Adient (ADNT) 10-Q 30 Jul 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Jun. 30, 2018shares
Document and Entity Information [Abstract]
Entity Registrant Name	Adient plc
Entity Central Index Key	1,670,541
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding	93,371,798

Consolidated Statements of Inco

Consolidated Statements of Income (Loss) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Statement of Financial Position [Abstract]
Net sales	$ 4,494	$ 4,007	$ 13,294	$ 12,234
Cost of sales	4,248	3,636	12,562	11,134
Gross profit	246	371	732	1,100
Selling, general and administrative expenses	177	169	561	564
Restructuring and impairment costs	57	0	372	6
Equity income	87	91	268	274
Earnings (loss) before interest and income taxes	99	293	67	804
Net financing charges	39	31	109	99
Income (loss) before income taxes	60	262	(42)	705
Income tax provision (benefit)	(13)	39	224	104
Net income (loss)	73	223	(266)	601
Income (loss) attributable to noncontrolling interests	19	22	64	68
Net income (loss) attributable to Adient	$ 54	$ 201	$ (330)	$ 533
Earnings per share, basic (in dollars per share)	$ 0.58	$ 2.15	$ (3.54)	$ 5.69
Earnings per share, diluted (in dollars per share)	0.58	2.14	(3.54)	5.67
Cash dividends declared per share (in dollars per share)	$ 0.275	$ 0	$ 0.825	$ 0.275
Shares used in computing earnings per share, basic (in shares)	93.4	93.4	93.3	93.6
Shares used in computing earnings per share, diluted (in shares)	93.7	93.9	93.3	94

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 73	$ 223	$ (266)	$ 601
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	(250)	131	(32)	(226)
Realized and unrealized gains (losses) on derivatives	(18)	3	(18)	12
Other comprehensive income (loss)	(268)	134	(50)	(214)
Total comprehensive income (loss)	(195)	357	(316)	387
Comprehensive income (loss) attributable to noncontrolling interests	4	23	64	71
Comprehensive income (loss) attributable to Adient	$ (199)	$ 334	$ (380)	$ 316

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Millions	Jun. 30, 2018	Sep. 30, 2017
Assets
Cash and cash equivalents	$ 378	$ 709
Accounts receivable - net	2,234	2,224
Inventories	774	735
Other current assets	786	831
Current assets	4,172	4,499
Property, plant and equipment - net	2,402	2,502
Goodwill	2,216	2,515
Other intangible assets - net	501	543
Investments in partially-owned affiliates	1,764	1,793
Assets held for sale	66	0
Other noncurrent assets	1,217	1,318
Total assets	12,338	13,170
Liabilities and Shareholders' Equity
Short-term debt	15	36
Current portion of long-term debt	2	2
Accounts payable	2,851	2,958
Accrued compensation and benefits	324	444
Restructuring reserve	143	236
Other current liabilities	690	652
Current liabilities	4,025	4,328
Long-term debt	3,422	3,440
Pension and postretirement benefits	134	129
Other noncurrent liabilities	563	653
Long-term liabilities	4,119	4,222
Commitments and Contingencies (Note 14)
Redeemable noncontrolling interests	41	28
Preferred shares issued, par value $0.001; 100,000,000 shares authorized Zero shares issued and outstanding at June 30, 2018	0	0
Ordinary shares issued, par value $0.001; 500,000,000 shares authorized 93,371,798 shares issued and outstanding at June 30, 2018	0	0
Additional paid-in capital	3,960	3,942
Retained earnings	327	734
Accumulated other comprehensive income (loss)	(447)	(397)
Shareholders' equity attributable to Adient	3,840	4,279
Noncontrolling interests	313	313
Total shareholders' equity	4,153	4,592
Total liabilities and shareholders' equity	$ 12,338	$ 13,170

Consolidated Statements of Fin5

Consolidated Statements of Financial Position (Parenthetical)	Jun. 30, 2018$ / sharesshares
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share) | $ / shares	$ 0.001
Preferred stock, shares authorized (in shares)	100,000,000
Preferred stock, shares issued (in shares)	0
Preferred stock, shares outstanding (in shares)	0
Common stock, par value (in dollars per share) | $ / shares	$ 0.001
Common stock, shares authorized (in shares)	500,000,000
Common stock, shares issued (in shares)	93,371,798
Common stock, shares outstanding (in shares)	93,371,798

