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(Mark One)

からの移行期間

Commission file number: 1-12162

________________________________________________

(定款に明記された登録者の正確な名称)

登録者の電話番号（市外局番を含む(248) 754-9200

法第12条(b)に従って登録された証券：

(1)1934年証券取引法第13条または第15条(d)により提出が義務付けられているすべての報告書を過去12ヶ月間（または登録者が当該報告書の提出を義務付けられていたより短い期間）提出したかどうか、および(2)過去90日間当該提出義務の対象であったかどうかをチェックマークで示す。はい ☑ いいえ

登録者が、過去12ヶ月間（または登録者がそのようなファイルを提出する必要があったより短い期間）に、レギュレーションS-Tのルール405（本章§232.405）に従って提出が義務付けられているすべてのインタラクティブ・データ・ファイルを電子的に提出したかどうかをチェックマークで示す。はい☑ いいえ☐。

登録者が大規模加速ファイラー、加速ファイラー、非加速ファイラー、小規模報告企業、新興成長企業のいずれであるかをチェックマークで示す。取引所法の規則12b-2における「大型加速度フィラー」、「加速度フィラー」、「小規模報告企業」、「新興成長企業」の定義を参照のこと。

新興成長企業の場合、登録者が取引所法第13条(a)に従い提供される新規または改訂された財務会計基準に準拠するための移行期間の延長を利用しないことを選択した場合は、チェックマークで示す。☐

登録者がシェル会社（取引所法の規則12b-2で定義）であるかどうかをチェックマークで示す。はい」 ☐ 「いいえ」 ☑。

2023年10月27日現在、登録者の発行済議決権付普通株式数は235,055,429株である。

本フォーム10-Q四半期報告書（以下「本フォーム10-Q」または「報告書」）に記載されている記述（経営陣による財政状態および経営成績に関する検討および分析を含む）は、1995年米国私募証券訴訟改革法（以下「同法」）が意図する、経営陣の現在の見通し、期待、見積もり、予測に基づく将来予想に関する記述に該当する可能性があります。見通し」、「確信」、「継続」、「可能性」、「設計」、「効果」、「推定」、「評価」、「期待」、「予測」、「目標」、「ガイダンス」、「イニシアチブ」、「意図」、「可能性」、「見通し」、「計画」、「可能性」、「見通し」などの言葉は、1995年私募証券訴訟改革法（以下、「法」という、"計画"、"可能性"、"予測"、"プロジェクト"、"追求"、"求める"、"はず"、"目標"、"時"、"予定"、"だろう"、およびこれらの言葉の変化形や類似の表現は、このような将来見通しに関する記述を識別することを意図しています。さらに、このForm 10-Qに含まれる、または参照により組み込まれる歴史的事実に関する記述を除き、当社の財務状況、事業戦略、およびその戦略を実施するための方策（事業の変更、競争力、目標、事業および事業の拡大・成長、計画、将来の成功への言及、その他の事項を含む）に関する、当社が将来発生すると予想または予測するすべての記述は、将来見通しに関する記述です。2022年12月31日を末日とする年度のForm 10-K年次報告書（以下「Form 10-K」）の項目7「重要な会計方針および見積もり」に記載されているような会計上の見積もりは、本質的に将来見通しに関するものです。すべての将来見通しに関する記述は、当社の経験、過去の傾向、現在の状況、予想される将来の展開に関する認識、および状況下で適切と考えられるその他の要因に照らして当社が行った仮定および分析に基づいています。将来予想に関する記述は業績を保証するものではなく、当社の実際の業績は、将来予想に関する記述に明示的、予測的または黙示的に示されたものとは大きく異なる可能性があります。

