EFC (I) Q2 Results FY27: Net Profit Falls 66.55% to Rs 14.93 Cr, Revenue Rs 143.65 Cr

EFC (I) Ltd (EFCIL) Q2 Results FY27 announced on 2 November 2026, covering the company's financial performance for the July to September quarter. The results date of 2 November 2026 accompanies standalone results reporting revenue of Rs 143.65 Cr and net profit (PAT) of Rs 14.93 Cr. EFC (I) Q2 Results FY27 are measured against the same quarter last year on a YoY basis.

This Univest EFC (I) Q2 Results review is a results analysis covering the financial highlights, business drivers, outlook and risks for the quarter. It starts with the Financial Highlights, which place the quarter next to the same quarter last year.

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EFC (I) Q2 Results FY27: Financial Highlights

Metric	Q2 FY27 (Sep 26)	Q2 FY26 (Sep 25)	YoY Change
Revenue	Rs 143.65 Cr	Rs 254.59 Cr	-43.58% YoY
Net Profit (PAT)	Rs 14.93 Cr	Rs 44.63 Cr	-66.55% YoY

Source: company filing for EFC (I) Q2 Results FY27, 2 November 2026. Figures in Rs Crore, Standalone basis.

Key Takeaways from EFC (I) Q2 Results: What Stands Out

• Revenue of Rs 143.65 Cr fell 43.58% YoY from Rs 254.59 Cr in the same quarter last year, a gap of Rs 110.94 Cr.
• Net profit of Rs 14.93 Cr fell 66.55% from Rs 44.63 Cr a year earlier, a gap of Rs 29.70 Cr and a negative YoY growth figure.
• Net profit margin of 10.4% compares with 17.5% in the comparison quarter, so net profit took a smaller share of revenue.
• Return on equity of 34.03% for FY26 sits alongside the quarter, and EFC (I) Q2 Results FY27 record the lower revenue and net profit.
• Next, the performance analysis explains how revenue and net profit moved on a YoY basis.

EFC (I) Q2 Results FY27: Performance Analysis

EFC (I) Q2 Results FY27 show revenue of Rs 143.65 Cr against Rs 254.59 Cr a year earlier, a decline of 43.58%, while net profit of Rs 14.93 Cr compares with Rs 44.63 Cr, a decline of 66.55%. Revenue and net profit therefore both moved lower on a standalone basis.

In this results analysis of EFC (I) Q2 Results, net profit equals 10.4% of revenue, compared with 17.5% in the comparison quarter. The YoY growth of -66.55% in net profit is larger in size than the 43.58% fall in revenue. The reported figures confirm these movements but do not establish the specific cause, which the next section addresses using the disclosed drivers only.

Anyone following EFC (I) Q2 Results FY27 can use these figures as a reference point for later filings. Those quarterly results will show how revenue and net profit compare with the Rs 143.65 Cr and Rs 14.93 Cr reported here, and the first step in that comparison is the set of business factors covered next.

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Key Business Factors This Quarter

Return on Equity – The business factors begin with return on equity, which was 34.03% in FY26, the first of the disclosed measures that sits alongside the quarterly figures in EFC (I) Q2 Results FY27.

Return on Capital Employed – Return on capital employed was 37.93% in FY26, a second disclosed measure that investors can read next to the net profit of Rs 14.93 Cr reported for the July to September 2026 quarter.

Net Profit Margin – Net profit margin narrowed to 10.4% from 17.5% in the comparison quarter, which means each rupee of revenue carried a smaller share of net profit in these quarterly results.

FY27 Outlook After EFC (I) Q2 Results

FY27 full-year results will depend on the subsequent quarters and on the conditions the company discloses for its business. This results analysis describes the quarter reported and adds no forward revenue or net profit projection beyond the figures supplied.

EFC (I) Q2 Results FY27 supply one data point in that sequence, with net profit of Rs 14.93 Cr and revenue of Rs 143.65 Cr. Investors can compare later quarters with these figures on the Univest Screener, while the risks below show which movements deserve closer attention.

Key Risks to Watch After EFC (I) Q2 Results FY27

Revenue Decline

Revenue declined 43.6% year on year to Rs 143.65 Cr in the latest quarter, and the YoY growth in net profit has to be read against that lower revenue figure in EFC (I) Q2 Results FY27.

