Arham Technologies spent Rs. 13 lakh on CSR in FY 2025-26 against a CSR obligation of Rs. 12.84 lakh, supporting education in Raipur, Chhattisgarh through LNG Foundation.
RAIPUR (India CSR): Arham Technologies Limited spent Rs. 13,00,000 on Corporate Social Responsibility activities during FY 2025-26, against a statutory CSR obligation of Rs. 12,84,084.60, resulting in a small excess CSR spend of Rs. 15,916 for the year. The CSR disclosure forms part of the company’s Annual Report 2025-26, submitted to NSE on 29 June 2026.
Arham Technologies calculated its CSR obligation under Section 135(5) of the Companies Act, 2013, based on an average net profit of Rs. 6,42,04,231.09. The mandatory CSR spend at 2% of this average net profit came to Rs. 12,84,084.60, while the company actually spent Rs. 13 lakh, meaning it met and marginally exceeded the legal requirement.
CSR Spending Snapshot
| Particular | Amount |
|---|---|
| Average net profit under Section 135(5) | Rs. 6,42,04,231.09 |
| Mandatory CSR obligation, 2% | Rs. 12,84,084.60 |
| Total CSR amount spent | Rs. 13,00,000 |
| Excess CSR spend | Rs. 15,916 |
| Unspent CSR amount | Nil |
| Administrative overheads | Nil |
| Impact assessment spending | Nil |
The entire CSR expenditure of Rs. 13 lakh was directed towards Promoting Education, classified under Clause II of Schedule VII of the Companies Act, 2013. The project was implemented in Raipur, Chhattisgarh, making it a local-area CSR intervention aligned with the company’s registered and manufacturing presence in the state.
The CSR project period was from 1 April 2025 to 31 March 2026, covering the full financial year. Arham Technologies implemented the education-focused project through LNG Foundation, an implementing agency with CSR Registration Number CSR00068803, while the company reported that the mode of implementation was not direct.
Arham Technologies reported Nil administrative overheads and Nil impact assessment expenditure for FY 2025-26. Impact assessment was stated as not applicable, as the company did not meet the threshold criteria requiring such assessment under the Companies CSR Rules.
The company also reported no unspent CSR amount for FY 2025-26. Since the full CSR obligation was spent and no amount remained pending, there was no transfer required to an Unspent CSR Account or to any Schedule VII fund under the second proviso to Section 135(5).
CSR Governance
Arham Technologies had a three-member CSR Committee during FY 2025-26, comprising Ankit Jain, Anekant Jain, and Roshan Jain. The committee held 2 meetings during the year, and all three members attended 2 out of 2 meetings, showing full attendance in CSR governance.
The Directors’ Report also identifies the CSR Committee as comprising Roshan Jain as Chairman, Anekant Jain as Member, and Ankit Jain as Member. This places CSR oversight directly with the company’s senior promoter-management structure.
Business Context
Arham Technologies reported consolidated revenue from operations of Rs. 118.57 crore and Profit After Tax of Rs. 12.20 crore for FY 2025-26. Against this business scale, the CSR spend of Rs. 13 lakh represents a compliance-linked but fully discharged social responsibility commitment for the financial year.
The company manufactures consumer durables such as Smart Televisions, Ceiling Fans, Table Fans, Pedestal Fans, Exhaust Fans, Air Coolers, Washing Machines and Mixer Grinders, and operates from Nava Raipur, Chhattisgarh. Its CSR project in education therefore connects the company’s manufacturing base with a local development priority in Raipur.
Key Analysis
The most important CSR fact in Arham Technologies’ FY 2025-26 disclosure is that the company spent Rs. 13 lakh, which is Rs. 15,916 above its required CSR obligation of Rs. 12.84 lakh. This indicates full compliance with Section 135 spending norms, though the scale of CSR remains modest because the obligation is linked to the company’s eligible average net profit.
The second important fact is thematic concentration: 100% of the CSR spend went to education in Raipur, Chhattisgarh. The company did not split funds across healthcare, environment, rural development, skilling, or other Schedule VII areas in FY 2025-26, which makes the CSR portfolio focused but narrow.
The third notable fact is that the company had Nil unspent CSR, Nil administrative overheads, and Nil impact assessment spending. For readers and investors, this means the entire reported CSR amount of Rs. 13 lakh was booked towards the education project rather than overhead or assessment costs.
