Note 13. NonConsolidated Partially-Owned Affiliates

3 Months Ended

Dec. 31, 2017

Equity Method Investments and Joint Ventures Disclosure [Abstract]

Equity Method Investments and Joint Ventures Disclosure [Text Block]



13. Nonconsolidated Partially-Owned Affiliates

Investments in the net assets of nonconsolidated partially-owned affiliates are stated in the "Investments in partially-owned affiliates" line in the consolidated statements of financial position as of December 31, 2017 and September 30, 2017. Equity in the net income of nonconsolidated partially-owned affiliates is stated in the "Equity income" line in the consolidated statements of income for the three months ended December 31, 2017 and 2016.

Adient maintains total investments in partially-owned affiliates of $1.9 billion and $1.8 billion at December 31, 2017 and September 30, 2017, respectively. Operating information for nonconsolidated partially-owned affiliates is as follows:



	Three Months Ended December 31,
(in millions)	2017		2016 ⁽¹⁾
Net sales	$	4,663	$	4,324
Gross profit	$	566	$	539
Operating income	$	279	$	295
Net income	$	221	$	280
Net income attributable to the entity	$	216	$	259



(1)		Amounts presented have been revised from what was previously reported, as discussed in Note 1, "Basis of Presentation and Summary of Significant Accounting Policies". The engineering recovery revisions decreased operating income, net income and net income attributable to the entity by $14 million for the three months ended December 31, 2016.