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 Q1 2025

Assets

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Million €	March 31, 2025	December 31, 2024	March 31, 2024
Intangible assets	11,621	11,983	12,196
Property, plant and equipment	26,655	27,197	24,577
Integral investments accounted for using the equity method	1,834	2,399	2,053
Non-integral investments accounted for using the equity method	3,362	3,411	4,805
Other financial assets	1,194	1,165	1,083
Deferred tax assets	639	574	672
Receivables for income taxes^a	89	88	88
Other receivables and miscellaneous assets^a	2,834	2,366	1,427
Noncurrent assets	48,228	49,183	46,901

Inventories	13,869	13,681	14,269
Accounts receivable, trade	12,433	10,393	13,255
Receivables for income taxes^a	639	740	647
Other receivables and miscellaneous assets^a	3,482	3,256	3,827
Marketable securities	60	67	56
Cash and cash equivalents	2,314	2,914	2,786
Assets of disposal groups	394	181	–
Current assets	33,191	31,232	34,839
Total assets	81,419	80,415	81,740

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 €	March 31, 2025	December 31, 2024	March 31, 2024
Subscribed capital	1,142	1,142	1,142
Capital reserves	3,139	3,139	3,139
Retained earnings	31,688	30,883	33,882
Other comprehensive income	116	435	-997
Equity attributable to shareholders of BASF SE	36,085	35,599	37,167
Noncontrolling interests	1,266	1,284	1,389
Equity	37,351	36,884	38,555

Provisions for pensions and similar obligations	2,149	2,403	2,634
Deferred tax liabilities	1,064	1,005	1,000
Income tax provisions	337	335	372
Other provisions	1,812	1,883	1,752
Financial indebtedness	18,875	19,122	18,986
Other liabilities	1,724	1,744	1,736
Noncurrent liabilities	25,961	26,492	26,479

Accounts payable, trade	6,558	6,923	6,687
Provisions	4,103	3,320	4,302
Liabilities for income taxes^a	579	404	708
Financial indebtedness	3,892	2,639	2,032
Other liabilities^a	2,876	3,714	2,976
Liabilities of disposal groups	99	39	–
Current liabilities	18,107	17,039	16,705
Total equity and liabilities	81,419	80,415	81,740

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 Since the 2024 business year, liabilities for income taxes were reported with liabilities for other taxes. As of the 2024 year-end closing, these are recognized under other liabilities. The figures as of March 31, 2024, have been adjusted accordingly by the amount for other taxes (€422 million).