Company spent Rs. 2.20 crore during the year; unspent amount linked to approved ongoing CSR projects
NEW DELHI (India CSR): Dodla Dairy Limited reported Rs. 2.17 crore as unspent Corporate Social Responsibility (CSR) amount for the financial year 2025–26. The company transferred the amount to the Unspent CSR Account on 22 April 2026 in line with Section 135(6) of the Companies Act, 2013.
The company’s total CSR obligation for FY 2025–26 stood at Rs. 4.37 crore. Against this, Dodla Dairy spent Rs. 2.20 crore during the year on approved CSR activities. The balance Rs. 2.17 crore remained unspent because certain approved ongoing projects did not receive fund requests during the financial year.
The disclosure is part of Dodla Dairy Limited’s Annual Report 2025–26.
CSR obligation stood at Rs. 4.37 crore
Dodla Dairy calculated its CSR obligation on the basis of the average net profit of the preceding three financial years. The average net profit stood at Rs. 218.46 crore. Two percent of this amount worked out to Rs. 4.37 crore.
There was no surplus arising from CSR projects of previous years. There was also no amount available for set-off. Therefore, the company’s total CSR obligation for FY 2025–26 remained Rs. 4.37 crore.
Rs. 2.20 crore spent during the year
Dodla Dairy spent Rs. 2.20 crore during FY 2025–26. The company reported that no amount was spent on administrative overheads. It also stated that impact assessment was not applicable for the year.
The CSR spending was directed toward areas such as education, skill development, health, nutrition, road safety, women’s safety, environmental sustainability, sports, animal welfare and farmer empowerment.
Rs. 2.17 crore transferred to Unspent CSR Account
The company transferred Rs. 2.17 crore to the Unspent CSR Account on 22 April 2026. This transfer was made under Section 135(6) of the Companies Act, 2013.
The unspent amount was not transferred to any fund specified under Schedule VII. Instead, it was linked to approved ongoing projects. Under CSR rules, unspent amounts relating to ongoing projects are required to be moved to a separate Unspent CSR Account within the prescribed timeline.
Why Dodla Dairy could not spend the full CSR amount
Dodla Dairy said the unspent amount was connected with approved projects where fund requests were not received during the year.
The company had allocated funds for three major ongoing areas. These included construction of a library, seminar hall and classrooms at the College of Dairy Technology, Kamareddy; construction of the Hostel West Block at Mahumudapuram village, Nellore; and initiatives for animal welfare and empowerment of the farming community.
According to the company, no requests for funds were received from the respective projects. As a result, Dodla Dairy did not release funds beyond the amounts already stated in the annual CSR disclosure.
Ongoing CSR projects accounted for major allocation
A major part of Dodla Dairy’s CSR plan for FY 2025–26 was linked to ongoing projects. The total allocation for ongoing CSR projects stood at Rs. 3.94 crore. Out of this, Rs. 1.77 crore was spent during the year. The remaining Rs. 2.17 crore was transferred to the Unspent CSR Account.
This shows that the unspent amount was not related to new or one-time CSR activities. It was mainly connected to long-term projects that require phased execution and fund release based on project progress.
Education project at College of Dairy Technology
The largest ongoing CSR project was the construction of a library, seminar hall and classrooms at the College of Dairy Technology, Kamareddy, Telangana.
The project falls under the category of promoting education. Dodla Dairy allocated Rs. 2.28 crore for this project. During FY 2025–26, the company spent Rs. 1.77 crore. The balance amount of Rs. 51.08 lakh was transferred to the Unspent CSR Account.
This was the only ongoing project that received CSR spending during the year.
Hostel project in Nellore remained unspent
The second ongoing project was the construction of the Hostel West Block at Mahumudapuram village in Nellore, Andhra Pradesh.
Dodla Dairy allocated Rs. 69.22 lakh for this project. However, no amount was spent during FY 2025–26. The entire allocation was transferred to the Unspent CSR Account.
The project was classified under promoting education. It was expected to support students by improving residential infrastructure.
Animal welfare and farmer empowerment project also remained unspent
The third ongoing project focused on animal welfare and empowerment of the farming community.
This project covered Andhra Pradesh, Telangana, Tamil Nadu, Karnataka and Maharashtra. It was linked to rural development, animal welfare and livelihood support.
Dodla Dairy allocated Rs. 96.99 lakh for this project. No amount was spent during the year. The entire amount was transferred to the Unspent CSR Account.
This area is closely linked to Dodla Dairy’s business model, as the company works with a large farmer network and depends on direct milk procurement.
