Investors
Statement of Incomea
Half-Year Financial Report 2026
| Explanations in Note |
Q2 | H1 | |||
| Million € | 2026 | 2025 | 2026 | 2025 | |
| Sales revenue | 17,206 | 14,788 | 33,226 | 31,297 | |
| Cost of sales | -12,872 | -11,119 | -24,739 | -23,204 | |
| Gross profit on sales | 4,334 | 3,668 | 8,487 | 8,092 | |
| Selling expenses | -1,980 | -1,916 | -3,806 | -3,767 | |
| General administrative expenses | -304 | -334 | -607 | -675 | |
| Research and development expenses | -472 | -479 | -909 | -958 | |
| Other operating income | [5] | 222 | 319 | 874 | 617 |
| Other operating expenses | [5] | -908 | -846 | -1,917 | -1,441 |
| Income from integral companies accounted for using the equity method | 45 | -17 | 76 | -313 | |
| Income from operations (EBIT) | 937 | 395 | 2,198 | 1,555 | |
| Income from non-integral companies accounted for using the equity method | 3 | -75 | -57 | -124 | |
| Income from other shareholdings | 30 | 6 | 63 | 8 | |
| Expenses from other shareholdings | -13 | -3 | -31 | -7 | |
| Net income from shareholdings | 20 | -72 | -25 | -123 | |
| Interest income | 75 | 74 | 153 | 163 | |
| Interest expenses | -246 | -221 | -458 | -436 | |
| Interest result | -172 | -147 | -305 | -273 | |
| Other financial income | 21 | 76 | 63 | 147 | |
| Other financial expenses | -25 | -32 | -54 | -72 | |
| Other financial result | -5 | 44 | 9 | 75 | |
| Financial result | -177 | -102 | -295 | -198 | |
| Income before income taxes | 780 | 221 | 1,879 | 1,234 | |
| Income taxes | -191 | -193 | -406 | -387 | |
| Income after taxes from continuing operations | 589 | 28 | 1,473 | 846 | |
| Income after taxes from discontinued operations | [3] | 3,565 | 80 | 3,627 | 99 |
| Income after taxes | 4,154 | 108 | 5,100 | 945 | |
|
of which attributable to shareholders of BASF SE (net income) |
4,144 | 79 | 5,072 | 887 | |
|
attributable to noncontrolling interests |
10 | 29 | 28 | 58 | |
| Earnings per share from continuing operations (€) | 0.67 | 0.01 | 1.66 | 0.89 | |
| Earnings per share from discontinued operations (€) | 4.11 | 0.08 | 4.16 | 0.10 | |
| Earnings per share (€) | 4.78 | 0.09 | 5.81 | 0.99 | |
| Dilution effect (€) | – | – | – | – | |
| Diluted earnings per share (€) | 4.78 | 0.09 | 5.81 | 0.99 | |
a Owing to the divestiture of the automotive OEM coatings, automotive refinish coatings and surface treatment businesses to Carlyle, the affected business units were classified as discontinued operations in accordance with IFRS 5 until the closing of the transaction on June 30, 2026. The prior-year figures were restated.