Event-Driven Stocks

PHINIA INC.

PHINNYSECompleted

Spin-offSpun off from BorgWarnerBWANYSE

The two companies

Parent
BorgWarnerBWANYSE
Motor Vehicle Parts & Accessories
↓ spun off ↓
Spin-off
PHINIA INC.PHINNYSE
Consumer Discretionary

Open either company's hub for its full SEC financials, ratios, ownership, filings, and every other event it's been part of.

Sector
Consumer Discretionary
Industry
Motor Vehicle Parts & Accessories
Exchange
NYSE
State of incorporation
DE
Record date
June 23, 2023
Distribution date
July 2, 2023
Ratio
1:5
Parent sector
Motor Vehicle Parts & Accessories
Form
10-12B/A
Filed
June 9, 2023

Financials — parent vs spin-off

SEC XBRL · latest year
BorgWarnerFY25
Revenue
$14.32B
Operating income
$536M
Net income
$277M
Total assets
$13.77B
Equity
$5.44B
PHINIA INC.FY25
Revenue
$3.48B
Operating income
$254M
Net income
$130M
Total assets
$3.82B
Equity
$1.59B

Latest reported figures from each company's own SEC filings — the parent after the separation and the spin-off as a standalone. Full multi-year history on each company hub.

Spin-off signals

score 1/8 favorable · factors, not advice
  • Focus-increasingNo — both Consumer Discretionary

    Spin-offs into a different sector than the parent (pure-plays) have historically outperformed diversifying ones.

  • Size vs parent (revenue)~24% of parent

    Smaller spin-offs draw more forced selling from holders who can't keep them — the classic mispricing edge.

  • Leverage (liabilities/assets)58%

    A heavy debt load loaded onto the spin-off is a known risk; a clean balance sheet is favorable.

  • Return on capital employed8.9%

    EBIT ÷ capital employed — the quality metric the spin-off scorecard research weighs most.

  • Operating margin7.3%

    Profitability of the standalone business, from its own SEC filings.

  • Tax-basis reportNone found

    A Form 8937 (basis allocation) accompanies tax-free §355 spin-offs — favorable for taxable holders.

  • Insider buying (post-spin)None recorded

    Officers/directors buying their own newly independent shares (Form 4) has historically preceded outperformance.

  • Time since spin-off2.9 years

    Studies find the spin-off return premium concentrates in roughly the first one to three years.

Factors the spin-off research literature (Greenblatt; Cusatis-Miles-Woolridge; Desai-Jain) associates with outcomes — computed from this company's own SEC filings, shown as factors, not a recommendation. The premium is debated and not guaranteed. How we compute these ↗

Filings & documents

Every entry traces to SEC EDGAR. The Information Statement is the primary source; the links below open the full filing and each company's complete filing history.