---

       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, September 3, 2024, Vol. 27, No. 177

                           Headlines



A U S T R A L I A

ATOMIC BEER: Iconic Sydney Brewery Shuts Permanently
CRESTVIEW SERVICES: Second Creditors' Meeting Set for Sept. 6
GOLD SPRING: Second Creditors' Meeting Set for Sept. 6
GRANDEUR HOMES: Placed Into External Administration
LAMBENT LIGHT: First Creditors' Meeting Set for Sept. 6

PERRY O'BRIEN: First Creditors' Meeting Set for Sept. 9
S.J.M. SPORTS: Second Creditors' Meeting Set for Sept. 9
STAR ENTERTAINMENT: Shares Suspended on Fin. Results Non-Submission


C H I N A

COUNTRY GARDEN: Delays 2023 Annual Results Again


I N D I A

AIRTECH CRYOGENIC: Ind-Ra Assigns B+ Bank Loan Rating
AKASA AIRLINES: Aviation Watchdog Issues Show Cause Notice
AMBIKA BRICKWELL: Insolvency Resolution Process Case Summary
ATRIA WIND: Ind-Ra Cuts Term Loan Rating to BB+, Outlook Stable
BLUE MOON: Insolvency Resolution Process Case Summary

COSMOPOLIS INTERIORS: Insolvency Resolution Process Case Summary
DUTTA AGRO: CRISIL Lowers Rating on INR3.55cr LT Loan to D
FIRSTCRY: Q1 Loss Narrows to INR567.1 Million as Demand Swells
GOLDEN AGRARIAN: CRISIL Keeps D Debt Rating in Not Cooperating
HILLCREST FOODS: CRISIL Keeps D Debt Rating in Not Cooperating

HINDUSTAN CONSTRUCTION: CRISIL Keeps D Ratings in Not Cooperating
HYDERABAD WINE: CRISIL Keeps D Debt Ratings in Not Cooperating
JAI MAAKALI: CRISIL Keeps D Debt Ratings in Not Cooperating
JAMNADAS AND COMPANY: CRISIL Keeps D Rating in Not Cooperating
JAYAWANTI BABU: CRISIL Keeps D Debt Rating in Not Cooperating

L. G. CHAUDHARY: CRISIL Keeps D Debt Ratings in Not Cooperating
LAXMI CROCKERY: Insolvency Resolution Process Case Summary
M. M. AUTOMOBILES: CRISIL Keeps D Debt Ratings in Not Cooperating
MARS PLYWOOD: CRISIL Keeps D Debt Ratings in Not Cooperating
MATHURA DEVELOPER: CRISIL Keeps D Debt Ratings in Not Cooperating

OMTEE STEEL: CRISIL Keeps D Debt Ratings in Not Cooperating
PATIALA NABHA: Insolvency Resolution Process Case Summary
PRABAL ROLLER: CRISIL Keeps D Debt Ratings in Not Cooperating
RAMESHWAR SAHAKARI: CRISIL Keeps D Ratings in Not Cooperating
RELIABLE CASHEW: CRISIL Keeps D Debt Ratings in Not Cooperating

RIDDHI AGRO: CRISIL Lowers Rating on INR18cr Cash Loan to D
SAKTHI GANESH: CRISIL Lowers Rating on Long/Short Term Debt to D
SANT DAMAJI: CRISIL Keeps D Debt Ratings in Not Cooperating
SARAS HOTELS: CRISIL Keeps D Debt Rating in Not Cooperating
SEVEN STAR: CRISIL Keeps D Debt Rating in Not Cooperating

SHARAYU AGRO: CRISIL Keeps D Debt Ratings in Not Cooperating
SHIVPRASAD FOODS: CRISIL Keeps D Debt Ratings in Not Cooperating
SIDDHESHWAR SAHAKARI: CRISIL Keeps D Ratings in Not Cooperating
SOWBHAGYALAKSHMI PADDY: CRISIL Keeps D Ratings in Not Cooperating
SS INNOVATIONS: Timothy Adams Holds 981K Shares Through Trust

TRICOM FRUIT: Insolvency Resolution Process Case Summary


M A L A Y S I A

EA TECHNIQUE: Posts MYR94.65MM Q2 Profit, Eyes PN17 Exit in 1Q 2025


N E W   Z E A L A N D

BEST AIR: Court to Hear Wind-Up Petition on Sept. 13
CURTAIN DESIGN: BDO Tauranga Appointed as Liquidators
EUNOIA BEAUTY: Creditors' Proofs of Debt Due on Sept. 27
FCG LAKESIDE: Creditors' Proofs of Debt Due on Sept. 26
GULATI ENTERPRISES: Court to Hear Wind-Up Petition on Sept. 19



S I N G A P O R E

ARC CONSTRUCT: Court Enters Wind-Up Order
CLI JAPAN: Creditors' Proofs of Debt Due on Sept. 30
DASIN RETAIL: Non-Exec Directors Get Demand From Trustee-Manager
FLASH COFFEE: Taps Ex-Foodpanda CEO in Turnaround Bid
JV AUTOPARTS: Creditors' Meetings Set for Sept. 13

NORDIC SOLUTIONS: Court to Hear Wind-Up Petition on Sept. 20
XD-MALL SINGAPORE: Creditors' Proofs of Debt Due on Oct. 1


X X X X X X X X

[*] BOND PRICING: For the Week Aug. 26, 2024 to Aug. 30, 2024

                           - - - - -


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

ATOMIC BEER: Iconic Sydney Brewery Shuts Permanently
----------------------------------------------------
News.com.au reports that a beloved Aussie pub in the heart of
Sydney has shut down, joining a growing list of defunct brewers as
the brewery industry's woes deepen.

At the weekend, Atomic Beer called its last drinks and announced it
was shutting permanently.

News.com.au relates that Atomic Beer, based in the Sydney inner
west suburb of Redfern, said they had made the decision with a
"heavy heart".

It operated as both a brewery and a taproom. It has been a
registered business since 2019 and has been operating since 2020.

"It's been a pleasure Redfern, join us for a final froth and a nod
to the good times," the pub signed off on its social media.

On its website, the business drove the message home, writing,
"Atomic Redfern has sadly poured it's (sic) final round of beers.

"Thanks for your support over the last few years and for bringing
the excellent vibes to Redfern with us! We hope to get a chance to
serve you again in the future!"

Atomic's shock closure generated an outpouring of support from its
fans, news.com.au notes.

"Best bar in Sydney", one person lamented, while another commented,
"Very very sad to hear this."

"Will you still be making beer from somewhere else?" asked another,
prompting a reply from Atomic Beer.

"Afraid not sorry, there will not be any more Atomic beer
produced," their response read.

Unfortunately, the brewery has succumbed like many others in the
industry as a perfect storm has forced others to collapse in quick
succession across the country, news.com.au relays.


CRESTVIEW SERVICES: Second Creditors' Meeting Set for Sept. 6
-------------------------------------------------------------
A second meeting of creditors in the proceedings of Crestview
Services Pty Ltd has been set for Sept. 6, 2024 at 11:00 a.m.
virtually via electronic facilities.

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

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


GOLD SPRING: Second Creditors' Meeting Set for Sept. 6
------------------------------------------------------
A second meeting of creditors in the proceedings of Gold Spring
Assets Pty Ltd has been set for Sept. 6, 2024 at 11:00 a.m. at the
offices of WA Insolvency Solutions, a division of Jirsch Sutherland
at Suite 6.02, Level 6, 109 St Georges Terrace in Perth.

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 Sept. 5, 2024 at 4:00 p.m.

Greg Prout and Jimmy Trpcevski of WA Insolvency Solutions were
appointed as administrators of the company on Aug. 7, 2024.


GRANDEUR HOMES: Placed Into External Administration
---------------------------------------------------
News.com.au reports that a major Victorian builder has collapsed
with up to 108 projects now in limbo leaving customers
"devastated".

A previous news.com.au investigation revealed that some customers
from Grandeur Homes were facing a "nightmare" as building on their
dream homes had stalled and they were left with an agonising lack
of information on when they will be complete.

Ten customers shared their story and when news.com.au reached out
to the construction company for comment, it engaged a high profile
defamation lawyer to respond to questions.

On August 21, news.com.au was told: "Grandeur Homes is solvent and
is not in financial difficulty. The suggestion that it is in
financial difficulty is false and, if published, would cause
substantial and unjustified damage to its trading reputation."

Yet just nine days later Grandeur Homes was placed into external
administration on August 30.

