/raid1/www/Hosts/bankrupt/TCRAP_Public/240823.mbx        T R O U B L E D   C O M P A N Y   R E P O R T E R

                     A S I A   P A C I F I C

          Friday, August 23, 2024, Vol. 27, No. 170

                           Headlines



A U S T R A L I A

ADROIT CONSTRUCTIONS: Building Companies Collapse Into Liquidation
ASF BUILDERS: Creditors' Proofs of Debt Due on Oct. 4
BBY LIMITED: Former Employee Sentenced for Aiding and Abetting
CBD CONTRACTING: First Creditors' Meeting Set for Aug. 29
EMPIRE CUISINES: Second Creditors' Meeting Set for Aug. 27

JASI TRANSPORT: Creditors' Proofs of Debt Due on Sept. 2
KESTER BLACK: Quietly Emerges From Voluntary Administration
KITCHENER & CO: Court to Hear Wind-Up Petition on Aug. 30
LAZER SOLUTIONS: First Creditors' Meeting Set for Aug. 29
LOTUS BEER: Administrators Recommends Company to be Liquidated

MKS FORESTRY: Second Creditors' Meeting Set for Aug. 27
RURAL LIQUID: First Creditors' Meeting Set for Aug. 29
TRICONE BUILDERS: Court to Hear Wind-Up Petition on Aug. 30
WTK CONTRACTING: Creditors' Proofs of Debt Due on Sept. 20


B A N G L A D E S H

BANGLADESH: To Hike Interest Rates to 9% Soon to Tame Inflation


C H I N A

KAISA GROUP: Sees Bigger H1 Net Loss on Slower Property Deliveries


H O N G   K O N G

TELEVISION BROADCASTS: Advertising Recovery Helps TVB Slash Losses


I N D I A

5 CORE: CARE Keeps D Debt Rating in Not Cooperating Category
AKAR CREATIONS: CRISIL Keeps D Debt Ratings in Not Cooperating
ALP NON WOVEN: CRISIL Keeps D Debt Ratings in Not Cooperating
ANJANEYA COTTON: CARE Keeps D Debt Rating in Not Cooperating
APOORVA CONSTRUCTION: Ind-Ra Cuts Bank Loan Rating to BB

BALLARPUR INDUSTRIES: Ind-Ra Keeps D Rating in NonCooperating
BANDLAGUDA JAGIR: ICRA Keeps B+ Issuer Rating in Not Cooperating
BHATIA COKE: ICRA Keeps D Debt Ratings in Not Cooperating
BIDAR SOLAR: CARE Keeps D Debt Rating in Not Cooperating Category
BIMLA RICE: CARE Lowers Rating on INR11.12cr LT Loan to D

BYJU'S: SC Refuses to Pass Interim Order to Stop Setting Up of CoC
CHANDRI PAPER: ICRA Keeps D Debt Ratings in Not Cooperating
CLASSIC CORRUGATIONS: ICRA Keeps B Ratings in Not Cooperating
DOLLY EXIM: ICRA Moves B Debt Ratings to Not Cooperating Category
DURGA CONSTRUCTION: CARE Keeps D Debt Ratings in Not Cooperating

DUTTA AGRO: CARE Keeps D Debt Ratings in Not Cooperating Category
EMPEE SUGARS: ICRA Keeps D Debt Ratings in Not Cooperating
EMT MEGATHERM: CARE Lowers Rating on INR14cr LT Loan to D
ESS ENN: Ind-Ra Affirms BB+ Term Rating, Outlook Negative
ETHICS POLYSACK: ICRA Keeps D Debt Ratings in Not Cooperating

GOVARDHAN ISPAT: ICRA Keeps B+ Debt Ratings in Not Cooperating
HUTAIB INTERIORS: CARE Keeps B- Debt Rating in Not Cooperating
IL&FS GROUP: Wants to Sell Stake in Insolvent Cos. With 'Haircut'
INDALC SPIRITS: Ind-Ra Keeps B+ Rating in NonCooperating
JAGRITI SOLVEX: CARE Keeps D Debt Rating in Not Cooperating

JAGTIAL MUNICIPALITY: ICRA Keeps B+ Rating in Not Cooperating
JAK ASSOCIATES: ICRA Keeps B+ Debt Ratings in Not Cooperating
KAKATIYA CONSTRUCTIONS: ICRA Keeps B+ Ratings in Not Cooperating
KARTHIKEYA AGRO: CARE Keeps D Debt Rating in Not Cooperating
LAGNAM SPINTEX: Ind-Ra Cuts- LongTerm Loan Rating to BB+

LANDIS+GYR LIMITED: ICRA Keeps B+/A4 Ratings in Not Cooperating
LEAPFROG ENGINEERING: ICRA Lowers Rating on INR6cr LT Loan to D
LIBERTY OIL: Ind-Ra Keeps D Rating in NonCooperating
MAYAJUKTA TEA: CARE Keeps D Debt Ratings in Not Cooperating
MEGA STEEL: CARE Keeps B- Debt Rating in Not Cooperating Category

MIRAJ RECYCLERS: CARE Keeps D Debt Ratings in Not Cooperating
MODERN CHEMICALS: ICRA Keeps B+ Debt Rating in Not Cooperating
NATARAJ OIL: Ind-Ra Assigns BB- Bank Loan Rating, Outlook Stable
NISHAPATI COLD: CARE Keeps B- Debt Ratings in Not Cooperating
NUCON PNEUMATICS: ICRA Keeps C+ Debt Rating in Not Cooperating

PASWARA CHEMICALS: ICRA Keeps B+ Debt Ratings in Not Cooperating
PETAL MOTOCON: ICRA Keeps B- Debt Rating in Not Cooperating
PGS EXIMS: CARE Lowers Rating on INR5cr Long Term Loan to C
PHORUM JEWELS: CRISIL Keeps D Debt Ratings in Not Cooperating
PIANO PRESITEL: CARE Lowers Rating on INR21.14cr LT Loan to B-

POWER MAX: CRISIL Keeps D Debt Ratings in Not Cooperating
PRIYESH AGRO: CRISIL Keeps D Debt Ratings in Not Cooperating
PUNJ LLOYD: NCLAT Cancels Order on Mitsubishi Guarantee Encashment
PURE MILK: CRISIL Keeps D Debt Ratings in Not Cooperating
R.N. FOODS: CARE Upgrades Rating on INR14.24cr LT Loan to B

RAVIRAJ GINNING: CARE Keeps D Debt Rating in Not Cooperating
RUBAN PATLIPUTRA: CARE Lowers Rating on INR8.56cr LT Loan to B+
SAMARO GLOBAL: Ind-Ra Hikes Bank Loan Rating to BB, Outlook Stable
SBA EDUCATION: CRISIL Keeps D Debt Rating in Not Cooperating
SHANGRI-LA INDUSTRIES: ICRA Keeps B- Ratings in Not Cooperating

SHRIMATI NARASAMMA: CARE Keeps D Debt Rating in Not Cooperating
SIMPLEX PROJECTS: Promoter Gets NCLT's Nod for Acquiring Company
SSG TECHNO: CRISIL Keeps Moves D Debt Ratings to Not Cooperating
TDI INTERNATIONAL: CARE Keeps D Debt Rating in Not Cooperating
TECH CONNECT: CARE Keeps D Debt Ratings in Not Cooperating

TRANSGLOBAL POWER: Ind-Ra Cuts Bank Loan Rating to BB
VADLAMUDI ESTATES: CARE Keeps B- Debt Rating in Not Cooperating
VIKAS STAINLESS: CARE Lowers Rating on INR49.31cr LT Loan to D
[*] INDIA: 645 Real Estate Firms "Rescued" Under CIRP


N E W   Z E A L A N D

ACL - ARVA LOGISTICS: First Creditors' Meeting Set for Aug. 28
ACTIVATION PRODUCTS: First Creditors' Meeting Set for Aug. 29
EGT LIMITED: Creditors' Proofs of Debt Due on Sept. 12
ESSENTIAL DISABILITY: First Creditors' Meeting Set for Aug. 28
FRANKLINS EUROPEAN: Liquidators Says Westpac Among Creditors Owed

HIGHWAY ADVOCATES: First Creditors' Meeting Set for Aug. 29
IOQ SOLUTIONS: First Creditors' Meeting Set for Aug. 28
LONG RIVER: Council Drops Application to Liquidate Club Owner
OCHO INVESTMENTS: Creditors' Proofs of Debt Due on Sept. 15
PRESTIGE PLUMBING: Court to Hear Wind-Up Petition on Sept. 6

PS LOGISTICS: Creditors' Proofs of Debt Due on Oct. 30
SOUTHRIDGE HOLDINGS: Court to Hear Wind-Up Petition on Sept. 5
SYNLAIT MILK: Seeks to Raise NZD133MM, Warns of Insolvency Risk


P A K I S T A N

PAKISTAN: Making Good Progress With IMF for Board Approval


S I N G A P O R E

BU SHEN: Court Enters Wind-Up Order
FE SUPPLY: Court to Hear Wind-Up Petition on Sept. 6
INTERNATIONAL OFFSHORE: Creditors' Proofs of Debt Due on Sept. 16
KPK ENGINEERING: Court Enters Wind-Up Order
MTN CONSULTANTS: Court to Hear Wind-Up Petition on Sept. 6

MULTI-SYSTEM TECH: Court to Hear Wind-Up Petition on Aug. 30
RIGHTEOUS CRANE: Creditors' Proofs of Debt Due on Sept. 17
SOLAR C2: Court Enters Wind-Up Order
THAMES WATER: Court Enters Wind-Up Order
WEST COAST INDUSTRIES: Court to Hear Wind-Up Petition on Aug. 30



T H A I L A N D

[*] Bank of Thailand Holds Rates Steady Amid Economic Uncertainty

                           - - - - -


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A U S T R A L I A
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ADROIT CONSTRUCTIONS: Building Companies Collapse Into Liquidation
------------------------------------------------------------------
News.com.au reports that a string of construction companies linked
together have collapsed, months after the building regulator forced
one of the businesses to stop work over safety concerns.

On Aug. 20, four building and development companies from NSW went
into liquidation - Adroit Constructions Pty Ltd, Maximus Builders
Pty Ltd, Maxim Builders Pty Ltd and Maxus Builders Pty Ltd.

The companies appear connected, with all of them registered to an
address in Sydney's Ryde, which is the same address of the sole
director across all four businesses.

Bruce Gleeson of Jones Partners, a high profile insolvency expert
who is currently overseeing the case of infamous Sydney fraudster
Melissa Caddick, has taken over as the liquidator of these four
businesses, according to news.com.au.

Mr. Gleeson told news.com.au that 25 projects have been left in
jeopardy from the group of building companies going under.

"Across the four companies, there were approximately 25 contracts
at various stages of completion," news.com.au quotes Mr. Gleeson as
saying.

"We are currently in the process of communicating with the clients
on this score and the impact of the companies being placed into
voluntary liquidation."

Mr. Gleeson does not yet know the company's assets and
liabilities.

He added: "None of the companies were trading at the time of my
appointment. Nor will I be trading during my appointment."

Indeed, one of the businesses appeared to have been in trouble for
quite some time.

Earlier this year, in January, Maximus Builders Pty Ltd was hit
with a "stop work" order from the Building Commission NSW,
news.com.au recalls.

Inspectors visited a residential building site in Newcastle and
were concerned with what they saw.

"Non-compliant" building work was impacting "the structural
integrity of the building", including incorrect structural timber
framing, non-compliant perimeter termite barriers, drainage works
that "had not been installed" under the agreed plans and metal
roofing not installed as intended.

"Based on those observations, I am of the opinion the building work
is, or is likely to be, carried out in a manner that could result
in significant harm or loss to the public or to occupiers or
potential occupiers of the building to which the work relates or
significant damage to property," the order, signed by Matt Press,
the Director Building Compliance of the Building Commission NSW,
read, news.com.au relays.

"The developer is required to ensure all work at the Development
stops in accordance with this Order by 5pm on 1/03/2024. Please
read the Stop Work Order carefully and comply with the conditions,"
the order continued.

"Failure to comply with this Order is an offence and may result in
criminal proceedings."

The orders were published online in March, news.com.au notes.


ASF BUILDERS: Creditors' Proofs of Debt Due on Oct. 4
-----------------------------------------------------
Creditors of ASF Builders Limited, KC Hire Limited (trading as KC
Trailers), Fatuvalu Surveyors Limited, NZ Telecom Limited and Dili
Baking Limited, are required to file their proofs of debt by Oct.
4, 2024, to be included in the company's dividend distribution.

ASF Builders and KC Hire commenced wind-up proceedings on Aug. 14,
2024.

Fatuvalu Surveyors and NZ Telecom commenced wind-up proceedings on
Aug. 16, 2024.

Dili Baking commenced wind-up proceedings on Aug. 19, 2024.

The company's liquidators are:

          Derek Ah Sam
          Paul Vlasic
          Rodgers Reidy (NZ) Limited
          PO Box 45220
          Te Atatu, Auckland 0651


BBY LIMITED: Former Employee Sentenced for Aiding and Abetting
--------------------------------------------------------------
Yat Nam (April) Yuen, who held various roles at collapsed
stockbroking firm BBY Limited (BBY) including Manager (Strategy),
has been sentenced for aiding and abetting BBY to engage in
dishonest conduct.

Following her guilty pleas to two offences contrary to sections
1041G(1) of the Corporations Act and section 11.2 of the
Commonwealth Criminal Code, Ms. Yuen was convicted and received an
aggregate sentence of 2 years and 6 months imprisonment, to be
served by way of an intensive correction order.

The conditions of the intensive correction order include 100 hours
of community service.

ASIC Deputy Chair Sarah Court said, 'ASIC is committed to
investigating dishonest conduct in the licensed financial services
industry and prosecuting such cases.'

In June 2014, Ms. Yuen instructed the transfer of AUD6,800,000 out
of BBY's Futures client segregated account, a client money account
used for futures clients, to fund a margin payment owed by BBY to
ASX Clear Pty Ltd.

Similarly, in March 2015, Ms. Yuen caused the transfer of
AUD1,600,000 of client money out of BBY's Saxo Buffer account, a
client money account, and AUD350,000 out of BBY's Futures client
segregated account, also a client money account, to fund a
corporate payment owed by BBY.

The above transfers were in breach of BBY's obligation to hold that
client money on trust.

The transfers were not repaid to the relevant client money accounts
and contributed to the client money shortfalls on BBY's
liquidation.

The sentence took into account Ms. Yuen's plea and other mitigating
factors resulting in a substantial discount.

As a result of her convictions, Ms. Yuen will automatically be
disqualified from managing corporations for five years and will be
unable to be involved in the business of a market participant in
connection with securities and futures markets.

The matter was prosecuted by the Commonwealth Director of Public
Prosecutions after a referral by ASIC.

At the time of the offences, an offence for contravening section
1041G(1) of the Corporations Act 2001 (Cth) carried a maximum
penalty for an individual of 10 years' imprisonment or a fine of
4,500 penalty units. A person who aids, abets, counsels or procures
that offence is taken to have committed the offence and is liable
to the same punishment (section 11.2 of the Criminal Code (Cth)).

On Feb. 6, 2024, Ms. Yuen pleaded guilty in the Downing Centre
Local Court to the two offences.

BBY was a former stockbroking and financial services business. It
was placed into voluntary administration on May 17, 2015 and in
liquidation on June 22, 2015 with significant client shortfalls.

ASIC suspended BBY's AFS licence in May 2015. That suspension
remained in place until its licence was cancelled in June 2021.

ASIC's investigation in relation to BBY has also resulted in the
conviction and sentence of BBY's former Head of Operations Fiona
Bilton and the charging of former BBY CEO Arunesh Maharaj on
matters unrelated to Ms. Yuen's sentence.

ASIC's investigation into BBY is ongoing.


CBD CONTRACTING: First Creditors' Meeting Set for Aug. 29
---------------------------------------------------------
A first meeting of the creditors in the proceedings of CBD
Contracting Group Pty Ltd will be held on Aug. 29, 2024 at 11:30
a.m. via teleconference only.

Stephen Dixon and Ahmed Bise of Hamilton Murphy Advisory were
appointed as administrators of the company on Aug. 19, 2024.


EMPIRE CUISINES: Second Creditors' Meeting Set for Aug. 27
----------------------------------------------------------
A second meeting of creditors in the proceedings of Empire Cuisines
Pty Ltd has been set for Aug. 27, 2024 at 11:00 a.m. via
teleconference.

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. 26, 2024 at 4:00 p.m.

Mohammad Najjar of Vanguard Insolvency Australia was appointed as
administrator of the company on Aug. 1, 2024.


JASI TRANSPORT: Creditors' Proofs of Debt Due on Sept. 2
--------------------------------------------------------
Creditors of Jasi Transport Holdings Limited are required to file
their proofs of debt by Sept. 2, 2024, to be included in the
company's dividend distribution.

The company commenced wind-up proceedings on Aug. 2, 2024.

The company's liquidator is:

          Mohammed Tazleen Nasib Jan
          Liquidation Management Limited
          PO Box 50683
          Porirua 5240


KESTER BLACK: Quietly Emerges From Voluntary Administration
-----------------------------------------------------------
SmartCompany reports that Kester Black has quietly emerged from
voluntary administration and its founder Anna Ross has departed as
a director of the business, with the prominent beauty brand now in
the hands of its managing director.

Launched in Melbourne in 2014, Kester Black offers vegan and
cruelty-free nail polishes, lipsticks and skincare products.

According to SmartCompany, the business experienced rapid success,
building a dedicated following of ethically-minded consumers, and a
reputation as one of Australia's fastest-growing cosmetics brands.

That trajectory changed on July 9, when the company trading under
the Kester Black name appointed Stephen Dixon of Hamilton Murphy
Advisory as voluntary administrator.

Documents listed by the Australian Securities and Investments
Commission (ASIC) show creditors voted in favour of a Deed of
Company Arrangement (DOCA) on August 13, ensuring Kester Black will
remain a going concern, SmartCompany relates.

They also show New New New Pty Ltd, which is helmed by Kester
Black's managing director Fergus Sully, acquired the company and
its assets on August 1.

Kester Black sustained losses in three straight financial years,
according to an August 5 creditor's report obtained by
SmartCompany. This culminated in a net loss of AUD567,535 in the
2024 financial year.

The company's financial position meant it was not able to meet its
accrued and ongoing tax liabilities, administrator Stephen Dixon
told creditors.

Kester Black had been unable to move stock that had been rendered
obsolete by "evolving fashion trends", according to Mr. Dixon, and
this contributed to the financial difficulties, SmartCompany
relays.

The business also sustained significant flood damage at its
Auckland warehouse, faced "excessive" product storage costs, and
battled to align the financial records of its Australian and New
Zealand operations.

Attempts to clear out aging inventory had mixed results.

Kester Black engaged in a heavy discounting campaign, which saw
sales more than double over the 2024 financial year to AUD3.9
million. However, the cost of online advertising to drive those
sales reduced Kester Black's gross profit margin from 32% in the
2023 financial year to 13%.

In addition, the business disclosed a inter-company loan valued at
AUD345,356 to its New Zealand-based subsidiary.

SmartCompany adds Mr. Dixon concluded in the creditors' report that
"the recoverability of this loan account is unlikely".

Those factors "made it increasingly difficult for the company to
sustain ongoing trading and severely impacted on the company's
financial capacity to discharge its due and payable liabilities",
leading to Dixon's appointment of a voluntary administrator.


KITCHENER & CO: Court to Hear Wind-Up Petition on Aug. 30
---------------------------------------------------------
A petition to wind up the operations of Kitchener & Co (1989)
Limited will be heard before the High Court at Auckland on Aug. 30,
2024, at 10:00 a.m.

