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                          E U R O P E

          Thursday, February 12, 2026, Vol. 27, No. 31

                           Headlines



F R A N C E

COOPER CONSUMER: Fitch Affirms 'B' LongTerm Issuer Default Rating


G E R M A N Y

BIRKENSTOCK HOLDING: S&P Upgrades LT ICR to 'BB+', Outlook Stable


I T A L Y

AUTOFLORENCE 3 SRL: Fitch Affirms 'BB-sf' Rating on Class E Notes


L U X E M B O U R G

GARFUNKELUX HOLDCO 2: Fitch Lowers LongTerm IDR to 'C'


T U R K E Y

TURKCELL ILETISIM: Fitch Alters Outlook on 'BB-' IDR to Positive
TURKIYE WEALTH: Fitch Alters Outlook on 'BB-' IDR to Positive


U N I T E D   K I N G D O M

ALL THINGS GREEK: Quantuma Advisory Named as Administrators
CENTURY CAPITAL: RSM UK Named as Administrators
GUYS EATING: FRP Advisory Named as Administrators
HARPERS & HURLINGHAM: Crowe U.K. Named as Administrators
M.P.M. CONSUMER PRODUCTS: Leonard Curtis Named as Administrators

NHB 2026: Arafino Advisory Named as Administrators
SG UK: KBL Advisory Named as Administrators
SOUTH EAST BOTTLING: Exigen Group Named as Administrators
UNI REALISATIONS 2026: Begbies Traynor Named as Administrators
[] Fitch Affirms Ratings on Six North American Telecom Issuers

[] Fitch Affirms Ratings on Three Education Services Companies

                           - - - - -


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F R A N C E
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COOPER CONSUMER: Fitch Affirms 'B' LongTerm Issuer Default Rating
-----------------------------------------------------------------
Fitch Ratings has affirmed three EMEA consumer products companies'
and their associated entities' ratings:

  1. Galderma Group AG
  2. THG PLC
  3. Cooper Consumer Health (Cooper)

These actions follow the update of Fitch's 'Corporate Rating
Criteria' and the 'Sector Navigators Addendum to the Corporate
Rating Criteria' on January 9, 2026. The companies' ratings and
Outlooks are unaffected by the criteria changes.

Fitch scored the issuer as follows, using its Corporate Rating Tool
(CRT) to produce the Standalone Credit Profile (SCP):

- The business and financial profile factors are assessed (in the
format of the 'assessment', followed by relative importance) as
follows: management ('bbb', lower), sector characteristics ('bbb+',
lower), market and competitive positioning ('bbb', higher),
diversification and asset quality ('bbb', moderate), company
operational characteristics ('bbb', moderate), profitability
('bbb', higher), financial structure ('bbb+', moderate), and
financial flexibility ('bbb', moderate).

- The quantitative financial subfactors are assessed based on
custom financial period parameters of 30% for the forecast year
2025, 35% for the forecast year 2026 and 35% for the forecast year
2027.

- The governance assessment of 'good' results in no adjustment.

- the operating environment assessment of 'a+' results in no
adjustment.

- The SCP is 'bbb'.

THG PLC

Fitch scored the issuer as follows, using its CRT to produce the
SCP:

- The business and financial profile factors are assessed (in the
format of the 'assessment', followed by relative importance) as
follows: management ('bb+', moderate), sector characteristics
('bb+', lower), market and competitive positioning ('b+', higher),
diversification and asset quality ('bb+', moderate), company
operational characteristics ('bb', moderate), profitability ('b-',
higher), financial structure ('bb', moderate), and financial
flexibility ('bb-', moderate).

- The quantitative financial subfactors are assessed based on
custom financial period parameters of 20% weight for the historical
fiscal year 2024, 30% for the forecast year 2025, 30% for the
forecast year 2026 and 20% for the forecast year 2027.

- The governance assessment of 'good' results in no adjustment.

- the operating environment assessment of 'aa-' results in no
adjustment.

- The SCP is 'b+'.

Cooper Consumer Health

Fitch scored the issuer as follows, using its CRT to produce the
SCP:

- The business and financial profile factors are assessed (in the
format of the 'assessment', followed by relative importance) as
follows: management ('b+', moderate), sector characteristics ('bb',
lower), market and competitive positioning ('bb', moderate),
diversification and asset quality ('bb+', moderate), company
operational characteristics ('bb-', moderate), profitability ('a',
moderate), financial structure ('ccc+', higher), and financial
flexibility ('b+', moderate).

- The quantitative financial subfactors are assessed based on
custom financial period parameters of 20% weight for the historical
fiscal year 2024, 35% for the forecast year 2025 and 2026, and 10%
for the forecast year 2027.

- The governance assessment of 'good' results in no adjustment.

- the operating environment assessment of 'aa-' results in no
adjustment.

- The SCP is 'b'.

RATING ACTIONS

  Entity/Debt                  Rating       Recovery Prior  
  -----------                  ------       -------- -----   
Galderma Holding AG

   senior unsecured      LT      BBB   Affirmed        BBB

Cooper Consumer Health

                         LT IDR  B     Affirmed        B

   senior secured        LT      B+    Affirmed  RR3   B+

Galderma Finance Europe B.V.

   senior unsecured      LT      BBB   Affirmed        BBB

THG Operations Holdings
Limited

   senior secured        LT      BB    Affirmed   RR2  BB

THG PLC

                         LT IDR  B+    Affirmed        B+

Galderma Group AG

                         LT IDR  BBB   Affirmed        BBB




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G E R M A N Y
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BIRKENSTOCK HOLDING: S&P Upgrades LT ICR to 'BB+', Outlook Stable
-----------------------------------------------------------------
S&P Global Ratings raised its long-term issuer credit rating on
Birkenstock Holding PLC to 'BB+' from 'BB'. At the same time, S&P
raised the issue rating on the existing EUR428.5 million senior
unsecured notes issued by Birkenstock Financing S.a.r.l. due 2029
to 'BB' from 'B+' with the recovery rating at '5'.

The stable outlook indicates S&P's view that the company will
maintain a strong operating performance, with adjusted debt at
around 2x in 2026 and below 2x in the following year, supported by
a prudent capital allocation focusing on ongoing strengthening of
the group's balance sheet.

Birkenstock continued to post strong operating performance in
fiscal 2025 (ended Sept. 30) with revenue growth of 18% on a
constant currency basis and improvement of 190 basis points (bps)
in terms of S&P Global Ratings-adjusted EBITDA margin. Revenue
growth was broad based across different channels, product category,
and geography, with all regions showing sound growth. According to
S&P's calculations, the company posted S&P Global Ratings-adjusted
debt to EBITDA of 2.1x in fiscal 2025, down from 2.6x in fiscal
2024.

Under S&P's revised base case, it expects the company to maintain
adjusted debt to EBITDA of about 2.0x-2.1x in fiscal 2026 (broadly
in line with previous year) and to reduce it below 2.0x starting
from 2027. The expected deleveraging is mainly driven by a higher
EBITDA base and good cash flow conversion, despite expected higher
spending on annual capital expenditure (capex) and possible share
buybacks.

