SONA BLW Precision Forgings Limited — Quarter ended March 31, 2026 (and year ended March 31, 2026)
SONA BLW PRECISION FORGINGS LIMITED
Registered and Corporate Office: Sona Enclave Village, Begumpur Khatola, Sector 35, Gurugram, Haryana – 122004, India
Telephone: +91 0124 476 8200
E-mail: investor@sonacomstar.com
Website: www.sonacomstar.com
CIN: L27300HR1995PLC083037
Statement of standalone financial results
Standalone Statement of Profit & Loss for the quarter and year ended March 31, 2026
(Figures in Million ₹, except per share data, unless stated otherwise)
| Particulars | Quarter ended March 31, 2026 (Unaudited) (refer note 1) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Unaudited) (refer note 1) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from operations | 11,715.77 | 11,277.98 | 7,700.76 | 41,236.74 | 32,262.98 |
| Foreign exchange gain (net) | 163.86 | 84.87 | 32.80 | 313.97 | 65.00 |
| Other income | 402.20 | 157.59 | 504.19 | 1,146.78 | 1,407.78 |
| Total income | 12,281.83 | 11,520.44 | 8,237.75 | 42,697.49 | 33,735.76 |
| Expenses | |||||
| Cost of materials consumed | 5,368.91 | 5,546.46 | 3,257.94 | 19,779.88 | 13,878.60 |
| Changes in inventories of finished goods and work-in-progress | 209.10 | (138.65) | 72.96 | (312.18) | 186.11 |
| Employee benefits expense | 1,022.16 | 957.25 | 602.97 | 3,469.15 | 2,453.26 |
| Finance costs | 60.19 | 40.32 | 41.80 | 187.39 | 279.08 |
| Depreciation and amortisation expense | 671.05 | 678.94 | 597.58 | 2,599.40 | 2,326.61 |
| Other expenses | 2,264.84 | 1,991.51 | 1,618.85 | 7,893.42 | 6,704.08 |
| Total expenses | 9,596.25 | 9,075.83 | 6,192.10 | 33,617.06 | 25,827.74 |
| Profit before exceptional items and tax | 2,685.58 | 2,444.61 | 2,045.65 | 9,080.43 | 7,908.02 |
| Exceptional items (Refer Note No. 3) | – | 399.48 | 25.73 | 507.91 | 192.85 |
| Profit before tax | 2,685.58 | 2,045.13 | 2,019.92 | 8,572.52 | 7,715.17 |
| Tax expense | |||||
| – Current tax | 695.92 | 488.24 | 490.53 | 1,893.16 | 1,885.95 |
| – Tax related to previous years | 9.13 | – | (7.62) | 9.13 | (7.62) |
| – Deferred tax (credit) / charge | (92.88) | 29.91 | 18.56 | 206.08 | 39.96 |
| Total tax expense | 612.17 | 518.15 | 501.47 | 2,108.37 | 1,918.29 |
| Profit for the period/year | 2,073.41 | 1,526.98 | 1,518.45 | 6,464.15 | 5,796.88 |
| Other comprehensive income | |||||
| Items that will not be reclassified to profit or loss | |||||
| Remeasurements gains/(losses) on defined benefit plans | 28.56 | (8.86) | 6.21 | 14.11 | (11.18) |
| Income tax relating to above mentioned item | (7.19) | 2.23 | (1.56) | (3.55) | 2.82 |
| Items that will be reclassified to profit or loss | |||||
| Effective portion of gain on designated portion of hedging instruments in a cash flow hedge | (193.00) | 49.24 | 140.23 | (366.50) | 19.29 |
| Income tax relating to above mentioned items | 48.58 | (12.40) | (35.29) | 92.25 | (4.85) |
| Other comprehensive (loss) / income for the period/year | (123.05) | 30.21 | 109.59 | (263.69) | 6.08 |
| Total comprehensive income for the period / year | 1,950.36 | 1,557.19 | 1,628.04 | 6,200.46 | 5,802.96 |
Paid up equity share capital (Face value: Rs. 10/- per share)
| 6,218.47 | 6,217.21 |
| 6,217.18 | 6,218.47 |
| 6,217.18 |
Total reserves (Year ended figures only)
| 52,196.52 | 47,734.10 |
Earnings per equity share of face value of Rs. 10/- each (not annualised for quarters)
| Particulars | March 31, 2026 | December 31, 2025 | March 31, 2025 | March 31, 2026 (year) | March 31, 2025 (year) |
