Diffusion Engineers Limited — Quarter ended March 31, 2026 (Audited) and year ended March 31, 2026 (Audited)
The following tables are extracted from the provided document (amounts in rupees million unless otherwise stated).
| Particulars | Year ended 31 March 2026 | Year ended 31 March 2025 |
|---|---|---|
| ASSETS | ||
| Non-Current Assets | ||
| (a) Property, plant and equipment | 1,076.16 | 950.79 |
| (b) Capital work-in-progress | 221.70 | 31.44 |
| (c) Intangible assets | 6.04 | 4.83 |
| (d) Financial assets | ||
| (i) Investments | 421.70 | 360.36 |
| (ii) Other financial assets | 104.06 | 90.16 |
| Total non-current assets | 1,829.65 | 1,437.58 |
| Current Assets | ||
| (a) Inventories | 673.63 | 621.85 |
| (b) Financial Assets | ||
| (i) Trade receivables | 1,097.46 | 863.52 |
| (ii) Cash and cash equivalents | 939.64 | 1,184.50 |
| (iii) Other bank balances | 0.03 | 0.00 |
| (iv) Loans and advances | 145.04 | 112.53 |
| (v) Others financial assets | 12.12 | 8.61 |
| (c) Other current assets | 70.89 | 62.43 |
| Total current assets | 2,938.81 | 2,853.44 |
| Total Assets | 4,768.46 | 4,291.02 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 374.26 | 374.26 |
| (b) Other equity | 3,470.61 | 3,176.15 |
| Total equity | 3,844.87 | 3,550.42 |
| Liabilities | ||
| Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 0.00 | 0.00 |
| (ii) Other financial liabilities | 4.87 | 4.73 |
| (b) Deferred tax liabilities (net) | 58.86 | 56.89 |
| Total non current liabilities | 63.73 | 61.62 |
| Current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 274.79 | 216.30 |
| (ii) Trade payables | 67.83 | 27.33 |
| Total outstanding dues of micro, small and medium enterprises | 67.83 | 27.33 |
| Total outstanding dues of creditors other than micro enterprises, small and medium enterprises | 318.80 | 292.03 |
| (iii) Other financial liabilities | 13.02 | 13.60 |
| (b) Provisions | 6.40 | 4.23 |
| (c) Other current liabilities | 169.52 | 113.53 |
| (d) Current tax liabilities (net) | 9.49 | 11.97 |
| Total current liabilities | 859.86 | 678.99 |
| Total Equity and Liabilities | 4,768.46 | 4,291.02 |
| Role | Name | Membership/DIN | Place | Date |
|---|---|---|---|---|
| Partner (PGS & Associates) | PREMAL H GANDHI | Membership Number: 111592 | Nagpur | 16th May, 2026 |
| Chairman & Managing Director | PRASHANT N. GARG | DIN: 00049106 | Nagpur | 16th May, 2026 |
| Director | NITIN N GARG | DIN: 08558736 | Nagpur | 16th May, 2026 |
| Chief Financial Officer | ABHISHEK MEHTA | Nagpur | 16th May, 2026 | |
| Company Secretary | CHANCHAL JAISWAL | Nagpur | 16th May, 2026 |
| Particulars | Quarter Ended 31 March 2026 (Audited) | 31 March 2025 (Audited) | 31 December 2025 (Unaudited) | Year ended 31 March 2026 (Audited) | 31 March 2025 (Audited) |
|---|---|---|---|---|---|
| Revenue | |||||
| Revenue from operations | 1,132.70 | 1,009.69 | 876.00 | 3,542.03 | 3,160.87 |
| Other income | 26.25 | 48.81 | 34.85 | 191.68 | 89.98 |
| Total revenue | 1,158.94 | 1,058.50 | 910.84 | 3,733.71 | 3,250.86 |
| Expenses | |||||
| Cost of materials consumed | 662.64 | 477.59 | 428.29 | 1,791.34 | 1,680.76 |
| Purchases of stock-in-trade | 89.05 | 25.34 | 59.00 | 257.03 | 130.67 |
| Changes in inventories of FG and WIP | (53.08) | 65.09 | (20.70) | (56.49) | (87.90) |
| Manufacturing expenses | 110.03 | 137.53 | 111.39 | 401.74 | 428.37 |
