Interim report
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Registered Office BASF India Limited Unit No.10A, 10B & 10C (part), 10 th Floor, Godrej One, Pirojsha Nagar, Eastern Express Highway, Vikhroli (East), Mumbai - 400 079, India Tel +91 22 6834 7000 CIN - L33112MH1943FLC003972 www.basf.com/in BASF India Limited, Mumbai - 400 079, India BSE Limited, Phiroze Jeejeebhoy Towers 04th August, 2026 Dalal Street, Mumbai 400 001. National Stock Exchange of India Ltd. Exchange Plaza, Plot No.C/1, G Block Bandra - Kurla Complex Bandra (East), Mumbai - 400 051 Name of the Company : BASF India Limited Security Code No. : 500042 Dear Sir/Madam, Sub: Standalone and Consolidated Unaudited Financial Results of the Company for the quarter ended 30th June, 2026. We enclose herewith the Standalone and Consolidated Unaudited Financial Results of the Company for the quarter ended 30th June, 2026 along with the signed Limited Review Report, which were approved and taken on record by the Board of Directors of the Company at their meeting held today. The meeting commenced at 12.30 p.m. and concluded at 1.45 p.m. The said results will be published in the newspapers on 05th August, 2026. Please treat the above information as disclosure under Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. Request you to kindly take note of the above and acknowledge receipt of the same. Thanking you, Yours faithfully For BASF India Limited Manohar Kamath Pankaj Bahl Director- Legal, General Counsel (India) Senior Manager- Legal & Secretarial & Company Secretary
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Deloitte Haskins & Sells LLP Chartered Accountants One International Center, Tower 3, 31st Floor, Sena pati Ba pat Marg Elphinstone Road (West) Mumbai - 400 013 Maharashtra, India Tel: +91 22 6185 6000 Fax: +91 22 6185 4101 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF BASF INDIA LIMITED 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of BASF INDIA LIMITED ("the Company"), for the quarter ended June 30, 2026 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the LODR Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Place: Mumbai Date: August 4, 2026 For DELOITTE HASKINS & SELLS LLP Chartered Accountants Firm's Registration No. 117366W/W-100018 Rupen K. Bhatt Partner Membership No. 046930 UDIN: 26'0h61300AA-V K.f /43G6 • Regd. Office: One International Center, Tower 3, 31st floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No; AAB-8737
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BASF Indi a Llmiltd Re&d, Office: l 'olt ;';o.lOA, 10B & IOC (part), 10th Floor, Godrej One, Pirojsha Naear, Eastern Expres, Highway, \'ikhroli (East), Mumbai- 400 079, India, Tel: 022-693.\7000. Statement of Standalone Fina ncial Results for the quarter ended June 30, 2026 Quart<r Ended 30/06/2026 31/03/2026 (l 'naudited) (l 'naudlted) Refer note S Re"·enue from operations Sale of products 47,980.0 34, 199.7 Sale of services 35H 282.1 Other operating revenues 42.0 48.6 48,374.4 34,530.4 Other income 228.4 116.S Total Income 48,602.8 34,646.9 Expenses: Cost ofnrnterials consumed 13,8.\8.9 10,580.2 Purchase of Stock-in-Trade 29,725.5 21.954.6 Changes in inventories of finished goods., stock-in-trade and work-in-progtt ss (5,700.4) (3,886.5) Employee benefit expense 1,125.2 1, 187.5 Finance costs 52. 1 24.l Ocprecintion and amortisation expense 412.3 365.l Other expenses 4,328.1 3,575.9 Total Espenses -13,791.7 33,800.9 Profit before «ceptlonal items and tax 4,811.1 846.0 E.ce ptional items (Refer Note 2) 18 1.S Profit before tax 4,992.6 846.0 Tax expense. (credit): - Current Tax 1,438.9 293,7 - (Excess),Shott t<I.'