/raid1/www/Hosts/bankrupt/TCRAP_Public/250128.mbx        T R O U B L E D   C O M P A N Y   R E P O R T E R

                     A S I A   P A C I F I C

          Tuesday, January 28, 2025, Vol. 28, No. 20

                           Headlines



A U S T R A L I A

B.L.R. EARTHMOVING: First Creditors' Meeting Set for Feb. 4
LIFESTYLE HOMES: First Creditors' Meeting Set for Feb. 3
ORANGE GAMING: First Creditors' Meeting Set for Jan. 31
RADESKI GROUP: First Creditors' Meeting Set for Feb. 4
SALES SNIPER: First Creditors' Meeting Set for Jan. 31



B A N G L A D E S H

BANGLADESH: Hires Big Four Audit Firms to Review 'Robbed' Banks


C H I N A

CHINA EASTERN: Expects Narrowed Loss of Up to CNY4.3BB in 2024
CHINA SOUTHERN: Expects 2024 Loss to Narrow to CNY1.87BB
CHINA STATE CONSTRUCTION: US Unit Faces Fraud Probe Call
CHINA VANKE: Fitch Lowers Long-Term IDR to 'B-', On Watch Neg.


I N D I A

BASANTDEVI CHARITABLE: ICRA Keeps D Rating in Not Cooperating
BHOOMI GINNING: ICRA Keeps D Debt Rating in Not Cooperating
CHAROEN POKPHAND: ICRA Keeps B+ Debt Ratings in Not Cooperating
GO FIRST: Busy Bee Withdraws Plea Against Liquidation
IVRCL CHANDRAPUR: ICRA Keeps D Debt Rating in Not Cooperating

KBK CHEM: ICRA Keeps C Debt Rating in Not Cooperating Category
MANMEET ALLOYS: ICRA Keeps B+ Debt Rating in Not Cooperating
MEENAR INDUSTRIES: ICRA Keeps B Debt Ratings in Not Cooperating
MITTAL LIFE: ICRA Keeps B+ Debt Ratings in Not Cooperating
MNR COTTONS: ICRA Keeps B+ Debt Ratings in Not Cooperating

MUDRA DENIM: Penalty on Lenders for Delay Insolvency Set Aside
NANDAN SALES: ICRA Keeps B+ Rating in Not Cooperating Category
NISHI FOREX: ICRA Keeps D Debt Ratings in Not Cooperating
PROTHOM INDUSTRIES: ICRA Keeps D Debt Rating in Not Cooperating
PURULIA METAL: NCLT Approves INR55.51-cr Resolution Plan

RAMEE HOTELS: ICRA Keeps D Debt Ratings in Not Cooperating
ROYALS MARINE: ICRA Keeps B+ Debt Rating in Not Cooperating
S D RICE: ICRA Keeps B Debt Rating in Not Cooperating Category
S.P.R.L FOODS: ICRA Withdraws B+ Rating on INR22.38cr Loan
SUNSHINE EXPORTS: ICRA Keeps D Debt Rating in Not Cooperating

TOPLINK MOTORS: ICRA Keeps B+ Debt Ratings in Not Cooperating
UMA JEWELLERS: ICRA Keeps D Debt Ratings in Not Cooperating
UNITED COMPOSHEETS: ICRA Keeps B Debt Ratings in Not Cooperating
VARDHMAN VITRIFIED: ICRA Keeps D Debt Ratings in Not Cooperating
VEDANTA RESOURCES: Fitch Hikes Long-Term IDR to B+, Outlook Stable



N E W   Z E A L A N D

ACTIVE 4X4: Court to Hear Wind-Up Petition on Feb. 5
ALPINE DRINKS: In Liquidation, Owes Creditors NZD2.6 Million
BOLTER MANAGEMENT: Court to Hear Wind-Up Petition on Feb. 4
DELUXE BOX: Creditors' Proofs of Debt Due on Feb. 21
MONARCH KITCHEN: Temuka Cafe Declared Insolvent

NOEMAR HOMES: Khov Jones Appointed as Receivers
OMAHU COMMERCIALS: Waterstone Insolvency Appointed as Receivers


P H I L I P P I N E S

INTEGRATED MICRO-ELECTRONICS: Closes China Facility to Reduce Cost


S I N G A P O R E

BP-SH1 PTE: Creditors' Proofs of Debt Due on Feb. 24
CHUN HOE: Court to Hear Wind-Up Petition on Feb. 7
IMH EQUIPMENT: Court to Hear Wind-Up Petition on Feb. 7
QOOCO ASIA: Court Enters Wind-Up Order
S.H. MANAGEMENT: Court to Hear Wind-Up Petition on Jan. 31



X X X X X X X X

[*] BOND PRICING: For the Week Jan. 20, 2025 to Jan. 24, 2025

                           - - - - -


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

B.L.R. EARTHMOVING: First Creditors' Meeting Set for Feb. 4
-----------------------------------------------------------
A first meeting of the creditors in the proceedings of B.L.R.
Earthmoving Pty. Ltd. will be held on Feb. 4, 2025 at 11:00 a.m. at
Level 12, 503 Kent Street, in Sydney and via virtual meeting
technology.

Stephen Dixon of Hamilton Murphy Advisory was appointed as
administrator of the company on Jan. 22, 2025.


LIFESTYLE HOMES: First Creditors' Meeting Set for Feb. 3
--------------------------------------------------------
A first meeting of the creditors in the proceedings of Lifestyle
Homes Management (ACT) Pty Ltd will be held on Feb. 3, 2025 at
11:00 a.m. via telephone conference at KPT Restructuring, Suite 1
Level 20, 20 Bond Street in Sydney.

Jason Tang and Ozem Kassem of KPT Restructuring were appointed as
administrators of the company on Jan. 21, 2025.


ORANGE GAMING: First Creditors' Meeting Set for Jan. 31
-------------------------------------------------------
A first meeting of the creditors in the proceedings of Orange
Gaming Pty Ltd will be held on Jan. 31, 2025 at 11:00 a.m. at the
offices of BRI Ferrier, Level 26, 25 Bligh Street in Sydney and via
virtual meeting technology.

Peter Paul Krejci of BRI Ferrier was appointed as administrator of
the company on Jan. 20, 2025.


RADESKI GROUP: First Creditors' Meeting Set for Feb. 4
------------------------------------------------------
A first meeting of the creditors in the proceedings of Radeski
Group Pty Ltd and Radeski Earthmoving Pty Ltd will be held on Feb.
4, 2025 at 11:00 a.m. at Level 12, 503 Kent Street, in Sydney and
via virtual meeting technology.

Stephen Dixon of Hamilton Murphy Advisory was appointed as
administrator of the company on Jan. 22, 2025.


SALES SNIPER: First Creditors' Meeting Set for Jan. 31
------------------------------------------------------
A first meeting of the creditors in the proceedings of Sales Sniper
Consulting Pty Ltd will be held on Jan. 31, 2025 at 10:00 a.m. at
the offices of HoganSprowles Pty Ltd at Level 9, 60 Pitt Street in
Sydney and virtually via Zoom.

Michael Hogan of HoganSprowles was appointed as administrator of
the company on Jan. 21, 2025.




===================
B A N G L A D E S H
===================

BANGLADESH: Hires Big Four Audit Firms to Review 'Robbed' Banks
---------------------------------------------------------------
The Financial Times reports that Bangladesh's central bank has
hired Big Four accountancy firms EY, Deloitte and KPMG to conduct
an "asset quality review" of banks it claims lost US$17 billion to
businesspeople close to the regime of former leader Sheikh Hasina,
bank governor Ahsan Mansur has said.

In an interview with the Financial Times, Mansur said the
Bangladesh Financial Intelligence Unit had also formed 11 joint
investigation teams to track down and reclaim assets it believes
were bought with the funds siphoned out of the banks and to help to
prosecute those responsible.

The FT relates that Mansur, who was appointed central bank governor
by interim national leader Muhammad Yunus after Sheikh Hasina fled
to India in August, said the investigations would look at 10
leading Bangladeshi businesses as well as the ousted former leader
and her relatives.

According to the FT, the governor said the three international
accountancy firms had already begun work on the asset quality
review. "We will determine how much assets are performing, who's
not performing, who took that asset, and simultaneously we will do
a forensic audit," he said.

KPMG confirmed its Sri Lanka firm had been contracted to support
the review, notes FT. EY and Deloitte did not respond to a request
for comment.

Mansur, a former IMF official, has been tasked with helping to
stabilise Bangladesh's economy and beginning the process of
recovering what he estimates is at least BDT2 trillion (US$16.4
billion) "robbed" from banks during the 15 years when Hasina and
her Awami League party were in power, FT relates.

In an interview in October, Mansur told the Financial Times that
several leading banks had been taken over with the help of the
country's military intelligence agency, in some cases "at
gunpoint".  He said the asset quality review was looking at six
banks, in which five had shares held by S Alam, a conglomerate
headed by Singapore-based Bangladeshi tycoon Mohammed Saiful Alam.


"As part of that investigation, the old MDs of these banks have
been asked to take leaves of absence so that quality is unhindered
and the asset review is not interfered with," the FT quotes Mansur
as saying.

Bangladesh's Anti-Corruption Commission this month filed a case
against several people, including two of Alam's sons, charging them
with embezzling BDT11.3 billion in the form of loans, the FT notes.
A Dhaka court ordered the seizure of several properties in
connection with the case.

Alam's lawyers Quinn Emanuel Urquhart & Sullivan told the FT that
he and investors in the conglomerate had "committed no wrongdoing,
and they are prepared to commence legal proceedings to protect
their investments in Bangladesh, if necessary".

Quinn Emanuel said Alam and the group's investors "welcome
transparency and the application of international standards", but
that Mansur's position was conflicted as the principal driver of
the Yunus government's task force on banking sector reforms.

Alam's lawyers, who last month wrote to Yunus warning they were
prepared to launch international arbitration if they could not
solve their dispute with Dhaka, said accusations of money
laundering, and any other allegations, against the businessman and
his family were "baseless," the FT relays.  

The FT says the Yunus government has enlisted international help in
its efforts to trace and reclaim money it claims was taken out of
the country, including from the UK's International Anti-Corruption
Coordination Centre and the US Treasury. The Treasury is offering
Yunus's advisers technical assistance as Bangladesh prepares to
make formal requests for legal assistance from other countries.

                         About Bangladesh

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

As reported in the Troubled Company Reporter-Asia Pacific early
December 2024, Moody's Ratings downgraded the Government of
Bangladesh's long-term issuer and senior unsecured ratings to B2
from B1 and affirmed short-term issuer ratings at Not Prime. The
outlook has been changed to negative from stable.




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

CHINA EASTERN: Expects Narrowed Loss of Up to CNY4.3BB in 2024
--------------------------------------------------------------
The Standard reports that China Eastern Airlines expects its net
loss to narrow to up to CNY4.3 billion for 2024, compared to a loss
of CNY8.2 billion in 2023.

Net loss for the year is expected to range from CNY3.3 billion to
CNY4.3 billion, the company said in a filing on Jan. 24.

The Standard relates that the carrier recorded a total traffic
volume of 25.25 billion tonne-kilometres and a passenger traffic
volume of 140 million passengers, representing a year-on-year
increase of 36.32 percent and 21.59 percent, respectively, with a
year-on-year significant decrease in losses of operating results,
the filing said.

However, due to factors such as intensified competition in the
industry, insufficient demand for business trips, oil prices and
exchange rate fluctuations, the airline is expected to book a loss
in its operating results for 2024, it noted.

                    About China Eastern Airlines

Headquartered in Shanghai, China Eastern Airlines Corporation
Limited -- https://www.ceair.com/ -- together with its
subsidiaries, operates in the civil aviation industry in the
People's Republic of China, Hong Kong, Macau, Taiwan, and
internationally. The company offers passenger, cargo, mail
delivery, ground, tour operations, air catering, and other
miscellaneous services. It is also involved in flight training;
airline maintenance; the provision of import and export,
investment, leasing, and consultation; business aviation;
e-commerce platform and ticket agent; and property management
services, as well as the research and development of technology and
products in the field of aviation; and sale of goods. As of
December 31, 2022, the company operated a fleet of 778 aircraft,
including 775 passenger aircraft and 3 business aircraft.  

China Eastern Airlines reported net losses of CNY11.83 billion,
CNY12.21 billion and CNY37.38 billion for the years ended Dec. 31,
2020, 2021, and 2022, respectively.

CHINA SOUTHERN: Expects 2024 Loss to Narrow to CNY1.87BB
--------------------------------------------------------
The Standard reports that China Southern Airlines expects the net
loss for last year to narrow to between CNY1.25 billion and CNY1.87
billion.

That compared to a loss of CNY4.21 billion in 2023, The Standard
relates.

The civil aviation industry recovered at higher speed in 2024 as
the domestic economy continued to recover and the carrier actively
grasped the market opportunities, the company said in a filing on
Jan. 24.

However, due to factors including relatively slow recovery of the
international market, the sharp increase in the price of aircrafts
aviation materials due to the global supply chain disruptions as
well as the depreciation of the yuan, the airline was still facing
great operating pressure for the year, the filing said, The
Standard relays.

Headquartered in Guangzhou, China, China Southern Airlines Co. Ltd.
-- https://www.csair.com/en/index.shtml -- operates airlines, as
well as perform aircraft maintenance and air catering operations in
the People's Republic of China and internationally.  It provides
commercial airlines, cargo services, logistics operations, air
catering, utility service, hotel operation, travel services,
aircraft leasing, and Internet services.

China Southern Airlines reported annual net losses of CNY12.1
billion in 2021 and CNY32.70 billion in 2022.


CHINA STATE CONSTRUCTION: US Unit Faces Fraud Probe Call
--------------------------------------------------------
Bloomberg News reports that a creditor to an overseas arm of
China's largest construction company is asking a US bankruptcy
court to help investigate whether the firm may have committed
fraud.

China Construction America Inc. filed for Chapter 11 in New Jersey
last month. The company is a subsidiary of state-owned China State
Construction Engineering Corp.

The largest unsecured creditor of the case, BML Properties Ltd.,
wants the court to appoint an examiner to look for potential fraud
and misconduct, Bloomberg relays citing a motion filed on Jan. 23.
The request comes after CCA in October was ordered to pay $1.6
billion to BML, the developer of the long-delayed Baha Mar casino
resort in the Bahamas. The Manhattan judge in that case said at the
time that the contractor had "committed fraud beyond any doubt."

A CCA spokesman has said that ruling was deeply flawed, Bloomberg
relates.

CCA carries out construction and project management in areas
including New York and New Jersey, but it went under as policy
shifts hampered Chinese investment in the US, according to court
documents cited by Bloomberg.

An examiner should investigate the company's dealings with
affiliated companies from the time of the Baha Mar dispute up until
the US unit filed for bankruptcy, wrote BML's counsel. The
company's questionable acts include requesting a Chapter 11
financing from its parent, the counsel said.

The losses on the Baha Mar project "has nothing to do with" CCA's
operations and "BML is not entitled to its money back", wrote Yan
Wei, chairman and chief executive officer of CCA in a December
court document, Bloomberg relays.

The bankrupt firm doesn't have any funded debt, but has about $700
million of surety-bond obligations tied to construction projects
that could become due if the company couldn't complete the projects
or pay related costs, according to the document.

