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EFC (I) LIMITED — Interim / Quarterly Report 2025
Nov 11, 2025
62498_rns_2025-11-11_f83d776f-8267-4d82-8f2c-a0a596e839df.pdf
Interim / Quarterly Report
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November 11, 2025
To, BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400001. Scrip Code: 512008
To, National Stock Exchange of India Limited Exchange Plaza, 5th floor, Plot no. C/1, G Block, Bandra Kurla Complex, Mumbai-400051. NSE Symbol: EFCIL
Sub.: Outcome of Board Meeting.
Dear Sir/Ma'am,
Pursuant to Regulations 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform that the Board of Directors of the Company, at their meeting held on Tuesday, the 11th day of November, 2025 has inter‐alia considered and approved:
-
- The Unaudited Standalone and Consolidated Financial Results for quarter and half year ended 30th September, 2025. We have enclosed herewith a copy of the approved Unaudited Standalone and Consolidated Financial Results along with the Limited Review Report issued by M/s Mehra Goel and Company, Statutory Auditors of the Company.
-
- In reference to Company's intimation to exchange dated November 5, 2025, the request of Ms. Shefali Chintan Parikh and Mr. Niren Abhaykumar Jhaveri, Promoters seeking reclassification from 'Promoter' category to 'Public' category in terms of Regulation 31A (8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('Listing Regulations') subject to the approval of the stock exchanges i.e., BSE Limited and National Stock Exchange of India Limited.
The meeting of Board of Directors commenced at 08:30 p.m. (IST) and concluded on 10:45 p.m.
Kindly take the same on records.
Thanking You, For EFC (I) Limited Aman Gupta Company Secretary Aman Kumar Gupta Digitally signed by Aman Kumar Gupta Date: 2025.11.11 23:32:42 +05'30'
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.: 02029520138 I Email Id: [email protected] I Website: www.efclimited.in

Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulation, 2015 (as amended)
Review report to, The Board of Directors EFC (1) Limited
-
- We have reviewed the accompanying statement of standalone unaudited financial results of EFC (1) Limited ('the Company') for the quarter ended September 30, 2025 and the year to date results for the period April 01, 2025 to September 30, 2025, 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) Regulation, 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'), 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 D T: +91-93230-12655 A Q

New Delhi: Mumbai: Gurgaon: Pune: Chennai: Dubai: 505, Chiranjv Tower, 305-306, 3rd Floor, GLOBAL BUSINESS SQUARE, | Flat No 03, Plot No 28, | SriRaghava Niayam, R3035, Reef Tower, 43, Nehru Place, Garnet Palladium, Off Western | BuldingNo. 32, Sector 44, | Gowarchan Housing 0ldNo38, NewNo 28, | Cluster O, A New Delhi 10019, India | g 2 Insttutional Area Sodety, MaharshiNagar, | West Crcuar Road, Jumeriah Lake Tower, Tel: +91-11-262-3712, | AP 10, Goreg Gurugram, 122002,India Pune - 411037 Mandavelpakiam, Chennai, | Duba, UAE. 2622-6933 (East), Mumbai - 400063 | Tel; +91-124-4786200 Ph: +91.20.24260504 | Tamil Nadu, India, 600028
- 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.
ForMehra Goel & Co. CHartered Accountants Firm Regist
UDIN: 25137405BMIZYV8209 Place: Pune Date: 11" November 2025
EFC () LIMITED CIN: L74110PN1984PLC216407
| Statement of Standalone Assets and Liabilities as at Septerber 30, 2035 | (Rs in Lokhs Uniess Otherwise Stated) | ||
|---|---|---|---|
| - Fanicubrs |
Asat 30September 2025 31 March 2025 |
Asat | |
| Assets | Unaudited | Audited | |
| Non-current assets Property, plant and equipment |
|||
| Right-of.use assets | 172 | 193 | |
| Capital work-in-progress | 145482 | 2,085.26 | |
| Financial assets | 5 | i | |
| Investments Loans | 20,915.45 | 19,382.04 | |
| Other financial assets | 9,662.02 | 8503.36 | |
| Other non-current assets | 8,868.99 | 2,545.87 | |
| [Tatal non-current assets | 1613 | 5692 | |
| 0919.33 | 3297538 | ||
| Cunrent assets | |||
| Financial assets Trade receivables | 23440 | ||
| Cash and cash equivalents | 5325 | ||
| Bank balances other than cash and cash equivalents |
