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Investor Presentaiton

Adj. Earnings per Diluted Share Guidance Reconciliation From Continuing Operations Adjusted Earnings Per Diluted Share The Company defines adjusted earnings per diluted share as earnings per diluted share adjusted to eliminate the impact of restructuring expense, merger, acquisition and divestiture expense, other net expenses, discontinued operations, other gains and losses not reflective of the Company's ongoing operations, and related tax effects. The non-comparable items presented below are calculated after tax using the corresponding effective tax rate discrete to each item and the weighted average number of diluted shares for each of the periods then ended. 28 Full-Year 2024 Guidance Low High Earnings per diluted share $ 3.56 $ 3.88 Non-comparable items Restructuring expense Adjusted earnings per diluted share $ 0.09 0.12 3.65 $ 4.00 BORGWARNER
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