Co., Ltd.'s Long-Term Foreign- and Local-Currency
Issuer Default Ratings (IDR) to 'BB-', from 'BB+'. The Outlook is
Negative. Fitch also downgraded the Long-Term IDR on China Vanke's
wholly owned subsidiary, Vanke Real Estate (Hong Kong) Company Ltd
(Vanke HK), to 'B+', from 'BB', and downgraded Vanke HK's senior
unsecured rating and the rating on the outstanding senior notes to
'B+' with a Recovery Rating of RR4, from 'BB'. The ratings have
been removed from Rating Watch Negative.


UXIN LTD: Incurs RMB369.54 Million Net Loss in FY Ended March 31
----------------------------------------------------------------
Uxin Limited filed with the Securities and Exchange Commission its
Annual Report on Form 20-F disclosing a net loss of RMB369.54
million on RMB1.37 billion of total revenues for the year ended
March 31, 2024, compared to a net loss of RMB137.17 million on
RMB2.06 billion of total revenues for the year ended March 31,
2023.

As of March 31, 2024, the Company had RMB2.09 billion in total
assets, RMB2.23 billion in total liabilities, RMB149.99 million in
total mezzanine equity, and a total shareholders' deficit of
RMB293.08 million.

Shanghai, the People's Republic of China-based
PricewaterhouseCoopers Zhong Tian LLP, the Company's auditor since
2017, issued a "going concern" qualification in its report dated
July 31, 2024, citing that the Company has incurred net losses
since inception and, as of March 31, 2024, had an accumulated
deficit and net current liability and the Company incurred
operating cash outflow during the fiscal year ended March 31, 2024.
These events and conditions raise substantial doubt about its
ability to continue as a going concern.

Management Comments

Mr. Feng Lin, chief financial officer of Uxin, stated, "Despite the
traditional slow season for used car sales in China due to the
Chinese New Year holiday, we continued to deliver solid results in
the quarter, with retail transaction volume reaching 3,124 units,
representing a 38% year-over-year increase.  Additionally, the
improvement in vehicle turnover and the increased penetration of
value-added services significantly enhanced our profitability.  As
a result, our gross profit margin in the quarter was 6.6%, an
improvement of 1.8 percentage points from the previous quarter."

Mr. Lin added, "For the full fiscal year of 2024, we achieved a
retail transaction volume of 10,179 units, and narrowed our
Adjusted EBITDA loss by RMB104 million compared to the previous
fiscal year to RMB176 million.  We have started to expand our
inventory levels, and we expect retail sales to continue growing in
the coming quarters.  Looking ahead to fiscal year 2025, we
anticipate a year-over-year retail transaction volume growth by
150% with a further reduction in fixed costs by over RMB100 million
year-over-year.  We are fully committed to achieving company-wide
Adjusted EBITDA profitability starting from the third quarter of
the fiscal year."

A full-text copy of the Form 20-F is available for free at:

https://www.sec.gov/ix?doc=/Archives/edgar/data/0001729173/000149315224029702/form20-f.htm

                           About Uxin

Uxin is a China-based used car retailer, pioneering industry
transformation with advanced production, new retail experiences,
and digital empowerment. The Company offers vehicles through a
reliable, one-stop, and hassle-free transaction experience. Under
its omni-channel strategy, the Company is able to leverage its
pioneering online platform to serve customers nationwide and
establish market leadership in selected regions through offline
inspection and reconditioning centers.


XINHU ZHONGBAO: S&P Lowers ICR to 'CCC-' Then Withdraws Ratings
---------------------------------------------------------------
S&P Global Ratings, on Aug. 6, 2024, lowered its long-term issuer
credit rating on Xinhu Zhongbao Co. Ltd. to 'CCC-' from 'B-'. S&P
also lowered the long-term issue rating on the senior unsecured
notes Xinhu guarantees to 'CC' from 'CCC+'. The ratings were
removed from CreditWatch with negative implications. S&P
subsequently withdrew all its ratings at the company's request.

The rating outlook at the point of withdrawal was negative, and it
reflects S&P's view that Xinhu's nonpayment risk could rise and a
distressed exchange appears to be likely.

S&P said, "We believe nonpayment risk has heightened for the
upcoming offshore bond maturities. Xinhu has a U.S.
dollar-denominated bond due in September 2024 with outstanding
maturities of US$323.5 million. In our view, the company still
lacks practical measures to refinance or repay the full amount of
the outstanding bond. We thus revised our assessment of Xinhu's
management and governance to negative from moderately negative.

"The company's cash balance is far from sufficient to cover its
short-term borrowing. We estimate Xinhu's adjusted accessible cash
at end-March 2024 covered only 20% of its short-term borrowings,
which include over Chinese renminbi (RMB) 5 billion equivalent
offshore secured bank borrowings due in the first quarter of 2025.
Although Xinhu has a large investment portfolio, both onshore and
offshore, we don't expect the company to sell its offshore equity
investment, such as shares in China Citic Bank Corp. Ltd., to fully
repay the bond outstanding. This is because we consider it to be a
long-term strategic investment to Xinhu.

"In our view, the change of controlling shareholder to an SOE may
not help Xinhu to address its upcoming bond maturities. On July 17,
2024, Quzhou Industrial Holding Group Co. Ltd., a 100% SOE in
Quzhou, Zhejiang, became the controlling shareholder of Xinhu. As
of July 19, 2024, Quzhou Industrial Holding Group owns Xinhu
through two subsidiaries, Quzhou Zhibao and Xin'an Caitong, with
shareholding of 18.75% and 10.11%, respectively. The original
controlling shareholder, Zhejiang Xinhu Group Co. Ltd., Xinhu
founder Mr. Huang Wei, and their persons acting in concert together
own 28.52% of shares.

"We believe the change of controlling shareholder to the SOE could
help Xinhu to maintain its relationships with banks and other
financial institutions, but may not help the company to address its
upcoming bond maturities. Xinhu obtained a combined RMB9.5 billion
of uncommitted new credit lines from four domestic banks in
mid-July 2024. However, the credit lines are still subject to
further negotiations over the facilities, and the majority of them
would be used for Xinhu's new segments, such as the new energy and
intelligent manufacturing businesses.

"The negative outlook reflects our view that Xinhu's nonpayment
risk, including that of a potential distressed exchange, could
increase with weak liquidity, absent any significantly favorable
change in the issuer's circumstances."




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NAGACORP LTD: S&P Affirms 'B' LT ICR & Alters Outlook to Stable
---------------------------------------------------------------
S&P Global Ratings, on Aug. 6, 2024, revised the rating outlook on
NagaCorp Ltd. (Naga) to stable from negative. At the same time, S&P
affirmed its 'B' long-term issuer credit rating on the company.

The stable rating outlook on Naga reflects the company's steadily
improving operational performance, entrenched position in the
Cambodia gaming market, and our expectation that the company will
manage funding requirements appropriately.

Naga has improved its liquidity position, following the repayment
of its senior unsecured notes. Naga has demonstrated its
willingness and ability to repay its senior notes. Since 2022, the
company has closely managed its cash flows and accumulated cash by
limiting cash dividends and capital expenditure (capex). This added
to its capacity to repay its maturing notes due in July 2024.

Naga scaled back its annual capex to less than US$165 million over
the past four years and has not paid cash dividends since 2021. The
recent drawdown of a US$70 million shareholder loan helped
strengthen its liquidity. S&P estimates the company has a cash
balance of US$80 million following the notes repayment.

S&P expects the company to manage future funding requirements and
to prioritize its balance sheet for the time being. S&P believes
the management will continue to strengthen its balance sheet and
capital structure over business expansion. This was apparent in the
extension of the completion date for Naga3 -- by four yearts -- to
September 2029.

The business environment has significantly changed since 2019. The
US$3.5 billion investment for the Naga3 expansion plan was
announced in 2019 with the Chinese junket business being Naga's
primary source of cash flow. At that time, the company also had an
aggressive dividend policy, with a dividend payout ratio of around
60%.

At present, Naga faces lower earnings and tough funding conditions
due to factors such as high interest rates. S&P said, "We believe
the company will review Naga3's capex and has the flexibility to
reduce its investment. Aside from investments, we expect the
company to manage dividends appropriately to keep its balance sheet
stable. We believe this will ensure that the credit profile is
commensurate with a 'B' issuer credit rating."

