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	Consolidated
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

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	Consolidated	Consolidated
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	8684260000	35545350000
	Other income	521520000	1269160000
	Total income	9205780000	36814510000
2	Expenses
(a)	Cost of materials consumed	3622840000	15240000000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	140810000	206990000
(d)	Employee benefit expense	784010000	3150250000
(e)	Finance costs	52240000	301730000
(f)	Depreciation, depletion and amortisation expense	646280000	2543950000
(f)	Other Expenses
1	Other Expenses	1787080000	7195390000
	Total other expenses	1787080000	7195390000
	Total expenses	7033260000	28638310000
3	Total profit before exceptional items and tax	2172520000	8176200000
4	Exceptional items	-25730000	-192850000
5	Total profit before tax	2146790000	7983350000
6	Tax expense
7	Current tax	498290000	1975490000
8	Deferred tax	11650000	10980000
9	Total tax expenses	509940000	1986470000
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	1636850000	5996880000
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	1636850000	5996880000
17	Other comprehensive income net of taxes	153260000	42580000
18	Total Comprehensive Income for the period	1790110000	6039460000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	1641200000	6012130000
	Total profit or loss, attributable to non-controlling interests	-4350000	-4350000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	1769250000	6037750000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	20860000	1710000
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	2.64	9.92
	Diluted earnings (loss) per share from continuing operations	2.64	9.92
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	2.64	9.92
	Diluted earnings (loss) per share from continuing and discontinued operations	2.64	9.92
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	13730860000
	Capital work-in-progress	1084610000
	Investment property	0
	Goodwill	3518310000
	Other intangible assets	4023210000
	Intangible assets under development	3110040000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	456940000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	539530000
	Total non-current financial assets	996470000
	Deferred tax assets (net)	59420000
	Other non-current assets	727280000
	Total non-current assets	27250200000
2	Current assets
	Inventories	3486870000
	Current financial asset
	Current investments	8184520000
	Trade receivables, current	7051930000
	Cash and cash equivalents	10475110000
	Bank balance other than cash and cash equivalents	2540870000
	Loans, current	0
	Other current financial assets	5096690000
	Total current financial assets	33349120000
	Current tax assets (net)	0
	Other current assets	1284600000
	Total current assets	38120590000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	65370790000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	6217180000
	Other equity	48730520000
	Total equity attributable to owners of parent	54947700000
	Non controlling interest	1499480000
	Total equity	56447180000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	79700000
	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	1785760000
	Total non-current financial liabilities	1865460000
	Provisions, non-current	316380000
	Deferred tax liabilities (net)	1251520000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3433360000
	Current liabilities
	Current financial liabilities
	Borrowings, current	54920000
	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	2785190000
	Total Trade payable	3238470000
	Other current financial liabilities	1671090000
	Total current financial liabilities	4964480000
	Other current liabilities	363040000
	Provisions, current	97600000
	Current tax liabilities (Net)	65130000
	Deferred government grants, Current	0
	Total current liabilities	5490250000
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	8923610000
	Total equity and liabilites	65370790000
	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		Consolidated	Consolidated
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	Consolidated	Consolidated
	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	6300000	-11230000
2	Exchange differences on translation of foreign operations	43600000	36540000
	Total Amount of items that will not be reclassified to profit and loss	49900000	25310000
2	Income tax relating to items that will not be reclassified to profit or loss	1580000	-2830000
3	Amount of items that will be reclassified to profit and loss
1	Effective portion of gain/(loss) 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	153260000	42580000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			7983350000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			257850000
	Adjustments for decrease (increase) in inventories			-26130000
	Adjustments for decrease (increase) in trade receivables, current			-549280000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-262910000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-300000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			245740000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			69160000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			2543960000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			93750000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-13620000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			8200000
	Adjustments for dividend income			0
	Adjustments for interest income			805410000
	Adjustments for share-based payments			294340000
	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)			1508260000
	Net cash flows from (used in) operations			9491610000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			1739700000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			7751910000
	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			16250000
	Purchase of property, plant and equipment			4171320000
	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			0
	Purchase of other long-term assets			592740000
	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			0
	Interest received			601960000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-13507980000
	Net cash flows from (used in) investing activities	-17653830000
	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			5155290000
	Payments of lease liabilities			274690000
	Dividends paid			1892030000
	Interest paid			95910000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-33450000
	Net cash flows from (used in) financing activities			19436410000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			9534490000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			30570000
	Net increase (decrease) in cash and cash equivalents			9565060000
	Cash and cash equivalents cash flow statement at beginning of period			910050000
	Cash and cash equivalents cash flow statement at end of period			10475110000