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Audited Indian Renewable Energy Development Agency Limited Statement of Standalone Financial Results for the quarter & half year ended September 30 , 2021 Particulars 3 months ended 30.09.2021 Audited Year to date year ended 30.09.2020 Audited ( in Lakhs ) Previous year ended 31.03.2021 Preceeding 3 months ended Year to date for current for previous 30.06.2021 period ended 30.09.2021 Audited Audited I Revenue from Operations i ) Interest Income 65,650.14 68,042.25 133,692.39 126,113.22 256,522.88 ii ) Fees and Commission Income 1,622.06 833.03 iii ) Net gain on fair value changes on derivatives ( 392.66 ) 466.71 iv ) Revenue from Solar Plant Operations 629.52 707.27 2,455.09 74.05 1,336.78 Total Revenue from operations ( 1 ) 67,509.06 == Other Income 970.46 III Total Income ( l + 11 ) 68,479.52 70,049.25 167.94 70,217.19 137,558.32 1,138.40 138,696.71 1,237.62 ( 82.39 ) 1,209.55 128,478.00 3,377.26 ( 1,247.32 ) 2,741.73 261,394.55 16.37 128,494.36 4,468.85 265,863.40 IV Expenses i ) Finance Cost 41,845.04 36,062.79 77,907.83 78,782.85 157,026.19 ii ) Net translation / transaction exchange loss / ( gain ) 461.13 1,897.47 2,358.61 5,066.52 6,984.66 iii ) Impairment on financial instruments 7,510.31 3,208.57 10,718.88 6,024.33 34,164.50 iv ) Employee Benefits Expenses 1,472.33 1,295.85 2,768.19 2,313.46 4,735.95 v ) Depreciation , amortization and impairment 588.26 547.48 1,135.74 1,127.91 2,267.40 vi ) Others expenses 916.90 7,414.27 8,331.17 1,136.57 2,091.38 vii ) Corporate Social Responsibility Expense 1,102.80 1,641.60 Total Expenses ( IV ) 52,793.98 50,426.43 103,220.41 95,554.44 208,911.68 V Profit / ( loss ) before exceptional items and tax ( III - IV ) 15,685.53 19,790.76 35,476.30 32,939.93 56,951.72 VI Exceptional Items VII Profit / ( loss ) before tax ( V - VI ) 15,685.53 19,790.76 35,476.30 32,939.93 56,951.72 VIII Tax expense ( i ) Current tax - Current year 7,557.12 4,875.53 12,432.65 11,355.91 29,162.31 - Earlier years 231.28 231.28 ( ii ) Deferred tax ( 3,129.50 ) ( 4,047.90 ) ( 7,177.40 ) IX Profit / ( loss ) for the period from continuing 11,026.64 18,963.13 29,989.76 921.36 20,662.66 ( 6,851.31 ) 34,640.72 operations ( VII - VIII ) X Profit / ( loss ) for the period 11,026.64 18,963.13 29,989.76 20,662.66 34,640.72 XI Other Comprehensive Income ( A ) ( i ) Items that will not be reclassified to profit or loss - Remeasurements of the defined benefit plans : - ( ii ) Income tax relating to items that will not be reclassified to profit or loss ( 29.08 ) 7.32 Subtotal ( A ) ( 21.76 ) ( B ) ( i ) Items that will be classified to profit or loss : - - Effective portion of gain / ( loss ) on hedging ( 4,994.90 ) instrument in cash flow hedge reserve ( ii ) Income tax relating to items that will be reclassified to profit or loss 1,257.12 Subtotal ( B ) ( 3,737.78 ) Other Comprehensive Income ( A + B ) ( 3,759.55 ) XII Total Comprehensive Income for the period ( X + XI ) 7,267.09 ( Comprising Profit ( Loss ) and other Comprehensive Income for the period ) XIII Earning per equity share ( for continuing operations ) Basic ( * ) Diluted ( * ) In line with circular no . SEBI / HO / DDHS / CIR / 2021 / 0000000637 dated 05.10.2021 , the figures for the corresponding 3 months period ended 30.09.2020 are not available and thus not presented . SP & ASSO CIA TES FRN : 006791N NEW DELHI HARTERED COUNTANT ( 66.32 ) 16.69 ( 95.40 ) 24.01 ( 261.55 ) 14.12 ( 141.02 ) ( 16.21 ) ( 49.63 ) ( 71.39 ) ( 247.42 ) ( 157.23 ) 5,659.83 664.93 ( 13,731.36 ) ( 32,828.63 ) ( 1,424.47 ) ( 167.35 ) 3,455.91 8,262.31 4,235.37 4,185.74 23,148.87 497.58 426.19 30,415.96 ( 10,275.45 ) ( 24,566.32 ) ( 10,522.87 ) 10,139.79 ( 24,723.55 ) 9,917.17 1.41 1.41 2.42 2.42 3.82 3.82 2.63 2.63 4.42 4.42 Energy Renewable Development इरेडा IREDA 3rd Floor , August Kranti Bhawan Bhikaji Cama Place , New Delhi - 66 * by Koue