| Scrip code | 544026 |
|---|---|
| NSE Symbol | IREDA |
| MSEI Symbol | NOTLISTED |
| ISIN | INE202E01016 |
| Name of company | Indian Renewable Energy Development Agency Limited |
| Type of company | Main Board |
| Class of security | Equity |
| Date of start of financial year | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 14-10-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 08-10-2025 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second quarter |
| Nature of report standalone or consolidated | Consolidated |
| Whether results are audited or unaudited for the quarter ended | Audited |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | Audited |
| Segment Reporting | Single segment |
| Description of single segment | NBFC Renewable Energy |
| Start date and time of board meeting | 14-10-2025 08:45:00 |
| End date and time of board meeting | 14-10-2025 10:08:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 2,03,043.00 | 3,93,953.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 2.00 | 4.00 |
| (iv) | Fees and commission Income | 1,219.00 | 2,753.00 |
| (v) | Net gain on fair value changes | 758.00 | 1,707.00 |
| (vi) | Net gain on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 |
| (vii) | Sale of products (including Excise Duty) | 0.00 | 0.00 |
| (viii) | Sale of services | 0.00 | 0.00 |
| (ix) | Other revenue from operations | ||
| 1 | Other operating income | 706.00 | 2,071.00 |
| Total other revenue from operations | 706.00 | 2,071.00 | |
| Total Revenue From Operations | 2,05,728.00 | 4,00,488.00 | |
| Other income | 57.00 | 1,281.00 | |
| Total income | 2,05,785.00 | 4,01,769.00 | |
| 2 | Expenses | ||
| Cost of materials consumed | 0.00 | 0.00 | |
| Purchases of stock-in-trade | 0.00 | 0.00 | |
| Changes in inventories of finished goods, work-in-progress and stock-in-trade | 0.00 | 0.00 | |
| Employee benefit expense | 2,595.00 | 4,718.00 | |
| Finance costs | 1,21,297.00 | 2,43,124.00 | |
| Depreciation, depletion and amortisation expense | 1,044.00 | 2,040.00 | |
| Fees and commission expense | 0.00 | 0.00 | |
| Net loss on fair value changes | 0.00 | 0.00 | |
| Net loss on derecognition of financial instruments under amortised cost category | 0.00 | 0.00 | |
| Impairment on financial instruments | 6,992.00 | 43,253.00 | |
| (f) | Other expenses | ||
| 1 | Corporate Social Responsibility Expense | 815.00 | 1,630.00 |
| 2 | Net Translation/ Transaction Exchange Loss/(Gain) | 1,371.00 | 2,998.00 |
| 3 | Others Expenses | 2,032.00 | 3,883.00 |
| Total other expenses | 4,218.00 | 8,511.00 | |
| Total expenses | 1,36,146.00 | 3,01,646.00 | |
| 3 | Total profit before exceptional items and tax | 69,639.00 | 1,00,123.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 69,639.00 | 1,00,123.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 14,088.00 | 25,424.00 |
| 9 | Deferred tax | 618.00 | (4,922.00) |
| 10 | Total tax expenses | 14,706.00 | 20,502.00 |
| 11 | Net Profit Loss for the period from continuing operations | 54,933.00 | 79,621.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 17 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 14 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0.00 | 0.00 |
| 15 | Total profit (loss) for period | 54,933.00 | 79,621.00 |
| 16 | Other comprehensive income net of taxes | 6,544.00 | 8,476.00 |
| 17 | Total Comprehensive Income for the period | 61,477.00 | 88,097.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 61,476.00 | 88,097.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 6,543.00 | 8,476.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 20 | Details of equity share capital | ||
| Paid-up equity share capital | 2,80,923.00 | 2,80,923.00 | |
| Face value of equity share capital | 10 | 10 | |
| 21 | Reserves excluding revaluation reserve | ||
| 22 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings per share from continuing operations | 1.97 | 2.88 | |
| Diluted earnings per share from continuing operations | 1.97 | 2.88 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings per share from discontinued operations | 0 | 0 | |
| Diluted earnings per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings per share | 1.97 | 2.88 | |
| Diluted earnings per share | 1.97 | 2.88 | |
| 23 | Debt equity ratio | 5.41 | 5.41 |
| 24 | Debt service coverage ratio | 0.00 | 0.00 |
| 25 | Interest service coverage ratio | 0.00 | 0.00 |
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| A | Date of start of reporting period | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 |
| C | Whether results are audited or unaudited | Audited |
| D | Nature of report standalone or consolidated | Consolidated |
| Statement of cash flows | ||
| Cash flows from used in operating activities | ||
| Profit before tax | 1,00,123.00 | |
| Adjustments for reconcile profit (loss) | ||
| Adjustments for finance costs | 0.00 | |
| Adjustments for decrease (increase) in inventories | 0.00 | |
