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       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 10, 2024, Vol. 27, No. 182

                           Headlines



A U S T R A L I A

BEVO TECH: Second Creditors' Meeting Set for Sept. 16
CITY WINERY: Suddenly Shuts Doors of All Six Venues
FORMQUIP CAPITAL: First Creditors' Meeting Set for Sept. 13
GO BIG: Multiple Firms Linked to Convicted Fraudster Owes AUD5MM
MARKIT PROJECTS: First Creditors' Meeting Set for Sept. 18

PROTECH-POWER: First Creditors' Meeting Set for Sept. 13
WHISTLER OIL: First Creditors' Meeting Set for Sept. 16


C H I N A

BEIJING SINOHYTEC: Net Loss Widens to CNY141 Million in First Half
FOSUN INT'L: Secures HK$1.6 Billion refinance Loan for HK Project


H O N G   K O N G

NEXT DIGITAL: Executives Mount Legal Challenge Against BDO


I N D I A

APS INFRA: Insolvency Resolution Process Case Summary
ARUNESH SAW: ICRA Keeps B Debt Rating in Not Cooperating
BALLY EXPORTS: Insolvency Resolution Process Case Summary
BHARTI PRINTS: CARE Keeps B- Debt Rating in Not Cooperating
BYJU'S: SC Agrees to List Plea Related to Insolvency Proceedings

CHAUDHARY TRANSPORT: CARE Keeps B+ Debt Rating in Not Cooperating
DR. M N TANDON: CARE Keeps C Debt Rating in Not Cooperating
GOPAL AUTO: ICRA Keeps B+ Debt Ratings in Not Cooperating
HIGH TECH: ICRA Keeps D Debt Ratings in Not Cooperating Category
HYDERABAD METROPOLITAN: ICRA Keeps B+ Rating in Not Cooperating

INDIAN REFRIGERATOR: Insolvency Resolution Process Case Summary
INDOLUX ELECTRONICS: Insolvency Resolution Process Case Summary
KAYA KNITS: ICRA Keeps B Debt Ratings in Not Cooperating Category
MOHIJULI TEA: CARE Keeps D Debt Rating in Not Cooperating Category
NEWGEN ECOTRONICS: Insolvency Resolution Process Case Summary

OM SAI: CARE Keeps B- Debt Rating in Not Cooperating Category
P.S.R. GRANITES: ICRA Keeps B+ Debt Rating in Not Cooperating
PHALCOMM INFRA: Insolvency Resolution Process Case Summary
PRINCE ENTERPRISES: ICRA Keeps B+ Debt Rating in Not Cooperating
PUNJAB RICE: CARE Keeps B- Debt Rating in Not Cooperating Category

RAJA AGRO: CARE Keeps B- Debt Rating in Not Cooperating Category
RAMNIKLAL AND SONS: CARE Keeps D Debt Ratings in Not Cooperating
RESILIENT TECHNOSOLUTIONS: Insolvency Process Case Summary
S.J. MEMORIAL: CARE Keeps B- Debt Rating in Not Cooperating
S.R INDUSTRIES: CRISIL Keeps D Debt Ratings in Not Cooperating

SAUMYA MINING: Insolvency Resolution Process Case Summary
SHESHADRI INDUSTRIES: CRISIL Keeps 'D' Ratings in Not Cooperating
SHIMLA TOLLS: CRISIL Moves D Debt Ratings to Not Cooperating
SHYAM INDOFAB: Insolvency Resolution Process Case Summary
SIGMA INDUSTRIAL: CARE Keeps D Debt Ratings in Not Cooperating

SONIC CERAMIC: CRISIL Downgrades LT/ST Rating on Bank Debts to D
SPG MACROCOSM: Insolvency Resolution Process Case Summary
SUBHASH KABINI: CARE Keeps C Debt Rating in Not Cooperating
SUICH INDUSTRIES: CRISIL Keeps D Debt Ratings in Not Cooperating
SUMITA TEX: CRISIL Keeps D Debt Ratings in Not Cooperating

SUNDER DEEP: CARE Keeps B- Debt Rating in Not Cooperating Category
SUNPOINT TRADING: Insolvency Resolution Process Case Summary
SUPER SHINE: Insolvency Resolution Process Case Summary
SURYANSH AGRO: CARE Keeps B- Debt Rating in Not Cooperating
SURYAVANSHI SPINNING: CRISIL Keeps D Ratings in Not Cooperating

TELAWNE POWER: ICRA Keeps B+ Debt Ratings in Not Cooperating
TOPLINE COMMODITIES: Insolvency Resolution Process Case Summary
VASUNDHARA SEAMLESS: Insolvency Resolution Process Case Summary
VINAYAKA AGENCIES: CARE Keeps B- Debt Rating in Not Cooperating


N E W   Z E A L A N D

ALLEY CANTINA: In Liquidation; Former Worker Wins Settlement
BOOK SHOPPE: Creditors' Proofs of Debt Due on Oct. 9
KESTER BLACK: Creditors' Proofs of Debt Due on Sept. 29
PSV GROUP: Court to Hear Wind-Up Petition on Sept. 26
SABA DELIVERIES: Court to Hear Wind-Up Petition on Sept. 13

SASS & BIDE: Australian Clothing Brand to Close Auckland Store
SOUTH AUCKLAND: Creditors' Proofs of Debt Due on Oct. 1


S I N G A P O R E

EARTHLY CUISINE: Commences Wind-Up Proceedings
IT CONSULTING: Creditors' Meetings Set for Sept. 27
LANV FASHION: Creditors' Proofs of Debt Due on Oct. 6
MILLIONBUILT PTE: Placed in Provisional Liquidation
OPONTIA PTE: Commences Wind-Up Proceedings



X X X X X X X X

[*] BOND PRICING: For the Week Sept. 2, 2024 to Sept. 6, 2024

                           - - - - -


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

BEVO TECH: Second Creditors' Meeting Set for Sept. 16
-----------------------------------------------------
A second meeting of creditors in the proceedings of Bevo Tech Pty
Ltd has been set for Sept. 16, 2024 at 10:00 a.m. at the offices of
Mackay Goodwin at Level 2, 68 St George's Terrace in Perth and via
a telephone call.

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. 13, 2024 at 5:00 p.m.

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


CITY WINERY: Suddenly Shuts Doors of All Six Venues
---------------------------------------------------
News.com.au reports that a major restaurant chain with six
locations has collapsed, suddenly shutting all venues.

City Winery Brisbane Pty Ltd on Sept. 4 made the decision to enter
voluntary liquidation, closing all venues across Queensland's
capital city, news.com.au discloses.

Just five years after opening its first venue, all restaurants have
now closed including its Fortitude Valley and Edward St locations,
as well as Ardo's locations at Newstead, Milton, Hawthorne and
Graceville.

According to news.com.au, City Winery CEO Dave Cush said the rising
cost-of-living crisis, as well as the impact of the Covid-19
pandemic led to the company's demise.

News.com.au relates that Mr. Cush said he was "heartbroken" to make
the "incredibly difficult decision".

"A drastic drop in consumer spending fuelled by the current cost of
living and interest rate environment, coupled with increases in
labour and operational costs, have all had too great of a
compounding impact on our business, along with the historical
effects of Covid and lockdowns, for us to continue to operate," he
said.

Mr Cush said the recent opening of The Star was the "final nail".
"We simply cannot compete with an operation of that scale," he
said.

It is understood a number of staff have been terminated.

Darren Vardy from Insolvency Options Pty Ltd has been appointed as
liquidator, news.com.au discloses.

City Winery launched its first venue in 2019, opening a converted
warehouse on Wandoo St offering winemaking masterclasses. It was
Brisbane's first inner-city winery since 1860, with a second
location opening on Edward St not long after.


FORMQUIP CAPITAL: First Creditors' Meeting Set for Sept. 13
-----------------------------------------------------------
A first meeting of the creditors in the proceedings of Formquip
Capital Group Pty Ltd will be held on Sept. 13, 2024 at 10:00 a.m.
at the offices of Beacon Advisory at Level 21, 459 Collins Street
in Melbourne and via Zoom.

Anthony Lane of Beacon Advisory was appointed as administrator of
the company on Sept. 3, 2024.


GO BIG: Multiple Firms Linked to Convicted Fraudster Owes AUD5MM
----------------------------------------------------------------
News.com.au reports that a series of companies founded by a
convicted fraudster that all collapsed earlier this year had racked
up combined debts totalling almost AUD5 million.

News.com.au relates that the four companies were created by John
Issa, who was sentenced to three years imprisonment after pleading
guilty to five charges including dishonestly obtain financial
advantage by deception and recklessly deal with proceeds of crime.
In 2020, he served out his sentence through a community corrections
order.

One of the companies called Sports Foyer was ordered into court
liquidation in May after the Australian Taxation Office (ATO)
launched winding up proceedings over an almost AUD1.3 million
debt.

Meanwhile, one business that completed work for two of the
companies told news.com.au that it was forced to sack staff after
its AUD655,000 bill went unpaid.

According to news.com.au, liquidators McGrath Nicol recently
released a series of reports into the group of liquidated companies
referred to as the Go Big Media Group.

These included Go Big Tech, Go Check ID, Seeky IP and Sports Foyer.
However, Issa has previously said the majority of these companies
had never traded.

News.com.au relates that the liquidator's report, filed with ASIC,
revealed that employees from Go Big Tech were collectively owed
AUD416,000 in entitlements, while there were also 15 unsecured
trade creditors with debts totalling AUD773,00 and the ATO had an
outstanding bill of AUD254,000.