|---|---|---|---|---|---|
| Earnings per share (Basic) (in ₹) | 3.33 | 2.46 | 2.44 | 10.40 | 9.57 |
| Earnings per share (Diluted) (in ₹) | 3.33 | 2.46 | 2.44 | 10.40 | 9.57 |
Standalone Balance Sheet as at March 31, 2026
(Figures in Million ₹, unless stated otherwise)
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| Property, plant and equipment | 15,369.80 | 11,040.09 |
| Right-of-use assets | 1,914.52 | 2,037.75 |
| Capital work-in-progress | 861.46 | 1,073.57 |
| Goodwill | 3,628.00 | 1,582.24 |
| Other intangible assets | 11,732.12 | 2,916.25 |
| Intangible assets under development | 61.75 | 627.11 |
| Financial assets | ||
| (i) Investments | 6,037.85 | 5,587.43 |
| (ii) Other financial assets | 508.32 | 497.77 |
| Income tax assets (net) | 24.04 | 26.16 |
| Other non-current assets | 767.17 | 688.35 |
| Total non-current assets | 40,905.03 | 26,076.72 |
| Current assets | ||
| Inventories | 5,492.75 | 3,076.51 |
| Financial assets | ||
| (i) Investments | 4,897.26 | 7,839.15 |
| (ii) Trade receivables | 10,760.33 | 6,281.64 |
| (iii) Cash and cash equivalents | 293.73 | 9,586.93 |
| (iv) Bank balances other than (iii) above | 1,913.83 | 2,525.69 |
| (v) Other financial assets | 3,991.86 | 5,096.69 |
| Other current assets | 1,509.62 | 1,056.93 |
| Total current assets | 28,859.38 | 35,463.54 |
| Total assets | 69,764.41 | 61,540.26 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| Equity share capital | 6,218.47 | 6,217.18 |
| Other equity | 52,196.52 | 47,734.10 |
| Total equity | 58,414.99 | 53,951.28 |
| LIABILITIES | ||
| Non-current liabilities | ||
| Financial liabilities | ||
| (i) Lease liabilities | 1,372.27 | 1,435.82 |
| (ii) Other financial liabilities | 2.75 | 2.24 |
| Provisions | 593.49 | 251.82 |
| Deferred tax liabilities (net) | 934.19 | 728.12 |
| Total non-current liabilities | 2,902.70 | 2,418.00 |
| Current liabilities | ||
| Financial liabilities | ||
| (i) Borrowings | 2,190.00 | – |
| (ii) Lease liabilities | 71.82 | 60.56 |
| (iii) Trade payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 952.83 | 453.28 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 3,190.89 | 2,481.44 |
| (iv) Other financial liabilities | 1,068.91 | 1,680.09 |
| Other current liabilities | 563.17 | 344.51 |
| Provisions | 326.93 | 88.86 |
| Current tax liabilities (net) | 82.17 | 62.24 |
| Total current liabilities | 8,446.72 | 5,170.98 |
| Total liabilities | 11,349.42 | 7,588.98 |
| Total equity and liabilities | 69,764.41 | 61,540.26 |
Standalone Cash Flow Statement for year ended March 31, 2026
(Figures in Million ₹, unless stated otherwise)
| Particulars | For the year ended March 31, 2026 (Audited) | For the year ended March 31, 2025 (Audited) |
|---|---|---|
| A. Cash flows from operating activities | ||
| Profit before income tax | 8,572.52 | 7,715.16 |
| Adjustments for: | ||
| Depreciation and amortisation expense | 2,599.40 | 2,326.61 |
| (Gain)/Loss on sale of property plant and equipment (net) | (19.27) | 1.30 |
| Share based payments | 246.47 | 287.64 |
| Unwinding of discount on fair valuation of security deposits and deferred payment liabilities | 8.56 | 31.93 |
| Provision for slow moving inventory | 61.98 | 21.82 |
| Fair value loss/(gain) on derivatives | 64.67 | 25.63 |
| Profit on sale of investments | (368.90) | (405.95) |
| Dividend income | (213.38) | (198.24) |
| Provision for warranty | 176.57 | 26.90 |
| Finance costs | 162.38 | 240.64 |
