Investors
Balance sheet
Half-Year Financial Report 2026
Assets
| Million € | Explanations in Note |
June 30, 2026 | December 31, 2025 | June 30, 2025 |
| Intangible assets | 9,847 | 9,692 | 10,935 | |
| Property, plant and equipment | 25,854 | 25,405 | 25,756 | |
| Integral investments accounted for using the equity method | 3,052 | 1,746 | 1,726 | |
| Non-integral investments accounted for using the equity method | [6] | 1,636 | 3,247 | 2,877 |
| Other financial assets | 1,061 | 1,055 | 1,196 | |
| Deferred tax assets | 608 | 544 | 632 | |
| Receivables for income taxes | 92 | 97 | 92 | |
| Other receivables and miscellaneous assets | 2,932 | 2,702 | 2,556 | |
| Noncurrent assets | 45,082 | 44,489 | 45,769 | |
| Inventories | 13,814 | 12,168 | 13,631 | |
| Accounts receivable, trade | 11,748 | 8,325 | 11,225 | |
| Receivables for income taxes | 636 | 696 | 664 | |
| Other receivables and miscellaneous assets | 4,656 | 3,762 | 3,358 | |
| Marketable securities | 91 | 89 | 56 | |
| Cash and cash equivalents | 7,796 | 2,670 | 2,517 | |
| Assets of disposal groups | [3] | 45 | 3,973 | 449 |
| Current assets | 38,785 | 31,684 | 31,899 | |
| Total assets | 83,867 | 76,174 | 77,668 |
Equity and liabilities
| Million € | Explanations in Note |
June 30, 2026 | December 31, 2025 | June 30, 2025 |
|---|---|---|---|---|
| Subscribed capital | 1,142 | 1,142 | 1,142 | |
| Capital reserves | 3,131 | 3,131 | 3,139 | |
| Retained earnings | 31,866 | 29,931 | 29,746 | |
| Other comprehensive income | 180 | -1,009 | -1,670 | |
| Equity attributable to shareholders of BASF SE | 36,319 | 33,194 | 32,357 | |
| Noncontrolling interests | 1,077 | 1,143 | 1,147 | |
| Equity | [7] | 37,396 | 34,338 | 33,504 |
| Provisions for pensions and similar obligations | 1,786 | 1,832 | 2,202 | |
| Deferred tax liabilities | 893 | 953 | 972 | |
| Income tax provisions | 423 | 401 | 329 | |
| Other provisions | 1,755 | 1,854 | 1,684 | |
| Financial indebtedness | [8] | 18,827 | 18,481 | 18,960 |
| Other liabilities | 1,875 | 1,903 | 1,837 | |
| Noncurrent liabilities | 25,559 | 25,424 | 25,983 | |
| Accounts payable, trade | 6,247 | 5,484 | 5,852 | |
| Provisions | 4,330 | 3,693 | 4,112 | |
| Liabilities for income taxes | 730 | 213 | 428 | |
| Financial indebtedness | [8] | 6,177 | 2,608 | 4,894 |
| Other liabilities | 3,425 | 3,405 | 2,811 | |
| Liabilities of disposal groups | [3] | 3 | 1,008 | 84 |
| Current liabilities | 20,912 | 16,411 | 18,181 | |
| Total equity and liabilities | 83,867 | 76,174 | 77,668 |