Indian Renewable Energy Development Agency Limited (IREDA) has presented its Standalone Interim Financial Statements for the nine months ended December 31, 2025. The statements, comprising the Standalone Balance Sheet, Statement of Profit and Loss, Statement of Changes in Equity, and Statement of Cash Flows, have been audited by Shiv & Associates and Rao & Emmar, Chartered Accountants.

In their opinion, the accompanying financial statements provide a true and fair view of the company's financial position as of December 31, 2025, and its performance for the nine months then ended, in accordance with Indian Accounting Standard 34 and other applicable accounting principles. The audit was conducted following the Standards on Auditing (SAs).

The auditors highlighted two key matters in their report. Firstly, certain accounts that should have been classified as Non-Performing Assets (NPA) were classified as standard, aggregating to ₹400.24 crore, due to interim court orders. Interest income on these accounts has been recognized on a collection basis. Secondly, the company's Capital to Risk-Weighted Assets Ratio (CRAR) as of December 31, 2024, was restated to 15.52% following a Reserve Bank of India (RBI) directive for 100% risk weight on specific assets.

The financial statements reveal total assets of ₹92,197.21 crore as of December 31, 2025, compared to ₹73,264.31 crore as of December 31, 2024. Total liabilities and equity stood at ₹92,197.21 crore as of December 31, 2025. For the nine months ended December 31, 2025, IREDA reported total revenue from operations of ₹6,134.04 crore and a profit after tax of ₹1,380.58 crore. This compares to a total revenue of ₹4,838.28 crore and a profit after tax of ₹1,196.81 crore for the corresponding period in the previous year.