Insolvency firm Cor Cordis has been appointed to oversee the
administration, news.com.au discloses.

According to news.com.au, Grandeur Homes lawyers said the company
was currently in the process of finalising several projects and is
working hard to deliver for all of their clients.

"Grandeur Homes sympathises with the frustration and hardship of
those who have been affected by the industry-wide delays
experienced in recent years," the lawyers added.

"They assure all of their clients that they are doing everything
possible to complete all outstanding projects."

Construction work will be paused during the voluntary
administration process, news.com.au notes.

Sam Kaso and Daniel Juratowitch of restructuring advisory firm Cor
Cordis had been appointed as voluntary administrators.

They will urgently assess the business operations and explore all
options to restructure or recapitalise the businesses, including
through a deed of company arrangement.

"We've commenced an urgent review of Grandeur Homes' financial
position and are working with parties to explore the possibility of
developing a proposal to restructure the business," they told
news.com.au.

"We understand there are 108 homeowners affected by our appointment
and have been made aware some homeowners have had difficulties
obtaining updates from the company on the progress of their
construction recently.

The administrators have set up a new dedicated email address for
customers, employees, and creditors to provide regular updates as
they work through the voluntary administration process, they
added.


LAMBENT LIGHT: First Creditors' Meeting Set for Sept. 6
-------------------------------------------------------
A first meeting of the creditors in the proceedings of Lambent
Light Pty Ltd will be held on Sept. 6, 2024 at 11:00 a.m. at the
offices of O'Brien Palmer at Level 9, 66 Clarence Street in Sydney
and via Zoom.

Christopher John Palmer of O'Brien Palmer was appointed as
administrator of the company on Aug. 28, 2024.


PERRY O'BRIEN: First Creditors' Meeting Set for Sept. 9
-------------------------------------------------------
A first meeting of the creditors in the proceedings of Perry
O'Brien Engineering Pty Ltd will be held on Sept. 9, 2024 at 11:00
a.m. at the offices of Worrells at Suite 2, 63 The Esplanade in
Maroochydore.

Dane Hammond of Worrells was appointed as administrator of the
company on Aug. 28, 2024.


S.J.M. SPORTS: Second Creditors' Meeting Set for Sept. 9
--------------------------------------------------------
A second meeting of creditors in the proceedings of S.J.M. Sports
Pty Ltd has been set for Sept. 9, 2024 at 10:00 a.m. at the offices
of KPMG at Level 8, 235 St Georges Terrace in Perth.

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 Sept. 6, 2024 at 4:00 p.m.

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


STAR ENTERTAINMENT: Shares Suspended on Fin. Results Non-Submission
-------------------------------------------------------------------
Reuters reports that shares of casino operator Star Entertainment
are suspended from quotation for not lodging its finanical results
by the due date, the Australian bourse operator said on Sept. 2.

According to Reuters, Star Entertainment went on a trading halt on
Aug. 30 for it to digest the fallout from a scathing report on its
corporate culture and assess the implications on its fiscal 2024
results.

Reuters relates that the company said in a filing on Aug. 30 that
it was due to publish its full-year results later in the day, and
was "considering the implications the report may have for
disclosures concerning its financial results for the year ended
June 30."

Earlier this year, NSW Independent Casino Commission (NICC) had
appointed lawyer Adam Bell SC to conduct a second investigation
into the company due to concerns that it had not sufficiently
addressed its cultural shortcomings after being exposed for major
anti-money laundering and counter-terrorism failures in 2022,
Reuters recalls.

Reuters says the final report by Adam Bell showed that Star has
been slow to address governance and cultural issues identified in
Bell's 2022 report, according to NICC Chief Commissioner Philip
Crawford.

"It was unclear whether The Star could feasibly operate under less
supervision, when it was exhibiting past behaviours with its
licence still suspended," Mr. Crawford said in a statement on Aug.
30.

Star Entertainment's licence to operate its Sydney casino was
suspended in October 2022, Reuters notes.

                 About The Star Entertainment

The Star Entertainment Group Limited (ASX:SGR) --
https://www.starentertainmentgroup.com.au/ -- is an Australia-based
company that provides gaming, entertainment and hospitality
services. The Company operates The Star Sydney (Sydney), The Star
Gold Coast (Gold Coast) and Treasury Brisbane (Brisbane). The
Company operates through three segments: Sydney, Gold Coast and
Brisbane. Sydney segment consists of The Star Sydney's casino
operations, including hotels, restaurants, bars and other
entertainment facilities. Gold Coast segment consists of The Star
Gold Coast's casino operations, including hotels, theatre,
restaurants, bars and other entertainment facilities. Brisbane
segment includes Treasury's casino operations, including hotel,
restaurants and bars. The Company also manages the Gold Coast
Convention and Exhibition Centre on behalf of the Queensland
Government. The Company also owns Broadbeach Island on which the
Gold Coast casino is located.




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

COUNTRY GARDEN: Delays 2023 Annual Results Again
------------------------------------------------
Reuters reports that Country Garden on Aug. 30 further delayed the
release of its 2023 financial results, as it needed more time amid
an ongoing debt restructuring.

Reuters says the firm had previously delayed the results in March,
saying it needed more time to collect information for making
appropriate accounting estimates and judgements.

"The Group will finalize and publish the 2023 annual results and
despatch the 2023 annual report as soon as practicable," the
debt-laden property developer said in an exchange filing.

In accordance with certain listing rules of the Hong Kong bourse,
Country Garden, which defaulted on $11 billion of offshore bonds
late last year, had to publish its earnings for the first-half of
fiscal 2024 by August end, according to Reuters.

The company will also not be able to announce its results for the
six months ending June, it said.

Trading of its shares, suspended since early April, will remain
suspended, Reuters notes.

                   About Country Garden Holdings

Country Garden Holdings Company Limited (HKEX:2007), an investment
holding company, invests, develops, and constructs real estate
properties primarily in Mainland China. The company operates in two
segments, Property Development and Construction. It develops
residential projects, such as townhouses and condominiums; and car
parks and retail shops. The company also develops, operates, and
manages hotels. In addition, it researches and develops robots;
sells electronic hardware and food; and provides interior
decoration, agriculture, landscape design, investment and
management consulting, cultural activity planning, and real estate
consulting services.

As reported in the Troubled Company Reporter-Asia Pacific in late
February 2024, Kingboard Holdings-backed money lender Ever Credit
on Feb. 27, 2024, filed a winding-up petition against Country
Garden to the Hong Kong High Court for non-payment of a US$205
million loan.

The TCR-AP reported in late March 2024 that Country Garden has
hired Kroll to carry out a liquidation analysis. Kroll, the New
York-headquartered financial advisory firm, is expected to conduct
an independent business review of Country Garden before projecting
a recovery rate for the developer's creditors under a liquidation
scenario, according to Reuters.

The developer defaulted on US$11 billion of offshore bonds last
year and is in the process of an offshore debt restructuring.




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

AIRTECH CRYOGENIC: Ind-Ra Assigns B+ Bank Loan Rating
-----------------------------------------------------
India Ratings and Research (Ind-Ra) has rated Airtech Cryogenic
Gases Private Limited's (ACGPL) bank facilities as follows:

-- INR25 mil. Fund-based working capital limits assigned with
     IND B+/Stable/IND A4 rating;

-- INR35 mil. Non-fund based working capital limits assigned with

     IND A4 rating; and

-- INR390 mil. Term loan due on September 30, 2033 assigned with
     IND B+/Stable rating.

Detailed Rationale of the Rating Action

The ratings reflect the under-construction status of ACGPL's
upcoming manufacturing unit, and the cost and time over-run risks
associated with the project. Ind-Ra expects FY26 to be the first
full year of operations. The scale of operation is likely to remain
small in the initial phase of operations, and the debt service
coverage ratio and overall credit metrics are likely to be weak for
the initial one-to-two years. The ratings, however, are supported
by promoters' experience of two decades in the gas and engineering
industry.

Detailed Description of Key Rating Drivers

Under-Construction Phase: ACGPL is setting up a manufacturing unit
of liquid oxygen, nitrogen and liquid argon gas in Ahmedabad,
Gujarat. The construction of the unit is likely to be completed by
December 2024, and the management plans to commence commercial
operations during the same month. Ind-Ra expects the scale of
operations to be small in FY25, as the unit would operate only for
three-to-four months during the year. FY26 will be the first full
year of operations.