< provision for earlier years 115.0 - Deferred tax (Credit)iCharge ( 181.8) (83.5) Total Tax Expense 1,372.1 210.2 Profit for the periods/year 3,620.5 635.8 Oth~r Comprehensivt lncome llem s that wiU not be reclass1tied to profit or loss Remea_,urcment of the defined benefit plans 71.4 (4Q,6) Income tax relating to nbo,·e item (18.1) 12.4 Tota l Other Comprehemive lnco rnt/( Loss) for the periods/ytur, net of tax 5J,J (37.2) Tota l Compre hensi•e Income for the periods/year 3,673.8 598.6 Paid-up Equity Share Capital (Face value of Rs. JOI- each) 432.9 432.9 Resc:r\'es (cxc1uding Revaluation Rcsen,es, as shown m the Balance Sheet of previous year Weighted average nwnber of equity shores outstanding as at penod s,ycar end 4,32.84, 958 4,32.84,958 Basic and diluted CMnings por share after e,ccpti onal item on Rs.J tnot annualised) 83.6 IV Basic and diluted earnings per shar" ~for e excepuonal item (in Rs.) (not annualised) 80.S 14.7 Face ,alue per share (in Rs.} 10.0 10.0 Rs. in million (t:nles , otherwise stated) Year Ended J0/06/2025 J l /03/2026 ( l nau dited ) (Audited) 3' .212.7 1.48.462.6 288.0 l.255.4 17.l 136.0 37.5 17.8 1,-19,854.0 210.4 703.3 37,728.2 1,50,557,3 15,01 I.S 45,281.3 17,773.3 78,761.7 (2,310.0) 1.382. 7 1,169.5 4,648.5 46.2 1% .1 376.3 1,451.5 3.655.9 13,215.6 Js,n2.1 1,44,937.4 2,005.S 5,619.9 - - 2,005.5 5,619,9 550.2 1.604.8 - (l.9) ( lo.2) ( 152.2) 534.0 1,450.7 1,471.5 4,169.2 (78.3) I 12-1.1) 19,7 3 1.2 (58,6) (92.9) 1,412.9 4,076.3 432.9 432.9 39.342.l 4.32.84. 958 4.32.84.958 34 ,0 % .3 34.0 % .3 10.0 10.0
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BASF Indio Limited Regd. Office: l'nit :-io.l0A, 10B & I0 C (part), 10th Floor, Godrej One, Pirojsha Sagar, Eastern Express Highway, \"ikhroli (East), Mumboi - 400 079, Indio, Tel: 022-69347000. Statement of Standalone Financial Results for the quarter ended June 30, 2026 Notts: I The above statement of standalone financial results for BASF India Lnnited ('lhe Company') for the quarter ended June 30, 2026, hU\e been reviewed h) the Audit Committee and approved b~ die Board of Directors at its meetings held on August I, 2026. 2 Fxccptionnl item includes following• Quarter Ended Year Ended 30/06/2026 31/03/2026 30/06/2025 31/03/2026 Profit on sale of equity shares of wholly owned subsidiary (Refer note 3) 181.5 - . Total 181.S - - 3 BASF SE, Germany (l51timatc Holding Company) had gJobally announced on October 10, 2025 lhat BASF SE and funds managed by global investment 6nn Carlyle (NASDAQ: CG), in partnership with Qatar lnvesnnent Authority (QIA). ha, m tm:,l into n binding transaction agreement relating to BASF' s automotive OE'.vl coatings, automotive refinish coatings, and surface treatment businesses ("BASF Coatings" ), The transaction between Carlyle and BASF SE was completed on June 3U, 2026, following receipt of all required regulatory approvals. BASF now holds a 40 percent equil} stake in Surventis, formerly BASF Coatings. Further, the Board of Directors of the Comp:m} at its meeting held on ;1,larch 30, 2026 had decided & approved lhe transfer ' sale of 100°0 of equity shares held in B,\SF India Coatings Pnvate Lunited, a Viholly Owned Subs,di"I) of the Company, to Bond German BidCo 2 GmbH and Bond France BidCo SAS (Carlyle Group Companies) at a consideration of Rs. 230 1.6 m,Uion (as detennmed by an Independent Valuer), subject to adjustments as necessary, at closing. The transaction was completed on June 30, 2026 and accordingly BASF India Coatings Pmate Limited ceases to be wholly owoed subsidiary of the Company. The gain amounts to Rs. t8l.5 million on sale (net of expenses) of 100°0 of equity shares held in BASF India Coatings Private Limited is reported as exceptional item in the current quarter. 4 The Board of Directors of the Company, at its meeting held on April 25. 