6. Earnings per Share
The content of this section is not part of the statutory audit of the annual financial statements but has undergone a separate limited assurance by our auditor.
The content of this section is voluntary, unaudited information, which was critically read by the auditor.
|
|
2025 |
2024 |
|---|---|---|---|
Income after taxes from continuing operations |
Million € |
1,540 |
1,288 |
of which noncontrolling interests |
Million € |
85 |
134 |
Net income from continuing operations |
Million € |
1,455 |
1,154 |
Income after taxes from discontinued operations |
Million € |
185 |
165 |
of which noncontrolling interests |
Million € |
21 |
21 |
Net income from discontinued operations |
Million € |
164 |
144 |
Income after taxes |
Million € |
1,726 |
1,453 |
of which noncontrolling interests |
Million € |
107 |
155 |
Net income |
Million € |
1,619 |
1,298 |
Weighted average number of outstanding shares |
1,000 |
891,742 |
892,522 |
Dilution effect from BASF’s “plus” incentive share program |
1,000 |
2,315 |
2,449 |
Weighted average number of shares for diluted earnings per share |
1,000 |
894,057 |
894,971 |
Earnings per share |
|
|
|
From continuing operations |
€ |
1.63 |
1.29 |
Diluted |
€ |
1.63 |
1.29 |
|
|
|
|
|
|
|
|
From discontinued operations |
€ |
0.18 |
0.16 |
Diluted |
€ |
0.18 |
0.16 |
|
|
|
|
|
|
|
|
From continuing and discontinued operations |
€ |
1.82 |
1.45 |
Diluted |
€ |
1.81 |
1.45 |
In accordance with IAS 33, earnings per share are determined by dividing earnings attributable to shareholders of BASF SE by the weighted average of outstanding shares. The average number of outstanding shares declined compared with 2024 due to the ongoing share buyback program. Pursuant to IAS 33, a potential dilutive effect must be considered in the diluted earnings per share for those BASF shares that will be granted in the future as part of BASF’s “plus” share program. This applies regardless of the fact that the necessary shares are acquired on the market by third parties on behalf of BASF and that there are no plans to issue new shares. In 2025, there was a dilutive effect of €0.0047 (previous year: €0.0040) from the issue of “plus” shares.