Scheme of Arrangement (Demerger) - Notice to Equity Shareholders and Unsecured Creditors.

September 24, 2026 To, To, BSE Limited National Stock Exchange of India Limited, Phiroze Jeejeebhoy Towers, Exchange Plaza, 5th floor, Plot no. C/1, Dalal Street, Mumbai-400001. G Block, Bandra Kurla Complex, Mumbai-400051. Scrip Code: 512008 NSE Symbol: EFCIL Sub.: Disclosure under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“SEBI (LODR) Regulations”). Dear Sir/Ma’am, This is with reference to Scheme of Arrangement (Demerger) between EFC Limited (Wholly Owned Subsidiary) (“Demerged Company” or “EFC”) and EFC (I) Limited (“Resulting Company” or “EFCIL” or “Company”) and their respective shareholders and creditors (“Scheme”) under Section 230 to 232 of the Companies Act, 2013 read with Companies (Compromises, Arrangements, and Amalgamations) Rules, 2016. In this regard, The Company had informed on September 22, 2026 about receipt of Order dated September 21, 2026 of Hon’ble National Company Law Tribunal, Mumbai Bench (“Hon’ble NCLT”) (“Order”), inter alia, dispensing with the requirement of convening and holding meetings of the equity shareholders, unsecured creditors and secured creditors of the Company. As per the directions of the Hon’ble NCLT vide the Order, please find enclosed the notice being issued by the Company to equity shareholders and unsecured creditors contents of which are self- explanatory. Kindly take the same on record. Thanking you, For EFC (I) Limited Aman Gupta Company Secretary Encl.: As above EFC (I) Limited Regd. Office: 6th Floor, VB Capitol Building, Range Hill Road, Opp. Hotel Symphony, Bhoslenagar, Shivajinagar, Pune-411007, Maharashtra I CIN: L74110PN1984PLC216407 Tel.: 020 2952 0138 I Email Id: compliance@efclimited.in I Website: www.efclimited.in September 24, 2026 The Equity Shareholders of EFC (I) Limited Re: Company Scheme Application No. CA(CAA)/160/MB/2026 Subject: Notice to the Equity Shareholders of EFC (I) Limited (“Company”) pursuant to Hon’ble National Company Law Tribunal (“NCLT” or “Tribunal”) Order dated 21st September 2026 in the matter of the Scheme of Arrangement (Demerger) between EFC Limited (“Demerged Company”) and EFC (I) Limited (“Resulting Company”) and their respective shareholders and creditors under section 230-232 of the Companies Act, 2013 and other applicable provisions of the Companies Act, 2013 (“Scheme”) This is in relation to Company Scheme Application C.A(CAA)/160/MB/2026 EFC Limited ("Demerged Company") proposes the demerger of its asset-light managed office solutions business, operated through leased commercial premises, into EFC (I) Limited ("Resulting Company") under a Scheme of Arrangement (Demerger) (the "Scheme"). We are hereby giving notice to you, being an Equity Shareholder of the Resulting Company, in relation to the Scheme. We wish to inform you that: 1. The Demerged Company is a 100% Wholly-Owned Subsidiary (“WOS”) of EFC (I) Limited. As the Resulting Company holds 100% Equity Share Capital of the Demerged Company, no new shares are being issued, no consideration is payable, and there will be no change in the issued share capital or shareholding pattern of EFC (I) Limited pursuant to Demerger. 2. The present Scheme does not have any impact on the interest or rights of the shareholders. 3. In view of the absence of any impact to the shareholders and the settled legal positions, the Hon’ble National Company Law Tribunal, vide its Order dated 21st September 2026 in C.A.(CAA)/160/MB/2026, has dispensed with the convening and holding of a meeting of the shareholders of the Resulting Company. 