Other

Activities that are not allocated to any of the divisions are recorded under Other.

This applies to the following activities and transactions:

• Cross-divisional corporate research working on long-term topics of strategic importance to the BASF Group
• The BASF Group’s steering by corporate headquarters and centrally managed strategic projects
• Other businesses which include commodity trading, engineering and other services, rental income and leases, as well as renewable energy trading
• Certain activities remaining after divestitures as well as remanent fixed costs and one-time expenses resulting from organizational changes or restructuring that are not allocated to the operating divisions
• Assets and liabilities of discontinued operations, as well as any expenses and income arising in connection with the divestiture
• Foreign currency results not allocated to the segments and measurement effects from the hedging of raw materials price and foreign currency exchange risks as well as gains and losses from the long-term incentive programs (LTI programs)
• Idle capacity costs from internal human resource platforms as well as consolidation effects that cannot be allocated to a division.

In 2025, sales in Other amounted to €3,202 million, below the prior-year level by €88 million. This was mainly due to lower sales in both commodity and energy trading.

EBITDA before special items of Other decreased by €37 million year on year to –€604 million. This was primarily due to increased LTI expenses and a lower earnings contributions from other businesses.

EBITDA in Other included special items of –€1,128 million in 2025. This included special charges in the amount of €595 million for restructuring measures as well as €328 million related to the sale of BASF’s shares in the Nordlicht 1 and 2 wind farm projects.