/raid1/www/Hosts/bankrupt/TCRAP_Public/240820.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

          Tuesday, August 20, 2024, Vol. 27, No. 167

                           Headlines



A U S T R A L I A

2024-2 REDS TRUST: S&P Assigns BB(sf) Rating on Class E Notes
BAMFORD ENGINEERING: First Creditors' Meeting Set for Aug. 23
BOOKTOPIA: Digidirect Founder Saves Bookseller From Administration
BUILDLUX PTY: Second Creditors' Meeting Set for Aug. 22
LIBERTAS FINANCIAL: ASIC Cancels Financial Services Licence

PREMIER HOLDINGS: ASIC Disqualifies Director for Five Years
QUALITY CONTROL: First Creditors' Meeting Set for Aug. 23
SELINA OPERATION: First Creditors' Meeting Set for Aug. 22
TELDRAM GROUP: First Creditors' Meeting Set for Aug. 23
VILLAGE ROADSHOW: Monorail Set to Close After Almost Four Decades



C H I N A

FINGERMOTION INC: Reduces Subscription Price to $1.50 Per Share


I N D I A

AADHAV GREEN: Ind-Ra Assigns BB+ Bank Loan Rating
AGRI VENTURE: CARE Keeps D Debt Ratings in Not Cooperating
ALSTRONG ACP: Liquidation Process Case Summary
ASTM SKILLS: Liquidation Process Case Summary
BASAVAPOORNA POULTRY: CARE Keeps B- Debt Rating in Not Cooperating

BHATTER INDUSTRIES: CRISIL Keeps D Debt Rating in Not Cooperating
DEVRISHI FOODS: CRISIL Keeps D Debt Ratings in Not Cooperating
DHIR GLOBAL: CRISIL Keeps D Debt Ratings in Not Cooperating
DIYA PROJECTS: Liquidation Process Case Summary
GLOBSYN KNOWLEDGE: CRISIL Keeps D Debt Ratings in Not Cooperating

GREEN EXPRESS: CARE Keeps C Debt Rating in Not Cooperating
GUJRAL AND SONS: CRISIL Keeps D Debt Rating in Not Cooperating
GVK TRANSPORTATION: Insolvency Resolution Process Case Summary
HARI FORGING: CRISIL Keeps D Debt Ratings in Not Cooperating
HIGH VALUE: CRISIL Keeps D Debt Ratings in Not Cooperating

J J HI TECH: CARE Keeps D Debt Rating in Not Cooperating Category
JAIPRAKASH ASSOCIATES: SBI-led Banks Key to IBC Case Resolution
JAYESH LIFESCIENCE: Insolvency Resolution Process Case Summary
KAMESHWAR INDUSTRIES: CRISIL Keeps D Ratings in Not Cooperating
KNOWLEDGE EDUCATION: CARE Keeps D Debt Rating in Not Cooperating

LOKTRA TECHNOLOGIES: Insolvency Resolution Process Case Summary
MAGHALAKSHMI PLAAZAA: Ind-Ra Affirms BB+ Bank Loan Rating
MAYUR INDUSTRIES: CARE Keeps B- Debt Rating in Not Cooperating
MIRTO TECHNOLOGY: Voluntary Liquidation Process Case Summary
NEAR INDIA: Voluntary Liquidation Process Case Summary

OASIS EDUCATIONAL: CARE Keeps B- Debt Rating in Not Cooperating
PEMARI TECHNOLOGY: Voluntary Liquidation Process Case Summary
QUADSEL SYSTEMS: CRISIL Keeps D Debt Ratings in Not Cooperating
QUEST LIFE: CRISIL Keeps D Debt Ratings in Not Cooperating
RAMYA OUTSOURCING: Insolvency Resolution Process Case Summary

RAVI COTTON: Voluntary Liquidation Process Case Summary
RBD INTERNATIONAL: CRISIL Keeps D Debt Ratings in Not Cooperating
RENAISSANCE URBAN: Liquidation Process Case Summary
REX AIRLINES: To Axe Another 73 Jobs at Troubled Regional Airline
S.K. HITECH: CARE Keeps D Debt Rating in Not Cooperating Category

SAI AUTOMOBILES: CARE Keeps D Debt Rating in Not Cooperating
SAKTHI GANESH: Ind-Ra Cuts Bank Loan Rating to D
SAKTHI GANESH: Insolvency Resolution Process Case Summary
SATNAM RICE: CARE Keeps B- Debt Rating in Not Cooperating Category
SAYA AUTOMOBILES: CRISIL Keeps D Debt Rating in Not Cooperating

SHILPA ELECTRIFICATION: CARE Keeps C Rating in Not Cooperating
SSK TRADING: Liquidation Process Case Summary
STAR PLASTICS: CARE Keeps D Debt Rating in Not Cooperating
SURANA META: Insolvency Resolution Process Case Summary
TIRUMALLA OIL: Insolvency Resolution Process Case Summary

VINAYAK FOUNDERS: CARE Keeps B Debt Rating in Not Cooperating
VISION ROOFINGS: CARE Keeps B- Debt Rating in Not Cooperating
WESTIN RESINS: CARE Keeps D Debt Ratings in Not Cooperating
YOU SEUNG: Liquidation Process Case Summary


N E W   Z E A L A N D

EASTERN PROPERTY: Creditors' Proofs of Debt Due on Sept. 20
ORIENTAL WORKS: Court to Hear Wind-Up Petition on Aug. 23
SUGARWOODS LIMITED: Creditors' Proofs of Debt Due on Sept. 24
T & M NURSERIES: Court to Hear Wind-Up Petition on Aug. 30
WAITONUI HOLDINGS: Creditors' Proofs of Debt Due on Sept. 23



P H I L I P P I N E S

LBC EXPRESS: Gets Last-Minute Extension on PHP4.4BB loan


S I N G A P O R E

ASLAN PHARMACEUTICALS: Commences Wind-Up Proceedings
FLESH IMP: Court Enters Wind-Up Order
FLMP INTERNATIONAL: Court Enters Wind-Up Order
MARUBENI INFORMATION: Creditors' Proofs of Debt Due on Sept. 14
SPORTIVO WORKS: Court to Hear Wind-Up Petition on Aug. 30



S O U T H   K O R E A

GS E&C: Considers Selling Subsidiaries Amid Liquidity Crisis

                           - - - - -


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

2024-2 REDS TRUST: S&P Assigns BB(sf) Rating on Class E Notes
-------------------------------------------------------------
S&P Global Ratings assigned its preliminary ratings to six of the
seven classes of prime residential mortgage-backed securities
(RMBS) to be issued by Perpetual Trustee Co. Ltd. as trustee for
Series 2024-2 REDS Trust. Series 2024-2 REDS Trust is a
securitization of prime residential mortgage loans originated by ME
Bank (a division of Bank of Queensland Ltd.).

The ratings reflect the following factors.

S&P said, "Our view of the credit risk of the underlying collateral
portfolio, including the fact that this is a closed portfolio,
which means no further loans will be assigned to the trust after
the closing date.

"The credit support is sufficient to withstand the stresses we
apply. Credit support for the rated notes is provided by
subordination and lenders' mortgage insurance cover on 15.3% of the
loan portfolio.

"The various mechanisms to support liquidity within the
transaction, including principal draw function and an amortizing
liquidity facility equal to 1.0% of the outstanding performing
balance of the receivables, are sufficient under our stress
assumptions to ensure timely payment of interest on the rated
notes."

A A$150,000 extraordinary expense reserve funded upfront by BOQ is
available to meet extraordinary expenses. The reserve will be
topped up with available excess spread if drawn.

National Australia Bank Ltd. will provide a standby fixed- to
floating-rate interest-rate swap to hedge the mismatch between
receipts from any fixed-rate mortgage loans and the variable-rate
RMBS.

  Ratings Assigned

  Series 2024-2 REDS Trust

  Class A1, A$920.00 million: AAA (sf)
  Class A2, A$35.40 million: AAA (sf)
  Class B, A$16.00 million: AA (sf)
  Class C, A$9.90 million: A (sf)
  Class D, A$9.40 million: BBB (sf)
  Class E, A$3.90 million: BB (sf)
  Class F, A$5.40 million: Not rated


BAMFORD ENGINEERING: First Creditors' Meeting Set for Aug. 23
-------------------------------------------------------------
A first meeting of the creditors in the proceedings of Bamford
Engineering And Consulting Pty Ltd will be held on Aug. 23, 2024,
at 10:30 a.m. via Microsoft Teams.

Roberto Crispino and Richard Albarran of Hall Chadwick were
appointed as administrators of the company on Aug. 13, 2024.


BOOKTOPIA: Digidirect Founder Saves Bookseller From Administration
------------------------------------------------------------------
News.com.au reports that beleaguered book seller Booktopia has been
saved from collapse via a buyout from digiDirect founder Shant
Kradjian.

The book chain went into voluntary administration in July.

A representative for Mr. Kradjian said Kogan.com, Woolworths,
Dymocks, and QBD Books were among the other entities bidding on the
administrator's tender, news.com.au relates.

Booktopia was in financial strife as it struggled to find money for
warehouse upgrades and pay redundancies for about 50 staff that
were made in previous cost-cutting measures, according to the
report.

Share trading was frozen for two weeks before the administrators
came in, as Booktopia slipped into insolvency. In its initial
public offering in 2020, Booktopia issued shares at AUD2.30 and
debuted on the ASX at AUD2.86. By mid-2024, shares had capitulated
to AUD0.045.

Mr. Kradjian finalised the purchase of all Booktopia assets on Aug.
16, news.com.au says.

"The transaction will result in the retention of all remaining
employees . . . and continuity of supply for Booktopia's trade
creditors," news.com.au quotes administrator Keith Crawford as
saying.

About 100 new positions are expected to be created.

"We commend digiDirect's owner Shant Kradjian and his team who
moved quickly and professionally to complete due diligence and the
transaction in collaboration with the administrators and
Booktopia's staff and key suppliers," he said.

