President — Pedro Abreu: Pedro Abreu was promoted from Chief Strategy Officer to President of the Power Systems segment.

Results of Operations and Financial Condition On July 30, 2026 , PHINIA Inc. (the “Company”) issued a press release announcing its financial results for the quarter ended June 30, 2026. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference. The earnings call presentation to which the attached press release refers is available at investors.phinia.com, but it is not incorporated herein by reference. The information contained in this

Results of Operations and Financial Condition On April 30, 2026 , PHINIA Inc. (the “Company”) issued a press release announcing its financial results for the quarter ended March 31, 2026. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference. The earnings call presentation to which the attached press release refers is available at investors.phinia.com, but it is not incorporated herein by reference. The information contained in this

Changes in Registrant’s Certifying Accountant On February 12, 2026, the Company filed its Annual Report on Form 10-K for the fiscal year ended December 31, 2025, PwC completed its procedures on the Company’s consolidated financial statements as of and for the fiscal year ended December 31, 2025, and the dismissal of PwC was effective thereon. PwC’s reports on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2025 and December 31, 2024 did not co…

Results of Operations and Financial Condition On February 12, 2026 , PHINIA Inc. (the “Company”) issued a press release announcing its financial results for the fourth quarter and year ended December 31, 2025. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference. The earnings call presentation to which the attached press release refers is available at investors.phinia.com, but it is not incorporated herein by reference. The information contain…

Changes in Registrant’s Certifying Accountant The Audit Committee of the Board of Directors (the “Audit Committee”) of PHINIA Inc. (the “Company”) recently completed a competitive process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026. Following that process, on October 29, 2025, the Audit Committee approved the engagement of Deloitte & Touche LLP (“D&T”) as the Company’s independent registered public accounting firm for t…

Results of Operations and Financial Condition On October 28, 2025 , PHINIA Inc. (the “Company”) issued a press release announcing its financial results for the quarter ended September 30, 2025. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference. The earnings call presentation to which the attached press release refers is available at investors.phinia.com, but it is not incorporated herein by reference. The information contained in this

Entry into a Material Definitive Agreement On October 15, 2025, PHINIA Inc. (the “Company”) entered into a settlement agreement (the “Settlement Agreement”) with BorgWarner Inc. (“BorgWarner”) to resolve previously disclosed claims asserted by BorgWarner against the Company in Delaware Superior Court pursuant to which BorgWarner sought, among other things, a judicial declaration that the Company is obligated under the tax matters agreement, dated as of July 3, 2023 (the “Tax Matters Agreement…

Results of Operations and Financial Condition On July 24, 2025 , PHINIA Inc. (the “Company”) issued a press release announcing its financial results for the quarter ended June 30, 2025. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference. The earnings call presentation to which the attached press release refers is available at investors.phinia.com, but it is not incorporated herein by reference. The information contained in this

Results of Operations and Financial Condition On April 25, 2025 , PHINIA Inc. (the “Company”) issued a press release announcing its financial results for the quarter ended March 31, 2025. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference. The earnings call presentation to which the attached press release refers is available at investors.phinia.com, but it is not incorporated herein by reference. The information contained in this

Results of Operations and Financial Condition On February 13, 2025 , PHINIA Inc. (the “Company”) issued a press release announcing its financial results for the fourth quarter and year ended December 31, 2024. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference. The earnings call presentation to which the attached press release refers is available at investors.phinia.com, but it is not incorporated herein by reference. The information contain…

Results of Operations and Financial Condition On October 31, 2024 , PHINIA Inc. (the “Company”) issued a press release announcing its financial results for the quarter ended September 30, 2024. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference. The earnings call presentation to which the attached press release refers is available at investors.phinia.com, but it is not incorporated herein by reference. The information contained in this

Entry into a Material Definitive Agreement. Senior Notes Offering On September 17, 2024, PHINIA Inc. (the “Company”) issued $450 million aggregate principal amount of 6.625% Senior Notes due 2032 (the “notes”) pursuant to an indenture (the “Indenture”) among the Company, as issuer, certain subsidiaries of the Company named as guarantors, and U.S. Bank Trust Company, National Association, as trustee (in such capacity, the “Trustee”). The aggregate principal amount of the offering of the notes…

Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant. The information set forth in

Other Events. On September 10, 2024, PHINIA Inc. (the “Company”) announced the commencement and subsequent pricing of a private offering (the “Offering”) of $450 million aggregate principal amount of unsecured 6.625% senior notes due 2032 (the “notes”). The aggregate principal amount of the Offering of the notes was increased from the previously announced Offering size of $400 million aggregate principal amount of notes. The notes will be sold to investors at 100.00% plus accrued interest, if…

Director — Ms. Walsh: The filing discloses the appointment of a director to a board committee and a related stock grant, which is a routine administrative board matter.

Results of Operations and Financial Condition On July 30, 2024 , PHINIA Inc. (the “Company”) issued a press release announcing its financial results for the quarter ended June 30, 2024. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference. The earnings call presentation to which the attached press release refers is available at investors.phinia.com, but it is not incorporated herein by reference. The information contained in this

Director — Meggan M. Walsh: The filing discloses the routine election of a new independent director to fill a vacancy created by a board expansion, with no indication of a senior executive departure.

Results of Operations and Financial Condition On April 25, 2024 , PHINIA Inc. (the “Company”) issued a press release announcing its financial results for the quarter ended March 31, 2024. A copy of the press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference. The earnings call presentation to which the attached press release refers is available at investors.phinia.com, but it is not incorporated herein by reference. The information contained in this

Entry into a Material Definitive Agreement. Senior Secured Notes Offering On April 4, 2024, PHINIA Inc. (the “Company”) issued $525 million aggregate principal amount of 6.75% Senior Secured Notes due 2029 (the “notes”) pursuant to an indenture (the “Indenture”) among the Company, as issuer, certain subsidiaries of the Company named as guarantors, and U.S. Bank Trust Company, National Association, as trustee (in such capacity, the “Trustee”) and as collateral agent. The aggregate principal am…

Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant. The information set forth in

Other Events. On March 25, 2024 and March 26, 2024, PHINIA Inc. (the “Company”) announced the commencement and subsequent pricing, respectively, of a private offering (the “Offering”) of $525 million aggregate principal amount of 6.75% senior secured notes due 2029 (the “notes”). The aggregate principal amount of the Offering of the notes was increased from the previously announced Offering size of $425 million aggregate principal amount of notes. The notes will be sold to investors at 100.00…