Outcome of Board Meeting

Ref No: CACS/Sectt./efile 4571 Date: October 19, 2026 National Stock Exchange of India Limited, BSE Limited Exchange Plaza, C/1, Block G, 1st Floor, Phiroze Jeejeebhoy Towers, Bandra Kurla Complex, Bandra (E), Dalal Street, Kala Ghoda, Fort, Mumbai – 400001 Mumbai – 400051 Symbol- IREDA Scrip Code- 544026 ISIN: INE202E01016 Subject: Outcome of the Board Meeting held on October 19, 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 Development Agency Limited in its meeting held Today, October 19, 2026, inter-alia, approved the audited financial results (Standalone and Consolidated) and audited financial statements (Standalone and Consolidated) of the Company for the quarter & half year ended September 30 ,2026. In this regard, a copy of the Standalone and Consolidated Financial Results along with the Statutory Auditor’s Report are enclosed herewith. The Board Meeting commenced at 03:45 PM and concluded at 06:40 PM You are requested to please take the same on record Thanking You, For Indian Renewable Energy Development Agency Limited Ekta Madan Company Secretary Shiv & Associates, Chartered Accountants MAPSS and Company, Chartered Accountants 103 & 105, Ajanta Market, Plot No. I, C-40, 2nd Floor, Vardhaman Indraprastha Plaza, Ten Tower, LP. Extension, Patparganj, Sector 15, Vasundhara, Ghaziabad, Delhi- 110092 Uttar Pradesh-201012 Independent Auditors' Report on Standalone Interim Financial Results of Indian Renewable Energy Development Agency Limited for the quarter and half year ended 30th September 2026 pursuant to the Regulation 33 and Regulation 52 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015 (as amended). The Board of Directors Indian Renewable Energy Development Agency Limited Report on the Audit of the Standalone Interim Financial Results Opinion We have audited the accompanying standalone interim financial results of Indian Renewable Energy Development Agency Limited ("the Company"), for the quarter and half year ended 30th September, 2026, ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 and 52 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). In our opinion and to the best of our information and according to the explanations given to us, the standalone financial results: 1. are presented in accordance with the requirements of Regulation 33 and 52 of the Listing Regulations in this regard; and 11. gives a true and fair view, in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards, RBI guidelines and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information for the quarter and half year ended 30'h September 2026. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013, as amended ("the Act") issued by the Institute of Chartered Accountants of India (ICAI). Our responsibilities under those Standards are further described in the 'Auditor's Responsibilities for the Audit of the Standalone Financial Results' section of our report. We are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants oflndia together with the ethical requirements that are relevant to our audit of the standalone financial result under the provisions oft he Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us, is sufficient and appropriate to provide a basis for our opinion on the standalone financial results. Emphasis of Matter We draw attention to the following matters in the Standalone Financial Results: 1. Note No. I to the Standalone Financial Results regarding the constitution of the audit committee and adoption of Standalone Financial Results. Our opinion on Standalone Interim Financial Results is not modified in respect of the above matter. Board of Directors' Responsibility for the Standalone Interim Financial Results These standalone interim financial results for the quarter and half year ended 30111 September 2026 have been prepared on the basis of the standalone interim financial statements. The Company's Board of Directors' is responsible for the preparation and presentation of these Standalone Financial Results that give a true and fair view of the net profit and comprehensive income of the company and other financial information in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standard prescribed under section 133 of the Act, read with the relevant rules issued thereunder, circulars guidelines and directions issued by the Reserve Bank of India ('RBI') from time to time ('RBI Guidelines') and other accounting principles generally accepted in India and in compliance with Regulations 33 and 52 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the standalone financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error. In preparing the Standalone Interim Financial Results for the aforesaid period, the Board of Directors' is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The Board of Directors is also responsible for overseeing the financial reporting process of the Company. Auditor's Responsibilities for the Audit of the Standalone Interim Financial Results Our objectives are to obtain reasonable assurance about whether the results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone financial results. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the standalone interim financial results, whether due to fraud or error, design and perfonn audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations [Showing first 8,000 characters — download PDF for full document]