The Commissioner of Inland Revenue filed the petition against the
company on July 12, 2024.

The Petitioner's solicitor is:

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


LAZER SOLUTIONS: First Creditors' Meeting Set for Aug. 29
---------------------------------------------------------
A first meeting of the creditors in the proceedings of Lazer
Solutions Pty Ltd will be held on Aug. 29, 2024 at 12:00 p.m. via
teleconference only.

Stephen Dixon of Hamilton Murphy Advisory was appointed as
administrator of the company on Aug. 19, 2024.


LOTUS BEER: Administrators Recommends Company to be Liquidated
--------------------------------------------------------------
The Crafty Pint reports that Valhalla Brewing and parent company
Lotus Beer Co are set to be liquidated following a second meeting
of creditors on Aug. 19.

In mid-July, the Geelong-based beer business entered voluntary
administration and its subsequent collapse puts a spotlight on a
number of issues within the craft beer industry, including equity
crowdfunding, beer distribution, and the tight cashflow conditions
within which breweries are operating. It also leaves Lotus'
creditors, many of whom are small, independent breweries, tens of
thousands out of pocket.

According to The Crafty Pint, the decision to wind up the business
was recommended by the administrators, Worrells. They said in a
report to creditors that they had not received a Deed of Company
Arrangement (DOCA) from founder and director Scott Hunt nor from
any other source.

"As outlined further in this report the Company is clearly
insolvent, and therefore we cannot recommend that control of the
Company revert to the director," the report, as cited by The Crafty
Pint, read.

"Accordingly the only option we can recommend for the future of the
Company is for it to be wound up."

In total, nearly a million dollars was owed to unsecured creditors
when Lotus called in administrators, while the report shows a
further AUD440,000 was owed to secured creditors, including finance
companies who had issued loans for the brewery equipment.

Ingredients and equipment suppliers, who often bear the brunt of
brewery administrations, were among the unsecured creditors. The
commercial real estate group, Hamilton Group, were owed close to
AUD100,000, while the family behind the business has lost what
founder Scott Hunt describes as "a huge amount," The Crafty Pint
relays.

Unusually for brewery VAs, several brewing companies have also been
impacted, losing significant sums of money due to Lotus' position
as a beer distributor as well as operating the online beer retailer
Hops To Home, which the business had acquired from its founders,
The Crafty Pint states. Some indie breweries whose beers were
distributed by Lotus are owed tens of thousands of dollars, while
others are owed smaller sums, often in the thousands. The Crafty
Pint understands those smaller debts were largely accrued from beer
sold through Hops To Home and the Valhalla taproom.

Among those brewing companies impacted are Seeker Brewing, who were
owed approximately AUD38,000. Founder Jeff Argent said the collapse
of the business has had a significant effect on the
Wollongong-based operation, The Crafty Pint relays.  

"It's just detrimental to cashflow," the report quotes Mr. Argent
as saying. "We haven't been able to do basic repairs, we had
upgrades we were looking to do, and it takes away from our ability
to spend money on marketing expenses. That's what we want to do:
put our money into the future of the business."

He said he's keen to learn lessons from the experience, questioning
why the beer industry has become so reliant on bills getting paid
after beer has already been sold, and suggesting an industry less
reliant on invoices would be better for brewers and suppliers
alike.

"We're talking about how do we protect ourselves from this?" he
said. "Why isn't the industry built on cash on delivery?

"I think we need to find a better solution to how we operate. Right
now, we're paying a lot of upfront costs to make beer and
continually chasing invoices."

Now Lotus is set to be wound up, Mr. Hunt told The Crafty Pint he
understands most of the funds left in the business will go to
administrators, adding that he felt terrible about the impact the
administration has had on a number of other brewing companies.

"I feel awful and I really hate the fact we got into that
situation," he said. "It's not like we were spending only other
people's money. We remortgaged our house and we've put in hundreds
and hundreds of thousands of dollars into this.

"Should we have shut down earlier? Probably in hindsight, but we
had a lot of balls in the air at the time and we maybe didn't react
as quickly as we should have, but I reacted pretty quickly when we
realised that we were incurring those debts."

Even though patronage through their venues was starting to track
the right way, he said: "The brewery just sucked the life of the
business. There was an incredible amount of rent we were paying
there; when we did the planning two years ago, things were going
really well and it seemed like a very reasonable proposition.

"Eighteen months later, the economy had tanked and we couldn't get
enough people through the door."

In May, the distribution arm of Lotus started winding down; Scott
says they had attempted to sell some of their assets as patronage
dropped, including the taproom in Geelong's CBD, which has since
been sold by the administrators.

Matthew Kucianski and Scott Andersen of Worrells were appointed as
administrators of the company on July 15, 2024.


MKS FORESTRY: Second Creditors' Meeting Set for Aug. 27
-------------------------------------------------------
A second meeting of creditors in the proceedings of MKS Forestry
Contracting Pty Limited has been set for Aug. 27, 2024 at 3:00 p.m.
via videoconference facility.

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. 26, 2024 at 5:00 p.m.

Nelson Huang and Domenic Calabretta of Mackay Goodwin were
appointed as administrators of the company on July 22, 2024.


RURAL LIQUID: First Creditors' Meeting Set for Aug. 29
------------------------------------------------------
A first meeting of the creditors in the proceedings of Rural Liquid
Fertilisers Pty Ltd will be held on Aug. 29, 2024 at 11:00 a.m. at
Level 4, 673 Murray Street in West Perth and via virtual meeting
technology.

Shaun William Boyle and Giovanni Maurizio Carrello of BRI Ferrier
WA were appointed as administrators of the company on Aug. 28,
2024.


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

Jaydan Electrical Services Limited filed the petition against the
company on July 16, 2024.

The Petitioner's solicitors are:

          Brett Leeson Martelli
          Martelli Yaqub Lawyers Limited
          1 St Georges Bay Road
          Parnell, Auckland


WTK CONTRACTING: Creditors' Proofs of Debt Due on Sept. 20
----------------------------------------------------------
Creditors of WTK Contracting Limited and Racecourse Firewood
Limited are required to file their proofs of debt by Sept. 20,
2024, to be included in the company's dividend distribution.

The companies commenced wind-up proceedings on Aug. 15, 2024.

The company's liquidators are:

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




===================
B A N G L A D E S H
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BANGLADESH: To Hike Interest Rates to 9% Soon to Tame Inflation
---------------------------------------------------------------
Reuters reports that Bangladesh's central bank will raise interest
rates to 9% from 8.5% in the coming days in a bid to tame soaring
inflation, the bank's governor told the BBC in an interview
published early on Aug. 22.

Reuters relates that the move comes after weeks of political unrest
in the country fuelled a sharp rise in inflation, touching 11.66%
in July, amid an ongoing struggle with shrinking reserves and
exports from the mainstay garments industry taking a hit.

Bangladesh Bank's new governor, Ahsan H. Mansur, appointed just a
week ago, also said that he would raise interest rates further to
10% or more in the coming months, Reuters relays.

He has previously said that while inflation should come down
substantially over the next year, bringing down interest rates
could take longer.

Mansur was appointed by Bangladesh's interim government led by
Nobel-prize winning economist Muhammad Yunus that was sworn in
following the ouster of Prime Minister Sheikh Hasina, who fled to
India this month after a violent uprising against her.

According to Reuters, Mansur also told the BBC that he was in
conversation with the International Monetary Fund to "augment" the
bailout amount by an additional $3 billion. The IMF had approved a
$4.7 billion loan programme with the country in January 2023.

He said the country was seeking an additional $1.5 billion from the
World Bank and $1 billion each from the Asian Development Bank and
the Japan International Cooperation Agency.

In the year to June 30, the World Bank had total commitments of
$2.85 billion to Bangladesh, whose $450 billion economy was the
world's fastest growing just years ago, adds Reuters.

Bangladesh is a country in South Asia. It is the eighth-most
populous country in the world and is among the most densely
populated countries with a population of 170 million in an area of
148,460 square kilometres (57,320 sq mi). Dhaka, the capital and
largest city, is the nation's political, financial, and cultural
centre. Chittagong is the second-largest city and is the busiest
port on the Bay of Bengal.

As reported in the Troubled Company Reporter-Asia Pacific in late
May 2024, Fitch Ratings has downgraded Bangladesh's Long-Term
Foreign-Currency Issuer Default Rating to 'B+' from 'BB-'. The
Outlook is Stable.




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C H I N A
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KAISA GROUP: Sees Bigger H1 Net Loss on Slower Property Deliveries
------------------------------------------------------------------
Reuters reports that Kaisa Group said on Aug. 22 it expects to
report a bigger net loss for the first half of the year, hurt by a
decline in property deliveries and higher impairment provisions set
aside for projects.

According to Reuters, China's property sector, a key driver of the
economy, has been in turmoil since 2021, with housing sales
plummeting 6.5% in 2023 from the previous year and 35.9% from its
2021 peak, following a regulatory crackdown on high leverage among
developers that sparked a liquidity crisis.

Reuters says the slowdown in the property market has led to
decreased real-estate project deliveries, which in turn has
resulted in lower recognised revenues for developers like Kaisa.

At the same time, many developers are struggling with unsold
inventory, delayed projects, and declining property values,
implying a need to recognise higher impairment losses on property
projects.

Earlier this month, peers including Agile Group, Redsun Properties
and Sunac China flagged bigger or similar losses for the half
year.

Kaisa expects a net loss of CNY8.8 billion to CNY9.8 billion ($1.23
billion-$1.37 billion) for the half year ended June 30, Reuters
discloses. It had reported a net loss of CNY6.6 billion for the
year-earlier period.

                          About Kaisa Group

Kaisa Group Holdings Limited is an integrated real estate company.
The Group focuses on urban development and operation. Kaisa Group's
real estate business covers the planning, development and operation
of large-scale residential properties and integrated commercial
properties.

As reported in the Troubled Company Reporter-Asia Pacific in July
2023, Kaisa Group said on July 10 a winding-up petition has been
filed against it in a Hong Kong court in relation to CNY170 million
(US$23.50 million) non-payments on onshore bonds.

According to Reuters, Kaisa said the petition was filed by Broad
Peak Investment Pte Advisers Ltd at the Hong Kong High Court on
July 6, and the issuer of the yuan bonds is its wholly-owned
subsidiary, Kaisa Group (Shenzhen) Co Ltd.

Kaisa has been working on a debt restructuring for two years after
defaulting its $12 billion of offshore debt in late 2021, Reuters
said.




=================
H O N G   K O N G
=================

TELEVISION BROADCASTS: Advertising Recovery Helps TVB Slash Losses
------------------------------------------------------------------
The Standard reports that Television Broadcasts saw its first-half
net loss narrow by 65 percent from a year ago to HK$143 million,
mainly due to a recovery in advertising income in Hong Kong.

According to The Standard, the city's major broadcaster expects to
swing to a net profit in the second half of the year, excluding
one-off items, as business growth in Hong Kong and mainland China
and cost controls are expected to continue.

Total revenue decreased by 3 percent to HK$1.51 billion due to
downsizing of its e-commerce business segment in Hong Kong.

Income from Hong Kong TV Broadcasting, TVB's core business, grew 20
percent year-on-year to HK$755 million on the back of a 21 percent
rise in advertising services, The Standard discloses.

Income from mainland operations, including dramas and e-commerce
business, expanded by 22 percent to HK$383 million.

For the first half, TVB swung to positive earnings before interest,
taxes, depreciation and amortization of HK$47 million compared to
an EBITDA loss of HK$186 million one year ago, marking the first
positive EBITDA for the first half period since 2019, The Standard
relays.

TVB attributed the EBITDA turnaround to sharply trimmed operating
costs, which fell 16 percent to HK$1.6 billion.

At the end of last year, the boradcaster laid off about 300
employees.

The Standard adds that the company said it would continue to cut
costs to meet the goal of reducing costs by up to 10 percent this
year.

However, the revenue from the e-commerce business in Hong Kong fell
by 75 percent to HK$68 million in the first half due to the
downsizing, to which TVB also attributed its weak retail sales.

                             About TVB

Based in Hong Kong, Television Broadcasts Limited (TVB) is a
television broadcasting. The Company operates five free-to-air
terrestrial television channels in Hong Kong, with TVB Jade as its
main Cantonese language service, and TVB Pearl as its main English
service. TVB is headquartered at TVB City at the Tseung Kwan O
Industrial Estate.

TVB reported three consecutive annual net losses of HKD763 million,
HKD807 million and HKD647 million for the years ended Dec. 31,
2023, 2022 and 2021, respectively.




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

5 CORE: CARE Keeps D Debt Rating in Not Cooperating Category
------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of 5 Core
Acoustics Private Limited (5CAPL) continues to remain in the
'Issuer Not Cooperating' category.

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

Rationale & Key Rating Drivers

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

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

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

5 Core Acoustics Private Limited (5CAPL) was incorporated in
September, 1995 under the name of Rajindra Mattresses Private
Limited (RMPL) with the main purpose of manufacturing car seats,
bedding, etc. However, in 2014, RMPL was acquired by the promoters
of the '5 Core' group, Mr. Amarjit Singh Kalra and his wife, Ms.
Surinder Kaur Kalra and the name of the company was changed to 5
Core Acoustics Private Limited in December, 2014. Presently, the
company is involved in the manufacturing and assembling of public
address (PA) systems and components, including loud speakers,
amplifiers, microphones, and woofers, and related electronic and
electrical equipment. The company commenced operations in December,
2014 and its manufacturing facility is located in Bhiwadi,
Rajasthan.


AKAR CREATIONS: CRISIL Keeps D Debt Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings the ratings on bank facilities of Akar Creations
Private Limited (ACPL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Drop Line             25          CRISIL D (Issuer Not
   Overdraft Facility                Cooperating)

   Loan Against           3.5        CRISIL D (Issuer Not
   Property                          Cooperating)

   Mortgage Loan         10          CRISIL D (Issuer Not
   Facility                          Cooperating)

   Overdraft Facility    20          CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term     4.2        CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Term Loan              2.3        CRISIL D (Issuer Not
                                     Cooperating)

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

ACPL, incorporated in 1993 by the Borkar family, develops real
estate projects in Goa and Mumbai. The company's key promoters are
Mr Avinash Borkar and Mr. Chinmai Borkar.


ALP NON WOVEN: CRISIL Keeps D Debt Ratings in Not Cooperating
-------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of ALP Non Woven
Private Limited (ANWPL) continue to be 'CRISIL D/CRISIL D Issuer
Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee        0.4         CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit           8.5         CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term    0.15        CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

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

ANWPL, incorporated in 2012, is promoted by the Modasa
(Gujarat)-based Mr. Hareshbhai D Patel and Mr. Mahendrabhai D
Patel. The company manufactures technical textile fabric from
polypropylene. The plant is located in Modasa and has a total
installed capacity of 2400 tonnes per annum.


ANJANEYA COTTON: CARE Keeps D Debt Rating in Not Cooperating
------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Anjaneya
Cotton Traders (ACT) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       5.75       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 28, 2023,
placed the rating(s) of ACT under the 'issuer non-cooperating'
category as ACT had failed to provide information for monitoring of
the rating. ACT continues to be non-cooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated June 12, 2024, June 22, 2024, July 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).

Anjaneya Cotton Traders (ACT) is a propriety concern started by Mr.
Challa Vishwanadha Bhargava Reddy in 2007. Day to day activities of
the firm is looked after by his father Mr. Siva Venkata Reddy. The
firm is engaged in manufacturing and processing of Kappas into
cotton lint. The firm has 14 double roller cotton ginning machine
and baling press located at Guntur district of Andhra Pradesh. The
firm acquires cotton directly from the farmers and after ginning,
sells the same in the domestic market.


APOORVA CONSTRUCTION: Ind-Ra Cuts Bank Loan Rating to BB
--------------------------------------------------------
India Ratings and Research (Ind-Ra) has downgraded Apoorva
Construction Co's (ACC) bank facilities' ratings to 'IND BB' from
'IND BB+'. The Outlook is Stable.

The instrument-wise rating actions are:

-- INR250 mil. Fund-based working capital limits Long-term rating

     downgraded; short-term rating affirmed with IND BB/Stable/IND

     A4+ rating;

-- INR200 mil. (reduced from INR250 mil.) Non-fund-based working
     capital limits affirmed with IND A4+ rating; and

-- INR50 mil. Fund-based working capital limits assigned with IND

     BB/Stable/IND A4+ rating.

Detailed Rationale of the Rating Action

The downgrade reflects the deterioration in the revenue, EBITDA
margin and credit metrics in FY24. Furthermore, Ind-Ra expects the
revenue to decline further in FY25, while the EBITDA margin and
credit metrics are likely to remain at similar levels. However, the
rating is supported by the experienced promoters.

Detailed Description of Key Rating Drivers

Small Scale of Operations; Decline in Revenue: ACC's revenue
declined to INR776.56 million in FY24 (FY23: IN1,016.17million) as
the company did not receive any new work orders during the year. As
of July 2024, ACC had an outstanding order book of INR2,264
million, out of which, orders worth INR1,000 million are scheduled
to be executed in FY25, and the balance would be executed in the
subsequent period. However, considering the historical delays in
execution of orders, Ind-Ra expects the revenue to deteriorate
further in FY25.

Average EBITDA Margins: ACC's EBITDA margins declined to 7.42% in
FY24 (FY23: 7.63%) due to an increase in overall expenses. The ROCE
was 12.5% in FY24 (FY23:20.4%). In FY25, Ind-Ra expects the EBITDA
margin to be range-bound between7%-8% due to similar nature of work
orders.

Deterioration in Credit Metrics:  ACC's credit metrics deteriorated
in FY24 due to an increase in debt levels to INR317.81 million
(FY23:246.15 million) and the consequent rise in interest expenses.
The interest coverage (operating EBITDA/gross interest expenses)
was 1.81x in FY24 (FY23:2.43x) and the net leverage (total adjusted
net debt/operating EBITDAR) was 5.49x (3.14x). Ind-Ra expects the
credit metrics to remain at similar levels over FY25 due to the
absence of any debt-led capex plans.

Stretched Liquidity: ACC's average maximum utilization of the
fund-based working capital limits was around 88.12% and that of the
non-fund based working capital limits was 60.59% over the 12 months
ended July 2024.

Experienced Promoters: The ratings are supported by ACC's
promoters' experience of 13 years in the civil construction
business, which has led to established relationships with suppliers
and customers.

Liquidity

Stretched: In FY24, the cash flow from operations turned positive
to INR133.93 million (FY23:  INR23.42 million), mainly due to
favorable changes in working capital.  The free cash flow increased
to INR119.10 million in FY24 (FY23: INR16.60 million). The cash and
cash equivalents stood at INR1.55 million in FY24 (FY23: INR2.44
million). In FY24, despite an increase in inventory days to 47 days
(FY23: 10 days), the net working capital cycle of the company
turned negative at 12 days (five days), and creditors days to 72
days (FY60 days). ACC has debt obligations of INR12.6 million each
in FY25 and FY26.

Rating Sensitivities

Negative: Inability to create and sustain a sizeable order book
along with delays in the execution of new orders and deterioration
in the credit metrics, with the interest coverage falling below
1.6x, on a sustained basis, and weakening of the liquidity position
will be negative for the ratings.

Positive: An increase in the scale of operations along with revenue
visibility stemming from an enhanced order book while maintaining
the liquidity position and credit metrics will be positive for the
ratings.

About the Company

Incorporated in 2010, Karnataka-based ACC is a partnership firm
engaged in the construction of buildings for various government
departments such as the Karnataka Residential Educational
Institution Society, Karnataka State Police Housing, Karnataka
State Road Transport Corporation, Karnataka Public Works Department
and Infrastructure Development Corporation Ltd. B Palakshiah and S
G Shashikala are the promoters of the firm.



