/raid1/www/Hosts/bankrupt/TCRAP_Public/240819.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

          Monday, August 19, 2024, Vol. 27, No. 166

                           Headlines



A U S T R A L I A

BEVO TECH: First Creditors' Meeting Set for Aug. 22
BUILDLUX PTY: Second Creditors' Meeting Set for Aug. 22
FIRST PENNY: First Creditors' Meeting Set for Aug. 22
GFG ALLIANCE: Owes Tens of Thousands of Dollars to Contractors
JURNKK PTY: First Creditors' Meeting Set for Aug. 21

MAXCON CONSTRUCTIONS: On Brink of Likely Collapse Over AUD22M Debt
MEDICAL CONCEPTS: First Creditors' Meeting Set for Aug. 22
[*] ASIC Reports Low Take Up of Simplified Liquidations Since 2021


C H I N A

BENEUNDER: Starts Mass Layoff, Former Employee Says
CHINA EVERGRANDE: Unit Administrator Seeks Details From Creditors
CHINA VANKE: Moody's Lowers CFR to B1, Outlook Remains Negative
FINGERMOTION INC: Yang Yeat Choe Holds 13.8% Equity Stake
RETO ECO-SOLUTIONS: All Proposals Approved at Annual Meeting



I N D I A

ADVANSYS (INDIA): CRISIL Keeps D Debt Ratings in Not Cooperating
AMRUTHA VARSHINI: CRISIL Keeps D Debt Ratings in Not Cooperating
ATTIRE DESIGNERS: CRISIL Keeps D Debt Ratings in Not Cooperating
BRILLIANT ALLOYS: CRISIL Keeps D Debt Ratings in Not Cooperating
BURGUNDY LIFESTYLE: CRISIL Keeps D Ratings in Not Cooperating

CAPCO WATER: CRISIL Keeps D Debt Ratings in Not Cooperating
CHOICE PRECITECH: CRISIL Keeps D Debt Ratings in Not Cooperating
CKOMPAX METATECH: CRISIL Keeps D Debt Ratings in Not Cooperating
D C METALS: CRISIL Keeps D Rating in Not Cooperating Category
D. D. INDUSTRIES: CRISIL Keeps D Debt Ratings in Not Cooperating

DEESAN GINNING: CRISIL Keeps C Debt Ratings in Not Cooperating
EUROLIFE HEALTHCARE: CRISIL Keeps D Ratings in Not Cooperating
FPC PETRO: CRISIL Keeps D Debt Ratings in Not Cooperating
GINGER ENTERPRISES: CRISIL Keeps D Ratings in Not Cooperating
GINGER INFRASTRUCTURE: CRISIL Keeps D Rating in Not Cooperating

GOODONE TRADERS: CRISIL Keeps D Debt Ratings in Not Cooperating
INTOUCH TRADING: CRISIL Keeps D Debt Ratings in Not Cooperating
MOUNT SHIVALIK: CRISIL Keeps D Debt Ratings in Not Cooperating
RAGHAV INDUSTRIES: CRISIL Keeps D Debt Ratings in Not Cooperating
RAJ POLY: CRISIL Keeps D Debt Rating in Not Cooperating Category

SAEL RG1: Fitch Assigns 'BB+' Rating on Sr. Secured Notes Due 2031
SAMRAT VIJAY: CRISIL Keeps D Debt Rating in Not Cooperating
SIDDH SAI: CRISIL Keeps D Debt Ratings in Not Cooperating
SPS EDUCATIONAL: CRISIL Lowers Rating on INR25cr Loans to D
SUMOHAN ENGINEERS: CRISIL Keeps D Debt Ratings in Not Cooperating

WELLDONE EXIM: CRISIL Keeps D Debt Ratings in Not Cooperating


N E W   Z E A L A N D

ALPINE ALUMINIUM: Court to Hear Wind-Up Petition on Sept. 13
DAVID CLEPHANE: Khov Jones Appointed as Receiver and Manager
POWEREDBY.LIVE LIMITED: Creditors' Proofs of Debt Due on Sept. 6
SPQR LTD: Application for New Liquor Licence Faces Opposition
VIRUS CONSTRUCTION: Court to Hear Wind-Up Petition on Aug. 30

XAAS LIMITED: Creditors' Proofs of Debt Due on Sept. 10


S I N G A P O R E

CONTINUUM GREEN: Fitch Affirms 'B+' LongTerm IDR, Outlook Positive
CRETE M&C: Court Enters Wind-Up Order
DASIN RETAIL: Court to Hear Wind-Up Petition on Aug. 21
NANOFILM TECHNOLOGIES: Loss Narrows to SGD3.7M in H1 Ended June 30
OPHELIA WILD: Court Enters Wind-Up Order

PROPERTYGURU: To Be Delisted in US$1.1BB Acquisition by EQT
S.A VALET: Court to Hear Wind-Up Petition on Aug. 30
SOON LI: Court to Hear Wind-Up Petition on Aug. 30

                           - - - - -


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

BEVO TECH: First Creditors' Meeting Set for Aug. 22
---------------------------------------------------
A first meeting of the creditors in the proceedings of Bevo Tech
Pty Ltd will be held on Aug. 22, 2024 at 10:00 a.m. at the offices
of Mackay Goodwin at Level 2, 68 St Georges Terrace in Perth and
via telephone call.

Mathieu Tribut of Mackay Goodwin was appointed as administrator of
the company on Aug. 12, 2024.


BUILDLUX PTY: Second Creditors' Meeting Set for Aug. 22
-------------------------------------------------------
A second meeting of creditors in the proceedings of Buildlux Pty
Ltd has been set for Aug. 22, 2024 at 11:00 a.m. at Suite 5B, 55
Kembla Street at Wollongong.

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. 21, 2024 at 5:00 p.m.

Stephen John Hundy and Daniel Ivan Cvitanovic of Worrells were
appointed as administrators of the company on May 20, 2024.


FIRST PENNY: First Creditors' Meeting Set for Aug. 22
-----------------------------------------------------
A first meeting of the creditors in the proceedings of First Penny
Investments Pty Ltd will be held on Aug. 22, 2024 at 3:00 p.m. at
Suite 38, 3 Box Road in Caringbah and via Microsoft Teams
facilities.

Darren John Vardy of Insolvency Options was appointed as
administrator of the company on Aug. 14, 2024.


GFG ALLIANCE: Owes Tens of Thousands of Dollars to Contractors
--------------------------------------------------------------
ABC News reports that several contractors who supply services to
Whyalla's steelworks are owed tens of thousands of dollars by the
plant's owner, British metals conglomerate GFG Alliance, according
to several sources who have spoken to ABC News.

The ABC relates that some businesses said if the situation does not
improve, they may be forced to lay-off staff or go into
liquidation.

None of the suppliers were willing to speak publicly, fearing the
impact of potentially affecting their relationship with the biggest
company in the Eyre Peninsula town.

But on the condition of anonymity, one contractor showed ABC News
overdue invoices GFG Alliance is yet to pay, totalling more than
AUD150,000.

The ABC has also obtained an email circulated among Whyalla's wider
business community proposing a meeting to coordinate a response if
the situation at the steel plant worsens.

"Sadly, I was hoping I would never have to email this group again
after the demise of OneSteel/Arrium," the email reads.

"However, I think we are approaching another crisis time for
Whyalla and for our local businesses.

"Lack of orders, and for some, lack of payment from GFG and
associated companies returns us to an insecure future . . ."

Arrium, the then-steelworks owner, went into administration in 2016
before billionaire industrialist Sunjeev Gupta, who owns GFG
Alliance, bought it.

In a statement, GFG Alliance said the steel industry globally "is
going through an extended downturn, with a slow-down in demand and
severe pressure from overseas suppliers," the ABC relays.

"Our Whyalla operations have endured difficult times before and GFG
Alliance remains committed to its long-term future and
transformation to green iron and steel," it said in a statement.

"We are working through this downturn with our employees and
contractors."

The ABC says GFG Alliance was unable to make steel at its Whyalla
plant from mid-March to early July after a malfunction with its
blast furnace, during which time hundreds of its workers took at a
pay cut of between 20 and 30 per cent.

The steel market has slumped this year as demand weakens in China,
with steel prices falling more than 25 per cent so far in 2024.

The ABC adds that GFG Alliance's European operations are also under
pressure, with reports its Czech Republic steel mill fell into
bankruptcy in June, and creditors are seeking repayments relating
to the collapse of its major supply chain finance firm, Greensill
Capital.

The Small Business Commissioner SA said it "strongly encourages"
businesses experiencing "difficulties with late payments of
invoices" to get in touch with its office to discuss support with a
senior adviser.

GFG Alliance provides financial services intended to serve steel,
aluminium and energy industries clients. The company offers
established partnerships with employees to create self-determined
change and transform manufacturing processes by harnessing
renewable power and agile production.


JURNKK PTY: First Creditors' Meeting Set for Aug. 21
----------------------------------------------------
A first meeting of the creditors in the proceedings of Jurnkk Pty
Ltd will be held on Aug. 21, 2024 at 1:30 p.m. virtually via Zoom.

Matthew Kucianski of Worrells was appointed as administrator of the
company on Aug. 12, 2024.


MAXCON CONSTRUCTIONS: On Brink of Likely Collapse Over AUD22M Debt
------------------------------------------------------------------
News.com.au reports that a company linked to a major Australian
builder is on the brink of possible collapse over a AUD22 million
unpaid tax debt.

On Aug. 9, the Deputy Commissioner of Taxation took a building
related company called ACN 152 259 839 Pty Ltd to the Federal Court
calling for the business to be wound up on the grounds of
insolvency, news.com.au says.

The company has indicated it plans to legally challenge the move.

The company was previously called Maxcon Developments Pty Ltd and
based in Victoria.

According to news.com.au, the tax office claims that this business
had unpaid taxes dating all the way back to 2014 and that it owes a
grand total of AUD22.88 million.

