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Related Party Transactions
3 Months Ended
Dec. 31, 2023
Related Party Transactions [Abstract]  
Related Party Transactions
18. Related Party Transactions

In the ordinary course of business, Adient enters into transactions with related parties, such as equity affiliates. Such transactions consist of the sale or purchase of goods and other arrangements.

The following table sets forth the net sales to and purchases from related parties included in the consolidated statements of income:

Three Months Ended
December 31,
(in millions)20232022
Net sales to related partiesNet sales$66 $58 
Purchases from related partiesCost of sales103 114 
The following table sets forth the amount of accounts receivable due from and payable to related parties in the consolidated statements of financial position:

(in millions)December 31, 2023September 30, 2023
Accounts receivable due from related partiesAccounts receivable$28 $26 
Accounts payable due to related partiesAccounts payable53 67 

Average receivable and payable balances with related parties remained consistent with the period end balances shown above.