これらの将来予想に関する記述は、本フォーム10-Qの日付時点のものであり、過度に信頼すべきではありません。将来の見通しに関する記述にはリスクや不確実性が伴いますが、その多くは予測が困難であり、一般的に当社が制御できないため、実際の結果は、将来の見通しに関する記述で表明、予測、または暗示されているものとは大きく異なる可能性があります。こうしたリスクや不確実性には、特に、半導体チップの供給不足が相手先商標製品メーカー（「OEM」）の顧客や当社を含むそのサプライヤーに影響を及ぼしているなど、当社や当社の顧客に影響を及ぼす供給の途絶、商品の入手可能性や価格設定、こうしたコストに関する顧客との商業交渉で期待されるレベルの回収ができないこと、OEM顧客を含む既存および新規の競合他社による競争上の課題、急速に変化する技術、特に電気自動車に関連する技術に関連する課題、それに対応する当社の技術革新能力などが含まれます；電気自動車に対する需要および電気自動車の売上成長を予測することの難しさ、ロシアのウクライナ侵攻によって引き起こされる世界経済の潜在的混乱、買収対象を特定し、受け入れられる条件で買収を完了する能力、買収によって期待される利益を適時に実現できないこと、最近完了した旧燃料システム部門と旧アフターマーケット部門の非課税スピンオフによる別個の上場会社設立が意図した利益を達成できない可能性；買収した事業を迅速かつ効果的に統合できない可能性、買収した事業に関連する未知または見積り不能な負債の可能性、自動車およびトラックの生産に依存しており、非常に周期的で混乱の影響を受けやすいこと、主要なOEM顧客への依存度、現在および将来における一部のOEM顧客を巻き込んだストライキの程度、期間、影響、およびそのようなOEM顧客が取る対応策、金利および外国為替レートの変動、情報システムへの依存；世界的な経済環境の不確実性、さまざまな請求に関する訴訟を含む既存または将来の法的手続きの結果、または関連訴訟を含む政府による調査、当社が事業を展開している国における税金や関税を含む将来の法律や規制の変更、将来起こりうる買収または処分取引による影響、および直近に提出したForm 10-Kの項目1A「リスク要因」を含む、当社が証券取引委員会に提出する報告書に記載されているその他のリスク。当社は、本フォーム10-Qに記載されている将来予想に関する記述の更新や修正について、当社の予想の変更や、記述の基礎となる事象、条件、状況、仮定の変更を反映するために、更新または公表する義務を一切負いません。

本項および最近提出したForm 10-Kの項目1A「リスク要因」および項目7「重要な会計方針および見積り」に記載されている説明は、同法のセーフ・ハーバー条項の目的上、意味のある注意書きを提供することを意図したものです。これは、当社の予想される連結財政状態、経営成績、流動性に悪影響を及ぼしうる経済的、競争的、政府的、技術的、その他の要因のすべての完全なリストと解釈されるべきではありません。また、当社が現在把握していない、あるいは重要性が低いと考えているものに限らず、その他のリスクや不確実性も当社の事業、業務、流動性、財務状況、見通しを損なう可能性があります。

米国で一般に公正妥当と認められた会計原則（以下「GAAP」）に準拠して表示された結果に加え、本報告書には非GAAPベースの財務指標が含まれています。これらの非GAAPベースの財務指標は、投資家が当社の基本的な業績および傾向を理解する上で有用な追加情報を提供するものであると当社は考えています。読者は、非GAAPベースの財務指標には固有の限界があることを認識し、当該指標の使用に関しては慎重になる必要があります。これらの制限を補うため、当社は非GAAP指標をGAAP指標との比較ツールとして使用し、当社の経営成績または財務状況の評価に役立てています。当社は、これらの指標が適切なGAAP基準の構成要素を全体的に使用して計算され、一貫性のある期間間比較を容易にすることを意図した方法で計算されていることを保証しています。これらの非GAAP指標の算出方法は、他社が使用する方法と異なる場合があります。これらの非GAAP指標を単独で、またはGAAPに準拠して作成された財務指標の代替指標として考慮すべきではありません。非GAAP財務指標が使用されている場合、最も直接的に比較可能なGAAP財務指標または規制財務指標、および最も直接的に比較可能なGAAP財務指標との調整表は、本レポートに記載されている。