Maxcon Developments is now a shut down arm of Maxcon Constructions
Pty Ltd, a major builder headquartered in Melbourne which completes
projects like multistorey high-rises in Victoria, and previously
did so in South Australia and Queensland.

A Maxcon Constructions spokesperson said they are disputing the
debt and defending themselves against the tax office.

“Maxcon Constructions Pty Ltd and its director deny any
allegations of any wrongdoing or that any tax is outstanding and
will proceed to defend the allegations to the fullest extent of the
law, but otherwise cannot make any further comment as the matter is
currently before the court," the spokesperson told news.com.au.

Maxcon Developments used to be headquartered in Flinders Lane in
Melbourne.

In May 2022, Maxcon Developments changed its company name to its
business number and its registered office switched to elsewhere in
Melbourne.

The company also changed hands, with lawyer Dimitrios 'Jimmy'
Diakou becoming its new director.


MEDICAL CONCEPTS: First Creditors' Meeting Set for Aug. 22
----------------------------------------------------------
A first meeting of the creditors in the proceedings of Medical
Concepts Australia Pty Ltd will be held on Aug. 22, 2024 at 11:00
a.m. at the offices of Rodgers Reidy at Level 11, 385 Bourke Street
in Melbourne and via electronic facilities.

Brent Leigh Morgan and Shane Justin Cremin of Rodgers Reidy were
appointed as administrators of the company on Aug. 12, 2024.


[*] ASIC Reports Low Take Up of Simplified Liquidations Since 2021
------------------------------------------------------------------
Fewer than one in 10 liquidators have adopted a simplified
liquidation process when winding up companies with debts not
exceeding AUD1 million, even though liquidations may be eligible, a
new report from ASIC has found.

Report 789 Review of simplified liquidations: 2021-2023 (REP 789)
shows that adopting a simplified liquidation process is uncommon,
despite it aiming to streamline creditors' voluntary liquidations
(CVLs) under 2021 reforms.

ASIC Commissioner Kate O'Rourke said that out of 4,867 CVLs
commenced after January 1, 2021 and finalised by December 31, 2023,
only 82 adopted the simplified liquidation process. Another 3,978
CVLs finalised in the period were eligible for simplified
liquidation, based solely on the AUD1 million eligibility criteria,
but liquidators didn't adopt it.

ASIC noted that there were no material differences in the creditor
profile or in remuneration paid to registered liquidators when
comparing eligible CVLs to simplified liquidations over the time
period.

'Looking at the relatively small number of CVLs where simplified
liquidation was adopted, we observed 11% of finalised simplified
liquidations paid a dividend to unsecured creditors, whilst 4% of
finalised eligible CVLs paid a dividend to unsecured creditors, and
they were completed in a shorter timeframe,' Commissioner O'Rourke
said.

ASIC's review identified that the average number of days to
finalise a simplified liquidation was 230, compared to 286 for
eligible CVLs.

'The data suggests that while the take up of simplified
liquidations is low, there may be an opportunity for more
liquidators of CVLs to adopt the process. We encourage them to
consider doing so.' Commissioner O'Rourke said.

Following the release of REP 789, ASIC will host round table
discussions with registered liquidators who have adopted the
simplified liquidation process to gain insights into potential
opportunities and challenges in adopting the simplified liquidation
process.




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

BENEUNDER: Starts Mass Layoff, Former Employee Says
---------------------------------------------------
Yicai Global reports that Beneunder, a leading Chinese outdoor gear
and sun protection products maker, has let go of around 100 to 200
employees from multiple departments, according to one of the
affected workers.

According to Yicai, Beneunder has merged its market division into
the sales department and dismissed all workers from the branding
department, the ex-employee noted. The latest layoff involves many
business divisions and is a significant adjustment to the company's
structure, with even the chief marketing officer leaving, the
person added.

Shenzhen-based Beneunder did not respond to Yicai for more
information on the situation.

The number of Beneunder's employees for whom the company paid part
of their social insurance was 516 last year, Yicai discloses citing
data from the corporate information site Qichacha.

Established in 2013, Beneunder started its business by selling sun
protection umbrellas before expanding to related hats, jackets, and
other outdoor gear. The company collaborates with influencers to
promote its brand via social media platforms and e-commerce
livestreaming.

Beneunder planned to go public in Hong Kong in 2022 before halting
such plans. Yicai, citing Beneunder's listing prospectus, discloses
that the company's revenue was CNY380 million (USD53 million) in
2019, CNY790 million in 2020, and CNY2.4 billion (USD334.5 million)
in 2021, while its advertising and marketing costs surged to CNY587
million from CNY36 million (USD5 million), leading to significant
operating pressure.


CHINA EVERGRANDE: Unit Administrator Seeks Details From Creditors
-----------------------------------------------------------------
Reuters reports that the administrator of a major Evergrande
onshore unit has asked creditors to provide details about the debt
the embattled property developer owes to them ahead of the first
creditor meeting to be held on Nov. 14, official filings showed.

The Guangzhou Intermediate People's Court ruled earlier this month
that Evergrande unit Guangzhou Kailong Real Estate enter into
bankruptcy and liquidation proceedings and appointed a liquidation
group as the company's administrator, Reuters relates citing a
court filing.

The liquidation petition was filed by Vanward, a Shenzhen-listed
electric appliance manufacturer, in relation to a dispute over an
investment worth CNY200 million ($27.90 million), Reuters
discloses.

Reuters relates that Kailong's administrator said in a letter to
creditors dated Aug. 15 asking them to declare details of the debt
Kailong owed to them by Nov. 7, according to filings listed on the
official enterprise bankruptcy information platform.

In response to the proceedings, Hengda Real Estate, Evergrande's
flagship property entity in mainland China and a unit under
Kailong, said a bankruptcy of Kailong would not affect its normal
operations, including its home completions and delivery to buyers,
adds Reuters.

                       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: Moody's Lowers CFR to B1, Outlook Remains Negative
---------------------------------------------------------------
Moody's Ratings has downgraded the following ratings of China Vanke
Co., Ltd. and its wholly-owned subsidiary, Vanke Real Estate (Hong
Kong) Company Limited.

1. China Vanke's corporate family rating (CFR) to B1 from Ba3;

2. Backed senior unsecured rating on the medium-term note (MTN)
program of Vanke Real Estate to (P)B2 from (P)B1; and

3. Backed senior unsecured rating on the bonds issued by Vanke Real
Estate to B2 from B1.

The MTN program and senior unsecured bonds are supported by a deed
of equity interest purchase undertaking and a keepwell deed between
China Vanke, Vanke Real Estate and the bond trustee.

Moody's have also maintained the negative outlooks of the
entities.

"The rating downgrades and negative outlooks reflect Moody's
expectation that China Vanke's credit metrics will weaken over the
next 6-12 months to levels that do not commensurate with its
previous rating due to weak contracted sales and ongoing margin
pressure," says Kaven Tsang, a Moody's Ratings Senior Vice
President.

"Although China Vanke faces financial risks because of its sizable
refinancing needs, its demonstrated ability to raise long-term
secured financing from onshore banks partially tempers the risks,"
adds Tsang.

RATINGS RATIONALE

Moody's expect China Vanke's contracted sales to decline faster
than Moody's previously expected over the next 12-18 months, in
view of the slow recovery of China's property sector despite the
government's supportive measures.

Specifically, Moody's now project China Vanke's contracted sales
will fall around 30% in 2024 from RMB376 billion in 2023, versus
Moody's previous expectation of a decline of around 25%. During the
first seven months of 2024, China Vanke's contracted sales dropped
around 35% to approximately RMB147 billion.

Moody's also forecast China Vanke's contracted sales will decrease
another 20% year on year in 2025, because the company's controlled
investments in new projects to preserve liquidity would likely
further lower its future contracted sales.

Additionally, the company would have to offer discounts on certain
projects to strengthen sales in the downcycle, which will pressure
its profit margin.

As a result, China Vanke's credit metrics would weaken with
EBIT/interest dropping to around 2.2x over the next 1-2 years from
4.3x in 2023. Meanwhile, the company's adjusted debt/EBITDA would
rise to around 7.5x from 4.6x over the same period.  These
projected credit metrics would position the company at the single B
level.

The company's debt reduction plan could partially temper the
weakening in its key credit metrics, but the scale is unlikely to
be material in the absence of asset disposals, which would entail
high execution uncertainties amid the current property market
downcycle.

China Vanke's refinancing risks have tempered in view of the
company's successful raising of new bank loans, mostly on a secured
basis, for operating and refinancing needs. The company has fully
repaid its maturing offshore bonds of around RMB10.5 billion and
onshore bonds of RMB5.0 billion during the first half of the year.

Still, the company will have sizable refinancing needs over the
next 12-18 months and has to maintain stable access to onshore bank
loans to keep its liquidity buffer at an adequate level.

Moody's believe China Vanke is likely to maintain its access to
secured bank loans, supported by its links with the Shenzhen
municipal government through its largest shareholder Shenzhen Metro
Group Co., Ltd.  However, the higher reliance on secured borrowings
at the project level, which provided it with the necessary
liquidity to refinance its unsecured debt, will reduce its
financial flexibility.

The company's active disposal of assets could provide it with
alternative liquidity but disposals at discounts would lead to
economic losses and hurt the company's equity base. This is
reflected in the company's profit warning of a likely net loss of
RMB7 billion-RMB9 billion during the first half of 2024.

Nevertheless, Moody's assess that China Vanke's liquidity will
remain adequate. Its RMB81 billion of unrestricted cash as of March
31, 2024, together with its projected operating cash flow and newly
raised funding in the second quarter of 2024, will fully cover its
committed land payments and refinancing needs over the next 12-18
months.

