/raid1/www/Hosts/bankrupt/TCRAP_Public/240827.mbx        T R O U B L E D   C O M P A N Y   R E P O R T E R

                     A S I A   P A C I F I C

          Tuesday, August 27, 2024, Vol. 27, No. 172

                           Headlines



A U S T R A L I A

ADVENTURE LAND: First Creditors' Meeting Set for Sept. 2
DION LEE: Fate Will Be Decided This Week
EMPLOYMENT HERO: Sixth Street Marks AUD50MM Loan at 33% Off
GROWTH PLUS: Former Director Found Guilty of Fraud
HENSELITE PTY: First Creditors' Meeting Set for Sept. 2

JIE LI: First Creditors' Meeting Set for Aug. 30
KAVINCI DEVELOPMENTS: First Creditors' Meeting Set for Sept. 3
SERVENO AUSTRALIA: Second Creditors' Meeting Set for Aug. 30
SUSHI BAY: Debt Snowballs to More Than AUD21 Million


C H I N A

CHINA PHARMA: Swings to $1.4MM Net Loss in Fiscal Q2
YUZHOU GROUP: Chapter 15 Case Summary
YUZHOU GROUP: Scheme Meetings Scheduled for Sept. 12
YUZHOU GROUP: Seeks Debt Restructuring Recognition in US


I N D I A

A1 PAPERS: CARE Keeps D Debt Rating in Not Cooperating Category
AARKAY PACKAGING: CARE Keeps B- Debt Rating in Not Cooperating
BHIMA JEWELLERS: CARE Keeps B- Debt Rating in Not Cooperating
BIG HEALTHCARE: CARE Keeps B+ Debt Rating in Not Cooperating
BOKAHOLA TEA: CARE Keeps B+ Rating in Not Cooperating Category

CHOTTA SHIMLA: CRISIL Migrates D Debt Ratings to Not Cooperating
ELITE TRAEXIM: CARE Keeps B- Debt Rating in Not Cooperating
G. M. AGRO: CARE Keeps D Debt Rating in Not Cooperating Category
GADDAM PATTABHI: CARE Keeps B- Debt Rating in Not Cooperating
GRACE MICRON: CRISIL Keeps D Debt Ratings in Not Cooperating

INDIAN INFRA: CARE Keeps B- Debt Rating in Not Cooperating
JAGDAMBA CEREALS: CRISIL Keeps D Debt Ratings in Not Cooperating
MAA SARBAMANGALA: CARE Keeps D Debt Rating in Not Cooperating
MAHADEV PROFILES: CRISIL Keeps D Debt Ratings in Not Cooperating
METAL EXTRUSIONS: CARE Keeps B- Debt Rating in Not Cooperating

NAND ESTATE: CARE Keeps D Debt Rating in Not Cooperating Category
PROPUS DESIGNS: CARE Keeps C Debt Rating in Not Cooperating
RAM INDUSTRIES: CARE Keeps C Debt Rating in Not Cooperating
RKV SPIRITS: CARE Reaffirms B+ Rating on INR110cr LT Loan
S.G. AGRO: CARE Keeps B- Debt Rating in Not Cooperating Category

SADARAM JINING: CARE Keeps D Debt Rating in Not Cooperating
SHIVALIK REMEDIES: CARE Keeps B- Debt Rating in Not Cooperating
SKS POWER: Creditors Receive INR1,950cr From Sarda Energy & Mining
SURAJ ISPAT: CARE Keeps B- Debt Rating in Not Cooperating Category
VIBRANT LAMINATE: CARE Keeps D Debt Rating in Not Cooperating



M A L A Y S I A

PHARMANIAGA BHD: PN17 Status Still A Hindrance


N E W   Z E A L A N D

BLACK ROBIN: Creditors' Proofs of Debt Due on Sept. 21
FAST STEEL: Digby John Noyce Appointed as Liquidator
HOLISTIC URBAN: Grant Bruce Reynolds Appointed as Liquidator
PAMU: Posts NZD26 Million Net Loss for Year Ended June 30
SURFACE MICRO-GUARD: Court to Hear Wind-Up Petition on Sept. 6

W&W GROUP: Court to Hear Wind-Up Petition on Aug. 30


S I N G A P O R E

BEXIMCO SINGAPORE: Commences Wind-Up Proceedings
BILIMBI PTE: Commences Wind-Up Proceedings
EHUB HOLDINGS: Court to Hear Wind-Up Petition on Aug. 30
NUSANTARA ENERGY: Court to Hear Wind-Up Petition on Sept. 6
THAMES WATER: Court Enters Wind-Up Order



X X X X X X X X

KAILASANADHA TEXTILES: CRISIL Keeps D Ratings in Not Cooperating
[*] BOND PRICING: For the Week Aug. 19, 2024 to Aug. 23, 2024

                           - - - - -


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

ADVENTURE LAND: First Creditors' Meeting Set for Sept. 2
--------------------------------------------------------
A first meeting of the creditors in the proceedings of Adventure
Land Palmerston Pty Ltd will be held on Sept. 2, 2024 at 2:30 p.m.
via Microsoft Teams.

Christopher Richard Cook of Worrells was appointed as administrator
of the company on Aug. 21, 2024.


DION LEE: Fate Will Be Decided This Week
----------------------------------------
Ragtrader reports that the fate of Australian fashion label Dion
Lee will be decided this week at a second creditor's meeting on
August 29.

The latest news comes from a second creditor's report tabled last
week by dVT Group, and seen by Ragtrader, with administrators
calling for the winding up of the luxury fashion house amid no
proposed deed of company arrangement (DOCA).

However, this does not imply the cessation of business operations.
The administrators noted that they and dVT Group intend to continue
running the Dion Lee business even after the fashion house is wound
up, at least until Sept. 30, 2024, with the goal of finding a
buyer, Ragtrader relays. This is, of course, depending on whether
creditors choose this option in the first place at next week's
meeting.

A DOCA could also still be executed by the directors or third
parties. The creditors may also instead call to end the
administration and return the company to its directors.

According to the administrators, the latter option is neither "a
practical nor a commercial proposition" given Dion Lee is
insolvent.

"Of the available options and given no DOCA has been proposed at
the time of drafting this report, we note in accordance with
Section 439A of the Act that the liquidation of the Companies [Dion
Lee] is recommended," the report, as cited by Ragtrader, read.

"Furthermore, given the financial position of the Companies, ending
the administration is not a viable alternative.

"In light of the above, it is our opinion that it would be in
creditors' best interests to wind up the companies at the
reconvened second meeting of creditors."

Ragtrader adds the report also revealed that the luxury fashion
label has made AUD3.2 million worth of sales during its voluntary
administration, which began in May.

Minus core expenses, the net profit from these sales was AUD1.6
million, with the documents confirming that the total sales amount
to 20,000 units sold, which includes 6,334 online orders, 6,043 of
which have been shipped so far.

Online sales, including Shopify sales and Paypal sales, amounted to
over AUD1.5 million, with retail sales hitting AUD1.34 million.

The brand also made just over AUD9,000 in international sales.

The largest expense during the voluntary administration so far was
wages and salaries, amounting to AUD599,000, Ragtrader discloses.

As part of the continued business operations, dVT administrators
are also considering relocating the latest 'Pre Fall 2024' stock to
Australia. This stock is currently located at various factories in
Portugal, France and China.

The administrators have engaged an external consultant regarding
this stock to formulate an aggressive sale strategy, with a view to
achieving the best outcome for creditors, Ragtrader notes.

Antony Resnick and Henry Kwok of dVT Solvency Solutions were
appointed as administrators of Dion Lee on May 22, 2024. The
appointment came after the Australian retail chain Cue announced it
had withdrawn its investment in the designer apparel.


EMPLOYMENT HERO: Sixth Street Marks AUD50MM Loan at 33% Off
-----------------------------------------------------------
Sixth Street Specialty Lending, Inc has marked its AUD50,000,000
loan extended to Employment Hero Pty Ltd to market at AUD33,33,000
or 67% of the outstanding amount, according to a disclosure
contained in Sixth Street's Form 10-Q for the quarterly period
ended June 30, 2024, filed with the Securities and Exchange
Commission.

Sixth Street is a participant in a First Lien Loan to Employment
Hero Pty Ltd. The loan accrues interest at a rate of 10.70% (B +
6.25%) per annum. The loan matures in December 2026.

Sixth Street is a Delaware corporation formed on July 21, 2010. The
Company was formed primarily to lend to, and selectively invest in,
middle-market companies in the United States. The Company has
elected to be regulated as a business development company under the
1940 Act. In addition, for tax purposes, the Company has elected to
be treated as a regulated investment company under Subchapter M of
the Internal Revenue Code of 1986, as amended. The Company is
managed by Sixth Street Specialty Lending Advisers, LLC.

On June 1, 2011, the Company formed a wholly-owned subsidiary, TC
Lending, LLC, a Delaware limited liability company. On March 22,
2012, the Company formed a wholly-owned subsidiary, Sixth Street SL
SPV, LLC, a Delaware limited liability company. On May 19, 2014,
the Company formed a wholly-owned subsidiary, Sixth Street SL
Holding, LLC, a Delaware limited liability company. On December 9,
2020, the Company formed a wholly-owned subsidiary, Sixth Street
Specialty Lending Sub, LLC, a Cayman Islands limited liability
company.

Sixth Street is led by Joshua Easterly, Chief Executive Officer;
and Ian Simmonds, Chief Financial Officer. The fund can be reach
through:

     Joshua Easterly
     Sixth Street Specialty Lending, Inc
     2100 McKinney Avenue, Suite 1500
     Dallas, TX 75201
     Tel: (469) 621-3001

Employment Hero Pty Ltd provides software solutions. The Company
offers human resource software solutions for employee benefits and
payroll. Employment Hero serves customers in Australia.

GROWTH PLUS: Former Director Found Guilty of Fraud
--------------------------------------------------
Ben Jayaweera, a former financial advisor and director of Growth
Plus Financial Group Pty Ltd (in Liquidation), on August 23, 2024,
was found guilty of 28 counts of fraud pursuant to section
408C(1)(e) Criminal Code Act 1899 (Qld).

The offending took place between August 2013 and November 2015,
resulting in a total detriment of AUD,958,870 to 12 of Mr.
Jayaweera's former clients.

A jury delivered the guilty verdict on all 28 counts on the
indictment, following a three-week retrial in the Brisbane District
Court.

The matter was prosecuted by the Office of the Director of Public
Prosecutions (Cth) (CDPP) following an investigation and referral
by ASIC.

Mr. Jayaweera has been remanded in custody ahead of sentencing on
Monday Aug. 26, 2024.

Following a three-week trial in September and October 2019, Mr.
Jayaweera was found guilty of six charges of fraud contrary to
section 408C(1)(e) Criminal Code Act 1899 (Qld). The six counts on
the indictment related to 28 transactions where 12 clients
collectively lost approximately AUD5.9 million.

On Oct. 17, 2019, Mr Jayaweera was sentenced to 12 years
imprisonment, with a minimum period of six years to be served
before becoming eligible for parole.

On Nov. 12, 2019, Mr Jayaweera appealed the conviction and sentence
in the Queensland Court of Appeal. Mr. Jayaweera's appeal was heard
by the Queensland Court of Appeal on Nov. 19, 2021.

On June 10, 2022, the Queensland Court of Appeal allowed the appeal
and ordered a retrial.


HENSELITE PTY: First Creditors' Meeting Set for Sept. 2
-------------------------------------------------------
A first meeting of the creditors in the proceedings of Henselite
Pty Ltd will be held on Sept. 2, 2024 at 11:00 a.m. virtually via
video conference.

Rachel Burdett and Rahul Goyal of Cor Cordis were appointed as
administrators of the company on Aug. 21, 2024.


JIE LI: First Creditors' Meeting Set for Aug. 30
------------------------------------------------
A first meeting of the creditors in the proceedings of Jie Li
Company Pty Ltd will be held on Aug. 30, 2024 at 11:30 a.m. at the
St James Trust Building Meeting Room, Suite C5B, Ground Floor, St
James Trust Building, 185 Elizabeth Street in Sydney.

Angus Gordon of Macquarie Gordon & Co was appointed as
administrator of the company on Aug. 20, 2024.


KAVINCI DEVELOPMENTS: First Creditors' Meeting Set for Sept. 3
--------------------------------------------------------------
A first meeting of the creditors in the proceedings of Kavinci
Developments Pty Ltd will be held on Sept. 3, 2024 at 1:30 p.m. at
the offices of Romanis Cant at Level 2, 106 Hardware Street in
Melbourne.

Manuel Hanna of Romanis Cant was appointed as administrator of the
company on Aug. 22, 2024.


SERVENO AUSTRALIA: Second Creditors' Meeting Set for Aug. 30
------------------------------------------------------------
A second meeting of creditors in the proceedings of Serveno
Australia Pty Ltd, Teleaus Australia Pty Ltd, Talent Torrent
Australia Pty Ltd, and Anfactor Australia Pty Ltd has been set for
Aug. 30, 2024 at 2:00 p.m. via teleconference only.

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

Creditors wishing to attend are advised proofs and proxies should
be submitted to the Administrator by Aug. 29, 2024 at 5:00 p.m.

Brent Kijurina and Richard Albarran of Hall Chadwick were appointed
as administrators of the company on July 25, 2024.


SUSHI BAY: Debt Snowballs to More Than AUD21 Million
----------------------------------------------------
News.com.au reports that the debts of a disgraced Japanese
restaurant chain that collapsed last year have snowballed past the
AUD21 million mark.

News.com.au previously reported that the Sushi Bay chain, which had
been operating 13 stores spanning across NSW, the ACT and the
Northern Territory since 2004, had gone into liquidation.

According to news.com.au, the Deputy Commissioner of Taxation began
winding-up proceedings against the Sushi Bay network over unpaid
tax debts and multiple restaurants fell in quick succession.

