# EDGAR Filing Document

**Accession Number:** 0001810806
**File Stem:** 0001810806-26-000013
**Filing Date:** 2026-2
**Character Count:** 27276
**Document Hash:** 868ecdac6d8f3431c287c40a3fb857f8
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001810806-26-000013.hdr.sgml**: 20260211

**ACCESSION NUMBER**: 0001810806-26-000013

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 15

**FILED AS OF DATE**: 20260211

**DATE AS OF CHANGE**: 20260211

**EFFECTIVENESS DATE**: 20260211

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Unity Software Inc.
- **CENTRAL INDEX KEY:** 0001810806
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 270334803
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293391
- **FILM NUMBER:** 26621744

**BUSINESS ADDRESS:**
- **STREET 1:** 116 NEW MONTGOMERY STREET
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94105-3607
- **BUSINESS PHONE:** (415) 638-9950

**MAIL ADDRESS:**
- **STREET 1:** 116 NEW MONTGOMERY STREET
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94105-3607

**As filed with the U.S. Securities and Exchange Commission on February 11, 2026**

**Registration No. 333-** 

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

***UNDER***

***THE SECURITIES ACT OF 1933***

---

| | |
|:---|:---|
| | **UNITY SOFTWARE INC.** |
| **(Exact name of registrant as specified in its charter)** | **(Exact name of registrant as specified in its charter)** |

---

---

| | | |
|:---|:---|:---|
| **Delaware** | | **27-0334803** |
| **(State or other jurisdiction of<br>incorporation or organization)** | | **(I.R.S. Employer<br>Identification No.)** |
| | **116 New Montgomery St** | |
| | **San Francisco, California 94105-3607** | |
| | **(Address, including zip code, of principal executive offices)** | |

---

---

| |
|:---|
| **Unity Software Inc. 2020 Equity Incentive Plan** |
| **Unity Software Inc. ironSource Share Incentive Plan**<br>**(formerly ironSource Ltd. 2021 Share Incentive Plan)** |
| **(Full titles of the plans)** |

---

---

| |
|:---|
| **Matthew Bromberg** |
| **President and Chief Executive Officer** |
| **Unity Software Inc.** |
| **116 New Montgomery St** |
| **San Francisco, California 94105-3607** |
| **(415) 638-9950** |
| **(Name, address and telephone number, including area code, of agent for service)** |

---

---

| | | |
|:---|:---|:---|
|  | *Copies to:* |  |
| **Rachael Proffitt**<br>**Siana Lowrey**<br>**Julia Boesch**<br>**Cooley LLP**<br>**3 Embarcadero Center, 20**<sup>th</sup> **Floor**<br>**San Francisco, California 94111**<br>**(415) 693-2000** |  | **Rebecca Boyden**<br>**Unity Software Inc.**<br>**116 New Montgomery St**<br>**San Francisco, California, 94105**<br>**(415) 638-9950** |

---

---

| | | | |
|:---|:---|:---|:---|
| Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act. | Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act. | Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act. | Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act. |
| Large accelerated filer | ☒ | Accelerated filer | ☐ |
| Non**-**accelerated filer | ☐ | Smaller reporting company | ☐ |
| | | Emerging growth company | ☐ |
| If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. | If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. | If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. | ☐ |

---

------

**EXPLANATORY NOTE**

**2020 Equity Incentive Plan**

The 2020 Equity Incentive Plan (the "2020 Plan") of Unity Software Inc. (the "Registrant") provides that the total number of shares of the Registrant's Common Stock (the "Common Stock") reserved for issuance under the 2020 Plan will automatically increase on January 1st of each year for a period of ten years commencing on January 1, 2021 and ending on (and including) January 1, 2030, in an amount equal to 5% of the total number of shares of Common Stock outstanding on December 31 of the preceding year or a lesser number of shares determined by the Registrant's Board of Directors (the "Board"). The Board previously delegated authority to administer the 2020 Plan to the Human Capital and Compensation Committee of the Board (the "Committee") and prior to January 1, 2026, the Committee recommended, and the Board approved, an increase equal to 2.5% of the total number of shares of Common Stock outstanding on December 31, 2025. Accordingly, on January 1, 2026, the number of shares of Common Stock reserved under the 2020 Plan increased by an additional 10,821,493 shares.

