Interim report
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Ref No: CACS/Sectt./efile 8713 Date: August 03 , 2026 न ेशनल स्टॉक एक्सचेंज ऑफ इंिडया िलिमटेड, एक्सचेंज प्लाजा, सी/1,जी ब्लॉक, बांद्रा कु लार् कॉम्प्लेक्स, बांद्रा (ई),मुंबई -400051 N ational Stock Exchange of India Limited, Exchange Plaza, C/1, Block G, Bandra Kurla Complex, Bandra (E), Mumbai – 400001 बीएसई िलिमटेड, पहली मंिजल, िफरोज जीजीभॉय टावसर्, दलाल स्ट्रीट, काला घोड़ा, फोटर्, मुंबई - 400001 B SE Limited 1st Floor, Phiroze Jeejeebhoy Towers, Dalal Street, Kala Ghoda, Fort, Mumbai – 400051 Symbol- IREDA Scrip Code- 544026 ISIN: INE202E01016 Subject: Outcome of the Board Meeting held on August 03, 2026. _____________________________________________________________________________________________ Dear Sir/Madam, In compliance with the provision of Regulation 30, 33, 51 and 52 read with Schedule III of SEBI (LODR) Regulations, 2015 and any other applicable regulation, as amended, this is to inform you that the Board of Directors of Indian Renewable Energy Developme nt Agency Limited (IREDA) in its meeting held Today, August 03, 2026, inter-alia approved the following: 1. Unaudited (Standalone and Consolidated ) Financial Results of the Company for the quarter ended June 30, 2026. In this regard , a copy of the Unaudited ( Standalone and Consolidated ) Financial Results, along with the Limited Review Report are enclosed herewith. 2. Re-appointment of M/s R.M. Bansal & Co., Cost Accountants (FRN:000022) as the Cost Auditor of IREDA for the financial year 202 6-27. The detailed disclosure as required to be disclosed un der R egulation 30 of the SEBI Listing Regulations read with the SEBI Circular is enclosed herewith as Annexure I. The Board Meeting commenced at 03:30 PM and concluded at 07:25 PM. You are requested to please take the same on record Thanking You, For Indian Renewable Energy Development Agency Limited E kta Madan Company Secretary
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Annexure I Details in case of Change in directors, key managerial personnel (Managing Director, Chief Executive Officer, Chief Financial Officer, Company Secretary etc.), senior management, Auditor and Compliance Officer as per SEBI Circular S.No Name Reason for change viz., appointment/ Re- appointment/resi gnation/removal/ death or otherwise Date of appointment/re appointment /cessation (as applicable) & term of appointment/re- appointment Brief profile (in case of appointment) Disclosure of relationships between directors (in case of appointment of a director). 1 M/s R.M. Bansal & Co., Cost Accountants Re-appointment of M/s R.M. Bansal & Co., Cost Accountants as a Cost Auditor of the Company Date of Re - appointment: 03.08.2026 M/s R.M. Bansal & Co., Cost Accountants is re - appointed for a period of one (1) Financial Year 2026-27 M/s R.M. Bansal & Co., Cost Accountants (FRN: 000022) was established on July 12, 1990, with its head office in Kanpur and a strong pan- India presence through 11 branch offices. Over the decades, the firm has built a robust reputation for delivering high- quality professional services across a wide spectrum of industries such as Cost Audit & Management Costing, Budgeting & Standard Costing, Cost Control & Cost Reduction, Design & Implementation of Costing Systems, Internal Audits, Physical Verification of Stores, Inventory, and Fixed Assets, Excise, VAT, Service Tax & GST Audits and Consultancy. The firm has successfully undertaken cost audits and consultancy services in sectors such as Power, Petroleum, Telecommunications, Sugar & Industrial Alcohol, Steel, and Textiles. The firm has 9 Experienced Partners and 4 Qualified Audit Assistants. Not Applicable
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Shiv & Associates, Chartered Accountants I 03 & I 05, Ajanta Mark et, Plot No. I, Vardhaman lndraprastha Plaza, Rao & Em mar, Chartered Accountants 469 . II Floor, Pocket4 , DOA LIG Flats, Sector I I, Dwarka, New Delhi- 110075 LP. Extension, Patparganj, Delhi- 110092 Independent Auditor's Review Report on Review of Interim Standalone Unaudited Financial Results for The Quarter Ended 30th June, 2026 pursuant to Re2ulation 33 and Re2ulation 52 of the SEBJ (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended To The Board of Directors Indian Renewable Energy Development Agency Limited Introduction I. We have reviewed the accompanying statement comprising of Standalone unaudited financial results of Indian Renewable Energy Development Agency Limited (the "Company") for the quarter ended June 30, 2026 together with the notes thereon (the "Statement") being submitted by the company pursuant to the requirements of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations 2015") , which has been initialled by us for identification purpo ses. 2. This Statement, which is the responsibility of the Company's Management and has been approved by the Board of Directors at its meeting held on August 3, 2026 , has been prepared in accordance with the recognition and measurement principl es laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under sect ion 133, of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principle s generally accepted in India and in com pliance with Regulation 33 and Regulation 52 of the Listing Regulations. Our responsibilit y is to issue a conclusion on the financial statements based on our review. Scope of Review 3. We conducted our review in accordance with the "Standard on Review Engagements (SRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India ("ICAI"). This Standard require s us to conclude whether anything has come to our attention that causes us to believe that the financial results, taken as a whole, are not prepared in all material respects in accordance with the applicable financial reporting framework. This Standard also requires us to comply with relevant ethical requiremen ts. Further, we are required to plan and perform the review to obtain limited assurance as to whether the financ ial results are free of material misstatement. 4. A review is limited primaril y to inquiri es of the Company's personnel responsible for financial and accounting matters and applying analytical and other review procedures to financial data. A review is substantially less in scope than an audit conducted in accordance with Standard s on Auditing and consequently does not enable us to obtain assurance that we would become awar e of all significant matters that might be identified in an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Conclusion 5. Based on our review conducted as above , nothing has come to our attention that causes us to believe that the accompanying statement read with notes thereon, prep ared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard 34 and other accounting principles generally accepted in India and other recogni sed accounting practices and policies, has not disclosed the inform ation requir ed to be disclosed in terms of Regulation 33 and Regulation 52 of the Listing Regul ations, 2015 , including the manner in which it is to be d" • or that it contains any material misstatement. l....,..o &. Elvf4f_ ~- q;'J. ~
