diff --git a/IGC/Compiler/Optimizer/PreCompiledFuncImport.cpp b/IGC/Compiler/Optimizer/PreCompiledFuncImport.cpp
index d7fe4a79a41b..bd58df17ebd0 100644
--- a/IGC/Compiler/Optimizer/PreCompiledFuncImport.cpp
+++ b/IGC/Compiler/Optimizer/PreCompiledFuncImport.cpp
@@ -486,6 +486,19 @@ bool PreCompiledFuncImport::runOnModule(Module &M) {
     return false;
   }
 
+  // A kernel that requires SIMD32 bypasses the "requiredSimdSize == 0" guards in
+  // COpenCLKernel::checkSIMDCompileConds() that otherwise keep calls out of SIMD32
+  // on platforms needing the fused-EU call workaround, so emulation left in call
+  // form generates silently wrong code (issue #397). Keep it inlined instead,
+  // unless a call form was explicitly requested through EmulationFunctionControl.
+  const ModuleMetaData *modMD = m_pCtx->getModuleMetaData();
+  if (m_enableCallForEmulation && (int)IGC_GET_FLAG_VALUE(EmulationFunctionControl) == FLAG_FCALL_DEFAULT &&
+      m_pCtx->platform.requireCallWA() &&
+      (modMD->csInfo.forcedSIMDSize == 32 ||
+       llvm::any_of(modMD->FuncMD, [](const auto &E) { return E.second.requiredSubGroupSize == 32; }))) {
+    m_enableCallForEmulation = false;
+  }
+
   m_roundingMode = m_pCtx->m_DriverInfo.DPEmulationRoundingMode();
   m_flushDenorm = (m_pCtx->m_DriverInfo.DPEmulationFlushDenorm()) ? 1 : 0;
   m_flushToZero = (m_pCtx->m_DriverInfo.DPEmulationFlushToZero()) ? 1 : 0;
diff --git a/IGC/ocloc_tests/features/fp64_emu/fp64_emu_no_call_when_simd32_required.cl b/IGC/ocloc_tests/features/fp64_emu/fp64_emu_no_call_when_simd32_required.cl
new file mode 100644
index 000000000000..ecf39561bc62
--- /dev/null
+++ b/IGC/ocloc_tests/features/fp64_emu/fp64_emu_no_call_when_simd32_required.cl
@@ -0,0 +1,63 @@
+/*========================== begin_copyright_notice ============================
+
+Copyright (C) 2026 Intel Corporation
+
+SPDX-License-Identifier: MIT
+
+============================= end_copyright_notice ===========================*/
+
+// Regression test for github issue #397: wrong FP64 results when a kernel
+// requires SIMD32 on a platform without native FP64.
+//
+// Background:
+//   On platforms without native FP64 (e.g. DG2, TGLLP) PreCompiledFuncImport
+//   rewrites double arithmetic into __igcbuiltin_dp_* calls and, for the slow DP
+//   emulation builtins, keeps them as subroutines/stack calls instead of inlining
+//   them.
+//
+//   IGC otherwise avoids SIMD32 whenever the function group contains calls on
+//   platforms that need the fused-EU call workaround: ForceLowestSIMDForStackCalls
+//   and the requireCallWA() SIMD32 bail-out in COpenCLKernel::checkSIMDCompileConds().
+//   Both of those guards only apply when no sub-group size is required, so a kernel
+//   with intel_reqd_sub_group_size(32) (or SPIR-V OpExecutionMode SubgroupSize 32)
+//   reached SIMD32 codegen with the emulation still in call form. The generated code
+//   is wrong with no diagnostic: the double returned by an emulated call is replaced
+//   by an unrelated live value of the caller, so e.g. rsqrt() yields another local.
+//
+// Expected behavior:
+//   With the fix the emulation is inlined for such kernels, so no call to any
+//   __igcbuiltin_dp_* function is emitted and no stack call is created.
+
+// UNSUPPORTED: system-windows
+// REQUIRES: regkeys, dg2-supported, llvm-16-plus
+
+// RUN: ocloc compile -file %s -device dg2 \
+// RUN: -options "-igc_opts 'DumpASMToConsole=1' -cl-fp64-gen-emu" \
+// RUN: -internal_options "-cl-ext=-all,+cl_khr_fp64,+cl_intel_subgroups" 2>&1 \
+// RUN:   | FileCheck %s --implicit-check-not="Stack call has been detected" \
+// RUN:                  --implicit-check-not="___igcbuiltin_dp_"
+
+// COM: The two patterns above are checked over the whole output rather than with
+// COM: leading CHECK-NOT directives, which would only guard the region ahead of
+// COM: the first positive match. The kernel must still be generated, so the
+// COM: absence of the emulation calls cannot be satisfied by an empty dump.
+// CHECK: .kernel dp_sg32
+
+#pragma OPENCL EXTENSION cl_khr_fp64 : enable
+
+__attribute__((intel_reqd_sub_group_size(32))) __kernel void dp_sg32(__global double *in, __global double *out) {
+  int lid = get_local_id(0) & 31;
+  double x = in[lid];
+  double acc = 0.0;
+  for (uint j = 0; j < 32; j++) {
+    double s = intel_sub_group_shuffle(x, j);
+    double d = s - x;
+    double r2 = d * d;
+    double inv = rsqrt(r2);
+    double t = 0.0;
+    if (j != (uint)lid)
+      t = x * s * inv * inv;
+    acc -= d * t;
+  }
+  out[lid] = acc;
+}