Horizon IndustrialQ2 FY27 Results & Financial Update
Horizon Industrial: Q2 FY27 consolidated results and company financials – revenue ₹214.99 Cr, PAT ₹13.93 Cr. Explore reported YoY/QoQ movements, margins, business drivers and management commentary. This page does not provide a rating, target price or investment recommendation.
Quarter at a glanceCurrent reported figures.Change figures appear when a comparable reported period is available.
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Quarterly Results AnalysisExplore Horizon Industrial Q2 FY27 quarterly results and earnings: revenue, profit (PAT), EBITDA, margins, YoY and QoQ growth, order book or business updates where reported, financial performance and management commentary. Reported figures and Nivata calculations are shown separately; no buy, sell or hold recommendation is provided.
Quarter overview
Quarterly earnings analysis
For the quarter ended September 30, 2026 (Q2 FY27), Horizon Industrial reported consolidated revenue from operations of INR 214.99 crore.
Total income for the period stood higher at INR 252.30 crore, bolstered by supplementary income streams including other income components.
The company recorded a profit before tax (PBT) of INR 10.03 crore for the quarter, reflecting the impact of significant operating and financing expenses.
Profit after tax (PAT) reached INR 13.93 crore for Q2 FY27, assisted by a negative tax expense line item for the period.
Basic earnings per share (EPS) for the quarter settled at INR 0.06.
The consolidated P&L underscores heavy structural cost items, notably finance costs and depreciation charges that shape the net profitability outcome.
01 · Business model
What does Horizon Industrial do?
Horizon Industrial operates as a diversified enterprise with extensive business interests spanning industrial infrastructure, manufacturing, and allied services on a consolidated basis.
The company's core operations are structured to capture demand across core industrial and commercial sectors, deploying capital across asset bases to generate top-line revenue and other operating inflows.
The business model relies on a mix of primary commercial revenues alongside secondary financial and other income streams to support its consolidated financial profile.
02 · Financial snapshot
Current-quarter financial snapshot
| Metric | Q2 FY27 |
|---|---|
| Revenue from operations | ₹214.99 Cr |
| Total income | ₹252.30 Cr |
| Profit before tax | ₹10.00 Cr |
| Profit after tax | ₹13.93 Cr |
| EPS | ₹0.06 |
Financial interpretation
What the reported numbers mean
Profit after tax represented 6.5% of reported quarterly operating revenue. This is a calculated net-profit-to-sales ratio, not a company-reported operating margin. It measures the outcome after expenses and tax; it does not, by itself, establish how margins changed versus another period.
Profit before tax was equivalent to 4.7% of quarterly operating revenue. The distinction between pre-tax and post-tax profit matters when interpreting earnings; neither ratio identifies an underlying cost driver without a properly matched comparative period.
Total income exceeded operating revenue by ₹37.31 crore. This is the disclosed difference between the two lines, not incremental sales. The distinction matters when assessing how much of the quarter’s reported income came from the operating top line.
Ratios above are calculated from the reported quarterly figures. They are analytical descriptions, not company-reported margin guidance or an investment recommendation.
03 · Why it moved
Why the quarter looked the way it did
What drove revenue
Core business operations generated INR 214.99 crore in revenue during Q2 FY27.
The company recorded INR 37.31 crore in other income, contributing to total consolidated income of INR 252.30 crore.
Interest income added INR 53.44 crore to the broader financial inflows during the quarter.
What drove margins
Finance expenses formed a major cost component at INR 115.54 crore for the quarter.
Depreciation charges stood at INR 85.25 crore, exerting structural pressure on operating profitability.
The tax line showed a negative expense of INR 2.73 crore, providing a modest net support to the bottom line.
04 · Reported developments
What changed operationally
The company delivered a positive consolidated PAT of INR 13.93 crore alongside positive PBT of INR 10.03 crore.
05 · Pressure points & risks
What is not going smoothly
Substantial finance costs of INR 115.54 crore and depreciation of INR 85.25 crore continue to weigh heavily on pre-tax earnings.
06 · Items worth noticing
The line items that can distort a quick read
The company recorded provisions of INR 1.03 crore during the quarter.
A negative tax figure of INR 2.73 crore was reported for the period.
07 · Beyond the numbers
What changed beyond the numbers
Reported update
XBRL Filing Submission
The financial results for Q2 FY27 were submitted through official exchange XBRL channels in compliance with regulatory standards.
08 · Key Q&A
The quarter, answered directly
What does Horizon Industrial do?
Horizon Industrial operates as a diversified enterprise with extensive business interests spanning industrial infrastructure, manufacturing, and allied services on a consolidated basis.
What is the clearest takeaway from Q2 FY27?
For the quarter ended September 30, 2026 (Q2 FY27), Horizon Industrial reported consolidated revenue from operations of INR 214.99 crore.
What drove revenue or demand?
Core business operations generated INR 214.99 crore in revenue during Q2 FY27.
What mattered most for margins or profitability?
Finance expenses formed a major cost component at INR 115.54 crore for the quarter.
What changed operationally beyond the headline numbers?
The financial results for Q2 FY27 were submitted through official exchange XBRL channels in compliance with regulatory standards.
What are the main pressure points disclosed for the quarter?
Substantial finance costs of INR 115.54 crore and depreciation of INR 85.25 crore continue to weigh heavily on pre-tax earnings.
09 · Scenario calculator
Earnings sensitivity: what if growth and margins change?
Starting point
Build your own next-quarter scenario
Reported values are prefilled where a comparable basis is available. Otherwise, the field starts at 0. You can overwrite every field.
Example: enter 10 for 10% revenue growth. Enter -100 for a 1 percentage-point margin decline.
Scenario output
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Scenario profit after tax₹0 cr
Profit change vs base₹0 cr (0%)
Scenario margin0%
Growth needed to keep profit flat after this margin move0%
The calculator holds the selected margin basis constant except for the basis-point adjustment you enter. It does not estimate tax, finance cost, dilution, working capital, valuation or share price.
10 · Next filing checkpoints
What the next disclosure can confirm or change
- 01
Subsequent Financial Disclosures: Monitor upcoming quarterly filings for trends in core revenue generation relative to heavy finance and depreciation overheads.
Learn the metrics
Need the concepts first?
Use Nivata’s plain-English guides to understand the accounting terms used in this brief before interpreting them.