News.com.au says Mr. Kradjian founded camera store digiDirect in
2006 at the age of 19, and today it has seven physical stores, a
competitive online presence and 150 employees.

Booktopia itself was founded in Sydney in 2004.

Booktopia posted record profits during the Covid-19 pandemic and in
2021 it overtook Amazon in Australian market share for the book
sector.

But building a robotic warehouse in Sydney became a big budget
drainer, and as funds dried up, customers were left with unfilled
orders, news.com.au notes.

                          About Booktopia

Booktopia Group Limited (ASX:BKG) -- https://www.booktopia.com.au/
-- operates as an online book retailer in Australia. It also sells
eBooks, audiobooks, magazines, games and puzzles, stationery, and
gift cards. In addition, the company offers books that cover
various subjects, such as animals and nature; art and
entertainment; biographies and true stories; business and
management; comedy and humor; computing and IT; cooking, food, and
drink; crafts and handiwork; family and health; fashion and style
guides; fitness and diet; gardening, green lifestyle, and
self-sufficiency; history; house and home; languages and
linguistics; mind, body, and sprit; politics and government; and
psychology, religion, and belief, as well as science; self help and
personal development; society and culture; sports and recreation;
and transportation, travel, and holidays. Further, it provides
books based on Australian stories, children's fiction, and
education and academies.

On July 3, 2024, Matthew Wayne Caddy, Damien Pasfield, and Keith
Crawford of McGrathNicol were appointed as administrators of
Booktopia Group Limited, Booktopia Pty Ltd, Making I. T. Better Pty
Limited, and Virtual Lifestyles Pty. Limited.


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, in Wollongong, NSW, and via virtual meeting
technology.

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

Creditors wishing to attend are advised proofs and proxies should
be submitted to the Administrator by Aug. 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.


LIBERTAS FINANCIAL: ASIC Cancels Financial Services Licence
-----------------------------------------------------------
The Australian Securities & Investments Commission (ASIC)  has
cancelled the Australian financial services licence (AFSL) of
former national financial advisory business Libertas Financial
Planning Pty Ltd (in liquidation).

This is the first time ASIC has cancelled an AFSL following a
payment of compensation by the Compensation Scheme of Last Resort
(CSLR).

The CSLR was established in June 2023, commencing operations in
April 2024. It can pay up to AUD150,000 in compensation to
consumers who have an unpaid determination from the Australian
Financial Complaints Authority (AFCA) relating to authorised
personal financial advice, credit intermediation, securities
dealing or credit provision, and where other eligibility criteria
are met.

The AFCA complaint process must first be completed before a claim
can be lodged with the CSLR. All reasonable steps to obtain
compensation from the financial firm must be taken before a CSLR
payment can be made.

Where the CSLR pays compensation to an eligible consumer in
relation to an AFCA determination and notifies ASIC of the details
of the firm that failed to pay the compensation, ASIC must cancel
the Australian financial services licence of the firm.

The cancellation is not subject to discretion or merits review.

On July 24, 2023, AFCA made a determination against Libertas, which
Libertas failed to pay. On July 24, 2024, the CSLR paid an amount
of compensation to a person for the AFCA determination and notified
ASIC. On August 14, 2024, ASIC cancelled the Australian financial
services licence of Libertas.


PREMIER HOLDINGS: ASIC Disqualifies Director for Five Years
-----------------------------------------------------------
The Australian Securities & Investments Commission (ASIC) has
disqualified Gregory Romano Lavopa, of Beverley Hills NSW, from
managing corporations for the maximum period of 5 years, after his
involvement in three failed companies.

Between 2018 and 2021, Mr. Lavopa was a director of Sydney based
labour hire service companies: Premier Holdings Group Pty Ltd
(de-registered), Byron Resourcing Pty Ltd and Project Service
Holdings Pty Ltd (de-registered).

ASIC found that Mr. Lavopa's management fell significantly below
the standard expected of an Australian director in that he:

     * failed to lodge required tax documents with the
       Australian Taxation Office (ATO) in respect of
       Premier Holdings and Byron Resourcing,

     * failed to keep sufficient business records in the
       case of Project Service,

     * failed to assist the liquidator in the winding up of
       Byron Resourcing, and

     * in relation to Premier Holdings, there was persistent
       under-charging of invoiced services with the effect that
       statutory liabilities (including superannuation, workers'
       compensation, and taxation) were not provided for.

Across the three companies, AUD4.1 million was owed to 20 unsecured
creditors, with AUD100,000 owed to seven small business operators
and AUD3.2 million to statutory agencies, including the ATO.

In deciding to disqualify Mr Lavopa, ASIC relied on statutory
reports lodged by Peter Amos of Amos Insolvency, Leumeah, NSW, who
was the Registered Liquidator of Premier Holdings; Shumit Banerjee
of Westburn Advisory, Sydney, who was the Registered Liquidator of
Byron Resourcing; and Scott Turner, who was appointed Registered
Liquidator of Project Service. ASIC assisted Mr Banerjee to prepare
his supplementary report by providing funding from the Assestless
Administration Fund.

Mr. Lavopa is disqualified from managing corporations until August
12, 2029.


QUALITY CONTROL: First Creditors' Meeting Set for Aug. 23
---------------------------------------------------------
A first meeting of the creditors in the proceedings of Quality
Control Testing Services Pty Ltd will be held on Aug. 23, 2024, at
11:00 a.m. via teleconference only.

Marcus Watters and Richard Albarran of Hall Chadwick were appointed
as administrators of the company on Aug. 12, 2024.


SELINA OPERATION: First Creditors' Meeting Set for Aug. 22
----------------------------------------------------------
A first meeting of the creditors in the proceedings of Selina
Operation Magnetic Island Pty Ltd will be held on Aug. 22, 2024, at
9:00 a.m. via Microsoft Teams.

Andrew McCabe and Christopher Johnson of Wexted were appointed as
administrators of the company on Aug. 13, 2024.


TELDRAM GROUP: First Creditors' Meeting Set for Aug. 23
-------------------------------------------------------
A first meeting of the creditors in the proceedings of Teldram
Group Pty Ltd will be held on Aug. 23, 2024, at 2:00 p.m. at Suite
3, Level 2, 443 Little Collins Street, in Melbourne, Victoria.

Mathew Gollant at CJG Advisory was appointed as administrator of
the company on Aug. 14, 2024.


VILLAGE ROADSHOW: Monorail Set to Close After Almost Four Decades
-----------------------------------------------------------------
News.com.au reports that Australia's first and last tourist
monorail is set to close for good at SeaWorld on the Gold Coast
after almost four decades.

The beloved attraction was the first of its kind in Australia when
it opened in 1986, but has been dormant since 2019, the report
notes.

After 330,000 trips around the park, Village Roadshow Theme Parks
COO Bikash Randhawa said the rail would close, according to
news.com.au.

"The monorail opened at Sea World in 1986 to become Australia's
first monorail system and upon its closing the last," he said.

In 38 years of service, the monorail completed 330,000 trips around
the park - equivalent to 44 trips around Australia.

Despite being well loved, the rail was shuttered in 2019 amid
construction of the new AUD50 million New Atlantis attraction.

News.com.au says speculation swirled about its future amid reports
of deteriorating infrastructure and difficulties in sourcing needed
parts.

"The support we infrastructure we had in place was no longer
available worldwide," Mr. Randhawa told Nine Nines.

"Hence, we have made the decision to close the monorail down".

According to news.com.au, Mr. Randhawa said like many families, he
had "fond memories" of the rail and that they'd "tried very hard"
to keep it going.

He said demolition was expected to start along SeaWorld Drive
within the SeaWorld park by the end of the year, news.com.au adds.




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

FINGERMOTION INC: Reduces Subscription Price to $1.50 Per Share
---------------------------------------------------------------
In May 2024, the Board of Directors of FingerMotion, Inc., approved
an unregistered, non-brokered private placement offering of up to
800,000 shares of common stock at a price of $2.50 per Share, for
aggregate gross proceeds of up to $2,000,000. To date, the Company
has received executed subscriptions from certain offshore
subscribers for 310,000 Shares at an aggregate subscription price
of $775,000, in reliance on Rule 903 of Regulation S under the
United States Securities Act of 1933, as amended.

Since early June 2024, the trading price of the Company's common
stock on the Nasdaq Capital Market has been decreasing and is
currently less than the Subscription Price. Accordingly, on August
5, 2024, the Board authorized a reduction of the Subscription Price
from $2.50 to $1.50 per Share, such that the Offering will now be
up to 1,333,333 Shares (including the 310,000 Shares that are the
subject of the Subscriptions, which are also being adjusted to
reflect the new Subscription Price) for total gross proceeds of up
to $2,000,000.

                    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.



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

AADHAV GREEN: Ind-Ra Assigns BB+ Bank Loan Rating
-------------------------------------------------
India Ratings and Research (Ind-Ra) has rated Aadhav Green Power
Private Limited's (AGPL) bank facilities as follows:

-- INR20 mil. Proposed fund-based working capital limit assigned
     with IND BB+/Stable/IND A4+ rating;

-- INR330.79 mil. Proposed term loan assigned with IND BB+/Stable

     rating; and

-- INR149.21 mil. Term loan due on March 31, 2032 assigned with
     IND BB+/Stable rating.

Detailed Rationale of the Rating Action

The ratings reflect AGPL's small scale of operations, high
geographical concentration risk and stretched liquidity. However,
the ratings are supported by AGPL's healthy EBITDA margins,
comfortable credit metrics and experienced promoters with stable
cashflow generation from the solar power business. In the medium
term, Ind-Ra expects the scale of operations to improve on account
of a likely improvement in the execution of orders in hand.
However, the agency expects the credit metrics to deteriorate in
the medium term, given its planned debt-funded capex towards the
installation of a power plant.