S&P said, "Under our base-case scenario, we expect S&P Global
Ratings-adjusted debt of about 2x at the end of fiscal 2026 and
below 2x during the following year, supported by brand equity and a
disciplined approach to capital allocation. For fiscal 2026 (ending
Sept. 30, 2026) we expect total reported revenue close to EUR2.3
billion, and approaching EUR2.5 billion in fiscal 2027,
representing a reported growth of about 11%-12% in 2026 and 10%-11%
in 2027. We believe the business-to-business (B2B) segment
(accounting for about 62% of total business) will continue to
outpace the direct-to-consumer (D2C) segment, driven by an
increased product offering at existing wholesale partners and
further penetration into new distribution points. This is fueled by
an emerging youth customer base with the preference for multi-brand
physical shopping."

Revenue expansion should translate into an S&P Global
Ratings-adjusted EBITDA margin of 28%-29% in 2026 (negatively
impacted by foreign exchange headwinds and U.S. tariffs) and
moderately improving the following year, demonstrating the
company's operational efficiency and a focus on full-price
realization and improved product and distribution mix, despite
external headwinds including foreign exchange volatility (primarily
linked to a weaker U.S. dollar). Annual free operating cash flow
(FOCF) before leases is expected to reach EUR165 million-EUR185
million in 2026 and strengthen further to EUR280 million-EUR300
million in 2027, providing the company with financial flexibility
to continue investing in its business (especially in capacity
expansion and the D2C channel), manage its debt profile (including
possible early debt repayments), while financing the share buyback
program.

During fiscal 2025 Birkenstock spent about EUR175 million in share
buybacks, while for 2026 it plans to repurchase about $200 million.
S&P said, "Under our base-case scenario, we expect share buybacks
to continue over the medium term (for annual estimated
consideration of EUR150 million-EUR180 million), subject to market
conditions. We anticipate S&P Global Ratings-adjusted leverage will
remain around 2.0x in 2026, gradually improving in the 1.5x-2.0x
range in 2027, indicating an expectation of continuous prudent
capital allocation to support the company's deleveraging
trajectory." The company's recent announcement related to
preliminary first quarter of fiscal 2026 performance, with
expectation of strong revenue growth of 17.8% year-on-year at
constant currency (11.1% on a reported basis), further reinforces
this view.

The company has a supportive track record of sound operating
performance and fiscal 2025 results were ahead of our expectation.
In the two fiscal years since its IPO, Birkenstock posted an
annualized compound annual growth rate (CAGR) of about 20% in sales
on a constant currency basis, improving its S&P Global
Ratings-adjusted EBITDA margin and cash flow generation. At the
same time, the group managed to reduce its net leverage (according
to the company's calculations) to around 1.5x at year-end 2025,
down from 1.8x during 2024 and 3.3x before the IPO. For fiscal
2025, revenue reached EUR2.1 billion, a robust 16.2% increase on a
reported basis, driven by both organic like-for-like growth and
strategic retail channel expansion bringing the total number of own
retail stores to 97 at the end of fiscal 2025.

Notably, the B2B channel contributed 62% to revenue, highlighting
the strength of Birkenstock's wholesale relationships, while the
D2C channel represented 38% of revenue (up from 30% in 2020),
reflecting the growing importance of the company's own retail and
online presence. The growth was balanced with supportive volume
trends (about 12% unit growth) combined with a selective price
increase with a 5% constant currency growth in average selling
price. This revenue outperformance translated into an S&P Global
Ratings-adjusted EBITDA close to EUR645 million, better than
originally anticipated, representing an adjusted EBITDA margin
above 30%. These results provide a solid foundation for continued
operational performance and reinforce our confidence in
management's ability to execute and deliver in line with the
company's guidance.

The company's forward-looking guidance targets a revenue CAGR of
13% to 15% in constant currency for the three-fiscal-year period
ending Sept. 30, 2028. At year-end 2025, the company's S&P Global
Ratings-adjusted debt to EBITDA was close to 2.1x. The S&P Global
Ratings-adjusted debt stood at EUR1.34 billion. Our adjusted debt
calculation includes about EUR1.15 billion financial debt
(including senior secured term loans, a subordinated shareholder
loan, and senior notes maturing in 2029), about EUR190 million
lease liabilities, and about EUR355 million adjustment related to
the company's tax receivable agreement. Based on the company's
prudent financial policy with track record of earlier voluntary
debt repayment, clear deleveraging commitment, good headroom in
terms of liquidity profile, and general good governance practices
in line with a publicly listed company, S&P nets the accessible
cash on the balance sheet (about EUR330 million as of fiscal
year-end 2025) in our adjusted debt calculation.

Birkenstock's key strategic priorities include ongoing product and
distribution diversification, manufacturing capacity expansion, and
increasing earnings contribution coming from the Asia-Pacific
region (accounting for 11% of sales in 2025). While the widely
recognized sandal remains one of the core product offerings, the
company is pursuing its portfolio diversification to include a
broader range of footwear styles, including closed-toed shoes
including sneakers and boots. This allows the company to cater to a
wider consumer base and mitigates reliance on a single product
category, while at the same time reducing revenue seasonality. As
of year-end 2025, closed-toed shoes represented 38% of total
reported sales (from 27% in 2023), increasing at a CAGR of over 40%
from 2022 to 2025. The company is also committed to further
strengthening its D2C channel (accounting for slightly less than
40% of sales), enhancing the online shopping experience, and
expanding its physical retail network (with target of 150 stores by
2027 from 97 in 2025). At the same time, S&P expects the company to
increase its capex to reinforce its manufacturing capacity in
Germany and Portugal to support expected volume growth. The company
maintains strict control over its supply chain through direct and
long-term partnerships with key suppliers, in-house production
(about 95% of products are assembled in Germany), and sourcing
proximity, with the vast majority of raw materials coming from
Europe. In terms of geographic expansion, Birkenstock targets
doubling the Asia-Pacific business by 2028, mainly focusing on the
D2C channel, which will foster a superior experience and promote
the building of a community through social engagement and increased
brand awareness. Including partner stores, Birkenstock is expected
to expand its regional footprint to more than 400 stores by the end
of the 2028 fiscal year, compared with 245 in 2025.

S&P said, "The stable outlook reflects our expectation that
Birkenstock will continue its deleveraging path in line with its
stated conservative financial policy and will generate healthy and
recurring positive FOCF. Under our base case, we expect ongoing
sound operating performance that will allow the group to improve
S&P Global Ratings-adjusted debt to EBITDA below 2x sustainably.

"We could take a negative rating action if Birkenstock's operating
performance deviates from our base case, such that adjusted debt to
EBITDA rises and remains sustainably above 2x. This could mainly
stem from weaker-than-expected operating performance due to, for
example, material deterioration in consumer confidence or
unforeseen macroeconomic headwinds, coupled with execution risks
associated with Birkenstock's expansion strategy. We could also
lower the rating if the company pursues a more
aggressive-than-expected financial policy leading to an unexpected,
sizable debt-financed transaction.

"We could take a positive action if Birkenstock is able to
accelerate its deleveraging with an S&P Global Ratings-adjusted
debt to EBITDA approaching 1.5x and a commitment to maintain these
credit metrics in the future. Under this scenario, we would expect
the group to continue to generate sustainable profitable growth,
ultimately translating into higher annual FOCF than currently
anticipated with discretionary spending prioritizing debt reduction
and internal investments. Under this scenario we would expect to
see private equity ownership reduced below 40%."