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Shiv & Associates, Chartered Accountants 103 & 105, Ajanta Market, Plot No. I, Vardhaman Indraprastha Plaza, LP. Extension, Patparganj, Delhi- 110092 Emphasis of Matter Rao & Em mar, Chartered Accountants 469, II Floor, Pocket 4. DDA LIG Flats, Sector 11 , Dwarka, New Delhi- 110075 6. We draw attention to the following matters in the Standalone Financial Results: a. Note No. I to the Standalone Financial Results regarding the constitution of the aud it committee and adoption of Standalone Financial Results. Our conclusion on the Statement is not modified in respect of this matter. Other Matters 7. As per past practice , in respect of loan assets, the Company has provided expected credit loss (ECL) as required under Ind AS 109 based on the ECL report submitted by an independent agency appointed by the Company, which inter alia includes assumptions based on technical parameters I certain aspects. The use of such report does not diminish manageme nt's responsibility for ECL estimation nor our responsibility to evaluate the assumptions, methodo logy and data used. 8. Certain accounts of the Company have been classified as Stage II/I Standard instead of Stage III/I Non Performing Assets' (NPA) pursuant to interim orders of various High Courts. The aggregate amount of such accounts is Rs. 394.00 crores. However, as a matter of prudenc e, interest income on these account s, being NPAs in terms of prudential norms prescribed by the Reserve Bank of India (RBI), has been recognized on a collection basis and impairment loss allowances have been made accord ingly. 9. The Statement includes the results for the quarter ended March 31 , 2026, being the balancing figure between the audited figures for year ended March 31, 2026, and the published audited figures for the nine months ended December 31 , 2025. Our conclusion on the Statement is not modified in respect of these matters. For Shiv & Associat es. Chartered Accountants FRN: 009989N r.-1-~ \,\; CA. S <I'S 1 C aturvedi (Partner) M. NO. 085084 UDIN: ~ebo -a csos4-SM ~\)XL 1-- l ;t 3 Place: New Delhi Date: 03.08.2026 Chartered Accoun'" .. .-.---.. FRN: 00 ~G (Partner) M. NO. 500806 UDIN: :t 6 500806 VJRlJA C~\L\9
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Indian Renewable Energy Development Agency Limited CIN: L 65 100DLI987GOI0 27265 Statement of Standalone Unaudited Financial Results for the quarter ended 30.06.2026 S.No. I i) iii iii) iv\ II 111 IV ii lil iii) iv\ V) vii vii\ v VI VII VIII IX x XI (Al (B) XII XIII XIV xv A B c Note: ( I) (2) Particulars Revenue From ODCrations Interest Income Fees and Commission Incom e Net gain/Ooss) on Fair Value Chanecs Other Oocratine Income Total Revenue From Oneriitions m Other Income Total Income <I+ m Exoenses Finance Cost Net Translation/ Transaction Exchanee Loss!< Gain ' I mnairment on Financia l Instruments Emolovcc Benefits Exnenscs De1>rec1ation Amortization and Jmoairment Others Exnenses Corooratc Social Rcsoonsibilitv Exoensc Total Exoenses <IV\ Profit/(Loss) Before Exceptional Items and Tax (Ill-IV) Exceotional Items Profit/{l..oss) &fore Tax IV-VI) Tax Exoense (i) Current Tax - Current year - Earlier years (ii) Deferred Tax Profit/(Loss) from Continuine. Ooerations (VII-VIII Profit/ILoss\ from Discontinued Ooerations Profit/(Lossl for the neriod Other Comorehcosive Income i(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 Subtotal (A) (i) Items that will be reclassifie d to Profit or Loss :- -Effective portion of ga in/(loss) on hedging instrument in Cash Flow I ledge Reserve (ii) Income tax relating to items that will be rcclas silicd to Profit or Loss Subtota l (B) Other Comprehensive Inc ome (A+ B) Total Comprehen sive Income for the period (X+XI) (Comprising Profit ICLoss) and Other Compre hensive Income) Paid up equity share capital (Face Value t 10 per share ) Other Equity Basic & Diluted Earni ngs per equity share of f 10 euch (Inf) For Continuing Operation s For Discontinued Operatio ns For Continuing and Discon tinued Operat10ns Refer accompanying notes to the financial results Earning per shnre (EPS J for quaner 1s not annualised . J0.06.2026 llln:i udited I 2 197 80 37 40 I 39 I l.80 2 248.39 I 15 2.N9.:H I 34 l.04 5 71 418 54 32 56 9.93 18.67 to 37 I H36.H2 4 12 72 - 412.72 187 80 187.80 - (112 58) 337.50 - 337.50 (6 051 I 52 (4.53) (73 92) 18.60 (55.32) (59.85) 277.65 2,809 23 11 .323 27 I 20 - 1.20 Q uarter Ended Jl.OJ.2026 (Audited I 2 138 33 12 14 14 37 10.11 2 174.95 5 95 2 1110.90 I 240.86 33.95 215 29 2911 12 51 20.87 9 05 I 561.64 619 26 - 619.26 132 25 132.80 (0.55) cs 74) 492 75 - 492. 75 127 34\ 6 88 (20.46) 140 92 (35.47) 105.45 84.99 577.74 2,809 23 10,972. 12 I 76 - 1.76 ENEllC'llOR E>Ut E;;J ~ ~IREDA ONC( lflfOA At WAY.$ tRtOA .1 \,u '""'· ' ( · " ~"' J If in Crortsl Year Ended J0.06.2025 31.0J.2026 lA udil td I (Audited I 1.908 79 8.179.20 15 34 58 68 9.49 31 21 13.67 39 91 1 947.29 8.309.00 12.24 28.48 I 959.SJ 11,337..1!1 1.218 27 4,904 66 16.27 43.41 362 61 777.08 21 18 105 24 9 9.1 43 SI 1848 9286 8.15 33.50 I 654.90 6 000.56 304 63 2.336 9 ~ - - 304.63 2.336.92 113 36 565 12 113.34 58045 0.02 (1533 ) (55 40) (101 54) 246 68 I 873 34 - - 246.68 1,873.34 009 (4 1.51) (002) 10.45 0.07 (J 1.06) 24 89 202.03 (6.26) (50 85) 18.63 I Si.iii 18.70 120.12 265.38 1,993.46 2.809 23 2,809 23 9,592 .63 I0,972. 12 0.91 6.73 - - 0.91 6.73 (3) The figures for the quanor ended 3 lst March 2026 have bee n denved by deducting 1he year-to-date figures for the period end ed 3 lst December 2025 from lhe audited figures for the year ended 31st March 2026.
