CPS Shapers Limited reported revenue from operations of ₹3,125.32 lakh for the financial year ended March 31, 2026, compared to ₹3,085.70 lakh in the previous year. The company posted a net profit of ₹12.80 lakh for FY26, down from ₹16.77 lakh in FY25. The Board of Directors approved the audited standalone financial results for the half year and financial year ended March 31, 2026, at its meeting held on May 28, 2026.

The Board reappointed M/s Prem Chand Jain & Associates as the Internal Auditor for the financial year 2026-27. The firm, a practicing Chartered Accountant engaged in Corporate Law, Internal Audit, and Taxation Matters, will serve a term of one year effective May 28, 2026. Additionally, the Board approved a change in the proposed allottees under the non-promoter category for a preferential issue of 31,275 equity shares.

Financial Performance

Revenue from operations for the year ended March 31, 2026, stood at ₹3,125.32 lakh, a marginal increase from ₹3,085.70 lakh in the prior year. Total income rose to ₹3,134.46 lakh from ₹3,090.61 lakh. Total expenses for the year increased to ₹3,101.62 lakh from ₹3,084.16 lakh. The company reported a profit before tax of ₹32.84 lakh, compared to ₹6.47 lakh in the previous year.

Capital Allocation and Cash Flows

The company's net cash flow from operating activities for the year was negative at ₹143.36 lakh, an improvement from the negative ₹254.97 lakh in the previous year. Net cash flow from financing activities was ₹272.63 lakh, driven by proceeds from share issuances including share warrants. Cash and bank balances increased to ₹19.68 lakh as of March 31, 2026, from ₹13.25 lakh a year earlier.

The Board also approved the utilization of proceeds from its Initial Public Offer (IPO) and preferential issues. The company utilized ₹1,065.79 lakh out of the total IPO proceeds of ₹1,110.00 lakh. Proceeds from preferential issues totaling ₹501.75 lakh and ₹500.04 lakh were fully utilized for working capital and corporate expenses.

Board Approvals and Disclosures

The appointment of the internal auditor is pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and relevant SEBI circulars. The statutory auditor, M/s Vinay Bhushan & Associates, issued an unmodified opinion on the audited standalone financial results. Bhawna Kumar, Whole Time Director, signed the regulatory filings on behalf of CPS Shapers Limited.

CPS Shapers Limited has entered into a strategic partnership with Baazar Retail Private Limited to manufacture and supply apparel and related products. The agreement encompasses both contract manufacturing based on specifications provided by Baazar Retail and the sale of CPS Shapers' products through Baazar Retail's extensive network of retail outlets. This collaboration is designed to strengthen the company's presence in the organised retail segment while expanding its manufacturing operations and customer base.

Under the terms of the agreement, cps shapers will manufacture products adhering to the quality standards and requirements communicated by Baazar Retail from time to time. Additionally, the company's products will be displayed and sold through the physical stores operated by the partner. This dual approach is expected to enhance product accessibility and visibility across a wider market.

Baazar Retail Private Limited operates under the brand "Baazar Kolkata" and maintains a strong retail footprint with over 200 physical stores across India. The partner company has a particularly strong regional presence in Eastern and Northeastern India. Baazar Kolkata generates annual revenues in excess of ₹1,300 crore, catering to a diversified customer base within the organised retail sector.

The association with Baazar Retail is anticipated to create substantial sales opportunities for CPS Shapers Limited by leveraging the partner's established retail infrastructure. The company expects this move to significantly strengthen its brand presence and contribute to increased revenues. Management believes the strategic alliance will positively impact revenue growth and enhance long-term business opportunities.

The disclosure was submitted to the National Stock Exchange of India Limited pursuant to applicable provisions of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The agreement was signed on May 25, 2026, as confirmed by Managing Director Abhishek Kamal Kumar.