Cost and Time Over-run Risks: The total investment for the project
is INR590 million, which will be funded through a term loan of
INR390 million (66%), equity infusion of INR110 million (19%) from
the promoters, and an unsecured loan of INR90 million (9%). As of
August 2024, ACGPL has incurred expenditure of INR248.08 million
for purchase of land. building and construction work. and plant and
machinery; and the company would also be importing plant and
machinery from China, which is under progress. The term loan of
INR390 million has been sanctioned by the bank; of this, INR122.74
million has been disbursed and the remaining will be disbursed
within two months. The equity of INR110. million and unsecured of
INR34.69 have already infused by the promoters, and the balance
unsecured loan of INR55.31 million will be infused by October 2025.


Likely Modest Credit Metrics: Ind-Ra expects the debt service
coverage ratio and overall credit metrics to be weak during the
initial years of commencement of operations, but the ratios might
improve gradually in line with an improvement in the scale of
operations.

Stretched Liquidity:  ACGPL does not have any capital market
exposure and relies on banks and financial institutions to meet its
funding requirements. In the event of a delay in capex completion,
the expenses will be funded by promoters.

Experienced Promoter: The rating factors in the promoters'
experience of four decades in the gas and engineering industry,
which would help ACGPL in setting up and running of the plant.

Liquidity

Stretched: The management expects the scheduled debt repayment to
start from FY25; the company has repayment obligations of INR15.63
million in FY25 and INR37.25 million in FY26. ACGPL has availed
overdraft limit of INR25 million from Punjab National Bank ('IND
AA+'/Stable) for the day-to-day operation of the business.

Rating Sensitivities

Negative: Any delay in the commencement of operations and achieving
stability in the operating performance after the commencement of
commercial operations, thereby impacting the company's debt
servicing ability, could lead to a negative rating action.  

Positive: Timely commencement of operations and the subsequent
achievement of a stable operating profitability could lead to a
positive rating action.

About the Company

Incorporated on April 2024, ACGPL is based out of Ahmedabad,
Gujarat, and is setting up a manufacturing unit of liquid oxygen,
nitrogen and liquid argon gas with an installed capacity of 2,750
cubic meters per hour, 1,650 cubic meter per hour, and 83 cubic
meters per hour, respectively.

AKASA AIRLINES: Aviation Watchdog Issues Show Cause Notice
----------------------------------------------------------
Reuters reports that India's aviation watchdog has issued a show
cause notice to Akasa Airlines over several regulatory breaches
identified during a recent review, the Directorate General of Civil
Aviation (DGCA) said in a statement on Aug. 29.

According to Reuters, Akasa Air, which started flying international
in March, was found to be non-compliant with civil aviation
regulations and Rule 140C of The Aircraft Rules 1937, which mandate
scheduled air transport services to carry a route guide.

Reuters relates that the airline said it had received a DGCA notice
regarding the audit conducted in May, and it would submit a
response.

The DGCA's spot audit also uncovered that Akasa's practical
training sessions were carried out and simulated without the
necessary regulatory approvals, raising concerns about the adequacy
of the training standards and operational readiness.
The watchdog has asked Akasa to provide an explanation for the
lapses within a period of seven days.

Akasa, the latest addition to India's aviation sector, faced
significant setbacks last year after many of its pilots quit,
leading to reduced flight operations and a loss of market share,
Reuters notes.

The company has since announced that the problem was resolved.

The carrier had a market share of 4.5% at the end of the March
quarter, smaller than rivals IndiGo, SpiceJet, Vistara and Air
India, Reuters notes.


AMBIKA BRICKWELL: Insolvency Resolution Process Case Summary
------------------------------------------------------------
Debtor: Ambika Brickwell LLP
        H No. 2041 2, Gala No. 2,
        Shevantibai Apt, Wada Road
        Shelar, Thane, Bhiwandi,
        Maharashtra, India, 421302

Insolvency Commencement Date: August 12, 2024

Court: National Company Law Tribunal, Mumbai Bench

Estimated date of closure of
insolvency resolution process: February 8, 2025

Insolvency professional: Avil Jerome Menezes

Interim Resolution
Professional: Avil Jerome Menezes
              106, 1st Floor, Kanakia Atrium 2
              Cross Road A
              Behind Courtyard Marriott, Chakala
              Andheri East, Mumbai  400093
              Email Id: avil@caavil.com
              Email Id: irp.ambikabrickwell@aegisipe.com

Last date for
submission of claims: August 26, 2024


ATRIA WIND: Ind-Ra Cuts Term Loan Rating to BB+, Outlook Stable
---------------------------------------------------------------
India Ratings and Research (Ind-Ra) has downgraded Atria Wind
(Kadambur) Private Limited's (AWKPL) term loan rating to 'IND BB+'
from 'IND BBB-' with a Stable Outlook, as follows:

-- INR1,793.34 bil. (reduced from INR1,987.74 bil.) Term loan due

     on September 30, 2033 downgraded with IND BB+/Stable rating.

Analytical Approach

Ind-Ra has assessed the project on a standalone basis. In addition
to the plain equity, the sponsor infused funds into the project in
the form of unsecured loans through compulsorily convertible
debentures and unsecured loans from related parties as of March 31,
2024. As per the financing documents, these instruments are
equity-like in nature and fully subordinated to the senior secured
bank debt. They will be serviced only after all the restricted
payment conditions of the senior term loan have been met and have
no right to call for an event of default, as per the transaction
documents. The waterfall arrangement also delineates the
subservient nature of the sponsor debt obligations.

Detailed Rationale of the Rating Action

The downgrade reflects AWKPL's operational performance being lower
than Ind-Ra's base estimates in FY24, along with continued lower
machine availability and liquidity issues at the sponsor level. The
rating is anchored by the presence of fixed-tariff power purchase
agreements (PPAs) with moderate-to-strong captive consumers and
adequate liquidity.

Detailed Description of Key Rating Drivers

Weak Sponsor Profile: Bengaluru-based Atria group is headed by CS
Sunder Raju and K Nagaraju, who belongs to the second generation of
the promoters' family. The group has presence in power, education,
hotels and construction/real estate. Atria Brindavan Power Private
Limited (ABPPL), the holding company of the group's solar and wind
assets, had operational renewable projects (wind, solar ground
mounted and solar rooftop) assets of 467MW as of August 2024,
including 120MW of solar, 331MW of wind and balance hydro. ABBPL's
credit profile has weakened with a delay in refinancing of its
outstanding non-convertible debentures due in 3QFY24. As per the
management, the group is in discussions with the existing lenders
towards a renegotiation of the terms and in discussions with few
investors to raise mezzanine debt to refinance the outstanding
bonds.

Lower Plant Generation Performance: AWKPL achieved an average net
plant load factor (PLF) of 19.03% during FY24 (FY23: 24.55%), lower
than the P90 PLF of 31.70%. The project underperformed over
FY20-FY24, with PLF at around 25% being lower than the P90 level.
The project supplied around 82.20 million units (MUs) in FY24 to
captive consumers. Ind-Ra will monitor the continuing trends in the
project's power generation and realized revenue. The machine and
grid availability for FY24 were 94.55% (FY23: 91.92%; FY22: 95.33%)
and 99.81% (99.73%; 97.44%), respectively. The machine availability
had declined in FY23 due to a gear box issue in one of the wind
turbine generators. Ind-Ra has factored in the existing generation
levels as part of its base case; any further underperformance due
to machine availability issues could lead to a negative rating
action.

Moderate Operating Risk: The operations and maintenance of the
project is being handled by Renom Energy Services Pvt Ltd. Ind-Ra
considers the installed wind turbine generators, with a hub height
of 104m and rotor diameter of 97m, to be of proven technology.
Management has informed that since O&M contractor has been changed,
the generation levels will improve in the coming years.

Firm Offtake Agreement Assures Long-Term Cashflows: AWKPL has PPAs
until 2042 with commercial and industrial customers at a weighted
average tariff of INR5.07/kWh. The PPAs tied-up with captive
consumers are equivalent to the company's generation level and have
a lock-in period varying from four to 10 years, ensuring revenue
visibility and mitigating the off-take risk. As per PPAs, AWKPL is
required to supply minimum guarantee power to the off takers
together of about 70MU. Any lower-than-minimum supply could lead a
penalty levied on AWKPL, as per the terms of PPAs. The credit
strength of the offtakers is sound and it is well supported by the
track record of payments under 30 days. The counterparty's payable
profile is comparable with Ind-Ra-rated peers. Ind-Ra will continue
to monitor the receipt of payments. Any deterioration in the
payable profile will impact the rating.

