The company achieved 100% CSR compliance in FY 2025–26, with no unspent balance, administrative overheads or impact-assessment expenditure
NEW DELHI (India CSR): Suntech Infra Solutions Limited spent Rs. 28.10 lakh on corporate social responsibility activities during FY 2025–26, directing its entire statutory obligation towards community education, digital literacy and employability-linked skills in East Delhi. The foundation engineering company reported that its total CSR obligation for the year was Rs. 28,09,573. The entire amount was spent during the financial year, leaving no unspent balance.
The expenditure was made through Project Udaan, which seeks to support children and young adults from underserved urban communities.
The company’s CSR spending increased by approximately 45% from Rs. 19.35 lakh in FY 2024–25 to Rs. 28.10 lakh in FY 2025–26.
CSR Performance at a Glance
| CSR indicator | FY 2025–26 |
|---|---|
| Average net profit for CSR calculation | ₹14.05 crore |
| Statutory CSR obligation | ₹28.10 lakh |
| Total CSR expenditure | ₹28.10 lakh |
| CSR spending achievement | 100% |
| Unspent CSR amount | Nil |
| Administrative overheads | Nil |
| Impact-assessment expenditure | Nil |
| Excess amount available for set-off | Nil |
| Previous years’ unspent CSR amount | Nil |
| CSR capital assets created | Nil |
| Principal project | Project Udaan |
| Project location | East Delhi, Delhi |
| Primary themes | Education and digital literacy |
CSR Spending Rises 45%
Suntech’s CSR expenditure increased by Rs. 8.75 lakh during FY 2025–26.
| Financial year | CSR obligation | CSR expenditure | Unspent amount |
|---|---|---|---|
| FY 2024–25 | ₹19.35 lakh | ₹19.35 lakh | Nil |
| FY 2025–26 | ₹28.10 lakh | ₹28.10 lakh | Nil |
| Year-on-year change | — | 45.2% increase | — |
The increase was linked to growth in the average net profit used for calculating the company’s CSR obligation. Its three-year average net profit for CSR purposes increased from Rs. 9.67 crore in the previous year to Rs. 14.05 crore in FY 2025–26—an increase of approximately 45%. Under Section 135 of the Companies Act, 2013, eligible companies are generally required to spend at least 2% of their average net profits from the three immediately preceding financial years on permitted CSR activities.
Suntech’s prescribed CSR obligation represented 2% of its reported average net profit.
The entire allocation went to Project Udaan in East Delhi, focusing on community education, digital literacy and employability skills.
Entire Allocation Directed to Project Udaan
The company committed its entire FY 2025–26 CSR budget of Rs. 28,09,573 to Project Udaan.
| Project | Schedule VII classification reported | Location | Amount spent |
|---|---|---|---|
| Project Udaan | Items 1 and 2 | East Delhi, Delhi | ₹28,09,573 |
According to the annual report, Project Udaan addresses three connected areas:
- Community education
- Digital literacy
- Skill-bridging for employability
The programme is intended to improve access to foundational learning for children and young adults from underserved urban communities. It also seeks to equip participants with computer, internet and digital skills increasingly required in education and employment. The third component focuses on narrowing the digital divide affecting students from low-income households and preparing them for modern workplaces.
Project Linked to Urban Educational Needs
Suntech’s CSR allocation was geographically concentrated in East Delhi during FY 2025–26. The annual report identifies the programme as a local-area project. However, it does not disclose the number, age, gender or socioeconomic profile of beneficiaries covered during the year.
It also does not provide measurable outputs such as:
- Number of students enrolled
- Number of training centres supported
- Courses or training hours delivered
- Devices or digital laboratories provided
- Completion and certification rates
- Employment or placement outcomes
- Improvements in learning levels
The absence of these figures limits an independent assessment of the project’s scale and outcomes. Future reporting could become stronger by linking the expenditure with beneficiary numbers, learning outcomes and employability indicators.
Partnership With Mission Hopp
The narrative CSR section states that Project Udaan was implemented by Mission Hopp, described as a registered public trust based in Delhi. It further states that the implementing partner certified that the entire contribution was utilised during the financial year. However, the statutory CSR annexure records the mode of implementation as direct and marks the implementing agency’s name and CSR registration number as “NA”.
This creates a reporting ambiguity.
If Mission Hopp functioned as the formal implementing agency under Rule 4 of the Companies (CSR Policy) Rules, the statutory table would ordinarily be expected to identify the organisation and provide its CSR registration details. If the company implemented the programme directly and Mission Hopp only provided supporting services, the nature of that relationship could have been explained more clearly.
The disclosure does not necessarily indicate non-compliance, but better alignment between the narrative and statutory tables would improve transparency.