2025, apprmed the Company's acqmsinon of 7 fully paid equity shares ha,in g fuce value of Rs 10 each for a cash consideration aggregating Rs, 70/- (as per independent fair valuation), representing 100°0 equity mterest of BASF Agricultural Solutions India Ltd from BASF SE, Gennany (Ultimate Holding Company and promoter of the Company ) and it> nominee shareholders. The transaction was completed on May 2, 2025, and accordingly. BASF Agricultural Solutions India Limited has become a wholly owned subsidiary of the company. Further, lhe Committee of Independent Directors and Audit Committee, the Board of Directors of lhe Company, at it; meeting hold on ~lay 14. 202S. approved a Scheme of Arrangement ("Scheme" ) amongst BASF [ndia Ltd <"Demerged Company" ). BASF Agricultural Solutions India Limited ("Resulting Company" ) and their respecri,·e shareholders. providing for the dcmerger of the Company's Agncultural Solu11ons Busmcss in compliance with Sections 230 to 232 and other applicable provisions of the Companies Act, 20 I 3 Subsequent to the approval. the Company recci,ed "no obJection" letters from BSE Limited and the National Stock Exchange of India Limited m January 202<> and February 2020, respecuvely, further. the National Company Law Tribunnl (:-.!CL n. by its order in April 2026, dispensed with the requirement of convening meeltngs of secured and unsecured creditors of bolh the Demerged Company and the Resulting Company. as well as lhe equity shareholders· mooting of the Resulting Company. The NCLT has. however. directed the Company to convene a meetmg of its equity shareholders within 90 days from the date of the order to seek approval for the scheme. The Equity Shareholders meeting was held on June 24. 2026. wherein lhe shareholders of the company have approved the resolution for lhe Scheme of Arrangement between BASF fndia Limited and BASF Agricultural Solutions India Limited and their respective shareholders, wilh requisite majority (i.e. majonty in number representing three - fourth in \·alue). The proposed transaction 1s. inter alia. subject to receipt of requisite appro.,.·als. S The fi~ures for the quarter ended Mnrch 31, 2020 are the balancing figures between the audited figures in respect of the full financial year and the published reviewed year to date figures upto t11e third quarter of1he rele\a.m financial )Car . CIS So.: L33112MH1943FLC00J972 Mumbai \ugust 4, 2026 On behalf or the Board of Directors Alexander Gerdin g '11unaging Director Dl:-i : 09797186
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BASF India Limited Segment- wise Standalone Revenue, Results, Assets, Liabilities and Capital Employed 30/06/2026 (llnaudited) 1. Segment Revenue a. Agricultural Solutions 5,570.3 b. Materials 13,429.1 c. Industrial Solutions 9,998.9 d. Nutrition & Care 9,839.7 e. Chemicals 9,281 7 f Others 254,7 Total segment revenue 48,374.4 Less: Inter-segment revenue - Total revenue 48,374.4 2. Segment Results Profi~ (Loss) before tax and interest a. Agricultural Solutions 774.9 b. Matenals 2,126.9 c. Industrial Solutions 1.2495 d. Nutrition & Care 110.6 e. Chemicals 961.2 f. Others 18.1 Total segment results 5,241.2 Less. (1) Finance costs 52.1 (ii) Other un-allocable expenditure net off 378,0 un-allocable other income Total Profit before tax and exceptional item 4,811.1 Exceptional ,tern (Refer Note 2) 181.5 Total Profit before tax 4,992.6 3. Segment \.ssets a. Agricultural Solutions 19,167.9 b. Mater, als 24.177 0 c. lndustnal Solutions 16.041 7 d. Nutnuon & Care 14.924.5 e. Chemicals 9.293.8 f. Others 1,099.0 g. Unallocable 12,061.2 Total Segment Assets 96,765.1 Assets classified as held for sak I Refer Note 3) Total Assets 96,765.1 4. Segment Liabilities a Agricultural Solutions 9.329 3 b Materials 13,050.8 c lndustnal Solutions 9,682.6 d. Nutrition & Care I0,685.6 e. Chemicals 9,259.9 f Others 2969 g. Unallocable 1.011.2 Total Se2men1 Liabilities 53,316.3 Quarter Ended .31/03/2026 (Unaudited) Refer note 5 2,391.2 12,822.6 7,044.0 7,858.8 4,247.2 166.6 34,530.4 - 34,530.4 (198.3 ) 928.2 639.5 (77.7) 49.7 {204.1) 1,137.3 24.l 267.2 846.0 - 846.0 14,889.7 22,788.7 12,383.5 12,712.6 4.974.l 1,004 5 10,942.7 79,695.8 2.119.1 81,814.9 7,678.9 13,096.8 7,276.9 8,867 6 4,712.7 229.8 177.2 42,039.9 Rs. in million (Cnless othen,ise stated ) Year Ended 30/0612025 31/03/2026 (l'noudiled) (Audiled) 6,778.8 19,440.2 I0,353.8 46,311.9 7,l 98. 