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BRIEF-BorgWarner Q1 Earnings Per Share $1.10 Excluding Items

April 26 (Reuters) - BorgWarner Inc:

* BORGWARNER REPORTS FIRST QUARTER 2018 U.S. GAAP NET EARNINGS OF $1.07 PER DILUTED SHARE, OR $1.10 PER DILUTED SHARE EXCLUDING NON-COMPARABLE ITEMS

* Q1 EARNINGS PER SHARE $1.10 EXCLUDING ITEMS

* Q1 GAAP EARNINGS PER SHARE $1.07

* Q1 SALES $2.784 BILLION VERSUS I/B/E/S VIEW $2.64 BILLION

* SEES Q2 2018 EARNINGS PER SHARE $1.09 TO $1.11

* SEES FY 2018 SALES $10.77 BILLION TO $10.94 BILLION

* Q1 EARNINGS PER SHARE VIEW $1.03 -- THOMSON REUTERS I/B/E/S

* REAFFIRMED ITS 2018 FULL YEAR ORGANIC GROWTH GUIDANCE

* EXPECTS SECOND QUARTER 2018 ORGANIC NET SALES GROWTH OF 7.0% TO 9.0%

* FOREIGN CURRENCIES ARE EXPECTED TO INCREASE SALES BY $125 MILLION IN Q2 2018

* 2018 NET EARNINGS ARE NOW EXPECTED TO BE WITHIN A RANGE OF $4.30 TO $4.40

* FY2018 EARNINGS PER SHARE VIEW $4.37, REVENUE VIEW $10.71 BILLION -- THOMSON REUTERS I/B/E/S

* Q2 REVENUE VIEW $2.67 BILLION -- THOMSON REUTERS I/B/E/S

* Q2 EARNINGS PER SHARE VIEW $1.11 -- THOMSON REUTERS I/B/E/S

* FOREIGN CURRENCIES ARE EXPECTED TO INCREASE 2018 SALES BY $405 MILLION, DUE TO APPRECIATION OF EURO AND CHINESE YUAN Source text for Eikon: Further company coverage:

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