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Notes to the Standalone Financial Results for the quarter ended 30.06.2026: - 1. The above financial results have been approved by the Board of Directors in its meeting held on 03'd August 2026 and have been subject to limited review by the Joint Auditors of the Company. The Audit Committee of the Company is not in existence with effect from 28th March 2026 due to non-availability of Independent Directors as required under the applicable provisions of the Companies Act and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Jn terms of the Articles of Association of the Company, being a Central Public Sector Enterprise (CPSE), the power to appoint Directors including Independent Directors vests with the Government of India. The Company has already requested the Administrative Ministry for the appointment of requisite number of Independent Directors. 2. These Financial Results have been prepared in accordance with the recognition and measurement principles laid down in applicable accounting standard specified under section 133 of the Act, read with the relevant rules issued thereunder, directions issued by RBI from time to time and other accounting principles generally accepted in India and in compliance with the requirements of Regulation 33, 52 and other applicable regulations of the SEBI (Listing Obligations and Disclosure Requirements) Regulations,2015 (as amended). 3. Impairment allowance on loan assets is provided as per the board approved ECL methodology and calculations done by an independent agency along with management outlays wherever necessary. Cumulative impairment allowance (including standard loans and non-fund-based facilities) stands at~ 3, 107 .15# Crore as at 30.06.2026 (as at 30.06.2025 ~ 2,282.04 Crore). (fin Crore) Particulars As at 30.06.2026 As at 30.06.2025 Stage Stage Ill Total Stage Stage Total 1&11 1&11 Ill Loan assets 91,284.26 3567.62 94,851.88 76,549.79 3,302.1 2 79,851.91 Impairment Loss Allowance* I- 665.60 2433.95 3,099.55 557.28 1,687.50 2,244.78 Provisioninj! Coverage(% ) 0.73% ~ 68.22~= 3.27% 0.73% 51.10% 2.81% I - --.. - -*Excludmg 1mpa1rment allowance of~ 7.60 Crores (previous period~ 37.26 Crores) on non -fund based facihtres #"fhe provisioning required under Income Recognition, Asset Classification and Provisioning (IRACP) Norms (including standard asset provisioning) issued by RBI is~ 3,220.73 Crores and requisite "Impairment Reserve" is available as per the applicable guidelines. 4. Interest income on credit impaired loan assets is not being recognized as a matter of prudence. 5. Company's primary business is to provide finance for Renewable Energy & related projects, and all activities are carried out in India and accordingly , there are no reportable segments as per Ind AS 108 Operating Segments. 6. Additional information as required under Regulation 52(4) of SEBJ (Listing obligation and Disclosure Requirements) Regulation, 2015 is annexed as Annexure A. 7. Pursuant to Regulation 54 of SEBI (Listing obligation and Disclosure Requirements) Regulations 2015, for all secured non-convertible debt securities issued by the Company outstanding as on 30.06.2026, security cover of 3.57 times has been maintained by way of charge on the receivables of the company. The security cover in the prescribed format has been annexed as Annexure 8. 8. The company raises funds in different currencies through a mix of term loans from banks/ financial institutions/Govt. Agencies and issuance of non-convertible securities of different tenors through private placement. The issue proceeds have been fully utilized and there are no material deviation(s) from the stated object in the offer documenUinformation memorandum of such non-convertible securities. During the quarter ended 30.06.2026, the Company has issued non convertible securities to the tune of ' 1,500 Crore through Private Placement. The statement as prescribed under regulation 52(7) & 52(7A) of SEBI (Listing Obligation and disclosure Requirements) Regulations. 2015, has been annexed at Annexure C. 9. There has been no default as on 30.06.2026 in the repayment of debt securities, borrowings and subordinated liabilities and the Company has met all its debt servicing obligations, whether principal or interest, during the period. The format for disclosing outstanding default on loans and debt securities has been annexed at Annexure D.
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10. There are no reportable cases of loans transferred/ acquired during the quarter ended 301h June 2026 (previous period: Nil) required to be reported under Master Direction - Reserve Bank of India (Non-Banking Financial Company - Financial Statements: Presentation and Disclosures) Directions. 2025. 11. There was one case (previous period: one case) of fraud amounting to Nil Crore (previous period: ~ 7.80 Crores) reported to Reserve Bank of India during the period ended 30lh June 2026. 12. Previous period figures have been re-arranged I re-grouped I re-classified wherever considered necessary to make them comparable with the current period's figures. In terms of our report of even date attached For Shiv & Associates Chartered Accountants ICAI Regn. No.- 009989N y CA. Shiv Prakash Chaturvedl Partner Membership No. 085084 Place: New Delhi Date: 03.08.2026 For Rao & Emmar Chartered Accountants ICAI Regn. No.0030845 CA. Hemant Gupta Partner Membership No. 500806 For and on behalf of the Board of Directors