**Unity Software Inc. ironSource Share Incentive Plan**

The Registrant's ironSource Share Incentive Plan (the "ironSource Plan"), as amended and restated on November 30, 2022, provides that the total number of shares of Common Stock reserved for issuance under the ironSource Plan will automatically increase on January 1st of each year for a period of up to ten years, commencing on January 1, 2023 and ending on (and including) January 1, 2030, in an amount equal to the lesser of (i) 5,603,453 (five percent (5%) of the total number of ordinary shares of ironSource Ltd. outstanding immediately prior to the Effective Time (as defined in the ironSource Plan) multiplied by the Exchange Ratio defined under the Agreement and Plan of Merger, dated as of July 13, 2022, by and among the Registrant, Ursa Aroma Merger Subsidiary Ltd. and ironSource Ltd.), and (ii) an amount determined by the Registrant's Board of Directors, if so determined prior to the January 1 of the calendar year in which the increase will occur; in all events subject to adjustment as provided in Section 13.1 of the ironSource Plan; provided, however, that such increase is permitted under the ironSource Plan only to the extent permitted under Rule 303A.08 of the New York Stock Exchange Listed Company Manual and applicable guidance thereunder and shall be deemed modified as needed to comport with such listing rule and guidance. Prior to January 1, 2026, the Board, upon recommendation of the Committee, determined that there would not be an automatic increase to the number of shares of Common Stock reserved for issuance under the ironSource Plan on January 1, 2026. The Company is registering 6,668,947 shares available for issuance as a result of prior annual evergreen increases under the ironSource Plan.

The Registrant previously registered shares of its Common Stock for issuance under the 2020 Plan on a Registration Statement on Form S-8 (File No. 333-248882) filed with the Securities and Exchange Commission (the "SEC") on September 18, 2020 and subsequent Registration Statements on Form S-8 (File Nos. 333-253935, 333-262905, 333-270057, 333-277544 and 333-285151) filed with the SEC on March 5, 2021, February 22, 2022, February 27, 2023, February 29, 2024, and February 24, 2025 respectively (together, the "2020 Plan Forms S-8"). The Registrant previously registered shares of its Common Stock for issuance under the ironSource Plan on a Registration Statement on Form S-8 (File No. 333-268211) filed with the SEC on November 7, 2022 and a subsequent Registration Statement on Form S-8 (File No. 333-285151) filed with the SEC on February 24, 2025 (together with the 2020 Plan Forms S-8, the "Prior Forms S-8").

This Registration Statement relates to securities of the same class as that to which the Prior Forms S-8 relate and is submitted in accordance with General Instruction E to Form S-8.