Naga's gaming operations are unlikely to recover to pre-COVID
levels. This is due to the elimination of Chinese junket operators.
In 2019, Chinese junkets accounted for about 70% of gross gaming
revenue. At that time, Naga's reported revenue was US$1.8 billion
and EBITDA at US$667 million. The removal of Chinese junket
operators and the pandemic has weighed on the business. In 2023,
reported revenue and EBITDA stood at US$533 million and US$292
million, respectively. This is 30% and 44% of 2019's levels,
respectively. S&P said, "We believe that Naga's operations will not
soon return to these levels. We estimate reported revenue and
EBITDA in 2025 will be 38%-42% and 53%-57% of pre-COVID levels,
respectively."

The stable rating outlook on Naga reflects the company's steadily
improving operational performance, entrenched position in the
Cambodia gaming market, and S&P's expectation that the company will
manage funding requirements appropriately.

S&P said, "We could lower the rating if we believe that operations
will be weaker than we now expect, if the company embarks on
aggressive debt-funded growth, or if shareholder returns leading to
a rapid rise in debt levels. Indications of such scenarios may be
seen in the ratio of debt to EBITDA going above 4x on a sustained
basis, or if there is a significant deterioration in liquidity.

"We could raise the rating if there is a greater clarity over the
timing and scale of Naga's future investments, particularly the
Naga3 expansion, and visibility on the associated internal and
external funding plans and dividends, such that the ratio of debt
to EBITDA stays below 3x on a sustained basis."


[*] HONG KONG: Banks May Seize More Buildings in City, Says PWC
---------------------------------------------------------------
Bloomberg News reports that banks are expected to take more
enforcement actions on distressed buildings amid Hong Kong's
property market downturn, according to PricewaterhouseCoopers.

That's based on the estimate of the firm's partner Christopher So,
whose team oversees a portfolio of real estate under receivership
valued at more than HK$10 billion, Bloomberg relates.

"Lenders tend to give borrowers some breathing space at the
beginning. But if it's clear that the negotiation is not going
anywhere, banks may consider taking enforcement actions," Bloomberg
quotes So, who leads PwC's restructuring and insolvency practice,
as saying. "Many banks have put collateral under receivership in
the past six to 12 months."

While So didn't provide an estimate on the number of such cases,
he's handling assets that include the Cheung Kei Center, once owned
by Chinese tycoon Chen Hongtian, Bloomberg relays. His portfolio
also includes properties from the Tang Shing-bor family that runs
hotels, shops and industrial buildings.

Bloomberg notes that banks appoint receivers to manage and sell
properties for the best price. Lending covenants govern when
receivers can be appointed and what they can do.




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

ACTIVE TOOLS: CRISIL Lowers Rating on INR16cr Export Loan to D
--------------------------------------------------------------
CRISIL Ratings has downgraded the ratings on bank facilities of
Active Tools Private Limited (ATPL) to 'CRISIL D Issuer Not
Cooperating' from 'CRISIL B/Stable Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Export Packing        16         CRISIL D (ISSUER NOT
   Credit                           COOPERATING; Downgraded from
                                    'CRISIL B/Stable ISSUER NOT
                                    COOPERATING')

   Long Term Loan         1         CRISIL D (ISSUER NOT
                                    COOPERATING; Downgraded from
                                    'CRISIL B/Stable ISSUER NOT
                                    COOPERATING')

CRISIL Ratings has been consistently following up with ATPL for
obtaining information through letters and emails dated August 1,
2024, 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 publicly available information, CRISIL Ratings
understands that the company had irregularity in its account
conduct. Hence, the ratings on bank facilities of ATPL have been
downgraded to 'CRISIL D Issuer Not Cooperating' from 'CRISIL
B/Stable Issuer Not Cooperating'.

ATPL, incorporated in 2004 in Jalandhar (Punjab) and promoted by Mr
Pritam Singh and his sons, Mr.Narinder Singh, Mr.Rajinder Singh,
and Mr.Gurnam Singh, manufactures hand tools such as Lhandles,
hammers, hacksaws, and vices; and carpentry tools.


AMRIT OILS: CARE Lowers Rating on INR35cr LT Loan to B+
-------------------------------------------------------
CARE Ratings has revised the ratings on certain bank facilities of
Amrit Oils and Chemicals (AOC), as:

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      35.00       CARE B+; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category and
                                   Revised from CARE BB; Stable

Rationale and key rating drivers

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

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

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

The ratings assigned to bank facilities of AOC have been revised on
account of non–availability of requisite information.

Analytical approach: Standalone

Outlook: Stable

Amrit Oils and Chemicals (AOC) is a family-owned partnership firm
established in 2010, managed by Mr Rajesh Gupta, Mr Prabhat Gupta
and Ms. Pushpa Devi. The firm is engaged in manufacturing oil-based
products, mainly, whitewashing soaps, stearic flakes and rice bran
refined oil. The plant is located in Ludhiana, Punjab which runs at
an installed capacity of 135MT. Additionally, AOC also does trade
of soaps and detergents for its sister concern, Amrit Soap
Company.


BABA JATADHARI: CARE Keeps B- Debt Rating in Not Cooperating
------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Baba
Jatadhari Agro (India) Private Limited (BJAPL) continue to remain
in the 'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       4.76       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 01, 2023,
placed the rating(s) of BJAPL under the 'issuer non-cooperating'
category as BJAPL had failed to provide information for monitoring
of the rating. BJAPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated April 16, 2024, April 26,
2024, May 6, 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).

Analytical approach: Standalone

Outlook: Stable

Incorporated in 2011, Baba Jatadhari Agro India Private Limited
(BJAPL) is engaged in flour milling activities with its
manufacturing facility located at Abhirampur, Nischintapur Gram
Panchayat P.O & P.S.- Budge Budge, Dist-South 24 Parganas, West
Bengal. The company manufactures atta, moida, sooji, flakes etc.
with installed capacity of 102400 MTPA. BJAIPL commenced its
commercial operation from October 2016. Mrs. Chitra Rekha Shaw,
having around a decade of experience in the same line of industry,
looks after the overall management of the company with adequate
support from other directors and a team of experienced personnel.


BIL INFRATECH: CARE Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of BIL
Infratech Limited (BIL) continue to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      20.00       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Long Term/          84.50       CARE D/CARE D; ISSUER NOT
   Short Term                      COOPERATING; Rating continues
   Bank Facilities                 to remain under ISSUER NOT
                                   COOPERATING category
  
Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated May 29, 2023,
placed the rating(s) of BIL under the 'issuer non-cooperating'
category as BIL had failed to provide information for monitoring of
the rating. BIL continues to be noncooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated April 13, 2024, April 23, 2024, May 3,
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).

Analytical approach: Standalone

Outlook: Not Applicable

BIL was promoted by the Braj Binani Group in July, 2010. The
company is a wholly owned subsidiary of BIL, the holding
company of the group. BIL commenced commercial operation from
October, 2010 and is engaged in executing construction
contracts for infrastructure development projects (both civil &
structural) and also has expertise for turnkey execution of
cement plants, power plants, bulk & powder material handling
systems and mineral beneficiation.


COFFEE DAY: CARE Keeps D Debt Rating in Not Cooperating Category
----------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Coffee Day
Global Limited (CDGL) continue to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      277.41      CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. (CARE Ratings) had, vide its press release dated
May 5, 2023, continued to place the rating(s) of CDGL under the
'issuer non-cooperating' category as CDGL had failed to provide
information for monitoring of the ratings. CDGL continues to be
non-cooperative despite repeated requests for submission of
information through e-mails dated March 20, 2024, March 30, 2024,
April 9, 2024, and May 6, 2024. However, company has provided No
dues certificate/No objection certificate/assignment agreement
entered into between lender and Asset reconstruction company
indicating repayment of rated debt partially and accordingly the
rated amount is reduced.

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

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

Analytical approach: Consolidated.

Entities under consolidation by CDGL are mentioned in Annexure-6.

