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unitRef="INRPerShare">4.83</in-capmkt:DilutedEarningsLossPerShareFromContinuingOperations><in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:BasicEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">0</in-capmkt:DilutedEarningsLossPerShareFromDiscontinuedOperations><in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">4.83</in-capmkt:BasicEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations contextRef="OneD" decimals="INF" unitRef="INRPerShare">4.83</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">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. &lt;br /&gt; 
 &lt;br /&gt; 
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. &lt;br /&gt; 
 &lt;br /&gt; 
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. &lt;br /&gt; 
 &lt;br /&gt; 
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. &lt;br /&gt; 
 &lt;br /&gt; 
5. 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