Integrated Filing — IndAS



General information about company

Scrip Code 512008
NSE Symbol EFCIL
MSEI Symbol NOTLISTED
ISIN INE886D01026
Name of company EFC (I) Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 28-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Interior
Start date and time of board meeting 28-05-2026   18:30:00
End date and time of board meeting 28-05-2026   22:00:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 28-05-2026
Indicate Company website link for updated RPT policy of the Company https://efclimited.in/investor-relation/policies/
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? Yes
No. of times funds raised during the quarter 2
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Such Disclosure for Default on Loans and Debt Securities is not applicable to the entity.



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 11,988.07 45,914.79
Other income 809.99 2,657.68
Total income 12,798.06 48,572.47
2 Expenses
(a) Cost of materials consumed 7,517.31 29,864.47
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 2,205.81 3,813.87
(e) Finance costs 844.13 983.33
(f) Depreciation, depletion and amortisation expense 84.52 373.73
(f) Other Expenses
1 Other expenses 308.78 2,326.59
Total other expenses 308.78 2,326.59
Total expenses 10,960.55 37,361.99
3 Total profit before exceptional items and tax 1,837.51 11,210.48
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,837.51 11,210.48
6 Tax expense
7 Current tax 658.82 3,009.69
8 Deferred tax (80.25) 67.34
9 Total tax expenses 578.57 3,077.03
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,258.94 8,133.45
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 1,258.94 8,133.45
17 Other comprehensive income net of taxes (104.44) (104.44)
18 Total Comprehensive Income for the period 1,154.50 8,029.01
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 2,745.67 2,745.67
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 51,655.43
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.92 5.92
Diluted earnings (loss) per share from continuing operations 0.92 5.92
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.92 5.92
Diluted earnings (loss) per share from continuing and discontinued operations 0.92 5.92
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The Statement of Audited Standalone Financial Results for the quarter and year ended March 31, 2026, is drawn in accordance with the Regulation 33 of the Securities & Exchange Board of India (Listing Obligations and Disclosure Requirements), Regulations, 2015 (“Listing Regulations”), which was reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on May 28, 2026. The Statutory Auditors of the Company have expressed an unmodified audit opinion. 2. The above results have been prepared in accordance with the recognition and measurement requirements of Indian Accounting Standards notified under Companies (Indian Accounting Standards) Rules, 2015 (“Ind AS”) 34- Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices policies & principles to the extent applicable. 3. With reference to the loan of Rs. 50,00,00,000 extended by the Company to EFC Limited, in the third and final tranche, EFC Limited has converted an outstanding amount of Rs. 15,00,00,000 and allotted 150 fully paid-up 0.001% Compulsorily Convertible Debentures (CCDs) having a face value of Rs. 10,00,000 (Rupees Ten Lakh only) each, at par, to the Company. 4. Pursuant to the order of the National Company Law Tribunal, Mumbai Bench (“Hon’ble NCLT”), dated November 12, 2025, in Company Scheme Petition No. CP (CAA)/217/MB/2025 in CA (CAA)/184/MB/2025, approved the Scheme of Arrangement. Pursuant thereto, Whitehills Interior Limited stood merged with EFC (I) Limited with effect from November 28, 2025. This being merger of commonly held entities and accounted for using pooling of interest method, the figures are restated from the beginning of the earliest comparative period presented. 5. The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on wages 2019, Code on Social Security 2020, Industrial Relation Code 2020, Occupational Safety, Health and Working Condition Code 2020 (collectively referred to as the New Labour Codes). These Codes have been made effective from 21 November 2025. The company has considered the impact for its own employees which is not material to the standalone financial statements for the year ended 31 March 2026. The Company will evaluate the impact on the measurement of employee benefits and provide the appropriate accounting treatment for any further notification and clarification issued by the authorities in this regard. 6. The figures for the quarter ended March 31, 2026 and March 31, 2025 are the balancing figures between the audited figures in respect of the full year and the published year to date figures of nine months ended December 31, 2025 and December 31, 2024 respectively, which were subjected to limited review by statutory auditors of the Company. 7. The company operates in single reportable segment on standalone basis i.e., Interior. Therefore, no separate disclosure on segment information is given in the standalone financial result. 8. Previous period/year figures have been regrouped/rearranged/reclassified wherever considered necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,512.80
Capital work-in-progress
Investment property
Goodwill 0.00
Other intangible assets 0.00
Intangible assets under development
Biological assets other than bearer plants
Investments accounted for using equity method
Non-current financial assets
Non-current investments 25,938.72
Trade receivables, non-current 0.00
Loans, non-current 7,139.06
Other non-current financial assets
1 Other financial assets 9,249.41
Total of other non-current financial assets 9,249.41
Total non-current financial assets 42,327.19
Deferred tax assets (net)
Other non-current assets
Total of other non-current assets
Total non-current assets 43,839.99
2 Current assets
Inventories 0.00
Current financial asset
Current investments 0.00
Trade receivables, current 17,976.14
Cash and cash equivalents 333.57
Bank balance other than cash and cash equivalents 6,528.47
Loans, current 0.00
Other current financial assets
Total of other current financial assets 1,695.38
Total current financial assets 26,533.56
Current tax assets (net)
Other current assets
1 Other current assets 8,892.52
Total of other current assets 8,892.52
Total current assets 35,426.08
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 79,266.07
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,745.67
Other equity 51,655.43
Total equity attributable to owners of parent 54,401.10
Non controlling interest
Total equity 54,401.10
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1,838.21
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease liabilities 8,290.26