7 29,655.6 8,484.9 35,005.9 4,399.1 18,478.3 302.5 962.1 37,517.8 l,49,854.0 - - 37,517.8 1,49,854.0 1,653.9 2,542.9 < 1162) 1,847 3 286.6 1,522.3 202.3 311.8 163.2 302.3 I 17.0J (118.4) 2,172.8 6,408.2 46.2 1961 1211 5922 2,005.5 5,619.9 - 2,005.5 5,619.9 19,618.9 14,889.7 20.559 -I 22,788.7 12,667.-1 12.383.5 12.217.2 12,712.6 4,874.0 4,974.1 3,356.8 1,004.5 8.-167.8 10,942.7 81,761.5 79,695.8 2.1191 81,761.5 81,814.9 7,074.4 7,678.9 12,713.8 13.096.8 8,213 I 7,276.9 9,976.9 8.867 6 5.178.0 4.712.7 396 7 229.8 231.6 177.2 43,78-1.5 42,039.9
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BASF India Limited Segment - wise Standalone Revenue, Results, Assets, Liabilities and Capital Employed 30/06/2026 (Unaudited) 5. Capital Employed (Segment Assets - Segment Liabilities) a. Agricultural Solutions 9,838.6 b. Materials 11,126.2 c. Industrial Solu1ions 6,359.1 d. Nutrition & Care 4,2389 e. Chemicals 33.9 f Others 802.1 g. Unallocable 11,0500 Capital Employed - Disconlinued Operations I Refer Note 3) Total Capital Employed 43,448.8 Notes: Quarter Ended 31/0312026 (l'nouditod) Refer note 5 7,210.8 9,691.9 5,106.6 3,845.0 261.4 77,U 10,765.5 2,119 I 39,775.0 Rs. in million [Unless otherwise s1a1ed) Vear Ended 30/06/2025 31/03/2026 (l'nnudited> (Audited) 12,544.5 7,210.8 7,845.6 9,691.9 4,454.3 5,106.6 2,240.3 3,845.0 (304.0) 2614 2,960. 1 774.7 8,23b.2 IU,765.5 - 2,119.1 37,977.0 39,775.0 a. Agricultural Solutions - The Agricultural Solutions segment consists of the Crop Protection division Agricultural Solutions is seasonal in nature. b. Materials The Materials segment compnses Performance Materials divisions and Monomers divisions. c Industrial Solutions - The Industrial Solutions segment consists of Dispersions & Resins divisions and Performance Chemicals divisions. d. Nutrition & Care• The Nutrition & Care segment consists of Care Chemicals and Nutrition & Health divisions e. Chemicals - The Chemicals segment consists of Petrochemicals and Intermediates divisions f Others - Others includes activities that are not allocated to any of the continued operating divisions. These includes remaining activities pertaining to divested businesses viz. Construction chemicals. Pigments paper wet-end and water chemicals business, technical and service charges other than those specifically identifiable to above segments. g Un-allocable Corporate Assets mainly includes Current tax assets (net), Deferred tax assets (net), Cash and cash equivalents, Inter corporate deposits and other un allocable assets. h. Un-allocable Corporate Liabilities mamly mcludes Current tax liab11it1es (net) and other un•allocable liabilities.
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Deloitte Haskins & Sells LLP Chartered Accountants One International Center, Tower 3, 31st Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400 013 Maharashtra, India Tel: +91 22 6185 6000 Fax: +91 22 6185 4101 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM CONSOLIDATED FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF BASF INDIA LIMITED 1. We have reviewed the accompanying Statement of Consolidated Unaudited Financial Results of BASF INDIA LIMITED ("the Parent") and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group") for the quarter ended June 30, 2026 ("the Statement") being submitted by the Parent pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the LODR Regulations"). 