News ArticleHorizon Industrial Parks Limited Announces Unaudited Financial Results for Q2 and H1 FY2026 Ending September 30, 2026
Board approves standalone and consolidated unaudited financial results accompanied by limited review report with unmodified opinion
Horizon Industrial Parks Limited announced its unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026, accompanied by a limited review report with unmodified opinion. The results include subsidiaries and joint ventures, reflecting the company's financial performance in the specified period.
Horizon Industrial Parks Limited
Financial Results
Horizon Industrial Parks Limited disclosed its unaudited standalone and consolidated financial results for the quarter and half year ended September 30, 2026. The results were approved by the Board of Directors and accompanied by a limited review report with an unmodified opinion from the statutory auditors.
The Board of Directors met on October 29, 2026, and considered and approved the unaudited financials for both standalone and consolidated bases for Q2 and H1 of FY2026.
The consolidated results include financials from 30 subsidiaries and a joint venture. The group’s share of net profit and comprehensive income of Rs. 12.00 million for the July 10, 2026 to September 30, 2026 period from the joint venture is included but was not reviewed by auditors.
The limited review was conducted by MSKC & Associates LLP and SGCO & Co. LLP Chartered Accountants and resulted in an unmodified opinion, confirming no material misstatements were identified.
Previous periods’ comparative figures were approved but not subjected to audit or review.
The full outcomes and associated financial documents have been published on the company’s website www.hiparks.com for investor reference.
Highlights
- Unaudited financial results approved for quarter and half year ended September 30, 2026.
- Results include 30 subsidiaries and one joint venture’s financials.
- Joint venture’s interim profit of Rs. 12.00 million included for the quarter July-September 2026.
- Limited review report issued with unmodified opinion by statutory auditors.
- Previous period figures approved but unaudited.
- Board meeting duration was from 3:34 p.m. to 4:19 p.m. on October 29, 2026.
Key Data Snapshot
What happened
- Horizon Industrial Parks Limited’s Board approved unaudited standalone and consolidated financial results for Q2 and H1 FY2026 ending September 30, 2026.
- Limited review of the results was completed with an unmodified opinion from the statutory auditors.
- Results cover financials of the Holding Company, 30 subsidiaries, and one joint venture.
- Joint venture contributed Rs. 12.00 million in net profit and comprehensive income for the recent quarter period.
- Comparative previous period figures were approved but not audited or reviewed by auditors.
Key details
- The consolidated results are prepared according to Indian Accounting Standard 34 (Ind AS 34) and comply with SEBI regulations.
- The review followed Standards on Review Engagements 2410.
- The joint venture’s interim financials included were prepared by management and have not been reviewed by the joint venture’s auditors, considered not material to the Group.
- Financial statements were reviewed but not audited as at the time of reporting.
- Financial results and related Press Release and investor presentation were also published on the Company website www.hiparks.com.
Regulatory and governance context
- Filing and disclosures were made pursuant to SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Regulations 30 and 33.
- The limited review and disclosures comply with regulatory requirements for listed companies.
- Auditors’ limited review reports were issued with unmodified opinions
- No material misstatements or non-compliance reported in the reviewed financials.
Highlights
- Unaudited financial results approved for quarter and half year ended September 30, 2026.
- Results include 30 subsidiaries and one joint venture’s financials.
- Joint venture’s interim profit of Rs. 12.00 million included for the quarter July-September 2026.
- Limited review report issued with unmodified opinion by statutory auditors.
- Previous period figures approved but unaudited.
- Board meeting duration was from 3:34 p.m. to 4:19 p.m. on October 29, 2026.
Disclosures
- SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, Regulation 33 and 30
- Indian Accounting Standard 34 (Ind AS 34)
- Standard on Review Engagements 2410
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