BALLARPUR INDUSTRIES: Ind-Ra Keeps D Rating in NonCooperating
-------------------------------------------------------------
India Ratings and Research (Ind-Ra) has maintained Ballarpur
Industries Limited's instrument(s) rating in the non-cooperating
category. The issuer did not participate in the surveillance
exercise, despite continuous requests and follow-ups by the agency
through emails and phone calls. Therefore, investors and other
users are advised to take appropriate caution while using the
rating. The rating will continue to appear as 'IND D (ISSUER NOT
COOPERATING)' on the agency's website.

The detailed rating actions are:

-- INR2,860.7 bil. Fund/Non-Fund Based Working Capital Limit
     maintained in non-cooperating category with IND D (ISSUER NOT

     COOPERATING) rating;

-- INR840.3 mil. Non-Convertible Debenture ISIN (INE294A07125)
     issued on January 28, 2014 with a coupon rate 11.75% due on
     January 27, 2024 maintained in non-cooperating category with  

     IND D (ISSUER NOT COOPERATING) rating; and

-- INR460 mil. Term loan maintained in non-cooperating category
     With IND D (ISSUER NOT COOPERATING) rating.

Note: ISSUER NOT COOPERATING: Issuer did not cooperate; based on
the best available information

Detailed Rationale of the Rating Action

The ratings are maintained in the non-cooperating category in
accordance with Ind-Ra's policy of Issuer Non-Cooperation.

Non-Cooperation by the Issuer

Ind-Ra has not received adequate information and has not been able
to conduct management interaction with Ballarpur Industries Limited
while reviewing the rating. Ind-Ra had consistently followed up
with Ballarpur Industries Limited over emails, apart from phone
calls.

Limitations regarding Information Availability

Ind-Ra has reviewed the credit ratings of Ballarpur Industries
Limited on the basis of best available information and is unable to
provide a forward-looking credit view. Hence, the current
outstanding rating might not reflect Ballarpur Industries Limited's
credit strength. 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.

About the Company

BILT, on a consolidated basis, has one production facility in
Malaysia and six production facilities across India, of which
Ballarpur, Bhigwan, Sewa and Ashti units are under BILT Graphic
Paper Products, while Kamalapuram and Shree Gopal units are under
BILT. The company has total paper capacity of around 1 million
metric tons and pulp capacity of around 0.8 million metric tons
including rayon grade pulp capacity.


BANDLAGUDA JAGIR: ICRA Keeps B+ Issuer Rating in Not Cooperating
----------------------------------------------------------------
ICRA has kept the Long-Term rating of Bandlaguda Jagir Municipal
Corporation (BJMC) in the 'Issuer Not Cooperating' category. The
rating is denoted as "[ICRA]B+(Stable); ISSUER NOT COOPERATING".

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

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

Bandlaguda Jagir Municipal Corporation (BJMC) is an urban local
body (ULB) that has been recently constituted. It was initially
constituted as a municipality by merging five-gram panchayats
namely Bandlaguda Jagir, Himayathsagar, Hydershakote, Kismathpur
and Peeramcheruvu in April 2019. Subsequently, its status was
upgraded to a municipal corporation in June 2019. The ULB provides
urban infrastructure services to Bandlaguda Jagir and is governed
by the Telangana Municipalities Act 2019 (Act). The BJMC covers an
area of37.1 sq. km. and serves a population of 1.52 lakh (projected
as on date). Its main functions include solid waste management and
construction, repair and maintenance of roads and streetlights. The
ULB is divided into 22 municipal wards and is governed by an
elected body (Council) headed by a mayor, while the Commissioner
acts as the chief executive, overseeing its everyday functioning.


BHATIA COKE: ICRA Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------
ICRA has kept the long-term and Short-term rating of Bhatia Coke &
Energy Limited (BCEL) in the 'Issuer Not Cooperating' category. The
rating is denoted as [ICRA]D/[ICRA]D; ISSUER NOT COOPERATING.

                    Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Short-term        75.50      [ICRA]D; ISSUER NOT COOPERATING;
   Non-fund based               Rating continues to remain under
   Others                       'Issuer Not Cooperating'
                                Category

   Long-term-       110.83      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Term Loan                    'Issuer Not Cooperating'
                                Category

   Long-term         14.00      [ICRA]D; ISSUER NOT COOPERATING;
   Non-fund based               Rating continues to remain under
   Others                       'Issuer Not Cooperating'
                                Category

   Long-term-        24.00      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Cash Credit                  'Issuer Not Cooperating'
                                Category

   Long Term-        75.67      [ICRA]D; ISSUER NOT COOPERATING;
   Unallocated                  Rating Continues to remain under
                                'Issuer Not Cooperating'
                                Category

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

A part of Bhatia Group of Indore, Bhatia Coke & Energy Limited
(BCEL) is a manufacturer of coke with an installed capacity of
340,000 MTPA. In addition, the company also has 22.5MW capacity for
power generation using waste heat recovered from coke oven plant.
BCEL was incorporated in June 2008; however, it didn't undertake
any operations till business transfer agreement was signed with
erstwhile flagship company of the group i.e. Bhatia International
Limited, which has been renamed to Asian Natural Resources (India)
Limited (ANRIL). As a part of Bhatia Group's restructuring plans,
coke manufacturing unit having capacity of 168,000 MTPA and 10MW
power plant based on waste heat recovered from coke oven plant were
transferred to BCEL. The effective date of transfer of business to
BCEL was October 2009; however, actual transfer happened in
February 2011 after appraisal and approval of bankers. Subsequently
in FY2013, BCEL completed brown-field capacity expansion program at
its unit in Gummidipoondi, Tamil Nadu, whereby coke manufacturing
capacity was doubled to about 340,000 MTPA and power generation
capacity was increased to about 22.5 MW.


BIDAR SOLAR: CARE Keeps D Debt Rating in Not Cooperating Category
-----------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Bidar Solar
Power Private Limited (BSPPL) continues to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      76.00       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 1, 2023,
placed the rating(s) of BSPPL under the 'issuer non-cooperating'
category as BSPPL had failed to provide information for monitoring
of the rating. BSPPL 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).

Bidar Solar Power Private Limited (BSPPL), is a special purpose
vehicle (SPV) sponsored by GKC Projects Ltd (GKCPL) for setting up
Solar PV (Photovoltaic) power plant in the Bidar district of
Karnataka on Design, Build, Finance, operate and Transfer (DBFOT)
basis. The installed capacity of the plant is 10 MW. The project
has achieved commercial operational date (COD) on August 28, 2014.


BIMLA RICE: CARE Lowers Rating on INR11.12cr LT Loan to D
---------------------------------------------------------
CARE Ratings revised the ratings on certain bank facilities of
Bimla Rice international (BRI), as:

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      11.12       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category and Revised from
                                   CARE B-; Stable

Rationale & Key Rating Drivers

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

The ratings have been revised on account of non-availability of
requisite information. Further it also considers ongoing delay in
debt servicing as recognized from publicly available information
i.e., e-auction notice as well as CIBIL Filings made by the
lender.

Kaithal-based (Haryana) BRI was established as a partnership firm
in 1998 and is currently being managed by Mr. Sushil Kumar, Mr
Natish Gupta and Mr. Sahil Gupta. The firm is engaged in milling,
processing and trading of basmati and non-basmati rice. The
processing unit of the firm is located in Kaithal, Jind, Haryana.


BYJU'S: SC Refuses to Pass Interim Order to Stop Setting Up of CoC
------------------------------------------------------------------
The Economic Times reports that the Supreme Court on Aug. 20
refused to restrain the interim resolution professional (IRP) of
debt-ridden Think & Learn Pvt Ltd, the parent of online educational
services company Byju's, from constituting a committee of creditors
(CoC).

A bench led by Chief Justice DY Chandrachud agreed to hear the case
in detail on Aug. 22, including the bankrupt edtech company's
request to stall the formation of CoC, ET relates.

Requesting the apex court to direct IRP Pankaj Srivastava against
constituting the panel before Aug. 23, senior counsel AM Singhvi,
appearing for the edutech firm, told the SC that it would be
infructuous if the CoC was constituted within 48 hours, according
to ET.

ET relates that solicitor General Tushar Mehta, appearing for the
Board of Control for Cricket in India (BCCI), said that the
committee cannot be formed without the SC hearing the matter.

According to ET, the Supreme Court had on August 14 in effect
revived the insolvency case against Byju's, suspending the National
Company Law Appellate Tribunal's order that had quashed bankruptcy
proceedings against the company and approved a INR158.9 crore
settlement deal between Think & Learn and BCCI, its operational
creditor.

While issuing a notice to Think & Learn, its co-founder Byju
Raveendran and the cricket board on US lender GLAS Trust Co LLC's
plea against the settlement, the apex court had also asked the
cricket board to keep INR158 crore, realised in the settlement, in
a separate escrow account.

GLAS Trust, the trustee for lenders owed $1.2 billion, had opposed
the settlement arrived at between the edutech firm and BCCI,
alleging the money paid by Byju Raveendran's brother Riju Ravindran
was tainted.

                            About Byju's

Based in Bengaluru, Karnataka, India, Byju's operates an online
learning platform intended to deliver engaging and accessible
education. The company's platform makes use of original content,
watch-and-learn videos, animations, and interactive simulations
that make learning contextual, visual, and practical, enabling
students to receive a personalized educational experience.

As reported in the Troubled Company Reporter-Asia Pacific in
mid-July 2024, Byju's will face insolvency proceedings for failure
to pay $19 million in dues to the country's cricket board. Reuters
said Byju's has suffered numerous setbacks in recent years,
including boardroom exits and a tussle with investors who accused
CEO Byju Raveendran of corporate governance lapses, job cuts and a
collapse in its valuation to less than $3 billion. Byju's has
denied any wrongdoing.

According to Reuters, a ruling by India's companies tribunal on
July 16, following a complaint by the Board of Control for Cricket
in India (BCCI), initiated insolvency proceedings. These will
include the appointment of an interim resolution professional,
Pankaj Srivastava, who will oversee the management of Byju's as the
company's board of directors is suspended as per law.  CEO
Raveendran will report to the resolution professional and the
company's assets will remain frozen while the proceedings
continue.

The TCR-AP, citing Moneycontrol, reported on Jan. 26, 2024, that
foreign lenders, who collectively extended more than 85% of Byju's
$1.2 billion term loan, have filed an insolvency petition against
the online tutor in India. Moneycontrol related that the bankruptcy
petition was filed in January 2024 in the Bengaluru bench of the
National Company Law Tribunal (NCLT), the people said, requesting
anonymity.

The TCR-AP on Aug. 5, 2024, reported that the National Company Law
Appellate Tribunal (NCLAT) on Aug. 2, 2024, accepted the settlement
between Byju Raveendran and the Board of Control for Cricket in
India (BCCI), thus removing Byju's parent Think and Learn from the
insolvency resolution process.

BYJU's Alpha, Inc., a U.S. unit of Byju's, sought protection under
Chapter 11 of the U.S. Bankruptcy Code (Bankr. D. Del. Case No.
24-10140) on Feb. 1, 2024.  In the petition signed by Timothy R.
Pohl, chief executive officer, the Debtor disclosed up to $1
billion in assets and up to $10 billion in liabilities.

CHANDRI PAPER: ICRA Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
ICRA has kept the Long-Term and Short-Term rating of Chandri Paper
& Allied Products Private Limited (CPAPPL) in the 'Issuer Not
Cooperating' category. The ratings are denoted as "[ICRA]D; ISSUER
NOT COOPERATING/[ICRA]D; ISSUER NOT COOPERATING".

                    Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Long-term-        12.50      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Cash Credit                  'Issuer Not Cooperating'
                                Category

   Short-term        21.25      [ICRA]D; ISSUER NOT COOPERATING;
   Non-fund based               Rating continues to remain under
   Others                       'Issuer Not Cooperating'
                                Category

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

CPAPPL was incorporated in the year 2003 with an objective of
manufacturing and trading paraffin wax from slack wax and had
established its manufacturing facilities at Tarapur (Maharashtra)
with a capacity to produce 3,600 MT of paraffin wax
annually. Since inception, CPAPPL has been supplying paraffin wax
primarily to the local customers engaged in the manufacture of
candles. In 2008, the company forayed into the business of trading
base oil, wherein it imported base oil from oil refining companies
based in Iran, Hongkong, and Singapore and sold them in the
domestic market to companies involved in manufacturing of oil
related products such as vaseline, grease, engine oil, and
transformer oil.


CLASSIC CORRUGATIONS: ICRA Keeps B Ratings in Not Cooperating
-------------------------------------------------------------
ICRA has kept the long-term rating of Classic Corrugations Private
Limited in the 'Issuer Not Cooperating' category. The rating is
denoted as [ICRA]B(Stable); ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          6.11       [ICRA]B (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Term Loan                      to remain under 'Issuer Not
                                  Cooperating' category

   Long Term-          6.00       [ICRA]B (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

   Long Term-          0.39       [ICRA]B (Stable) ISSUER NOT
   Unallocated                    COOPERATING; Rating continues
                                  to remain under 'Issuer Not
                                  Cooperating' category

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

Classic Corrugations Pvt. Ltd. (CCPL) was incorporated in April
2011 and started its commercial operations from July 2013 onwards.
The company is engaged in the business of manufacturing kraft paper
based corrugated boxes. CCPL has an installed capacity to process
~18000 MTPA of kraft paper at its sole manufacturing facility
located in Daskroi area near Ahmedabad, Gujarat. CCPL is a closely
held entity with the members of the Todi family being the key
stakeholders.


DOLLY EXIM: ICRA Moves B Debt Ratings to Not Cooperating Category
-----------------------------------------------------------------
ICRA has moved the rating for the bank facilities of Dolly Exim
Private Limited (DEPL) to the 'Issuer Not Cooperating' category.
The rating is denoted as '[ICRA]B(Stable); ISSUER NOT
COOPERATING'.

                     Amount
   Facilities      (INR crore)     Ratings
   ----------      -----------     -------
   Long Term-          8.20        [ICRA]B (Stable) ISSUER NOT
   Fund Based-                     COOPERATING; Rating Moved to
   Overdraft                       the 'Issuer Not Cooperating'
                                   Category

   Long Term-          9.80        [ICRA]B (Stable) ISSUER NOT
   Fund Based-                     COOPERATING; Rating Moved to
   Term loan                       the 'Issuer Not Cooperating'
                                   Category

The rating is based on limited cooperation from the entity since
the time it was last rated in May 2023. As a part of its process
and in accordance with its rating agreement with DEPL, ICRA has
been trying to seek information from the entity to monitor its
performance, but despite repeated requests by ICRA, the entity's
management has remained non-cooperative. In the absence of
requisite information and in line with the aforesaid policy of
ICRA, a rating view has been taken on the entity based on the best
available information.

Incorporated in 1978 by Mr. Vinod Deora, DEPL is primarily involved
in the trade of grey yarn and fabric for suiting and shirting. The
company operates in Maharashtra and Gujarat and enjoys established
relationships with most of its customers and
suppliers. Apart from fabric trading, it extends loans and advances
to suppliers and third parties. The interest received from loans
and advances contributes to around 5-10% of the company's total
revenues (operating and non-operating).


DURGA CONSTRUCTION: CARE Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Durga
Construction Co. Kundapura (DCCK) continues to remain in the
'Issuer Not Cooperating' category.

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

   Short Term Bank      2.00       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category
  
Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 10, 2023,
placed the rating(s) of DCCK under the 'issuer non-cooperating'
category as DCCK had failed to provide information for monitoring
of the rating. DCCK 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,
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).

Karnataka based, Durga Constructions Co. (DCCK) was established as
a partnership firm in the year 1996 and promoted by Mr. Shetty
Subhaschandra Kandavara, Mrs. Anup ama S Shetty, Mr. Ramkishan
Hegde and Ms. Ashwini S Shetty. The firm is engaged in civil
construction works like construction of roads, canals and bridges
for state government of Karnataka. The firm receives the work order
from government organization by participating in the tenders.


DUTTA AGRO: CARE Keeps D Debt Ratings in Not Cooperating Category
-----------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Dutta Agro
Plantations Private Limited (DAPPL) continue to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       8.89       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Short Term Bank      0.35       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 15, 2023,
placed the rating(s) of DAPPL under the 'issuer non-cooperating'
category as DAPPL had failed to provide information for monitoring
of the rating. DAPPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated April 30, 2024, May 10, 2024,
May 20, 2024.

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

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

Dutta Agro Plantations Private Limited (DAPPL) was incorporated in
1998 by Mr. Sanjay Dutta. Earlier the company was into trading of
tea leaves till October 2015. However, the company has set up its
tea processing plant and started processing and sale of tea from
November 2015 onwards. The processing plant of the company is
located at Chaoaphali Basti, Jalpaiguri, West Bengal.


EMPEE SUGARS: ICRA Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------
ICRA has kept the long-term and Short-Term ratings of Empee Sugars
and Chemicals Limited (ESCL) in the 'Issuer Not Cooperating'
category. The rating is denoted as [ICRA]D/[ICRA]D; ISSUER NOT
COOPERATING.

                      Amount
   Facilities      (INR crore)   Ratings
   ----------      -----------   -------
   Short-term        128.18      [ICRA]D; ISSUER NOT COOPERATING;
   Non-fund based                Rating continues to remain under
   Others                        'Issuer Not Cooperating'
                                 Category

   Long-term-        127.14      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Cash Credit                   'Issuer Not Cooperating'
                                 Category

   Long-term-        384.90      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating Continues to remain under
   Term Loan                     'Issuer Not Cooperating'
                                 Category

   Long Term-         0.78       [ICRA]D; ISSUER NOT COOPERATING;
   Unallocated                   Rating Continues to remain under
                                 'Issuer Not Cooperating'
                                 Category

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

ESCL is engaged in the manufacturing of sugar and spirits including
ethanol. The Company started its cane crushing operation in 1992 at
Naidupet Unit in Andhra Pradesh and later ventured into the
production of Spirits namely rectified spirits and extra neutral
alcohol. ESCL has two operating units at Naidupet (Nellore) in
Andhrapradesh and Ambasamudram (Tirunelveli) in Tamil Nadu. ESCL
has 8000 TCD cane crushing capacity, integrated with 60 klpd
distillery and 50 MW cogeneration plant at Ambasamudram and 3000
TCD and 20 klpd distillery at Naidupet. ESCL also has a subsidiary
Empee Power Company Limited, which operates 20 MW cogeneration
power plant at Naidupet. Its Ambasamudram unit is facing cane
availability issues and the sugar production is discontinued.
Further, the 50 MW power co-gen plant also has stopped generation
of power since Dec. 1, 2014.


EMT MEGATHERM: CARE Lowers Rating on INR14cr LT Loan to D
---------------------------------------------------------
CARE Ratings has revised the ratings on certain bank facilities of
EMT Megatherm Private Limited (EMPL), as:

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

   Long Term/          25.00       CARE D/CARE D; ISSUER NOT
   Short Term                      COOPERATING; Rating continues
   Bank Facilities                 to remain under ISSUER NOT
                                   COOPERATING category and
                                   Revised from CARE C; Stable/
                                   CARE A4

   Short Term Bank     27.00       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   Under ISSUER NOT COOPERATING
                                   Category and Revised from
                                   CARE A4

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated September 8,
2023, placed the rating(s) of EMPL under the 'issuer
non-cooperating' category as EMPL had failed to provide information
for monitoring of the rating. EMPL continues to be non-cooperative
despite repeated requests for submission of information through
e-mails, phone calls and a letter/email dated July 24, 2024, August
3, 2024, August 13, 2024 and August 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).

The ratings for EMPL have been revised on account of delays in debt
servicing as recognized from publicly available information
i.e. bank certificate.