2 Other financial liabilities 220.11
Total of other non-current financial liabilities 8,510.37
Total non-current financial liabilities 10,348.58
Provisions, non-current 111.07
Deferred tax liabilities (net) 130.34
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 10,589.99
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,253.28
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 2,545.64
Total Trade payable 3,798.92
Other current financial liabilities
1 Lease liabilities 1,754.19
2 Other financial liabilities 5,197.70
Total of other current financial liabilities 6,951.89
Total current financial liabilities 10,750.81
Other current liabilities 1,732.51
1 Other current liabilities 1,732.51
Total of other current liabilities 1,732.51
Provisions, current 5.53
Current tax liabilities (Net) 1,786.13
Deferred government grants, Current
Total current liabilities 14,274.98
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 24,864.97
Total equity and liabilites 79,266.07
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Changes in the fair value of equity investments at FVOCI (124.73) (124.73)
2 Remeasurement (loss)/ gain on defined benefit plans (14.84) (14.84)
Total Amount of items that will not be reclassified to profit and loss (139.57) (139.57)
2 Income tax relating to items that will not be reclassified to profit or loss (35.13) (35.13)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (104.44) (104.44)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 11,210.48
Adjustments for reconcile profit (loss)
Adjustments for finance costs 919.38
Adjustments for decrease (increase) in inventories 0.00
Adjustments for decrease (increase) in trade receivables, current (10,981.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (2,267.57)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current (477.67)
Adjustments for other financial assets, current 771.38
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 1,680.21
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 433.41
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 373.73
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 61.33
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 7,044.48
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 1,303.32
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 102.11
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 200.57
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (3,442.96)
Net cash flows from (used in) operations 7,767.52
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,217.84
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 4,549.68
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 0.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 110.30
Purchase of other long-term assets 6,818.46
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 1,303.32
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 3,521.06
Net cash flows from (used in) investing activities (1,883.78)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 14,940.92
Repayments of borrowings 17,083.38
Payments of lease liabilities 1,100.13
Dividends paid 0.00
Interest paid 171.28
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (3,413.87)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (747.97)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (747.97)
Cash and cash equivalents cash flow statement at beginning of period 1,081.54
Cash and cash equivalents cash flow statement at end of period 333.57





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s. Mehra Goel & Co. Yes 30-09-2027


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 10-01-2024
Amount Raised 22,964.16
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Nil
Comments of the Audit Committee after review Nil
Comments of the auditors, if any Nil
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To grow businesses of the Company through backward or forward integration, direct or indirect activities in an organic or inorganic manner; To invest in technology, human resources and other supporting infrastructure to achieve the targeted growth To provide adequate working capital, including to fund trade and other liabilities, if any. 1) To grow businesses of the Company through backward or forward integration, direct or indirect activities, in an organic or inorganic manner - 70% of net proceed of the preferential issue; 2) To invest in technology, human resources and other supporting infrastructure to achieve the targeted growth - 5% of net proceed of the preferential issue; and 3) To provide adequate working capital, including to fund trade and other liabilities, if any - 25% of net proceed of the preferential issue. 22,964.16 22,964.16 18,551.53 0.00 The Company has raised total capital of Rs. 24244.44 Lakhs through preferential issue, which allotment were made on 10 January, 2024 (Rs. 22964.16 lacs) and 11 January, 2024 (Rs. 1280.80 Lacs.). Accordingly, both are part of single preferential round.


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (2)

Amount in (Lakhs)

Mode of Fund Raising Preferential Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 11-01-2024
Amount Raised 1,280.80
Report filed for Quarter ended 31-03-2026
Monitoring Agency Applicable
Monitoring Agency Name, if applicable CARE Ratings Limited
Is there a Deviation / Variation in use of funds raised No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation Nil
Comments of the Audit Committee after review Nil
Comments of the auditors, if any Nil
Sr. Original Object Modified Object, if any Original Allocation Modified allocation, if any Funds Utilised Amount of Deviation/Variation for the quarter according to applicable object Remarks if any
1 To grow businesses of the Company through backward or forward integration, direct or indirect activities in an organic or inorganic manner; To invest in technology, human resources and other supporting infrastructure to achieve the targeted growth To provide adequate working capital, including to fund trade and other liabilities, if any. 1) To grow businesses of the Company through backward or forward integration, direct or indirect activities, in an organic or inorganic manner - 70% of net proceed of the preferential issue; 2) To invest in technology, human resources and other supporting infrastructure to achieve the targeted growth - 5% of net proceed of the preferential issue; and 3) To provide adequate working capital, including to fund trade and other liabilities, if any - 25% of net proceed of the preferential issue. 1,280.80 1,280.80 0.00 0.00 The Company has raised total capital of Rs. 24244.44 Lakhs through preferential issue, which allotment were made on 10 January, 2024 (Rs. 22964.16 Lacs.) and 11 January, 2024 (Rs. 1280.80 Lacs.). Accordingly, both are part of single preferential round.