Detailed Description of Key Rating Drivers

Small Scale of Operations: The ratings reflect AGPL's small scale
of operations with its revenue surging to INR452.07 million in FY24
(FY23: INR96.44 million) and the EBITDA rising to INR85.20 million
(INR52.79 million), following the company's foray into the
engineering, procurement and construction (EPC) business as a
contractor to execute solar power projects. Until FY23, the company
was into the power trading business. In FY24, the power trading
segment accounted for INR112.71 million of its total revenue. Till
1QFY25, AGPL booked revenue of INR480 million and had an order book
of INR1,208 million as of July 2025, to be executed by December
2024. In the medium term, Ind-Ra expects the revenue to improve,
supported by a likely improvement in the orders for execution. Its
FY24 numbers are provisional in nature.

High Geographic Concentration Risk: Tamil Nadu accounted for a
major part of AGPL's unexecuted order book. However, the company
has benefited from its established base and expertise required for
the execution of orders in any region.

Stretched Liquidity: AGPL does not have any capital market exposure
and relies on banks and financial institutions to meet its funding
requirements. The cash flow from operations declined to INR73.08
million in FY24 (FY23: INR134.17 million) due to unfavorable
changes in the working capital. However, the free cash flow
improved to INR118.81 million in FY24 (FY23: FY23:INR11.78 million)
due to the absence of any capex.

Healthy EBITDA Margins: AGPL's EBITDA margins declined but remained
healthy at 18.85% in FY24 (FY23: 54.74%) on account of its entry
into the EPC segment which offers lower margins than that in the
solar power segment. The return on capital employed increased to
16.2% in FY24 (FY23: 8.8%). In the medium term, Ind-Ra expects the
EBITDA margin to decline on account of the likely increase in the
revenue from the EPC business.

Comfortable Credit Metrics:  AGPL's credit metrics stood
comfortable with the gross interest coverage (operating
EBITDA/gross interest expenses) increasing to 4.08x in FY24 (FY23:
2.82x) and the net leverage (total adjusted net debt/operating
EBITDAR) reducing to 1.38x (4.39x), led by the increased in its
EBITDA as well its scheduled repayment of long-term debts.  In the
medium term, Ind-Ra expects the credit metrics to deteriorate, due
to its planned debt-funded capex of INR424 million towards the
installation of the power plant. The capex would be funded through
a term loan of INR339 million and the rest through internal
accruals and promoters' contribution.

Experienced Promoters: AGPL's promoters are into solar related
business since 2012, leading to well-established relationships with
customers as well as suppliers.

Liquidity

Stretched: The net working capital cycle stood at 45 days in FY24
(FY23: 54), with debtor days of 4 days (3), inventory days of 796
days (796) and creditor days of 756 days (745). KRGPL had cash and
cash equivalents of INR159.89 million at FYE24 (INR61.27 million).
The company has repayment obligations of INR35.5 million in FY25
and INR31.3 million in FY26.

Rating Sensitivities

Negative: A decline in the scale of operations, leading to
deterioration in the credit metrics with the net leverage
increasing above 4.5x, or a weakening of the liquidity position,
will lead to a negative rating action.

Positive: A substantial improvement in the scale of operations,
along with an improvement in liquidity, while maintaining the
credit metrics with the net leverage sustaining below 3.5x, all on
a sustained basis, will lead to a positive rating action.

About the Company

Tamil Nadu-based AGPL, incorporated in June 2012, is involved in
the generation of solar power. In April 2023, the company ventured
into EPC contracts of solar projects. The company is promoted by S
Venkataramanan.




AGRI VENTURE: CARE Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Agri
Venture (AV) continue to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term/           5.95       CARE D/CARE D; ISSUER NOT
   Short Term                      COOPERATING; Rating continues
   Bank Facilities                 to remain under ISSUER NOT
                                   COOPERATING category

Rationale and key rating drivers

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

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

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

Rajkot-based (Gujarat), Agri Venture was incorporated in 2014. Agri
Venture is merchant exporter of Agri commodities such as Sesame
Seeds, Turmeric Finger, Groundnut and Cumin seeds. Mr. Chirag
Mahesh Sangani, proprietor, aged 38 years who has an experience of
more than thirteen years, manages the overall operations of the
company. They majorly exports to countries like Vietnam, Greece,
Turkey, Israel and Egypt.


ALSTRONG ACP: Liquidation Process Case Summary
----------------------------------------------
Debtor: Alstrong ACP Manufacturing India Private Limited
        F-35/4, Ground Floor,
        Okhla Industrial Area, Phase-II,
        South Delhi-110020

Liquidation Commencement Date: July 4, 2024

Court: National Company Law Tribunal, New Delhi Bench

Liquidator: Sumit Sharma
            C-3/69 A, Keshav Puram, North West,
            National Capital Territory of Delhi - 110035
            Email: mail@sumitsharma.in

                    -- and --

            109, First Floor, Surya Kiran Building,
            19, Kasturba Gandhi Marg,
            New Delhi - 110001
            Email: liquidation.alstrong@gmail.com

Last date for
submission of claims: September 2, 2024


ASTM SKILLS: Liquidation Process Case Summary
---------------------------------------------
Debtor: ASTM Skills Private Limited
        45, Chimbai Road,
        Behind St. Andrews Church
        Off Hill Road, Bandra (West),
        Mumbai, Maharashtra, India, 400050

Liquidation Commencement Date: August 6, 2024

Court: National Company Law Tribunal, Mumbai Bench

Liquidator: Prashant Jain
            A501, Shanti Heights, Plot No. 2,3,9B/10,
            Sector 11, Koparkharine,
            Thane, Navi Mumbai- 400709
            Email: ipprashantjain@gmail.com

            -- and --

            SSARVI Resolution Services LLP
            B-610, BSEL Techpark, Sector 30 A,
            Opp. Vashi Railway Station, Navi Mumbai - 400703
            Website: www.ssarvi.com
            Email: astm.cirp@gmail.com

Last date for
submission of claims: September 5, 2024


BASAVAPOORNA POULTRY: CARE Keeps B- Debt Rating in Not Cooperating
------------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of
Basavapoorna Poultry Farm (BPF) continues to remain in the 'Issuer
Not Cooperating' category.

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

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 29, 2023,
placed the rating(s) of BPF under the 'issuer non-cooperating'
category as BPF had failed to provide information for monitoring of
the rating. BPF continues to be non-cooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated May 14, 2024, May 24, 2024, June 3, 2024.

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

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

Karnataka based Basavapoorna Poultry Farm (BPF) is a partnership
firm established in 2000 by Mr. N. Sridhar and his wife Mrs. N.
Anuradha. The firm is engaged in layer poultry farming and
wholesale trading of eggs. The firm has existing installed
capacity of 4,00,000 layers in 19 sheds. The firm sells its
products, eggs, cull birds, and manure majorly to customers in Goa,
Karnataka and Maharashtra. The firm purchases inputs for feeding of
birds like maize, soya, broken rice, shell grit and minerals from
local traders. The day to day operations of the firm are managed by
Mr. N. Sridhar.


BHATTER INDUSTRIES: CRISIL Keeps D Debt Rating in Not Cooperating
-----------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Shree Bhatter
Industries (SBI) continues to be 'CRISIL D Issuer Not
Cooperating'.

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

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

SBI was established in 2011 as a partnership firm based out of
Jodhpur (Rajasthan). The firm is engaged in processing of guar
seeds to produce guar gum splits and the bye-products, guar korma,
and guar churi. The firm has an installed capacity to process about
40 tonnes per day (TPD).


DEVRISHI FOODS: CRISIL Keeps D Debt Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Devrishi
Foods Private Limited (DFPL) continue to be 'CRISIL D/CRISIL D
Issuer Not Cooperating'.

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

   Foreign Discounting    1.4        CRISIL D (Issuer Not
   Bill Purchase                     Cooperating)

   Packing Credit         3.4        CRISIL D (Issuer Not
                                     Cooperating)

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

Incorporated in 2005 and promoted by Mr. Vipin Jain, Mr. Nikhil
Jain, and Mr. Rajiv Jain, DFPL trades in rice, wheat flour, besan,
and various grams such as moong dal, urad dal, rajma, chick peas,
and chana dal.


DHIR GLOBAL: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Dhir Global
Industria Private Limited (DGIPL) continue to be 'CRISIL D/CRISIL D
Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            8.5        CRISIL D (Issuer Not       
                                     Cooperating)

   Foreign Bill           6          CRISIL D (Issuer Not
   Purchase                          Cooperating)

   Letter of Credit       9          CRISIL D (Issuer Not       
                                     Cooperating)

   Long Term Loan         0.6        CRISIL D (Issuer Not       
                                     Cooperating)

   Packing Credit         9          CRISIL D (Issuer Not       
                                     Cooperating)

   Proposed Long Term     1.9        CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

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

Gurgaon (Haryana)-based DGIPL was promoted by Mr. M K Dhir and his
family in 1999. It manufactures readymade garments sold in domestic
and export markets Its manufacturing facility is in Gurgaon.


DIYA PROJECTS: Liquidation Process Case Summary
-----------------------------------------------
Debtor: Shri Diya Projects Private Limited
        No. 180, 1st Floor, 8th Cross,
        Main Road, 6th Sector,
        HSR Layout, Bangalore,
        Karnataka, India 560102

Liquidation Commencement Date: July 31, 2024

Court: National Company Law Tribunal, Bengaluru Bench

Liquidator: Mr. Amarpal
            A-304, plot no, 3C Mandakini Apartments
            Sector 2, Dwarka, New Delhi, Delhi 110075
            Email: amarpal@icai.org

            -- and --

            905, 9th Floor, Barton Centre
            MG Road, Bangalore 560001
            Email: cirp. shridiya@gmail.com

Last date for
submission of claims: September 5, 2024


GLOBSYN KNOWLEDGE: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Globsyn
Knowledge Foundation (GKF) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            1          CRISIL D (Issuer Not
                                     Cooperating)
   Proposed Long Term
   Bank Loan Facility     3.55       CRISIL D (Issuer Not
                                     Cooperating)

   Term Loan             12.7        CRISIL D (Issuer Not
                                     Cooperating)

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

GKF was founded in December 2004 in Kolkata by Mr. Bikram Dasgupta.
The trust is managed by parent Globsyn Technologies Ltd
(incorporated in 1997; engaged in the software and education
industries). GKF offers Post Graduate Diploma in Management (PGDM)
and Bachelor of Business Administration (BBA) courses through its
institute, Globsyn Business School, in Bishnupur (West Bengal).