120.73 5,019.70 |
134.87 | |
| Other financiat assets | 10,035.43 | ||
| [Other current assets | 127319 | 385.93 | |
| [Total current assets | 1,113.70 10,761.76 |
38293 | |
| [TOTAL ASSETS | 10,99241 | ||
| Eauity and iabiities | 51,680.89 | 43,967.79 | |
| [Equity share capital other equity Total equity |
1,991.07 3848127 |
1,991.07 3697645 |
|
| Liabiltles | 40,472.34 | 38,967.53 | |
| Non-current liablliies | |||
| Financlal liabilties | |||
| Borrowings | |||
| 124 | 19185 | ||
| Lease liabilities Other financial |
7,669.47 | ||
| labilfes | 28255 | 3,217.73 2757 |
|
| #rovisions | 2021 | s | |
| Deferred tax liabilities (net] | 59115 | 0 | |
| Other non current ibilities [Total Non-current liab |
- | - | |
| 856062 | 3,893.89 | ||
| Trade payables | 1,338.20 | 507.25 | |
| "Total outstanding dues of micro, small and medium enterprises |
|||
| "Total outstanding dues of creditars other than micro, small and medllum enterprises |
n7 | 6398 | |
| Other financial liabilities | 26485 | 207.34 | |
| Other current labilties | 201.08 | 95.07 | |
| Provisions | 75295 | 7585 | |
| Current tax labilities (net) | 069 | 1.03 | |
| [Total current labilities | 1343 | 15585 | |
| 2603.93 | 110637 | ||
| Total Liabilities | 11,0855 | 5,000.26 | |
| [TOTAL EQUITY AND LIABILIMIES | |||
| 51,680.89 | 43,967.79 |
Umesh K Chairman an
Date: 11 November 2025 Place: Pune
EFC (I) LIMITED
CIN: L74110PN1984PLC216407
Address: 6th Floor, V.B Capitol Building, Range Hill Rd, opp. Hotel Symphony, Bhoslenagar, Shivajinagar, Unaudited statement ofstandalone cash fiows for the period ended 30 September, 2025 Pune, Maharashtra 411007
| September 30,2025 September 30, 2024 | Forthe period ended For the period ended | ||
|---|---|---|---|
| Cash flow from operating activities | |||
| Net profit before tax for the year | 1,929 | 1,080.60 | |
| Adjustments for: | |||
| Cepreciation and amartisation expense | 193.10 | 13013 | |
| MNen cash impact of INDAS | (1,008.29) | ||
| Other Income | (1,428.74) | (231.89)f | |
| Finance cost | 3064 | (1,165.0) | |
| Provision for employee benefit expenses |
s | 8.2 | |
| 'Operating profit / (foss) before working capital changes |
(215.19) | 0 (104.96) |
|
| Adjustments for working capital: | |||
| (Increase)/decresse in trade recelvables | |||
| {Increase)/ decrease in other financial assets |
51056 | 2286 | |
| (Increase)fdecrease in ather assets |
242 | 892 | |
| Increase/ (decrezse in trade payables | (689.98) | 167.58 | |
| Increase (decrease) in other financial liabilties |
66.25 | (8487) | |
| Increase/ (decrezse) in other current liabilities | 160.99 | 303 | |
| Increase/ (decrease) In provisions |
677,66 | (50.24) | |
| 0.69)] | (91.15)] | ||
| Operating profit / {loss) after working capital changes Direct taxes paid net of refund |
552,07 | 185.27 | |
| NET CASH GENERATED FROM / (USED IN) OPERATING ACTIVITIES |
(314.03)) | (153.68) | |
| 238.04 | 3150 | ||
| CASH FLOW FROM INVESTING ACTIVITIES | |||
| Purchase of property, plant and equipment and capital work in-progress, Right of use asset | 5 | 60.85 | |
| Proceeds from sale of investments carried at fair value through proifit and foss |
5 | (19.90) | |
| Interest received on fixed deposits | 33216 | 42852 | |
| Interest received on Tntercompany Loans |
193.24 | 3212 | |
| Loan granted to reated party |
(2,05.99) | (5.401.20) | |
| Recemption of Fixed Deposits | 2,01573 | d | |
| NET CASH GENERATED FROM /(USED IN) INVESTING ACTIVITIES | 48515 | (4,889.69) | |
| CASH FLOW FROM FINANCING ACTIVITIES | |||
| Lease payment (prncipal) | |||
| Interest on lease payment | (322.51)] | (127.63) | |
| Borrowings repaid to related parties | (@3207)] | (103.60) | |
| Finance cost | (165.92)] | (348.91) | |
| (11.83) | (®1.27) | ||
| NET CASH GENERATED FROM/ (USED IN) FINANCING ACTIVITIES | (737.33) | (661.43) | |
| Net Increase/(Becrease) in cash and cash equivalents | |||
| Add: Cash and cash equivalents 25 at the beginning of the year |
(14.14) | (5,519.52) | |
| Cash and cash equivalents as at the end of the Period | 13487 | 16,1282 | |
| 12073 | 10,608.69 | ||
| Reconciliation of cash and cash equivalents as per statement of cash flaws | |||
