Bayer Group Consolidated Statements of Comprehensive Income

€ million

 

Q2 2025

 

Q2 2026

 

H1 2025

 

H1 2026

Income after income taxes

 

(190)

 

229

 

1,114

 

2,996

of which attributable to noncontrolling interest

 

9

 

10

 

14

 

14

of which attributable to Bayer AG stockholders

 

(199)

 

219

 

1,100

 

2,982

Remeasurements of the net defined benefit liability for post-employment benefit plans

 

100

 

390

 

519

 

76

Income taxes

 

(1)

 

7

 

(140)

 

11

Other comprehensive income from remeasurements of the net defined benefit liability for post-employment benefit plans

 

99

 

397

 

379

 

87

Changes in the fair value of equity instruments measured at fair value

 

(13)

 

3

 

(22)

 

(1)

Income taxes

 

4

 

(1)

 

4

 

(1)

Other comprehensive income from equity instruments measured at fair value

 

(9)

 

2

 

(18)

 

(2)

Other comprehensive income relating to associates accounted for using the equity method

 

 

 

 

1

Other comprehensive income that will not be reclassified subsequently to profit or loss

 

90

 

399

 

361

 

86

Changes in the fair value of cash flow hedges

 

146

 

(3)

 

143

 

(2)

Reclassified to profit or loss

 

(37)

 

(70)

 

(42)

 

(85)

Income taxes

 

(39)

 

17

 

(36)

 

37

Other comprehensive income from cash flow hedges

 

70

 

(56)

 

65

 

(50)

Changes in time value of options used as hedging instrument

 

 

4

 

6

 

(11)

Income taxes

 

(1)

 

(1)

 

(2)

 

3

Other comprehensive income from time value of options

 

(1)

 

3

 

4

 

(8)

Changes in exchange differences recognized on translation of operations outside the eurozone

 

(2,001)

 

286

 

(3,040)

 

807

Reclassified to profit or loss

 

 

(1)

 

 

(1)

Other comprehensive income from exchange differences

 

(2,001)

 

285

 

(3,040)

 

806

Other comprehensive income relating to associates accounted for using the equity method

 

16

 

(3)

 

23

 

(9)

Other comprehensive income that may be reclassified subsequently to profit or loss

 

(1,916)

 

229

 

(2,948)

 

739

Total other comprehensive income1

 

(1,826)

 

628

 

(2,587)

 

825

of which attributable to noncontrolling interest

 

(13)

 

2

 

(19)

 

(1)

of which attributable to Bayer AG stockholders

 

(1,813)

 

626

 

(2,568)

 

826

Total comprehensive income

 

(2,016)

 

857

 

(1,473)

 

3,821

of which attributable to noncontrolling interest

 

(4)

 

12

 

(5)

 

13

of which attributable to Bayer AG stockholders

 

(2,012)

 

845

 

(1,468)

 

3,808

1

Other comprehensive income is recognized outside profit or loss in equity.