5120082025-10-012025-12-315120082025-12-315120082025-04-012025-12-315120082025-10-012025-12-31in-capmkt:OtherExpenses1Member5120082025-04-012025-12-31in-capmkt:OtherExpenses1Member5120082025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15120082025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25120082025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15120082025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25120082025-12-31Statement15120082025-10-012025-12-31Statement15120082025-12-31Statement25120082025-10-012025-12-31Statement25120082025-12-31StatementDynamic1I1Statement15120082025-12-31StatementDynamic2I1Statement2iso4217:INRxbrli:pureiso4217:INRxbrli:shares512008EFCILNOTLISTEDINE886D01026EFC (I) LimitedMain BoardEquity2025-04-012026-03-312026-02-142026-02-05INRLakhsQuarterlyThird quarterSingle segmentInterior2026-02-1416:30:002026-02-1417:30:00Not applicabletrue2falseSuch Disclosure for Default on Loans and Debt Securities is not applicable to the entity.2025-10-012025-12-31UnauditedStandalone1256680000652770001321957000987324000005724800044170008475000870470001144511000177446000017744600050395000-76900004270500001347410000000134741000-629900012844200027456700020.980.98000.980.98Explanatory notes to the standalone Unaudited statement of Financial Results for the quarter and nine months ended 31 December, 2025. <BR> <BR> 1. The above Unaudited Standalone financial results for the quarter and nine months ended 31 December, 2025 were reviewed and recommended by Audit Committee and have been approved by the Board of Directors at its meeting held on 14th February, 2026. <BR> 2. The figures for the corresponding previous periods have been regrouped/ rearranged wherever necessary, to make them comparable. <BR> 3. The Statutory Auditors of the Company have carried out limited review of the aforesaid results and an unqualified review report has been issued by them thereon. <BR> 4. These Standalone financial results have been prepared in accordance with the recognition and measurement principles laid down in Ind AS 34 Interim Financial Reporting prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. <BR> 5. 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 results. <BR> 6. Pursuant to the order of the Hon’ble 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. Consequently, the figures are restated from the beginning of the period from the appointment date. 2025-04-012025-12-31UnauditedStandalone339267100018477000035774410002234716000001608060001392000028921000201781000264014400093729700009372970002240420002580400024984600006874510000000687451000-287100068458000027456700025.015.01005.015.01Other Expenses87047000Other Expenses201781000Changes in the fair value of equity investments at FVOCI-6346000Remeasurement (loss)/gain on defined benefit plans47000-6299000Changes in the fair value of equity investments at FVOCI-3022000Remeasurement (loss)/gain on defined benefit plans151000-28710000000-6299000-2871000Preferential Issues2024-01-10229640002025-12-31trueCARE Ratings LimitedfalseNilNilNilAman GuptaCompany Secretary and Compliance OfficerPune2026-02-14Preferential Issues2024-01-1112800002025-12-31trueCARE Ratings LimitedfalseNilNilNil• 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. 2296400022964000177560000The Company has raised total capital of Rs. 242.44 crores through preferential issue, which allotment were made on 10 January, 2024 (Rs. 229.64 Cr.) and 11 January, 2024 (Rs. 12.80 Cr.). Accordingly, both are part of single preferential round. • 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. 1280000128000000The Company has raised total capital of Rs. 242.44 crores through preferential issue, which allotment were made on 10 January, 2024 (Rs. 229.64 Cr.) and 11 January, 2024 (Rs. 12.80 Cr.). Accordingly, both are part of single preferential round.