The senior unsecured ratings on Vanke Real Estate's notes and MTN
program incorporate the company's standalone credit strength and a
two-notch uplift for parental support to reflect Moody's
expectation that China Vanke will provide financial support to
Vanke Real Estate when needed.

In terms of environmental, social and governance (ESG) factors,
China Vanke's CFR considers the company's weakened financial
positions as well as its constrained ability to maintain stable
access to unsecured funding and a strong liquidity buffer amid
difficult market conditions.

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

China Vanke's ratings are unlikely to be upgraded because of the
negative outlook.

However, Moody's could return the outlook to stable if the company
improves its contracted sales and financial metrics, restores its
access to unsecured funding and maintains an adequate and stable
liquidity buffer.

Credit metrics indicative of a stable rating outlook include
EBIT/interest coverage above 2.5x and debt/EBITDA below 7.0x on a
sustained basis.

Moody's could further downgrade China Vanke's ratings if its
contracted sales, credit metrics or liquidity buffer deteriorate.
The ratings will also come under pressure if the company's access
to funding is unlikely to recover; or it significantly increases
the use of secured financing, which in turn strains its financial
flexibility and liquidity.

Credit metrics indicative of a downgrade include EBIT/interest
coverage falling below 2.0x or adjusted debt/EBITDA remaining above
8.0x, both on a sustained basis. A deterioration in liquidity would
be indicated by a significant increase in restricted cash or a
decline in unrestricted cash/short-term debt to below 1.0x-1.25x.

The senior unsecured ratings of Vanke Real Estate could also be
downgraded if China Vanke's willingness or ability to extend
support weakens, or the subordination risks to China Vanke's senior
unsecured creditors increase.

The principal methodology used in these ratings was Homebuilding
and Property Development published in October 2022.

China Vanke Co., Ltd. was founded in 1984 and started its real
estate operations in 1988. It is one of China's largest property
developers in terms of contracted sales. The company listed on the
Shenzhen Stock Exchange in 1991 and on the Hong Kong Stock Exchange
(HKSE) in 2014. Shenzhen Metro, which is wholly owned by the
State-owned Assets Supervision and Administration Commission of the
Shenzhen government, was China Vanke's largest shareholder with a
27.18% stake in the company as of the end of 2023.


FINGERMOTION INC: Yang Yeat Choe Holds 13.8% Equity Stake
---------------------------------------------------------
Yang Yeat Choe disclosed in a Schedule 13D Report filed with the
U.S. Securities and Exchange Commission that he beneficially owned
7,257,600 shares of FingerMotion's Common Shares, consisting of (i)
7,200,000 Common Shares held by Ever Sino International Limited, an
entity controlled by Mr. Yang Yeat Choe who has sole voting and
dispositive power of such Common Shares, and (ii) 57,600 Common
Shares issuable upon exercise of stock options granted to Mr. Yang
Yeat Choe, which have vested and an exercisable within 60 days of
the date hereof.

The shares owned represents 13.8% of the shares outstanding, based
on 52,712,850 Common Shares of the FingerMotion's common stock
issued and outstanding as of August 8, 2024, however, the 7,200,000
Common Shares which were acquired on May 16, 2019 represented 28.4%
of the 25,370,953 Common Shares outstanding on May 16, 2019.

A full-text copy of Mr. Choe's SEC Report is available at:

                  https://tinyurl.com/4kht254v

                    About FingerMotion, Inc.

FingerMotion is an evolving technology company with a core
competency in mobile payment and recharge platform solutions in
China.

As of February 29, 2024, the Company had $18,814,814 in total
assets, $6,753,915 in total liabilities, and total shareholders'
equity of $12,060,899.

Hong Kong-based Centurion ZD CPA & Co., the Company's auditor since
2017, issued a "going concern" qualification in its report dated
May 29, 2024, citing that the Company has suffered recurring losses
from operations that raise substantial doubt about its ability to
continue as a going concern.


RETO ECO-SOLUTIONS: All Proposals Approved at Annual Meeting
------------------------------------------------------------
ReTo Eco-Solutions, Inc. held its 2024 Annual General Meeting of
Shareholders. The record date for the Meeting was June 20, 2024. As
of the record date, the Company had 3,801,608 common shares
outstanding and entitled to vote at the Meeting.

At the Meeting, the Company's shareholders approved the proposals
to:

     (i) elect Tonglong Liu and Baoqing Sun as Class B directors
         of the Company, each to serve a term expiring at the
         annual meeting of shareholders in 2027 or until their
         successors are duly elected and qualified;

    (ii) ratify the appointment of YCM CPA, Inc. as the
         Company's independent registered public accounting
         firm for the year ending December 31, 2024;

   (iii) approve the amendment and restatement of the Company's
         amended Memorandum and Articles of Association to,
         among other things, (a) redesignate the existing common
         shares, par value US$0.10 each, as Class A shares, par
         value US$0.10 each, with the same rights as the
         existing common shares and (b) create an additional
         2,000,000 shares each to be designated as Class B
         shares, par value US$0.01 each, with each share to
         entitle the holder thereof to 1,000 votes but with
         transfer restrictions, pre-emption rights and no right
         to any dividend or distribution of the surplus assets
         on liquidation; and

    (iv) issue 1,000,000 Class B Shares to REIT International
         Development (Group) Co., Limited at par value.

                       About ReTo Eco-Solutions

ReTo Eco-Solutions, Inc., through its operating subsidiaries in
China, is engaged in the manufacture and distribution of
eco-friendly construction materials (aggregates, bricks, pavers,
and tiles), made from mining waste (iron tailings), as well as
equipment used for the production of these eco-friendly
construction materials. In addition, the Company provides
consultation, design, project implementation, and construction of
urban ecological protection projects through its operating
subsidiaries in China. The Company also provides parts, engineering
support, consulting, technical advice and service, and other
project-related solutions for its manufacturing equipment and
environmental protection projects.

Irvine, California-based YCM CPA, Inc., the Company's auditor since
2021, issued a "going concern" qualification in its report dated
May 15, 2024, citing that the Company recorded an accumulated
deficit as of Dec. 31, 2023, and the Company currently has a net
working capital deficit, continued net losses, and negative cash
flows from operations. These conditions raise substantial doubt
about the Company's ability to continue as a going concern.

As of December 31, 2023, ReTo Eco-Solutions had $25.2 million in
total assets, $20.4 million in total liabilities, and $4.9 million
in total shareholders' equity. Total net loss amounted to
approximately $16.1 million, $15.4 million and $22.1 million for
the year ended December 31, 2023, 2022 and 2021, respectively.




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

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

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

   Proposed Long Term     2.5        CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Term Loan              7          CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

AIPL, promoted by Mr. Pankaj Balwani, is setting up a plant in Pune
for manufacturing healthcare and fitness products. The promoter has
experience of around a decade in manufacturing and trading of
wellness and healthcare products.


AMRUTHA VARSHINI: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Amrutha
Varshini Dairy Farms Private Limited (AVDF) continue to be 'CRISIL
D Issuer Not Cooperating'.

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

   Long Term Loan         4.5        CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

AVDF was set up in 2001 by Mr. A V S N Rao and his family members;
it is a part of the Agri Gold group. The company, based in
Hyderabad, processes and sells milk and milk products.


ATTIRE DESIGNERS: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Attire
Designers Private Limited (ADPL) continue to be 'CRISIL D/CRISIL D
Issuer Not Cooperating.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Foreign Bill          19          CRISIL D (Issuer Not
   Purchase                          Cooperating)

   Packing Credit         6          CRISIL D (Issuer Not       
                                     Cooperating)

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

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

Detailed Rationale

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

For arriving at the rating, CRISIL Ratings has combined the
business and financial risk profiles of Attire Designers Pvt Ltd,
Welldone Exim Pvt Ltd, High Value Exim Pvt Ltd, RBD International,
and Goodone Traders Pvt Ltd. This is because all these entities,
together referred to as the RBD group, have the same board of
directors and senior management team with common procurement,
marketing, and finance functions.

The RBD group started trading in 1993. All the entities in the
group were trading in readymade garments (more than 80 percent of
revenue), hosiery, handicrafts, fabrics, leather goods, and
miscellaneous products. They have common customers and suppliers,
and also the same banker, Punjab National Bank, and auditors.


BRILLIANT ALLOYS: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Brilliant
Alloys Private Limited (BAPL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            12.00      CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term      0.16      CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Rupee Term Loan        12.75      CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

Incorporated in 2011 and promoted by Mr. R Indrajit, BAPL
manufactures mild steel billets at its facility in Thirvannamalai
Tamil Nadu.


BURGUNDY LIFESTYLE: CRISIL Keeps D Ratings in Not Cooperating
-------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Burgundy
Lifestyle Private Limited (Burgundy) continue to be 'CRISIL
D/CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit           5.20        CRISIL D (Issuer Not
                                     Cooperating)

   Letter of Credit      6.25        CRISIL D (Issuer Not
                                     Cooperating)

   Packing Credit        3.45        CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

Burgundy's production facilities were initially set up by Prime
Textiles Ltd in Tiruppur (Tamil Nadu). In 2008, the entire
production facility was acquired by the Kolkata-based Jhawar group.
Burgundy manufactures high-end T-shirts and innerwear under various
brands, including Burgundy.


CAPCO WATER: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Capco Water
Solutions Private Limited (CWSPL) continue to be 'CRISIL D/CRISIL D
Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee         5          CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit            4          CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

Incorporated in 1995, CWSPL is owned and managed by Mr. M B Kocha
and family. It is based in Mumbai and engaged in the designing,
manufacturing and installation of water disinfection systems and
products such as chlorine gas feed and instrumentation, electro
chlorination and chlorine dioxide generators


CHOICE PRECITECH: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Choice
Precitech India Private Limited (Choice) continue to be 'CRISIL
D/CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee        0.63        CRISIL D (Issuer Not       
                                     Cooperating)

   Cash Credit           3.5         CRISIL D (Issuer Not       
                                     Cooperating)

   Letter of Credit      1           CRISIL D (Issuer Not       
                                     Cooperating)

   Long Term Loan        2.16        CRISIL D (Issuer Not       
                                     Cooperating)

   Standby Line          0.5         CRISIL D (Issuer Not
   of Credit                         Cooperating)

   Working Capital       2           CRISIL D (Issuer Not
   Demand Loan                       Cooperating)

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

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

Detailed Rationale

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

Set up in 1994 by Mr. B Narayana Murthy and his family, Choice
manufactures moulds for industrial plastics, glass bulbs shells,
and sheet metal components. The company is based in Hyderabad,
Telangana.


