# EDGAR Filing Document

**Accession Number:** 0000908255
**File Stem:** 0001628280-25-045710
**Filing Date:** 2025-10
**Character Count:** 5780
**Document Hash:** 2a78a6f00ffc6674c681a50f4f855d04
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-25-045710.hdr.sgml**: 20251021

**ACCESSION NUMBER**: 0001628280-25-045710

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20251021

**ITEM INFORMATION**: Other Events

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20251021

**DATE AS OF CHANGE**: 20251021

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BORGWARNER INC
- **CENTRAL INDEX KEY:** 0000908255
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTOR VEHICLE PARTS & ACCESSORIES [3714]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 133404508
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-12162
- **FILM NUMBER:** 251407341

**BUSINESS ADDRESS:**
- **STREET 1:** 3850 HAMLIN RD.
- **CITY:** AUBURN HILLS
- **STATE:** MI
- **ZIP:** 48326
- **BUSINESS PHONE:** 2487549200

**MAIL ADDRESS:**
- **STREET 1:** 3850 HAMLIN RD.
- **CITY:** AUBURN HILLS
- **STATE:** MI
- **ZIP:** 48326

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BORG WARNER AUTOMOTIVE INC
- **DATE OF NAME CHANGE:** 19930628

?xml version='1.0' encoding='ASCII'? bwa-20251021

**UNITED STATES SECURITIES AND EXCHANGE COMMISSION**

**Washington D.C. 20549**

**FORM 8-K**

**<u>CURRENT REPORT</u>**

**Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934** 

Date of Report (Date of earliest event reported): October 21, 2025

**BORGWARNER INC.**

________________________________________________

(Exact name of registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| Delaware | 1-12162 | 13-3404508 |
| State or other jurisdiction of | Commission File No. | (I.R.S. Employer |
| Incorporation or organization | | Identification No.) |

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3850 Hamlin Road, <u> Auburn Hills,</u> <u>Michigan</u> 48326 <br> (Address of principal executive offices) (Zip Code)

Registrant's telephone number, including area code: (248) 754-9200

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

□ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

□ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

□ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

□ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

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| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered |
| Common Stock, par value $0.01 per share | BWA | New York Stock Exchange |
| 1.00% Senior Notes due 2031 | BWA31 | New York Stock Exchange |

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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company □

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. □

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**Item 8.01 Other Events**

As BorgWarner Inc. (the "Company") previously disclosed, most recently in its Quarterly Report on Form 10-Q filed on <u>[July 31, 2025](https://www.sec.gov/ix?doc=/Archives/edgar/data/0000908255/000090825525000032/bwa-20250630.htm)</u>, the Company commenced a lawsuit against PHINIA Inc. ("PHINIA") seeking to recover value added tax ("VAT") refunds that PHINIA has received or expects to receive from governmental agencies. As of June 30, 2025, the Company had an asset related to these VAT refunds of approximately $120 million, which was included in Receivables, net on the Company's Condensed Consolidated Balance Sheet. On October 15, 2025, the Company entered into a settlement with PHINIA (the "Settlement") resolving the dispute and certain other matters relating to the spin-off that established PHINIA as an independent company. Pursuant to the Settlement, PHINIA agreed to pay the Company $78 million. PHINIA paid $31 million immediately upon the Settlement. PHINIA is obligated to pay $21 million in January 2026, and it is obligated to pay the remainder immediately upon collection from governments but no later than December 1, 2026. As a result of the Settlement, in the third quarter of 2025, the Company incurred a net $38 million charge for the reduction of VAT-related receivables, the elimination of certain Company liabilities and related legal fees, which the Company will treat as a noncomparable item not reflective of the Company's ongoing operations when it presents its earnings results.

**Item 9.01 &nbsp;&nbsp;&nbsp;&nbsp;Financial Statements and Exhibits** 

(d) &nbsp;&nbsp;&nbsp;&nbsp;Exhibits. The following exhibits are being furnished as part of this Report.

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| | |
|:---|:---|
| **Exhibit** <br>**Number** | **Description** |
| 104 | The cover page from this Current Report on Form 8-K, formatted as Inline XBRL |

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | |
|:---|:---|:---|
| | BorgWarner Inc. | BorgWarner Inc. |
| Date: October 21, 2025 | By: | /s/ Tonit M. Calaway |
|  |  | Name: Tonit M. Calaway |
|  |  | Title: Executive Vice President and Secretary |

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