Bloomberg adds that the payment owed to BML is based on claims that
the developer is entitled to the return of its $830 million Baha
Mar project investment made back in 2011, along with prejudgment
interest accruing at 9% each year, among other things.

                    About CCA Construction Inc.

CCA Construction Inc., doing business as China Construction America
Inc., ProServ Shared Services, and Plaza Construction, was
established in 1993 as a Delaware corporation, and it is a direct
subsidiary of CSCEC Holding Company, Inc., also a Delaware
corporation. CSCEC Holding, CCA, and CCA's subsidiaries are
discrete pieces of CSCEC's broader business, which is operated by
more than 100 distinct entities located throughout the world, eight
of which are publicly traded. Together, the group of affiliated
entities makes up the largest construction company in the world,
operating in more than 100 countries and regions globally, covering
investment, development, construction engineering, survey and
design.

CCA Construction Inc. sought relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. D.N.J. Case No. 24-22548) on December 22,
2024. In the petition filed by Yan Wei, as chairman and chief
Executive officer, the Debtor reports reports estimated assets
between $100 million and $500 million and estimated liabilities
between $1 billion and $10 billion.

Honorable Bankruptcy Judge Christine M. Gravelle handles the case.

Debtor's General Bankruptcy Counsel are M. Natasha Labovitz, Esq.,
Sidney P. Levinson, Esq., Elie J. Worenklein, Esq., and Rory B.
Heller, Esq., at DEBEVOISE & PLIMPTON LLP, in New York.

Debtor's Bankruptcy Co-Counsel are Michael D. Sirota, Esq., Ryan T.
Jareck, Esq., Warren A. Usatine, Esq., and Felice R. Yudkin, Esq.,
at COLE SCHOTZ P.C., in Hackensack, New Jersey.

Debtor's Financial Advisor is BDO CONSULTING GROUP, LLC.

Debtor's Administrative Advisor us KURTZMAN CARSON CONSULTANTS,
LLC, dba VERITA GLOBAL.

CHINA VANKE: Fitch Lowers Long-Term IDR to 'B-', On Watch Neg.
--------------------------------------------------------------
Fitch Ratings has downgraded Chinese homebuilder China Vanke Co.,
Ltd.'s Long-Term Foreign- and Local-Currency Issuer Default Ratings
(IDRs) to 'B-', from 'B+'. Fitch has also downgraded the Long-Term
IDR on China Vanke's wholly owned subsidiary, Vanke Real Estate
(Hong Kong) Company Ltd (Vanke HK), to 'CCC+', from 'B', and its
senior unsecured rating and the rating on its outstanding senior
notes to 'CCC+', from 'B', with a Recovery Rating of 'RR4'. The
ratings are on Rating Watch Negative (RWN).

The downgrade reflects a deterioration in China Vanke's sales and
cash generation, which is eroding its liquidity buffer against
large capital market debt maturities in 2025.

The RWN reflects the uncertainty of China Vanke's near-term sales
performance, the company's ability to maintain stable onshore
funding access and the possible impact of recent media reports on
its top executive on homebuyers' confidence and the overall market
perception of the company.

Key Rating Drivers

Weakening Financial Flexibility: Fitch believes China Vanke's
financial flexibility has weakened as a result of negative free
cash flow (FCF) generation amid persistently weak contracted sales
and increasing capital-market debt maturities. China Vanke reported
unrestricted cash/short-term debt of 0.7x at end-September 2024,
down from 0.9x at end-June 2024. Fitch believes the company is
reliant on new onshore bank borrowings and proceeds from asset
disposals to repay its capital market debt of CNY36 billion
maturing in 2025.

Cash Flow to Stabilise: Fitch forecasts neural FCF in 2025,
supported by a further reduction in the company's land acquisition
activities and lower construction cash outflow in 2025 as a result
of the contraction in 2024 sales. Fitch estimates that FCF returned
to neutral in 4Q24, following sharp cash outflow of CNY22 billion
in 9M24. The negative FCF in 3Q24 was primarily due to the
repayment of CNY6 billion in supply-chain related payables, which
the company has stated are now fully repaid.

Uncertain Sales Outlook: Fitch projects sales of CNY197 billion in
2025, but this is subject to the uncertainty of China Vanke's sales
performance, given persistently weak market sentiment and recent
company news. Its projection represents a 20% drop from the
company's 2024 sales and falls short of its forecast 15% fall in
China's primary home sales. This anticipated decline contributes to
its neutral FCF forecast.

China Vanke's sales dropped by 35% in 2024, in line with its
expectations and slightly underperforming the 31% decline among
China's top-100 property developers, according to China Index
Academy.

Stable Banking Access Key: Fitch believes China Vanke will maintain
stable access to onshore secured bank lending. The company's total
bank borrowings remained steady in 3Q24, with China Vanke also
stating that it had attributable unencumbered investment-property
assets of around CNY80 billion that it aims to use as collateral to
secure asset-pledged investment-property loans and to replenish
liquidity.

Potential Asset-Disposal Proceeds: China Vanke expects a
substantial amount of asset disposal proceeds in the next 12
months, which could provide some buffer to the uncertain FCF
generation. However, Fitch has not included any asset disposal
proceeds in its 2025 cash flow forecast in view of the
unpredictable timing.

Subsidiary's Ratings Notched Down: Vanke HK is China Vanke's sole
offshore financing platform. Fitch assesses the subsidiary under
the "stronger parent" path in its Parent and Subsidiary Linkage
Rating Criteria. The Vanke HK's ratings are one notch below those
of its parent, based on its assessment of 'Medium' legal, strategic
and operational incentives for the parent to provide support.

Derivation Summary

China Vanke's ratings are constrained by its liability and cash
flow profile amid substantial capital-market debt maturities in
2025. China Vanke's liquidity profile is weaker than that of
Longfor Group Holdings Limited (BB/Negative), as indicated by a
lower ratio of unrestricted cash/short-term debt.

China Vanke has weaker FCF generation than Hopson Development
Holdings Limited (B/Stable) and Hopson has no capital market debt
maturities in 2025.

Key Assumptions

Fitch's Key Assumptions Within Its Rating Case for the Issuer:

- Sales to drop by 20% in 2025 and 10% in 2026 (2024: 35% drop).

- Gross profit margin of 8% (1H24: 7%) and EBITDA margin after land
appreciation tax of 2%-4% (1H24: 1%) in 2024-2026.

- Construction cash and working capital outflow at 80%-85% of sales
proceeds in 2024 and 2025 and 60%-70% in 2026.

Recovery Analysis

The recovery analysis assumes that Vanke HK would be liquidated in
bankruptcy. The liquidation value approach usually results in a
higher value than the going-concern approach, given the nature of
homebuilding. Fitch assumes a 10% administrative claim.

Liquidation Approach

The liquidation estimate reflects its view of the value of
balance-sheet assets that can be realised in sale or liquidation
processes conducted during a bankruptcy or insolvency proceeding
and distributed to creditors.

- 50% advance rate applied to net inventory, net of margin-adjusted
customer deposits. Fitch generally applies higher rates to
completed properties than properties under development. No
inventory breakdown was provided for Vanke HK and Fitch follows the
50% rate Fitch generally uses for properties under development.

- 50% advance rate applied to net joint-venture assets, largely
comprising Vanke HK's equity stake in GLP Holdings, L.P. at a book
value of CNY17 billion.

- 50% advance rate applied to property, plant and equipment, which
mainly consist of land and buildings of insignificant value.

- 0% advance rate applied to excess cash. China's homebuilding
regulatory environment means that available cash, including
pre-sales that are regulated as cash, is typically prioritised for
project completion, including payment of trade payables. Net
payables (trade payables - available cash) are included in the debt
waterfall ahead of secured debt. However, Fitch does not assume
that available cash in excess of outstanding trade payables is
available for other debt-servicing purposes and therefore apply an
advance rate of 0%.

Vanke HK's bank loans are offshore unsecured bank loans that rank
pari passu with its offshore bonds.

The allocation of value in the liability waterfall results in a
Recovery Rating of 'RR4' for the offshore senior unsecured debt.

RATING SENSITIVITIES

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

- Weaker contracted sales or FCF generation than Fitch expects

- Deterioration in liquidity or funding access

Vanke HK's rating could be downgraded if incentives for China Vanke
to support Vanke HK weaken.

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

Fitch does not expect positive rating action in the near term, as
the ratings are on RWN.

Liquidity and Debt Structure

Weakened Liquidity: China Vanke reported CNY77 billion of cash at
end-September 2024, including regulated pre-sale funds that can
cover short-term debt by 0.7x. Fitch believes the group will use
its cash on hand and additional onshore bank loans to repay its
CNY36 billion of capital-market debt maturing in 2025.

Issuer Profile

China Vanke is one of China's top-five developers by contracted
sales with a nationwide footprint. Its main businesses are
real-estate development and property services. Vanke HK is China
Vanke's main offshore fundraising entity.

Summary of Financial Adjustments

Fitch revalued Vanke HK's investment in GLP based on the latest
transaction value. This resulted in an increased joint-venture
investment value of CNY19 billion in 2022 and CNY14 billion in
2023.

MACROECONOMIC ASSUMPTIONS AND SECTOR FORECASTS

Fitch's latest quarterly Global Corporates Macro and Sector
Forecasts data file which aggregates key data points used in its
credit analysis. Fitch's macroeconomic forecasts, commodity price
assumptions, default rate forecasts, sector key performance
indicators and sector-level forecasts are among the data items
included.

ESG Considerations

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.

   Entity/Debt                Rating           Recovery   Prior
   -----------                ------           --------   -----
China Vanke Co.,
Ltd.                 LT IDR    B-   Downgrade             B+
                     LC LT IDR B-   Downgrade             B+

Vanke Real Estate
(Hong Kong)
Company Ltd          LT IDR    CCC+ Downgrade             B

   senior
   unsecured         LT        CCC+ Downgrade    RR4      B



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

BASANTDEVI CHARITABLE: ICRA Keeps D Rating in Not Cooperating
-------------------------------------------------------------
ICRA has kept the Long-Term rating of Basantdevi Charitable Trust
in the 'Issuer Not Cooperating' category. The ratings are denoted
as "[ICRA]D; ISSUER NOT COOPERATING".

                     Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Long-term         15.00      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Term Loan                    'Issuer Not Cooperating'
                                Category

As part of its process and in accordance with its rating agreement
with Basantdevi Charitable Trust, 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.

Formed in 1991, Basantdevi Charitable Trust runs 6 educational
institutions under the flagship brand name 'MITS Group' in Rayagada
and Bhubaneswar in Odisha. The trust established its first college
named 'Majhighariani Institute of Technology &
Science (MITS)' in 1991. Over the years the trust has added various
courses under the same college and also five other
colleges/institutions.


BHOOMI GINNING: ICRA Keeps D Debt Rating in Not Cooperating
-----------------------------------------------------------
ICRA has kept the Long-Term rating of Bhoomi Ginning Pressing Pvt
Ltd (BGPPL) in the 'Issuer Not Cooperating' category. The rating is
denoted as [ICRA]D; ISSUER NOT COOPERATING".

                     Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Long-term-        12.00      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Cash Credit                  'Issuer Not Cooperating'
                                Category

As part of its process and in accordance with its rating agreement
with BGPPL, 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.

Bhoomi Ginning Pressing Private Limited (BGPPL) was established in
2006 as private limited company. BGPPL is engaged in ginning and
pressing of raw cotton and crushing of cottonseeds. Three directors
namely Mr. Sanjaybhai Ramani, Mr. Ashishbhai Ramani and Mr.
Maganbhai Ramani manage the company, having around ten years of
experience in cotton industry. The product portfolio consists of
cotton bales, cottonseeds, cottonseed oil, cottonseed oil cake and
baghru.


CHAROEN POKPHAND: ICRA Keeps B+ Debt Ratings in Not Cooperating
---------------------------------------------------------------
ICRA has Kept the Long-Term ratings of Charoen Pokphand Seeds India
Private Limited in the 'Issuer Not Cooperating' category. The
rating is denoted as "[ICRA]B+ (Stable); ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)     Ratings
   ----------      -----------     -------
   Long Term-         90.00        [ICRA]B+ (Stable); Rating
   Fund Based/CC                   continues to remain under
                                   'Issuer Not Cooperating'
                                   category

   Long Term-         30.00        [ICRA]B+ (Stable); Rating
   Term Loan                       continues to remain under
                                   'Issuer Not Cooperating'
                                   category

As part of its process and in accordance with its rating agreement
with CP Seeds, 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.

Charoen Pokphand Seeds India Private Limited is the manufacturer,
supplier and exporter of hybrid maize seeds. The company was
established in 1997 under Charoen Pokphand Group (Thailand) which
engages in agriculture and food businesses.

The company is a wholly owned subsidiary of Charoen Pokphand
Produce Company Limited, Thailand, which in turn is a wholly owned
subsidiary of Charoen Pokphand Foods Public Company Limited,
Thailand (parent). Apart from CPSIPL, the group also has interests
in three other companies in India, all engaged in food and food
processing


GO FIRST: Busy Bee Withdraws Plea Against Liquidation
-----------------------------------------------------
Livemint.com reports that Busy Bee Airways Pvt. Ltd, former bidder
for bankrupt airline Go First on Jan. 21 withdrew its plea
challenging the December 18 decision of the National Company Law
Tribunal (NCLT) reserving the liquidation order.

During a hearing in the NCLT on Jan. 21, the company expressed its
interest to submit a resolution plan to acquire the grounded
carrier.    

Go First, formerly known as GoAir, was an Indian ultra-low-cost
airline based in Mumbai, Maharashtra.  Go First was incorporated in
April 2004 as GoAir and commenced flight operations in November the
following year. Its inaugural flight was from Mumbai to Ahmedabad.
The airline is owned by the Wadia Group.

Go First filed an application for voluntary insolvency resolution
proceedings before National Company Law Tribunal (NCLT) on May 2,
2023.

The company said the filing with the NCLT comes after Pratt &
Whitney, the exclusive engine supplier for the airline's Airbus
A320neo aircraft fleet, refused to comply with an order to release
engines to the airline that would have allowed it return to full
operations.

Go First owes INR6,521 crore to its financial creditors, Bank of
Baroda, IDBI Bank, and Deutsche Bank. The airline has a total
liability of about INR11,463 crore to banks, other creditors,
vendors, and others.

On May 10, 2023, the NCLT accepted Go First's voluntary insolvency
petition.  The NCLT bench appointed Abhilash Lal as the interim
resolution professional to look after the affairs of Go First and
also suspended its board as part of the insolvency resolution
process.

As recently reported in the Troubled Company Reporter-Asia Pacific,
the National Company Law Tribunal (NCLT) on Jan. 20 ordered the
liquidation of budget airline Go First Airways.

A Bench of NCLT, led by Judicial Member Mahendra Khandelwal and
Technical Member Dr Sanjeev Ranjan, granted the liquidation
petition filed by the airline's Committee of Creditors (CoC),
Business Standard related citing Bar and Bench.

IVRCL CHANDRAPUR: ICRA Keeps D Debt Rating in Not Cooperating
-------------------------------------------------------------
ICRA has kept the long-term rating of IVRCL Chandrapur Tollways
Limited in the 'Issuer Not Cooperating' category. The rating is
denoted as "[ICRA]D; ISSUER NOT COOPERATING".