News.com.au relates that the Fair Work Ombudsman (FWO) was also
pursuing the company over breaches of the Fair Work Act, as well as
personally pursuing the owner and sole director, for allegedly
underpaying 163 workers - mostly Korean nationals - AUD650,000 over
a number of years and then falsifying records to try to cover it
up.

Earlier this month, the FWO secured record penalties of AUD15.3
million against Sushi Bay outlets, news.com.au notes.

When combining the pre-existing debts of the collapsed businesses,
along with the new penalty, the Sushi Bay collapse can be seen as
one of the largest in the hospitality industry in Australia,
leaving a whopping AUD21 million hole behind.

All the stores at the once-thriving Sushi Bay chain have been
closed except for an outlet at Macarthur Square, Campbelltown, in
Sydney.

At its peak, the chain had a number of stores across Sydney,
including in Miranda, Rhodes, Penrith, Rouse Hill, Parramatta,
Carlingford, Charlestown, Glendale and Campbelltown. It also had
two stores outside Sydney in Shellharbour and Forster, as well as a
Canberra and Darwin store.

Christopher Palmer of insolvency firm O'Brien Palmer is the
appointed liquidator of all the restaurants and has released a
number of statutory reports obtained by news.com.au.

According to news.com.au, the liquidator said Sushi Bay's sole
director, Sydney woman Yi Jeong 'Rebecca' Shin, had been issued
with a demand to repay AUD1.449 million due to trading while
insolvent.

"I have not received a response," Mr. Palmer, wrote in an update to
creditors last month.

Ms. Shin might be able to afford this as she sold a property she
jointly owned in the Sydney suburb of Ryde for AUD4.9 million in
2022.

"It appears that the director may have had capacity to pay, at
least in part, a claim for insolvent trading," Mr Palmer noted.

"The question that follows is how was the equity in the property,
if any, applied by the director?"




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

CHINA PHARMA: Swings to $1.4MM Net Loss in Fiscal Q2
----------------------------------------------------
China Pharma Holdings, Inc. filed with the U.S. Securities and
Exchange Commission its Quarterly Report on Form 10-Q reporting a
net loss of $1,438,130 on $924,943 of revenue for the three months
ended June 30, 2024, compared to a net loss of $593,029 on
$1,097,862 of revenue for the three months ended June 30, 2023.

For the six months ended June 30, 2024, and 2023, the Company
reported a net loss of $2,394,022 on $2,294,782 of revenue and a
net loss of $1,069,005 on $3,058,152 of revenue, respectively.

As of June 30, 2024, the Company had $14,261,233 in total assets,
$6,852,711 in total liabilities, and $7,408,522 in total
stockholders' equity.

A full-text copy of the Company's Form 10-Q is available at:

                  https://tinyurl.com/mjdce4b5

                         About China Pharma

China Pharma Holdings, Inc. is a specialty pharmaceutical company
that develops, manufactures, and markets a diversified portfolio of
products, focusing on conditions with high incidence and high
mortality rates in China, including cardiovascular, CNS,
infectious, and digestive diseases. The Company's cost-effective
business model is driven by market demand and supported by new
GMP-certified product lines covering the major dosage forms. In
addition, the Company has a broad and expanding nationwide
distribution network across all major cities and provinces in
China. The Company's wholly-owned subsidiary, Hainan Helpson
Medical & Biotechnology Co., Ltd., is located in Haikou City,
Hainan Province.

Lakewood, Colorado-based BF Borgers CPA PC, the Company's auditor
since 2016, issued a "going concern" qualification in its report
dated April 1, 2024, citing that the Company's significant
operating losses raise substantial doubt about its ability to
continue as a going concern.

On May 7, 2024, the Company, a corporation incorporated under the
laws of the State of Nevada, terminated the engagement with Borgers
serving as the Company's independent registered public accounting
firm, after the firm and its owner, Benjamin F. Borgers, were
charged by the Securities and Exchange Commission with deliberate
and systemic failures to comply with Public Company Accounting
Oversight Board (PCAOB) standards in its audits and reviews
incorporated in more than 1,500 SEC filings from January 2021
through June 2023; falsely representing to their clients that the
firm's work would comply with PCAOB standards; fabricating audit
documentation to make it appear that the firm's work did comply
with PCAOB standards; and falsely stating in audit reports included
in more than 500 public company SEC filings that the firm's audits
complied with PCAOB standards. Borgers agreed to pay a $14 million
civil penalty and agreed to permanent suspensions from appearing
and practicing before the Commission as accountants, effective
immediately.

On the same date, the Company's audit committee approved the
engagement of Enrome LLP as the Company's new independent
registered public accounting firm.

YUZHOU GROUP: Chapter 15 Case Summary
-------------------------------------
Chapter 15 Debtor:        Yuzhou Group Holdings Company Limited
                          Cricket Square Hutchins Drive
                          P.O. Box 2681
                          Grand Cayman KY1-1111

Business Description:     Founded in 1994, Yuzhou is a
                          conglomerate group integrating
                          diversified businesses including real
                          estate development, commercial
                          investment and operations, and hotel
                          operations.

Foreign Proceeding:       In the Matter of Yuzhou Group Holdings
                          Company Limited (Case Number HCMP
                          1068/2024) currently pending before the
                          High Court of the Hong Kong Special
                          Administrative Region Court of First
                          Instance

Chapter 15 Petition Date: August 22, 2024

Court:                    United States Bankruptcy Court
                          Southern District of New York

Case No.:                 24-11441

Judge:                    Hon. Lisa G Beckerman

Foreign Representative:   Kwok Ying Lan
                          5801-02, 58/F, 99 Queen's Road Central
                          Hong Kong Central
                          Hong Kong
Foreign
Representative's
Counsel:                  Christopher J. Hunker, Esq.
                          LINKLATERS LLP
                          1290 Avenue of the Americas
                          New York NY 10104
                          Tel: (212) 903-9267
                          Email: christopher.hunker@linklaters.com

Estimated Assets:         Unknown

Estimated Debt:           Unknown

A full-text copy of the Chapter 15 petition is available for free
at PacerMonitor.com at:

https://www.pacermonitor.com/view/MECOM6A/Yuzhou_Group_Holdings_Company__nysbke-24-11441__0001.0.pdf?mcid=tGE4TAMA


YUZHOU GROUP: Scheme Meetings Scheduled for Sept. 12
----------------------------------------------------
The Grand Court of the Cayman Islands (the "Cayman Court"), by an
order made on Aug. 2, 2024, has directed that (i) a single meeting
of Scheme Creditors (Class A); and (ii) a single meeting of Scheme
Creditors (Class B) (respectively defined as "Scheme Creditors
(Class A)" and "Scheme Creditors (Class B)", shall, in each case,
be convened for the purpose of considering and, if thought fit,
approving the proposed scheme of arrangement between the Company
and the Scheme Creditors (the "Cayman Scheme").

The Court of First Instance of the High Court of the Hong Kong
Special Administrative Region (the "HK Court"), by an order made on
Aug. 16, 2024, has directed that (i) a single meeting of Scheme
Creditors (Class A); and (ii) a single meeting of Scheme Creditors
(Class B), shall, in each case, be convened for the purpose of
considering and, if thought fit, approving the proposed scheme of
arrangement between the Company and the Scheme Creditors (together
with the Cayman Scheme, the "Schemes").

The scheme meeting for Scheme Creditors (Class A) in respect of
both the Cayman Scheme and the HK Scheme will be convened as one
meeting at 8:00 p.m. Hong Kong time on Sept. 12, 2024, the
equivalent time being 7:00 a.m. Cayman Islands time on Sept. 12,
2024.

The Scheme Meeting for Scheme Creditors (Class B) in respect of
both the Cayman Scheme and the HK Scheme will be convened as one
meeting at 9:00 p.m. Hong Kong time on Sept. 12, 2024, the
equivalent time being 8:00 a.m. Cayman Islands time on Sept. 12,
2024 (collectively, the "Scheme Meetings").

The Scheme Meetings will be held at the offices of Linklaters at
11th Floor, Alexandra House, Chater Road, in Hong Kong, with a live
video conference linked to the offices of Harney Westwood & Riegels
at 3rd Floor, Harbour Place, 103 South Church Street, Grand Cayman,
PO Box 10240, KY1-1002 in Cayman Islands. The Scheme Meetings are
subject to any adjournment as may be appropriate (in which case any
changes in arrangements relating to the Scheme Meetings shall be
communicated to the Scheme Creditors in advance of the Scheme
Meetings).

                         About Yuzhou Group

Based in Hong Kong, Yuzhou Group Holdings Company Limited is a
property developer that focuses on residential housing in the
Yangtze River Delta and the West Strait Economic Zone. Established
in Xiamen in the mid-1990s, Yuzhou is one of the city's largest
developers.  

Yuzhou Group Holdings filed a chapter 15 petition (Case No.
1:24-bk-11441) on Aug. 22, 2024, in the Southern District of New
York, which makes it the most recent company outside the United
States to ask the U.S. Bankruptcy Court for assistance implementing
its cross-border restructuring scheme.  The case has been assigned
to Judge Beckerman.


YUZHOU GROUP: Seeks Debt Restructuring Recognition in US
--------------------------------------------------------
South China Morning Post reports that Yuzhou Group Holdings filed
for Chapter 15 bankruptcy on Aug. 22 in New York, a move by the
defaulted property developer to seek US court recognition for its
offshore debt restructuring and ward off litigation.

The Post says the Shenzhen-based builder, which failed to pay
US$2.9 billion of dollar notes with interest as of the end of 2023,
is undergoing restructuring in Hong Kong and the Cayman Islands.

Its board was advised to "seek recognition by this court of the
Hong Kong proceeding as a foreign main proceeding for the debtor",
according to a company filing with the court, the Post relays.
Without US court recognition, "it may be possible that creditors of
such indebtedness will commence proceedings in New York against the
company even after the schemes are sanctioned", it said.

Yuzhou joins a growing list Chinese developers, including Sunac
China Holdings and China Aoyuan Group to use the Chapter 15
bankruptcy system to deal with offshore creditors or handle
cross-border assets, the Post notes.

A Chapter 15 recognition proceeding is a legal step for the US
court to formally recognise the effectiveness of the restructuring
in foreign jurisdictions, according to an insight note by law firm
Sidley Austin last year.

Companies do not necessarily need material US assets to seek such
recognition, and often the only liabilities of Chapter 15 debtors
are US-law governed bonds, the note said, in explaining the
differences with the better-known Chapter 11 filings.

Yuzhou received court orders in both Hong Kong and Cayman Islands
in August to hold votes on its offshore debt overhaul plan, the
Post discloses citing a filing to the Hong Kong exchange on Aug.
21. The so-called scheme meetings are set for September 12, when
creditors will vote for the company's plan, usually seen one of the
last steps to get a restructuring procedure completed.

According to the company, it had total interest-bearing liabilities
of about US$6.8 billion in the offshore market and CNY12.31 billion
(US$1.7 billion) in the onshore market as of December 31, 2022, the
Post discloses.

In August 2023, Yuzhou offered three options to its creditors, the
Post recalls. Those opting for the first option would exchange
existing notes for new notes with a short-term maturity, while
those choosing the second option would receive medium-term notes,
newly issued ordinary shares of the company and long-term notes.
The third option would involve swapping the notes for long-term
notes that bear zero interest but with no haircut to the
outstanding principal amount of the existing notes.

"The company believes that the successful implementation of its
offshore debt restructuring would allow it to right-size its
balance sheet and restore its capital structure to a healthy and
sustainable level such that the group's business would be able to
continue as a going concern and thrive moving forward," it said at
the time.

                         About Yuzhou Group

Based in Hong Kong, Yuzhou Group Holdings Company Limited is a
property developer that focuses on residential housing in the
Yangtze River Delta and the West Strait Economic Zone. Established
in Xiamen in the mid-1990s, Yuzhou is one of the city's largest
developers.  

Yuzhou Group Holdings filed a chapter 15 petition (Case No.
1:24-bk-11441) on Aug. 22, 2024, in the Southern District of New
York, which makes it the most recent company outside the United
States to ask the U.S. Bankruptcy Court for assistance implementing
its cross-border restructuring scheme.  The case has been assigned
to Judge Beckerman.




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

A1 PAPERS: CARE Keeps D Debt Rating in Not Cooperating Category
---------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of A1 Papers
Private Limited (APPL) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank        7.66      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 12, 2023,
placed the rating(s) of APPL under the 'issuer non-cooperating'
category as APPL had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. APPL 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).

A1 Papers Private Limited (APPL) was incorporated as a private
limited company in December, 1989. The company is currently being
looked after by Mr. Simranjot Singh Sethi and Ms. Ayana Sethi. APP
was incorporated with an aim to set up a manufacturing facility at
Ludhiana, Punjab for manufacturing of corrugated boxes. The company
manufactures corrugated boxes of different sizes which finds
application in packaging industry. The commercial operations of the
company commenced in April, 2017.


AARKAY PACKAGING: CARE Keeps B- Debt Rating in Not Cooperating
--------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Aarkay
Packaging Industries (API) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       8.00       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 August 2, 2023,
placed the rating(s) of API under the 'issuer non-cooperating'
category as API had failed to provide information for monitoring of
the rating. API continues to be non-cooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated June 17, 2024, June 27, 2024, July 07,
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).

M/s. Aarkay Packaging Industries (API) was established in the year
2007 as a partnership concern by Mr. A. Muthu Kumar, Mr. PL.
Adaikkapillai, MS. S. Chithra, Mr. Sathyaseelan and Mr. K. Raju.
API is engaged in manufacturing of corrugated carton boxes finding
application in packaging industry.


BHIMA JEWELLERS: CARE Keeps B- Debt Rating in Not Cooperating
-------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Bhima
Jewellers (BJ) continues to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      11.00       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 10, 2023,
placed the rating(s) of BJ under the 'issuer non-cooperating'
category as BJ had failed to provide information for monitoring of
the rating. BJ continues to be noncooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated May 25, 2024, June 4, 2024, June 14,
2024.