Moderate Debt Structure: The debt is repayable over 37 structured
quarterly instalments, ending September 2033 with a bullet
repayment in 4Q. The project has standard project finance features,
including a cash flow waterfall. As per Ind-Ra's base case, the
project has an average debt service coverage ratio (DSCR) exceeding
1.10x for the entire debt tenure. The structure entails creation
and maintenance of a debt service reserve account covering two
quarters of debt obligations, and the upstreaming of cashflows is
subject to restricted payment conditions.

Liquidity

Adequate: AWKPL's liquidity position has improved owing to its dues
being cleared by Tamil Nadu Generation and Distribution Corporation
(rated IND BBB/Rating Watch with developing implications) and an
infusion by the offtakers. AWKPL has received payments until the
invoice month of April 2023 from captive customers. The company
received around INR424 million during FY23-FY24 from captive
customers. AWKPL has a debt service reserve account of INR150.8
million, covering two quarters of its principal and interest
obligations, and also has free cash of INR40 million as of
mid-August 2024.

Rating Sensitivities

Negative: Developments that could, individually or collectively,
lead to a negative rating action are:

-- any significant deterioration in the credit profiles of the
off-takers or a long-term fall in offtake,

-- significant underperformance leading to penalties levied by the
offtakers, and

-- a depletion or dip in the debt service reserve account.

Positive: Developments that could collectively lead to a positive
rating action are:

-- the financial and operational performance of the projects being
in line with Ind-Ra's base case estimates

-- an improvement in the credit profile of sponsor

About the Company

AWKPL operates 25 wind projects totaling 50MW (2MW each) in
Kayatharu, Ottanatham village, Tuticorin. The project uses 25 wind
turbine generators of Siemens Gamesa make and was commissioned on
September 19, 2019.

BLUE MOON: Insolvency Resolution Process Case Summary
-----------------------------------------------------
Debtor: Blue Moon Travels Private Limited
        B-502, Sukh Sagar Apartment
        Plot No. 12, Sector-9
        Dwarka, New Delhi 110075

Insolvency Commencement Date: August 9, 2024

Court: National Company Law Tribunal, New Delhi Bench

Estimated date of closure of
insolvency resolution process: February 8, 2025

Insolvency professional: Anil Kumar Sharma

Interim Resolution
Professional: Anil Kumar Sharma
              A-47, First Floor, Kailash Colony
              New Delhi 110048
              Email: mikonict@gmail.com

                     -- and --

              AAA House
              64, Okhla Estate, Phase III
              Behind Modi Mills,
              New Delhi 110020
              Email: bluemoon.cirp@gmail.com

Last date for
submission of claims: August 28, 2024


COSMOPOLIS INTERIORS: Insolvency Resolution Process Case Summary
----------------------------------------------------------------
Debtor: Cosmopolis Interiors Private Limited
        Plot No. B-1/2Bm C-Block
        Ground Floor, SDC Gateway
        Kalidas Marg, Banipark
        Jaipur, Rajasthan 302016

Insolvency Commencement Date: August 1, 2024

Court: National Company Law Tribunal, Jaipur Bench

Estimated date of closure of
insolvency resolution process: February 9, 2024

Insolvency professional: Sourabh Malpani

Interim Resolution
Professional: Sourabh Malpani
              Guru Kripa Plot No. 93
              Neelkanth Colony, Queens Road
              Jaipur, Rajasthan 302021
              Email: malpanijpr@gmail.com
              Email: cirp.cosmopolis@gmail.com

Last date for
submission of claims: August 27, 2024


DUTTA AGRO: CRISIL Lowers Rating on INR3.55cr LT Loan to D
----------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Dutta Agro
Plantations Private Limited (DAPPL) have been downgraded to 'CRISIL
D Issuer Not Cooperating' from 'CRISIL B-/Stable Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Long Term Loan        5.25        CRISIL D (ISSUER NOT
                                     COOPERATING; Downgraded from
                                     'CRISIL B-/Stable ISSUER NOT
                                     COOPERATING')

   Long Term Loan        3.55        CRISIL D (ISSUER NOT
                                     COOPERATING; Downgraded from
                                     'CRISIL B-/Stable ISSUER NOT
                                     COOPERATING')

   Long Term Loan        2.50        CRISIL D (ISSUER NOT
                                     COOPERATING; Downgraded from
                                     'CRISIL B-/Stable ISSUER NOT
                                     COOPERATING')

   Proposed Cash         3           CRISIL D (ISSUER NOT
   Credit Limit                      COOPERATING; Downgraded from
                                     'CRISIL B-/Stable ISSUER NOT
                                     COOPERATING')

   Proposed Term Loan    0.7         CRISIL D (ISSUER NOT
                                     COOPERATING; Downgraded from
                                     'CRISIL B-/Stable ISSUER NOT
                                     COOPERATING')

CRISIL Ratings has been consistently following up with DAPPL for
obtaining information through letters and email dated October 4,
2023, August 26, 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 has failed to receive any information on either the
financial performance or strategic intent of DAPPL, which restricts
CRISIL Ratings ability to take a forward-looking view on the
entity's credit quality. CRISIL Ratings believes information
available on DAPPL is consistent with 'Assessing Information
Adequacy Risk'.

Based on the publicly available information, CRISIL Ratings
understands DAPPL has been irregular in its account conduct. Hence,
the rating on bank facilities of DAPPL have been downgraded to
'CRISIL D Issuer Not Cooperating' from 'CRISIL B-/Stable Issuer Not
Cooperating'.

DAPPL, incorporated in October 1988, is engaged in tea
manufacturing business. The company was trading in tea leaves till
October 2016 through its three owned tea estates in Jalpaiguri
(West Bengal), having total tea area of 200 acres.

Status of non cooperation with previous CRA

BIPL has not cooperated with Credit Analysis & Research Ltd, which
has classified the company as non-cooperative through its release
dated Mar 08, 2021. The reason provided by Credit Analysis &
Research Ltd is non-furnishing of information for monitoring the
rating.


FIRSTCRY: Q1 Loss Narrows to INR567.1 Million as Demand Swells
--------------------------------------------------------------
Reuters reports that Indian baby products retailer FirstCry's
quarterly loss narrowed from a year earlier on the back of strong
demand, it said on Aug. 30 in its first earnings report since going
public earlier this month.

The company's consolidated net loss narrowed to INR567.1 million
(about $7 million) in the quarter ended June 30, from INR901.3
million a year ago, Reuters discloses.

The childcare market in the world's most populous country is
growing rapidly, which bodes well for FirstCry, analysts have
said.

According to Reuters, the IPO of FirstCry, which competes with
online kids' store Hopscotch, Shoppers Stop and Flipkart-owned
Myntra, was oversubscribed 12 times earlier this month.

FirstCry's quarterly gross merchandise value, a key metric to track
the monetary value of orders received, surged 17% from a year
earlier to INR23.18 billion in the quarter.

Its revenue from operations also rose 17% to INR16.52 billion on
strong demand for its products, which include baby diapers, toys,
clothes and footwear.

Expenses rose about 13% to INR16.03 billion, owing to a 10.5% rise
in raw material costs, Reuters discloses.

FirstCry is an Indian e-commerce company focused on baby products
retailing.


GOLDEN AGRARIAN: CRISIL Keeps D Debt Rating in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Golden
Agrarian Private Limited (GAPL) continues to be 'CRISIL D Issuer
Not Cooperating'.


                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit             25        CRISIL D (Issuer Not
                                     Cooperating)

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

GAPL was established in 1980 as a partnership firm, Samra
Industries, by Mr Harendra Jeet Singh and his brother, Mr Sardar
Malkeet Singh. It was reconstituted as a private limited company in
2012. GAPL is currently managed by Mr Rajvir Singh. The company
processes basmati and non-basmati rice at its plant in Faridkot,
Punjab, which has a total milling capacity of 12 tonne per hour.


HILLCREST FOODS: CRISIL Keeps D Debt Rating in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Hillcrest
Foods (HF) continues to be 'CRISIL D Issuer Not Cooperating'.

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

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

Set up as a partnership firm in 2005 by the Diwan family, HF
processes and packages frozen peas, fruit pulp and vegetables. It
also trades in fruits, primarily apple. HF's 2500 tonne per annum
processing plant and cold storage is in Nalagarh, Himachal
Pradesh.