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I T A L Y
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AUTOFLORENCE 3 SRL: Fitch Affirms 'BB-sf' Rating on Class E Notes
-----------------------------------------------------------------
Fitch Ratings has upgraded Autoflorence 2 S.r.l.'s (AF2) class B
asset-backed securities and affirmed the rest. Fitch has also
affirmed Autoflorence 3 S.r.l. (AF3).

RATING ACTIONS

Entity/Debt   Rating   Prior  

Autoflorence 2 S.r.l.
  
  Class A IT0005456949        LT   AA+sf   Affirmed    AA+sf
  Class B IT0005456956        LT   AA-sf   Upgrade     A+sf
  Class C IT0005456964        LT   Asf     Affirmed    Asf
  Class D IT0005456972        LT   A-sf    Affirmed    A-sf
  Class E IT0005456980        LT   BBBsf   Affirmed    BBBsf

Autoflorence 3 S.r.l.

  Class A notes IT0005545709  LT   AA+sf   Affirmed    AA+sf
  Class B notes IT0005545717  LT   A+sf    Affirmed    A+sf
  Class C notes IT0005545725  LT   BBBsf   Affirmed    BBBsf
  Class D notes IT0005545733  LT   BB+sf   Affirmed    BB+sf
  Class E notes IT0005545741  LT   BB-sf   Affirmed    BB-sf

Transaction Summary

The transactions are securitisations of Italian auto loans
originated by Findomestic Banca S.p.A., which specialises in
consumer lending and is part of BNP Paribas SA (A+/Stable/F1).

KEY RATING DRIVERS

Revised Asset Assumptions Support Upgrade: The upgrade of AF2 class
B notes reflects the increased recovery base case to 25% from 20%
and the recalibration of Fitch's asset assumptions following the
upgrade of Italy and, consequently, a rise in the highest
achievable rating to 'AA+' (see 'Fitch Upgrades 72 Italian SF
Tranches on Sovereign Upgrade; 44 Tranches to Positive Outlook'
dated 16 October 2025). The higher recovery base case considers
cumulative recovery rates of 36% (AF2) and 25% (AF3) and the
originator's new recovery strategy that is more reliant on regular
non-performing loan (NPL) disposals.

Stable Performance: Asset performance has been in line with Fitch's
expectations, with weighted average (WA) default base cases of 2.6%
for both AF2 and AF3. Cumulative defaults as a percentage of the
initial asset balance reached 1.4% for AF2 and 1.5% for AF3, while
arrears of three months and over remained stable at 0.3% for both
deals.

Sequential Switch Protects Tail Risk: For both transactions, the
class A to F notes can repay pro rata until a sequential redemption
event occurs, which is when cumulative defaults on the portfolio
exceed certain thresholds or an uncleared principal deficiency
ledger is recorded. However, the tail risk is mitigated by a
mandatory switch to sequential pay-down when the outstanding
collateral balance falls below 10%.

Payment Interruption Risk Mitigated: Principal can be drawn to
cover senior fees and interest shortfall on the class A to C notes
for AF2 and for class A to E notes for AF3. If principal drawings
are insufficient to cover shortfall and if interests are not
deferred, a liquidity reserve (available to the class A to C notes
for AF 2 and to class A to E notes for AF 3) may be used. The class
D and E notes interest for AF2 is to be paid ultimately by the
legal final maturity of the notes unlike for the class A to C
notes, which receive timely interest payments when most senior.

'AA+sf' Sovereign Cap: The class A notes are rated 'AA+sf', six
notches above Italy's rating (BBB+/Stable/F2), which is the highest
achievable rating for Italian structured finance and covered bonds.
The Stable Outlook on the senior notes reflects that on the
sovereign Long-Term Issuer Default Rating (IDR).

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

The notes rated at the highest achievable rating for Italian
structured finance transactions are sensitive to changes in Italy's
Long-Term IDR. A downgrade of the country's IDR and a lower related
rating cap for Italian structured finance deals could trigger a
downgrade of those notes' ratings.

Unexpected rises in the frequency of defaults or decreases in
recovery rates producing larger losses than the base case could
result in a negative rating action on the notes. For example, a
simultaneous increase of a default base case by 25% and a decrease
of the recovery base case by 25% would lead to downgrades of up to
two notches each for the class A to E notes of AF2 and class A to D
notes of AF3.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

An upgrade of Italy's IDR and a higher related rating cap for
Italian structured finance transactions could trigger an upgrade of
those notes rated at the sovereign cap, provided that available
credit enhancement is sufficient to compensate higher rating
stresses.

An unexpected fall in the frequency of defaults or rise in recovery
rates producing smaller losses than the base case could result in a
positive rating action on the notes. Most senior classes cannot be
upgraded because they are at the highest achievable rating for
Italian structured finance deals. A simultaneous decrease in the
frequency of defaults by 25% and increase in recovery rates by 25%
would lead to upgrades of up to four notches each for the class B
to E notes of AF2 and AF3.




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L U X E M B O U R G
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GARFUNKELUX HOLDCO 2: Fitch Lowers LongTerm IDR to 'C'
------------------------------------------------------
Fitch Ratings has downgraded Garfunkelux Holdco 2 S.A.'s (Lowell)
Long-Term Issuer Default Rating (IDR) to 'C' from 'CC'. Fitch has
also affirmed Garfunkelux Holdco 3 S.A.'s (GH3) senior secured debt
rating at 'C'. The Recovery Rating (RR) on the senior secured debt
is 'RR6'.

The downgrade follows a missed interest payment by Lowell on
February 1, 2026 on its EUR467 million floating-rate senior secured
notes due 2029, which triggered the grace period.

Key Rating Drivers

Missed Coupon Payment: Lowell failed to meet the coupon payment due
on February 1, 2026 amid ongoing discussions with lenders on a debt
restructuring. The start of a grace or cure period following
non-payment of a material financial obligation is commensurate with
a 'C' Long-Term IDR, which indicates 'Near Default' under Fitch's
rating definitions.

Grace Period Extension: On February 2, Lowell launched a consent
solicitation to extend the grace period in relation to non-payment
of certain upcoming interest payments for its 2028 and 2029 senior
secured notes. Providers of Lowell's backstop facility, secured in
November 2025, who own the majority of the senior secured notes,
have agreed to vote in favour of such extension and deferral.

Subsequent Debt Restructuring: Lowell secured EUR200 million of new
asset-backed financing (ABS), backstopped by funds managed and
advised by Arini Capital Management, in November 2025. The company
also disclosed that it is working on a broader balance sheet
recapitalisation to be launched by March 1, 2026.

As of February 2, 2026, investors have subscribed, in cash, for an
aggregate of EUR113 million in senior notes under the ABS facility.
The cash proceeds from the subscription were used by the ABS
special purpose vehicle to partly fund the purchase of certain
non-performing receivables from other entities in the Lowell
group.

ESG - Governance: As the largest bondholder, Arini Capital
Management was permitted certain governance rights, including the
right to nominate an independent non-executive director to the
boards of certain Lowell entities. In its view, this results in
weakened creditor protection for the minority bondholders and
resulted in lower recovery expectations for the senior secured
notes.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

Fitch would consider failure to cure the missed coupon payment
within the original 30-day grace period as an event of default,
which would result in a further downgrade of the Long-Term IDR.

A debt restructuring that would constitute a distressed debt
exchange under Fitch's criteria would also result in a downgrade.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

Lowell's announcement of the upcoming broader balance sheet
recapitalisation limits rating upside. Fitch will monitor the
progress of the consent solicitation and coupon deferrals and
assign a rating to the new capital structure once the company and
lenders decide on a restructuring.