                     Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Long-term         313.99     [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Term Loan                    'Issuer Not Cooperating'
                                Category

As part of its process and in accordance with its rating agreement
with IVRCL Chandrapur Tollways 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 October 2010, IVRCL Chandrapur Tollways Limited
(ICTL) is a Special Purpose Vehicle (SPV) promoted by IVRCL Limited
for four-laning and improvement of Karanji-Wani-Ghuggus-Chandrapur
section of MSH- 6 & 7 of 85.11 km in Yavatmal
and Chandrapur District of Maharashtra. The project is developed on
Design, Build, Operate, Transfer basis. The project was earlier
envisaged to have a capital outlay of INR735.99 crore. However,
owing to delay in execution of the project the total
cost has increased to INR882.48 crore, primarily on account of
increase in interest during construction. The revised cost is
funded with a debt of INR414.70 crore, positive grant of INR199.50
crore and promoter's contribution of INR268.28 crore.

KBK CHEM: ICRA Keeps C Debt Rating in Not Cooperating Category
--------------------------------------------------------------
ICRA has kept the Long-Term and Short-Term ratings of KBK Chem
Engineering Private Limited (KBK) in the 'Issuer Not Cooperating'
category. The ratings are denoted as "[ICRA]C/[ICRA]A4; ISSUER NOT
COOPERATING".

                     Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Long Term–         15.00     [ICRA]C; ISSUER NOT COOPERATING
   Fund Based–                  Rating Continues to remain under

   Cash Credit                  the 'Issuer Not Cooperating'
                                category

   Short Term         17.35     ICRA]A4; ISSUER NOT
   Non-Fund                     COOPERATING; Rating Continues
   Based-Others                 to remain under the 'Issuer Not
                                Cooperating' category

As part of its process and in accordance with its rating agreement
with KBK Chem Engineering 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.

KBK is an engineering company providing turnkey solutions to
distilleries, ethanol and bio fuel plants. The company was promoted
in 1997 by well experienced technocrats who has worked in similar
field with varied experience in distillery industry. KBK is one of
the largest suppliers in India for turnkey Ethanol and Distillery
plants and offers rectified spirits, extra neutral alcohol and
Ethanol plants with water/ waste water / spent wash treatment
systems, integrated evaporation plants, cogeneration power plants,
Biogas and slop fired boilers and bio composting plants. It has
designed, 2 executed and commission projects in more than 15
countries including Thailand, Ethiopia, Philippines, Vietnam, etc.

KBK has a workshop at Pirangut, Pune to provide 100% in house
fabrication facilities for critical equipment such as distillation
columns, reactors and other process equipment for ethanol plants.
SRSL, an integrated sugar industry player with turnover of more
than INR22 billion, holds 80.3% stake in KBK.


MANMEET ALLOYS: ICRA Keeps B+ Debt Rating in Not Cooperating
------------------------------------------------------------
ICRA has kept the Long-Term rating of Manmeet Alloys Private
Limited in the 'Issuer Not Cooperating' category. The rating is
denoted as [ICRA]B+(Stable); ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)     Ratings
   ----------      -----------     -------
   Long Term-         15.00        [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                     COOPERATING; Rating continues
   Cash Credit                     to remain under 'Issuer Not
                                   Cooperating' category

As part of its process and in accordance with its rating agreement
with Manmeet Alloys 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.

MAPL was set up in 2005 by Mr. Hanmeet Singh, who actively looks
after the business at present. The company manufactures Mild Steel
rounds and has a manufacturing capacity of 30,000 MT per annum.
About 30-40% of ingots required for its manufacturing process are
procured from its Group company, Addi Alloys Private Limited, which
is owned by common
promoters. The company's manufacturing facility is located in
Ludhiana (Punjab).


MEENAR INDUSTRIES: ICRA Keeps B Debt Ratings in Not Cooperating
---------------------------------------------------------------
ICRA has kept the Long-Term ratings of Meenar Industries Limited in
the 'Issuer Not Cooperating' category. The rating is denoted as
"[ICRA]B (Stable) ISSUER NOT COOPERATING".

                     Amount
   Facilities     (INR crore)     Ratings
   ----------     -----------     -------
   Long Term-          7.50       [ICRA]B (Stable); ISSUER NOT
   Fund Based                     COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

   Long Term-         22.25       [ICRA]B (Stable); ISSUER NOT
   Fund Based                     COOPERATING; Rating continues
   Term Loan                      to remain under 'Issuer Not
                                  Cooperating' category

As part of its process and in accordance with its rating agreement
with Meenar Industries 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 2007, MIL is setting up a green-field polyester
yarn manufacturing facility at Varanasi, Uttar Pradesh with a total
capacity of 15,000 metric tonnes per annum (MTPA). The project is
being executed in two phases, with commissioning of
phase I, with a capacity of 7500 MTPA, commenced in April 2015 and
phase II with an equal capacity, yet to be commissioned. The
promoter family has experience of over three decades in trading of
yarns and also operates a yarn processing house.


MITTAL LIFE: ICRA Keeps B+ Debt Ratings in Not Cooperating
----------------------------------------------------------
ICRA has kept the Long-Term ratings of Mittal Life Style Limited in
the 'Issuer Not Cooperating' category. The rating is denoted as
"[ICRA]B+(Stable); ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)     Ratings
   ----------      -----------     -------
   Long Term-          4.40        [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                     COOPERATING; Rating continues
   Cash Credit                     to remain under 'Issuer Not
                                   Cooperating' category

   Long Term-          5.60        [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                     COOPERATING; Rating continues
   Term Loan                       to remain under 'Issuer Not
                                   Cooperating' category

As part of its process and in accordance with its rating agreement
with Mittal Life Style 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.

Established in 2005 by the Mittal family, MLSL is engaged in
trading of denim fabric. The company was listed under SME platform
of NSE in 2018. J. K. Denim Fab Private Limited is the largest
shareholder of MLSL, which is a closely held private company by
Mittal family through Mr. Brijesh Kumar Mittal, Mr. Pratik Brijesh
Kumar Mittal and Mrs. Sudha Brijesh Kumar Mittal who are also
shareholders and directors of MLSL. The company procures denim
fabric primarily from Ahmedabad (Gujarat) and sells it in Mumbai
and Ulhasnagar (Maharashtra). The company has registered office in
Mumbai.



MNR COTTONS: ICRA Keeps B+ Debt Ratings in Not Cooperating
----------------------------------------------------------
ICRA has kept the Long-Term rating of MNR Cottons Limited in the
'Issuer Not Cooperating' category. The rating is denoted as
[ICRA]B+(Stable); ISSUER NOT COOPERATING".

                       Amount
   Facilities      (INR crore)     Ratings
   ----------      -----------     -------
   Long-term          12.00        [ICRA]B+ (Stable)ISSUER NOT
   Fund Based/TL                   COOPERATING; Rating continues
                                   to remain under 'Issuer Not
                                   Cooperating' category

   Long-term           5.80        [ICRA]B+ (Stable)ISSUER NOT
   Non Fund Based                  COOPERATING; Rating continues
                                   to remain under 'Issuer Not
                                   Cooperating' category

   Long-term           8.00        [ICRA]B+ (Stable)ISSUER NOT
   Fund Based/CC                   COOPERATING; Rating continues
                                   to remain under 'Issuer Not
                                   Cooperating' category

As part of its process and in accordance with its rating agreement
with MNR Cottons 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 June 2011, MNR Cottons Private Limited is engaged
in production of cotton yarn. The company is promoted by Mr. M.
Anantha Reddy and his family members. The company's manufacturing
unit is in Pothulamadugu Village in Mahaboobnagar district of
Telangana. The company specializes in manufacturing cotton yarn of
30s carded counts. The company commenced its commercial production
in June 2013 with a capacity of 13,056 spindles. MCL increased its
manufacturing capacity to 16320 spindles in FY2016 at a cost of
INR5.27 crore. The Capex was funded through term loan of INR3.42
crore and the rest through equity infusion and cash accruals.

MUDRA DENIM: Penalty on Lenders for Delay Insolvency Set Aside
--------------------------------------------------------------
The Economic Times reports that the National Company Law Appellate
Tribunal (NCLAT) has set aside the penalty imposed against lenders
of debt-ridden Mudra Denim, saying there was no laxity on their
part for delay in insolvency process.

The Mumbai bench of the National Company Law Tribunal had, on
November 11 last year, while deciding creditors' plea seeking
extension of deadline to complete the insolvency process, imposed a
cost of INR55,000 on the Committee of Creditors (COC), ET says.

This was challenged before NCLAT by COC through IDBI Bank,
contending that there was not any laxity on the part of COC which
decided to take Mudra Denim for liquidation on Dec. 13, 2023, prior
to the expiry of the CIRP (Corporate Insolvency Resolution Process)
period, according to ET.

All facts could not be brought to the notice since the COC was not
appearing before the NCLT, hence the imposition of cost was
uncalled for, the lenders submitted.

Also, the company's resolution professional said that e-voting on
the appointment of the liquidator was completed on Jan. 5, 2024,
and the application was moved on Feb. 9, 2024, ET relays.

Consenting to the arguments, a three-member NCLAT bench said there
are facts which indicate that there was sufficient reason for
filing the application on February 9, 2024, by the RP and COC which
cannot be held responsible for committing a laxity.

"We thus are satisfied that imposition of cost by the impugned
order deserves to be set aside. We allow the appeal and delete the
cost of INR55,000 imposed on COC," said NCLAT.

The Insolvency & Bankruptcy Code (IBC) mandates to complete CIRP
within 330 days, which includes time taken during litigations.

As per Section 12(1) of the Code, the CIRP shall be completed
within a period of 180 days from the date of initiation.

However, NCLT may grant a one-time extension of 90 days. The
maximum time within which CIRP must be mandatorily completed,
including any extension or litigation period, is 330 days.

Mudra Denim was incorporated in 2007, promoted by Mr Murarilal
Agarwal and his family. The company dyes and processes denim fabric
at its unit in Ankleshwar, Gujarat, with a capacity of about 14.5
million metre per annum.   


NANDAN SALES: ICRA Keeps B+ Rating in Not Cooperating Category
--------------------------------------------------------------
ICRA has kept the Long-Term rating of Nandan Sales Corporation in
the 'Issuer Not Cooperating' category. The rating is denoted as
[ICRA]B+(Stable); ISSUER NOT COOPERATING".

                      Amount
   Facilities      (INR crore)     Ratings
   ----------      -----------     -------
   Long Term-          7.50        [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                     COOPERATING; Rating continues
   Cash Credit                     to remain under 'Issuer Not
                                   Cooperating' category


As part of its process and in accordance with its rating agreement
with Nandan Sales Corporation, 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.

The company is a partnership firm set up in April 1994. The firm is
engaged in trading of nonferrous metals. The firm has its operating
office in Mathura, Uttar Pradesh. The firm carries out import and
trading of nonferrous metals like Brass, Copper,
Nickel, Tin, Zinc etc. It undertakes segregation, melting and
grading of imported nonferrous metals post which it sells the same
to end users. The firms purchase the non-ferrous metals
domestically as well as import it from countries like UAE, Sweden,
Hong Kong etc.

NSC is into trading of non-ferrous metals and has been in the
business for about 19 years now. The prime role of NSC is to act as
a mediator between its customers and vendors. The firm has been
successful in developing relations through its liasoning skills
with non-ferrous suppliers abroad. The firm imports in volumes,
non-ferrous metals from countries like UAE, USA, Sweden, Hong Kong
etc. The same upon reaching the warehouse of the firm is sorted,
segregated and dispatched in lots to the customers as per the
delivery schedule.


NISHI FOREX: ICRA Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------
ICRA has kept the Long-Term and Short-term ratings of Nishi Forex &
Leisure Pvt. Ltd. in the 'Issuer Not Cooperating' category. The
rating is denoted as [ICRA]D/[ICRA]D; ISSUER NOT COOPERATING".

                     Amount
   Facilities     (INR crore)    Ratings
   ----------     -----------    -------
   Short Term-        3.00       [ICRA]D; ISSUER NOT COOPERATING;
   Non Fund Based                Rating continues to remain under
                                 'Issuer Not Cooperating'
                                 category

   Long Term/        20.00       [ICRA]D/[ICRA]D; ISSUER NOT  
   Short Term-                   COOPERATING; Rating continues
   Unallocated                   to remain under continues to
                                 remain under Issuer Not
                                 Cooperating' category

   Long-term          1.00       [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating continues to remain under
   Term Loan                     'Issuer Not Cooperating'
                                 category

   Long-term         16.00       [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                    Rating continues to remain under
   Cash Credit                   'Issuer Not Cooperating'
                                 category

As part of its process and in accordance with its rating agreement
with Nishi Forex & Leisure 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.

Incorporated in August 2014, Nishi Forex & Leisure Private Limited
is an Authorised Dealer II (AD II)license holder and deals in
buying and selling of currencies which cater to foreign exchange
needs of corporate clients (forex needs of employees travelling
overseas primarily from the IT and ITes sector), retail customers
(tourists, NRIs, students, business travellers, etc.), and
wholesale customers (Banks, Full Fledged Money Changers (FFMCs),
Restricted Money Changers (RMCs) like hotels, and nonBank
Retailers. It had initially received the FFMC license from RBI in
December 2014 before receiving the AD II licence in May 2018. While
it started operations with two branches, it currently has branch
offices at eight locations: Puttaparthi and Guntur in Andhra
Pradesh, Hyderabad in Telangana, Chennai, Coimbatore, Salem and
Madurai in Tamil Nadu, Cochin in Kerala, Delhi and Gurgaon in the
national capital region, in addition to two offices in Bangalore.
It is an integrated travel solutions provider agency and is majorly
involved in issuance of forex cards & travellers' cheques,
remittances business and wholesale currency transactions etc. It
also provides air ticketing, tours and travel insurance services.

PROTHOM INDUSTRIES: ICRA Keeps D Debt Rating in Not Cooperating
---------------------------------------------------------------
ICRA has kept the Debenture Programme of Prothom Industries India
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-         15.00      [ICRA]D; ISSUER NOT COOPERATING;
   Non-convertible               Rating continues to remain under
   Debentures (NCD)              'Issuer Not Cooperating'
                                 category

As part of its process and in accordance with its rating agreement
with Prothom Industries India 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.

Prothom Industries (India) Private Limited ("PIPL") is a contract
manufacturer of toys for the global toy industry. Its plant is
situated at Dighi (Pune) and was commissioned in October 2014. The
company primarily engages into assembling of toys at its plant,
while activities such as moldings and painting are outsourced to
vendors certified by the customers.

Hasbro Inc. is the single customer that the company currently
caters to and is one of the world's largest toy manufacturers. The
company primarily manufactures toys for Hasbro's Nerf range. Few of
the toys manufactured by PIPL for Hasbro are Strongarm, Hungry
Hippos, Scatter blast, etc. The company started manufacturing 2
products for Hasbro, and currently manufactures around 8 products
for the client, with another 7-8 products in pipeline.


PURULIA METAL: NCLT Approves INR55.51-cr Resolution Plan
--------------------------------------------------------
Insolvency Tracker reports that the Kolkata Bench of the National
Company Law Tribunal (NCLT) approved the resolution plan submitted
by DD International Private Limited for debt-ridden Purulia Metal
Casting Private Limited. The plan, valued at INR55.51 crore, was
approved by the Committee of Creditors (CoC) with an 87.16%
majority vote.