HINDUSTAN CONSTRUCTION: CRISIL Keeps D Ratings in Not Cooperating
-----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Hindustan
Construction - Raebareli (HC) continue to be 'CRISIL D/CRISIL D
Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)    Ratings
   ----------       -----------    -------
   Bank Guarantee         1        CRISIL D (ISSUER NOT
                                   COOPERATING)
    
   Cash Credit            6        CRISIL D (ISSUER NOT
                                   COOPERATING)

   Term Loan              0.47     CRISIL D (ISSUER NOT
                                   COOPERATING)

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

HC was established as a proprietorship firm in 2005 by Mr
Pushpendra Singh. It is an A class approved government contractor
working for the PWD, AA class approved contractor for the
Irrigation Department, and a contractor for Power Corporation of
India to undertake projects related to construction of roads,
buildings, drainage, and other works. The registered office is at
Raebareli.


HYDERABAD WINE: CRISIL Keeps D Debt Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Hyderabad
Wine Mart (HWM) continue to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee         2          CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit            3          CRISIL D (Issuer Not
                                     Cooperating)

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

Established in Oct 2017, HWM is engaged in the retailing of
alcohol. It has 4 stores in Hyderabad.


JAI MAAKALI: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Jai Maakali
Poultry Farms (JM) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit           9.5         CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan        3           CRISIL D (Issuer Not
                                     Cooperating)

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

JM Farms, established in 1993 and based in Andhra Pradesh, is
promoted by Mr. Kumar Pappu Singh and his family. JM Farms produces
commercial eggs and sells its entire output to JMP. JMP trades in
commercial eggs.


JAMNADAS AND COMPANY: CRISIL Keeps D Rating in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Jamnadas and
Company (JNC) continues to be 'CRISIL D Issuer Not Cooperating'.

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

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

Set up in 1969 in Nagpur as a partnership firm by Mr Jamnadas
Udeshi and his family, JNC trades in structural steel products such
as mild steel angles, beams, channels, flat, and round and square
bars.


JAYAWANTI BABU: CRISIL Keeps D Debt Rating in Not Cooperating
-------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Jayawanti Babu
Foundation (JBF) continues to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Term Loan            11.8         CRISIL D (Issuer Not
                                     Cooperating)

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

JBF was established in 2007 by Mr Santosh Pal situated in Oras,
Sindhudurg. There are two institutions under this trust namely
Metropolitan Institute of Technology and Management (MITM) and
Aarna Institute of Maritime Studies (AIMS).


L. G. CHAUDHARY: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of L. G.
Chaudhary (LGC) continue to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee         10         CRISIL D (Issuer Not
                                     Cooperating)

   Bank Guarantee         16         CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit             1.5       CRISIL D (Issuer Not
                                     Cooperating)

   Term Loan               5.5        CRISIL D (Issuer Not
                                      Cooperating)

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

Set up in 2004 as a partnership firm by Mr L G Chaudhary and his
son, Mr G M Chaudhary, Gujarat-based LGC is a Class AA civil
contractor that undertakes road projects.



LAXMI CROCKERY: Insolvency Resolution Process Case Summary
----------------------------------------------------------
Debtor: Laxmi Crockery (Pune) P Ltd
        2 Ganesh Peth
        Near Burdiroad
        Pune, Maharashtra, India 411002

Insolvency Commencement Date: August 1, 2024

Court: National Company Law Tribunal, Ahmedabad Bench

Estimated date of closure of
insolvency resolution process: January 29, 2025

Insolvency professional: Vinod Tarachand Agrawal

Interim Resolution
Professional: Vinod Tarachand Agrawal
              VCAN RESOLVE IPE LLP
              204, Wall Street 1
              Near Gujarat College, Ellisbridge
              Ahmedabad, Gujarat 380006
              Email:  ca.vinod@gmail.com
              Email: cirp.laxmi@gmail.com

Last date for
submission of claims: August 19, 2024


M. M. AUTOMOBILES: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of M. M.
Automobiles (MMA) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit           3.5         CRISIL D (Issuer Not
                                     Cooperating)
   Standby Line
   of Credit             0.5         CRISIL D (Issuer Not
                                     Cooperating)

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

MMA was set up in 2003 as a proprietorship concern by Mr. Mutchu
Mithi. It is an authorized dealer for passenger vehicles of Hyundai
Motor India Ltd. The firm operates a showroom in Itanagar
(Arunachal Pradesh).



MARS PLYWOOD: CRISIL Keeps D Debt Ratings in Not Cooperating
------------------------------------------------------------
CRISIL Ratings the ratings on bank facilities of Mars Plywood
Industries Private Limited (MPIL) 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            8.5         CRISIL D (Issuer Not
                                      Cooperating)

   Letter of Credit      31           CRISIL D (Issuer Not
                                      Cooperating)

   Standby Line           1.75        CRISIL D (Issuer Not
   of Credit                          Cooperating)

   Standby Line           4.25        CRISIL D (Issuer Not
   of Credit                          Cooperating)

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

MPIL was established by Mr Roshan Lal Agarwal in 2001. The company
has plywood manufacturing units in Kolkata and Mangaluru, with
capacities of 20,000 square metre (sqm) and 12,000 sqm, per annum,
respectively. The key product, premium-grade plywood, is sold under
the Mars Ply brand.


MATHURA DEVELOPER: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Mathura
Developer (MD) continue to be 'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Proposed Term Loan    1.14        CRISIL D (Issuer Not
                                     Cooperating)

   Term Loan             3.86        CRISIL D (Issuer Not
                                     Cooperating)

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

MD was established in October 2012 by Dr. Laxmikant Bajaj in Nanded
(Maharashtra). The firm is undertaking a commercial real estate
development project in Nanded. Its operations are managed by Dr.
Laxmikant Bajaj's younger brother, Mr. Sanjay Bajaj.


OMTEE STEEL: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Shri Omtee
Steel Private Limited (SOSPL) continue to be 'CRISIL D Issuer Not
Cooperating'.

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

   Proposed Term Loan      2.11      CRISIL D (Issuer Not
                                     Cooperating)

   Term Loan              10.39      CRISIL D (Issuer Not
                                     Cooperating)

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

SOSPL, incorporated in 2009 and promoted by the Jain family,
manufactures thermo-mechanically treated (TMT) bars. The company
has recently backward integrated into manufacturing billets from
sponge iron. Operations are managed by Mr. Deepak Jain and his
brother, Mr. Anil Jain.


PATIALA NABHA: Insolvency Resolution Process Case Summary
---------------------------------------------------------
Debtor: Patiala Nabha Infra Projects Private Limited
        4th Floor, CTS No. 16/4 Supreme House
        Jain Mandir Road, Powal
        Opp. IIT Main Gate
        Mumbai 400076

Insolvency Commencement Date: August 5, 2024

Court: National Company Law Tribunal, Mumbai Bench

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

Insolvency professional: Paresh Chandulal Mehta

Interim Resolution
Professional: Paresh Chandulal Mehta
              13B, Nirmal Society
              Pandurang Wadi, Dombivli (East)
              Mumbai 421201
              Email: pareshmehta5959@gmail.com

                  -- and --

              Headway Resolution and Insolvency Services Pvt. Ltd.
              708, Raheja Centre
              Nariman Point, Mumbai 400021
              Maharashtra
              Email: irp.patila@yahoo.com

Last date for
submission of claims: August 19, 2024


PRABAL ROLLER: CRISIL Keeps D Debt Ratings in Not Cooperating
-------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Prabal Roller
Flour Mill (PRFM) continue to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            2.5        CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan         2.9        CRISIL D (Issuer Not
                                     Cooperating)

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

PRFM incorporated in 2017. The firm is setting up a Flour Mill with
a capacity of 54000 MTPA in Etah (Uttar Pradesh). The firm is
promoted by Mr Prabal Pratap Singh.


RAMESHWAR SAHAKARI: CRISIL Keeps D Ratings in Not Cooperating
-------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Shri
Rameshwar Sahakari Sakhar Karkhana Limited (SRSSKL) continue to be
'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            28         CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit             2         CRISIL D (Issuer Not
                                     Cooperating)

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

Established in 2001 by a group of agriculturists in Jalna,
Maharashtra, SRSSKL is promoted by Mr. Raosaheb Patil Danve (member
of Parliament) and manufactures sugar. Mr. Santosh Patil Danve is
its chairman, and operations are managed by Mr. Dharmaraj Shewale
(managing director) with support from other functional personnel.


RELIABLE CASHEW: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Reliable
Cashew Company Private Limited (RCCPL) continue to be 'CRISIL D
Issuer Not Cooperating'.