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

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

Wayand (Kerala) based Bhima Jewellery (BJ) was established in 2011
as a Partnership firm by Mr. B Girirajan, Mr. G Balachandra Kiran,
Ms. G Vanamala, Ms. G Anupama and Ms. G Swetha Bhattar. The firm is
part of Bhima Group which was started by Mr. Bhima Bhatter in 1925
which is one of the leading family -run businesses in South India.
The firm is engaged in retail trading of gold and silver ornaments,
other precious jewellery. BJ has one retail store in Sultan
Bathery, Kerala. The firm procures ornaments from local vendors.

BIG HEALTHCARE: CARE Keeps B+ Debt Rating in Not Cooperating
------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Big
Healthcare Private Limited (BHPL) continues to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      11.00       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 16, 2023,
placed the rating(s) of BHPL under the 'issuer non-cooperating'
category as BHPL had failed to provide information for monitoring
of the rating. BHPL 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).

Big Healthcare Private Limited (BHPL) was incorporated in February
2014 by Dr. Vijay Prakash Singh Dr. Rashmi Singh, Dr. Saket and Dr.
Ritu. The company initially has started its Multi Super Specialty
Hospital with 30 beds in 2014 and subsequently in July 2018; the
company has increased its intake capacity to 75 beds. Further, 75
beds will be added with due course of time. The hospital is
equipped with state of the art technology and well qualified &
experienced doctors, surgeons and support staffs. The hospital has
OPD, ICU, EVL, and APC, endoscopic ultrasound, breath test
analysis, capsule endoscopy and rectal manometer unit.


BOKAHOLA TEA: CARE Keeps B+ Rating in Not Cooperating Category
--------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Bokahola
Tea Co Private Limited (BTCPL) continues to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      26.00       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 22, 2023,
placed the rating(s) of BTCPL under the 'issuer non-cooperating'
category as BTCPL had failed to provide information for monitoring
of the rating. BTCPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated May 7, 2024, May 17, 2024, May
27, 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).

Bokahola Tea Company Private Limited (BTCPL) was incorporated in
June 14, 1967 for cultivating and manufacturing black tea. At
present, BTCPL presently owns one tea estate at Jorhat, Assam and a
manufacturing facility located adjacent to the tea estate, which
processes the leaf from the garden. The aggregate area available
for cultivation is 800 hectares, of which area under cultivation is
630 hectares. Tea is sold through brokers (who sell it in auctions)
and private sell. Mr. Prabhat Kamal Bezboruah having around three
decades of experience in the tea industry, looks after the day to
day operations of the company. He is supported by other directors
Mr. Suresh Kartha and Mr. Kishore Kamal Bezboruah and a team of
experienced professionals.


CHOTTA SHIMLA: CRISIL Migrates D Debt Ratings to Not Cooperating
----------------------------------------------------------------
CRISIL Ratings has migrated the rating on bank facilities of Chotta
Shimla Projects Private Limited (CSPPL) to 'CRISIL D/CRISIL D
Issuer not cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Bank Guarantee       0.75        CRISIL D (ISSUER NOT
                                    COOPERATING; Rating Migrated)

   Term Loan           15.00        CRISIL D (ISSUER NOT
                                    COOPERATING; Rating Migrated)

   Working Capital      1.25        CRISIL D (ISSUER NOT
   Term Loan                        COOPERATING; Rating Migrated)

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

CSPPL was incorporated in 2010 as a special purpose vehicle to
undertake a multi-level parking and commercial project near the
Chotta Shimla area of Shimla on design, build, operate and transfer
basis. The company is promoted by Mr Parmod Sood and Mr Kanwaljeet
Singh.


ELITE TRAEXIM: CARE Keeps B- Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Elite
Traexim Private Limited (ETPL) continues to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       7.20       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 19, 2023,

placed the rating(s) of ETPL under the 'issuer non-cooperating'
category as ETPL had failed to provide information for monitoring
of the rating. ETPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated May 04, 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).

Kolkata (West Bengal) based Elite Traexim Private Limited (ETPL)
was incorporated in year 2009 by Mr. Pramod Kumar Lundia and Mr.
Arun Kumar Lundia. The company is primarily engaged in trading of
coated synthetic which consists of 90% of its total
operating income in FY19 and the balance 10% of its total operating
income was generated from trading of netted cotton fabrics. The
company imports its traded materials from China and Taiwan and
sells its products through wholesalers and retailers in and around
West Bengal. Mr. Pramod Kumar Lundia having more than two decades
of experience in similar line of business, he looks after the day
to day operations of the company along with other director (Mr.
Arun Kumar Lundia) and a team of experienced professionals who are
having long experience in this industry.


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

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       6.00       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 August 1, 2023,
placed the rating(s) of GMAI under the 'issuer non-cooperating'
category as GMAI had failed to provide information for monitoring
of the rating. GMAI continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated June 16, 2024, June 26, 2024,
July 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).

GMAI was established in April, 2009 as a partnership firm by two
partners Mr. Jashvant Thakkar and Mr. Navinchandra Thakkar. Mr.
Jashvant Thakkar has a long industry experience of around 35 years.
GMAI is engaged in the business of rice processing and trading of
grains and pulses. GMAI operates from its manufacturing facilities
located at Bavla (Gujarat).


GADDAM PATTABHI: CARE Keeps B- Debt Rating in Not Cooperating
-------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Gaddam
Pattabhi Reddy (GPR) continues to remain in the 'Issuer Not
Cooperating' category.

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

Rationale and key rating drivers

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

Gaddam Pattabhi And Company was established in the year 1986 as an
auditing firm. Mr. Gaddam Pattabhi Reddy is a qualified Chartered
Accountant and proprietor of the firm. The firm is engaged in
providing auditing services and other professional services to
corporates and individuals. Apart from the professional income, Mr.
Gaddam Pattabhi Reddy also earns income from leasing out his
properties for commercial purpose. The proprietor owns five
properties at various locations in Bangalore city which has been
leased out to various lessees.

GRACE MICRON: CRISIL Keeps D Debt Ratings in Not Cooperating
------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Grace Micron
LLP (GML) continue to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee        0.75        CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit           2           CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan        6.75        CRISIL D (Issuer Not
                                     Cooperating)

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

GML, established in 2016 at Morbi, is a Greenfield project for
manufacturing and purifying of soda and potash feldspar mainly used
in the ceramic industry. The firm commenced operations in October
2017.


INDIAN INFRA: CARE Keeps B- Debt Rating in Not Cooperating
----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Indian
Infradevelopers (II) continues to remain in the 'Issuer Not
Cooperating' category.

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

Rationale and key rating drivers

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

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

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

Established in January 2013, Surendranagar-based (Gujarat) II is a
partnership firm run by four partners having equal profit and loss
sharing proportion in the firm. II is engaged into the business of
construction, repair & maintenance of roads. II is registered as
'AA' class approved contractor by Government of Gujarat and works
generally on road construction, repair and maintenance contract of
roads for Government of Gujarat.


JAGDAMBA CEREALS: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Jagdamba
Cereals Udyog Private Limited (JCUPL) continue to be 'CRISIL
D/CRISIL D Issuer Not Cooperating'.

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

   Cash Credit            4.75       CRISIL D (Issuer Not
                                     Cooperating)

   Letter of Credit       0.25       CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term     0.25       CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Proposed Long Term     1.75       CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

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

JCUPL, set up by Mr. Krishna Murari Choudhary in 2005 in Burdwan,
West Bengal, manufactures wheat products such as atta, maida, suji,
and wheat bran. It has capacity of 400 tonne per day.

Mr. Choudhary is the promoter of the Jagdamba group, and began
trading in rice, pulses, and flour in 1988. In 2003, he entered the
foodgrain processing business. Over the years, he has set up three
flour mills, one rice mill, and a polyfabs plant.


MAA SARBAMANGALA: CARE Keeps D Debt Rating in Not Cooperating
-------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Maa
Sarbamangala Udyog (MSU) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       7.13       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 11, 2023,
placed the rating(s) of MSU under the 'issuer non-cooperating'
category as MSU had failed to provide information for monitoring of
the rating. MSU 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.

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).

Maa Sarbamangala Udyog (MSU) was established in May 2012 by Mr.
Brajagopal Ghoshal based out of Medinipur, West Bengal. The firm
has been engaged in processing of cashew nuts at its plant located
at Medinipur, West Bengal which has a processing capacity of 20
metric tonnes raw cashew nuts per day. The plant was satisfactory
operational till August 25, 2018; however, the plant of the firm
completely destroyed due to devastating fire occurred on August 26,
2018. The entire plant & machinery and almost entire stock have
been destroyed. The forensic ins pection has been conducted by the
National Insurance Company Limited and the same is reported to be
satisfactory. The final and preliminary surveyor report has been
done by the empanelle d surveyor of the insurance company and the
same has been deposited to the insurance company.


MAHADEV PROFILES: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Mahadev
Profiles Private Limited (MPPL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit           7.5         CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan        5.4         CRISIL D (Issuer Not
                                     Cooperating)
   Proposed Long Term
   Bank Loan Facility    1.1         CRISIL D (Issuer Not
                                     Cooperating)

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

MPPL was set up in 2007 by Mr. G Mahadev Naidu and his family
members. The company designs and manufactures pre-cast and
pre-stressed concrete elements, such as blocks, beams, roofs, and
columns. It is based in Hyderabad, Telangana.



METAL EXTRUSIONS: CARE Keeps B- Debt Rating in Not Cooperating
--------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Metal
Extrusions (ME) continues to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       6.50       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 10, 2023,
placed the rating(s) of ME under the 'issuer non-cooperating'
category as ME had failed to provide information for monitoring of
the rating. ME continues to be noncooperative despite repeated
requests for submission of information through e-mails, phone calls
and a letter/email dated May 25, 2024, June 4, 2024, June 14,
2024.

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

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

Metal Extrusions was established as proprietorship firm in the year
2010, promoted by Mr. Hitesh P. Jain. Subsequently, the
constitution of the firm changed to partnership on July 16, 2016.
At present, the operations of the firm are managed by Mr. Hitesh P.
Jain and Ravi Kumar Jain. Currently, the firm is engaged in
wholesale and retail trading of ferrous and nonferrous metals like
Aluminium extrusions, Aluminum Rolling sheets & Plates Copper,
Brass, Sheet Metals,etc. The firm has its customer base all over
country and major customers are Marine Electricals (India) Pvt Ltd
and Arrow Engineers. The firm purchases 65% - 70% of raw materials
from Hindalco Industries Limited and Jindal Aluminium Limited.


NAND ESTATE: CARE Keeps D Debt Rating in Not Cooperating Category
-----------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Nand Estate
Developers Private Limited (NEDPL) continues to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      38.50       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 11, 2023,
placed the rating(s) of NEDPL under the 'issuer non-cooperating'
category as NEDPL had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. NEDPL 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).

Incorporated in 1991, NDPL is an Agra based company engaged into
construction of shopping complex, residential colonies and hotels.
NEDPL is promoted by Mr Nand Kishore Manghrani, Mr Sunil Manghrani
and Ms Deepa Manghrani.


PROPUS DESIGNS: CARE Keeps C Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Propus
Designs and Displays Private Limited (PDDPL) continues to remain in
the 'Issuer Not Cooperating' category.

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

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 11, 2023,
placed the rating(s) of PDDPL under the 'issuer non-cooperating'
category as PDDPL had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. PDDPL 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 and June 05, 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).

Incorporated in May 2016 by Mr. Manan Bansal and Mrs. Niddhi
Mittal, Propus Designs and Displays Private Limited (PDDPL) is
engaged in providing consultancy services in the field of
manufacturing of telecom panels, chimneys and metal racks for
warehousing.

RAM INDUSTRIES: CARE Keeps C Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Shri Ram
Industries (SRI) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       15.00      CARE C; 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 17, 2023,
placed the rating(s) of SRI under the 'issuer non-cooperating'
category as SRI had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. SRI continues to
be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
June 01, 2024, June 11, 2024 and June 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).

Shri Ram Industries (SRI) was established as a partnership firm in
1983. SRI is engaged in trading and processing (milling) of
agriculture products such as paddy (rice), wheat, rice bran etc.
The manufacturing unit is located at Shahjahanpur, Uttar Pradesh.


RKV SPIRITS: CARE Reaffirms B+ Rating on INR110cr LT Loan
---------------------------------------------------------
CARE Ratings has reaffirmed ratings on certain bank facilities of
RKV Spirits Private Limited (RSPL), as:

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      110.00      CARE B+; Stable; Rating removed
   Facilities                      from ISSUER NOT COOPERATING
                                   category and Reaffirmed

Rationale and key rating drivers

The rating assigned to the proposed bank facilities of RSPL is
constrained by delay in implementation of the project owing to
delayed receipt of environmental clearance, adverse weather
conditions at project site leading to shift in Scheduled Commercial
Operation Date (SCOD) from April 2024 to April 2026, and cost
overrun for the project by INR19.07 crore. Further, rating
continues to remain constrained by project implementation and
stabilization risk associated with on-going debt funded capex
marked by nascent stage of operations, limited experience of
promoters in the ethanol industry. The rating, however, derived
comfort from company 'locational advantage' available for the
project site with close proximity to raw materials procurement
sources and favourable industry prospects.

Rating sensitivities: Factors likely to lead to rating actions

Positive factors

* Timely infusion of equity by promoters and funding of debt within
projected timeline.

* Successful commissioning of the commercial operations within the
projected budget and timeline.

Negative factors

* Any further cost or time over run leading to delaying cash flows
from the project or creating tightening of the company's
liquidity position.

* Lower than envisaged profitability and overall gearing resulting
in the significant deterioration in operational & financial
performance of the company.

