Form 8-K

8-K — BORGWARNER INC

Accession: 0001104659-26-105519

Filed: 2026-09-04

Period: 2026-09-04

CIK: 0000908255

SIC: 3714 (MOTOR VEHICLE PARTS & ACCESSORIES)

Item: Regulation FD Disclosure

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UNITED STATES SECURITIES AND EXCHANGE COMMISSION

Washington D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities

Exchange Act of 1934

Date of Report (Date of earliest event reported):

September 4, 2026

BORGWARNER INC.

(Exact name of registrant as specified in its charter)

Delaware

1-12162

13-3404508

(State

or other jurisdiction of

(Commission

File No.)

(I.R.S. Employer

incorporation

or organization)

Identification No.)

3850 Hamlin Road,

Auburn Hills,

Michigan

48326

(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))

Securities registered pursuant to Section 12(b) of the Act:

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

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 ¨

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. ¨

Item 7.01 Regulation FD Disclosure

In response to questions it has received, BorgWarner Inc.

(the “Company”) reiterates its prior statements that the Company continues to expect turbine generator production to begin

in Hendersonville, North Carolina in 2027, with an initial 2 GW of installed capacity. At present, the Company continues to expect

turbine generator sales to be more than $300 million during the first year of production.

Forward Looking Statements

This Form 8-K may contain forward-looking statements

as contemplated by the 1995 Private Securities Litigation Reform Act that are based on management’s current outlook, expectations,

estimates and projections. Words such as “anticipates,” “believes,” “continues,” “could,”

“designed,” “effect,” “estimates,” “evaluates,” “expects,” “forecasts,”

“goal,” “guidance,” “initiative,” “intends,” “may,” “outlook,”

“plans,” “potential,” “predicts,” “project,” “pursue,” “seek,”

“should,” “target,” “when,” “will,” “would,” and variations of such words

and similar expressions are intended to identify such forward-looking statements. Further, all statements, other than statements of historical

fact, contained or incorporated by reference in this filing that we expect or anticipate will or may occur in the future regarding our

financial position, including our statements regarding expected turbine generator production and anticipated sales, our business strategy and measures to implement that strategy, including

changes to operations, competitive strengths, goals, expansion and profitable growth of our business and operations, plans, references

to future success, including the anticipated benefits of increased investments in research and development, our new business awards and

other such matters, are forward-looking statements. All forward-looking statements are based on assumptions and analyses made by us in

light of our experience and our perception of historical trends, current conditions and expected future developments, as well as other

factors we believe are appropriate under the circumstances. Forward-looking statements are not guarantees of performance, and the Company’s

actual results may differ materially from those expressed, projected or implied in or by the forward-looking statements.

You should not place undue reliance on these forward-looking

statements, which speak only as of the date of this filing. Forward-looking statements are subject to risks and uncertainties, many of

which are difficult to predict and generally beyond our control, that could cause actual results to differ materially from those expressed,

projected or implied in or by the forward-looking statements. These risks and uncertainties, among others, include: the success of our

portfolio strategy; supply disruptions impacting us or our customers, commodity availability and pricing and an inability to achieve expected

levels of recoverability in commercial negotiations with customers concerning these costs; conditions in the automotive industry; competitive

challenges from existing and new competitors, including original equipment manufacturer (“OEM”) customers; the challenges

associated with rapidly changing technologies, including artificial intelligence, and our ability to innovate in response; the difficulty

in forecasting demand for electric vehicles and our electric vehicles revenue growth; potential future changes in laws and regulations,

including, by way of example, taxes and tariffs, in the countries in which we operate; potential disruptions in the global economy caused

by wars or other geopolitical conflicts; the ability to identify targets and consummate acquisitions on acceptable terms; failure to realize

the expected benefits of acquisitions on a timely basis; the possibility that our 2023 tax-free spin-off of our former Fuel Systems and

Aftermarket segments into a separate publicly traded company will not achieve its intended tax benefits; the failure to promptly and effectively

integrate acquired businesses; the potential for unknown or inestimable liabilities relating to the acquired businesses; impacts of our

exit of the charging business; our dependence on automotive and truck production, which is highly cyclical and subject to disruptions;

our reliance on major OEM customers; impacts of any future strikes involving any of our OEM customers and any actions such OEM customers

take in response; fluctuations in interest rates and foreign currency exchange rates; our dependence on information systems; the uncertainty

of the global economic environment; the uncertainty surrounding global trade policies, including tariffs (and any potential refund recovery

of tariffs imposed under the International Emergency Economic Powers Act) and export restrictions and their impact on the Company, its

customers and its suppliers; the outcome of existing or any future legal proceedings, including litigation with respect to various claims,

or governmental investigations, including related litigation; impacts from any potential future acquisition or disposition transactions;

and the other risks discussed in reports that we file with the Securities and Exchange Commission, including in Item 1A. “Risk Factors”

in our most recently filed Form 10-K and/or Quarterly Report on Form 10-Q. We do not undertake any obligation to update or announce

publicly any updates to or revisions to any of the forward-looking statements in this filing to reflect any change in our expectations

or any change in events, conditions, circumstances, or assumptions underlying the statements.

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.

BorgWarner Inc.

Date: September 4, 2026

By:

/s/ Tonit M. Calaway

Name: Tonit M. Calaway

Title: Executive Vice President and Secretary

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