EMT Megatherm Pvt. Ltd (EMPL) was originally incorporated in July
1998 by the Government of West Bengal (GoWB) as Engel India
Machines & Tools for manufacturing of injection moulding machines
for the plastic industry. In October 2005, the Megatherm
Electronics Pvt Ltd (MEPL) along with its various group companies
took over around 90.1% stake in the company thereby reducing the
stake of GoWB to balance 9.9%. Prior to acquisition, MEPL was
engaged in manufacturing of induction equipment's and executing EPC
contracts in the same field.

Post-acquisition, MEPL gradually transferred its entire operation
into EMT and currently it is also executing certain EPC contracts
on its own, wherein MEPL procures its requirement of induction
equipment from EMPL. EMPL is currently engaged in the manufacturing
of induction equipment(like induction melting furnace, induction
heating furnace, electric arc melting furnace, ladle refining
furnace and continuous steel casting machines) and execution of EPC
contracts for steel, foundry & forging and transformer sector.

ESS ENN: Ind-Ra Affirms BB+ Term Rating, Outlook Negative
---------------------------------------------------------
India Ratings and Research (Ind-Ra) has revised the Outlook on ESS
ENN Exports' (EEE) bank facilities to Negative from Stable, while
affirming the rating at IND BB+.

The detailed rating actions are:

-- INR14.93 mil. (reduced from INR41.35 mil.) Term loan due on
     March 31, 2027 affirmed: Outlook revised to Negative with
     IND BB+/Negative rating;

-- INR600 mil. Fund-based working capital limit affirmed: Outlook

     revised to Negative with IND BB+/Negative/IND A4+ rating; and

-- INR26.41 mil. Proposed fund-based working capital limit
     assigned with IND BB+/Negative/IND A4+ rating.

Detailed Rationale of the Rating Action

The Negative Outlook reflects a decline in EEE's scale of
operations in FY24, leading to deterioration in the credit metrics;
modest EBITDA margins and customer concentration risk. Ind-Ra
expects the company's customer concentration risk to continue while
the scale of operations would remain small despite likely
increasing marginally in the medium term. However, the ratings are
supported by the experienced promoters.

Detailed Description of Key Rating Drivers

Small Scale of Operations:   The ratings reflect EEE's small scale
of operations, with its revenue plummeting to INR789.42 million in
FY24 (FY23: INR1,535.70 million) and the EBITDA slipping to
INR56.15 million (INR88.46 million), due to lower orders received
from customers. In 1QFY25, EEE booked revenue of INR280 million and
had an order book of INR391.92 million as of July 2024, that are
scheduled to be executed by February 2025. In the medium term,
Ind-Ra expects EEE's scale of operations to remain small despite
its revenue improving marginally given the orders in hand and a
likely improvement in the order book. The company's FY24 numbers
are provisional in nature.

Moderate Credit Metrics:  EEE credit metrics remained average with
the gross interest coverage (operating EBITDA/gross interest
expenses) reducing to 1.66x in FY24 (FY23: 1.96x) and the net
leverage (total adjusted net debt/operating EBITDAR) increasing to
6.62x (2.15x), due to the reduced EBITDA. In FY25, Ind-Ra expects
the credit metrics to improve slightly on the back of the likely
marginal improvement in the EBITDA and scheduled repayment of term
loans.

Modest EBITDA Margins:  EEE's EBITDA margin remained modest but
improved to 7.11% in FY24 (FY23: 5.76%), due to lower revenue base
and fixed margin on per piece basis.  The return on capital
employed slipped to 10.70% in FY24 (FY23: 19%). Ind-Ra expects the
EBITDA margin to remain at similar level due to the likely
stability in the business.

Customer Concentration Risk: EEE's whole revenue was generated from
one customer (TAKKO HOLDING GMBH, Germany). Furthermore, the
company has not added any new customers in FY24 to reduce its
customer concentration risk, exposing it to material customer
concentration risk.

Experienced Promoters: The ratings, however, are supported by the
promoters' more than three decades of experience in the textile
industry, leading to established relationships with customers as
well as suppliers.

Liquidity

Stretched: EEE does not have any capital market exposure and relies
on banks and financial institutions to meet its funding
requirements. The cash flow from operations turned to negative
IN122.63 million in FY24 (FY23: INR79.99 million) due to reduced
EBITDA and unfavorable changes in the working capital of INR147.28
million. Consequently, the free cash flow also turned to negative
INR122.65 million in FY24 (FY23: INR79.99 million) despite the
absence of any capex. The average net working capital cycle
elongated to 193 days in FY24 (FY23: 51 days), due to increased
inventory days of 169 (45). EEE's average maximum monthly
utilization of the fund-based limits was 51.96% during the 12
months ended June 2024. The cash and cash equivalents stood at
INR11.97 million at FYE24 (FYE23: INR119.13 million). EEE has
repayment obligations of INR6.90 million and INR4.6 million for
FY25 and FY26.

Rating Sensitivities

Negative: A decline in the scale of operations, leading to
deterioration in the overall credit metrics with the interest
coverage falling below 1.75x and/or pressure on the liquidity
position, all on a sustained basis, will be negative for the
ratings.

Positive: A decline in the customer concentration and significant
growth in the scale of operations, while maintaining the credit
metrics with the interest coverage improving above 1.75x, along
with an improvement in liquidity, all on a sustained basis, will be
positive for the ratings.

About the Company

Established in 2004, EEE is an apparel and garment manufacturer and
exporter based in Tirupur with a capacity to produce 7.2 million
pieces annually. The partners in the firm are Sundar Srinivasan, S
Seethalakshmi and S Nanthakumar.



ETHICS POLYSACK: ICRA Keeps D Debt Ratings in Not Cooperating
-------------------------------------------------------------
ICRA has kept the Long-Term rating of Ethics Polysack LLP in the
'Issuer Not Cooperating' category. The ratings are denoted as
"[ICRA]D; ISSUER NOT COOPERATING".

                    Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Long-term-         1.40      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Cash Credit                  'Issuer Not Cooperating'
                                Category

   Long-term-         4.60      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Term Loan                    'Issuer Not Cooperating'
                                Category

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

Ethics Polysack LLP was established in March 2016 as a limited
liability partnership with Mr. Darshan Jivani, Mr. Jaysukh Jivani,
Mr. Mitesh Patel, Mr. Jayesh Fefar and Mr. Piyush Fefar as
partners. It is setting up a greenfield project at Tankara, Gujarat
and proposes to engage in manufacture of woven sacks, fabrics and
tarpaulin. The facility will be equipped with 1 extrusion plant, 33
looms, 1 lamination plant and 2 heat sealing machines with a
proposed installed capacity of manufacturing 1500 tonnes of PP/HDPE
laminated fabric per annum. The company's commercial operational
are expected to commence by April 2017, as against the planned
commissioning in January 2017 owing to non-availability of
machinery with its suppliers, who in turn import it from Germany
and USA.


GOVARDHAN ISPAT: ICRA Keeps B+ Debt Ratings in Not Cooperating
--------------------------------------------------------------
ICRA has kept the Long-Term rating of Govardhan Ispat (India) Pvt
Ltd (GIPL) in the 'Issuer Not Cooperating' category. The rating is
denoted as "[ICRA]B+(Stable) ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          8.46       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

   Long Term-         11.79       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Term Loan                      to remain under 'Issuer Not
                                  Cooperating' category

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

Incorporated in 2013, Govardhan Ispat (India) Pvt. Ltd. (GIPL) is
engaged in the business of manufacturing mild steel (MS) structural
items, namely channels, angles, rounds, flats and squares. GIPL
commenced its operations from February 14, 2015, with installed
capacity of 24,000 MTPA and expanded its capacity in end June 2015
by 36,000 MTPA. The manufacturing facility of the company is
located at Didarganj, Patna. Currently, the annual production
capacity of the rolling mill stands at 60,000 MTPA.


HUTAIB INTERIORS: CARE Keeps B- Debt Rating in Not Cooperating
--------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Hutaib
Interiors (HI) continues to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      10.00       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 12, 2023,
placed the rating(s) of HI under the 'issuer non-cooperating'
category as HI had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. HI 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 and 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).

Established in 2012 by Mrs. Rizwana Yusuf Mithailwala as a
proprietorship concern, M/s. Hutaib Interiors (HI) is engaged in
interior contracting & also in printing of self-adhesive labels.
The entity is engaged in providing various services in interior
designing viz. interior fit-outs, sanitary works, plumbing works,
etc.

IL&FS GROUP: Wants to Sell Stake in Insolvent Cos. With 'Haircut'
-----------------------------------------------------------------
The Times of India reports that IL&FS group has approached the
NCLAT to seek permission to sell its stake with a "haircut" and
without shareholders' approval in its companies, which are
insolvent with unsustainable debt and placed under Category II list
of resolution framework.

Government sought time to file a reply from NCLAT in the last
hearing earlier over IL&FS' interim application to sell a stake in
group entities falling under Category II, whose highest bid amount
was lesser than their debt, TOI relates.

In this process, "lenders, as well as shareholders, would anyway
have to take a haircut for their respective debt/ and equities,"
IL&FS said, adding that it would also ensure the revival of such
entity, balancing the interests of stakeholders, TOI relays. The
resolution of such companies is in line with the process followed
under the Insolvency & Bankruptcy Code, where the requirement of
seeking consent from shareholders is dispensed with, IL&FS has
submitted.

                            About IL&FS

Infrastructure Leasing & Financial Services Limited (IL&FS) --
https://www.ilfsindia.com/ -- was a non-banking finance company
that provided credit and other services such as debt syndication
and corporate advisory.

The Indian government, in October 2018, stepped in to take control
of crisis-ridden IL&FS by moving the National Company Law Tribunal
(NCLT) to supersede and reconstitute the board of the firm which
has defaulted on a series of its debt payments, according to Indian
Express. This was said to be an attempt to restore the confidence
of financial markets in the credibility and solvency of the
infrastructure financing and development group.


INDALC SPIRITS: Ind-Ra Keeps B+ Rating in NonCooperating
--------------------------------------------------------
India Ratings and Research (Ind-Ra) has maintained Indalc Spirits
Pvt. Ltd.'s (ISPL) bank facilities' ratings in the non-cooperating
category and has simultaneously withdrawn it.

The detailed rating actions are:

-- INR740 mil. Proposed term loan* maintained in non-cooperating
     category and withdrawn; and

-- INR220 mil. Proposed fund-based working capital limit**
     maintained in non-cooperating category and withdrawn

Note: ISSUER NOT COOPERATING: The issuer did not cooperate, based
on best available information

WD - Rating Withdrawn

*Maintained at 'IND B+/Stable (ISSUER NOT COOPERATING)' before
being withdrawn

**Maintained at 'IND B+/ Stable(ISSUER NOT COOPERATING)'/'IND A4
(ISSUER NOT COOPERATING)' before being withdrawn

Detailed Rationale of the Rating Action

The ratings have been maintained in the non-cooperating category
before being withdrawn because the issuer did not participate in
the rating exercise despite repeated requests by the agency through
phone calls and emails, and has not provided information about
latest audited financial statement, sanctioned bank facilities and
utilization, business plans and projections for the next three
years, and management certificate. This is in accordance with
Ind-Ra's policy of 'Guidelines on What Constitutes
Non-cooperation'.

Ind-Ra is no longer required to maintain the ratings, as the
company did not proceed with the proposed bank facilities as
envisaged and a request for withdrawal of ratings from the company.
This is consistent with Ind-Ra's Policy on Withdrawal of Ratings.
Ind-Ra will no longer provide analytical and rating coverage for
the company.

Non-Cooperation by the Issuer

Ind-Ra has not received adequate information and has not been able
to conduct management interactions with ISPL while reviewing the
rating. Ind-Ra had consistently followed up with ISPL over emails,
apart from phone calls since December 2023. The issuer has also not
been submitting the monthly no default statement since September
2023.

Limitations regarding Information Availability

Ind-Ra is unable to provide an updated forward-looking view on the
credit rating of ISPL, as the agency does not have adequate
information to review the rating. 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. ISPL has been
non-cooperative with the agency since 8 December 2023.

About the Company

Incorporated in August 2020, ISPL is setting up a 100 kilo liters
per day grain-based distillery plant along with a 3MW captive power
plant at Saptasajya village in Odisha. The registered office is in
Bhubaneswar, Odisha, and the company is  likely to commence
operations from September 2024.

Correction in Previous Rating Action Commentary

Ind-Ra updates the rating action commentary published on December
8, 2023 to correctly state the instrument type as proposed term
loan and proposed fund-based working capital limit and to remove
the maturity date of the term loan.



JAGRITI SOLVEX: CARE Keeps D Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Shri
Jagriti Solvex Private Limited (SJSPL) continues to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      15.88       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 19, 2023,
placed the rating(s) of SJSPL under the 'issuer non-cooperating'
category as SJSPL had failed to provide information for monitoring
of the rating. SJSPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated May 4, 2024, May 14, 2024, May
24, 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).

Shri Jagriti Solvex Private Limited was incorporated in November
2011 with an objective to enter into the extraction of rice bran
oil business. However, the company started its commercial operation
from April 2017. The company procures raw material i.e. rice bran
from the rice millers. The company also sells its by-products i.e.
rice bran crude oil; rice bran fatty acid etc. in open market. The
company sales rice bran oil (refined) under the brand name of
“Johar”. The manufacturing unit of the company is located at
Village: Mohandi, Bagbahra, Mahasamund, Chhattisgarh with an
installed capacity of 60000 metric tons per annum.

Mr. Kamal Kumar, Mr. Shashank Srivastava and Mr. Harshwardhan
Kaushik who have around 20 years, 12 years and 05 years of
experience in similar line of business, look after the day to day
operation of the company.

JAGTIAL MUNICIPALITY: ICRA Keeps B+ Rating in Not Cooperating
-------------------------------------------------------------
ICRA has kept the long-term rating of Jagtial Municipality (JM) in
the 'Issuer Not Cooperating' category. The rating is denoted as
[ICRA]B+(Stable); ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Issuer Rating        -         [ICRA]B+(Stable); ISSUER NOT
                                  COOPERATING, Rating Continues
                                  to remain under the 'Issuer Not
                                  Cooperating' category

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

Jagtial Municipality (JM), constituted in 1952, provides urban
infrastructure services to the town of Jagtial and is governedby
the Telangana Municipalities Act, 2019. The JM covers an area of
30.3 sq. km. and serves a population of 1.20 lakh (projected for
FY2021). The limits of the ULB were expanded in 2018 as seven
nearby villages were merged with it. Its main functions include
water supply, SWM and construction, repair and maintenance of roads
and streetlights in its area. The JM is divided into 48 municipal
wards and is governed by an elected body (Council), headed by a
chairperson, while the Commissioner acts as the chief executive,
overseeing its everyday functioning.


JAK ASSOCIATES: ICRA Keeps B+ Debt Ratings in Not Cooperating
-------------------------------------------------------------
ICRA has kept the Long-Term ratings of Jak Associates in the
'Issuer Not Cooperating' category. The ratings are denoted as
"[ICRA]B+(Stable); ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          2.46       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Term Loan                      to remain under 'Issuer Not
                                  Cooperating' category

   Long Term-          1.00       [ICRA]B+ (Stable) ISSUER NOT
   Non Fund Based                 COOPERATING; Rating continues
   Others                         to remain under 'Issuer Not
                                  Cooperating' category
   Long Term-          3.54       [ICRA]B+ (Stable) ISSUER NOT
   Unallocated                    COOPERATING; Rating continues
                                  to remain under 'Issuer Not
                                  Cooperating' category

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

JAK Associates is a partnership firm, established in 2008. The firm
owns and maintains a 4-star hotel property in Domlur, Bangalore. It
has been promoted by Mrs. Kamalamma, Mr. A.S.N. Raju, Mrs. J.
Sridevi, Mr. J. Krishna Chaitanya Varma and Mr. J.S.R. Raju. The
latter four partners are members of the founder family of NCC
Limited (formerly Nagarjuna Construction Company Limited).

The hotel is a G+7 structure, spread over a land area of ~16,700
sft and having a built-up area of ~5,600 0sft. The hotel has a
franchisee agreement with Ramada International Inc. for 15 years.
Ramada Encore has an inventory of 88 rooms, one restaurant, a bar,
a lobby lounge, a conference room and a gym. The hotel is
operational since April 2014.


KAKATIYA CONSTRUCTIONS: ICRA Keeps B+ Ratings in Not Cooperating
----------------------------------------------------------------
ICRA has kept the Long-Term and Short-Term rating of Kakatiya
Constructions (KC) in the 'Issuer Not Cooperating' category. The
ratings are denoted as "[ICRA]B+(Stable); ISSUER NOT
COOPERATING/[ICRA]A4; ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          3.00       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

   Long Term/          4.00       [ICRA]B+ (Stable)/[ICRA]A4;
   Short Term-                    ISSUER NOT COOPERATING;
   Unallocated                    Rating Continues to remain
                                  under issuer not cooperating
                                  category

   Short Term-         3.00       [ICRA]A4 ISSUER NOT
   Non Fund Based                 COOPERATING; Rating continues
   Others                         to remain under 'Issuer Not
                                  Cooperating' category

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

Kakatiya Constructions (KC) was started in 1999. The firm primarily
operates in Telangana. It is a special class civil contractor in
Andhra Pradesh and Telangana for executing building construction.
The firm has been executing building construction contracts for
various Government departments such as Telangana State Education
and Welfare Infrastructure Development Corporation (TSEWIDC),
Tribal Welfare Department and Telangana State Medical Services and
Infrastructure Development Corporation (TSMSIDC), etc.


KARTHIKEYA AGRO: CARE Keeps D Debt Rating in Not Cooperating
------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Karthikeya
Agro Industries (KAI) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       9.23       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 28, 2023,
placed the rating(s) of KAI under the 'issuer non-cooperating'
category as KAI had failed to provide information for monitoring of
the rating. KAI continues to be non-cooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated June 12, 2024, June 22, 2024, July 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).

Karthikeya Agro Industries (KAI) was established in 2013 as a
partnership firm, promoted by Mr. G.Madhusudhana Rao along with his
wife Ms. G Naga Malleswari. The firm is engaged in milling and
processing of rice at Nellore District, Andhra Pradesh, with an
installed capacity to process 16,698 metric tons per annum of rice.
The firm also sells the by products such as broken rice, husk and
bran which comes out during the milling and processing of rice. The
main raw material for the firm is paddy which is directly procured
from local farmers located in and around Nellore. The firm sells
its final product (rice) in the open markets of Tamil Nadu, Andhra
Pradesh and Kerala.


LAGNAM SPINTEX: Ind-Ra Cuts- LongTerm Loan Rating to BB+
--------------------------------------------------------
India Ratings and Research (Ind-Ra) has downgraded Lagnam Spintex
Limited's (LSL) bank facilities to 'IND BB+' from 'IND BBB-'/
Negative and placed them on Rating Watch with Developing
Implications as follows:


-- INR2,344.79 bil. Long-term loans due on March 2028 downgraded;

     Placed on Rating Watch with Developing Implications with IND
     BB+/Rating Watch with Developing Implications;

-- INR1.490 bil. Fund-based facilities downgraded; Placed on
     Rating Watch with Developing Implications with IND BB+/Rating

     Watch with Developing Implications/IND A4+/Rating Watch with
     Developing Implications; and

-- INR40 mil. Non-fund-based facilities downgraded; Placed on
     Rating Watch with Developing Implications with IND A4+/Rating

     Watch with Developing Implications.

Detailed Rationale of the Rating Action

Ind-Ra has placed the ratings on Rating Watch with Developing
Implications in view of the uncertainty with respect to the
operations in Bangladesh, considering the recent developments in
the country. LSL has considerable exposure to Bangladesh through
its customers. The agency will closely monitor the situation and
its evolving status and will resolve the rating watch once it
receives sufficient clarity and information regarding these
factors.

