Outcome of Board Meeting

D ■ BASF We create chemistry BASF India Limited, Mumbai - 400 079, India BSE Limited, Phiroze Jeejeebhoy Towers 4th November, 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 and half year ended 30th September, 2026. We enclose herewith the Standalone and Consolidated Unaudited Financial Results of the Company for the quarter and half year ended 30th September, 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 10.30 a.m. and concluded at 12:00 noon. The said results will be published in the newspapers on 6th November 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 Registered Office BASF India Limited Unit No.10A, 10B & 10C (part), 10th 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 Deloitte Chartered Accountants One International Center, Haskins & Sells LLP 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 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 six months ended September 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. For DELOITTE HASKINS & SELLS LLP Chartered Accountants Firm's Registration No. 117366W/W-100018 Rupen K. Bhatt Partner Membership No. 046930 z.c, Ot, 69305A E6vJC~So 3 uDIN: Place: Mumbai Date: November 4, 2026 ~·1,--1" 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: MB-8737 BASF India Limited Regd. Office: Unit No.lOA, 10B & lOC (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 six months ended September 30, 2026 Rs. in million (Unless otherwise stated) Quarter Ended Six Months Ended Year Ended 30/09/2026 30/06/2026 30/09/2025 30/09/2026 30/09/2025 31/03/2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Revenue from operations Sale of products 47,985.2 47,980.0 38,680.9 95,965.2 75,893.6 1,48,462.6 Sale of services 281.8 352.4 332.5 634.2 620.5 1,255.4 Other operating revenues 54.9 42.0 27.0 96.9 44.1 136.0 48,321.9 48,374.4 39,040.4 96,696.3 76,558.2 1,49,854.0 Other income 332.5 228.4 267.9 560.9 478.3 703.3 Total Income 48,654.4 48,602.8 39,308.3 97,257.2 77,036.5 1,50,557.3 Expenses: Cost of materials conswncd 17,224.7 13,848.9 11,174.4 31,073.6 26,185.9 45,281.3 Purchase of Stock-in-Trade 25,217.6 29,725.5 19,663.5 54,943.1 37,436.8 78,761.7 Changes in inventories of finished goods, stock-in-trade and work-in-progress 443.l (5,700.4) 2,777.5 (5,257.3) 467.5 1,382.7 Employee benefit expense 1,052.4 1,125.2 1,125.3 2,177.6 2,294.8 4,648.5 Finance costs 25.4 52.1 79.3 77.5 125.5 196.1 Depreciation and amortisation expense 391.2 412.3 368.8 803.5 745.1 1,451.5 Other expenses 3,469.3 4,328.1 2,763.6 7,797.4 6,419.5 13,215.6 Total Expenses 47,823.7 43,791.7 37,952.4 91,615.4 73,675.1 1,44,937.4 Profit before exceptional items and tax 830.7 4,811.1 1,355.9 5,641.8 3,361.4 5,619.9 Exceptional items (Refer Note 2) - 181.5 - 181.5 - Profit before tax 830.7 4,992.6 1,355.9 5,823.3 3,361.4 5,619.9 Tax expense/ (credit): -Current Tax 113.3 1,438.9 361.9 1,552.2 912.1 1,604.8 -(Excess) /Short tax provision for earlier years 115.0 - 115.0 - (1.9) -Deferred tax (Credit)/Charge 100.3 (181.8) (16.5) (81.5) (32.7) (152.2) Total Tax Expense 213.6 1,372.1 345.4 1,585.7 879.4 1,450.7 Profit for the periods/year 617.1 3,620.5 1,010.5 4,237.6 2,482.0 4,169.2 Other Comprehensive Income Items that will not be reclassified to profit or loss: Remeasurement of the defined benefit plans 18.5 71.4 25.0 89.9 (53.3) (124.1) Income tax relating to above item (4.7) (18.1) (6.3) (22.8) 13.4 31.2 Total Other Comprehensive Income/(Loss) for the periods/year, net of tax 13.8 53.3 18.7 67.1 (39.9) (92.9) Total Comprehensive Income for the periods/year 630.9 3,673.8 1,029.2 4,304.7 2,442.1 4,076.3 Paid-up Equity Share Capital (Face value of Rs. 10/-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 39,342.1 Weighted average number of equity shares outstanding as at periods/year end 4,32,84,958 4,32,84,958 4,32,84,958 4,32,84,958 4,32,84,958 4,32,84,958 Basic and diluted earnings per share after exceptional item (in Rs.) (not annualised) 14.3 83.6 23.3 97.9 57.3 96.3 Basic and diluted earnings per share before exceptional item (in Rs.) (not annualised) 14.3 80.5 23.3 94. [Showing first 8,000 characters — download PDF for full document]