CKOMPAX METATECH: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Ckompax
Metatech Private Limited (CMPL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            10         CRISIL D (Issuer Not       
                                     Cooperating)

   Cash Credit            10         CRISIL D (Issuer Not       
                                     Cooperating)

   Proposed Working       30         CRISIL D (Issuer Not
   Capital Facility                  Cooperating)

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

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

Detailed Rationale

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

CMPL, incorporated in October 2011 promoted by Zaveri family, CMPL
was acquired in July 2016 by its current promoters, Mr. Atul
Kshirsagar and Mr. Sachin Singare. Since then, the company changed
its operations from lock assembly to sugar and ethanol trading.


D C METALS: CRISIL Keeps D Rating in Not Cooperating Category
-------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of DCM continues
to be 'CRISIL D Issuer Not Cooperating'.

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

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

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

Detailed Rationale

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

Established in 1984, DCM, a partnership concern based in Mumbai,
trades in iron and steel products. It is promoted by the Bhansali
family, led by Mr. Keshrimal Bhansali and his brothers. The family
has been engaged in this line of business for over 70 years.


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

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

   Term Loan             20          CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

Incorporated in 1957, DDIL is a closely held public limited company
and has been an authorised dealer for Maruti Suzuki India Ltd since
1995. The company operates 12 showrooms, 9 workshops, 6 body shops
and 3 True Value showrooms in Uttarakhand, Haryana and Delhi NCR.
The company is promoted by Mr Rajeev Gambhir and his family
members.


DEESAN GINNING: CRISIL Keeps C Debt Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Deesan
Ginning and Pressing Private Limited (DGPPL) continue to be 'CRISIL
C Issuer Not Cooperating'.

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

   Term Loan               1.8       CRISIL C (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

DGPPL was incorporated in 1995 by Mr. Bhupesh Rasiklal Patel, Mr.
Chintan Amarish Patel, and Mr. Tapan Mukesh Patel. The company
processes raw cotton into lint at its manufacturing facility at
Dhule, Maharashtra.


EUROLIFE HEALTHCARE: CRISIL Keeps D Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Eurolife
Healthcare Private Limited (EHPL) continue to be 'CRISIL D/CRISIL D
Issuer Not Cooperating'.

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

   Cash Credit            8.5        CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit            5          CRISIL D (Issuer Not
                                     Cooperating)

   External Commercial   16.6        CRISIL D (Issuer Not
   Borrowings                        Cooperating)

   External Commercial   15          CRISIL D (Issuer Not
   Borrowings                        Cooperating)

   Letter of Credit       1.5        CRISIL D (Issuer Not
                                     Cooperating)

   Letter of Credit       2.5        CRISIL D (Issuer Not
                                     Cooperating)

   Packing Credit         3.5        CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term     3.4        CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

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

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

Detailed Rationale

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

EHPL, incorporated in 1987 by Mr S S Toshniwal and Mr Mahendra
Singhi, manufactures pharmaceutical formulations. The company
started operations in 2001 and has its manufacturing facilities at
Roorkee in Uttarakhand and at Waluj in Maharashtra.


FPC PETRO: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of FPC Petro
Energy Private Limited (FPC) continue to be 'CRISIL D/CRISIL D
Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            1.5        CRISIL D (Issuer Not
                                     Cooperating)

   Letter of Credit      12.0        CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Cash          6.5        CRISIL D (Issuer Not
   Credit Limit                      Cooperating)

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

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

Detailed Rationale

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

FPC (formerly, Fortrec Petrochem Pvt Ltd) was promoted in 2002 by
Mr. Surya Kumar Shikha. The company trades in petrochemical
products, mainly heavy aromatics and toluene, and is based in
Hyderabad.


GINGER ENTERPRISES: CRISIL Keeps D Ratings in Not Cooperating
-------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Shree Ginger
Enterprises Limited (SGEL) continue to be 'CRISIL D/CRISIL D Issuer
Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee         20         CRISIL D (Issuer Not       
                                     Cooperating)

   Cash Credit            30         CRISIL D (Issuer Not       
                                     Cooperating)

   Cash Credit             4.9       CRISIL D (Issuer Not       
                                     Cooperating)

   Proposed Long Term      7.1       CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

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

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

Detailed Rationale

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

SGEL was incorporated as Ginger Enterprises Ltd in 2002 and is
promoted by Mr Sanjay Kumar Tayal and his family members. The
company manufactures partially oriented yarn (POY), polyester
texturised yarn (PTY), and knitted fabric in Silvassa. Operations
are managed by Mr Keshav Tayal.


GINGER INFRASTRUCTURE: CRISIL Keeps D Rating in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Ginger
Infrastructure Private Limited (GIPL) continues to be 'CRISIL D
Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Long Term Loan         30         CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

GIPL, incorporated in 2014, has constructed a commercial complex
and a hotel-cum-banquet hall at Nagpur. Operations are managed by
Mr Mohd. Arshad Sheikh.


GOODONE TRADERS: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Goodone
Traders Private Limited (GTPL, part of the RBD group) continue to
be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Foreign Bill           19         CRISIL D (Issuer Not
   Purchase                          Cooperating)

   Packing Credit          6         CRISIL D (Issuer Not       
                                     Cooperating)

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

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

Detailed Rationale

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

For arriving at the rating, CRISIL Ratings has combined the
business and financial risk profiles of Goodone Traders Pvt Ltd,
Welldone Exim Pvt Ltd, High Value Exim Pvt Ltd, Attire Designers
Pvt Ltd, and RBD International. This is because all these entities,
together referred to as the RBD group, have the same board of
directors and senior management team with common procurement,
marketing, and finance functions.

The RBD group started trading in 1993. All the entities in the
group were trading in readymade garments (more than 80 percent of
revenue), hosiery, handicrafts, fabrics, leather goods, and
miscellaneous products. They have common customers and suppliers,
and also the same banker, Punjab National Bank, and auditors.


INTOUCH TRADING: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Intouch
Trading Private Limited (ITPL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Proposed Long Term     3          CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Term Loan              9.5        CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

ITPL, incorporated in 2001, is a part of the City group established
by Mr. R R Modi and his associates. The company is developing an
information technology park in Noida (Uttar Pradesh).


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

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee        0.5         CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit          10           CRISIL D (Issuer Not
                                     Cooperating)

   Letter of Credit      3           CRISIL D (Issuer Not
                                     Cooperating)

   Term Loan             2.75        CRISIL D (Issuer Not
                                     Cooperating)

   Term Loan             3.47        CRISIL D (Issuer Not
                                     Cooperating)

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

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

Detailed Rationale

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

Established by Mr. B D Bali in 1995, MSIL manufactures and markets
beer. Its facility, located at Behror (Rajasthan), has an installed
capacity to produce 400,000 hectolitres of beer per annum. Most of
its beer sales are made under the Thunderbolt brand.


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

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

   Cash Credit           15.93       CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit           10          CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan         2.57       CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term    16.87       CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

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

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

Detailed Rationale

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

RIL was set up in 1987 in Coimbatore, by the promoter, Mr Rajendra
Kumar Kanodia. The company manufactures textile yarn in polyester,
viscose, cotton, and various blends, and trades in polyester staple
fibre (PSF) and viscose staple fibre.


RAJ POLY: CRISIL Keeps D Debt Rating in Not Cooperating Category
----------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Raj Poly
Products Limited (RPPL) continues to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            14         CRISIL D (Issuer Not       
                                     Cooperating)

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

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

Detailed Rationale

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

Incorporated in 1992, RPPL trades in plastic granules such as low-
linear low- and high-density polyethylene (LDPE, LLDPE & HDPE),
polyvinyl chloride (PVC) etc. used in manufacturing buckets, pens,
and pipes. Mr. Rajendra Salot, Ms. Hema Salot and Mr. Pankaj Salot
are the promoters.


SAEL RG1: Fitch Assigns 'BB+' Rating on Sr. Secured Notes Due 2031
------------------------------------------------------------------
Fitch Ratings has assigned SAEL Restricted Group's (SAEL RG1) US
dollar senior secured notes due 2031 a final rating of 'BB+'. The
Outlook is Stable. SAEL RG1 is a restricted group (RG) of solar and
waste-to-energy (WTE) projects owned by India-based SAEL Limited.

RATING RATIONALE

SAEL RG1 includes six co-issuers - SAEL Ltd, Sunfree Paschim
Renewable Energy Ltd, SAEL Solar Solutions Pvt Ltd, Jasrasar Green
Power Energy Pvt Ltd, SAEL Kaithal Renewable Energy Pvt Ltd and
Universal Biomass Energy Private Ltd.

The final rating is supported by limited volume and price risk as
well as low fuel-supply risk for the WTE projects. It also benefits
from the higher load factors and tariffs associated with the WTE
projects. The RG will repay about 46% of the total bond value
during the bond's tenor, with repayments primarily structured
through mandatory cash sweeps (MCS). The debt structure accumulates
all excess cash generated during the bond's tenor for the benefit
of the bondholders.