------

**PART II**

**ITEM 3. INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE**

The following documents filed by the Registrant with the SEC are incorporated by reference into this Registration Statement:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)The contents of the Prior Forms S-8 relating to (i) the 2020 Plan previously filed with the SEC on September 18, 2020 (<u>[File No. 333-248882](https://www.sec.gov/Archives/edgar/data/1810806/000119312520248526/d89382ds8.htm)</u>), March 5, 2021 (<u>[File No. 333-253935](https://www.sec.gov/Archives/edgar/data/1810806/000181080621000054/a2021-03x05formsx8evergreen.htm)</u>), February 22, 2022 (<u>[File No. 333-262905](https://www.sec.gov/Archives/edgar/data/1810806/000181080622000006/a2021-02x22formsx8.htm)</u>), February 27, 2023 (<u>[File No. 333-27](https://www.sec.gov/Archives/edgar/data/1810806/000181080623000018/a2023-02x27formsx8.htm)[0057](https://www.sec.gov/Archives/edgar/data/1810806/000181080623000018/a2023-02x27formsx8.htm)</u>), February 29, 2024 (<u>[File No.](https://www.sec.gov/Archives/edgar/data/1810806/000181080624000056/a2024-02x29formsx8.htm)[333-277544](https://www.sec.gov/Archives/edgar/data/1810806/000181080624000056/a2024-02x29formsx8.htm)</u>), and February 24, 2025 (File No. 333-285151) and (ii) the ironSource Plan, previously filed with the SEC on November 7, 2022 (<u>[File No. 333-268211](https://www.sec.gov/Archives/edgar/data/1810806/000119312522279047/d408654ds8.htm)</u>) and on February 24, 2025 (<u>[File No.](https://www.sec.gov/Archives/edgar/data/1810806/000181080625000028/a2025-02x21formsx8.htm)[333-285151](https://www.sec.gov/Archives/edgar/data/1810806/000181080625000028/a2025-02x21formsx8.htm)</u>)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)The Registrant's <u>[Annual Report on Form 10-K for the year ended December 31, 202](https://www.sec.gov/Archives/edgar/data/1810806/000181080626000011/unity-20251231.htm)[5](https://www.sec.gov/Archives/edgar/data/1810806/000181080626000011/unity-20251231.htm)</u>, which includes audited financial statements for the Registrant's latest fiscal year, filed with the SEC on February 11, 2026;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)The description of the Registrant's Common Stock which is contained in a registration statement on <u>[Form 8-A](https://www.sec.gov/Archives/edgar/data/1810806/000119312520241491/d32165d8a12b.htm)</u> filed on September 9, 2020 under the Exchange Act of 1934, as amended (the "Exchange Act"), including any amendment or report filed for the purpose of updating such description, including <u>[Exhibit 4.3](https://www.sec.gov/Archives/edgar/data/1810806/000181080621000052/exhibit43-descriptionofthe.htm)</u> of the Registrant's Annual Report on Form 10-K for the year ended December 31, 2020, filed with the SEC on March 5, 2021 (File No. 001-39497).

All documents filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date of this Registration Statement, and prior to the filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which de-registers all securities then remaining unsold, shall be deemed to be incorporated by reference in this Registration Statement and to be a part hereof from the date of filing of such documents, except as to any portion of any future annual, quarterly or current report of the Registrant or document that is not deemed filed under such provisions. Unless expressly incorporated into this Registration Statement, a report (or portion thereof) "furnished" on Form 8-K shall not be incorporated by reference into this Registration Statement.

Any statement contained in a document incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein or in any other subsequently filed document which also is or is deemed to be incorporated by reference herein modifies or supersedes such statement. Any statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