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Annexure-A Disclosure under Regulation 52(4) of SEBI (Listing Obligation and Disclosure Requirements) Re2ulations, 2015 for the quarter ended 30.06.2026 SI. Particulars l 'nit As at I for tht quarter ended As at I for the quarter ended 30.06.2026 30.06.2025 I Debt Equity Ratio1 times 5.59 5.35 2 Debt Service Coverage Ratid times Not Applicable Not Applicable 3 Interest Service Coverage Ratio' times Not Applicable Not Applicable 4 Outstanding Redeemable Preference Shares ~In Crorcs - - 5 Debenture Redemption Reserve ~ In Crores - 439.01 6 Net Worth 2 ~ I n Crorcs 14,132.50 12,401.86 7 Net Profit After Tax 'In Crores 337.50 246.68 8 Earning Per Share it" per share l.20 0.91 9 Current Ratio3 times Not Applicable Not Applicable 10 Long Term Debt to Working Capital1 times Not Applicable Not Applicable 11 Bad Debts to Accounts Receivable Ratid times Not Applicable Not Applicable 12 Current Liability Ratid times Not Applicable Not Applicable 13 Total Debts to Total Assets4 times 0.83 0.82 14 Debtors Tumove? times Not Applicable Not Applicable 15 Inventory Tumovef times Not Applicable Not Applicable 16 Operating Margin Percenr % 18.31% 15.02% 17 Net Profit Marn.in Percen{' % 15.00% 12.59% 18 Sector specific equivalent ratios (a) CRAR7 % 20.30% 19.58% (b) Tier I Capital ~ In Crores !4,935.83 13,214.57 (c) Gross Non Performing Assets Ratio8 % 3.76% 4.13% (d) Net Non Performi1111; Assets Ratio9 % 1.22% 2.06% Notes: Debt I Equity Ratio = Total Debt I Net Worth 2 Net Worth is calculated as defined in section 2(57) of Companies Act. 2013. 3 The Company is registered under the Reserve Bank of India Act. 1934 as Non-Banking Financial Company. hence these ratios arc generally not applicable. 4 Total debts to total assets " Total Debt I Total Assets 5 Operating Margin - Net Operating Profit Before Tax I Total Revenue from Operations 6 Net Profit Margin"' Net Profit after Tax I Total Income 7 CRAR = Total Capital Fund (Tie r I Capital+ Tier II Capital) I Risk weighted assets, calculated as per applicable RBI guidelines. 8 Gross Non Performing Assets Ratio ~ Gross Non Performing Assets I Gross Loan Assets 9 Net Non Performing Assets Ratio = Net Non Perfom1ing Assets I Net Loan Assets
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Po.rtiatlan A.~ SCTS P"1pC~ P'Llm and Equ1pmcn1 C1pll.9 Work·in--Pro,gress RJJtl of U se As&eU --- Good\\ di lnuu1,g1bk Asstts ha i, ?.c ;\ utu 8lldcr De-. c.k> .. hl\'Cstn: C"nt:I Loans lft\'tnr:oncs Tr.1de Reoeeh ables C&J.h .~ Co.sh Bquin1lc1us Bank Bala~cs 01btr than Cash 3rul Cub 1[4f""'\~CWS Olhtr> T•tal 1.1~ 111.m1:.~ Dtb~ stetJnllU lo> " lucl'I tJll.i«tll(tealC run~• Other deb I $hanAg pari-~u ch:nge "uh abo, ·c E_ °'"'' °"" S..bo~:fa\.1~drlt1 8'Jf'r0\\ IU. Rtr.A:: Debt St'~Vfll.<J Olhcn TndcP"'..b..ci 1 Uk L..t>i:~t"'' Pnn~uom °'""' T .. 1&1 <"•' "' '"' ...._ Value I I J>uuiptioa ... amt ror wtiidl ~ cntifk.ate rd•tc kC'\.t.\.ab:.Ct wJu F rr .. ncing Klt\1:i.o. .s Disclosure on Security Cover (As per Regulation 54(3) of the Suu r11ies Jind Es.cha nge Board of India (Ldtin& O bli~a l ioo a•d Disdosure Requirements) Jtcgula tlolll-. 201!) I I £1duJvc- I Esdtuh ·c c••rcc au.rec Dfft r.r .... idl tllis certificate INMic tu•t4 Odo.. Sccartd - S..k "••«" Boot.: VMue I I N'otto bc: tilled I I P.ari-P~ Cba~ P•ri-P»AI CllUJC I raui .. tas• C°llt•r-ET Aneo sit.ii.ml by pni Othtc is•d• on b" r;. f.nchHla ••• f•r •"kll Pa_u• irlr.1 r~ DcMft lllitlll piwuftbtboW.u •Wr..latkrr h p•ri- • •~_ct~k: muun.if"M'.iltt i'b~ ~& (n.tludinii&e1n1 kiaC .. k:t' ec.t "n pnipa.s• c.nrtt iia. ,..._. <hJV) F> (YESINOl 8ookV.-9uc BotkValue I I I I YES 91.665.% " .... YES l OS~ 11 1'0 l't.'1 'l 1'-'' 4-" ra,,..rU-'U :tcnnh ( 19' er R.•t• J_,, I I Anet• Ht '"ud u Scarily r 1111 1)6 .?2 I '.l1JJ I 9'9 .U '"" 29489 SWSJ J.6,S OS J.&Of.14 1.2!7 ! U lZ IM 12 21.MS.,.I 1 ... IJlOll " !to jJ "111 . .t• t:tlmiu1m Dc)t•o••t utu:Mcl'N .. R than ORCe (d•c I• n c .. -nc pht.s atari passvcbrt:d Markd (Total Ct• HJ ValMcr ... A$ .... t.tll:arcNo. E:1:d11Sh·c basis I 173 :"l I IJ(, ?l I 39; 979 24 ?l .G6S.?G I G6 29-119 S6.j l J 1.GSS 05 ~,A l:C.IU l bS ~1' Ill'• Hst1 ni ! .. I~~-- , J<J Uk,I! 16Ztll4.$ 9" .. 0,.IU \4~ ~,,..U... tJ"A"o,;.-.m~1 hois c. ~i-.~tr.c • •l\"t."i .•a ~- ·~d1#;~11i"J!( di'• d!'.bJ t..•~ C:1 .C"''"U1•~;..~-lll'>""-i!Ml.M~t:idmd<:d ; ?l·· ~ Anncxurc-B Ct iD.CroruJ Rdate4 10 nJy t.tio.c. ittmJ ct~ •Y Ulis «J1irxatc Caa~·Hi.1 /MK Ylllltrorct.thlsi'Ye ~ ara Ust h •iltctC' ••rM1 'UIM I' HI MCcnz .. abk•r 1pplk1:bk Market c.,,,...-..... r.r pari-p ... tb arie VaJl t ror .-........ ~d I T•••I Pari passu ,., .. c U DOt \'•tutt•l<.+L+M cbric •sccrtaill1bk..- + :i.) Aisc" .,,.. . .. Sc RdlkdleColllm•P 91.66' .% 91.665 .... A .. ~·· . .... t ~ l 'T
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Annexure-C Disclosure under Regulation 52(7) and Regulation 52(7 A) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter ended June 30,2026 A. Statement of utilization of issue proceeds: (~in Crore) Name of ISIN Mode of Type of Date of Amount Funds Any Remarks Issuer Fund Instrument Raising of Raised Utilized Devia Raisin I! Funds ti on Indian INE20 Private IREDA Taxable 24-06- 1500.00 1500.00 NA NA Renew ab 2E083 Placement Unsecured 2026 le Energy 26 Bonds (Series- Develop XVIll-A) in the ment nature Agency of Debentures Limited (!REDA) B. Statement of Deviation: Particulars Remarks Name of listed entity Indian Renewable Energy Development Agency Limited Mode of fund raising Private Placement Type of instrument IREDA Taxable Unsecured Bonds (Series-XVDI- A) in the nature of Debentures Date of raising funds 24-06-2026 Amount raised 1500.00 Crores Report filed for quarter ended 130-06-2026 Is there a deviation/ variation in use of funds raised? INil Whether any approval is required to vary the objects of INA the issue stated in the prospectus / offer document? If yes, details of the approval so required? Date of approval Explanatio n for the deviation/ variation Comments of the audit committee after review Comments of the auditors, if any Objects for which funds have been raised aftEI wheFe theFe bas beee a Eie•riatiellf •,•afiatien, ie the fellewieg ta≤-The funds raised through the Issue will be utilized for on lending towards the RE projects and other general corporate purposes. Deviation could mean: NA a. Deviation in the objects or purposes for which the funds have been raised. b. Deviation in the amount of funds actually utilized as against what was originally disclosed.