Signatory Details

Name of signatory Aman Gupta
Designation of person Company Secretary and Compliance Officer
Place Pune
Date 28-05-2026




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Bigbox Ventures Private Limited Brantford Limited Entity Under Same Management Purchase of goods or services 300.00 NA 65.02 141.62 55.65
2 Bigbox Ventures Private Limited Brantford Limited Entity Under Same Management Loan NA 0.79 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(1)
3 Bigbox Ventures Private Limited EFC Limited Holding Company Interest paid NA 2.61 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(2)
4 Bigbox Ventures Private Limited EFC Limited Holding Company Loan 50.00 NA 2,477.87 50.37 0.53 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(3)
5 Bigbox Ventures Private Limited Ek Design Industries Limited Fellow Subsidiary Purchase of goods or services 50.00 NA 0.00 7.96 7.97
6 Bigbox Ventures Private Limited Kapil Shinde Director Loan NA 0.00 0.00 5.00
7 Bigbox Ventures Private Limited TCC Concept Limited Entity Under Same Management Purchase of goods or services NA 15.66 75.46 77.59
8 EFC (I) Limited (Whitehills limited merged) Belding India Limited Entity Under Same Management Purchase of goods or services 300.00 NA 295.00 0.00 40.00
9 EFC (I) Limited (Whitehills limited merged) Belding India Limited Entity Under Same Management Loan 100.00 NA 60.00 0.00 0.00
10 EFC (I) Limited (Whitehills limited merged) Bigbox Ventures Private Limited Step down subsidiary Interest received 300.00 NA 11.00 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(4)
11 EFC (I) Limited (Whitehills limited merged) Bigbox Ventures Private Limited Step down subsidiary Loan 300.00 NA 78.27 191.29 279.36 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(5)
12 EFC (I) Limited (Whitehills limited merged) Brantford Limited Entity Under Same Management Interest received 80.00 NA 1.16 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(6)
13 EFC (I) Limited (Whitehills limited merged) Brantford Limited Entity Under Same Management Loan 80.00 NA 33.98 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(7)
14 EFC (I) Limited (Whitehills limited merged) DC&T Global Private Limited Entity Under Same Management Interest paid NA 112.23 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(8)
15 EFC (I) Limited (Whitehills limited merged) DC&T Global Private Limited Entity Under Same Management Loan 2,500.00 NA 719.25 0.00 819.99 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(9)
16 EFC (I) Limited (Whitehills limited merged) DC&T Global Private Limited Entity Under Same Management Any other transaction Security Deposit 25.00 NA 21.00 21.00 21.00
17 EFC (I) Limited (Whitehills limited merged) EFC Limited Wholly Owned Subsidiary Purchase of goods or services 1,000.00 NA 327.21 0.00 26.78
18 EFC (I) Limited (Whitehills limited merged) EFC AIF LLP Subsidiary Sale of goods or services 5.00 NA 0.00 3.24 0.00
19 EFC (I) Limited (Whitehills limited merged) EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) Wholly Owned Subsidiary Interest received NA 9.94 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(10)
20 EFC (I) Limited (Whitehills limited merged) EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) Wholly Owned Subsidiary Loan NA 360.26 235.48 603.25 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(11)
21 EFC (I) Limited (Whitehills limited merged) EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) Wholly Owned Subsidiary Sale of goods or services 30.00 NA 3.70 14.30 18.01
22 EFC (I) Limited (Whitehills limited merged) EFC Estate Private Limited Wholly Owned Subsidiary Interest received NA 11.95 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(12)
23 EFC (I) Limited (Whitehills limited merged) EFC Estate Private Limited Wholly Owned Subsidiary Loan NA 239.58 407.17 176.52 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(13)
24 EFC (I) Limited (Whitehills limited merged) EFC Estate Private Limited Wholly Owned Subsidiary Any other transaction Security Deposit NA 308.00 100.00 308.00
25 EFC (I) Limited (Whitehills limited merged) EFC Estate Private Limited Wholly Owned Subsidiary Purchase of goods or services NA 991.47 0.00 465.20
26 EFC (I) Limited (Whitehills limited merged) EFC Estate Private Limited Wholly Owned Subsidiary Sale of goods or services 1.00 NA 0.97 0.00 0.97
27 EFC (I) Limited (Whitehills limited merged) EFC Investment Manager Private Limited Step down subsidiary Interest received NA 0.38 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(14)
28 EFC (I) Limited (Whitehills limited merged) EFC Investment Manager Private Limited Step down subsidiary Loan NA 0.00 9.02 9.22 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(15)
29 EFC (I) Limited (Whitehills limited merged) EFC Prime EFC Limited is Partner Purchase of goods or services 20.00 NA 0.00 1.35 0.00
30 EFC (I) Limited (Whitehills limited merged) EFC Tech Space Private Limited Step down subsidiary Loan 1.00 NA 0.40 0.00 0.00
31 EFC (I) Limited (Whitehills limited merged) Ek Design Industries Limited Subsidiary Interest received NA 54.61 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(16)
32 EFC (I) Limited (Whitehills limited merged) Ek Design Industries Limited Subsidiary Loan NA 2,143.60 1,983.68 119.21 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(17)
33 EFC (I) Limited (Whitehills limited merged) Ek Design Industries Limited Subsidiary Sale of goods or services 25.00 NA 15.04 0.25 15.29
34 EFC (I) Limited (Whitehills limited merged) Metafin Technology Private Limited Entity Under Same Management Sale of goods or services 1,200.00 NA 1,102.00 0.00 1,102.00
35 EFC (I) Limited (Whitehills limited merged) Pepcart Logistics Private Limited Entity Under Same Management Sale of goods or services 1,000.00 NA 755.27 0.00 876.11
