General Updates

July 29, 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- 400 001. G Block, Bandra Kurla Complex, Mumbai – 400051. Scrip Code: 512008 NSE Symbol: EFCIL Sub.: Unaudited (Standalone and Consolidated) financial results for the quarter ended June 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”), please be informed that the Board of Directors of the Company at its meeting held on Wednesday, July 29, 2026, has inter alia, considered and approved the Unaudited (Standalone and Consolidated) financial results of the Company for the quarter ended June 30, 2026. A copy of the Unaudited (Standalone and Consolidated) financial results for the quarter ended June 30, 2026 along with the Limited Review Report issued by M/s. Mehra Goel & Co. LLP, Statutory Auditors of the Company are enclosed herewith. The meeting of the Board of Directors commenced at 4:30 P.M. (IST) and concluded at 5:30 P.M. (IST). 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 HRA GOEL [i y Since 1963 < mg@mehragoelco.com# www.mehragoelco.com ilME Chartered CO. LLP Accountants LLPIN: ACX-4916 ICAI Firm Regn. No:000517N/N500502 Independ lent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Financial Results of EFC (I) Limited (“the Company”) 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 (1) Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results of EFC (I) Limited (‘the Company’) for the quarter ended June 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. 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’) as amended, read with relevant rules made thereunder 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. 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. New Delhi: Gurgaon: Mumbai: Pune: Chandigarh: Dubai: 309, Chiranjv Tower, 105, Global Business Square, | 305-306, 3rd Floor, Commercial Premises No. 5 | SCO-705, 206 Swiss Tower, 43, Nehru Place, Building No. 32, Sector44, | Garnet Palladium, Chaphalkar House, 15t Floor, NAC Manimaja | Cluster -Y, New Delhi - 110019 Institutional Area, Off Wester Exp Highway, MarketYard, Chandigarh-160101. | Jumeirah Lake NCT of Delhi Gurugram 122003, Goregaon (East), Next to Hotel Utsav Deluxe | Ph:+91-172-507 7789 | Towers (ILT), Dubai, Ph +91.11.40054070 | Ph: +91.124.4786200 Mumbai — 400063 Maharshi Nagar, Pune (UAE)-128194 411037, Meharashtrz, India 4. Based on our review conducted as 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 Companies 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. 5. We draw your attention to note 6 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 June 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 6. The comparative financial information of the Company for the previous period includes the financial information of Whitehills Interior Limited pursuant to the Scheme of Merger between EFC (I) Limited and Whitehills Interior Limited. The financial information of Whitehills Interior Limited for the quarter ended June 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 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 Chartered Accountants Firm Registration No: 000517N/N500502 Roshan\\!)aultani Partner - Membership no: 137405 UDIN: 26137405 KCRXMP6605 Place: Pune Date: July 29, 2026 EFC (1) Limited CIN: L74110PN1984PLC216407 Registered office: 6th Floor, V.B Capitol Buil ing, Range Hill Rd, opp. Hotel Symphony, Bhoslenagar, Shivajinagar, Pune, Maharashtra 411007 Statement of Unaudited Standalone Financial Results for the Quarter ended June 30, 2026 (All amounts are in lakhs, unless stated otherwise) Quarter ended Year ended Sr. No, PartiN culars 30-Jun-26 3(1A-uMdiatre-d2)6 30-Jun-25 31-Mar-26 (Unaudited) (Refer note 6) (Unaudited) (Audited) T |income Revenue from operations 9,856.68 11,988.07 9,423.38 45,914.79 Other income 361.01 809.99 542.43 2,657.68 Total income 10,217.69 12,798.06 9,965.81 48,572.47 1l |Expenses Cost of services 6,667.03 7,517.31 5,550.42 29,864.47 Employee benefit expenses 591.22 2,205.81 488.00 3,813.87 Finance costs 68.94 84413 55.07 98333 Depreciation and amortisation expenses 94.29 8452 118.03 373.73 Other expenses 1,097.10 308.78 467.43 2,326.59 Total expenses 851858 10,960.55 6,678.95 37,361.99 1l |Profit before exceptional item and tax (11T = 1,69911 1,837.51 3,286.86 11,210.48 IV |Exceptional item V |Profit before tax (V = III - IV) 1,699.11 1,837.51 3,286.86 11,210.48 VI |Tax expense Current tax 1,377.90 658.82 681.77 2,899.24 Prior period tax e [Showing first 8,000 characters — download PDF for full document]