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 Consolidated
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



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 Consolidated
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 38745400000
Other income 191400000
Total income 38936800000
2 Expenses
(a) Cost of materials consumed 15933500000
(b) Purchases of stock-in-trade 17766500000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -2307600000
(d) Employee benefit expense 1292300000
(e) Finance costs 48700000
(f) Depreciation, depletion and amortisation expense 405500000
(f) Other Expenses
1 Other Expenses 3921200000 3921200000
Total other expenses 3921200000
Total expenses 37060100000
3 Total profit before exceptional items and tax 1876700000
4 Exceptional items 0
5 Total profit before tax 1876700000
6 Tax expense
7 Current tax 550200000
8 Deferred tax -47500000
9 Total tax expenses 502700000
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 1374000000
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 1374000000
17 Other comprehensive income net of taxes -61100000
18 Total Comprehensive Income for the period 1312900000
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 962700000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 350200000
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 31.7
Diluted earnings (loss) per share from continuing operations 31.7
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 31.7
Diluted earnings (loss) per share from continuing and discontinued operations 31.7
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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Agricultural Solutions 6778800000 6778800000
2 Materials 10333900000 10333900000
3 Industrial Solutions 7185100000 7185100000
4 Surface Technologies 1332200000 1332200000
5 Nutrition & Care 8484900000 8484900000
6 Chemicals 4389500000 4389500000
7 Others 241000000 241000000
8 Exceptional items 0 0
Total Segment Revenue 38745400000
Less: Inter segment revenue 0 0
Revenue from operations 38745400000
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 -122200000 -122200000
5 Nutrition & Care 202300000 202300000
6 Chemicals 163200000 163200000
7 Others -21100000 -21100000
8 Exceptional items 0 0
Total Profit before tax 2046500000
i. Finance cost 48700000 48700000
ii. Other Unallocable Expenditure net off Unallocable income 121100000 121100000
Profit before tax 1876700000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Agricultural Solutions 19618900000 19618900000
2 Materials 20511700000 20511700000
3 Industrial Solutions 12641400000 12641400000
4 Surface Technologies 3886600000 3886600000
5 Nutrition & Care 12217200000 12217200000
6 Chemicals 4870800000 4870800000
7 Others 1002700000 1002700000
8 Exceptional items 0 0
Total Segment Asset 74749300000 74749300000
Un-allocable Assets 8141900000 8141900000
Net Segment Asset 82891200000 82891200000
4 Segment Liabilities
Segment Liabilities
1 Agricultural Solutions 7074400000 7074400000
2 Materials 12713800000 12713800000
3 Industrial Solutions 8213100000 8213100000
4 Surface Technologies 1488900000 1488900000
5 Nutrition & Care 9976900000 9976900000
6 Chemicals 5178000000 5178000000
7 Others 390700000 390700000
8 Exceptional items 0 0
Total Segment Liabilities 45035800000 45035800000
Un-allocable Liabilities 206700000 206700000
Net Segment Liabilities 45242500000 45242500000
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 Consolidated
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 -81600000 -81600000
Total Amount of items that will not be reclassified to profit and loss -81600000
2 Income tax relating to items that will not be reclassified to profit or loss -20500000
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
5 Total Other comprehensive income -61100000





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