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Segment Information (Tables) | 3 Months Ended
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Dec. 31, 2025
Segment Reporting [Abstract] |
Schedule of Financial Information for Reportable Segments | The following tables summarize Adient's reportable segments' sales and Adjusted EBITDA for the three months ended December 31, 2025 and 2024, respectively, which include significant expenses that align with the segment-level information that is regularly provided to the CODM. The reportable segments’ Adjusted EBITDA is reconciled to income (loss) before income taxes respectively.
|  | Three Months Ended December 31, 2025
(in millions) |  | Americas |  | EMEA |  | Asia |  | Consolidated
Segment net sales |  | $ | 1,642 |  |  | $ | 1,205 |  |  | $ | 819 |  |  | $ | 3,666 |
Eliminations |  |  |  |  |  |  |  | (22) |
Consolidated net sales |  |  |  |  |  |  |  | $ | 3,644 |
Material costs |  | 1,041 |  |  | 742 |  |  | 581 |  |  |
Labor and overhead |  | 482 |  |  | 381 |  |  | 115 |  |  |
Administrative, engineering and allocated costs |  | 39 |  |  | 53 |  |  | 32 |  |  |
Equity income |  | — |  |  | 5 |  |  | 24 |  |  |
Adjusted EBITDA |  | $ | 80 |  |  | $ | 34 |  |  | $ | 115 |  |  | $ | 229 |
Reconciliation to income (loss) before income taxes |  |  |  |  |  |  |  |
Corporate-related costs (1) |  |  |  |  |  |  |  | (22) |
Restructuring and impairment costs (2) |  |  |  |  |  |  |  | (24) |
Purchase accounting amortization (3) |  |  |  |  |  |  |  | (11) |
Restructuring-related activities (4) |  |  |  |  |  |  |  | (7) |
Depreciation expense |  |  |  |  |  |  |  | (69) |
Equity based compensation |  |  |  |  |  |  |  | (8) |
Other items (5) |  |  |  |  |  |  |  | 2 |
Net financing charges |  |  |  |  |  |  |  | (48) |
Other pension expense |  |  |  |  |  |  |  | (1) |
Income (loss) before income taxes |  |  |  |  |  |  |  | 41 |
Notes: (1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance. (2) Reflects restructuring charges for costs that are probable and reasonably estimable and non-recurring asset impairments, including restructuring charges of $24 million. Refer to Note 13, "Restructuring and Impairment Costs" of the notes to the consolidated financial statements for additional information. (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 recorded as incurred or as earned and other non-recurring impacts that are directly attributable to restructuring activities, including $5 million of restructuring-related charges primarily recorded in cost of sales and a $2 million of restructuring charge at partially-owned affiliates recorded within equity income. (5) Includes a $2 million gain on a non-recurring contract related settlement recorded in SG&A.
|  | Three Months Ended December 31, 2024
(in millions) |  | Americas |  | EMEA |  | Asia |  | Consolidated
Segment net sales |  | $ | 1,611 |  |  | $ | 1,129 |  |  | $ | 772 |  |  | $ | 3,512 |
Eliminations |  |  |  |  |  |  |  | (17) |
Consolidated net sales |  |  |  |  |  |  |  | $ | 3,495 |
Material costs |  | 1,033 |  |  | 712 |  |  | 539 |  |  |
Labor and overhead |  | 444 |  |  | 353 |  |  | 105 |  |  |
Administrative, engineering and allocated costs |  | 49 |  |  | 47 |  |  | 33 |  |  |
Equity income |  | — |  |  | 5 |  |  | 16 |  |  |
Adjusted EBITDA |  | $ | 85 |  |  | $ | 22 |  |  | $ | 111 |  |  | $ | 218 |
Reconciliation to income (loss) before income taxes |  |  |  |  |  |  |  |
Corporate-related costs (1) |  |  |  |  |  |  |  | (22) |
Restructuring and impairment costs (2) |  |  |  |  |  |  |  | (23) |
Purchase accounting amortization (3) |  |  |  |  |  |  |  | (11) |
Restructuring-related activities (4) |  |  |  |  |  |  |  | (1) |
Gain on disposal transactions (5) |  |  |  |  |  |  |  | 4 |
Depreciation expense |  |  |  |  |  |  |  | (69) |
Equity based compensation |  |  |  |  |  |  |  | (5) |
Other items (6) |  |  |  |  |  |  |  | 2 |
Net financing charges |  |  |  |  |  |  |  | (45) |
Other pension expense |  |  |  |  |  |  |  | (1) |
Income (loss) before income taxes |  |  |  |  |  |  |  | 47 |
Notes: (1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance. (2) Reflects restructuring charges for costs that are probable and reasonably estimable and non-recurring asset impairments, including restructuring charges of $13 million and an impairment charge of $10 million related to Adient’s investment in Adient Aerospace. Refer to Note 13, "Restructuring and Impairment Costs" of the notes to the consolidated financial statements for additional information. (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 recorded as incurred or as earned and other non-recurring impacts that are directly attributable to restructuring activities, including $6 million in restructuring-related charges primarily recorded in cost of sales, partially offset by a $5 million gain on sale of a restructured facility in Americas recorded in SG&A. (5) Includes a $4 million gain on sale of its partially-owned investment in Setex recorded within equity income. Refer to Note 3, "Acquisitions and Divestitures," of the notes to the consolidated financial statements for additional information. (6) Includes a $2 million gain on a non-recurring contract related settlement recorded in SG&A.