| Cash and cash equivatents | |||
| Cash i hand | 527 | 191 | |
| Balances with banks -on current accounts | 11546 | 10,606.78 | |
| Bank balances other than above Balance s per statement of cash flows |
The standalone statementof cash flows has been prepared under the indirect meth 'Statement of Cash Flow, 0d a5 set out in Indian Accounting Standard (ind AS) 7,

Date: 11 November 2025 Piace: Pune
EFC (1) LIMITED
CIN: L74110PN1984PLC216407 Address: 6th Floor, V.8 Capitol Building, Range Hill Rd, opp. Hotel Symphony, Bhoslenagar, Shivajinagar, Pune, Maharashtra 411007 Unaudited statement of standalone financial results for the Quarter and Period ended 30 September, 2025
| Quarter Ended | (Rs in Lakhs Unless Otherwise Stated) Half year ended |
Year Ended | ||||||
|---|---|---|---|---|---|---|---|---|
| \$riNo | Particulars | 30-Sep-25 30-Sep-24 30-Jun-25 |
30-Sep25 | 30-Sep-24__ | 31March 2025 | |||
| (Unaudited) | (Unaudited) | (Unaudited) | (Unaudited) _(Unaudited) | (Audited) | ||||
| 1 | [Revenue from operatians | 1,096.42 | 957.55 | 445.81 | 2,083.97 | 65368 | 2,003.93 | |
| 2 Other income | 76734 | 661.40 | 673.47 | 1,428.74 | 1,165.07 | 2,349.48 | ||
| 3 | Total Income (1+2) | 1,863.76 | 1,618.95 | 111928 | 348271 | 181875 | 435341 | |
| 4 | [expenses | |||||||
| Cast of services | 150.01 | 145.93 | 118.41 | |||||
| Changes in inventories of stock-in-trade | 205.94 | - 20888 |
497.18 | |||||
| Employee benefit expense | - 34079 |
- 337.50 |
- 94.36 |
- 678.29 |
175.58 | - 385.79 |
||
| Finance costs | 035 | 3029 | 3602 | 3064 | 8127 | 20438 | ||
| Depreciation and amortisation expense | 8075 | 11235 | 8220 | 13013 | 38259 | |||
| Other expenses | 17333 | 11845 | 96.04 | 193.10 29178 |
14229 | 37653 | ||
| Total expenses | 745.23 | 744.52 | 427.03 | 1,489.75 | 73815 | 1,846.47 | ||
| 5 | Profit before tax (3-4) | 1,11853 | 874.43 | 692.25 | 1,992.96 | 1,080.60 | 2,506.94 | |
| 6 | [Exceptional item | - | - | - | - | - | ||
| 7 | Profit before tax (5-6) | 1,118.53 | 874.43 | 692.25 | 1,992.96 | 1,080.60 | 2,506.94 | |
| 8 | (Taxexpense | |||||||
| Current tax | 105.47 | €615 | 125.49 | 17162 | 213.18 | 386.33 | ||
| Prior years tax | - | - | - | - | 10.20 | |||
| Deferred tax | 195.41 | 153.72 | 5281 | - 3493 |
6208 | 269.91 | ||
| Total Tax Expenses | 300.88 | 219.87 | 178.30 | 520.75 | 275.26 | 666.44 | ||
| 9 | Profit after tax (7-8) | 817.65 | 654.56 | 513.95 | 147221 | 805.34 | ||
| 1,840.50 | ||||||||
| 10 | Other comprehensive income | |||||||
| items that will not to be reclassified to profit or loss in subsequent periads |
||||||||
| - Changes in the fair value of equity investments at | ||||||||
| Fvoc) - Remeasurement (loss)/gain on defined benefit plans |
3287 | 037 | 1324 | - | 10161 | |||
| (0.27) | (0.37) | D | (0.64) | e | {1.47) | |||
| - Income tax refating to these items | - | N | r | (25.19) | ||||
| Other comprehensive income: | 3260 | - | 2260 | 74.94 | ||||
| 11 | [Total comprehensive income (3+10) | 850.25 | 654.56 | 513.95] | 1,504.81 | 805.34 | 1,915.44 | |
| 12 | Paid up equity share capital | 1,99107 | 1991.07) | 99554 | 1,991.07 | 995.54 | 1,991.07 | |
| 13 | Other equity | 3697646 | ||||||
| 14 | Earnings per equity share of Face value of % 2 each |
|||||||
| Basic {in %) Diluted (in ) |
082 082 |
056 066 |
103 103 |
148 148 |
161 161 |
185 185 |
For EFC {1) Limited ¢

Umesh Kumar Chairman and Mar¥¥ing Director DIN: 01733060 Date: 11 November 2025 Plac
EFC(1) UMITED CIN: L74110PN1984PLC216407
Address: 6th Floor, V.B Capitol Building, Range Hill Rd, opp. Hotel Symphony, Bhoslenagar, Shivajinagar, Pune, Maharashtra 411007
Explanatory nates to the Standalone Unaudited Statement of Financial Results for the quarter and period ended September 30, 2025
- The above Unaudited Standalone Financial Results for the quarter and half year ended September 30, 2025 were reviewed and recommended by the Audit Committee and have been approved by the Board of Directors at its meeting held on November 11, 2025,
- The Statutory Auditors of the Company have carried out the Limited Review of the above Standaione Unaudited financial results of the Company and have expressed an unmodified opinion on these Results.
