BASF Report 2025

Statement of Changes in Equity

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.

BASF Group

Statement of changes in equitya

Million €

Sub­scribed
capital

Capital
reserves

Retained
earningsb

Remea­surement of defined benefit plans

Currency
translation

Measure­ment
of securities
at fair value

Cash flow
hedges

Other compre­hensive
income

Equity attributable to share­holders of BASF SEb

Non­controlling
interests

Equityb

Jan. 1, 2025

1,142

3,139

30,870

–451

1,102

–168

–48

435

35,586

1,285

36,871

Treasury shares

–

–

–355

–

–

–

–

–

–355

–

–355

Dividends

–

–

–2,008

–

–

–

–

–

–2,008

–99

–2,107

Income after taxes

–

–

1,619

–

–

–

–

–

1,619

107

1,726

Other comprehensive income after taxes

–

–

–

563

–2,409

–2

214

–1,634

–1,634

–134

–1,768

Gains and losses on cash flow hedges and hedging costs eliminated from other comprehensive income not affecting profit and loss

–

–

–

–

–

–

–5

–5

–5

–

–5

Changes in scope of consolidation and other changes

–

–8

–195

14

–

180

–

194

–9

–14

–23

Dec. 31, 2025

1,142

3,131

29,931

127

–1,306

10

160

–1,009

33,194

1,143

34,338

a

For more information on the items relating to equity, see Notes 18 and 19

b

With the first-time application of the amendments to IFRS 9 and IFRS 7 relating to Contracts Referencing Nature-dependent Electricity, one PPA was derecognized against the opening balance of equity. Since no adjustment was made to the prior-year figures, the opening balance as of January 1, 2025, differs from the closing balance as of December 31, 2024.
Statement of changes in equitya

Million €

Sub­scribed
capital

Capital
reserves

Retained
earnings

Remea­surement of defined benefit plans

Currency
translation

Measure­ment
of securities
at fair value

Cash flow
hedges

Other compre­hensive
income

Equity attributable to share­holders of BASF SE

Non­controlling
interests

Equity

Jan. 1, 2024

1,142

3,139

32,517

–1,739

320

–167

65

–1,521

35,277

1,368

36,646

Treasury shares

–

–

–

–

–

–

–

–

–

–

–

Dividends

–

–

–3,035

–

–

–

–

–

–3,035

–249

–3,284

Income after taxes

–

–

1,298

–

–

–

–

–

1,298

155

1,453

Other comprehensive income after taxes

–

–

–

1,477

782

–1

–151

2,107

2,107

54

2,161

Gains and losses on cash flow hedges and hedging costs eliminated from other comprehensive income not affecting profit and loss

–

–

–

–

–

–

38

38

38

–

38

Changes in scope of consolidation and other changes

–

–

103

–188

–

–

–

–188

–86

–17

–103

Changes in noncontrolling interests

–

–

–

–

–

–

–

–

–

–26

–26

Dec. 31, 2024

1,142

3,139

30,883

–451

1,102

–168

–48

435

35,599

1,285

36,884

a

For more information on the items relating to equity, see Notes 18 and 19

Published on February 27, 2026

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