DIFFNKG2024-10-012024-12-31 DIFFNKG2024-10-012024-12-31 DIFFNKG2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member DIFFNKG2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member DIFFNKG2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member DIFFNKG2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member DIFFNKG2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544264 DIFFNKG NOTLISTED Diffusion Engineers Limited Equity 2024-04-01 2025-03-31 2025-02-07 2025-01-30 INR Millions Third quarter 15:38:00 16:56:00 2025-02-07 2025-02-07 Not applicable Single segment Welding Fabrication Technology and Engineerin 2024-10-01 2024-12-31 Unaudited Consolidated 791979000.00 249000.00 792228000.00 332311000.00 99205000.00 -52578000.00 113651000.00 4655000.00 14280000.00 194672000.00 706196000.00 86032000.00 1490000.00 87522000.00 11393000.00 -1013000.00 10380000.00 0.00 77142000.00 0.00 0.00 0.00 -4645000.00 72497000.00 1025000.00 73522000.00 72120000.00 381000.00 73160000.00 368000.00 374260000.00 10 1.92 1.92 0.00 0.00 1.92 1.92 Notes to unaudited consolidated financial results for quarter ended 31st December, 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 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 ended 31st December, 2024 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 31st December, 2024 and for the nine months ended 31st December, 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 7th February, 2025. The Statutory auditors have expressed unmodified opinion on financial results for the quarter ended 31st December, 2024 and for the nine months ended 31st December, 2024. 4. The figures for the quarter ended 31st December, 2024 are the balancing figures between the unaudited consolidated figures upto the nine months ended 31st December, 2024 and unaudited, reviewed published consolidated figures of quarter ended 30th September, 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. Issue Expenditure related to IPO has been adjusted against the Securities Premium and accordingly Exceptional Expenses for the quarter and half year ended 30th September, 2024 Rs. 1.31 million and Rs. 1.49 million respectively have been reversed during the quarter and nine months period ended 31st December, 2024 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. Diluted EPS for the quarter and half-year ended 30th September 2024, and EPS for the quarter and nine months ended 31st December 2024, have been calculated based on the total number of shares post-listing, which is 37,426,259. Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 2327474000.00 42906000.00 2370380000.00 1163611000.00 208552000.00 -159779000.00 308752000.00 18756000.00 39617000.00 482591000.00 2062100000.00 308280000.00 0.00 308280000.00 57739000.00 861000.00 58600000.00 0.00 249680000.00 0.00 0.00 0.00 -19388000.00 230292000.00 1268000.00 231560000.00 228848000.00 1446000.00 230102000.00 1459000.00 374260000.00 10 6.11 6.11 0.00 0.00 6.11 6.11 Manufacturing expenses 128777000.00 Misc Expenses 65895000.00 Manufacturing expenses 321871000.00 Misc Expenses 160720000.00 2286000.00 1605000.00 1260000.00 337000.00