Outcome of Board Meeting

Date: August 11, 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), Mumbai - 400 051 Dalal Street, Mumbai - 400 001 NSE Symbol: DIFFNKG BSE Scrip Code - 544264 Dear Sir/Madam, Sub‐: Outcome of Board Meeting held today i.e. Tuesday, August 11, 2026 Ref: Our Intimation Letter dated August 05, 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. Tuesday, August 11, 2026, inter alia, considered and approved the Unaudited (Standalone and Consolidated) Financial Results for the quarter ended June 30, 2026. In terms of Regulation 33 of the Listing Regulations, we are enclosing herewith Unaudited (Standalone and Consolidated) Financial Results for the quarter ended June 30, 2026 along with Limited Review Report on the said financial results received from the Statutory Auditors of the Company. The meeting of the Board of Directors of the Company commenced at 12:15 P.M. and concluded at 01:40 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, 3rd 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 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 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of Diffusion Engineers Limited including the Diffusion ESOP Trust(“the Company”), for the quarter ended 30" June, 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 dewn 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. 5. Other Matters According to the information and explanations given to us by the Management, 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. 2.70 million, total net profit after tax of Rs. 0.30 million and total comprehensive income of Rs. 0.90 million for the quarter ended 30" June, 2026 as considered.in the Statement The aforesaid branch located outside India whose financial result and other financial information have been prepared in accordance ‘vith accounting principles generally accepted in respective countries. Company’s management has converted the financial results of the branch located outside India for accounting principles generally accepted in their respective covntries to accounting generally accepted in PGS & Associates Chartered Accountants India. We have reviewed these changes made by the Company’s management. Our conclusion is so far as it relates to the balances and affairs of such branch located outside India is based on the report of management certified accounts and conversion adjustments prepared by the management of the Company and reviewed by us. The accompanying Statement of quarterly standalone financial results includes the unaudited interim financial results in respect of Diffusion ESOP Trust whose interim financial results and other financial information reflect total revenues of Rs. Nil, total net profit after tax of Rs Nil and total comprehensive income of Rs. Nil for the quarter ended June 30, 2026 as considered in the Statement which have been reviewed by the auditor of Diffusion ESOP Trust. The report of such auditor on interim financial results/financial information oft his trust has been furnished to us by the Management, and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of this trust, is based solely on the report of such other auditor. The Standalone Financial Results for the quarter ended 31st March, 2026 is the balancing figures between audited standalone figures year ended 31st March, 2026 and unaudited standalone figures in respect of the nine-month period ended 31st December, 2025. The figures for the year ended 31st March, 2026 are extracted from the audited Financials Statement of that period. Our opinion on the statement is not modified in respect of the above matters with respect to our reliance on the work done and the financial information certified by the Board of Directors. For PGS & Associates Chartered Accountants Firm Registration Number: 122384W Premal Gandhi Partner Membership Number: 111592 Place: Mumbai Date: 11" August, 2026 UDIN: 26111592PIJTIP9913 DIFFUSION ENGINEERS LIMITED Unaudited Standalone Financial Results for the quarter ended June 30,2026 (All amounts in rupees ion, unless otherwise stated except EPS) Quarter Ended Year ended | 303une2026 30June2025 31March2026 | 31March2026 (Unaudited) (Unaudited) (Audited) (Audited) Revenue Revenue from operations. 95013 73372 270 354203 Otherincome 275 10145 26325 19168 Total revenue 99188 83517 158.94 373 Expenses Cost of materials consumed 62476 346296 66264 179134 Purchases of stock-in-trade 3965 2782 8905 25703 Changes in inventories of FG and WIP (107.98) 3523 (5308) (s6.49) Manufacturing expenses 9927 8384 n003 w074 Employee benefit expenses 12008 002 n43t 45523 Finance costs 666 286 645 2022 Depreciation and amortization expense [Showing first 8,000 characters — download PDF for full document]