Quarterly Results, Profit & Loss, Balance Sheet, Cash Flows, and Ratios are shown below as separate sections.
Financials of Diffusion Engineers Ltd
Quarter-by-quarter operating performance
| Jun 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Dec 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|---|
| Sales + | 61 | 69 | 67 | 74 | 74 | 101 | 73 | 80 | 88 | 113 |
| Expenses + | 54 | 60 | 59 | 63 | 65 | 87 | 65 | 69 | 76 | 98 |
| Operating Profit | 7 | 9 | 8 | 11 | 9 | 14 | 9 | 11 | 12 | 15 |
| OPM % | 11% | 13% | 12% | 15% | 12% | 13% | 12% | 14% | 13% | 14% |
| Other Income + | 1 | 3 | 3 | 1 | -0 | 5 | 10 | 3 | 3 | 3 |
| Interest | 1 | 0 | 1 | 1 | 0 | 0 | 0 | 0 | 1 | 1 |
| Depreciation | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 1 | 2 | 2 |
| Profit before tax | 7 | 10 | 9 | 11 | 7 | 17 | 17 | 12 | 12 | 16 |
| Tax % | 29% | 25% | 26% | 17% | 9% | 29% | 17% | 19% | 28% | 26% |
| Net Profit + | 5 | 7 | 6 | 9 | 6 | 12 | 14 | 10 | 9 | 12 |
| EPS in Rs | 12.55 | 2.66 | 2.31 | 3.11 | 1.71 | 3.22 | 3.79 | 2.65 | 2.36 | 3.12 |
Financials of Diffusion Engineers Ltd
Annual income statement trend
| Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|
| Sales + | 108 | 152 | 146 | 152 | 196 | 244 | 257 | 316 | 354 |
| Expenses + | 94 | 134 | 131 | 133 | 174 | 220 | 227 | 275 | 307 |
| Operating Profit | 14 | 18 | 15 | 19 | 22 | 24 | 30 | 41 | 47 |
| OPM % | 13% | 12% | 10% | 13% | 11% | 10% | 12% | 13% | 13% |
| Other Income + | 3 | 1 | 2 | 2 | 4 | 4 | 7 | 9 | 18 |
| Interest | 2 | 2 | 2 | 2 | 1 | 2 | 2 | 2 | 2 |
| Depreciation | 3 | 3 | 3 | 4 | 4 | 3 | 4 | 4 | 6 |
| Profit before tax | 12 | 14 | 13 | 15 | 21 | 23 | 32 | 43 | 57 |
| Tax % | 21% | 30% | 28% | 31% | 24% | 25% | 26% | 22% | 22% |
| Net Profit + | 9 | 10 | 9 | 10 | 16 | 17 | 23 | 34 | 45 |
| EPS in Rs | 25.12 | 26.25 | 24.24 | 27.99 | 42.17 | 45.00 | 8.35 | 9.02 | 11.93 |
| Dividend Payout % | 20% | 13% | 0% | 14% | 9% | 0% | 6% | 17% | 13% |
Financials of Diffusion Engineers Ltd
Capital structure and asset base
| Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|
| Equity Capital | 4 | 4 | 4 | 4 | 4 | 4 | 28 | 37 | 37 |
| Reserves | 77 | 84 | 92 | 101 | 117 | 133 | 150 | 318 | 347 |
| Borrowings + | 17 | 15 | 32 | 19 | 24 | 48 | 34 | 22 | 27 |
| Other Liabilities + | 20 | 30 | 40 | 30 | 41 | 40 | 48 | 52 | 65 |
| Total Liabilities | 118 | 133 | 168 | 154 | 186 | 224 | 260 | 429 | 477 |
| Fixed Assets + | 40 | 41 | 60 | 56 | 58 | 61 | 88 | 96 | 108 |
| CWIP | 0 | 0 | 0 | 0 | 0 | 2 | 1 | 3 | 22 |
| Investments | 15 | 16 | 17 | 16 | 24 | 21 | 30 | 36 | 42 |
| Other Assets + | 63 | 76 | 91 | 82 | 103 | 140 | 141 | 294 | 304 |
| Total Assets | 118 | 133 | 168 | 154 | 186 | 224 | 260 | 429 | 477 |
Financials of Diffusion Engineers Ltd
Operating, investing and financing cash movement
| Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|
| Cash from Operating Activity + | 10 | 14 | 12 | 20 | 6 | -16 | 32 | 5 | 17 |
| Cash from Investing Activity + | -2 | -6 | -26 | 2 | -10 | -4 | -33 | -18 | -31 |
| Cash from Financing Activity + | -9 | -8 | 14 | -16 | 3 | 20 | 3 | 129 | -11 |
| Net Cash Flow | -1 | 1 | -1 | 7 | -2 | -0 | 1 | 116 | -24 |
| Free Cash Flow | 6 | 11 | -11 | 21 | -1 | -24 | 1 | -9 | -20 |
| CFO/OP | 87% | 104% | 95% | 105% | 45% | -47% | 126% | 33% | 61% |
Financials of Diffusion Engineers Ltd
Working capital efficiency and return ratios
| Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 | |
|---|---|---|---|---|---|---|---|---|---|
| Debtor Days | 100 | 81 | 90 | 98 | 89 | 109 | 92 | 100 | 113 |
| Inventory Days | 186 | 146 | 220 | 117 | 135 | 119 | 120 | 132 | 123 |
| Days Payable | 97 | 73 | 125 | 80 | 90 | 62 | 78 | 68 | 71 |
| Cash Conversion Cycle | 189 | 153 | 185 | 136 | 134 | 166 | 134 | 164 | 166 |
| Working Capital Days | 86 | 68 | 70 | 81 | 68 | 75 | 82 | 114 | 117 |
| ROCE % | 16% | 13% | 14% | 15% | 14% | 16% | 14% | 15% |