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Operating Activities
Net income (loss) attributable to Adient	$ (330)	$ 533
Income attributable to noncontrolling interests	64	68
Net income (loss)	(266)	601
Adjustments to reconcile net income (loss) to cash provided (used) by operating activities:
Depreciation	300	248
Amortization of intangibles	36	13
Pension and postretirement benefit expense (benefit)	(14)	3
Pension and postretirement contributions, net	8	(23)
Equity in earnings of partially-owned affiliates, net of dividends received (includes purchase accounting amortization of $16 and $16, respectively)	10	(217)
Deferred income taxes	242	(9)
Non-cash impairment charges	351	0
Equity-based compensation	43	33
Other	7	3
Changes in assets and liabilities:
Receivables	(57)	81
Inventories	(54)	15
Other assets	(50)	48
Restructuring reserves	(108)	(144)
Accounts payable and accrued liabilities	(46)	(349)
Accrued income taxes	(162)	(3)
Cash provided (used) by operating activities	240	300
Investing Activities
Capital expenditures	(404)	(417)
Sale of property, plant and equipment	5	27
Changes in long-term investments	(4)	(6)
Loans to affiliates	(11)	0
Other	0	(2)
Cash provided (used) by investing activities	(414)	(398)
Financing Activities
Net transfers from (to) Parent prior to separation	0	606
Cash transferred from former Parent post separation	0	315
Increase (decrease) in short-term debt	(23)	(38)
Increase (decrease) in long-term debt	0	183
Repayment of long-term debt	(2)	(301)
Share repurchases	0	(40)
Cash dividends	(77)	(26)
Dividends paid to noncontrolling interests	(57)	(47)
Other	(3)	2
Cash provided (used) by financing activities	(162)	654
Effect of exchange rate changes on cash and cash equivalents	5	8
Increase (decrease) in cash and cash equivalents	(331)	564
Cash and cash equivalents at beginning of period	709	105
Cash and cash equivalents at end of period	$ 378	$ 669

Consolidated Statements of Cas7

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Statement of Cash Flows [Abstract]
Purchase accounting amortization	$ 16	$ 16

