DIFFNKG2024-04-012024-06-30 DIFFNKG2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member DIFFNKG2024-04-012024-06-30in-bse-fin:OneOperatingExpenses02Member DIFFNKG2024-06-30 DIFFNKG2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544264 DIFFNKG NOTLISTED Diffusion Engineers Limited Equity 2024-04-01 2025-03-31 2024-10-24 2024-10-21 INR Millions First quarter 17:30:00 19:10:00 2024-10-24 2024-10-24 Not applicable Single segment Welding FabricationnTechnology and Engineering 2024-04-01 2024-06-30 Unaudited Standalone 672606000.00 27231000.00 699837000.00 450052000.00 42171000.00 -112764000.00 95164000.00 6073000.00 12854000.00 118628000.00 612178000.00 87659000.00 -177000.00 87482000.00 18372000.00 4495000.00 22867000.00 0.00 64615000.00 0.00 0.00 0.00 0.00 64615000.00 -1561000.00 63054000.00 0.00 0.00 280210000.00 10 2.31 2.31 0.00 0.00 2.31 2.31 1. The equity shares of the Company have been listed on National Stock Exchange of India Limited ( NSE ) and on BSE Limited ( BSE ) on October 4, 2024 by completing Initial Public Offer (''the IPO ) of 93,55,000 equity shares of face value of Rs. 10/-each at an issue price of Rs. 168/-per equity share (including share premium of Rs. 158/-per equity share) aggregating to Rs. 1,571.64 million and 50,000 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. 1,579.64 million. 2. 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. 3. The above statement of standalone unaudited financial results for the quarter ended June 30, 2024, are drawn up for the first time in accordance with the requirements of Regulation 33 of Securities and Exchange Board of India (Listing Obligation and Disclosure Requirement) Regulations, 2015, as amended. 4. The above unaudited standalone financial results for the quarter ended 30 June 2024 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 24th October 2024. The Statutory auditors have expressed unmodified review opinion on financial results for the quarter ended 30 June 2024 and have issued an unmodified opinion. 5.The Audited standalone Financial Results for the quarter ended March 31, 2024 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, 2023. The figures of quarter ended 30th June, 2023 are extracted from the audited Restated Financials. 6. As a result of the Management review mechanism, the Company has renamed segment from the quarter ended June 30, 2024 as “Welding Fabrication Technology and Engineering” which includes Manufacturing, Trading and Job Work. 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 Manufacturing expenses 84162000.00 Miscellaneous expenses 34466000.00 As a result of the Management review mechanism, the Company has renamed segment from the quarter ended June 30, 2024 as “Welding Fabrication Technology and Engineering” which includes Manufacturing, Trading and Job Work. Remeasurements of the defined benefit plans -2023000.00 -2023000.00 -462000.00 0.00