36 EFC (I) Limited (Whitehills limited merged) Pepperfry Limited Entity Under Same Management Sale of goods or services 50.00 NA 2,746.40 0.00 1,735.81
37 EFC (I) Limited (Whitehills limited merged) Synthar Data Storage Private Limited (Previously known as EMF Clinic Private Limited) Entity Under Same Management Any other transaction Security Deposit 50.00 NA 25.20 25.20 25.20
38 EFC (I) Limited (Whitehills limited merged) Synthar Data Storage Private Limited (Previously known as EMF Clinic Private Limited) Entity Under Same Management Interest paid NA 0.09 0.00 0.00
39 EFC (I) Limited (Whitehills limited merged) Synthar Data Storage Private Limited (Previously known as EMF Clinic Private Limited) Entity Under Same Management Loan 5.00 NA 0.00 0.98 1.16
40 EFC (I) Limited (Whitehills limited merged) TCC Concept Limited Entity Under Same Management Purchase of goods or services 250.00 NA 58.81 40.34 3.60
41 EFC (I) Limited (Whitehills limited merged) TCC Concept Limited Entity Under Same Management Interest paid 150.00 NA 4.55 0.00 0.00
42 EFC (I) Limited (Whitehills limited merged) TCC Concept Limited Entity Under Same Management Loan 150.00 NA 118.26 0.00 0.00
43 EFC (I) Limited (Whitehills limited merged) TCC Concept Limited Entity Under Same Management Sale of goods or services 200.00 NA 153.60 0.00 0.00
44 EFC (I) Limited (Whitehills limited merged) Whitehills Interior Limited (merged with EFC (I) Limited) Subsidiary Loan 75.00 NA 0.00 334.82 0.00
45 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) Bigbox Ventures Private Limited Fellow Subsidiary Sale of goods or services 400.00 NA 208.02 24.75 102.83
46 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) Brantford Limited Entity Under Same Management Purchase of goods or services 200.00 NA 140.39 46.66 186.65
47 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) DC&T Global Private Limited Entity Under Same Management Interest paid 700.00 NA 19.72 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(18)
48 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) DC&T Global Private Limited Entity Under Same Management Loan 700.00 NA 310.00 296.63 3.79 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(19)
49 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) EFC Limited Fellow Subsidiary Purchase of goods or services NA 1.26 47.75 24.03
50 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) EFC Limited Fellow Subsidiary Any other transaction Security Deposit 0.00 NA 0.45 0.45 0.45
51 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) EFC Limited Fellow Subsidiary Interest received NA 5.87 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(20)
52 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) EFC Limited Fellow Subsidiary Loan NA 164.16 31.31 201.14 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(21)
53 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) EFC Estate Private Limited Fellow Subsidiary Interest paid NA 0.91 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(22)
54 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) EFC Estate Private Limited Fellow Subsidiary Loan 0.00 NA 7.70 20.42 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(23)
55 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) Ek Design Industries Limited Fellow Subsidiary Interest paid 50.00 NA 0.93 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(24)
56 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) Ek Design Industries Limited Fellow Subsidiary Loan 50.00 NA 22.56 21.82 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(25)
57 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) Ek Design Industries Limited Fellow Subsidiary Purchase of goods or services 50.00 NA 0.00 46.82 46.82
58 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) Whitehills Interior Limited (merged with EFC (I) Limited) Fellow Subsidiary Sale of goods or services NA 0.00 0.03 0.03
59 EFC Estate Marisoft 1 Private Limited (Formerly Known as EFC Estate Marisoft 14 Private Limited) EFC Limited Holding Company Purchase of goods or services 500.00 NA 1.06 2.12 3.19
60 EFC Estate Marisoft 1 Private Limited (Formerly Known as EFC Estate Marisoft 14 Private Limited) EFC Limited Holding Company Interest paid NA 0.07 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(26)
61 EFC Estate Marisoft 1 Private Limited (Formerly Known as EFC Estate Marisoft 14 Private Limited) EFC Limited Holding Company Loan NA 0.54 1.30 1.93 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(27)
62 EFC Estate Marisoft 1 Private Limited(Formerly Known as EFC Estate Marisoft 14 Private Limited) EFC Limited Holding Company Any other transaction Security Deposit 0.00 NA 0.45 0.45 0.45
63 EFC Estate Marisoft 2 Private Limited (Formerly Known as EFC Estate Marisoft 23 Private Limited) EFC Limited Holding Company Purchase of goods or services 500.00 NA 1.06 2.15 3.21
64 EFC Estate Marisoft 2 Private Limited (Formerly Known as EFC Estate Marisoft 23 Private Limited) EFC Limited Holding Company Interest paid NA 0.06 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(28)
65 EFC Estate Marisoft 2 Private Limited (Formerly Known as EFC Estate Marisoft 23 Private Limited) EFC Limited Holding Company Loan 0.00 NA 0.54 1.14 1.74 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(29)
66 EFC Estate Marisoft 2 Private Limited (Formerly Known as EFC Estate Marisoft 23 Private Limited) EFC Limited Holding Company Any other transaction Security Deposit 0.00 NA 0.45 0.45 0.45
67 EFC Estate Marisoft 2 Private Limited (Formerly Known as EFC Estate Marisoft 23 Private Limited) EFC Estate Marisoft 1 Private Limited (Formerly Known as EFC Estate Marisoft 14 Private Limited) Fellow Subsidiary Interest paid NA 0.00 0.00 0.00