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	1. Basis of Presentation and Summary of Significant Accounting Policies On October 31, 2016, Adient plc ("Adient") became an independent company as a result of the separation of the automotive seating and interiors business (the "separation") from Johnson Controls International plc ("the former Parent"). Adient was incorporated under the laws of Ireland in fiscal 2016 for the purpose of holding these businesses. Adient's ordinary shares began trading "regular-way" under the ticker symbol "ADNT" on the New York Stock Exchange on October 31, 2016. Upon becoming an independent company, the capital structure of Adient consisted of 500 million authorized ordinary shares and 100 million authorized preferred shares (par value of $0.001 per ordinary and preferred share). The number of Adient ordinary shares issued on October 31, 2016 was 93,671,810 . Adient is the world's largest automotive seating supplier. Adient has a leading market position in the Americas, Europe and China, and has longstanding relationships with the largest global original equipment manufacturers, or OEMs, in the automotive space. Adient's proprietary technologies extend into virtually every area of automotive seating solutions, including complete seating systems, frames, mechanisms, foam, head restraints, armrests, trim covers and fabrics. Adient is an independent seat supplier with global scale and the capability to design, develop, engineer, manufacture, and deliver complete seat systems and components in every major automotive producing region in the world. Adient also participates in the automotive interiors market primarily through its global automotive interiors joint venture in China, Yanfeng Global Automotive Interior Systems Co., Ltd., or YFAI. Basis of Presentation The accompanying consolidated financial statements are presented on a consolidated basis and include all of the accounts and operations of Adient and its consolidated subsidiaries. Intercompany accounts and transactions have been eliminated. The consolidated financial statements reflect all adjustments, which are normal and recurring in nature, necessary for fair financial statement presentation. The preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in these consolidated financial statements and accompanying notes. Actual results could differ materially from those estimates. The interim consolidated financial statements and accompanying notes are unaudited and should be read in conjunction with Adient’s annual consolidated financial statements and the notes thereto included in its Annual Report on Form 10-K for the fiscal year ended September 30, 2017. During the second quarter of fiscal 2018, Adient changed its reportable segments to Seating, Seat Structures and Mechanisms ("SS&M"), and Interiors. As a result, the prior period presentation of reportable segments has been recast to conform to the current segment reporting structure. Refer to Note 12 , " Segment Information " for additional information on Adient's reportable segments. Consolidated VIEs Based upon the criteria set forth in the Financial Accounting Standards Board (the FASB) Accounting Standards Codification (ASC) 810, "Consolidation," Adient has determined that it was the primary beneficiary in two variable interest entities (VIEs) for the reporting periods ended June 30 , 2018 and September 30, 2017, as Adient absorbs significant economics of the entities and has the power to direct the activities that are considered most significant to the entities. The two VIEs manufacture seating products in North America for the automotive industry. Adient funds the entities' short-term liquidity needs through revolving credit facilities and has the power to direct the activities that are considered most significant to the entities through its key customer supply relationships. The carrying amounts and classification of assets (none of which are restricted) and liabilities included in Adient's consolidated statements of financial position for the consolidated VIEs are as follows: (in millions) June 30, 2018 September 30, 2017 Current assets $ 242 $ 232 Noncurrent assets 65 56 Total assets $ 307 $ 288 Current liabilities $ 220 $ 169 Total liabilities $ 220 $ 169 Revisions As disclosed in the fiscal 2017 Annual Report on Form 10-K, Adient revised previously reported results to correctly report equity income from a non-consolidated affiliate in the Seating segment related to engineering costs that were inappropriately capitalized. Adient also revised previously reported net sales and cost of sales to correctly report certain sales on a net versus gross basis in the Seating segment. The following tables disclose the quarterly impact for the three and nine months ended June 30, 2017 of such previously disclosed revisions. Adient assessed the materiality of these misstatements on prior periods’ financial statements in accordance with SEC Staff Accounting Bulletin ("SAB") No. 99, Materiality, codified in ASC 250, Presentation of Financial Statements, and concluded that these misstatements were not material, individually or in the aggregate, to any previously issued financial statements. In accordance with ASC 250 (SAB No. 108, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements), the consolidated financial statements and notes to consolidated financial statements as of June 30, 2017 have been revised. The following tables show the impact of these revisions on impacted line items from Adient's consolidated financial statements. Consolidated Statements of Income (Loss) Three Months Ended June 30, 2017 Nine Months Ended June 30, 2017 (in millions, except per share data) As Reported Adjustment As Revised As Reported Adjustment As Revised Net sales $ 4,017 $ (10 ) $ 4,007 $ 12,267 $ (33 ) $ 12,234 Cost of sales 3,646 (10 ) 3,636 11,167 (33 ) 11,134 Gross profit 371 — 371 1,100 — 1,100 Equity income 94 (3 ) 91 286 (12 ) 274 Earnings before interest and income taxes 296 (3 ) 293 