CSR Spending Compared With Business Performance
Suntech recorded revenue from operations of Rs. 176.27 crore and profit after tax of Rs. 13.75 crore in FY 2025–26.
| Indicator | Amount |
|---|---|
| Revenue from operations | ₹176.27 crore |
| EBITDA | ₹38.22 crore |
| Profit before tax | ₹18.59 crore |
| Profit after tax | ₹13.75 crore |
| CSR expenditure | ₹28.10 lakh |
The company’s CSR expenditure was equivalent to approximately:
- 0.16% of revenue from operations
- 2.04% of current-year profit after tax
- 100% of its statutory CSR obligation
These ratios are contextual and should not be confused with the statutory CSR formula, which is based on the average net profits of the preceding three financial years calculated under Section 198 of the Companies Act.
No Administrative Overheads
Suntech reported nil expenditure on CSR administrative overheads. This means the entire disclosed CSR amount was attributed to the project rather than corporate-level administration. The report also recorded nil impact-assessment expenditure. No executive summary or web link for an impact assessment was provided because the requirement was reported as not applicable.
An impact assessment is generally mandatory only when the thresholds prescribed under the CSR Rules are met. The absence of an assessment requirement does not prevent a company from undertaking voluntary outcome evaluation. For a programme focused on education and digital inclusion, a voluntary assessment could help establish whether training translated into better learning, digital confidence or livelihood opportunities.
No Unspent CSR Liability
The company reported no unspent CSR amount for FY 2025–26. Consequently, it was not required to transfer funds to an Unspent CSR Account or any Schedule VII fund. It also disclosed no outstanding unspent CSR amount relating to the preceding three financial years.
| Compliance item | FY 2025–26 status |
|---|---|
| Amount transferred to Unspent CSR Account | Nil |
| Amount transferred to a Schedule VII fund | Nil |
| Previous years’ unspent balance | Nil |
| Amount remaining for succeeding years | Nil |
| Reason for failure to spend | Not applicable |
This indicates that Suntech met its numerical spending obligation within the financial year.
No Excess Amount Available for Set-Off
The company spent exactly the amount required under Section 135(5). It reported no excess CSR expenditure available for adjustment against future obligations.
| Particular | Amount |
|---|---|
| Required CSR expenditure | ₹28,09,573 |
| Actual CSR expenditure | ₹28,09,573 |
| Excess expenditure | Nil |
| Surplus from CSR activities | Nil |
| Amount available for future set-off | Nil |
No CSR-Funded Capital Asset
Suntech disclosed that it did not create or acquire any capital asset through its CSR expenditure during FY 2025–26. The spending therefore appears to have supported programme delivery rather than the construction or acquisition of infrastructure such as training centres, buildings or permanent digital facilities. The annual report does not provide a detailed cost breakup indicating how much was spent on trainers, learning material, digital equipment, beneficiary mobilisation or programme monitoring.
CSR Committee Met Once
The company’s CSR Committee consisted of three directors. The committee held one meeting during the year, attended by all three members.
| CSR Committee member | Position | Meetings held | Meetings attended |
|---|---|---|---|
| Gaurav Gupta | Managing Director and member | 1 | 1 |
| Parveen Kumar Gupta | Whole-time Director and member | 1 | 1 |
| Yogesh Kumar Singhal | Independent Director and member | 1 | 1 |
The participation of an independent director adds an external governance perspective to the committee. However, the report does not separately identify a committee chairperson in the disclosed table.
CSR Policy Has Four Focus Areas
Suntech’s CSR policy identifies four broad areas for social investment:
- Healthcare, including preventive healthcare and sanitation
- Education, including special education and employment-enhancing vocational skills
- Environmental sustainability
- Gender equality, women’s empowerment and community development
Despite this broad policy framework, the company concentrated its FY 2025–26 allocation on one education and digital-literacy initiative. A focused allocation can help avoid fragmenting a relatively modest CSR budget. At the same time, it makes robust outcome measurement important because the entire year’s CSR contribution depends on the performance of a single programme.
Why Digital Literacy Matters
India’s expanding digital economy is increasing the importance of basic computer knowledge, online access and workplace-ready digital skills. Young people from low-income communities often face multiple disadvantages, including limited access to devices, unreliable internet connectivity and insufficient opportunities for structured digital training.
Project Udaan attempts to address this gap by connecting foundational education with digital literacy and employability. For Suntech, the programme also reflects a relationship between social investment and the wider infrastructure workforce. The company said India’s future infrastructure growth would depend on workers who are comfortable in digitally enabled work environments.
“As a company whose growth depends on the skilled people who operate our rigs and build our sites, supporting community education is the most direct way we can give back to the human foundation on which our business rests,” the annual report said.
Compliance Strong, Impact Disclosure Can Improve
Suntech’s CSR report demonstrates full spending compliance, with no unspent amount, no previous liability and no administrative overheads. Its decision to place the entire CSR allocation behind one programme also offers the possibility of focused implementation.
However, the quality of future disclosures could be improved by reporting:
- Total beneficiaries reached
- Beneficiary demographics
- Duration and structure of training
- Amount spent under each project component
- Learning and digital-literacy outcomes
- Certification and placement data
- Monitoring and evaluation methods
- Implementing partner’s CSR registration details
- Clear explanation of direct versus agency-based implementation
- Independent utilisation or outcome-assessment findings
CSR reporting becomes more meaningful when it moves beyond expenditure and explains what changed for the people and communities involved.