Analytical approach: Standalone

Outlook: Stable

The stable outlook reflects CARE Ratings Limited's (CARE Ratings')
expectation that company's ability to commissioning of ethanol
plant within the revised timeline.

Detailed description of the key rating drivers:

Key weaknesses

* Limited experience of promoters in the ethanol industry: The
company is promoted by Saini family, having an experience of more
than three decades in varied businesses such as iron and steel, LPG
cylinders and poultry farm, among others. However, promoters have
limited experience in successfully commissioning and running of
green field projects.

* Delay in commissioning of commercial operation with some cost
overrun: RSPL is setting-up a grain based 100 kilo litres per day
(KLPD) of distillery in Solan district of Himachal Pradesh, in line
with the Government of India (GOI's) Ethanol Blended petrol (EBP)
program launched in 2003. However, the Commercial Operation Date
(COD) postponed to April 2026 in contrary to SCOD of April 2024.
This delay is primarily on account of exceptionally heavy rainfall
caused severe flooding, landslides, and infrastructure damage
across the region during FY24 (refers to period April 01, 2023 to
March 31, 2024) coupled with delay in clearance from Ministry of
Environment.

Further, there is some cost overrun of INR19.07 crore with revised
project cost of INR167.75 crore funded through a mix of term loan
amounting to INR107.00 crore and equity of INR60.75 crore, in
contrast to the initial estimates of INR148.68 crore (funded
through equity infusion of INR44.00 crore, unsecured loans of
INR4.68 crore and term loan of INR100.00 crore). The increase in
project cost is primarily on account of shift to a multi-fuel
boiler, increased site development costs, and higher finance costs
during the construction period.

Key strengths

* Locational advantage: The company has procured 32 acres of land
to set-up grain-based ethanol distillery at village Mohal Beed
Palsi of Solan district of Himachal Pradesh. The plant is located
in North-Indian region, Punjab and Haryana which are the major
paddy producing states, having highest number of rice mills which
facilitates procurement of grains and other agro based products
during season.

* Favourable Industry Prospects: Government of India had advanced
the target of achieving 20% ethanol blending in petrol by 2025 from
2030 earlier. As per ISMA, 3.4 million tonnes of sugar equivalent
are estimated to be deviated towards ethanol production using
diversion of sugarcane juice, sugar/sugar syrup, B-heavy molasses
and C-heavy molasses. The Department of Food and Public
Distribution (DFPD), Ministry of Consumer Affairs, Food and Public
Distribution, Government of India (Gol) with a view to increase
production of ethanol and its supply under Ethanol Blended with
Petrol (ESP) Programme, has notified a scheme "Scheme for extending
financial assistance to project proponents for enhancement of their
ethanol distillation capacity or to set up distilleries for
producing 1st Generation (1G) ethanol from feed stocks such as
cereals (rice, wheat, barley, corn & sorghum), sugarcane, sugar
beet etc." The said scheme is for providing financial assistance,
which is in the form of interest subvention @6% p.a. or 50% of ROI
charged by bank on the loan amount sanctioned and disbursed limited
to in principle approval by Department of Food & Public
Distribution. The target of achieving 20% ethanol blending would
require supply of around 1,000 crore litres of ethanol per year.
According to reports, such quantities of ethanol would necessitate
16% Compound
Annual Growth Rate (CAGR) in the capacity of molassesbased
distilleries and a steep 30% CAGR in the capacity of grain-based
distilleries.

Liquidity: Stretched

Currently, the project has not commenced and is scheduled to start
by April 2026 as against initial COD of project in April 2024. The
liquidity position remains dependent on timely completion of
project with stabilization and streamlining of revenues and
company's fund infusion in the form of promoter's contribution to
the tune of INR60.75 crore of which INR22.00 crore has been infused
till Match 31, 2024 (and balance in the form of term loan of
INR107.00 crore). Further the ability to timely achieve financial
closure for the increased debt remains critical for project
progress, as the initial sanction was cancelled and drawdown was
not availed.

RKV Spirits Private Limited (RSPL) was incorporated January 2021 by
Saini brothers, who have an existing experience of more than 3
decades in varied businesses such as iron and steel, LPG cylinders
and poultry farm, among others. The company is setting
up a greenfield project for the manufacture of fuel ethanol and ENA
alongside it's by-product, animal feed. The same is under the ambit
of Ethanol Blending Programme (EBP) policy of GOI.


S.G. AGRO: CARE Keeps B- Debt Rating in Not Cooperating Category
----------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of S.G. Agro
Industries (SAI) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       8.63       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale & Key Rating Drivers

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

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

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

S.G. Agro Industries (SAI) was established as proprietorship
concern in 2012. However, the commercial operations of the firm
commenced in April, 2013. The firm is currently being managed by
Mrs. Tricha Goel as its proprietor along with the help of her
husband, Mr. Gourav Goel. SGA is engaged in processing of paddy and
milling of rice at its manufacturing facility located in Karnal,
Haryana.


SADARAM JINING: CARE Keeps D Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Sadaram
Jining And Pressin Industries (SJPI) continues to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       8.19       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 19, 2023,
placed the rating(s) of SJPI under the 'issuer non-cooperating'
category as SJPI had failed to provide information for monitoring
of the rating. SJPI continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated June 3, 2024, June 13, 2024,
June 23, 2024.

In line with the extant SEBI guidelines, CARE Ratings Ltd. has
reviewed the rating on the basis of the best available information
which however, in CARE Ratings Ltd.'s opinion is not sufficient to
arrive at a fair rating. Users of this rating (including investors,
lenders and the public at large) are hence requested to exercise
caution while using the above rating(s).

SJPI Patan-Gujarat based partnership firm was established in 2014
by Mr. Bharat Bhatiya, Mr. Bhavesh Patel, Mr. Chandanji Thakor, Mr.
Dashrat Bhatiya and Mr. Mafa Modi. The firm is engaged in cotton
ginning and pressing of raw cotton. SJPI has commenced its
operation from August 2014. The manufacturing unit of the firm is
located in Patan, Gujarat which has an installed capacity of 14,400
Metric tonnes per annum (MTPA) as on March 31, 2016 for raw cotton
processing.


SHIVALIK REMEDIES: CARE Keeps B- Debt Rating in Not Cooperating
---------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Shivalik
Remedies Private Limited (SRPL) continues to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       5.50       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 12, 2023,
placed the rating(s) of SRPL under the 'issuer non-cooperating'
category as SRPL had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. SRPL 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).

Delhi Based, Shivalik Remedies Private Limited was incorporated in
March, 2005. The company is currently being managed by Mr. C. S.
Bohra and Mr. Rajiv Bohra and Mr. Abhimanyu Kumar. The company is
engaged in manufacturing of pharmaceutical formulations i.e.
general tablets, capsules and liquid orals. The manufacturing unit
is located in Roorkee, Uttarakhand. SRPL sells its products across
India to pharmaceutical companies in the domestic markets.

SKS POWER: Creditors Receive INR1,950cr From Sarda Energy & Mining
------------------------------------------------------------------
Press Trust of India reports that the lenders of SKS Power
Generation have received an upfront payment of INR1,950 crore from
Sarda Energy and Mining, the successful bidder for the debt-ridden
thermal power producer, the insolvency appellate tribunal NCLAT was
informed on Aug. 20. Moreover, allegations of "mala fide" intention
or aligning towards any party while approving the resolution plan
from Sarda Energy were also rejected during the proceedings of the
NCLAT by senior advocate Mukul Rohatahi, representing the lenders.

A proper evaluation was made based on the earlier direction given
by the NCLAT in this matter and a "clear decision was made" by the
Committee of Creditors (CoC) of SKS Power Generation, PTI says.

"There is no case of malafide and we are not aligning to one party
or the other. We have taken a call based on the commercial
decision," PTI quotes Rohatahi as saying.

According to PTI, Torrent Power and Singapore-based Vantage Point
Asset Management Pte, which were also in the race to acquire SKS
Power Generation, have challenged the NCLT order, approving the
bids of Sarda Energy before the National Company Law Appellate
Tribunal (NCLAT).

They are challenging the order passed by the Mumbai-based bench of
the National Company Law Tribunal (NCLT), which on August 13,
approved Sarda Energy and Mining's (SEML) bid. The tribunal also
rejected their pleas to oppose the selection of SEML's bid by the
CoC.

Torrent has claimed to be the highest bidder for SKS Power
Generation, PTI notes.

Senior advocate Abhishek Manu Singhvi appearing for the petitioners
questioned the rationale for the selection of Sarda Energy and
Mining's bid. He alleged that the offer was changed in the garb of
clarification sought over the resolution plan by it.

Alleging mala fide intention, Singhvi said the CoC allowed an
increase in the margin money (bank guarantee) also from Rs 103
crore to Rs 161 crore, and that too in a "discriminatory fashion".

While referring to the NCLT order approving Sarda's bid, he said
that the NCLT is not a "rubber stamping" body and has followed the
CoC decision in this entire matter. They have dismissed the plea of
Torrent based on the 34th CoC meeting, and a copy of the minutes of
the said meeting was not even provided to it.

"We are seeking a stay of the process," submitted Singhvi, adding
there is a misreading of the previous order passed by the NCLAT in
this matter.

"This is discriminatory. Let everybody have a chance, let the best
man win . . .," he said Over the claim of Torrent Power to be the
highest bidder, Rohatgi said the selection of bids was done
following a host of factors, which included the "commercial wisdom"
of the lenders.

He also added that the clarifications sought by the lenders over
the resolution plan submitted by Sarda Energy and Mining do not
amount to a modification of the bid, PTI relays.

"Yesterday on August 19, the CoC received a sum of Rs 1,950 crore
from the successful resolution applicant Sarda Energy and Mining.
Therefore it's not a matter for consideration for the second time,"
he noted.

SKS Power Generation (Chhattisgarh) commenced insolvency process on
April 29, 2022.


SURAJ ISPAT: CARE Keeps B- Debt Rating in Not Cooperating Category
------------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Suraj Ispat
(SI) continues to remain in the 'Issuer Not Cooperating' category.

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

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated August 3, 2023,
placed the rating(s) of SI under the 'issuer non-cooperating'
category as SI had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. SI continues to be
non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
June 18, 2024, June 28, 2024 and July 8, 2024.

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

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

SI was established by Late Mr. Vishwambhar Parsewar. In the year
2017 proprietorship of SI was transferred to Mr. Rahul R. Parsewar.
SI belongs to the Suraj group of Nanded. The group has diversified
business in the areas of steel trading, manufacturing of
fertilizers and polymers.


VIBRANT LAMINATE: CARE Keeps D Debt Rating in Not Cooperating
-------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Vibrant
Laminate Private Limited (VLPL) continue to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      13.50       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 21, 2023,
placed the rating(s) of VLPL under the 'issuer non-cooperating'
category as VLPL had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. VLPL continues
to be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
June 5, 2024, June 15, 2024 and June 25, 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).

Gorakhpur (Uttar Pradesh) based Vibrant Laminates Private limited
(VLPL) was incorporated in April, 2016 by Mr Ashok Kumar
Matanhelia, Mr Somil Matanhelia, Mr Shobhit Matanhelia and Mr
Rajesh Agarwal with an aim to set up a manufacturing plant of paper
based decorative laminate sheets.



===============
M A L A Y S I A
===============

PHARMANIAGA BHD: PN17 Status Still A Hindrance
----------------------------------------------
Business Today reports that Pharmaniaga Bhd delivered results in
line with expectations for the first half of FY24, though the
company remains under Practice Note 17 (PN17) status. Despite the
challenges, Pharma's core net profit surged nearly fivefold
year-on-year (YoY), driven by improved sales, efficiency gains, and
the cessation of non-core units.

According to Business Today, analysts maintain an UNDERPERFORM call
on the stock, with a target price (TP) of MYR0.34, reflecting
concerns over its ongoing PN17 status and negative shareholders'
equity. The current price stands at MYR0.43.

For the first half of FY24, Pharma reported a net profit of MYR25.6
million, which represents 57% of the full-year forecast, Business
Today discloses. This significant increase in profitability was
achieved through higher revenue from its Indonesian operations,
which grew by 24%, offsetting declines in its medical supply and
generic drugs divisions. Operational efficiency gains, inventory
optimisation, and a lower effective tax rate contributed to the
sharp rise in profit.

However, quarter-on-quarter (QoQ), the company saw a 13% decline in
revenue, primarily due to a 19% drop in sales from its medical
supply unit, despite a 21% improvement in the generic drugs
segment, Business Today relates. The decline in net profit by 89%
during the second quarter of FY24 was attributed to increased
operating costs, particularly in marketing and promotion expenses,
coupled with poor economies of scale due to lower sales volumes.

Looking forward, Pharma faces several challenges, including
negative shareholders' equity of MYR273 million as of June 30,
2024, which hinders its ability to distribute dividends, Business
Today notes. The company is investing in four new warehouses as
part of a MYR220 million capital expenditure plan, funded through a
rights issue and private placement of new shares. These warehouses
are intended to meet the requirements of the government concession
to deliver drugs and non-drug products to government facilities
nationwide.

Additionally, Pharma is expanding its presence in the
biopharmaceutical space by establishing manufacturing facilities
for vaccines and insulin. These projects are progressing as
planned, with commercialisation for vaccines expected in 2025 and
insulin in 2026.

Business Today adds Pharma's TP of MYR0.34 is based on 10 times the
FY25F earnings per share (EPS), reflecting a 35% discount to the
average of its peers due to its PN17 status. There is no adjustment
to the TP based on the Environmental, Social, and Governance (ESG)
rating, which remains at three stars.

                         About Pharmaniaga

Pharmaniaga Berhad is an investment holding company. The Company is
principally engaged in the research and development, manufacturing
of generic drugs and medical devices, logistics and distribution,
sales, and marketing, as well as community pharmacy.