Outlook: Not applicable

Detailed description of the key rating drivers:

At the time of last rating on May 5, 2023, the following were the
rating weaknesses (updated for the information available from stock
exchange filings by Coffee Day Enterprises Limited (CDEL); holding
company of CDGL):

Key weaknesses

* Ongoing delays in debt servicing: As per the stock exchange
filings of CDEL, there are ongoing delays in debt servicing by CDGL
and lenders have classified the bank facilities as non-performing
assets (NPA).

CDGL was originally incorporated as Amalgamated Bean Coffee Trading
Company Limited on December 6, 1993 as a private limited company,
and was subsequently converted to a public limited company on
February 3, 1997. CDGL is an integrated coffee
retailer, having presence across the entire business activities
from coffee procuring till retailing. CDGL has five business
divisions, viz., Café Division (Café Coffee Day), Xpress
Division, Vending Division, Package Division, and Production,
Procurement and Exports (PPE) Division.


DAGAR FARM: CARE Keeps D Debt Rating in Not Cooperating Category
----------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Dagar Farm
(DF) continue to remain in the 'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       5.29       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

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

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

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

Analytical approach: Standalone

Outlook: Not Applicable

Haryana-based Dagar Farm (DF) was established in 2015 as a
proprietorship concern by Mr. Sandeep Dagar. DF is engaged in
poultry farming business. The processing facility of the firm is
located at Jhajjar, Haryana.


DHAWAN TRADING: CARE Keeps B- Debt Rating in Not Cooperating
------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Dhawan
Trading Company (DTC) continue to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      22.50       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 14, 2023,
placed the rating(s) of DTC under the 'issuer non-cooperating'
category as DTC had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. DTC continues to
be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
May 29, 2024, June 8, 2024 and June 18, 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).

Analytical approach: Standalone

Outlook: Not Applicable

Delhi based Dhawan Trading Company (DTC), is a proprietorship
concern established in 1996 by Mr. Jaspal Malhotra. The firm is
primarily engaged in trading of rice and paddy.

FIVE STAR: CARE Keeps B- Debt Rating in Not Cooperating Category
----------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Five Star
Logistics Private Limited (FSLPL) continue to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       4.00       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 5, 2023,
placed the rating(s) of FSLPL under the 'issuer non-cooperating'
category as FSLPL had failed to provide information for monitoring
of the rating. FSLPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated April 20, 2024, April 30,
2024, May 10, 2024.

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

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

Analytical approach: Standalone

Outlook: Stable

Incorporated in April 2002, Five Star Logistics Private Limited
(FSLPL) was promoted by Mr. Saik Majaffar, Mr. Asraf Ali Shaikh and
Mr. Sekh Ajgar Ali based out of Kolkata, West Bengal. Since its
inception, the company has been engaged in port cargo handling
services including handling of bulk cargo such as iron ore fines,
coal and various other minerals along with warehousing of cargo.
The company also provides transportation for the cargo in and out
of Haldia port. The company mainly works for Steel Authority of
India Ltd (SAIL), Indian Oil Corporation Ltd (IOCL), Hindustan
Petroleum Corporation Limited (HPCL), Tata Chemicals Ltd (TCL),
Hindalco Industries Limited, Sree Renuka Sugars Ltd (SRSL) etc.


FUTURE RETAIL: NCLT OKs Liquidation as Insolvency Process Expired
-----------------------------------------------------------------
Business Standard reports that the National Company Law Tribunal on
July 29 allowed the liquidation of Kishore Biyani-led Future Retail
as the maximum period of the corporate insolvency resolution
process (CIRP) has expired with no resolution plan approved by the
lenders.

The Mumbai bench of NCLT appointed Sanjay Gupta as the liquidator
in the matter.

Business Standard relates that the tribunal, led by Anil Raj
Chellan and Kuldip Kumar Kareer, in the order said, "Looking at the
application and averments made therein, it is evident that the
maximum period of the CIRP has expired and no Resolution Plan has
been approved by the CoC.

"We are of the considered opinion that this is a fit case for
liquidation. Therefore, we hereby order the liquidation of the
Corporate Debtor."

The decision comes after the resolution professional, Vijaykumar V
Iyer, failed to get any resolution applicants to turn around the
insolvent company, Business Standard notes.

In November 2023, the resolution professional of Future Retail
filed an application before NCLT Mumbai, seeking liquidation of the
debt-ridden company after the lenders opted for the same.

The application was filed based on the resolution passed by the
Committee of Creditors (CoC) in October 2023.

The CoC, led by public sector lender Bank of India, had filed an
insolvency application against the company in April 2022, after it
failed to repay.

The retail firm owes more than INR17,000 crore to both its
financial and operational creditors, Business Standard discloses.
Subsequently, after three months, the NCLT admitted the company
under insolvency in July 2022.

In spite of initial interest, none of the applicants submitted
final resolution plans.

Space Mantra, which was not a part of the initial list of bidders,
ended up as the sole resolution applicant with a INR550-crore bid.
Its plan was rejected by the lenders, following which the
resolution professional approached the tribunal to liquidate the
company.

                        About Future Group

Future Group operates multi-branded retail outlets. The company's
retail chains include department stores, outlet stores, sportswear,
home improvement and consumer durables, supermarket, and
convenience stores as well as food parks.

As reported in the Troubled Company Reporter-Asia Pacific in late
July 2022, an Indian court agreed to send Future Retail Ltd. into
bankruptcy, allowing the creditors to find a new owner for the
beleaguered retailer.  According to Bloomberg News, the National
Company Law Tribunal on July 20 gave its verdict on a petition by
Bank of India to start the bankruptcy-resolution process for the
cash-strapped retailer. It dismissed allegations from the local
unit of Amazon.com Inc. that Future Retail's lenders were colluding
with its founders to push the firm into insolvency. The court also
appointed an administrator to take over the management at Future
Retail.


GIRIRAJ SPINTEX: CARE Lowers Rating on INR7cr LT Loan to B-
-----------------------------------------------------------
CARE Ratings has revised the ratings on certain bank facilities of
Giriraj Spintex Private Limited (GSPL), as:

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       7.00       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category and
                                   Revised from CARE B; Stable

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 4, 2023,
placed the rating(s) of GSPL under the 'issuer non-cooperating'
category as GSPL had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. GSPL continues
to be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
May 19, 2024, May 29, 2024 and June 8, 2024.

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

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

The ratings have been revised on account of non-availability of
requisite information. Further the revision considers the decline
in scale of operations and increase in debt levels in FY23 over
FY22.

Analytical approach: Standalone

Outlook: Stable

GSPL was incorporated in April 24, 2000 by Mr. Prakash Laddha, Mr.
Shubhash Laddha and Mr. Vishal Laddha along with other family
members. GSPL is engaged in the business of manufacturing of
synthetics grey fabrics (includes artificial or synthetic filament
and non-filament fibres). The company also manufactures grey fabric
on job work basis. The plant of the company is located at Bhilwara,
Rajasthan.


GREEN WOOD: CARE Keeps B- Debt Rating in Not Cooperating Category
-----------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Green Wood
Poultries (GWP) continues to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       6.47       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 19, 2023,
placed the rating(s) of GWP under the 'issuer non-cooperating'
category as GWP had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. GWP continues to
be non-cooperative despite repeated requests for submission of
information through emails, phone calls and a letter/email dated
June 3, 2024, June 13, 2024 and June 23, 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).

Analytical approach: Standalone

Outlook: Stable

Green Wood Poultries (GWP) was established in January, 2015 as a
partnership firm and is currently being managed by Mr. Rajendra
Prasad Aggarwal, Mr. Akshay Aggarwal and Mr. Tarsem Kumar Sharma.
The firm is engaged in poultry farming business at its poultry farm
located in Sangrur, Punjab.

J.M.L. MARKETINGS: CARE Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of J.M.L.
Marketings Private Limited (JMPL) continue to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      34.90       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Short Term Bank      5.00       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated May 29, 2023,
placed the rating(s) of JMPL under the 'issuer non-cooperating'
category as JMPL had failed to provide information for monitoring
of the. JMPL continues to be non-cooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated April 13, 2024, April 23, 2024, May 3,
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).