Mr. Issa had previously denied that such a large sum was owed to
employees and told news.com.au in July that a couple of week's
wages were owed "at most", which he intended to pay back.

Go Big Tech employed various staff and contracted software
engineers to build different software platforms and apps for the
other entities in the group, the liquidator's report noted.

These included a digital identity verification platform for Go
Check ID, an AI driven shopping platform for Seeky IP and a
centralised children's sporting commitments platform for Sports
Foyer.

News.com.au adds that the liquidator's report also revealed that Go
Check ID had just AUD3.93 in the bank at the time of its collapse.

It owed AUD308,000 to the ATO and there were four unsecured trade
creditors with debts totalling AUD121,000, which included the
Department of Home Affairs that had a bill of AUD6000.

Meanwhile, the AI driven shopping platform Seeky IP owed AUD1.16
million to the ATO, according to the liquidator's report.

Then there was Sports Foyer, which had a debt of AUD1.28 million
outstanding to the ATO and a bill of AUD686,000 owed to law firm
Corrs Chamber Westgarth, the liquidator's report, as cited by
news.com.au, revealed.

A series of disputes with Sports Foyer and other entities within
the Go Big Media Group in relation to GST credits and Research &
Development grants, which were reversed, left the group with a tax
liability, the liquidator's report noted.

Sports Foyer IP, Go Check ID and Seeky IP were wholly owned by
Inotap Limited, while Go Big Tech was wholly owned by Mr. Issa, the
report noted.

Kathy Sozou & Damien Pasfield of McGrathNicol on May 3, 2024, were
appointed as liquidators of Go Big Tech Pty Ltd (formerly Inotap
Corp Pty Ltd), Go Check ID Pty Ltd, and Seeky IP Pty Ltd.


MARKIT PROJECTS: First Creditors' Meeting Set for Sept. 18
----------------------------------------------------------
A first meeting of the creditors in the proceedings of Markit
Projects Pty Ltd will be held on Sept. 18, 2024 at 10:00 a.m. via
virtual meeting technology.

Stephen Dixon of Hamilton Murphy Advisory was appointed as
administrator of the company on Sept. 6, 2024.


PROTECH-POWER: First Creditors' Meeting Set for Sept. 13
--------------------------------------------------------
A first meeting of the creditors in the proceedings of
Protech-Power Pty Ltd will be held on Sept. 13, 2024 at 2:30 p.m.
at the offices of Worrells at Level 15, 300 Queen Street in
Brisbane.

Christopher Richard Cook and Nikhil Khatri of Worrells were
appointed as administrators of the company on Sept. 5, 2024.


WHISTLER OIL: First Creditors' Meeting Set for Sept. 16
-------------------------------------------------------
A first meeting of the creditors in the proceedings of Whistler Oil
and Gas Pty Ltd will be held on Sept. 16, 2024 at 11:00 a.m. at the
offices of Clifton Hall at Level 3, 431 King William Street in
Adelaide and via teleconference.

Daniel Lopresti and Simon Miller of Clifton Hall were appointed as
administrators of the company on Sept. 4, 2024.




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

BEIJING SINOHYTEC: Net Loss Widens to CNY141 Million in First Half
------------------------------------------------------------------
Yicai Global reports that Beijing SinoHytec, one of China‘s
leading fuel cell systems providers and technology developers, and
Sino-Synergy Hydrogen Energy Technology Jiaxing, which supplies
hydrogen fuel cell stacks and battery systems, both posted
expanding losses in the first six months from a year earlier as
China's hydrogen-powered energy systems sector struggles to gain
ground.

SinoHytec's net losses widened 84.9 percent in the six months ended
June 30 from the same period last year to CNY141 million (USD19.9
million), Yicai discloses citing semi-annual financial report of
the company, whose products can be found in hydrogen-powered
commercial vehicles such as buses, logistics vans, heavy-duty
trucks.

Sino-Synergy's losses expanded 70.8 percent over the period to
CNY212 million, according to its interim report, Yicai relays.

The price of products dropped more than the decrease in production
costs, SinoHytec said. Interest payments are heavier due to its
growing debt burden and it has also been negatively affected by
exchange rate fluctuations.

According to Yicai, Sino-Synergy's poor performance was mainly due
to weak sales as it takes time to bring its new production facility
to full capacity, the Jiaxing-based company said in the report.

Other factors also weighed on performance including the failure to
recover outstanding amounts owed, increased expenditure, negative
operating cash flow, and the delay in receiving policy allowances,
the two firms said.

SinoHytec's account receivables surged 39.4 percent in the six
months ended June 30 from a year earlier to CNY1.6 billion
(USD225.8 million), Yicai discloses. This was 10 times its
operating revenue over the period. While Sino-Synergy's account
receivables also amounted to CNY1.6 billion, 11 times its revenue.

Yicai adds that Sino-Synergy's expenses jumped 19.9 percent over
the period. Expenditure on research and development surged 34.1
percent and that on administrative matters soared 30.8 percent.

Whether a fuel cell firm can stay afloat depends on whether it can
raise enough funds to ensure adequate cashflow. "If SinoHytec is
not able to effectively broaden its financing channels it might run
out of cash," the company said in the report.

Many fuel cell firms see going public as a good way to raise funds,
Tian Lihui, head of Nankai University's Institute of Finance and
Development, told Yicai. And those that are loss making usually opt
for the Hong Kong bourse, which is a more inclusive market.

SinoHytec, which was the first Chinese hydrogen energy company to
go public, has been hemorrhaging cash since it listed on the
Shanghai Stock Exchange's Nasdaq-style Star Market in 2020 and this
has impacted its share price, Yicai notes.


FOSUN INT'L: Secures HK$1.6 Billion refinance Loan for HK Project
-----------------------------------------------------------------
The Standard reports that Fosun International has secured a HK$1.6
billion syndicated loan to partly refinance an existing facility
for a Hong Kong property project, according to people familiar with
the matter.

The Standard relates that the new facility, which has a one-year
tenor, was signed at the end of last month, said the people. The
upsized facility was originally meant to roll over a HK$1.3 billion
loan that the Chinese conglomerate received last year to fund the
purchase and development of the site in Clearwater Bay.

Cathay United Bank's Hong Kong branch was the lead arranger and
bookrunner for the loan, while China Zheshang Bank's (2016) Hong
Kong branch, Nanyang Commercial Bank and CTBC Bank joined as lead
arrangers, they said.

According to the Standard, Fosun International has stepped up
efforts to lower its debt burden, including asset disposal and
reduced borrowings and has become one of the few Chinese
conglomerates to witness a recovery in global investor confidence
in recent years.

That said, the Shanghai-based company has not sold a single
offshore bond since 2021, the report notes.

                     About Fosun International

Fosun International Limited provides diversified services. The
Company offers products and services for families in health,
happiness, and wealth businesses. Fosun International serves
clients worldwide.

As reported in the Troubled Company Reporter-Asia Pacific in early
June 2024, S&P Global Ratings affirmed its 'BB-' long-term issuer
and issue credit ratings on China-based investment holding company,
Fosun International Ltd.

The stable outlook reflects S&P's expectation that the company will
be able to manage its upcoming maturities and gradually reduce
holding company debt over the next 12-18 months.




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

NEXT DIGITAL: Executives Mount Legal Challenge Against BDO
----------------------------------------------------------
Reuters reports that two Western media executives with long
experience in Hong Kong have accused global accounting firm BDO of
breaking international rules by helping the city's government
liquidate the company, which was run by the jailed tycoon Jimmy
Lai.

According to Reuters, the two U.S.-based directors of Lai's Next
Digital Ltd filed a complaint with the British government in
December, alleging BDO improperly "acted as a quasi-governmental
agency at the behest of the (Hong Kong government), with no
judicial oversight" to shut down Lai's media enterprise, including
the popular Apple Daily newspaper.

The allegations by Gordon Crovitz, a former publisher of the Wall
Street Journal, and Mark Clifford, a former editor-in-chief of Hong
Kong's South China Morning Post, are in a 32-page complaint
reviewed by Reuters.

Lai, a vocal critic of China's Communist Party, on trial on
national security charges that could result in a life sentence, was
the founder and controlling shareholder of Next Digital, Reuters
notes. It once employed more than 2,000 people but was shut down in
June 2021 after a mass police raid and a freeze on its assets.

As he fights the national security case, Lai is in jail on other
charges, including a conviction for unauthorised assembly.

"The prosecution of Jimmy Lai and the forced closure of Apple Daily
are a sad sign of what has happened in Hong Kong, both in terms of
the decline of the free press . . . and invoking powers to force
the liquidation of a listed company without any due process," Mr.
Crovitz told Reuters.

Britain, the U.S. and other Western governments have called Lai's
prosecution in the Chinese city politically motivated and demanded
the 76-year-old's immediate release, Reuters says.

According to Reuters, the BDO case spotlights political risks for
businesses and listed corporations under Beijing's national
security clampdown in Hong Kong.

China imposed a sweeping national security law on the financial hub
in 2020, Reuters recalls. Beyond closing Apple Daily and some civil
society organisations, the crackdown resulted in dozens of
opposition politicians, activists and protest leaders being jailed
or going into exile, as well as curbs on free speech and street
protests. A second set of national security laws was enacted in
March.

Western governments have criticised the clampdown on the former
British colony. Hong Kong and Chinese officials said the laws are
vital to bring stability after months-long pro-democracy protests
in 2019.

Reuters says the complaint by Crovitz and Clifford alleges Clement
Chan, a managing director of BDO's Hong Kong arm, was appointed
"financial inspector" by Hong Kong in July 2021 and violated rules
of the Organisation for Economic Cooperation and Development.

