Diffusion Engineers Ltd (DIFFNKG) - Net Assets
Based on the latest financial reports, Diffusion Engineers Ltd (DIFFNKG) has net assets worth Rs3.86 Billion INR (≈ $41.77 Million USD) as of September 2025. Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets (Rs4.66 Billion ≈ $50.37 Million USD) and total liabilities (Rs795.52 Million ≈ $8.60 Million USD). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off. Check Diffusion Engineers Ltd (DIFFNKG) asset resilience to evaluate the company's liquid asset resilience ratio.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | Rs3.86 Billion |
| % of Total Assets | 82.92% |
| Annual Growth Rate | 24.17% |
| 5-Year Change | 250.77% |
| 10-Year Change | N/A |
| Growth Volatility | 28.43 |
Diffusion Engineers Ltd - Net Assets Trend (2018–2025)
This chart illustrates how Diffusion Engineers Ltd's net assets have evolved over time, based on quarterly financial data. Also explore Diffusion Engineers Ltd (DIFFNKG) total assets for the complete picture of this company's asset base.
Annual Net Assets for Diffusion Engineers Ltd (2018–2025)
The table below shows the annual net assets of Diffusion Engineers Ltd from 2018 to 2025. For live valuation and market cap data, see DIFFNKG stock market capitalisation.
| Year | Net Assets | Change |
|---|---|---|
| 2025-03-31 | Rs3.69 Billion ≈ $39.94 Million |
+93.34% |
| 2024-03-31 | Rs1.91 Billion ≈ $20.66 Million |
+34.36% |
| 2023-03-31 | Rs1.42 Billion ≈ $15.37 Million |
+17.65% |
| 2022-03-31 | Rs1.21 Billion ≈ $13.07 Million |
+14.77% |
| 2021-03-31 | Rs1.05 Billion ≈ $11.39 Million |
+10.38% |
| 2020-03-31 | Rs953.91 Million ≈ $10.32 Million |
+8.54% |
| 2019-03-31 | Rs878.85 Million ≈ $9.50 Million |
+8.31% |
| 2018-03-31 | Rs811.40 Million ≈ $8.77 Million |
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Equity Component Analysis
This analysis shows how different components contribute to Diffusion Engineers Ltd's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 139.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (March 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | Rs1.84 Billion | 49.89% |
| Common Stock | Rs374.26 Million | 10.15% |
| Other Comprehensive Income | Rs3.31 Billion | 89.85% |
| Total Equity | Rs3.69 Billion | 100.00% |
Diffusion Engineers Ltd Competitors by Market Cap
The table below lists competitors of Diffusion Engineers Ltd ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
ZJK Industrial Co., Ltd
NASDAQ:ZJK
|
$120.62 Million |
|
Suraj Estate Developers Ltd.
NSE:SURAJEST
|
$120.63 Million |
|
Readytech Holdings Ltd
AU:RDY
|
$120.65 Million |
|
Atenor SA
BR:ATEB
|
$120.67 Million |
|
Pha Lai Thermal Power JSC
VN:PPC
|
$120.60 Million |
|
KCTC Co. Ltd
KO:009070
|
$120.56 Million |
|
Indo Kordsa Tbk
JK:BRAM
|
$120.52 Million |
|
Lumi Gruppen AS
OL:LUMI
|
$120.51 Million |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Diffusion Engineers Ltd's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 1,907,040,000 to 3,688,770,000, a change of 1,781,730,000 (93.4%).
- Net income of 359,090,000 contributed positively to equity growth.
- Dividend payments of 15,960,000 reduced retained earnings.
- New share issuances of 1,438,080,000 increased equity.
- Other comprehensive income increased equity by 3,314,510,000.