------

**Item 8. EXHIBIT INDEX**

**EXHIBIT INDEX**

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| | | | | | |
|:---|:---|:---|:---|:---|:---|
| | | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** | **Incorporated by Reference** |
|<br>**Exhibit Number** |<br>**Description of Exhibit** | **Form** | **File Number** | **Exhibit** | **Filing Date** |
| 4.1 | <u>[Amended and Restated Certificate of Incorporation of the Registrant](https://www.sec.gov/Archives/edgar/data/1810806/000119312520251256/d440188dex31.htm)</u> | 8-K | 001-39497 | 3.1 | September 22, 2020 |
| 4.2 | <u>[Amended and Restated Bylaws of the Registrant](https://www.sec.gov/Archives/edgar/data/1810806/000181080623000161/exhibit32-q32023.htm)</u> | 8-K | 001-39497 | 3.2 | September 8, 2023 |
| 4.3 | <u>[Specimen common stock certificate of the Registrant](https://www.sec.gov/Archives/edgar/data/1810806/000119312520241459/d908875dex41.htm)</u> | S-1/A | 333-248255 | 4.1 | September 9, 2020 |
| 5.1\* | <u>[Opinion of Cooley LLP](exhibit51-2026x02x11formsx8.htm)</u> |  |  |  |  |
| 23.1\* | <u>[Consent of Cooley LLP (included in Exhibit 5.1)](exhibit51-2026x02x11formsx8.htm)</u> |  |  |  |  |
| 23.2\* | <u>[Consent of Independent Registered Public Accounting Firm](ex232-2026x02x11formsx8.htm)</u> |  |  |  |  |
| 24.1\* | <u>[Power of Attorney (included on the signature page of this Form S-8)](#ia2db3b78b3e34bc1870c767112d8d053_13)</u> |  |  |  |  |
| 99.1 | <u>[Unity Software Inc. 2020 Equity Incentive Plan and related form agreements](https://www.sec.gov/Archives/edgar/data/1810806/000181080625000095/ex-1042020equityincentivep.htm)</u> | 10-Q | 001-39497 | 10.4 | May 7, 2025 |
| 99.2 | <u>[Unity Software Inc. ironSource Share Incentive Plan and related form agreements](https://www.sec.gov/Archives/edgar/data/1810806/000181080625000095/ex-105ironsourceshareincen.htm)</u> | 10-Q | 001-39497 | 10.5 | May 7, 2025 |
| 107\* | <u>[Filing Fee Table](exfilingfees.htm)</u> |  |  |  |  |

---

\* Filed herewith.

------

**SIGNATURES**

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of San Francisco, State of California, on this 11th day of February, 2026.

---

| | |
|:---|:---|
| **UNITY SOFTWARE INC.** | **UNITY SOFTWARE INC.** |
| By: | */s/ Jarrod Yahes* |
|  | Jarrod Yahes |
|  | Senior Vice President, Chief Financial Officer |
|  | *(Principal Financial Officer)* |

---

------

**POWER OF ATTORNEY**

**KNOW ALL PERSONS BY THESE PRESENTS,** that each person whose signature appears below constitutes and appoints Jarrod Yahes and Rebecca Boyden, and each of them, as his or her true and lawful attorneys-in-fact and agents, each with the full power of substitution, for him or her and in their name, place or stead, in any and all capacities, to sign any and all amendments to this Registration Statement (including post-effective amendments), and to file the same, with all exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents or any of them, or his, her or their substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, as amended, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ Matthew Bromberg | President, Chief Executive Officer, and Director | February 11, 2026 |
| Matthew Bromberg | *(Principal Executive Officer)* |  |
| /s/ Jarrod Yahes | Senior Vice President, Chief Financial Officer | February 11, 2026 |
| Jarrod Yahes | *(Principal Financial Officer)* |  |
| /s/ Mark Barrysmith | Chief Accounting Officer | February 11, 2026 |
| Mark Barrysmith | *(Principal Accounting Officer)* |  |
| /s/ James M. Whitehurst | Chair of the Board of Directors | February 11, 2026 |
| James M. Whitehurst |  |  |
| /s/ Roelof Botha | Director | February 11, 2026 |
| Roelof Botha |  |  |
| /s/ Mary Schmidt Campbell | Director | February 11, 2026 |
| Mary Schmidt Campbell, Ph.D. |  |  |
| /s/ Robynne Daly | Director | February 11, 2026 |
| Robynne Daly |  |  |
| /s/ Shlomo Dovrat | Director | February 11, 2026 |
| Shlomo Dovrat |  |  |
| /s/ Egon Durban | Director | February 11, 2026 |
| Egon Durban |  |  |
| /s/ Barry Schuler | Director | February 11, 2026 |
| Barry Schuler |  |  |
| /s/ Keisha Smith | Director | February 11, 2026 |
| Keisha Smith |  |  |

---

## Ex-Filing

?xml version='1.0' encoding='ASCII'? exfilingfees

(1)&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended, this Registration Statement shall also cover any additional shares of common stock of Unity Software Inc. (the "Registrant") that become issuable under the plans set forth herein by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of the Registrant's common stock, as applicable.

