BASF India Limited has announced its Standalone and Consolidated Unaudited Financial Results for the quarter and nine months ended December 31, 2025. The results were approved by the Board of Directors on February 13, 2026. The filing highlights key performance indicators across various business segments, noting significant operational events like the transfer of the Coatings Business and changes in segment reporting structures affecting comparability with previous periods.
Financial Results Announcement
BASF India Limited formally disclosed its Unaudited Financial Results, both Standalone and Consolidated, covering the three months and nine months concluded on December 31, 2025. The Board of Directors approved these figures during their meeting on February 13, 2026.
Standalone Performance Highlights (Q3 FY2025-26)
The Standalone results for the quarter ended December 31, 2025, showed Total Income at Rs. 38,873.9 million, compared to Rs. 39,308.3 million in the previous quarter (Q2 FY2025-26). Profit for the period from continuing operations was Rs. 1,051.4 million. A significant factor influencing the nine-month figures was the Exceptional Item of Rs. 137.8 million related to the transfer of the Coatings Business.
Basic and diluted earnings per share after exceptional items for the quarter stood at Rs. 24.3.
Consolidated Performance Overview (Q3 FY2025-26)
On a Consolidated basis, Total Income for the quarter ended December 31, 2025, was reported at Rs. 38,737.0 million. Profit for the period from continuing operations reached Rs. 1,059.6 million. The nine months ended reflected a Total Profit before tax of Rs. 4,744.7 million.
The Consolidated Basic and diluted EPS after exceptional items for the quarter was Rs. 24.4.
Segment Reporting Adjustments
Several notes highlight critical structural changes impacting the comparability of segmental data:
- Discontinued Operations: Operations related to the Surface Technologies (Coatings Business) have been presented separately as discontinued operations following the binding transaction agreement announced on October 10, 2025.
- Segment Restructuring: Effective January 1, 2025, the Catalysts division (previously within Surface Technologies) was moved to the Industrial Solutions segment, requiring restatement of prior comparative figures under Ind AS 108.
- Acquisition Impact: The acquisition of 100% equity interest in BASF Agricultural Solutions India Ltd, completed on May 2, 2025, has been incorporated into the results.
Key Segment Figures (Standalone, Nine Months Ended Dec 31, 2025)
The segment results for the nine months ended December 31, 2025, show:
- Agricultural Solutions Profit before tax: Rs. 2,741.2 million.
- Materials segment profit (before finance/unallocable): Rs. 919.1 million.
- Industrial Solutions segment profit (before finance/unallocable): Rs. 882.8 million.
Capital Employed Changes (Standalone)
Total Capital Employed for the standalone entity as of December 31, 2025, stood at Rs. 39,175.9 million. The segment breakdown reflects asset classification changes, particularly the segregation of assets held for sale related to the Coatings Business (Rs. 2,119.1 million).
Source: BSE
