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 Consolidated
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 Multi segment
Description of single segment
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



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 Consolidated Consolidated
1 Income
Revenue from operations 28,287.99 28,287.99
Other income 1,141.80 1,141.80
Total income 29,429.79 29,429.79
2 Expenses
(a) Cost of materials consumed 9,384.20 9,384.20
(b) Purchases of stock-in-trade 1,693.20 1,693.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 780.18 780.18
(d) Employee benefit expense 1,258.21 1,258.21
(e) Finance costs 1,034.65 1,034.65
(f) Depreciation, depletion and amortisation expense 2,269.12 2,269.12
(f) Other Expenses
1 Other Expenses 2,876.38 2,876.38
Total other expenses 2,876.38 2,876.38
Total expenses 19,295.94 19,295.94
3 Total profit before exceptional items and tax 10,133.85 10,133.85
4 Exceptional items 0.00 0.00
5 Total profit before tax 10,133.85 10,133.85
6 Tax expense
7 Current tax 1,425.01 1,425.01
8 Deferred tax 1,623.64 1,623.64
9 Total tax expenses 3,048.65 3,048.65
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 7,085.20 7,085.20
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 7,085.20 7,085.20
17 Other comprehensive income net of taxes 17.05 17.05
18 Total Comprehensive Income for the period 7,102.25 7,102.25
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6,900.09 6,900.09
Total profit or loss, attributable to non-controlling interests 185.10 185.10
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6,917.15 6,917.15
Total comprehensive income for the period attributable to owners of parent non-controlling interests 185.09 185.09
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 4.83 4.83
Diluted earnings (loss) per share from continuing operations 4.83 4.83
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 4.83 4.83
Diluted earnings (loss) per share from continuing and discontinued operations 4.83 4.83
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 consolidated financial results of EFC (I) Limited (the Company or the Holding Company) and its subsidiaries (the Company and its subsidiaries together referred to as the Group) for the quarter ended June 30, 2026, is drawn in accordance with the Regulation 33 of the Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, 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 review by the statutory auditors of the Holding Company. 2. These unaudited consolidated financial results has been prepared in accordance with the recognition and measurement principles laid down in Indian inciples 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 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. During the quarter, the Holding 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) persuant to its Rights Issue. 4. 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 fiearcial year. 5. 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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Rental 15,391.22 15,391.22
2 Interior 10,039.29 10,039.29
3 Furniture 2,857.48 2,857.48
4 Unallocated 0.00 0.00
Total Segment Revenue 28,287.99 28,287.99
Less: Inter segment revenue 0.00 0.00
Revenue from operations 28,287.99 28,287.99
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Rental 6,432.72 6,432.72
2 Interior 3,384.33 3,384.33
3 Furniture 209.65 209.65
4 Unallocated 0.00 0.00
Total Profit before tax 10,026.70 10,026.70
i. Finance cost 1,034.65 1,034.65
ii. Other Unallocable Expenditure net off Unallocable income (1,141.80) (1,141.80)
Profit before tax 10,133.85 10,133.85
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Rental 2,59,312.80 2,59,312.80
2 Interior 23,862.54 23,862.54
3 Furniture 9,177.65 9,177.65
4 Unallocated 26,400.12 26,400.12
Total Segment Asset 3,18,753.11 3,18,753.11
Un-allocable Assets 0.00 0.00
Net Segment Asset 3,18,753.11 3,18,753.11
4 Segment Liabilities
Segment Liabilities
1 Rental 1,81,956.09 1,81,956.09
2 Interior 12,308.30 12,308.30
3 Furniture 4,017.14 4,017.14
4 Unallocated 16,006.50 16,006.50
Total Segment Liabilities 2,14,288.03 2,14,288.03
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 2,14,288.03 2,14,288.03
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 Consolidated Consolidated
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 22.60 22.60
2 Remeasurement of the defined benefit plans (0.78) (0.78)
Total Amount of items that will not be reclassified to profit and loss 21.82
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 17.05 17.05