Analytical approach: Standalone

Outlook: Not Applicable

Incorporated in 2004 as a partnership entity, JMPL is promoted by
Mr. Anil Arora and Mr. Kimti Lal Arora. The entity was
reconstituted as a private limited company in the year 2007. JMPL
is the sole distributor for 'Fortune' edible oil brand belonging
to the Adani Wilmar Limited across nine zones (i.e. Allahabad,
Varanasi, Ghaziabad, Jabalpur, Amritsar, Mumbai, Bhiwandi, Navi
Mumbai and Thane). This apart, the company also sells edible oil
(procured from the market) under its own brand name (7 brands)
through its blending and packaging unit at Naini, Allahabad.


KITTUR RANI: CARE Lowers Rating on INR15cr LT Loan to B
-------------------------------------------------------
CARE Ratings has revised the ratings on certain bank facilities of
Kittur Rani Channamma Memorial Committee (KRCMC), as:

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      15.00       CARE B; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category and
                                   Revised from CARE B+; Stable

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 15, 2023,
placed the rating(s) of KRCMC under the 'issuer non-cooperating'
category as KRCMC had failed to provide information for monitoring
of the rating. KRCMC 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).

The rating assigned to the bank facilities of KRCMC have been
revised on account of non-availability of requisite information.

Analytical approach: Consolidated (The consolidated financials of
Kittur Rani Channamma Memorial Committee (KRCMC) and Kittur Rani
Channamma Residential Sainik School for Girls (KRCRSSG) for
FY17-FY19).

Outlook: Stable

Karnataka based, Kittur Rani Channamma Memorial Committee (KRCMC)
established in the year 1969 registered under Society's
Registration Act. The Society operates under the name Kittur Rani
Channamma Residential Sainik School (KRCRSSG) for Girls on
the lines of Military and Sainik school pattern and attracts
students from all over India. KRCRSSG provide the education to High
School and Secondary Higher Education i.e from Class VI to Class
XII. This school is affiliated by CBSE Board of education. As on
March 31, 2019 the society has total of 880 students.

KRUSHIRAJ SUGAR: CARE Keeps C Debt Rating in Not Cooperating
------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Krushiraj
Sugar Limited (KSL) continue to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      14.79       CARE C; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

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

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

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

Analytical approach: Standalone

Outlook: Stable

KSL was incorporated in March 2012 to undertake manufacturing of
Khandsari (unrefined sugar) at village Bhose, District. Solapur,
Maharashtra. KSL is promoted by Mr. Mahesh Yashwantrao Patil,
Chairman & Managing Director (CMD), and his brother Mr. Baliram
Yashwantrao Patil.


KVC ENERGIES: CRISIL Lowers Rating on INR29.65cr LT Loan to D
-------------------------------------------------------------
CRISIL Ratings has downgraded its rating on the long-term bank
facilities of KVC Energies Pvt Ltd (KVCE) to 'CRISIL D' from
'CRISIL B+/Stable'.

                          Amount
   Facilities          (INR Crore)     Ratings
   ----------          -----------     -------
   Proposed Long Term      29.65       CRISIL D (Downgraded from
   Bank Loan Facility                  'CRISIL B+/Stable')

   Term Loan                0.35       CRISIL D (Downgraded from
                                       'CRISIL B+/Stable')

The downgrade in rating reflects the delay in meeting the repayment
obligations of the term facility in July 2024.

The continues rating to reflects the company's nascent stage of
operations and exposure to project implementation risk. These
weaknesses are partially offset by extensive experience of the
promoter in the liquefied petroleum gas (LPG) industry.

Analytical Approach

CRISIL Ratings has combined the business and financial risk
profiles of KVCE and VC Consultancy Services (VCCS). This is
because both the entities have a common management are in similar
line of business and have operational linkages and fungible cash
flow.

Key Rating Drivers & Detailed Description

Weaknesses:

* Nascent stage of operations: As operations in VCCS commenced only
in August 2023—with the distribution of LPG cylinders to both
commercial and industrial customers in Hyderabad - the scale of
operations is estimated to have remained modest in fiscal 2024. Due
to the start-up nature of business, the firm is estimated to have
incurred a net loss in fiscal 2024. Ramp up in scale and
profitability will remain key monitorable over the medium term.

* Exposure to project risk: To improve the scale of operations and
profitability, the group needs to incur a large debt-funded capital
expenditure (capex) over the medium term. The group is also looking
to set up multiple Auto LPG (ALPG) gas stations with three centres
expected to commence operations by the end of fiscal 2025. Further,
the group will also be setting up two motor spirit and high-speed
diesel depots for Nayara Energy Ltd. The ability to raise funds
(loans, equity or unsecured loan) and timely completion of the
capex within budgeted cost will be key monitorable.

Strength:

* Extensive experience of the promoter: The promoter has more than
three decades of experience in oil marketing companies. His strong
understanding of market dynamics and healthy relationships with
customers and suppliers should continue to support the business.

Liquidity: Poor

Project implementation was delayed and hence liquidity is dependent
on the timely infusion of funds by the promoters. There was delay
in meeting the repayment obligations of the term facility in July
2024.

Rating Sensitivity Factors

Upward factors

* Track record of timely debt servicing for at least 90 days
* Improvement in working capital cycle

KVCE, incorporated in April 2023, is promoted by Mr K V Chalapathi
Rao. KVCE is engaged in the design, erection, operation and
maintenance and marketing of LPG products through LPG installations
(bulk and packed), ALPG (auto LPG dispensing) stations and petrol
bunks.

VCCS is a sole proprietor firm set up in March 2023 for the
distribution of industrial and commercial packed LPG of 17
kilogramme (kg), 21 kg, 33 kg and 425 kg across Telangana for
commercial and industrial use through an exclusive Platinum
Distributor Agreement from M/s Aegis Gas (LPG) PVT Ltd.


MANGALORE FISHMEAL: CARE Keeps D Debt Rating in Not Cooperating
---------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Mangalore
Fishmeal and Oil Company (MFOC) continue to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      11.67       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

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

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

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

Analytical approach: Standalone

Outlook: Not Applicable

Mangalore Fish Meal and Oil Company (MFOC) is a partnership firm
started in 2008 by 4 partners namely, Mr Mohammed Mustafa and Mr B
M Mumtaz Ali, Mr A K Faisal, and Mr B A Moidin Bava. The
partnership was reconstituted and the firm was acquired by Mr Iqbal
Ahmed and his wife Mrs Mumtaz Sahul in 2010. The firm is engaged in
manufacturing of Fish Meal, Fish Oil, Allied-Fish Products and
Concentrated fish soluble.


MOHANGARH CONSTRUCTION: CRISIL Assigns B+ Rating to INR10cr Loan
----------------------------------------------------------------
CRISIL Ratings has assigned its 'CRISIL B+/Stable/CRISIL A4'
ratings to the bank facilities of Shri Mohangarh Construction Co.
(SMCC).

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee         39         CRISIL A4 (Assigned)

   Bank Guarantee          1         CRISIL A4 (Assigned)

   Overdraft Facility     10         CRISIL B+/Stable (Assigned)

The ratings reflect SMCC's susceptibility to tender-based
operations and working capital intensive operations. These
weaknesses are partially offset by extensive industry experience of
the partner, healthy order book, diversity in geography and work
executed which support its scale and its average financial
profile.

Key Rating Drivers & Detailed Description

Weaknesses:

* Susceptibility to tender-based operations: Revenue and
profitability entirely depend on the ability to win tenders. Also,
entities in this segment face intense competition, thus requiring
to bid aggressively to get contracts, which restricts the operating
margin to a moderate level. Also, given the cyclicality inherent in
the construction industry, the ability to maintain profitability
margin through operating efficiency becomes critical.

* Working capital intensive operations: Operations are working
capital intensive as reflected in Gross current assets(GCA) at 174
days for year ended March 31,  2023. Its large working capital
requirements arise from its high debtor levels.

Strengths:

* Extensive industry experience of the partner: Mr Lal Chand
Choudhary has experience of more than three decades in the
construction industry, which has helped the firm establish healthy
relationships with suppliers, ensure timely supply of raw
materials, and obtain repeat orders from customers.