It was reported on Feb. 28, 2023, that Pharmaniaga had been
classified as an affected listed issuer under PN17. The
pharmaceutical company said it had triggered the PN17 criteria
pursuant to its audited consolidated financial statements for the
period ended Dec. 31, 2022.




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

BLACK ROBIN: Creditors' Proofs of Debt Due on Sept. 21
------------------------------------------------------
Creditors of Black Robin Equity Limited are required to file their
proofs of debt by Sept. 21, 2024, to be included in the company's
dividend distribution.

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

The company's liquidator is Kevyn Botes.


FAST STEEL: Digby John Noyce Appointed as Liquidator
----------------------------------------------------
Digby John Noyce of RES Corporate Services on Aug. 21, 2024, was
appointed as liquidator of Fast Steel Limited.

The liquidators may be reached at:

          RES Corporate Services Limited
          PO Box 301890
          Albany
          Auckland 0752


HOLISTIC URBAN: Grant Bruce Reynolds Appointed as Liquidator
------------------------------------------------------------
Grant Bruce Reynolds of Reynolds & Associates on Aug. 20, 2024, was
appointed as liquidator of Holistic Urban Environments Limited.

The liquidator may be reached at:

          Reynolds & Associates Limited
          PO Box 259059
          Botany
          Auckland 2163


PAMU: Posts NZD26 Million Net Loss for Year Ended June 30
---------------------------------------------------------
Radio New Zealand reports that state-owned farming company Pāmu
has recorded a full-year loss of NZD26 million due to falling
livestock prices, high interest rates and the ongoing costs related
to Cyclone Gabrielle.

The loss for the 12 months to the end of June compared to a NZD9
million loss the year before, RNZ notes.

Revenue dropped 2.8 percent to NZD282 million - with livestock
revenue down NZD4 million on the prior year to NZD103 million,
reflecting softer livestock pricing.

That's while it faced an extra NZD3 million in interest costs on
last year, RNZ discloses.

Despite a 3 percent increase in milk solids, milk revenue remained
flat at NZD120 million due to the lower farm gate milk price.

It's not clear how the result will sit with the government, with
State-Owned Enterprises Minister Paul Goldsmith telling RNZ earlier
this year it wasn't impressed with the company's performance.

But he said at that stage, there were no plans to sell Pāmu under
the coalition agreements, RNZ relays.

Pamu, formerly known as Landcorp Farming, --
https://www.pamunewzealand.com/ -- manages 112 dairy, deer and
sheep farms across more than 360,000 hectares of farmland in
New Zealand.


SURFACE MICRO-GUARD: Court to Hear Wind-Up Petition on Sept. 6
--------------------------------------------------------------
A petition to wind up the operations of Surface Micro-Guard Limited
will be heard before the High Court at Auckland on Sept. 6, 2024,
at 10:00 a.m.

Callaghan Innovation filed the petition against the company on July
18, 2024.

The Petitioner's solicitor is:

          Craig Langstone
          Level 12
          Majestic Centre 88/100 Willis Street
          Wellington 6011


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

Terra Capital Partners Limited filed the petition against the
company on July 10, 2024.

The Petitioner's solicitor is:

          Geoffrey Bilkey
          Samuel Moore Barrister
          Suite 7A, Level 7
          17 Albert Street
          Auckland 1010




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

BEXIMCO SINGAPORE: Commences Wind-Up Proceedings
------------------------------------------------
Members of Beximco Singapore Pte Ltd on Aug. 19, 2024, passed a
resolution to voluntarily wind up the company's operations.

The company's liquidator is:

         Yiong Kok Kong
         Avic DKKY
         180 Cecil Street, #12-04
         Singapore 069546


BILIMBI PTE: Commences Wind-Up Proceedings
------------------------------------------
Members of Bilimbi Pte Ltd on July 19, 2024, passed a resolution to
voluntarily wind up the company's operations.

The company's liquidator is:

         Mr. Chian Yeow Hang
         c/o Guardian Advisory
         531A Upper Cross Street #03-118
         Singapore 051531


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

RHB Bank Berhad filed the petition against the company on Aug. 7,
2024.

The Petitioner's solicitors are:

         Messrs. Harry Elias Partnership LLP
         SGX Centre 2
         #17-01, 4 Shenton Way
         Singapore 068807


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

Lai Chung Wing filed the petition against the company on Aug. 13,
2024.

The Petitioner's solicitors are:

         M/S Fortress Law Corporation
         3 Church Street
         #25-01 Samsung Hub
         Singapore 049483


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




===============
X X X X X X X X
===============

KAILASANADHA TEXTILES: CRISIL Keeps D Ratings in Not Cooperating
----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Sri
Kailasanadha Textiles Private Limited (SKT) continue to be 'CRISIL
D Issuer Not Cooperating'.

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

   Long Term Loan         9.04       CRISIL D (Issuer Not
                                     Cooperating)

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

SKT was set up in 2013 Mr. Tulabandula Paripurna Krishna Rao, Mr.
T. Ram Kalyan, and their family members. The company is engaged in
ginning and pressing of raw cotton. The firm's ginning unit is
located in Guntur district in Andhra Pradesh.


[*] BOND PRICING: For the Week Aug. 19, 2024 to Aug. 23, 2024
-------------------------------------------------------------
Issuer                  Coupon    Maturity      Currency    Price
------                  ------    --------      --------    -----

   AUSTRALIA
   ---------

ACN 113 874 712 PTY L    13.25      02/15/18        USD      0.13
ACN 113 874 712 PTY L    13.25      02/15/18        USD      0.13
MOSAIC BRANDS LTD         8.00      09/30/24        AUD      0.40
VIRGIN AUSTRALIA HOLD     7.88      10/15/21        USD      0.66
VIRGIN AUSTRALIA HOLD     7.88      10/15/21        USD      0.66
VIRGIN AUSTRALIA HOLD     8.08      03/05/24        AUD      0.49
VIRGIN AUSTRALIA HOLD     8.13      11/15/24        USD      0.17
VIRGIN AUSTRALIA HOLD     8.13      11/15/24        USD      0.17
VIRGIN AUSTRALIA HOLD     8.00      11/26/24        AUD      0.15
VIRGIN AUSTRALIA HOLD     8.25      05/30/23        AUD      0.12


