Unison Metals filed its 36th Annual Report for FY26 with BSE on September 5, 2026, reporting consolidated revenue from operations of ₹49,865.64 lakhs and a standalone net profit of ₹181.43 lakhs.

The company has scheduled its 36th Annual General Meeting (AGM) for September 30, 2026, at 11:00 AM at its registered office in GIDC Vatva, Ahmedabad. The record date for voting eligibility is September 23, 2026, with the Register of Members and Share Transfer Books remaining closed from September 21, 2026 to September 30, 2026.

Financial Performance

The company's financial results for FY26 reflect growth on both standalone and consolidated bases. The following table summarises key financial metrics:

On a standalone basis, finance costs declined to ₹131.53 lakhs from ₹258.71 lakhs in the prior year, reflecting substantial repayment of long-term debt. The standalone total debt-equity ratio improved to 0.56 from 1.39, and the debt service coverage ratio rose to 1.62 from 0.69. The company transferred ₹179.23 lakhs to reserves during the year. No dividend was recommended for FY26.

Capital Structure and Share Subdivision

During FY26, the company allotted 1,36,01,287 equity shares of face value ₹10 each at an issue price of ₹25 per share via a rights issue, increasing paid-up share capital by ₹13,60,12,870 and securities premium by ₹20,40,19,305. Subsequently, at the 35th AGM held on September 29, 2025, shareholders approved a subdivision of each equity share of face value ₹10 into 10 equity shares of face value ₹1 each. The record date for the subdivision was November 28, 2025, and NSDL assigned new ISIN INE099D01026 effective from that date. As at March 31, 2026, the paid-up share capital stood at ₹29,62,22,870, comprising 29,62,22,870 equity shares of face value ₹1 each.

Subsidiary Performance

Chandanpani Limited (formerly Chandanpani Private Limited), the wholly owned subsidiary, reported the following for FY26:

AGM Agenda

The AGM notice outlines the following business items:

Ordinary Business

• Adoption of audited standalone and consolidated financial statements for FY26 ended March 31, 2026.
• Re-appointment of Mr. Maheshbhai V. Changrani (DIN: 00153615) as a director, who retires by rotation.

Special Business

1. Cost Auditor Remuneration: Ratification of remuneration of ₹60,000 including GST to M/s. K V M & Co., Cost Accountants, for the cost audit of FY27.
2. Related Party Transaction with UFPL: Approval for contracts with Unison Forgings Private Limited for an aggregate value not exceeding ₹100 crore during FY27.
3. Related Party Transaction with Subsidiary: Approval for Chandanpani Limited to enter into contracts with Unison Forgings Private Limited for an aggregate value not exceeding ₹100 crore during FY27.

Key AGM Dates

Related Party Transaction Details

The proposed transactions with Unison Forgings Private Limited (UFPL) are expected to comprise purchase, sale or supply of goods or services, or borrowings in the ordinary course of business on an arm's length basis. Mr. Tirth Uttam Mehta is a common director between Unison Metals, Chandanpani Limited, and UFPL, creating the related party relationship. The ₹100 crore cap constitutes 20.054% of the company's annual consolidated turnover for FY26.

The following table details previous transactions between the parties in FY26:

For borrowings from UFPL, the applicable interest rate is 8%, with repayment terms of 3 years for Unison Metals and 5 years for Chandanpani Limited, both unsecured and for working capital purposes. The proposed ₹100 crore cap for the CPL–UFPL transaction constitutes 35.131% of CPL's annual standalone turnover for FY26.

Auditors and Compliance

M/s. Purushottam Khandelwal & Co. (FRN: 123825W), Chartered Accountants, served as statutory auditors. The standalone audit report carries an unqualified opinion, while the consolidated audit report carries a qualified opinion relating to the Group's investment in associate Chandanpani Enterprise, where the auditors were unable to obtain sufficient audit evidence about the fair value of the associate's investment in a foreign entity carried at ₹198.89 lakhs. The secretarial audit was conducted by M/s. G R Shah & Associates. The secretarial audit report noted certain inadvertent compliance observations related to shareholding disclosures and report submissions, all of which were subsequently rectified and clarified to BSE.

Unison Metals Limited approved the incorporation of two wholly owned subsidiaries during its board meeting held on August 22, 2026. The decision marks a structural expansion for the company, which will disclose further details regarding the new entities in subsequent filings.

The Board of Directors convened at 3:00 pm and adjourned at approximately 3:45 pm on Saturday, August 22, 2026. The approval was made pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Corporate Action Details

The company informed the Bombay Stock Exchange that upon the formation of the subsidiaries, relevant information required under Regulation 30 of the SEBI (LODR) Regulations, 2015, will be intimated accordingly. Mitaliben R. Patel, Company Secretary and Compliance Officer, signed the disclosure.

No financial metrics or operational data were disclosed in this filing.