Bharat Electronics reports Rs 32.43 crore expenditure during the year and Rs 75.21 crore transferred for ongoing CSR projects
MUMBAI (India CSR): Bharat Electronics Limited (BEL), a Navratna public sector defence electronics company under the Ministry of Defence, reported a CSR obligation of Rs 107.79 crore for FY 2025-26, with Rs 32.43 crore spent during the financial year and Rs 75.21 crore transferred to the Unspent CSR Account for ongoing projects, while its reported CSR interventions across healthcare, education, skilling, rural development, women empowerment and armed forces welfare covered about 21.4 lakh beneficiaries.
According to information presented from BEL’s Integrated Annual Report 2025-26 and Business Responsibility and Sustainability Report (BRSR), healthcare accounted for the largest beneficiary reach among the reported interventions. Projects also covered several NITI Aayog Aspirational Districts.
BEL manufactures defence electronics and systems, including radars, communication systems and other electronic equipment for defence and civilian applications.
CSR Obligation
BEL’s average net profit considered for CSR purposes was reported at Rs 5,389.39 crore. Based on the statutory requirement under Section 135 of the Companies Act, 2013, the company’s prescribed CSR obligation for FY 2025-26 was approximately Rs 107.79 crore (Rs 10,778.79 lakh).
The information supplied for the report states that Rs 32.43 crore (Rs 3,243.13 lakh) was spent during FY 2025-26.
Of this amount, around Rs 27.24 crore was reported as expenditure on CSR projects, Rs 5.13 crore as administrative overheads and Rs 5.78 lakh toward impact assessment.
A further Rs 75.21 crore associated with ongoing projects was transferred to BEL’s Unspent CSR Account on April 30, 2026, according to the source material.
This distinction is important because money transferred to an Unspent CSR Account for eligible ongoing projects is not the same as project expenditure incurred during the financial year. Such funds remain earmarked for CSR and are required to be used within the statutory framework applicable to ongoing projects.
The supplied information also identifies Rs 14.22 lakh relating to projects other than ongoing projects for transfer to a fund specified under Schedule VII within the applicable statutory period.
BEL CSR Financial Summary
| Financial Parameter | FY 2025-26 |
|---|---|
| Average Net Profit for CSR Calculation | Rs 5,389.39 crore |
| Prescribed CSR Obligation | Rs 107.79 crore |
| Expenditure During FY 2025-26 | Rs 32.43 crore |
| CSR Project Expenditure | Rs 27.24 crore |
| Administrative Overheads | Rs 5.13 crore |
| Impact Assessment Expenditure | Rs 5.78 lakh |
| Amount Transferred for Ongoing Projects | Rs 75.21 crore |
| Reported Beneficiary Reach | About 21.4 lakh |
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Healthcare Focus
Healthcare accounted for the largest reported beneficiary reach in BEL’s CSR portfolio.
According to the information provided, 22 healthcare projects covered approximately 20.57 lakh beneficiaries. Planned project budgets associated with healthcare were reported at around Rs 66.66 crore.
BEL’s healthcare interventions included support for medical infrastructure, maternal and neonatal healthcare, diagnostic facilities and assistive devices for persons with disabilities.
At the Nizam’s Institute of Medical Sciences (NIMS), Hyderabad, BEL supported an Image Guided Therapy facility in the Interventional Radiology Division.
In Karnataka’s Yadgir district, the company supported an Obstetric Intensive Care Unit and Neonatal Intensive Care Unit at the Mother and Child Hospital associated with the Yadgir Institute of Medical Sciences.
Healthcare infrastructure was also supported in Bhadradri Kothagudem district of Telangana, where interventions covered facilities at a government mother and childcare institution.
In Gurugram, Haryana, the reported projects included AI-based digital microscopy systems for haematology and urine testing across public healthcare facilities.
BEL also supported specialised cardiac equipment at PGIMER Chandigarh. The source material places the project cost at Rs 1.25 crore and states that the intervention is intended to support more than 300 high-risk and premature newborns requiring cardiac care annually.
In Tamil Nadu, CSR interventions included assistive devices, motorised tricycles, hearing aids and Braille kits for persons with disabilities in Ramanathapuram and Sivagangai districts.
Aspirational Districts
Several BEL CSR interventions were reported in districts covered under the NITI Aayog Aspirational Districts Programme.
The source information reports Rs 11.58 crore associated with projects in Raichur and Yadgir in Karnataka, covering areas including maternal and child healthcare and educational infrastructure.
In Bhadradri Kothagudem, Telangana, reported project allocation or expenditure was around Rs 2.69 crore, while projects in Malkangiri, Odisha, were associated with approximately Rs 2.36 crore.
Projects in Ramanathapuram, Tamil Nadu, accounted for approximately Rs 1.02 crore, while Y.S.R. Kadapa in Andhra Pradesh was associated with around Rs 65.60 lakh, according to the supplied information.
These interventions covered healthcare, education, disability support and related community needs.
Education Projects
Education was another area of BEL’s CSR activity during FY 2025-26.
The source material reports three education projects covering approximately 32,251 beneficiaries, with a significant proportion identified as belonging to vulnerable or marginalised groups.