   CHINA
   -----

ALETAI CITY JUJIN URB     7.73      10/26/24        CNY     25.27
ANHUI PINGTIANHU INVE     7.50      08/13/26        CNY     60.00
ANHUI PINGTIANHU INVE     7.50      08/13/26        CNY     42.46
ANLU CONSTRUCTION DEV     7.80      11/28/26        CNY     63.96
ANLU CONSTRUCTION DEV     7.80      11/28/26        CNY     60.00
ANNING DEVELOPMENT IN     8.80      09/11/25        CNY     41.43
ANNING DEVELOPMENT IN     8.00      12/04/25        CNY     21.45
ANNING DEVELOPMENT IN     8.00      12/04/25        CNY     21.40
ANSHANG WANGTONG CONS     7.50      05/06/26        CNY     42.40
ANSHUN CITY XIXIU IND     8.00      01/29/26        CNY     41.72
ANSHUN CITY XIXIU IND     7.90      11/15/25        CNY     41.32
ANSHUN TRANSPORTATION     7.50      10/31/24        CNY     20.19
ANYUE XINGAN CITY DEV     7.50      05/06/26        CNY     42.23
ANYUE XINGAN CITY DEV     7.50      01/30/25        CNY     20.46
ANYUE XINGAN CITY DEV     7.50      01/30/25        CNY     20.46
BIJIE CITY ANFANG CON     7.80      01/18/26        CNY     41.87
BIJIE CITY ANFANG CON     7.80      01/18/26        CNY     41.47
BIJIE QIXINGGUAN DIST     8.05      08/16/25        CNY     41.08
BIJIE QIXINGGUAN DIST     7.60      09/08/24        CNY     20.07
BIJIE TIANHE URBAN CO     8.05      12/03/25        CNY     41.74
BIJIE TIANHE URBAN CO     8.05      12/03/25        CNY     41.55
BIJIE XINTAI INVESTME     7.80      11/01/24        CNY     20.24
CAOXIAN SHANG DU INVE     7.80      10/28/26        CNY     63.66
CAOXIAN SHANG DU INVE     7.80      10/28/26        CNY     63.58
CHANGDE DEYUAN INVEST     7.70      06/11/25        CNY     20.87
CHANGDE DEYUAN INVEST     7.70      06/11/25        CNY     20.87
CHANGDE DINGCHENG JIA     7.58      10/19/25        CNY     41.32
CHANGDE DINGCHENG JIA     7.58      10/19/25        CNY     41.32
CHENGDU GARDEN WATER      8.00      06/13/25        CNY     20.89
CHENGDU GARDEN WATER      7.50      09/11/24        CNY     20.08
CHENGDU GARDEN WATER      7.50      09/11/24        CNY     20.07
CHENGDU GARDEN WATER      8.00      06/13/25        CNY     20.00
CHISHUI CITY CONSTRUC     8.50      01/18/26        CNY     42.09
CHISHUI CITY CONSTRUC     8.50      01/18/26        CNY     41.93
CHONGQING HONGYE INDU     7.50      12/24/26        CNY     64.00
CHONGQING JIANGLAI IN     7.50      10/26/25        CNY     41.40
CHONGQING JIANGLAI IN     7.50      10/26/25        CNY     40.00
CHONGQING NANCHUAN CI     7.80      08/06/26        CNY     42.84
CHONGQING SHUANGFU CO     7.50      09/09/26        CNY     62.99
CHONGQING THREE GORGE     7.80      03/01/26        CNY     42.28
CHONGQING THREE GORGE     7.80      03/01/26        CNY     40.00
CHONGQING TONGRUI AGR     7.50      09/18/26        CNY     63.20
CHONGQING TONGRUI AGR     7.50      09/18/26        CNY     60.00
CHONGQING WANSHENG EC     7.50      03/27/25        CNY     20.73
CHONGQING WANSHENG EC     7.50      03/27/25        CNY     20.62
CHONGQING YUDIAN STAT     8.00      11/30/25        CNY     41.72
CHUYING AGRO-PASTORA      8.80      06/26/19        CNY      2.00
DALI URBAN DEVELOPMEN     8.00      12/25/25        CNY     41.88
DALI URBAN DEVELOPMEN     8.00      12/25/25        CNY     41.87
DASHIQIAO URBAN CONST     7.59      08/14/24        CNY     20.00
DASHIQIAO URBAN CONST     7.59      08/14/24        CNY     20.00
DAWA COUNTY CITY CONS     7.80      01/30/26        CNY     42.02
DAWA COUNTY CITY CONS     7.80      01/30/26        CNY     38.80
DAWU COUNTY URBAN CON     7.50      09/20/26        CNY     63.20
DAWU COUNTY URBAN CON     7.50      09/20/26        CNY     60.00
DING NAN CITY CONSTRU     7.80      04/08/26        CNY     42.10
DING NAN CITY CONSTRU     7.80      04/08/26        CNY     40.00
DUJIANGYAN NEW CITY C     7.80      10/11/25        CNY     41.44
DUJIANGYAN NEW CITY C     7.80      10/11/25        CNY     41.37
DUJIANGYAN NEW CITY C     7.80      05/02/25        CNY     20.76
DUJIANGYAN NEW CITY C     7.80      05/02/25        CNY     20.00
DUJIANGYAN XINGYAN IN     7.50      11/01/26        CNY     63.66
FANGCHENG GANGSHI WEN     7.93      12/25/25        CNY     41.84
FANGCHENG GANGSHI WEN     7.95      10/11/25        CNY     41.48
FANGCHENG GANGSHI WEN     7.95      10/11/25        CNY     40.00
FANGCHENG GANGSHI WEN     7.93      12/25/25        CNY     40.00
FANTASIA GROUP CHINA      7.50      06/30/28        CNY     73.70
FANTASIA GROUP CHINA      7.80      06/30/28        CNY     44.53
FUJIAN FUSHENG GROUP      7.90      12/17/21        CNY     70.99
FUJIAN FUSHENG GROUP      7.90      11/19/21        CNY     60.00
FUZHOU LINCHUAN URBAN     8.00      02/26/26        CNY     42.43
GANZHOU NANKANG DISTR     8.00      01/23/26        CNY     42.04
GANZHOU NANKANG DISTR     8.00      10/29/25        CNY     41.53
GANZHOU NANKANG DISTR     8.00      09/27/25        CNY     41.51
GANZHOU NANKANG DISTR     8.00      01/23/26        CNY     40.00
GANZHOU NANKANG DISTR     8.00      10/29/25        CNY     40.00
GANZHOU NANKANG DISTR     8.00      09/27/25        CNY     40.00
GANZHOU ZHANGGONG CON     7.80      10/16/25        CNY     42.68
GANZHOU ZHANGGONG CON     7.80      10/16/25        CNY     41.47
GAOQING LU QING ASSET     7.50      09/27/24        CNY     20.13
GAOQING LU QING ASSET     7.50      09/27/24        CNY     20.13
GOME APPLIANCE CO LTD     7.80      12/21/24        CNY     37.00
GUANGAN XINHONG INVES     7.50      06/03/26        CNY     42.57
GUANGDONG PEARL RIVER     7.50      10/26/26        CNY     21.23
GUANGXI BAISE EXPERIM     7.59      01/08/26        CNY     41.81
GUANGXI BAISE EXPERIM     7.60      12/24/25        CNY     41.59
GUANGXI BAISE EXPERIM     7.60      12/24/25        CNY     40.00
GUANGXI BAISE EXPERIM     7.59      01/08/26        CNY     39.39
GUANGXI CHONGZUO URBA     8.50      09/26/25        CNY     41.46
GUANGXI CHONGZUO URBA     8.50      09/26/25        CNY     41.44
GUANGXI NINGMING HUIN     8.50      11/05/26        CNY     64.32
GUANGXI NINGMING HUIN     8.50      11/05/26        CNY     63.39
GUANGXI NINGMING HUIN     8.50      12/07/25        CNY     41.75
GUANGXI TIANDONG COUN     7.50      06/04/27        CNY     40.00
GUANGYUAN CITY DEVELO     7.50      10/25/27        CNY     37.44
GUANGYUAN YUANQU CONS     7.50      12/23/26        CNY     63.95
GUANGYUAN YUANQU CONS     7.50      10/30/26        CNY     62.55
GUANGYUAN YUANQU CONS     7.50      12/23/26        CNY     60.00
GUANGYUAN YUANQU CONS     7.50      10/30/26        CNY     60.00
GUANGZHOU FINELAND RE    13.60      07/27/23        USD      0.63
GUCHENG CONSTRUCTION      7.88      04/27/25        CNY     20.68
GUCHENG CONSTRUCTION      7.88      04/27/25        CNY     20.00
GUIXI STATE OWNED HOL     7.50      09/17/26        CNY     63.42
GUIXI STATE OWNED HOL     7.50      09/17/26        CNY     63.36
GUIYANG BAIYUN INDUST     7.50      03/06/26        CNY     42.09
GUIYANG BAIYUN INDUST     7.50      03/06/26        CNY     41.38
GUIYANG BAIYUN INDUST     8.30      03/21/25        CNY     20.59
GUIYANG BAIYUN INDUST     8.30      03/21/25        CNY     20.00
GUIYANG ECONOMIC DEVE     7.50      04/30/26        CNY     42.22
GUIYANG ECONOMIC DEVE     7.90      10/29/25        CNY     41.25
GUIYANG ECONOMIC DEVE     7.90      10/29/25        CNY     41.24
GUIYANG ECONOMIC TECH     7.80      04/30/26        CNY     42.54
GUIYANG ECONOMIC TECH     7.80      04/30/26        CNY     42.45
GUIYANG HI-TECH HOLDI     8.00      11/25/26        CNY     62.49
GUIYANG HI-TECH HOLDI     8.00      11/25/26        CNY     60.27
GUIZHOU CHANGSHUN COU     8.50      03/19/26        CNY     42.59
GUIZHOU CHANGSHUN COU     8.50      03/19/26        CNY     40.00
GUIZHOU EAST LAKE CIT     8.00      12/07/25        CNY     41.77
GUIZHOU EAST LAKE CIT     8.00      12/07/25        CNY     41.09
GUIZHOU GUIAN DEVELOP     7.60      04/26/25        CNY      6.00
GUIZHOU HONGGUO ECONO     7.80      02/08/25        CNY     20.52
GUIZHOU HONGGUO ECONO     7.80      11/24/24        CNY     20.22
GUIZHOU HONGGUO ECONO     7.80      11/24/24        CNY     10.50
GUIZHOU JINFENGHUANG      7.60      08/19/26        CNY     63.05
GUIZHOU SHUANGLONG AI     7.50      04/20/30        CNY     60.00
GUIZHOU SHUICHENG ECO     7.50      10/26/25        CNY     41.38
GUIZHOU SHUICHENG ECO     7.50      10/26/25        CNY     19.50
GUIZHOU SHUICHENG WAT     8.00      11/27/25        CNY     41.39
GUIZHOU SHUICHENG WAT     8.00      11/27/25        CNY     41.38
GUIZHOU XINDONGGUAN C     7.70      09/05/24        CNY     20.06
GUIZHOU ZHONGSHAN DEV     8.00      03/18/29        CNY     70.00
HAIAN URBAN DEMOLITIO     8.00      12/21/25        CNY     41.82
HAIAN URBAN DEMOLITIO     7.74      05/02/25        CNY     20.73
HENGYANG CITY AND URB     7.80      12/14/24        CNY     20.36
HENGYANG CITY AND URB     7.80      12/14/24        CNY     20.36
HENGYANG CITY AND URB     7.50      09/22/24        CNY     20.11
HENGYANG CITY AND URB     7.50      09/22/24        CNY     20.11
HONGAN URBAN DEVELOPM     7.50      12/04/24        CNY     20.29
HONGAN URBAN DEVELOPM     7.50      12/04/24        CNY     20.00
HUAINAN SHAN NAN DEVE     7.94      04/01/26        CNY     42.43
HUAINAN SHAN NAN DEVE     7.94      04/01/26        CNY     40.00
HUAINAN URBAN CONSTRU     7.58      02/12/26        CNY     42.05
HUAINAN URBAN CONSTRU     7.50      03/20/25        CNY     20.63
HUAINAN URBAN CONSTRU     7.50      03/20/25        CNY     20.00
HUBEI DAYE LAKE HIGH-     7.50      04/01/26        CNY     42.20
HUBEI DAYE LAKE HIGH-     7.50      04/01/26        CNY     40.00
HUBEI JIAKANG CONSTRU     7.80      12/19/25        CNY     41.45
HUBEI YILING ECONOMIC     7.50      03/28/26        CNY     42.24
HUBEI YILING ECONOMIC     7.50      03/28/26        CNY     40.00
HUNAN CHUZHISHENG HOL     7.50      03/27/26        CNY     42.24
HUNAN CHUZHISHENG HOL     7.50      03/27/26        CNY     40.00
HUNAN MEISHAN RESOURC     8.00      03/21/26        CNY     42.45
HUNAN MEISHAN RESOURC     8.00      03/21/26        CNY     40.00
HUNAN TIANYI RONGTONG     8.00      10/24/25        CNY     41.54
HUNAN TIANYI RONGTONG     8.00      10/24/25        CNY     41.53
HUNAN TIANYI RONGTONG     7.50      09/17/25        CNY     41.20
HUNAN XUANDA CONSTRUC     7.50      01/23/26        CNY     41.85
HUNAN XUANDA CONSTRUC     7.50      01/24/26        CNY     41.85
HUNAN XUANDA CONSTRUC     7.50      01/24/26        CNY     40.00
HUNAN XUANDA CONSTRUC     7.50      01/23/26        CNY     40.00
HUZHOU NEW CITY INVES     7.50      11/23/24        CNY     20.31
HUZHOU NEW CITY INVES     7.50      11/23/24        CNY     20.00
HUZHOU WUXING NANTAIH     7.90      09/20/25        CNY     41.39
JIA COUNTY DEVELOPMEN     7.50      01/21/27        CNY     64.04
JIA COUNTY DEVELOPMEN     7.50      01/21/27        CNY     58.00
JIAHE ZHUDU DEVELOPME     7.50      03/13/25        CNY     20.58
JIAHE ZHUDU DEVELOPME     7.50      03/13/25        CNY     20.00
JIANGSU YANGKOU PORT      7.60      08/17/25        CNY     42.50
JIANGSU YANGKOU PORT      7.60      08/17/25        CNY     40.97
JIANGSU ZHONGNAN CONS     7.80      03/17/29        CNY     44.19
JIANGXI HUANGGANGSHAN     7.90      01/25/26        CNY     41.57
JIANGXI HUANGGANGSHAN     7.90      10/08/25        CNY     41.41
JIANGXI HUANGGANGSHAN     7.90      10/08/25        CNY     41.18
JIANGXI JIHU DEVELOPM     7.50      04/10/25        CNY     20.66
JIANGXI JIHU DEVELOPM     7.50      04/10/25        CNY     20.00
JIANGXI TONGGU CITY C     7.50      04/21/27        CNY     64.68
JIANGYOU XINGYI PARKI     7.50      05/07/26        CNY     52.03
JIANGYOU XINGYI PARKI     7.80      12/17/25        CNY     51.79
JIANLI FENGYUAN CITY      7.50      01/14/26        CNY     42.00
JIANLI FENGYUAN CITY      7.50      01/14/26        CNY     40.00
JILIN ECONOMY TECHNOL     8.00      03/26/28        CNY     64.04
JILIN ECONOMY TECHNOL     8.00      03/26/28        CNY     59.21
JINING NEW CITY DEVEL     7.60      03/23/25        CNY     20.58
JINING NEW CITY DEVEL     7.60      03/23/25        CNY     20.00
JINXIANG COUNTY CITY      7.50      03/20/26        CNY     42.19
JINXIANG COUNTY CITY      7.50      03/20/26        CNY     40.92
JINZHOU CIHANG GROUP      9.00      04/05/20        CNY     33.63
JUNAN COUNTY URBAN CO     7.50      09/26/24        CNY     20.25
JUNAN COUNTY URBAN CO     7.50      09/26/24        CNY     20.12
KAILI GUIZHOU TOWN CO     7.98      03/30/27        CNY     65.20
KAILI GUIZHOU TOWN CO     7.98      03/30/27        CNY     65.20
LAOTING INVESTMENT GR     7.50      04/11/26        CNY     42.28
LAOTING INVESTMENT GR     7.50      04/11/26        CNY     39.80
LIJIN CITY CONSTRUCTI     7.50      04/26/26        CNY     42.39
LIJIN CITY CONSTRUCTI     7.50      12/20/25        CNY     41.59
LIJIN CITY CONSTRUCTI     7.50      04/26/26        CNY     40.00
LIJIN CITY CONSTRUCTI     7.50      12/20/25        CNY     40.00
LINFEN YAODU DISTRICT     7.50      09/19/25        CNY     41.20
LINYI COUNTY CITY DEV     7.78      03/21/25        CNY     20.66
LINYI COUNTY CITY DEV     7.78      03/21/25        CNY     20.00
LINYI ZHENDONG CONSTR     7.50      12/06/25        CNY     41.60
LINYI ZHENDONG CONSTR     7.50      11/26/25        CNY     41.54
LIUPANSHUI AGRICULTUR     8.00      04/26/27        CNY     60.59
LIUPANSHUI AGRICULTUR     8.00      04/26/27        CNY     60.58
LONGNAN ECO&TECH DEVE     7.50      07/26/26        CNY     42.68
LUANCHUAN COUNTY TIAN     8.50      01/23/26        CNY     42.19
LUANCHUAN COUNTY TIAN     8.50      01/23/26        CNY     40.00
LUOHE ECONOMIC DEVELO     7.50      12/18/25        CNY     41.63
LUOHE ECONOMIC DEVELO     7.50      12/18/25        CNY     41.63
LUOYANG XIYUAN STATE-     7.80      01/29/26        CNY     41.89
LUOYANG XIYUAN STATE-     7.80      01/29/26        CNY     41.37
LUOYANG XIYUAN STATE-     7.50      11/15/25        CNY     41.04
MAANSHAN NINGBO INVES     7.50      04/18/26        CNY     42.30
MAANSHAN NINGBO INVES     7.80      11/29/25        CNY     41.64
MAANSHAN NINGBO INVES     7.80      11/29/25        CNY     41.62
MAANSHAN NINGBO INVES     7.50      04/18/26        CNY     16.00
MEISHAN CITY DONGPO D     8.00      01/03/26        CNY     41.92
MEISHAN CITY DONGPO D     8.08      08/16/25        CNY     41.09
MEISHAN CITY DONGPO D     8.08      08/16/25        CNY     40.00
MEISHAN CITY DONGPO D     8.00      01/03/26        CNY     40.00
MEISHAN HONGSHUN PARK     7.50      12/10/25        CNY     51.98
MENGZHOU INVESTMENT A     8.00      11/06/25        CNY     41.57
MENGZHOU INVESTMENT A     8.00      09/03/25        CNY     41.19
MENGZHOU INVESTMENT A     8.00      11/06/25        CNY     40.00
MENGZHOU INVESTMENT A     8.00      09/03/25        CNY     40.00
MENGZI CITY DEVELOPME     8.00      03/25/26        CNY     42.39
MENGZI CITY DEVELOPME     8.00      03/25/26        CNY     42.06
MENGZI CITY DEVELOPME     7.65      09/25/24        CNY     20.12
MENGZI CITY DEVELOPME     7.65      09/25/24        CNY     20.11
MIAN YANG ECONOMIC DE     8.00      09/29/26        CNY     63.58
MIAN YANG ECONOMIC DE     8.00      09/29/26        CNY     60.00
MIAN YANG ECONOMIC DE     8.20      03/15/26        CNY     42.40
MIAN YANG ECONOMIC DE     8.20      03/15/26        CNY     40.00
MIANYANG ANZHOU INVES     7.90      11/25/26        CNY     64.03
MIANYANG ANZHOU INVES     7.90      11/25/26        CNY     60.00
MIANYANG ANZHOU INVES     8.10      11/22/25        CNY     41.69
MIANYANG ANZHOU INVES     8.10      11/22/25        CNY     40.00
MIANYANG ANZHOU INVES     8.10      05/04/25        CNY     20.81
MIANYANG HUIDONG INVE     8.10      04/28/25        CNY     20.80
MIANYANG HUIDONG INVE     8.10      02/10/25        CNY     20.57
MIANZHU CITY JINSHEN      7.87      12/18/25        CNY     41.77
MIANZHU CITY JINSHEN      7.87      12/18/25        CNY     41.46
MILE AGRICULTURAL INV     7.60      02/27/26        CNY     42.08
MILE AGRICULTURAL INV     8.00      10/25/25        CNY     41.50
MILE AGRICULTURAL INV     7.60      02/27/26        CNY     41.00
MUDANJIANG LONGSHENG      7.50      09/27/25        CNY     41.22
NANCHONG JIALING DEVE     7.98      05/23/25        CNY     20.87
NANCHONG JIALING DEVE     7.80      12/12/24        CNY     20.36
NANCHONG JIALING DEVE     7.80      12/12/24        CNY     20.36