DEBT AND OTHER INSTRUMENT RATINGS: KEY RATING DRIVERS

The affirmation of the senior secured notes' debt rating at
'C'/'RR6' reflects Fitch's view of poor recovery prospects given a
large amount of debt ranking senior to the rated notes, including
the new ABS facility and the recent securitisation - Wolf IV -
which remains on the balance sheet.

DEBT AND OTHER INSTRUMENT RATINGS: RATING SENSITIVITIES

The debt rating is sensitive to changes in Lowell's Long-Term IDR.

ADJUSTMENTS

The 'c' Standalone Credit Profile (SCP) is below the 'ccc+' implied
SCP due to the following adjustment reason: weakest link - funding,
liquidity and coverage (negative).

The 'b' business profile score is below the 'bbb' implied score due
to the following adjustment reason: business model (negative).

The 'ccc+' earnings and profitability score is below the 'bb'
implied score due to the following adjustment reason: earnings
stability (negative).

The 'c' funding, liquidity and coverage score is below the 'b'
implied score due to the following adjustment reason: funding
flexibility (negative).

RATING ACTIONS

   Entity/Debt             Rating          Recovery   Prior
   -----------             ------          --------   -----
Garfunkelux
Holdco 3 S.A.

   senior secured    LT     C  Affirmed    RR6        C

Garfunkelux
Holdco 2 S.A.        LT IDR C  Downgrade              CC




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T U R K E Y
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TURKCELL ILETISIM: Fitch Alters Outlook on 'BB-' IDR to Positive
----------------------------------------------------------------
Fitch Ratings has revised the Outlook on Turkcell Iletisim
Hizmetleri A.S.'s (Tcell) Long-Term Foreign-Currency Issuer Default
Rating (IDR) to Positive from Stable and affirmed all ratings

The rating action follows the revision of the Outlook on Turkey's
Long-Term IDRs to Positive from Stable on January 23, 2026.
Tcell's high exposure to the Turkish economy means its Long-Term
Foreign-Currency IDR is influenced by the Turkish Country Ceiling,
which remains at 'BB-'. The revision of the Outlook reflects the
likely correlation of future rating actions with changes to the
sovereign rating, if the Country Ceiling moves in line with the
sovereign IDR.

The ratings affirmation also follows the update of Fitch's
Corporate Rating Criteria and the Sector Navigators - Addendum to
the Corporate Rating Criteria on January 9, 2026.

Corporate Rating Tool Inputs and Scores

Fitch scored Tcell as follows, using its Corporate Rating Tool
(CRT) to produce the Standalone Credit Profile (SCP):

The business and financial profile factors (score, relative
importance) are management ('bbb', lower), sector characteristics
('bbb', lower), market and competitive positioning ('bbb+',
higher), diversification and asset quality ('bb+', moderate),
company operational characteristics ('bb+', moderate),
profitability ('bbb+', moderate), financial structure ('bbb-',
lower), and financial flexibility ('bb', higher).

The quantitative financial subfactors are based on standard CRT
financial period parameters: 20% weight for historical FY24, 40%
for forecast FY25 and 40% for forecast FY26.

The governance assessment of 'good' results in no adjustment.

The operating environment assessment of 'bb-' results in an
adjustment of -1 notch.

The SCP is 'bb'.

To derive the IDR:

Application of Fitch's Parent Subsidiary Linkage Rating Criteria
results in a consolidated profile +1 approach.

Application of Fitch's Government Related Entities Rating Criteria
results in a standalone approach.

Country Ceiling considerations apply and result in an adjustment of
-1 notch.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

- EBITDA net leverage above 3.2x on a sustained basis

- Material deterioration in pre-dividend free cash flow margins or
in the regulatory or operating environments

- Sustained increase in FX mismatch between net debt and cash
flows

- A downward revision of Turkiye's Country Ceiling

- Excessive reliance on short-term funding, without adequate
liquidity over the next 12-18 months

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

- An upward revision of Turkiye's Country Ceiling, assuming no
change in Tcell's underlying credit quality

Issuer Profile

Tcell is the leading mobile network operator in Turkiye with
leading market shares in mobile, alongside fibre broadband and IPTV
providing a converged product.

Public Ratings with Credit Linkage to other ratings

Tcell's ratings are linked to the sovereign ratings of Turkiye, in
particular its LTFC IDR, which is capped by Turkiye's Country
Ceiling.

RATING ACTIONS

   Entity/Debt             Rating             Recovery   Prior
   -----------             ------             --------   -----
Turkcell Iletisim
Hizmetleri A.S      

                    LT IDR  BB-     Affirmed             BB-

                    Natl LT AAA(tur)Affirmed             AAA(tur)

   senior
   unsecured        LT      BB-     Affirmed   RR4       BB-


TURKIYE WEALTH: Fitch Alters Outlook on 'BB-' IDR to Positive
-------------------------------------------------------------
Fitch Ratings has revised Turkiye Wealth Fund's (TWF) Outlook to
Positive from Stable, while affirming its Long-Term Foreign- and
Local-Currency Issuer Default Ratings (IDRs) at 'BB-'.

Key Rating Drivers

The rating actions follow the revision of the Outlook on Turkiye's
Long-Term IDRs to Positive from Stable.  This is because Fitch
equalises the ratings of TWF - as a Government-Related Entity (GRE)
of Turkiye - with those of the sovereign, based on its view that
extraordinary support from the Turkish state would be 'Virtually
certain', irrespective of its 'b' Standalone Credit Profile
assessment.

The rating equalisation reflects a support score of 55, out of a
maximum 60, under its GRE Rating Criteria, based on Fitch's
assessment of 'Very strong' decision-making and oversight,
preservation of government policy role and contagion risk, and
'Strong' precedents of support.

Issuer Profile

TWF is Turkiye's only sovereign wealth fund, overseeing key
state-owned companies on behalf of the government and supporting
the economy in line with the national strategic agenda. At
end-2024, TWF's consolidated assets were about30% of national GDP.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

- A negative rating action on Turkiye would be reflected on TWF's
ratings.

- A dilution of the overall support factors leading to a score
below 45 under its GRE Criteria could lead to a downgrade.

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

- An upgrade of the sovereign would lead to a similar rating action
on TWF, provided that support factors are unchanged.

Public Ratings with Credit Linkage to other ratings

TWF's IDRs are credit-linked to the Turkish sovereign ratings.

RATING ACTIONS

   Entity/Debt                     Rating              Prior
   -----------                     ------              -----
Turkiye Wealth Fund    

                       LT IDR       BB-    Affirmed     BB-

                       ST IDR       B      Affirmed     B

                       LC LT IDR    BB-    Affirmed     BB-

                       LC ST IDR    B      Affirmed     B

    senior unsecured   LT           BB-    Affirmed     BB-




===========================
U N I T E D   K I N G D O M
===========================

ALL THINGS GREEK: Quantuma Advisory Named as Administrators
-----------------------------------------------------------
All Things Greek Limited, trading as The Melusine, was placed into
administration proceedings in the Business and Property Courts of
England and Wales, Insolvency & Companies List (ChD), Court Number
CR-2026-000867.  Nicholas Simmonds and Chris Newell of Quantuma
Advisory Limited were appointed as joint administrators on January
30, 2026.

