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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 29-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Interior
Start date and time of board meeting 29-07-2026   16:30:00
End date and time of board meeting 29-07-2026   17:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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 3
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There were no defaults.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 9,856.68 9,856.68
Other income 361.01 361.01
Total income 10,217.69 10,217.69
2 Expenses
(a) Cost of materials consumed 6,667.03 6,667.03
(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 591.22 591.22
(e) Finance costs 68.94 68.94
(f) Depreciation, depletion and amortisation expense 94.29 94.29
(f) Other Expenses
1 Other Expenses 1,097.10 1,097.10
Total other expenses 1,097.10 1,097.10
Total expenses 8,518.58 8,518.58
3 Total profit before exceptional items and tax 1,699.11 1,699.11
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,699.11 1,699.11
6 Tax expense
7 Current tax 1,377.90 1,377.90
8 Deferred tax (907.05) (907.05)
9 Total tax expenses 470.85 470.85
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 1,228.26 1,228.26
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 1,228.26 1,228.26
17 Other comprehensive income net of taxes 14.17 14.17
18 Total Comprehensive Income for the period 1,242.43 1,242.43
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 2,958.92 2,958.92
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.86 0.86
Diluted earnings (loss) per share from continuing operations 0.86 0.86
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 0.86 0.86
Diluted earnings (loss) per share from continuing and discontinued operations 0.86 0.86
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 Unaudited Standalone Financial Results for the quarter ended June 30, 2026, is drawn in accordance with the Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), Regulations, 2015, as amended, (Listing Regulations), which have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on July 29, 2026 and were subjected to limited review by the Statutory Auditors of the Company. 2. These unaudited standalone financial results has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33, Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3. 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. 4. During the quarter, the Company allotted 1,06,62,786 fully paid-up equity shares of face value Rs. 2 each at an issue price of Rs.150 per share (including a securities premium of Rs.148 per share) pursuant to its Rights Issue. 5. The company operates in a single reportable segment on standalone basis Le., Interior. Therefore, no separate disclosure on segment information is given in the standalone financial result. 6. The figures for the quarter ended 31st March, 2026 is the balancing figures between the audited figures in respect of the full financial year and the unaudited published figures up to nine months of the relevant financial year. 7. Previous period/year figures have been regrouped/rearranged/reclassified wherever considered necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 22.67 22.67
2 Remeasurement (loss)/ gain or on defined benefit plans (3.73) (3.73)
Total Amount of items that will not be reclassified to profit and loss 18.94
2 Income tax relating to items that will not be reclassified to profit or loss 4.77 4.77
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 14.17 14.17





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 30-06-2026
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 22,964.16 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 30-06-2026
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 1,280.80 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. (3)

Amount in (Lakhs)

Mode of Fund Raising Rights Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 25-05-2026
Amount Raised 15,994.18
Report filed for Quarter ended 30-06-2026
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 Funding the working capital requirements of the Company. Not Applicable 6,000.00 0.00 94.00 0.00
2 Funding in our subsidiary, EFC Limited, through Equity/ Debt, for the purpose of meeting its working capital requirements. Not Applicable 3,000.00 0.00 0.00 0.00
3 Funding in our subsidiary, Ek Design Industries Limited, through Equity/ Debt, for the purpose of meeting its working capital requirements. Not Applicable 3,000.00 0.00 0.00 0.00
4 General Corporate Purposes. Not Applicable 3,994.00 0.00 0.00 0.00


Signatory Details

Name of signatory Aman Gupta
Designation of person Company Secretary
Place Pune
Date 29-07-2026