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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Welding Fabrication Technology and Engineerin
Start date and time of board meeting	15-May-2025   15:10:00
End date and time of board meeting	15-May-2025   18:18:00
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	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	Yes
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-02-07
Indicate Company website link for updated RPT policy of the Company	https://www.diffusionengineers.com/investors-relation
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
there is no default

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1008890000	3160070000
	Other income	49610000	90790000
	Total income	1058500000	3250860000
2	Expenses
(a)	Cost of materials consumed	477590000	1680760000
(b)	Purchases of stock-in-trade	25340000	130670000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	65090000	-87900000
(d)	Employee benefit expense	106420000	399150000
(e)	Finance costs	4680000	21950000
(f)	Depreciation, depletion and amortisation expense	11010000	44390000
(f)	Other Expenses
1	Manufacturing Expenses	137530000	428370000
2	Other Expenses	61900000	200200000
	Total other expenses	199430000	628570000
	Total expenses	889560000	2817590000
3	Total profit before exceptional items and tax	168940000	433270000
4	Exceptional items	0	0
5	Total profit before tax	168940000	433270000
6	Tax expense
7	Current tax	45890000	92200000
8	Deferred tax	2650000	3540000
9	Total tax expenses	48540000	95740000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	120400000	337530000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	120400000	337530000
17	Other comprehensive income net of taxes	-2660000	-1390000
18	Total Comprehensive Income for the period	117740000	336140000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	374260000	374260000
	Face value of equity share capital	374.26	374.26
27	Details of debt securities
22	Reserves excluding revaluation reserve		3176150000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.22	9.02
	Diluted earnings (loss) per share from continuing operations	3.22	9.02
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	3.22	9.02
	Diluted earnings (loss) per share from continuing and discontinued operations	3.22	9.02
24	Debt equity ratio	0.0006	0.0006
25	Debt service coverage ratio	0.2775	0.2775
26	Interest service coverage ratio
27	Disclosure of notes on financial results		1.The equity shares of the Company have been listed on National Stock Exchange of India Limited and on BSE Limited on October 4 2024 by completing Initial Public Offer of 9355000 equity shares of face value of Rs. 10 each at an issue price of Rs. 168 per equity share including share premium of Rs. 158per equity share aggregating to Rs. 1571.64 million and 50000 equity shares to employees of face value of Rs. 10 each and an issue price of Rs. 160 per equity shares including share premium of Rs. 150 per equity share aggregating to Rs. 8 million. Total amount aggregating to Rs. 1579.64 million. Rs. 750.07 million was received from Anchor investors on 25th September 2024 and subsequently allotment was done on 1st October 2024. n n2.These audited 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. n n3.The above standalone audited financial results for the quarter ended 31st March 2025 and for the year ended 31st March 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 14th May 2025 and 15th May 2025 respectively. The Statutory auditors have expressed unmodified opinion on financial results for the quarter ended 31st March 2025 and for the year ended 31st March 2025 n n4.The Audited Financial Results for the quarter ended March 31 2025 is the balancing figures between audited figures in respect of the full financial year and the audited year to date figures of the third quarter of the respective period ended 31St December 2024. n nMarch 31 2024 extracted from the audited Financials Statement of that period. n n5.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. n n6.The Board of Directors has recommended dividend of 15% subject to the approval of shareholder scheme. n n n7.The figures of previous periods year are reclassified, regrouped and rearranged wherever necessary so as to make them comparable with current period's figures n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	950790000
	Capital work-in-progress	31440000
	Investment property	360360000
	Goodwill	0
	Other intangible assets	4830000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	90160000
	Total non-current financial assets	90160000
	Deferred tax assets (net)	0
	Other non-current assets	0
	Total non-current assets	1437580000
2	Current assets
	Inventories	621850000
	Current financial asset
	Current investments	0
	Trade receivables, current	863520000
	Cash and cash equivalents	1184500000
	Bank balance other than cash and cash equivalents	0
	Loans, current	112530000
	Other current financial assets	8610000
	Total current financial assets	2169160000
	Current tax assets (net)	0
	Other current assets	62430000
	Total current assets	2853440000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4291020000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	374260000
	Other equity	3176150000
	Total equity attributable to owners of parent	3550410000
	Non controlling interest
	Total equity	3550410000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	4730000
	Total non-current financial liabilities	4730000
	Provisions, non-current	0
	Deferred tax liabilities (net)	56890000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	61620000
	Current liabilities
	Current financial liabilities
	Borrowings, current	216300000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	27330000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	292030000
	Total Trade payable	319360000
	Other current financial liabilities	13600000
	Total current financial liabilities	549260000
	Other current liabilities	113530000
	Provisions, current	4230000
	Current tax liabilities (Net)	11970000
	Deferred government grants, Current
	Total current liabilities	678990000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	740610000
	Total equity and liabilites	4291020000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements of the defined benefit plans	-3410000	-1800000
2	Income tax effect on above	750000	410000
	Total Amount of items that will not be reclassified to profit and loss	-2660000	-1390000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
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	-2660000	-1390000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			433270000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			-147830000
	Adjustments for decrease (increase) in trade receivables, current			-174060000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-16860000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			5470000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			31870000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			44390000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			630000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			40950000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			-36610000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			8020000
	Other adjustments to reconcile profit (loss)			7120000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-318810000
	Net cash flows from (used in) operations			114460000
	Dividends received			0
	Interest paid			-21950000
	Interest received			0
	Income taxes paid (refund)			86110000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			50300000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			36610000
	Other cash payments to acquire equity or debt instruments of other entities			119010000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			137640000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			580000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			40950000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-179670000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			1438080000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			-120780000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			7010000
	Interest paid			21950000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			1288340000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			1158970000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			1158970000
	Cash and cash equivalents cash flow statement at beginning of period			25530000
	Cash and cash equivalents cash flow statement at end of period			1184500000

Signatory Details
Name of signatory	Prashant Garg
Designation of person	Managing Director
Place	Nagpur
Date	15-May-2025