With no judicial oversight and using powers under Hong Kong law,
Chan seized documents from a Hong Kong law firm and demanded Next
Digital directors take part in recorded interviews and produce
documents or risk prosecution, the complaint alleges, Reuters
relays.

Once such a complaint has been made, all parties are asked to
respond to the allegations before a decision is made by the British
government on whether to take the complaint to arbitration. At the
end of the process, a report is published.

Britain's Department of Business and Trade, which deals with such
OECD complaints, said it could not comment on specific cases.
Decisions will be "published on its website at the appropriate
time", a spokesperson said, Reuters relays.

Chan, in a written response to Reuters questions, said BDO was
never appointed inspector of Next Digital but that he had received
a "personal appointment" by Hong Kong's financial secretary under
the Companies Ordinance.

He said his duty as inspector was to investigate Next Digital's
affairs, not to wind it up. As the investigation is ongoing, he
said he could not comment further but said his duties would be
conducted lawfully, Reuters relates.

Chan's reply, headed "Office of the Inspector of Next Digital
Limited", listed an address one floor below BDO's Hong Kong
headquarters. A Reuters visit to the building confirmed an office
in a single room with a plaque and door sign bearing the same name.


Responding to questions from Reuters, a Hong Kong government
spokesman issued a brief statement on Sept. 9: "BDO has not been
appointed as the Inspector of Next Digital Limited."

Reuters adds that London-based BDO International said in a
statement it "cannot provide further information", given
confidentiality obligations under OECD rules for UK complaints.

BDO Hong Kong did not respond to questions on whether it had
received payment from the Hong Kong government or whether its
resources had been used to assist Chan's work as inspector, Reuters
says.

Next Digital Limited was a Hong Kong-based investment holding
company principally engaged in media and publishing businesses. The
Company operated through three segments. Digital segment was
engaged in Internet advertising, Internet subscription, content
provision and the development of mobile games and applications in
Hong Kong, Taiwan and America. Newspapers Publication and Printing
segment was engaged in the sales of newspapers and the provision of
related newspapers printing and advertising services in Hong Kong
and Taiwan. Books and Magazines Publication and Printing segment
was engaged in the sales of books and magazines, as well as the
provision of books and magazines printing and advertising services
in Hong Kong, Taiwan, North America, Europe and Oceania.




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

APS INFRA: Insolvency Resolution Process Case Summary
-----------------------------------------------------
Debtor: APS Infra Engineers Private Limited
        Dwarka Bhawan, 207 Jeewan Nagar,
        South West Delhi,
        Delhi, India, 110014

           -- and --

        D-138, Sector-51 Gautam Buddha Nagar,
        Noida, Uttar Pradesh, India, 201301

Insolvency Commencement Date: August 9, 2024

Estimated date of closure of
insolvency resolution process: February 25, 2025

Court: National Company Law Tribunal, New Delhi Bench-II

Insolvency
Professional: Sumit Shukla
       B-4/702, Krishna Apra Gardens,
              Plot No.7, Vaibhav Khand,
              Indirapuram, Ghaziabad
              Email: sumit_shukla@rediffmail.com

              401, Tower-C, Plot No-A-40,
              I-Thum Sector-62, Noida
              Email: cirp.apsinfra@gmail.com

Last date for
submission of claims: September 5, 2024


ARUNESH SAW: ICRA Keeps B Debt Rating in Not Cooperating
--------------------------------------------------------
ICRA has kept the Long-Term and Short-Term ratings of Arunesh Saw
Mills (ARSM) in the 'Issuer Not Cooperating' category. The ratings
are denoted as "[ICRA]B (Stable) ISSUER NOT COOPERATING/[ICRA]A4
ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          1.50       [ICRA]B (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

   Short Term-         6.00       [ICRA]A4 ISSUER NOT
   Non Fund Based                 COOPERATING; Rating continues
   Others                         to remain under 'Issuer Not
                                  Cooperating' category

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

Ananda Saw Mills (ANSM) was originally established in 1982 as a
partnership by Mr. Alagaraja along with other partners. However,
the firm was closed in 2016 and a new firm was opened in January
2017 under the same name. The partners comprise of Mr. M.R.
Alagaraja and his family including Mrs. A. Padma, Mr. Dhiyaneswaran
and Mrs. Priyadarshini. The firm's saw mill is located at Tenkasi
(Tamil Nadu) with an installed capacity of 100 cubic meters/ per
day.

Arunesh Saw Mills (ARSM) was established as a Partnership firm in
2000 by Mr. Alagaraja and his family as partners. The firm's saw
mill is located at Tenkasi (Tamil Nadu) with an installed capacity
of 100 cubic meters/per day. The firm is engaged in the import of
round timber logs and processing them into various commercial sizes
as per the requirement of its customers.


BALLY EXPORTS: Insolvency Resolution Process Case Summary
---------------------------------------------------------
Debtor: Bally Exports Limited
P 268 Kasba Industrial Estate, Phase LL1,
        Tiljala, Kolkata, West Bengal, 7 OOLOT

Insolvency Commencement Date: August 14, 2024

Estimated date of closure of
insolvency resolution process: September 10, 2025

Court: National Company Law Tribunal, Delhi Bench

Insolvency
Professional: Neeraj Kumar Sureka
              Central Plaza, 6th Floor, Room No. H,41,
              B. B. Ganguly Street,
              Kolkata- 700 012, West Bengal
              Email: ipneerajsureka@gmail.com
              Email: cirp.bally@gmail.com

Last date for
submission of claims: August 28, 2024


BHARTI PRINTS: CARE Keeps B- Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Bharti
Prints (BP) continues to remain in the 'Issuer Not Cooperating'
category.

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

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated August 8, 2023,
placed the rating(s) of BP under the 'issuer non-cooperating'
category as BP had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. BP continues to be
non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
June 23, 2024, July 3, 2024 and July 13, 2024.

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

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

Surat-based (Gujarat), BP was established in 1985 as a
proprietorship firm. It is promoted by Mr Ramesh Kumar Gupta. BPS
is engaged in trading of fabrics and sarees. Furthermore, it also
purchases fabrics and gets it processed like printing, embroidery,
cutting etc. on job work basis.


BYJU'S: SC Agrees to List Plea Related to Insolvency Proceedings
----------------------------------------------------------------
The Economic Times reports that the Supreme Court on Sept. 6 agreed
to list for an early hearing the appeal of US-based creditor Glas
Trust Company LLC against a judgment of the NCLAT, which had stayed
insolvency proceedings against ed-tech firm BYJU's and approving
its INR158.9 crore dues settlement with the BCCI. A bench
comprising Chief Justice D Y Chandrachud and Justices J B Pardiwala
and Manoj Misra was urged by senior advocate NK Kaul, appearing for
the ed-tech major, that the case needed to be heard at the
earliest.

"The only funding was done by the promoters and today no one has
brought any external borrowing. We have to show today how malafide
the petition (of US firm) is," ET quotes Kaul as saying.

"I will get it listed as early as possible," the CJI, who was
indisposed and in quarantine for the last few days, said.

ET relates that senior advocate Kapil Sibal, appearing for the
US-based creditor, said it also wanted an early hearing.

Earlier on August 22, the bench had refused to pass an interim
order to ensure that the committee of creditors (CoC) does not hold
any meeting in pursuance of the insolvency proceedings against the
embattled ed-tech firm, ET relays.

It had listed the plea for a final hearing on August 27.

The bench had said the developments, which may take place in the
meantime, can be negated if it finds there was no merit in the
appeal of the US-based creditor against the judgment of appellate
insolvency tribunal NCLAT.

ET says the plea was mentioned earlier also on August 20 by Byju's
and the BCCI and the top court had then also refused to pass an
interim order to restrain the Insolvency Resolution Professional
(IRP) from constituting a committee of creditors (CoC) in the
insolvency proceedings against the ed-tech firm.

                           About Byju's

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

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

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

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

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

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


CHAUDHARY TRANSPORT: CARE Keeps B+ Debt Rating in Not Cooperating
-----------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Chaudhary
Transport Company (CTC) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      11.00       CARE B+; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

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

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

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

The ratings assigned to bank facilities of CTC have been revised on
account of non – availability of requisite information.

Chaudhary Transport Company was established in 1975. CTC is engaged
into CNG transportation for Indraprastha Gas Limited (IGL),
Bhagyanagar Gas Limited (BGL), Maharashtra Natural Gas Limited
(MNGL), Mahanagar Gas Limited (MGL), Gujarat State
Petroleum Corporation (GSPC), Avantika Gas Limited (AGL), Central
UP Gas Limited (CUGL), GAIL gas (Meerut, Goa, Bhubaneswar,
Yamunagar, Saharanpur etc.) approx immediately 28 cities in India
and expended 300 vehicles approx on Pan India bases. CTC is also
engaged into transportation of heavy goods, ODC (Over dimension
consignments) consignment, oil rigs etc. on Pan India bases.
Company's fleet consists of more than 60 nos. of cranes ranging
from 25 tonnes to 250 tonnes capacity, Forklifts upto 20 Mts
capacity, Hydras, Heavy Trailers & other vehicles of various
dimension and tonnage is more than 450.

