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STOCKHOLDERS' EQUITY | 6 Months Ended
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Jun. 30, 2025
Stockholders' Equity Note [Abstract] |
STOCKHOLDERS' EQUITY | STOCKHOLDERS' EQUITY The changes of the Stockholders’ Equity items during the three and six months ended June 30, 2025 and 2024, are as follows:
| BorgWarner Inc. stockholders' equity
(in millions) | Issued common stock |  | Capital in excess of par value |  | Treasury stock |  | Retained earnings |  | Accumulated other comprehensive income (loss) |  | Noncontrolling interests |  | Total
Balance, March 31, 2025 | 3 |  |  | 2,621 |  |  | $ | (2,488) |  |  | $ | 6,545 |  |  | $ | (961) |  |  | $ | 170 |  |  | $ | 5,890 |
Dividends declared ($0.11 per share*) | — |  |  | — |  |  | — |  |  | (24) |  |  | — |  |  | (38) |  |  | (62) |
Issuance for executive stock plan, net of tax | — |  |  | 11 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 11 |
Issuance of restricted stock, net of tax | — |  |  | 8 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 8 |
Purchase of treasury stock | — |  |  | — |  |  | (109) |  |  | — |  |  | — |  |  | — |  |  | (109) |
Net earnings | — |  |  | — |  |  | — |  |  | 224 |  |  | — |  |  | 8 |  |  | 232 |
Other comprehensive income | — |  |  | — |  |  | — |  |  | — |  |  | 93 |  |  | 6 |  |  | 99 |
Balance, June 30, 2025 | $ | 3 |  |  | $ | 2,640 |  |  | $ | (2,597) |  |  | $ | 6,745 |  |  | $ | (868) |  |  | $ | 146 |  |  | $ | 6,069 |
| BorgWarner Inc. stockholders' equity
(in millions) | Issued common stock |  | Capital in excess of par value |  | Treasury stock |  | Retained earnings |  | Accumulated other comprehensive income (loss) |  | Noncontrolling interests |  | Total
Balance, March 31, 2024 | 3 |  |  | 2,632 |  |  | (2,236) |  |  | 6,325 |  |  | (883) |  |  | 201 |  |  | 6,042 |
Dividends declared ($0.11 per share*) | — |  |  | — |  |  | — |  |  | (25) |  |  | — |  |  | (20) |  |  | (45) |
Issuance for executive stock plan, net of tax | — |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 3 |
Issuance of restricted stock, net of tax | — |  |  | 10 |  |  | (1) |  |  | — |  |  | — |  |  | — |  |  | 9 |
Net earnings | — |  |  | — |  |  | — |  |  | 303 |  |  | — |  |  | 14 |  |  | 317 |
Other comprehensive loss | — |  |  | — |  |  | — |  |  | — |  |  | (55) |  |  | (3) |  |  | (58) |
Spin-Off of PHINIA | — |  |  | — |  |  | — |  |  | 17 |  |  | — |  |  | — |  |  | 17 |
Balance, June 30, 2024 | 3 |  |  | 2,645 |  |  | (2,237) |  |  | 6,620 |  |  | (938) |  |  | 192 |  |  | 6,285 |
| BorgWarner Inc. stockholders' equity
(in millions) | Issued common stock |  | Capital in excess of par value |  | Treasury stock |  | Retained earnings |  | Accumulated other comprehensive income (loss) |  | Noncontrolling interests |  | Total
Balance, December 31, 2024 | $ | 3 |  |  | $ | 2,674 |  |  | $ | (2,537) |  |  | $ | 6,412 |  |  | $ | (1,020) |  |  | $ | 174 |  |  | $ | 5,706 |
Dividends declared ($0.22 per share*) | — |  |  | — |  |  | — |  |  | (48) |  |  | — |  |  | (57) |  |  | (105) |
Issuance for executive stock plan, net of tax | — |  |  | (10) |  |  | 16 |  |  | — |  |  | — |  |  | — |  |  | 6 |
Issuance of restricted stock, net of tax | — |  |  | (24) |  |  | 33 |  |  | — |  |  | — |  |  | — |  |  | 9 |
Purchase of treasury stock | — |  |  | — |  |  | (109) |  |  | — |  |  | — |  |  | — |  |  | (109) |
Net earnings | — |  |  | — |  |  | — |  |  | 381 |  |  | — |  |  | 22 |  |  | 403 |
Other comprehensive income | — |  |  | — |  |  | — |  |  | — |  |  | 152 |  |  | 7 |  |  | 159 |
Balance, June 30, 2025 | $ | 3 |  |  | $ | 2,640 |  |  | $ | (2,597) |  |  | $ | 6,745 |  |  | $ | (868) |  |  | $ | 146 |  |  | $ | 6,069 |
| BorgWarner Inc. stockholders' equity
(in millions) | Issued common stock |  | Capital in excess of par value |  | Treasury stock |  | Retained earnings |  | Accumulated other comprehensive income (loss) |  | Noncontrolling interests |  | Total
Balance, December 31, 2023 | $ | 3 |  |  | $ | 2,689 |  |  | $ | (2,188) |  |  | $ | 6,152 |  |  | $ | (828) |  |  | $ | 238 |  |  | $ | 6,066 |
Dividends declared ($0.22 per share*) | — |  |  | — |  |  | — |  |  | (50) |  |  | — |  |  | (67) |  |  | (117) |
Issuance for executive stock plan, net of tax | — |  |  | (22) |  |  | 21 |  |  | — |  |  | — |  |  | — |  |  | (1) |
Issuance of restricted stock, net of tax | — |  |  | (22) |  |  | 30 |  |  | — |  |  | — |  |  | — |  |  | 8 |
Purchase of treasury stock | — |  |  | — |  |  | (100) |  |  | — |  |  | — |  |  | — |  |  | (100) |
Net earnings | — |  |  | — |  |  | — |  |  | 509 |  |  | — |  |  | 29 |  |  | 538 |
Other comprehensive loss | — |  |  | — |  |  | — |  |  | — |  |  | (110) |  |  | (8) |  |  | (118) |
Spin-Off of PHINIA | — |  |  | — |  |  | — |  |  | 9 |  |  | — |  |  | — |  |  | 9 |
Balance, June 30, 2024 | $ | 3 |  |  | $ | 2,645 |  |  | $ | (2,237) |  |  | $ | 6,620 |  |  | $ | (938) |  |  | $ | 192 |  |  | $ | 6,285 |
__________________________________ * Per share dividends amount declared relate to BorgWarner common stock.

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