Insolvency Tracker relates that the total plan value, amounting to
INR55.51 crores, ensures that secured financial creditors receive a
substantial payout of INR51.40 crores. Operational creditors and
other stakeholders are also allocated funds as part of the
resolution plan.

According to the report, the NCLT directed the resolution
professional to transfer all records to DD International within 30
days. DD International must secure regulatory approvals (e.g., land
surveys, permits) within 1 year. Non-compliance by DD International
could result in forfeiture of the INR5.56 crore performance
guarantee.

Purulia Metal Casting was admitted into Corporate Insolvency
Resolution Process (CIRP) in October 2023 by Subhadra Commercial
Pvt Ltd. Pratim Bayal was appointed as the Resolution Professional
in the case. Following several rounds of bidding and negotiations,
DD International emerged as the highest bidder (H1) in July 2024.
After final revisions and approvals, the CoC voted in favour of the
plan during an e-voting process conducted in September 2024.

Insolvency Tracker adds that the tribunal emphasized that the
resolution plan meets the feasibility and viability standards
mandated by the IBC. It also underscored the need for the
resolution applicant to adhere to statutory compliance and
implement the plan effectively within a year. Reliefs and waivers
sought under the resolution plan were reviewed and granted where
applicable.


RAMEE HOTELS: ICRA Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------
ICRA has kept the Long-term and Short Term rating of Ramee Hotels
Private Limited in the 'Issuer Not Cooperating' category. The
ratings are denoted as [ICRA]D; ISSUER NOT COOPERATING/[ICRA]D;
ISSUER NOT COOPERATING."

                      Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Long-term         10.00      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Cash Credit                  'Issuer Not Cooperating'
                                Category

   Long-term         48.50      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Term Loan                    'Issuer Not Cooperating'
                                Category

   Short-term         2.50      [ICRA]D; ISSUER NOT COOPERATING;
   Non-fund based               Rating continues to remain under
   Others                       'Issuer Not Cooperating'
                                Category

   Long-term/         0.25      [ICRA]D/[ICRA]D; ISSUER NOT
   Short Term                   COOPERATING; Rating Continues to
   Unallocated                  remain under 'Issuer Not
                                Cooperating' Category

As part of its process and in accordance with its rating agreement
with Ramee Hotels 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 1998 and promoted by the Shetty family, Ramee
Hotels Private Limited is engaged in the hospitality business and
operates two hotels in Mumbai and Pune. Its registered office is in
Dadar, Mumbai. The company's promoter, Mr. Vardaraj M Shetty, is
actively involved in the Group's business. The Ramee India Group,
comprising two other companies and around six subsidiaries, is
engaged in the hospitality, construction and real estate and
security and protection business. Ramee acts as a holding company
for its subsidiaries and holdsstake in two other Group companies.
The three companies operating in India- Ramee Hotels Pvt. Ltd.
(RHPL), Ramani Hotels Limited (RHL) and Creative Hotels Pvt. Ltd.
(CHPL) - share a common management and brand, 'Ramee Guestline
Hotels', while deriving considerable synergy from intra-group
operational and
financial linkages. The Group also operates 34 hotels worldwide,
with a total capacity of ~3,000 rooms, with focus on the West Asian
market. In FY2017, the firm reported a net profit of INR0.24 crore
on an operating income (OI) of INR28.48 crore, as compared to a net
loss of INR3.06 crore on an OI of INR27.16 crore in the previous
year.


ROYALS MARINE: ICRA Keeps B+ Debt Rating in Not Cooperating
-----------------------------------------------------------
ICRA has kept the Long-term rating of Royals Marine Food Pvt Ltd in
the 'Issuer Not Cooperating' category. The rating is denoted as
[ICRA]B+(Stable); ISSUER NOT COOPERATING."

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

As part of its process and in accordance with its rating agreement
with Royals Marine Food 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.

Royals Marine Food Private Limited was incorporated in Dec 2015
under the name of M/s. R.K. Builders & Developers India Pvt. Ltd
and had not undertaken any commercial operations. In FY2018, the
company changed its name to "M/s. Royals Marine Food Private
Limited". The company is setting up a shrimp feed manufacturing
unit with an initial capacity of 5T/ hr and subsequently double its
capacity by FY2020. The total project cost is estimated at INR33.0
crore which is proposed to be financed by term loan of INR10.0
crore (30.0%) and equity contribution of INR23.0 crore (70.0%) and
expected to begin commercial operations from February 2019. As on
November 30, 2018, the company has incurred INR16.54 crore (50.2%
financial progress) and is in line with the schedule.


S D RICE: ICRA Keeps B Debt Rating in Not Cooperating Category
--------------------------------------------------------------
ICRA has kept the Long-term rating of S D Rice Mills in the 'Issuer
Not Cooperating' category. The rating is denoted as
[ICRA]B(Stable); ISSUER NOT COOPERATING."

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-         16.50       [ICRA]B (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Rating continues
   Cash Credit                    to remain under 'Issuer Not
                                  Cooperating' category

As part of its process and in accordance with its rating agreement
with S D Rice Mills, 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 noncooperative. 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.

S D Rice Mill is a partnership firm established in 1983 promoted by
Mr. Darshan Wadhwa and his family members. The firm is primarily
engaged in milling of basmati rice. The firm is also engaged in
converting semi processed rice into parboiled Basmati rice. SRM's
milling unit is based out of Jalalabad, Distt. Ferozpur, Punjab
which is in close proximity to the local grain market.


S.P.R.L FOODS: ICRA Withdraws B+ Rating on INR22.38cr Loan
----------------------------------------------------------
ICRA has withdrawn the ratings assigned to the bank facilities of
S.P.R.L Foods Limited, based on the request of the company, No
Objection Certificate/Closure Certificate received from its lenders
and publicly available information. However, ICRA does
not have information to suggest that the credit risk has changed
since the time the rating was last reviewed. The Key Rating Drivers
and their description, Liquidity Position, Rating Sensitivities
have not been captured as the rated instruments are being
withdrawn.   

                      Amount
   Facilities      (INR crore)    Ratings
   ----------      -----------    -------
   Long Term-          9.62       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Withdrawn
   Term Loan                       

   Long Term-         22.38       [ICRA]B+ (Stable) ISSUER NOT
   Fund Based-                    COOPERATING; Withdrawn
   Cash Credit                     

S.P.R.L Foods Ltd. (SPRL), a private limited company, was set up in
January 2013 by Mr. Shiv Poojan and his family members. SPRL is
engaged in processing and selling of basmati/non-basmati rice;
processing of wheat into various by products such as
Maida and Suji for different traders and millers in Andhra Pradesh,
U.P., Maharastra, Delhi, M.P and Telangana. It has a plant at
Sahson (Allahabad), which has a milling capacity of 54000 tonnes
per annum for wheat processing and 46080 capacity
tonnes per annum for paddy processing.  

SUNSHINE EXPORTS: ICRA Keeps D Debt Rating in Not Cooperating
-------------------------------------------------------------
ICRA has kept the Short-term rating of Sunshine Exports (SE) in the
'Issuer Not Cooperating' category. The rating is denoted as
[ICRA]D; ISSUER NOT COOPERATING."

                      Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Short-term-        6.00      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Cash Credit                  'Issuer Not Cooperating'
                                Category

As part of its process and in accordance with its rating agreement
with SE, 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.

Sunshine Exports (SE), established in the year 2006, is a
proprietorship firm based out of Nagpur, Maharashtra. The firm is
managed by its proprietor, Mrs. Aruna Moorthy and her husband, Mr.
DTS Moorthy. The firm is engaged in export of Agro products,
primarily rice and sugar.


TOPLINK MOTORS: ICRA Keeps B+ Debt Ratings in Not Cooperating
-------------------------------------------------------------
ICRA has kept the Long-term rating of Toplink Motors Private
Limited (TMPL) in the 'Issuer Not Cooperating' category. The rating
is denoted as [ICRA]B+(Stable); ISSUER NOT COOPERATING."

                     Amount
   Facilities     (INR crore)    Ratings
   ----------     -----------    -------
   Long term-         12.68      [ICRA]B+(Stable) ISSUER NOT
   Fund-based                    COOPERATING; Rating continues
   Cash Credit                   to remain under 'Issuer Not
                                 Cooperating' category

   Long Term           0.07      [ICRA]B+(Stable); ISSUER NOT   
   Unallocated                   COOPERATING; Rating Continues
                                 to remain under the 'Issuer Not
                                 Cooperating' category.

As part of its process and in accordance with its rating agreement
with Toplink Motors 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 2009, Toplink Motors Private Limited (TMPL) has
automobile dealership business, with its showrooms and workshop
located in Ranchi and Dhanbad, in Jharkhand. The company is an
authorised dealer of Toyota Kirloskar Motor Private Limited (TKMPL)
and is involved in sales and service of vehicles along with sale of
spare parts and accessories in Jharkhand.


UMA JEWELLERS: ICRA Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
ICRA has kept the Long-term rating of Sri Uma Jewellers India
Private Limited (SUJIPL) in the 'Issuer Not Cooperating' category.
The rating is denoted as [ICRA]D; ISSUER NOT COOPERATING".

                     Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Long-term-        10.00      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Cash Credit                  'Issuer Not Cooperating'
                                Category

   Long Term-         1.50      [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 SUJIPL, 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 Uma Jewellers India Private Limited (SUJIPL) operates an
exclusive Tanishq (Titan Industries Ltd) show room in leased
premises in A.S.Rao Nagar in Hyderabad since March, 2009. All the
ornaments sold are manufactured and supplied by Titan Industries
Ltd. The showroom has been set up to fulfil the norms and standards
of Titan with respect to display, stocking and selling. All
interiors, furniture and fixtures have been set up by Uma Jewellers
in accordance to the show room plan designed and approved by Titan
Industries Ltd. The agreement with Tanishq is a franchisee
agreement entered on 30th March, 2009 that is valid up to 29th
March, 2019. The company sells only to domestic retail customers.
The sales include income from sale of gold and jewellery, Income
from general exchange products and income from Tanishq exchange
products. Advertisements, canvassing, discounts, gifts are the
various marketing activities undertaken to attract the customers.
During some special romotions offered by Tanishq, the company
receives more incentives. The pricing policy is set by Tanishq and
the average realization is as per the norms of Titan Industries
Ltd.

UNITED COMPOSHEETS: ICRA Keeps B Debt Ratings in Not Cooperating
----------------------------------------------------------------
ICRA has kept the Long-Term ratings of United Composheets Private
Limited (UCPL) in the 'Issuer Not Cooperating' category. The rating
is denoted as "[ICRA]B (Stable); ISSUER NOT COOPERATING".

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

   Long Term-          3.00        [ICRA]B (Stable) ISSUER NOT
   Fund Based-                     COOPERATING; Rating continues
   Term Loan                       to remain under 'Issuer Not
                                   Cooperating' category

As part of its process and in accordance with its rating agreement
with UCPL, 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 1998, UCPL is promoted by Mr. Jinesh Kumar Tyagi
and is involved in manufacturing sheet metal components for
electrical, electronic and automotive applications. The company's
product range includes engine motor parts, wiper motor
housings and other deep-drawn components used in automobile engines
and bodies. The company also manufactures panels and switch gear
components for electronic and electromotive applications. At
present, the company has two manufacturing units in Ghaziabad.


VARDHMAN VITRIFIED: ICRA Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
ICRA has kept the Long-Term and Short-Term ratings of Vardhman
Vitrified Private Limited (VVPL) in the 'Issuer Not Cooperating'
category. The ratings are denoted as "[ICRA]D; ISSUER NOT
COOPERATING/[ICRA]D; ISSUER NOT COOPERATING".

                     Amount
   Facilities     (INR crore)   Ratings
   ----------     -----------   -------
   Long-term          6.00      [ICRA]D; ISSUER NOT COOPERATING;
   Fund based                   Rating Continues to remain under
   Cash Credit                  'Issuer Not Cooperating'
                                Category

   Long-term/        10.00      [ICRA]D/[ICRA]D; ISSUER NOT
   Short Term                   COOPERATING; Rating Continues to
   Unallocated                  remain under 'Issuer Not
                                Cooperating' Category

   Short-term         3.00      [ICRA]D; ISSUER NOT COOPERATING;
   Non-fund based               Rating continues to remain under
   Others                       'Issuer Not Cooperating'
                                Category

As part of its process and in accordance with its rating agreement
with VVPL, 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 July 2009, Vardhman Vitrified Private Limited
('VVPL') manufactures vitrified floor tiles in three sizes— 600 X
600 mm, 800 x 800 mm and 1000 x 1000 mm. The company started its
commercial operations from May 25, 2010. VVPL's manufacturing
facility, located at Morbi (Gujarat), has an annual manufacturing
capacity of 37,800 MT. The company sells its products in the brand
name of 'Vardhman'.


VEDANTA RESOURCES: Fitch Hikes Long-Term IDR to B+, Outlook Stable
------------------------------------------------------------------
Fitch Ratings has upgraded UK-based Vedanta Resources Limited's
(VRL) Long-Term Foreign-Currency Issuer Default Rating (IDR) to
'B+' from 'B-'. The Outlook is Stable.

Fitch has also upgraded VRL's senior unsecured rating to 'B+' from
'B-', and the ratings on the USD300 million June 2028 bonds and
USD500 million December 2031 bonds, issued by VRL's subsidiary
Vedanta Resources Finance II Plc (VRF2), and unconditionally and
irrevocably guaranteed by VRL, to 'B+' from 'B-' with Recovery
Rating of 'RR4'.

The upgrade follows a significant reduction in VRL's refinancing
risks, after it raised USD1.1 billion in new bonds and received
bank commitments for loans worth USD350 million at the holding
company (holdco), formed by VRL and other offshore investment
holding companies owned by VRL, in January 2025. Once the proceeds
are used to refinance existing debt, the holdco will have a
long-dated and well-spread maturity profile, with the next large
bond maturity more than four years away in September 2029 (USD1.2
billion).

The Stable Outlook reflects its view that VRL has adequate buffers
to meet the holdco's liquidity needs in the next 18-24 months,
given its improved funding access, and the availability of internal
accruals and alternate sources of funding.

Key Rating Drivers

Reduced Refinancing Risks: Fitch believes VRL's refinancing risks
have reduced substantially after its liability management exercise
in January. Fitch expects the proceeds to be used to refinance
around USD1.1 billion of bonds at the holdco, comprising USD600
million due in April 2026 and USD460 million in December 2028, and
to meet other liquidity needs. VRL's improving funding access,
evident from the bank loans secured on reasonable terms and the
USD1.5 billion of debt (including bank loans) with coupons below
10% despite elevated borrowing costs in recent years, also reduces
refinancing risks.

Adequate Liquidity: Fitch believes VRL has adequate liquidity to
meet around USD2.6 billion in debt and interest-servicing needs
until 1QFY27. Fitch estimates that VRL can meet USD2.0 billion-2.4
billion of this through cash on hand, brand fees and dividend
income. Fitch believes VRL can meet the remainder comfortably via
refinancing and other corporate actions, like sales of stakes in
listed companies or other assets. Liquidity thus seems a lot more
comfortable following the latest liability management exercise.

