DIFFNKG2024-07-012024-09-30 DIFFNKG2024-07-012024-09-30 DIFFNKG2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member DIFFNKG2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member DIFFNKG2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member DIFFNKG2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member DIFFNKG2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544264 DIFFNKG NOTLISTED Diffusion Engineers Limited Equity 2024-04-01 2025-03-31 2024-11-12 2024-11-05 INR Millions Half yearly 17:30:00 18:45:00 2024-11-12 2024-11-12 true Cash Flow Indirect Not applicable Single segment Welding Fabrication Technology and Engineering 2024-07-01 2024-09-30 Unaudited Consolidated 824672000.00 14640000.00 839312000.00 382956000.00 59856000.00 5601000.00 95310000.00 7900000.00 12010000.00 154125000.00 717758000.00 121554000.00 -1313000.00 120241000.00 24908000.00 -2611000.00 22297000.00 0.00 97944000.00 0.00 0.00 0.00 -12870000.00 85074000.00 1804000.00 86878000.00 84397000.00 677000.00 86165000.00 712000.00 280210000.00 10 3.01 3.01 0.00 0.00 3.01 3.01 0.00 0.00 0.00 we have adjusted current period tax with excess provision of tax relating of previous year Single segment 2024-04-01 2024-09-30 Unaudited Consolidated 1535495000.00 42657000.00 1578152000.00 831302000.00 109347000.00 -107201000.00 195101000.00 14100000.00 25337000.00 287917000.00 1355903000.00 222249000.00 -1490000.00 220759000.00 46351000.00 1874000.00 48225000.00 0.00 172534000.00 0.00 0.00 0.00 -14744000.00 157790000.00 242000.00 158032000.00 156727000.00 1064000.00 156943000.00 1092000.00 280210000.00 10 5.59 5.59 0.00 0.00 5.59 5.59 0.02 0.01 0.19 Manufacturing expenses 103710000.00 Miscellaneous expenses 50415000.00 Manufacturing expenses 193093000.00 Miscellaneous expenses 94824000.00 4204000.00 942110000.00 10432000.00 0.00 0.00 4364000.00 0.00 0.00 0.00 297868000.00 62998000.00 360866000.00 1317772000.00 724325000.00 0.00 676141000.00 174530000.00 750066000.00 122264000.00 18410000.00 1741411000.00 38423000.00 2504159000.00 3821931000.00 280210000.00 1776801000.00 2057011000.00 2061215000.00 0.00 4805000.00 4805000.00 0.00 54309000.00 0.00 0.00 59114000.00 491664000.00 272370000.00 90684000.00 854718000.00 750066000.00 35034000.00 61784000.00 1701602000.00 1760716000.00 3821931000.00 Notes to unaudited consolidated financial results for quarter ended September 30th ,2024 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. Accordingly the above statement of consolidated unaudited financial results for the quarter and six month ended 30th September, 2024 are drawn up for the first time in accordance with the requirement of Regulation 33 of Securities and Exchange Board of India (Listing Obligation and Disclosure Requirement) Regulations, 2015 as amended, accordingly the figures for the quarter and six months ended 30th September, 2023 have not been reported. 2. These 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 unaudited consolidated financial results for the quarter ended 30th September 2024 and for the half year ended 30th September 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 12th November 2024. The Statutory auditors have expressed unmodified opinion on financial results for the quarter ended 30th September 2024 and for the half year ended 30th September 2024. Based on past trends, the company tends to perform better in the second half of the year than in the first 4. The figures for the quarter ended 30 September, 2024 are the balancing figures between the unaudited consolidated figures upto the half year ended 30 September 2024 and unaudited, reviewed published consolidated figures of quarter ended 30 June, 2024. March 31, 2024 extracted from the audited Financials Statement of that period. 5. 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. 6. The exceptional item of Rs. 1.49 million relates to expenses incurred for the issue expenses, allocated towards working capital requirements which is part of the objects of the issue. 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. 8.As XBRL format is not allowing customization or adding line item for Share Application Money Pending Allotment, we have merged it in other current liabilities. 12721000.00 -192203000.00 14017000.00 0.00 -1378000.00 0.00 0.00 0.00 0.00 26489000.00 0.00 -34582000.00 0.00 25337000.00 0.00 25762000.00 0.00 0.00 0.00 3365000.00 0.00 1791000.00 0.00 0.00 14744000.00 -28850000.00 0.00 -1355000.00 0.00 -167212000.00 53547000.00 0.00 0.00 0.00 50031000.00 0.00 3516000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 67553000.00 0.00 -40967000.00 0.00 0.00 0.00 0.00 0.00 111000.00 0.00 0.00 6439000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1791000.00 0.00 -18467000.00 0.00 0.00 750066000.00 0.00 0.00 0.00 0.00 0.00 147312000.00 0.00 0.00 0.00 7005000.00 12721000.00 0.00 -1490000.00 876162000.00 861211000.00 0.00 861211000.00 78132000.00 939343000.00 1342000.00 -681000.00 -462000.00 -923000.00