Investors

Statement of Income

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

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	Explanations in Note	Q2		H1
Million €		2025	2024	2025	2024
Sales revenue		15,769	16,111	33,171	33,664
Cost of sales		-11,591	-11,920	-24,139	-24,524
Gross profit on sales		4,179	4,191	9,032	9,140

Selling expenses		-2,221	-2,253	-4,366	-4,375
General administrative expenses		-362	-374	-733	-745
Research and development expenses		-501	-524	-1,000	-1,014
Other operating income	[5]	309	390	619	768
Other operating expenses	[5]	-892	-956	-1,550	-1,660
Income from integral companies accounted for using the equity method		-17	41	-313	93
Income from operations (EBIT)		494	516	1,690	2,205

Income from non-integral companies accounted for using the equity method		-75	41	-124	257
Income from other shareholdings		6	18	8	44
Expenses from other shareholdings		-3	-19	-7	-32
Net income from shareholdings		-72	40	-123	269

Interest income		75	91	165	184
Interest expenses		-222	-239	-440	-458
Interest result		-148	-147	-275	-274
Other financial income		77	38	147	78
Other financial expenses		-35	-48	-77	-108
Other financial result		42	-11	71	-31
Financial result		-106	-158	-205	-304

Income before income taxes		316	398	1,363	2,170
Income taxes		-209	72	-418	-290
Income after taxes		108	470	945	1,880
of which attributable to shareholders of BASF SE (net income)		79	430	887	1,797
attributable to noncontrolling interests		29	40	58	83

Earnings per share (€)		0.09	0.48	0.99	2.01
Dilution effect (€)		–	–	–	–
Diluted earnings per share (€)		0.09	0.48	0.99	2.01

Million €		2024	2023
Sales revenue	[7]	65,260	68,902
Cost of sales	[8]	−48,174	−52,200
Gross profit on sales		17,085	16,702

Selling expenses	[8]	−8,782	−8,788
General administrative expenses	[8]	−1,466	−1,506
Research and development expenses	[8]	−2,061	−2,130
Other operating income	[9]	1,374	1,990
Other operating expenses	[9]	−4,120	−4,221
Income from integral companies accounted for using the equity method	[10]	2	192
Income from operations (EBIT)	[5]	2,033	2,240

Income from non-integral companies accounted for using the equity method		651	−114
Income from other shareholdings		76	55
Expenses from other shareholdings		−129	−141
Net income from shareholdings	[10]	598	−200

Interest income		371	322
Interest expenses		−929	−860
Interest result		−558	−538
Other financial income		267	199
Other financial expenses		−271	−281
Other financial result		−5	−82
Financial result	[11]	−563	−620

Income before income taxes		2,069	1,420
Income taxes	[12]	−616	−1,041
Income after taxes		1,453	379
of which attributable to shareholders of BASF SE (net income)		1,298	225
attributable to noncontrolling interests	[13]	155	154

Earnings per share (€)	[6]	1.45	0.25
Dilution effect (€)	[6]	−	−
Diluted earnings per share (€)	[6]	1.45	0.25