5120082026-04-012026-06-305120082026-06-305120082026-04-012026-06-30in-capmkt:OtherExpenses1Member5120082026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15120082026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25120082026-06-30Statement15120082026-04-012026-06-30Statement15120082026-06-30Statement25120082026-04-012026-06-30Statement25120082026-06-30Statement35120082026-04-012026-06-30Statement35120082026-06-30StatementDynamic1I1Statement15120082026-06-30StatementDynamic2I1Statement25120082026-06-30StatementDynamic3I1Statement35120082026-06-30StatementDynamic3I2Statement35120082026-06-30StatementDynamic3I3Statement35120082026-06-30StatementDynamic3I4Statement3iso4217:INRxbrli:pureiso4217:INRxbrli:shares512008EFCILNOTLISTEDINE886D01026EFC (I) LimitedMain BoardEquity2026-04-012027-03-312026-07-292026-07-25INRLakhsQuarterlyFirst quarterSingle segmentInterior2026-07-2916:30:002026-07-2917:30:00Not applicabletrue3falseThere were no defaults. 2026-04-012026-06-30UnauditedStandalone9856680003610100010217690006667030000059122000689400094290001097100008518580001699110000169911000137790000-907050004708500001228260000000122826000141700012424300029589200020.860.86000.860.861. 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. <br /> <br /> 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. <br /> <br /> 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. <br /> <br /> 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. <br /> <br /> 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. <br /> <br /> 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. <br /> <br /> <br /> 7. Previous period/year figures have been regrouped/rearranged/reclassified wherever considered necessary.Other Expenses109710000Changes in the fair value of equity investments at FVOCI2267000Remeasurement (loss)/ gain or on defined benefit plans-373000189400047700001417000Preferential Issues2024-01-1022964160002026-06-30trueCARE Ratings LimitedfalseNilNilNilAman GuptaCompany SecretaryPune2026-07-29Preferential Issues2024-01-111280800002026-06-30trueCARE Ratings LimitedfalseNilNilNilRights Issues2026-05-2515994180002026-06-30trueCARE 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. 2296416000229641600022964160000The 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. <br /> <br /> • 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. 1280800001280800001280800000The 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. <br /> <br /> Funding the working capital requirements of the Company. Not Applicable600000000094000000Funding in our subsidiary, EFC Limited, through Equity/ Debt, for the purpose of meeting its working capital requirements.Not Applicable300000000000Funding in our subsidiary, Ek Design Industries Limited, through Equity/ Debt, for the purpose of meeting its working capital requirements.Not Applicable300000000000General Corporate Purposes.Not Applicable399400000000