2. This Statement, which is the responsibility of the Parent's Management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India (!CAI). A review of interim financial information consists of making inquiries, primarily of Parent's personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. The Statement includes the results of the following entities: Parent: BASF India Limited Subsidiaries: 1. BASF India Coatings Private Limited (upto June 30, 2026) 2. BASF Agricultural Solutions India Limited 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. UDIN: Place: Mumbai Date: August 4, 2026 For DELOITTE HASKINS &. SELLS LLP Chartered Accountants Firm's Registration No. 117366W/W- 10001 8 Rupen K. Bhatt Partner Membership No. 046930 2.-G0/4,q-30 ~ E. D 'F-T() q 2-oz_ Regd. Office: One International Center, Tower 3, 31st floor, Senapati Ba pat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737
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( BASF Indio Limited Regd. Office: l'nit So.lOA, IOB & IOC (purl), 10th Floor, Godrej One, Pirojsha '.Ii agar, Eastern Express Highway, Vikhroli (East), .\lumbai-400 079, lndia, Tel: 022-69347000. Statement ofConsolidat&W Financial Results for the quarter ended June-30, 2026 Quart•• Ended 30/06/2026 JI/OJ/?026 (Unoudi1NI) (l n•uditNI) Refer note 4 K.:H.nu~ from operations Sale of products 47,922 0 34,162 4 Sale of services 2786 ~27 ~ Other operatmg re"enues 4::!.0 48 6 ~8~ ~2.6 3-1,438.7 Othn income .:~~ 5 !I I o ru,~I Income 48,465.1 J4.!'50.J l 1;pcnses: Cost ofmntenals conswned 13,848 9 10,577 8 Purchase of Stock•rn-Trade 29,667 6 21.919 4 Changes III mventone s of fuushed goods, stock-m-trade and \.\--Ork-rn-progress 15,700 4) (3,886 4) Empioyee benefit expense 1,121 8 1,185 3 Finance costs 52 I 24: Depn::cmtion and arnomsat1on expense 412 3 365 I Other expenses 4,2604 3.530 5 1 otal Expenses 43,662.7 33,715.9 l'rofit before exceptionnl item and tax from continuing optrntions 4,802.4 834.4 Exceptional item Prum before ta:,: from continuing oper::ttions 4,802.4 834.4 T J..u ,pensc l cred10 - Current Tax 1,393 2 293 7 .. (Exccss)/Short tax prov1s1on for earlier years 115 0 - Deferred ta.x(Crcd1t)iC'harge 1184 01 18b7) r u10I I u Expense I.J?4.2 207.0 Proli t for-the periods/year from continuing operatioos 3,178.1 627.4 Discontinued operations Profit : (Loss) before ta" from d1scontmued opera nons 69 64 2 Gatn on 1',ale of wholly oYrned substd1ary (Refer '-iote 2) 181 5 Tax expense on d1scontutued operations 63 7 28 Profit/ (Loss) for the periods/year from discontinued operations 124.7 61.4 Profit for the periods/year 3,602.9 688.H Other Comprehensive Income from contim1ing operations Items that ,..,,11 not be reclassified to profit or loss Remeasurement of the defined benefit plans 71 4 (49 01 Income tax reLaung h."'1 abo...-e item I 18 11 l :!4 Total Other Comprehensive Income/(Loss) for the periods/year, net of tai: 5.1.J 137.l l Other contptehtnsive in<"ome from discontinued operaltons Items that will not be recktsstfied to statement of profit and loss Remeasureme nt of the .:l:ef,ned benefit plans 8 8 (9 71 Income tax rel::mng to abo .. e item c: 1 , 14 f m.1I Other Comprehensive Ineome/(Loss) fat the periods/year, net of tax 6.6 (7.J) r ornl Comprehensive Income for the pedods/year 3,661.8 644.3 Paid-up Equity Share C'apllal !Face value of Rs IO·- each) -G~Q .J.J:! 9 Rc-1<"rves fexcludin,z, Revaluation Reserves) tS sho'-"TI rn the Balance Sheet ofpre-.ious :ear \\.c1~ucJ J\Cf~ t: number of equity 5hates outstand tng as a.t pcnods, vear end 4. 1:,84/l58 -l.3~.8-l,Q58 B.