GREEN EXPRESS: CARE Keeps C Debt Rating in Not Cooperating
----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Green
Express Carriers Private Limited (GECPL) continues to remain in the
'Issuer Not Cooperating' category.

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

Rationale & Key Rating Drivers

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

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

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

New Delhi-based Green Express Carriers Private Limited (GECPL) was
incorporated in February 2015 by Mr Tejinderjit Singh Dang and Mr
Kamal Deep Singh Dang and started its commercial operations in
December 2015. The company is in the business of providing
logistics services.

GUJRAL AND SONS: CRISIL Keeps D Debt Rating in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Gujral and
Sons (G&S) continues to be 'CRISIL D Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit           6.5        CRISIL D (Issuer Not
                                    Cooperating)

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

Set up in 1971 by Mr. Vinod Gujral, as a partnership firm, G&S
retails garments from its showroom in Karol Bagh, Delhi. The firm
sells casual wear (T-shirts and shirts), formal wear, wedding
suits, Jodhpuri kurtas, and other designer wear. It also sells
unstitched fabric for menswear.


GVK TRANSPORTATION: Insolvency Resolution Process Case Summary
--------------------------------------------------------------
Debtor: GVK Transportation Private Limited
        Plot No 54, 2nd Floor, Sri Amba Tara Residency
        Viman Nagar Colony
        Beside Mamatha High School
        Sardar Patel Road,
        Secunderabad, Hyderabad
        Telangana, India, 500003

Insolvency Commencement Date: August 6, 2024

Estimated date of closure of
insolvency resolution process: February 2, 2025

Court: National Company Law Tribunal, Mumbai Bench

Insolvency
Professional: Harish Kant Kaushik
              F-1904, Sapphire Regency Towers
              Kavesar, Ghodbundar Road,
              Thane (West) - 400615
              Email: harishkant2007@gmail.com

              106, 1st Floor, Kanakia Atrium 2,
              Cross Road 'A'
              Chakala MIDC, Andheri (East),
              Mumbai 400093
              Email: irp.gvk@aegisipe.com

Last date for
submission of claims: August 20, 2024


HARI FORGING: CRISIL Keeps D Debt Ratings in Not Cooperating
------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Shri Hari
Forging Products (SHFP) continue to be 'CRISIL D/CRISIL D Issuer
Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee         0.85       CRISIL D (Issuer Not       
                                     Cooperating)

   Bill Discounting      10          CRISIL D (Issuer Not       
                                     Cooperating)

   Cash Credit            3.25       CRISIL D (Issuer Not       
                                     Cooperating)

   Proposed Long Term    12.46       CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Term Loan              3.85       CRISIL D (Issuer Not       
                                     Cooperating)

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

SHFP, a proprietorship firm set up in 2006, manufactures and
fabricates components such as transformer structures, top brackets,
and guarding cross arms, which are used in the power distribution
sector. The firm, promoted by Mr Shrikant Sharma, is based in
Jaipur (Rajasthan).


HIGH VALUE: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of High Value
Exim Private Limited (HVEPL, part of the RBD group) continue to be
'CRISIL D/CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Foreign Bill           22         CRISIL D (Issuer Not
   Purchase                          Cooperating)

   Foreign Bill           15         CRISIL D (Issuer Not
   Purchase                          Cooperating)

   Packing Credit          8         CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with HVEPL 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 HVEPL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on HVEPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
HVEPL 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 High Value Exim Pvt Ltd,
Welldone 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.

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.


J J HI TECH: CARE Keeps D Debt Rating in Not Cooperating Category
-----------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of J J Hi Tech
Foods Private Limited (JJHTFPL) continues to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      27.37       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 1, 2023,
placed the rating(s) of JJHTFPL under the 'issuer non-cooperating'
category as JJHTFPL had failed to provide information for
monitoring of the rating. JJHTFPL continues to be non-cooperative
despite repeated requests for submission of information through
e-mails, phone calls and a letter/email dated April 16, 2024, April
26, 2024, May 6, 2024.

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

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

J J Hi Tech Foods Private Limited (JJHTFPL) was promoted by Mr.
Ravi and Ms. Parvathi in November, 2011 for processing of paddy
with the installed capacity of 120 MT per day in Manachallur,
Trichy. The commercial operations of the company
commenced from February 01, 2014. Paddy is the main raw material
which is procured from the farmers based in Tamil Nadu (mainly in
and around Trichy), and through traders in Andhra Pradesh and
Karnataka.


JAIPRAKASH ASSOCIATES: SBI-led Banks Key to IBC Case Resolution
---------------------------------------------------------------
The Economic Times reports that State Bank of India (SBI), ICICI
Bank and IDBI Bank hold the key to the Jaiprakash Associates (JAL)
insolvency resolution with admitted claims of more than INR51,000
crore is one of the biggest cases since the Insolvency and
Bankruptcy Code (IBC) came into force in 2016.

Updated claims as of end July show that financial creditors
including homebuyers are owed a total of INR51,510 crore led by SBI
which with close to INR15,500 crore is the largest creditor with
30% of the debt followed by ICICI Bank with 18% and IDBI Bank with
11%, ET discloses. All three together hold close to 60% of the debt
and adding LIC's 6%, make the 66% vote needed to approve a
resolution.

According to ET, bankers said consolidation of debt with these
three creditors could help quicken decision making for the
resolution of an account which has been admitted to insolvency
after a six-year delay.

"Firstly, creditors are relieved that finally this case has seen
the light of the day. This is a complex resolution so it is still
early days, but importantly there are assets on the ground and with
three-four creditors holding most of the debt most other lenders
are likely to rally around them," ET quotes a person familiar with
the process as saying.

JAL was among 26 defaulters that the Reserve Bank of India (RBI)
had directed to be taken to the bankruptcy process in 2017. ICICI
Bank had filed an insolvency petition against the company before
Allahabad Bench of the NCLT in 2018 which was finally admitted in
June giving lenders some hope for recovery.

ET says JAL's assets include operating cement plants with capacity
of over 9 million tonnes; real estate around the Yamuna Expressway
Industrial Development Area (YEIDA); hotels in Delhi, Noida,
Mussoorie and Agra; EPC business, power plants, a hospital in Noida
and the Buddh International Circuit—the only Formula One track in
India.

Lenders are hopeful but guarded on their expectations from these
assets amid expected litigations from promoters, disputes with
state government agencies like YEIDA and also multiple charges on
assets, ET relates.

"Initial interest is good and formal expressions of interest (EOIs)
will come in the next few weeks. Lenders will of course look to
maximise their recovery. But with all these assets there could be
also litigations and scrapping of agreements with agencies like
YEIDA which lenders will have to contend with. An enterprise
valuation has still not been done and the resolution professional
has to be ratified by the committee of creditors (CoC) but with
some large corporate groups showing preliminary interest there
could be some value for lenders," said a second person aware of the
process, ET relays.

Bhuvan Madan has been appointed as an interim resolution
professional. EOIs from interested parties are expected till next
month, ET notes.

Lenders are also wary of litigation by JAL promoters after having
stalled the process since last seven years despite being among 26
defaulters specifically directed by the RBI to bankruptcy.

Earlier this week, ET reported that the company had approached the
appellate tribunal seeking a stay on the bankruptcy process but the
court refused to intervene before hearing from creditors.
Results released on Aug. 14 showed that the company's net loss had
widened to INR1023 crore in the first quarter of this fiscal from
INR181 crore a year-ago.

"Assets are there but recovery will not be easy. For example the
company had tolling rights on the Yamuna Expressway but banks have
got nothing from those collections. It is because the expressway
was only a collateral and the toll collections are not coming to
escrow maintained by banks. Similarly there may be other
stakeholders for these assets. This will not be a straight forward
recovery," said a third person aware of the details.

Lenders will also have to scrutinise the deals the company made
before, adds ET. For example in December 2022, JAL announced a deal
to sell some cement assets to Dalmia Cements but the deal did not
materialise amid arbitration proceedings between the group and
UltraTech Cement.

                    About Jaiprakash Associates

Jaiprakash Associates Ltd (JAL) is the flagship company of the
Jaypee group and is engaged in engineering and construction,
cement, real estate and hospitality businesses. JAL was one of the
leading cement manufacturers with an installed capacity of ~28
million tonnes per annum (mtpa) and under implementation capacity
of ~5 mtpa on a consolidated basis as on March 31, 2018. JAL is
also engaged in the construction business in the field of civil
engineering, design and construction of hydro-power, river valley
projects. JAL is also undertaking power generation, power
transmission, real estate, road BOT, healthcare and fertilizer
businesses through its various subsidiaries/SPVs.

JAL featured in Reserve Bank of India's second list of at least 26
defaulters with which it wants creditors to start the process of
debt resolution before initiating bankruptcy proceedings.

In September 2018, ICICI Bank had filed an insolvency petition
against JAL under Section 7 of IBC.

On June 3, 2024, the Allahabad bench of National Company Law
Tribunal (NCLT) admitted the insolvency plea filed by ICICI Bank.
The tribunal also appointed Bhuvan Madan as Interim Resolution
Professional of JAL after suspending the board of the company.