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Annexure-D Disclosure for disclosine outstanding default on loans and debt secur ities under SEBI (Listing Obligation and Disclosure Requirements) Reeulations, 2015 for the quarter ended June 30 ,2026. (~in Crore S.No. Particulars Amount ( As at 30.06.2026) 1. Loans I revolving facilities like cash credit from banks I financial institutions A Total amount outstandin g as on date 45 ,823.04 B Of the total amount outstandin g, amount of default as on date - 2. Unlisted debt securities i.e. NCDs and NCRPS A Total amount outsta nding as on date - B Of the total amount outst anding, amount of default as on date - 3. Total financial indebtedness of the listed entity including 79,002.01 short- term and long -term debt 1 1Detail s of total financial indebted ness of the Company : (~in Crore Amount S. No. Particulars ( As at 30.06.2026) I. Debt Securities 29.921. 57 2. J3orrowings (Other than Debt Securities) 45,823.04 ......- - 3. Subordinated Liabilities 3,257.40 Total 79,002.01
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Indian Renewable Energy Development Agency Limited CIN: L65 100DL1987 GOI027265 ClltflCHOll M~ E-::.....:,;~s• ~IREDA OHCt F ( OA AlWAYSllUD4 ~ .. ... ... , Extract of Unaudited Financial Results (Standalon e and Consolidated) for the quarter ended 30 June 2026 (t In Crores) St:indal one Consol idntcd SI. Quarter ended Yea r ended Qua rter end ed Year ended !'lo. Particulars 30-Jun-26 J l- ;\lu-26 JO-Jun -25 J 1-;\lar -26 JO-J un-26 J l -;\la r-26 30-Jun-25 31-Mar- 26 ( t:naudited) (Audited) (Audited) (A udite d) ( Unau dited) (Audite d) (Audited) (Audited) I. To tal Income from Operati ons 2.249 54 2,180.90 1,959.53 8,337. 48 2,250.60 2,181.28 1,959 .84 8,338.89 2 Net Profit/ (Loss ) for the period (befo re Tax, Exccpuonal and/ or Extrao rdina ry items) 4 12.72 619 26 3C» 63 2,336.92 413 .75 619 14 304 84 2,337.5 8 3. Ncl Profit/ (Loss) for the pcnod befor e tax (after Excep tion al and/ o r Extraordinary items) 4 12 72 619 .26 304.63 2,336.92 4 13.75 619 .14 304.84 2,337.58 4. Ncl Profit/ (Los s) for the pe riod after tax (after Exc epli onal and/ or Extraordinary items) 337 50 492.75 246.68 1,873 .34 338 53 492.62 246. 88 1,874.00 5 Total Comprehensive Income for the period [Compris ing Profi t/ (Loss) for the period (after tax) and 277 65 577.74 265.37 1,993.46 278.30 579.20 266.21 1,99715 Othe r Como rehensive Income (after laxll 6. Paid up Equny Share Capital (f ace Value on 10/- each ) 2,809 23 2,809 :!3 2,809 23 2,809 23 2,809.23 2,809.23 2,809 23 2,809 23 7. Other EqUll} 11 ,323.27 10,972 . 12 9,59 2 63 J0, 972 .12 11,3:!7.96 10,976. 19 9,593. 20 10,976.19 8. Securities Premium Accou nl ( ncl) 2,737 56 2,737.56 2.737.57 2,737 56 2,737 56 9 :-Jct Wonh 14 132.50 13,781 35 12,40 1.86 13,781.35 14,137 19 10. Patd up Debt Capi tal/ Outstan dmg Debt 79,00:! 01 77,845.63 66,398.32 77,845 63 79,058 77 11. Debl Equity Ralio 5.59 5 65 5 35 5.65 5.59 12. Eamin !!s Per Share (of Rs I 0/- eac h) (for conlanuing and disco nt mu~d opera lions) A. Basic : 1.20 I 76 0 9 1 6 73 I 21 1.76 09 1 6 73 B Diluted I 20 I 76 0.9 1 6.73 I 21 I 76 0.9 1 6.73 13. Debcn lurc Rcdcmpuon Reserv e - 439.0 1 - - 439.01 - :"iotes: a) The above resu lts have been approved by the Board of Directors in its meeting held on 03.08 2026 and have been su bject to limited review by the Jomt Statutory Auditor s of the Company b) The above is an extrac t of the detailed format of quarterly financ ial res ults filed with Stock Excha nges under Regulation 33 & 52 of the SEBI LODR Regulations . The full format of the said financial resu lts are avai lable on the website of the Compa ny www.ircd a. in/financial-rc sults and on the wcbs ilcs of Stock Exchanges www.bseindla.com & www.nseindia.com. c) For the other line items referred in regulation 52(4) of the SEBI LODR Regu latio ns. pertinent disc losures have been made to Stock Exchanges and can be accesse d at www.bseindia.com & www.nseindia.com respectively. Date 03 .08.2026 Place New Delhi l b &. Ei\fe ~~ * 0. I ND A * ·~ ">'er. #J ~~·-- QR Code for Accessing financial Resu lts For and on Behalf of Board of Dircclo~ ~ Dr. B K Moban ty Chainnan & Managin g Director (Additional Oia rgc) Director (Finance) DIN Jl:o. 088165 32
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ENER GY FOR EVER ~$~51 ~IREDA 11 Ix cl) 'Q 3llffl:T \3? \31 Y fc) Cf> I 'fl ~ ~ fi'.l e'5 (1iffil ti '<Cf> I'< Cf>T ~ RI ISd I ""1) ONCE /REDA ALWAYS /REDA (J1. Jfavratna CPS<£) Indian Renewable Energy Development Agency Limite d (A Government of India Enterprise ) ~ <Pltlfotti: ~ 00, <PR-4-~. ~ <Plt, 'lTIXff ~ ~. ~ xts. ~ ~- 1 1 0003 'lTIXff Registered Office: Core-4A, East Court, 1st Floor, India Habitat Centre, Lodhi Road. New Delhi-110003, INDIA ~/ Phone: +91-11-24682206-1 9,itrffi / Fax : +91-11-24682202 mrnrc / Website: WWW.ireda.in CIN: L65100DL 1987GOl027265 No. IREDA/FS/Q1 FY27ResultsN/ By_Upload Dated: 03.08 .2026 aft~ I BSE LIMITED 'If{~ / NSE LIMITED ~ ~ ~ ~'4Jll / Listing & Compliance s ~ ~ ~ fcrnm I Listing & Compliances Depart ment ~ m ~ ~ ~ /Bombay Stock Exchange Ltd. (BSE) I ~ \;ft\;fi'lfr:J crcIB I Phiroze Jeejeebhoy Towers ~~I Dalal Street, <f5TaT~. lfflt I Kala Ghoda ,Fort, · -400 001 I Mumbai -400 001 Department , ~ m ~ ~ ~ I Natio nal Stock Exchange of India Ltd, ~ tffiUfl I Exchange Plaza , ~ ~ <t>lu:cl<"R"t I Bandra Kurla complex, ~ cwf) I Bandra (East), · -400 051 /Mumbai - 400 051 . ~: 30.06 .2026 <P)- m f!nmft' t' fffi! ~ y~uo y - ~~ ~ q~om'i lR q;Jf ~ Et> 1 RI RP ij> l(H ;:r m:r ·~hnlfurr Subject : Firiancial Results for the quarter ended 30.06.2026 - Declaration for No Audit qualification on Standalone Financial Results Madam/Sir 3f@c ~afl $ ~1-flCI' $ Qcp(l(f)'{UI ~ ~ -aJ11 mft 31 1 q~qi$dlafl $ ~ iJ, ~ ~ ~ i fcp 30.062026 cm-~~$~~~~~~~~arrftmi~~~~i1 ~ ~arr ~ftqlt\JCRf ~$~ q~o1 1 l{f$~~~qft~~ 1 In complian ce with the applicable SEBI requirement s related to the disclosure of the impact of the Qualifications , it is to confirm that the Limited Review Report on Standalone Financial Results for th e quarter ended 30.06.2026 contains no qualification s. The Limited Review Report has been provided with the financial results for the said period. ~I Thanking You , ~I Yours faithfully I '9- · fc~ ~.-ij;. ~) I (S.K. Sharma) <t>1<fct>1fl Plal(l<t> ~ ) / Executive Director (F&A) ~ ~ : TIRRr 00, 3l7ffif wffi1 'lfo/f, ~ <WIT ~. ~ ~ - 110066, 'lTIXff Corporate Office: 3rd Floor, August Kranti Bhawan, Bhikaji Cama Place, New Delhi- 110066. ~/ Phone: +91-11-26717401 -26717412, ~/ Fa x: +91-11-26717416 ~-l){;r / Ema il : cmd@ireda.in ~ -m : \;!1<llxf)>R1 CfiltjCffl, ~ -II, ~-cfr, 7cfi ~. ~ ~ ';:flN, ~ ~ - 110023, 'lTIXff IREDA Busin ess Centre: NBCC Complex, Block-II, Plate-8 , 7th Floor. East Kidwai Nagar, New Delhi-110023, INDIA ~/ Phone : +91-11-24604157. 24347700-24 347799, FOLLOW us: IJ @IREDALimited . @IREDALtd @iredaofficial
