Indian Renewable ti"".Standalone Balance Sheet as .t March 31r ZO20

Note No.I 51, ZUZU As at March 3L,2019

^JJl1l I

Financial Assets

(Ils. in i-akhs) (lls. in Lakhs)A

3) Cash and cash ccluivalentsffi 2 oa 55.7 30 1 63

(c) Deriyauvc fir,"r,.inl i.,It r.-".,t.

-

'd) Ilcccivablcs

-

(I)'l'radc Receivablcs

58.731.37 49,603.784 71,255.99

)L (lI) ( )rher llcceivablcs

-

l(c) l,()ans

(r) lnvcstmcnts

G) (lthcr trnancial assus

-

I'otal (A)ffi

-

(a) Currcnr tax .\sr"t. 6rc'r; -

312.98 239.59

6 )102,098.59817

712.00 12.O0

8 ) 4R6 4l 2,847.34B '2,529,407.94 2,222,464.19

9 '16 \n(,1,3,842.79r ax ltSSCtS (-\(:fl

-

c) lnvcstmcnt Pr(rn,:rrv0 11tr,264.10 6,856 3()

ld) I)ropcrr)., Plant antl F..l;prn..r1 5.09

c, (_aplrat work ln_Dfogrcss3

50,269.45(f Ifrght of usc asscl

-

'tr) Intanuihl.' o"",'r"0.86

4 1,714.60

ffi 516

21.50r/ \/rrrcr rr()n flnanclal aSSctSTotat (B)

Totat Assets (A+Il)

ffi

17 6.808.49

235,784.33 229,332.442,765,192.17 2,451,.796.62

IIIARII T'TTIfQ

A Financial f,i"Utti..--

-

(a) l)cnvativc f-rnanc.ial insl rumcnts 4'b) I)ayablcs 6,78U.00 26,592.36II)'l'ra,l" P,:-.k1,,.

(i) total outstanding dues of micro ".,t".1r.i.*,and small cntcrpriscs

(ii) ttal,rr.,.,u.rdffithan mrcro cntcrpriscs and small t,nlcrnriscs

c) lJcbrS".rri,i"r-

18

45.09 (>(\.4,7

6,535.05 12,556.11

t9 926,758.64?,1r,]',"yi.it, ! ,ir"g,.) S,rl\,'.,l;.,,,'.,,t r :..r-iri-: 20 7 61,246.831,243.625.87 1,099,0t 6 95

14,970.00t) ( )rhcr Iinancial hal:i[ucs22

^14,967.88

I'otal(A) 94,064.47 R7 (,'r(\ 10B , ,o,

i^) Provisionszruuzrlzu.'lE

2316,921..74\u/ r/crerrco I ax I lal)rhtuf-\r:t)

(c) ()ther non-financial liabrlitrt-s

-

'fotal(B)

10

24 '7174,357 53

C EQUITY

-

ia) ticiuiry Sharc Canital

220,273.21 191,279.27

25b) ()rhcr Iiourw

'fotal(C)

-

Total Liabititi;;;;;;, ; ^r;

78,460.00 78,460.u0aa171 (,71 ec, 179,936.57252,131.85 258,396.57

2,765,192.17 2,451.796.62

nil{q^,,*tv4,)o

M{v"

Iridian R"rre*able Energy Development Agency Limited

Standalone Statement of Profit and Loss {s. in

Particulars Current 6 months

ending31st March, 2020

6 months ending3lst March, 2019

Current year ended3lst March, 2020

Previous year ended

3lst March, 2019

Audited Unrudited Audited Restated

evenue from OPerations1 l+.529.56 103. t 99..+7 22-t.658.()2 I 93.320.1 3

r)

iion lnconc a22.49 6-t5..172.162.65 2.:i70.38

u) l'ers4 4u3.05 t.l()i.31 165.33 3..1.14.tt0

rr)l{rvcruc fllm Solrr l)lant ()pcrattonsTotal Revenue from operations (I)

r .+-19.5 r 1.51i6.08 2.115.99l.ri.l LI I

iv\121,281.61 106.538.25 236,731.98 201,956.61

.121{.13.1 1 r5.45 5{)6. I 8 261.21II

rohl lncome (I+II 121,7 13.{3 t06,673.70237.238.17 202.22;0.85

IlIV Expenses

i+,6+ I.:i5 62,06I .36 1.t5.920.6I I 1t1.lro 25r)

:t.t trrt trt"-U tt,,n{gu,I ,l9|11!E-.]gjl (SDImn:lrnrerlt,rn ftnrtrctr] instrtlmcDlsl'lnrnlrlcc lJcnrltts I ixncnses

[)ctrtcctatiolt. im(rf llTltl,rn a,rJ tml'rtrnrt'rt( )tlrcrs cxncttscs

'2.il.llJ.9li +.06.1.67 5.1157.1.+n)

-1 1.55( )..10 I 11..15,1..1o 5l,81)r.l); 26,5Ii6.5-lru) ) !7(, *1 I 1J51. l6 1.697.5t ) I +)) .19