68 EFC Estate Marisoft 2 Private Limited (Formerly Known as EFC Estate Marisoft 23 Private Limited) EFC Estate Marisoft 1 Private Limited (Formerly Known as EFC Estate Marisoft 14 Private Limited) Fellow Subsidiary Loan 0.00 NA 0.00 0.08 0.08
69 EFC Estate Private Limited EFC Limited Fellow Subsidiary Any other transaction Security Deposit 0.00 NA 0.30 0.30 0.30
70 EFC Estate Private Limited EFC Limited Fellow Subsidiary Interest paid NA 12.94 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(30)
71 EFC Estate Private Limited EFC Limited Fellow Subsidiary Loan 0.00 NA 1,214.23 321.00 880.29 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(31)
72 EFC Estate Private Limited Monarch Workspaces EFC Limited is Partner Loan 0.10 NA 0.02 0.00 0.03
73 EFC Estate Private Limited TCC Concept Limited Entity Under Same Management Purchase of goods or services 35.00 NA 29.06 0.00 24.58
74 EFC Estate Wakadewadi GF Private Limited (Formerly Known as EFC Estate Wakadewadi Private Limited) EFC Limited Holding Company Loan 0.00 NA 0.54 1.20 1.82 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(32)
75 EFC Estate Wakadewadi GF Private Limited (Formerly Known as EFC Estate Wakadewadi Private Limited) EFC Limited Holding Company Purchase of goods or services 0.00 NA 1.06 2.14 3.20
76 EFC Estate Wakadewadi GF Private Limited (Formerly Known as EFC Estate Wakadewadi Private Limited) EFC Limited Holding Company Interest paid NA 0.06 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(33)
77 EFC Estate Wakadewadi GF Private Limited (Formerly Known as EFC Estate Wakadewadi Private Limited) EFC Limited Holding Company Any other transaction Security Deposit 0.00 NA 0.45 0.45 0.45
78 EFC Investment Manager Private Limited EFC Limited Holding Company Purchase of goods or services 0.00 NA 51.17 2.96 50.00
79 EFC Investment Manager Private Limited EFC Limited Holding Company Interest received NA 90.83 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(34)
80 EFC Investment Manager Private Limited EFC Limited Holding Company Loan 0.00 NA 1,003.98 1,126.90 2,208.78 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(35)
81 EFC Investment Manager Private Limited EFC Limited Holding Company Any other transaction Security Deposit 0.00 NA 0.30 0.30 0.30
82 EFC Investment Advisors Private Limited EFC Limited Fellow Subsidiary Purchase of goods or services 0.00 NA 1.06 0.00 0.00
83 EFC Investment Advisors Private Limited EFC Limited Fellow Subsidiary Interest paid NA 0.03 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(36)
84 EFC Investment Advisors Private Limited EFC Limited Fellow Subsidiary Loan 0.00 NA 2.14 1.01 1.07 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(37)
85 EFC Investment Advisors Private Limited EFC Limited Fellow Subsidiary Any other transaction Security Deposit 0.00 NA 0.30 0.30 0.30
86 EFC Investment Advisors Private Limited EFC Estate Marisoft 1 Private Limited (Formerly Known as EFC Estate Marisoft 14 Private Limited) Fellow Subsidiary Interest received NA 0.01 0.00 0.00
87 EFC Investment Advisors Private Limited EFC Estate Marisoft 1 Private Limited (Formerly Known as EFC Estate Marisoft 14 Private Limited) Fellow Subsidiary Loan NA 0.50 0.00 0.51
88 EFC Investment Advisors Private Limited EFC Estate Marisoft 2 Private Limited (Formerly Known as EFC Estate Marisoft 23 Private Limited) Fellow Subsidiary Interest received NA 0.01 0.00 0.00
89 EFC Investment Advisors Private Limited EFC Estate Marisoft 2 Private Limited (Formerly Known as EFC Estate Marisoft 23 Private Limited) Fellow Subsidiary Loan NA 0.50 0.00 0.51
90 EFC Investment Advisors Private Limited EFC Estate Wakadewadi GF Private Limited (Formerly known as EFC Estate Wakadewadi Private Limited) Fellow Subsidiary Interest received NA 0.01 0.00 0.00
91 EFC Investment Advisors Private Limited EFC Estate Wakadewadi GF Private Limited (Formerly known as EFC Estate Wakadewadi Private Limited) Fellow Subsidiary Loan NA 0.50 0.00 0.51
92 EFC Investment Advisors Private Limited EFC Investment Manager Private Limited Fellow Subsidiary Interest received NA 0.01 0.00 0.00
93 EFC Investment Advisors Private Limited EFC Investment Manager Private Limited Fellow Subsidiary Loan NA 0.50 0.00 0.51
94 EFC Investment Advisors Private Limited EFC Trezure Lifestyle Private Limited Fellow Subsidiary Interest received NA 0.01 0.00 0.00
95 EFC Investment Advisors Private Limited EFC Trezure Lifestyle Private Limited Fellow Subsidiary Loan NA 0.50 0.00 0.51
96 EFC Limited Altrr Software Services Limited Entity Under Same Management Sale of goods or services NA 386.68 98.49 205.19
97 EFC Limited Altrr Software Services Limited Entity Under Same Management Interest received NA 0.10 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(38)
98 EFC Limited Altrr Software Services Limited Entity Under Same Management Loan 0.00 NA 0.97 0.00 1.01 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(39)
99 EFC Limited Altrr Software Services Limited Entity Under Same Management Any other transaction Security Deposit NA 100.70 100.70 100.70
100 EFC Limited Amit Narbaria Director Remuneration NA 90.00 0.00 6.27
101 EFC Limited Belding India Limited Entity Under Same Management Sale of goods or services NA 2.19 0.67 2.59
102 EFC Limited Belding India Limited Entity Under Same Management Any other transaction Security Deposit NA 0.30 0.05 0.30
103 EFC Limited BESS LIMITED Entity Under Same Management Any other transaction Security Deposit NA 0.00 0.30 39.02
104 EFC Limited BESS LIMITED Entity Under Same Management Purchase of goods or services NA 180.78 0.83 8.66
105 EFC Limited Capfin India Limited Entity Under Same Management Sale of goods or services 0.00 NA 321.54 1.59 0.32
106 EFC Limited Capfin India Limited Entity Under Same Management Any other transaction Security Deposit 0.00 NA 80.30 0.30 80.30
107 EFC Limited DC&T Defence Limited Entity Under Same Management Sale of goods or services NA 0.65 0.00 0.65
