Example 2 BASF Segments 2006
1 Operating income  2 Non-operating income  3 Total Profit  4 Assets  5 Liabilities and equity  6 Working Capital  7 Invested Capital  8 Change assets  9 Change liab./equity  10 Change Invested Capital  11 Capital addition/distribution  12 Statement of Cash Flows  13 Cash Flows  14 Performance  15 Productivity 
Revenues-, Total assets-, Invested-Capital, Equity-Rentability % = Key Figures
OperativeChemic.Plast.Perfor.Agricul.Oil+GasOther
2006200620062006200620062006
Sum operativePlanPlanPlanPlanPlanPlan
R1 C.Revenues (% Mill.EUR)5,152.129,4410,00785,609,001.041,661,0081,491,0051,022,50170,670,000,00
R2 C.Gross margin I/Revenues (% %Points)0,000,000,000,000,000,000,000,000,000,000,000,000,000,00
R3 C.Employees (% Employ.)!0,00!0,00!0,00!0,00!0,00!0,00!0,00
 %Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR%Mill. EUR
01 Revenues100,0043.495,44100,008.641,60100,0012.615,66100,008.230,49100,005.153,02100,006.997,67100,001.857,00
02 Operating profit/Revenues19,6525,0012,0017,0022,0040,00-24,69
03 EBITDA/Revenues19,6525,0012,0017,0022,0040,00-24,69
04 Depreciation total/Revenues5,246,363,964,016,406,436,46
05 EBIT/Revenues14,4118,648,0412,9915,6033,57-31,16
06 Balance of interest/Revenues0,000,000,000,000,000,000,00
07 Profit after tax/Revenues14,4118,648,0412,9915,6033,57-31,16
08 Total assets = end of year100,0035.283,20100,005.988,00100,006.477,00100,004.833,00100,006.219,00100,004.558,87100,007.347,00
09 Operating profit/T.A.24,2336,0823,3728,9518,2361,40-6,24
10 Gross Cash Flow/T.A.24,2336,0823,3728,9518,2361,40-6,24
11 Free Cash Flow/T.A.15,4627,7314,8822,7415,8250,43-21,11
12 Balance of interest/T.A.0,000,000,000,000,000,000,00
13 Profit after tax/T.A.17,7626,8915,6522,1212,9251,53-7,88
14 Return on Total Assets17,7626,8915,6522,1212,9251,53-7,88
15 Invested Capital = end of year100,0035.283,20100,005.988,00100,006.477,00100,004.833,00100,006.219,00100,004.420,00100,007.347,00
16 Profit after tax/I.C.17,7626,8915,6522,1212,9253,15-7,88
17 ROIC/I.C.17,7626,8915,6522,1212,9253,15-7,88
18 Gross cash flow/I.C.24,2336,0823,3728,9518,2363,33-6,24
19 Stockholders equity = end of year100,006.267,61100,002.983,73100,002.091,12100,002.023,13100,001.556,52100,004.558,87100,00-1.148,17
20 EBITDA/S.E.136,3872,4172,4069,1672,8361,4039,94
21 Return on Stockholders equity/S.E.100,0053,9748,4852,8551,6351,5350,39
22 Gross Cash Flow/S.E.136,3872,4172,4069,1672,8361,4039,94
23 Free cash flow/S.E.87,0455,6546,0954,3363,2050,43135,05
Starting from scenario buyback 2005. Planning of operative parameters within the segments and plan-consolidation for the sum of the operative business.