* Healthy order book providing revenue visibility: The firm has
unexecuted orders of INR1800 crore as on January 2024 to be
executed over next 18-24 months, providing revenue visibility over
medium term

* Diversity in geography and work executed which support its scale
and sustainability: SMCC is an established player in the  segment
and in operations for over three decade , it has executed EPC work
in Rajasthan , Gujarat & Odisha in past , which mitigate  it to
risk of slowdown in any segment or region.

* Average financial profile: Networth and gearing are moderate and
stood at INR42.24 crores and 1.20 times respectively as on March
31, 2023. Debt protection metrics are comfortable: interest
coverage and net cash accrual to total debt (NCATD) ratio are  at
3.59  times and 0.15  times respectively for fiscal 2023.

Liquidity: Stretched

Bank limit utilisation is moderate at around 73.10 percent for the
past fourteen months ended January-2024.  Cash accruals are
expected to be around INR15 – INR20 crores which are just
sufficient against term debt obligation of INR15-17 crore over the
medium term. The promoters are likely to extend support in the form
of unsecured loans to meet its working capital requirements and
repayment obligations in case of exigencies.

Outlook: Stable

CRISIL Ratings believe SMCC will continue to benefit from the
extensive experience of its promoter, and established relationships
with clients.

Rating Sensitivity factors

Upward factors

* Sustained improvement in scale of operation and sustenance of
operating margin, leading to higher cash accruals of over INR20
crores
* Improvement in working capital cycle

Downward factors

* Decline in net cash accruals below INR15 crore on account of
decline in revenue or operating profits.
* Large debt-funded capital expenditure weakens capital structure
and/or witnesses a substantial increase in its working capital
requirements thus weakening its liquidity & financial profile.

SMCC was established as proprietorship concern by Shri Lal Chand
Choudhary, subsequently in April 2022 it was converted to
partnership firm.  SMCC is engaged in civil construction works,
mainly over-burden removal, coal mining, transportation, pipeline
laying and other work such as construction of bridges, building,
water reservoirs, pumping station, canal, RCC foundation & allied.


NEELKANTH FARMS: CARE Keeps D Debt Rating in Not Cooperating
------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Neelkanth
Farms (NF) continue to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       7.20       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale & Key Rating Drivers

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

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

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

Neelkanth Farms (NF) was established in July, 2017 as a partnership
firm and is currently being managed by Mr. Anil Mor, Mr. Ram Kumar
and Mr. Madan Mohan. NKF is established with an aim to set up a
poultry farming business at its poultry farm located in Karnal,
Haryana with the proposed breeding capacity of about 20,000-layer
birds per batch.


PLANTRICH AGRI: CRISIL Reaffirms B+ Rating on INR2cr Cash Loan
--------------------------------------------------------------
CRISIL Ratings has reaffirmed its 'CRISIL B+/Stable/CRISIL A4'
ratings on the bank loan facilities of Plantrich Agri Tech Pvt Ltd
(PATPL).

                        Amount
   Facilities        (INR Crore)    Ratings
   ----------        -----------    -------
   Cash Credit            2         CRISIL B+/Stable (Reaffirmed)

   Packing Credit         4.5       CRISIL A4 (Reaffirmed)

The ratings continue to reflect the company's modest scale of
operations, large working capital requirement and leveraged capital
structure. These weaknesses are partially offset by the promoter's
extensive experience.

Key rating drivers and detailed description

Weaknesses:

* Modest scale of operations and large working capital requirement:
Intense competition may continue to restrict scalability, pricing
power, and therefore, profitability. Revenue was modest at INR74
crore in fiscal 2024. Furthermore, operations are working capital
intensive, with gross current assets (GCAs) of 179 days as on March
31, 2024, driven by inventory of 60-90 days and debtors of around
112 days.

* Leveraged capital structure: Capital structure is leveraged on
account of small networth of around INR3.75 crore as on March 31,
2024 and high dependence on working capital debt. Further, the term
loan of around INR13 crore availed in fiscal 2024 has deteriorated
the total outside liabilities to tangible networth (TOLTNW) ratio
to 15.74 times as on March 31, 2024. With modest accretion to
reserve and additional working capital required for supporting the
growing scale of operations, capital structure is expected to
remain leveraged.

Strength:

* Experience of the promoter: Benefits derived from the promoter's
experience of over two decades, and healthy relations with
customers and suppliers, should continue to support the business.
The company has tie-ups with more than 5000 farmers, who
collectively own around 8000 acre of certified land under
cultivation in Kerala.

Liquidity: Stretched

Bank limit utilisation averaged a moderate 63.55% for the 12 months
ended March 2024. Expected cash accrual of INR1-3 crore should
cover term debt obligation of INR2-3 crore over the medium term.
Current ratio was 0.98 time as on March 31, 2024.

Outlook: Stable

CRISIL Ratings believes PATPL will continue to benefit from the
experience of its promoter.

Rating sensitivity factors

Upward factors:

* Improvement in TOLTNW ratio to less than 4 times
* Increase in revenue and profitability leading to higher accruals

Downward factors:

* Decline in revenue and profitability leading to lower cash
accruals
* Interest coverage of less than 1.3 times

The company is engaged in the processing and selling of organic
products such as coffee, cocco and spices.


RAJ SNEH: CARE Keeps D Debt Rating in Not Cooperating Category
--------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Raj Sneh
Auto Wheels Private Limited (RSAWPL) continue to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      15.00       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale & Key Rating Drivers

CARE Ratings Ltd. had, vide its press release dated June 15, 2023,
placed the rating(s) of RSAWPL under the 'issuer non-cooperating'
category as RSAWPL had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. RSAWPL
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 and 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).

Analytical approach: Standalone

Outlook: Not Applicable

Meerut-based (Uttar Pradesh) RSAWPL was incorporated in October,
2015 as a private limited company by Mr. Priyank Jain, Mayank Gupta
and Ashish Jain. The company is an authorized dealer of Maruti
Suzuki India Private Limited (MSIPL) and deals in MSIPL's premium
car segment; i.e., NEXA showroom including cars like S-Cross,
Baleno, Ignis and Ciaz. Apart from sale of cars, RSAWPL also
provides accessories and spares of auto vehicles of MSIPL (NEXA).


RISHIMARKANDEY MICRO: CRISIL Assigns B+ Rating to INR1cr Loan
-------------------------------------------------------------
CRISIL Ratings has assigned its 'CRISIL B+/Stable' rating to the
long term bank facility of Rishimarkandey Micro Credit Foundation
(RMCF).

                          Amount
   Facilities          (INR Crore)    Ratings
   ----------          -----------    -------
   Proposed Long Term       1         CRISIL B+/Stable (Assigned)
   Bank Loan Facility        

The rating reflects the foundation's small scale of operations
constrained by geographic concentration in revenue, and exposure to
risks inherent in the microfinance industry. These weaknesses are
partially offset by its adequate capital position for its current
scale of operation.

RMCF is a not-for-profit organisation based in Varanasi, Uttar
Pradesh. It aims to expand microfinance operations in areas that
lack access to the formal financial system, providing livelihood
support to poor households. As on March 31, 2024, its assets under
management (AUM) stood at INR3.58 crore, as against INR3 crore as
on March 31, 2023, and INR2.15 crore as on March 31, 2022. The
three-year compound annual growth rate (CAGR) of the foundation was
30%.

Asset quality has remained strong supported by negligible 90+ days
past due (dpd) and collection efficiency above 100%.

Analytical Approach

For arriving at its rating, CRISIL Ratings has assessed the
standalone business and financial risk profiles of RMCF. Also,
CRISIL Ratings has considered loans from promoters and family as
part of the networth.

Key Rating Drivers & Detailed Description

Weaknesses:

* Small scale of operations with geographic concentration: RMCF,
incorporated in 2017, is a small sized organisation with AUM of
INR3.58 crore as on March 31, 2024, compared with INR3 crore as on
March 31, 2023. Operations are concentrated in Uttar Pradesh. The
foundation had five branches across five districts as on March 31,
2024. It plans to diversify in other districts within Uttar Pradesh
in the medium term.

