AHMEDABAD (India CSR): Rachana Infrastructure Limited spent Rs. 9 lakh on Corporate Social Responsibility (CSR) activities in FY2025-26, exceeding its prescribed CSR obligation of Rs. 8.46 lakh by Rs. 54,000, according to the company’s Annual Report 2025-26. The company reported that its average net profit, calculated for CSR purposes under Section 135 of the Companies Act, 2013, was Rs. 422.98 lakh. Its mandatory CSR requirement, equal to 2% of that average net profit, was therefore Rs. 8.46 lakh.
The full Rs. 9 lakh was spent during the year and no amount remained unspent. The company has stated that it does not intend to carry forward the excess Rs. 54,000 for set-off against a future CSR obligation. The spending marks a change from FY2024-25, when the company’s financial statements show nil CSR obligation and nil CSR expenditure. Thus, FY2025-26 was the first of the two reported years in which Rachana Infrastructure disclosed a mandatory CSR commitment and spending.
Education-Focused CSR Spending
The company reported that the Rs. 9 lakh was spent on education and healthcare initiatives, including support for the running of schools, colleges and hospitals. The expenditure was classified under education and healthcare, in a local area, and was made as a direct donation to Om Education Trust, which has CSR-1 registration number CSR00024679. The annual report’s financial-statement note describes the nature of the activity as promoting education. No CSR capital asset was created or acquired during the year, and no surplus from previous CSR projects was reported.
The company also reported that it did not have an ongoing CSR project during the year. Its statutory auditor noted that the company had fully spent its CSR obligation on a project other than an ongoing project; therefore, no transfer to an unspent CSR account or a specified fund was required.
CSR Spending Trend
| Financial Year | CSR Obligation | CSR Expenditure | Unspent Amount |
|---|---|---|---|
| FY2024-25 | Nil | Nil | Nil |
| FY2025-26 | Rs. 8.46 lakh | Rs. 9.00 lakh | Nil |
CSR Policy and Philosophy
Rachana Infrastructure says its CSR approach is intended to make a difference in communities where it has a business presence. Its stated CSR policy covers education, animal welfare, youth empowerment, healthcare, financial literacy, rural development, poverty eradication and environmental conservation.
The company describes the policy as a self-regulating framework intended to ensure adherence to law, ethical standards and good practices in CSR implementation. For FY2025-26, its disclosed CSR activity was concentrated on education and healthcare support.
Key Facts
| Particular | FY2025-26 |
|---|---|
| Average net profit for CSR calculation | Rs. 422.98 lakh |
| Mandatory CSR obligation | Rs. 8.46 lakh |
| CSR expenditure | Rs. 9.00 lakh |
| Excess expenditure | Rs. 0.54 lakh |
| Unspent CSR amount | Nil |
| Implementing entity / donee | Om Education Trust |
| CSR capital asset created | No |
Source: Rachana Infrastructure Limited Annual Report 2025-26.