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Shiv & Associates, Chartered Accountants I 03 & I 05, Ajanta Market, Plot No. 1, Vardhaman Indraprastha Plaza, Rao & Emmar, Chartered Accountants 469, lI Floor, Pocket 4, DDA LIG Flats, Sector I I, Dwarka, New Delhi- 110075 I.P. Extension, Patparganj, Delhi- 110092 Independent Auditor's Review Reoort on Review of Interim Consolidated Unaudited Financial Results for The Quarter Ended 30th June, 2026 pursuant to Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended To The Board of Directors Indian Renewable Energy Development Agency Limited Introduction I. We have reviewed the accompanying statement comprising of Consolidated unaudited financial results of Indian Renewable Energy Development Agency Limited (the "Company") for the quarter ended June 30, 2026 together with the notes thereon (the "Statement") being submitted by the company pursuant to the requirements of Regulation 33 and Regulation 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations 2015"), which has been initialled by us for identification purposes . 2. This Statement, which is the responsibility of the Holding Company's Management and has been approved by the Board of Directors at its meeting held on 3rd August, 2026, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" {"Ind AS 34"), prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 and Regulation 52 of the Listing Regulations. Our responsibility is to issue a conclusion on the Statement based on our review. 3. This Statement includes the results of the Holding Company and its subsidiary (the Holding Company and its subsidiary together referred to as "the Group") listed below: Sr.No Name of the Entity Relation ship with the Company I !REDA Global Green Energy Finance IFSC Limited Subsidiary Scope of Review 4. We conducted our review in accordance with the "Standard on Review Engagements (SRE) 2410, Review oflnterim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India ("ICAI''). This Standard requires us to conclude whet11er anything has come to our attention that causes us to believe that the financial results, taken as a whole, are not prepared in all material respects in accordance with the applicable financial reporting framework . This Standard also requires us to comply with relevant ethical requirements. Further, we are required to plan and perform the review to obtain limited assurance as to whether the financial results are free of material misstatement. 5. A review is limited primarily to inquiries of the Company's personnel responsible for financial and accounting matters and applying analytical and other review procedures to financial data. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and con cquently does not enable us to obtain assurance that we would become aware of all significant matters
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Shiv & Associates, Chartered Accountants I 03 & I 05, Ajanta Market, Plot No. 1, Vardhaman Indraprastha Plaz.a, I.P. Extension, Patparganj, Delhi- 110092 Rao & Emmar, Chartered Accountants 469, II Floor, Pocket 4, DOA LIG Flats, Sector 11, Dwarka, New Delhi· 110075 that might be identified in an audit. We have not performed an audit and accordingly, we do not express an audit opinion. Conclusion 6. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement read with notes thereon, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard 34 and other accounting principles generally accepted in India and other recognised accounting practices and policies, has not disclosed the information required to be disclosed in terms of Regulation 33 and Regulation 52 of the Listing Regulations, 2015, including the manner in which it is to be disclosed, or that it contains any material misstatement. Emphasis of Matter 7. We draw attention to the following matters in the Consolidated Financial Results: a. Note No. I to the Consolidated Financial Results regarding the constitution of the audit committee and adoption of Consolidated Financial Results. Our conclusion on the Statement is not modified in respect of this matter. Other Matters 8. The Statement includes the unaudited interim financial results of one subsidiary, whose interim financial results reflect total assets of Rs. 90.05 crores as at 30th June, 2026, total revenue of Rs. 0.92 crores, and total net profit of Rs. 1.0 I crores for the quarter ended 30th June, 2026, total comprehensive income of Rs 0.63 crores for the quarter ended 30th June, 2026, as considered in the consolidated financial results, which has been reviewed by its independent auditor. The independent auditor's review report on the interim financial results of this entity has been furnished to us and our conclusion on the Consolidated Financial Results, in so far as it relates to the amounts and disclosures included in respect of this entity, is based solely on the report of such reviewer and the procedures performed by us are as stated in paragraph 4 above. 9. As per past practice, in respect ofloan assets, the Holding Company has provided expected credit loss (ECL) as required under Ind AS I 09 based on the ECL report submitted by an independent agency appointed by the Company, which inter alia includes assumptions based on technical parameters I certain aspects. The use of such report does not diminish management's responsibility for ECL estimation nor our responsibility to evaluate the assumptions, methodology and data used. IO. Certain accounts of the Holding Company have been classified as Stage II/I Standard instead of Stage [II/[ Non-Performing Assets' (NPA) pursuant to interim orders of various High Courts. The aggregate amount of such accounts is Rs. 394.00 crores. However, as a matter of prudence, interest income on these accounts, being NP As in terms of prudential norms prescribed by the Reserve Bank of India (RBI), has been recognized on a collection basis and impairment loss allowances have been made accordingly.
