F1 has been too slow in introducing its next generation of power unit regulations to tempt BMW into entering the championship according to the German marque’s motorsport boss Andreas Roos.

New rules are set to come into force for 2026 with an increased focus on electrification and simplification of the energy recovery systems.

Financial regulations, much like those already in place for teams, have also been laid out in an effort to prevent an uninhibited arms race from driving up costs to astronomical levels.

These are an effort to make the sport more attractive to new OEMs, a move which has already proved successful.

Audi will join the sport as both an entrant in its own right through a “strategic partnership” with Sauber, as well as developing its own power unit.

Ford has also thrown its hat in the ring by becoming a partner with Red Bull. The American brand cited the sport’s increased focus on electrification as a key motivator given it is a primary consideration of its road car programmes.

As a company, BMW also places a significant emphasis on sustainability but has no interest in Formula 1.

“When we’re honest, Formula 1 goes hybrid 2026, they are at the moment already but with a hybrid system which has no relevance at all,” Roos, Head of BMW M Motorsport, told Speedcafe.com.

“And so 2026, they go to a hybrid system which you already see in cars. But this happens 2026.

“We do the IMSA championship already and the WEC [World Endurance] next year on with a hybrid system, which has road relevance.

“So this is for us already, basically three years earlier.

“And this is why it’s at the moment, perfectly fitting to us, as I said to our road cars.

“And then this is why, for us, to be honest Formula 1, the change is too late to go in this direction.

“It’s a similar story with sustainable fuel, which is already in use in sportscar racing but will only be introduced to F1 for 2026.

A BMW entry then is not on the cards any time soon, with Roos not interested in the championship.

“It’s not a topic for us at all,” he reaffirmed.

“There’s nothing really at the moment where we look really into Formula 1.”

The German marque last competed in Formula 1 from 2000 to 2009, first as an engine supplier with Williams and then with BMW Sauber as a team in its own right.