JAYESH LIFESCIENCE: Insolvency Resolution Process Case Summary
--------------------------------------------------------------
Debtor: Jayesh Lifescience India Pvt. Ltd
Sh No. 5, Bhavani Jyot Tower,
        Mear Jesal Park, Chandan Park,
        Bhayandar (East), Thane,
        Maharashtra, India, 401105

Insolvency Commencement Date: August 5, 2024

Estimated date of closure of
insolvency resolution process: February 1, 2025

Court: National Company Law Tribunal, Mumbai Bench

Insolvency
Professional: Mr. Mukesh Kumar Jain
       C-203, Edge,
              Opposite Maruti Suzuki Arena
              Vidhansabha Road, Mova, Raipur-492007
              Email: mkj2822@gmail.com
              Email: cirp.yajesh@gmail.com

Last date for
submission of claims: August 19, 2024


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

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            8          CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term     3.78       CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Term Loan              1.22       CRISIL D (Issuer Not
                                     Cooperating)

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

Set up in 2013, KI is a partnership firm located in Kadi (Gujarat).
Mr Parshottam Shantilal Patel manages operations on behalf of the
six other partners. The firm has a facility for cotton ginning and
pressing. It also sells cotton seeds. Operations commenced in
December 2013.


KNOWLEDGE EDUCATION: CARE Keeps D Debt Rating in Not Cooperating
----------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Knowledge
Education Foundation (Regd.) (KEF) continues to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       8.50       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated August 2, 2023,
placed the rating(s) of KEF under the 'issuer non-cooperating'
category as KEF had failed to provide information for monitoring of
the rating and as agreed to in its Rating Agreement. KEF continues
to be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
June 17, 2024, June 27, 2024 and July 7, 2024.

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

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

Delhi based, KEF (Regd.) established in 2009 was promoted by Mr.
Sunil Gupta (Managing Trustee and Chancellor of society) for
developing and operating education institutes. Knowledge Education
Foundation operates school under the brand name of
'Delhi Public School (DPS)' in Bikaner, Rajasthan under an
agreement with The Delhi Public School Society (DPS Society). The
school provides primary and secondary education from Nursery to XII
standard and is affiliated with CBSE (Central Board of
Secondary Education).

LOKTRA TECHNOLOGIES: Insolvency Resolution Process Case Summary
---------------------------------------------------------------
Debtor: Loktra Technologies Private Limited
2024 F/F, 16th Main Road, Hal 2nd Stage,
        Kodihalli Bengaluru-560008 Karnataka

Insolvency Commencement Date: August 8, 2024

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

Court: National Company Law Tribunal, Bengaluru Bench

Insolvency
Professional: Garima Diggiwal
       91, Moji Colony, Malviya Nagar,
              Jaipur, Rajasthan, 302107
              Email: garima286@gmail.com
              Email: cirp.loktra@gmail.com

Last date for
submission of claims: August 22, 2024



MAGHALAKSHMI PLAAZAA: Ind-Ra Affirms BB+ Bank Loan Rating
---------------------------------------------------------
India Ratings and Research (Ind-Ra) has taken following rating
actions on Maghalakshmi Plaazaa's bank loans:

-- INR244.31 mil. (reduced from INR315.25 mil.) Term loans due on

     January 31, 2030 affirmed with IND BB+/Stable rating;

-- INR92.94 mil. Term loans due on March 31, 2031 assigned with
     IND BB+/Stable rating; and

-- INR520 mil. Fund-based working capital limit affirmed with IND

     BB+/Stable/IND A4+ rating.

Detailed Rationale of the Rating Action

The ratings reflect the firm's continued modest EBITDA margins and
low current ratio of less than 1.0x in FY24. However, the ratings
are supported by modest growth in the scale of operations mainly
attributable to an increase in sales at its new stores during
FY24.

Detailed Description of Key Rating Drivers

Continued Modest EBITDA Margins: The firm's EBITDA margins had
marginally deteriorated to 7.07% during FY24 (FY23: 7.12%) due to
an increase in administrative expenses. Ind-Ra expects the EBITDA
margins to improve over medium term due to a change in sales mix,
where contribution from the apparel segment was higher than
grocery. The return on capital employed was 9.0% during FY24 (FY23:
8.80%). FY24 financials are provisional.

Modest Credit Metrics: The interest coverage (operating
EBITDA/gross interest expense) deteriorated to 1.84x in FY24 (FY23:
1.98x) due to an increase in the gross interest expense to
INR102.48 million (INR80.42 million), partially offset by an
increase in the EBITDA to INR188.24 million (INR159.40 million).
However, Ind-Ra expects the interest coverage to improve in FY25
and become stable in the medium term, on account of a likely modest
increase in the EBITDA.

The net financial leverage (net debt/EBITDA) improved to 5.16x in
FY24 (FY23: 5.82x) due to the increase in operating EBITDA,
partially offset by an increase in the total debt (including
unsecured loans) to INR1,007.58 million (INR947.60 million). Ind-Ra
expects the net financial leverage to improve further in FY25, due
to the likely improvement in the EBITDA and absence of significant
debt-funded capex plans.

Improvement in Scale of Operations Contributed by New Store Sales:
The revenue from operations grew to INR2,662.40 million in FY24
(FY23: INR2,240.24 million) mainly contributed by new store sales.
Sales from existing stores improved to INR2,119.29 million in FY24
(FY23: INR2,086 million) while sales from new stores surged to
INR546.37 million (INR159.78 million). Ind-Ra expects modest growth
in the scale of operations during FY25 mainly due to contributions
from the new stores.

Diversified Revenue Profile: Maghalakshmi Plaazaa owns a shopping
mall in Villupuram, which has a grocery store, a garment store, a
silver article store, two restaurants, a gaming area, a cinema, a
31-room hotel and a banquet hall. The clothing store contributed
42.41% to the total revenue during FY24 (FY23: 34.78%), followed by
the grocery store at 49.70% (55.73%), theatre at 4.49% (5.76%),
restaurants at 1.40% (1.29%) and leasing mall premises at 2%
(2.43%). On an average, there was a footfall of 4,700 per day in
FY24 with a 10%-20% increase during weekends. Ind-Ra expects the
EBITDA margins to improve in the medium term due to increased
revenue contribution from the clothing segment.

Liquidity

Stretched: The firm's average monthly peak utilization of the
fund-based working capital limits was 100% for the 12 months ended
May 2024. The agency expects the utilization to have remained at
similar levels during June and July 2024. It had cash and cash
equivalents of around INR35.47 million at FYE24 (FYE23: INR20.49
million). The firm had a long net working capital cycle of 79 days
in FY24 (FY23: 80 days), due to a long inventory holding period of
105 days (104 days), payable period of over 44 days (50 days) and
receivable period of 18 days (26 days). The firm enhanced its
working capital facilities in January 2023 to INR520 million from
INR300 million.

Furthermore, the cash flow from operations (excluding net interest
expense but including interest on unsecured loans) turned positive
to INR67.67 million during FY24 (FY23: negative INR162.15 million),
mainly due to favorable working capital changes. Ind-Ra expects the
cash flow from operations to improve further during FY25, due to
the likely improvement in the scale of operations and a stable net
working capital cycle.

Rating Sensitivities

Negative: Any significant deterioration in the scale of operations
or substantial deterioration in liquidity or the net financial
leverage remaining above 5.0x will be negative for the ratings.

Positive: A substantial improvement in the scale of operations,
credit metrics, liquidity and current ratio; the net financial
leverage reducing below 4.0x; and timely infusion of capital by the
partners, all on a sustained basis, will be positive for the
ratings.

About the Company

Started in 2013, Maghalakshmi Plaazaa is a multi-brand shopping
mall in Villupuram. It is built on an area of 120,000 square feet.
The firm operated the entire mall except the food court. The mall
has a grocery store under the name Greens, a clothing store under
the name of Kolors, and a cinema hall under the name Janas.
Maghalakshmi Plaazaa has started a new clothing and grocery store
in Vellore from January 2023.



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

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       9.21       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

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

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

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

Khandwa (Madhya Pradesh) based, MI was initially formed by Mr.
Madhusudan Tiwari along with other partners around 3.5 decades ago
and set up processing plant of flour. Further, the firm has
discontinued its operation in 2009 and again resumed its operation
in June 2018. MI is engaged in the processing of grain mill
products (wheat flour, maida, suji, rawa, chokar and bran).

MIRTO TECHNOLOGY: Voluntary Liquidation Process Case Summary
------------------------------------------------------------
Debtor: Mirto Technology Private Limited
        B-Wing, 6th Floor B.D. Patel House,
        Naranpura, Ahmedabad,
        Gujarat, India, 380014

Liquidation Commencement Date: August 3, 2024

Court: National Company Law Tribunal, Ahmedabad Bench

Liquidator: Keyur Jagdishbhai Shah
            CS & IP Keyur J. Shah
            1007, Sun Avenue One,
            Bhudarpura, Ayojannagar, Manekbaug,
            Ahmadabad, Gujarat,380015
            Email: cs.keyurshah@gmail.com
            Email: v.mirtotech@gmail.com
            Phone: 7434852508

Last date for
submission of claims: September 2, 2024


NEAR INDIA: Voluntary Liquidation Process Case Summary
------------------------------------------------------
Debtor: Near India Private Limited
202, 11/A, 7th Main, RJ Manor, 1st Block,
        Koramangala, Bangalore
        560034, Karnataka

Insolvency Commencement Date: August 5, 2024

Court: National Company Law Tribunal Chennai Bench

Liquidator: Chitra Srinivas
     ASTA AVM, Flat B4E, P.V.Rajamannar Salai,
            K.K.Nagar, Chennai – 600078.
            Email id: schitra18@gmail.com
            Mob No.: 9884355245

Last date for
submission of claims: September 4, 2024


OASIS EDUCATIONAL: CARE Keeps B- Debt Rating in Not Cooperating
---------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of The Oasis
Educational Society (OS) continues to remain in the 'Issuer Not
Cooperating' category.

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

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 27, 2023,
placed the rating(s) of OS under the 'issuer noncooperating'
category as OS had failed to provide information for monitoring of
the rating and had not paid the surveillance fees for the rating
exercise as agreed to in its Rating Agreement. OS continues to be
non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
June 11, 2024, June 21, 2024, July 1, 2024.