| Interest income | (534.22) | (788.25) |
| Unrealised foreign exchange loss/(gain) (net) | (250.34) | 17.17 |
| Operating profit before working capital changes | 10,506.44 | 9,302.36 |
| Changes in working capital | ||
| Movement in inventories | (717.83) | 17.59 |
| Movement in trade receivables | (2,737.62) | (459.75) |
| Movement in financial assets | (83.45) | 13.97 |
| Movement in other assets | (331.07) | (172.02) |
| Movement in trade payables | 573.69 | 240.86 |
| Movement in financial liabilities | 132.90 | (25.05) |
| Movement in provisions | 402.26 | (17.31) |
| Movement in other liabilities | 190.13 | 51.47 |
| Cash generated from operations | 7,935.45 | 8,952.12 |
| Direct taxes paid | (1,789.56) | (1,626.49) |
| Net cash flow generated from operating activities – Total (A) | 6,145.89 | 7,325.63 |
| B. Cash flows from investing activities | ||
| Payments for acquisition of property, plant and equipment, intangibles and capital work in progress including capital advances/payables | (3,903.41) | (3,766.00) |
| Proceeds from sale of property, plant and equipment | 127.46 | 14.76 |
| Fixed deposits created during the year | (15,190.54) | (28,611.26) |
| Fixed deposits matured during the year | 17,024.16 | 22,516.89 |
| Sale/(Purchase) of current investment (net) | 2,767.70 | (7,162.05) |
| Purchase consideration for business acquisition through slump sale | (16,426.32) | – |
| Purchase of non-current investments | (1,162.16) | (1,154.93) |
| Dividend received | 213.38 | 198.24 |
| Interest received | 1,142.73 | 595.94 |
| Net cash (used) in investment activities – Total (B) | (15,406.99) | (17,368.41) |
| C. Cash flows from financing activities | ||
| Proceeds/(Repayment) from short term borrowings (net) | 2,190.00 | (1,843.84) |
| Repayment of long term borrowings | – | (3,442.99) |
| Proceeds from long term borrowings | – | 2,956.25 |
| Repayment of deferred payment liabilities | (10.56) | (33.45) |
| Repayment of principal amount of lease liabilities | (62.04) | (51.13) |
| Interest paid on lease liabilities | (138.17) | (143.03) |
| Dividend paid | (1,989.91) | (1,892.03) |
| Proceeds from issue of equity shares [including securities premium, (net)] | 2.79 | 23,931.53 |
| Interest paid | (24.21) | (97.61) |
| Net cash flow generated from/(used in) financing activities – Total (C) | (32.10) | 19,383.70 |
| D. Net increase/(decrease) in cash and cash equivalents (A)+(B)+(C) | (9,293.20) | 9,340.92 |
| E. Cash and cash equivalents at the beginning of the year | 9,586.93 | 246.01 |
| F. Cash and cash equivalents at the end of the period (D)+(E) | 293.73 | 9,586.93 |
Breakdown of Cash and cash equivalents at the end of the period
| Description | March 31, 2026 | March 31, 2025 |
|---|---|---|
| Balances in current accounts | 293.67 | 166.41 |
| Cash on hand | 0.06 | 0.06 |
| Bank deposits with original maturity of less than three months | – | 9,420.46 |
| Balances per statement of cash flows | 293.73 | 9,586.93 |
Consolidated Statement of Profit & Loss for the quarter and year ended March 31, 2026
(Figures in Million ₹, except per share data, unless stated otherwise)
| Particulars | Quarter ended March 31, 2026 (Unaudited) (refer note 1) | Quarter ended December 31, 2025 (Unaudited) | Quarter ended March 31, 2025 (Unaudited) (refer note 1) | Year ended March 31, 2026 (Audited) | Year ended March 31, 2025 (Audited) |
|---|---|---|---|---|---|
| Income | |||||
| Revenue from operations | 12,574.97 | 11,997.62 | 8,647.50 | 44,494.60 | 35,460 |