The downgrade reflects LSL's modest credit metrics and likely
stretched liquidity in the short term, on account of the drawdown
of substantial term debt in FY24 for capex against which the
repayments will begin in FY26. The downgrade also reflects the
uncertainty with respect to the possible impact of the political
turmoil in Bangladesh on LSL's overall operations and profitability
in the short term.

Detailed Description of Key Rating Drivers

Medium Scale of Operations: Ind-Ra expects the political turmoil in
Bangladesh to lead to a decline the export revenues from the region
in the short term, in case the situation does not return to
normalcy. The company's diversification measures to other market
however may mitigate the impact to some extent. LSL's export
operations in Bangladesh and overall operating performance would be
a key monitorable in 2QFY25 amid the turmoil. In 1QFY25, LSL
recorded a turnover of INR1,599.70 million, of which 22.49% is
sales to Bangladesh.

LSL's revenue decreased to INR3,046.59 million in FY23 (FY22:
INR3,484.41 million), owing to a fall in the sales volumes to
10,632 metric tons (MT) (13,424MT). Exports contributed 44.52% to
the revenue in FY23 (FY22: 57.76%). The main export markets are
Bangladesh (revenue share; FY23: 25.03%; FY22: 37.80%) and Portugal
(26.08%; 21.31%), followed by Columbia, the US, Italy, and others.
In FY24, the entity reported a turnover of INR4,375.02 million with
44% exports share.  

Experienced Promoters; Established Presence in Textile Market: LSL
is a listed entity, led by D.P. Mangal, the chairman of the group,
who has more than four decades of experience in the textile
industry, and Anand Mangal, who has been the managing director
since LSL's inception in 2010. Furthermore, the company has a
strong foothold in the domestic and export markets, such as
Bangladesh, Portugal, Poland, China, Singapore, the US, South
Korea, Morocco, and Germany.

Stretched Liquidity: The company's average month-end utilization of
the fund-based limits was 80.04% over the 12 months ended February
2024. The limits were enhanced during FY24 to fund the increase in
scale of operations. However, the average month-end use of the
fund-based limit utilization during the six months ended July 2024
spiked to 88.28%. The cash flow from operations declined to
INR20.90 million in FY23 (FY22: INR127.43 million), due to a fall
in EBITDA to INR308.03 million (INR584.24 million), along with
unfavorable changes in the working capital. Its free cash flow
turned negative at INR224.09 million in FY23 (FY22: INR83.73
million) because of capex amounting to INR253.83 million. Ind-Ra
expects LSL's liquidity position to have remained stretched in FY24
on account of repayment obligations of INR271.19 million. The
company has debt repayment obligations of INR277.37 million and
INR341.95 million for FY25 and FY26, respectively, which would be
serviced through the company's internal accruals and EBITDA. The
DSCR for FY24 stood at 0.9163x.  LSL has considerable exposure to
Bangladesh, wherein payment delays during June-August 2023 led to
overdue export bills, although the same were cleared within 30
days. However, LSL had sufficient liquidity by way of fund-based
limits during the period of delays. Any further instances of
irregularities in payment collections, leading to continued
instances of overdue in forex bill discounting, would affect the
liquidity position.

Modest Credit Profile: The LSL's credit metrics remained modest in
FY24, due to an increase in the total debt outstanding on account
of debt-led capex. LSL installed 41,472 spindles for manufacturing
100% compact cotton yarn in Hamirgarh, Bhilwara, at a total cost of
INR2,180 million, of which INR1,630 million has been funded through
banks and the rest through internal accruals. Out of the total debt
of INR1,630 million, INR1,505.54 million was drawn down in FY24,
which is likely to have increased the net leverage in FY24. The new
plant commenced commercial operations from January 2024, although
trial runs for the same had started in 2QFY24.

In FY24, LSL's interest coverage (operating EBITDA/net interest
expense) declined to 2.96x (FY22: 2.81x), while the net leverage
(net adjusted debt/operating EBITDA) increased to 8.36x (5.96x).
Ind-Ra expects the credit metrics to deteriorate in FY25, basis the
possible impact on the operations in the Bangladesh region in the
short term. Ind-Ra expects the metrics to improve in the medium
term, in case the normalcy is achieved in the Bangladesh operations
which will led to an increase in the EBITDA. This will also be
supported by the full year of operations at the new facility and
scheduled debt repayments.

Modest EBITDA Margins: The EBITDA margins improved marginally to
10.32% in FY24 (FY23: 10.11%). In FY23, the EBITDA per ton fell to
INR28,971 (FY22: INR43,522), owing to the lower absorption of fixed
costs, resulting from the fall in revenue. Ind-Ra expects the
EBITDA per ton to have further declined in FY24, basis the 9MFY24
EBITDA per ton of INR21,444. The ROCE was 8.9% in FY23 (FY22:
21.4%) and is expected to have remained at similar levels in FY24.
In 1QFY25, the entity recorded an EBITDA margin of 8.60%.

The agency expects the margins to improve in FY25 owing to the
inclusion of higher-margin compact yarn in its product portfolio.
However, the operations will remain affected by the volatility in
cotton prices.

Inherent Industry Risk: Textile players face high competition, due
to the fragmented nature of the industry and raw material price
volatility. Furthermore, cotton prices in India are regulated
through the fixing of a minimum support price by the government,
and cotton players depend on the price parity. The price of raw
cotton also depends on the area under production, annual yield,
international demand-supply scenario, export quota decided by the
government and the previous year's inventory.

Liquidity

Stretched: The company's average month-end utilization of the
fund-based limits was 80.04% over the 12 months ended February
2024. The limits were enhanced during FY24 to fund the increase in
scale of operations. Though during the past 6 months ended July
2024, the average month end utilization spiked to 88.28%. The cash
flow from operations declined to INR20.90 million in FY23 (FY22:
INR127.43 million). LSL has debt repayment obligations of INR277.37
and INR341.95 for FY25 and FY26, respectively, which would be
serviced through the company's internal accruals and EBITDA.

Rating Sensitivities

The Rating Watch with Developing Implications indicates that the
ratings may be affirmed or downgraded or upgraded upon resolution.
The Rating Watch with Developing Implications will be resolved as
and when the agency receives more clarity on LSL's operational
exposure to Bangladesh. The agency would also monitor the
developments on the operating and financial performance of the
company.

About the Company

Established in 2010, Rajasthan-based LSL manufactures double,
carded and combed yarn (ring spinning) for domestic market and
open-end spinning yarn for the exports markets. D.P Mangal, Anand
Mangal and Shubh Mangal are the promoters. It has a ring spinning
capacity of 25,536 spindles and open-ended capacity of 1,920 rotors
as of March 2023. The entity has installed an additional capacity
of 41472 ring spindles from 31st January 2024 for production of
compact yarn.




LANDIS+GYR LIMITED: ICRA Keeps B+/A4 Ratings in Not Cooperating
---------------------------------------------------------------
ICRA has kept the long-term and Short-Term ratings of Landis+Gyr
Limited (LGL) in the 'Issuer Not Cooperating' category. The rating
is denoted as [ICRA]B+(Stable)/[ICRA]A4; ISSUER NOT COOPERATING.

                      Amount
   Facilities      (INR crore)     Ratings
   ----------      -----------     -------
   Long Term/         22.23        [ICRA]B+(Stable)/[ICRA]A4;
   Short Term-                     ISSUER NOT COOPERATING;
   Non-Fund Based                  Rating Continues to remain
   Others                          under issuer not cooperating
                                   category

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

Landis+Gyr Limited (LGL) is engaged in the manufacturing of
electricity meters. The company is a wholly owned subsidiary of
Landis+Gyr (LGA/parent company), a Swiss company supplying total
metering solutions for electricity, gas, heat/cold and water for
energy measurement solutions for utilities. Landis+Gyr in turn was
being acquired by Japan based Toshiba Corporation (Toshiba) in CY
2011. In 2017, Toshiba sold its share by way of an IPO, and the
shares of LGA are now listed on the Six Swiss Exchange. LGL was
formerly a part of the S.K. Birla Group.


LEAPFROG ENGINEERING: ICRA Lowers Rating on INR6cr LT Loan to D
---------------------------------------------------------------
ICRA has revised the ratings on certain bank facilities of Leapfrog
Engineering Services Limited (LESL), as:

                    Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Long-term-         6.00      [ICRA]D; downgraded from [ICRA]C,
   Fund based                   removed from Issuer Not
   Cash Credit                  Cooperating category

   Long-term          4.00      [ICRA]D; downgraded from [ICRA]C,
   Non-fund based               removed from Issuer Not
   Others                       Cooperating category

Rationale

The rating of LESL has been removed from the Issuer Not Cooperating
category. The rating action follows co-operation from the entity in
sharing the required information. ICRA notes that LESL has delayed
in debt servicing during the current fiscal on its term loan. The
delays are attributable to stretched working capital cycle, amid
increasing scale of operations and limited liquidity cushion.
Further, delay in payment from customers resulted in cash flow
mismatch and high utilisation of working capital limits (average
utilisation ~98% for twelve months ending June 2024). The rating is
also constrained by its moderate work order book with outstanding
work order of ~INR107 crore as of June 2024 (~0.7 times of FY2024
revenue) providing weak revenue visibility. The company is also
exposed to sizeable contingent liabilities in the form of bank
guarantees, mainly for contractual performance, mobilisation
advances and retention money of ~INR14 crore as on June 30, 2024.
ICRA takes note of the longstanding experience of the promoter in
the construction sector. The company's ability to materially
improve its cash conversion cycle and enhance its working capital
lines remains crucial to improve its liquidity position going
forward.

Key rating drivers and their description

Credit strengths

* Longstanding track record in engineering, procurement and
construction (EPC) segment: LESL has a long track record of more
than 20 years in the EPC business. Over the years, LESL has
developed the required expertise and executed projects in
electrical, instrumentation and automation systems.

Credit challenges

* Modest scale of operations and stretched working capital cycle:
LESL's operating income, despite healthy growth of ~51% toINR158
crore in FY2024, continues to remain modest. With increasing scale
of operations, the company's working capital requirements have
increased significantly. Apart from this, there has been sizeable
delays from few counterparties leading to increased working capital
requirements. Also, as on July 31, 2024, LESL has an outstanding
receivable ofINR17.5 crore, whereINR16.2 crore worth of receivables
are outstanding for more than 6 months.

* Delays in debt servicing due to stretched liquidity: As on March
31, 2024, LESL reported a modest net worth ofINR22 crore. Moreover,
the liquidity position remains weak, given the stretched working
capital cycle. It has limited cushion in sanctioned working capital
lines with average utilisation ~98% for twelve months ending in
June 2024.

Liquidity position: Poor

LESL's liquidity position is poor, as reflected by the delays in
debt servicing in the recent past and the near full utilisation of
the working capital limits.

Rating sensitivities

Positive factors – ICRA would upgrade the ratings in case of
improvement in the company's liquidity position, along with an
adequate track record of timely debt servicing.

Negative factors – Not Applicable

Leapfrog Engineering Services Limited (LESL) was incorporated by
Mr. Prabhav N Rao in 2005, in Bangalore, Karnataka. It is an EPC
player primarily involved in providing solutions in the field of
electrical, instrumentation, industrial automation, fire safety,
and building automation systems. It has presence in around 8
countries, i.e., India, Dubai, Kuwait, Bahrain, Kurdistan,
Bangladesh, Nigeria, Canada and provides solution across various
verticals such as oil and gas, food and beverage, fertilisers,
refineries, pharma, metals, hotels and institutions, etc.


LIBERTY OIL: Ind-Ra Keeps D Rating in NonCooperating
----------------------------------------------------
India Ratings and Research (Ind-Ra) has maintained Liberty Oil
Mills Limited's instrument(s) rating in the non-cooperating
category. The issuer did not participate in the surveillance
exercise, despite continuous requests and follow-ups by the agency
through emails and phone calls. Therefore, investors and other
users are advised to take appropriate caution while using the
rating. The rating will continue to appear as 'IND D (ISSUER NOT
COOPERATING)' on the agency's website.

The detailed rating actions are:

-- INR1.30 bil. Fund Based Working Capital Limit maintained in
     non-cooperating category with IND D (ISSUER NOT COOPERATING)
     rating; and

-- INR7.120 bil. Non-Fund Based Working Capital Limit maintained
     in non-cooperating category with IND D (ISSUER NOT
     COOPERATING) rating.

Note: ISSUER NOT COOPERATING: Issuer did not cooperate; based on
the best available information

Detailed Rationale of the Rating Action

The ratings are maintained in the non-cooperating category in
accordance with Ind-Ra's policy of Issuer Non-Cooperation.

Non-Cooperation by the Issuer

Ind-Ra has not received adequate information and has not been able
to conduct management interaction with Liberty Oil Mills Limited
while reviewing the rating. Ind-Ra had consistently followed up
with Liberty Oil Mills Limited over emails, apart from phone
calls.

Limitations regarding Information Availability

Ind-Ra has reviewed the credit ratings of Liberty Oil Mills Limited
on the basis of best available information and is unable to provide
a forward-looking credit view. Hence, the current outstanding
rating might not reflect Liberty Oil Mills Limited's credit
strength. 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.

About the Company

LOML is a part of the Liberty group of companies. The company is
engaged in the refining and trading of edible oils. It also
manufactures clarified butter, interesterified vegetable oils and
fats and bakery products. The company has a total annual capacity
of over 650,000 metric tons, with six processing facilities in
Shahapur, Thane. LOML has an established presence in western India
and a management with an experience of over two decades in the
edible oil business.


MAYAJUKTA TEA: CARE Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Mayajukta
Tea Estate Private Limited (MTEPL) continue to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       4.88       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Short Term Bank      0.20       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 19, 2023,
placed the rating(s) of MTEPL under the 'issuer non-cooperating'
category as MTEPL had failed to provide information for monitoring
of the rating. MTEPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated May 4, 2024, May 14, 2024, May
24, 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).

Mayajukta Tea Estate Private Limited (MTEPL) was incorporated in
2005 and later on it was taken over by Mr. Sambit Dutta and Mrs.
Kakoli Dutta with effort from November 2015. The company has been
engaged in tea leaves processing. The processing facility of the
company is located in Jalpaiguri.

MEGA STEEL: CARE Keeps B- Debt Rating in Not Cooperating Category
-----------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Mega Steel
Industries (MSI) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       9.50       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category

Rationale and key rating drivers

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

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

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

Bangalore based, Mega Steel Industries (MSI) was started by the
partners Mr. Balaji Iyer, Mr. V Subramani and Mr. Kumar Ramakrishna
Iyer in February 2016 to carry on the business of manufacture of MS
Billets which are used as raw material in the
manufacture of TMT bars. MSI has a branch at Hindupur and is spread
across an area of ~2.25 acres of land while the plant at Jigni is
spread over ~1.50 acres of land. MSI has an installed capacity of
1600 tons per month for manufacturing of the MS
Billets and about 3200 tons per month for their associate concern
which had started operations in August 2018. The firm procures the
raw material for the products from local suppliers and sells the
same locally in Karnataka, Tamil Nadu and Andhra Pradesh from the
both the branch.


MIRAJ RECYCLERS: CARE Keeps D Debt Ratings in Not Cooperating
-------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Miraj
Recyclers Private Limited (MRPL) continue to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       3.00       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Long Term/          12.00       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 6, 2023,
placed the rating(s) of MRPL under the 'issuer non-cooperating'
category as MRPL had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. MRPL continues
to be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
May 21, 2024, May 31, 2024 and June 10, 2024.

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

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

Incorporated in April 2013 by Mr. Hiten Mehta and Mrs. Harita
Mehta, Miraj Recyclers Private Limited (MRPL) is a supplier of
non-ferrous metals scrap of copper, aluminium and iron, and is also
engaged in the manufacturing of aluminium ingots &
copper wire rods. The company has its recycling facility located in
Bhavnagar, Gujarat.

MODERN CHEMICALS: ICRA Keeps B+ Debt Rating in Not Cooperating
--------------------------------------------------------------
ICRA has kept the long-term and Short-Term ratings of Modern
Chemicals in the 'Issuer Not Cooperating' category. The rating is
denoted as [ICRA]B+(Stable)/[ICRA]A4; ISSUER NOT COOPERATING.

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Short Term-        12.50       [ICRA]A4 ISSUER NOT
   Non Fund Based                 COOPERATING; Rating continues
   Others                         to remain under 'Issuer Not
                                  Cooperating' category

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

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

Incorporated as a partnership firm, Modern Chemicals was started by
two brothers Mr. Rajeshwar Prasad and Late Mr. Ram Avtar to engage
in the production of Lime, Limestone, Coal, Paints and Chemicals.
In 2002, another partnership firm by the same name was incorporated
by their sons in Delhi for trading in Crude oil products.
Subsequently, both these firms were merged in 2003 with all five
promoters becoming equal partners and the earlier business of lime
and limestone was shut down. In 2007, the partnership was
reconstituted with the three brothers Vinod Kumar, Arvind Kumar and
Kapil Kumar becoming equal shareholders in Modern Chemicals.


NATARAJ OIL: Ind-Ra Assigns BB- Bank Loan Rating, Outlook Stable
----------------------------------------------------------------
India Ratings and Research (Ind-Ra) has rated Nataraj Oil Mills
Private Limited's (NOMPL) bank facilities as follows:

-- INR24.03 mil. Term loan due on January 1, 2027 assigned with
     IND BB-/Stable rating;

-- INR390 mil. Fund-based limits assigned with IND BB-/Stable/IND

     A4+ rating;

-- INR310 mil. Non-fund-based limits assigned with IND A4+
     rating; and

-- INR25.97 mil. Bank loan assigned with IND BB-/Stable rating.

Detailed Rationale of the Rating Action

The ratings reflect NOMPL's medium scale of operations and moderate
credit metrics in FY24. The agency expects a slight improvement in
the revenue over the near term due to improved capacity
utilizations and a better absorption of administrative costs. The
ratings are constraint by Ind-Ra's expectation of the company's
stretched liquidity over the medium term, due to an elongation in
the net cash conversion cycle.

Detailed Description of Key Rating Drivers

Moderate Credit Metrics: In FY24, the interest coverage (operating
EBITDA/gross interest expense) fell marginally to 1.35x (FY23:
1.5x, FY22: 1.27x) due to an increase in the interest expense,
while the net leverage (adjusted net debt/operating EBITDAR)
improved marginally to 5.64x (FY23: 5.78x, FY22: 5.40x) due to a
rise in the absolute EBITDA to INR54.27 million (INR41.1  million,
INR34.3 million). Ind-Ra expects the overall credit metrics of the
company to remain stable over the medium term, due to the average
EBITDA margins and high debt levels. FY24 financials are
provisional.

Medium Scale of Operations:  In FY24, NOMPL's   revenue stood at
INR2,343 million (FY23: INR2,493 million, FY22: INR1,800 million),
the marginal fall is due to a fall in the sale of dal and gram.  In
FY24, NOMPL generated 95% of its revenue from the sale of edible
oil (FY23: 93%, FY22: 87%) and 5% from the sale of pulses (7%,
13%).  Ind-Ra expects NOMPL's revenue to be maintained in the same
range with a minimal increase in it, on account of an improved
demand for edible oils; however, the availability of its raw
materials and a reduced realization from edible oils will be key
monitorable.

Experienced Promoters; Long Operational Track Record: NOMPL's
promoters have around three decades of experience in the crude
edible oil business, leading to established relationships with its
customers and suppliers. NOMPL has about three decades of operating
history in the edible oil and pulses industry. Over the years, the
company has established its presence by a continuous addition of
products and variations.