Better Holdco Financial Structure: Fitch believes the holdco's
financial structure has improved after the recent refinancing
exercises that improved its maturity profile and the reduction in
debt to around USD5 billion from USD9 billion at the end of the
financial year ending March 2022 (FY22). Management expects to
reduce the holdco debt to USD3 billion by FY27, supported by
enhanced cash flows from operating subsidiaries.

Improving Financial Discipline: VRL's recent proactive liability
management exercises indicate better financial policies than its
previous aggressive policies. A longer record of financial
discipline will drive the ratings in the medium term. VRL continues
to have a much smaller board of directors than peers, with only
three members, including two from the founding family. This
presents risks of checks and balances being inadequate to prevent
cash leakage outside VRL, and the sustainability of VRL's recent
financial discipline.

Moderate Consolidated Credit Metrics: Fitch expects VRL's
proportionately consolidated EBITDA net leverage to be around 4.0x
in the next few years (FY24: 5.1x). This factors in its EBITDA
estimates of USD5.1 billion-5.5 billion for VRL, underpinned by
Fitch's metal and mining price assumptions and healthy volume
growth. This is balanced by VRL's large investment plans and
pay-outs to minority shareholders.

The credit metrics reflect proportionate consolidation of VRL's
operating subsidiaries Vedanta Limited (VLTD, effective ownership
56.4%), Hindustan Zinc Limited (35.8% effective ownership), and
Bharat Aluminium Corporation Limited (effective ownership 28.8%).

Complex Structure and Structural Subordination: VRL has a complex
group structure. Its cash flows are structurally subordinated as
operating companies are held through various indirectly owned
intermediate holdco subsidiaries incorporated in different
jurisdictions. Presence of upstream debt guarantees and different
forms of share pledge at intermediate holdcos adds to the
complexity. Fitch rates VRL's senior unsecured bonds at the same
level as its IDR, given its estimates of average recovery prospects
under the assumption that VRL's stake in VLTD is liquidated under
bankruptcy.

Diversified Operations; Cyclical Industry: VRL's ratings reflect
its commodity diversification with zinc, aluminium, and oil and gas
contributing around 42%, 28% and 15%, respectively, to FY24
operating EBITDA. However, the prices of most of these minerals
tend to move sharply and in the same direction, partly offsetting
the diversification benefit. The ratings also reflect the generally
low-cost position of VRL's zinc mining assets in India and a modest
weighted-average reserve mine life of 10.5 years, which is shorter
than that at many higher-rated peers.

Derivation Summary

VRL is rated at the same level as gold producer Eldorado Gold
Corporation (Eldorado, B+/Stable), and a notch below
Indonesia-based conglomerate PT Indika Energy Tbk (Indika,
BB-/Stable), whose main asset is a large thermal coal mine in
Indonesia. VRL has larger EBITDA scale and greater commodity
diversification than the two peers. A majority of VRL's mining
assets owned through VLTD have an attractive cost position,
generally placed in the first half of their respective cost curves.
However, its forecasts of EBITDA net leverage for the two peers are
around 2x-3x lower than for VRL.

Key Assumptions

Fitch's Key Assumptions Within Its Rating Case for the Issuer:

- London Metal Exchange prices over FY26 and FY27 for zinc:
USD2,675/t and USD2,575/t; aluminium: USD2,375/t and USD2,300/t.

- Brent crude oil prices over FY26 and FY27: USD68.8/bbl, and
USD65.0/bbl.

- VRL to have total capex of USD1.7 billion-2.5 billion over
FY26-FY28.

- Volume growth across various segments based on capex-led new
capacities ramping up.

- Dividends received by VRL from operating companies of USD0.7
billion per annum from FY26.

Recovery Analysis

The recovery analysis assumes that VRL's stake in its main listed
subsidiary, VLTD, would be liquidated in a bankruptcy. To calculate
the liquidation value of VRL's 56% stake in VLTD, Fitch refers to
the 25th percentile of VLTD's market capitalisation in the last 10
years to incorporate the risk of a weaker valuation at the time of
liquidation. Fitch takes 10% of administrative claims off the
enterprise value to account for bankruptcy and associated costs.

Fitch includes the inter-company loan of around USD417 million from
subsidiary Cairn India Holdings Limited and the USD5.3 billion of
holdco debt at VRL to estimate recoveries.

The assumptions result in a recovery rate corresponding to a
Recovery Rating of 'RR3'. However, VLTD is listed in and mainly
operates in India, which Fitch classifies as under Group D of
jurisdictions, capping the Recovery Rating for VRL's senior
unsecured notes at 'RR4'.

RATING SENSITIVITIES

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

- VRL's proportionately consolidated EBITDA net leverage increases
above 4.5x for a sustained period.

- VRL's holdco coverage (sustainable dividend + brand fees / gross
interest) reduces below 2.0x for a sustained period.

- Signs of weakening liquidity, and/or funding access, and/or
financial discipline

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

- A sustained record of disciplined and predictable financial
policies.

- VRL's proportionately consolidated EBITDA net leverage decreases
below 3.2x for a sustained period.

Liquidity and Debt Structure

VRL has around USD1.7 billion of debt maturities at the holdco in
the next 18 months. Fitch estimates VRL should be able to meet
these, supported by dividends from its operating subsidiaries, its
improved refinancing ability and potential for corporate actions,
like sales of stakes in listed subsidiaries.

Issuer Profile

UK-based VRL acts as a group financing vehicle and holdco for
diversified metal and mining businesses held under its 56.4% stake
in VLTD. The zinc, aluminium, and oil and gas segments contributed
84% of VRL's FY24 EBITDA of USD4.1 billion, excluding one-time
arbitration gains of USD578 million.

MACROECONOMIC ASSUMPTIONS AND SECTOR FORECASTS

Fitch's latest quarterly Global Corporates Macro and Sector
Forecasts data file which aggregates key data points used in its
credit analysis. Fitch's macroeconomic forecasts, commodity price
assumptions, default rate forecasts, sector key performance
indicators and sector-level forecasts are among the data items
included.

ESG Considerations

Vedanta Resources Limited has an ESG Relevance Score of '4' for
Group Structure due to its complex group organisation, which has a
negative impact on the credit profile, and is relevant to the
ratings in conjunction with other factors.

Vedanta Resources Limited has an ESG Relevance Score of '4' for
Governance Structure due to a smaller board of directors than
peers, which has a negative impact on the credit profile, and is
relevant to the ratings in conjunction with other factors.

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.

   Entity/Debt               Rating        Recovery   Prior
   -----------               ------        --------   -----
Vedanta Resources
Limited                LT IDR B+  Upgrade             B-

   senior unsecured    LT     B+  Upgrade             B-

Vedanta Resources
Finance II Plc

   senior unsecured    LT     B+  Upgrade    RR4      B-



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

ACTIVE 4X4: Court to Hear Wind-Up Petition on Feb. 5
----------------------------------------------------
A petition to wind up the operations of Active 4x4 Limited will be
heard before the High Court at Auckland on Feb. 5, 2025, at 10:45
a.m.

Wingshead NZ Limited filed the petition against the company on Nov.
4, 2024.

The Petitioner's solicitor is:

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


ALPINE DRINKS: In Liquidation, Owes Creditors NZD2.6 Million
------------------------------------------------------------
Stuff.co.nz reports that a water bottling company in Hawke's Bay
has been put into liquidation with creditors owed more than NZD2.6
million.

Alpine Drinks Ltd, which operated from a large warehouse on the
coast near Napier, was put into liquidation by the High Court last
year following an application by one of the creditors.

Stuff relates that liquidator Gerry Rea Partners, in its first
report in mid-2024, said the company had advised that it had the
support of third-party investors and intended to raise funds in
order to pay creditors and bring the company out of liquidation.

At the time of liquidation, the company owed NZD246,581 to secured
creditors and NZD2,437,334 to unsecured creditors, Stuff
discloses.

According to Stuff, the liquidator said at the time that it would
work with the director to determine if the proposal to raise funds
and bring the company out of liquidation was feasible.

"If the company is not brought out of liquidation, then the
liquidator will conduct an investigation into the failure of the
company," the liquidator's report said.

Alpine Drinks was set up in 2018 to use water taken from the
Heretaunga aquifer. The water was taken from the aquifer under a
resource consent held by a separate company, Sleeping Giant Ltd,
which was allowed to draw up to 1.179 million cubic metres of water
a year.

The Alpine Drinks website, which is still active, stated that the
company was started by Bhavna and Arajan Odedra "with the aim of
creating a world class, kiwi owned, beverage business".

"Alpine Drinks is founded on the core beliefs of integrity, respect
for our staff, our customers, and our community," it stated.

The company also marketed water under the brand NZ Pristine, which
has its own website that appears identical to Alpine Drinks.

The company operated from a 1,432sqm warehouse on a 7616sqm
property owned by Craig and Robyn Bryant.

The property was put up for sale by tender in October. It has a
rateable value of NZD2.1 million, Stuff adds.


BOLTER MANAGEMENT: Court to Hear Wind-Up Petition on Feb. 4
-----------------------------------------------------------
A petition to wind up the operations of Bolter Management Group
Limited will be heard before the High Court at Rotorua on Feb. 4,
2025, at 10:00 a.m.

The Commissioner of Inland Revenue, filed the petition against the
company on Nov. 25, 2024.

The Petitioner's solicitor is:

          Christina Anne Hunt
          Inland Revenue, Legal Services
          21 Home Straight
          PO Box 432
          Hamilton


DELUXE BOX: Creditors' Proofs of Debt Due on Feb. 21
----------------------------------------------------
Creditors of The Deluxe Box Company Limited are required to file
their proofs of debt by Feb. 21, 2025, to be included in the
company's dividend distribution.

The company commenced wind-up proceedings on Jan. 20, 2025.

The company's liquidator is:

          Brenton Hunt
          PO Box 13400
          City East
          Christchurch 8141


MONARCH KITCHEN: Temuka Cafe Declared Insolvent
-----------------------------------------------
The Timaru Herald reports that the liquidation of a South
Canterbury company that operated a cafe in Temuka is complete with
those owed money left out of pocket.

Monarch Kitchen Cafe Ltd, owned by Jessica Marie Phimister and
Daniel Sargent, was placed into liquidation on Feb.13, 2024, and
according to the final liquidator's report, filed to the companies
office in late December, the company was insolvent and owed
NZD20,775 to creditors.

In February last year, Mr. Sargent told The Timaru Herald the
pandemic, difficulty finding staff and the rising cost of food had
been detrimental to the business.

In his final report, liquidator Brenton Hunt, of Insolvency
Matters, said no creditors had been paid "due to no funds recovered
during the liquidation," The Timaru Herald relays.

They included the Inland Revenue Department, the sole preferential
creditor, which had lodged a claim for NZD16,446.

In the liquidator's first report, nine unsecured creditors were
estimated to be owed NZD50,000. They were ACC, Contact, Eftpos Now,
Employsure, Gallagher, Inland Revenue, Noone Plus, One NZ and
Paymark, The Timaru Herald discloses.

The second report listed four unnamed unsecured creditors with
claims totalling NZD4,038.

The Timaru Herald relates that the liquidator also said in his
first report secured creditors, such as Bidfood, Finance Now, Kaans
Catering Supplies, Silver Chef Rentals and Trents Wholesale, were
owed an estimated NZD5,000.

However, the final report listed just one secured creditor as being
owed NZD291.

The cafe, on Temuka's main street, offered dine in and takeaway
options, and began trading in April 2021.



NOEMAR HOMES: Khov Jones Appointed as Receivers
-----------------------------------------------
Steven Khov and Kieran Jones of Khov Jones on Jan. 22, 2025, were
appointed as receivers and managers of Noemar Homes Limited, Noel
Malubay and Maribeth Malubay.

The receivers and managers may be reached at:

          Khov Jones Limited
          PO Box 302261
          North Harbour
          Auckland 0751


OMAHU COMMERCIALS: Waterstone Insolvency Appointed as Receivers
---------------------------------------------------------------
Damien Grant and Adam Botterill of Waterstone Insolvency on Dec.
18, 2024, were appointed as receivers and managers of Omahu
Commercials Limited.

The receivers and managers may be reached at:

          Waterstone Insolvency
          PO Box 352
          Auckland 1140




=====================
P H I L I P P I N E S
=====================

INTEGRATED MICRO-ELECTRONICS: Closes China Facility to Reduce Cost
------------------------------------------------------------------
Elijah Felice Rosales at The Philippine Star reports that Ayala-led
Integrated Micro-Electronics Inc. (IMI) is closing down its China
facility as part of efforts to reduce business costs by focusing on
strategic factories.

In a disclosure to the Philippine Stock Exchange, IMI announced
that all production works in its Chengdu hub have stopped since
December 2024, the Star relates.

According to the Star, IMI said the facility completed its
commitments to clients and remaining customer projects were
transferred to other sites owned by the company.

Currently, IMI is working on concluding the closure process of the
hub, starting with the transfer of assets and equipment, which has
to be completed this month.

Afterward, the property will be turned over to the landlord in
February.

Starting next month, IMI will also begin complying with local
government regulations, entailing a six-month winding up period.
Once it leaves Chengdu, the manufacturer looks to reorganize its
global footprint by focusing resources on select facilities.

The Star relates that IMI CEO Louie Hughes said the closure of the
Chengdu hub is expected to improve operational efficiency, which,
in turn, should enhance product quality and service delivery.

"We are taking these steps to ensure operations remain aligned with
the market's demands, while enhancing our ability to serve
customers with agility and cost-effectiveness," the report quotes
Mr. Hughes as saying.

Prior to this, IMI also terminated its prototyping and
manufacturing services in the United States last year, transferring
these operations to factories in North America, Europe and Asia.

In Asia, IMI shut its sales office in Japan and the company is
reducing its workforce in Malaysia and Singapore, the Star
reports.

IMI is moving to trim business costs to strengthen financial
standing.

Since downsizing its operations, IMI has slashed its net loss by 89
percent to $9.24 million as of the third quarter of 2024 from
$85.26 million the previous year, the Star discloses. Mainly, the
company managed to pull off the feat by lowering spending by 18
percent to $772.02 million.

Integrated Micro-Electronics, Inc. (IMI) is a provider of
electronics manufacturing services (EMS) and power semiconductor
assembly and test services. The Company's geographical segments are
segregated as follows: Philippines, China, Europe, Mexico,
Germany/UK, and USA/Japan/Singapore/IMI UK.




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

BP-SH1 PTE: Creditors' Proofs of Debt Due on Feb. 24
----------------------------------------------------
Creditors of BP-SH1 Pte. Ltd. are required to file their proofs of
debt by Feb. 24, 2025, to be included in the company's dividend
distribution.

The company commenced wind-up proceedings on Jan. 16, 2025.

The company's liquidator is:

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


CHUN HOE: Court to Hear Wind-Up Petition on Feb. 7
--------------------------------------------------
A petition to wind up the operations of Chun Hoe Pte. Ltd. will be
heard before the High Court of Singapore on Feb. 7, 2025, at 10:00
a.m.

RHB Bank Berhad filed the petition against the company on Jan. 15,
2025.