- . This Statement has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financlal Reporting ('ind As 34') notified under the Companies ( Indian Accounting Standards) Rules, 2015 (as amended), as prescribed under Section 133 of the Companies Act, 2013.
- w w - The company is having one segment of business i Rental Segment. In accordance with Ind AS 108, 'Operating Segments', segment information has been disclosed in the consolidated financial resuits of the Company, and therefore, no separate disclosure on segment information is given in the standalone financial results,
- " Previous year's/ periad figures have been regrouped/ reclassfied restated, wherever necessary to confirm to classification of current year/period,


Independent Auditor's Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of 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 ("The Holding Company")
-
- We have reviewed the accompanying statement of unaudited consolidated financial results ('the Statement') of EFC (1) Limited ('the Holding Company') and its subsidiaries (the Holding Company and its subsidiaries together referred to as 'the Group'), (refer Annexure 1 for the list of subsidiaries included in the Statement) for the quarter ended September 30, 2025 and the year to date results for the period April 01, 2025 to September 30, 2025,being submitted by the Holding 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 Holding Company's management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in 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.
-
- 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 interim financial information consists of making inquiries, primarily of persons 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. Accordingly, we do not express an audit opinion.
We also performed procedures in accordance with the SEBI Circular CIR/CFD/CMD1/44/2019 dated 29 March 2019 issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable.
- Based on our review conducted and procedures performed as stated in paragraph 3 above, and upon consideration of the review reports of the other auditors referred to in paragraph 5 below, 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, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with. the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Goel
New Delhi: Mumbai: Gurgaon: Pune: Chennai: 505, Chiranjv Tower, 305-306, 3rd Floor, GLOBAL BUSINESS SQUARE, | Flat No 03, Plot No 8, | SriRaghava Niayam, 43, Nehru Place, Garnet Palladium, Off Western | BuldingNo. 32, Sector 44, | Gowarchan Housing 0ldNo 38 , New No 28), \ [ New Delhi 10019, India | g 2 Insttutional Area Sodety, MaharshiNagar, | West Crcuar Road, \ \ Tel: +91-11-262-3712, | AP 10, Goreg Gurugram, 122002,India Pune - 411037 Mandavelpakiam, Chennai,\ [\ Diba, UAE. 2622-6933 (East), Mumbai - 400063 | Tel; +91-124-4786200 Ph: +91.20.24260504 | Tamil Nedu, India, 600028 |\ \ T: +91-93230-12655
Regulations, 2015 (as amended), including the manner in which it is to be disclosed, or that it contains any material misstatement..
We did not review the interim financial results of eighteen subsidiaries from srno 1 to 18 as per annexure 1 enclosed included in the Statement, whose financial information (before eliminating intercompany transactions and balances) reflect total assets of X 211982.25 lakhs as at 30 September 2025, and total revenues of X 28714.11 lakhs and X 52226.21 lakhs, total net profit after tax of X 6116.97 lakhs and X 10042.19 lakhs, total comprehensive income of X 6114.22 lakhs and X 10035.42 lakhs, for the quarter ended September 30, 2025 and for the period from April 1, 2025 to September 30, 2025 respectively, and cash flows (net) of X 998.16 lakhs for the half year ended 30 September 2025, as considered in the Statement. These interim financial results have been reviewed by other auditors whose review reports have been furnished to us by the management, and our conclusion in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on the review reports of such other auditors and the procedures performed by us as stated in paragraph 3 above
Our condlusion is not modified in respect of this matter with respect to our reliance on the work done by and the reports of the other auditors.
