Summary of Key Information:

Reporting Period: Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results

Audit Opinion:

Unmodified opinion (clean) on both standalone and consolidated unaudited financial results for quarter ended June 30, 2026

Key Financial Highlights [All amounts in rupees lakh]:

Standalone Results:

Revenue from Operations: ₹9,501.30 lakh (Q1 FY26: ₹7,337.20 lakh) - 29.5% YoY increase

Total Income: ₹9,918.80 lakh (Q1 FY26: ₹8,351.70 lakh) - 18.8% YoY increase

Net Profit: ₹997.90 lakh (Q1 FY26: ₹1,620.40 lakh) - 38.4% YoY decrease

EPS: ₹2.68 (Q1 FY26: ₹4.35)

Consolidated Results:

Revenue from Operations: ₹14,108.00 lakh (Q1 FY26: ₹8,066.50 lakh) - 74.9% YoY increase

Total Income: ₹14,206.00 lakh (Q1 FY26: ₹8,615.40 lakh) - 64.9% YoY increase

Net Profit: ₹16,677.00 lakh (Q1 FY26: ₹12,265.00 lakh) - 36.0% YoY increase

Profit attributable to Owners of the Parent: ₹16,607.00 lakh

EPS: ₹4.47 (Q1 FY26: ₹3.26)

Segment-wise Performance:

The Company has one segment "Welding Fabrication Technology and Engineering" which includes Manufacturing, Trading and Job Work.

Corporate Actions:

Employee Stock Option Scheme: Diffusion ESOP Trust holds 3,00,000 equity shares of face value ₹10 each

100,000 options accepted by eligible employees at exercise price of ₹325 per equity share

Options vest in four tranches of 25% each

Other Significant Information:

Exceptional Item: For year ended March 31, 2026, the company recorded an exceptional item of ₹7.00 lakh related to one-time impact of New Labour Codes on employee benefit provisions.

Foreign Subsidiary Dividend: During quarter ended June 30, 2025, the company received dividend of USD 590,000 from wholly owned subsidiary Diffusion Engineers Singapore Pte. Ltd.

Associate Share: Consolidated results include share of net profit after tax ₹44.59 million for period from January 1, 2026 to June 30, 2026 from foreign associates Mecdiff Sdn Bhd and LSN Diffusion Ltd.