The Petitioner's solicitors are:

          Shook Lin & Bok LLP
          1 Robinson Road
          #18-00, AIA Tower
          Singapore 048542  


IMH EQUIPMENT: Court to Hear Wind-Up Petition on Feb. 7
-------------------------------------------------------
A petition to wind up the operations of IMH Equipment Pte. Ltd.
will be heard before the High Court of Singapore on Feb. 7, 2025,
at 10:00 a.m.

Maybank Singapore Limited filed the petition against the company on
Jan. 15, 2025.

The Petitioner's solicitors are:

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


QOOCO ASIA: Court Enters Wind-Up Order
--------------------------------------
The High Court of Singapore entered an order on Jan. 10, 2025, to
wind up the operations of Qooco Asia Pte. Ltd.

Happy Cp Company Limited (trading as Choco Up) filed the petition
against the company.

The company's liquidators are:

          Lau Chin Huat
          Yeo Boon Keong
          c/o Technic Inter-Asia
          50 Havelock Road, #02-767
          Singapore 160050


S.H. MANAGEMENT: Court to Hear Wind-Up Petition on Jan. 31
----------------------------------------------------------
A petition to wind up the operations of S.H. Management Pte. Ltd.
will be heard before the High Court of Singapore on Jan. 31, 2025,
at 10:00 a.m.

Maybank Singapore Limited filed the petition against the company on
Jan. 6, 2025.

The Petitioner's solicitors are:

          Shook Lin & Bok LLP
          1 Robinson Road
          #18-00, AIA Tower
          Singapore 048542  




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

[*] BOND PRICING: For the Week Jan. 20, 2025 to Jan. 24, 2025
-------------------------------------------------------------
Issuer                 Coupon    Maturity     Currency    Price
------                 ------    --------     --------    -----


   AUSTRALIA
   ---------

ACN 113 874 712 PTY      13.25    02/15/18       USD        0.22
ACN 113 874 712 PTY      13.25    02/15/18       USD        0.22
COBURN RESOURCES PTY     12.00    03/20/26       USD       68.98
VIRGIN AUSTRALIA HOL      8.08    03/05/24       AUD        0.32
VIRGIN AUSTRALIA HOL      8.00    11/26/24       AUD        0.32
VIRGIN AUSTRALIA HOL      8.25    05/30/23       AUD        0.38
VIRGIN AUSTRALIA HOL      8.13    11/15/24       USD        0.43
VIRGIN AUSTRALIA HOL      8.13    11/15/24       USD        0.43
VIRGIN AUSTRALIA HOL      7.88    10/15/21       USD        0.46
VIRGIN AUSTRALIA HOL      7.88    10/15/21       USD        0.46