The final rating case debt-service coverage ratio (DSCR) of 1.66x
is lower than the expected rating case DSCR of 1.76x
post-refinancing period. This is due mainly to lower accumulation
of excess cash during the bond's tenor on higher final all-in
interest cost; the structure accumulates all excess cash during the
bond's tenor affecting post-refinancing credit metrics. Still, the
DSCR is in line with the current level compared to the negative
threshold of the average annual rating case DSCR persistently below
1.60x.

The credit assessment continues to reflect the systemic risk to the
power sector in India, manageable refinancing risk from the balloon
structure of the seven-year notes, and the RG's heavy reliance on
MCS repayments. Refinancing risk will increase if MCS do not
materialise.

KEY RATING DRIVERS

Proven Technology, Affiliated Contractor - Operation Risk:
'Midrange'

SAEL RG1's total rated capacity of 334MW comprises solar power
projects (72%, 244MW) and WTE power assets (28%, 90MW) with a
capacity-weighted average operating history of 3.8 years. The
technologies deployed are considered proven. Solar modules are
mostly sourced from well-known suppliers. WTE assets are equipped
by Thyssenkrupp AG, Burmeister & Wain Scandinavian Contractor, and
Siemens.

Operation and maintenance (O&M) is carried out by an affiliate
company, SAEL Engineering Private Limited, under fixed-price
contracts with minor annual escalation. Major maintenance reserve
accounts for WTE projects and inverter replacement reserve accounts
are funded separately. Its assessment is constrained to 'Midrange'
as the operating cost forecast has not been validated by an
independent technical advisor.

Higher WTE Proportion, Tighter Solar Spread Forecast - Volume Risk:
'Midrange'

A marginally higher proportion of energy within the RG is generated
from WTE, due to the higher load factors. The RG's WTE projects,
unlike thermal projects, lack take-or-pay arrangements but face
limited curtailment risk due to their implied must-run status and
base load operation. They also support the renewable-power purchase
obligations of distribution companies (discoms) and help contain
pollution. Projects commissioned in the financial year ended March
2020 (FY20) or later took three years to achieve peak performance,
but Fitch expects newer projects to do so more quickly.

A third-party expert's energy yield forecast for the solar
portfolio indicates an overall one-year P90/P50 spread of about 6%,
which Fitch assesses as 'Stronger'. However, this assessment is
constrained by the limited record of most of the solar assets in
the portfolio, including a 50MW project commissioned in June 2024.
Fitch expects limited curtailment risk for the solar and WTE
assets, given their must-run legal status.

Fixed Long-Term Prices for Most Contracts - Price Risk: 'Midrange'

Tariffs for all solar projects, except one 50MW project, are fixed
under 25-year power purchase agreements (PPAs). The tariff for this
50MW project is fixed until March 2030, after which it will be
based on the average power-purchase cost of its counterparty. The
capacity-weighted average remaining PPA life for the solar
portfolio is about 19 years. WTE project tariffs have two
components, a fixed component based on a project's fixed costs and
a variable component accounting for fuel costs. PPA tenors for all
WTE projects are 20 years or more, but tariffs are fixed for a
shorter duration of 13 years for three of the projects and are
variable for one project, periodically determined by the state
discom. Over the fixed 13-year tariff period, the variable
component will increase at a rate of 5% per annum irrespective of
the actual increase in the underlying fuel cost.

Reasonable Supply, Lumpy Procurement - Supply Risk: 'Midrange'

Five assets are in paddy-rich states of India where most of the
paddy straw is burnt in the fields. An asset in Rajasthan can also
use a mix of mustard and ground nut husks as fuel. The RG's supply
is unaffected by variability in crop yields, as paddy straw remains
readily available even if the crop cycle is poor.

Fuel for the entire year has to be procured during the harvesting
period of two-to-three months. All projects have the capacity to
stock one-to-two months of fuel, while the remaining stock is
stored at collection centres near the projects. The supply
contracts offer fixed prices with some annual escalation. There are
no delivery liquidated damages in the supply contracts or reserves
to cover PPA deductions or operating costs.

Cash Sweeps Heavy Repayments, No Restricted Payments - Debt
Structure: 'Midrange'

SAEL Ltd and its five other operating subsidiaries are the
co-issuers provide cross guarantees to each other. In its rating
case, Fitch expects notes to be repaid primarily through MCS
(40.9%), with an additional small portion through scheduled
amortisation (5.5%). Bondholders will benefit from a complete
lockup of cash and restrictions on permitted indebtedness,
excluding USD20 million of working capital debt. Refinancing risk
is mitigated by partial repayment during the bond's tenor and the
remaining tenor of the PPAs. The issuer has hedged foreign-exchange
risk for the tenor of the notes by paying a full hedging premium
upfront.

Financial Profile

Fitch's base case assumes P50 generation, a 5% production haircut
and 0.5% annual degradation for solar assets. For WTE projects,
Fitch assumes 1.1 tonnes/MWh fuel efficiency and a load factor as
per third-party consultant. Newly commissioned and upgraded assets
are to stabilise in the second year. Its O&M and fuel supply cost
forecasts are in line with those of the company.

Its rating case assumes one-year P90 generation, a 5% production
haircut and 0.6% annual degradation for solar assets. For WTE
projects, Fitch assumes 1.2 tonnes/MWh fuel efficiency and a load
factor 5% lower than the base case. Newly commissioned and upgraded
assets are to stabilise in the third year. A three-month delay is
assumed in the commissioning of one WTE project that is under
construction. Its O&M costs are 10% higher for the solar assets and
20% higher for the WTE projects. Fitch assumes 5% annual escalation
for fuel costs.

Both cases assume contracted tariffs for projects with long-term
PPAs. For solar project Unit 7, Fitch assumes a 50% tariff haircut
once the tariff tenor expires. For three WTE projects, Fitch
assumes a flat tariff when the 13-year tariff periods expire. Fitch
assumes that the outstanding US dollar bond will be refinanced at
12%, with accumulated cash reducing the refinance debt amount. The
assumptions generate an average DSCR of 1.97x under the Fitch base
case and 1.66x under the Fitch rating case during the refinancing
period.

PEER GROUP

SAEL RG1 is comparable with Continuum Green Energy (India) Private
Limited (Continuum RG2, note rating BB+/Stable). SAEL RG1's 334MW
portfolio of solar and WTE assets primarily serves state discoms.
In contrast, Continuum RG2's 990.8MW portfolio of wind and solar
projects has a diversified pool of commercial and industrial
clients that generally have shorter payment cycles. Both SAEL RG1
and Continuum RG2 rely heavily on MCS repayments and have balloon
structure bonds. However, SAEL RG1's debt structure traps all
excess cash and pays full hedging costs for the bond upfront.

SAEL RG1 can also be compared with Adani Green Energy Limited
Restricted Group 1 (AGEL RG1, senior secured notes rating
BBB-/Stable) and Adani Green Energy Limited Restricted Group 2
(AGEL RG2, senior secured notes rating BBB-/Stable).

AGEL RG1 and AGEL RG2 are both pure solar portfolios with
counterparties comprising state discoms and sovereign-backed
off-takers. All three RGs have ringfenced issuing structures with
direct issuance by the operating entities. However, SAEL RG1 is
exposed to refinancing risk, which is absent for AGEL RG1 and RG2
due to their largely amortising debt structures without any
reliance on MCS repayments.

RATING SENSITIVITIES

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

The average annual rating case DSCR persistently below 1.60x.

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

Fitch does not expect a rating upgrade in the medium term due to
the uncertainty around the terms and conditions of future debt
refinancing, including the MCS payments and the accumulated cash at
maturity.

TRANSACTION SUMMARY

The RG includes SAEL Ltd and five other project SPVs, which will
all be co-issuers with cross-guarantees to each other. Five solar
projects, three WTE projects and the warehousing business
(generating about USD3 million-USD4 million of revenue with no
debt) are directly housed under SAEL Ltd. The group is currently in
the process of transferring the warehousing business out of the RG
which may take time. The debt structure will have enabling
provisions for the transfer.

Proceeds of the US dollar notes were used by the co-issuers to
repay existing debt, including prepayment of penalties to existing
lenders, to extend inter-company loans to group entities, and for
other uses as permitted by the central bank's guidelines for
external commercial borrowings.

ESG Considerations

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.

   Entity/Debt                 Rating           Prior
   -----------                 ------           -----
SAEL RG1

   SAEL RG1/Project
   Revenues - Expected
   Ratings/1 LT            LT BB+  New Rating   BB+(EXP)


SAMRAT VIJAY: CRISIL Keeps D Debt Rating in Not Cooperating
-----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Samrat Vijay
Construction Private Limited (SVCPL) continue to be 'CRISIL D
Issuer Not Cooperating'.

                         Amount
   Facilities         (INR Crore)     Ratings
   ----------         -----------     -------
   Proposed Long Term      0.15       CRISIL D (Issuer Not
   Bank Loan Facility                 Cooperating)

   Working Capital        19.85       CRISIL D (Issuer Not
   Demand Loan                        Cooperating)

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

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

Detailed Rationale

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

Incorporated in 2008 in Chapra, Bihar, and promoted by Mr Arjun
Singh and his wife, Ms Babita Kumari, SVCPL is setting up a mall in
Muzaffarpur, Bihar.


SIDDH SAI: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Siddh Sai
Developers Private Limited (SSDPL) continue to be 'CRISIL D/CRISIL
D Issuer not cooperating'.

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

   Letter of Credit       3         CRISIL D (Issuer Not
                                    Cooperating)

   Proposed Long Term     1.2       CRISIL D (Issuer Not
   Bank Loan Facility               Cooperating)

   Standby Line           1.8       CRISIL D (Issuer Not
   of Credit                        Cooperating)

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

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

Detailed Rationale

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

SSDPL was incorporated in 2008 by Delhi-based Agarwal family. Mr.
Atul Agarwal and his nephews, Mr. Shikhar Agarwal and Mr. Shivam
Agarwal, are the key promoters of the company and are actively
managed in its day-to-day operations. SSDPL trades in iron and
steel scrap, sponge iron, mild steel billets/ingots, and other long
steel products such as thermo-mechanically treated bars and angels
in Uttar Pradesh and the National Capital Region (NCR).