-i:s1c and dduted earmng s per share after cxcepuonal nem from continuiny opcmt1ons (m R'.:; ) 1n.,1 •nnuallsed) 80 -l 14 0 a~.ic and d,luted em1mgs per shJre before exc.::ept1cm11I rtem from cor:r:tmuing oper:.inons ( rn Rs ) (l'k.ll .1Muahsed) 80 -l 14 s 8.btc and diluted earmn~'::i per share from d1scontrnued operations (m Rs) (not annualised) 2 9 I 4 Ba 1c and diluted earnings per sh.are from connmung and d,scontmued operations ( m. Rs) (not .mruuhsed) S'.l 3 160 f a..;c \ill\JC' DC1" lh,.vl;' tm R , t 100 10 0 l'-sl<IN~ v;._ ~ (j''\ 4/ l'I I- Cha rtered rn ) I;. Accounlo • ;:: 0 0 >~ " Q * d-" -- Rs. in million (t:nless otherwtSe stated) \ c.:ar Ended 3M16/Wl5 Jl/031?0~6 ll naudir,'1) (,\ udilNII 37.169 6 1,48,320 3 2265 983 3 17 I 136 4 37,413.2 1,49,440,0 191 4 658 0 37,604.6 1,50,098.0 14_9n1 45.201 5 17,750 0 78,700 5 (2,309 9) 1,382 7 1,1696 4,637 9 46 2 1912 376.3 1,451 5 3,578 3 110::0 I 35,603.2 1.4U 85.4 2,001.4 5,612.6 - 2,001.4 S,612,6 550 2 1,604 8 (19! II«> 2 1 (152 61 ~34.0 1.4 50.J 1,467.4 4,1 62.J (124 7) JO 7 (31 3) (80 1 (93,4) 38.7 I.J74.0 4.l0I .0 (78 -11 (124 1) lQ 'T 3 1 ::? 158.7) (9!.91 (3 2 ) 15 1 I 08 1 ~ (2.4) (3.9) 1,312.9 4,104.2 432 9 43~ 9 N,1 4 17 4.32,84.~58 4,32,84,958 33 9 Q6 1 3J 9 9o : (~ ~l 09 31 7 97 l 10 0 ($-~'· IJ~,,._ J MUMBAI ~ I I * 40001e * "11fHRO',' -
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BASF India Lim it<d Regd. Office: l:nit :'io.lOA, 10B & IOC (part>, 10th Floor, Godrej One, Pirojsha '!agar, Eastern Express Highway, Vikhroli (East), :I-Iumbai-400 079, India, Tel: 022-693~7000. Statement of Consolidated Financial Results fot the quarter ended Ju11e 30, 2026 ~otes: The abo, e ~tatement of consolidated financml results for BASF (ndta Lumted ('the Parent Company' or 'the Companv') and its subs1d1anes Uou:ether referred to as Group'} for the quaner ended June 30, '.!026 have been «viewed by the Audit Committee and approved by the Boa,dof Directors at ,ts meetmgs held on August ')4 , 2026 2 BASF SE. Germany (t:ltJmate Holdmg Company) has glob:illy announced on October 10, 2025 that BASF SE and funds mana~ed bv ~lobal investment firm Carlyle (NASDAQ CG). m prutriersh1p v.1th Qatar (m.-estrnent Authorny (Q[A), have entered mto ..l bindtng trnnsactton ab'Teement relating to BASF "s automo11-.e OE:\1 ..:oatmgs. a.utomot1\1e refinish coatings, and surface treatment businesses ( 0 BASF Coa.tmgs") The transaction between Carlyle and BASF SE""' completed on June 30, 2026. fol!ov.mg recetpt of all requrred re!,'U!atory apprornls BASF now holds a 40 percent equny stake m Surventts, formerly BASF Coatings Consequently, pursuant to the requirements of lndAS 105 "Non+current Assets Hdd for Sale and D1scont1I1ued Operations" operauons relatmg to the Surface technologtes (Coatm!ots busme:;::;l in respect of Iota! mcome. total e;(penses and to..x hm•e been disclosed separately as discontinued operauons as pan of the above results The amounts for quarter ended June 30, 2025 ha,e been restated (post al!ocallon of expenses) ,n above results, dJSclosed as under Quarter Ended Y .. r Ended 30/06,2026 31/03/2026 30/06/2025 31103/2026 Tot:i? Income 1.7369 1.622 3 1,33;; 2 5.948 2 Total Expenses 1.730 0 1.558 I l.45o.9 5,917.5 Profit ' I Loss) before ta.'< 69 64.~ (124 7) 307 Gamon sale of equity shill"es of \.\-holly O\\ned substdtary 181 5 Tax expense 63.7 2 8 (31 3) (80) Profit {Loss) for the periods/year from d1scontmued ooerauons 114 7 614 (93 4) 38 7 Further. the Board of Directors of the Companv at ns meeting held on March Jo. 2026 had decided & approved the transfer • sale of the t 00' , stoke held m BASF India Coatmgs Pmate L1m1ted. a Wholl~ Qv,,ned SubStdiarv of the Company. to Bond Gemian B1dCo 2 GmbH and Bond France B1dCo SAS (Carlyle Group Compames) at a cons1derat1on of Rs .230l 6 milhon (as detenmned by ilJl Independent Valuer) , subJeCt to adJustmcnts llS necessary, at closm:1,1; The transaction was completed on JW1c 10. 2026 and ilCcordingly BASF Inchi'.1 Coatings Pnvate Lumted ceases to be wholly m~ed subs1d1ary of the Comp:m} The gam amounts to R.!:. 