108 EFC Limited DC&T Defence Limited Entity Under Same Management Any other transaction Security Deposit NA 0.30 0.00 0.30
109 EFC Limited DC&T Global Private Limited Entity Under Same Management Sale of goods or services 0.00 NA 51.22 13.23 5.09
110 EFC Limited DC&T Global Private Limited Entity Under Same Management Interest paid NA 29.26 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(40)
111 EFC Limited DC&T Global Private Limited Entity Under Same Management Loan 0.00 NA 61.56 217.82 180.43 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(41)
112 EFC Limited DC&T Global Private Limited Entity Under Same Management Any other transaction Security Deposit NA 12.80 12.60 12.80
113 EFC Limited EFC (I) Limited Holding Company Interest paid NA 192.16 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(42)
114 EFC Limited EFC (I) Limited Holding Company Loan 0.00 NA 720.40 6,290.14 5,675.14 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(43)
115 EFC Limited EFC AIF LLP Fellow Subsidiary Sale of goods or services 400.00 NA 1.46 2.95 2.58
116 EFC Limited EFC AIF LLP Fellow Subsidiary Any other transaction Security Deposit 2.00 NA 0.30 0.30 0.30
117 EFC Limited EFC Foundation Entity Under Same Management Loan NA 0.00 0.10 0.10 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(44)
118 EFC Limited Ek Design Industries Limited Fellow Subsidiary Sale of goods or services NA 1.06 0.09 1.06
119 EFC Limited Ek Design Industries Limited Fellow Subsidiary Purchase of goods or services NA 12.02 13.72 0.00
120 EFC Limited Ek Design Industries Limited Fellow Subsidiary Loan NA 19.21 52.46 34.17
121 EFC Limited Metafin Technology Private Limited Entity Under Same Management Sale of goods or services NA 174.23 0.00 11.67
122 EFC Limited Metafin Technology Private Limited Entity Under Same Management Any other transaction Security Deposit NA 39.02 0.00 39.02
123 EFC Limited Metafin Technology Private Limited Entity Under Same Management Loan NA 39.02 0.00 0.00
124 EFC Limited Pepcart Logistics Private Limited Entity Under Same Management Sale of goods or services NA 116.16 0.00 175.78
125 EFC Limited Pepcart Logistics Private Limited Entity Under Same Management Any other transaction Security Deposit NA 38.72 0.00 38.72
126 EFC Limited Pepperfry Limited Entity Under Same Management Sale of goods or services NA 192.83 0.00 0.00
127 EFC Limited Pepperfry Limited Entity Under Same Management Any other transaction Security Deposit NA 64.28 0.00 46.81
128 EFC Limited Pratik Makkar Director of Subsidiary Purchase of goods or services NA 0.00 23.70 105.50
129 EFC Limited Sixth Ventures Advisors LLP Entity Under Same Management Sale of goods or services NA 1.06 2.63 3.69
130 EFC Limited Sixth Ventures Advisors LLP Entity Under Same Management Any other transaction Security Deposit 0.00 NA 0.30 0.30 0.30
131 EFC Limited Sprint Office Spaces LLP EFC Limited is Partner Sale of goods or services NA 1.06 0.60 0.00
132 EFC Limited Sprint Office Spaces LLP EFC Limited is Partner Interest received 200.00 NA 4.92 0.00 0.00
133 EFC Limited Sprint Office Spaces LLP EFC Limited is Partner Loan 200.00 NA 152.39 70.55 227.37
134 EFC Limited Sprint Office Spaces LLP EFC Limited is Partner Any other transaction Security Deposit 0.00 NA 0.30 0.30 0.30
135 EFC Limited TCC Concept Limited Entity Under Same Management Purchase of goods or services NA 411.98 501.73 0.00
136 EFC PRIME Ek Design Industries Limited EFC Limited is Partner Purchase of goods or services 0.00 NA 0.00 0.00 14.78
137 EFC PRIME Monarch Workspaces EFC Limited is Partner Loan 0.00 NA 0.31 22.81 22.50
138 EFC PRIME Sprint workspaces EFC Limited is Partner Loan NA 14.85 30.68 45.53
139 EFC PRIME TCC Concept Limited Entity Under Same Management Purchase of goods or services 0.00 NA 0.27 7.86 8.13
140 EFC Trezure Lifestyle Private Limited (Formerly known as EFC Estate 710 Alpha Private Limited ) EFC Limited Fellow Subsidiary Loan NA 0.54 0.58 1.19 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(45)
141 EFC Trezure Lifestyle Private Limited (Formerly known as EFC Estate 710 Alpha Private Limited ) Abhishek Narbaria Director of Holding company Loan 0.10 NA 0.00 0.00 0.04
142 EFC Trezure Lifestyle Private Limited (Formerly known as EFC Estate 710 Alpha Private Limited ) EFC Limited Fellow Subsidiary Interest paid NA 0.04 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(46)
143 EFC Trezure Lifestyle Private Limited (Formerly known as EFC Estate 710 Alpha Private Limited ) EFC Limited Fellow Subsidiary Any other transaction Security Deposit 0.00 NA 0.30 0.30 0.30
144 EFC Trezure Lifestyle Private Limited (Formerly known as EFC Estate 710 Alpha Private Limited ) EFC Limited Fellow Subsidiary Purchase of goods or services 0.00 NA 1.06 1.34 2.41
145 EFC Trezure Lifestyle Private Limited (Formerly known as EFC Estate 710 Alpha Private Limited ) EFC (I) Limited Holding Company Interest paid NA 9.02 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(47)
146 EFC Trezure Lifestyle Private Limited (Formerly known as EFC Estate 710 Alpha Private Limited ) EFC (I) Limited Holding Company Loan 0.00 NA 0.00 210.40 217.59 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(48)
147 EFC Trezure Lifestyle Private Limited (Formerly known as EFC Estate 710 Alpha Private Limited ) EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) Fellow Subsidiary Sale of goods or services 0.00 NA 0.21 0.79 1.00
148 EFC (I) Limited (Whitehills limited merged) Abhishek Narbaria Director Remuneration 882.08 NA 642.08 0.00 0.00
149 EFC (I) Limited (Whitehills limited merged) DC&T Global Private Limited Entity Under Same Management Sale of goods or services 6,500.00 NA 64.00 13.91 6.28
150 EFC (I) Limited (Whitehills limited merged) EFC Limited Wholly Owned Subsidiary Any other transaction Security Deposit 10.00 NA 10.30 0.30 10.30
