A meeting of the Board of Directors of Unison Metals Limited was held on Friday, 14th August, 2026, commencing at 02:00 P.M. and closing at 04:30 P.M. The meeting was conducted pursuant to Regulation 30 (Schedule III Part A(4)) and Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The Board considered and approved the following item:

1. Unaudited Standalone and Consolidated Financial Results along with Limited Review Report of the Company for the quarter ended June 30, 2026.

The results were recommended for adoption by the Audit Committee in its meeting held on August 14, 2026.

Standalone Financial Highlights (Q1 FY27)

  • Revenue from Operations: ₹5,768.00 lakhs
  • Total Income: ₹5,768.00 lakhs
  • Total Expenses: ₹5,670.98 lakhs
  • Profit Before Tax: ₹97.02 lakhs
  • Tax Expense: ₹25.00 lakhs (Current Tax: ₹12.48 lakhs, Prior Period Tax: ₹32.37 lakhs, Deferred Tax Credit: ₹(19.89) lakhs)
  • Profit for the Period (Continuing Operations): ₹84.54 lakhs
  • Total Comprehensive Income for the Period: ₹83.94 lakhs
  • Paid-up Equity Share Capital: ₹2,962.23 lakhs (Face Value ₹1 per share)
  • Earnings Per Share (Basic & Diluted): ₹0.03

Consolidated Financial Highlights (Q1 FY27)

  • Revenue from Operations: ₹13,213.52 lakhs
  • Other Income: ₹16.26 lakhs
  • Total Income: ₹13,229.78 lakhs
  • Total Expenses: ₹12,990.56 lakhs
  • Profit Before Tax: ₹239.22 lakhs
  • Tax Expense: ₹47.60 lakhs
  • Profit for the Period (Continuing Operations): ₹191.62 lakhs
  • Share of Profit of Associates: ₹Nil
  • Profit for the Period: ₹191.62 lakhs
  • Total Comprehensive Income for the Period: ₹190.56 lakhs
  • Paid-up Equity Share Capital: ₹2,962.23 lakhs (Face Value ₹1 per share)
  • Earnings Per Share (Basic & Diluted): ₹0.06

Segment Reporting (Consolidated)

The Group operates under two segments: Stainless Steel Division and Chemical Division (comprising Ceramic and Sodium Silicate).

  • Segment Revenue (Q1 FY27): Stainless Steel (₹11,596.58 lakhs), Ceramic (₹80.87 lakhs), Sodium Silicate (₹1,536.07 lakhs)
  • Segment Results (Q1 FY27): Stainless Steel (₹6,038.88 lakhs), Ceramic (₹13.58 lakhs), Sodium Silicate (₹674.95 lakhs)
  • Segment Assets (as of June 30, 2026): Stainless Steel (₹9,811.05 lakhs), Ceramic (₹2,905.26 lakhs), Sodium Silicate (₹2,783.65 lakhs), Unallocable Assets (₹13,611.07 lakhs)
  • Total Assets: ₹29,111.03 lakhs

Key Notes and Disclosures

1. Naaptol Dispute: The Company has outstanding receivables from Naaptol amounting to ₹113.12 lakhs. Inventory of Utensils lying at their warehouse amounts to ₹105.85 lakhs. Naaptol has appointed an arbitrator to resolve the dispute. The Company has approached the Hon'ble High Court at Mumbai to rescind this appointment and seek an independent arbitrator. The management is confident of recoverability but has made a provision at 10% per annum beginning FY 2020-21. The aggregate provision as of June 30, 2026, stands at 62.50%.

2. Auditor's Qualification (Consolidated): The review report contained a qualification regarding the Group's investment in an associate, Chandanpani Enterprise, valued at ₹29,111.03 lakhs. The associate holds an investment in a foreign entity (Group's share: ₹100.80 lakhs as of March 31, 2026). Due to the unavailability of financial information, the auditor could not obtain appropriate evidence pertaining to the fair value of this foreign investment as of June 30, 2026, and March 31, 2026, and thus could not ascertain if any adjustment to the carrying value was necessary.

3. Share Sub-division: The Board, on September 29, 2025, approved the sub-division of each equity share of face value ₹10 into 10 equity shares of face value ₹1. A new ISIN (INE099D01026) was assigned effective the record date of November 28, 2025. All historical EPS figures have been restated for comparability.

4. Capital Raising: During FY 2025-26, on July 12, 2025, the Company issued and allotted 1,36,01,287 equity shares of face value ₹10 each at an issue price of ₹25 per share (including a securities premium of ₹15 per share), increasing paid-up share capital by ₹1,360.13 lakhs and securities premium by ₹2,040.19 lakhs.

The financial results are prepared in accordance with Indian Accounting Standards (Ind AS).