18 1 5 milhon on sale (net of expenses) of 100% eqmty shares held m BASF India Coatmgs Pnvate Lumted 1s reported under ''D1scontmued operat1onsr1 Ill the current quarter 3 The Board of Directors of the Company, at its meeting held on Apnl 25, 2025, approved the Company's acqms,tJon of 7 fully pa,d equity shares havmg face value of Rs IO each for a cash cons1deratJ.on aggregating R:; 70/. (as per independent fatr valuntmn), representing lOOOo eqmty rntcrest of BASF Agrttultur.11 Solutions India Ltd from BA.SF SE, Gennany (L'lt,mate Holding Company and promoter of lhe Company) and 1t, nommee shareholders The tran,action v.as completed on ~lay 2. :02S, and accordrngly, BASF \gncultural Solutions India Lirmted has become a wholly owned subS1d1ary of the company Further. the Committee of Independent Directors and A,udn Committee. lhe Board of Directors of the Company, at ,ts meetmg held on May 14, 2015, approved a Scheme of -\rrangement ("Scheme··) Jmonyst BASF India Ltd ('"Demer~ed Companv 00 ) . BASF Agncultural Solutions India L,mucd ("'Resultrng Company"") and therr respect1>e shareholders. providing for the demerger of the Company's Agncu!tural Solutions Business m compliance Mth Sections :DO to 23~ and other apphcable provtstons of the Compames Act, 201 J Sub,equent to the approval. the Company received "no obJect1on" Ieners from BSE Limited and the National Stock Exchange of India Lumted mJanllaf) 202b and FcbruaIJ,-1016, respecnvely Further. the S auonal C'ompanv Law Tnbun al (NCL T}. bv its order m Apnl: :?0.26. dispensed \\,'Ith the reqwrem.ent of com·emng meetings of secured and unsecured creditors of bolh lhe Demerged Company and the Resultrng Company. as well a. the eqwty shareholders' meeting of the Resulting Company The NCLT has. however. d,rected the Comprmy to convene .i meeting of its equity shareholders \\o1thm 90 days from the date of the order to seek approv:il for the scheme The Equ1tv Shareholders meetmg was held on June 24. 2020. wherem the shareholders of the company have approved the resolution for the Scheme of Arrangement between BASF lndLa LLmtted and BASF Agncultural Solutions India L1m1tcd and thetr respect11,·e shareholders, with requ1s1te ma.Jonty (1 c maJonty in nwnber representmg thtee - fourth tn ,·alue) The proposc:d tr::msact1on 1s. inter aha. ,;ubJect to receipt ofrequ1s1te appro\.JJs 4 The figures for the quarter ended ~larch 3 I, ~0~6 are the balancing figures between the audited figure::; m respect llf the full financ1aJ year and the publJShed re:1,1.ev.-ed year to date figures up-to the tlurd quarter of the rele"ant finilnc1al year CIN No.: L33I IHIHl943FLC003972 Mumbai August 04, 2026 On behalf of the Board of Directors Alexander' Ge-rding :\-fanaging Director OfN: 09797186
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BASF India Limited Segment - wise Consolidated Revenue, Results, Assets, Liabilities and Capital Employed 30/06/2026 (l'nouditcd) I. Segment Revenue a. Agricultural Solutions 5.570.3 b. Materials 13,412.7 c. Industrial Solutions 9,891.5 d. Nutrition & Care 9,839.7 e Chemicals 9,281 7 f. Others 246,7 48,242.6 Less Inter• segment re,enue - Total segment revenue from continuing operations 48,242.6 Segment revenue from Surface Technologies· discontinued operations 1.7364 (Refer :',ote 2) Total revenue 49,979.0 2. Segment Results Profit/ (Loss) before tax and interest a. Agricultural Solutions 774.9 b. Materials 2,126.9 c. Industrial Solutions 1,249.5 d. Nutrition & ,Care I IO. l e. Chemicals 961.2 f Oihers 9.9 Total segment results 5,232.5 Less · (i) Finance costs 52.1 {ii) Other un-allocable expenditure net off 378.0 un-allocable other mcome Total Profit before tax from continuing operations 4,802.4 Total Profit/(Loss) before tax from Surface Technologies - discontinued 188.4 operations (Refer Note 2) Total Profit before tax 4,990.8 3. Segment Assets a. Agricultural Solutmns 19.167.9 b. Materials 24,177.0 c Industrial Solutions 16.041 7 d. Surfuce Technologies e Nutrition & Care 14.9X 5 f Chemicals 9,2938 g Others 1,099.0 h. Unallocable 12,061.2 Total Segment .