4. The Scheme and other relevant documents are available on the website of the Company at https://efclimited.in/investor-relation/other-information-for-shareholder/ Should you have any queries, observations, or communications in connection with the Scheme, you are requested to address the same to the Company at compliance@efclimited.in or at its registered office within thirty (30) days from the date of receipt of this notice, marked to the attention of Mr. Aman Gupta, Company Secretary of EFC (I) Limited. For EFC (I) Limited Sd/- Aman Gupta Company Secretary Phone No: 020 2952 0138 Email id: compliance@efclimited.in EFC (I) Limited Regd. Office: 6th Floor, VB Capitol Building, Range Hill Road, Opp. Hotel Symphony, Bhoslenagar, Shivajinagar, Pune-411007, Maharashtra I CIN: L74110PN1984PLC216407 Tel.: 020 2952 0138 I Email Id: compliance@efclimited.in I Website: www.efclimited.in September 24, 2026 The Unsecured Creditor of EFC (I) Limited Re: Company Scheme Application No. CA(CAA)/160/MB/2026 Subject: Notice to Unsecured Creditors of the EFC (I) Limited (“Company”) pursuant to National Company Law Tribunal (“NCLT” or “Tribunal”) Order dated 21st September 2026 in the matter of the Scheme of Arrangement (Demerger) between EFC Limited (“Demerged Company”) and EFC (I) Limited (“Resulting Company”) and their respective shareholders and creditors under section 230-232 of the Companies Act, 2013 and other applicable provisions of the Companies Act, 2013 (“Scheme”) This is in relation to Company Scheme Application C.A(CAA)/160/MB/2026 EFC Limited ("Demerged Company") proposes the demerger of its asset-light managed office solutions business, operated through leased commercial premises, into EFC (I) Limited ("Resulting Company") under a Scheme of Arrangement (Demerger) (the "Scheme"). We are hereby giving notice to you, being an Unsecured Creditor of the Resulting Company, in relation to the Scheme. We wish to inform you that: 1. Scheme does not involve any compromise, reduction, or arrangement whatsoever with such creditors, and their rights and interests of unsecured creditor of EFC (I) Limited remain fully protected and unaffected by the Scheme. 2. In view of the absence of any compromise with creditors and the settled legal positions, the Hon’ble NCLT, vide its Order dated 21st September 2026 in C.A.(CAA)/160/MB/2026, has dispensed with the convening and holding of a meeting of the Secured Creditor of the Resulting Company. 3. In view of the positive net worth and absence of any prejudice or compromise to creditor rights, the Hon’ble Tribunal vide its Order dated 21st September 2026, has formally dispensed with the requirement of convening and holding a meeting of the Unsecured Creditors of the Resulting Company for seeking their approval to the Scheme. 4. The Scheme and other relevant documents are available on the website of the Resulting Company at https://efclimited.in/investor-relation/other-information-for-shareholder/ Should you have any queries, observations, or communications in connection with the Scheme, you are requested to address the same to the Company at compliance@efclimited.in or at its registered office within thirty (30) days from the date of receipt of this notice, marked to the attention of Mr. Aman Gupta, Company Secretary of EFC (I) Limited. Pursuant to the said order and in accordance with Section 230 of the Companies Act, 2013, notice is hereby given that any representation in connection with the Scheme may be made to the Hon'ble National Company Law Tribunal, Mumbai Bench, within thirty (30) days from the date of receipt of this notice. If no representation is received within the said period, it shall be presumed that you have no representation to make on the proposed Scheme. Please acknowledge the above submission and oblige. Thank you For EFC (I) Limited Sd/- Aman Gupta Company Secretary Phone No: 020 2952 0138 Email id: compliance@efclimited.in EFC (I) Limited Regd. Office: 6th Floor, VB Capitol Building, Range Hill Road, Opp. Hotel Symphony, Bhoslenagar, Shivajinagar, Pune- 411007, Maharashtra I CIN: L74110PN1984PLC216407 Tel.: 020 2952 0138 I Email Id: compliance@efclimited.in I Website: www.efclimited.in