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

   Cash Credit            10         CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit            12         CRISIL D (Issuer Not
                                     Cooperating)

   Export Packing          5         CRISIL D (Issuer Not
   Credit                            Cooperating)

   Export Packing         10         CRISIL D (Issuer Not
   Credit                            Cooperating)

   Export Packing          5         CRISIL D (Issuer Not
   Credit                            Cooperating)

   Proposed Long Term      8         CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

   Warehouse Financing    15         CRISIL D (Issuer Not
                                     Cooperating)

   Working Capital
   Demand Loan            20         CRISIL D (Issuer Not
                                     Cooperating)

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

Set up in 1996, RCCPL processes raw cashew nuts and cashew kernels.
The company caters to both the domestic and overseas markets.


RIDDHI AGRO: CRISIL Lowers Rating on INR18cr Cash Loan to D
-----------------------------------------------------------
CRISIL Ratings has downgraded the ratings on bank facilities of
Riddhi Agro Industries (RAI) to 'CRISIL D Issuer Not Cooperating'
from 'CRISIL B+/Stable Issuer Not Cooperating' due to delay in debt
servicing obligations.

                        Amount
   Facilities        (INR Crore)    Ratings
   ----------        -----------    -------
   Cash Credit            18        CRISIL D (ISSUER NOT
                                    COOPERATING; Downgraded from
                                    'CRISIL B+/Stable ISSUER NOT
                                    COOPERATING')

CRISIL Ratings has been consistently following up with RAI for
obtaining information through letters and emails dated October 10,
2023 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 RAI, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on GRPL
is consistent with 'Assessing Information Adequacy Risk.'

The ratings on the bank facilities of SSRM has been downgraded to
'CRISIL D Issuer Not Cooperating' from 'CRISIL B+/Stable Issuer Not
Cooperating' due to delay in debt servicing obligations.

RAI was established as a partnership firm in 2006 by the Jain
family. It is involved in the processing of varieties of pulses in
Raipur, Chhattisgarh. The firm has an annual production capacity of
21,000 MT for processing bengal gram (chana dal), yellow peas
(matar dal), pigeon pea (tuar dal), and an annual production
capacity of 7,200 MT for processing red lentil (masoor dal).


SAKTHI GANESH: CRISIL Lowers Rating on Long/Short Term Debt to D
----------------------------------------------------------------
CRISIL Ratings has revised the ratings on certain bank facilities
of Sakthi Ganesh Textiles Private Limited (SGTPL), as:

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Long Term Rating       -          CRISIL D (ISSUER NOT
                                     COOPERATING; Downgraded from
                                     'CRISIL B/Stable ISSUER NOT
                                     COOPERATING')

   Short Term Rating      -          CRISIL D (ISSUER NOT
                                     COOPERATING; Downgraded from
                                     'CRISIL A4 ISSUER NOT
                                     COOPERATING')


CRISIL Ratings has been consistently following up with SGTPL for
obtaining information through letter and email dated August 12,
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 SGTPL, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SGTPL
is consistent with 'Assessing Information Adequacy Risk'.

Based on the latest available public information, the company had
delays in repayment of debt obligations. The ratings on long term
bank facilities of SGTPL have been downgraded to 'CRISIL D/CRISIL D
Issuer Not Cooperating from 'CRISIL B/Stable/CRISIL A4 Issuer Not
Cooperating' due to delay in debt servicing debt obligation.

Firm is into manufacture of dyed cotton fabrics.

Set up in 1996 by Mr. K Hari Kumar and his family members, SGTPL
manufactures cotton fabric at its facility in Erode (Tamil Nadu).

Status of non cooperation with previous CRA

SGTPL has not cooperated with India Ratings and Research Private
Limited (India Ratings), which led to its classification as 'issuer
not cooperative' vide release dated July 29, 2021. The reason
provided by India Ratings is non-furnishing of information for
monitoring of ratings.


SANT DAMAJI: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Shri Sant
Damaji Sahakari Sakhar Karkhana Limited (SSDSSKL) continue to be
'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Long Term Loan        12.5        CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term     0.5        CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

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

SSDSSKL, set up in 1989, is a cooperative sugar mill situated at
Mangalveda in Solapur (Maharashtra). It manufactures sugar and
allied products. The day-to-day operations of the society are
managed by its chairman, Mr. Shivajirao Kalunge, along with support
from other functional personnel.


SARAS HOTELS: CRISIL Keeps D Debt Rating in Not Cooperating
-----------------------------------------------------------
CRISIL Ratings the rating on bank facilities of Saras Hotels
Private Limited (SHPL) continues to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Term Loan               15        CRISIL D (Issuer Not
                                     Cooperating)

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

SHPL, established in 2014, and promoted by Mr.Selvaraj R, is based
in Chennai. It runs the 57-room deluxe Days Hotel in Chennai.


SEVEN STAR: CRISIL Keeps D Debt Rating in Not Cooperating
---------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Seven Star
Grains Private Limited (SGPL) continues to be 'CRISIL D Issuer Not
Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            22         CRISIL D (Issuer Not       
                                     Cooperating)

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

SGPL was incorporated in December 2013, promoted by Ms Esha Mahajan
and Mr Gorav Mahajan, who are also the directors. The company mills
and markets varieties of rice. It started operations in May 2015 at
its facility in Jammu.


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

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Proposed Cash         20          CRISIL D (Issuer Not
   Credit Limit                      Cooperating)

   Term Loan            170          CRISIL D (Issuer Not
                                     Cooperating)

   Term Loan             30          CRISIL D (Issuer Not
                                     Cooperating)

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

Incorporated on February 21, 2011 as Lokmanya Sahakar Udyog Limited
was renamed as SAI in fiscal 2015. Promoted by Mr. Srinivas Pawar,
company is based out of Phaltan, Satara District (Maharashtra) and
is engaged in manufacturing of sugar.


SHIVPRASAD FOODS: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Shivprasad
Foods and Milk Products (SFMP) continue to be 'CRISIL D Issuer Not
Cooperating'.

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

   Term Loan              7.67      CRISIL D (Issuer Not
                                    Cooperating)

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

SFMP was set up by Mr Sharad More. The firm processes cow's milk
and manufactures ghee and butter. It also has an SMP manufacturing
unit with capacity of 10 tonne per day.


SIDDHESHWAR SAHAKARI: CRISIL Keeps D Ratings in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Shree
Siddheshwar Sahakari Sakhar Karkhana Limited - Kumathe-Solapur
(SSSSKL) continue to be 'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit           200         CRISIL D (Issuer Not
                                     Cooperating)

   Rupee Term Loan        56.21      CRISIL D (Issuer Not
                                     Cooperating)

   Rupee Term Loan        16.64      CRISIL D (Issuer Not
                                     Cooperating)

   Rupee Term Loan        27         CRISIL D (Issuer Not
                                     Cooperating)

   Rupee Term Loan        15         CRISIL D (Issuer Not
                                     Cooperating)

   Sugar Pledge           25.15      CRISIL D (Issuer Not
   Cash Credit                       Cooperating)

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

SSSSKL was established in 1971 by Late Mr Appasaheb Kadadi. The
society is managed by Mr Dharmraj Kadadi along with an elected
board of directors. The society is based in Solapur and has a plant
at Kumthe, Maharashtra, with installed capacity of 7,500 tonne
crushing per day (TCD). It also has a distillery with 20 kilolitre
per day capacity. The society entered into an agreement with
Maharashtra State Electricity Distribution Company Ltd to set up
and operate a 38-MW co-gen plant, which commenced commercial
operations in fiscal 2018.


SOWBHAGYALAKSHMI PADDY: CRISIL Keeps D Ratings in Not Cooperating
-----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Sri
Sowbhagyalakshmi Paddy Boiling Industries (SLPB; part of the
Sowbhagya group) continue to be 'CRISIL D Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit            17         CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit             3         CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan          1         CRISIL D (Issuer Not
                                     Cooperating)

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

For arriving at the rating, CRISIL Ratings has combined the
business and financial risk profiles of SLPB, Sri Bhagavan Venkaiah
Swamy Rice Mill (SBV), and Sowbhagyalakshmi Raw & Boiled Rice Mill
(SRB). That's because these entities, together referred to as the
Sowbhagya group, have common promoters, are in the same line of
business, and have operational linkages and fungible cash flows.

