Acquisition Details

The Board of Directors of EFC (I) Limited at its meeting held on Tuesday, August 18, 2026, approved the acquisition of 10,44,783 equity shares constituting 100% of the issued and paid-up capital of Ultrafresh Modular Solutions Limited ("Ultrafresh") on a fully-diluted basis from its existing shareholders under a share acquisition agreement.

Target Company Information

Name: Ultrafresh Modular Solutions Limited

Business: Established player in India's modular home solutions segment, offering modular kitchens, wardrobes and other customized modular furniture. Follows an integrated approach encompassing design, manufacturing, supply and installation.

Ownership: 51% subsidiary of TTK Prestige Limited

Manufacturing Facility: Owns a manufacturing plant at Nalagarh, Himachal Pradesh

Date of Incorporation: December 3, 1992

Turnover History:

  • FY 2025-26: ₹36.32 crore
  • FY 2024-25: ₹32.49 crore
  • FY 2023-24: ₹31.20 crore

Presence: India

Transaction Structure

Consideration Method: Share swap mechanism

Consideration Amount: ₹53,99,98,920 (Rupees Fifty Three Crore Ninety Nine Lakh Ninety Eight Thousand Nine Hundred and Twenty) for 100% stake on fully-diluted basis

Equity Issuance: The Company will issue up to 19,99,996 (Nineteen Lakh Ninety Nine Thousand Nine Hundred and Ninety Six) Equity Shares under the Share Acquisition Agreement

Strategic Rationale

The acquisition is intended to strengthen and further scale the Company's existing furniture manufacturing and Design & Built solutions business. Ultrafresh's modular furniture business (kitchens, wardrobes, customized home interior solutions) is complementary to EFC's existing operations. The acquisition will enable leveraging of existing manufacturing capabilities, supply-chain infrastructure and design expertise, while integrating Ultrafresh's product portfolio, brand, design capabilities, market presence, and factory strategic presence in North India.

Regulatory Approvals

The proposed acquisition does not require any specific governmental or regulatory approvals. However, the issuance of fresh equity shares by the Company as consideration will be subject to approval of the shareholders of the Company and the applicable stock exchange(s).

Timeline

The Company will complete the acquisition by allotting equity shares through a preferential issue within 15 days from the date of passing of the shareholders' resolution. If allotment is pending due to regulatory approvals, the Company shall complete allotment within 15 days from receipt of last such approval. The acquisition is expected to be completed on or before October 31, 2026.

Related Party Status

The acquisition does not fall under related party transaction. None of promoter/promoter group/group companies have any interest in Ultrafresh Modular Solutions Limited. The transaction has been done at arm's length.