			9月30日までの3ヶ月間,												9月30日に終了した9ヵ月間,
(単位：百万ドル、ただし1株当たりの金額を除く)			2023						2022						2023						2022
売上高			$	3,622					$	3,226					$	10,676					$	9,318
売上原価			2,970						2,619						8,767						7,588
売上総利益			652						607						1,909						1,730
販売費及び一般管理費			330						325						963						951
Restructuring expense			56						5						68						42
その他の営業（収益）費用（純額			(6)						12						(1)						(7)
営業利益			272						265						879						744
持分法による投資利益（税引後			(10)						(5)						(23)						(21)
負債証券および持分証券の実現および未実現損益（利益			60						(1)						129						27
支払利息（収益）-純額			(19)						12						3						41
Other postretirement expense (income)			3						(1)						8						(2)
継続事業の税引前利益および非支配持分控除前利益			238						260						762						699
法人税等の支払額			133						68						230						177
継続事業からの純利益			105						192						532						522
非継続事業からの純（損失）利益			(37)						100						(12)						225
Net earnings			68						292						520						747
非支配持分に帰属する継続事業からの純利益（税引後			18						19						49						58
非支配持分に帰属する非継続事業からの純利益（税引後			—						—						—						—
ボルグワーナー社に帰属する当期純利益。			$	50					$	273					$	471					$	689
ボルグワーナー社に帰属する金額:
継続事業からの純利益			$	87					$	173					$	483					$	464
非継続事業からの純（損失）利益			(37)						100						(12)						225
ボルグワーナー社に帰属する当期純利益。			$	50					$	273					$	471					$	689
継続事業からの1株当たり利益-基本的			$	0.37					$	0.74					2.07						$	1.96
非継続事業からの1株当たり利益-基本的			(0.16)						0.43						(0.05)						0.95
ボルグワーナー・インクに帰属する1株当たり利益-基本			$	0.21					$	1.17					$	2.02					$	2.91
継続事業からの1株当たり利益-希薄化後			$	0.37					$	0.73					$	2.06					$	1.95
非継続事業からの希薄化後1株当たり利益			(0.16)						0.42						(0.05)						0.95
ボルグワーナー・インクに帰属する1株当たり利益-希薄化後			$	0.21					$	1.15					$	2.01					$	2.90
加重平均発行済株式数:
基本			233.4						234.3						233.2						236.5
希薄化後			235.3						235.6						234.6						237.5

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* 所得税控除後

添付のBorgWarner Inc.および連結子会社（以下「当社」）の未監査要約連結財務諸表は、中間財務情報に関する米国で一般に公正妥当と認められた会計原則（以下「GAAP」）、およびForm 10-Qの説明書、およびレギュレーションS-Xのルール10-01に従って作成されています。従って、GAAPが要求する完全な財務諸表に必要な、財政状態、経営成績およびキャッシュ・フロー活動の包括的な表示に必要なすべての情報および脚注が含まれているわけではありません。経営陣の見解では、公正な決算報告書に必要な通常の経常的調整はすべて含まれている。一部の過年度の金額は、当年度の表示に合わせて組替再表示している。2023年9月30日に終了した3ヶ月間および9ヶ月間の経営成績は、必ずしも2023年12月31日に終了する年度に予想される業績を示すものではありません。2022年12月31日現在の貸借対照表は、同日現在の監査済み財務諸表に基づくものである。詳細については、当社の2022年12月31日に終了する年度のForm 10-K年次報告書に含まれる連結財務諸表およびその脚注をご参照ください。

経営陣は、財務諸表および付属注記の日付現在の資産・負債の報告金額および偶発資産・負債の開示、ならびに財務諸表および付属注記の対象期間中に報告された収益・費用の金額に影響を与える見積もりおよび仮定を行っている。実際の結果はこれらの見積りと異なる可能性がある。

スピンオフ以前のフィニアの過去の経営成績および財政状態は、本要約連結財務諸表において非継続事業として表示されています。詳細については、要約連結財務諸表の注記24「非継続事業」をご参照ください。

スピンオフに関連して、当社は分配日以前に、特にスピンオフ後の当社とフィニア社との関係の枠組みを提供する、分離・分配契約、従業員に関する契約、税務に関する契約、知的財産のクロスライセンス契約、およびスピンオフ後も当社とフィニア社が一定のサービスを相互に提供し続ける移行サービス契約を含む、いくつかの契約をフィニア社と締結しました。

    

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