DR. M N TANDON: CARE Keeps C Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Dr. M N
Tandon Memorial Charitable Trust (DMNTMCT) continues to remain in
the 'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       4.26       CARE C; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated August 9, 2023,
placed the rating(s) of DMNTMCT under the 'issuer non-cooperating'
category as DMNTMCT had failed to provide information for
monitoring of the rating as agreed to in its Rating Agreement.
DMNTMCT continues to be non-cooperative despite repeated requests
for submission of information through e-mails, phone calls and a
letter/email dated June 24, 2024, July 04, 2024 and July 14, 2024.

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

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

Dr. M N Tandon Memorial Charitable Trust (DMN) was formed in 2012
by Mrs. Maya Tandon wife of Dr. M.N Tandon along with a group of
practicing medical consultants to operate a critical care unit.
However, in May, 2016, trustees have changed and start operating a
multi and super specialty hospital, under the name of "Jeevan Rekha
Critical Care and Trauma Hospital" at Jaipur having 150 beds which
includes general wards, private rooms and Intensive-Care Units
(ICU) etc. The hospital provides specialized services related to
various medical specialties viz. orthopaedic, neurology,
cardiology, gastroenterology, gynaecology, general surgery, general
medicine, dermatology, urology, nephrology, ENT, critical care,
radiology, pathology and micro logy.


GOPAL AUTO: ICRA Keeps B+ Debt Ratings in Not Cooperating
---------------------------------------------------------
ICRA has kept the Long-Term rating of Sri Gopal Auto Stores (SGAS)
in the 'Issuer Not Cooperating' category. The rating is denoted as
"[ICRA]B+(Stable) ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          5.50       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

   Long Term-          0.38       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Term Loan                      to remain under 'Issuer Not
                                  Cooperating' category

   Long Term-          1.12       [ICRA]B+ (Stable) ISSUER NOT
   Unallocated                    COOPERATING; Rating continues
                                  to remain under 'Issuer Not
                                  Cooperating' category

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

Sri Gopal Auto Stores (SGAS) was incorporated in 2011 as a
partnership firm in Kadapa, Andhra Pradesh. The partners of the
firm are Mr D. Julius and Mr D. Gopal. SGAS operates a 3S facility
and it is the sole authorized dealer of HMCL in Kadapa district.


HIGH TECH: ICRA Keeps D Debt Ratings in Not Cooperating Category
----------------------------------------------------------------
ICRA has kept the Long-Term rating of High Tech Knitwear Private
Limited in the 'Issuer Not Cooperating' category. The rating is
denoted as "[ICRA]D ISSUER NOT COOPERATING".

                    Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Long-term-        13.51      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Cash Credit                  'Issuer Not Cooperating'
                                Category

   Long-term-        33.85      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Term Loan                    'Issuer Not Cooperating'
                                Category

   Long Term-         2.97      [ICRA]D; ISSUER NOT COOPERATING;
   Unallocated                  Rating Continues to remain under
                                'Issuer Not Cooperating'
                                Category

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

High Tech Knitwear Private Limited (HTKPL) is a part of the
Surat-based High-Tech Group which has its presence in manufacturing
of greige fabric, sized yarn and warped yarn. HTKPL manufactures
polyester greige fabrics. The company has its registered office in
Surat and its manufacturing facility in Bharuch District
(Gujarat).


HYDERABAD METROPOLITAN: ICRA Keeps B+ Rating in Not Cooperating
---------------------------------------------------------------
ICRA has kept the Long-Term rating of Hyderabad Metropolitan Water
Supply And Sewerage Board in the 'Issuer Not Cooperating' category.
The rating is denoted as "[ICRA]B+(Stable) ISSUER NOT
COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-        1000.00      [ICRA]B+ (Stable) ISSUER NOT
   Unallocated                    COOPERATING; Rating continues
                                  to remain under 'Issuer Not
                                  Cooperating' category

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

HMWSSB was constituted in 1989 under a separate Act of the State
Legislature. HMWSSB today operates as the planning, designing,
implementing and operating and maintenance agency for the water
supply and sewerage infrastructure of Hyderabad city. HMWSSB is
governed by its board, the members of which are nominated by the
state government. The Chief Minister of the state heads the board
as a Chairman and the Minister for Municipal Administration and
Urban Development (MAUD) as the Vice Chairman. The regular
operations of HMWSSB are supervised by the Managing Director, who
is appointed by the state government. The board is administered by
the MAUD as per the provisions of the Hyderabad Metropolitan Water
Supply and Sewerage Board Act, 1989. The board provides services
within the jurisdiction of the Greater Hyderabad Municipal
Corporation (GHMC), Secunderabad Cantonment Board (SCB) and a
number of villages/municipal councils around the Outer Ring Road
(ORR) with a total service area of 1,480 sq. km. The population
within the HMWSSB's service area is estimated at 1.68 crore. At
present, HMWSSB supplies ~1,954 million liters per day (MLD) of
water in its service area.


INDIAN REFRIGERATOR: Insolvency Resolution Process Case Summary
---------------------------------------------------------------
Debtor: India Refrigerator Company Limited
Auto Cars Compound
        Adalat Road, Aurangabad,
        Maharashtra, India, 431005

Insolvency Commencement Date: August 14, 2024

Estimated date of closure of
insolvency resolution process: February 10, 2025

Court: National Company Law Tribunal, Aurangabad Bench

Insolvency
Professional: Mrs. Neha Punit Agrawal
              B-3, Kalyani Gurumukh Hieghts,
              Peer Bazar Road,
              Osmanpura, Aurangabad - 431001
              Email: nehapagrawal@gmail.com
              Email: cirp.ircl@gmail.com

Last date for
submission of claims: August 28, 2024


INDOLUX ELECTRONICS: Insolvency Resolution Process Case Summary
---------------------------------------------------------------
Debtor: Indolux Electronics Private Limited
        A-54, Abhinandan Nagar,
        Sukhlia, Indore, MP - 452010

Insolvency Commencement Date: August 21, 2024

Estimated date of closure of
insolvency resolution process: February 17, 2025

Court: National Company Law Tribunal, Indore Bench

Insolvency
Professional: Neha Firoda
       G/H 164, Scheme No 54, Vijaynagar,
              Indore, Madhya Pradesh, 452010
              Email: caneha.dahiya@gmail.com

              101 A, Press House,
              A B Road, 22 Press Complex,
              Indore, Madhya Pradesh 452008
              Email: cirp.indo@gmail.com

Last date for
submission of claims: September 4, 2024


KAYA KNITS: ICRA Keeps B Debt Ratings in Not Cooperating Category
-----------------------------------------------------------------
ICRA has kept the Long-Term and Short-Term ratings of Kaya Knits in
the 'Issuer Not Cooperating' category. The ratings are denoted as
"[ICRA]B (Stable) ISSUER NOT COOPERATING/[ICRA]A4 ISSUER NOT
COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          9.90       [ICRA]B (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Term Loan                      to remain under 'Issuer Not
                                  Cooperating' category

   Long Term/          0.10       [ICRA]B (Stable)/[ICRA]A4;
   Short Term-                    ISSUER NOT COOPERATING;
   Unallocated                    Rating Continues to remain
                                  under issuer not cooperating
                                  category

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

Kaya Knits was established as a partnership firm in April, 2014 and
commenced operations in December, 2014. The firm initially
undertook trading of knitted fabrics and commenced commercial
production of knitted fabrics at its manufacturing facility from
February, 2015. The operations of the firm are managed by the
partners - Mr. Manish Khurana, Mr.Piyush Khurana and Mr.
Prabhodchandra Patel who collectively have an experience of over
two decades in the textile industry. The manufacturing facility of
the firm located at Surat, spans across 13,000 square feet and has
an installed production capacity of 150 tons per month.


MOHIJULI TEA: CARE Keeps D Debt Rating in Not Cooperating Category
------------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Mohijuli
Tea Co Private Limited (MTCPL) continues to remain in the 'Issuer
Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       7.52       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated July 6, 2023,
placed the rating(s) of MTCPL under the 'issuer non-cooperating'
category as MTCPL had failed to provide information for monitoring
of the rating. MTCPL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated May 21, 2024, May 31, 2024,
June 10, 2024.

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

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

Mohijuli Tea Company Private Limited (MTCPL) was established in
1991 by Mrs. Rumena Rehman, Mr. Nilufar Rehman and Mr. Atikur
Rehman. The company is engaged in the processing of black tea and
has installed capacity of 15 lakh kg per annum. The manufacturing
facility is located at Guwahati, Assam.


NEWGEN ECOTRONICS: Insolvency Resolution Process Case Summary
-------------------------------------------------------------
Debtor: Newgen Ecotronics Private Limited
        Registered office:
        Plot No. 5B, Second Floor, Crown Plaza Mall,
        Sector 15A, Faridabad - 121007

        Corporate Office:
        IG-89, NIT, Faridabad-121001
        Factory at Plot no.56 - 59 Sector 7
        Sidcul Haridwar Uttarakhand

Insolvency Commencement Date: August 21, 2024

Estimated date of closure of
insolvency resolution process: February 17, 2025 (180 Days)

Court: National Company Law Tribunal, Chandigarh Bench

Insolvency
Professional: Mr. Ravindra Kumar Goyal
              Eden I-807, SG Highway,
              Godrej Garden City, Jagatpura,
              Ahmedabad, Gujarat - 382470
              Email: ravindra1960_goyal@yahoo.co.in

              Unit No 508, 5th Floor, Tower-C, The Ithum,
              Plot No 40, Sector-62, Noida-201309
              Email: cirpnepl.rsds@gmail.com

Last date for
submission of claims: September 6, 2024


OM SAI: CARE Keeps B- Debt Rating in Not Cooperating Category
-------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Shri Om Sai
Auto (SOSA) continues to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       8.75       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

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

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

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

Shri Om Sai Auto (SOSA) is a partnership firm established in August
2014 by one Mr Sidhi Nath of Gaya along with other partners Mrs
Urmila Sharma. Afterwards the firm started to initiate an auto
dealership business and has setup a selling and servicing facility
at Gaya in Bihar. The firm as taken dealership authority from Hero
Motocorp Ltd for selling and servicing two wheelers. The firm has
started commercial operation from April 2016.The day-to-day affairs
of the firm are looked after by Mr. Sidhi Nath (Managing Partner)
with adequate support from other partner and a team of experienced
personnel.