   CHINA
   -----

ANHUA COUNTY MEISHAN      8.00    03/21/26       CNY       40.00
ANHUA COUNTY MEISHAN      8.00    03/21/26       CNY       41.52
ANHUI PINGTIANHU INV      7.50    08/13/26       CNY       40.00
ANHUI PINGTIANHU INV      7.50    08/13/26       CNY       42.18
ANLU CONSTRUCTION DE      7.80    11/28/26       CNY       40.00
ANLU CONSTRUCTION DE      7.80    11/28/26       CNY       42.84
ANNING DEVELOPMENT I      8.80    09/11/25       CNY       20.68
ANNING DEVELOPMENT I      8.00    12/04/25       CNY       21.01
ANSHANG WANGTONG CON      7.50    05/06/26       CNY       40.98
ANSHANG WANGTONG CON      7.50    05/06/26       CNY       41.63
ANSHUN CITY XIXIU IN      7.90    11/15/25       CNY       20.50
ANSHUN CITY XIXIU IN      7.90    11/15/25       CNY       20.56
ANSHUN CITY XIXIU IN      8.00    01/29/26       CNY       40.74
ANYUE XINGAN CITY DE      7.50    01/30/25       CNY       20.09
ANYUE XINGAN CITY DE      7.50    01/30/25       CNY       20.09
ANYUE XINGAN CITY DE      7.50    05/06/26       CNY       41.25
ANYUE XINGAN CITY DE      7.50    05/06/26       CNY       41.63
BIJIE CITY ANFANG CO      7.80    01/18/26       CNY       40.55
BIJIE CITY ANFANG CO      7.80    01/18/26       CNY       41.11
BIJIE TIANHE URBAN C      8.05    12/03/25       CNY       20.61
BIJIE TIANHE URBAN C      8.05    12/03/25       CNY       21.01
CAOXIAN SHANG DU INV      7.80    10/28/26       CNY       42.55
CAOXIAN SHANG DU INV      7.80    10/28/26       CNY       42.60
CHANGDE DEYUAN INVES      7.70    06/11/25       CNY       20.50
CHANGDE DEYUAN INVES      7.70    06/11/25       CNY       20.50
CHANGDE DINGCHENG JI      7.58    10/19/25       CNY       20.73
CHANGDE DINGCHENG JI      7.58    10/19/25       CNY       20.74
CHENGDU GARDEN WATER      8.00    06/13/25       CNY       20.00
CHENGDU GARDEN WATER      8.00    06/13/25       CNY       20.46
CHISHUI CITY CONSTRU      8.50    01/18/26       CNY       40.58
CHISHUI CITY CONSTRU      8.50    01/18/26       CNY       40.58
CHONGQING HONGYE IND      7.50    12/24/26       CNY       42.88
CHONGQING JIANGLAI I      7.50    10/26/25       CNY       20.00
CHONGQING JIANGLAI I      7.50    10/26/25       CNY       20.84
CHONGQING NANCHUAN C      7.80    08/06/26       CNY       42.20
CHONGQING SHUANGFU C      7.50    09/09/26       CNY       42.61
CHONGQING THREE GORG      7.80    03/01/26       CNY       40.00
CHONGQING THREE GORG      7.80    03/01/26       CNY       41.46
CHONGQING TONGRUI AG      7.50    09/18/26       CNY       40.00
CHONGQING TONGRUI AG      7.50    09/18/26       CNY       42.32
CHONGQING WANSHENG E      7.50    03/27/25       CNY       20.20
CHONGQING YUDIAN STA      8.00    11/30/25       CNY       20.99
CHUYING AGRO-PASTORA      8.80    06/26/19       CNY       16.00
DAWU COUNTY URBAN CO      7.50    09/20/26       CNY       40.00
DAWU COUNTY URBAN CO      7.50    09/20/26       CNY       42.36
DING NAN CITY CONSTR      7.80    04/08/26       CNY       40.00
DING NAN CITY CONSTR      7.80    04/08/26       CNY       41.43
DUJIANGYAN NEW CITY       7.80    05/02/25       CNY       20.00
DUJIANGYAN NEW CITY       7.80    05/02/25       CNY       20.36
DUJIANGYAN NEW CITY       7.80    10/11/25       CNY       20.50
DUJIANGYAN NEW CITY       7.80    10/11/25       CNY       20.82
DUJIANGYAN XINGYAN I      7.50    11/01/26       CNY       42.71
DUJIANGYAN XINGYAN I      7.50    11/01/26       CNY       42.88
FANGCHENG GANGSHI WE      7.95    10/11/25       CNY       20.00
FANGCHENG GANGSHI WE      7.93    12/25/25       CNY       20.00
FANGCHENG GANGSHI WE      7.95    10/11/25       CNY       20.85
FANGCHENG GANGSHI WE      7.93    12/25/25       CNY       21.05
FANTASIA GROUP CHINA      7.80    06/30/28       CNY       44.53
FANTASIA GROUP CHINA      7.50    06/30/28       CNY       73.70
FUJIAN FUSHENG GROUP      7.90    11/19/21       CNY       60.00
FUJIAN FUSHENG GROUP      7.90    12/17/21       CNY       70.99
FUZHOU LINCHUAN URBA      8.00    02/26/26       CNY       41.40
GANZHOU NANKANG DIST      8.00    09/27/25       CNY       20.00
GANZHOU NANKANG DIST      8.00    10/29/25       CNY       20.00
GANZHOU NANKANG DIST      8.00    09/27/25       CNY       20.80
GANZHOU NANKANG DIST      8.00    10/29/25       CNY       20.89
GANZHOU NANKANG DIST      8.00    01/23/26       CNY       40.00
GANZHOU NANKANG DIST      8.00    01/23/26       CNY       41.20
GANZHOU ZHANGGONG CO      7.80    10/16/25       CNY       20.83
GANZHOU ZHANGGONG CO      7.80    10/16/25       CNY       22.68
GUANGAN XINHONG INVE      7.50    06/03/26       CNY       41.79
GUANGAN XINHONG INVE      7.50    06/03/26       CNY       43.09
GUANGDONG PEARL RIVE      7.50    10/26/26       CNY       18.03
GUANGXI BAISE EXPERI      7.60    12/24/25       CNY       20.00
GUANGXI BAISE EXPERI      7.60    12/24/25       CNY       20.95
GUANGXI BAISE EXPERI      7.59    01/08/26       CNY       39.39
GUANGXI BAISE EXPERI      7.59    01/08/26       CNY       41.03
GUANGXI CHONGZUO URB      8.50    09/26/25       CNY       20.87
GUANGXI CHONGZUO URB      8.50    09/26/25       CNY       20.88
GUANGXI NINGMING HUI      8.50    12/07/25       CNY       21.10
GUANGXI NINGMING HUI      8.50    11/05/26       CNY       42.55
GUANGXI NINGMING HUI      8.50    11/05/26       CNY       43.13
GUANGXI TIANDONG COU      7.50    06/04/27       CNY       40.00
GUANGYUAN CITY DEVEL      7.50    10/25/27       CNY       26.85
GUANGYUAN YUANQU CHU      7.50    07/15/26       CNY       73.86
GUANGYUAN YUANQU CON      7.50    10/30/26       CNY       40.00
GUANGYUAN YUANQU CON      7.50    12/23/26       CNY       40.00
GUANGYUAN YUANQU CON      7.50    10/30/26       CNY       41.87
GUANGYUAN YUANQU CON      7.50    12/23/26       CNY       42.80
GUANGZHOU FINELAND R     13.60    07/27/23       USD        0.21
GUCHENG CONSTRUCTION      7.88    04/27/25       CNY       20.00
GUCHENG CONSTRUCTION      7.88    04/27/25       CNY       20.30
GUIXI STATE OWNED HO      7.50    09/17/26       CNY       42.30
GUIXI STATE OWNED HO      7.50    09/17/26       CNY       43.42
GUIYANG BAIYUN INDUS      8.30    03/21/25       CNY       20.21
GUIYANG BAIYUN INDUS      8.30    03/21/25       CNY       20.46
GUIYANG BAIYUN INDUS      7.50    03/06/26       CNY       40.80
GUIYANG BAIYUN INDUS      7.50    03/06/26       CNY       41.30
GUIYANG ECONOMIC DEV      7.90    10/29/25       CNY       20.82
GUIYANG ECONOMIC DEV      7.90    10/29/25       CNY       20.89
GUIYANG ECONOMIC DEV      7.50    04/30/26       CNY       40.68
GUIYANG ECONOMIC DEV      7.50    04/30/26       CNY       40.99
GUIYANG ECONOMIC TEC      7.80    04/30/26       CNY       41.71
GUIYANG ECONOMIC TEC      7.80    04/30/26       CNY       41.72
GUIYANG HI-TECH HOLD      8.00    11/25/26       CNY       40.27
GUIYANG HI-TECH HOLD      8.00    11/25/26       CNY       42.55
GUIZHOU CHANGSHUN CO      8.50    03/19/26       CNY       40.00
GUIZHOU CHANGSHUN CO      8.50    03/19/26       CNY       41.67
GUIZHOU EAST LAKE CI      8.00    12/07/25       CNY       20.41
GUIZHOU EAST LAKE CI      8.00    12/07/25       CNY       21.01
GUIZHOU GUIAN DEVELO      7.50    01/14/25       CNY       15.22
GUIZHOU HONGGUO ECON      7.80    02/08/25       CNY       20.12
GUIZHOU JINFENGHUANG      7.60    08/19/26       CNY       41.70
GUIZHOU JINFENGHUANG      7.60    08/19/26       CNY       42.23
GUIZHOU SHUANGLONG A      7.50    04/20/30       CNY       60.00
GUIZHOU SHUANGLONG A      7.50    11/17/30       CNY       62.83
GUIZHOU SHUICHENG EC      7.50    10/26/25       CNY       19.50
GUIZHOU SHUICHENG EC      7.50    10/26/25       CNY       20.82
GUIZHOU SHUICHENG WA      8.00    11/27/25       CNY       20.53
GUIZHOU SHUICHENG WA      8.00    11/27/25       CNY       20.91
GUIZHOU ZHONGSHAN DE      8.00    03/18/29       CNY       70.00
HAIAN URBAN DEMOLITI      7.74    05/02/25       CNY       20.30
HAIAN URBAN DEMOLITI      8.00    12/21/25       CNY       21.02
HUAINAN SHAN NAN DEV      7.94    04/01/26       CNY       40.00
HUAINAN SHAN NAN DEV      7.94    04/01/26       CNY       41.91
HUAINAN URBAN CONSTR      7.50    03/20/25       CNY       20.00
HUAINAN URBAN CONSTR      7.50    03/20/25       CNY       20.25
HUAINAN URBAN CONSTR      7.58    02/12/26       CNY       41.37
HUBEI DAYE LAKE HIGH      7.50    04/01/26       CNY       41.43
HUBEI JIAKANG CONSTR      7.80    12/19/25       CNY       20.77
HUBEI YILING ECONOMI      7.50    03/28/26       CNY       40.00
HUBEI YILING ECONOMI      7.50    03/28/26       CNY       41.48
HUNAN CHUZHISHENG HO      7.50    03/27/26       CNY       40.00
HUNAN CHUZHISHENG HO      7.50    03/27/26       CNY       41.45
HUNAN TIANYI RONGTON      8.00    10/24/25       CNY       20.89
HUNAN TIANYI RONGTON      8.00    10/24/25       CNY       20.90
HUNAN XUANDA CONSTRU      7.50    01/23/26       CNY       40.00
HUNAN XUANDA CONSTRU      7.50    01/24/26       CNY       40.00
HUNAN XUANDA CONSTRU      7.50    01/23/26       CNY       41.15
HUNAN XUANDA CONSTRU      7.50    01/24/26       CNY       41.16
HUZHOU WUXING NANTAI      7.90    09/20/25       CNY       20.75
JIA COUNTY DEVELOPME      7.50    01/21/27       CNY       62.78
JIAHE ZHUDU DEVELOPM      7.50    03/13/25       CNY       20.00
JIAHE ZHUDU DEVELOPM      7.50    03/13/25       CNY       20.24
JIANGSU YANGKOU PORT      7.60    08/17/25       CNY       20.69
JIANGSU YANGKOU PORT      7.60    08/17/25       CNY       22.50
JIANGSU ZHONGNAN CON      7.80    03/17/29       CNY       44.19
JIANGXI HUANGGANGSHA      7.90    10/08/25       CNY       20.68
JIANGXI HUANGGANGSHA      7.90    10/08/25       CNY       20.69
JIANGXI HUANGGANGSHA      7.90    01/25/26       CNY       40.95
JIANGXI JIHU DEVELOP      7.50    04/10/25       CNY       20.00
JIANGXI JIHU DEVELOP      7.50    04/10/25       CNY       20.27
JIANGXI TONGGU CITY       7.50    04/21/27       CNY       63.26
JIANGYOU XINGYI PARK      7.80    12/17/25       CNY       26.25
JIANGYOU XINGYI PARK      7.50    05/07/26       CNY       51.32
JIANLI FENGYUAN CITY      7.50    01/14/26       CNY       40.00
JIANLI FENGYUAN CITY      7.50    01/14/26       CNY       41.04
JILIN ECONOMY TECHNO      8.00    03/26/28       CNY       59.21
JILIN ECONOMY TECHNO      8.00    03/26/28       CNY       62.85
JINING NEW CITY DEVE      7.60    03/23/25       CNY       20.00
JINING NEW CITY DEVE      7.60    03/23/25       CNY       20.20
JINXIANG COUNTY CITY      7.50    03/20/26       CNY       40.92
JINXIANG COUNTY CITY      7.50    03/20/26       CNY       41.41
JINZHOU CIHANG GROUP      9.00    04/05/20       CNY       33.63
KAILI GUIZHOU TOWN C      7.98    03/30/27       CNY       63.92
KAILI GUIZHOU TOWN C      7.98    03/30/27       CNY       63.93
KAIYUAN CITY XINGYUA      7.50    09/22/27       CNY       64.60
KAIYUAN CITY XINGYUA      7.50    09/22/27       CNY       64.82
LAOTING INVESTMENT G      7.50    04/11/26       CNY       39.80
LAOTING INVESTMENT G      7.50    04/11/26       CNY       41.55
LIJIN CITY CONSTRUCT      7.50    12/20/25       CNY       20.00
LIJIN CITY CONSTRUCT      7.50    12/20/25       CNY       20.96
LIJIN CITY CONSTRUCT      7.50    04/26/26       CNY       40.00
LIJIN CITY CONSTRUCT      7.50    04/26/26       CNY       41.67
LINFEN YAODU DISTRIC      7.50    09/19/25       CNY       20.74
LINYI COUNTY CITY DE      7.78    03/21/25       CNY       20.00
LINYI COUNTY CITY DE      7.78    03/21/25       CNY       20.23
LINYI ZHENDONG CONST      7.50    11/26/25       CNY       20.80
LINYI ZHENDONG CONST      7.50    11/26/25       CNY       20.89
LINYI ZHENDONG CONST      7.50    12/06/25       CNY       20.92
LIUPANSHUI AGRICULTU      8.00    04/26/27       CNY       59.31
LIUPANSHUI AGRICULTU      8.00    04/26/27       CNY       59.32
LONGNAN ECO&TECH DEV      7.50    07/26/26       CNY       41.90
LUANCHUAN COUNTY TIA      8.50    01/23/26       CNY       40.00
LUANCHUAN COUNTY TIA      8.50    01/23/26       CNY       41.30
LUOHE ECONOMIC DEVEL      7.50    12/18/25       CNY       20.95
LUOHE ECONOMIC DEVEL      7.50    12/18/25       CNY       21.02
LUOYANG XIYUAN STATE      7.50    11/15/25       CNY       20.74
LUOYANG XIYUAN STATE      7.50    11/15/25       CNY       20.80
LUOYANG XIYUAN STATE      7.80    01/29/26       CNY       40.98
LUOYANG XIYUAN STATE      7.80    01/29/26       CNY       41.30
MAANSHAN NINGBO INVE      7.50    04/18/26       CNY       16.00
MAANSHAN NINGBO INVE      7.80    11/29/25       CNY       20.94
MAANSHAN NINGBO INVE      7.80    11/29/25       CNY       20.96
MAANSHAN NINGBO INVE      7.50    04/18/26       CNY       41.55
MEISHAN CITY DONGPO       8.08    08/16/25       CNY       20.00
MEISHAN CITY DONGPO       8.08    08/16/25       CNY       20.69
MEISHAN CITY DONGPO       8.00    01/03/26       CNY       40.00
MEISHAN CITY DONGPO       8.00    01/03/26       CNY       41.08
MEISHAN HONGSHUN PAR      7.50    12/10/25       CNY       26.05
MENGZHOU INVESTMENT       8.00    09/03/25       CNY       20.00
MENGZHOU INVESTMENT       8.00    11/06/25       CNY       20.00
MENGZHOU INVESTMENT       8.00    09/03/25       CNY       20.76
MENGZHOU INVESTMENT       8.00    11/06/25       CNY       20.90
MENGZI CITY DEVELOPM      8.00    03/25/26       CNY       41.51
MENGZI CITY DEVELOPM      8.00    03/25/26       CNY       42.25
MIAN YANG ECONOMIC D      8.20    03/15/26       CNY       40.00
MIAN YANG ECONOMIC D      8.00    09/29/26       CNY       40.00
MIAN YANG ECONOMIC D      8.20    03/15/26       CNY       41.51
MIAN YANG ECONOMIC D      8.00    09/29/26       CNY       42.58
MIANYANG ANZHOU INVE      8.10    11/22/25       CNY       20.00
MIANYANG ANZHOU INVE      8.10    05/04/25       CNY       20.30
MIANYANG ANZHOU INVE      8.10    05/04/25       CNY       20.38
MIANYANG ANZHOU INVE      8.10    11/22/25       CNY       20.99
MIANYANG ANZHOU INVE      7.90    11/25/26       CNY       40.00
MIANYANG ANZHOU INVE      7.90    11/25/26       CNY       42.89
MIANYANG HUIDONG INV      8.10    02/10/25       CNY       20.13
MIANYANG HUIDONG INV      8.10    04/28/25       CNY       20.37
MIANZHU CITY JINSHEN      7.87    12/18/25       CNY       21.02
MIANZHU CITY JINSHEN      7.87    12/18/25       CNY       21.04
MILE AGRICULTURAL IN      8.00    10/25/25       CNY       20.85
MILE AGRICULTURAL IN      7.60    02/27/26       CNY       41.00
MILE AGRICULTURAL IN      7.60    02/27/26       CNY       41.28
MUDANJIANG LONGSHENG      7.50    09/27/25       CNY       20.74
NANCHONG JIALING DEV      7.98    05/23/25       CNY       20.00
NANCHONG JIALING DEV      7.98    05/23/25       CNY       20.44
NINGXIA SHENG YAN IN      7.50    09/27/28       CNY       42.45
PANJIN CITY SHUANGTA      8.70    12/20/25       CNY       21.19
PANJIN CITY SHUANGTA      8.70    12/20/25       CNY       21.20
PANJIN CITY SHUANGTA      8.50    01/29/26       CNY       41.34
PANJIN CITY SHUANGTA      8.50    01/29/26       CNY       41.35
PANJIN LIAODONGWAN Z      7.50    12/28/26       CNY       42.85
PEIXIAN ECONOMIC DEV      7.51    11/04/26       CNY       40.00
PEIXIAN ECONOMIC DEV      7.51    11/04/26       CNY       42.54
PENGSHAN DEVELOPMENT      7.98    05/03/25       CNY       20.38
PENGSHAN DEVELOPMENT      7.98    05/03/25       CNY       21.59
PENGZE CITY DEVELOPM      7.60    08/31/25       CNY       20.68
PENGZE CITY DEVELOPM      7.60    08/31/25       CNY       20.68
PINGLIANG CHENGXIANG      7.80    03/29/26       CNY       41.09
PINGLIANG CHENGXIANG      7.80    03/29/26       CNY       41.52
PUDING YELANG STATE-      8.00    03/13/25       CNY      100.00
PUER CITY SI MAO GUO      7.50    03/14/26       CNY       41.34
PUER CITY SI MAO GUO      7.50    03/14/26       CNY       41.91
QIANDONG NANZHOU DEV      8.00    12/21/27       CNY       63.00
QIANDONG NANZHOU DEV      8.00    12/21/27       CNY       66.59
QIANDONGNAN TRANSPOR      8.00    01/15/27       CNY       63.31
QIANDONGNAN TRANSPOR      8.00    01/15/27       CNY       63.32
QIANNANZHOU INVESTME      8.00    01/02/26       CNY       41.08
QIANXINAN AUTONOMOUS      8.00    06/22/27       CNY       64.30
QIANXINAN PREFECTURE      7.99    06/10/27       CNY       63.54
QIANXINAN WATER RESO      7.50    12/25/27       CNY       62.90
QIANXINAN WATER RESO      7.50    09/25/27       CNY       65.03
QIANXINAN WATER RESO      7.50    09/25/27       CNY       65.04
QIANXINAN WATER RESO      7.50    12/25/27       CNY       68.81
QINGHAI PROVINCIAL I      7.88    03/22/21       USD        0.46
QINGZHEN CITY CONSTR      7.50    03/18/26       CNY       41.35
QINGZHEN CITY CONSTR      7.50    03/18/26       CNY       41.36
QINGZHOU HONGYUAN PU      7.60    06/17/27       CNY       48.20
QINZHOU BINHAI NEW C      7.70    08/15/26       CNY       42.28
QINZHOU BINHAI NEW C      7.70    08/15/26       CNY       42.28
QUJING CITY QILIN DI      8.50    01/21/26       CNY       40.00
QUJING CITY QILIN DI      8.50    01/21/26       CNY       41.29
RENHUAI WATER INVEST      7.98    02/24/25       CNY       20.11
RENHUAI WATER INVEST      7.98    07/26/25       CNY       20.61
RENHUAI WATER INVEST      8.00    12/26/25       CNY       20.81
RUCHENG SHUNXING INV      7.50    01/07/26       CNY       40.00
RUCHENG SHUNXING INV      7.50    01/07/26       CNY       41.06
RUDONG NEW WORLD INV      7.50    12/06/26       CNY       40.00
RUDONG NEW WORLD INV      7.50    12/06/26       CNY       42.91
RUILI RENLONG INVEST      8.00    09/20/26       CNY       42.22
SHANDONG HONGHE HOLD      7.50    01/29/26       CNY       41.06
SHANDONG OCEAN CULTU      7.50    03/28/26       CNY       41.38
SHANDONG OCEAN CULTU      7.50    04/25/26       CNY       41.53
SHANDONG RENCHENG RO      7.50    01/23/26       CNY       41.09
SHANDONG RUYI TECHNO      7.90    09/18/23       CNY       52.10
SHANDONG SANXING GRO      7.90    08/30/27       CNY       58.00
SHANDONG URBAN CAPIT      7.50    04/12/26       CNY       40.00
SHANDONG URBAN CAPIT      7.50    04/12/26       CNY       41.48
SHANGLI GANXIANG CIT      7.50    06/01/25       CNY       20.36
SHANGLI GANXIANG CIT      7.50    06/01/25       CNY       20.36
SHANGLI GANXIANG CIT      7.80    01/22/26       CNY       40.49
SHANGLI GANXIANG CIT      7.80    01/22/26       CNY       41.01
SHANGRAO GUANGXIN UR      7.95    07/24/25       CNY       20.60
SHANGRAO GUANGXIN UR      7.95    07/24/25       CNY       20.62
SHANXI JINZHONG STAT      7.50    05/05/26       CNY       41.59
SHAOYANG SAISHUANGQI      8.00    11/28/25       CNY       20.00
SHAOYANG SAISHUANGQI      8.00    11/28/25       CNY       21.06
SHEHONG STATE OWNED       7.50    08/22/25       CNY       20.00
SHEHONG STATE OWNED       7.60    10/22/25       CNY       20.00
SHEHONG STATE OWNED       7.60    10/25/25       CNY       20.00
SHEHONG STATE OWNED       7.50    08/22/25       CNY       20.66
SHEHONG STATE OWNED       7.60    10/22/25       CNY       20.84
SHEHONG STATE OWNED       7.60    10/25/25       CNY       20.85
SHENWU ENVIRONMENTAL      9.00    03/14/19       CNY       12.00
SHIFANG CITY NATIONA      8.00    12/05/25       CNY       20.00
SHIFANG CITY NATIONA      8.00    12/05/25       CNY       21.01
SHIYAN CITY CHENGTOU      7.80    02/13/26       CNY       44.68
SHUANGYASHAN DADI CI      8.50    04/30/26       CNY       41.94
SHUANGYASHAN DADI CI      8.50    04/30/26       CNY       41.95
SHUANGYASHAN DADI CI      8.50    08/26/26       CNY       42.68
SHUANGYASHAN DADI CI      8.50    08/26/26       CNY       42.69
SHUANGYASHAN DADI CI      8.50    12/16/26       CNY       43.38
SHUANGYASHAN DADI CI      8.50    12/16/26       CNY       43.39
SHUOZHOU INVESTMENT       7.50    10/23/25       CNY       20.85
SHUOZHOU INVESTMENT       7.80    12/25/25       CNY       20.92
SHUOZHOU INVESTMENT       7.80    12/25/25       CNY       21.08
SHUOZHOU INVESTMENT       7.50    10/23/25       CNY       21.60
SICHUAN COAL INDUSTR      7.70    01/09/18       CNY       45.00
SICHUAN LANGUANG DEV      7.50    07/11/21       CNY       12.63
SICHUAN LANGUANG DEV      7.50    08/12/21       CNY       12.63
SICHUAN LANGUANG DEV      7.50    07/23/22       CNY       42.00
SIYANG JIADING INDUS      7.50    04/27/25       CNY       20.31
SIYANG JIADING INDUS      7.50    04/27/25       CNY       20.32
SIYANG JIADING INDUS      7.50    12/14/25       CNY       20.93
TAHOE GROUP CO LTD        7.50    08/15/20       CNY        2.20
TAHOE GROUP CO LTD        7.50    10/10/20       CNY        2.20
TAHOE GROUP CO LTD        8.50    08/02/21       CNY        2.20
TAHOE GROUP CO LTD        7.50    09/19/21       CNY        3.10
TAIXING CITY CHENGXI      7.80    03/05/26       CNY       40.00
TAIXING CITY CHENGXI      7.60    04/04/26       CNY       40.00
TAIXING CITY CHENGXI      7.60    04/24/26       CNY       40.00
TAIXING CITY CHENGXI      7.80    03/05/26       CNY       41.46
TAIXING CITY CHENGXI      7.60    04/04/26       CNY       41.60
TAIXING CITY CHENGXI      7.60    04/24/26       CNY       41.70
TAIXING XINGHUANG IN      8.50    11/15/25       CNY       19.59
TAIXING XINGHUANG IN      8.50    11/15/25       CNY       20.82
TAIZHOU HUACHENG MED      8.50    12/26/25       CNY       20.00
TAIZHOU HUACHENG MED      8.50    12/26/25       CNY       41.24
TANCHENG COUNTY CITY      7.50    04/09/26       CNY       40.00
TANCHENG COUNTY CITY      7.50    04/09/26       CNY       41.48
TANGSHAN HOLDING DEV      7.60    05/16/25       CNY       20.32
TAOYUAN COUNTY CONST      7.50    09/11/26       CNY       40.00
TAOYUAN COUNTY CONST      8.00    10/17/26       CNY       40.00
TAOYUAN COUNTY CONST      7.50    09/11/26       CNY       42.34
TAOYUAN COUNTY CONST      8.00    10/17/26       CNY       42.83
TAOYUAN COUNTY ECONO      8.20    09/06/25       CNY       20.79
TAOYUAN COUNTY ECONO      8.20    09/06/25       CNY       21.25
TEMPUS GROUP CO LTD       7.50    06/07/20       CNY        2.00
TENGCHONG SHIXINGBAN      7.50    05/05/26       CNY       51.74
TIANJIN REAL ESTATE       7.70    03/16/21       CNY       21.49
TONGCHENG CITY CONST      7.50    07/23/25       CNY       20.00
TONGCHENG CITY CONST      7.50    07/23/25       CNY       20.57
TONGHUA FENGYUAN INV      8.00    12/18/25       CNY       20.00
TONGHUA FENGYUAN INV      8.00    12/18/25       CNY       21.04
TONGHUA FENGYUAN INV      7.80    04/30/26       CNY       41.32
TONGHUA FENGYUAN INV      7.80    04/30/26       CNY       41.69
TONGREN WATER GROUP       8.00    11/29/28       CNY       62.76
TONGREN WATER GROUP       8.00    11/29/28       CNY       64.22
TONGXIANG CHONGDE IN      7.88    11/29/25       CNY       20.88
TONGXIANG CHONGDE IN      7.88    11/29/25       CNY       21.70
TUNGHSU GROUP CO LTD      7.85    03/23/21       CNY        0.00
TUNGHSU GROUP CO LTD      8.18    10/25/21       CNY       22.00
WEIHAI LANCHUANG CON      7.70    10/11/25       CNY       20.79
WEIHAI LANCHUANG CON      7.70    10/11/25       CNY       20.80
WEIHAI WENDENG URBAN      7.70    05/02/28       CNY       64.70
WEINAN CITY INDUSTRI      7.50    04/28/26       CNY       40.00
WEINAN CITY INDUSTRI      7.50    04/28/26       CNY       41.56
WEINAN CITY INDUSTRI      7.50    06/30/27       CNY       60.00
WEINAN CITY INDUSTRI      7.50    06/30/27       CNY       63.74
WINTIME ENERGY GROUP      7.70    11/15/20       CNY       43.63
WINTIME ENERGY GROUP      7.50    11/16/20       CNY       43.63
WINTIME ENERGY GROUP      7.50    12/06/20       CNY       43.63
WINTIME ENERGY GROUP      7.90    12/22/20       CNY       43.63
WINTIME ENERGY GROUP      7.90    03/29/21       CNY       43.63
WINTIME ENERGY GROUP      7.50    04/04/21       CNY       43.63
WUSU CITY XINGRONG C      7.50    10/25/25       CNY       20.00
WUSU CITY XINGRONG C      7.50    10/25/25       CNY       20.82
WUXUE URBAN CONSTRUC      7.50    04/12/26       CNY       40.00
WUXUE URBAN CONSTRUC      7.50    04/12/26       CNY       41.41
WUZHOU CANGHAI CONST      8.00    05/31/28       CNY       64.99
WUZHOU CITY CONSTRUC      7.95    11/28/28       CNY       65.88
WUZHOU CITY CONSTRUC      7.95    11/28/28       CNY       67.36
WUZHOU CITY CONSTRUC      7.90    03/26/29       CNY       73.20
XIFENG COUNTY URBAN       8.00    03/14/26       CNY       41.36
XINFENG COUNTY URBAN      7.80    12/05/25       CNY       20.00
XINFENG COUNTY URBAN      7.80    12/05/25       CNY       20.99
XINFENG COUNTY URBAN      7.80    04/16/26       CNY       41.67
XINFENG COUNTY URBAN      7.80    04/16/26       CNY       41.88
XINPING URBAN DEVELO      7.70    01/24/26       CNY       40.80
XINPING URBAN DEVELO      7.70    01/24/26       CNY       41.15
XINYU CITY YUSHUI DI      7.50    09/24/26       CNY       42.35
XUZHOU CITY JIAWANG       7.88    01/28/26       CNY       40.31
XUZHOU CITY JIAWANG       7.98    05/06/26       CNY       40.50
XUZHOU CITY JIAWANG       7.88    01/28/26       CNY       40.58
XUZHOU CITY JIAWANG       7.98    05/06/26       CNY       41.83
YANCHENG URBANIZATIO      7.50    03/04/27       CNY       63.64
YANGLING URBAN RURAL      7.80    02/20/26       CNY       40.00
YANGLING URBAN RURAL      7.80    06/19/26       CNY       40.00
YANGLING URBAN RURAL      7.80    02/20/26       CNY       41.23
YANGLING URBAN RURAL      7.80    06/19/26       CNY       41.98
YIBIN NANXI CAIYUAN       8.10    07/24/25       CNY       20.00
YIBIN NANXI CAIYUAN       8.10    07/24/25       CNY       20.59
YIBIN NANXI CAIYUAN       8.10    11/28/25       CNY       20.92
YIBIN NANXI CAIYUAN       8.10    11/28/25       CNY       21.06
YICHANG CHUANGYUAN H      7.80    11/06/25       CNY       20.89
YINGKOU BEIHAI NEW C      7.98    01/25/25       CNY       20.08
YINGKOU BEIHAI NEW C      7.98    01/25/25       CNY       20.08
YINGTAN JUNENG INVES      8.00    05/06/26       CNY       40.00
YINGTAN JUNENG INVES      8.00    05/06/26       CNY       41.89
YIYANG COUNTY CITY C      7.50    06/07/25       CNY       20.00
YIYANG COUNTY CITY C      7.50    06/07/25       CNY       20.37
YIYANG COUNTY CITY C      7.90    11/05/25       CNY       20.93
YIYANG COUNTY CITY C      7.90    11/05/25       CNY       22.01
YIYANG LONGLING CONS      7.60    01/23/26       CNY       40.30
YIYANG LONGLING CONS      7.60    01/23/26       CNY       41.05
YIYUAN HONGDING ASSE      7.50    08/17/25       CNY       20.63
YONGCHENG COAL & ELE      7.50    02/02/21       CNY       39.88
YONGXIU CITY CONSTRU      7.50    05/02/25       CNY       20.00
YONGXIU CITY CONSTRU      7.80    08/27/25       CNY       20.00
YONGXIU CITY CONSTRU      7.50    05/02/25       CNY       20.26
YONGXIU CITY CONSTRU      7.80    08/27/25       CNY       20.55
YOUYANG COUNTY TAOHU      7.50    09/28/25       CNY       20.74
YUANJIANG CITY CONST      7.50    01/18/26       CNY       41.07
YUANJIANG CITY CONST      7.50    01/18/26       CNY       41.08
YUDU ZHENXING INVEST      7.50    05/03/25       CNY       20.29
YUDU ZHENXING INVEST      7.50    05/03/25       CNY       20.49
YUEYANG CITY JUNSHAN      7.96    04/23/26       CNY       40.00
YUEYANG CITY JUNSHAN      7.96    04/23/26       CNY       41.74
YUEYANG CITY JUNSHAN      7.96    03/13/27       CNY       60.51
YUEYANG CITY JUNSHAN      7.96    03/13/27       CNY       62.66
YUEYANG HUILIN INVES      7.50    12/23/26       CNY       40.00
YUEYANG HUILIN INVES      7.50    12/23/26       CNY       42.86
YUSHEN ENERGY DEVELO      7.50    05/07/27       CNY       60.00
YUSHEN ENERGY DEVELO      7.50    05/07/27       CNY       63.91
YUTAI XINDA ECONOMIC      7.50    04/10/26       CNY       41.58
ZHANGJIAJIE LOULI TO      7.50    03/26/26       CNY       41.43
ZHANGJIAJIE LOULI TO      7.50    03/26/26       CNY       41.43
ZHANGZI NATIONAL OWN      7.50    10/18/26       CNY       40.00
ZHANGZI NATIONAL OWN      7.50    10/18/26       CNY       42.48
ZHEJIANG CHANGXING H      7.50    12/26/25       CNY       20.00
ZHEJIANG CHANGXING H      7.50    12/26/25       CNY       21.00
ZHEJIANG CHANGXING H      7.50    05/16/26       CNY       41.60
ZHEJIANG CHANGXING H      7.50    05/16/26       CNY       41.84
ZHEJIANG WUYI CITY C      8.00    08/10/25       CNY       20.00
ZHEJIANG WUYI CITY C      8.00    08/10/25       CNY       20.66
ZHEJIANG WUYI CITY C      8.00    12/21/25       CNY       20.94
ZHEJIANG WUYI CITY C      8.00    12/21/25       CNY       21.07
ZHONGHONG HOLDING CO      8.00    07/04/19       CNY        2.75
ZHONGXIANG CITY CONS      7.50    07/05/26       CNY       40.00
ZHONGXIANG CITY CONS      7.50    07/05/26       CNY       42.09
ZHOUSHAN ISLANDS NEW      7.50    01/30/27       CNY       55.00
ZHOUSHAN ISLANDS NEW      7.50    01/30/27       CNY       58.95
ZHUZHOU HI-TECH AUTO      8.00    08/14/25       CNY       25.83
ZIGUI COUNTY CHUYUAN      7.80    02/12/28       CNY       60.00
ZIGUI COUNTY CHUYUAN      7.80    02/12/28       CNY       64.53
ZIYANG KAILI INVESTM      8.00    02/14/26       CNY       41.35
ZUNYI HUICHUAN LOUHA      7.50    11/24/27       CNY       62.20
ZUNYI HUICHUAN LOUHA      7.50    11/24/27       CNY       68.57
ZUNYI ROAD & BRIDGE       8.00    05/08/29       CNY       70.80


