General Updates

November 3, 2026 To, To, BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, C/1, Block G, Bandra Dalal Street, Mumbai- 400001. Kurla Complex (E), Mumbai- 400051. Scrip Code: 512008 NSE Symbol: EFCIL Sub.: Unaudited Standalone and Consolidated financial results for the quarter and half year ended September 30, 2026. Dear Sir/ Ma’am, Pursuant to Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), we hereby inform that the Board of Directors of the Company at its meeting held on Monday, November 2, 2026, have inter-alia, considered and approved the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026, along with the Limited Review Report issued by M/s. Mehra Goel & Co. LLP, Statutory Auditors of the Company. A copy of Unaudited (Standalone and Consolidated) Financial Results along with the Limited Review Report issued by M/s. Mehra Goel & Co. LLP, Statutory Auditors of the Company are enclosed herewith. Kindly take the same on records. Yours faithfully, 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 I VIEHRA GO SE ince 1L 963 +« mg@mehragoelco.com # www.mehragoelco.com CO. LLP AChartered LLPIN: ACX-4916 ICAI Firm Regn. No: 000517N/NS00502 Independent Auditor’s Limited Review Report on Unaudited Standalone Financial Results of EFC (I) Limited for the quarter ended September 30, 2026 and year to date results for the period from April 1, 2026 to September 30, 2026 pursuant to the | Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) Review report to, The Board of Directors EFC (I) Limited 1. We have reviewed the accompanying statement of Unaudited Standalone Financial Results of EFC (I) Limited (the Company’) for the quarter ended September 30, 2026 and year to date results for the period from April 1, 2026 to September 30, 2026 together with notes thereon (the “Statement”), being submitted by the Company pursuant to the requirements of regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Listing Regulations’) which has been initialled by us for identification purposes. 2. This statement, which is the responsibility of the Company’s management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting standard 34 “Interim financial reporting” (“Ind AS 34"), prescribed under section 133 of the Companies Act 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review of making inquiries, primarily of person responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143 (10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. We have not performed an audit and accordingly, we do not express an audit opinion. . | 005N N5D050Z | .| ‘ PUNE New Delhi: Gurgaon: Mumbai: Pune: Chandigarh: Dubai: 309, Chiranjiv Tower, 105, Global BusinessS quare 305-306, 3rd Floor, Commercial Premises No. 5 | SCO-705, 206 Swiss Tower, 43, Nehru Place, Bu,,;jing No. 32, Sector 44, Garnet Palladium, Chaphalkar House, 1t Floor, NAC Manimajra | Cluster-Y, New Delhi - 110019 Tnstitutional Area g Off Western Exp Highway, Market Yard, Chandigarh-160101. Jumeirah Lake NCT of Dehi Gurugram 122003 Goregaon (East), Next to Hotel Usav Deluxe | Ph: +91-172-507 7789 | Towers (LT), Dubd, Ph +91.11.40054070 | g "G oeeh00 Mumbai - 400063 Maharshi Nagar, Pune (UAE)-128194 411037, Maharashtra, India 4. Basis of Qualified Conclusion Other current assets include unbilled revenue of 7638 lakh as at 30 September 2026 represent revenue recognised under Ind AS 115 using the input method (cost-to-cost / stage of completion), for work performed but not yet billed under the contractual milestones. The stage of completion has been determined by management and is supported by certificates from independent technical experts, who have assessed physical progress against the approved scope and cost estimates. The Company is in the process of obtaining confirmations of the work done from the customer, which are expected to be received in due course. Based on the work executed, the technical certification and the contractual terms, management believes that the contract assets are fully recoverable and that no adjustment to the revenue recognised is required. The auditors have qualified their conclusion in this regard, as customer confirmations were awaited at the date of the review. 5. Based on our review conducted as stated in paragraph 3 above, except for the possible effects of the matter described in paragraph 4 above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, “ Interim Financial Reporting” prescribed under section 133 of the Act, 2013 as amended read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of the Regulations, including the manner in which it is to be disclosed or that it contains any material misstatement. 6. We draw your attention to note 3 of the notes accompanying statement in respect of scheme of merger between EFC (1) limited and Whitehills Interior Limited. The comparative financial information for the quarter ended September 30, 2025, have been restated in the accompanying standalone financial results to give effect to the scheme of merger from the appointment date, in accordance with IND AS 103, Business Combinations. Our conclusion is not modified in respect of this matter. Other Matter The comparative financial information of the Company for the previous period includes the financial information of Whitebhills Interior Limited pursuant to the Scheme of Merger between EFC (1) Limited and Whitehills Interior Limited. The financial information of Whitehills Interior Limited for the quarter ended September 30, 2025, included in the comparative financial information was reviewed/ audited by preceding auditors, Nikhil Warankar & Co, whose reports have been furnished to us by the Management and have been relied upon by us for the purpose of our review/ audit. Our opinion on the standalone financial statements, insofar as it relates to the amounts and disclosures pertaining to Whitehills Interior Limited included in the comparative financial information, is based solely on the reports of the other auditor. Our conclusion on the statement is not modified in respect of the above matter. For Mehra Goel & Co. LLP Chartgred Accountants Firm Registration No: 000517N/N500502 000517N \ Roshan Da /N500502 | . | Partner \ PUNE Membership no: 137405 UDIN: 2613?405KODVMT6202 Place: Pune Date: November 3, 2026 EFC (1 [Showing first 8,000 characters — download PDF for full document]