| Adjustments for decrease (increase) in trade receivables, current | 71.00 | |
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |
| Adjustments for decrease (increase) in other current assets | (3,989.00) | |
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |
| Adjustments for other financial assets, non-current | (7,77,192.00) | |
| Adjustments for other financial assets, current | (27,732.00) | |
| Adjustments for other bank balances | (15,965.00) | |
| Adjustments for increase (decrease) in trade payables, current | (422.00) | |
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |
| Adjustments for increase (decrease) in other current liabilities | 1,073.00 | |
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |
| Adjustments for depreciation and amortisation expense | 2,059.00 | |
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |
| Adjustments for provisions, current | 1,233.00 | |
| Adjustments for provisions, non-current | 166.00 | |
| Adjustments for other financial liabilities, current | 75,242.00 | |
| Adjustments for other financial liabilities, non-current | 17.00 | |
| Adjustments for unrealised foreign exchange losses gains | 3,105.00 | |
| Adjustments for dividend income | 0.00 | |
| Adjustments for interest income | 0.00 | |
| Adjustments for share-based payments | 0.00 | |
| Adjustments for fair value losses (gains) | 1,707.00 | |
| Adjustments for undistributed profits of associates | 0.00 | |
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |
| Other adjustments to reconcile profit (loss) | 0.00 | |
| Other adjustments for non-cash items | 1,690.00 | |
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Total adjustments for reconcile profit (loss) | (7,38,937.00) | |
| Net cash flows from (used in) operations | (6,38,814.00) | |
| Dividends received | 0.00 | |
| Interest paid | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 26,044.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) operating activities | (6,64,858.00) | |
| Cash flows from used in investing activities | ||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |
| Other cash payments to acquire equity or debt instruments of other entities | 14,147.00 | |
| Other cash receipts from sales of interests in joint ventures | 0.00 | |
| Other cash payments to acquire interests in joint ventures | 0.00 | |
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |
| Proceeds from sales of property, plant and equipment | 29.00 | |
| Purchase of property, plant and equipment | 815.00 | |
| Proceeds from sales of investment property | 0.00 | |
| Purchase of investment property | 0.00 | |
| Proceeds from sales of intangible assets | 0.00 | |
| Purchase of intangible assets | 0.00 | |
| Proceeds from sales of intangible assets under development | 0.00 | |
| Purchase of intangible assets under development | 23.00 | |
| Proceeds from sales of goodwill | 0.00 | |
| Purchase of goodwill | 0.00 | |
| Proceeds from biological assets other than bearer plants | 0.00 | |
| Purchase of biological assets other than bearer plants | 0.00 | |
| Proceeds from government grants | 0.00 | |
| Proceeds from sales of other long-term assets | 0.00 | |
| Purchase of other long-term assets | 0.00 | |
| Cash advances and loans made to other parties | 0.00 | |
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |
| Dividends received | 0.00 | |
| Interest received | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 0.00 | |
| Net cash flows from (used in) investing activities | (14,956.00) | |
| Cash flows from used in financing activities | ||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |
| Payments from changes in ownership interests in subsidiaries | 0.00 | |
| Proceeds from issuing shares | 12,147.00 | |
| Proceeds from issuing other equity instruments | 4,00,104.00 | |
| Payments to acquire or redeem entity's shares | 0.00 | |
| Payments of other equity instruments | 0.00 | |
| Proceeds from exercise of stock options | 0.00 | |
| Proceeds from issuing debentures notes bonds etc | 49,560.00 | |
| Proceeds from borrowings | 45,300.00 | |
| Repayments of borrowings | 0.00 | |
| Payments of lease liabilities | 14.00 | |
| Dividends paid | 0.00 | |
| Interest paid | 0.00 | |
| Income taxes paid (refund) | 0.00 | |
| Other inflows (outflows) of cash | 1,86,956.00 | |
| Net cash flows from (used in) financing activities | 6,94,053.00 | |
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 14,239.00 | |
| Effect of exchange rate changes on cash and cash equivalents | ||
| Effect of exchange rate changes on cash and cash equivalents | 0.00 | |
| Net increase (decrease) in cash and cash equivalents | 14,239.00 | |
| Cash and cash equivalents cash flow statement at beginning of period | 5,729.00 | |
| Cash and cash equivalents cash flow statement at end of period | 19,968.00 | |
| Particulars | Year ended (dd-mm-yyyy) | ||
|---|---|---|---|
| Date of start of reporting period | 01-04-2025 | ||
