Integrated Filing — IndAS



General information about company
Scrip Code 500042
NSE Symbol BASF
MSEI Symbol NOTLISTED
ISIN INE373A01013
Name of company BASF India Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 27-Jun-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-Jul-2025   12:00:00
End date and time of board meeting 30-Jul-2025   14:05:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 37517800000
Other income 210400000
Total income 37728200000
2 Expenses
(a) Cost of materials consumed 15011500000
(b) Purchases of stock-in-trade 17773300000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2310000000
(d) Employee benefit expense 1169500000
(e) Finance costs 46200000
(f) Depreciation, depletion and amortisation expense 376300000
(f) Other Expenses
1 Other Expenses 3655900000 3655900000
Total other expenses 3655900000
Total expenses 35722700000
3 Total profit before exceptional items and tax 2005500000
4 Exceptional items 0
5 Total profit before tax 2005500000
6 Tax expense
7 Current tax 550200000
8 Deferred tax -16200000
9 Total tax expenses 534000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 1471500000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 1471500000
17 Other comprehensive income net of taxes -58600000
18 Total Comprehensive Income for the period 1412900000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 432900000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 34
Diluted earnings (loss) per share from continuing operations 34
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 34
Diluted earnings (loss) per share from continuing and discontinued operations 34
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Agricultural Solutions 6778800000 6778800000
2 Materials 10353800000 10353800000
3 Industrial Solutions 7198700000 7198700000
4 Surface Technologies 0 0
5 Nutrition & Care 8484900000 8484900000
6 Chemicals 4399100000 4399100000
7 Others 302500000 302500000
8 Exceptional items 0 0
Total Segment Revenue 37517800000
Less: Inter segment revenue 0 0
Revenue from operations 37517800000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Agricultural Solutions 1653900000 1653900000
2 Materials -116200000 -116200000
3 Industrial Solutions 286600000 286600000
4 Surface Technologies 0 0
5 Nutrition & Care 202300000 202300000
6 Chemicals 163200000 163200000
7 Others -17000000 -17000000
8 Exceptional items 0 0
Total Profit before tax 2172800000
i. Finance cost 46200000 46200000
ii. Other Unallocable Expenditure net off Unallocable income 121100000 121100000
Profit before tax 2005500000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Agricultural Solutions 19618900000 19618900000
2 Materials 20559400000 20559400000
3 Industrial Solutions 12667400000 12667400000
4 Surface Technologies 0 0
5 Nutrition & Care 12217200000 12217200000
6 Chemicals 4874000000 4874000000
7 Others 3356800000 3356800000
8 Exceptional items 0 0
Total Segment Asset 73293700000 73293700000
Un-allocable Assets 8467800000 8467800000
Net Segment Asset 81761500000 81761500000
4 Segment Liabilities
Segment Liabilities
1 Agricultural Solutions 7074400000 7074400000
2 Materials 12713800000 12713800000
3 Industrial Solutions 8213100000 8213100000
4 Surface Technologies 0 0
5 Nutrition & Care 9976900000 9976900000
6 Chemicals 5178000000 5178000000
7 Others 396700000 396700000
8 Exceptional items 0 0
Total Segment Liabilities 43552900000 43552900000
Un-allocable Liabilities 231600000 231600000
Net Segment Liabilities 43784500000 43784500000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement (Loss)/ Gain of post employment benefit plans -78300000 -78300000
Total Amount of items that will not be reclassified to profit and loss -78300000
2 Income tax relating to items that will not be reclassified to profit or loss -19700000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -58600000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s Deloitte Haskins & Sells LLP Yes 31-Jul-2027