| STOCKHOLDERS' EQUITY |
STOCKHOLDERS' EQUITY The changes of the Stockholders’ Equity items during the three months ended March 31, 2026 and 2025, 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, December 31, 2025 | $ | 3 | | | $ | 2,676 | | | $ | (3,008) | | | $ | 6,570 | | | $ | (799) | | | $ | 172 | | | $ | 5,614 | | Dividends declared ($0.17 per share*) | — | | | — | | | — | | | (35) | | | — | | | (21) | | | (56) | | | | | | | | | | | | | | | | | Issuance for executive stock plan, net of tax | — | | | (24) | | | 14 | | | — | | | — | | | — | | | (10) | | | Issuance of restricted stock, net of tax | — | | | (27) | | | 18 | | | — | | | — | | | — | | | (9) | | | Purchase of treasury stock | — | | | — | | | (151) | | | — | | | — | | | — | | | (151) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Net earnings | — | | | — | | | — | | | 242 | | | — | | | 13 | | | 255 | | | Other comprehensive loss | — | | | — | | | — | | | — | | | — | | | (1) | | | (1) | | | | | | | | | | | | | | | | | Balance, March 31, 2026 | $ | 3 | | | $ | 2,625 | | | $ | (3,127) | | | $ | 6,777 | | | $ | (799) | | | $ | 163 | | | $ | 5,642 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | 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 ($0.11 per share*) | — | | | — | | | — | | | (24) | | | — | | | (19) | | | (43) | | | | | | | | | | | | | | | | | Issuance for executive stock plan, net of tax | — | | | (21) | | | 16 | | | — | | | — | | | — | | | (5) | | | Issuance of restricted stock, net of tax | — | | | (32) | | | 33 | | | — | | | — | | | — | | | 1 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Net earnings | — | | | — | | | — | | | 157 | | | — | | | 14 | | | 171 | | | Other comprehensive income | — | | | — | | | — | | | — | | | 59 | | | 1 | | | 60 | | | | | | | | | | | | | | | | | Balance, March 31, 2025 | $ | 3 | | | $ | 2,621 | | | $ | (2,488) | | | $ | 6,545 | | | $ | (961) | | | $ | 170 | | | $ | 5,890 | |
__________________________________ * Per share dividends amount declared relate to BorgWarner common stock.
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