As per Section 198 of the Companies Act, 2013, the particulars of the Net Profits were stated as under:
(Amt in Crores)
| Particulars | FY 2024-25 | FY 2023-24 | FY 2022-23 |
|---|---|---|---|
| Net Profit as per Section 198 | 172.25 | 134.47 | 102.81 |
Accordingly, the Average Net Profit of last three year was Rs. 136.51 crores and 2% of Average Net Profit of the Company is Rs. 2.73 crores.
Accordingly, the Company will be required to spend an amount of Rs. 2.73 Crores for the financial year 2025-26 as per the provisions of the Companies Act, 2013 as CSR expenditure.