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Restructuring and Impairment Costs | 3 Months Ended
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Dec. 31, 2025
Restructuring and Related Activities [Abstract] |
Restructuring and Impairment Costs |
13. Restructuring and Impairment Costs
Restructuring To better align its resources with its overall strategies and reduce the cost structure of its global operations to address the softness in certain underlying markets, Adient commits to restructuring plans as necessary. Adient, in general, records costs associated with separation programs when management has approved the plan for separation, the affected employees are identified, and it is unlikely that actions required to complete the separation plan will change significantly. Costs associated with benefits that are contingent on the employee continuing to provide service are accrued over the required service period. All other costs associated with restructuring activities are expensed as incurred. During the first three months of fiscal 2026, Adient committed to restructuring actions ("2026 Plan") resulting in charges of $23 million. Additional charges totaling $1 million related to prior year plans were also recorded during the three months ended December 31, 2025. The restructuring actions relate to cost reduction initiatives and consist primarily of workforce reductions in EMEA. The 2026 Plan is being implemented in response to manufacturing footprint and structural changes occurring in the global automotive industry and to ensure Adient maintains a competitive cost structure by reducing operating, administrative and engineering costs, and increasing efficiencies. Restructuring actions associated with the 2026 Plan will primarily occur in fiscal years 2026 and 2027, and are expected to be substantially complete by fiscal year 2027. Restructuring costs are included in restructuring and impairment costs in the consolidated statements of income (loss). The following tables summarize the changes in Adient's restructuring reserve. For the three months ended December 31, 2025:
(in millions) |  | Employee Severance and Termination Benefits |  |  |  |  |  | Currency Translation |  | Total
Balance at September 30, 2025 |  | $ | 128 |  |  |  |  |  |  | $ | 6 |  |  | $ | 134 |
2026 Plan charges |  | 23 |  |  |  |  |  |  | — |  |  | 23 |
Utilized - cash |  | (16) |  |  |  |  |  |  | — |  |  | (16) |
Noncash and other adjustments |  | 1 |  |  |  |  |  |  | — |  |  | 1 |
Balance at December 31, 2025 |  | $ | 136 |  |  |  |  |  |  | $ | 6 |  |  | $ | 142 |
Current restructuring reserve - other current liabilities |  |  |  |  |  |  |  |  |  | $ | 93 |
Noncurrent restructuring reserve - other noncurrent liabilities |  |  |  |  |  |  |  |  |  | 49 |
Balance at December 31, 2025 |  |  |  |  |  |  |  |  |  | $ | 142 |
During the first three months of fiscal 2025, Adient committed to restructuring actions ("2025 Plan") resulting in charges of $9 million. Additional charges totaling $4 million related to prior year plans were also recorded during the three months ended December 31, 2024. The restructuring actions relate to cost reduction initiatives and consist primarily of workforce reductions in Asia and EMEA. The 2025 Plan is being implemented in response to manufacturing footprint and structural changes occurring in the global automotive industry and to ensure Adient maintains a competitive cost structure by reducing operating, administrative and engineering costs, and increasing efficiencies. Restructuring actions associated with these specific plans primarily occur in fiscal years 2025 and 2026 and are expected to be substantially complete by fiscal year 2027. Restructuring costs are included in restructuring and impairment costs in the consolidated statements of income. The following tables summarize the changes in Adient's restructuring reserve. For the three months ended December 31, 2024:
(in millions) |  | Employee Severance and Termination Benefits |  |  |  |  |  | Currency Translation |  | Total
Balance at September 30, 2024 |  | $ | 181 |  |  |  |  |  |  | $ | 1 |  |  | $ | 182 |
2025 Plan charges |  | 9 |  |  |  |  |  |  | — |  |  | 9 |
Utilized - cash |  | (29) |  |  |  |  |  |  | — |  |  | (29) |
Noncash and other adjustments |  | 4 |  |  |  |  |  |  | (12) |  |  | (8) |
Balance at December 31, 2024 |  | $ | 165 |  |  |  |  |  |  | $ | (11) |  |  | $ | 154 |
Current restructuring reserve - other current liabilities |  |  |  |  |  |  |  |  |  | $ | 100 |
Noncurrent restructuring reserve - other noncurrent liabilities |  |  |  |  |  |  |  |  |  | 54 |
Balance at December 31, 2024 |  |  |  |  |  |  |  |  |  | $ | 154 |
Impairment During the first three months of fiscal 2025, Adient recorded a non-cash impairment loss of $10 million on its investment in Adient Aerospace. The impairment is included in restructuring and impairment costs in the consolidated statements of income (loss). Refer also to Note 5, “Goodwill and Other Intangible Assets” of the notes to the consolidated financial statements for information about the EMEA goodwill impairment recorded during fiscal 2025.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4.e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479823/420-10-S99-2 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/420/tableOfContent Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 420 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482017/420-10-50-1 + Details
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