P.S.R. GRANITES: ICRA Keeps B+ Debt Rating in Not Cooperating
-------------------------------------------------------------
ICRA has kept the long-term and short-term rating of P.S.R.
Granites Pvt. Ltd. in the 'Issuer Not Cooperating' category. The
ratings are denoted as [ICRA]B+(Stable)/[ICRA]A4; ISSUER NOT
COOPERATING"

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          0.25       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   CC                             to remain under 'Issuer Not
                                  Cooperating' category

   Short Term-         9.25       [ICRA]A4 ISSUER NOT
   Fund Based                     COOPERATING; Rating continues
   Others                         to remain under 'Issuer Not
                                  Cooperating' category

   Long Term/          0.50       [ICRA]B+ (Stable)/[ICRA]A4;
   Short Term-                    ISSUER NOT COOPERATING;
   Unallocated                    Rating Continues to remain
                                  under issuer not cooperating
                                  category

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

P.S.R. Granites Pvt. Ltd. and P.S.R. Granites, incorporated in
2004, are involved in the mining and export of rough blocks of
granites. The PSR Group operates three quarries in Telangana at
present. The Group also owns two processing facilities with a total
capacity of 3,50,000 MT per annum where the granite is processed
into rough blocks and is mainly exported (80-90% of total revenues)
to China. The operations are managed by Mr. Palakurthi Sridhar.


PHALCOMM INFRA: Insolvency Resolution Process Case Summary
----------------------------------------------------------
Debtor: Phalcomm Infra Solutions Private Limited
Office No. 1307, 13th Floor, Ellora Fiesta, Sector-11,
        Opposite Jui Nagar Railway Station
        Sanpada, Navi Mumbai,
        Maharashtra, India - 400705

Insolvency Commencement Date: August 5, 2024

Estimated date of closure of
insolvency resolution process: January 25, 2025

Court: National Company Law Tribunal, Mumbai Bench

Insolvency
Professional: Bharati Manoj Daga
       94B, Palash Tower,
              Veera Desai Rd,
              Andheri (W), Mumbai 53
              Email: bharteedaga1008@gmail.com
              Email: cirp.phalcomm@gmail.com

Last date for
submission of claims: August 19, 2024


PRINCE ENTERPRISES: ICRA Keeps B+ Debt Rating in Not Cooperating
----------------------------------------------------------------
ICRA has kept the long-term and Short-Term rating of Prince
Enterprises in the 'Issuer Not Cooperating' category. The ratings
are denoted as [ICRA]B+(Stable)/[ICRA]A4; ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)     Ratings
   ----------      -----------     -------
   Long Term-         (2.50)       [ICRA]B+ (Stable) ISSUER NOT
   Interchangeable-                COOPERATING; Rating continues
   Others                          to remain under 'Issuer Not
                                   Cooperating' category

   Short Term-         8.50       [ICRA]A4 ISSUER NOT
   Non Fund Based                 COOPERATING; Rating continues
   Others                         to remain under 'Issuer Not
                                  Cooperating' category

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

Promoted by Mr. Trilok Kumar Gothi, PE is a proprietorship concern
that commenced operations in 2009 as a trader of colour coated
coil/sheet, TMT bar, CR coil/sheet, HR coil/sheet, steel tubes and
GI pipes. The firm has its registered office in Andheri, a sales
office in Masjid Bundar, Mumbai and a rented warehousing facility
in Taloja MIDC.


PUNJAB RICE: CARE Keeps B- Debt Rating in Not Cooperating Category
------------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Punjab Rice
and General Mills (PRGM) continues to remain in the 'Issuer Not
Cooperating' category.

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

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated August 11,
2023, placed the rating(s) of PRGM under the 'issuer
non-cooperating' category as PRGM had failed to provide information
for monitoring of the rating as agreed to in its Rating Agreement.
PRGM continues to be non-cooperative despite repeated requests for
submission of information through e-mails, phone calls and a
letter/email dated June 26, 2024, July 6, 2024 and July 16, 2024.

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

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

Punjab Rice and General Mills (PRGM) was established as a
partnership firm in 1987 and it is currently being managed by Mr.
Amrik Singh and Mr. Harpal Singh. The firm is engaged in processing
of paddy at its manufacturing facility located in Zira,
Punjab.


RAJA AGRO: CARE Keeps B- Debt Rating in Not Cooperating Category
----------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Raja Agro
Cold Storage (RACS) continues to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       9.56       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

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

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

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

Raja Agro Cold Storage (RACS) was established as a partnership firm
in 2016 by Mr. Raju Gopal Sahu and Mrs. Sakunta la Sahu to set up a
multipurpose cold storage facility in Balasore, Odisha. The firm
has commenced commercial operations from April 2018 onwards. RACS
is engaged in the business of providing cold storage facility
primarily for potatoes, vegetables, fruits and eggs for farmers &
traders and trading of the agro products.

RAMNIKLAL AND SONS: CARE Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Ramniklal
and Sons (RS) continue to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      17.00       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Short Term Bank      6.00       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated August 11,
2023, placed the rating(s) of RS under the 'issuer non-cooperating'
category as RS had failed to provide information for monitoring of
the rating as agreed to in its Rating Agreement. RS continues to be
non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
June 26, 2024, July 6, 2024 and July 16, 2024.

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

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

Established in 1998, as a partnership firm, Ramniklal & Sons (RS)
is engaged in making of jewellery [primarily diamond and gems
stones studded jewellery] mainly for the high-end market. The firm
is also engaged in trading of diamonds.

RESILIENT TECHNOSOLUTIONS: Insolvency Process Case Summary
----------------------------------------------------------
Debtor: Resilient Technosolutions Private Limited
Flat No. 2502, Pelican Bldg.
        Skylark Enclave Hira, Nandami Estate
        Near Cardinal Thane, (M Corp.)
        Maharashtra, India, 400607

Insolvency Commencement Date: August 13, 2024

Estimated date of closure of
insolvency resolution process: February 8, 2024 (180 Days)

Court: National Company Law Tribunal, Mumbai Bench

Insolvency
Professional: Sanjay Ramdas Mahajan
       3/3, Mohanlal Mansion,
              Bhandarkar Road, Matunga Central,
              Mumbai-400019, Maharashtra
              Email Id: sanjayrmahajan@hotmail.com
              Email: cirp.resilienttechno@outlook.com

Last date for
submission of claims: September 4, 2024


S.J. MEMORIAL: CARE Keeps B- Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of S.J.
Memorial Education Society (SMES) continues to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      11.82       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated August 4, 2023,
placed the rating(s) of SMES under the 'issuer non-cooperating'
category as SMES had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. SMES continues
to be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
June 19, 2024, June 29, 2024 and July 9, 2024.

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

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

S.J. Memorial Education Society (SMES) was established in 1999
under the Society Registration Act, 1860 with an objective to
provide education services by establishing and operating various
educational institutions. SJS is operating a school in the name of
Green Wood Public School at Gurgaon (Haryana). The school provides
primary and senior secondary education from Nursery to XII standard
and is affiliated with CBSE (Central Board of Secondary
Education).


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

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit           7.92        CRISIL D (ISSUER NOT
                                     COOPERATING)

   Cash Credit          10.08        CRISIL D (ISSUER NOT
                                     COOPERATING)

   Letter of Credit      1           CRISIL D (ISSUER NOT
                                     COOPERATING)

   Letter of Credit      1.35        CRISIL D (ISSUER NOT
                                     COOPERATING)

   Proposed Short Term   0.84        CRISIL D (ISSUER NOT
   Bank Loan Facility                COOPERATING)

   Rupee Term Loan       8.73        CRISIL D (ISSUER NOT
                                     COOPERATING)

   Rupee Term Loan       7.13        CRISIL D (ISSUER NOT
                                     COOPERATING)

   Standby Letter        0.40        CRISIL D (ISSUER NOT
   of Credit                         COOPERATING)

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

SRIL was set up by Mr. R C Mahajan and Mr. Yash Mahajan in 1989; it
is a contract manufacturer of footwear. It sold its terry towel
business in April 2012 to focus on the footwear business. SRIL also
manufactures footwear under its own brands, Red Zone and Front
Foot.


SAUMYA MINING: Insolvency Resolution Process Case Summary
---------------------------------------------------------
Debtor: M/s Saumya Mining Limited
BJ-311, Sector-II, Salt Lake City,
        Kolkata, West Bengal - 700091, India

Insolvency Commencement Date: August 20, 2024

Estimated date of closure of
insolvency resolution process: February 15, 2025

Court: National Company Law Tribunal, Kolkata Bench

Insolvency
Professional: Subodh Kumar Agrawal
       1, Ganesh Chandra Avenue,
              3rd Floor, Room No 301,
              Kolkata-700013
              Email: subodhka@gmail.com
              Email: cirp.saumyammining@gmail.com

Last date for
submission of claims: September 4, 2024


SHESHADRI INDUSTRIES: CRISIL Keeps 'D' Ratings in Not Cooperating
-----------------------------------------------------------------
CRISIL said the ratings on bank facilities of Sheshadri Industries
Limited (SIL) continue to be 'CRISIL D Issuer not cooperating'.