SPS EDUCATIONAL: CRISIL Lowers Rating on INR25cr Loans to D
-----------------------------------------------------------
CRISIL Ratings has downgraded its rating on the long-term bank
facilities of SPS Educational Trust (Regd.) (SPS) to 'CRISIL D'
from 'CRISIL B/Stable'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Term Loan             0.3         CRISIL D (Downgraded from
                                     'CRISIL B/Stable')

   Term Loan            24.7         CRISIL D (Downgraded from
                                     'CRISIL B/Stable')

The downgrade reflects instances of delays in servicing the
long-term debt obligation in July 2024, owing to cash flow
mismatches.

The rating also reflects the modest scale of operations and
vulnerability to regulatory risks in the education sector. These
weaknesses are partially offset by the extensive experience of the
trustees in the education sector.

Key Rating Drivers & Detailed Description

Weaknesses:

* Instances of delays in repayment of term debt: The trust has not
been able to service its term debt obligation in a timely manner
due to cash flow mismatches. The most recent instance was the
amount due in July 2024 being paid in August 2024. Timely repayment
of EMI will remain a key rating sensitivity factor.

* Vulnerability to regulatory risk: Establishment and operations of
educational institutions are regulated by various government and
quasi-government agencies, such as All India Council for Technical
Education, Central Board of Secondary Education (CBSE),
universities and state governments. Each agency has detailed
procedures to grant permissions to set up institutions and
approvals need to be renewed every 3-5 years. Non-compliance may
result in cancellation of affiliation and license, leading to loss
of reputation and revenue.

* Modest scale of operations: Intense competition constrains
scalability and operating flexibility of educational institutions,
as indicated by revenue of Rs 20 crore in fiscal 2024. The
improvement in revenue with the improving occupancy rate as well as
regular increase in fee components will remain monitorable.

Strength:

* Extensive experience of the trustees: The three-decade-long
experience of the trustees in the education sector has given them a
strong understanding of market dynamics and helped establish a
strong market position in Palwal, Haryana. This has enabled the
trust to improve operating income which increased to Rs. 14.5 crore
in fiscal 2023 and further to Rs. 20 crores in fiscal 2024.

Liquidity: Poor

The trust could not service its long-term debt obligation in July
2024 owing to cashflow mismatches and the same is paid in
August-2024. The trust does not have any fund-based limits.

Rating Sensitivity factors

Upward factors

Track record of timely servicing of debt for at least 90 days
Improvement in the capital structure and debt protection metrics
Growth in scale of operations and steady operating margin, leading
to cash accrual of over Rs. 7 crores, sufficient to service the
debt obligation

Set up in 2010 by Mr Suresh Chand Bhardwaj and his family members,
SPS manages a senior secondary school, SPS International, in Palwal
(Haryana). The school is affiliated to the Central Board for
Secondary Education and offers education from nursery to standard
12.


SUMOHAN ENGINEERS: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Sumohan
Engineers Private Limited (SEPL) continue to be 'CRISIL D/CRISIL D
Issuer not cooperating'.

                      Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Bank Guarantee         3         CRISIL D (Issuer Not
                                    Cooperating)

   Cash Credit           21         CRISIL D (Issuer Not
                                    Cooperating)

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

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

Detailed Rationale

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

SEPL was set up in 2007 by Mr. G. Seetaramakumar and his family.
The company fabricates engineering and capital goods. It also
undertakes engineering, procurement, and construction contracts.
The company is based in Hyderabad, Telangana.


WELLDONE EXIM: CRISIL Keeps D Debt Ratings in Not Cooperating
-------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Welldone Exim
Private Limited (WEPL; part of the RBD group) continue to be
'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Foreign Bill           15         CRISIL D (Issuer Not
   Purchase                          Cooperating)

   Foreign Bill           25         CRISIL D (Issuer Not
   Purchase                          Cooperating)

   Packing Credit          5         CRISIL D (Issuer Not       
                                     Cooperating)

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

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

Detailed Rationale

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

For arriving at the rating, CRISIL Ratings has combined the
business and financial risk profiles of WEPL, High Value Exim Pvt
Ltd, Attire Designers Pvt Ltd, RBD International, and Goodone
Traders Pvt Ltd. This is because all these entities, together
referred to as the RBD group, have the same board of directors and
senior management team with common procurement, marketing, and
finance functions.

                          About the Group

The RBD group started trading in 1993. All the entities in the
group were trading in readymade garments (more than 80 percent of
revenue), hosiery, handicrafts, fabrics, leather goods, and
miscellaneous products. They have common customers and suppliers,
and also the same banker, Punjab National Bank, and auditors.




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

ALPINE ALUMINIUM: Court to Hear Wind-Up Petition on Sept. 13
------------------------------------------------------------
A petition to wind up the operations of Alpine Aluminium Joinery
Installations Limited will be heard before the High Court at
Auckland on Sept. 13, 2024, at 10:45 a.m.

The Commissioner of Inland Revenue filed the petition against the
company on July 19, 2024.

The Petitioner's solicitor is:

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


DAVID CLEPHANE: Khov Jones Appointed as Receiver and Manager
------------------------------------------------------------
Steven Khov and Kieran Jones of Khov Jones on Aug. 16, 2024, were
appointed as receivers and managers of David Clephane.

The receivers and managers may be reached at:

          Khov Jones Limited
          PO Box 302261
          North Harbour
          Auckland 0751


POWEREDBY.LIVE LIMITED: Creditors' Proofs of Debt Due on Sept. 6
----------------------------------------------------------------
Creditors of Poweredby.Live Limited are required to file their
proofs of debt by Sept. 6, 2024, to be included in the company's
dividend distribution.

The company commenced wind-up proceedings on Aug. 8, 2024.

The company's liquidator is:

          Simon Rogan
          Kelman & Co
          PO Box 7575
          Auckland 1141


SPQR LTD: Application for New Liquor Licence Faces Opposition
-------------------------------------------------------------
Stuff.co.nz reports that a new liquor licence for well-known
Auckland restaurant SPQR has been opposed by the Medical Officer of
Health.

SPQR closed its doors in July, owing NZD2 million to creditors and
staff. Stuff says liquidators have applied for a new licence,
believing this would make the assets of the business more valuable,
and benefit the creditors.

A District Licensing Committee (DLC) determines whether
applications for a liquor licence are successful, based on the
legal framework, but it takes on board input from the Medical
Officer of Health, the police and the council's alcohol licensing
inspector.

According to Stuff, the police and licensing inspector are yet to
deliver their reports, but the Medical Officer of Health has
opposed the application, for reasons including that the licensee is
in liquidation and no longer operating the premises.

Stuff relates that the DLC is independent from the three agencies
and has the authority to decline a licence even if none of the
three agencies oppose it, or approve a licence even if all three
agencies oppose it.

But when one of the agencies opposes an application, the DLC must
take into account the information provided in the reports when
making their decision.

Police have 15 working days after they receive the application to
report so it should this should be filed soon.

There is no time limit on when the inspector should file their
report but where there are matters that require investigation they
usually aim to have this done within a few months.

There are a number of potential outcomes with any contested alcohol
licence. All parties come to an agreement, opposition is withdrawn
and licence is issued, the applicant withdraws their application
based on the opposition, or the application proceeds to a DLC
hearing.

It would be a major blow to the creditors if the SPQR wasn't able
to get a new liquor licence, Stuff notes.

According to Stuff, liquidators PKF Insolvency said in its first
report that SPQR owed Inland Revenue NZD1.4 million in payroll
taxes and GST, while staff were owed NZD144,664 in wages and
holiday pay.

Unsecured creditors, including Auckland Council, Genesis Energy and
Asahi were also owed over NZD60,000.

SPQR applied to renew its on-licence on July 29, Stuff adds.  


VIRUS CONSTRUCTION: Court to Hear Wind-Up Petition on Aug. 30
-------------------------------------------------------------
A petition to wind up the operations of Virus Construction Limited
will be heard before the High Court at Auckland on Aug. 30, 2024,
at 10:45 a.m.

The Commissioner of Inland Revenue filed the petition against the
company on July 11, 2024.

The Petitioner's solicitor is:

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


XAAS LIMITED: Creditors' Proofs of Debt Due on Sept. 10
-------------------------------------------------------
Creditors of Xaas 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 Aug. 13, 2024.

The company's liquidators are:

          Steven Khov
          Kieran Jones
          Khov Jones Limited
          PO Box 302261
          North Harbour
          Auckland 0751




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

CONTINUUM GREEN: Fitch Affirms 'B+' LongTerm IDR, Outlook Positive
------------------------------------------------------------------
Fitch Ratings has affirmed the Long-Term Issuer Default Rating
(IDR) of Indian renewable power producer Continuum Green Energy
Holdings Limited (CGEHL, formerly known as Continuum Green Energy
Limited) at 'B+' and maintained the Positive Outlook. Fitch has
also affirmed the 'B+' rating and Recovery Rating of 'RR4' on the
USD435 million US dollar senior notes due 2027 issued by Continuum
Energy Aura Pte. Ltd. (CEAPL), a fully owned Singapore-based
subsidiary of CGEHL. The notes are unconditionally and irrevocably
guaranteed by CGEHL.

The Positive Outlook reflects Fitch's expectation that CGEHL's
credit profile is likely to improve in the next 12-18 months,
driven by expansion in its power generation capacity and project
diversification. However, any rating upgrade would require the
company to reduce EBITDA net leverage to below 6.0x on a sustained
basis, amid capital management initiatives that could spur faster
growth.

Deleveraging has been slower than its expectations in the last 12
months due to temporary delays in the commissioning of two key
projects, but the company now expects the projects to come online
before 30 September 2024.