816 (12 ) 804 Income before income taxes 265 (3 ) 262 717 (12 ) 705 Net income (loss) 226 (3 ) 223 613 (12 ) 601 Net income (loss) attributable to Adient 204 (3 ) 201 545 (12 ) 533 Earnings per share: Basic $ 2.18 $ (0.03 ) $ 2.15 $ 5.82 $ (0.13 ) $ 5.69 Diluted $ 2.17 $ (0.03 ) $ 2.14 $ 5.80 $ (0.13 ) $ 5.67 Consolidated Statements of Comprehensive Income (Loss) Three Months Ended June 30, 2017 Nine Months Ended June 30, 2017 (in millions) As Reported Adjustment As Revised As Reported Adjustment As Revised Total comprehensive income (loss) $ 360 $ (3 ) $ 357 $ 399 $ (12 ) $ 387 Comprehensive income (loss) attributable to Adient 337 (3 ) 334 328 (12 ) 316 Consolidated Statements of Cash Flows Nine Months Ended June 30, 2017 (in millions) As Reported Adjustment As Revised Operating Activities Net income (loss) $ 613 $ (12 ) $ 601 Equity in earnings of partially-owned affiliates, net of dividends received (229 ) 12 (217 ) Cash provided (used) by operating activities 300 — 300 In the second quarter of fiscal 2018, Adient recorded expense of $8 million for an out of period adjustment, primarily impacting cost of goods sold, to correct a prior period error related to an unrecorded obligation. Adient has concluded that this adjustment was not material to previously reported financial statements nor to current or estimated full year fiscal 2018 results. Earnings Per Share The following table shows the computation of basic and diluted earnings per share: Three Months Ended Nine Months Ended (in millions, except per share data) 2018 2017 2018 2017 Numerator: Net income (loss) attributable to Adient $ 54 $ 201 $ (330 ) $ 533 Denominator: Shares outstanding 93.4 93.4 93.3 93.6 Effect of dilutive securities 0.3 0.5 — 0.4 Diluted shares 93.7 93.9 93.3 94.0 Earnings per share: Basic $ 0.58 $ 2.15 $ (3.54 ) $ 5.69 Diluted $ 0.58 $ 2.14 $ (3.54 ) $ 5.67 Potentially dilutive securities whose effect would have been antidilutive are excluded from the computation of diluted earnings per share. The impact of excluding antidilutive securities was insignificant for all periods presented. Receivables Receivables consist of amounts billed and currently due from customers and revenues that have been recognized for accounting purposes but not yet billed to customers. Adient extends credit to customers in the normal course of business and maintains an allowance for doubtful accounts resulting from the inability or unwillingness of customers to make required payments. The allowance for doubtful accounts is based on historical experience, existing economic conditions and any specific customer collection issues Adient has identified. Adient enters into supply chain financing programs in certain foreign jurisdictions to sell accounts receivable without recourse to third-party financial institutions. Sales of accounts receivable are reflected as a reduction of accounts receivable on the consolidated statements of financial position and the proceeds are included in cash flows from operating activities in the consolidated statements of cash flows. During the third quarter of fiscal 2018, Adient entered into an additional €200 million accounts receivable transfer and servicing arrangement. As of June 30, 2018, $94 million has been funded under the program. New Accounting Pronouncements Recently Adopted Accounting Pronouncements In July 2015, the FASB issued ASU No. 2015-11, "Simplifying the Measurement of Inventory." ASU No. 2015-11 requires inventory that is recorded using the first-in, first-out method to be measured at the lower of cost or net realizable value. ASU No. 2015-11 was effective retrospectively for Adient for the quarter ending December 31, 2017. The adoption of this guidance did not have an impact on Adient's consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-07, "Investments-Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting." ASU No. 2016-07 eliminates the requirement that when an investment qualifies for use of the equity method as a result of an increase in the level of ownership interest or degree of influence, an investor must adjust the investment, results of operations, and retained earnings retrospectively. ASU No. 2016-07 was effective prospectively for Adient for increases in the level of ownership interest or degree of influence that result in the adoption of the equity method that occur during or after the quarter ending December 31, 2017. The adoption of this guidance did not impact Adient's consolidated financial statements. In October 2016, the FASB issued ASU No. 2016-17, "Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control." ASU No. 2016-17 changes the evaluation of whether a reporting entity is the primary beneficiary of a Variable Interest Entity (VIE) by changing how a reporting entity that is a single decision maker of a VIE treats indirect interests in the entity held through related parties that are under common control with the reporting entity. ASU No. 2016-17 was effective for Adient for the quarter ended December 31, 2017. The adoption of this guidance did not have an impact on Adient's consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. Under ASU No. 2017-04, goodwill impairment testing is done by comparing the fair value of the reporting unit to its carrying value. If the carrying amount exceeds the fair value, Adient would recognize an impairment charge for the amount that the reporting unit's carrying value exceeds the fair value, not to exceed the total amount of goodwill allocated to that reporting unit. ASU No. 2017-04 eliminates the requirement to determine the fair value of individual assets and liabilities of a reporting unit to measure goodwill impairment. Adient early adopted ASU 2017-04 during the quarter ended March 31, 2018. Refer to Note 4 , " Goodwill and Other Intangible Assets ” for information on the interim goodwill impairment test performed in conjunction with the change in segment reporting. In August 2017, the FASB issued ASU No. 2017-12, Derivatives And