NANCHONG JIALING DEVE     7.98      05/23/25        CNY     20.00
NEOGLORY HOLDING GROU     8.10      11/23/18        CNY     72.00
NEOGLORY HOLDING GROU     8.00      09/25/20        CNY     60.00
NEOGLORY HOLDING GROU     8.00      10/22/20        CNY     56.00
NINGXIA SHENG YAN IND     7.50      09/27/28        CNY     42.45
PANJIN CITY SHUANGTAI     8.50      01/29/26        CNY     42.23
PANJIN CITY SHUANGTAI     8.50      01/29/26        CNY     42.23
PANJIN CITY SHUANGTAI     8.70      12/20/25        CNY     42.07
PANJIN CITY SHUANGTAI     8.70      12/20/25        CNY     42.07
PANJIN LIAODONGWAN ZH     7.50      12/28/26        CNY     64.00
PEIXIAN ECONOMIC DEVE     7.51      11/04/26        CNY     63.52
PEIXIAN ECONOMIC DEVE     7.51      11/04/26        CNY     60.00
PENGSHAN DEVELOPMENT      7.98      05/03/25        CNY     21.59
PENGSHAN DEVELOPMENT      7.98      05/03/25        CNY     20.81
PENGZE CITY DEVELOPME     7.60      08/31/25        CNY     41.25
PENGZE CITY DEVELOPME     7.60      08/31/25        CNY     41.09
PINGLIANG CHENGXIANG      7.80      03/29/26        CNY     42.33
PINGLIANG CHENGXIANG      7.80      03/29/26        CNY     41.43
PUDING YELANG STATE-O     8.00      03/13/25        CNY     20.70
PUDING YELANG STATE-O     8.00      03/13/25        CNY     20.65
PUDING YELANG STATE-O     7.79      11/13/24        CNY     20.26
PUDING YELANG STATE-O     7.79      11/13/24        CNY     20.16
PUER CITY SI MAO GUO      7.50      03/14/26        CNY     42.12
PUER CITY SI MAO GUO      7.50      03/14/26        CNY     41.91
QIANDONGNAN TRANSPORT     8.00      01/15/27        CNY     64.63
QIANDONGNAN TRANSPORT     8.00      01/15/27        CNY     64.62
QIANNANZHOU INVESTMEN     8.00      01/02/26        CNY     41.92
QIANXINAN AUTONOMOUS      8.00      06/22/27        CNY     65.30
QIANXINAN AUTONOMOUS      8.00      06/22/27        CNY     65.22
QIANXINAN PREFECTURE      7.99      06/10/27        CNY     65.93
QIANXINAN PREFECTURE      7.99      06/10/27        CNY     60.00
QINGHAI PROVINCIAL IN     7.88      03/22/21        USD      1.44
QINGZHEN CITY CONSTRU     7.50      03/18/26        CNY     42.13
QINGZHEN CITY CONSTRU     7.50      03/18/26        CNY     42.13
QINGZHOU HONGYUAN PUB     7.60      06/17/27        CNY     49.12
QINZHOU BINHAI NEW CI     7.70      08/15/26        CNY     63.10
QINZHOU BINHAI NEW CI     7.70      08/15/26        CNY     63.10
QUJING CITY QILIN DIS     8.50      01/21/26        CNY     42.22
QUJING CITY QILIN DIS     8.50      01/21/26        CNY     40.00
RENHUAI WATER INVESTM     8.00      12/26/25        CNY     40.58
RENHUAI WATER INVESTM     7.98      07/26/25        CNY     21.03
RENHUAI WATER INVESTM     7.98      02/24/25        CNY     20.37
RUCHENG SHUNXING INVE     7.50      01/07/26        CNY     41.82
RUCHENG SHUNXING INVE     7.50      01/07/26        CNY     40.00
RUDONG NEW WORLD INVE     7.50      12/06/26        CNY     63.94
RUDONG NEW WORLD INVE     7.50      12/06/26        CNY     60.00
RUILI RENLONG INVESTM     8.00      09/20/26        CNY     62.77
SHAANXI XIYUE HUASHAN     7.50      12/27/26        CNY     63.95
SHANDONG HONGHE HOLDI     7.50      01/29/26        CNY     41.86
SHANDONG OCEAN CULTUR     7.50      04/25/26        CNY     42.08
SHANDONG OCEAN CULTUR     7.50      03/28/26        CNY     41.87
SHANDONG RENCHENG RON     7.50      01/23/26        CNY     41.56
SHANDONG RUYI TECHNOL     7.90      09/18/23        CNY     52.10
SHANDONG SANXING GROU     7.90      08/30/24        CNY     58.00
SHANDONG URBAN CAPITA     7.50      04/12/26        CNY     41.98
SHANDONG URBAN CAPITA     7.50      04/12/26        CNY     40.00
SHANGLI INVESTMENT CO     7.80      01/22/26        CNY     41.73
SHANGLI INVESTMENT CO     7.80      01/22/26        CNY     40.49
SHANGLI INVESTMENT CO     7.50      06/01/25        CNY     20.81
SHANGLI INVESTMENT CO     7.50      06/01/25        CNY     20.75
SHANGRAO GUANGXIN URB     7.95      07/24/25        CNY     21.01
SHANGRAO GUANGXIN URB     7.95      07/24/25        CNY     20.96
SHANXI JINZHONG STATE     7.50      05/05/26        CNY     42.39
SHAOYANG SAISHUANGQIN     8.00      11/28/25        CNY     41.70
SHAOYANG SAISHUANGQIN     8.00      11/28/25        CNY     40.00
SHEHONG STATE OWNED A     7.60      10/25/25        CNY     41.43
SHEHONG STATE OWNED A     7.50      08/22/25        CNY     41.05
SHEHONG STATE OWNED A     7.60      10/25/25        CNY     40.00
SHEHONG STATE OWNED A     7.60      10/22/25        CNY     40.00
SHEHONG STATE OWNED A     7.50      08/22/25        CNY     40.00
SHEHONG STATE OWNED A     7.60      10/22/25        CNY     21.22
SHENWU ENVIRONMENTAL      9.00      03/14/19        CNY     12.00
SHEYANG URBAN CONSTRU     7.80      11/27/24        CNY     20.26
SHEYANG URBAN CONSTRU     7.80      11/27/24        CNY     20.26
SHIFANG CITY NATIONAL     8.00      12/05/25        CNY     41.56
SHIFANG CITY NATIONAL     8.00      12/05/25        CNY     40.00
SHIYAN CITY CHENGTOU      7.80      02/13/26        CNY     45.55
SHUANGYASHAN DADI CIT     8.50      12/16/26        CNY     64.72
SHUANGYASHAN DADI CIT     8.50      12/16/26        CNY     64.72
SHUANGYASHAN DADI CIT     8.50      08/26/26        CNY     63.67
SHUANGYASHAN DADI CIT     8.50      08/26/26        CNY     63.66
SHUANGYASHAN DADI CIT     8.50      04/30/26        CNY     42.86
SHUANGYASHAN DADI CIT     8.50      04/30/26        CNY     42.86
SHUOZHOU INVESTMENT C     7.80      12/25/25        CNY     41.79
SHUOZHOU INVESTMENT C     7.80      12/25/25        CNY     41.74
SHUOZHOU INVESTMENT C     7.50      10/23/25        CNY     41.60
SHUOZHOU INVESTMENT C     7.50      10/23/25        CNY     41.35
SICHUAN CHENG'A DEVEL     7.50      11/29/24        CNY     20.29
SICHUAN CHENG'A DEVEL     7.50      11/06/24        CNY     20.20
SICHUAN CHENG'A DEVEL     7.50      11/29/24        CNY     20.00
SICHUAN CHENG'A DEVEL     7.50      11/06/24        CNY     20.00
SICHUAN COAL INDUSTRY     7.70      01/09/18        CNY     45.00
SICHUAN LANGUANG DEVE     7.50      07/23/22        CNY     42.00
SICHUAN LANGUANG DEVE     7.50      08/12/21        CNY     12.63
SICHUAN LANGUANG DEVE     7.50      07/11/21        CNY     12.63
SIYANG JIADING INDUST     7.50      12/14/25        CNY     41.86
SIYANG JIADING INDUST     7.50      12/14/25        CNY     41.66
SIYANG JIADING INDUST     7.50      04/27/25        CNY     20.70
SIYANG JIADING INDUST     7.50      04/27/25        CNY     20.70
TAHOE GROUP CO LTD        7.50      08/15/20        CNY     27.00
TAHOE GROUP CO LTD        8.50      08/02/21        CNY      6.00
TAHOE GROUP CO LTD        7.50      09/19/21        CNY      6.00
TAHOE GROUP CO LTD        7.50      10/10/20        CNY      4.71
TAIXING CITY CHENGXIN     7.60      04/24/26        CNY     42.48
TAIXING CITY CHENGXIN     7.60      04/04/26        CNY     42.31
TAIXING CITY CHENGXIN     7.80      03/05/26        CNY     42.28
TAIXING CITY CHENGXIN     7.80      03/05/26        CNY     40.00
TAIXING CITY CHENGXIN     7.60      04/24/26        CNY     40.00
TAIXING CITY CHENGXIN     7.60      04/04/26        CNY     40.00
TAIXING XINGHUANG INV     8.50      11/15/25        CNY     41.42
TAIXING XINGHUANG INV     8.50      11/15/25        CNY     39.59
TAIZHOU FENGCHENGHE C     7.90      12/29/24        CNY     20.34
TAIZHOU FENGCHENGHE C     7.90      12/29/24        CNY     20.00
TAIZHOU HUACHENG MEDI     8.50      12/26/25        CNY     42.04
TAIZHOU HUACHENG MEDI     8.50      12/26/25        CNY     40.00
TANCHENG COUNTY CITY      7.50      04/09/26        CNY     42.27
TANCHENG COUNTY CITY      7.50      04/09/26        CNY     40.00
TANGSHAN HOLDING DEVE     7.60      05/16/25        CNY     20.82
TAOYUAN COUNTY CONSTR     8.00      10/17/26        CNY     63.83
TAOYUAN COUNTY CONSTR     7.50      09/11/26        CNY     62.99
TAOYUAN COUNTY CONSTR     8.00      10/17/26        CNY     60.00
TAOYUAN COUNTY CONSTR     7.50      09/11/26        CNY     60.00
TAOYUAN COUNTY ECONOM     8.20      09/06/25        CNY     41.29
TAOYUAN COUNTY ECONOM     8.20      09/06/25        CNY     41.25
TEMPUS GROUP CO LTD       7.50      06/07/20        CNY      2.00
TENGCHONG SHIXINGBANG     7.50      05/05/26        CNY     52.83
TIANJIN REAL ESTATE G     7.70      03/16/21        CNY     21.49
TONGCHENG CITY CONSTR     7.50      07/23/25        CNY     20.95
TONGCHENG CITY CONSTR     7.50      07/23/25        CNY     20.00
TONGHUA FENGYUAN INVE     7.80      04/30/26        CNY     42.53
TONGHUA FENGYUAN INVE     8.00      12/18/25        CNY     41.83
TONGHUA FENGYUAN INVE     7.80      04/30/26        CNY     41.70
TONGHUA FENGYUAN INVE     8.00      12/18/25        CNY     40.00
TONGREN WATER GROUP C     8.00      11/29/28        CNY     74.32
TONGXIANG CHONGDE INV     7.88      11/29/25        CNY     41.72
TONGXIANG CHONGDE INV     7.88      11/29/25        CNY     41.70
TUNGHSU GROUP CO LTD      8.18      10/25/21        CNY     22.00
URUMQI ECO TECH DEVEL     7.50      10/19/25        CNY     41.30
URUMQI ECO TECH DEVEL     7.50      10/19/25        CNY     40.00
WEIHAI LANCHUANG CONS     7.70      10/11/25        CNY     41.15
WEIHAI WENDENG URBAN      7.70      05/02/28        CNY     64.95
WEINAN CITY INDUSTRIA     7.50      06/30/27        CNY     65.48
WEINAN CITY INDUSTRIA     7.50      06/30/27        CNY     60.00
WEINAN CITY INDUSTRIA     7.50      04/28/26        CNY     42.18
WEINAN CITY INDUSTRIA     7.50      04/28/26        CNY     40.00
WINTIME ENERGY GROUP      7.90      03/29/21        CNY     43.63
WINTIME ENERGY GROUP      7.90      12/22/20        CNY     43.63
WINTIME ENERGY GROUP      7.70      11/15/20        CNY     43.63
WINTIME ENERGY GROUP      7.50      04/04/21        CNY     43.63
WINTIME ENERGY GROUP      7.50      12/06/20        CNY     43.63
WINTIME ENERGY GROUP      7.50      11/16/20        CNY     43.63
WUSU CITY XINGRONG CO     7.50      10/25/25        CNY     41.38
WUSU CITY XINGRONG CO     7.50      10/25/25        CNY     40.00
WUXUE URBAN CONSTRUCT     7.50      04/12/26        CNY     42.13
WUXUE URBAN CONSTRUCT     7.50      04/12/26        CNY     40.00
WUZHOU CANGHAI CONSTR     8.00      05/31/28        CNY     66.42
WUZHOU CITY CONSTRUCT     7.90      03/26/29        CNY     73.20
XIAN LINTONG URBAN IN     7.69      04/22/26        CNY     42.27
XIAN LINTONG URBAN IN     7.69      04/22/26        CNY     40.00
XIFENG COUNTY URBAN C     8.00      03/14/26        CNY     42.26
XINFENG COUNTY URBAN      7.80      04/16/26        CNY     42.37
XINFENG COUNTY URBAN      7.80      04/16/26        CNY     41.88
XINFENG COUNTY URBAN      7.80      12/05/25        CNY     41.67
XINFENG COUNTY URBAN      7.80      12/05/25        CNY     40.00
XINGYI XINHENG URBAN      8.00      11/21/25        CNY     41.56
XINGYI XINHENG URBAN      7.90      01/31/25        CNY     20.44
XINGYI XINHENG URBAN      7.90      01/31/25        CNY     20.00
XINPING URBAN DEVELOP     7.70      01/24/26        CNY     41.88
XINYU CITY YUSHUI DIS     7.50      09/24/26        CNY     63.21
XIPING COUNTY INDUSTR     7.50      12/26/24        CNY     20.37
XIPING COUNTY INDUSTR     7.50      12/26/24        CNY     20.00
XIUSHAN HUAXING ENTER     7.50      09/25/25        CNY     41.21
XIUSHAN HUAXING ENTER     7.50      09/25/25        CNY     41.21
XUZHOU CITY JIAWANG C     7.98      05/06/26        CNY     42.68
XUZHOU CITY JIAWANG C     7.88      01/28/26        CNY     42.22
XUZHOU CITY JIAWANG C     7.88      01/28/26        CNY     40.58
XUZHOU CITY JIAWANG C     7.98      05/06/26        CNY     40.50
YANCHENG URBANIZATION     7.50      03/04/27        CNY     64.77
YANGLING URBAN RURAL      7.80      06/19/26        CNY     42.83
YANGLING URBAN RURAL      7.80      02/20/26        CNY     42.12
YANGLING URBAN RURAL      7.80      06/19/26        CNY     40.00
YANGLING URBAN RURAL      7.80      02/20/26        CNY     40.00
YIBIN NANXI CAIYUAN S     8.10      11/28/25        CNY     41.77
YIBIN NANXI CAIYUAN S     8.10      11/28/25        CNY     41.73
YIBIN NANXI CAIYUAN S     8.10      07/24/25        CNY     20.95
YIBIN NANXI CAIYUAN S     8.10      07/24/25        CNY     20.00
YICHANG CHUANGYUAN HO     7.80      11/06/25        CNY     41.53
YINGKOU BEIHAI NEW CI     7.98      01/25/25        CNY     20.49
YINGKOU BEIHAI NEW CI     7.98      01/25/25        CNY     20.49
YINGTAN JUNENG INVEST     8.00      05/06/26        CNY     42.72
YINGTAN JUNENG INVEST     8.00      05/06/26        CNY     40.00
YIYANG COUNTY CITY CO     7.90      11/05/25        CNY     42.01
YIYANG COUNTY CITY CO     7.90      11/05/25        CNY     41.58
YIYANG COUNTY CITY CO     7.50      06/07/25        CNY     20.70
YIYANG COUNTY CITY CO     7.50      06/07/25        CNY     20.00
YIYANG LONGLING CONST     7.60      01/23/26        CNY     41.83
YIYANG LONGLING CONST     7.60      01/23/26        CNY     40.30
YIYUAN HONGDING ASSET     7.50      08/17/25        CNY     41.15
YIYUAN HONGDING ASSET     7.50      08/17/25        CNY     41.02
YONGAN STATE-OWNED AS     8.50      11/26/25        CNY     41.52
YONGAN STATE-OWNED AS     8.50      11/26/25        CNY     40.00
YONGCHENG COAL & ELEC     7.50      02/02/21        CNY     39.88
YONGXIU CITY CONSTRUC     7.80      08/27/25        CNY     41.05
YONGXIU CITY CONSTRUC     7.80      08/27/25        CNY     40.00
YONGXIU CITY CONSTRUC     7.50      05/02/25        CNY     20.60
YONGXIU CITY CONSTRUC     7.50      05/02/25        CNY     20.00
YOUYANG COUNTY TAOHUA     7.50      09/28/25        CNY     41.23
YUANJIANG CITY CONSTR     7.50      01/18/26        CNY     41.84
YUANJIANG CITY CONSTR     7.50      01/18/26        CNY     41.84
YUDU ZHENXING INVESTM     7.50      05/03/25        CNY     20.65
YUDU ZHENXING INVESTM     7.50      05/03/25        CNY     20.49
YUEYANG CITY JUNSHAN      7.96      03/13/27        CNY     65.29
YUEYANG CITY JUNSHAN      7.96      03/13/27        CNY     60.51
YUEYANG CITY JUNSHAN      7.96      04/23/26        CNY     42.68
YUEYANG CITY JUNSHAN      7.96      04/23/26        CNY     40.00
YUEYANG HUILIN INVEST     7.50      12/23/26        CNY     64.23
YUEYANG HUILIN INVEST     7.50      12/23/26        CNY     60.00
YUSHEN ENERGY DEVELOP     7.50      05/07/27        CNY     65.11
YUSHEN ENERGY DEVELOP     7.50      05/07/27        CNY     60.00
YUTAI XINDA ECONOMIC      7.50      04/10/26        CNY     42.28
ZHANGJIAJIE LOULI TOW     7.50      03/26/26        CNY     42.18
ZHANGJIAJIE LOULI TOW     7.50      03/26/26        CNY     42.18
ZHANGZI NATIONAL OWNE     7.50      10/18/26        CNY     63.66
ZHANGZI NATIONAL OWNE     7.50      10/18/26        CNY     60.00
ZHEJIANG CHANGXING HU     7.50      05/16/26        CNY     42.43
ZHEJIANG CHANGXING HU     7.50      12/26/25        CNY     41.70
ZHEJIANG CHANGXING HU     7.50      05/16/26        CNY     41.60
ZHEJIANG CHANGXING HU     7.50      12/26/25        CNY     40.00
ZHEJIANG HUZHOU NANXU     7.80      08/21/25        CNY     41.88
ZHEJIANG WUYI CITY CO     8.00      12/21/25        CNY     41.85
ZHEJIANG WUYI CITY CO     8.00      12/21/25        CNY     41.77
ZHEJIANG WUYI CITY CO     8.00      08/10/25        CNY     21.09
ZHEJIANG WUYI CITY CO     8.00      08/10/25        CNY     20.00
ZHONGHONG HOLDING CO      8.00      07/04/19        CNY      2.75
ZHONGTIAN FINANCIAL G     8.50      08/16/27        CNY     31.04
ZHONGXIANG CITY CONST     7.50      07/05/26        CNY     42.66
ZHONGXIANG CITY CONST     7.50      07/05/26        CNY     40.00
ZHOUSHAN ISLANDS NEW      7.50      01/30/27        CNY     59.37
ZHOUSHAN ISLANDS NEW      7.50      01/30/27        CNY     55.00
ZHUZHOU HI-TECH AUTO      8.00      08/14/25        CNY     51.34
ZHUZHOU RAILWAY INDUS     7.50      09/25/24        CNY     20.11
ZIGUI COUNTY CHUYUAN      7.80      02/12/28        CNY     66.03
ZIGUI COUNTY CHUYUAN      7.80      02/12/28        CNY     60.00
ZIYANG KAILI INVESTME     8.00      02/14/26        CNY     42.18
ZOUCHENG CITY LONGCHE     7.50      01/16/29        CNY     61.35
ZUNYI BOZHOU URBAN CO     7.85      10/24/24        CNY     20.19
ZUNYI BOZHOU URBAN CO     7.85      10/24/24        CNY     20.17
ZUNYI ROAD & BRIDGE C     8.00      05/08/29        CNY     72.26
ZUNYI TRAFFIC TRAVEL      7.80      03/07/29        CNY     70.00