Schedule of Reconciliation of Other Significant Reconciling Items from Segments to Consolidated | Additional Segment Information
|  | Three Months Ended December 31, 2025
|  | Reportable Segments |  | Reconciling Items(1) |  | Consolidated
(in millions) |  | Americas |  | EMEA |  | Asia |  |
Total Assets |  | 2,804 |  |  | 1,910 |  |  | 3,186 |  |  | 874 |  |  | 8,774 |
Investment in partially-owned affiliates |  | 2 |  |  | 41 |  |  | 269 |  |  |  |  | 312 |
Equity income |  | — |  |  | 5 |  |  | 24 |  |  | (2) |  |  | 27 |
Depreciation |  | 31 |  |  | 26 |  |  | 12 |  |  |  |  | 69 |
Amortization |  | 1 |  |  | — |  |  | 10 |  |  |  |  | 11 |
Capital Expenditures |  | 28 |  |  | 24 |  |  | 13 |  |  |  |  | 65 |
(1) Corporate-related assets primarily include cash and assets held for sale. Specific reconciling item for equity income represents $2 million of restructuring charges at affiliates.
|  | Three Months Ended December 31, 2024
|  | Reportable Segments |  | Reconciling Items(1) |  | Consolidated
(in millions) |  | Americas |  | EMEA |  | Asia |  |
Total Assets |  | 2,593 |  |  | 2,046 |  |  | 3,025 |  |  | 869 |  |  | 8,533 |
Investment in partially-owned affiliates |  | 2 |  |  | 41 |  |  | 275 |  |  | — |  |  | 318 |
Equity income |  | — |  |  | 5 |  |  | 16 |  |  | 4 |  |  | 25 |
Depreciation |  | 31 |  |  | 27 |  |  | 11 |  |  | — |  |  | 69 |
Amortization |  | 3 |  |  | — |  |  | 8 |  |  | — |  |  | 11 |
Capital Expenditures |  | 27 |  |  | 27 |  |  | 10 |  |  | — |  |  | 64 |
(1) Corporate-related assets primarily include cash and assets held for sale. Specific reconciling item for equity income represents a $4 million one-time gain on the sale of Adient's partially-owned investment in Setex. Geographic Information Revenue by geographic area is as follows:
Net Sales |  |  |  |  |  |  |  |
|  | Three Months Ended December 31, |  |
(in millions) |  | 2025 |  | 2024 |  |  |  |
Americas |  |  |  |  |  |  |  |
United States |  | $ | 1,468 |  |  | $ | 1,445 |  |  |  |  |
Mexico |  | 628 |  |  | 608 |  |  |  |  |
Other Americas |  | 79 |  |  | 75 |  |  |  |  |
Regional elimination |  | (533) |  |  | (517) |  |  |  |  |
|  | 1,642 |  |  | 1,611 |  |  |  |  |
EMEA |  |  |  |  |  |  |  |
Germany |  | 226 |  |  | 209 |  |  |  |  |
Poland |  | 206 |  |  | 201 |  |  |  |  |
Czech Republic |  | 169 |  |  | 176 |  |  |  |  |
Spain |  | 198 |  |  | 181 |  |  |  |  |
Sweden |  | 159 |  |  | 139 |  |  |  |  |
Romania |  | 130 |  |  | 126 |  |  |  |  |
Other EMEA |  | 411 |  |  | 384 |  |  |  |  |
Regional elimination |  | (294) |  |  | (287) |  |  |  |  |
|  | 1,205 |  |  | 1,129 |  |  |  |  |
Asia |  |  |  |  |  |  |  |
China |  | 425 |  |  | 335 |  |  |  |  |
Thailand |  | 117 |  |  | 123 |  |  |  |  |
Korea |  | 111 |  |  | 147 |  |  |  |  |
Japan |  | 106 |  |  | 107 |  |  |  |  |
Other Asia |  | 78 |  |  | 78 |  |  |  |  |
Regional elimination |  | (18) |  |  | (18) |  |  |  |  |
|  | 819 |  |  | 772 |  |  |  |  |
Inter-segment elimination |  | (22) |  |  | (17) |  |  |  |  |
Total |  | $ | 3,644 |  |  | $ | 3,495 |  |  |  |  |

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- Definition Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 25 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30 + Details
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