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111 xa l '!:I 3Tlff'r 6i GI f fcl Cf) I 'ti ~ R;i fl!i ENERGY FOR EVER (11R"ff ti '<Cf) I '< CITT s:i RI lrj 1'1 ) Indian Renewable Energy Development Agency Limited ~IREDA (A Government of India Enterprise) ONCE IREDA ALWAYS /REDA ~ 4>1llf<i1ll: i:r~ 00, ~-4-~. ~ cnlt, '+ITTC1 ~ ~. ~ xts. ~ ~-110003 '+ITTC1 (J1_ !Navratna £'Sf£) Registered Office: Core-4A, East Court, 1st Floor, India Habitat Centre, Lodhi Road, New Delhi-110003, INDIA ~/Phone: +91-11-24682206-19,¢cR:f/Fax: +91-11-24682202 ~/Website: WWW.ireda.in CIN: L65100DL 1987GOI027265 By Upload No. IREDA/C&AG/FV2025-26 Date: 13.08.2026 -aft"~ I BSE LIMITED lf-f ~ I NSE LIMITED fuRVT "Q,Cf ~ ~'l-fllf I Listing & Compliances fuRVT "Q,Cf ~ ~'l-fllf / Listing & Compliances Department Department , Exchange Ltd. (BSE) I Exchange of India Ltd , ~ ~'l-frl CTcRf I Phiroze Jeejeebhoy Towers ~l:ffi\Jll I Exchange Plaza, ~~I Dalal Street, <iffia wffl <tili:c8CRJ I Bandra Kurla complex, <ITTffi tit?T, "Q5lt I Kala Ghoda ,Fort, <iffia rrcfJ I Bandra (East), · -400 001 I Mumbai -400 001 · -400 051 /Mumbai -400 051 . ~:@ ~ 31.03.2026 q;l- m <Pf~ fffq ITT3ffiA" 3iR $tilRl~2'5 ~ Q~UllJOI fGttict>I cl'© Iq <fl fMn ~ ~ Pt ti 51 Cf> lICt Ji 61 cl'© I ~MCP" IDil fcVi:rr ll~T"~ I Subject: IREDA Standalone & Consolidated Financial Results for the year ended March 31,2026 audited by the Comptroller and Auditor General of India "ll:?lGtilr~ Madam I Sir ~ ~ fqf.:lq i:j)' ~~I \jj l~Cfiaf ~ ~ "CfiFfl if>"~ 'l-fR(f if>" f.1¢!cp "QCf ~ctw tRtaicp ~ '3ffi5c ~ \ifRf ~ mrr qtlf <thn=n~~ ~ lllQ if>" ifuR ~ QCRJ~\jj cm- ~ Ztl ~ -qcf i:u:;1a@ "Cftte;rq; ID(T ~ ~ ~ fcnft!f tJfturm ~~ '3frx ¢*11Rlcies) ~ cR?r 1 As per relevant regulations of SEBI, issuers which are required to be audited by the Comptroller and Auditor General of India under the applicable law, shall submit: the Standalone and Consolidated financial results , audited by the Comptroller and Auditor General of India, to the stock exchange(s), within nine months from the end of the financial year. lnline we have attached the following/~~ Piti~Rstd "fi"ffi;r~~:- 1. Comments of CAG on Audited Accounts of !REDA for FY 26/ fcnr ql!f 26 if>"~~ if>" ci@q~~ 2. Financial Results of FY26 (Standalone & Consolidated)/ fcnr ql!f 26 if>"~ tifturm ~~ ~ cb*1"'1Ri$es) ~I Thanking You, ~/Your faJ~Afully , . (' ?f: fc-~·I ~-~-~ ~ I (s;K. Shar- a) cfcffi>) ctmfq,1;fl Pt~!<ICf) I Execut'ive Director "(F&A) ~ ~ : clRRT 00, 3fTffil w® 'BCfl, ~ CflTllT ~. ~ ~ : C!'1tS1ix.flf\l 4Jii:0i<fH, ~ -II, ~-<l'T, 7cj'f ~. ~ ~ "fTR, ~ ~ - 110023, '+ITTC1 ~ ~ - 110066, '+ITTC1 IREDA Business Centre : NBCC Complex, Block-II, Plate-B, 7th Floor, Corporate Office : 3rd Floor, August Kranti Bhawan, Bhikaji Gama Place, East Kidwai Nagar, New Delhi-110023, INDIA New Delhi-110066. ~/Phone: +91-11-26717401 -26717412, ¢cR:f/Fax: +91-11-26717416 ~-~/Email: cmd@ireda.in ~/Phone: +91-11-24604157, 24347700 -24347799, FOLLOW us : 11 @IREDALimited @IREDALtd (@] @iredaofficial COl\11\lENTS OF THE COl\lPTROLLER AND AUDITOR GENEIV\L OF INl>IA UNDER SECTlON 1. .. 3(6) (h) OF TllE COl\ll'ANIES ACT, 2013 ON TllE. STANDALONE FINANCIAL STATEMENTS OF INl>IAN RENEWABLE ENEl~GY DEVELOPMENT AGENCY FOR TllE YEAR ENDED 31 MARCH 2026 The preparation of financial statements of ln<lian Renewable Energy Development Agency for the year en<led 31 March 2026 in accordance with the financial reporting framework prescribed under the Companies Act, 2013 is the responsibility of the management of the company. The statutory auditors appointed by the Comptroller and Auditor General of India under Section 139(5) of the Act arc responsible for expressing opinion on the financial statements under Section 143 of the Act based on independent audit in accordance with the standards on auditing prescribed under Section 143( 10) of the Act. This is stated to have been done by them vide their Audit Report dated 29.05.2026. I, on behalf of the Comptroller and