| Date of end of reporting period | 30-09-2025 | ||
| Whether results are audited or unaudited | Audited | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Assets | |||
| 1 | Finanical Asset | ||
| Cash and cash equivalents | 19,968.00 | ||
| Bank Balance other than (a) above | 80,099.00 | ||
| Derivative financial instruments | 73,948.00 | ||
| Receivables | |||
| (I) Trade Receivables | 522.00 | ||
| (II) Other Receivables | 0.00 | ||
| Loans | 82,62,298.00 | ||
| Investments | 75,423.00 | ||
| Other Financial assets | 2,120.00 | ||
| Total Financial Assets | 85,14,378.00 | ||
| 2 | Non Financial Asset | ||
| Inventories | 0.00 | ||
| Current tax assets (Net) | 19,693.00 | ||
| Deferred tax Assets (Net) | 41,455.00 | ||
| Investment Property | 2.00 | ||
| Biological assets other than bearer plants | 0.00 | ||
| Property, Plant and Equipment | 19,052.00 | ||
| Capital work-in-progress | 0.00 | ||
| Intangible assets under development | 23.00 | ||
| Goodwill | 0.00 | ||
| Other Intangible assets | 472.00 | ||
| Other non-financial assets (to be specified) | 1,84,516.00 | ||
| Total Non Financial Assets | 2,65,213.00 | ||
| Total assets | 87,79,591.00 | ||
| Equity and liabilities | |||
| 1 | Equity | ||
| Equity attributable to owners of parent | |||
| Equity share capital | 2,80,923.00 | ||
| Other equity | 10,11,292.00 | ||
| Total equity attributable to owners of parent | 12,92,215.00 | ||
| Non controlling interest | |||
| Total equity | 12,92,215.00 | ||
| 2 | Liabilities | ||
| 2.1 | Financial Liabilities | ||
| (a) | Derivative financial instruments | 2,667.00 | |
| (b) | Payables | ||
| (I)Trade Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 21.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 470.00 | ||
| II) Other Payables | |||
| (i) total outstanding dues of micro enterprises and small enterprises | 0.00 | ||
| (ii) total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | ||
| (C ) | Debt Securities | 28,94,156.00 | |
| (d) | Borrowings (Other than Debt Securities) | 37,74,064.00 | |
| (e) | Deposits | 0.00 | |
| (f) | Subordinated Liabilities | 3,25,718.00 | |
| (g) | Other financial liabilities | 2,27,109.00 | |
| Total Financial Liabilities | 72,24,205.00 | ||
| 2.2 | Non-Financial Liabilities | ||
| (a) | Current tax liabilities (Net) | 0.00 | |
| (b) | Provisions | 78,072.00 | |
| (C ) | Deferred tax liabilities (Net) | 0.00 | |
| (d) | Other non-financial liabilities | 1,85,099.00 | |
| Total Non Financial Liabilities | 2,63,171.00 | ||
| Total liabilities | 74,87,376.00 | ||
| Total equity and liabilites | 87,79,591.00 | ||
| Disclosure of notes on assets and liabilities | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| Whether results are audited or unaudited | Audited | Audited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| 1 | Segment Revenue (Income) | ||
| (net sale/income from each segment should be disclosed) | |||
| Total Segment Revenue | |||
| Less: Inter segment revenue | |||
| Revenue from operations | |||
| 2 | Segment Result | ||
| Profit (+) / Loss (-) before tax and interest from each segment | |||
| Total Profit before tax | |||
| i. Finance cost | |||
| ii. Other Unallocable Expenditure net off Unallocable income | |||
| Profit before tax | |||
| 3 | (Segment Asset - Segment Liabilities) | ||
| Segment Asset | |||
| Total Segment Asset | |||
| Un-allocable Assets | |||
| Net Segment Asset | |||
| 4 | Segment Liabilities | ||
| Segment Liabilities | |||
| Total Segment Liabilities | |||
| Un-allocable Liabilities | |||
| Net Segment Liabilities | |||
| Disclosure of notes on segments | |||
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
|---|---|---|---|
| A | Date of start of reporting period | 01-07-2025 | 01-04-2025 |
| B | Date of end of reporting period | 30-09-2025 | 30-09-2025 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurements of the Defined Benefit Plans | -41700000 | -40800000 |
| Total Amount of items that will not be reclassified to profit and loss | -41700000 | -40800000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (105.00) | (103.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Effective portion of Gain/(Loss) on Hedging Instrument in Cash Flow Hedge Reserve | 910400000 | 1159300000 |
| 2 | Translation Reserve on Consolidatio | 4300000 | 10600000 |
| Total Amount of items that will be reclassified to profit and loss | 914700000 | 1169900000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 2,291.00 | 2,918.00 |
| 5 | Total Other comprehensive income | 6,544.00 | 8,476.00 |
| Whether results are audited or unaudited | Audited |
|---|---|
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Auditor's opinion | |
| Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results | Yes |
| Sr No. | Audit firm's name | Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI | Certificate valid upto | ||
| 1 | Shiv & Associates | Yes | 31-07-2027 | ||
|---|---|---|---|---|---|
| 2 | Rao & Emmar | Yes | 31-08-2028 | ||