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

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

The Oasis Educational Society is registered under society's
registration act 1935. The same was popularly known as Oasis School
(OS) and was affiliated to CBSE New Delhi. OS was established in
1966 by Mr.G. Pulla Reddy (Late) at Raidurga, Hyderabad. The
schools are providing education from Nursery to X class in CBSE
syllabus.


PEMARI TECHNOLOGY: Voluntary Liquidation Process Case Summary
-------------------------------------------------------------
Debtor: Pemari Technology Private Limited
        102 Judge Colony, Sector - P7/7,
        Builders Area, Gautam Buddha Nagar,
        Greater Noida, Uttar Pradesh - 201310

Liquidation Commencement Date: July 25, 2024

Court: National Company Law Tribunal, Allahabad Bench

Liquidator: Ankit Agrawal
            62A, KK Hospital Road
            Near Swamvar Wedding Hall
            (Rajendra Nagar), Bareilly,
            Uttar Pradesh - 243122
            Email: ankitagarwalcs@gmail.com
            Tel: +91 9456600033

Last date for
submission of claims: August 23, 2024


QUADSEL SYSTEMS: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Quadsel
Systems Private Limited (QSPL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit           6          CRISIL D (Issuer Not
                                    Cooperating)
   Long Term Loan        2          CRISIL D (Issuer Not
                                    Cooperating)

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

Established in 1996, Chennai-based QSPL is a dealer and channel
partner of HP. Operations are managed by the promoter, Mr Girish
Madhavan.


QUEST LIFE: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Quest Life
Sciences Private Limited (Quest) continue to be 'CRISIL D Issuer
Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit           0.35        CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan        2.5         CRISIL D (Issuer Not
                                     Cooperating)
  
   Overdraft Facility    1.45        CRISIL D (Issuer Not
                                     Cooperating)

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

Quest, incorporated in 2005 at Chennai, is a contract research
organisation that provides services such as clinical trials and
bio-equivalent studies. Mr T S Jayashankar and his wife, Ms Rajam
Jayashankar, are the promoters.


RAMYA OUTSOURCING: Insolvency Resolution Process Case Summary
-------------------------------------------------------------
Debtor: M/s. Ramaya Outsourcing Solutions Private Limited
No. 13, Santhosh Nagar
        Pattunool Chathiram Sriperumbudur,
        Chennai-602 105

Insolvency Commencement Date: July 26, 2024

Estimated date of closure of
insolvency resolution process: January 22, 2025 (180 Days)

Court: National Company Law Tribunal, Coimbatore Bench

Insolvency
Professional: R. Thamodharan
       19/Site 24, 2nd Cross Street, Kalluri Nagar,
              Peelamedu, Coimbatore-641 004
              Email: thamodharansubi@gmail.com
              Email: cirprospl@gmail.com

Last date for
submission of claims: August 9, 2024


RAVI COTTON: Voluntary Liquidation Process Case Summary
-------------------------------------------------------
Debtor: Ravi Cotton Factory Private Limited
        Dhanora Road, Dhamnod Dist. Dhar (M.P.)
        454552 India

Liquidation Commencement Date: August 5, 2024

Court: National Company Law Tribunal, Indore Bench

Liquidator: Pankaj Shah
            112-114, Manas Bhawan
            1st Floor, 11, R.N.T. Marg
            Indore (M.P.) - 452001
            no. 0731-2518819
            Email: liquidator.rcfpl@gmail.com

Last date for
submission of claims: September 4, 2024


RBD INTERNATIONAL: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of RBD
International (RBD) continue to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Foreign Bill           11         CRISIL D (Issuer Not
   Purchase                          Cooperating)

   Foreign Bill            5         CRISIL D (Issuer Not
   Purchase                          Cooperating)

   Packing Credit          4         CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with RBD 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 RBD, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on RBD
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
RBD 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 RBD International, Welldone
Exim Pvt Ltd, High Value Exim Pvt Ltd, Attire Designers Pvt Ltd,
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.


RENAISSANCE URBAN: Liquidation Process Case Summary
---------------------------------------------------
Debtor: Renaissance Urban Infra Private Limited
601, 6th Floor Hubtown Solaries,
        Salwadi, N.s Phadke Road,
        Near Gokhale Bridge,
        Andheri East,
        Mumbai, Maharashtra 400069

Insolvency Commencement Date: August 2, 2024

Court: National Company Law Tribunal Mumbai Bench

Liquidator: Anil Kashi Drolla
     B-906, Park Side 1, Raheja Estate,
            Kulupwadi, Borivali-East,
            Near National Park, Mumbai,
            Maharashtra - 400066
            Email: anildroila.ip@gmail.com
            Email: liq.ruipl@gmail.com

Last date for
submission of claims: September 4, 2024


REX AIRLINES: To Axe Another 73 Jobs at Troubled Regional Airline
-----------------------------------------------------------------
ABC News reports that more than 70 jobs will be cut at troubled
regional airline Rex as administrators continue to evaluate the
business and search for an appropriate buyer.

Rex collapsed into voluntary administration in late July, after
days of speculation about the airline's future.

According to the ABC, since administrators from consulting firm EY
were appointed, a total of 594 jobs have been lost from the
airline's domestic business, which was responsible for operating
its capital city routes, serviced by Boeing 737s.

But an email sent to 261 employees on Aug. 19, seen by the ABC,
states an additional 73 roles will be cut from Rex, with all
positions stemming from its now-defunct capital city business.

"At this stage, subject to the outcome of a consultation process,
it is proposed that 73 of 261 current positions will become
redundant," the email, as cited by the ABC, read.

"No decisions have been made about which employees will be
retrenched as a result of the redundancy of any position.

"No final decision will be confirmed in relation to the proposed
structure until we complete this consultation process."

Among the roles being made redundant within the business are
aircraft support officers and team leaders, customer services
officers, ground school trainees, flight/pilot trainees and call
centre operators.

Administrators said the job losses will not impact the viability
and operations of the airline's regional business, which continues
to operate, the ABC relays.

The ABC says the additional redundancies will see Rex's total
employee headcount reduced to about 1,200 staff - about the same
number of workers the business had prior to its failed expansion to
capital city services and the COVID-19 pandemic.

The additional job losses announced by administrators on Monday
mean 667 roles have been axed since the airline collapsed in July.

                         About Rex Airlines

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

On July 30, 2024, Samuel Freeman, Justin Walsh, and Adam Nikitins
of Ernst & Young Australia (EY Australia) were appointed Joint and
Several Voluntary Administrators by the Rex Group's respective
Boards of Directors. The companies in administration are:

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


S.K. HITECH: CARE Keeps D Debt Rating in Not Cooperating Category
-----------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of S.K. Hitech
Industries (SHI) continues to remain in the 'Issuer Not
Cooperating' category.

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

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 28, 2023,
placed the rating(s) of SHI under the 'issuer non-cooperating'
category as SHI had failed to provide information for monitoring of
the rating. SHI continues to be non-cooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated May 13, 2024, May 23, 2024, June 2, 2024.

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

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

Davanagere (Karnataka) based S K Hitech Industries (SHI) was
established in the year 2014 as Partnership Firm by Mr. H Syed
Jameel, Ms. Syeda Rehana, Ms. Shahataj Banu and Mr. Shaik Abdul
Khuddus. The firm is engaged in processing of paddy to produce
rice, broken rice, bran and husk with the installed capacity of 14
ton per hour. Ms. Syeda Rehana, the Managing Partner, of the firm
looks after the day-to-day operations.

SAI AUTOMOBILES: CARE Keeps D Debt Rating in Not Cooperating
------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Sai
Automobiles (SA) continues to remain in the 'Issuer Not
Cooperating' category.

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

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 28, 2023,
placed the rating(s) of SA under the 'issuer non-cooperating'
category as SA had failed to provide information for monitoring of
the rating. SA continues to be noncooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated May 13, 2024, May 23, 2024, June 2, 2024.

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

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

Berally (Karnataka) based SA was established in 1994 by Mr.
Gonaguntla Jayaprakash as an authorized dealer & distributor of
Bajaj Auto Limited for passenger vehicles and MAN Trucks India
Private Limited for commercial vehicle segment. SA has total of
11 outlets based in two districts of Karnataka namely Berally and
Koppal. SAI is also engaged into providing service and selling
spare for the vehicles.

SAKTHI GANESH: Ind-Ra Cuts Bank Loan Rating to D
------------------------------------------------
India Ratings and Research (Ind-Ra) has downgraded Sakthi Ganesh
Textiles Private Limited (SGTPL) bank facilities' ratings to 'IND D
(ISSUER NOT COOPERATING)' from 'IND BB/Stable (ISSUER NOT
COOPERATING)'. The issuer did not participate in the rating review
despite continuous requests and follow-ups by the agency. The
rating is based on the best available information. Therefore,
investors and other users are advised to take appropriate caution
while using the rating.

The detailed rating actions are:

-- INR150 mil. Fund-based working capital limit (Long term/short
     term) downgraded with IND D (ISSUER NOT COOPERATING) rating;

-- INR90 mil. Non-fund-based working capital limit (Short term)
     downgraded with IND D (ISSUER NOT COOPERATING) rating; and

-- INR70 mil. Term loan (Long term) downgraded IND D (ISSUER NOT
     COOPERATING) rating.

NOTE: ISSUER NOT COOPERATING: Issuer did not cooperate; based on
best available information.

Detailed Rationale of the Rating Action

The downgrade reflects delays in SGTPL's debt servicing, based on
information available in the public domain. However, Ind-Ra has not
been able to ascertain the reason for the delays, as the company
has been non-cooperative. The ratings continue to be maintained in
non-cooperating category in accordance with Ind-Ra's Guidelines on
What Constitutes Non-Cooperation.