                      Amount
   Facilities       (INR Crore)      Ratings
   ----------       -----------      -------
   Cash Credit          4.94         CRISIL D (ISSUER NOT
                                     COOPERATING)

   Cash Credit         11.52         CRISIL D (ISSUER NOT
                                     COOPERATING)

   Long Term Loan      10.09         CRISIL D (ISSUER NOT
                                     COOPERATING)

   Long Term Loan       0.16         CRISIL D (ISSUER NOT
                                     COOPERATING)

   Long Term Loan       9.49         CRISIL D (ISSUER NOT
                                     COOPERATING)

   Long Term Loan      10.36         CRISIL D (ISSUER NOT
                                     COOPERATING)

   Long Term Loan       4.44         CRISIL D (ISSUER NOT
                                     COOPERATING)

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

SIL was incorporated in 2013 and manufactures and sells cotton,
blended polyester, polyester yarn, etc.; readymade garments for
men, ladies, and kids; and specialty yarn products, such as
melange, grindle, doubled, and slub/fancy yarns. Its manufacturing
unit is located at Rajna (Madhya Pradesh) with a capacity of 34608
spindles and garment manufacturing plant with a total capacity of
10000 pcs/day. The company is listed on the Bombay Stock Exchange.


SHIMLA TOLLS: CRISIL Moves D Debt Ratings to Not Cooperating
------------------------------------------------------------
CRISIL Ratings has migrated the rating on bank facilities of Shimla
Tolls & Projects Private Limited (STPPL) to 'CRISIL D/CRISIL D
Issuer not cooperating'.

                        Amount
   Facilities        (INR Crore)    Ratings
   ----------        -----------    -------
   Bank Guarantee         1.5       CRISIL D (ISSUER NOT
                                    COOPERATING; Rating Migrated)

   Term Loan             32         CRISIL D (ISSUER NOT
                                    COOPERATING; Rating Migrated)

   Working Capital        0.5       CRISIL D (Issuer Not
   Term Loan                        COOPERATING; Rating Migrated)

   Working Capital        4.65      CRISIL D (Issuer Not
   Term Loan                        COOPERATING; Rating Migrated)

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

STPPL was incorporated in 2010 to undertake a multi-level parking
and commercial project near the Lift area of Shimla. The company,
promoted by Mr. Parmod Sood, Mr. Kanwaljeet Singh, and ANS
Constructions Ltd, is implementing the project on a design, build,
operate, and transfer basis. The project is still under
construction and is yet to turn operational.


SHYAM INDOFAB: Insolvency Resolution Process Case Summary
---------------------------------------------------------
Debtor: Shyam Indofab Private Limited
1212A, Chiranjiv Tower 43, Nehru Place,
        New Delhi, India, 110019

Insolvency Commencement Date: August 27, 2024

Estimated date of closure of
insolvency resolution process: February 23, 2025

Court: National Company Law Tribunal, New Delhi Bench

Insolvency
Professional: Mr. Jagdish Kumar
       B56, Wallfort City, Bhatagaon, Ring Road No.1,
              Raipur, Chhattisgarh ,492001
              Email: jkparulkar.ip@gmail.com

              Top Floor, 581, Sector-27,
              Gurgaon, 122001
              Email: shyam.indo@truproinsolvency.com

Last date for
submission of claims: September 11, 2024


SIGMA INDUSTRIAL: CARE Keeps D Debt Ratings in Not Cooperating
--------------------------------------------------------------
CARE Ratings said the ratings for the bank facilities of Sigma
Industrial Corporation (SIC) continue to remain in the 'Issuer Not
Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank      10.00       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

   Short Term Bank     10.00       CARE D; ISSUER NOT COOPERATING
   Facilities                      Rating continues to remain
                                   under ISSUER NOT COOPERATING
                                   category

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated August 11,
2023, placed the rating(s) of SIC under the 'issuer
non-cooperating' category as SIC had failed to provide information
for monitoring of the rating as agreed to in its Rating Agreement.
SIC continues to be non-cooperative despite repeated requests for
submission of information through emails, phone calls and a
letter/email dated June 26, 2024, July 6, 2024 and July 16, 2024.

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

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

Established by Mr Harikishen J. Mehta in 1975, Sigma Industrial
Corporation (SIC) is engaged in the trading of various steel
products, mainly Hot Rolled (HR) and Cold Rolled (CR) coils/plates
and galvanized coils/sheets, Thermo Mechanically Treated
(TMT) bars, Mild Steel (MS) channels and angles.


SONIC CERAMIC: CRISIL Downgrades LT/ST Rating on Bank Debts to D
----------------------------------------------------------------
CRISIL Ratings has downgraded its ratings on the bank loan
facilities of Sonic Ceramic Pvt Ltd (SCPL) to 'CRISIL D/CRISIL D
Issuer Not Cooperating' from 'CRISIL B+/Stable/CRISIL A4 Issuer Not
Cooperating' as the entity has delayed meeting its debt obligation,
as per publicly available information.

                       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 SCPL for
obtaining information through letter and email dated February 15,
2024, August 23 and August 27, 2024, among others; apart from
telephonic communication. However, the issuer has remained
non-cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such
non-cooperation 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 SCPL, which restricts the
ability of CRISIL Ratings to take a forward looking view on the
entity's credit quality. CRISIL Ratings believes that rating action
on SCPL is consistent with 'Assessing Information Adequacy Risk'.

SCPL was incorporated on October 1, 2007, in Rajkot, Gujarat.
Operations are managed by the promoters, Mr. Ratilal Matholiya, Mr.
Rameshkumar Lakhani, Mr. Bharat Khambhaliya, Mr. Pratap Matholiya,
Mr. Shailesh Kanetiya and Mr. Vishal Kanetia. The company
manufactures brick tiles, printed tiles, decorative tiles, wall
tiles, Lily tiles, Linning tiles, Orbit tiles, Candy Rosa tiles and
Crystal tiles.

Status of non cooperation with previous CRA:

SCPL has not cooperated with Credit Analysis & Research Ltd, which
has classified it as 'issuer not cooperating' since Mar 17, 2020,
on account of non-furnishing of information for monitoring of
ratings.


SPG MACROCOSM: Insolvency Resolution Process Case Summary
---------------------------------------------------------
Debtor: SPG Macrocosm Limited
403, Anish Heritage, Flat No. 203,
        Indrapuri Colony, Bhawarkua,
        Indore, Madhya Pradesh - 452001

        F-10, Prabha CHS Ltd, R. B. Mehta Marg,
        Ghatkopar (East), Mumbai - 400077

Insolvency Commencement Date: August 20, 2024

Estimated date of closure of
insolvency resolution process: February 16, 2025

Court: National Company Law Tribunal, Indore Bench

Insolvency
Professional: Manish D. Shah
       A/502, Krishna Palace, Thakur Complex,
              Kandivali (East), Mumbai - 400101
              Email: mdshah0211@gmail.com
              Email: cirp.spgmacro@gmail.com

Last date for
submission of claims: September 5, 2024


SUBHASH KABINI: CARE Keeps C Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Subhash
Kabini Power Corporation Limited (SKPCL) continues to remain in the
'Issuer Not Cooperating' category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       19.00      CARE C; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

CARE Ratings Ltd. had, vide its press release dated June 7, 2023,
placed the rating(s) of SKPCL under the 'issuer non-cooperating'
category as SKPCL had failed to provide information for monitoring
of the rating. SKPCL continues to be non-cooperative despite
repeated requests for submission of information through e-mails,
phone calls and a letter/email dated April 22, 2024, May 2, 2024,
May 12, 2024.

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

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

SKPCL, promoted by the Kolkata based Sethi family, is a part of the
SPML group, a leading infrastructure construction group with around
three decades of multi-disciplinary experience in hydel, power,
environment, infrastructure, manufacturing and technology. SKPCL,
which commenced operation in June 2003, owns and operates a 20 MW
hydro power plant over the river Kabini near Mysore, Karnataka.
SKPCL is a subsidiary of SPML Infra Ltd., the flagship company of
the group.


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

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit           15          CRISIL D (ISSUER NOT
                                     COOPERATING)

   Letter of Credit       7          CRISIL D (ISSUER NOT
                                     COOPERATING)

   Term Loan              8          CRISIL D (ISSUER NOT
                                     COOPERATING)

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

Incorporated on July 17, 2008, SIL is a Delhi-based company
promoted by Mr Gunnit Singh. It manufactures mobile batteries, LED
bulbs, and battery power banks under the Fusion and Everplus
brands. The company started manufacturing operations with a
Delhi-based unit, which has been shifted to Haridwar, Uttarakhand.


SUMITA TEX: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Sumita Tex
Spin Private Limited (Sumita) continue to be 'CRISIL D/CRISIL D
Issuer Not Cooperating'.