Net Profit Decline

Net profit fell 66.5% year on year to Rs 14.93 Cr, a drop that investors may weigh alongside the narrower margin when reading the next set of quarterly figures.

Volatile Quarterly Profit

Quarterly net profit has been volatile, ranging from Rs 14.93 Cr to Rs 69.40 Cr over the last 5 quarters, so a single quarter may not describe the full pattern.

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Conclusion

EFC (I) Q2 Results FY27 report revenue of Rs 143.65 Cr and net profit of Rs 14.93 Cr on a standalone basis. These quarterly results show revenue down 43.58% and net profit down 66.55% YoY. Read together, this EFC (I) Q2 Results summary and the Financial Highlights table present the standalone results in one place. Investors should consult a SEBI-registered advisor before acting.

Frequently Asked Questions on EFC (I) Q2 Results FY27

What are EFC (I) Q2 Results FY27?

Ans. EFC (I) Q2 Results FY27 cover the July to September 2026 quarter on a standalone basis, with revenue of Rs 143.65 Cr. Alongside this, net profit stood at Rs 14.93 Cr, as the Quick Answer summarises.

What is the results date for EFC (I) Q2 Results FY27?

Ans. The results date for EFC (I) Q2 Results FY27 is 2 November 2026, when the company declared its standalone quarterly results. The Financial Highlights compare it with the same quarter last year.

What revenue was reported in EFC (I) Q2 Results FY27?

Ans. Revenue in EFC (I) Q2 Results FY27 was Rs 143.65 Cr, compared with Rs 254.59 Cr in the same quarter last year, which the Financial Highlights table sets out in full alongside the YoY change.

What net profit was reported in EFC (I) Q2 Results FY27?

Ans. Net profit in EFC (I) Q2 Results FY27 was Rs 14.93 Cr, compared with Rs 44.63 Cr a year earlier, which means the Key Takeaways section records a fall of 66.55% on a standalone basis.

How much YoY growth did revenue show in EFC (I) Q2 Results FY27?

Ans. Revenue in EFC (I) Q2 Results FY27 fell 43.58% YoY, from Rs 254.59 Cr to Rs 143.65 Cr, while the Performance Analysis section shows net profit falling by a larger percentage over the same comparison.

Did net profit rise or fall in EFC (I) Q2 Results?

Ans. Net profit fell in EFC (I) Q2 Results, down 66.55% YoY to Rs 14.93 Cr from Rs 44.63 Cr, so the Performance Analysis section reads that decline alongside the lower revenue.

How does net profit margin compare in EFC (I) Q2 Results FY27?

Ans. Net profit margin was 10.4% in EFC (I) Q2 Results FY27, compared with 17.5% in the comparison quarter, so the Key Business Factors section lists the narrower margin among the three disclosed measures.

Are EFC (I) Q2 Results consolidated results or standalone results?

Ans. EFC (I) Q2 Results are standalone results, because the company reported the quarter on a standalone basis, so every revenue and net profit figure in this article, including the Financial Highlights table, is standalone.

What business factors shaped EFC (I) Q2 Results FY27?

Ans. The disclosed business factors in EFC (I) Q2 Results FY27 are return on equity of 34.03%, return on capital employed of 37.93% and a net profit margin of 10.4%, as the Key Business Factors section explains.

What are the key risks after EFC (I) Q2 Results FY27?

Ans. Key risks after EFC (I) Q2 Results FY27 are the 43.6% YoY revenue decline, the 66.5% YoY net profit decline and volatile quarterly net profit, which the Key Risks section covers in detail.

What is the outlook after EFC (I) Q2 Results?

Ans. The FY27 outlook after EFC (I) Q2 Results depends on subsequent quarters, so the Outlook section treats net profit of Rs 14.93 Cr and revenue of Rs 143.65 Cr as reference points for later disclosures.

Where can I find the complete EFC (I) Q2 Results FY27 data?

Ans. The complete EFC (I) Q2 Results FY27 data sits in the Financial Highlights table in this article, and readers can follow the stock on the Univest Screener for later quarterly results.