* Potential risks from legislative and regulatory changes in the
microfinance sector: The microfinance sector has witnessed various
events over the years, including regulatory and legislative
challenges that have disrupted operations. Some of these events
include the Andhra crisis, demonetisation in 2016, Covid-19
pandemic and sociopolitical issues in certain states. These events
have adversely affected the sector, elevating delinquencies and
hurting the profitability and capitalisation metrics of non-banking
financial company-microfinance institutions (NBFC-MFIs). These
challenges underscore the vulnerability of the microfinance
business model to external risks. Covid-19, in particular,
introduced new challenges, aggravating existing vulnerabilities in
the microfinance sector by heightening credit risks and the
likelihood of loan default by borrowers. While the sector has
navigated these events, it remains susceptible to issues, including
local elections, natural calamities, and borrower protests, which
may increase delinquencies for a while. However, MFIs remain
vulnerable to socially sensitive factors and the macroeconomic
scenario. Further, the sector is regulated by multiple bodies
which, from time to time, have been providing several directives to
maintain credit discipline and avoid over indebtedness for
borrowers. Hence, the ability to maintain profitable business
growth will remain key monitorable.

Strength:

* Adequate capitalisation for current scale of operations: Given
the small scale of operations, the company has adequate
capitalization with a reported net worth of INR 0.48 crore as on
March 31, 2024, supported by unsecured loan of INR3.39 crore from
the promoters, which is expected to remain in the business over the
long term. Gearing was nil as on March 31, 2024, as against 0.04
time as on March 31, 2023. The ability of the foundation to raise
funds or infuse capital to achieve growth will be monitorable.
Liquidity: Stretched

As on June 30, 2024, cash and equivalent was INR18.6 lakh. Against
this, the foundation has average monthly outflow of INR8.5 lakh for
the next three months. Liquidity cover for the next three months
(assuming 75% collection efficiency) was adequate over 11 times.

Outlook: Stable

CRISIL Ratings believes the scale of operations of RMCF will likely
remain small and geographically concentrated over the medium term.

Rating Sensitivity factors

Upward factors:

* Significant scaling up of loan book while maintaining operational
cost and earnings
* Capital position is maintained with gearing remaining below 3
times

Downward factors:

* Deterioration in asset quality, with gross net performing assets
above 1% and its effect on profitability
* Any adverse regulatory changes

RMCF is a private, not-for-profit foundation set up in 2017 with
its registered office in Varanasi, Uttar Pradesh. RMCF aims to
provide microfinance operations in areas that lack access to the
formal financial system, providing livelihood support to poor
households. It offers financial assistance to enhance
entrepreneurial opportunities and provides loans at annual interest
rate of 24%, with tenure of 4-8 months. As on March 31, 2024, the
foundation had five branches. In fiscal 2024, it reported profit
after tax (PAT) of INR0.16 crore, translating into return on
managed assets of 4%.


SHARVAYA METALS: CARE Keeps B- Debt Rating in Not Cooperating
-------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Sharvaya
Metals Private Limited (SMPL) continue to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      12.92       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

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

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

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

Analytical approach: Standalone

Outlook: Stable

Sharvaya Metals Private Limited (SMPL) is a part of Superfine group
which is engaged in manufacturing of aluminum extrusion products
since last two decades. SMPL was incorporated as a private limited
company in the year 2014 by Mr. Shreyansh Katariya and Ms. Seema
Bhalgat who are having more than a decade of experience in
business. Company is engaged in manufacturing of aluminum circles
and billets of different measurements and sizes as per the
requirement of clients.


SHRINIVAS (G) EDUCATIONAL: CRISIL Moves B+ From Not Cooperating
---------------------------------------------------------------
Due to inadequate information, CRISIL Ratings, in line with the
Securities and Exchange Board of India guidelines, had migrated its
rating on the long-term bank facilities Shrinivas (G) Educational
and Research Institute of Medical Sciences (SERIMS) to 'CRISIL
B+/Stable Issuer Not Cooperating'. However, the management has
subsequently started sharing the requisite information necessary
for carrying out a comprehensive review of the rating.
Consequently, CRISIL Ratings is migrating the long term rating to
'CRISIL B+/Stable' from 'CRISIL B+/Stable Issuer Not Cooperating'.
CRISIL Ratings has also assigned its 'CRISIL A4' rating to the
short-term bank facility of SERIMS.

                        Amount
   Facilities        (INR Crore)      Ratings
   ----------        -----------      -------
   Bank Guarantee         10          CRISIL A4 (Assigned)

   Cash Credit             1          CRISIL B+/Stable (Migrated
                                      from 'CRISIL B+/Stable
                                      ISSUER NOT COOPERATING')

   Term Loan             157          CRISIL B+/Stable (Migrated
                                      from 'CRISIL B+/Stable
                                      ISSUER NOT COOPERATING')

   Term Loan              65          CRISIL B+/Stable (Migrated
                                      from 'CRISIL B+/Stable
                                      ISSUER NOT COOPERATING')

The ratings continue to reflect the trust's exposure to risks
related to ongoing project and expected leveraged capital
structure. These weaknesses are partially offset by the extensive
experience of the trustees in diversified industries and adoption
of latest machinery in a steady industry.

Key Rating Drivers & Detailed Description

Weaknesses:

* Exposure to risks related to ongoing project: SERIMS is scheduled
to commence the operations of its college from fiscal 2026. Demand
risk is also expected to be moderate as the industry is intensely
competitive. Timely completion and successful stabilisation of
operations will remain monitorable.

* Expected leveraged capital structure: Financial risk profile is
expected to be modest with weak gearing and muted debt protection
metrics. The project is aggressively funded in a debt-equity ratio
of around 1.3 times.

Strengths:

* Extensive experience of the trustees: The trustees have
experience of over 20 years in running various firms and have
exposure to different types of industries. This has given them an
understanding of the dynamics of the market and enabled them to
establish healthy relationships with various stakeholders.

* Adoption of latest machinery in a steady industry: The trust is
currently setting up a unit that has the latest equipment and
technology. This is expected to support its business risk profile
over the medium term.

Liquidity: Stretched

The trust has availed of loans and is paying monthly interest
through internal accrual. Liquidity is supported by equity infusion
by the trustees.

Outlook: Stable

CRISIL Ratings believes SERIMS will benefit from the extensive
experience of its trustees in diversified businesses.

Rating Sensitivity factors

Upward factors:

* Healthy ramp up in operations of the hospital division leading to
net cash accrual of more than INR6 crore
* Timely execution of the medical college capital expenditure in
line with expectation
* Improvement in capital structure

Downward factors:

* Delay in commencement of operations or issue in funding infusion
* Significantly low cash accrual of below INR2 crore during the
initial phase of operations, or increase in working capital
requirement further weakening liquidity and financial risk profile
* Lower fees or delayed receipt adversely affecting liquidity

SERIMS was registered as a charitable trust in 2008 under section
income tax act. The trust is setting up a medical and nursing
college with 150 seat in Saran, Bihar. Hospital is expected to
commence its operation from FY26.

The trust is managed by Mr. Shrinivas Prasad and other trustees.


SURESH KUMAR: CARE Keeps B- Debt Rating in Not Cooperating
----------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Suresh
Kumar & Sons Trading Private Limited (SKSTPL) continue to remain in
the 'Issuer Not Cooperating' category.

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

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 15, 2023,
placed the rating(s) of SKSTPL under the 'issuer non-cooperating'
category as SKSTPL had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. SKSTPL
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 and 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).

Analytical approach: Standalone

Outlook: Stable

Pilibhit (Uttar Pradesh) based Suresh Kumar & Sons Trading Private
Limited (SKSTPL) was incorporated on May 15, 2013 by Mr. Suresh
Kumar Agarwal. The company is currently being managed by Mr. Suresh
Kumar Agarwal and Mr. Rahul Agarwal. The company is engaged in the
wholesale trading of Apple Products i.e. Iphone, Ipad, MacBook, Mac
Mini, Ipod, Mac Pro and accessories.


TRIUMPH AUTO: CRISIL Withdraws B Rating on INR3.5cr Term Loan
-------------------------------------------------------------
Due to inadequate information, CRISIL Ratings, in line with SEBI
guidelines, had migrated the rating of Triumph Auto Private Limited
(TAPL) to 'CRISIL B/Stable Issuer Not Cooperating'. CRISIL Ratings
has withdrawn its rating on bank facility of TAPL following a
request from the company and on receipt of a 'no dues certificate'
from the banker. Consequently, CRISIL Ratings is migrating the
rating on the long term bank facilities of TAPL to 'CRISIL
B/Stable' from 'CRISIL B/Stable Issuer Not Cooperating'. The rating
action is in line with CRISIL Ratings' policy on withdrawal of bank
loan ratings.