For Mehra Goel & Co. Chartered Accountants Firm Registration No: 00 Y
if (¥
Roshan Qa%ltani Partner \ Membership no: 137405 UDIN: 25137405BMIZYU2655 Place: Pune Date: 11" November 2025
Annexure |
List of subsidiaries included in consolidated financial results LENOUM AW B =) B e e e e e e [CR AR U NN
- EFC Limited
- Whitehills Interior Limited
- EFC Tech Space Private Limited
- M/s EFC Prime
- M/s Sprint workspace
- M/s Monarch Workspace
- EFC Estate Private Limited
- EFC Investment Advisors Private Limited
- EFC Investment Manager Private Limited
- . EFC Estate 56 Alpha Private Limited
- . Bigbox Ventures Private Limited
- . EFC Estate Marisoft 23 Private Limited
- . EFC Estate Wakadewadi Private Limited
- . EFC Estate Marisoft 14 Private Limited
- . EFCAIF LLP
- . EFC Estate 710 Alpha Private Limited
- . Forty Two Ventures Limited
- . Sprint Office Spaces LLP
- . Ek Design Industries Limited

EFC () LIMITED CIN: L74110PN1S84PLC216407 8 Capitol Bullding, Range Il Rd, opp. Hotel Symphony, Bhoslenagar, Shivalinagar, Pune, Maharashtra 411007 Registered office: 6th Floor,
Unaudited Statement of Consolidated Assets and Liabilities as at September 30, 2025
| Sr. no. | Particulars | As at September 30, 2025 |
As at March 31, 2025 |
|---|---|---|---|
| A | Assets | ||
| п | Non-current assets | ||
| Property, plant and equipment | 29,309.19 | 24,072.47 | |
| Right-of-use assets | 41,001.54 | 40,756.97 | |
| Capital work-in-progress | 987.86 | ||
| Goodwill | 5,253.57 | 5,253.57 | |
| Other Intangible Assets | 78.49 | 77.05 | |
| Investments accounted for using the equity method | 4.87 | ||
| Financial assets | |||
| Investments | 457.73 | 525.47 | |
| Loans | 91.36 | 97.86 | |
| Other financial assets | 80,917.19 | 45,902.41 | |
| Deferred tax assets (net) | 258.44 | 245.38 | |
| Other non-current assets | 1,633.26 | 5,413.30 | |
| Total non-current assets | 159,988.63 | 122,349.35 | |
| n | Current assets | ||
| Inventories | 260.27 | ||
| 2,904.20 | |||
| Financial assets | |||
| Trade receivables | 15,512.99 | 9,831.47 | |
| Cash and cash equivalents | 2,768.35 | 1,711.08 | |
| Bank balances other than cash and cash equivalents | 10,610.07 | 12,410.87 | |
| Loans | 883.67 | 627.83 | |
| Other financial assets | 1,598.13 | 4,943.22 | |
| Current tax assets (net) | 522.99 | 1,453.63 | |
| Other current assets | 22,348.57 | 16,329.15 | |
| Total Current Assets | 57,148.97 | 47,567.52 | |
| TOTAL ASSETS | 217,137.60 | 169,916.87 | |
| в п |
Equity and liabilities Equity Equity share capital |
1,991.07 | 1,991.07 |
| Other equity | 60,239.48 | 52,309.57 | |
| Equity Attributable to owners | 62,230.55 | 54,300.64 | |
| Non Controlling Interest | 6,238.13 | 3,804.56 | |
| Total equity | 68,468.68 | 58,105.20 | |
| $\mathbf{H}$ | Liabilities | ||
| Non-current liabilities | |||
| Financial liabilities | |||
| Borrowings | 24,353.02 | 21,089.42 | |
| Lease liabilities | 57,850.54 | 48,569.21 | |
| Other financial liabilities | 6,178.01 | 5,151.25 | |
| Provisions | 307.66 | 227.36 | |
| Deferred tax liabilities (net) | 5,847.66 | 3,787.25 | |
| Other non current liabilities Total Non-current liabilities |
94,536.89 | 322.36 79,146.85 |
|
| ш | Current liabilities Financial liabilities |
||
| Borrowings | 6,056.85 | 1,992.70 | |
| Lease liabilities | 21,923.71 | 16,156.80 | |
| Trade payables -Total outstanding dues of micro, small and medium enterprises |
1,365.15 | 1,053.67 | |
| 7,021.93 | |||
| -Total outstanding dues of creditors other than micro, small and medium enterprises | 8,373.04 | ||
| Other financial fiabilities Other current liabilities |
