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.

Half-Year Financial Report 2025

Assets

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Million €	June 30, 2025	December 31, 2024	June 30, 2024
Intangible assets	10,935	11,983	12,075
Property, plant and equipment	25,756	27,197	25,359
Integral investments accounted for using the equity method	1,726	2,399	2,560
Non-integral investments accounted for using the equity method	2,877	3,411	4,890
Other financial assets	1,196	1,165	1,103
Deferred tax assets	632	574	632
Receivables for income taxes	92	88	84
Other receivables and miscellaneous assets	2,556	2,366	1,991
Noncurrent assets	45,769	49,183	48,694

Inventories	13,631	13,681	14,633
Accounts receivable, trade	11,225	10,393	12,192
Receivables for income taxes	664	740	619
Other receivables and miscellaneous assets	3,358	3,256	4,020
Marketable securities	56	67	59
Cash and cash equivalents	2,517	2,914	2,229
Assets of disposal groups	449	181	–
Current assets	31,899	31,232	33,753
Total assets	77,668	80,415	82,447

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

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Million €	Explanations in Note	June 30, 2025	December 31, 2024	June 30, 2024
Subscribed capital		1,142	1,142	1,142
Capital reserves		3,139	3,139	3,139
Retained earnings		29,746	30,883	31,277
Other comprehensive income		-1,670	435	-221
Equity attributable to shareholders of BASF SE		32,357	35,599	35,337
Noncontrolling interests		1,147	1,284	1,384
Equity	[7]	33,504	36,884	36,721

Provisions for pensions and similar obligations		2,202	2,403	2,474
Deferred tax liabilities		972	1,005	906
Income tax provisions		329	335	369
Other provisions		1,684	1,883	1,689
Financial indebtedness	[8]	18,960	19,122	18,702
Other liabilities		1,837	1,744	1,668
Noncurrent liabilities		25,983	26,492	25,809

Accounts payable, trade		5,852	6,923	6,776
Provisions		4,112	3,320	4,167
Liabilities for income taxes^a		428	404	655
Financial indebtedness	[8]	4,894	2,639	5,027
Other liabilities^a		2,811	3,714	3,292
Liabilities of disposal groups		84	39	–
Current liabilities		18,181	17,039	19,917
Total equity and liabilities		77,668	80,415	82,447

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).