Integrated Filing — IndAS



General information about company

Scrip Code 544264
NSE Symbol DIFFNKG
MSEI Symbol NOTLISTED
ISIN INE184O01015
Name of company DIFFUSION ENGINEERS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 11-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Welding Fabrication Technology and Engineering
Start date and time of board meeting 14-11-2025   14:39:00
End date and time of board meeting 14-11-2025   15:43:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 8,356.60 16,423.10
Other income 303.70 852.60
Total income 8,660.30 17,275.70
2 Expenses
(a) Cost of materials consumed 3,338.80 6,747.90
(b) Purchases of stock-in-trade 1,040.10 1,448.20
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (325.30) 145.10
(d) Employee benefit expense 1,206.60 2,356.00
(e) Finance costs 53.00 85.00
(f) Depreciation, depletion and amortisation expense 163.00 325.30
(f) Other Expenses
1 Manufacturing expenses 1,214.40 2,199.40
2 Other expenses 645.20 1,231.70
Total other expenses 1,859.60 3,431.10
Total expenses 7,335.80 14,538.60
3 Total profit before exceptional items and tax 1,324.50 2,737.10
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,324.50 2,737.10
6 Tax expense
7 Current tax 249.90 516.60
8 Deferred tax (1.20) 56.10
9 Total tax expenses 248.70 572.70
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,075.80 2,164.40
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method (59.30) 78.40
16 Total profit (loss) for period 1,016.50 2,242.80
17 Other comprehensive income net of taxes 14.30 9.80
18 Total Comprehensive Income for the period 1,030.80 2,252.60
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,008.50 2,227.80
Total profit or loss, attributable to non-controlling interests 8.00 15.20
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 15.10 10.40
Total comprehensive income for the period attributable to owners of parent non-controlling interests (0.80) (0.60)
21 Details of equity share capital
Paid-up equity share capital 3,742.60 3,742.60
Face value of equity share capital 374.26 374.26
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.69 5.95
Diluted earnings (loss) per share from continuing operations 2.69 5.95
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.69 5.95
Diluted earnings (loss) per share from continuing and discontinued operations 2.69 5.95
24 Debt equity ratio 0.06 0.06
25 Debt service coverage ratio 43.75 43.75
26 Interest service coverage ratio 0.00 0.00
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. These unaudited standalone financial results have been prepared in accordance with Indian Accounting Standards (IND-AS) prescribed under Section 133 of the Companies Act.2013 and other accounting principles generally accepted in India and in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. The above unaudited standalone financial results for the quarter and period ended 30th September 2025 in respect of Diffusion Engineers Limited have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at their respective meetings held on 13th November 2025 and 14th November 2025 respectively. The Statutory auditors have expressed unmodified opinion on unaudited financial results for the quarter and period ended 30th September 2025. 3. The unaudited standalone Financial Results for the quarter ended 30the September 2025 is the balancing figures between unaudited standalone figures in respect of the quarter ended 30th June 2025 and half year ended 30the September, 2025. The figures for the year ended 31st March, 2025 are extracted from the audited Financials Statement of that period. 4. As a result of the Management review mechanism, the Company has one segment “Welding Fabrication Technology and Engineering” which includes Manufacturing, Trading and Job Work. 5. During the quarter ended 30th June, 2025 the Company has received dividend of USD 5,90,000 from its wholly owned subsidiary - Diffusion Engineers Singapore Pte. Ltd.Diffusion Engineers Singapore Pte. Ltd., which has been eliminated while consolidating the above financial result as per IND- AS 110. 6. “Diffusion Wear Solutions Middle East for Welding Wire Rods Electrodes and Similar Products Manufacturing LLC – S.P.C”, a wholly owned subsidiary was incorporated in United Arab Emirates (UAE) in this quarter. No investments have been made so far, and business operations are yet to begin. 7. The figures of previous periods / year are reclassified, regrouped and rearranged wherever necessary so as to make them comparable with current period's figures



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 9,894.30
Capital work-in-progress 928.40
Investment property 0.00
Goodwill 0.00
Other intangible assets 45.20
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 4,408.10
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets 788.20
Total non-current financial assets 5,196.30
Deferred tax assets (net) 0.00
Other non-current assets 0.00
Total non-current assets 16,064.20
2 Current assets
Inventories 6,741.60
Current financial asset
Current investments 0.00
Trade receivables, current 9,011.70
Cash and cash equivalents 11,549.40
Bank balance other than cash and cash equivalents 0.00
Loans, current 1,757.90
Other current financial assets 345.90
Total current financial assets 22,664.90
Current tax assets (net) 0.00
Other current assets 1,108.30
Total current assets 30,514.80
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 46,579.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,742.60
Other equity 34,822.00
Total equity attributable to owners of parent 38,564.60
Non controlling interest 59.20
Total equity 38,623.80
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 0.00
Total non-current financial liabilities 0.00
Provisions, non-current 0.00
Deferred tax liabilities (net) 616.70
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 616.70
Current liabilities
Current financial liabilities
Borrowings, current 2,206.90
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 733.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 1,956.40
Total Trade payable 2,689.40
Other current financial liabilities 328.70
Total current financial liabilities 5,225.00
Other current liabilities
Provisions, current 34.70
Current tax liabilities (Net) 2,078.80
Deferred government grants, Current 0.00
Total current liabilities 7,338.50
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 7,955.20
Total equity and liabilites 46,579.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans 400000 510000
2 Income tax effect on above -100000 -130000
3 Foreign currency translation of foreign operations 1130000 600000
Total Amount of items that will not be reclassified to profit and loss 14.30 9.80
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income 14.30 9.80



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 2,737.10
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0.00
Adjustments for decrease (increase) in inventories 85.70
Adjustments for decrease (increase) in trade receivables, current (795.90)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (426.50)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (23.80)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 620.30
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 325.30
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current (180.30)
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 6.00
Adjustments for dividend income 0.00
Adjustments for interest income 405.20
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) (284.80)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 65.70
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (1,013.50)
Net cash flows from (used in) operations 1,723.60
Dividends received 0.00
Interest paid (85.00)
Interest received 0.00
Income taxes paid (refund) 431.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,377.60
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 584.80
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 1,093.60
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 3.10
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 502.60
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 405.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (1,772.70)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings (114.50)
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 561.40
Interest paid 85.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (760.90)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,156.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents (1,156.00)
Cash and cash equivalents cash flow statement at beginning of period 12,705.40
Cash and cash equivalents cash flow statement at end of period 11,549.40