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7th February 2008 - BorgWarner Reports Outstanding Results For 2007

Strong Growth in Europe and Asia, Structural Improvements in North America Drive Strong Performance

BorgWarner Inc. today reported record fourth quarter and full year results that reflect strong performance around the globe. Strong sales growth in Europe and Asia, coupled with the benefits of structural improvements in North America, boosted results.

Fourth Quarter Highlights:

 ▪ Sales of $1,372.9 million, up 14.2% from fourth quarter 2006
 ▪ Sales outside of the U.S. grew 12.5% over fourth quarter 2006, excluding the impact of currency
 ▪ Operating income margin of 9.0%, up from a comparable 7.4% in fourth quarter 2006
 ▪ Earnings of $0.60 per diluted share on a U.S. GAAP basis. For comparison with other quarters, the quarter included $(0.11) per diluted share of unfavorable tax adjustments and $(0.02) per diluted share for purchase accounting adjustments related to the purchase of additional Beru shares. Excluding these items, earnings were $0.73 per diluted share
 ▪ Two-for-one stock split
 ▪ Quarterly dividend increased 29% to $0.11 per share

Full Year Highlights:

 ▪ Sales of $5,328.6 million, up 16.2% from 2006
 ▪ Sales outside of the U.S. grew 17.1% over 2006, excluding the impact of currency
 ▪ Earnings of $2.45 per diluted share on a U.S. GAAP basis. For comparison with other fiscal years, the year included $0.03 per diluted share of net favorable tax adjustments and $(0.02) per diluted share for purchase accounting adjustments related to the purchase of additional Beru shares. Excluding these items, earnings were $2.44 per diluted share
 ▪ Net cash provided by operating activities of $602.2 million
 ▪ After-tax return on average invested capital of 13.4%

Comment and Outlook:

"2007 was an excellent year for our company," said Tim Manganello, Chairman and CEO. "Sales outside of the U.S. grew 17%, excluding the impact of currency, compared with vehicle production outside of the U.S. that was up 7%. Sales in our U.S. operations were flat despite lower domestic vehicle production in the U.S., which was down 3%."

"2007 was also a year during which events around the globe validated our company's strategic plan. A number of governments, including the U.S., took steps toward increasingly stringent fuel economy standards, while the automotive industry continued to unveil powertrain strategies clearly focused on meeting tougher standards. BorgWarner, a global leader in powertrain technology that improves fuel economy, lowers emissions and enhances vehicle performance, is well positioned to enjoy sustained growth as the industry accelerates its investment in advanced powertrains."

Financial Results:

Sales were $1,372.9 million in fourth quarter 2007, up 14.2% from $1,201.7 million in fourth quarter 2006. Net income in the quarter was $71.2 million, or $0.60 per diluted share, compared with $40.9 million, or $0.35 per diluted share in fourth quarter 2006. Fourth quarter 2007 net income included unfavorable tax adjustments of $(13.3) million, or $(0.11) per diluted share, and purchase accounting adjustments related to the purchase of additional Beru shares of $(2.4) million, or $(0.02) per diluted share. Fourth quarter 2006 net income included: restructuring charges, primarily related to asset impairments in North America of $(39.2) million, or $(0.34) per diluted share; final purchase accounting adjustments of $(2.4) million, or $(0.02) per diluted share, related to the third quarter 2006 acquisition of transmission and engine controls product lines from Eaton Corporation in Monaco; and $25.0 million, or $0.22 per diluted share, related to favorable tax adjustments. The impact of foreign currencies in fourth quarter 2007, primarily the Euro, increased sales by $91 million and net income by $6 million.

Sales were $5,328.6 million in 2007, up 16.2% from $4,585.4 million in 2006. 2007 net income was $288.5 million, or $2.45 per diluted share, compared with $211.6 million, or $1.83 per diluted share in 2006. 2007 net income included net favorable tax adjustments, recorded in the third and fourth quarters, of $3.4 million, or $0.03 per diluted share, and purchase accounting adjustments related to the purchase of additional Beru shares of $(2.4) million, or $(0.02) per diluted share. 2006 net income included: charges related to restructuring activities in North America, reported in the third and fourth quarters, of $(47.6) million, or $(0.41) per diluted share; final purchase accounting adjustments of $(2.4) million, or $(0.02) per diluted share, related to the third quarter 2006 acquisition of transmission and engine controls product lines from Eaton Corporation in Monaco; a gain related to a previous divestiture, reported in the third quarter, of $3.5 million, or $0.03 per diluted share; and $22.3 million, or $0.19 per diluted share, related to favorable tax adjustments. The impact of foreign currencies, primarily the Euro, added $262 million to sales in 2007 compared with 2006, and $15 million to net income.