                          Amount
   Facilities          (INR Crore)     Ratings
   ----------          -----------     -------
   Bank Guarantee           2          CRISIL D (ISSUER NOT
                                       COOPERATING)

   Bank Guarantee           0.5        CRISIL D (ISSUER NOT
                                       COOPERATING)

   Cash Credit             11.5        CRISIL D (ISSUER NOT
                                       COOPERATING)

   Cash Credit              5.5        CRISIL D (ISSUER NOT
                                       COOPERATING)

   Funded Interest          4.53       CRISIL D (ISSUER NOT
   Term Loan                           COOPERATING)

   Funded Interest          2.24       CRISIL D (ISSUER NOT   
   Term Loan                           COOPERATING)

   Letter of Credit         2.5        CRISIL D (ISSUER NOT
                                       COOPERATING)

   Long Term Loan          13.61       CRISIL D (ISSUER NOT
                                       COOPERATING)

   Long Term Loan          11.78       CRISIL D (ISSUER NOT
                                       COOPERATING)

   Proposed Long Term     102.28       CRISIL D (ISSUER NOT
   Bank Loan Facility                  COOPERATING)

   Working Capital         29.18       CRISIL D (ISSUER NOT
   Term Loan                           COOPERATING)

   Working Capital         14.38       CRISIL D (ISSUER NOT
   Term Loan                           COOPERATING)

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

Sumita was set up in 1982 by Mr. Anurag Poddar, Mr. Omprakash
Poddar, and their family members. The company manufactures
texturised yarn from partially-oriented yarn, and its manufacturing
unit is in Silvassa (Dadra and Nagar Haveli).


SUNDER DEEP: CARE Keeps B- Debt Rating in Not Cooperating Category
------------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Sunder Deep
Educational Society (SDES) continues to remain in the 'Issuer Not
Cooperating' category.

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

Rationale & Key Rating Drivers

CARE Ratings Ltd. had, vide its press release dated July 31, 2023,
placed the rating(s) of SDES under the 'issuer non-cooperating'
category as SDES had failed to provide information for monitoring
of the rating as agreed to in its Rating Agreement. SDES continues
to be non-cooperative despite repeated requests for submission of
information through e-mails, phone calls and a letter/email dated
June 15, 2024, June 25, 2024 and July 5, 2024.

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

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

Sunder Deep Educational Society was established in 2004 under the
Society Registration Act, 1860 with an objective to provide
education services by establishing and operating various
educational institutions. The society is presently running 8
colleges under the name of "Sunder Deep Group of Institutions"
(SGI) at Ghaziabad, Uttar Pradesh.


SUNPOINT TRADING: Insolvency Resolution Process Case Summary
------------------------------------------------------------
Debtor: Sunpoint Trading Limited,
        formerly known as Sun Finlease (Gujarat) Limited
3, Ravipusph Apartment
        B/s. Navneet House Memnagar
        Ahmedabad, Gujarat - 380052

Insolvency Commencement Date: August 29, 2024

Estimated date of closure of
insolvency resolution process: February 25, 2025

Court: National Company Law Tribunal, Ahmedabad Bench

Insolvency
Professional: CA Gomti Ramchandra Choudhary
       9-B, Vardan Complex
              Near Vimal House, Lakhudi Circle
              Navrangpura, Ahmedabad-380014
              Email: cagontirchoudhary@gmail.com
              Email: cirpsunpointtradinglimited@gmail.com

Last date for
submission of claims: September 14, 2024


SUPER SHINE: Insolvency Resolution Process Case Summary
-------------------------------------------------------
Debtor: Super Shine Agrofoods Private Limited
F-55-56 Agrofood Park, Matshya Industrial Area,
        Alwar, Rajasthan, India, 301030

Insolvency Commencement Date: August 13, 2024

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

Court: National Company Law Tribunal, Delhi Bench

Insolvency
Professional: Mr. Mohit Goyal
              17, LGF, Defence Enclave,
              Vikas Marg, East Delhi, Delhi-110092
              Email: camohitgoyal@gmail.com
              Email: ipsupershine@gmail.com

Last date for
submission of claims: August 28, 2024


SURYANSH AGRO: CARE Keeps B- Debt Rating in Not Cooperating
-----------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Suryansh
Agro (SA) continues to remain in the 'Issuer Not Cooperating'
category.

                       Amount
   Facilities       (INR crore)    Ratings
   ----------       -----------    -------
   Long Term Bank       6.33       CARE B-; Stable; ISSUER NOT
   Facilities                      COOPERATING; Rating continues
                                   to remain under ISSUER NOT
                                   COOPERATING category  

Rationale and key rating drivers

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

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

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

Suryansh Agro (SA) Allahabad (Uttar Pradesh) based firm was formed
in February, 2015 as a partnership concern by Mr. Sunil Kumar
Kesarwani, Mr. Manish Kumar, Mr. Satish Kumar and Ms. Seema
Kesarwani and shares profit and loss equally. The firm is engaged
in the manufacturing of cattle feed through its raw material viz.
paddy husk, rice bran, etc.


SURYAVANSHI SPINNING: CRISIL Keeps D Ratings in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Suryavanshi
Spinning Mills Limited (SSML) continue to be 'CRISIL D/CRISIL D
Issuer Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Bank Guarantee        0.33        CRISIL D (Issuer Not
                                     Cooperating)

   Bank Guarantee        0.33        CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit           4.3         CRISIL D (Issuer Not
                                     Cooperating)

   Cash Credit          10.03        CRISIL D (Issuer Not
                                     Cooperating)

   Corporate Loan       10.43        CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan        4.48        CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan        2.13        CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan        2.79        CRISIL D (Issuer Not
                                     Cooperating)

   Long Term Loan        0.35        CRISIL D (Issuer Not
                                     Cooperating)

   Proposed Long Term    4.83        CRISIL D (Issuer Not
   Bank Loan Facility                Cooperating)

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

SSML was established in 1978 and had been engaged in the production
of yarn and garments and has installed capacity of 1,11,584
spindles and 21 lakh pieces of garments annually spread at three
facilities ' Bhongir (Telangana), Aliabad (Telangana) and Rajna
(Madhya Pradesh). The company is listed on the Bombay Stock
Exchange.


TELAWNE POWER: ICRA Keeps B+ Debt Ratings in Not Cooperating
------------------------------------------------------------
ICRA has kept the long-term and Short-Term rating of Telawne Power
Equipments Private Limited in the 'Issuer Not Cooperating'
category. The ratings are denoted as [ICRA]B+(Stable)/[ICRA]A4;
ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          6.50       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

   Long Term-          0.20       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Term Loan                      to remain under 'Issuer Not
                                  Cooperating' category

   Short Term-         6.00       [ICRA]A4 ISSUER NOT
   Non Fund Based                 COOPERATING; Rating continues
   Others                         to remain under 'Issuer Not
                                  Cooperating' category

   Long Term/          2.30       [ICRA]B+ (Stable)/[ICRA]A4;
   Short Term-                    ISSUER NOT COOPERATING;
   Unallocated                    Rating Continues to remain
                                  under issuer not cooperating
                                  category

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

Incorporated in January 2004, TREPL is engaged in manufacture and
repair of industrial transformers. The company is equipped for
manufacturing and repairing of different type of transformers up to
50MVA 132KV class transformers. The products are sold under the
brand name of 'Telawne' in domestic as well as overseas market. The
factory is located in Rabale, Navi Mumbai across an area of 38,000
sq.ft. The factory is ISO 9001-2008 and ISO 14001:2004 certified
and the company has received approvals for its products from
agencies such as Electrical Research and Development Association
and Central Power Research Institute.


TOPLINE COMMODITIES: Insolvency Resolution Process Case Summary
---------------------------------------------------------------
Debtor: Topline Commodities Private Limited
Registered Office:
        2, Brabourne Road,
        6th Floor, Kolkata,
        West Bengal, India - 700001

        Factory Address:
        D-3/162, 163, & 172,
        Gidc Industrial Estate
        Dahej-iii Dist
        Bharuch, Gujarat - 392130

        Delhi Office Address:
        5951, Block-3, Lane No. 4,
        Hardhian Singh Road Dev Nagar,
        Karol Bagh, New Delhi 11005

Insolvency Commencement Date: August 20, 2024

Estimated date of closure of
insolvency resolution process: February 16, 2025

Court: National Company Law Tribunal, Kolkata Bench

Insolvency
Professional: Avishek Gupta
       CK-104,Sector 2, Salt Lake
              Kolkata West Bengal 700091
              Email: avishek@optimusresolution.net
              Email: topline.cirp@gmail.com

Last date for
submission of claims: September 3, 2024


VASUNDHARA SEAMLESS: Insolvency Resolution Process Case Summary
---------------------------------------------------------------
Debtor: Vasundhara Seamless Stainless Tubes Private Limited
9-B, 9TH Floor B.D. Patel House,
        Naranpura Road,
        Naranpura, Ahmedabad,
        Gujarat, India, 380014

Insolvency Commencement Date: August 22, 2024

Estimated date of closure of
insolvency resolution process: February 22, 2025

Court: National Company Law Tribunal, Ahmedabad Bench

Insolvency
Professional: Sachin Naveen Sinha
              N-203, Parshwanath Metro City
              Near H.B. Kapdia School
              Sakar Street, T.P. 44,
              Chandkheda, Ahmadabad-382424, Gujarat
              Email: sachinsinhaassociates@gmail.com
              Email: cirp.vasundhara2024@gmail.com

Last date for
submission of claims: September 9, 2024


VINAYAKA AGENCIES: CARE Keeps B- Debt Rating in Not Cooperating
---------------------------------------------------------------
CARE Ratings said the rating for the bank facilities of Shri
Vinayaka Agencies (SVA) continues to remain in the 'Issuer Not
Cooperating' category.

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

Rationale and key rating drivers

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

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

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

Karnataka based, Shri Vinayaka Agencies (SVA) was established as
proprietorship firm in the year 1996, promoted by Mr. Madhava
(proprietor). Currently, SVA is engaged in wholesale and retail
trading and distribution of FMCG products like Chocolates, Milk
Products, Detergents, Masala oils and Sanitary Items. The firm has
its customer base all over Karnataka and major customers are Prem
Distributors (Mangalore) and Namratha Traders (Mangalore). The firm
purchases 80% of products from Nestle India Limited and Jyothi
Laboratories Limited.