                         Amount
   Facilities         (INR Crore)     Ratings
   ----------         -----------     -------
   Electronic Dealer      1.5         CRISIL B/Stable ISSUER NOT
   Financing Scheme                   COOPERATING (Withdrawn)
   (e-DFS)                    
                                      
   Electronic Dealer      5           CRISIL B/Stable ISSUER NOT
   Financing Scheme                   COOPERATING (Withdrawn)
   (e-DFS)                    

   Proposed Fund-         0.5         CRISIL B/Stable ISSUER NOT
   Based Bank Limits                  COOPERATING (Withdrawn)

   Term Loan              3.5         CRISIL B/Stable ISSUER NOT
                                      COOPERATING (Withdrawn)

TAPL was incorporated in 2007 by Mr. Naresh Gupta; it is an
authorized dealer of Hyundai in Faridabad (Haryana) and Volkswagen
in Gurugram (Haryana). The company began operations with dealership
of Tata Motors Ltd (TML) in March 2009. TAPL surrendered the TML
dealership in 2013 and started dealership of Hyundai in October
2014 and of Volkswagen in fiscal 2017.


TULIP HOTELS: SC Upholds Insolvency Proceedings
-----------------------------------------------
The Economic Times reports that the Supreme Court has upheld the
National Company Law Tribunal (NCLT) to initiate insolvency
proceedings against Tulip Hotels Pvt Ltd.

ET relates that a Bench led by Justice Abhay S Oka dismissed an
appeal by the suspended board of Tulip Hotels, which was admitted
to insolvency on May 16, 2023, on a petition by YES Bank, claiming
a default of INR900 crore for two corporate guarantees.


WADHAWAN GLOBAL: CARE Keeps D Debt Rating in Not Cooperating
------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Wadhawan
Global Capital Limited (WGCL) continue to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Non-Convertible     1,900       CARE D; ISSUER NOT COOPERATING;
   Debentures                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Limited has been seeking information from WGCL to
monitor the rating(s) vide e-mail communications/letters dated July
7, 2024, July 9, 2024, July 16, 2024 and July 23, 2024. However,
despite repeated requests, the company has not provided the
requisite information for monitoring the ratings.

In line with the extant SEBI guidelines, CARE has reviewed the
rating on the basis of the best available information which
however, in CARE's opinion is not sufficient to arrive at a fair
rating. The rating on Wadhawan Global Capital Limited's NCD Issue
continues to be denoted as CARE D; ISSUER NOT COOPERATING.

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

The rating of WGCL factors the continued delays in servicing of
debt obligations. Further, put option was triggered on NCDs as
per the terms of debenture trust deed and the obligation of
repaying the debenture holders was on Dewan Housing Finance Ltd
(DHFL). As on July 2021, the NCLT has approved the resolution plan
in the corporate insolvency resolution process of DHFL,
which is now part of the Piramal Group.

Rating sensitivities: Factors likely to lead to rating actions
Positive factors: Factors that could, individually or collectively
lead to positive rating action/upgrade:

* Regularization of existing default along with regular debt
servicing track record for at least 3 months.

Analytical approach: Standalone

Outlook: Not Applicable

Detailed description of the key rating drivers:

Key weaknesses

* Deteriorating financial performance: No latest financial data or
operational data is available for the company from FY20 to FY24. As
per the last available data, the company had reported a loss of
Rs.524 crore in FY19 as compared to loss of Rs.171 crore in FY18,
which was mainly on account of provision for diminution in value of
investments.

Liquidity: Poor

Wadhawan Global Capital Ltd. (WGCL) is a Core Investment Company
which is jointly promoted by Mr. Kapil and Dheeraj Wadhawan
(promoters of DHFL). As on March 31, 2019, Mr. Kapil Wadhawan, Mr.
Dheeraj Wadhawan and Ms. Aruna Wadhawan together held 85% stake in
the company. Incorporated as Wadhawan Housing Pvt. Ltd., the name
of the company was subsequently changed to WGCL w.e.f. May 31,
2014.



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

DIXON TRANSPORT: Court to Hear Wind-Up Petition on Aug. 15
----------------------------------------------------------
A petition to wind up the operations of Dixon Transport Limited
will be heard before the High Court at Auckland on Aug. 15, 2024,
at 11:45 a.m.

The Commissioner of Inland Revenue filed the petition against the
company on June 4, 2024.

The Petitioner's solicitor is:

          Gabrielle McGillivray
          Inland Revenue, Legal Services
          PO Box 1782
          Christchurch 8140


FORMIS LIMITED: Creditors' Proofs of Debt Due on Sept. 10
---------------------------------------------------------
Creditors of Formis Limited are required to file their proofs of
debt by Sept. 10, 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:

          Adam Botterill
          Damien Grant
          Waterstone Insolvency
          PO Box 352
          Auckland 1140


HEADFORD PROPAGATORS: Creditors' Proofs of Debt Due on Aug. 30
--------------------------------------------------------------
Creditors of Headford Propagators Limited are required to file
their proofs of debt by Aug. 30, 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:

          Trevor Edwin Laing
          Emma Margaret Laing
          Laing Insolvency Specialists Limited
          PO Box 2468
          Dunedin 9044


PHANTOM CIVIL: Steven Khov and Kieran Jones Appointed as Receivers
------------------------------------------------------------------
Steven Khov and Kieran Jones of Khov Jones Limited on Aug. 7, 2024,
were appointed as receivers of Phantom Civil Limited, Kim Cross and
Carlos Karaka.

The receivers may be reached at:

          Khov Jones Limited
          PO Box 302261
          North Harbour
          Auckland 0751


PIER TWO: Court to Hear Wind-Up Petition on Aug. 23
---------------------------------------------------
A petition to wind up the operations of Pier Two Limited will be
heard before the High Court at Blenheim on Aug. 23, 2024, at 10:00
a.m.

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

The Petitioner's solicitor is:

          Gregory David Trainor
          c/- MacLean & Associates Lawyers
          Unit 4/31 Tyne Street
          Addington
          Christchurch


VETERINARY PROFESSIONAL: A.M. Best Affirms B Fin. Strength Rating
-----------------------------------------------------------------
AM Best has affirmed the Financial Strength Rating of B (Fair) and
the Long-Term Issuer Credit Rating of "bb+" (Fair) of Veterinary
Professional Insurance Society Incorporated (VPIS) (New Zealand).
The outlook of these Credit Ratings (ratings) is stable.

The ratings reflect VPIS' balance sheet strength, which AM Best
assesses as adequate, as well as its adequate operating
performance, limited business profile and appropriate enterprise
risk management.

VPIS' balance sheet strength assessment is underpinned by its
risk-adjusted capitalization being at the strongest level, as
measured by Best's Capital Adequacy Ratio (BCAR). Despite this, AM
Best considers VPIS to have a low regulatory solvency margin
compared with its peers. This follows a significant increase in
VPIS' regulatory solvency requirement in fiscal year 2023, as a
result of losing its regulatory small insurer status. Other
offsetting balance sheet strength considerations include limited
financial flexibility, and a small absolute capital base (NZD 3.5
million as of September 30, 2023), which increases the sensitivity
of VPIS' capital adequacy to stress scenarios. Whilst VPIS'
reinsurance programme protects the organization against large
single losses and aggregate exposure, AM Best views the
organization as having a high reliance on reinsurance.

AM Best assesses VPIS' operating performance as adequate, with a
five-year average return-on-equity ratio of 4.0% (fiscal years 2019
– 2023). The organization typically records an elevated combined
ratio, which is reflective of its pricing strategy as a
not-for-profit members' society. VPIS' expense ratio is heightened
when compared with the industry average as a result of its size and
investment in technology in recent years. Investment income remains
a key driver of the organization's operating performance, with a
five-year average net investment yield (including gains/losses) of
4.0% (fiscal years 2019 – 2023).