| Employee benefit expenses | 114.31 | 106.42 | 117.12 | 455.23 | 399.15 |
| Finance costs | 6.45 | 4.68 | 6.22 | 20.22 | 21.95 |
| Depreciation and amortization expenses | 16.04 | 11.01 | 15.28 | 59.93 | 44.39 |
| Other expenses | 55.61 | 61.90 | 64.15 | 223.89 | 200.20 |
| Total expenses | 1,001.05 | 889.56 | 780.75 | 3,152.90 | 2,817.59 |
| Profit/(loss) before Exceptional Items and Tax | 157.89 | 168.94 | 130.09 | 580.81 | 433.27 |
| Exceptional Items | 0.00 | 0.00 | 7.00 | 7.00 | 0.00 |
| Profit/(loss) before Tax | 157.89 | 168.94 | 123.09 | 573.81 | 433.27 |
| Tax expenses | |||||
| – Current tax | 44.50 | 45.89 | 34.00 | 124.50 | 94.00 |
| – (Excess) / Short provision of tax relating to previous years | 0.00 | 0.00 | 0.00 | 0.00 | (1.81) |
| – Deferred tax | (3.33) | 2.65 | 0.55 | 2.88 | 3.55 |
| Total tax expenses | 41.17 | 48.54 | 34.55 | 127.38 | 95.74 |
| Net profit for the year | 116.72 | 120.40 | 88.54 | 446.43 | 337.53 |
| Particulars | 31 March 2026 | 31 March 2025 | 31 December 2025 | 31 March 2026 | 31 March 2025 |
|---|---|---|---|---|---|
| Remeasurements of the defined benefit plans | (1.84) | (3.41) | (2.28) | (3.61) | (1.80) |
| Income tax effect on above | 0.46 | 0.75 | 0.57 | 0.91 | 0.41 |
| Particulars | 31 March 2026 | 31 March 2025 | 31 December 2025 | 31 March 2026 | 31 March 2025 |
|---|---|---|---|---|---|
| Gain / (Loss) on Items designated as Fair Value Through Other Comprehensive Income | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income tax effect on above | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Particulars | 31 March 2026 | 31 March 2025 | 31 December 2025 | 31 March 2026 | 31 March 2025 |
|---|---|---|---|---|---|
| Other comprehensive income for the year, net of tax | (1.38) | (2.66) | (1.71) | (2.70) | (1.39) |
| Particulars | 31 March 2026 | 31 March 2025 | 31 December 2025 | 31 March 2026 | 31 March 2025 |
|---|---|---|---|---|---|
| Total comprehensive income / (loss) for the period | 115.34 | 117.74 | 86.83 | 443.72 | 336.14 |
| Particulars | 31 March 2026 | 31 March 2025 | 31 December 2025 | 31 March 2026 | 31 March 2025 |
|---|---|---|---|---|---|
| Basic (not annualized except for year end) | 3.09 | 3.22 | 2.37 | 11.98 | 9.02 |
| Diluted (not annualized except for year end) | 3.09 | 3.22 | 2.37 | 11.98 | 9.02 |
| Person | Designation | Details |
|---|---|---|
| PREMAL H GANDHI | Partner | Membership Number: 111592 Place: Nagpur UDIN: 26111592RSQHMD5335 Date: 16th May, 2026 |
| PRASHANT N. GARG | Chairman & Managing Director | DIN: 00049106 Place: Nagpur Date: 16th May, 2026 |
| NITIN N GARG | Director | DIN: 08558736 Place: Nagpur Date: 16th May, 2026 |
| ABHISHEK MEHTA | Chief Financial Officer | Place: Nagpur Date: 16th May, 2026 |
| CHANCHAL JAISWAL | Company Secretary | Place: Nagpur Date: 16th May, 2026 |
| Particulars | For the year ended 31 March 2026 | For the year ended 31 March 2025 |
|---|---|---|
| A Cash flows from operating activities | ||
| Profit /(loss) before tax | 573.81 | 433.27 |
| Adjustments: | ||
| Depreciation and amortisation | 59.93 | 44.39 |
| Bad Debts & ECL | 8.73 | 8.50 |
| OCI – Gain / (Loss) on remeasurements of the defined employee benefit plans | (2.70) | (1.39) |
| Net (Gain)/Loss on financial instruments at fair value through profit or loss | 12.48 | 8.02 |
| Interest and Finance Charges | 20.22 | 21.95 |
| Interest Income | (149.20) | (40.95) |
