Summary of Key Information:

Reporting Period (Quarter/Year): Quarter and half year ended 30th September, 2026 (Q2 FY26)

Nature of Filing / Announcement: Outcome of Board Meeting - Standalone and Consolidated Unaudited Financial Results

Audit Opinion:

Clean (Unaudited with Limited Review) - Nothing has come to the auditors' attention that causes them to believe that the Statement contains any material misstatement.

Key Financial Highlights [Rs. in million]:

Standalone Results:

Quarter Ended 30/09/2026:

  • Revenue from Operations: ₹48,321.9 (YoY: +23.8% from ₹39,040.4)
  • Total Income: ₹48,654.4 (YoY: +23.8% from ₹39,308.3)
  • EBITDA: Not explicitly disclosed
  • Net Profit: ₹617.1 (YoY: -38.9% from ₹1,010.5)
  • EPS: ₹14.3 (YoY: ₹23.3)
  • Other Equity: ₹42,564.7 (vs. ₹39,342.1 as of 31/03/2026)
  • Cash and Cash Equivalents: ₹5,553.1 (vs. ₹8,689.0 as of 31/03/2026)
  • Debt: Not explicitly disclosed

Half Year Ended 30/09/2026:

  • Revenue from Operations: ₹96,696.3 (YoY: +26.3% from ₹76,558.2)
  • Total Income: ₹97,257.2 (YoY: +26.2% from ₹77,036.5)
  • Net Profit: ₹4,237.6 (YoY: +70.7% from ₹2,482.0)
  • EPS: ₹97.9 (YoY: ₹57.3)

Consolidated Results:

Quarter Ended 30/09/2026:

  • Revenue from Operations: ₹48,321.9
  • Total Income: ₹48,654.4
  • Net Profit from Continuing Operations: ₹617.1
  • Net Profit from Discontinued Operations: ₹0
  • Total Net Profit: ₹617.1
  • EPS from Continuing Operations: ₹14.3
  • EPS from Discontinued Operations: ₹0
  • Total EPS: ₹14.3

Half Year Ended 30/09/2026:

  • Revenue from Operations: ₹96,564.5
  • Total Income: ₹97,119.5
  • Net Profit from Continuing Operations: ₹4,095.3
  • Net Profit from Discontinued Operations: ₹124.7
  • Total Net Profit: ₹4,220.0
  • EPS from Continuing Operations: ₹94.7
  • EPS from Discontinued Operations: ₹2.9
  • Total EPS: ₹97.6

Segment-wise Performance [Rs. in million]:

Standalone Segment Revenue (Q2 FY26):

  • Agricultural Solutions: ₹6,160.8 (Q1 FY26: ₹5,570.3; Q2 FY25: ₹6,485.2)
  • Materials: ₹14,643.4 (Q1 FY26: ₹13,429.1; Q2 FY25: ₹11,350.4)
  • Industrial Solutions: ₹8,945.7 (Q1 FY26: ₹9,998.9; Q2 FY25: ₹7,264.8)
  • Nutrition & Care: ₹11,774.0 (Q1 FY26: ₹9,839.7; Q2 FY25: ₹8,738.6)
  • Chemicals: ₹6,513.9 (Q1 FY26: ₹9,281.7; Q2 FY25: ₹4,940.9)
  • Others: ₹284.1 (Q1 FY26: ₹254.7; Q2 FY25: ₹260.5)

Standalone Segment Results (Profit/Loss before tax and interest) (Q2 FY26):

  • Agricultural Solutions: ₹(286.3) loss (Q1 FY26: ₹774.9 profit; Q2 FY25: ₹500.5 profit)
  • Materials: ₹(4.5) loss (Q1 FY26: ₹2,126.9 profit; Q2 FY25: ₹364.1 profit)
  • Industrial Solutions: ₹835.8 profit (Q1 FY26: ₹1,249.5 profit; Q2 FY25: ₹463.8 profit)
  • Nutrition & Care: ₹655.1 profit (Q1 FY26: ₹110.6 profit; Q2 FY25: ₹93.0 profit)
  • Chemicals: ₹(81.1) loss (Q1 FY26: ₹961.2 profit; Q2 FY25: ₹122.8 profit)
  • Others: ₹(60.5) loss (Q1 FY26: ₹18.1 profit; Q2 FY25: ₹22.5 profit)

Corporate Actions:

  • Dividend: ₹25 per equity share (face value ₹10 each) for FY25-26 approved by shareholders at the 82nd Annual General Meeting held on August 12, 2026
  • No share split, bonus issue, buyback, or capital structure change announced

Other Significant Information:

Sale of BASF India Coatings Private Limited:

  • Completed on June 30, 2026, sale of 100% equity shares in BASF India Coatings Private Limited to Bond German BidCo 2 GmbH and Bond France BidCo SAS (Carlyle Group Companies)
  • Consideration: ₹2,301.6 million (as determined by an Independent Valuer)
  • Gain of ₹181.5 million (net of expenses) recorded as exceptional item in H1 FY26
  • BASF India Coatings Private Limited ceases to be wholly owned subsidiary

Demerger of Agricultural Solutions Business:

  • Scheme of Arrangement between BASF India Limited and BASF Agricultural Solutions India Limited approved by shareholders on June 24, 2026
  • Requisite majority obtained (majority in number representing three-fourths in value)
  • NCLT order in April 2026 dispensed with meetings of secured and unsecured creditors
  • Transaction subject to receipt of requisite approvals

Acquisition of BASF Agricultural Solutions India Limited:

  • Completed on May 2, 2025, acquisition of 100% equity interest from BASF SE and its nominee shareholders
  • Cash consideration: ₹70 for 7 fully paid equity shares (as per independent fair valuation)
  • BASF Agricultural Solutions India Limited became a wholly owned subsidiary

Statement of Standalone Assets and Liabilities as at September 30, 2026:

  • Total Assets: ₹90,981.0 million (vs. ₹81,814.9 million as of 31/03/2026)
  • Total Equity: ₹42,997.6 million (vs. ₹39,775.0 million as of 31/03/2026)
  • Total Liabilities: ₹47,983.4 million (vs. ₹42,039.9 million as of 31/03/2026)
  • Inventories: ₹33,423.2 million (vs. ₹27,089.1 million as of 31/03/2026)
  • Trade Receivables: ₹34,981.5 million (vs. ₹27,470.5 million as of 31/03/2026)

Statement of Standalone Cash Flows for the six months ended September 30, 2026:

  • Net Cash Used in Operating Activities: ₹(3,470.6) million
  • Net Cash Generated from Investing Activities: ₹1,783.7 million
  • Net Cash Used in Financing Activities: ₹(1,449.0) million
  • Net Decrease in Cash and Cash Equivalents: ₹(3,135.9) million