(2)&nbsp;&nbsp;&nbsp;&nbsp;Estimated in accordance with Rules 457(c) and 457(h) solely for purposes of calculating the registration fee on the basis of $20.45, the average of the high and low prices of the Registrant's common stock as reported on the New York Stock Exchange on February 11, 2026.

(4)&nbsp;&nbsp;&nbsp;&nbsp;Represents additional shares of common stock available for issuance as a result of previous annual evergreen increases under the Unity Software Inc. ironSource Share Incentive Plan.10,821, 4936,668,94720.4520.450000001810806S-8EX-FILING FEESxbrli:sharesiso4217:USDutr:Rate00018108062026-02-112026-02-11000181080612026-02-112026-02-11000181080622026-02-112026-02-11

**Exhibit 107**

**Calculation of Filing Fee Table**

**Form S-8**

**Unity Software Inc.**

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
| Table 1 – Newly Registered Securities | Table 1 – Newly Registered Securities | Table 1 – Newly Registered Securities | Table 1 – Newly Registered Securities | Table 1 – Newly Registered Securities | Table 1 – Newly Registered Securities | Table 1 – Newly Registered Securities | Table 1 – Newly Registered Securities |
| **Security Type** | **Security Class Title** | **Fee Calculation Rule** | **Amount Registered**<sup>(1)</sup> | **Proposed Maximum Offering Price Per Unit** | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Equity | Common Stock | Other<sup>(2)</sup> | 10821493<sup>(3)</sup> | $20.45<sup>(2)</sup> | $221299531.85 | 0.0001381 | $30562 |
| Equity | Common Stock | Other<sup>(2)</sup> | 6668947<sup>(4)</sup> | $20.45<sup>(2)</sup> | $136379966.15 | 0.0001381 | $18835 |
| Total Offering Amounts | Total Offering Amounts | Total Offering Amounts | Total Offering Amounts | – | $357679498.00 | – | $49397 |
| Total Fees Previously Paid | Total Fees Previously Paid | Total Fees Previously Paid | Total Fees Previously Paid | – | – | – | – |
| Total Fee Offsets | Total Fee Offsets | Total Fee Offsets | Total Fee Offsets | – | – | – | – |
| Net Fee Due | Net Fee Due | Net Fee Due | Net Fee Due | – | – | – | $49397 |

---

(1)&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to Rule 416(a) promulgated under the Securities Act of 1933, as amended, this Registration Statement shall also cover any additional shares of common stock of Unity Software Inc. (the "Registrant") that become issuable under the plans set forth herein by reason of any stock dividend, stock split, recapitalization, or other similar transaction effected that results in an increase to the number of outstanding shares of the Registrant's common stock, as applicable.

(2)&nbsp;&nbsp;&nbsp;&nbsp;Estimated in accordance with Rules 457(c) and 457(h) solely for purposes of calculating the registration fee on the basis of $20.45, the average of the high and low prices of the Registrant's common stock as reported on the New York Stock Exchange on February 11, 2026.

(3)&nbsp;&nbsp;&nbsp;&nbsp;Represents additional shares of common stock available for issuance as a result of the annual evergreen increase on January 1, 2026 under the Registrant's 2020 Equity Incentive Plan.

(4)&nbsp;&nbsp;&nbsp;&nbsp;Represents additional shares of common stock available for issuance as a result of previous annual evergreen increases under the Unity Software Inc. ironSource Share Incentive Plan.

## Exhibit 5.1

**Exhibit 5.1**

![cooley-2020x11x13formsx8.jpg](cooley-2020x11x13formsx8.jpg)

Rachel B. Proffitt

+1 415 693 2031

rproffitt@cooley.com

February 11, 2026

Unity Software Inc.

