Outcome of Board meeting held on 04-11-2026

Date: November 04, 2026 To, To, The Manager The Manager Listing Department Corporate Relationship Department National Stock Exchange of India Limited BSE Limited Exchange Plaza, Bandra Kurla Complex Floor 25, Phiroze Jeejeebhoy Towers, Bandra (East), Dalal Street, Mumbai - 400 051 Mumbai - 400 001 NSE Symbol: DIFFNKG BSE Scrip Code - 544264 Dear Sir/Madam, Subject ‐: Outcome of Board Meeting held today i.e. Wednesday, November 04, 2026 Ref: Our Intimation Letter dated October 30, 2026 With reference to our earlier intimation and in accordance with Regulation 30 (read with Part A of Schedule III) and Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), we wish to inform you that the Board of Directors of the Company, at its Meeting held today i.e. Wednesday, November 04, 2026, inter alia, considered and approved: 1) Unaudited (Standalone and Consolidated) Financial Results for the quarter and half year ended September 30, 2026. In terms of Regulation 33 of the Listing Regulations, we are enclosing herewith the following documents as Annexure I: a. Unaudited (Standalone and Consolidated) Financial Results for the quarter and half year ended September 30, 2026; b. Statement of Assets and Liabilities as at September 30, 2026; c. Cash Flow Statement for the half year ended September 30, 2026; and d. Limited Review Report on the said financial results received from the Statutory Auditors of the Company. 2) Appointment of Ms. Roopali Dhore as Company Secretary and Compliance Officer Pursuant to Section 203 of the Companies Act, 2013 and Regulation 6(1) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and on the recommendation of the Nomination and Remuneration Committee, the Board of Directors has appointed Ms. Roopali Dhore, a Qualified Company Secretary (Mem. No. A69568) as the Company Secretary & Compliance Officer designated as Key Managerial Personnel of the Company with effect from December 01, 2026. Details with respect to change in Key Managerial Personnel (Appointment of Company Secretary and Compliance Officer) as required under Regulation 30 read with Part A of Schedule III of the SEBI Listing Regulations and SEBI Master Circular HO/49/14/14(7)2025- CFD POD2/I/3762/2026 dated 30th January, 2026, as amended, are provided in Annexure II to this letter. Further, pursuant to Regulation 30(5) of the SEBI Listing Regulations, as amended, read with the Company's Policy for Determination of Materiality of Events or Information, the Board of Directors of the Company has authorised CS Roopali Dhore, Company Secretary and Compliance Officer, along with the existing authorised Key Managerial Personnel (KMPs) of the Company, to determine the materiality of events or information and make necessary disclosures to the Stock Exchanges under Regulation 30 of the SEBI Listing Regulations. Accordingly, the updated details of the KMPs authorised for the aforesaid purpose are as follows: Sr. Name & Designation Contact Details 1 Mr. Prashant Garg Address: T-5 & 6, MIDC, Hingana, Nagpur, Maharashtra, India, 440016 Managing Director (DIN: 00049106) Contact no: 9158317943 2 Mr. Abhishek Mehta Email id: Chief Financial Officer cs@diffusionengineers.com a.mehta@diffusionengineers.com 3 Ms. Roopali Dhore prashantgarg@diffusionengineers.com Company Secretary & Compliance Officer The above changes shall be effective from December 1, 2026. The meeting of the Board of Directors of the Company commenced at 02:15 P.M. and concluded at 03: 02 P.M. You are requested to take the above information on your records. Thanking You, Yours faithfully, For Diffusion Engineers Limited Chanchal Jaiswal Company Secretary and Compliance Officer Membership no. A67136 Encl.: A/a PGS & Associates Chartered Accountants 301, Laxmi Krupa, 3" Lokmanya Tilak Colony Road, Near Yogi Sabhagriha, Dadar (E), Mumbai 400014 » Telephone No: 86577 41103 / 87790 57086 *Email ID: info@pgsca.in Independent Auditor's Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) The Board of Directors, Diffusion Engineers Limited Nagpur. 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Diffusion Engineers Limited (“the Company”), for the quarter ended 30th September, 2026 and year to date results for the period Ist April 2026 to 30th September, 2026 (“the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 2. This Statement, which is the responsibility of the Company’s Management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34"), prescribed under Section 133 the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity”, issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company’s personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. PGS & Associates Chartered Accountants 301, Laxmi Krupa, 3 Lokmanya Tilak Colony Road, Near Yogi Sabhagriha, Dadar (E), Mumbai 400014 « Telephone No: 86577 41103 / 87790 57086 *Email ID: info@pgsca.in 5. The figures for the quarter ended 30 September, 2026 are the balancing figures between the unaudited standalone figures upto the half year ended 30 September 2026 and unaudited, reviewed published standalone figures of quarter ended 30 June, 2026. The figures for the year ended March 31, 2026 extracted from the audited Financials Statement of that period. Our conclusion in respect of matter stated above is not modified. 6. Other Matters The Standalone unaudited financial results include the one foreign branch which has not been reviewed by their auditor, whose interim financial results reflect total revenues of Rs. 4.42 million, total net Profit after tax of Rs. 1.12 million, total comprehensive Profit of Rs. 1.62 million and for the quarter ended 30" September, 2026 and total Assets Rs. 29.12 million , total revenues of Rs. 7.12 million, total net Profit after tax of Rs. 1.42 million, total comprehensive Income of Rs. 2.52 million and net cash flow Rs. -5.58 million for the year to date re [Showing first 8,000 characters — download PDF for full document]