   HONG KONG
   ---------

CHINA SOUTH CITY HOL      9.00    06/26/24       USD       25.05
CHINA SOUTH CITY HOL      9.00    10/09/24       USD       26.82
CHINA SOUTH CITY HOL      9.00    04/12/24       USD       28.25
CHINA SOUTH CITY HOL      9.00    12/11/24       USD       28.50
HAINAN AIRLINES HONG     12.00    10/29/21       USD        1.93
HONGKONG IDEAL INVES     14.75    10/08/22       USD        2.66
YANGO JUSTICE INTERN     10.00    02/12/23       USD        0.01
YANGO JUSTICE INTERN      7.88    09/04/24       USD        0.06
YANGO JUSTICE INTERN      7.50    02/17/25       USD        0.06
YANGO JUSTICE INTERN      8.25    11/25/23       USD        0.09
YANGO JUSTICE INTERN     10.25    03/18/22       USD        0.10
YANGO JUSTICE INTERN      9.25    04/15/23       USD        0.15
YANGO JUSTICE INTERN      7.50    04/15/24       USD        0.27
YANGO JUSTICE INTERN     10.25    09/15/22       USD        0.50
ZENSUN ENTERPRISES L     12.50    09/13/23       USD        5.71
ZENSUN ENTERPRISES L     12.50    04/23/24       USD        5.76


   INDONESIA
   ---------

WIJAYA KARYA PERSERO      8.30    02/18/29       IDR       58.51
WIJAYA KARYA PERSERO      8.30    02/18/29       IDR       58.56
WIJAYA KARYA PERSERO      9.25    09/08/28       IDR       61.15
WIJAYA KARYA PERSERO      9.25    09/08/28       IDR       61.19
WIJAYA KARYA PERSERO      8.60    12/18/25       IDR       61.85
WIJAYA KARYA PERSERO      9.85    12/18/27       IDR       62.92
WIJAYA KARYA PERSERO      9.75    03/03/28       IDR       63.14
WIJAYA KARYA PERSERO      9.85    12/18/27       IDR       63.16
WIJAYA KARYA PERSERO      9.75    03/03/28       IDR       63.27
WIJAYA KARYA PERSERO      7.75    02/18/27       IDR       64.04
WIJAYA KARYA PERSERO      7.75    02/18/27       IDR       64.30
WIJAYA KARYA PERSERO     10.90    11/03/29       IDR       65.44
WIJAYA KARYA PERSERO     10.90    11/03/29       IDR       65.44
WIJAYA KARYA PERSERO     10.50    11/03/27       IDR       65.46
WIJAYA KARYA PERSERO     10.50    11/03/27       IDR       65.46
WIJAYA KARYA PERSERO      8.55    09/08/26       IDR       68.85
WIJAYA KARYA PERSERO      8.55    09/08/26       IDR       69.04


   INDIA
   -----

BHARAT SANCHAR NIGAM      7.55    03/20/34       INR       62.68
IKF HOME FINANCE LTD     10.85    08/31/26       INR       59.83
MAHANAGAR TELEPHONE       7.51    03/06/34       INR       54.13
RAJASTHAN RAJYA VIDY      9.00    12/24/26       INR       70.00


   MALAYSIA
   --------

CAPITAL A BHD             8.00    12/29/28       MYR        0.96


   PHILIPPINES
   -----------

BAYAN TELECOMMUNICAT     15.00    07/15/06       USD       15.00
BAYAN TELECOMMUNICAT     15.00    07/15/06       USD       15.00


   SINGAPORE
   ---------

BAKRIE TELECOM PTE L     11.50    05/07/15       USD        0.90
BAKRIE TELECOM PTE L     11.50    05/07/15       USD        0.90
BLD INVESTMENTS PTE       8.63    03/23/15       USD        6.75
DAVOMAS INTERNATIONA     11.00    05/09/11       USD        0.32
DAVOMAS INTERNATIONA     11.00    05/09/11       USD        0.32
DAVOMAS INTERNATIONA     11.00    12/08/14       USD        0.36
DAVOMAS INTERNATIONA     11.00    12/08/14       USD        0.36
ENERCOAL RESOURCES P      9.25    08/05/14       USD       45.75
ITNL OFFSHORE PTE LT      7.50    01/18/21       CNY       20.50
MICLYN EXPRESS OFFSH      8.75    11/25/18       USD        0.56
NOMURA INTERNATIONAL      7.65    10/04/37       AUD       65.68
NOMURA INTERNATIONAL     19.50    08/28/28       TRY       67.78
ORO NEGRO DRILLING P      7.50    01/24/24       USD        0.55
RICKMERS MARITIME         8.45    05/15/17       SGD        5.00
SWIBER HOLDINGS LTD       7.75    09/18/17       CNY        6.13


   SOUTH KOREA
   -----------

KOREA DEVELOPMENT BA     11.24    11/25/26       BRL       52.27
KOREA DEVELOPMENT BA     11.21    11/19/26       BRL       57.20
SAMPYO CEMENT CO LTD      8.30    04/20/14       KRW       70.00
SAMPYO CEMENT CO LTD      7.50    07/20/14       KRW       70.00
SAMPYO CEMENT CO LTD      8.30    09/10/14       KRW       70.00
SAMPYO CEMENT CO LTD      8.10    04/12/15       KRW       70.00
SAMPYO CEMENT CO LTD      8.10    06/26/15       KRW       70.00


   SRI LANKA
   ---------

SRI LANKA GOVERNMENT      7.50    06/15/38       LKR       59.28
SRI LANKA GOVERNMENT      7.50    05/15/37       LKR       60.98
SRI LANKA GOVERNMENT      7.50    04/15/36       LKR       62.93
SRI LANKA GOVERNMENT      7.50    03/15/35       LKR       65.13
SRI LANKA GOVERNMENT      7.50    02/15/34       LKR       67.50
SRI LANKA GOVERNMENT      7.50    01/15/33       LKR       70.10
SRI LANKA GOVERNMENT      7.50    06/15/32       LKR       72.66



                           *********


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 2025.  All rights reserved.  ISSN: 1520-9482.

This material is copyrighted and any commercial use, resale or
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