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Discontinued Operations (Tables) | 6 Months Ended
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Mar. 31, 2022
Components of Amounts in the Statements of Consolidated Income (Loss) Related To Discontinued Operations | Components of amounts reflected in the Statements of Consolidated Comprehensive Income (Loss) related to discontinued operations are presented in the following table for the three and six months ended March 31, 2022 and 2021.
|  | Three months ended |  |  | Six months ended |
|  | March 31 |  |  | March 31 |
(In millions) |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Income (loss) from discontinued operations (net of tax) |  |  |  |  |  |  |  |  |  |  |  |
Performance Adhesives |  | $ | 17 |  |  | $ | 18 |  |  | $ | 34 |  |  | $ | 36 |
Composites/Marl facility |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | (1 | )
Water Technologies |  |  | — |  |  |  | 1 |  |  |  | — |  |  |  | — |
Distribution |  |  | (1 | ) |  |  | (1 | ) |  |  | (2 | ) |  |  | (2 | )
Gain (loss) on disposal of discontinued operations (net of tax) |  |  |  |  |  |  |  |  |  |  |  |
Performance Adhesives |  |  | 732 |  |  |  | — |  |  |  | 732 |  |  |  | — |
Composites/Marl facility |  |  | — |  |  |  | (1 | ) |  |  | — |  |  |  | (4 | )
|  | $ | 748 |  |  | $ | 16 |  |  | $ | 764 |  |  | $ | 29 |
Performance Adhesives [Member] |
Components of Amounts in the Statements of Consolidated Income (Loss) Related To Discontinued Operations | The following table presents a reconciliation of the captions within Ashland's Statements of Consolidated Comprehensive Income (Loss) for the income (loss) from discontinued operations attributable to Performance Adhesives for the three and six months ended March 31, 2022 and 2021. The sale of the Performance Adhesives business was completed on February 28, 2022.
|  | Three months ended |  |  | Six months ended |
|  | March 31 |  |  | March 31 |
(In millions) |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Income (loss) from discontinued operations attributable to Performance Adhesives |  |  |  |  |  |  |  |  |  |  |  |
Sales |  | $ | 75 |  |  | $ | 88 |  |  | $ | 171 |  |  | $ | 172 |
Cost of sales |  |  | (56 | ) |  |  | (59 | ) |  |  | (122 | ) |  |  | (112 | )
Selling, general and administrative expense |  |  | (6 | ) |  |  | (5 | ) |  |  | (11 | ) |  |  | (10 | )
Research and development expense |  |  | (1 | ) |  |  | (2 | ) |  |  | (3 | ) |  |  | (4 | )
Pretax income of discontinued operations |  |  | 12 |  |  |  | 22 |  |  |  | 35 |  |  |  | 46 |
Income tax (expense) benefit |  |  | 5 |  |  |  | (4 | ) |  |  | (1 | ) |  |  | (10 | )
Income from discontinued operations |  | $ | 17 |  |  | $ | 18 |  |  | $ | 34 |  |  | $ | 36 |

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