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 Balance Sheet  
Diffusion Engineers Ltd.
 
BSE Code 544264
ISIN Demat INE184O01015
Book Value 94.86
NSE Code DIFFNKG
Dividend Yield % 0.47
Market Cap 12013.83
P/E 35.59
EPS 9.02
Face Value 10  
Type
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital374.26  280.21  37.37  37.37  37.38  
    Equity - Authorised400.00  400.00  50.00  50.00  50.00  
    Equity - Issued374.26  280.21  37.37  37.37  37.38  
    Equity Paid Up374.26  280.21  37.37  37.37  37.38  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value10.00  10.00  10.00  10.00  10.00  
Share Warrants & Outstandings0.00  0.00  0.00  0.00  0.00  
Total Reserves3314.51  1626.84  1382.60  1169.11  995.24  
    Securities Premium1344.04  0.02  29.37  29.37  29.37  
    Capital Reserves15.92  15.92  15.92  15.92  15.92  
    Profit & Loss Account Balance1840.47  1498.72  1211.89  1001.32  823.18  
    General Reserves115.66  115.66  122.05  122.05  122.05  
    Other Reserves-1.58  -3.48  3.37  0.45  4.72  
Reserve excluding Revaluation Reserve3314.51  1626.84  1382.60  1169.11  995.24  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds3688.77  1907.05  1419.97  1206.48  1032.61  
Minority Interest4.46  3.14  1.69  1.88  1.66  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  16.69  28.00  55.65  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  29.60  49.79  55.65  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  -12.91  -21.79  0.00  
Unsecured Loans0.00  0.00  0.00  0.00  0.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  0.00  0.00  
Deferred Tax Assets / Liabilities55.94  52.43  37.58  33.60  34.83  
    Deferred Tax Assets0.00  0.92  0.87  1.50  0.00  
    Deferred Tax Liability55.94  53.35  38.45  35.10  34.83  
Other Long Term Liabilities10.28  9.99  8.37  6.52  7.12  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions0.00  0.00  0.00  0.00  0.00  
Total Non-Current Liabilities66.22  62.42  62.64  68.12  97.59  
Current Liabilities0  0  0  0  0  
Trade Payables284.91  309.15  247.38  308.53  189.47  
    Sundry Creditors284.91  309.15  247.38  308.53  189.47  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities137.04  120.36  114.70  111.56  70.47  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers14.06  36.69  40.71  8.94  15.51  
    Interest Accrued But Not Due0.00  0.00  0.00  0.00  0.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities122.98  83.67  73.99  102.62  54.96  
Short Term Borrowings232.14  344.35  451.32  196.15  141.25  
    Secured ST Loans repayable on Demands232.14  344.35  451.32  196.15  141.25  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans0.00  0.00  0.00  0.00  0.00  
Short Term Provisions30.89  8.77  5.74  2.73  3.28  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax26.66  5.16  4.19  0.03  0.00  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions4.23  3.61  1.55  2.70  3.28  
Total Current Liabilities684.98  782.63  819.14  618.97  404.48  
Total Liabilities4444.43  2755.24  2303.44  1895.45  1536.34  
ASSETS0  0  0  0  0  
Gross Block1223.22  1104.96  785.14  714.21  1033.39  
Less: Accumulated Depreciation244.39  195.00  149.83  111.41  464.28  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block978.83  909.96  635.31  602.80  569.11  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress31.44  11.05  18.27  0.00  0.00  
Non Current Investments346.01  291.95  195.03  188.79  106.25  
Long Term Investment346.01  291.95  195.03  188.79  106.25  
    Quoted277.55  203.98  120.66  145.91  75.09  
    Unquoted68.46  87.97  74.37  42.88  31.16  
Long Term Loans & Advances0.30  14.56  12.36  11.24  45.67  
Other Non Current Assets90.16  47.53  51.67  47.45  0.00  
Total Non-Current Assets1446.74  1275.05  912.64  850.28  721.02  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments0.00  0.00  0.00  0.00  0.00  
    Quoted0.00  0.00  0.00  0.00  0.00  
    Unquoted0.00  0.00  0.00  0.00  0.00  
Inventories682.73  532.12  517.09  443.70  295.29  
    Raw Materials271.99  262.91  254.47  208.66  140.95  
    Work-in Progress183.01  111.89  140.49  132.62  74.09  
    Finished Goods209.59  139.98  107.07  90.20  76.67  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare0.00  0.00  0.18  0.53  1.15  
    Other Inventory18.14  17.34  14.88  11.69  2.43  
Sundry Debtors848.01  666.47  701.35  503.45  409.29  
    Debtors more than Six months94.74  106.76  77.12  44.02  54.51  
    Debtors Others757.61  562.28  626.67  459.43  354.78  
Cash and Bank1270.54  78.13  45.31  35.66  46.79  
    Cash in hand1.31  2.01  0.92  0.52  0.64  
    Balances at Bank1202.94  76.12  44.39  35.14  46.15  
    Other cash and bank balances66.29  0.00  0.00  0.00  0.00  
Other Current Assets40.27  31.81  59.49  27.99  25.12  
    Interest accrued on Investments0.00  0.00  0.00  0.00  0.00  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans0.00  0.04  0.00  0.00  0.00  
    Prepaid Expenses5.08  0.78  0.40  0.60  0.00  
    Other current_assets35.19  30.99  59.09  27.39  25.12  
Short Term Loans and Advances156.10  171.62  67.56  34.37  38.83  
    Advances recoverable in cash or in kind108.05  150.23  45.87  20.28  16.74  
    Advance income tax and TDS1.18  0.81  1.53  5.45  14.18  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances46.87  20.58  20.16  8.64  7.91  
Total Current Assets2997.65  1480.15  1390.80  1045.17  815.32  
Net Current Assets (Including Current Investments)2312.67  697.52  571.66  426.20  410.84  
Miscellaneous Expenses not written off0.04  0.04  0.00  0.00  0.00  
Total Assets4444.43  2755.24  2303.44  1895.45  1536.34  
Contingent Liabilities4.50  0.00  1.66  1.66  1.66  
Total Debt232.14  344.35  480.92  245.95  196.90  
Book Value98.56  68.06  379.98  322.85  276.28  
Adjusted Book Value98.56  68.06  54.28  46.12  39.47  
 
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