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Shiv & Associates, Chartered Accountants I 03 & I 05, Ajanta Market, Plot No. 1, Vardhaman lndraprastha Plaza, LP. Extension, Patparganj, Delhi- 110092 Rao & Emmar, Chartered Accountants 469, II Floor, Pocket 4, DOA LIG Flats, Sector I I , Dwarka, New Delhi- I I 0075 11 . The Statement includes the results for the quarter ended March 31, 2026, being the balancing figure between the audited figures for year ended March 31, 2026, and the published audited figures for the nine months ended December 31, 2025. Our conclusion on the Statement is not modified in respect of these matters. For Shiv & Associates, Chartered Accountants FRN: 009989N CA. Shi (Partner) M. NO. 085084 UDIN: 260SS"08 l\-VUZU'( F 2-~150 Place: New Delhi Date: 03.08.2026 For Rao & Enimar, _-=-~ Chartered Accounta ,.£ .. ,,.,. ~~ ~: OOJ &:W'.~~~ UDIN: 2 6 So0~06 lJFAO])-=t\B8
Page 17
Indian R enewab le Energy Development Agency Limited CIN: L65 IOODL1987GOI027265 Statement of Consolidated Una udited Fi nan cial Results for the quar ter ended 30.06.2026 S.No. I i) ii) iii) ivl II III IV il ii) iii) iv} v\ vi) vii} v VI VII VIII IX x XI (Al (B) XII XIII XIV xv A B c Note: (I) (2) Particulars Revenue From Ooeratio ns Interest Income Fees and Comlllission Income Net gain/(loss) on Fair Value Changes Other Ooerating Income Total Revenue From Oner ations m Other Income TotAl Income ll+tn Ex~nses Finance Cost Net Translation/ Transaction Exchange Loss/( Gain} Imoairmcnt on Financial Jnstniment~ Emplovce Benefits Expenses Deoreciation, Amortization and lnmairmen1 Others Exocnses Corporate Social Responsibilitv Exocnsc Total Exoenses (JV\ Profit/(Loss) Before Exceptional Items and Tax (Ill-IV) Exceotional Items Profit/(Loss) Before Ta x CV-Vn Tax Exoense (i) Current Tax - Current year - Earlier years (ii) Deferred Tax Profit/( Loss) from Continuing 01JCrations /VII-VIII Profit/(Lossl from Discontinued Ooerations Profit/(Lossl for the period Other Comorch ensivc Income Ii\ Items that will not be reclassified to Profit or Loss - Remeasurements of the Defined Benefit Plans:- (ii) Income Tax relating to items that will 1101 be reclassified to Profit or Loss Subtotal (A) (i) Items that will be reclassified to Profit or Loss .- -Effective portion of gain/(loss) on hedging instrument in Cash Flow !ledge Reserve -Translation Reserve on Consolidation (ii) Income tax relating to items that will be reclassified to Profit or Loss Subtotal (B) Other Compre hensive Income (A+B) Tota l Comprehensive Income for the period (X+XI) (Comprising Profit (Loss) and Other Compre hensive Income) Paid up equity share capital (Face Val ue ~ 10 per share) Other Equity Basic & Diluted Earnings per equity share of t 10 each (in 'l') For Continuing Operations For Discontinued Operations For Continuing and Discontinued Operations Refer accompanying noles to the financial rcsulls. Eamm g per share (EJ>S) for quarter is not annu alised . 30.06.2026 (Unaudited ) 2 198.72 37.54 1.39 11.80 2 249.45 1.15 2250.60 I 341.27 5.35 418.54 32.56 9.94 18.82 10.37 1 836.85 413.75 - 413.75 187.80 187.80 - (112.58) 338.53 - 338.53 (6.05) I 5::? (4.53) r73.92) (0.38) 18 60 (55.70) (60.23) 278.30 2,809.23 11,327.96 1.21 - 1.21 Quarter ended 31.03.2026 (Audited) 2 138.64 12.2 1 14.37 10.11 2175.33 5.95 2 181.28 1.240.86 33.95 215.29 29.36 12.54 21.09 9.05 1562.14 619. 14 619.14 132.25 132.BO (0.55) (5.74) 492.63 - 492.63 (2734 ) 6.88 (20.46) 140.92 1.59 (35.47) 107.04 86.58 579.21 2.809.23 10,976.1 9 1.76 - l.76 ENEROV fOR fVl.R ~~ ONCE IR EDA IU.WAl'S IREOA ' .f \ ;rr ,,,,,,,J ( J:\ I (~in Croru} Year Ended 30.06.2025 31.03.2026 (Audited ) (Audited l 1909.10 8 180.46 15.34 58.83 9.49 31.21 13.67 39.91 I 947.60 8310.41 12.24 28.48 I 959.84 8 338.89 1218.27 4 904.68 16.27 43.41 362.61 777.08 21.23 !OS.SS 9.96 43.89 18.Sl 93.20 8 15 33.50 I 655.0l 6 001.31 304.84 2,337.58 - . 304.84 2 337.58 113.36 565.12 113.34 580.45 0.02 (15.33) (55.40) ( 101.54) 246.88 I 874.00 - - 246.88 1 874.00 0.09 141.51) (0.02) 10.45 0.07 (31.06) 24.89 202.03 0.63 3.03 (6.26) (50.85) 19.26 154.21 19.33 123.15 266.21 1,997.IS 2,809.23 2.809.23 9,59320 10,976.19 0.91 6.73 . . 0.91 6.73 (3) 1hc figures for the quarter ended 31st March 2026 have b<:en derived by deducting tl>e year-to-dale figures for the period ended 31st Deccmb<:r 2025 from the audited figures for lhc year end ed 3 1st March 2026.
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Notes to the Consolidated Financial Results for the quarter ended 30.06.2026 : • 1. The above financial results have been approved by the Board of Directors in its meeting held on 03'd August 2026 and have been subject to limited review by the Joint Auditors of the Company. The Audit Committee of the Company is not in existence with effect from 28th March 2026 due to non-availability of Independent Directors as required under the applicable provisions of the Companies Act and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. In terms of the Articles of Associat ion of the Company, being a Central Public Sector Enterprise (CPSE), the power to appoint Directors including Independent Directors vests with the Government of India. The Company has already requested the Administrative Ministry for the appointment of requisite numbe r of Independent Directors. 2. These Financial Results have been prepared in accordance with the recognition and measurement principles laid down in applicable accounting standard specified under section 133 of the Ac!, read with the relevant rules issued thereunder, directions issued by RBI from time to time and other accounting principles generally accepted in India and in compliance with the requirements of Regulation 33, 52 and other applicab le regulations of the SEBI (Listing Obligations and Disclosure Requirement s) Regulations ,2015 (as amended). 3. The accounts of the Subsidiary Company IREDA Global Green Energy Finance IFSC Limited has been Consolidated in accordance with the Indian Accounting Standard 110: Consolidated Financial Statements . 4. Impairment allowance on loan assets is provided as per the board approved EGL method ology and calculations done by an independent agency along with management outlays wherever necessary. Cumulative impairment allowance (including standard loans and non-fund-based facilities) stands at~ 3, 107.15# Crore as at 30.06.2026 (as at 30.06.2025 ~ 2,282.04 Crore). ('In Cront) Particulars As at 30.06.2026 As at 30.06.2025 Stage Stage Ill Total Stage Stage Total 1&11 1&11 Ill Loan assets 91,284.26 3567.62 94,851.88 76,549.79 3,302.12 79,851.91 Impairment Loss Allowance• 665.60 2433.95 3,099.55 557.28 1,687.50 2,244.78 Provisioning Coverage(%) 0.73% 68.22% 3.27% 0.73% 51.10% 2.s1•t. - ... ' Excluding 1mpa1rment al owance of f 7.60 Croros (previous poriod ~ 37.26 Crores) on non ·fund based facihtios #"fhe provisioning required under Income Recognition, Asset Classification and Provisioning (IRACP) Norms (including standard asset provisioning) issued by RBI is ~ 3,220.73 Crores and req-.iisite "Impairment Reserve" is available as per the applicable guidelines. 