Investors

Statement of Cash Flows

The audited BASF Report 2024 will be published on March 21, 2025. The key financial figures published on February 28, 2025, are therefore to be regarded as preliminary. From today’s perspective, no adjustments are expected.

Half-Year Financial Report 2025

Q2 H1
Million € 2025 2024 2025 2024
Net income 79 430 887 1,797
Depreciation and amortization of property, plant and equipment and intangible assetsa 982 1,047 1,962 2,012
Equity-accounted income 92 -83 437 -350
Other noncash items -213 23 -219 94
Gains (-) / losses (+) from the disposal of noncurrent assets and securities -9 -8 -15 -35
Dividends received from equity-accounted investments 120 76 147 88
Changes in inventories -217 -403 -660 -720
Changes in accounts receivable, trade 730 1,028 -1,579 -1,767
Changes in accounts payable, trade -475 86 -685 0
Changes in provisions 90 -203 924 949
Changes in other operating assets -29 -283 -533 -403
Changes in other operating liabilities and pension provisions 435 241 -64 -230
Cash flows from operating activities 1,585 1,951 603 1,437
         
Payments made for property, plant and equipment and intangible assets -1,053 -1,480 -1,869 -2,423
Payments made for financial assets and securities  -867 -273 -1,051 -430
Payments made for investments in equity instruments -52 -531 -68 -539
Payments made for acquisitions -169 -202
Payments received for divestitures -4 17 -1 33
Payments received from the disposal of noncurrent assets and securities 860 279 1,084 507
Payments received from the disposal of equity instruments 3 9 118 45
Cash flows from investing activities -1,112 -2,147 -1,786 -3,010
         
Additions to financial and similar liabilities 3,373 3,066 5,275 5,482
 Repayment of financial and similar liabilities -1,543 -332 -2,355 -1,173
 Dividends paid -2,052 -3,088 -2,052 -3,125
Cash flows from financing activities -223 -354 867 1,184
  
 Cash-effective changes in cash and cash equivalents 250 -551 -315 -388
Changes in cash and cash equivalents from foreign exchange rates and changes in the scope of consolidation -59 -6 -89 -7
Cash and cash equivalents at the beginning of the periodb 2,325 2,786 2,921 2,624
Cash and cash equivalents at the end of the period 2,517 2,229 2,517 2,229

a This item includes depreciation and amortization, impairments and reversals of impairments.
b As of December 31, 2024, and March 31, 2025, the cash and cash equivalents in the statement of cash flows differ from the value in the balance sheet due to the existence of disposal groups.

Last UpdateJuly 30, 2025