All Things Greek Limited operates in the hospitality sector as a
restaurant business.

The company's registered office is at 26 Allonby Way, Aylesbury,
HP21 7JA, and is in the process of being changed to 1st Floor, 21
Station Road, Watford, Hertfordshire, WD17 1AP.

Its principal trading address is Unit K, Ivory House, St Katharine
Docks, East Smithfield, London, E1W 1AT.

The Joint Administrators are:

     Nicholas Simmonds (IP No. 9570)
     Chris Newell (IP No. 13690)
     Quantuma Advisory Limited
     1st Floor, 21 Station Road
     Watford, Hertfordshire WD17 1AP

For further details contact:

     Glenn Adams
     Tel No: 01923 954172
     Email: Glenn.Adams@quantuma.com


CENTURY CAPITAL: RSM UK Named as Administrators
-----------------------------------------------
Century Capital Partners Limited was placed into administration
proceedings in the High Court of Justice, Business and Property
Courts of England and Wales, Insolvency & Companies List (ChD),
Court Number CR-2026-000705, and Damian Webb, Glen Carter, and
James Dowers of RSM UK Restructuring Advisory LLP were appointed as
joint administrators on January 30, 2026.

Century Capital Partners Limited is a bridge lender.

The company's registered office and principal trading address is at
2nd Floor Connaught House, 1-3 Mount Street, London, W1K 3NB.

The joint administrators can be reached at:

     Damian Webb (IP No. 14970)
     James Dowers (IP No. 14450)
     RSM UK Restructuring Advisory LLP
     25 Farringdon Street
     London, EC4A 4AB

     Glen Carter (IP No. 26072)
     RSM UK Restructuring Advisory LLP
     Highfield Court
     Tollgate, Chandlers Ford
     Eastleigh, SO53 3TY

For further details, contact:

     Damian Webb and James Dowers
     Tel: 020 3201 8000

     Glen Carter
     Tel: 02380 646 464


GUYS EATING: FRP Advisory Named as Administrators
-------------------------------------------------
Guys Eating Establishments Limited was placed into administration
proceedings in the High Court of Justice, Business and Property
Courts, Court Number CR-2026-000096, and Lila Thomas and Jessica
Leeming of FRP Advisory Trading Limited were appointed as joint
administrators on February 2, 2026.

Guys Eating Establishments Limited traded as Guys Thatched Hamlet
and specialized in hotels and similar accommodation.

The company's registered office is at Chandler House, 7 Ferry Road
Office Park, Riversway, Preston PR2 2YH (to be changed to c/o FRP
Advisory Trading Limited, Derby House, 12 Winckley Square, Preston,
PR1 3JJ).

Its principal trading address is at Canalside, St Michael's Rd,
Garstang, Bilsborrow, Preston, PR3 0RS.

The joint administrators can be reached at:

     Lila Thomas (IP No. 9608)
     Jessica Leeming (IP No. 30402)
     FRP Advisory Trading Limited
     Derby House
     12 Winckley Square
     Preston, PR1 3JJ

For further details, contact:

     The Joint Administrators
     Tel No: 01772 440700
     Alternative contact: Nick Saunders
     Email: Nick.Saunders@frpadvisory.com


HARPERS & HURLINGHAM: Crowe U.K. Named as Administrators
--------------------------------------------------------
Harpers & Hurlingham Limited was placed into administration by
order of the High Court of Justice, Court Number CR-2026-000647.
Steven Edwards and Mark Holborow of Crowe U.K. LLP were appointed
as joint administrators on January 29, 2026.

Harpers & Hurlingham Limited operates as a real estate agency.

The company's registered office is at 5 West Court, Enterprise
Road, Maidstone, Kent, ME15 6JD.

Its principal trading address is The Cornerhouse, Stone Street,
Cranbrook, Kent, TN17 3HE.

The Joint Administrators are:

     Steven Edwards (IP No. 26090)
     Mark Holborow (IP No. 22834)
     Crowe U.K. LLP
     2nd Floor, Medway Bridge House
     1-8 Fairmeadow
     Maidstone, Kent, ME14 1JP
     Tel No: 01622 767 676

For further information, contact:

     Laura Macukat
     Crowe U.K. LLP
     Tel No: 01622 767 676
     Email: recoverysolutions@crowe.co.uk


M.P.M. CONSUMER PRODUCTS: Leonard Curtis Named as Administrators
----------------------------------------------------------------
M.P.M. Consumer Products Limited was placed into administration
proceedings in the High Court of Justice, Business and Property
Courts of England and Wales, Insolvency & Companies List (ChD),
Court Number CR-2026-000683, and Mike Dillon and Andrew Knowles of
Leonard Curtis were appointed as joint administrators on January
30, 2026.

M.P.M. Consumer Products Limited engaged in the manufacture and
supply of household and personal care products.

Its registered office is at 33 Croft Street, Clayton, Manchester,
M11 4RQ.

The joint administrators can be reached at:

     Mike Dillon (IP No. 24610)
     Andrew Knowles (IP No. 24850)
     Leonard Curtis
     Riverside House
     Irwell Street
     Manchester, M3 5EN

For further details, contact:

     The Joint Administrators
     Tel No: 0161 831 9999
     Email: recovery@leonardcurtis.co.uk
     Alternative contact: Amelia Heeds


NHB 2026: Arafino Advisory Named as Administrators
--------------------------------------------------
NHB 2026 Limited (formerly Notting Hill Bakery Limited, previously
Sally Clarke Bakery Limited) was placed into administration in the
High Court of Justice, Business and Property Courts of England and
Wales, Insolvency and Companies List, Court Number CR-2026-000629.
Simon Bonney and James Varney of Arafino Advisory Limited were
appointed as joint administrators on January 29, 2026.

NHB 2026 Limited operates a bakery business.

The company's registered office is c/o Arafino Advisory Limited, at
25 Southampton Buildings, London, WC2A 1AL.

Its principal trading address is 283 Westbourne Grove, London, W11
2QA.

The Joint Administrators are:

     Simon Bonney (IP No. 9379)
     James Varney (IP No. 27950)
     Arafino Advisory Limited
     Central Court
     25 Southampton Buildings
     London, WC2A 1AL

For further information, contact:

     Archie Edmonds
     Arafino Advisory Limited
     Email: archie.edmonds@arafino.com


SG UK: KBL Advisory Named as Administrators
-------------------------------------------
SG UK International Limited was placed into administration
proceedings in the High Court of Justice, Business and Property
Court in Manchester, Company and Insolvency List, Court Number
CR-2026-MAN-0092.  Steve Kenny and Richard Cole of KBL Advisory Ltd
were appointed as joint administrators on January 30, 2026.

SG UK International Limited specialized in the weaving of
textiles.

The company's registered office and principal trading address is at
7a Frontier Park, Frontier Avenue, Blackburn, BB1 3AL.

The joint administrators can be reached at:

     Steve Kenny (IP No. 24030)
     Richard Cole (IP No. 26070)
     KBL Advisory Ltd
     Stamford House
     Northenden Road
     Sale, Cheshire, M33 2DH

For further details, contact:

     Freddie Pass
     Email: freddie.pass@kbl-advisory.com


SOUTH EAST BOTTLING: Exigen Group Named as Administrators
---------------------------------------------------------
South East Bottling Limited was placed into administration
proceedings in the High Court of Justice, Business and Property
Courts in Manchester, Court Number CR-2026-000117, and David Kemp
and Richard Hunt of Exigen Group Limited were appointed as joint
administrators on January 28, 2026.