Non-Cooperation by the Issuer

Ind-Ra has not received adequate information and has not been able
to conduct management interaction with SGTPL while reviewing the
rating. Ind-Ra had consistently followed up with SGTPL over emails,
apart from phone calls. The issuer has also not been submitting its
monthly no default statement.

Limitations regarding Information Availability

Ind-Ra is unable to provide an updated forward-looking view on the
credit ratings of SGTPL, as the agency does not have adequate
information to review the ratings. If an issuer does not provide
timely business and financial updates to the agency, it indicates
weak governance, particularly in 'Transparency of Financial
Information'. The agency may also consider this as symptomatic of a
possible disruption / distress in the issuer's credit profile.
Therefore, investors and other users are advised to take
appropriate caution while using these ratings. SGTPL has been
non-cooperative with the agency since July 2021.

About the Company

Established in 1996, SGTPL manufactures and sells cotton yarn dyed
woven fabric. The company has its manufacturing units in Tirupur
and Erode, Tamil Nadu, with an installed yarn capacity of 12,000
spindles, weaving capacity of 4.704 million meters per annum,
sizing and warping capacity of 3 million meters per day. It also
has a captive windmill of 250kW.



SAKTHI GANESH: Insolvency Resolution Process Case Summary
---------------------------------------------------------
Debtor: Sakthi Ganesh Textiles Private Limited
190-A, NGN Street
        New Sidhapudur, Coimbatore South
        Tamil Nadu, India - 641044

Insolvency Commencement Date: July 31, 2024

Estimated date of closure of
insolvency resolution process: January 26, 2025

Court: National Company Law Tribunal, Chennai Bench

Insolvency
Professional: S Kangayan
       Plot No.81, 3rd Street, Phase-I, Dollars Colony,
              Vengambakkam, Tambaram (East),
              Chennai 600 126 Tamil Nadu
              Email: kangayan.s@gmail.com

Last date for
submission of claims: August 13, 2024


SATNAM RICE: CARE Keeps B- Debt Rating in Not Cooperating Category
------------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Satnam Rice
Mills (SRM) continues to remain in the 'Issuer Not Cooperating'
category.

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

Rationale & Key Rating Drivers

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

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

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

Kaithal-based (Haryana) SRM was established in 2002 as a
proprietorship firm by Mr Sachin Mittal. The firm is engaged in
milling, processing and trading of basmati and non-basmati rice.


SAYA AUTOMOBILES: CRISIL Keeps D Debt Rating in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Saya
Automobiles Limited (SAL) continues to be 'CRISIL D Issuer Not
Cooperating'.

                       Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit             45        CRISIL D (Issuer Not
                                     Cooperating)

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

SAL, promoted by Mr. Ramesh Handa and his wife Ms. Uma Handa in
1984, was set up as a limited company and started commercial
operation in 1987 as an authorised dealership for MSIL at GT Karnal
Road, New Delhi. SAL also has an authorised service station for
MSIL at GT Karnal Road, and a workshop and accessories and body
shop at Badli, New Delhi, which has a capacity to provide servicing
facility for 55-60 cars per day at both service stations.


SHILPA ELECTRIFICATION: CARE Keeps C Rating in Not Cooperating
--------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Shilpa
Electrification (SE) continues to remain in the 'Issuer Not
Cooperating' category.

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

   Short Term Bank      5.50       CARE A4; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 27, 2023,
placed the rating(s) of SE under the 'issuer non-cooperating'
category as SE had failed to provide information for monitoring of
the rating. SE continues to be noncooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated June 11, 2024, June 21, 2024, July 1,
2024.

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

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

Shilpa Electrification (SE) was established as a partnership firm
in 2010 and promoted by Mr. K. Nageswara Rao and his family
members. The firm is engaged in electrical works such as erection,
installation, commissioning, and construction of 132 KV and 220 KV
sub stations and transmission lines. The firm receives 80 per cent
of the revenue from construction of transmission lines, sub
stations, services and the rest of 20 per cent receives from the
supply of material like insulators, bolts, nuts etc. The firm
renders services only to government bodies in the state of
Telangana and Andhra Pradesh and the firm's major customers are TS
Transco and AP Transco.


SSK TRADING: Liquidation Process Case Summary
---------------------------------------------
Debtor: SSK Trading Private Limited
X-603, 6th Floor, Siddartha Appt.
        M.P. Enclave
        Pitampura, New Delhi
        Delhi, India, 110034

Insolvency Commencement Date: August 2, 2024

Court: National Company Law Tribunal New Delhi Bench-III

Liquidator: Suman Kumar Verna
     WZ-D-9, Kh. No. 83/14, Gali No. 5,
            Mahavir Enclave,
            Sulabh International, Palam Colony
            New Delhi-110045
            Email: ipskverma@gmail.com
            Email: liq.sskt@gmail.com

Last date for
submission of claims: September 1, 2024


STAR PLASTICS: CARE Keeps D Debt Rating in Not Cooperating
----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Star
Plastics (SP) continues to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       53.50      CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated May 29, 2023,
placed the rating(s) of SP under the 'issuer noncooperating'
category as SP had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. SP continues to be
non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and emails dated April 13,
2024, April 23, 2024, April 28, 2024, May 3, 2024 and August 2,
2024.

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

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

Star Plastics (SP) was established in the year 2008 as a
partnership firm by Mr. V. Nandakumar and Ms. P.N. Manimekalai with
equal profit-sharing ratio. Later In 2009, another firm viz. Danish
Plastics was established as a partnership concern by Mr. V.
Nandakumar, Ms. P.N. Manimekalai, Mr. V. Arumugam, Mr. A.R.
Arjunan, Mr. A. Kalaivanan and Mr. A.S. Shanmugavelu. However, in
2014, the two entities were merged post the retirement of Mr. V.
Arumugam, Mr. A.R. Arjunan, Mr. A. Kalaivanan and Mr. A.S.
Shanmugavelu in 2013. SP is into manufacturing of PVC products like
doors. The major raw materials being resin, calcium and colour
powder are procured from local suppliers in Tamil Nadu. The firm
has three manufacturing units operating in Erode with a cumulative
installed capacity of 6000 doors per day as of December 16, 2019.
Ones of its lenders informed that the firm has availed moratorium
for its bank facilities as per RBI announcement on COVID19.


SURANA META: Insolvency Resolution Process Case Summary
-------------------------------------------------------
Debtor: Surana Meta Cast (India) Private Limited
301-D Sumell-11
        Opposite Namaste Circle
        Shahibaug, Ahmedabad
        Gujarat, India, 380004

Insolvency Commencement Date: August 5, 2024

Estimated date of closure of
insolvency resolution process: February 1, 2025

Court: National Company Law Tribunal, Ahmedabad Bench

Insolvency
Professional: Mr. Arpan Maheshkumar Shah
       Arpan Shah & Associates
              301, Shoppers Plaza-4,
              Opposite BSNL
              C.G. Road, Navrangpura, Ahmedabad-380006
              Email: arpan@caarpanshah.com

              Arpan Shah & Associates
              301, Shoppers Plaza-4
              Opposite BSNL
              C.G. Road, Navrangpura, Ahmedabad 380006
              Email: cirpsuranameta@gmail.com

Last date for
submission of claims: August 19, 2024


TIRUMALLA OIL: Insolvency Resolution Process Case Summary
---------------------------------------------------------
Debtor: Tirumalla Oil Refinery Private Limited
Office No. 1207, 12th Floor, The Pacific,
        Plot No. 229 Sector 13, Kharghar, Navi Mumbai,
        Raigarh, Panvel,
        Maharashtra, India, 410210

Insolvency Commencement Date: August 6, 2024

Estimated date of closure of
insolvency resolution process: February 2, 2025

Court: National Company Law Tribunal, Mumbai Bench

Insolvency
Professional: Mahesh Pareek
       166, DDA SFS Flats, Hauz Khas,
              New Delhi 110016
              Email: anju@insolvencyservices.in

              C-100, Sector 2 Noida,
              Uttar Pradesh 201301
              Email: torpl.ibc@gmail.com

Last date for
submission of claims: August 20, 2024


VINAYAK FOUNDERS: CARE Keeps B Debt Rating in Not Cooperating
-------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Vinayak
Founders Private Limited (VFPL) continues to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       7.50       CARE B; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

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

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

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

Vinayak Founders Private Limited (VFPL) was incorporated on January
8, 1993 and currently it is being managed by Mr. Mohit Beriwal and
Kumud Beriwal based out of Kolkata, West Bengal. The company has
been engaged in manufacturing of cast iron. The manufacturing unit
of the company is located at Howrah, West Bengal. The manufacturing
facility of the company has ISO
9001: 2015 certification which enables wide acceptance of its
products in the market.


VISION ROOFINGS: CARE Keeps B- Debt Rating in Not Cooperating
-------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Vision
Roofings (VR) continues to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       4.07       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  


Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 29, 2023,
placed the rating(s) of VR under the 'issuer non-cooperating'
category as VR had failed to provide information for monitoring of
the rating. VR continues to be noncooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated May 14, 2024, May 24, 2024, June 3, 2024.

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

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

Karnataka based, Vision Roofings (VR) was established as a
partnership firm in the year 2014 and promoted by Mr. Vishwapratap
Shetty and Mr. Praveena Kumar. VR commenced its business operations
from July, 2014 with FY15 being first year of business operations.
The firm is engaged in manufacture of roofing and cladding sheets,
gutter, down spout pipes and flashings. These products are widely
utilized by clients across various construction industries for
building various factories, sheds, commercial and residential
sites. The firm procures its raw material of PPGI coil (pre-painted
galvanized iron) from Maharashtra and Nagpur.


WESTIN RESINS: CARE Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Westin
Resins & Polymers Private Limited (WRPPL) continues to remain in
the 'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      18.96       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

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

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 12, 2023,
placed the rating(s) of WRPPL under the 'issuer non-cooperating'
category as WRPPL had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. WRPPL continues
to be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
April 27, 2024, May 7, 2024 and May 17, 2024.