Hedging (Topic 815): Targeted Improvements to Accounting for Hedge Activities. The new standard amends the hedge accounting recognition and presentation requirements in ASC 815. ASU No. 2017-12 amends and simplifies existing guidance in order to allow companies to more accurately present the economic effects of risk management activities in the financial statements. As permitted by ASU 2017-12, Adient early adopted this standard in the second quarter of 2018 on a prospective basis. The adoption of this guidance did not have an impact on Adient's consolidated financial statements. Refer to Note 7 , " Derivative Instruments and Hedging Activities ," of the notes to the consolidated financial statements for Adient's derivative and hedging disclosures. In February 2018, the FASB issued ASU No. 2018-02, "Income Statement-Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income." ASU No. 2018-02 gives entities the option to reclassify the stranded tax effects of the Tax Cuts and Jobs Act (the "Act") on items within accumulated other comprehensive income to retained earnings. The standard was early adopted by Adient in the second quarter of fiscal 2018 retrospectively. The adoption of this guidance did not have a material impact on Adient's consolidated financial statements. In March 2018, the FASB issued ASU No. 2018-05, "Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118, Income Tax Accounting Implications of the Tax Cuts and Jobs Act ("SAB 118")." ASU 2018-05 expands income tax accounting and disclosure guidance to include SAB 118 issued by the SEC in December 2017. SAB 118 provides guidance on accounting for the income tax effects of the Act and allows for a measurement period not to exceed one year for companies to finalize the provisional amounts recorded as of December 31, 2017. This standard was adopted in the second quarter of fiscal 2018. Refer to Note 11 , " Income Taxes " of the notes to the consolidated financial statements for Adient's income tax disclosures. Recently Issued Accounting Pronouncements In June 2018, the FASB issues ASU No. 2018-08, "Not-For-Profit Entities (Topic 718): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made", which is intended to clarify and improve the scope and the accounting guidance for contributions received and contributions made. The amendments in ASU No. 2018-08 should assist entities in (1) evaluating whether transactions should be accounted for as contributions (nonreciprocal transaction) within the scope of Topic 958, Not-for-Profit Entities, or as exchange (reciprocal) transactions subject to other guidance and (2) determining whether a contribution is conditional. ASU No. 2018-08 will be effective for Adient for the quarter ending December 31, 2018, with early adoption permitted. Adient is currently assessing the potential impact of adopting this guidance on its consolidated financial statements. In June 2018, the FASB issued ASU No. 2018-07, “Compensation — Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting”, which expands the scope of Topic 718 to include all share-based payment transactions for acquiring goods and services from nonemployees. ASU No. 2018-07 specifies that Topic 718 applies to all share-based payment transactions in which the grantor acquires goods and services to be used or consumed in its own operations by issuing share-based payment awards. ASU NO. 2018-07 also clarifies that Topic 718 does not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under ASC 606. ASU No. 2018-07 will be effective for Adient for the quarter ending December 31, 2019, with early adoption permitted, but no earlier than Adient's adoption of ASC 606. Adient is currently assessing the potential impact of adopting this guidance on its consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)." ASU No. 2014-09 clarifies the principles for recognizing revenue when an entity either enters into a contract with customers to transfer goods or services or enters into a contract for the transfer of non-financial assets. In March 2016 the FASB issued ASU No. 2016-08, "Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)," in April 2016 the FASB issued ASU No. 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing," and in May 2016 the FASB issued ASU No. 2016-12, ‘‘Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients,’’ each of which provide additional clarification on certain topics addressed in ASU No. 2014-09. ASU No. 2016-08, ASU No. 2016-10 and ASU No. 2016-12 follow the same implementation guidelines as ASU No. 2014-09 and ASU No. 2015-14. This guidance will be effective October 1, 2018 for Adient. The accounting changes under the new standard will require new processes and procedures to collect the data required for proper reporting and disclosure. Adient is undergoing its review of the impact of adopting this standard and is developing and executing an implementation plan which will include changes to internal processes and controls. Under current guidance, Adient generally recognizes revenue when products are shipped and risk of loss has transferred to the customer. Under the new standard, the customized nature of some of Adient's products combined with contractual provisions that provide an enforceable right to payment, may require Adient to recognize revenue prior to the product being shipped to the customer. Adient is also assessing pricing provisions contained in certain customer contracts. It is possible that pricing provisions contained in some of Adient's customer contracts may provide the customer with a material right, potentially resulting in a different allocation of the transaction price than under current guidance. Adient expects to expand disclosures in line with the requirements of the new standard. Adient anticipates applying the modified retrospective method which would require Adient to recognize the cumulative effect of initially applying the standard as an adjustment to opening retained earnings at the date of initial application.