South East Bottling Limited specialized in the manufacture of
beer.

Its registered office is at Warehouse W, 3 Western Gateway, Royal
Victoria Docks, London, E16 1BD.

Its principal trading address is Unit 2 Northdown Road, St. Peters,
Broadstairs, Kent, CT10 3JP.

The joint administrators can be reached at:

     David Kemp (IP No. 24510)
     Richard Hunt (IP No. 21772)
     Exigen Group Limited
     Warehouse W
     3 Western Gateway
     Royal Victoria Docks
     London, E16 1BD

For further details, contact:

     David Kemp
     Tel No: 0207 538 2222


UNI REALISATIONS 2026: Begbies Traynor Named as Administrators
--------------------------------------------------------------
UNI Realisations 2026 Limited was placed into administration
proceedings in the High Court of Justice, Business and Property
Courts of England and Wales, Court Number CR-2025-009130.  Julie
Anne Palmer and Andrew Hook of Begbies Traynor (Central) LLP were
appointed as joint administrators on January 23, 2026.

UNI Realisations 2026 Limited, formerly known as Unit Engineers &
Constructors Limited, specialized in construction activities.

The company's registered office is currently at Unit House, Elba
Business Park, Elba Crescent, Swansea, West Glamorgan, SA1 8QE and
is shortly changing to c/o Begbies Traynor (Central) LLP, Units 1-3
Hilltop Business Park, Devizes Road, Salisbury, Wiltshire, SP3
4UF.

The joint administrators can be reached at:

     Julie Anne Palmer (IP No. 008835)
     Andrew Hook (IP No. 26150)
     Begbies Traynor (Central) LLP
     Units 1-3 Hilltop Business Park
     Devizes Road
     Salisbury, Wiltshire, SP3 4UF

Any person who requires further information may contact:

     Ryan Cullinane
     Begbies Traynor (Central) LLP
     Email: ryan.cullinane@btguk.com
     Tel No: 01722-435-190


[] Fitch Affirms Ratings on Six North American Telecom Issuers
--------------------------------------------------------------
Fitch Ratings has affirmed six North American telecommunication
companies' and their related subsidiaries' and affiliates' ratings
and also maintained Rating Watches on three companies and their
related subsidiaries' ratings:

  1. AT&T, Inc.
  2. Charter Communications, Inc.
  3. Cincinnati Bell, Inc.
  4. Cox Enterprises, Inc.
  5. DIRECTV Entertainment Holdings, LLC
  6. Iridium Communications, Inc.
  7. Telephone and Data Systems, Inc.
  8. T-Mobile US, Inc.
  9. Viasat, Inc.

These actions follow the update of Fitch's "Corporate Rating
Criteria" and the "Sector Navigators Addendum to the Corporate
Rating Criteria" on Jan. 9, 2026. The companies' ratings and Rating
Outlooks are unaffected by the criteria changes.

RATING ACTIONS

Entity/Debt                Rating               Recovery   Prior

-----------                ------               --------   -----

New Cingular Wireless
Services, Inc.

                     LT IDR  BBB+  Rating Watch Maintained    BBB+


Connect U.S. FinCo LLC

                     LT IDR  B+    Affirmed                   B+
   senior secured    LT      BB    Affirmed               RR2 BB

Array Digital
Infrastructure, Inc.

                     LT IDR  BB+   Affirmed                   BB+
   senior unsecured  LT      BB+   Affirmed               RR4 BB+

Iridium Satellite LLC

                     LT IDR  BB    Affirmed                   BB
   senior secured    LT      BBB-  Affirmed              RR1 BBB-

Charter Communications,
Inc.

                     LT IDR  BB+  Rating Watch Maintained     BB+

Telephone and Data S
Systems, Inc.

                     LT IDR  BB+  Affirmed                    BB+
   senior unsecured  LT      BB+  Affirmed                RR4 BB+
   preferred         LT      BB-  Affirmed                RR6 BB-

Cox Communications, Inc.

                     LT IDR  BBB+ Rating Watch Maintained     BBB+

                     ST IDR  F1   Rating Watch Maintained     F1
   senior unsecured  LT      BBB+ Rating Watch Maintained     BBB+

   senior unsecured  ST      F1   Rating Watch Maintained     F1

Connect Bidco Limited

                     LT IDR  B+   Affirmed                    B+

Cox Enterprises, Inc.

                     LT IDR  BBB+ Rating Watch Maintained    BBB+
                     ST IDR  F1   Rating Watch Maintained    F1
   senior unsecured  LT      BBB+ Rating Watch Maintained    BBB+
   senior unsecured  ST      F1   Rating Watch Maintained    F1

T-Mobile USA, Inc.

                     LT IDR  BBB+ Affirmed                   BBB+
                     ST IDR  F2   Affirmed                   F2
   senior unsecured  LT      BBB+ Affirmed                   BBB+
   senior unsecured  ST      F2   Affirmed                   F2

Charter Communications Operating, LLC

                     LT IDR  BB+   Rating Watch Maintained    BB+
   senior secured    LT      BBB-  Rating Watch          RR1 BBB-
                                   Maintained

Iridium Communications Inc.

                     LT IDR  BB    Affirmed                   BB

DIRECTV Financing, LLC

                     LT IDR  BB    Affirmed                   BB
   senior secured    LT      BB+   Affirmed               RR2 BB+

Time Warner Cable
Enterprises LLC

                     LT IDR  BB+  Rating Watch Maintained     BB+
   senior secured    LT     BBB- Rating Watch Maintained RR1 BBB-

DIRECTV Entertainment
Holdings LLC

                     LT IDR  BB   Affirmed                    BB

Viasat Technologies Limited

                     LT IDR  B    Affirmed                    B

Bellsouth Telecommunications, LLC

                     LT IDR  BBB+ Rating Watch Maintained     BBB+

   senior unsecured  LT      BBB+ Rating Watch Maintained     BBB+


AT&T Enterprises, LLC

                     LT IDR  BBB+ Rating Watch Maintained     BBB+

   senior unsecured  LT      BBB+ Rating Watch Maintained     BBB+


Wisconsin Bell, LLC

                     LT IDR  BBB+ Rating Watch Maintained    BBB+
   senior unsecured  LT      BBB+ Rating Watch Maintained    BBB+

Connect Finco SARL

                     LT IDR  B+    Affirmed                   B+
   senior secured    LT      BB    Affirmed               RR2 BB

Pacific Bell Telephone Company

                     LT IDR  BBB+  Rating Watch Maintained    BBB+

   senior unsecured  LT      BBB+  Rating Watch Maintained    BBB+


AT&T Teleholdings, Inc.

                     LT IDR  BBB+  Rating Watch Maintained    BBB+

   senior unsecured  LT      BBB+  Rating Watch Maintained    BBB+


Indiana Bell Telephone
Company, LLC

                     LT IDR  BBB+  Rating Watch Maintained    BBB+

   senior unsecured  LT      BBB+  Rating Watch Maintained    BBB+


Time Warner Cable, LLC

                     LT IDR  BB+   Rating Watch Maintained    BB+
   senior secured    LT      BBB- Rating Watch Maintained RR1 BBB-


Cincinnati Bell
Telephone Company LLC

                     LT IDR  B     Affirmed                   B
   senior secured    LT      B+    Affirmed               RR3 B+

AT&T Mobility II LLC

                     LT IDR  BBB+  Rating Watch Maintained    BBB+


AT&T Mobility LLC

                     LT IDR  BBB+  Rating Watch Maintained    BBB+

   senior unsecured  LT      BBB+  Rating Watch Maintained    BBB+


Cincinnati Bell, Inc.

