NEW DELHI (India CSR): Vishnu Prakash R Punglia Limited (VPRPL), an engineering, procurement and construction company, spent Rs. 2.464 crore on corporate social responsibility (CSR) activities during financial year 2025-26, marginally exceeding its statutory CSR obligation of Rs. 2.45 crore. The company’s annual report for the year ended March 31, 2026, shows that VPRPL spent Rs. 24.64 million on CSR projects, against the mandatory requirement of Rs. 24.50 million calculated under Section 135 of the Companies Act, 2013. This resulted in an excess CSR spend of Rs. 1.491 lakh, which is available for set-off in succeeding financial years in accordance with applicable provisions.
Full Obligation Met
The annual report records VPRPL’s average net profit, as computed under Section 135(5), at Rs. 122.4936 crore. Two per cent of this amount worked out to Rs. 2.449 crore, while the company’s total CSR obligation for the financial year was rounded off to Rs. 2.45 crore. The company reported that no CSR surplus from earlier projects was available for adjustment and no amount was required to be set off from previous years. It also reported no unspent CSR amount requiring transfer either to the Unspent CSR Account or to a fund specified under Schedule VII of the Companies Act. The statutory auditors have also stated in their report that the company had fully spent the required CSR amount for the year and that no transfer of unspent CSR funds was required.
Social Development Focus
VPRPL stated that its CSR activities during FY2025-26 covered education, community and rural development, healthcare and sanitation, cultural development and animal welfare. The company said its CSR programmes are implemented in line with its CSR Policy and Schedule VII of the Companies Act, with beneficiaries located in the vicinity of its operational areas.
Its stated education focus includes inclusive education, vocational skill development, livelihood support, gender equality and women’s empowerment. The company’s policy also refers to assistance for children, women, elderly persons, persons with disabilities, orphans, senior citizens and socially or economically disadvantaged groups.
Under community and rural development, VPRPL said its programmes seek to support underserved communities and improve living standards in rural and semi-urban areas. Its healthcare and sanitation scope includes preventive healthcare, hunger and malnutrition interventions, sanitation and safe drinking water.
Wider CSR Scope
The company has also identified environmental sustainability, cultural development, animal welfare, research and development, and disaster-relief support among its CSR focus areas. Its environmental scope includes ecological balance, conservation of natural resources, agroforestry and measures related to soil, air and water quality. For cultural development, the company’s CSR framework provides for financial and infrastructure support to artisans, weavers and performers, including support for market access to traditional crafts through agencies. Its animal-welfare focus covers humane treatment, protection and awareness initiatives.
VPRPL reported that no CSR capital asset was created or acquired during FY2025-26. It also stated that impact assessment of CSR projects was not applicable for the year. The entire reported CSR expenditure was incurred for purposes other than construction or acquisition of assets.
VPRPL operates in water supply and wastewater management, railway, road and civil infrastructure segments. Its annual report says the company’s project portfolio extends across 11 states.
Key Facts
| Particular | Details |
|---|---|
| Company | Vishnu Prakash R Punglia Limited |
| Financial year | FY2025-26 |
| Average net profit for CSR calculation | ₹122.49 crore |
| Statutory CSR obligation | ₹2.45 crore |
| CSR amount spent | ₹2.464 crore |
| Excess spent | ₹1.491 lakh |
| Unspent CSR amount | Nil |
| Administrative overheads | Nil |
| CSR capital assets created | No |
| Focus areas | Education, rural development, healthcare, sanitation, culture, animal welfare and sustainability |