| Loss / (Surplus) on Sale of Fixed Assets / Investments (Net) | (26.81) | (36.61) |
| Exceptional Item | 7.00 | 0.00 |
| ESOP adjustment | 1.54 | 0.00 |
| Operating cash flows before working capital changes and other assets | 505.01 | 437.18 |
| (Increase) / decrease in inventories | (51.77) | (147.83) |
| Decrease/ (increase) in Trade and Other Receivables | (260.14) | (174.06) |
| Decrease / (increase) in other current assets | (8.45) | (16.86) |
| (Decrease) / increase in Trade and Other Payables | 66.81 | 5.47 |
| (Decrease) / increase in other current liabilities | 31.18 | 31.87 |
| (Decrease) / increase in other current provisions | 2.17 | 0.63 |
| Cash generated from operations | 284.80 | 136.41 |
| Income taxes refund / (paid), net | (110.08) | (86.11) |
| Net Cash Flow From/(Used In) Operating Activities (A) | 174.72 | 50.30 |
| B CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase/ Sale of property, plant and equipment | (185.30) | (117.25) |
| Purchase/ sale of intangible assets | (1.20) | (0.58) |
| Purchase of CWIP | (190.26) | (20.39) |
| Non Current investments/other Financial Assets | (87.73) | (72.99) |
| Interest Income | 149.20 | 40.95 |
| Advance for capital | (18.55) | (46.02) |
| Profit/(loss) on sale of Investments | 26.81 | 36.61 |
| Net Cash Flow From/(Used In) Investing Activities (B) | (307.04) | (179.67) |
| C CASH FLOW FROM FINANCING ACTIVITIES | ||
| Proceeds from short-term borrowings(Net) | 58.49 | (120.78) |
| Finance Cost paid | (20.22) | (21.95) |
| Dividend Paid (including Tax) | (56.11) | (7.01) |
| Proceeds from Issue | 0.00 | 1,579.64 |
| Acquisition of Treasury Shares | (89.66) | 0.00 |
| Issue Expenses | (5.01) | (141.56) |
| Net Cash Flow From/(Used In) Financing Activities (C) | (112.51) | 1,288.35 |
| Net increase / decrease in cash and cash equivalents | (244.86) | 1,158.97 |
| Cash and cash equivalents at the beginning of the period | 1,184.50 | 25.53 |
| Cash & Cash Equivalents at the End of the Period (A+B+C) | 939.64 | 1,184.50 |
| Particulars | Year ended 31 March 2026 | Year ended 31 March 2025 |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| (a) Property, plant and equipment | 1,097.35 | 974.00 |
| (b) Capital work-in-progress | 229.75 | 31.44 |
| (c) Intangible assets | 6.04 | 4.83 |
| (d) Financial assets | ||
| (i) Investments | 429.86 | 346.01 |
| (ii) Other financial assets | 104.41 | 90.46 |
| Total non-current assets | 1,867.41 | 1,446.74 |
| Current Assets | ||
| (a) Inventories | 736.74 | 682.73 |
| (b) Financial Assets | ||
| (i) Trade receivables | 1,281.79 | 848.01 |
| (ii) Cash and cash equivalents | 975.60 | 1,270.54 |
| (iii) Other bank balances | 0.03 | 0.00 |
| (iv) Loans and advances | 108.96 | 117.55 |
| (v) Others financial assets | 14.11 | 10.69 |
| (c) Other current assets | 119.68 | 68.17 |
| Total current assets | 3,236.91 | 2,997.69 |
| Total Assets | 5,104.31 | 4,444.42 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity share capital | 374.26 | 374.26 |
| (b) Other equity | 3,676.26 | 3,314.51 |
| Equity attributable to equity holders of the Parent | 4,050.53 | 3,688.77 |
| (c) Non-controlling interests | 5.33 | 4.46 |
| Total equity | 4,055.86 | 3,693.24 |
| Liabilities | ||
| Non-current liabilities | ||
| (a) Financial liabilities | ||
| (i) Borrowings | 0.00 | 0.00 |
| (ii) Other financial liabilities | 5.12 | 10.28 |
| (b) Provisions | 0.00 | 0.00 |