I . I ji.9{) I .1.56.0i 2.2t1t.20 ?.335.62

L,158.19 l.ti4(r.79 2..134.110 1.93+.12

I.249.0.+ (, I ().50 I .9 I 9.{)+1,255.53

vii)125,433.60 85,s93.28 2t3,126.89 163,692.69

3.i20.1 3 I .( )t{( r.+l 2+,1 11.2t1 3tt,52t'. l6

lisceFutrnel lrcms2.51 5.41 7..+32.[J7

VI(3,720.17" 18,565.01 24,,11.28 31,095.29VII

fax exoenseVIII1.644.3.1 R 9ltl'.00 1il,t) l

j. 1i li,ll88.il(,rrrrent tis

( t0..1r1. 1(l (6. l-1;.IJ5 (l,i5r. l( 7,7IJ3.61

lr,.,fit/0"-.) f- ,l*. l*iod tigrn cgltinuinu opctittions (VII

Vlil)

5 60 t5.126.81 2I .-+55.0124.990.()0

IX

5,127.60 t5,126.E7 2t,455.04 24,990.60

)ther Comprchensive IncomeXI(A)

l{cmetsurtm((ir:rtuity 5.31

l.+.+ I 5i.9( 1{J.28

( 1 ( )l{.6{' ( I 1 ll.()4 1 5().4,11

llactrlle allovxllcc(().22' (r ) ('9 l.()5

(). l 7'

1().25 -50.622.1.3o

iubtotal (A) (73.23"(73.e4 15,1.80 (27.96

(B)l--J1---]ffiffi,;r6.1[,rf $r,r(pss) ,rn hcdunt instruntcnt irt crtsltlk,u hcd[c rcserre

211,rJ39.85 (7.435.1 I 39.,119.613.1 r i.12

(4.11{6.671 (.1.31t6.(,7(6r 1.6$

ri) lncome tax rclating k) itcms thrt rvtll bc reclassltted to prt

rr Llss2.1.453.1I.t (7.415.1 I :i5.092.9.1

3.ir)i.6.1

24,379.96 (7,509.0s 34,938.142,475.68

Trt t C*pr.h.".it" Income for the period (X+XI)(Comprising Profit (Loss) and other Comprchensiw

29,501.56 8,217.81 56,393.1827,466.28

XII

XIII e*"i.1g p* equitl' share (for continuingonetations)(Anrtualised )

0.65 2.(X) 2.1). r9

lrxslc (l(s.)

l)rluted (lis.)().(r5 2.00 ]. l9

INDIAN RENEWABLE ENERGY DEVELOPMENT AGENCY LIMITED

Audited [inancial Results aJ on 31103.2020s. in Crores

slNo

ParticularsCurrent Year

Ended 31.03.20Previous Year

Ended 31.03.19

(Audited) (Restated)

1 Total lncome from Operations 2,372.38 2,022.21

2

Net Profit (+)/Loss (-) for the period (Before Tax, Exceptional and/orExtraordinary items )

241.77 385.28

3

Net Profit (+)/Loss (-) for the period before Tax (after Exceptionaland/or Extraordinary items )

247.L1 310.95

4

Net Profit (+)/Loss (-) for the period after Tax (after Exceptionaland/or Extraordinary items )

274.55 249.91

5

Total Comprehensive lncome for the period(Comprising Profit /(Loss) for the period (after tax) and OtherComprehensive lncome (after tax))

s63.93 274.66

6 Paid-up equity share capital 784.60 784.60

7 Reserves (excluding Revaluation Reserves ) 7736.72 L799.37

8 Networth 2521..32 2583.97

9 Paid-up Debt Capital / Outstanding Debt* 21853.ss 78752.92

10 Outstanding Redeemable Preference Shares

11 Debt Equitv Ratio 8.67 7.26

t2 Earnings Per Share (F.V. of Rs. 10/- each) (Annualised in Rs.)

1. Basic 2.73 3.19

2. Diluted 2.73 3.19

13 Capital Redemption Reserve

L4 Debenture Redemption Reserve 259.10 212.87tpertains to Outstanding Debt.

Notes :

a) The financial statements have been prepared in accordance with the recognition and measurement principles of IndAS prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder.

As required under SEBI (LODR) regulations, the results have been prepared on the basis of format contained in DivisionIII of Schedule III to Companies Act, 2013 notified by MCA on 11.10.2018 and corresponding comparative figurespresented in these results have been regrouped/ reclassified in order to confirm to current period presentation.

The above results have been viewed and recommended by the Audit Committee of Directors and approved by theBoard of Directors in their respective meetings held on 30.07.2020.

d) Company has created impairment allowance on its loan assets as per the ECL assessment. Cumulative impairment

b)

c)

ailowance (includinq Standard Loan) stands at Rs. 1175.23 Crore as at 31.03.2O2OPa rticu la rs As at 31.03.2020 - (Rs. in CroreCredit impaired loan assets 2373.OOI n 735.54Imoalrment o/o 31-00o/o

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