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

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

Incorporated in 2010 by the Sawant family, Westin Resins and
Polymers Private Limited (WRPPL) is engaged into manufacturing of
saturated and unsaturated polyester resins from its manufacturing
facility located in the Thane, Maharashtra.


YOU SEUNG: Liquidation Process Case Summary
-------------------------------------------
Debtor: You Seung Sang Sa India Construction Private Limited
        No 342/1, New No. 523,
        Anna Salai Nandanam
        Chennai Tamil Nadu 600035

Liquidation Commencement Date: July 26, 2024

Court: National Company Law Tribunal, Chennai Bench

Liquidator: Harsh Garg
            Room No 14 Punjab & Haryana High Court,
            Chandigarh 160001
            Email: harsh.garg81@gmail.com

            -- and --

            H. No. 170, Sector 21-A
            Chandigarh 160022
            Email: ip.ysssindia@gmail.com

Last date for
submission of claims: August 8, 2024




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

EASTERN PROPERTY: Creditors' Proofs of Debt Due on Sept. 20
-----------------------------------------------------------
Creditors of Eastern Property Investment Limited, SAR Consultants
Limited and SAR Services Limited are required to file their proofs
of debt by Sept. 20, 2024, to be included in the company's dividend
distribution.

The company commenced wind-up proceedings on Aug. 7, 2024.

The company's liquidators are:

          Daran Nair
          Heiko Draht
          Nair Draht Limited
          97 Great South Road, Greenlane
          Auckland 1051


ORIENTAL WORKS: Court to Hear Wind-Up Petition on Aug. 23
---------------------------------------------------------
A petition to wind up the operations of Oriental Works Limited will
be heard before the High Court at Auckland on Aug. 23, 2024, at
10:45 a.m.

The Commissioner of Inland Revenue filed the petition against the
company on July 2, 2024.

The Petitioner's solicitor is:

          Hosanna Tanielu
          Inland Revenue, Legal Services
          5 Osterley Way
          Manukau City
          Auckland 2104


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

The company commenced wind-up proceedings on Aug. 13, 2024.

The company's liquidators are:

          Iain Bruce Shephard
          Jessica Jane Kellow
          BDO Wellington
          Level 1, 50 Customhouse Quay
          Wellington 6011


T & M NURSERIES: Court to Hear Wind-Up Petition on Aug. 30
----------------------------------------------------------
A petition to wind up the operations of T & M Nurseries Limited
will be heard before the High Court at Auckland on Aug. 30, 2024,
at 10:00 a.m.

Tarmack Holdings Limited filed the petition against the company on
July 4, 2024.

The Petitioner's solicitor is:

          S. S. Khan
          Fortune Manning, Barristers & Solicitors
          Level 3, 25 Teed Street
          Newmarket
          Auckland 1023


WAITONUI HOLDINGS: Creditors' Proofs of Debt Due on Sept. 23
------------------------------------------------------------
Creditors of Waitonui Holdings Limited Partnership and Waitonui
Holdings GP Limited are required to file their proofs of debt by
Aug. 12, 2024, to be included in the company's dividend
distribution.

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

The company's liquidators are:

          Tony Leonard Maginness
          Jared Waiata Booth
          Baker Tilly Staples Rodway Auckland Limited
          PO Box 3899
          Auckland 1140




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

LBC EXPRESS: Gets Last-Minute Extension on PHP4.4BB loan
--------------------------------------------------------
Bilyonaryo.com reports that LBC Express Holdings of the Araneta
family has obtained an extension on its PHP4.4 billion convertible
loan just two days before it fell due on August 4.

Bilyonaryo.com relates that the loss-making, debt-laden money
transfer and cargo mover firm said its creditor, CP Briks Pte. Ltd
agreed to give LBC more time to pay it back. But while the new
deadline is flexible, CP Briks can demand payment with 30 days'
notice.

"In the event of default, LBCE shares can be auctioned to public
and the proceeds can be used to settle the liability which may have
impact to the domestic business of the group. This indicates risk
in the appropriate use of going concern assumption," the company
said.

LBC management, led by chairman, CEO and president Miguel Angel A.
Camahort, said the company is aware of this risk and is taking
steps to deal with it, Bilyonaryo.com relays.

According to Bilyonaryo.com, LBC is currently in talks with CP
Briks about different options. It is also working on improving its
business operations to raise the money it needs.

The company is also looking for other ways to pay off the debt,
like finding someone else to buy the convertible instrument or
refinancing it.

"Management believes that any settlement option for the convertible
instrument will not have material impact to the domestic business
of the group, and the international business supports its ability
to continue as going concern. Management has determined that these
actions support the group's going concern assessment and has
therefore prepared the financial statements on a going concern
basis," LBC said.

CP Briks is a special purpose vehicle managed by Crescent Point, a
private equity and special situations investment firm focused on
China, Southeast Asia and Australia

In 2017, LBC issued the seven-year convertible bond worth $50
million (PHP2.518 billion) to CP Briks which can be swapped for
192,307,692 LBC common shares initially at a conversion price of
PHP13 (LBC was then trading at PHP16), Bilyonaryo.com recalls. The
money was meant to bankroll the capital expenditures and working
capital of LBC's parent firm.

The bond has an annual rate of 13 percent in the first year which
has declined to 10 percent.

LBC paid off $11 million of the $50 million convertible instrument
at a total redemption price of $19.33 million (PHP1.084 billion) in
January 2023, Bilyonaryo.com says.

Under its agreement, if the Araneta family can't pay back their
loan, CP Briks can take control of their LBC shares. These shares
might then be sold at a public auction and the proceeds would be
used to pay off the loan. If the shares sell for more than the loan
amount, the extra money goes to the Araneta family.

Bilyonaryo.com relates that CP Briks can also bid on the shares at
the auction, but if they win, they have to follow rules that limit
how much of LBCE they can own—no more than 40 percent of the
company's voting and total shares.

LBC is back in the red with a PHP247.7 million deficit in the first
six months of this year from a PHP47.5 million profit a year ago
due to the weak peso and high interest costs, Bilyonaryo.com
discloses.

LBC had previously achieved a profit of PHP176 million in 2022
after suffering losses of PHP542 million in 2021 and PHP866 million
in 2020.

LBC Express Holdings, Inc. operates as a holding company. The
Company, through its subsidiaries, provides courier and cargo,
money remittance, and logistics services to retail and corporate
clients. LBC Express Holdings serves customers in Philippines.




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

ASLAN PHARMACEUTICALS: Commences Wind-Up Proceedings
----------------------------------------------------
Members of Aslan Pharmaceuticals Pte Ltd on Aug. 12, 2024, passed a
resolution to voluntarily wind up the company's operations.

The company's liquidators may be reached at:

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


FLESH IMP: Court Enters Wind-Up Order
-------------------------------------
The High Court of Singapore entered an order on Aug. 2, 2024, to
wind up the operations of Flesh IMP Clothings Pte. Ltd.

Maybank Singapore Limited filed the petition against the company.

The company's liquidator is:

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


FLMP INTERNATIONAL: Court Enters Wind-Up Order
----------------------------------------------
The High Court of Singapore entered an order on Aug. 2, 2024, 2024,
to wind up the operations of FLMP International Pte. Ltd.

Maybank Singapore Limited filed the petition against the company.

The company's liquidator is:

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


MARUBENI INFORMATION: Creditors' Proofs of Debt Due on Sept. 14
---------------------------------------------------------------
Creditors of Marubeni Information Systems (S) Pte. Ltd. are
required to file their proofs of debt by Sept. 14, 2024, to be
included in the company's dividend distribution.

The company commenced wind-up proceedings on Aug. 6, 2024.

The company's liquidators are:

          Kon Yin Tong
          Aw Eng Hai
          Ow Xiu Jing
          c/o 1 Raffles Place
          #04-61 One Raffles Place Tower 2
          Singapore 048616


SPORTIVO WORKS: Court to Hear Wind-Up Petition on Aug. 30
---------------------------------------------------------
A petition to wind up the operations of Sportivo Works 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. 30, 2024.

The Petitioner's solicitors are:

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




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

GS E&C: Considers Selling Subsidiaries Amid Liquidity Crisis
------------------------------------------------------------
The Korea Times reports that GS E&C is considering unloading
control of some of its subsidiaries.

This follows its KRW388 billion ($287 million) operating loss in
2023 - its first annual operating loss in 10 years - due to the
KRW552.4 billion cost to rebuild an apartment complex in Incheon,
where an underground parking garage collapsed after the company's
omission of rebar in multiple pillars, the Korea Times relates.

Recently, the construction firm entered a procedure to sell its
stake in GS Elevator.

The elevator maker is GS E&C's wholly owned subsidiary, which was
founded in 2021 and has factories in Asan, South Chungcheong
Province, and Vietnam.

Last year, GS Elevator failed once again to turn a profit, posting
KRW34.1 billion in sales and an operating loss of KRW16.1 billion,
the Korea Times discloses.

"We are in talks with multiple companies including Chinese firms to
sell our stake," the report quotes a GS E&C official as saying.
"We have yet to decide whether to sell part of our stake or the
entire stake."

The company is also considering selling its controlling stake in GS
Inima Environment, the Korea Times adds.

Since it hired Goldman Sachs as an underwriter last year, GS E&C
had initially sought to sell part of its stake in the lucrative
Spanish water treatment company, which became the Korean firm's
wholly owned subsidiary in 2012, according to the Korea Times.

The Korea Times adds the construction firm is said to now be
pushing ahead with selling its controlling stake in GS Inima, to
deal with the aggravating financial burden following a downgrade of
its credit rating.

Based in Seoul, South Korea, GS Engineering & Construction
Corporation operates as an engineering, procurement, and
construction contractor. The company offers services primarily in
the areas of plants, power and environment, civil engineering,
housing, architecture, and development.



                           *********


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,
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Editors.

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

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