What was filed
Sona BLW Precision Forgings told the exchanges that its Board of Directors met on 26 October 2026 and approved the unaudited standalone and consolidated financial results for the quarter and half year ended 30 September 2026, filed under Regulation 33 of the SEBI Listing Regulations with limited review reports from the statutory auditor, Walker Chandiok & Co LLP.
This intimation is the cover letter plus the auditor's review reports. The detailed line-item results — revenue, profit and so on — sit in the enclosed statements rather than in the letter itself.
The auditor's conclusion
The auditor's limited review of both the standalone and consolidated statements returned an unmodified conclusion: nothing came to its attention to suggest the statements were not prepared in line with Ind AS 34 or that they contained a material misstatement. A limited review is narrower in scope than a full audit, and the auditor notes it does not express an audit opinion.
For the consolidated numbers, the auditor relied on the work of another auditor for five subsidiaries, all located outside India. The filing quantifies those subsidiaries' contribution to the group figures but states the reliance did not modify its conclusion.
Group structure in view
Annexure 1 to the consolidated report lists the group: Sona BLW as the holding company, ten wholly owned subsidiaries spanning the Comstar and eDrive entities across the USA, Hong Kong, Mexico and China, plus a set of 54%-held Novelic and Nirsen entities in Serbia and Europe. One of these, Novelic India Private Limited, was incorporated on 28 November 2025.