Acquisitions and Divestitures

Acquisitions and Divestitures	9 Months Ended
	Jun. 30, 2018
Business Combinations [Abstract]
Acquisitions and Divestitures	2. Acquisitions and Divestitures On January 16, 2018, Adient announced its joint venture with The Boeing Company ("Boeing") called Adient Aerospace, LLC ("Adient Aerospace"). Adient's ownership position in Adient Aerospace will be 50.01% . Adient Aerospace will develop, manufacture, and sell a portfolio of seating products to airlines and aircraft leasing companies for installation on Boeing and other OEM commercial airplanes, for both production line-fit and retrofit configurations. Adient Aerospace's results will be included within the Seating segment. On September 22, 2017, Adient completed the acquisition of Futuris Global Holdings LLC ("Futuris"), a manufacturer of full seating systems, seat frames, seat trim, headrests, armrests and seat bolsters. The acquisition will provide substantial synergies through vertical integration, purchasing and logistics improvements. The acquisition also provided for an immediate manufacturing presence on the west coast of the U.S. to service customers such as Tesla as well as strategic locations in China and Southeast Asia. During the nine months ended June 30, 2018, Adient recorded certain measurement period adjustments related to Futuris which resulted in an increase to goodwill of $6 million . The impact of the Futuris acquisition on consolidated results include $130 million and $366 million of incremental net sales and an immaterial impact on net income for the three and nine months ended June 30, 2018, respectively. The impact of the Guangzhou Adient Automotive Seating Co., Ltd. ("GAAS") consolidation in July 2017 on consolidated results include $89 million and $252 million of incremental net sales and an immaterial impact on net income in the three and nine months ended June 30, 2018, respectively. The purchase price allocations related to Futuris and GAAS are based on preliminary valuations to determine the fair value of the net assets as of the acquisition dates and are subject to final adjustments. Assets held for sale As of June 30, 2018, Adient committed to a plan to sell its Detroit, Michigan properties and its airplanes and is actively marketing the sale of these assets. As a result, these assets have been classified as assets held for sale and were required to be adjusted to the lower of fair value less cost to sell or carrying value. This resulted in an impairment charge of $52 million within restructuring and impairment costs on the consolidated statement of income for the three months ended June 30, 2018, of which $42 million related to Seating assets and $10 million related to corporate assets. The impairment was measured using a market approach utilizing an appraisal to determine fair values of the assets. The inputs utilized in the analyses are classified as Level 3 inputs within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement" and primarily consist of third-party appraisals.

Inventories

Inventories	9 Months Ended
	Jun. 30, 2018
Inventory Disclosure [Abstract]
Inventories	3. Inventories Inventories consisted of the following: (in millions) June 30, 2018 September 30, 2017 Raw materials and supplies $ 570 $ 552 Work-in-process 37 37 Finished goods 167 146 Inventories $ 774 $ 735

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	4. Goodwill and Other Intangible Assets The changes in the carrying amount of goodwill are as follows: (in millions) Seating SS&M Total Balance at September 30, 2017 $ 2,515 $ — $ 2,515 Business acquisitions 6 — 6 Realignment of goodwill (299 ) 299 — Impairment — (299 ) (299 ) Currency translation and other (6 ) — (6 ) Balance at June 30, 2018 $ 2,216 $ — $ 2,216 During the second quarter of fiscal 2018, Adient began reporting three segments: Seating, SS&M and Interiors. Accordingly, goodwill previously reported in the Seating segment has been reallocated to the SS&M segment using a relative fair value approach and subsequently determined to be fully impaired. Refer to Note 12, "Segment Information" for more information on Adient's reportable segments. Adient evaluates its goodwill and intangible assets for impairment on an annual basis, or as facts and circumstances warrant. As a result of the change in reportable segments during the second quarter of fiscal 2018, Adient conducted goodwill impairment analyses of the newly allocated goodwill balances under the new reportable segment structure. Adient performs impairment reviews for its reporting units, which have been determined to be Adient's reportable segments, using a fair value method based on management's judgments and assumptions or third party valuations. The fair value of a reporting unit refers to the price that would be received to sell the unit as a whole in an orderly transaction between market participants at the measurement date. Adient estimated the fair value of each of its reportable segments using both a multiple of EBITDA for the Seating segment and a discounted cash flow analysis approach for SS&M, which utilized Level 3 unobservable inputs. These calculations contain uncertainties as they require management to make assumptions about market comparables, future cash flows, the appropriate discount rate and growth rate to reflect the risk inherent in the future cash flows. The estimated future cash flows reflect management's latest assumptions of the financial projections based on current and anticipated competitive landscape and product profitability based on historical trends. A change in any of these estimates and assumptions could produce a different fair value, which could have a material impact on Adient's results of operations. As a result of the analyses, Adient determined that goodwill associated with the SS&M reportable segment was fully impaired. Consequently, a pre-tax goodwill impairment charge of $299 million was recognized in the three months ended March 31, 2018 in the consolidated statements of income (loss) within the restructuring and impairment costs line item. The goodwill impairment charge represented a triggering event for additional impairment considerations of other long lived assets, including an analysis of the recoverability of long lived assets as of March 31, 2018. No further impairments were identified. Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: June 30, 2018 September 30, 2017 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Intangible assets Patented technology $ 21 $ (14 ) $ 7 $ 30 $ (15 ) $ 15 Customer relationships 539 (92 ) 447 545 (64 ) 481 Trademarks 58 (29 ) 29 59 (26 ) 33 Miscellaneous 30 (12 ) 18 22 (8 ) 14 Total intangible assets $ 648 $ (147 ) $ 501 $ 656 $ (113 ) $ 543 Amortization of other intangible assets for the nine months ended June 30, 2018 and 2017 was $36 million and $13 million , respectively.