In Telangana’s Mulugu and Bhadradri Kothagudem districts, BEL supported KYAN Smart Classroom Solutions in government schools.
The initiative was reported to involve around Rs 60 lakh and cover 30 government schools, reaching approximately 600 children.
The digital classroom systems combine projection, computing and interactive learning functions to provide multimedia educational content.
In Malkangiri, Odisha, interventions included smart learning facilities in schools serving tribal communities. In Bharuch, Gujarat, the reported educational support included smart classroom infrastructure, desks and hostel-related facilities.
The source material reports approximately 32,251 beneficiaries across BEL’s education interventions during the period.
Women and Veterans
BEL also reported interventions for women and families associated with the armed forces.
At the Bhulli Mahila Sashaktikaran Kendra in Lansdowne, Uttarakhand, the company supported vocational infrastructure for veer naris and families of serving defence personnel.
According to the supplied information, approximately Rs 48 lakh was provided for equipment and infrastructure.
The support included textile-related machinery and equipment for livelihood activities. A passenger bus was also provided to facilitate transportation for women travelling from surrounding areas to the training centre.
Overall, two projects associated with armed forces veterans were reported to cover around 420 beneficiaries, while a women empowerment intervention was reported to cover approximately 80 beneficiaries.
Wider Beneficiary Reach
The source information identifies 31 projects across six broad development sectors, with an aggregate reported reach of 21,42,219 beneficiaries.
| CSR Sector | Projects | Reported Beneficiaries |
|---|---|---|
| Healthcare | 22 | 20,57,076 |
| Skill Development | 2 | 2,392 |
| Education | 3 | 32,251 |
| Armed Forces Veterans | 2 | 420 |
| Rural Development | 1 | 50,000 |
| Women Empowerment | 1 | 80 |
| Total | 31 | 21,42,219 |
The figures indicate that healthcare represented the overwhelming majority of the reported beneficiary reach.
For interpreting the total impact, however, beneficiary numbers should be read alongside project design and measurement methodology, particularly where healthcare infrastructure serves large populations over extended periods.
Rural Development
BEL’s rural and community development interventions also included sanitation and waste-management support.
In Ghaziabad, the company supported the Uttar Pradesh State Industrial Development Authority (UPSIDA) through garbage collection equipment for industrial areas. The source information states that the intervention was expected to serve more than 25,000 residents annually.
Other reported interventions covered community infrastructure and development activities in areas where access to public services remained a project priority.
ESG Measures
BEL separately reported environmental sustainability expenditure and operational measures during FY 2025-26.
The supplied information states that the company invested approximately Rs 27.88 crore in internal environmental sustainability initiatives during the year.
These environmental investments should be treated separately from the statutory CSR expenditure unless the annual report specifically classifies individual projects as eligible expenditure under Schedule VII of the Companies Act.
The source also reports renewable or green energy use across BEL’s manufacturing facilities. Such operational ESG measures are relevant to the company’s wider sustainability performance but should not automatically be counted toward its Rs 107.79 crore CSR obligation.
Impact Assessment
BEL reported Rs 5.78 lakh in impact assessment expenditure during FY 2025-26.
Independent impact assessment can provide information beyond expenditure and beneficiary counts by examining whether completed CSR interventions produced their intended outcomes.
The source material states that BEL uses third-party assessments for applicable CSR projects. Project-level assessment reports, where available, would provide further evidence on outcomes, sustainability and beneficiary experience.
CSR Governance
BEL’s CSR activities are overseen through a Board-level Corporate Social Responsibility Committee.
According to the supplied information, the committee was chaired by Manoj Jain, Chairman and Managing Director, with Bharatsinh Prabhatsinh Parmar, Damodar Bhattad S, Vikraman N and Rajnish Sharma listed among its members during the reporting period.
The committee reportedly met four times during FY 2025-26 to review CSR implementation and related financial matters.
BEL’s FY 2025-26 disclosures show a CSR portfolio with a prescribed obligation of Rs 107.79 crore, expenditure of Rs 32.43 crore during the year, and Rs 75.21 crore transferred to the Unspent CSR Account for eligible ongoing projects.
The reported beneficiary reach of around 21.4 lakh people was concentrated mainly in healthcare, followed by rural development, education, skill development, armed forces welfare and women empowerment.
FAQs: BEL CSR Spending FY 2025-26
1. What was BEL’s CSR obligation for FY 2025-26?
BEL’s prescribed CSR obligation was Rs 107.79 crore.
2. How much did BEL spend on CSR during FY 2025-26?
BEL reported Rs 32.43 crore as CSR expenditure during the financial year.
3. How much was transferred for ongoing CSR projects?
BEL transferred Rs 75.21 crore to its Unspent CSR Account for eligible ongoing projects.
4. How many beneficiaries were covered by BEL’s CSR projects?
BEL’s reported CSR interventions covered approximately 21.4 lakh beneficiaries.
5. What were BEL’s main CSR focus areas?
Key areas included healthcare, education, skill development, rural development, women empowerment and armed forces welfare.
6. Which sector had the largest beneficiary reach?
Healthcare had the largest reported reach, covering approximately 20.57 lakh beneficiaries.
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