We have investments in certain joint ventures and other entities whereby we are able to significantly influence the policies and operations of these entities. These entities are not consolidated in our operating results, but our share of the earnings or losses associated with these entities is included in our results of operations using the equity method of accounting.

As part of the Business Combination, we acquired a 50% interest in Shanghai GKN HUAYU Driveline Systems Co Limited (SDS). SDS is our only significant equity method investment. Our net share of income from SDS for the period from the closing date of the Business Combination on February 3, 2026 through June 30, 2026, as well as our investment in SDS at June 30, 2026, are as follows (in millions):


Condensed Consolidated Statement of Operations Information	Three Months Ended		Six Months Ended
	June 30, 2026		June 30, 2026
Proportionate share of income from SDS	$	22.0	$	35.8
Amortization of acquisition intangible asset attributable to SDS, net of tax	(6.8)		(11.2)
Net share of income from SDS	$	15.2	$	24.6

Condensed Consolidated Balance Sheet Information			June 30, 2026
Investment in SDS			$	848.8

Condensed Consolidated Statement of Cash Flows Information	Three Months Ended		Six Months Ended
	June 30, 2026		June 30, 2026
Dividend from SDS	$	49.7	$	49.7

Our net share of income from SDS is included within Income from equity-method affiliates, net in our Condensed Consolidated Statement of Operations. Our investment in SDS is included within Investments in equity-method affiliates in our Condensed Consolidated Balance Sheet. As of, and for the three and six months ended June 30, 2026, there were no significant related-party transactions or balances between Dauch and SDS. See Note 2 - Acquisitions and Dispositions for additional information about the Business Combination.