VPIS is a not-for-profit organization that provides predominantly
professional indemnity insurance to veterinarians in New Zealand.
The business profile assessment of limited reflects VPIS'
small-scale operations, niche product focus and high geographic
concentration. Nonetheless, VPIS has a dominant market position in
its targeted segment, supported by its highly specialized knowledge
and experience in New Zealand's veterinary industry.




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

RB OF CUYO: PDIC Sets Aug. 30 as Deadline for Filing Claims
-----------------------------------------------------------
Creditors of the closed Rural Bank of Cuyo (Palawan), Inc. have
until August 30, 2024, to file their claims against the bank's
assets.

Claims filed after said date shall be disallowed. Creditors refer
to any individual or entity with a valid claim against the assets
of the closed Rural Bank of Cuyo (Palawan), Inc. and include
depositors with uninsured deposits that exceed the maximum deposit
insurance coverage (MDIC) of PHP500,000.

The Philippine Deposit Insurance Corporation (PDIC) said that
creditors may file their claims through any of the following:

   1. E-mail at cuyorb-pad@pdic.gov.ph;

   2. Mail addressed to the PDIC Public Assistance Department,
      Ground Floor, PDIC Chino Bldg., 2228 Chino Roces Avenue,
      Makati City 1231. Claims filed by mail must have a postmark
      date no later than August 30, 2024; or

   3. Personal filing at the PDIC Public Assistance Center (PAC)
      located on the Ground Floor, PDIC Chino Bldg., 2228 Chino
      Roces Avenue, Makati City, from Monday to Friday, from 8:00
      AM to 5:00 PM. For visits to the PAC, clients are highly
      encouraged to request an appointment by calling the Public
      Assistance Hotline during office hours at (02) 8841-4141 or
      at Toll-Free number 1-800-1-888-7342 or 1-800-1-888-PDIC, by

      sending an e-mail request to cuyorb-pad@pdic.gov.ph, or by
      sending a request through private message at PDIC's official

      Facebook page at www.facebook.com/OfficialPDIC.

The prescribed Claim Form against the assets of the closed bank may
be downloaded from the PDIC website at
http://www.pdic.gov.ph/files/Claim_Form_Against_Assets_of_Closed_Banks.pdf.
PDIC reminds creditors to transact only with authorized PDIC
personnel.

Claims filed after August 30, 2024, shall be disallowed. PDIC, as
Receiver, shall notify creditors of the denial or disallowance of
claims through mail. Claims denied or disallowed by the PDIC may be
filed with the liquidation court within 60 days from receipt of
final notice of denial or disallowance of claim or within 20 days
from the date of publication of the Order setting the Petition for
Assistance in the Liquidation Proceeding for an initial hearing,
whichever is later.

In addition, PDIC said that depositors with account balances of
more than the MDIC of PHP500,000 who have already filed claims for
the insured portion of their deposits as of August 30, 2024, are
deemed to have filed their claims for the uninsured portion or the
amount in excess of the MDIC.

PDIC, as Receiver of closed banks, requires personal data from
creditors to be able to process their claims and protects these
data in compliance with the Data Privacy Act of 2012.

Rural Bank of Cuyo (Palawan), Inc. was ordered closed by virtue of
Monetary Board Resolution No. 631.C dated June 6, 2024. It is a
two-unit rural bank with Head Office located on Mendoza Street,
Bancal, Cuyo, Palawan; and a branch lite unit located in Subic Bay,
Zambales.

All requests and inquiries relating to Rural Bank of Cuyo
(Palawan), Inc. shall be addressed to the PDIC Public Assistance
Department through e-mail at cuyorb-pad@pdic.gov.ph, or through
telephone number (02) 8841-4141. Creditors outside Metro Manila may
call the PDIC Toll Free Hotline during office hours at
1-800-1-888-PDIC (7342). Inquiries may also be sent as a private
message to the PDIC's official Facebook page at
www.facebook.com/OfficialPDIC.




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

CIC ENTERPRISE: Commences Wind-Up Proceedings
---------------------------------------------
Members of CIC Enterprise Pte Ltd on Aug. 1, 2024, passed a
resolution to voluntarily wind up the company's operations.

The company's liquidators are:

      Mr. Chan Kwang Cheng
      Ms. Tee Lian Choy
      105 Cecil Street
      #15-02 The Octagon
      Singapore 069534


J.N.L LLP: Court Enters Wind-Up Order
-------------------------------------
The High Court of Singapore entered an order on Aug. 2, 2024, to
wind up the operations of J.N.L LLP 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


LAM CHEE: Creditors' Meetings Set for Aug. 26
---------------------------------------------
Lam Chee Metal Works Pte Ltd will hold a meeting for its creditors
on Aug. 26, 2024, at 10:00 a.m. via Zoom.

Agenda of the meeting includes:

   a. to lay a full statement of the Company's affairs together
      with a list of creditors and the estimated amounts of their
      claims;

   b. to nominate Liquidator(s) or confirm the nomination of
      Liquidator(s) by member(s);

   c. to appoint a Committee of Inspection if deemed necessary;
      and

   d. Any other business.


SENG HONG: Creditors' Meetings Set for Aug. 26
----------------------------------------------
Seng Hong Hardware Pte Ltd will hold a meeting for its creditors on
Aug. 26, 2024, at 11:00 a.m. via Zoom.

Agenda of the meeting includes:

   a. to lay a full statement of the Company's affairs together
      with a list of creditors and the estimated amounts of their
      claims;

   b. to nominate Liquidator(s) or confirm the nomination of
      Liquidator(s) by member(s);

   c. to appoint a Committee of Inspection if deemed necessary;
      and

   d. Any other business.


TEKA SINGAPORE: Creditors' Proofs of Debt Due on Sept. 1
--------------------------------------------------------
Creditors of Teka Singapore Pte. Ltd. are required to file their
proofs of debt by Sept. 1, 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:

      Tan Kim Han
      c/o Quantuma (Singapore)
      137 Amoy Street
      #02-03 Far East Square
      Singapore 049965




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

TERRAFORM LABS: US Trustee Wants Singapore Lawsuit Deal Blocked
---------------------------------------------------------------
Emlyn Cameron of Law360 Bankruptcy Authority reports that the U.S.
Trustee's Office asked a Delaware bankruptcy judge to reject
cryptocurrency firm Terraform Labs PTE Ltd.'s settlement with
claimants in a $57 million Singaporean lawsuit.

Terraform Labs Pte. Ltd. -- https://www.terra.money -- is a startup
that created Terra, a blockchain protocol and payment platform used
for algorithmic stablecoins. It was co-founded by Do Kwon and
Daniel Shin in 2018 in Seoul, South Korea.

Terraform Labs introduced its first cryptocurrency token, TerraUSD,
in 2019. Investment firms like Arrington Capital, Coinbase
Ventures, Galaxy Digital, and Lightspeed Venture Partners helped
Terraform Labs raise more than $200 million.

The collapse of the stablecoins TerraUSD (UST) and Luna in May 2022
caused the temporary suspension of the Terra network, wiping out
over $45 billion in market capitalization in a single week.

Both of Terra Form Labs' founders have encountered legal problems
as a result of the devaluation of the company's currency. In
September 2022, South Korean prosecutors filed a warrant for Do
Kwon's arrest. He was also added to Interpol's Red Notice list,
which urges other law enforcement to find and detain him.

Terraform Labs Pte. Ltd. sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D. Del. Case No. 24-10070) on Jan. 22,
2024. In the petition filed by Chris Amani, as chief executive
officer, the Debtor estimated assets and liabilities between $100
million and $500 million each.

The Debtor is represented by Zachary I Shapiro, Esq., at Richards,
Layton & Finger, P.A.

On Feb. 29, 2024, the U.S. Trustee for Region 3 appointed an
official committee to represent unsecured creditors in the Chapter
11 case of Terraform Labs Pte. Ltd. The committee hires McDermott
Will & Emery LLP as counsel. Force Ten Partners, LLC as financial
advisor. Genesis Credit Partners LLC as financial advisor.

David M. Klauder was appointed as the fee examiner in this Chapter
11 case. The fee examiner tapped Bielli & Klauder, LLC as his legal
counsel.



                           *********


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

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

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

This material is copyrighted and any commercial use, resale or
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