- Other factors decreased equity by 3,313,990,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | Rs359.09 Million | +9.73% |
| Dividends Paid | Rs15.96 Million | -0.43% |
| Share Issuances | Rs1.44 Billion | +38.99% |
| Other Comprehensive Income | Rs3.31 Billion | +89.85% |
| Other Changes | Rs-3.31 Billion | -89.84% |
| Total Change | Rs- | 93.43% |
Book Value vs Market Value Analysis
This analysis compares Diffusion Engineers Ltd's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 3.05x
- The company is trading at a significant premium to its book value, suggesting the market values its earnings potential, brand, or other intangibles highly.
- The price-to-book ratio has decreased from 9.73x to 3.05x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 2018-03-31 | Rs30.86 | Rs300.38 | x |
| 2019-03-31 | Rs33.45 | Rs300.38 | x |
| 2020-03-31 | Rs36.38 | Rs300.38 | x |
| 2021-03-31 | Rs28.09 | Rs300.38 | x |
| 2022-03-31 | Rs32.24 | Rs300.38 | x |
| 2023-03-31 | Rs37.94 | Rs300.38 | x |
| 2024-03-31 | Rs67.86 | Rs300.38 | x |
| 2025-03-31 | Rs98.51 | Rs300.38 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Diffusion Engineers Ltd utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 9.73%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 10.71%
- • Asset Turnover: 0.75x
- • Equity Multiplier: 1.20x
- Recent ROE (9.73%) is below the historical average (12.68%), suggesting potential challenges in capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 2018 | 12.17% | 9.09% | 0.90x | 1.48x | Rs17.55 Million |
| 2019 | 10.85% | 6.16% | 1.15x | 1.53x | Rs7.41 Million |
| 2020 | 11.71% | 7.21% | 0.91x | 1.78x | Rs16.24 Million |
| 2021 | 11.15% | 7.64% | 0.97x | 1.50x | Rs12.10 Million |
| 2022 | 14.11% | 8.38% | 1.07x | 1.57x | Rs49.59 Million |
| 2023 | 15.61% | 8.78% | 1.10x | 1.62x | Rs79.64 Million |
| 2024 | 16.08% | 11.02% | 1.01x | 1.45x | Rs115.89 Million |
| 2025 | 9.73% | 10.71% | 0.75x | 1.20x | Rs-9.79 Million |
Industry Comparison
This section compares Diffusion Engineers Ltd's net assets metrics with peer companies in the Specialty Industrial Machinery industry.
Industry Context
- Industry: Specialty Industrial Machinery
- Average net assets among peers: $41,651,580,937
- Average return on equity (ROE) among peers: 17.54%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Diffusion Engineers Ltd (DIFFNKG) | Rs3.86 Billion | 12.17% | 0.21x | $120.60 Million |
| Aaron Industries Limited (AARON) | $550.00K | 66.55% | 18.36x | $31.35 Million |
| Ador Welding Limited (ADORWELD) | $1.47 Billion | 17.36% | 0.26x | $184.52 Million |
| The Anup Engineering Limited (ANUP) | $3.37 Billion | 15.88% | 0.28x | $446.74 Million |
| ATAM VALVES ORD (BSE) (ATAM) | $37.09 Million | 13.75% | 4.00x | $8.50 Million |
| Azad Engineering Limited (AZAD) | $1.20 Billion | 24.55% | 2.37x | $1.51 Billion |
| Bharat Heavy Electricals Limited (BHEL) | $323.31 Billion | 1.36% | 0.97x | $13.27 Billion |
| Cummins India Limited (CUMMINSIND) | $51.45 Billion | 18.15% | 0.38x | $15.79 Billion |
| Diamond Power Infrastructure Limited (DIACABS) | $-6.22 Billion | 0.00% | 0.00x | $899.30 Million |
| Ducon Infratechnologies Limited (DUCON) | $236.88 Million | 0.26% | 0.31x | $11.42 Million |
About Diffusion Engineers Ltd
Diffusion Engineers Limited manufactures and sells welding consumables, wear plates and parts, and heavy engineering equipment for various industries in India and internationally. The company provides specialized and customized repairs and reconditioning services for heavy machinery and equipment. It also trades in anti-wear powders, and welding and cutting machinery. The company was incorporated… Read more