EFC (I) Ltd. - Quarterly/Annual Result Disclosures and Notes dated 31 Dec 2025

Explanatory notes to the standalone Unaudited statement of Financial Results for the quarter and nine months ended 31 December, 2025.

1. The above Unaudited Standalone financial results for the quarter and nine months ended 31 December, 2025 were reviewed and recommended by Audit Committee and have been approved by the Board of Directors at its meeting held on 14th February, 2026.
2. The figures for the corresponding previous periods have been regrouped/ rearranged wherever necessary, to make them comparable.
3. The Statutory Auditors of the Company have carried out limited review of the aforesaid results and an unqualified review report has been issued by them thereon.
4. These Standalone financial results have been 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 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India.
5. The Company operates in single reportable segment on Standalone basis i.e. Interior. Therefore, no separate disclosure on segment information is given in the Standalone financial results.
6. Pursuant to the order of the Hon’ble National Company Law Tribunal, Mumbai Bench (“Hon’ble NCLT”), dated November 12, 2025, in Company Scheme Petition No. CP (CAA)/217/MB/2025 in CA (CAA)/184/MB/2025, approved the Scheme of Arrangement. Pursuant thereto, Whitehills Interior Limited stood merged with EFC (I) Limited with effect from November 28, 2025. Consequently, the figures are restated from the beginning of the period from the appointment date.