8,913.34 6,195.62 |
2,226.03 2,165.32 |
|
| Provisions | 10.52 | 8.13 | |
| Current tax liabilities (net) | 1,293.80 | 2,040.24 | |
| Total current liabilities | 54,132.03 | 32,664.82 | |
| Total Liabilities | 148,668.92 | 111,811.67 | |
| TOTAL EQUITY AND LIABILITIES | 217,137.60 | 169,916.87 |
EFC{I) UMITED CIN: L74110PN1984PLC216407 Registered office: 6th Floor, V.8 Capitol Building, Range Hill Rd, opp. Hotel Symphony, Bhoslenagar, Shivajinager, Pune, Maharashtra 411007 Unaudited Statement of Consolidated Financial Results for the Quarter ended 30 September, 2025 (Rs. In Lakhs Unless Otherwise Stated) Quarter ended Half Year Ended Year ended Srho [Particulars 30Sep25 30-un-25 305ep2a 305ep-25 30.5ep24 31-Mar-25 [Unaudited) | (Unoudited) | (Unaudited) | (Unaudited) | _(Unaudited) (Audited) Income I |Revenue From Operations 25,459.2 2196218 1664368 4742142 2584898 6567426 0 |other income 2245 36352 46434 585.98 78737 1752.21 0 [votal ncome 1+ 1 25,681.70 22,325.70 17,108.02 48,007.40 2763635 6742647 v [Expenses Cost of Service/material consumed 12,0556 810212 601026 20277.66 949066 2351075 Changes in inventories (2760.19) 29831 - (2.451.79) - (1803) Employee benefits expense 126574 109059 59250 235633 105077 312829 Finance costs 647.29 1,15592 733.20 1803.21 127806 456844 Deprediation and amortization expense 3,10085 2817.77 2,097.58 591863 4,37865 9,967.30 Other expenses 3,772.50 2,166.23 2,107.28 5943.77 3,735.38 644647 Total expenses (Iv) 18,126.87 15,710.94 11,540.78 33,837.81 1993352 47,842.12 v |Prafitbefore share of profit of a Joint Venture and Exceptional item 7,554.85 661476 5567.24 14,169.59 770283 1598435 Vi [share of profit/floss) of a soint Venture 3860 @31) - (@.87) - (013) Vil [Profit before exceptianal item 7,558.47 6606.25 5567.20 14,164.72 7,70283 19,9842 Vil [exceptional Item - - - - - - X |Profit/(lass) before tax (v +vi) 755847 660625 5567.24 1316472 7,70283 1998422 Tax expense Current tax 102461 75440 71475 1779.01 1,022.29 271377 Deferred tax 86267 1184.69 119612 2,047.36 144501 231091 Prior period tax 28221 X [Total Tax expense (vii} 1,887.28 1,939.00 1,910.87 3,82637 2,469.30 590689 X |profit/(loss) after tax far the period 567119 4667.16 3,656.37 10,338.35 523353 13,0733 |Other Comprehensive Income Items that will not be reclassified to profitor fass (i} Changes in the fair value of equity investments at FYOC! 2672 028 - 27.00 - 0161 Remeasurements of the defined benefit plans 312 (4.47) . (135 y (L47) (i Income tax relating to items not be reclassified yo profit of loss E (25.19) ttems that will be reclassified to profit rloss X1 Total Other Comprehensive Income/(loss) 2984 @19) - 25,65 - 7495 [Total Comprehensive Income for the period 570103 266297 3,656.37 10,364.00 523353 14,152.28 Profit/[Loss) for the year attributable to: Owner of the company 446282 30148 289320 7,904.26 240671 1128237 Non controling Interest 120837 1.225.72 763.14 2,434.09 82682 279496 (Other comprehensive Income/{Loss) for the year attributable to : Owner of the company 2069 (3.52) - 2617 - 7480 Non controlling Interest 015 (©67) - (0.52) - on Total Other comprehensive Income/{L0ss) for the year attributable to: Owner of the company 4,49251 343792 289324 7,930.43 440671 1135721 Non controlting Interest 120852 122505 76314 243357 826.82 279496 Paid up equity share capital 1991.07 199107 955.53 199107 95553 199107 (Face value of Rs, 2/- per share fully paid ) |Other equity 52,309.57 [Eaming Per Share (of rs. 2/- each) (not annualised) Basic (in Rs.) 570 469 1469 1038 2003 1814 Dituted (in Rs.) 570 269 1069 1038 2103 110
