BorgWarner reported a net loss of US$35.9m for the second quarter of 2009, compared with a $87.5m profit in Q2 2008.

The latest results reflect a loss of 29 cents per share related to restructuring actions. Excluding one-time items, the second-quarter loss was 5 cents per share.

Revenue fell 40% to $916.2m.

“With the uncertainty surrounding the fate of General Motors and Chrysler behind us, we now have more clarity on the state of the industry,” BorgWarner chief executive Tim Manganello said in a statement.

“However, the breadth and duration of the global recession is still an open question that concerns us, and we approach the near-term with caution,” he added.