Product Warranties

Product Warranties	9 Months Ended
	Jun. 30, 2018
Product Warranties Disclosures [Abstract]
Product Warranties	5. Product Warranties Adient offers warranties to its customers depending upon the specific product and terms of the customer purchase agreement. A typical warranty program requires that Adient replace defective products within a specified time period from the date of sale. Adient records an estimate for future warranty-related costs based on actual historical return rates and other known factors. Based on analysis of return rates and other factors, Adient's warranty provisions are adjusted as necessary. Adient monitors its warranty activity and adjusts its reserve estimates when it is probable that future warranty costs will be different than those estimates. Adient's product warranty liability is recorded in the consolidated statements of financial position in other current liabilities. The changes in Adient's total product warranty liability are as follows: Nine Months Ended (in millions) 2018 2017 Balance at beginning of period $ 19 $ 13 Accruals for warranties issued during the period 2 2 Changes in accruals related to pre-existing warranties (including changes in estimates) (6 ) (1 ) Settlements made (in cash or in kind) during the period (4 ) (5 ) Balance at end of period $ 11 $ 9

Debt and Financing Arrangements

Debt and Financing Arrangements	9 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Debt and Financing Arrangements	6. Debt and Financing Arrangements Debt consisted of the following: (in millions) June 30, 2018 September 30, 2017 Long-term debt: Term Loan A - LIBOR plus 1.75% due in 2021 $ 1,200 $ 1,200 4.875% Notes due in 2026 900 900 3.50% Notes due in 2024 1,162 1,180 European Investment Bank Loan - EURIBOR plus 0.90% due in 2022 192 195 Capital lease obligations 3 4 Other 1 1 Less: debt issuance costs (34 ) (38 ) Gross long-term debt 3,424 3,442 Less: current portion 2 2 Net long-term debt $ 3,422 $ 3,440 Net Financing Charges Adient's net financing charges line item in the consolidated statements of income contained the following components: Three Months Ended Nine Months Ended (in millions) 2018 2017 2018 2017 Interest expense, net of capitalized interest costs $ 38 $ 31 $ 108 $ 96 Banking fees and debt issuance cost amortization 4 2 8 6 Interest income (3 ) (2 ) (5 ) (3 ) Net foreign exchange — — (2 ) — Net financing charges $ 39 $ 31 $ 109 $ 99