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

ALLEY CANTINA: In Liquidation; Former Worker Wins Settlement
------------------------------------------------------------
The Otago Daily Times reports that a former worker has won a
settlement against popular Dunedin restaurant Alley Cantina which
has gone into liquidation.

The Otago Daily Times understands the Mexican restaurant closed in
June after more than a decade of operating in a laneway off George
St.

Alley Cantina's sole director is Thomas Bankier and his mother,
Ruth Bankier is the sole shareholder.

These two company positions were previously held solely by a family
member who passed away in 2021.

Attempts to reach representatives have been unsuccessful, ODT
notes.

The business is in the process of being liquidated.

According to ODT, a representative from liquidator Laing Insolvency
said it was in the process of producing its first report and it
would be "inappropriate" to comment in the meantime.

Zoe Wilson, who worked at Alley Cantina, was awarded nearly
NZD32,000 after the Employment Relations Authority (ERA) found her
sacking breached a previous agreement to waive the 90-day trial
rule, ODT relays.

ODT relates that ERA member Antoinette Baker said Ms Wilson's
reason for the waiver - that she was in the process of buying a car
for work purposes and needed proof of permanent employment - was
perfectly plausible.

"I accept the straightforward and plausible evidence of Ms Wilson
that she required proof of permanent employment to obtain a loan to
purchase a car. She explains the purchase of a car as a need
arising from [the general manager] asking her to work longer hours
after the buses ceased at night.

"That a lender would require a prospective young borrower to
provide proof of permanent employment is entirely credible."

Ms. Wilson began work with Alley Cantina in March 2023 and was
dismissed in June 2023.

Ms. Wilson said it had been a long and harrowing process to get to
this point.

"Now that it's done, it's a relief to have that chapter closed.

"I didn't ever do this for the money . . . it was more for my piece
of mind. I knew I was in the right."

ODT relates that Ms. Baker said Alley Cantina bosses appeared to
"raise several defences" as to why she should not accept the waiver
to be valid "not all of them consistent with the other".

These included the position that the general manager could not
enter the waiver as a binding agreement but did so anyway and Ms
Wilson "wouldn't use the existence of the waiver to fight against
the dismissal".

"I find that the waiver was signed by the general manager who had
authority to bind Alley Cantina; that Ms Wilson was entitled to
rely on that authorisation; that the waiver was not signed with any
verbal assurance from Ms Wilson that she would not then challenge a
dismissal if it occurred, that the waiver represents Alley
Cantina's agreement that the 90-day period contained in the IEA did
not still apply at the time it dismissed Ms Wilson.

"This means that Ms Wilson is able to challenge the justification
of her dismissal through the grievance she has raised."

The decision said Alley Cantina gave several reasons for Ms
Wilson's dismissal at the hearing, including that she contributed
to a "toxic" environment in the workplace, ODT relays.

But Ms. Baker said she was satisfied none of these things were
raised as performance and or disciplinary issues with Ms Wilson
during her employment or before she was dismissed.

ODT adds Ms Wilson said she found Alley Cantina's approach to the
hearing distressing.

"It really pulled the rug from under me to the extent I don't work
in hospitality any more; I work in an office job."

She wanted to "go public" to raise how common dismissals such as
this occurred in the hospitality industry.

"It takes a toll on young staff; and it makes them feel less than
what they are. But that doesn't mean you have to put up with it."

She had not received yet the money ordered by the ERA, the report
adds.


BOOK SHOPPE: Creditors' Proofs of Debt Due on Oct. 9
----------------------------------------------------
Creditors of The Book Shoppe Limited are required to file their
proofs of debt by Oct. 9, 2024, to be included in the company's
dividend distribution.

The company commenced wind-up proceedings on Sept. 4, 2024.

The company's liquidators are:

          Craig William Melhuish
          Christine Jane Johnston
          Nexia New Zealand
          Level 4, 123 Victoria Street
          PO Box 4160
          Christchurch 8140


KESTER BLACK: Creditors' Proofs of Debt Due on Sept. 29
-------------------------------------------------------
Creditors of Kester Black Limited are required to file their proofs
of debt by Sept. 29, 2024, to be included in the company's dividend
distribution.

The company commenced wind-up proceedings on Aug. 29, 2024.

The company's liquidators are:

          Adam Botterill
          Damien Grant
          Waterstone Insolvency
          PO Box 352
          Auckland 1140


PSV GROUP: Court to Hear Wind-Up Petition on Sept. 26
-----------------------------------------------------
A petition to wind up the operations of PSV Group Limited will be
heard before the High Court at Auckland on Sept. 26, 2024, at 10:45
a.m.

The Commissioner of Inland Revenue filed the petition against the
company on July 8, 2024.

The Petitioner's solicitor is:

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


SABA DELIVERIES: Court to Hear Wind-Up Petition on Sept. 13
-----------------------------------------------------------
A petition to wind up the operations of Saba Deliveries NZ Limited
will be heard before the High Court at Auckland on Sept. 13, 2024,
at 10:45 a.m.

The Commissioner of Inland Revenue filed the petition against the
company on July 22, 2024.

The Petitioner's solicitor is:

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


SASS & BIDE: Australian Clothing Brand to Close Auckland Store
--------------------------------------------------------------
Stuff.co.nz report that Australian clothing brand Sass & Bide will
close its Auckland store early next month, along with nine retail
outlets across the Tasman.

On Sept. 6, the Myer-owned label announced 10 stores, including its
Newmarket location, would close on October 6, Stuff discloses.

The closures will leave just four Sass & Bide stores open in
Australia.

According to Australian media, Sass & Bide managing director Paula
Mackenzie said the closures came amid weaker sales, Stuff relays.

"We have been reviewing our store footprint for Sass & Bide to
ensure it is aligned with our popular in-store concessions and
growing online business, meeting the needs of our loyal customers
and operating sustainably," the Australian Financial Review
reported.

In response to that review, the brand had made the "difficult
decision" to close 10 of its standalone stores and shift its focus
to online sales, she said.

Founded in 1999 by friends Sarah-Jane Clarke and Heidi Middleton,
Sass & Bide began as a denim label sold at London's Portobello Road
Market.

The brand went on to become a successful international label, with
celebrity fans including Rihanna and Kate Moss.

Department store Myer bought a 65% share of the brand for more than
NZD40 million in 2011, later buying the remainder of the business,
Stuff notes.


SOUTH AUCKLAND: Creditors' Proofs of Debt Due on Oct. 1
-------------------------------------------------------
Creditors of South Auckland Brick And Block 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 Sept. 3, 2024.

The company's liquidators are:

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




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

EARTHLY CUISINE: Commences Wind-Up Proceedings
----------------------------------------------
Members of Earthly Cuisine Pte Ltd on Aug. 29, 2024, passed a
resolution to voluntarily wind up the company's operations.

The company's liquidators are:

          Abuthahir Abdul Gafoor
          Yessica Budiman
          144 Robinson Road
          #14-02 Robinson Square
          Singapore 068908


IT CONSULTING: Creditors' Meetings Set for Sept. 27
---------------------------------------------------
IT Consulting Solutions Singapore Pte Ltd will hold a meeting for
its creditors on Sept. 27, 2024, at 11:00 a.m. via electronic
means.

Agenda of the meeting includes:

   a. to present a Statement of the Company's affairs showing in
      respect of assets the method and manner in which the
      valuation of the assets was arrived at, together with a list

      of the creditors and the estimated amount of the claims;

   b. to consider the nomination of the Liquidators for the
      Company and on the appointment of Ong Shyue Wen and
      Saw Meng Tee as the Liquidators of the Company;

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

   d. Any other business.

Mr. Saw Meng Tee and Mr. Ong Shyue Wen, care of EA Consulting
Pte Ltd (a subsidiary of EisnerAmper PAC) were appointed as
provisional liquidators of the company on Aug. 20, 2024.


LANV FASHION: Creditors' Proofs of Debt Due on Oct. 6
-----------------------------------------------------
Creditors of Lanv Fashion Pte. Ltd. are required to file their
proofs of debt by Oct. 6, 2024, to be included in the company's
dividend distribution.

The company commenced wind-up proceedings on Aug. 30, 2024.

The company's liquidators are:

          Cheong Beng Sheng, Dean
          c/o Guardian Advisory Pte Ltd
          531A Upper Cross Street #03-118
          Hong Lim Complex
          Singapore 051531


MILLIONBUILT PTE: Placed in Provisional Liquidation
---------------------------------------------------
Lim Loo Khoon and Terrence Chin Khee Loon of Deloitte & Touche on
Aug. 29, 2024, were appointed as provisional liquidators of
Millionbuilt Pte Ltd.

The provisional liquidators may be reached at:

          Lim Loo Khoon
          Terrence Chin Khee Loon
          Deloitte & Touche LLP
          6 Shenton Way
          #33-00 OUE Downtown
          Singapore 068809


OPONTIA PTE: Commences Wind-Up Proceedings
------------------------------------------
Members of Opontia Pte Ltd on Aug. 30, 2024, passed a resolution to
voluntarily wind up the company's operations.

The company's liquidator is:

          Ms. Oon Su Sun
          Finova Advisory  
          182 Cecil Street
          #30-01 Frasers Tower
          Singapore 069547




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

[*] BOND PRICING: For the Week Sept. 2, 2024 to Sept. 6, 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,
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