Auditor General of India, have conducted a supplementary audit of the financial statements of Indian Renewable Energy Development Agency for the year ended 31 March 2026 under Section 143(6)(a) of the Act. This supplementary audit has been carried out independently without access to the working papers of the statutory auditors and is limited primarily to inquiries of the statutory auditors and company personnel and a selective examination of some of the accounting records. On the basis of my supplementary audit nothing significant has come to my knowledge which would give rise to any comment upon or supplement to statutory auditors' report under Section 143(6)(b) of the Act. For and on behalf of the Comptroller & Auditor General of India Place: New Delhi Date:'l4\ 01 (Dr. Kavita Prasad) Director General of Audit, Central Expenditure (Environment & Scientific Departments)· COMMENTS OF TllE COMPTROLLER AND AUDITOR GENERAL OF INl>IA UNDER SECTION 1-0(6) (h) IU~AD WITll SECTION 129 (_.)OF TllE COMPANIES ACT, 2013 ON TllE CONSOLIDATED FINANCIAL STATEMENTS OF INDIAN RENE\VABLE ENERGY DEVELOPMENT AGENCY FOR THE YEAR ENDED 31 MARCH 2026 The preparation of consolidated financial statements of Indian Renewable Energy Development Agency for the year ended 3 I March 2026 in accordance with the financial reporting framework prescribed under the Companies Act, 20 I 3(Act) is the responsibility of the management of the company. The statutory auditors appointed by the Comptroller and Auditor General of India under Section 139 (5) read with Section 129 (4) of the Act is responsible for expressing opinion on the financial statements under Section I 43 read with Section 129 (4) of the Act based on independent audit in accordance with the standards on auditing prescribed under Section 143(10) of the Act. This is stated to have been done by them vide their Audit Report dated 29.05. 2026. I, on behalf of the Comptroller and Auditor General of India, have conducted a supplementary audit of the consolidated financial statements of Indian Renewable Energy Development Agency for the year ended 31 March 2026 under Section 143(6)(a) read with Section 129(4) of the Act. We conducted a supplementary audit of the financial statements of Indian Renewable Energy Development Agency and Indian Renewable Energy Development Agency Global Green Energy Finance IFSC Limited. This supplementary audit has been carried out independently without access to the working papers of the statutory auditors and is limited primarily to inquiries of the statutory auditors and company personnel and a selective examination of some of the accounting records. On the basis of my supplementary audit nothing significant has come to my knowledge which would give rise to any comment upon or supplement to statutory auditors' report under Section 143(6)(b) of the Act. For and on behalf of the Comptroller & Auditor General of India Place: New Delhi Date: ~lo1 llQ.~ Ltl~.~:>")lo (Dr. Kavita Prasad) Director General of Audit, Central Expenditure (Environment & Scientific Departments) Shiv & Associates , Chartered Accountants Rao & Emmar, Chartered Accountants I 03 & I 05, Ajanta Market, Plot No. I, 469, II Floor, Pocket 4, Yardhaman lndraprastha Plaza DOA UG Flats LP. Extension, Partparganj, Sector I I, Dwarka, Delhi - 110092 New Delhi - 110075 Independent Auditor's Report on Standalone Financial Results of Indian Renewable Energy Development Agency Limited for the quarter and year ended March 31, 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 of, Indian Renewable Energy Development Agency Limited Report on the Audit of the Standalone Financial Results Opinion We have audited the accompanying Standalone Financial Results oflndian Renewable Energy Development Agency Limited ("the Company"), for the quarter and year ended March 31, 2026, ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 and Regulation [Showing first 8,000 characters — download PDF for full document]