                     LT IDR  B     Affirmed                    B
   senior secured    LT      B+    Affirmed               RR3 B+

T-Mobile US, Inc.

                     LT IDR  BBB+  Affirmed                   BBB+


Viasat, Inc.

                     LT IDR  B     Affirmed                   B
   senior unsecured  LT      CCC+  Affirmed               RR6 CCC+

   senior secured    LT      BB-   Affirmed               RR2 BB-

CCO Holdings, LLC

                     LT IDR  BB+   Rating Watch Maintained    BB+
   senior unsecured  LT      BB+  Rating Watch Maintained RR4 BB+

AT&T Inc.

                    LT IDR   BBB+  Rating Watch Maintained   BBB+
                    ST IDR   F2    Affirmed                  F2
   senior unsecured LT       BBB+  Rating Watch Maintained   BBB+
   preferred        LT       BBB-  Rating Watch Maintained   BBB-
   senior unsecured ST       F2    Affirmed                  F2

Sprint Capital Corp.

   senior unsecured LT       BBB   Affirmed                  BBB

Sprint
Communications LLC

                    LT IDR   BBB+  Affirmed                  BBB+

Sprint LLC

                    LT IDR   BBB+  Affirmed                  BBB+

DIRECTV Financing
Co-Obligor, Inc.

   senior secured   LT       BB+   Affirmed                  BB+

AT&T DW Holdings,
Inc.

                    LT IDR   BBB+ Rating Watch Maintained   BBB+
   senior unsecured LT       BBB+ Rating Watch Maintained   BBB+

Key Rating Drivers

Corporate Rating Tool Inputs and Scores

AT&T, Inc.

Fitch scored the issuer as follows, using its Corporate Rating Tool
(CRT) to produce the Standalone Credit Profile (SCP):

- Business and financial profile factors (assessment, relative
importance): Management (bbb, Moderate), Sector Characteristics
(a-, Lower), Market and Competitive Positioning (a+, Higher),
Diversification and Asset Quality (a, Moderate), Company
Operational Characteristics (a, Moderate), Profitability (a,
Moderate), Financial Structure (bbb-, Higher), and Financial
Flexibility (bbb+, Moderate).

- The quantitative financial subfactors are based on custom CRT
financial period parameters: 15% weight for the historical year
2024, 5% for the forecast year 2025, 40% for the forecast year 2026
and 40% for the forecast year 2027.

- The Governance assessment of 'Good' results in no adjustment.

- The Operating Environment assessment of 'aa-' results in no
adjustment.

- The SCP is 'bbb+'.

Charter Communications, Inc.

Fitch scored the issuer as follows, using its Corporate Rating Tool
(CRT) to produce the Standalone Credit Profile (SCP):

- Business and financial profile factors (assessment, relative
importance): Management (bbb, Lower), Sector Characteristics (bbb+,
Lower), Market and Competitive Positioning (a-, Moderate),
Diversification and Asset Quality (bbb, Moderate), Company
Operational Characteristics (bbb+, Moderate), Profitability (a-,
Moderate), Financial Structure (bb, Higher), and Financial
Flexibility (bbb+, Moderate).

- The quantitative financial subfactors are based on standard CRT
financial period parameters: 20% weight for the latest historical
year 2024, 40% for the forecast year 2025 and 40% for the forecast
year 2026.

- The Governance assessment of 'Good' results in no adjustment.

- The Operating Environment assessment of 'aa-' results in no
adjustment.

- The SCP is 'bb+'.

Cincinnati Bell, Inc.

Fitch scored the issuer as follows, using its Corporate Rating Tool
(CRT) to produce the Standalone Credit Profile (SCP):

- Business and financial profile factors (assessment, relative
importance): Management (bbb-, Moderate), Sector Characteristics
(bbb, Lower), Market & Competitive Positioning (bb-, Moderate),
Diversification and Asset Quality (bb-, Moderate), Company
Operational Characteristics (bbb, Moderate), Profitability (bbb-,
Moderate), Financial Structure (ccc+, Higher), and Financial
Flexibility (b, Higher).

- The quantitative financial subfactors are based on standard CRT
financial period parameters: 20% weight for the latest historical
year 2024, 40% for the forecast year 2025 and 40% for the forecast
year 2026.

- The Governance Impact assessment of 'Good' results in no
adjustment.

- The Operating Environment Impact assessment of 'aa-' results in
no adjustment.

- The SCP is 'b'.

Cox Enterprises, Inc.

Fitch scored the issuer as follows, using its Corporate Rating Tool
(CRT) to produce the Standalone Credit Profile (SCP):

- Business and financial profile factors (assessment, relative
importance): Management (bbb, Moderate), Sector Characteristics
(bbb+, Moderate), Market and Competitive Positioning (a-,
Moderate), Diversification and Asset Quality (bbb, Moderate),
Company Operational Characteristics (bbb+, Moderate), Profitability
(bbb, Higher), Financial Structure (bbb+, Higher), and Financial
Flexibility (a+, Moderate).

- The quantitative financial subfactors are based on standard CRT
financial period parameters: 20% weight for the latest historical
year 2024, 40% for the forecast year 2025 and 40% for the forecast
year 2026.

- The Governance assessment of 'Good' results in no adjustment.

- The Operating Environment assessment of 'aa-' results in no
adjustment.

- The SCP is 'bbb+'.

DIRECTV Entertainment Holdings, LLC

Fitch scored the issuer as follows, using its Corporate Rating Tool
(CRT) to produce the Standalone Credit Profile (SCP):

- Business and financial profile factors (assessment, relative
importance): Management (bbb-, Lower), Sector Characteristics (bb+,
Lower), Market & Competitive Positioning (b+, Higher),
Diversification and Asset Quality (bb+, Moderate), Company
Operational Characteristics (bbb, Moderate), Profitability (bb,
Higher), Financial Structure (a, Moderate), and Financial
Flexibility (bb+, Moderate).

- The quantitative financial subfactors are based on custom CRT
financial period parameters: 10% weight for the historical year
2024, 35% for the forecast year 2025, 35% for the forecast year
2026 and 20% for the forecast year 2027.

- The Governance Impact assessment of 'Good' results in no
adjustment.

- The Operating Environment Impact assessment of 'aa-' results in
no adjustment.

- The SCP is 'bb'.

Iridium Communications, Inc.

Fitch scored the issuer as follows, using its Corporate Rating Tool
(CRT) to produce the Standalone Credit Profile (SCP):

- Business and financial profile factors (assessment, relative
importance): Management (bbb-, Lower), Sector Characteristics (a-,
Lower), Market & Competitive Positioning (b+, Higher),
Diversification and Asset Quality (bbb-, Moderate), Company
Operational Characteristics (bbb, Moderate), Profitability (a-,
Moderate), Financial Structure (bbb-, Higher), and Financial
Flexibility (bb, Moderate).

- The quantitative financial subfactors are based on standard CRT
financial period parameters: 20% weight for the latest historical
year 2024, 40% for the forecast year 2025 and 40% for the forecast
year 2026.