                          About the Group

The Sowbhagya group's first firm, SRB, was set up in 1988 by Mr V
Gopal Naidu and his family. In 1997, SLPB was set up and in 2000,
SBV. All these entities mill and process paddy into rice; they also
generate by-products such as broken rice, bran, and husk. Their
rice mills are in Nellore, Andhra Pradesh.


SS INNOVATIONS: Timothy Adams Holds 981K Shares Through Trust
-------------------------------------------------------------
Timothy P. Adams, a director at SS Innovations International, Inc.,
filed a Form 3 Report with the U.S. Securities and Exchange
Commission, disclosing beneficial ownership of 981,687 shares of
common stock, $0.0001 par value, held indirectly through the Adams
Marriage Trust.

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

                  https://tinyurl.com/4b52uv87

                About SS Innovations International

Gurugram, Haryana, India-based SS Innovations International, Inc.
(OTC: SSII) is a developer of innovative surgical robotic
technologies with a vision to make the benefits of robotic surgery
affordable and accessible to a larger part of the global
population. SSII's product range includes its proprietary "SSi
Mantra" surgical robotic system and "SSi Mudra," a wide range of
surgical instruments capable of supporting various surgical
procedures, including robotic cardiac surgery. SSII's business
operations are headquartered in India, and SSII plans to expand the
presence of its technologically advanced, user-friendly, and
cost-effective surgical robotic solutions globally.

SS Innovations also had a net loss of $20.94 million for the year
ended December 31, 2023. As of March 31, 2024, SS Innovations had
$31,045,225 in total assets, $17,509,627 in total liabilities, and
$13,535,597 in total stockholders' equity.

Lakewood, Colo.-based BF Borgers CPA PC, the Company's former
auditor, issued a "going concern" qualification in its report dated
March 22, 2024, citing that the Company has suffered recurring
losses from operations that raise substantial doubt about its
ability to continue as a going concern.

On May 13, 2024, the Company dismissed BF Borgers CPA PC as its
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 May 29, 2024, the Company engaged BDO India LLP as its new
independent registered public accounting firm. The engagement was
approved by the Company's board of directors by unanimous written
consent in lieu of a meeting dated May 23, 2024.

TRICOM FRUIT: Insolvency Resolution Process Case Summary
--------------------------------------------------------
Debtor: Tricom Fruit Products Limited

        Registered Address:
        Gut No 336-34 1
        Village Andori Ta Iuka Khandale,
        Shirval, Pandarpur Road,
        Pune - 415 521

        Office Address:
        101, Gurunanak Industrial Estate
        Safed Pool, Andheri Kurla Road
        Andheri, (E), Mumbai,
        Maharashtra, India, 400072

Insolvency Commencement Date: August 13, 2024

Court: National Company Law Tribunal, Mumbai Bench

Estimated date of closure of
insolvency resolution process: February 9, 2025

Insolvency professional: Prakash Dattatraya Naringrekar

Interim Resolution
Professional: Prakash Dattatraya Naringrekar
              202 - A, Blue Diamond CHS Ltd
              Chincholi Bunder Link Road Junction,
              Malad West, Mumbai  400064
              Email: prakash03041956@gmail.com

                  -- and --

              G1 Ruby Industrial Estate
              off new link road Chincholi bunder
              Near Bank of Baroda Malad
              West Mumbai 400064
              Email: tricom.cirp@gmail.com

Last date for
submission of claims: August 27, 2024




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

EA TECHNIQUE: Posts MYR94.65MM Q2 Profit, Eyes PN17 Exit in 1Q 2025
-------------------------------------------------------------------
The Edge Malaysia reports that EA Technique (M) Bhd booked an
atypical net profit of MYR94.65 million, or 7.14 sen per share, for
the second quarter ended June 30, 2024 (2QFY2024), primarily due to
writebacks to other income.

The writebacks are associated with the creditor scheme and one-off
expenses from its Practice Note 17 (PN17) regularisation plan, it
said in a filing, The Edge relates.

This marks the eighth consecutive quarter in the black for the
group, which seeks to exit the Practice Note 17 status (PN17) by
1Q2025. The group did not declare any dividend for the quarter.

Excluding the one-off item, the group said core quarterly earnings
stood at MYR5.3 million in 2QFY2024. In 2QFY2023, EA Technique
posted MYR7.8 million in net profit, or 1.47 sen per share.

Quarterly gross profit fell 20% to MYR11.24 million from MYR14.02
million in 2QFY2024, as gross margins fell to 36% from 41%.
Revenue, too, fell 9.72% to MYR30.60 million, from MYR33.90 million
in 2QFY2023.

The weaker year-on-year core performance took into account higher
administrative and other operating expenses, as well as lower
revenue in absence of contributions from its floating storage and
offloading (FSO) vessel due to contract expiry.

However, its other fleets, namely fast crew boats and port
operations, saw higher utilisation rate.

For the first half of the year (1HFY2024), EA Technique recorded
core earnings of MYR12.2 million - after excluding the writebacks
amounting to MYR150.64 million - compared with a net profit of
MYR15.29 million in the previous half year period, The Edge
discloses.

Revenue was down 9.4% to MYR61.81 million in 1HFY2024, from
MYR68.21 million previously.

As at June 30, 2024, the group's order book stood at MYR136.4
million, with an additional MYR281.2 million in potential contract
extension.

The Edge adds EA Technique said it will maximise vessel utilisation
rate, implement cost savings and containment through its strategic
procurement programme, and ensure extension of existing contracts.

"The current challenges are temporary, and we are confident that we
are nearing the end of this difficult period, with EA Technique on
a clear upward trajectory," the board said in a separate
statement.

                        About E.A. Technique

E.A. Technique (M) Bhd owns and operates marine vessels focusing on
marine transportation and offshore storage of oil and gas, and
provision of port marine services. The Company also owns a shipyard
involved in shipbuilding, ship repair and minor fabrication of
steel structures.

On Feb. 28, 2022, Chan had granted a restraining order to EA
Technique after the firm slipped into Practice Note 17 (PN17)
status, according to theedgemarkets.com.

The company had triggered the PN17 criteria when its shareholders'
equity as at Dec. 31, 2021 stood at MYR5.96 million, which was less
than 50% of its share capital of MYR179.755 million, while its
auditor had raised concern over its ability to continue as a going
concern.

The company was therefore required to submit a regularisation plan
to the Securities Commission Malaysia within 12 months.

In May 2022, external auditor Messrs Ernst & Young PLT (EY)
expressed a disclaimer of opinion in its audited financial
statements for the financial year ended Dec. 31, 2021 (FY2021),
theedgemarkets.com relates.

According to EA Technique's bourse filing on May 18, 2022, EY had
highlighted the group's net loss of MYR150.6 million and the
company's net loss of MYR161.2 million for FY2021.

It also noted that at end-December 2021, the current liabilities of
the group had exceeded its current assets by MYR405.3 million, but
it only had cash and bank balances of MYR6.4 million, while the
company's current liabilities had exceeded its current assets by
MYR416.9 million, but its cash and bank balances only stood at
MYR5.5 million, theedgemarkets.com relayed.

"These events and conditions indicate the existence of material
uncertainty that may cast significant doubt on the ability of the
group and the company to continue as a going concern," said EY.




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

BEST AIR: Court to Hear Wind-Up Petition on Sept. 13
----------------------------------------------------
A petition to wind up the operations of Best Air Conditioning
Limited will be heard before the High Court at Auckland on Sept.
13, 2024, at 10:45 a.m.

Habeeb Ur Rahman Syed filed the petition against the company on
July 22, 2024.

The Petitioner's solicitor is:

          Gautam Jindal
          Ormiston Legal, 28 Helianthus Avenue
          Flatbush
          Auckland


CURTAIN DESIGN: BDO Tauranga Appointed as Liquidators
-----------------------------------------------------
Paul Thomas Manning and Thomas Lee Rodewald of BDO Tauranga on Aug.
28, 2024, were appointed as liquidators of Curtain Design Limited.

The liquidators may be reached at:

          Paul Thomas Manning
          Thomas Lee Rodewald
          C/- BDO Tauranga Limited
          Level 1, The Hub
          525 Cameron Road
          PO Box 15660
          Tauranga 3144


EUNOIA BEAUTY: Creditors' Proofs of Debt Due on Sept. 27
--------------------------------------------------------
Creditors of Eunoia Beauty Limited are required to file their
proofs of debt by Sept. 27, 2024, to be included in the company's
dividend distribution.

The High Court at Nelson appointed Robin Crimp of RAC Insolvency as
liquidators on Aug. 23, 2024.


