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Segment Information (Tables) | 3 Months Ended
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Dec. 31, 2023
Segment Reporting [Abstract] |
Schedule of Financial Information for Reportable Segments |
|  | Three Months Ended December 31, |  |
(in millions) |  | 2023 |  | 2022 |  |  |  |
Net Sales |  |  |  |  |  |  |  |
Americas |  | $ | 1,647 |  |  | $ | 1,724 |  |  |  |  |
EMEA |  | 1,268 |  |  | 1,182 |  |  |  |  |
Asia |  | 770 |  |  | 821 |  |  |  |  |
Eliminations |  | (25) |  |  | (28) |  |  |  |  |
Total net sales |  | $ | 3,660 |  |  | $ | 3,699 |  |  |  |  |
|  | Three Months Ended December 31, |  |
(in millions) |  | 2023 |  | 2022 |  |  |  |
Adjusted EBITDA |  |  |  |  |  |  |  |
Americas |  | $ | 80 |  |  | $ | 69 |  |  |  |  |
EMEA |  | 45 |  |  | 28 |  |  |  |  |
Asia |  | 114 |  |  | 138 |  |  |  |  |
Corporate-related costs (1) |  | (23) |  |  | (23) |  |  |  |  |
Restructuring and impairment costs (2) |  | (11) |  |  | (7) |  |  |  |  |
Purchase accounting amortization (3) |  | (11) |  |  | (12) |  |  |  |  |
Restructuring related charges (4) |  | 9 |  |  | (3) |  |  |  |  |
Depreciation |  | (72) |  |  | (69) |  |  |  |  |
Stock based compensation (5) |  | (13) |  |  | (8) |  |  |  |  |
Other items (6) |  | (7) |  |  | 1 |  |  |  |  |
Earnings before interest and income taxes |  | 111 |  |  | 114 |  |  |  |  |
Net financing charges |  | (44) |  |  | (41) |  |  |  |  |
Other pension income (expense) (7) |  | (2) |  |  | (9) |  |  |  |  |
Income before income taxes |  | $ | 65 |  |  | $ | 64 |  |  |  |  |
Notes: (1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance. (2) Reflects qualified restructuring charges for costs that are directly attributable to restructuring activities and meet the definition of restructuring under ASC 420 and non-recurring impairment charges. (3) Reflects amortization of intangible assets including those related to partially owned affiliates recorded within equity income. (4) Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420. The three months ended December 31, 2023 includes a $10 million gain on sale of a restructured facility. (5) During the three months ended December 31, 2023, a $5 million adjustment was recorded to increase equity-based compensation expense related to a retired executive's equity awards that should have been recognized in prior periods. (6) The three months ended December 31, 2023 includes an $8 million loss on sale of 51% of Adient's interest in LFADNT (as described in Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements), and a $2 million one-time divestiture related tax impact at an affiliate, partially offset by a $3 million non-recurring gain on contract related settlement. The three months ended December 31, 2022 includes a $1 million non-recurring adjustment to certain of Adient's investments in nonconsolidated partially-owned affiliates in Asia, and $1 million of indirect tax recoveries in Brazil, partially offset by $1 million of transaction costs. (7) The three months ended December 31, 2022 includes an $8 million curtailment loss associated with employee termination benefit plans in the Americas segment.
Schedule of Disaggregation of Revenue by Geographical Market | Revenue by geographic area is as follows:
Net Sales |  |  |  |  |  |  |  |
|  | Three Months Ended December 31, |  |
(in millions) |  | 2023 |  | 2022 |  |  |  |
Americas |  |  |  |  |  |  |  |
United States |  | $ | 1,422 |  |  | $ | 1,553 |  |  |  |  |
Mexico |  | 632 |  |  | 607 |  |  |  |  |
Other Americas |  | 86 |  |  | 95 |  |  |  |  |
Regional elimination |  | (493) |  |  | (531) |  |  |  |  |
|  | 1,647 |  |  | 1,724 |  |  |  |  |
EMEA |  |  |  |  |  |  |  |
Spain |  | 180 |  |  | 154 |  |  |  |  |
Germany |  | 224 |  |  | 248 |  |  |  |  |
Poland |  | 249 |  |  | 209 |  |  |  |  |
Czech Republic |  | 195 |  |  | 228 |  |  |  |  |
Other EMEA |  | 769 |  |  | 667 |  |  |  |  |
Regional elimination |  | (349) |  |  | (324) |  |  |  |  |
|  | 1,268 |  |  | 1,182 |  |  |  |  |
Asia |  |  |  |  |  |  |  |
China |  | 374 |  |  | 398 |  |  |  |  |
Korea |  | 122 |  |  | 138 |  |  |  |  |
Thailand |  | 122 |  |  | 141 |  |  |  |  |
Japan |  | 93 |  |  | 87 |  |  |  |  |
Other Asia |  | 71 |  |  | 65 |  |  |  |  |
Regional elimination |  | (12) |  |  | (8) |  |  |  |  |
|  | 770 |  |  | 821 |  |  |  |  |
Inter-segment elimination |  | (25) |  |  | (28) |  |  |  |  |
Total |  | $ | 3,660 |  |  | $ | 3,699 |  |  |  |  |

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