Non-ongoing CSR projects received Rs. 42.57 lakh
Apart from ongoing projects, Dodla Dairy also spent Rs. 42.57 lakh on other CSR projects during the year.
These included support for education, skilling, health, nutrition, road safety, women’s safety, environmental sustainability and sports.
Under education and skill development, the company supported Viswahitha Seva Trust in Hyderabad with Rs. 3.60 lakh. It also spent Rs. 5.00 lakh on road safety awareness in Hyderabad.
For women’s safety, Dodla Dairy spent Rs. 1.79 lakh on CCTV installation in Yellapur, Uttara Kannada, Karnataka.
In the health and sanitation category, the company spent Rs. 2.18 lakh on transport support for differently-abled persons in Karnataka. It also supported REACH’s tuberculosis care and elimination initiative in Chennai with Rs. 7.50 lakh.
The company spent Rs. 1.50 lakh on a drinking water plant at Ramapuram School. Under nutrition, it spent Rs. 10.00 lakh on Project Krushi – Milk for Children in Medchal–Malkajgiri, Telangana.
Dodla Dairy also supported Paralympic athlete Ms. Vijaya Deepika with Rs. 5.00 lakh and spent Rs. 6.00 lakh on restoration of the Adikmet Road Stepwell in Hyderabad.
CSR spending from current and previous unspent amounts
Dodla Dairy’s BRSR disclosure stated that the company spent Rs. 5.10 crore during FY 2025–26 on various CSR projects in Andhra Pradesh, Telangana, Karnataka and Tamil Nadu.
This amount included Rs. 2.20 crore from the current year’s CSR allocation, Rs. 2.88 crore from the unspent amount of FY 2024–25 and Rs. 2.11 lakh from the unspent amount of FY 2023–24.
This indicates that while a part of the current year’s CSR obligation remained unspent, the company also utilised earlier unspent CSR balances during the financial year.
CSR beneficiaries
Dodla Dairy reported beneficiaries across multiple CSR categories.
Education projects benefited more than 560 persons. Healthcare projects benefited 106 persons. Nutrition and hunger-related projects benefited 120 plus 100 persons. Transport support benefited two differently-abled persons. Support to Paralympic athlete Ms. Vijaya Deepika benefited one person.
The company disclosed that 100% of beneficiaries in these categories belonged to vulnerable and marginalised groups.
No capital assets created
Dodla Dairy reported that no capital assets were created or acquired through CSR amount spent during FY 2025–26.
This means that although some CSR spending was connected to construction-related projects, the company did not report the creation or acquisition of any capital asset under the CSR disclosure for the year.
CSR governance framework
Dodla Dairy’s CSR activities were guided by its CSR Policy. The policy outlines the principles for selection, implementation and monitoring of CSR activities. It also guides the formulation of the annual CSR action plan.
The CSR Committee was chaired by Dodla Sesha Reddy, Chairman and Non-Executive Director. Akshay Tanna, Non-Executive Director, and Vinoda Kailas, Independent Director, were members of the committee.
During FY 2025–26, the CSR Committee held two meetings. These meetings took place on 19 May 2025 and 27 January 2026.
Why the unspent disclosure matters
CSR unspent disclosures are important because they show whether companies are only allocating CSR funds or actually deploying them on the ground.
In Dodla Dairy’s case, the company did spend Rs. 2.20 crore during the year. However, Rs. 2.17 crore remained unspent because certain approved projects did not call for funds during the year.
The company’s disclosure suggests that the unspent amount was project-linked and not due to a lack of CSR obligation recognition. The amount was transferred to the Unspent CSR Account as required by law.
A project execution issue, not a policy absence
The Dodla Dairy case shows a common CSR challenge. Large education, infrastructure and community-linked projects often move in phases. Fund release depends on project readiness, documentation, approvals and implementation progress.
The company’s explanation indicates that funds had been allocated, but requests were not received from the respective projects. Therefore, the amount was not released during the financial year.
This makes the unspent amount a matter of project execution timing. It also places responsibility on the company to ensure timely follow-up, monitoring and deployment in the succeeding years.
Key CSR unspent numbers
- Total CSR obligation: Rs. 4.37 crore
- Total CSR amount spent during FY 2025–26: Rs. 2.20 crore
- Total CSR amount unspent: Rs. 2.17 crore
- Date of transfer to Unspent CSR Account: 22 April 2026
- Administrative overheads: Nil
- Impact assessment spending: Nil
- Amount transferred to Schedule VII fund: Nil
- Capital assets created: No
Also Read
Dodla Dairy CSR Spending Annual Report 2025–26 I India CSR