   HONG KONG
   ---------

CHINA SOUTH CITY HOLD     9.00      04/12/24        USD     29.02
CHINA SOUTH CITY HOLD     9.00      06/26/24        USD     28.09
CHINA SOUTH CITY HOLD     9.00      10/09/24        USD     27.93
CHINA SOUTH CITY HOLD     9.00      12/11/24        USD     27.78
HAINAN AIRLINES HONG     12.00      10/29/21        USD      1.14
HONGKONG IDEAL INVEST    14.75      10/08/22        USD      1.57
YANGO JUSTICE INTERNA     7.88      09/04/24        USD      0.50
YANGO JUSTICE INTERNA     8.25      11/25/23        USD      0.39
YANGO JUSTICE INTERNA     9.25      04/15/23        USD      0.33
YANGO JUSTICE INTERNA     7.50      02/17/25        USD      0.32
YANGO JUSTICE INTERNA    10.00      02/12/23        USD      0.14
YANGO JUSTICE INTERNA    10.25      09/15/22        USD      0.10
YANGO JUSTICE INTERNA     7.50      04/15/24        USD      0.09
YANGO JUSTICE INTERNA    10.25      03/18/22        USD      0.03
ZENSUN ENTERPRISES LT    12.50      04/23/24        USD      5.29
ZENSUN ENTERPRISES LT    12.50      09/13/23        USD      4.69


   INDONESIA
   ---------

WIJAYA KARYA PERSERO      9.25      12/18/25        IDR     73.51
WIJAYA KARYA PERSERO      9.25      12/18/25        IDR     73.42
WIJAYA KARYA PERSERO      9.10      03/03/26        IDR     71.46
WIJAYA KARYA PERSERO      9.10      03/03/26        IDR     71.08
WIJAYA KARYA PERSERO      8.55      09/08/26        IDR     66.17
WIJAYA KARYA PERSERO      8.55      09/08/26        IDR     65.80
WIJAYA KARYA PERSERO     10.90      11/03/29        IDR     65.25
WIJAYA KARYA PERSERO     10.90      11/03/29        IDR     65.25
WIJAYA KARYA PERSERO     10.50      11/03/27        IDR     64.60
WIJAYA KARYA PERSERO     10.50      11/03/27        IDR     64.60
WIJAYA KARYA PERSERO      9.75      03/03/28        IDR     62.46
WIJAYA KARYA PERSERO      9.75      03/03/28        IDR     62.23
WIJAYA KARYA PERSERO      9.85      12/18/27        IDR     62.18
WIJAYA KARYA PERSERO      7.75      02/18/27        IDR     62.06
WIJAYA KARYA PERSERO      9.85      12/18/27        IDR     61.73
WIJAYA KARYA PERSERO      7.75      02/18/27        IDR     61.59
WIJAYA KARYA PERSERO      9.25      09/08/28        IDR     60.41
WIJAYA KARYA PERSERO      9.25      09/08/28        IDR     60.34
WIJAYA KARYA PERSERO      8.30      02/18/29        IDR     57.71
WIJAYA KARYA PERSERO      8.30      02/18/29        IDR     57.63
WIJAYA KARYA PERSERO      8.60      12/18/25        IDR     43.34


   INDIA
   -----

AVANTI FINANCE PVT LT     9.25      08/29/25        INR     71.07
AXIS FINANCE LTD          8.10      11/17/28        INR     74.68
BHARAT SANCHAR NIGAM      7.55      03/20/34        INR     61.53
IIFL SAMASTA FINANCE     10.75      02/24/25        INR     37.68
IKF FINANCE LTD          10.60      03/27/25        INR     37.56
MAHANAGAR TELEPHONE N     7.51      03/06/34        INR     53.12
PIRAMAL CAPITAL & HOU     8.50      04/18/23        INR     34.25


   MALAYSIA
   --------

CAPITAL A BHD             8.00      12/29/28        MYR      0.79


   PHILIPPINES
   -----------

BAYAN TELECOMMUNICATI    15.00      07/15/06        USD     14.88
BAYAN TELECOMMUNICATI    15.00      07/15/06        USD     14.88


   SINGAPORE
   ---------

BAKRIE TELECOM PTE LT    11.50      05/07/15        USD      0.76
BAKRIE TELECOM PTE LT    11.50      05/07/15        USD      0.76
BLD INVESTMENTS PTE L     8.63      03/23/15        USD      6.75
DAVOMAS INTERNATIONAL    11.00      12/08/14        USD      0.36
DAVOMAS INTERNATIONAL    11.00      12/08/14        USD      0.36
DAVOMAS INTERNATIONAL    11.00      05/09/11        USD      0.36
DAVOMAS INTERNATIONAL    11.00      05/09/11        USD      0.36
ENERCOAL RESOURCES PT     9.25      08/05/14        USD     45.75
ITNL OFFSHORE PTE LTD     7.50      01/18/21        CNY     20.29
MICLYN EXPRESS OFFSHO     8.75      11/25/18        USD      0.82
NOMURA INTERNATIONAL      7.65      10/04/37        AUD     67.16
NOMURA INTERNATIONAL     19.50      08/28/28        TRY     66.92
ORO NEGRO DRILLING PT     7.50      01/24/24        USD      0.50
RICKMERS MARITIME         8.45      05/15/17        SGD      5.00
SWIBER HOLDINGS LTD       7.75      09/18/17        CNY      6.13


   SOUTH KOREA
   -----------

SAMPYO CEMENT CO LTD      8.30      09/10/14        KRW     70.00
SAMPYO CEMENT CO LTD      8.30      04/20/14        KRW     70.00
SAMPYO CEMENT CO LTD      8.10      06/26/15        KRW     70.00
SAMPYO CEMENT CO LTD      8.10      04/12/15        KRW     70.00
SAMPYO CEMENT CO LTD      7.50      07/20/14        KRW     70.00


   SRI LANKA
   ---------

SRI LANKA GOVERNMENT     12.40      04/15/30        LKR     74.94
SRI LANKA GOVERNMENT     12.40      05/15/31        LKR     71.37
SRI LANKA GOVERNMENT     12.40      06/15/32        LKR     68.44
SRI LANKA GOVERNMENT      7.50      01/15/33        LKR     64.48
SRI LANKA GOVERNMENT     12.40      02/15/34        LKR     61.89
SRI LANKA GOVERNMENT     12.40      03/15/35        LKR     60.01
SRI LANKA GOVERNMENT     12.40      04/15/36        LKR     58.46
SRI LANKA GOVERNMENT     12.40      05/15/37        LKR     57.22
SRI LANKA GOVERNMENT     12.40      06/15/38        LKR     56.24
SRI LANKA GOVERNMENT      7.85      03/14/29        USD     55.48
SRI LANKA GOVERNMENT      7.85      03/14/29        USD     55.44
SRI LANKA GOVERNMENT      7.55      03/28/30        USD     55.00
SRI LANKA GOVERNMENT      7.55      03/28/30        USD     54.92



                           *********


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

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

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

This material is copyrighted and any commercial use, resale or
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