Interim report
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October 26, 2026 SUBJECT: Outcome of Board Meeting Dear Sir / Madam, We wish to inform that the Board of Directors of the Company considered today and approved the unaudited financial results ( standalone & consolidated) for the quarter and half year ended on September 30, 2026. In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we are enclosing herewith the following documents, duly signed: - a) Unaudited Standalone Financial Results for the quarter and half year ended on September 30, 2026 along with limited review report; b) Unaudited Consolidated Financial Results for the quarter and half year ended on September 30, 2026 along with limited review report The meeting of Board of Directors of the Company commenced at 2:00 p.m. (IST) and concluded at 4:05 p.m. (IST). This is for your information and records. Thanking you, For SONA BLW PRECISION FORGINGS LIMITED Pankaj Gupta Senior Vice President (Legal), Company Secretary and Compliance Officer Enclosed: As above BSE Ltd. Regd. Office: Floor - 25, Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400 001. National Stock Exchange of India Ltd. Listing Deptt., Exchange Plaza, Bandra Kurla Complex, Bandra (East), Mumbai - 400 051 BSE Scrip Code: 543300 NSE Scrip: SONACOMS
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Walker Chandiok & Co LLP 21st Floor, DLF Square Jacaranda Marg, DLF Phase II, Gurugram - 122 002 Haryana, India T +91 124 462 8099 F +91 124 462 8001 Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Sona BLW Precision Forgings Limited 1. We have reviewed the accompanying statement of standalone unaudited financial results (‘the Statement’) of Sona BLW Precision Forgings Limited (‘the Company’) for the quarter ended 30 September 2026 and the year to date results for the period 01 April 2026 to 30 September 2026, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). 2. The Statement, which is the responsibility of the Company’s management and approved by the Company’s Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
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Independent Auditor’s Review Report on Standalone Unaudited Quarterly Financial Results and Year to Date Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (Cont’d) 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Arun Tandon Partner Membership No.: 517273 UDIN: 26517273GEIZCT4294 Place: New Delhi Date: 26 October 2026 Arun Tandon Digitally signed by Arun Tandon Date: 2026.10.26 13:26:32 +05'30'
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Walker Chandiok & Co LLP 21st Floor, DLF Square Jacaranda Marg, DLF Phase II, Gurugram - 122 002 Haryana, India T +91 124 462 8099 F +91 124 462 8001 Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) To the Board of Directors of Sona BLW Precision Forgings Limited 1. We have reviewed the accompanying statement of unaudited consolidated financial results (‘the Statement’) of Sona BLW Precision Forgings Limited (‘the Holding Company’) and its subsidiaries (the Holding Company and its subsidiaries together referred to as ‘the Group’), (refer Annexure 1 for the list of subsidiaries included in the Statement) for the quarter ended 30 September 2026 and the consolidated year to date results for the period 01 April 2026 to 30 September 2026 being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (‘Listing Regulations’). 2. This Statement, which is the responsibility of the Holding Company’s management and approved by the Holding Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, Interim Financial Reporting (‘Ind AS 34’), prescribed under section 133 of the Companies Act, 2013 (‘the Act’), and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity, issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with the Standards on Auditing specified under section 143(10) of the Act, and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable.
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Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) Cont’d) 4. Based on our review conducted and procedures performed as stated in paragraph 3 above and upon consideration of the review report of the other auditor referred to in paragraph 5 below, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in Ind AS 34, prescribed under section 133 of the Act, and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in accordance with the requirements of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. We did not review the interim financial results of five subsidiaries included in the Statement, whose financial information, before giving effect of consolidation adjustments, reflects total assets of ₹ 2,007.38 million as at 30 September 2026, and total revenues of ₹ 210.98 million and ₹ 389.59 million, total net profit /(loss) after tax of ₹ 5.55 million and (₹ 24.20) million, total comprehensive income/(loss) of ₹ 9.47 million and ( ₹ 19.80) million, for the quarter and six months period ended on 30 September 2026, respectively, and net cash outflows of ₹ 58.19 million for the period ended 30 September 2026, as considered in the Statement. These interim financial results have been reviewed by other auditor whose review report has been furnished to us by the management, and our conclusion in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on the review report of such other auditor and the procedures performed by us as stated in paragraph 3 above. Further, all the aforesaid subsidiaries are located outside India, whose interim financial results have been prepared in accordance with group accounting principles and which have been reviewed by other auditor under International Standards on Review Engagements 2410, Review of Interim Financial Information Performed by the Independent Auditor of the entity applicable in their respective countries. Our conclusion, in so far as it relates to the balances and affairs of these subsidiaries located outside India is based on the review report of other auditor. Our conclusion is not modified in respect of this matter with respect to our reliance on the work done by and the report of the other auditor. For Walker Chandiok & Co LLP Chartered Accountants Firm Registration No: 001076N/N500013 Arun Tandon Partner Membership No. 517273 UDIN: 26517273PEZLIH8462 Place: New Delhi Date: 26 October 2026 Arun Tandon Digitally signed by Arun Tandon Date: 2026.10.26 13:27:12 +05'30'
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Independent Auditor’s Review Report on Consolidated Unaudited Quarterly Financial Results and Year to Date Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) Cont’d) Annexure 1 List of entities included in the Statement S.No. Name of the holding Company 1. Sona BLW Precisions Forgings Limited Name of wholly owned subsidiaries (directly or indirectly) 1. Comstar Automotive Technologies Services Private Limited 2. Comstar Automotive USA LLC 3. Comstar Automotive Hongkong Limited 4. Comestel Automotive Technologies Mexicana Ltd 5. Comstar Automotive (Hangzhou) Co., Ltd 6. Comenergia Automotive Technologies Mexicana, S. DE R.L. DE C.V 7. Comestel Automotive Technologies Mexicana, S. DE R.L. DE C.V 8. Comstar Hong Kong Mexico No. 1, LLC 9. Sona Comstar eDrive Private Limited 10. Sona BLW eDrive Mexicana, S.A.P.I. DE C.V. Name of subsidiaries where the holding company holds 54% shareholding (directly or indirectly) 1. Novelic d.o.o. Beograd 2. Nirsen SRL 3. Novelic ESC DOOEL SKOPJE 4. Nirsen D.O.O 5. Novelic GMBH 6. Novelic India Private Limited* * incorporated as on 28 November 2025