Key Rating Drivers

Growing Portfolio, Temporary Commissioning Delays: Fitch expects
CGEHL's operating capacity for its wind and solar assets to
increase to 2.2 gigawatts (GW) by 31 December 2024, from 1.7GW in
July 2024 (end-December 2023: 1.3GW). However, 300 megawatts (MW)
of the 500MW additional capacity has been temporarily delayed
pending a regulatory clarification and another 170MW due to a
technical issue during grid connection. Fitch does not view the
majority of the delays as an execution shortfall, as they represent
typical industry challenges in commissioning new projects.

High Cash Flow Visibility: The long-term nature of CGEHL's
power-purchase agreements (PPAs), ranging from five to 25 years,
enhances its cash flow visibility. Contracts with commercial and
industrial (C&I) customers, which will offtake about 77% of its
expanded capacity, have a tenor of five to 20 years, shorter than
the 20 to 25 years for state utilities and Solar Energy Corporation
of India Ltd. (SECI). CGEHL's remaining C&I tenor exceeds eight
years. C&I PPAs have low re-contracting risk, as PPA pricing is
cheaper than grid tariffs and helps meet renewable energy targets.

Reduced Leverage: Fitch forecasts EBITDA net leverage to trend
towards 6.0x in FY26, the first full fiscal year of operations for
CGEHL's expanded 2.3GW portfolio. Fitch projects net leverage to
fall to 8.3x in FY25, from 18x in FY24, which is higher than Fitch
previously anticipated owing to project commissioning delays. Fitch
expects capex to fall from FY23-FY25 levels starting in FY26,
supporting deleveraging. Nevertheless, CGEHL's capex plans and
growth appetite may be affected by potential capital management
initiatives.

Fitch's calculation of CGEHL's credit metrics deconsolidated the
EBITDA and debt of its restricted group (RG), Continuum RG2
(BB+/Stable), whose senior secured notes are maturing in 2033.
Fitch included in EBITDA its expectations of recurring cash
upstreamed from the RG.

Hybrid Portfolio Reduces Volume Risks: CGEHL's wind-solar hybrid
projects mitigate intra-day generation volatility and the higher
resource uncertainty associated with pure-wind power plants,
enhancing operational efficiency. Furthermore, the proportion of
solar assets, which are more stable, will increase to 36% of its
portfolio following the expansion, from 17% in the financial year
ended March 2024 (FY24), based on resource allocation. Nonetheless,
production volumes for renewable assets may still vary due to
seasonal and climatic factors.

Shareholder Change Credit Neutral: The change in CGEHL's majority
shareholder to Continuum Energy Pte Limited (CEPL) and associated
debt at shareholder level will not affect the company's ratings.
Fitch expects the proposed debt at CEPL, with payment-in-kind (PIK)
coupons and bullet repayment, to have no material impact on CGEHL's
credit profile, as Fitch assesses that CEPL's lenders cannot
trigger a default on the rated US dollar notes. The shareholder
facility is due after the senior notes mature, is structurally
subordinated to the notes, and has mostly PIK coupons.

Adequate Holding-Company Liquidity: Its liquidity analysis takes
into account the debt service coverage ratio based on cash flow
from operations at the holding company and unrestricted projects -
cash flow from operations, interest expense/scheduled project debt
amortisation and interest expense. Offtake diversity should limit
volatility in cash generation and upstreaming from operating
subsidiaries. Fitch expects the interest coverage ratio at the
holding company level to remain above 1.5x from FY26, from an
estimated 2x in FY25, including cash unstreamed after the RG bond
issuance.

Average Recovery on Bond: The ratings on the holding company's bond
reflect its expectation of at least average recovery for
bondholders. The proposed notes' obligations are subordinated to
the project-level secured loans, but recovery prospects benefit
from expected cash upstreaming from CGEHL's existing projects and
operating projects that will be commissioned. Fitch expects cash
upstreaming to be supported by adequately large operational
capacity and manageable working capital due to CGEHL's low
receivable days.

Diversified, Strong Counterparty Profile: The rating reflects that
around 77% of the offtake from CGEHL's 2.3GW projects will be
directly tied to C&I customers and 6% with SECI, which have a
better payment record than state-owned power distribution utilities
(discoms). The remaining offtake of 17%, a much lower proportion
compared with rated peers, is tied to discoms, which previously had
a relatively weaker payment record.

The share of C&I customers also mitigates concentration risk, as no
single C&I customer accounts for more than 3.5% of any one
project's capacity. CGEHL's better counterparty profile is evident
from its lower receivable days than rated peers, by around 50-100
days. Fitch expects CGEHL's receivable days to improve to 54-56
days in FY25-FY28 (FY24: 69, FY23: 79), assisted by the rising mix
of C&I customers alongside capacity additions.

Derivation Summary

Fitch views ReNew Energy Global Plc (REGP, BB-/Stable), Greenko
Energy Holdings (BB/Negative) and Concord New Energy Group Limited
(CNE, BB-/Positive) as CGEHL's closest rating peers. REGP and
Greenko, like CGEHL, are India's leading renewable power
producers.

CGEHL's counterparty risk is lower than its peers, with around 77%
of capacity contracted to C&I customers with timely payments,
around 6% to sovereign-owned entities and only 17% to weaker
state-owned discoms. In comparison, more than 60% of REGP's offtake
is tied to weaker state discoms with a previous record of delayed
payments. CGEHL's portfolio has a higher proportion of wind assets,
at around 64%, compared with REGP's 51%, but a large proportion of
CGEHL's wind assets are wind-solar hybrids, mitigating the risk.
Wind-only assets are typically more volatile in power generation
than solar assets.

CGEHL's better counterparty profile is counteracted by its higher
near-term net leverage of above 8x, above ReNew's 7x. The higher
leverage results from CGEHL's faster pace of growth, with its
operating capacities increasing to 2.2GW by September 2024 from
757MW in FY21. This, along with REGP's larger-scale, diversified
operating assets of 8.6GW with a higher proportion of solar assets,
results in CGEHL's one-notch lower rating.

The Positive Outlook on CGEHL's rating reflects its expectation of
a sharp improvement in its net leverage to around 6x by FY26, which
would be comparable to that of REGP, subject to CGEHL's medium-term
growth appetite.

Greenko's credit assessment is supported by its stronger financial
access, which enables it to rely on fresh equity for investments
and acquisitions while utilising cash generated from operations to
deleverage. This, along with its lower leverage expectations for
Greenko, results in a two-notch higher rating than CGEHL although
Greenko has higher counterparty risks.

The Negative Outlook on Greenko reflects its forecasts of EBITDA
net interest coverage breaching the negative sensitivity of 1.5x in
FY25 before returning to the threshold in FY26, due to its proposed
acquisition of a 60% stake in the Teesta III hydro project along
with capex on a 1.5GW solar project.

CNE has an attributable wind capacity of 3.6GW across multiple
projects in China. Its feed-in tariffs are stable and its
counterparty risk is significantly lower than that of Greenko, as
its revenue stream is mostly reliant on state-owned State Grid
Corporation of China (A+/Negative) and China's Renewable Energy
Subsidy Fund. In comparison, Fitch expects CGEHL, while smaller in
scale, to grow at a faster pace. CGEHL's one-notch lower rating
reflects its higher average leverage, compared with CNE's of around
5x.

CNE's Positive Outlook, similar to that of CGEHL, reflects the
significant strengthening of its credit profile in the past few
years and a visible deleveraging trend in the rating horizon.

Key Assumptions

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

- Plant-load factors in line with average historical performance or
resource assessment studies

- Plant-wise tariffs in accordance with PPAs with SECI and state
discoms

- Tariffs with C&I customers under PPAs as per management guidance;
the tariff varies with changes by state discoms and applicable
open-access charges

- Average receivable days to reduce to 57 days in FY25 and 53-54
days thereafter (FY24: 69), assisted by CGEHL's increasing exposure
to better payers in SECI and C&I customers

- EBITDA margins to average at around 76%-77%, higher than
historical levels of around 71%, assisted by a larger operating
base of wind-solar hybrid assets

- Capex to reduce to around INR28 billion in FY25 (FY24: INR33
billion) and further reduce to INR8-9 billion thereafter

- No dividend payout in the medium term

Recovery Analysis

KEY RECOVERY RATING ASSUMPTIONS:

- Recovery analysis for CGEHL is on a going-concern basis in the
case of a bankruptcy and assumes that the company would be
reorganised and not liquidated. Fitch has assumed a 10%
administrative claim.

- A two-step recovery approach has been used, considering the
recovery value from the Continuum RG2 assets would be first used to
satisfy Continuum RG2's US dollar notes and working-capital
borrowings. Only the remaining value, if any, would be used to
satisfy the borrowings outside of Continuum RG2.

- An enterprise value (EV)/EBITDA multiple of 6.5x is used to
calculate the post-reorganisation valuation, which takes into
account the stable nature of these assets and the average multiple
of around 7x-8x used in recent M&A transactions in the sector.

- CGEHL's FY26 rating case EBITDA, excluding RG assets, has been
used as the base, as around 90% of the operating capacities outside
the RG have become operational over the last 12 months or will be
operational in the next three months. Hence, FY26 EBITDA reflects
the full-year EBITDA from these capacities.

- The liquidation value estimate reflects Fitch's view of the value
of receivables under a liquidation scenario with an 85% advance
rate and a 50% advance rate for the fixed assets.

- The assumptions result in a recovery rate corresponding to a
Recovery Rating of 'RR2'. However, CGEL's assets are in India,
which Fitch classifies as under Group D of jurisdictions, which
means the Recovery Rating for the proposed US dollar notes is
capped at 'RR4'.