Improvement in EBITDA Margins: NOMPL's EBITDA margins improved
marginally year-on-year to 2.32% in FY24 (FY23: 1.65%) and are
likely to stay in the range of 1.65% to 3% over the medium term,
due to the increasing realizations. The average margins are
supported by the company's strategic location which helps it obtain
raw material within the state without any middlemen, thus saving on
procurement costs. The return on capital employed improved to 12.4%
during FY24 (FY23: 8.9%, FY22: 8.2%).

Liquidity

Stretched: NOMPL's average maximum utilization of the fund-based
and non-fund-based limits was 56% and 4%, respectively, during the
12 months ended May 2024 is likely to have remained at similar
levels during June and July 2024. NOMPL's net cash conversion cycle
elongated to 60 days in FY24 (FY23: 46 days) due to an increase in
its debtor days to 27 (16) and a rise in the inventory to 34 (31).
The cash flow from operations remained negative on account of an
increase in the working capital requirements at FYE23. The company
has repayment obligations of INR9 million in FY25 and INR4 million
in FY26, which will be paid out of the operational cash flows of
the company, according to the management. NOMPL had unrestricted
cash and cash equivalents of INR6.45 million in FY24 (FY23: INR5.4
million). Ind-Ra expects the liquidity to remain stretched over the
medium term due to high working capital requirements.

Rating Sensitivities

Negative: The inability to improve the EBITDA and the margins,
leading to a further stretch in the credit metrics and/or
deterioration in the liquidity position will be negative for the
ratings.

Positive: A significant increase in the EBITDA and the margins,
along with an improvement in the credit metrics and liquidity, will
be positive for ratings.

About the Company

NOMPL, is a closely held private limited company, incorporated in
July 1993, is engaged in the manufacturing of sesame / gingelly
oil, sunflower oil, lighting oil used for lamps, and pulses like
urad dal, black gram, toor gram and green gram under the brand name
Anjali.



NISHAPATI COLD: CARE Keeps B- Debt Ratings in Not Cooperating
-------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Nishapati
Cold Storage Private Limited (NCSPL) continue to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       7.04       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

   Short Term Bank      0.16       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 June 16, 2023,
placed the rating(s) of NCSPL under the 'issuer non-cooperating'
category as NCSPL had failed to provide information for monitoring
of the rating. NCSPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated May 1, 2024, May 11, 2024, May
21, 2024.

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

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

Nishapati Cold Storage Pvt. Ltd. (NCSPL) was established in 1977 as
a partnership firm by Ghosh family of Hooghly, West Bengal to set
up a cold storage facility. Later on, in January 28, 1988, it was
converted to private limited company. NCSPL is engaged in the
business of providing cold storage facility for potatoes to local
potato farmers and traders on a rental basis. It has two storage
units, namely Nishapati Cold Storage and Chandimata Himghar in
Hooghly district of West Bengal. Besides providing cold storage
facility, the company also works as a mediator between the farmers
and marketers of potato by taking advances from marketers on behalf
of the farmers in order to facilitate the sale of potato stored,
and it also provides interest bearing advances to farmers for
farming of potato against the potato stored. This apart it provides
additional services to farmers such as insurance of potatoes stored
& drying of potatoes.


NUCON PNEUMATICS: ICRA Keeps C+ Debt Rating in Not Cooperating
--------------------------------------------------------------
ICRA has kept the Long-Term and Short-Term ratings of Nucon
Pneumatics Private Limited in the 'Issuer Not Cooperating'
category. The ratings are denoted as "[ICRA]C+ ISSUER NOT
COOPERATING/[ICRA]A4 ISSUER NOT COOPERATING".

                    Amount
   Facilities    (INR crore)    Ratings
   ----------    -----------    -------
   Long-term–        7.23       [ICRA]C+; ISSUER NOT
COOPERATING;
   Fund based                   Rating Continues to remain under
   Cash Credit                  'Issuer Not Cooperating'
                                Category

   Long-term–        8.03       [ICRA]C+; ISSUER NOT
COOPERATING;
   Fund based                   Rating Continues to remain under
   Term Loan                    'Issuer Not Cooperating'
                                Category

   Long-term/        4.77       [ICRA]C+/[ICRA]A4; ISSUER NOT
   Short-term–                  COOPERATING; Rating moved to
   Unallocated                  Issuer Not Cooperating category    
       
   Limits            

   Short Term-       5.97       [ICRA]A4 ISSUER NOT
   Non Fund Based               COOPERATING; Rating continues
   Others                       to remain under 'Issuer Not
                                Cooperating' category

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

Nucon Pneumatics Private Limited was incorporated in the year 1972
as a manufacturer of pneumatic solutions and compressed air
treatment solutions, which was a part of Nucon Industries Private
Limited. The company diversified into manufacturing of Aerospace
applications (Missile Guidance systems) in the year 2010 and later
in the year 2012 both the division was demerged into two different
entities. The company is managed by Mr. Hemant Jalan and his
family. The company is currently engaged in manufacturing of
pneumatic solutions and the plant is located in Patancheru
Hyderabad.


PASWARA CHEMICALS: ICRA Keeps B+ Debt Ratings in Not Cooperating
----------------------------------------------------------------
ICRA has kept the long-term rating of Paswara Chemicals Limited in
the 'Issuer Not Cooperating' category. The rating is denoted as
[ICRA]B+(Stable); ISSUER NOT COOPERATING.

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          4.00       [ICRA]B+ (Stable) ISSUER NOT
   Unallocated                    COOPERATING; Rating continues
                                  to remain under 'Issuer Not
                                  Cooperating' category

   Long Term-         11.00       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

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

Incorporated as a partnership firm, Paswara Chemicals was started
by two brothers Mr. Rajeshwar Prasad and Late Mr. Ram Avtar to
engage in the production of Lime, Limestone, Coal, Paints and
Chemicals. In 2002, another partnership firm by the same name was
incorporated by their sons in Delhi for trading in Crude oil
products. Subsequently, both these firms were merged in 2003 with
all five promoters becoming equal partners and the earlier business
of lime and limestone was shut down. In 2007, the partnership was
reconstituted with the three brothers Vinod Kumar, Arvind Kumar and
Kapil Kumar becoming equal shareholders in Modern Chemicals.


PETAL MOTOCON: ICRA Keeps B- Debt Rating in Not Cooperating
-----------------------------------------------------------
ICRA has kept the Long-Term rating of Petal Motocon Pvt. Ltd. in
the 'Issuer Not Cooperating' category. The rating is denoted as
"[ICRA]B-(Stable) ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-         10.00       [ICRA]B- (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

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

Petal Motocon Private Limited is part of Planet Petal group which
is promoted by Mr. Sukhbir. Along with his family members. Planet
Petal group is a diversified group having operations in the western
region of India and is having presence in the fields of automotive
dealership, retail, real estate and finance business. Petal Motocon
Private Limited is an authorized dealer for Hyundai Motors India
Limited (HMIL), Nissan cars as well as Ashok Leyland light
commercial vehicle for Ahmedabad region. PMPL operates its business
through nine outlets.


PGS EXIMS: CARE Lowers Rating on INR5cr Long Term Loan to C
-----------------------------------------------------------
CARE Ratings has revised the ratings on certain bank facilities of
PGS Exims Private Limited (PEPL), as:

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

   Long Term/           5.00       CARE C; Stable/CARE A4;
   Short Term                      ISSUER NOT COOPERATING;
   Bank Facilities                 Rating continues to remain
                                   Under ISSUER NOT COOPERATING
                                   category and Revised from
                                   CARE B-; Stable/CARE A4

Rationale and key rating drivers

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

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

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

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

Delhi based, PGS Exim Private Limited (PEPL) is a private limited
company established in 1989 by Mr. Ram Praksh Gupta and Mr. Nitin
Gupta. PEPL is engaged in wholes ale trading of Paper and
Paperboard. The firm has its storage facility located at Lal Dora,
Alipur, Northwest Delhi.

PHORUM JEWELS: CRISIL Keeps D Debt Ratings in Not Cooperating
-------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Phorum Jewels
Limited (PJL) continue to be 'CRISIL D Issuer Not Cooperating'.

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

   Proposed Long Term     4          CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

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

PJL was incorporated in 2001 by Mr. Bharat Mewawala and his family.
The company retails in plain gold and diamond-studded gold
jewellery. PJL has two retail showrooms - one in Byculla and
another in the Opera House (both in Mumbai).


PIANO PRESITEL: CARE Lowers Rating on INR21.14cr LT Loan to B-
--------------------------------------------------------------
CARE Ratings has revised the ratings on certain bank facilities of
Piano Presitel (PP), as:

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      21.14       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category and
                                   Revised from CARE B; Stable

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 26, 2023,
placed the rating(s) of PP under the 'issuer non-cooperating'
category as PP had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. PP continues to be
non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
June 10, 2024, June 20, 2024 and June 30, 2024.

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

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

The ratings assigned to the bank facilities of Piano Presitel (PP)
have been revised on account of non-availability of requisite
information.

Piano Presitel was established in the year 1960 as a partnership
firm by Mr. Narshi Mulji Shah, Mr. D. M. Shah under the name of
Shah Engineering Company. In the year 1978, the name of the firm
was changed to Piano Presitel. Piano Presitel is engaged
in auto components manufacturing i.e. metal sheet components and
fasteners such as brake assembly parts, clutch assembly parts,
vehicle assembly parts, machine assembly parts, deep drawn
stainless steel components and various other innumerable
generic components such as washers, springs, plates, circlips,
rings, etc. which finds its major application in the automobile and
the automotive industry such as two -wheelers, four-wheelers and
tractors, earth-moving machines, compressors, DG sets (Diesel
Generators sets). It manufactures the said components at its
manufacturing facility located at Bhayender, Maharashtra.

POWER MAX: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Power Max
India Private Limited (Power Max) continue to be 'CRISIL D/CRISIL D
Issuer not cooperating'.

                      Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Bank Guarantee       23.15       CRISIL D (Issuer Not
                                    Cooperating)

   Cash Credit          20          CRISIL D (Issuer Not
                                    Cooperating)

   Letter of Credit      5          CRISIL D (Issuer Not
                                    Cooperating)

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

Power Max undertakes erection, commissioning, testing, and
maintenance of structural works and electrical equipment, and civil
and mechanical construction.


PRIYESH AGRO: CRISIL Keeps D Debt Ratings in Not Cooperating
------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Priyesh Agro
Industries (PAI) continue to be 'CRISIL D Issuer Not Cooperating'.

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

   Cash Credit            4          CRISIL D (Issuer Not
                                     Cooperating)

   Term Loan              1          CRISIL D (Issuer Not
                                     Cooperating)

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

PAI was set up in 2012 as a partnership firm. It processes sesame,
wheat, chana (chickpea), and groundnut at its production facility
in Veraval (Gujarat); the firm also undertakes jobwork for
processing these products. The operations are managed by the
Virapara family which has experience of over five decades.


PUNJ LLOYD: NCLAT Cancels Order on Mitsubishi Guarantee Encashment
------------------------------------------------------------------
NDTV Profit reports that allowing the plea of Mitsubishi Heavy
Industries, the Insolvency Appellate Tribunal NCLAT has set aside
the order passed by NCLT, which had restrained the Japanese
multinational engineering from encashing the Performance Bank
Guarantee submitted by its contractor Punj Lloyd.

According to the report, NCLAT said NCLT "committed an error" by
allowing a plea filed by the RP of Punj Lloyd to restrain
Mitsubishi Heavy Industries, State Bank of India and other banks
who have given counter guarantee to invoke the Bank Guarantee.

"Order passed by the Adjudicating Authority, thus is
unsustainable," said a National Company Law Appellate Tribunal
bench.

It is well-settled law that section 14 'in no manner impact the
right of the Appellant (Mitsubishi) to invoke the Bank Guarantee
during the pendency of the Moratorium and in the present case,' the
NCLAT said.

Referring to previous judgements by the Supreme Court, the NCLAT
said the Bank Guarantee is an independent contract between the bank
and the bank beneficiary and the bank is always obliged to honour
its guarantee as long as it is an unconditional and irrevocable
one, NDTV Profit relays.

"The dispute between the beneficiary and the party at whose
instance the bank has given the guarantee is immaterial and is of
no consequence," said a two-member NCLAT bench which also comprised
Chairperson Justice Ashok Bhushan.

NDTV Profit says the matter pertains to the construction of LNG
storage tanks in Ennore, Chennai by the state-owned Indian Oil
Corporation, which has awarded the contract to Mitsubishi Heavy
Industries.

According to NDTV Profit, the Japanese multinational had
sub-contracted parts of the work relating to the construction and
installation of LNG Tanks in Ennore to Punj Lloyd, which is now
facing liquidation after its lenders failed to find a suitable
buyer.

As per the terms and conditions of the agreement signed between
them on Sept. 15, 2015, Punj Lloyd had provided an 'unconditional
and irrevocable' Performance Bank Guarantee of INR47.72 crore
issued by the State Bank of India.

Mitsubishi Heavy Industries also issued a mechanical Completion
Certificate to Punj Lloyd on January 31, 2019. However, on August
26, 2019, certain leakage was detected in the LNG tanks.

Meanwhile Corporate Insolvency Resolution Process (CIRP) was
initiated against Punj Lloyd by NCLT on March 8, 2019, and it came
under the protection of the moratorium under section 14 of the
Insolvency & Bankruptcy Code, according to NDTV Profit.

After the leakage, Mitsubishi approached Punj Lloyd, which denied
its obligation.

On this, Mitsubishi invoked the Performance Bank Guarantee by
issuing a letter alleging breaches of the Contract, which included
the failure to achieve Mechanical Completion within the agreed time
and failure to inspect and repair a serious leakage in the LNG
Tank, which arose during the Defects Liability Period.

This was challenged by the Resolution Professional of Punj Lloyd
before NCLT, which in turn stayed the action on Nov. 13, 2019.

Meanwhile, in May 2022, NCLT directed for liquidation of Punj Lloyd
as a going concern, NDTV Profit notes.

                          About Punj Lloyd

Punj Lloyd Ltd (PLL), promoted by Mr. Atul Punj in 1988, was an
engineering & construction company in India, providing integrated
design, engineering, procurement, construction (EPC) and project
management services for oil & gas, process industry and
infrastructure sector projects. PLL has various subsidiaries
operating in multiple geographies and engaged in EPC in the field
of oil and gas and infrastructure sector.

In March 2019, the Principal Bench of the National Company Law
Tribunal (NCLT) had admitted an insolvency plea against the company
filed by ICICI Bank.

In June 2022, the dedicated bankruptcy court admitted Punj Lloyd
for liquidation after its lenders rejected the revival plan
submitted by a consortium of Prudent ARC and Payard Investments.


PURE MILK: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Pure Milk
Products Private Limited (PMPPL) continue to be 'CRISIL D Issuer
Not Cooperating'.

                          Amount
   Facilities          (INR Crore)     Ratings
   ----------          -----------     -------
   Cash Credit            37.48        CRISIL D (Issuer Not
                                       Cooperating)

   Proposed Long Term      0.98        CRISIL D (Issuer Not
   Bank Loan Facility                  Cooperating)

   Term Loan               8.54        CRISIL D (Issuer Not
                                       Cooperating)

   Term Loan               5           CRISIL D (Issuer Not
                                       Cooperating)

   Working Capital        11           CRISIL D (Issuer Not
   Demand Loan                         Cooperating)

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

PMPPL was established in 1989 as a partnership firm, and was
reconstituted as a private limited company. It was acquired by Mr.
Charanjit Singh and his wife in 1993. PMPPL processes milk at its
plant in Ludhiana (Punjab), which has capacity of 0.4 million
litres per day.


R.N. FOODS: CARE Upgrades Rating on INR14.24cr LT Loan to B
-----------------------------------------------------------
CARE Ratings has revised the ratings on certain bank facilities of
R.N. Foods (RNF), as:

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      14.24       CARE B; Stable; Revised from
                                   CARE D; Stable outlook assigned

   Long Term/           5.76       CARE B; Stable/CARE A4 Revised
   Short Term                      from CARE D/CARE D; Stable
   Bank Facilities                 outlook assigned

Rationale and key rating drivers

The revision in ratings assigned to the bank facilities of RNF is
in accordance with the CARE Ratings Ltd. (CARE)'s policy on curing
period. The revision takes into account the firm's default free
debt repayment track record for more than ninety days as a result
of improvement in the firm's liquidity position on account of the
timely collections from customers. Further, the ratings derive
comfort from the experience of the proprietor in the rice milling
industry. However, the ratings are constrained by modest scale of
operations with low profitability margins, leveraged capital
structure marked by high overall gearing and weak debt coverage
indicators. The ratings further remain constrained owing to working
capital-intensive operations, seasonal nature of availability of
paddy and margins susceptible to raw material price fluctuation and
government regulations, highly fragmented and competitive nature of
industry and constitution of the entity being a proprietorship
firm.

Rating sensitivities: Factors likely to lead to rating actions

Positive factors

* Improvement in the scale of operations and profitability margins
as marked by total operating income (TOI) above INR120 crore and
PBILDT (profit before interest, lease rentals, depreciation, and
taxation) margin above 2% on a sustained basis.

* Improvement in the capital structure as marked by overall gearing
below 2.00x on a sustained basis.

Negative factors

* Decline in the TOI by more than 20% from existing level and/or
PBILDT margin falling below 1.50% on a sustained basis.

* Elongation in the operating cycle beyond 90 days on a sustained
basis.

Analytical approach: Standalone

Outlook: Stable

The 'Stable' outlook reflects CARE's opinion that the firm will
continue to benefit from long-standing experience of the proprietor
in the rice milling industry.

Detailed description of the key rating drivers

Key weaknesses

* Modest scale of operations with low profitability margins: The
firm achieved a TOI (total operating income) of INR100.33 crore in
FY24 (refers to the period from April 1, 2023 to March 31, 2024)
(PY: INR82.48 crore), largely backed by the healthy demand from the
customers in the market. Nevertheless, the scale stood modest, and
it limits the financial flexibility of the firm in times of stress
and deprives it of scale benefit. Further, the firm's
profitability margins remained in line with the previous year as
marked by the PBILDT and PAT (profit after tax) margins of 1.75%
(PY: 1.63%) and 0.17% (PY: 0.19%) in FY24 respectively. The
profitability margins are low largely due to the limited value
additive nature of business and highly fragmented and competitive
nature of the industry. The commodity nature of the product i.e.
rice makes the industry highly fragmented with numerous players
operating in the unorganized sector with very less product
differentiation. There are small scale operators which are engaged
in small fraction of processing only and dispose-off semi-processed
rice to other big rice millers for further processing. Further, the
concentration of rice millers around the paddy growing regions
makes the business intensely competitive.

* Leveraged capital structure and weak debt coverage indicators:
The capital structure of the firm continue to remain leveraged as
marked by overall gearing of 3.53x as on March 31, 2024 (PY:2.93x),
on account of the high reliance on external borrowings, largely to
fund working capital requirements coupled with low tangible
networth base. Owing to high debt levels and low profitability
margins resulting in low gross cash accruals (GCA), the debt
coverage indicators of the firm also remained weak in FY24, as
marked by interest coverage and total debt to GCA metrics of 1.51x
(PY: 1.92x) and 40.94x (PY: 30.44x) respectively.

* Working capital-intensive operations: Due to the inherent Agro
climatic risk, the millers have to stock enough paddy by end of
each season as the price and quality of paddy is better during the
harvesting season. During this time, the working capital
requirements of the rice millers are generally on the higher side.
Further, the millers are also required to stock the finished
product i.e., rice to meet immediate demand of its customers. The
majority funds of the firm are thus blocked in inventory, reflected
by high average inventory holding period of 89 days in FY24 (PY: 88
days). Moreover, RNF avails credit period of around two months from
its suppliers, resulting in average creditors' period of 51 days in
FY24 (PY: 54 days), while it extends credit period of up to 60 days
to its customers, resulting in average collection period of 42 days
in FY24 (PY: 35 days). Hence, the firm's operating cycle stood
moderate at 80 days in FY24 (PY: 69 days).

