Can anyone please help me to find what SMD component this is?
It is connected to 24 VDC on one side side (positive) and the other side to negative.
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DFM could be a SMLJ33CA (Micro commercial components corp) from a google search.
Looking up SMLJ33CA at www.littelfuse.com under Competitor Cross Reference, several candidates are shown. Looking through them, of course the last one shows a match. Marking
DFM is Littelfuse model SMDJ33CA-HR.
This is a 33 Volt TVS or Transient Voltage Suppressor. These are like Zener diodes, in that once a certain threshold voltage is reached, they start to conduct. The net effect is that they clamp a voltage surge and prevent it from getting much higher.
These are commonly used on the power inputs of devices to prevent damage from over-voltage stress.