| 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 | 09-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 05-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third quarter |
| Nature of report standalone or consolidated | Standalone |
| 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 | 09-01-2026 17:15:00 |
| End date and time of board meeting | 09-01-2026 19:10:00 |
| Whether cash flow statement is applicable on company | |
| Type of cash flow statement | |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? | No |
| No. of times funds raised during the quarter | |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | Yes |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | |||
| (i) | Interest Income | 2,10,197.00 | 6,04,086.00 |
| (ii) | Dividend Income | 0.00 | 0.00 |
| (iii) | Rental Income | 2.00 | 5.00 |
| (iv) | Fees and commission Income | 1,909.00 | 4,654.00 |
| (v) | Net gain on fair value changes | (24.00) | 1,684.00 |
| (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 | 905.00 | 2,980.00 |
| Total other revenue from operations | 905.00 | 2,980.00 | |
| Total Revenue From Operations | 2,12,989.00 | 6,13,409.00 | |
| Other income | 971.00 | 2,248.00 | |
| Total income | 2,13,960.00 | 6,15,657.00 | |
| 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 | 2,900.00 | 7,613.00 | |
| Finance costs | 1,23,258.00 | 3,66,381.00 | |
| Depreciation, depletion and amortisation expense | 1,092.00 | 3,129.00 | |
| 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 | 12,926.00 | 56,179.00 | |
| (f) | Other expenses | ||
| 1 | Net Translation/ Transaction Exchange Loss/(Gain) | (2,052.00) | 946.00 |
| 2 | Other Expenses | 3,326.00 | 7,199.00 |
| 3 | Corporate Social Responsibility Expense | 815.00 | 2,445.00 |
| Total other expenses | 2,089.00 | 10,590.00 | |
| Total expenses | 1,42,265.00 | 4,43,892.00 | |
| 3 | Total profit before exceptional items and tax | 71,695.00 | 1,71,765.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 71,695.00 | 1,71,765.00 |
| 7 | Tax expense | ||
| 8 | Current tax | 17,863.00 | 43,287.00 |
| 9 | Deferred tax | (4,659.00) | (9,580.00) |
| 10 | Total tax expenses | 13,204.00 | 33,707.00 |
| 11 | Net Profit Loss for the period from continuing operations | 58,491.00 | 1,38,058.00 |
| 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 | 58,491.00 | 1,38,058.00 |
| 16 | Other comprehensive income net of taxes | (4,856.00) | 3,514.00 |
| 17 | Total Comprehensive Income for the period | 53,635.00 | 1,41,572.00 |
| 18 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | |||
| Total profit or loss, attributable to non-controlling interests | |||
| 19 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | |||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | |||
| 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 | 2.09 | 4.97 | |
| Diluted earnings per share from continuing operations | 2.09 | 4.97 | |
| 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 | 2.09 | 4.97 | |
| Diluted earnings per share | 2.09 | 4.97 | |
| 23 | Debt equity ratio | 5.4100 | 5.4100 |
| 24 | Debt service coverage ratio | 0.0 | 0.0 |
| 25 | Interest service coverage ratio | 0.0 | 0.0 |
| 26 | Disclosure of notes on financial results | ||
| 23 | Debt equity ratio | |
|---|---|---|
| 24 | Debt service coverage ratio | |
| 25 | Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| Whether results are audited or unaudited | Audited | Audited | |
| Nature of report standalone or consolidated | Standalone | Standalone | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Audited | Audited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Remeasurements of the Defined Benefit Plans | -100900000 | -141700000 |
| Total Amount of items that will not be reclassified to profit and loss | -100900000 | -141700000 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (254.00) | (357.00) |
| 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 | -548100000 | 611200000 |
| Total Amount of items that will be reclassified to profit and loss | -548100000 | 611200000 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | (1,380.00) | 1,538.00 |
| 5 | Total Other comprehensive income | (4,856.00) | 3,514.00 |
| 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 | ||
| Sr. No. | Particulars | Amount | Remarks |
| 1. | Loans / revolving facilities like cash credit from banks / financial institutions | ||
| A | Total amount outstanding as on date | 41,27,687.00 | |
|---|---|---|---|
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 2. | Unlisted debt securities i.e. NCDs and NCRPS | ||
| A | Total amount outstanding as on date | 0.00 | |
| B | Of the total amount outstanding, amount of default as on date | 0.00 | |
| 3. | Total financial indebtedness of the listed entity including short-term and long-term debt | 73,19,210.00 | |