Stolen Apple Watch
What can I do about my stolen Apple Watch? I can't track it down because the location isn't found
Apple Watch SE, watchOS 9
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If you have already checked the Find My app on your iphone and it does not show up then there is little else you can do to locate it.
The following article explains about the "Find My" options and other actions you can take
If your Apple Watch is lost or stolen – Apple Support (UK)