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 13 th February, 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 Fina ncial Results of the Company for the quarter and nine – months period ended 31 st December 2025. We enclose herewith the Standalone and Consolidated Unaudited Financial Results of the Company for the quarter and nine – months period ended 31 st December 2025 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 01.00 p.m. and concluded at 02.00 p.m. The said results will be published in the newspapers on 14 th February 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, Senapati Bapat Marg Elphinstone Road (West) Mumbai - 400 013 Maharashtra, India Tel: +91 22 6185 4000 Fax: +91226185 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 and nine months ended December 31, 2025 ("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 responsib ility 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 (!CAI). 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: February 13, 2026 For DELOITTE HASKINS & SELLS LLP Chartered Accountants Firm's Registration No. 117366W/W-100018 UDIN: Rupen K. Bhatt Partner Membership No. 046930 2. � o l\ {, °11 o f z_ � >---\ � \"\ ,;-\.1J_,b 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 India Limited Regd. Office: Unit No.lOA, 108 & I0C (part), 10th Floor, Godrej One, Pirojsha Nagar, Eastern Express Highway, Vikhroli (East), Mumbai - 400 079, India, Tel: 022-69347000. Statement of Standalone Unaudited Financial Results for the quarter and nine months ended December 31, 2025 Rs. in million (Unless otherwise stated) Quarter Ended Nine Months Ended Year Ended 31/12/2025 30/09/2025 31/12/2024 31/12/2025 31/12/2024 31/03/2025 (Unaudited) (Unaudited) (Unaudited) (Unaudited) Unaudited) (Audited) Revenue from operations Sale of products 38,369.3 38,680.9 35,930.8 114,262.9 115,142.2 146,702.1 Sale of services 352.8 332.5 383.7 973 3 997.8 1,290 0 Other operating revenues 43.3 27.0 37.7 87.4 83.8 122.3 38,765.4 39,040.4 36,352.2 115,323.6 116,223.8 148,114.4 Other mcomc 108.5 267.9 191.2 586.8 595.1 796.7 Total Income 38,873.9 39,308.3 36,543.4 115,910.4 116,818.9 1�8.911.1 Expenses: Cost of materials consumed 8,515.2 11,174 4 9,586.5 34,701 I 37,365.0 48,650.8 Purchase of Stock-in-Trade 19.370.3 19,663.5 18,621.1 56,807.1 61.369.0 83,644.0 Changes in inventories of finished goods, stock-m-trade and work-in-progress 4,801.7 2,777 5 2,810.6 5,269.2 (694.3) (6,842.5) Employee benefit expense 1,166.2 I, 125.3 959.2 3,461.0 2,867.4 3,887.0 Finance costs 46.5 79.3 42.2 172 0 119.6 155.0 Depreciation and amortisation expense 341.3 368.8 450.7 1,086.4 1,320.3 1,703.2 Other expenses 3,220.2 2,763.6 2,676.4 9,639.7 8,526.7 11,352.6 Total Expenses 37,461.4 37,952.4 35,146.7 111,136.5 110,873.7 142,550.1 Profit before exceptional items and tax from continuing operations 1,412.5 1,355.9 1,396.7 4,773.9 5,945.2 6,361.0 Exceptional items (Refer Note 2) 137.8 365 3 Profit before tax from continuing operations 1,412.5 1,355.9 1,396.7 �,773.9 6,083.0 6,726.3 Ta"< expense/ (credit): - Current Tax 399.0 361.9 328.8 1,311.1 1,601.8 1,843.9 - (Excess)/Short tax provision for earlier years (1.9) (1.9) - Deferred ta, (Credit)/Charge (36.0) (16 5) 17.8 (68.7) (58.8) (128 6) Total Tax Expense 361.1 345.4 346.6 1,240.5 1,543.0 1,715.3 Profit for the periods/year from continuing operations 1,051.4 1,010.5 1,050.1 3,533.4 4,540.0 5,011.0 Discontinued operations Loss before tax from discontmued operations (19.3) (27 I) (27 I) Tax expense on discontinued operations (5 0) (8 I} (8.1) Loss for the periods/year from discontinued operations (14.3) (19.0) (19.0) Profit for the periods/year 1,051.4 1,010.5 1,035.8 3,533.4 4,521.0 �.992.0 Other Comprehensive Income from continuing operations Items that will not be reclassified to profit or loss: Remeasurement of the defined benefit plans (21.2) 25.0 42.4 (74.5) 71.2 (5.7) Income tax relating to above Item 5.4 (6.3) (10.7) 18.8 (18 0) 14 Total Other Comprehensive lncome/(Loss) for the periods/year, net of tax (15.8) 18.7 31.7 (55.7) 53.2 (�.3) Other comprehensive income from discontinued operations Items that will not be reclassified to statement of profit and loss Remeasurement of the defined benefit plans 0.8 2.4 2.4 Income tax relating to above item (0.2) (0.6) (0.6) Total Other Comprehensive lncome/(Loss) for the periods/year, net of tax - 0.6 - 1.8 1.8 Total Comprehensive Income for the periods/year 1,035.6 1,029.2 1,068.1 3,�77.7 4,576.0 4,989.5 Paid-up Equity Share Capital (Face value of Rs. I 0/- each) 432.9 432.9 432.9 432.9 432.9 432.9 Reserves (excluding Revaluation Reserves) as shown in the Balance Sheet of previous year 36,138.2 Weighted average number of equity shares outstanding as at periods/year end 43,284,958 43,284,958 43,284,958 43,284,958 43,284,958 43,284,958 Basic and diluted eammgs per share after excepuonal item from continumg operations (in Rs.) (not annualised) 24 3 23 3 24.2 81 6 104.8 115.7 Basic and diluted earnings per share before exceptional item from contmumg operations (in Rs.} (not annualised) 24.3 23 3 24.2 81 6 102.5 109 4 Basic and diluted earnings per share from discontmued operations (m Rs.) (not annualised) (0 3) (0 4) (0 4) Basic and diluted earnings per share from contmumg and discontinued operations (in Rs ) (not annualised) 24.3 23 3 23 9 81 6 104 4 115 3 Face value per share (in Rs.) 10.0 10.0 10 0 10 0 10.0 10 0