Investors

Balance sheet

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.

Quarterly Statement Q3 2025

Assets (including presentation of the “Coatings” disposal group)

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Million €	September 30, 2025	December 31, 2024	September 30, 2024
Intangible assets	9,774	11,983	11,707
Property, plant and equipment	24,938	27,197	25,677
Integral investments accounted for using the equity method	1,751	2,399	2,593
Non-integral investments accounted for using the equity method	2,845	3,411	4,138
Other financial assets	1,115	1,165	1,147
Deferred tax assets	584	574	592
Receivables for income taxes	98	88	101
Other receivables and miscellaneous assets	2,248	2,366	1,687
Noncurrent assets	43,353	49,183	47,640

Inventories	13,003	13,681	14,258
Accounts receivable, trade	9,605	10,393	10,833
Receivables for income taxes	658	740	532
Other receivables and miscellaneous assets	3,449	3,256	3,490
Marketable securities	33	67	33
Cash and cash equivalents	1,859	2,914	2,572
Assets of disposal groups	4,481	181	–
Current assets	33,088	31,232	31,718
Total assets	76,441	80,415	79,359

Million €	Explanations in Note	Dec. 31, 2024	Dec. 31, 2023
Intangible assets	[14]	11,983	12,216
Property, plant and equipment	[14]	27,197	24,080
Integral investments accounted for using the equity method	[10]	2,399	2,054
Non-integral investments accounted for using the equity method	[10]	3,411	4,518
Other financial assets	[10]	1,165	1,099
Deferred tax assets	[12]	574	617
Receivables for income taxes^a	[17]	88	80
Other receivables and miscellaneous assets^a	[17]	2,366	1,258
Noncurrent assets		49,183	45,923

Inventories	[16]	13,681	13,876
Accounts receivable, trade	[17]	10,393	10,414
Receivables for income taxes^a	[17]	740	717
Other receivables and miscellaneous assets^a		3,256	3,787
Marketable securities		67	53
Cash and cash equivalents	[26]	2,914	2,624
Assets of disposal groups	[3]	181	−
Current assets		31,232	31,472
Total assets		80,415	77,395

^a Since the 2024 business year, receivables for income taxes, which were previously included in other receivables and miscellaneous assets, have been reported separately. The figures as of March 31, 2024, have been adjusted accordingly.

Equity and liabilities (including presentation of the “Coatings” disposal group)

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Million €	September 30, 2025	December 31, 2024	September 30, 2024
Subscribed capital	1,142	1,142	1,142
Capital reserves	3,139	3,139	3,139
Retained earnings	29,910	30,883	31,654
Other comprehensive income	-1,430	435	-1,198
Equity attributable to shareholders of BASF SE	32,761	35,599	34,737
Noncontrolling interests	1,153	1,284	1,308
Equity	33,914	36,884	36,045

Provisions for pensions and similar obligations	1,587	2,403	2,525
Deferred tax liabilities	878	1,005	885
Income tax provisions	327	335	337
Other provisions	1,715	1,883	1,871
Financial indebtedness	18,928	19,122	19,042
Other liabilities	1,843	1,744	1,667
Noncurrent liabilities	25,278	26,492	26,326

Accounts payable, trade	4,999	6,923	5,854
Provisions	3,945	3,320	4,013
Liabilities for income taxes	350	404	553
Financial indebtedness	3,855	2,639	3,267
Other liabilities	2,924	3,714	3,302
Liabilities of disposal groups	1,176	39	–
Current liabilities	17,249	17,039	16,988
Total equity and liabilities	76,441	80,415	79,359

Million €	Explanations in Note	Dec. 31, 2024	Dec. 31, 2023
Subscribed capital	[18]	1,142	1,142
Capital reserves	[18]	3,139	3,139
Retained earnings	[18]	30,883	32,517
Other comprehensive income	[19]	435	–1.521
Equity attributable to shareholders of BASF SE		35,599	35,277
Noncontrolling interests	[13]	1,284	1,368
Equity		36,884	36,646

Provisions for pensions and similar obligations	[21]	2,403	2,896
Deferred tax liabilities	[12]	1,005	1,140
Income tax provisions		335	335
Other provisions	[22]	1,883	1,684
Financial indebtedness	[20]	19,122	17,085
Other liabilities	[20]	1,744	1,739
Noncurrent liabilities		26,492	24,879

Accounts payable, trade	[20]	6,923	6,741
Provisions	[22]	3,320	3,214
Liabilities for income taxes^a	[12]	404	442
Financial indebtedness	[20]	2,639	2,182
Other liabilities^a	[20]	3,714	3,291
Liabilities of disposal groups	[3]	39	−
Current liabilities		17,039	15,871
Total equity and liabilities		80,415	77,395

^a In the previous year, liabilities for income taxes were reported with liabilities for other taxes. As of December 31, 2024, these are recognized under other liabilities. The figures as of June 30, 2024, were adjusted by the amount for other tax liabilities (€433 million).