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IPO listed on 4 Oct'24

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Diffusion Engineers Ltd

Minimum Investment

14,784 / 88 shares

Grey market premium

55 (33% premium)

Issue price

168

Listing price

194

Listing day %

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21%

Listing on

Oct 4, 2024

Our Verdict:

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  • Diffusion Engineers Ltd (DEL) has shown significant growth in its financial metrics over recent years, setting a positive trend for the future. The Indian welding consumables market, valued at ~Rs 51 billion in FY24, is expected to expand to Rs 64 – 66 billion by FY27, fuelled by increasing infrastructure projects. This market trend offers a substantial growth opportunity for DEL.
  • In terms of valuations, the IPO is reasonably priced with a price-to-earnings (P/E) ratio of 15x based on FY24 earnings, which is below the industry average. A positive grey market premium (GMP) also suggests a solid market debut on the bourses.
  • DEL operates in a sector poised for significant growth due to increased infrastructure and industrial spending. Given its fair valuation, steady financials, and strong industry tailwinds, investors may consider subscribing to this IPO from a medium-to-long term perspective.

About the company

Founded in

5 Nov'82

Managing director

Prashant Garg

  • DEL produces welding consumables, wear plates, parts, and heavy machinery for core industries, and also trades in anti-wear powders and welding equipment. It provides specialized repair and reconditioning services, including a super conditioning process that enhances durability and lowers production costs of machine components.
  • Between 2021-2024, DEL achieved the third highest operating income CAGR, the second highest profit after tax (PAT) CAGR, and the third highest EBITDA CAGR at 33% among its industry peers.
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STRENGTHS

  • Strong Financial Growth: DEL has demonstrated significant growth, with its operational revenue and net profit achieving compounded annual growth rates (CAGRs) of 17% and 34%, respectively, from FY22 to FY24.
  • Healthy Return Metrics: DEL’s financial efficiency is highlighted by impressive return metrics, with a Return on Equity (RoE) of 18.52% and a Return on Capital Employed (RoCE) of 20.63% in FY24.
  • Improving Margins & Financial Health: The EBITDA margin has consistently risen from 13.45% in FY22 to 17.04% in FY24, while the Net Profit margin has increased from 8.17% to 10.79% over the same period. Additionally, the Debt:Equity ratio has markedly decreased from 0.34 in FY23 to 0.18 in FY24.
  • Strong Client Relationships: Boasting over 40 years of industry presence, DEL has established long-standing relationships with both OEMs and direct customers across vital sectors. In FY24, it catered to 503 clients, 233 of whom have been with the company for more than five years.
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RISK FACTORS

  • Cash Flow Issues: DEL has recorded negative cash flows in the past. Continued negative cash flows may jeopardize the firm’s operational efficiency and financial outcomes.
  • Client Concentration: DEL's top five customers contribute to 21% of its FY24 revenue. The loss of these existing arrangements could negatively impact the company’s operations and financial results.
  • Legal Risks: DEL is currently entangled in certain legal disputes involving its promoters. Adverse rulings in these legal matters could damage the company's reputation and financial stability.

Issue details

Issue type

Mainstream

Issue size

158 crore

Fresh Issue

158 crore

OFS

-

Price range

₹ 159 - 168

Lot size

88 shares

Issue Objective

DEL intends to use the net proceeds from the issue for the following purposes:

  • Financing capital expenditures for the expansion of its existing manufacturing facility;
  • Setting up of a new manufacturing facility;
  • Funding its working capital requirements; and
  • General Corporate Purposes.

Dates

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Bidding open

26 Sep'24

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Bidding close

30 Sep'24

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Allotment date

1 Oct'24

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Refund date

3 Oct'24

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Listing

4 Oct'24

IPO Reservations

Qualified institutional buyers

<50%

Non-institutional investors

>15%

Retail individual investors

>35%

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