RATING SENSITIVITIES

Factors that could, individually or collectively, lead to positive
rating action/upgrade:

- EBITDA net leverage below 6.0x on a sustainable basis, provided
that there is no significant increase in CGEHL's overall business
risk profile

Factors that could, individually or collectively, lead to negative
rating action/downgrade:

- The Outlook will be revised to Stable if the positive
sensitivities are not met

Liquidity and Debt Structure

Manageable Liquidity: CGEHL had a readily available cash balance of
INR12.8 billion at end-March 2024, against current debt maturities
of INR11 billion. Fitch expects CGEHL to generate negative free
cash flow in FY25 due to its high capex, which will be funded by a
mix of additional debt and internal cash accruals. However, CGEHL
benefits from some capex flexibility, adequate access to the
domestic bank-loan market and no large bullet maturities before
January 2027, when the USD400 million bond at the holding company
is due.

Issuer Profile

CGEHL, previously known as Continuum Green Energy Limited, is an
India-focused renewable energy group that was incorporated in
Singapore in 2012. CGEHL had an operational capacity of 1.7GW as of
July 2024, focusing on large utility-scale wind and wind-solar
hybrid projects, which it expects to increase to 2.2GW by
end-August to mid-September 2024.

ESG Considerations

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.

   Entity/Debt                  Rating        Recovery   Prior
   -----------                  ------        --------   -----
Continuum Green Energy
Holdings Limited          LT IDR B+  Affirmed            B+

Continuum Energy Aura
Pte. Ltd.

   senior secured         LT     B+  Affirmed   RR4      B+

CRETE M&C: Court Enters Wind-Up Order
-------------------------------------
The High Court of Singapore entered an order on Aug. 2, 2024, to
wind up the operations of Crete M&C Services Pte. Ltd.

Maybank Singapore Limited filed the petition against the company.

The company's liquidators are:

          BDO Advisory Pte Ltd
          600 North Bridge Road
          #23-01 Parkview Square
          Singapore 188778


DASIN RETAIL: Court to Hear Wind-Up Petition on Aug. 21
-------------------------------------------------------
A petition to wind up the operations of Dasin Retail Trust
Management Pte Ltd will be heard before the High Court of Singapore
on Aug. 21, 2024, at 10:00 a.m.

Zhang Zhencheng filed the petition against the company on May 22,
2024.

The Petitioner's solicitors are:

          LVM Law Chambers LLC
          160 Robinson Road
          #13-02 SBF Center
          Singapore 068914


NANOFILM TECHNOLOGIES: Loss Narrows to SGD3.7M in H1 Ended June 30
------------------------------------------------------------------
The Business Times reports that Nanofilm Technologies on Aug. 13
announced that its net loss for the six months ended June 30
decreased by 51.1 per cent to SGD3.7 million, from SGD7.6 million
in the corresponding year-ago period.

This comes as its revenue for the period rose 13 per cent year on
year to SGD82.6 million, from SGD73.2 million previously. This was
attributed to higher contributions from its advanced materials,
nanofabrication and Sydrogen business units.

Loss per share narrowed 51.3 per cent to SGD0.0057 for the period,
from SGD0.0117 in H1 FY2023, BT discloses.

According to BT, the group has declared an interim dividend of
SGD0.0033 per share, to be paid out on Sept. 6. This amount is
unchanged from that in H1 FY2023.

Among Nanofilm's business units, advanced materials was the largest
revenue contributor, with a revenue of SGD71.1 million. This was up
19.9 per cent from SGD59.3 million in H1 FY2023.

BT says revenue gains were offset by the industrial equipment
business unit, which posted a 56 per cent lower revenue of SGD3.9
million, compared with SGD8.9 million in the corresponding year-ago
period.

The group's net cash from operating activities amounted to SGD21
million for H1 FY2024. Its cash and cash equivalents were SGD134.2
million as at Jun 30, down from SGD155.2 million as at Dec. 31,
2023.

Nanofilm noted that in the first half of 2024, there were
improvements in earnings before interest, taxes, depreciation and
amortisation margins across its business units, BT relays.

"The group typically enjoys significantly better results in the
second half of the year, primarily driven by the advanced materials
and nanofabrication business units' exposure to the 3C market," it
added, referring to computer, communication and consumer
electronics.

Nanofilm Technologies International Limited, together with its
subsidiaries, provides nanotechnology solutions in Singapore,
China, Japan, and Vietnam. The company operates through Advanced
Materials, Industrial Equipment, Nanofabrication, and Sydrogen
segments.


OPHELIA WILD: Court Enters Wind-Up Order
----------------------------------------
The High Court of Singapore entered an order on Aug. 2, 2024, to
wind up the operations of Ophelia Wild Pte. Ltd.

Maybank Singapore Limited filed the petition against the company.

The company's liquidators are:

          BDO Advisory Pte Ltd
          600 North Bridge Road
          #23-01 Parkview Square
          Singapore 188778


PROPERTYGURU: To Be Delisted in US$1.1BB Acquisition by EQT
-----------------------------------------------------------
PropertyGuru Group, which started as an online property listings
portal, will be acquired by investment firm EQT Private Capital
Asia for US$1.1 billion and taken private, the company said on Aug.
16.

Under the all-cash deal, ordinary shares of the company will be
cancelled and converted automatically into the right to receive
US$6.70 per share – a 7 per cent premium to PropertyGuru's last
closing price at US$6.26 on Aug. 15, BT relates.

According to BT, the merger price represents a 52 per cent premium
to PropertyGuru's closing share price on May 21, 2024, the last
unaffected trading day prior to media speculation regarding a
potential transaction, the company said.

The deal comes two years after PropertyGuru made its debut on the
New York Stock Exchange at a share price of US$8.61 per share, in
March 2022. Since listing, the stock has slipped, hitting a low of
US$3.17 in February 2024 before recovering to reach US$4.83 in May
after news of a possible buyout.

Private equity groups KKR and TPG, which hold a combined 56 per
cent of PropertyGuru's shares, have undertaken to sell their stake
in the company in support of the merger.

In May, it was reported that the two investors were exploring a
buyout of the company.

The proposed merger price is also a 75 per cent and 86 per cent
premium to PropertyGuru's 30-day and 90-day volume-weighted average
share price, respectively, for the period ending May 21, 2024.

The group listed via a business combination with special-purpose
acquisition company Bridgetown 2, which was backed by billionaires
Peter Thiel and Richard Li. At the time of the business
combination, PropertyGuru had an equity value of US$1.6 billion.

The transaction is expected to be completed in the last quarter of
2024 or first quarter of 2025, subject to closing conditions
including shareholder and regulatory approvals.

Upon completion, PropertyGuru's shares will no longer trade on the
New York Stock Exchange; the group will become a private company.
PropertyGuru's headquarters will remain in Singapore, the company
said.

In response to queries from The Business Times, Hari Krishnan,
chief executive officer and managing director of PropertyGuru
Group, said: "Going private allows PropertyGuru to focus on
long-term strategies, innovate more freely, and execute growth
plans without the pressures of public-market expectations.

"EQT was chosen for its deep expertise in scaling companies and its
alignment with PropertyGuru's vision for long-term growth and
innovation in South-east Asia."

In a press release issued on Aug. 16, Janice Leow, head of EQT
Private Capital South-east Asia, said: "We believe our offer
provides shareholders with compelling value and certainty, while
strategically positioning PropertyGuru to fully harness its
long-term growth potential.

"With EQT's significant experience in the technology, online
classifieds and marketplace sectors, we aim to further strengthen
PropertyGuru's platform, driving enhanced innovation and deeper
engagement with its consumers, customers and stakeholders."

According to a Reuters report, Australian real estate firm REA
Group, which holds a stake of "more than 17 per cent stake" in
PropertyGuru, said it expects to book around A$286 million (S$250
million) in proceeds from the sale.

When asked whether there would leadership changes in the pipeline,
PropertyGuru told BT the leadership team is committed to driving
the company's vision, with the support of EQT to potentially
enhance its strategic capabilities.

The group added that it remains committed to the talent development
of its staff and is focused on ensuring that the ownership
transition is completed smoothly. PropertyGuru currently has over
1,500 employees across the region.

In its first quarter ended March, PropertyGuru posted a net loss of
S$6.3 million, narrowing from the S$10.2 million net loss in the
same period the year before, BT discloses.

Revenue for the quarter stood at S$36.5 million, 11.9 per cent
higher than the S$32.6 million the year before, on the back of
strong growth in the Singapore marketplace segment.

                         About PropertyGuru

Based in Singapore, PropertyGuru Limited ((NYSE: PGRU) --
https://www.propertyguru.com.sg/ -- operates online property
classifieds marketplaces in Singapore, Vietnam, Malaysia, Thailand,
and Indonesia. It serves agents and developers to advertise
residential and commercial properties for sale or rent to property
seekers.

PropertyGuru Group reported net losses of SGD187.41 million,
SGD129.19 million, and SGD15.27 million for the years ended Dec.
31, 2021, 2022 and 2023, respectively.


S.A VALET: Court to Hear Wind-Up Petition on Aug. 30
----------------------------------------------------
A petition to wind up the operations of S.A Valet Pte. Ltd. will be
heard before the High Court of Singapore on Aug. 30, 2024, at 10:00
a.m.

Maybank Singapore Limited filed the petition against the company on
Aug. 6, 2024.

The Petitioner's solicitors are:

          M/s Advent Law Corporation
          111 North Bridge Road
          #25-03 Peninsula Plaza
          Singapore 179098


SOON LI: Court to Hear Wind-Up Petition on Aug. 30
--------------------------------------------------
A petition to wind up the operations of Soon Li Stainless Steel
Works Pte Ltd will be heard before the High Court of Singapore on
Aug. 30, 2024, at 10:00 a.m.

United Overseas Bank Limited filed the petition against the company
on Aug. 6 2024.

The Petitioner's solicitors are:

          M/s Advent Law Corporation
          111 North Bridge Road
          #25-03 Peninsula Plaza
          Singapore 179098



                           *********


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-
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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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