Kopran Limited has reported a Corporate Social Responsibility (CSR) expenditure of Rs. 83.53 lakh for the financial year 2025-26, surpassing the mandatory statutory requirement of Rs. 74.46 lakh as outlined in Section 135 of the Companies Act, 2013. This represents an increase of approximately 26.56 per cent from Rs. 66 lakh in the previous financial year, as per the company’s Annual Report for 2025-26.

The calculated CSR expenditure is based on an average net profit of Rs. 37.23 crore over the last three financial years, which mandates a CSR spending of two per cent, equating to Rs. 74.46 lakh. The adjustment of Rs. 13.91 lakh from excess CSR funding in the previous year resulted in a net CSR obligation of Rs. 60.55 lakh, leading to a total expenditure that exceeded the prescribed amount by Rs. 9.07 lakh.

Kopran has fully met its CSR obligations, with no funds transferred to an Unspent CSR Account or Schedule VII fund, and its statutory auditor confirmed that there were no unspent amounts related to ongoing or other CSR projects. The company reported no overheads or impact-assessment expenditures for this fiscal period.

Distribution of CSR Funds

The company undertook seven distinct CSR projects throughout the year, all classified as new initiatives rather than ongoing programmes. A significant portion of the funds was allocated to healthcare and educational support, with Rs. 20 lakh dedicated to an education project through the Sitadevi Taparia Charitable Trust in Mathura, Uttar Pradesh, along with other healthcare-related expenditures in Mumbai.

The most substantial allocation of Rs. 23.03 lakh was directed towards apprenticeship stipends, constituting around 27.57 per cent of the total CSR expenditure. This allocation is part of Kopran’s emphasis on skill development, workplace learning, and vocational exposure, located in Khopoli, Maharashtra.

Healthcare projects received considerable attention, with total expenditures of Rs. 20.50 lakh exclusively for healthcare and another Rs. 20 lakh for projects combining healthcare and education. Kopran’s overarching CSR strategy aims to focus on health, education, environmental sustainability, rural development, and assistance for economically disadvantaged communities.

Geographical Impact and Implementation Strategies

Approximately Rs. 63.53 lakh of the CSR funds, accounting for about 76.06 per cent of total spending, was concentrated in Maharashtra, which included projects in Mumbai and Khopoli. In contrast, Rs. 20 lakh was allocated to the education project in Mathura, comprising roughly 23.94 per cent of the total CSR funding.

Kopran executed about 29.37 per cent of its total CSR expenditure directly, amounting to Rs. 24.53 lakh, while the remaining Rs. 59 lakh, or 70.63 per cent, was spent through registered charitable organisations such as Anant Trust, Baldev Sharma Marshalls Foundation, and Rotary Club of Worli Bombay Trust.

The governance structure for CSR at Kopran includes a dedicated committee chaired by Independent Director Mamta Biyani. The committee convened twice during FY 2025-26, with all members present. It oversees the strategic direction of CSR activities and ensures compliance with statutory requirements.

Kopran has recorded an overall increase in its CSR expenditure, maintaining compliance with statutory obligations while concentrating efforts in the domains of healthcare, education, and skill development initiatives. The cumulative excess CSR expenditure is noted as Rs. 22.98 lakh after adjustments, indicative of the company’s commitment to its social responsibilities.

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