Far {1 timited i
Umesh Kumar' Chairman and Mar DIN: 01733060 Date: 11 November 2025 Place; Pune
EFC (1) IMITED CIN:L74110PN1984PLC216407
Registered office: 6th Floor, V.5 Capitol Building, Range Hill Rd, opp. Hotel Symphony, Bhoslenagar, Shivajinagar, Pune, Maharashtra 411007
| (Al amounts in X Lakhs , unless otherwise stated] | |||||
|---|---|---|---|---|---|
| For the period ended September 30, 2025 |
Forthe period ended 30 September 2024 |
||||
| NETPROFIT/ (LOSS) BEFORETAX | 523353 | ||||
| Adjustments for: | |||||
| Depreciation and amortization expense | 591863 | 4378565 | |||
| Share of profitof loss on Joint Venture | 487 | - | |||
| Finance Cost | 1,803.21 | 127806 | |||
| Allowance for expected creditfoss | 213.44 | 254,38 | |||
| Intecest income | (537.70) | (691.46) | |||
| (6,843.00) | |||||
| Operating proit before working capital changes | 9,111.11 | 3610.15 | |||
| Adjustments for changes In working capital: | |||||
| 1,380.25 | |||||
| {Increase)/Decrease in Trade Receivables | (5,894.96) | 5,464.23 | |||
| (Increase)/ Decrease in Other Financial Assets | 14,066.72) | - | |||
| (Increase)/Decrease in Other Assets | (2,10855) | (11,407.74) | |||
| Increase/ {Decrease) in Trade Payables | 1,662.60 | 251639 | |||
| Increase/ (Decrease} in Other Financial Liabilities | 7,714.07 | 517.93 | |||
| Increase/ (Decrease) in Other Lizbilities | 3,809.43 | 71871 | |||
| Increase/ (Decrease) In Provisions | 8132 | 297781 | |||
| Operating Profit / {Loss) after working Capital Changes | 7,664.36 | 5,837.74 | |||
| Direct taxes net of refund |
(1.554.81) | (592.53) | |||
| 6,069.55 | 6,430.27 | ||||
| Purchase of Property, Plant and Equipment, Intangible assets and capital work In progress | (6817.02) | (11,922.55) | |||
| 5 | g | ||||
| Interest received | 482.66 | 69146 | |||
| 94.75 | (597.89) | ||||
| Loans repaid/(given), net | (249.33)' | 1,902.00 | |||
| 1,800.80 | - | ||||
| {4,688.1) | (9,926.98) | ||||
| C. CASH FLOW FROM FINANCING ACTIVITIES | |||||
| Interest paid | (1,082.53) | (1,278.06) | |||
| Proceeds from bosrowings, net of repayment | |||||
| (2) Bank | 672473 | ||||
| (b] Related Parties. | (2,392.55) | - | |||
| (0) Others | 403053 | ||||
| Payment of Lease | |||||
| (5,848.67) | (3,358.99) | ||||
| (b) Interest component | (786.67) | ||||
| (324.14) | 533154 | ||||
| Net Increase/{Decrease) in Cash & Cash equivalents | 1,057.27 | 183483 | |||
| 18,525.21 | |||||
| 20,360.04 | |||||
| Reconciliation of cash and cash equivalents as per statement of cash flows | |||||
| 15274 | |||||
| 7,606.30 | |||||
| 12,601.00 | |||||
| Balance as per statement of cash flows | 2,768.35 | 20,360.08 | |||
| PRt A CASH FLOW FROM OPERATING ACTIVITIES Non cash Ind AS items (Increase)/Decrease in Inventories paid, NET CASH GENERATED FROM / {USED IN) OPERATING ACTIVITIES 8. CASH FLOW FROM INVESTING ACTIVITIES Changes in CW P/ROU/Intangibles Proceed on sale of investment, net Investment in {Redemption of) fixed deposits, net NET CASH GENERATED FROM /(USED IN) INVESTING ACTIVITIES (2) Principal component 'NET CASH GENERATED FROMY(USED IN) FINANCING ACTIVITIES Add: Cash and Cash equivalents as at the beginning of the year Cash & Cash equivalents as atthe end of the year Cash and cash equivalents Cash in hand Balances with kanks - on cursent accounts Balances other than above |
1436472 (12,456.05) (2,64393) 184.60 953570 (720.68), 1,711.08 2,768.35 23266 253569 |
Note
'The Consolidated statement of cash flows has been prepared under the indirect method as set out in Indian Accounting Standard (Ind AS) 7, 'Statement of Cash Flows'.
