Horizon Industrial Parks Ltd.

• Repayment and/or prepayment, in part or full, of certain borrowings availed by: Our Company; and Certain wholly owned Subsidiaries of our Company, namely Bagur Logistics Park Private Limited, Embassy Industrial Park Hosur Private Limited, Farukhnagar Logistics Parks LLP, FRK II Industrial Park Private Limited, Goodluck Buildtech Private Limited, ILV Distripark Private Limited, ILV Distripark (MWC) Private Limited, Jindpur Industrial Park Private Limited, Kalina Warehousing Private Limited, Lakshmipathi Realtors Private Limited, LI Industrial Parks Private Limited, Malur Logistics and Industrial Parks Private Limited, Panvel Warehousing Private Limited, Patencheru Industrial Park Private Limited, Redhills Industrial Park Private Limited and Vertical Logistic Park LLP, (“Identified Subsidiaries”), through investments in such Subsidiaries₹2.25k Cr
• General corporate purposes₹242 Cr

Except as disclosed in this section, there are no outstanding (i) criminal proceedings (including any notices received for such criminal proceedings and matters which are at FIR stage or police complaint has been made even if no cognizance has been taken by any court or judicial authority); (ii) actions taken (including all outstanding disciplinary actions, outstanding penalties and show cause notices) by regulatory or statutory authorities (including any judicial, quasi-judicial, administrative authorities or enforcement authorities); (iii) outstanding claims and proceedings related to direct and indirect taxes (including all penalties and show cause notices); and (iv) other pending litigations (including civil litigation / arbitration proceedings/tax litigations) which have been determined to be material as per the policy of materiality for identification of material litigation involving our Company, its Directors, its Promoters, and its Subsidiaries (“Relevant Parties” and such policy, “Materiality Policy”). Further, there are no outstanding (i) criminal proceedings (including any notices received for such criminal proceedings and matters which are at FIR stage or police complaint has been made even if no cognizance has been taken by any court or judicial authority); and (ii) actions taken (including all outstanding disciplinary actions, outstanding penalties and show cause notices) by statutory or regulatory authorities (including any judicial, quasi-judicial, administrative authorities or enforcement authorities) involving the Key Managerial Personnel and Senior Management. Further, there are no disciplinary actions including any penalties imposed by the SEBI or Stock Exchanges against our Promoters in the last five Financial Years immediately preceding the date of this Prospectus including any outstanding action. Further, as on date of this Prospectus, there is no pending litigation involving our Group Company which may have a material impact on our Company.

• A significant portion of our assets in our network have been acquired from our Promoters and related entities in Fiscals 2025 and 2026, and we may undertake further acquisitions from them. We cannot assure you that such future transactions will perform as expected or result in the benefit envisaged therein.(Acquisition & Related Party Transactions)

• The Proforma Financial Information included in this Prospectus is presented for illustrative purposes only and may not accurately reflect our financial condition or results of operations. If the various assumptions underlying the preparation of the Proforma Financial Information do not come to pass, our actual results could be materially different from those indicated in the Proforma Financial Information.(Financial Reporting & Proforma Information)

• The Proforma Financial Information has not been prepared in accordance with accounting or other standards and practices generally accepted in jurisdictions other than India, such as Regulation S-X under the U.S. Securities Act of 1933, as amended.(Financial Reporting & Proforma Information)

• The degree of reliance placed by investors on our Proforma Financial Information should be limited. The Proforma Financial Information addresses a hypothetical situation and does not represent our actual consolidated financial condition or results of operations.(Financial Reporting & Proforma Information)

• There can be no assurance that our future performance will be consistent with the past financial performance illustrated by the Restated Consolidated Financial Information and/or Proforma Financial Information.(Future Performance)

• We have acquired a significant portion of our assets in our network from our Promoters and other sellers in Fiscals 2025 and 2026. Prior to Fiscal 2025, our Total Network comprised ten assets.(Acquisition & Related Party Transactions)

• The adjustments set forth in the Proforma Financial Information are based upon available information and assumptions that our management believes to be reasonable. The Proforma Financial Information may not give an accurate picture of the actual financial condition and results of operations that would have occurred had such transactions been effected by us on the date it is assumed to have been effected.(Financial Reporting & Proforma Information)

• We have engaged in, and may continue to engage in, related party transactions. We cannot assure you that such transactions, individually or in the aggregate, will not have an adverse effect on our business, results of operations, financial condition and cash flows.(Acquisition & Related Party Transactions)