Integrated Filing — IndAS

General information about company
Scrip Code	543300
NSE Symbol	SONACOMS
MSEI Symbol	NA
ISIN	INE073K01018
Name of company	Sona BLW Precision Forgings Limited
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	30-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	10-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	Auto Components
Start date and time of board meeting	30-Apr-2025   14:15:00
End date and time of board meeting	30-Apr-2025   16:00:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-23
Indicate Company website link for updated RPT policy of the Company	https://sonacomstar.com/files/policy/policy-on-related-party-transactions-policy-AIlHMo.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	Yes
No. of times funds raised during the quarter	1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
There is no defalut of loan.

Financial Results Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	7733560000	32327980000
	Other income	504190000	1407780000
	Total income	8237750000	33735760000
2	Expenses
(a)	Cost of materials consumed	3257940000	13878600000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	72960000	186110000
(d)	Employee benefit expense	602970000	2453260000
(e)	Finance costs	41800000	279080000
(f)	Depreciation, depletion and amortisation expense	597580000	2326610000
(f)	Other Expenses
1	Other Expenses	1618850000	6704080000
	Total other expenses	1618850000	6704080000
	Total expenses	6192100000	25827740000
3	Total profit before exceptional items and tax	2045650000	7908020000
4	Exceptional items	-25730000	-192850000
5	Total profit before tax	2019920000	7715170000
6	Tax expense
7	Current tax	482910000	1878330000
8	Deferred tax	18560000	39960000
9	Total tax expenses	501470000	1918290000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	1518450000	5796880000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	1518450000	5796880000
17	Other comprehensive income net of taxes	109590000	6080000
18	Total Comprehensive Income for the period	1628040000	5802960000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	6217180000	6217180000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.44	9.57
	Diluted earnings (loss) per share from continuing operations	2.44	9.57
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
ii	Earnings per equity share
	Basic earnings (loss) per share from continuing and discontinued operations	2.44	9.57
	Diluted earnings (loss) per share from continuing and discontinued operations	2.44	9.57
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	13077840000
	Capital work-in-progress	1073570000
	Investment property	0
	Goodwill	1582240000
	Other intangible assets	2916250000
	Intangible assets under development	627110000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	5587430000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	497770000
	Total non-current financial assets	6085200000
	Deferred tax assets (net)	26160000
	Other non-current assets	688350000
	Total non-current assets	26076720000
2	Current assets
	Inventories	3076510000
	Current financial asset
	Current investments	7839150000
	Trade receivables, current	6281640000
	Cash and cash equivalents	9586930000
	Bank balance other than cash and cash equivalents	2525690000
	Loans, current	0
	Other current financial assets	5096690000
	Total current financial assets	31330100000
	Current tax assets (net)	0
	Other current assets	1056930000
	Total current assets	35463540000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	61540260000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	6217180000
	Other equity	47734100000
	Total equity attributable to owners of parent	53951280000
	Non controlling interest
	Total equity	53951280000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	1438060000
	Total non-current financial liabilities	1438060000
	Provisions, non-current	251820000
	Deferred tax liabilities (net)	728120000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	2418000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	453280000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2481440000
	Total Trade payable	2934720000
	Other current financial liabilities	1740650000
	Total current financial liabilities	4675370000
	Other current liabilities	344510000
	Provisions, current	88860000
	Current tax liabilities (Net)	62240000
	Deferred government grants, Current	0
	Total current liabilities	5170980000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	7588980000
	Total equity and liabilites	61540260000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars		3 months/ 6 month ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
A	Date of start of reporting period	01-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurements gains/ (losses) on defined benefit plans	6210000	-11180000
	Total Amount of items that will not be reclassified to profit and loss	6210000	-11180000
2	Income tax relating to items that will not be reclassified to profit or loss	1560000	-2820000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gain on designated portion of hedging instruments in a cash flow hedge	140230000	19290000
	Total Amount of items that will be reclassified to profit and loss	140230000	19290000
4	Income tax relating to items that will be reclassified to profit or loss	35290000	4850000
5	Total Other comprehensive income	109590000	6080000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			7715170000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			240640000
	Adjustments for decrease (increase) in inventories			17590000
	Adjustments for decrease (increase) in trade receivables, current			-459750000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-172020000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			13970000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			240860000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			51470000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2326610000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			31400000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-25050000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			17170000
	Adjustments for dividend income			198240000
	Adjustments for interest income			788250000
	Adjustments for share-based payments			287640000
	Adjustments for fair value losses (gains)			25630000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			-405950000
	Other adjustments for non-cash items			33230000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			1236950000
	Net cash flows from (used in) operations			8952120000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1626490000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			7325630000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			3766000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			14760000
	Purchase of other long-term assets			1154930000
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			198240000
	Interest received			595940000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-13256420000
	Net cash flows from (used in) investing activities	-17368410000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			23931530000
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			2956250000
	Repayments of borrowings			5286830000
	Payments of lease liabilities			194160000
	Dividends paid			1892030000
	Interest paid			97610000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-33450000
	Net cash flows from (used in) financing activities			19383700000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			9340920000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			9340920000
	Cash and cash equivalents cash flow statement at beginning of period			246010000
	Cash and cash equivalents cash flow statement at end of period			9586930000

Signatory Details
Name of signatory	Ajay Pratap Singh
Designation of person	Company Secretary and Compliance Officer
Place	Gurugram
Date	30-Apr-2025