151 EFC (I) Limited (Whitehills limited merged) EFC Limited Wholly Owned Subsidiary Sale of goods or services 3,000.00 NA 1,912.50 1.11 124.55
152 EFC (I) Limited (Whitehills limited merged) EFC Investment Advisors Private Limited Wholly Owned Subsidiary Interest received 0.00 NA 0.02 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(49)
153 EFC (I) Limited (Whitehills limited merged) Umesh Kumar Sahay Director Remuneration 1,210.16 NA 940.16 0.00 0.00
154 EFC Estate 56 Alpha Private Limited (formerly known as Degwekar industries Private Limited) Brantford Limited Entity Under Same Management Any other transaction Security Deposit 0.00 NA 0.00 201.14 0.00
155 EFC Limited Brantford Limited Entity Under Same Management Any other transaction Security Deposit 0.00 NA 0.00 105.08 0.00
156 EFC Limited Brantford Limited Entity Under Same Management Any other transaction Security Deposit 0.00 NA 60.00 60.00 60.00
157 EFC Limited Synthar Data Storage Private Limited (Previously known as EMF Clinic Private Limited) Entity Under Same Management Loan 0.00 NA 0.00 1.32 0.95 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(50)
158 EFC Limited Synthar Data Storage Private Limited (Previously known as EMF Clinic Private Limited) Entity Under Same Management Interest paid 0.00 NA 0.07 0.00 0.00
159 EFC Limited EFC AIF LLP Fellow Subsidiary Loan 130.00 NA 0.00 0.30 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(51)
160 EFC Retail Spaces Limited EFC (I) Limited Holding Company Interest paid 20.00 NA 0.67 0.00 0.00
161 EFC Retail Spaces Limited EFC (I) Limited Holding Company Loan 20.00 NA 0.00 15.32 15.90 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(52)
162 EFC Retail Spaces Limited Pepcart Logistics Private Limited Entity Under Same Management Purchase of goods or services 100.00 NA 43.38 0.00 0.00
163 EFC Retail Spaces Limited Pepcart Logistics Private Limited Entity Under Same Management Sale of goods or services 50.00 NA 47.56 0.00 0.00
164 EFC Retail Spaces Limited Pepcart Logistics Private Limited Entity Under Same Management Any other transaction Security Deposit 100.00 NA 44.17 0.00 0.00
165 EFC Retail Spaces Limited Pepperfry Limited Entity Under Same Management Sale of goods or services 1,000.00 NA 804.21 0.00 804.21
166 EFC Retail Spaces Limited Pepperfry Limited Entity Under Same Management Any other transaction Security Deposit 1,000.00 NA 800.00 0.00 800.00
167 EFC Retail Spaces Limited Pepperfry Limited Entity Under Same Management Any other transaction Rent Expense 25.00 NA 15.19 0.00 0.00
168 EFC Tech Space Private Limited EFC Limited Holding Company Interest paid 500.00 NA 18.04 0.00 0.00
169 EFC Tech Space Private Limited EFC Limited Holding Company Loan NA 0.00 498.55 338.55 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(53)
170 EFC Tech Space Private Limited Monarch Workspaces EFC Limited is Partner Sale of goods or services NA 0.00 32.20 32.20
171 EFC Tech Space Private Limited TCC Concept Limited Entity Under Same Management Purchase of goods or services NA 23.30 2.30 17.92
172 Ek Design Industries Limited Brantford Limited Entity Under Same Management Purchase of goods or services 500.00 NA 348.00 0.00 348.00
173 Ek Design Industries Limited DC&T Global Private Limited Entity Under Same Management Sale of goods or services 300.00 NA 0.00 4.00 4.00
174 Ek Design Industries Limited EFC Tech Space Private Limited Fellow Subsidiary Sale of goods or services NA 12.89 0.83 12.06
175 Ek Design Industries Limited METAFIN TECHNOLOGY PRIVATE LIMITED Entity Under Same Management Sale of goods or services 200.00 NA 174.00 0.00 174.00
176 Ek Design Industries Limited Monarch Workspaces EFC Limited is Partner Sale of goods or services 1.00 NA 0.00 0.05 0.05
177 Ek Design Industries Limited Pepcart Logistics Private Limited Entity Under Same Management Purchase of goods or services 1,000.00 NA 600.10 0.00 707.60
178 Ek Design Industries Limited Pepperfry Limited Entity Under Same Management Sale of goods or services 3,500.00 NA 802.09 0.00 802.09
179 Ek Design Industries Limited Pepperfry Limited Entity Under Same Management Sale of fixed assets 1,600.00 NA 1,500.00 0.00 913.91
180 Ek Design Industries Limited Prajwal Degwekar Director Sale of goods or services NA 0.00 0.14 0.00
181 Ek Design Industries Limited Prajwal Degwekar Director Purchase of goods or services NA 0.00 (1.08) (0.03)
182 Monarch WorkSpace Brantford Limited Entity Under Same Management Purchase of goods or services NA 10.00 6.92 6.92
183 Monarch WorkSpace EFC Limited EFC Limited is Partner Loan NA 1.01 0.00 0.00 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(54)
184 Monarch WorkSpace TCC Concept Limited Entity Under Same Management Purchase of goods or services 0.00 NA 2.32 13.32 15.62
185 Sprint office Spaces LLP Abhishek Narbaria Director of Holding company Sale of goods or services NA 0.00 9.50 0.00
186 Sprint Office Spaces LLP DC&T Global Private Limited Entity Under Same Management Sale of goods or services 5.00 NA 2.64 0.00 2.30
187 Sprint Office Spaces LLP DC&T Global Private Limited Entity Under Same Management Any other transaction Security Deposit 5.00 NA 0.28 0.00 0.28
188 Sprint Office Spaces LLP Sprint workspaces Fellow Subsidiary Loan 15.00 NA 0.00 0.16 13.20 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(55)
189 Sprint Office Spaces LLP TCC Concept Limited Entity Under Same Management Purchase of goods or services 75.00 NA 13.74 6.18 19.70
190 Sprint office Spaces LLP Umesh Kumar Sahay Director of Holding company Sale of goods or services NA 0.00 9.50 0.00
191 Sprint Workspace EFC Limited EFC Limited is Partner Sale of goods or services 300.00 NA 34.81 0.01 14.63
192 Sprint Workspace EFC AIF LLP Fellow Subsidiary Interest paid 15.00 NA 0.07 0.00 0.00
193 Sprint Workspace EFC AIF LLP Fellow Subsidiary Loan 15.00 NA 10.00 10.19 0.24 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(56)