- The Governance Impact assessment of 'Good' results in no
adjustment.

- The Operating Environment Impact assessment of 'a' results in no
adjustment.

- The SCP is 'bb'.

Telephone and Data Systems, Inc.

Fitch scored the issuer as follows, using its Corporate Rating Tool
(CRT) to produce the Standalone Credit Profile (SCP):

- Business and financial profile factors (assessment, relative
importance): Management (bbb-, Moderate), Sector Characteristics
(bbb+, Lower), Market and Competitive Positioning (bb, Higher),
Diversification and Asset Quality (bb+, Moderate), Company
Operational Characteristics (bbb, Moderate), Profitability (bbb,
Moderate), Financial Structure (bb, Higher), and Financial
Flexibility (a, Moderate).

- The quantitative financial subfactors are based on custom CRT
financial period parameters: 10% weight for the historical year
2024, 40% for the forecast year 2026, 40% for the forecast year
2027 and 10% for the forecast year 2028.

- The Governance assessment of 'Good' results in no adjustment.

- The Operating Environment assessment of 'aa-' results in no
adjustment.

- The SCP is 'bb+'.

T-Mobile US, Inc.

Fitch scored the issuer as follows, using its Corporate Rating Tool
(CRT) to produce the Standalone Credit Profile (SCP):

- Business and financial profile factors (assessment, relative
importance): Management (bbb, Moderate), Sector Characteristics
(a-, Lower), Market and Competitive Positioning (a+, Moderate),
Diversification and Asset Quality (bbb, Higher), Company
Operational Characteristics (a-, Moderate), Profitability (a,
Moderate), Financial Structure (a-, Higher), and Financial
Flexibility (bbb+, Moderate).

- The quantitative financial subfactors are based on standard CRT
financial period parameters: 20% weight for the latest historical
year 2024, 40% for the forecast year 2025 and 40% for the forecast
year 2026.

- The Governance assessment of 'Good' results in no adjustment.

- The Operating Environment assessment of 'aa-' results in no
adjustment.

- The SCP is 'bbb+'.

Viasat, Inc.

Fitch scored the issuer as follows, using its Corporate Rating Tool
(CRT) to produce the Standalone Credit Profile (SCP):

- Business and financial profile factors (assessment, relative
importance): Management (bb+, Moderate), Sector Characteristics
(a-, Lower), Market & Competitive Positioning (bb, Moderate),
Diversification and Asset Quality (bbb, Moderate), Company
Operational Characteristics (bb, Moderate), Profitability (bb+,
Moderate), Financial Structure (b, Higher), and Financial
Flexibility (b+, Moderate).

- The quantitative financial subfactors are based on standard CRT
financial period parameters: 20% weight for the latest historical
year 2024, 40% for the forecast year 2025 and 40% for the forecast
year 2026.

- B+ to CC considerations apply in Fitch's analysis and result in
an adjustment of -1 notch(es).

- The Governance Impact assessment of 'Good' results in no
adjustment.

- The Operating Environment Impact assessment of 'a+' results in no
adjustment.

- The SCP is 'b'.


[] Fitch Affirms Ratings on Three Education Services Companies
--------------------------------------------------------------
Fitch Ratings has affirmed three education services companies'
ratings:

  1. Arden Bidco Limited
  2. Global Academic Holdings Ltd
  3. Lernen Bidco Limited (Cognita)

These actions follow the update of Fitch's Corporate Rating
Criteria and the Sector Navigators - Addendum to the Corporate
Rating Criteria on January 9, 2026.

Corporate Rating Tool Inputs and Scores

Fitch scored the issuers as follows, using its Corporate Rating
Tool (CRT) to produce the Standalone Credit Profile (SCP):

Arden Bidco Limited

The business and financial profile factors (assessment, relative
importance) are management ('bb', lower), sector characteristics
('bb-', moderate), market and competitive positioning ('b',
moderate), diversification and asset quality ('b', higher), company
operational characteristics ('bb-', moderate), profitability ('a',
lower), financial structure ('b-', higher) and financial
flexibility ('b-', moderate).

The quantitative financial subfactors are based on custom CRT
financial period parameters: 40% weight for forecast year 2025 (FYE
May 2026), 40% forecast year 2026 (FYE May 2027) and 20% for
forecast year 2027 (FYE May 2028).

Assessments of the quantitative financial subfactors also include
bespoke calculations.

'B+' to 'CC' considerations apply in its analysis and result in no
adjustment.

The governance assessment of 'some deficiencies' results in no
adjustment.

The operating environment assessment of 'aa-' results in no
adjustment.

The SCP is 'b'.

Global Academic Holdings Ltd

The business and financial profile factors (assessment, relative
importance) are management ('bb', moderate), sector characteristics
('b+', higher), market and competitive positioning ('bb-',
moderate), diversification and asset quality ('bb+', moderate),
company operational characteristics ('bb', moderate), profitability
('bbb+', lower), financial structure ('bbb-', moderate) and
financial flexibility ('b+', higher).

The quantitative financial subfactors are based on custom CRT
financial period parameters: 40% weight for forecast year 2026 (FYE
May 2027), 40% for forecast year 2027 (FYE May 2028) and 20% for
forecast year 2028 (FYE May 2029).

Assessments of the quantitative financial subfactors also include
bespoke calculations.

The governance assessment of 'good' results in no adjustment.

The operating environment assessment of 'a+' results in no
adjustment.

The SCP is 'bb-'.

Lernen Bidco Limited

The business and financial profile factors (assessment, relative
importance) are management ('b+', moderate), sector characteristics
('bbb-', higher), market and competitive positioning ('bb',
moderate), diversification and asset quality ('bb+', moderate),
company operational characteristics ('bb+', moderate),
profitability ('bbb+', lower), financial structure ('ccc+', higher)
and financial flexibility ('b', higher).

The quantitative financial subfactors are based on custom CRT
financial period parameters: 10% weight for forecast year 2026 (FYE
August 2026), 60% for forecast year 2027 (FYE August 2027) and 30%
for forecast year 2028 (FYE August 2028).

Assessments of the quantitative financial subfactors also include
bespoke calculations.

'B+' to 'CC' considerations apply in its analysis and result in no
adjustment.

The governance assessment of 'some deficiencies' results in no
adjustment.

The operating environment assessment of 'a-' results in no
adjustment.

The SCP is 'b'.

RATING ACTIONS

   Entity/Debt               Rating           Recovery   Prior
   -----------               ------           --------   -----
Arden Bidco Limited    LT IDR B    Affirmed              B

   senior secured      LT     B+   Affirmed   RR3        B+

Lernen Bidco Limited   LT IDR B    Affirmed              B

   senior secured      LT     B    Affirmed   RR4        B

Lernen US Finco LLC

   senior secured      LT     B    Affirmed   RR4        B

GAH Finco Limited

   senior secured      LT     BB+  Affirmed   RR2        BB+

Global Academic
Holdings Ltd           LT IDR BB-  Affirmed              BB-



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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-Europe 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, Rousel Elaine T. Fernandez, Joy A. Agravante,
Julie Anne L. Toledo, Ivy B. Magdadaro, and Peter A. Chapman,
Editors.

Copyright 2026.  All rights reserved.  ISSN 1529-2754.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
written permission of the publishers.

Information contained herein is obtained from sources believed to
be reliable, but is not guaranteed.

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


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