---
schema_version: "secwatch.filing_event.v1"
accession: "0000908255-24-000033"
form_type: "8-K"
ticker: "BWA"
cik: "0000908255"
company_name: "BORGWARNER INC"
filed_at: "2024-07-31T23:59:59+00:00"
generated_at: "2026-05-31T14:43:56.467600+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# BorgWarner Q2 adj. EPS $1.19; raises FY adj. margin and EPS guidance, lowers sales view

## Summary
- Q2 net sales $3,603M (-2% YoY); GAAP EPS $1.39, adj. EPS $1.19 (up from $1.06 YoY).
- Adjusted operating margin 10.4% (GAAP 8.2%); net cash from ops $462M, free cash flow $297M.
- FY 2024 guidance: sales lowered to $14.1-$14.4B (from $14.4-$14.9B); adj. margin raised to 9.6-9.8% (from 9.2-9.6%).
- Adj. EPS guidance raised to $3.95-$4.15 (from $3.80-$4.15); plans $300M share repurchase in H2 2024.
- ePropulsion restructuring targets $100M annual savings by 2026; new business unit structure effective July 1.

## SEC filing metadata
- accession: 0000908255-24-000033
- form_type: 8-K
- ticker: BWA
- cik: 0000908255
- company_name: BORGWARNER INC
- filed_at: 2024-07-31T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/908255/000090825524000033/0000908255-24-000033-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/908255/000090825524000033/bwa-20240731.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000908255-24-000033
- JSON: https://secwatch.observer/filing/0000908255-24-000033.json
- Plain text: https://secwatch.observer/filing/0000908255-24-000033.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.