Umesh Kumar Sa} Chairman and Managhg Director DIN: 01733060 Date: 11 November 2025
Place: Pune
EFC (I) LIMITED (CIN:L74110PN1984PLC216407)
Regd Office: 6th Floor, VB Capitol Building, Range Hill Road, Opp. Hotel Symphony, Bhoslenagar, Shivajinagar, Pune- 411007 Consolidated Unaudited Segment information for the Quarter and Half Year ended September 30, 2025
| Quarter ended | Hal Year Ended | Year ended | ||||
|---|---|---|---|---|---|---|
| Particulars | 30-5ep-25. | 30-Jun-25 | 30-Sep-24 30-Sep25 30-Sep-24 31-Mar-25 | |||
| (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) _(Audited) | ||||||
| 1 Segment Revenue | ||||||
| (2) Rental | 1290026 | 1221830 | 891992 | 2511856 | 1559899 | 37,2470 |
| {b) Interior | 11,160.80 | 8,468.67 | 772376 | 19629.46 | 1125367 | 2636278 |
| {c) Furniture | 139818 | 127521 | - | 267340 | - | 2,09046 |
| (d) Unallocated | - | - | 464.34 | - | 783.68 | |
| [Total Segment Revenue | 55924 | Zime218 | 17,10802] | arazaz | 276%634 | eser7se |
| 2. Segment Result (Profit)(+)/Loss (- before tax and Interest from Each segment) | ||||||
| (a) Rental | 503548 | 470883 | 3458.09 | 978431 | 503535 | 16,0941 |
| (b) Interior | 2,706.75 | 2,529.67 | 23701 | 523883 | 31618 | 542322 |
| (c) Furniture | 23742 | 168.66 | - | 406.08 | - | 26795 |
| (d) Unallocated | 46434 | - | 787.37 | = | ||
| Total Profit/(loss) before tax | 797585 | 7A07.16 | 630043 | 1538582 | 898456 | 22,8058 |
| Less: {1 Finance Cost | 64729 | 115552 | 73320 | 180321 | 127806 | 4,568.44 |
| ) Other Un-allocable Income net off Un-allocable expenditure | 22246 | 36352 | 58598 | 175221 | ||
| Profi Bafore Tax | 755483] | 681478 | 556724 | 14,6959 | 7,70650] | 19,98435 |
| 3. Segment Assets | ||||||
| (2) Rental | 17748114 19288012 | 13541185 | 17748114 | 13541185 | 13187983 | |
| (b} Interior | 057580 | 2087469 | 1042202 | 2057580 | 104212 | 1612321 |
| (c) Furniture | 621155 | 299191 | 82796 | 621155 | 827.96 | 233521 |
| {d) Unallocated | 12869.11 | 535004 | 399 | wmgen | 399 | 1957862 |
| Total Segment Assets | 217,37.60 222,096.76 | 186,665.92 | 217,137.60 | _146,665.92 | _169,916.87 | |
| 4. Segment Liabilities | ||||||
| (a) Rental | 11070934 15576293 | 9121287 | 11070934 | 9121287 | 8091666 | |
| (b) Interior | 512441 | 11,604.86 | (56907) | 512441 | (569.07( | 474496 |
| {c) Furniture | 209882 | 350463 | (2220 | 209882 | (22.20) | 50420 |
| (d) Unallocated | 30,736.36 | 7,936.98 | 6865.16 | 3073636 | 686516 | 25645385 |
| [Total Segment Liabilities | 1866892 | 178,809.40 | 97,486.76 | 14866892 | 97,48676 | 11181167 |
For EFC (1) Uimited ~
Umesh Kumar Chairman and Managing Director DIN: 01733060 Date: 11 November 2025 Place: Pune
EFC{1) LIMITED CIN: L74110PN1984PLC216407
Registered office: 6th Floor, V.B Capitol Building, Range Hill Rd, opp. Hotel Symphony, Bhoslenagar, Shivajinagar, Pune, Maharashtra 411007
Explanatory notes to the Consolidated Unaudited Statement of Financial Results for the quarter and half year ended September 30, 2025
- . The above Unaudited Consolidated Financial Results for the quarter and half year ended September 30, 2025 were reviewed and recommended by the Audit Committee and have been approved by the Board of Directors at its meeting held on November 11, 2025.
- . The Statutory Auditors of the Company have carvied out the Limited Review of the above Consolidated Unaudited financial results of the Company and have expressed an unmodified opinion on these Results.
- . This Consolidated Statement has been prepared in accordance with the recognition and measurement principles laid down in India Accounting Standard 34, Interim Financlal Reporting ('Ind As 34') notified under the Companies { Indian Accounting Standards) Rules, 2015 (as amended), as prescribed under Section 133 of the Companies
- & Previous year's/ pericd figures have been regrouped/ reclassified/ restated, wherever necessary to confirm to classification of current year/period.
For EFC {1} Limited Umesh Kumal
Chairman and Mal DIN: 01733060 Date: 11 November 2025 Place: Pune ing Director