* Seasonal nature of paddy availability with margins susceptible to
raw material price fluctuation and regulations by government:
Agro-based industry is characterized by its seasonality, owing to
its dependence on raw materials whose availability is affected
directly by the vagaries of nature. The price of rice moves in
tandem with price of key raw material i.e., paddy. The availability
and prices of Agro commodities are highly dependent on the climatic
conditions. Any adverse climatic conditions can affect their
availability and leads to volatility in raw materials prices. The
peak paddy procurement season is during November to January, during
which the firm builds up the raw material inventory to cater to the
milling and processing of rice throughout the year. The monsoon has
a huge bearing on crop availability which determines the prevailing
paddy prices. Since there is a long-time lag between raw material
procurement and liquidation of inventory, the firm is exposed to
the risk of adverse price movement resulting in the lower
realization than expected. Moreover, the Government of India (GOI),
to safeguard the interest of farmers, every year decides a minimum
support price (MSP) of paddy which limits the bargaining power of
rice millers over the farmers. The sale of rice in the open market
is also regulated by the government through levy quota and fixed
prices. Due to the above said regulations along with intense
competition, the bargaining power of the rice millers against the
suppliers of paddy and the customers is limited.

* Constitution of the entity being a proprietorship firm: RNF's
constitution being a proprietorship firm has the inherent risk of
possibility of withdrawal of proprietor's capital at the time of
personal contingency and the firm being dissolved upon death of
proprietor. Moreover, proprietorship firms have restricted access
to external borrowing as credit worthiness of proprietor would be a
key factor affecting the credit decision of lenders.

Key strengths

* Experienced proprietor: RNF is a proprietorship firm established
by Mr. Rakesh Garg in the year 2017. He is a graduate having
experience of around one and half decades in the rice milling
industry with agriculture being the conventional business of the
proprietors' family. The long track record in rice milling industry
has aided the firm in having established relationship with its
customers and suppliers.

Liquidity: Stretched

The firm's liquidity position is stretched as reflected by nearly
full utilization of cash credit limit in the trailing 12-months
ended July 31, 2024. However, the firm generated GCA (gross cash
accruals) of INR0.60 crore in FY24 and is expected to generate GCA
of around INR0.75 crore in FY25 against scheduled term loan
repayments of around INR0.26 crore in the same year. Further, it
has low free cash and bank balances of INR0.12 crore as on March
31, 2024. Moreover, the firm is not planning to incur any major
capex in the near to medium term.

Established in the year 2017, RNF is a proprietorship firm based
out in Karnal (Haryana). Mr. Rakesh Garg is the proprietor who
manages its business affairs. The firm is engaged in the
processing, grading and sorting of basmati rice at its rice mill
based in Karnal (Haryana). It sells the basmati rice domestically.
It procures its key raw material i.e., paddy from traders located
in Uttar Pradesh, Bihar, Punjab, Madhya Pradesh, Rajasthan,
Haryana, etc. Similarly, in terms of clientele, RNF has diversified
customer base comprising of exporters like KRBL (India Gate) (CARE
A1+ as per PR dated September 18, 2023), Shiv Shakti Exporters,
Sunstar Overseas Ltd., JD International, Supple Tek Industries
Private Limited etc.


RAVIRAJ GINNING: CARE Keeps D Debt Rating in Not Cooperating
------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Raviraj
Ginning Pressing & Oil Industries (RGPOI) 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 July 13, 2023,
placed the rating(s) of RGPOI under the 'issuer non-cooperating'
category as RGPOI had failed to provide information for monitoring
of the rating. RGPOI continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated May 28, 2024, June 7, 2024,
June 17, 2024.

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

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

Morbi (Gujarat) based RGPOI, a partnership firm, was constituted in
October 2005. The key partners of the firm are Mr. Mahendra
Jhalariya and Mr. Kalyanji Jhalariya. The firm is engaged in the
cotton ginning, pressing and oil extraction business with an
installed capacity of 32 metric tonnes per day (MTPD) of cotton
bales as on March 31, 2017.


RUBAN PATLIPUTRA: CARE Lowers Rating on INR8.56cr LT Loan to B+
---------------------------------------------------------------
CARE Ratings has revised the ratings on certain bank facilities of
Ruban Patliputra Hospital Private Limited (RPHPL), as:

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       8.56       CARE B+; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category and
                                   Revised from CARE BB-; Stable

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 19, 2023,
placed the rating(s) of RPHPL under the 'issuer non-cooperating'
category as RPHPL had failed to provide information for monitoring
of the rating. RPHPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated May 4, 2024, May 14, 2024, May
24, 2024.

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

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

The ratings assigned to the bank facilities of RPHPL have been
revised on account of non-availability of requisite information.
The revision further considers decline in overall profitability as
well as increased debt levels during FY23.

Analytical approach: Standalone

Outlook: Stable

Ruban Patliputra Hospital Private Ltd (RPHPL) was incorporated on
February, 2011 by Dr Satyajit Kumar Singh along with his family
members for setting up a 200 bed multi-specialty hospital with five
modular operation theatres at Patliputra colony, Patna (Bihar). The
hospital gradually starting a wide array of healthcare facilities,
encompassing cardiology & cardiac surgery, neurology, neuro (brain)
surgery, orthopaedic (joint replacement and spinal surgery) etc.
Moreover, it proposed to have all kinds of trauma surgical
emergencies, Cardiac Care Unit (CCU), Intensive Care Unit (ICU) and
automated laboratory. It provides indoor and outdoor pharmacy. RHPL
belongs to the Ruban group of hospitals built up by Dr. Satyajit
Kumar Singh. Ruban group of hospitals is an established hospital
brand in the city of Patna. Basudeo Health Foundation Pvt Ltd is
the flagship company of the group engaged in medical treatment in
critical diseases since 1996 in and around the city of Patna,
Bihar.

SAMARO GLOBAL: Ind-Ra Hikes Bank Loan Rating to BB, Outlook Stable
------------------------------------------------------------------
India Ratings and Research (Ind-Ra) has upgraded Samaro Global
Industries Pvt Ltd.'s (SGIPL) bank loans' ratings to 'IND BB' from
'IND B+'. The Outlook is Stable.

The instrument-wise rating actions are:

-- INR495 mil. Fund-based working capital limit upgraded with IND

     BB/Stable/IND A4+ rating;

-- INR340 mil. (reduced from INR570 mil.) Term loan due on July
     31, 2027 upgraded with IND BB/Stable rating; and

-- INR20 mil. Non-fund-based working capital limit assigned with
     IND A4+ rating.

Detailed Rationale of the Rating Action

The upgrade reflects an improvement in SGIPL's scale of operations
owing to an increase in sales, leading to an improvement in EBITDA
and credit metrics in FY24. However, the ratings continue to be
constrained by the company's modest EBITDA margin and poor
liquidity. Ind-Ra expects the revenue and credit metrics to improve
further in the medium term but the EBITDA margin to remain stable.
The ratings are, however, supported by promoters' more than three
decades of experience in the manufacturing and trading of tiles.

Detailed Description of Key Rating Drivers

Modest EBITDA Margin: The EBITDA margins contracted to 11.72% in
FY24 (FY23: 16.93%) as the company incurred high research and
development expenses in the initial phase as operations started in
January 2023. The returned on capital employed was 11.6% in FY24
(FY23: 10.6%). In FY25,  Ind-Ra expects the EBITDA margin to remain
stable due to better absorption of fixed costs with an increase in
the scale. FY24 financials are provisional in nature.

Poor Liquidity: SGIPL's average maximum utilization of the
fund-based limits was 100% during the 12 months ended May 2024
with some instances of overutilization. The net working capital
cycle remained elongated, although improved to 290 days in FY24
(FY23: 599 days) due to a decrease in the inventory holding period
to 295 days (604 days) as FY24 was the full year of operations.
Furthermore, SGIPL does not have any capital market exposure and
relies on banks and financial institutions to meet its funding
requirements. SGIPL has term loan repayment obligations of INR115.3
million and INR109.2 million in FY25 and FY26, respectively.

Increase in Scale of Operations: The revenue  more than doubled to
INR1,672.08 million in FY24 (FY23: INR819.38 million) due to an
increase in capacity utilization owing to increase in demand for
product, leading to an increase in orders from new and existing
customers. SBIPL had an order book of INR4,000 million as of July
2024, to be executed by July 2025. The scale of operations improved
to medium from small. Till 1QFY25, the company booked revenue of
INR761.4 million. In FY25, Ind-Ra expects the revenue to improve
due to increased demand for products, which will be met by the
increase in production capacity to 100,000  tons per annum (tpa)
from 44,000tpa.

Improvement in Credit Metrics in FY24: The interest coverage
(operating EBITDA/gross interest expenses) improved to 1.88x in
FY24 (FY23: 1.82x) and the net leverage (total adjusted net
debt/operating EBITDAR) to 4.77x (7.03x), although remained modest.
The credit metrics improved  due to an increase in the absolute
EBITDA to INR195.91 million in FY24 (FY23: INR138.98 million).
Ind-Ra expects the credit metrics to improve further in FY25 due to
lack of major debt-led capex plan and scheduled repayment of debt.

Experienced Promoters: The ratings are supported by SGIPL's
promoters' more than three decades of experience in the tiles
manufacturing and trading business that has helped the company in
establishing healthy relationships with customers and suppliers.

Liquidity

Poor: The cash flow from operations declined to INR111.82 million
in FY24 (FY23: INR464.19 million) due to unfavorable changes in
working capital. However, the free cash flow increased to INR46.81
million in FY24 (FY23: INR31.39 million) due to lower capex
undertaken in FY24. The company does not have any major future
capex plans. The cash and cash equivalents stood low at INR2.1
million at FYE24 (FYE23: INR2.08 million).

Rating Sensitivities

Negative: A decline in the scale of operations, leading to
deterioration in the overall credit metrics and/or a further
pressure on the liquidity position, could lead to a negative rating
action.

Positive: A significant improvement in the liquidity profile and/or
an increase in the scale of operations and overall credit metrics
with the net leverage reducing below 3.5x, all on a sustained
basis, could lead to a positive rating action.

About the Company

Incorporated in 2019, SGIPL manufactures stone plastic composite
and flooring tiles, at its installed production capacity of
100,000tpa in Umbergaon, Gujarat.





SBA EDUCATION: CRISIL Keeps D Debt Rating in Not Cooperating
------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of SBA Education
Society (SBAES) continues to be 'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Long Term Loan        10.1        CRISIL D (Issuer Not
                                     Cooperating)

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

Set up in May 2007, SBAES offers educational courses in engineering
and management. The trust owns two colleges ' Kruti Institute of
Technology and Engineering (KITE) and Kruti School of Business and
Management (KSBM) - in Raipur (Chhattisgarh). KITE, started in
2008, offers graduate and post-graduate courses in engineering. The
institute is approved by the All India Council for Technical
Education and is affiliated to the Chhattisgarh Swami Vivekananda
Technical University, Bhilai (Chhattisgarh). KSBM, started in 2012,
offers graduate and post-graduate courses in management and is
affiliated to the Pandit Ravishankar Shukla University, Raipur.


SHANGRI-LA INDUSTRIES: ICRA Keeps B- Ratings in Not Cooperating
---------------------------------------------------------------
ICRA has kept the long-term rating of Shangri-La Industries Private
Limited (SIPL) in the 'Issuer Not Cooperating' category. The rating
is denoted as [ICRA]B-(Stable); ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-         35.00       [ICRA]B- (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Term Loan                      to remain under 'Issuer Not
                                  Cooperating' category

   Long Term-          8.00       [ICRA]B- (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

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

Incorporated in 2008, Shangri-La Industries Private Limited (SIPL)
commenced manufacturing operations in FY2018. It is involved in the
contractual manufacturing of tablets, capsules, ointments and
related packing materials on a principal-to principal basis. The
manufacturing facility of the company is in Sikkim. Prior to
FY2018, SIPL was involved in stonechipping activities.


SHRIMATI NARASAMMA: CARE Keeps D Debt Rating in Not Cooperating
---------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Shrimati
Narasamma Gotyal Shikshna Samsthe (SNGSS) continues to remain in
the 'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       5.33       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 10, 2023,
placed the rating(s) of SNGSS under the 'issuer non-cooperating'
category as SNGSS had failed to provide information for monitoring
of the rating. SNGSS 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,
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).

Shrimati Narasamma Gotyal Shikshana Samaste (SNGSS) was established
in the year 2015 to provide primary and higher school education by
Mr Jettappa Siddappa Bolegaon, a social worker. The society is
located in Vijapur district of Karnataka. Current ly,
the society runs classes from kinder garden to 8th standard and
Pre- University Course -1 (PUC -1) and Pre-University Course-2 and
has strength of 528 students (as on March 31, 2018 (Provisional))
and 44 staff members. The campus is built in an area of 6,972
square feet.


SIMPLEX PROJECTS: Promoter Gets NCLT's Nod for Acquiring Company
----------------------------------------------------------------
The Economic Times reports that the bankruptcy court in Kolkata has
approved the Simplex Projects revival plan submitted by its
promoter Sudarsshhan Das Mundhra.

Before the National Company Law Tribunal (NCLT) nod, the company's
lenders approved the plan with 99.51% voting in favour of Mundhra's
resolution plan, ET relates. The plan involves a proposal to pay
INR235.28 crore against the total admitted liabilities of
INR2,108.49 crore, ET notes.

Simplex Projects Ltd, incorporated in 1990, belongs to Mr. B.K.
Mundhra and associates. SPL is a medium sized Kolkata based
construction company engaged in providing integrated engineering,
procurement and construction services for civil and structural
construction and infrastructure sector projects.

Simplex Projects Limited commenced insolvency proceedings on April
28, 2022.


SSG TECHNO: CRISIL Keeps Moves D Debt Ratings to Not Cooperating
----------------------------------------------------------------
CRISIL Ratings has migrated the ratings on bank facilities of SSG
Techno Services Private Limited (SSGTSPL) to ' CRISIL D/CRISIL D
Issuer not cooperating '.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee        1.6         CRISIL D (Issuer Not
                                     Cooperating; Rating
                                     Migrated)

   Cash Credit           5.0         CRISIL D (Issuer Not
                                     Cooperating; Rating
                                     Migrated)

CRISIL Ratings has been consistently following up with SSGTSPL for
obtaining information through letter and email dated June 27, 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 SSGTSPL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on
SSGTSPL is consistent with 'Assessing Information Adequacy Risk'.
Therefore, on account of inadequate information and lack of
management cooperation, CRISIL Ratings has migrated the ratings on
bank facilities of SSGTSPL to ' CRISIL D/CRISIL D Issuer not
cooperating '.

SSGTSPL was established in 2002 as a proprietorship firm (SSG
Enterprise) by Mr Subrata Sengupta and was reconstituted as a
private limited company with the current name in 2010. The company
constructs railway bridges, road over bridges, reinforced concrete
bridges, and screw pile bridges in West Bengal, Bihar and
Jharkhand.


TDI INTERNATIONAL: CARE Keeps D Debt Rating in Not Cooperating
--------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of TDI
International India Private Limited (TIIPL) continues to remain in
the 'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      169.07      CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 5, 2023,
placed the rating(s) of TIIPL under the 'issuer non-cooperating'
category as TIIPL had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. TIIPL continues
to be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
May 20, 2024, May 30, 2024 and June 9, 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 the year 1986, TDI International India Private
Limited (TIIPL) was established by Mr. Prem Bajaj to provide out of
Home (OOH) advertising solutions.

TECH CONNECT: CARE Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Tech
Connect Services Private Limited (TCSPL) continue to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       8.68       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Short Term Bank      3.00       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 27, 2023,
placed the rating(s) of TCSPL under the 'issuer non-cooperating'
category as TCSPL had failed to provide information for monitoring
of the rating. TCSPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated May 12, 2024, May 22, 2024,
June 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).

New Delhi-based, Tech Connect Services Private Limited (TCSPL) was
incorporated in June, 2008. The company is currently managed by Mr.
Mohana Bharat, Mr. Harkirat Singh and Mr. V. Sankaranarayanan. The
company is engaged in providing consultancy and undertakes EPC
(Engineering, Procurement and Construction) contract for setting up
audio/video conferencing system which includes supply,
installation, testing, commissioning, repair & maintenance of
equipment's.


TRANSGLOBAL POWER: Ind-Ra Cuts Bank Loan Rating to BB
-----------------------------------------------------
India Ratings and Research (Ind-Ra) has downgraded Transglobal
Power Limited's (TPL) bank facilities' rating to IND BB/Negative
(ISSUER NOT COOPERATING) from IND BBB-/Negative(ISSUER NOT
COOPERATING). The issuer did not participate in the rating exercise
despite continuous requests and follow-ups by the agency through
emails and phone calls. Thus, the rating is based on the best
available information. Therefore, investors and other users are
advised to take appropriate caution while using these ratings.

The detailed rating actions are:

-- INR220 mil. Fund-based working capital limits downgraded with
     IND BB/Negative (ISSUER NOT COOPERATING)/IND A4+ (ISSUER NOT
     COOPERATING) rating; and

-- INR1.280 bil. Non-fund-based working capital limits downgraded

     with IND A4+ (ISSUER NOT COOPERATING) rating.

Note: ISSUER NOT COOPERATING: Issuer did not co-operate, based on
the best available information.

Detailed Rationale of the Rating Action

The downgrade and the Negative Outlook are in accordance with
Ind-Ra's Guidelines on What Constitutes Non-Cooperation As per the
guidelines, if an issuer has an investment grade rating outstanding
while being noncooperative for more than six months with Ind-Ra,
then the agency will necessarily downgrade such rating to the
non-investment grade, while maintaining the Issuer Not Cooperating
status.

Non-Cooperation by the Issuer

Ind-Ra has not received adequate information and has not been able
to conduct management interaction with TPL while reviewing the
ratings. Ind-Ra had consistently followed up with the management
over emails and phone calls since June 2024.

Limitations regarding Information Availability

Ind-Ra is unable to provide an updated forward-looking view on the
credit ratings of TPL, 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. TPL has been
non-cooperative with the agency since February 23, 2024.

About the Company

TPL is a closely held public limited company, incorporated in
Bengaluru in 1990. The company engages in the execution of
electrical turnkey contracts (which involves engineering,
procurement, and construction and commissioning) of electrical
substations up to 220 KV, transmission lines up to 400 KV, and the
commissioning of high tension and low-tension power distribution
systems. TPL also provides the full range of engineering,
procurement, and construction services for high voltage cable
transmission and distribution.


VADLAMUDI ESTATES: CARE Keeps B- Debt Rating in Not Cooperating
---------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Vadlamudi
Estates Private Limited (VEPL) continues to remain in the 'Issuer
Not Cooperating' category.

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

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 9, 2023,
placed the rating(s) of VEPL under the 'issuer non-cooperating'
category as VEPL had failed to provide information for monitoring
of the rating. VEPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated April 24, 2024, May 4, 2024,
May 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).

Andhra Pradesh based, Vadlamudi Estates Private Limited (VEPL) was
incorporated in 1991 in the name of Guntur Merchants Cotton Press
Company Ltd. The company was initially into the business of cotton
ginning and pressing. Later it has diversified its business model
into real estate i.e. construction of residential complex. The name
of the company has changed to Vadlamudi Estates Private Limited in
2014.