5. Interest income on credit impaired loan assets is not being recognized as a matter of prudence. 6. Primary business of the group is to provide finance for Renewable Energy & related projects, and all activities are carried out in India and accordingly , there are no reportable segments as per Ind AS 108 Operating Segments. 7. Additional information as required under Regulation 52(4) of SEBI (Listing obligation and Disclosure Requirements) Regulation, 2015 is annexed as Annexure A . 8. There are no reportable cases of loans transf erred/ acquired during the quarter ended 30'h June 2026 (previous period: Nil) required to be reported under Master Direction - Reserv e Bank of India (Non-Banking Financial Company-Financial Statements : Presentation and Disclosures) Directions, 2025. 9. There was one case (previous period: one case) of fraud amounting to Nil Crore (previous period: ~ 7.80 Crores) reported to Reserve Bank of India during the period ended 30'h June 2026. 10. Previous period figures have been re-arranged I re-grouped I re-classified wherever considered necessary to make them comparable with the current period's figures. In terms of our report of even date attached For Shiv & Associates Chartered Accountants ICAI Regn . No.- 009989N CA ~~edl Partner Membership No. 085084 Place: New Delhi Date: 03.08.2026 For Rao & Emmar Chartered Accountants CA. Hemant Gupta Partner Membership No. 500806 For and on behalf of the Board of Directors
Page 19
SI. I 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 (a) (b) (c) (d) Notes: I 2 3 4 5 6 7 8 9 Annexure-A Disclosur e und er Regulat ion 52(4) of SEBl (Listing Obligation and Disclosure R equ irements) Regulation s, 2015 for the quart er ended 30.06.2026 P11rticulars Unit As at I for the quuter ended As at I for the quarter ended 30.06.2026 30.06.2025 Debt Equity Ratio1 times 5.59 5.35 Debt Service Coverage Ratio3 times Not Applicable Not Applicable Interest Service Coverai:e Ratio3 times Not Applicable Not Applicable Outstanding Redeemable Preference Shares t In Crores - - Debenture Redemption Reserve ~In Crorcs - 439.01 Net Worth2 ~ I n Crores .14.137.19 12,402.43 Net Profit After Tax ~I n Crorcs 338.53 246.88 Earning Per Share ~per share 1.21 0.91 Current Ratio3 times Not Applicable Not Applicable Lone. Term Debt to Workine. Capitaf times Not Applicable Not Applicable Bad Debts to Accounts Receivable Ratio3 times Not Applicable Not Applicable Current Liability Ratio3 times Not Applicable Not Applicable Total Debts to Total Assets 4 times 0.83 0.82 Debtors Turnover' times Not Applicable Not Applicable Inventory Turnover times Not Applicable Not Applicable Operating Margin Percent5 o/o 18.34% 15.02% Net Profit Margin Percent 6 % 15.04% 12.60% Sector specific eau ivalent ratios CRAR7 % 20.28% 19.58% Tier I Capital t In Crores 14,937.03 13,214.57 Gross Non Performing Assets Ratio~ % 3.75% 4.13% Net Non PerforminP. Assets Ratio'' % 1.22% 2.06% Debt I Equity Ratio = Total Debt I Net Worth Net Worth is calculated as defined in section 2(57) of Companies Act, 2013. The Company is registered under the Reserve Flank of lndia /\ct. 1934 as Non-Flanking Financial Company. hence these ratios are generally not applicable. Total debts to total assets = Total Debt I Total Assets Operating Margin - Net Operating Profit Before Tax I Total Revenue from Operations Net Profit Margin = Net Profit after Tax I Total Income CRAR = Total Capital Fund ( Tier l Capital+ Tier 11 Capital) I Risk weighted assets, calculated as per applicable RBI guidelines. Gross Non Performing Assets Ratio "' Gross Non Performing Assets I Gross Loan Assets Net Non Performing Assets Ratio = Net Non Performing Assets I Net Loan /\sscls
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ENERGY FOR EVER ~ $~5 1 ~IREDA ~ • '<tll'll 31~ d>G1Y Fc1Cf51'f1 ~ ~f?le'5 ('+JRCf th! <t> I'< "<f)"f !lOl fa fd 1 'i) ONCE /REDA ALWAYS /REDA (Jl. :J{avratna C<PSP,) Indian Renewable Energy Developmen t Agency Limited (A Government of India Enterprise} ~ Cj)jljft'Jlj: ~~ ('f"C1, "CPR--4-"CI, ~ cITTt. '+fRfr ~ ~. Wfr ~, ~ ~-110003 ~ Registered Office : Core-4A, East Court, 1st Floor, India Habitat Centre, Lodhi Road, New Delhi-110003, INDIA ~/ Phone : +91-11-24682206-19.~ / Fax: +91-11-24682202 ~/ Website: WWW.ireda.in CIN: L65100DL1987G01027265 No. IREDA/FS/Q1 FV27ResultsN/ ~~ I BSE LIMITED fcfRm ~ ~ fcliwr / Listing & Compliances Department ~ ~ ~ ~ ~ /Bombay Stock Exchange Ltd. (BSE) I ~ \ift;;ft~ wffi I Phiroze Jeejeebhoy Towers ~~I Dalal Street, (f)'fffi ~ , "Q))t I Kala Ghoda ,Fort, · -400 001 / Mumbai -400 001 'lFf ~ I NSE LIMITED 8._¥U_pload Dated:-03.08.2026 ~ ~ ~ fcliwr I Listing & Compliances Department, ·;O)·~R~ncl<v~~~ I National Stock exchange of India Ltd , ~~I Exchange Plaza, ~ ~ Cf.Jlua<m / Sandra Kurla complex , ~ ~ I Sandra (East) , · -400 051 / Mumbai - 400 051 . ~t:ltl: 30.06.202 _6 q;l- m fi1Jrml $ ~ ~ q_f{uO[Ji - cfH1lfd$e6 ~ Q~O!!f:I ~ qftf ~ a;1fdF$<l;S<1"1 •nn-;):~~ Subject : Financial Results for the quarter ended 30.06.2026 - Declaration for No Audit qualification on Consolidated Financial Results Madam /Sir '3fffSc ~3ft $ ~'1-fTCf $ \:l(f)~Cf){OI ~ ~ ~ ~ J11Cl~l1Cf5dl3fi $ ~ ~' ~ ~ CP"BT ~ fcp" 30.062026 cp)m ~$~ cf;:ffiR!cie;s ~ ~lR ~ "Wfiarrftcni~~ ~~~' ~ "Wfiarrftcni~ ~$~ q~o11i:i1$mti~~ll{~1 In compliance with the applicable SEBI requi rements related to the disclosu re of the impact of the Audit Qualifications, it is to confirm that the Limited Review Report on Consolidated Financial Results for t he quarter ended 30.06.2026 contains no qualifications. The limited Review Report has been prov ided with t he financial results for the said period. ~I Thank ing You • ~ ~ : c1Rm 00, 3l1IBf wffi'r 'l'.fCR, ~ Cl>f11T 1<ffi. ~ ~ - 110066, ~ Corporate Office : 3rd Floor, August Kranti Bhawan, Bhikaji Cama Place. New Delhi- 110066. ~/ Pho ne : +91-11-26717401 - 26717412, i:t<ffi / Fax : +91-11-26717416 t-'lfR / Email: cmd@ireda.in ~I Yours faithfull y ~t~ ~-~· ~)I (S.K. Sharma) Plq:uq_> cfcrm ) / E~ecutive ~irector (F&A) . . ~ ~ . ~ &>1>0lCM, ~ -II, ~-~. Tclf ~. ~~~. ~~ - 11 0023.~ IREDA Business Centre : NBCC Complex, Block-II, Plate-B, ?th Floor, East Kidwai Nagar, New Delhi-110023, INDIA ~/ Phone: +91-11-24604157, 24347700 - 24347799, FOLLOW us ; 11 @IREDALimited • @IREDALtd @iredaofficial