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Board approved rights issue of up to Rs 40 Cr to existing shareholders and acquisition of 70% (55.44 lakh shares) of Unique Cookware for Rs 10.41 Cr cash, completion by 1 Nov 2027. Second named acquisition since IPO plan alongside large rights issue marks shift to acquisition-led growth; cookware manufacturing extends beyond pure trading and pending cross-border brand deal. Rights price, ratio, record date and use of proceeds not disclosed; year-long completion window; target financials and update on earlier overseas deal not provided.