VIKAS STAINLESS: CARE Lowers Rating on INR49.31cr LT Loan to D
--------------------------------------------------------------
CARE Ratings has revised the ratings on certain bank facilities of
Vikas Stainless Steel India Private Limited (VSSIPL), as:

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      49.31       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category and Revised from
                                   CARE BB; Stable

Rationale & Key Rating Drivers

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

The ratings have been revised on account of non-availability of
requisite information. Further it also considers instances of delay
in debt servicing as recognized from publicly available information
i.e., auditor's comments in the FY23 annual report available from
ROC Filings.

Vikas Stainless Steel India Private Limited (previously known as
Vikas Steel Inc, established as a partnership firm in 2005) was
incorporated on March 21, 2018 as a private company. The company is
promoted by Mr. Vijendra Kumar Gupta who has more
than 16 years of experience in the industry. VSSIPL is a supplier
and service provider of high-quality stainless-steel sheet coil,
plate, pipe, and strips of varied grades such as 305, 316l, 204 CU,
J4, JT, 409M, 430. It is an authorized trading house and channel
partner for Jindal Stainless Steel and Jindal Stainless (Hisar)
Limited.


[*] INDIA: 645 Real Estate Firms "Rescued" Under CIRP
-----------------------------------------------------
Financial Express reports that among nearly 1,400 real
estate/construction companies that were admitted into the corporate
insolvency resolution process (CIRP) so far, 645 were "successfully
rescued", via resolution or closure, and 261 were liquidated,
Insolvency and Bankruptcy Board of India (IBBI) Chairperson Ravi
Mittal said on Aug. 13.

He noted that the number of rescued companies has been 2.5 times
those liquidated, FE relates.

Stating that the insolvency code provided a structured mechanism
for resolving insolvency, Mittal noted that insolvency resolution
of real estate companies presents a unique set of challenges for
the standardised Corporate Insolvency Resolution Process. "With the
help of measures as introduced from time to time, several real
estate companies have been successfully resolved under the IBC," he
said.

FE says the measures are: designating home buyers as financial
creditors, keeping possessed units out of liquidation estate,
allowing project wise insolvency, and permitting home buyers to act
as resolution applicants.

The large scale real estate cases, such as that of Jaypee
Infratech, Kohinoor CTNL Infrastructure, SARE Gurugram and others
have yielded recovery of more than 60% of the admitted claims, said
the IBBI Chairman, FE relays.

Mittal highlighted that as of June, as many as 3,293 corporate
debtors (CDs) have been rescued by the Code, and 2,547 have been
referred for liquidation.

FE adds the resolved CDs resulted in realisation of more than 32%
as against the admitted claims, and more than 161% as against the
liquidation value. "Resolution plans on average are yielding 84.9%
of the fair value of CDs" noted Mittal.




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

ACL - ARVA LOGISTICS: First Creditors' Meeting Set for Aug. 28
--------------------------------------------------------------
A first meeting of the creditors in the proceedings of ACL - ARVA
Logistics Pty Ltd will be held on Aug. 28, 2024, at 11:00 a.m. via
virtual meeting.

Ivan Glavas and Nathan Deppeler of Worrells were appointed as
administrators of the company on Aug. 16, 2024.


ACTIVATION PRODUCTS: First Creditors' Meeting Set for Aug. 29
-------------------------------------------------------------
A first meeting of the creditors in the proceedings of Activation
Products Australia Pty Ltd will be held on Aug. 29, 2024, at 11:00
a.m. at the offices of Pilot Partners, Level 10, 1 Eagle Street, in
Brisbane, Qld.

Cameron Woodcroft of Pilot Partners was appointed as administrator
of the company on Aug. 19, 2024.


EGT LIMITED: Creditors' Proofs of Debt Due on Sept. 12
------------------------------------------------------
Creditors of EGT Limited are required to file their proofs of debt
by Sept. 12, 2024, to be included in the company's dividend
distribution.

The High Court at Auckland appointed Simon Dalton of Gerry Rea
Partners as liquidators on Aug. 9, 2024.


ESSENTIAL DISABILITY: First Creditors' Meeting Set for Aug. 28
--------------------------------------------------------------
A first meeting of the creditors in the proceedings of Essential
Disability Care Services Pty Ltd will be held on Aug. 28, 2024, at
10:30 a.m. via virtual facilities.

Michael Brereton & Rashnyl Prasad of William Buck were appointed as
administrators of the company on Aug. 16, 2024.


FRANKLINS EUROPEAN: Liquidators Says Westpac Among Creditors Owed
-----------------------------------------------------------------
NZ Herald reports that Auckland-based, family-owned bathroomware
and plumbing supplies business Franklins had significant
liabilities before going into liquidation, the first liquidator's
report on the company shows.

Creditors now face a potential shortfall in the tens of millions.

Westpac among creditors owed NZD31.2 million, NZ Herald says.

Auckland-based, family-owned bathroomware and plumbing supplies
business Franklins went into liquidation early this month.

A notice on the company's website on Aug. 5 said the business had
been placed in liquidation and all branches, other than Franklins
Wellington, were closed until further notice, NZ Herald discloses.

The company directed all inquiries to liquidators at Ecovis KGA
Chartered Accountants.

According to NZ Herald, the Companies Office showed Clive Bish,
Gareth Hoole and Raymond Cox were appointed as liquidators at the
request of shareholders from August 5.

Stephen Rex Smith and Dianne Shelly Smith are listed as joint
shareholders of Franklin Plumbers & Builders Supplies Limited.

The personal property securities register shows a long list of
secured parties, including Westpac.

Founded in 1954 by the late Peter Smith, Franklins provided premium
bathroom products, imported from Europe. The company supplied
plumbers and builders from a centralised warehouse in East Tamaki
after relocating its previous six sites in and around Pukekohe in
2020.  It operated eight plumbing and bathroom branches across the
North Island.


HIGHWAY ADVOCATES: First Creditors' Meeting Set for Aug. 29
-----------------------------------------------------------
A first meeting of the creditors in the proceedings of Highway
Advocates Pty Ltd will be held on Aug. 29, 2024, at 10:30 a.m. via
telephone conference facilities.

Jason Walter Bettles of Worrells was appointed as administrator of
the company on Aug. 19, 2024.


IOQ SOLUTIONS: First Creditors' Meeting Set for Aug. 28
-------------------------------------------------------
A first meeting of the creditors in the proceedings of IOQ
Solutions Pty Ltd will be held on Aug. 28, 2024, at 2:00 p.m. via
Zoom.

Matthew Kucianski of Worrells was appointed as administrator of the
company on Aug. 16, 2024.


LONG RIVER: Council Drops Application to Liquidate Club Owner
-------------------------------------------------------------
1News reports that Auckland Council said it has withdrawn its
application in the High Court to liquidate the owner of the
abandoned Gulf Harbour Country Club, after receiving payment for
unpaid debts totalling more than NZD25,000.

The Whangaparaoa Peninsula course, which hosted the New Zealand
Golf Open in 2005 and 2006, was closed "with immediate effect" in
July last year, 1News recalls.

The club has since been destroyed by two large fires within three
days of each other, which officials said were likely caused by an
"incendiary".

On June 20, Auckland Council applied to liquidate Long River
Investments Corporation Limited for unpaid rates totalling
NZD18,386.54, which then rose to NZD25,804.56.

In a statement to 1News on Aug. 15, the council said it had
received payment of Long River's unpaid rates.

"Therefore, we will be withdrawing the liquidation application in
the High Court [on] Friday, August 16, 2024."

1News relates that the council said it would seek a costs order
against the company of around NZD3,000 for costs related to filing
and serving the application, and continued to seek repayment of
demolition costs of the club totalling more than NZD200,000.

Auckland Council chief executive Phil Wilson, who recently wrote to
owner Greg Olliver and golf club director Wayne Bailey on July 12
to demand costs be paid back, has not met with the company's
director or owners.

At a public meeting at Whangaparāoa College on Aug. 15, hosted by
the Keep Whangaparāoa's Green Spaces (KWGS) group, legal adviser
Chris Geyde said the strongly-worded letter made it "very, very
clear" that Olliver was "between a rock and a hard place".

Mr. Geyde said the letter was "absolutely a key step in the right
direction", and that KWGS wanted the council to take further
enforcement action through the courts, 1News relays.

"The next issue KWGS want to look at is the approximately
NZD220,000 that was spent demolishing the clubhouse following the
fire.

"What we are still concerned about is that an application for
resource consent could still come through. What we would like the
council to do is commence proceedings against Long River, which
would effectively result in an injunction or a statutory
declaration stating that the encumbrance clearly specifies the golf
course land is to be used as a golf course and Country Club."

"So that if they try to make it into anything other than that,
Wayne Bailey would be in contempt of court," Mr. Geyde said.

Long River submitted a resource consent last year to undertake a
"boundary adjustment" which would separate the land into two titles
and reduce the size of the land. Long River said it would like to
sell part of the land to fund the golf course's redevelopment.

Asked about the status of this application at the public meeting,
Mr. Geyde said the commissioner who was asked to review the
position on cutting the land in half stated that it needed to be
notified.

"What has happened since then is [that] it's gone absolutely quiet,
with no further work done by Olliver with regard to that
application."


OCHO INVESTMENTS: Creditors' Proofs of Debt Due on Sept. 15
-----------------------------------------------------------
Creditors of Ocho Investments Limited are required to file their
proofs of debt by Sept. 15, 2024, to be included in the company's
dividend distribution.

The High Court at Invercargill appointed Elizabeth Helen Keene and
Luke Norman of KPMG as liquidators on Aug. 15, 2024.


PRESTIGE PLUMBING: Court to Hear Wind-Up Petition on Sept. 6
------------------------------------------------------------
A petition to wind up the operations of Prestige Plumbing Services
Limited will be heard before the High Court at Auckland on Sept. 6,
2024, at 10:00 a.m.

The Commissioner of Inland Revenue filed the petition against the
company on July 15, 2024.

The Petitioner's solicitor is:

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


PS LOGISTICS: Creditors' Proofs of Debt Due on Oct. 30
------------------------------------------------------
Creditors of PS Logistics Limited are required to file their proofs
of debt by Oct. 30, 2024, to be included in the company's dividend
distribution.

The High Court at Auckland appointed Iain Bruce Shephard and
Jessica Jane Kellow of BDO Wellington as liquidators on Aug. 19,
2024.


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

Aotearoa Water Action Incorporated filed the petition against the
company on July 8, 2024.

The Petitioner's solicitor is:

          Peter Richardson
          15 Buckleys Road
          Linwood
          Christchurch


SYNLAIT MILK: Seeks to Raise NZD133MM, Warns of Insolvency Risk
---------------------------------------------------------------
Reuters reports that Synlait Milk said on Aug. 20 it aims to raise
NZD217.8 million (USD133.34 million) from its top two investors in
a bid to reduce its debt, a failure of which could lead to the New
Zealand-based dairy producer's insolvency.

According to Reuters, Synlait will issue shares worth NZD185
million to Bright Dairy & Food Co at NZD0.6 apiece, raising the
Chinese company's stake in Synlait to 65.25% from 39.01%.

Reuters relates that the kiwi firm will also issue shares worth
NZD32.8 million to peer a2 Milk, with whom it recently resolved
disputes over exclusive manufacturing rights for some of the
latter's infant milk formula products.

Reuters says Synlait will hold a special shareholders meeting on
Sept. 18 for investors to vote on the equity raising proposals,
which if not passed might negatively affect the firm.

"If the resolutions are not passed, it's likely Synlait would need
to cease trading and initiate a formal insolvency process," the
report quotes Synlait chair George Adams as saying.

The fund raising might be challenging given the firm's
over-leveraged financial condition and recent earnings
underperformance.

Bright Dairy and a2 Milk will not be able to vote on resolutions
relating to their own respective placements but have expressed
their intent to back each other's placements, Reuters notes.

According to Yicai, Synlait Milk is scheduled to hold an
extraordinary shareholder meeting on Sept. 18 to decide whether to
accept both financing schemes.

Synlait Milk has premium milk sources, world-class dairy product
processing bases, and a string of major clients, Bright Dairy said,
Yicai relays. The investment, made when the Canterbury-based firm's
share price is low, can help Bright Dairy realize absolute control
of the unit so as to defuse the debt crisis and help it return to
profit as soon as possible, it added.

Bright Dairy bought into Synlait Milk, New Zealand's third biggest
dairy producer, in 2010. Business was good and the company went
public in New Zealand in 2013 and in Australia in 2016. However, in
2021, Synlait Milk started to lose money, affected by the surging
price of raw milk and a big jump in shipping costs, Yicai notes.
The loss has continued to widen and accrued debts have increased.
It has also begun to weigh on Bright Dairy's business performance
in recent years.

As of May 31, Synlait Milk's debts amounted to 57.6 percent of its
total assets at CNY4.3 billion (USD602.7 million), Bright Dairy
said Aug. 20. In the first five months, it logged net losses of
CNY94.4 million (USD13.2 million) on revenue of CNY330 million,
Yicai discloses. And last year it haemorrhaged CNY296 million
(USD41.5 million) on revenue of CNY736 million (USD103 million).




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

PAKISTAN: Making Good Progress With IMF for Board Approval
----------------------------------------------------------
Reuters reports that Pakistan is making good progress with the
International Monetary Fund (IMF) and hopes to get board approval
in September for a new $7 billion loan programme, Pakistan's
Finance Minister Muhammad Aurangzeb said on Aug. 21.

Pakistan and the IMF reached an agreement on the 37-month loan
programme in July, Reuters notes. The IMF said the programme was
subject to approval from its executive board and obtaining "timely
confirmation of necessary financing assurances from Pakistan's
development and bilateral partners".

"We are making good progress with IMF for Board approval in
September," said Aurangzeb in text message to Reuters.

According to Reuters, Pakistan is in talks with Saudi Arabia, the
United Arab Emirates and China to meet gross financing needs under
the IMF programme, Aurangzeb said in July following a trip to China
to seek energy sector debt reprofiling.

Rollovers or disbursements on loans from Pakistan's long-time
allies, in addition to financing from the IMF, have helped Pakistan
meet its external financing needs in the past.

The IMF did not immediately respond to a Reuters request for
comment on Pakistan's external financing needs and the executive
board's meeting on Pakistan's loan programme.

Reuters adds that during an analyst briefing following the central
bank's decision in July to cut rates by 100 bps, the central bank
chief said he expected rollovers of $16.3 billion in the fiscal
year to June 2025 - more than half of Pakistan's $26.2 billion
external financing requirement.

                           About Pakistan

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

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

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




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

BU SHEN: Court Enters Wind-Up Order
-----------------------------------
The High Court of Singapore entered an order on Aug. 8, 2024, to
wind up the operations of Bu Shen Xi (S) Pte. Ltd.

The company's liquidators are:

          Mr. Lau chin huat
          Mr. Yeo boon keong
          c/o Technic Inter-Asia Pte Ltd
          50 Havelock Road
          #02-767 The Beo Crescent
          Singapore 160050


FE SUPPLY: Court to Hear Wind-Up Petition on Sept. 6
----------------------------------------------------
A petition to wind up the operations of FE Supply Pte Ltd will be
heard before the High Court of Singapore on Sept. 6, 2024, at 10:00
a.m.

Maybank Singapore Limited filed the petition against the company on
Aug. 12, 2024.

The Petitioner's solicitors are:

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


INTERNATIONAL OFFSHORE: Creditors' Proofs of Debt Due on Sept. 16
-----------------------------------------------------------------
Creditors of International Offshore Pte. Ltd. are required to file
their proofs of debt by Sept. 16, 2024, to be included in the
company's dividend distribution.

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

The company's liquidators are:

          Victor Goh
          Khor Boon Hong
          Marie Lee
          C/o Baker Tilly
          600 North Bridge Road
          #05-01 Parkview Square
          Singapore 188778


KPK ENGINEERING: Court Enters Wind-Up Order
-------------------------------------------
The High Court of Singapore entered an order on Aug. 16, 2024, to
wind up the operations of KPK Engineering 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


MTN CONSULTANTS: Court to Hear Wind-Up Petition on Sept. 6
----------------------------------------------------------
A petition to wind up the operations of MTN Consultants and
Building Management Pte Ltd will be heard before the High Court of
Singapore on Sept. 6, 2024, at 10:00 a.m.

Cradle Wealth Solutions Pte. Ltd. filed the petition against the
company on Aug. 12, 2024.

The Petitioner's solicitors are:

          RCL Chambers Law Corporation
          6A Upper Cross Street
          Singapore 058326


MULTI-SYSTEM TECH: Court to Hear Wind-Up Petition on Aug. 30
------------------------------------------------------------
A petition to wind up the operations of Multi-System Technologies
Pte Ltd will be heard before the High Court of Singapore on Aug.
30, 2024, at 10:00 a.m.

Standard Chartered Bank (Singapore) Limited filed the petition
against the company on Aug. 8, 2024.

The Petitioner's solicitors are:

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


RIGHTEOUS CRANE: Creditors' Proofs of Debt Due on Sept. 17
----------------------------------------------------------
Creditors of Righteous Crane Holding Pte. Ltd. are required to file
their proofs of debt by Sept. 17, 2024, to be included in the
company's dividend distribution.

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

The company's liquidator is:

          Lai Seng Kwoon
          c/o 7500A Beach Road
          #05-303/304 The Plaza
          Singapore 199591


SOLAR C2: Court Enters Wind-Up Order
------------------------------------
The High Court of Singapore entered an order on Aug. 16, 2024, to
wind up the operations of Solar C2 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


THAMES WATER: Court Enters Wind-Up Order
----------------------------------------
The High Court of Singapore entered an order on Aug. 14, 2024, to
wind up the operations of Thames Water Asia Pte. Ltd.

The company's liquidators are:

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


WEST COAST INDUSTRIES: Court to Hear Wind-Up Petition on Aug. 30
----------------------------------------------------------------
A petition to wind up the operations of West Coast Industries Pte
Ltd will be heard before the High Court of Singapore on Aug. 30,
2024, at 10:00 a.m.

Teo Geok Lay filed the petition against the company on Aug. 6,
2024.

The Petitioner's solicitors are:

          Bih Li & Lee LLP
          1 Coleman Street
          #10-07 The Adelphi
          Singapore 179803




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

[*] Bank of Thailand Holds Rates Steady Amid Economic Uncertainty
-----------------------------------------------------------------
Amanda Lee at The Wall Street Journal reports that Thailand's
central bank held its benchmark interest rate at a decade high
again, despite some calls to start easing amid an uncertain
economic recovery.

The Journal relates that the Bank of Thailand said Aug. 21 that its
policy committee voted six to one to maintain its one-day
repurchase rate at 2.50%. One member voted to cut the policy rate
by 25 basis points.

All 12 economists polled by The Wall Street Journal had expected
the central bank to stand pat, but a few analysts had seen scope
for a possible surprise.

With the baht performing strongly, a cut cannot be totally ruled
out, ING economists had said in a note prior to the decision,
though the most likely scenario was for a hold, the Journal
states.

The Journal says the move comes days amid political uncertainty
after Thailand elected a new prime minister, and data signaling
slowing economic momentum.

The BOT last raised its policy rate in September last year, the
Journal notes. It has shrugged off political pressure to cut rates
to boost the economy, saying policy settings remain appropriate.

According to the Journal, most economists had anticipated that BOT
would stay on hold in August, pointing to continued high levels of
household debt, which the central bank has flagged as a key
concern.

Other indicators seem more conducive to looser policy settings.
Inflation has stayed below the central bank's target of 1% to 3%
for some time, with consumer demand weak and confidence levels
low.

Data on Aug. 19 showed that the economy picked up in the second
quarter from a year earlier, but slowed on a sequential basis, the
Journal says. The figures painted an uneven recovery picture, with
soft patches including sluggish investing and tepid domestic
demand.



                           *********


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

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

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

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

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



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