194 Sprint Workspace Ek Design Industries Limited EFC Limited is Partner Purchase of goods or services 0.00 NA 4.05 7.86 11.91
195 Sprint Workspace Monarch Workspaces EFC Limited is Partner Loan NA 0.40 0.00 0.40 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(57)
196 Sprint Workspace TCC Concept Limited Entity Under Same Management Purchase of goods or services 0.00 NA 19.67 0.00 35.95
197 Whitehills Interior Limited (merged with EFC (I) Limited) DC&T Global Private Limited Entity Under Same Management Sale of goods or services 10,000.00 NA 1,488.00 1,334.00 0.00
198 Whitehills Interior Limited (merged with EFC (I) Limited) EFC Limited Fellow Subsidiary Purchase of goods or services NA 32.69 141.40 13.03
199 Whitehills Interior Limited (merged with EFC (I) Limited) Ek Design Industries Limited Fellow Subsidiary Purchase of goods or services 1,500.00 NA 625.89 203.06 193.08
200 EFC (I) Limited Synthar Data Storage Private Limited (Previously known as EMF Clinic Private Limited) Entity Under Same Management Loan 2.00 NA 0.00 0.99 1.16 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(58)
201 EFC (I) Limited Synthar Data Storage Private Limited (Previously known as EMF Clinic Private Limited) Entity Under Same Management Interest paid 2.00 NA 0.09 0.00 0.00
202 EFC (I) Limited Synthar Data Storage Private Limited (Previously known as EMF Clinic Private Limited) Entity Under Same Management Sale of goods or services 100.00 NA 85.42 0.00 81.65
203 EFC (I) Limited Synthar Data Storage Private Limited (Previously known as EMF Clinic Private Limited) Entity Under Same Management Any other transaction Security Deposit 100.00 NA 0.00 25.20 25.20
204 EFC (I) Limited NES Data Private Limited Entity Under Same Management Sale of goods or services 1,000.00 NA 885.00 0.00 94.99
205 EFC (I) Limited NES Data Private Limited Entity Under Same Management Loan 1,000.00 NA 768.41 0.00 775.51 Inter-corporate deposit 9.100 4 Years Unsecured For Ordinary Business Textual Information(59)
206 EFC (I) Limited NES Data Private Limited Entity Under Same Management Interest received 1,000.00 NA 7.88 0.00 0.00
207 EFC (I) Limited Brantford Limited Entity Under Same Management Purchase of goods or services 4,000.00 NA 3,184.26 0.00 670.82
Total value of transaction during the reporting period 36,190.54



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Textual Information(1) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(2) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(3) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(4) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(5) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(6) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(7) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(8) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(9) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(10) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(11) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(12) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(13) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(14) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(15) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(16) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(17) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(18) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(19) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(20) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(21) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(22) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(23) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(24) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(25) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(26) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(27) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(28) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(29) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(30) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(31) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(32) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(33) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(34) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(35) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(36) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(37) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(38) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(39) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(40) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(41) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(42) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(43) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(44) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(45) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(46) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(47) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(48) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(49) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(50) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(51) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(52) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(53) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(54) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(55) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(56) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(57) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(58) At any given point of time,the outstanding loan amount has not exceeded the approved limit
Textual Information(59) At any given point of time,the outstanding loan amount has not exceeded the approved limit