Net cash provided by operating activities was $602.2 million in 2007 compared to $442.1 million in 2006. Investments in capital expenditures, including tooling outlays, totaled $293.9 million in 2007, compared with $268.3 million in 2006. Debt decreased $84.8 million, cash and cash equivalents increased $65.2 million and marketable securities decreased by $44.5 million during 2007.

Engine Group Results:

Fourth quarter 2007 sales were up 16% versus fourth quarter 2006 to $977.9 million with a 26% increase in segment earnings before interest and income taxes to $123.5 million. Sales outside of the U.S. were up 13% excluding the impact of foreign currencies, while sales in the U.S. were down 5%.

For the full year, 2007 sales were up 19% versus 2006 to $3,761.3 million with a 14% increase in segment earnings before interest and income taxes to $418.0 million. Sales outside of the U.S. were up 16% excluding the impact of foreign currencies, while sales in the U.S. were up 4%.

In the quarter and in the full year, the group continued to benefit from European and Asian automaker demand for turbochargers, timing systems, thermal management products and emissions products as well as higher sales of turbochargers and emissions products in the U.S.

Drivetrain Group Results:

Fourth quarter 2007 sales were up 9% versus fourth quarter 2006 to $401.9 million with a 16% increase in segment earnings before interest and income taxes to $30.3 million. Sales outside of the U.S. were up 12% excluding the impact of foreign currencies, while sales in the U.S. were down 1%.

For the full year, 2007 sales were up 9% versus 2006 to $1,598.8 million with a 30% increase in segment earnings before interest and income taxes to $118.1 million. Sales outside of the U.S. were up 11% excluding the impact of foreign currencies and sales during the first nine months of 2007 related to the acquisition of the European transmission and engine solenoid product lines from Eaton Corporation, while sales in the U.S. were down 3%

In the quarter and in the full year, the group benefited from increased demand for dual-clutch transmission components and transmission solenoids and control modules, but was negatively impacted by lower domestic production of vehicles equipped with its traditional transmission and torque management products.

Recent Highlights:

During the quarter, BorgWarner announced $1.95 billion of net new business for the three-year period ending in 2010, an implied growth rate of approximately 11% for the three-year period. 50% of the net new business is expected to be in Europe, 30% in Asia, and 20% in North America.

The company's board of directors declared a 29% increase in the quarterly cash dividend and approved a two-for-one stock split effected in the form of a stock dividend on its common stock. To implement the stock split, shares of common stock were issued on December 17, 2007 to stockholders of record as of the close of business on December 6, 2007. The increased cash dividend will be paid February 15, 2008 to stockholders of record as of the close of business on February 1, 2008.

In the Drivetrain Group, the company announced advances in its market- leading dual-clutch transmission technology during the quarter. Innovations in materials science and controls enable its next generation dual-clutch modules to operate in a "humid" environment, with less lubrication and a smaller fluid pump, thereby delivering fuel efficiency improvements over the current modules. In addition to advances in traditional modules, the company has developed an entirely new dual-clutch transmission. The unique transmission combines leading-edge dual-clutch technology with a compact design. The transmission provides the convenience of an automatic in a wide range of power and vehicle applications from the small vehicle segment, which is expected to grow 30% worldwide over the next five years, up through the mid-size vehicle segment.

In the Engine Group, BorgWarner's majority-owned subsidiary, SeohanWarner Turbo Systems, opened a facility on the BorgWarner Engine Group campus in Pyongtaek, Korea. The world-class facility includes office, production and warehousing space for a workforce expected to reach 130 within five years. In addition, the facility will house the first on-site engine and turbocharger testing cells for a turbocharger supplier in Korea. Also in Asia, BorgWarner Thermal Systems has broken ground for a new facility near Chennai, India. Located in a high-tech business park near several automakers, the new facility will include manufacturing, training, design services and administrative space for over 100 employees with room for future expansion.

Auburn Hills, Michigan-based BorgWarner Inc. is a product leader in highly engineered components and systems for vehicle powertrain applications worldwide. The FORTUNE 500 company operates manufacturing and technical facilities in 64 locations in 17 countries. Customers include VW/Audi, Ford, Toyota, Renault/Nissan, General Motors, Hyundai/Kia, Daimler, Chrysler, Fiat, BMW, Honda, John Deere, PSA, and MAN. The Internet address for BorgWarner is: http://www.borgwarner.com.

Source: BorgWarner Press Release

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