1. A brief outline of the Company’s CSR policy, including overview of projects or programs proposed to be undertaken.

   (a) The Company's CSR policy is focused on contributing towards the social and economic development of society. It aims to support initiatives in areas such as education, healthcare, sports, and welfare activities that help reduce social inequalities and improve the quality of life of underprivileged communities. The Company undertakes CSR activities in accordance with Schedule VII of the Companies Act, 2013, to promote inclusive and sustainable growth.

   (b) The CSR Committee is responsible for formulating and recommending the Annual Action Plan to the Board. The Committee oversees the identification, selection, implementation, monitoring, and review of CSR projects and programs. It also recommends the allocation of CSR funds and ensures that CSR initiatives are executed in compliance with the provisions of the Companies Act, 2013.

   (c) Any surplus generated from CSR projects or activities shall not be treated as part of the Company's business profits. Such surplus shall be utilized only for CSR purposes in accordance with the applicable provisions of the Companies Act, 2013.

   (d) CSR projects may be implemented directly by the Company or through eligible implementing agencies, including registered trusts, societies, Section 8 companies, government bodies, educational institutions, and other organizations permitted under the Companies Act, 2013 and CSR Rules.

   (e) The CSR Committee shall establish an effective monitoring and reporting framework to track the progress and impact of CSR initiatives. Regular reviews will be conducted to ensure proper implementation and achievement of the intended objectives of the CSR programs.

   During the financial year 2025-26, the Company continued its CSR initiatives with a focus on promoting education, healthcare, preventive health services, sports development, and measures aimed at reducing social and economic disparities among weaker sections of society.

   In its pursuit to contribute to the society, BCL Industries Limited has contributed in the construction of patients shelter home near All India Institute of Medical Sciences (AIIMS) Bathinda, to provide subsidized accommodation to the patients and their relatives coming from far off places to reside there during their treatment at AIIMS.

   This project was undertaken by M/s. Dwarka Dass Mittal Charitable Trust at a cost of INR. 11 Cr., a part of which was contributed by BCL Industries Limited from its annual Corporate Social Responsibility (CSR) mandate.

   The Patient shelter home was inaugurated on 6th December 2026, by Mr. Rajinder Mittal, Managing Director of the Company along with his wife Mrs. Sunita Mittal.

   The expenditure incurred for this project qualifies as an eligible CSR activity under Schedule VII of the Companies Act, 2013, as it supports healthcare infrastructure and promotes access to medical care for disadvantaged sections of society.

2. Composition of the Corporate Social Responsibility (CSR) Committee:

   SR No	Name of Director	Designation/Nature of Directorship	Number of meetings of held during the year	Number of meetings of CSR Committee attended during the year
   1	Parampal Singh Bal	Chairman (non-executive and independent Director)	1	1
   2	Neerja Jain	Member (non-executive and independent Director)	1	1
   3	Sat Narain Goyal	Member (Whole Time Director)	1	1

3. Web-link where Composition of CSR committee, CSR Policy and CSR projects approved by the Board are disclosed on the website of the Company at https://www.bcl.ind.in/investors-pdf/500/CSR%20Policy
   
4. Details of Impact assessment of CSR projects carried out in pursuance of sub-rule (3) of rule 8 of the Companies (Corporate Social responsibility Policy) Rules, 2014, if applicable: Not Applicable
5. Details of the amount available for set off in pursuance of sub-rule (3) of rule 7 of the Companies (Corporate Social responsibility Policy) Rules, 2014 and amount required for set off for the financial year, if any

   SR No	Financial Year	Amount available for set-off from preceding financial years (Rs. In Lakhs)	Amount required to be set-off for the financial year, if any (Rs. In Lakhs)
   1	2023-24	2.87	4.91
   2	2024-25	4.91	-
   3	2025-26	-	278.3

6. Average net profit of the company for last three financial years as per Section 135(5) of the Companies Act, 2013, (Rs. in lakhs): Rs. 9638 Lakhs

7. CSR amount spent for the financial year:

   	Amount unspent (in Rs In lakhs)
   Total Amount Spent for the Financial Year. (Rs in lakhs)	Total Amount transferred to Unspent CSR Account as per section 135(6).		Amount transferred to any fund specified under Schedule VII as per second proviso to section 135(5).
   	Amount.	Date of transfer.	Name of the fund.	Amount.	Date of transfer.
   Rs. 196.5 Lakhs	N.A	N.A	N.A	N.A	N.A

   (b) Details of CSR amount spent against ongoing projects for the financial year:

   SR No	Name of the project	Item from the list of activities in Schedule VII to the Act	Local area (Yes/No)	Location of the project		Project duration	Amount allocated for the project (Rs in Lacs)	Amount spent in the current financial Year (Rs in Lacs)	Amount transferred to Unspent CSR Account for the project as per section 135(6) (Rs. In Lacs)	Mode of Implementation - Direct (Yes/No)	Mode of Implementation - Through Implementing Agency
   				State	District						Name	CSR Registration number
   1	Patient Shelter Home (Bathinda)	promoting health care	Yes	Punjab	Bathinda	4 Years	700	437.5	Nil	No	Dwarka Dass Mittal Charitable Trust	CSR00002250

   (c) Details of CSR amount spent against other than ongoing projects for the financial year:

   SR No	Name of the project	Item from the list of activities in schedule VII to the act	Local area (Yes/No)	Location of the project		Amount spent for the project (Rs. In Lacs)	Mode of implementation - Direct (Yes/No)	Mode of implementation -Through implementing agency
   				State	District			Name	CSR Registration number
   1	Multiple small contributions	Education/Healthcare/Sports/Disaster management etc.	Yes	Punjab	Bathinda	35.8	Yes	NA	NA

   (d) Amount spent in Administrative Overheads- Nil

   (e) Amount spent on Impact Assessment, if applicable- Not Applicable

   (f) Total amount spent for the Financial Year- Rs. 473.3 Lakhs

   (g) Excess amount for Set off, if any:

   SR No	Particulars	Amount (Rs. In Lakhs)
   (i)	2% of average net profit for CSR expenditure	192.76
   (ii)	Amount available for set off from previous years	Nil
   (iii)	Amount approved for spending during 2025-26	195
   (iv)	Amount spent during 2025-26	473.3
   (v)	Excess amount spent for the financial year	278.3
   (vi)	Amount available for set off in succeeding financial years	278.3

8. (a) Details of Unspent CSR amount for the preceding three financial years: Nil/ N.A.

   (b) Details of CSR amount spent in the financial year for ongoing projects of the preceding financial year(s): Not Applicable

9. In case of creation or acquisition of capital asset, furnish the details relating to the asset so created acquired through CSR spent in the financial year (asset-wise details). - Not Applicable

   (a) Date of creation or acquisition of the capital asset(s). - NA

   (b) Amount of CSR spent for creation or acquisition of capital Asset - NA

   (c) Details of the entity or public authority or beneficiary under whose name such capital asset is registered, their address etc. - NA

   (d) Provide details of the capital asset(s) created or acquired (including complete address and location of the capital asset) - NA

10. Specify the reason(s), if the company has failed to spend two per cent of the average net profit as per section 135(5). – Not Applicable

For and on behalf of the Board