FCG LAKESIDE: Creditors' Proofs of Debt Due on Sept. 26
-------------------------------------------------------
Creditors of FCG Lakeside Limited are required to file their proofs
of debt by Sept. 26, 2024, to be included in the company's dividend
distribution.

The company commenced wind-up proceedings on Aug. 26, 2024.

The company's liquidators are:

          Leon Francis Bowker
          Luke Norman
          KPMG Auckland, 18 Viaduct Harbour Avenue
          PO Box 1584
          Shortland Street
          Auckland 1140


GULATI ENTERPRISES: Court to Hear Wind-Up Petition on Sept. 19
--------------------------------------------------------------
A petition to wind up the operations of Gulati Enterprises Limited
will be heard before the High Court at Auckland on Sept. 19, 2024,
at 10:45 a.m.

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

The Petitioner's solicitor is:

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




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

ARC CONSTRUCT: Court Enters Wind-Up Order
-----------------------------------------
The High Court of Singapore entered an order on Aug. 23, 2024, to
wind up the operations of ARC Construct Pte. Ltd.

Maybank Singapore Limited filed the petition against the company.

The company's liquidators are:

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


CLI JAPAN: Creditors' Proofs of Debt Due on Sept. 30
----------------------------------------------------
Creditors of CLI Japan Three Pte. Ltd. are required to file their
proofs of debt by Sept. 30, 2024, to be included in the company's
dividend distribution.

The company commenced wind-up proceedings on Aug. 26, 2024.

The company's liquidators are:

         Leow Quek Shiong
         Gary Loh Weng Fatt
         Seah Roh Lin
         c/o BDO Advisory
         600 North Bridge Road
         #23-01 Parkview Square
         Singapore 188778


DASIN RETAIL: Non-Exec Directors Get Demand From Trustee-Manager
----------------------------------------------------------------
The Business Times reports that the non-executive directors of
Dasin Retail Trust - Zhang Zhencheng and Zhang Zhongming - have
been served a letter of demand from the trustee-manager for
breaching their duties owed to the latter.

BT relates that the directors were asked to compensate Dasin Retail
Trust Management for the losses it suffered from a potential
investor deal that fell through, said the trustee-manager in a
bourse filing on Aug. 29.

A reputable Chinese state-owned entity had wanted to invest in the
trust, said the trustee-manager in the letter dated Aug 28. This
includes the capital injection the trust could have potentially
received from the deal, the costs and expenses incurred during
negotiations, as well as losses from the delay of the refinancing
process.

The trustee-manager also demanded that the duo pay up fees entitled
to its financial adviser for the work done on the refinancing
process, according to BT.

BT says the duo, along with Zhang Zhencheng's associates which
include the former management of the trustee-manager, had allegedly
frustrated and scuppered the deal. This was said to be done to
ensure that Zhang Zhencheng would not lose his status as the single
largest unitholder in the trust and his shareholding in the
trustee-manager.

The trustee-manager also noted that they impeded the progress on
the restructuring of Dasin Retail Trust, even though it "was not in
the best interests of unitholders".

The pair and the associates had allegedly sabotaged and obstructed
the trustee-manager's attempts to restructure Dasin Retail Trust's
debts, BT relays.

Additionally, Zhang Zhencheng and his associates had sought to gain
control of Dasin Retail Trust Management by attempting to wind it
up and oust board members who do not do his bidding, said the
trustee-manager.

Hence, the trustee-manager demanded the pair to stop obstructing
and frustrating the trust's restructuring efforts, adds BT.

                         About Dasin Retail

Dasin Retail Trust's principal investment mandate is to invest in,
own or develop land, uncompleted developments and income-producing
real estate in Greater China (comprising People's Republic of
China, Hong Kong and Macau), used primarily for retail purposes, as
well as real estate-related assets, with an initial focus on retail
malls. The portfolio of Dasin Retail Trust comprises seven retail
malls strategically located in Foshan, Zhuhai and Zhongshan Cities
in PRC. Dasin Retail Trust is managed by Dasin Retail Trust
Management Pte. Ltd. ("Trustee-Manager"). The Trustee-Manager's key
objectives are to provide Unitholders of Dasin Retail Trust with an
attractive rate of return on their investment through regular and
stable distributions to Unitholders and to achieve long-term
sustainable growth in DPU and net asset value per Unit, while
maintaining an appropriate capital structure for Dasin Retail
Trust.

As reported in the Troubled Company Reporter-Asia Pacific in early
September 2023, Dasin Retail Trust has received a notice declaring
that an event of default has occurred under its onshore syndicated
term loan facility of up to CNY400 million (SGD74.6 million).

Issued by the Bank of China's Zhongshan branch as the facility and
security agent of the onshore facility, the bank is claiming an
outstanding sum of CNY355.2 million plus interest after the term
loan matured on Dec. 31, 2022, according to the Business Times.

This interest shall go on accruing until full payment is made by
Dasin Retail Trust's subsidiary, Zhongshan Yuanxin Commercial
Property Management, noted the trustee-manager late on Sept. 4,
2023.

Notices of these facilities were dated Aug. 31, and issued to the
trust's subsidiaries, including Zhongshan Yuanxin.

According to BT, Dasin's trustee-manager said it is continuing to
explore available options for the restructuring exercise with
lenders under its various facilities.

BT added the announcement comes weeks after Dasin Retail Trust
received separate notices of default occurring under its Singapore
dollar and US dollar-denominated offshore syndicated term loan
facility of up to SGD430 million, as well as a Singapore dollar and
Hong Kong dollar-denominated offshore syndicated term loan facility
of up to SGD106.6 million.

FLASH COFFEE: Taps Ex-Foodpanda CEO in Turnaround Bid
-----------------------------------------------------
The Business Times reports that after a rough couple of years,
tech-enabled coffee chain Flash Coffee has hired former Foodpanda
CEO Jakob Angele as its executive chairman in a bid to hit
profitability.

The firm, still headquartered in Singapore, liquidated its
operations in the city-state last October, while it sold its Thai
business the following month. The chain has also left Hong Kong,
Taiwan, and South Korea, BT says.

Having previously expanded to more than 200 stores across Asia
Pacific, the exits leave Flash Coffee with just 67 outlets - all of
them in Indonesia. But the firm is going all in on its remaining
market, where Mr. Angele said the vast majority of its stores are
Ebitda-positive, BT relates.

Mr. Leow Quek Shiong, Mr. Gary Loh Weng Fatt and Ms. Seah Roh Lin
of BDO Advisory on Oct. 11, 2023, were appointed as provisional
liquidators of Flash Coffee Pte. Ltd.


JV AUTOPARTS: Creditors' Meetings Set for Sept. 13
--------------------------------------------------
JV Autoparts Pte Ltd will hold a meeting for its creditors on Sept.
13, 2024, at 11:30 a.m. at 63 Market Street, #05-01A Bank of
Singapore Centre, in Singapore.

Agenda of the meeting includes:

   a. to lay before the creditors a full statement of the affairs
      of the Company, showing the assets and liabilities of the
      Company;

   b. to appoint Liquidators;

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

   d. Any other business.


NORDIC SOLUTIONS: Court to Hear Wind-Up Petition on Sept. 20
------------------------------------------------------------
A petition to wind up the operations of Nordic Solutions (Asia)
Private Limited will be heard before the High Court of Singapore on
Sept. 20, 2024, at 10:00 a.m.

RHB Bank Berhad filed the petition against the company on Aug. 26,
2024.

The Petitioner's solicitors are:

          Rajah & Tann Singapore LLP
          9 Straits View
          #06-07 Marina One West Tower
          Singapore 018937


XD-MALL SINGAPORE: Creditors' Proofs of Debt Due on Oct. 1
----------------------------------------------------------
Creditors of XD-Mall Singapore Pte. Limited are required to file
their proofs of debt by Oct. 1, 2024, to be included in the
company's dividend distribution.

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

The company's liquidator is:

          Chek Khai Juat
          c/o Tricor Singapore Pte. Ltd.
          9 Raffles Place
          #26-01 Republic Plaza
          Singapore 048619




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

[*] BOND PRICING: For the Week Aug. 26, 2024 to Aug. 30, 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
publication in any form (including e-mail forwarding,
electronic re-mailing and photocopying) is strictly prohibited
without prior written permission of the publishers.
Information contained herein is obtained from sources believed
to be reliable, but is not guaranteed.

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



                *** End of Transmission ***