\ssets 96,765.1 Assets classified as held for sak ( Refer Note 21 Total Assets 96,765.t Quarter Ended 31/03/2026 (l'nauditcd) Refer note 4 2.391.1 12,8204 6.9574 7,858.8 4.247 2 163 8 34,438.7 - 34,438.7 1,620.2 36,058.9 ( 198.3) 928.2 639.5 (77.7) 49.7 (215.5) 1,125.9 2-1,2 267.3 834.4 64.2 898.6 14,889.7 22,791.4 (2.292 2 12,712.6 -1,974.1 8-l'l.3 I0.945.8 79,455.1 -1,9013 84,356.4 Rs. in million (llnless otherwise stated ► Year Ended 30/06/2025 31/03/2026 (l'noudited) (Audited) 6.778.8 19,440.2 l0,333 9 46,249.9 7,185.l 29,457.0 8,48-1.9 35.005.8 4,389.5 18,468 7 241.0 818.4 37,413.2 1,49,440.0 - - 37,413.2 1,49,440.0 1,332.2 5,946.1 38,745.4 1,55,386.l 1.653 9 2,542.3 ( I 162) 1,847.3 286.6 1,538.4 202.3 311.8 163.2 302.3 (211 ) (146.0J 2,168.7 6,396.1 46.2 191.2 121 ( 592.3 2,001.4 5,612.6 (12 4.7 ► 30,7 1,876.7 5,643.3 19,6189 14,889.7 20,511.7 22,791.4 12,641.4 12.292.2 3,886.6 . 12,217 2 12,712.6 4,870.8 4,974 I 1.002.7 8-19.3 8.141.9 10,945.8 82,891.2 79,455.1 . 4,9013 82,891.2 84,356.4
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BASF India Limited Segment - wise Consolidated Revenue, Results, Assets, Liabilities and C'apital Employed 30/0(,12026 (l'nouditcd) 4. Segment Liabilities a Agricultural Solutions 9.329.3 b. Matenals 13,050.8 c Industrial Soluttons 9,682.6 d. Surface Technologies - e Nutrition & Care I0,685.6 f Chemicals 9,259.9 g. Others 296.9 h l ·nallocable 1.0112 Total Segment Liabilities 53,316.3 Liabilities associated with Assets classified as held for sale (Refer Note 2) - Total Liabilities 5JJl6.3 5. Capital Em ployed (Se1,'lllent Assets - Segment Liabilities) a. Agricultural Solutions 9,838.b b. Materials 11,126.2 c. Industrial Solutions 6.359.1 d. Surface Technologies - e. Nutrillon & Care 4,238.9 f. Chemicals 33.9 g. Others 802.1 h. Unallocable I 1,0500 Capital Employed - Discontmued Operattons ( Refer Note 2 I - Total Capital Emnloyed 4J.448.8 Notes: Qu•rtrr Ended 31/03/2026 tl'n•udlt<d) Refer note 4 7,678.9 13_0g9 4 7.276.9 - 8,867.6 -1,712.7 232 7 177.3 42,045.S 2,736,3 ~ .711 1.8 7,210.8 9,692.0 5,015.3 - 3,845.0 2614 616.6 10,768.5 2,165.0 39.574.6 Rs. in million ( Unless otherwise stated) Year Ended 30/06/2025 J l/03/2026 (tnouditcd) (Audited) 7,07,t4 7,678.9 12,713.8 13,0994 8,2131 7,276.9 1,488.9 - 9.976.9 8,867.6 5,178.0 4,712 7 390.7 232 7 206.7 177.3 45,242.5 42,045.5 - 2,736.3 4S..?42.S 44.781.8 12.54-1.5 7,210,8 7.797.9 9,692 0 4,428.3 5,015.3 2,397.7 2,240.3 3,845.0 (307 11 261.! 612.0 616.6 7,935.2 10,768.5 - 2,165.0 37,648.7 39,57-1.6 a. Agricultural Solutions - The Agncultural Solutions segment consists of the Crop Protection division. Agricultural Solutions is seasonal in nature. b. Matenals - The Materials $Cgment composes Perfonnance Materials divisions and Monomers divisions. c. Industrial Solutions - The Industrial Solutions segment consists of Dispersions & Resins divisions and Perfonnance Chemicals divisions. d. Surface Technologies • Refer Note 2 to results c. Nutntion & Care - The Nutrition & Care seµment consists of Care Chemicals and Nutrition & Health div1s1ons. t: Chemicals - fbe Chemicals se!!ment consists of Petrochemicals and lntenned1ates divisions. g. Others - Others mcludes acti,ities that are not allocated to any of the continued operating divisions These includes remainmg acti,ities penaining to di,ested businesses viz. Construction chemicals. Pigments paper wet-end and water chemicals business. technical and service charges other than those specificall~ identifiable to above segments. h. l'n-allocable Corporate Assets mainly includes Current tax assets (net). Deferred tax assets (net), Cash and cash equivalenls, Inter corporate deposits dltd other un allocable assets. i. l ·n-allocable Corporate Liabilities mainl) includes Current tax liabilities (net) and other un-allocable liabilities.