116 New Montgomery Street

San Francisco, California 94105

Ladies and Gentlemen:

We have acted as counsel to Unity Software Inc., a Delaware corporation (the "***Company****"*), in connection with the filing by the Company of a Registration Statement on Form S-8 (the "***Registration Statement****"*) with the Securities and Exchange Commission (the "***Commission***") covering the offering of up to 17,490,440 shares (the "***Shares****"*) of the Company's common stock, par value $0.000005 per share ("***Common Stock****"*), consisting of (a) 10,821,493 shares of Common Stock issuable pursuant to the Company's 2020 Equity Incentive Plan (the "***2020 Plan***"), and (b) 6,668,947 shares of Common Stock issuable pursuant to the Company's ironSource Share Incentive Plan, as amended and restated on November 30, 2022 (together with the 2020 Plan, the "***Plans****"*).

In connection with this opinion, we have examined and relied upon (a) the Registration Statement and the related prospectuses, (b) the Company's certificate of incorporation and bylaws, each as currently in effect, (c) the Plans and (d) such other records, documents, opinions, certificates, memoranda and instruments as in our judgment are necessary or appropriate to enable us to render the opinion expressed below. We have assumed the genuineness of all signatures, the authenticity of all documents submitted to us as originals, the conformity to originals of all documents submitted to us as copies, the accuracy, completeness and authenticity of certificates of public officials, and the due authorization, execution and delivery of all documents by all persons other than the Company. As to certain factual matters, we have relied upon a certificate of an officer of the Company and have not independently verified such matters.

Our opinion is expressed only with respect to the General Corporation Law of the State of Delaware. We express no opinion to the extent that any other laws are applicable to the subject matter hereof and express no opinion and provide no assurance as to compliance with any federal or state securities law, rule or regulation.

On the basis of the foregoing, and in reliance thereon, we are of the opinion that the Shares, when sold and issued in accordance with the Plans, the Registration Statement and the related prospectuses, will be validly issued, fully paid and nonassessable (except as to shares issued pursuant to deferred payment arrangements, which will be fully paid and nonassessable when such deferred payments are made in full).

This opinion is limited to the matters expressly set forth in this letter, and no opinion has been or should be implied, or may be inferred, beyond the matters expressly stated. This opinion speaks only as to law and facts in effect or existing as of the date hereof, and we have no obligation or responsibility to update or supplement this letter to reflect any facts or circumstances that may hereafter come to our attention or any changes in law that may hereafter occur.

Cooley LLP 3 Embarcadero Center, 20<sup>th</sup> Floor San Francisco, CA 94111-4004

Phone: (415) 693-2000 Fax: (415) 693-2222 cooley.com

------

![cooley-2020x11x13formsx8.jpg](cooley-2020x11x13formsx8.jpg)

Unity Software Inc.

February 11, 2026

Page Two

We consent to the filing of this opinion as an exhibit to the Registration Statement. In giving such consent, we do not thereby admit that we are in the category of persons whose consent is required under Section 7 of the Securities Act of 1933, as amended, or the rules and regulations of the Commission thereunder.

Sincerely,

Cooley LLP

---

| | |
|:---|:---|
| By: | */s/ Rachel B. Proffitt* |
|  | Rachel B. Proffitt |

---

Cooley LLP 3 Embarcadero Center, 20<sup>th</sup> Floor San Francisco, CA 94111-4004

Phone: (415) 693-2000 Fax: (415) 693-2222 cooley.com

## Exhibit 23.2

**Exhibit 23.2**

**Consent of Independent Registered Public Accounting Firm**

We consent to the incorporation by reference in the Registration Statement (Form S-8) pertaining to the 2020 Equity Incentive Plan and ironSource Share Incentive Plan of Unity Software Inc. of our reports dated February 11, 2026, with respect to the consolidated financial statements of Unity Software Inc. and the effectiveness of internal control over financial reporting of Unity Software Inc. included in its Annual Report (Form 10-K) for the year ended December 31, 2025, filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

San Francisco, California

February 11, 2026

<br>