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	9 Months Ended
	Jun. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities	7. Derivative Instruments and Hedging Activities Adient selectively uses derivative instruments to reduce Adient's market risk associated with changes in foreign currency. Under Adient's policy, the use of derivatives is restricted to those intended for hedging purposes; the use of any derivative instrument for speculative purposes is strictly prohibited. A description of each type of derivative utilized to manage Adient's risk is included in the following paragraphs. In addition, refer to Note 8 , " Fair Value Measurements ," of the notes to consolidated financial statements for information related to the fair value measurements and valuation methods utilized by Adient for each derivative type. Adient has global operations and participates in the foreign exchange markets to minimize its risk of loss from fluctuations in foreign currency exchange rates. Adient primarily uses foreign currency exchange contracts to hedge certain foreign exchange rate exposures. Adient hedges 70% to 90% of the nominal amount of each of its known foreign exchange transactional exposures. Gains and losses on derivative contracts offset gains and losses on underlying foreign currency exposures. These contracts have been designated as cash flow hedges under ASC 815, "Derivatives and Hedging," and the effective portion of the hedge gains or losses due to changes in fair value are initially recorded as a component of accumulated other comprehensive income (AOCI) and are subsequently reclassified into earnings when the hedged transactions occur and affect earnings. Any ineffective portion of the hedge is reflected in the consolidated statements of income. These contracts were highly effective in hedging the variability in future cash flows attributable to changes in currency exchange rates at June 30, 2018 and September 30, 2017. Adient selectively uses equity swaps to reduce market risk associated with certain of its stock-based compensation plans, such as its deferred compensation plans. The equity swaps are recorded at fair value. Changes in fair value of the equity swaps are reflected in the consolidated statements of income within selling, general and administrative expenses. At June 30, 2018, the €1.0 billion aggregate principal amount of 3.50% euro-denominated unsecured notes due 2024 was designated as a net investment hedge to selectively hedge portions of Adient's net investment in Europe. The currency effects of Adient's euro-denominated bonds are reflected in AOCI account within shareholders' equity attributable to Adient where they offset gains and losses recorded on Adient's net investment in Europe. Adient entered into cross-currency interest rate swaps in the second quarter of fiscal 2018 to selectively hedge portions of its net investment in Europe. The currency effects of the cross-currency interest rate swaps are reflected in the AOCI account within shareholders’ equity attributable to Adient, where they offset gains and losses recorded on Adient’s net investment in Europe. At June 30, 2018, Adient had two cross-currency interest rate swaps outstanding totaling approximately €160 million designated as net investment hedges in Adient’s net investment in Europe. The following table presents the location and fair values of derivative instruments and other amounts used in hedging activities included in Adient's consolidated statements of financial position: Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 (in millions) June 30, September 30, June 30, September 30, Other current assets Foreign currency exchange derivatives $ 2 $ 4 $ 2 $ — Other noncurrent assets Foreign currency exchange derivatives — 1 — — Equity swaps — — — 3 Cross-currency interest rate swaps 13 — — — Total assets $ 15 $ 5 $ 2 $ 3 Other current liabilities Foreign currency exchange derivatives $ 22 $ 6 $ — $ 2 Other noncurrent liabilities Foreign currency exchange derivatives 3 3 — — Equity swaps — — 2 — Long-term debt Foreign currency denominated debt 1,162 1,180 — — Total liabilities $ 1,187 $ 1,189 $ 2 $ 2 Adient enters into International Swaps and Derivatives Associations (ISDA) master netting agreements with counterparties that permit the net settlement of amounts owed under the derivative contracts. The master netting agreements generally provide for net settlement of all outstanding contracts with a counterparty in the case of an event of default or a termination event. Adient has not elected to offset the fair value positions of the derivative contracts recorded in the consolidated statements of financial position. Collateral is generally not required of Adient or the counterparties under the master netting agreements. As of both June 30, 2018 and September 30, 2017, no cash collateral was received or pledged under the master netting agreements. The gross and net amounts of derivative instruments and other amounts used in hedging activities are as follows: Assets Liabilities (in millions) June 30, September 30, June 30, September 30, Gross amount recognized $ 17 $ 8 $ 1,189 $ 1,191 Gross amount eligible for offsetting (3 ) (2 ) (3 ) (2 ) Net amount $ 14 $ 6 $ 1,186 $ 1,189 The following table presents the effective portion of pretax gains (losses) recorded in other comprehensive income related to cash flow hedges: (in millions) Three Months Ended June 30, Nine Months Ended June 30, 2018 2017 2018 2017 Foreign currency exchange derivatives $ (25 ) $ 3 $ (17 ) $ 4 The following table presents the location and amount of the effective portion of pretax gains (losses) on cash flow hedges reclassified from AOCI into Adient's consolidated statements of income: (in millions) Three Months Ended June 30, Nine Months Ended June 30, 2018 2017 2018 2017 Foreign currency exchange derivatives Cost of sales $ (2 ) $ (3 ) $ — $ (13 ) The following table presents the location and amount of pretax gains (losses) on derivatives not designated as hedging instruments recognized in Adient's consolidated statements of income (loss): (in millions) Three Months Ended June 30, Nine Months Ended June 30, 2018 2017 2018 2017 Foreign currency exchange derivatives Cost of sales $ 3 $ (1 ) $ 2 $ (17 ) Foreign currency exchange derivatives Net financing charges (3 ) 1 (5 ) 36 Equity swap Selling, general and administrative (7 ) 1 (22 ) — Total $ (7 ) $ 1 $ (25 ) $ 19 The effective portion of pretax gains (losses) recorded in currency translation adjustment (CTA) within other comprehensive income (loss) related to net investment hedges was $81 million and $27 million for the three and nine months ended June 30, 2018, respectively, and $(71) million and $(21) million for the three and nine months ended June 30, 2017. For the three and nine months ended June 30, 2018 and 2017, no gains or losses were reclassified from CTA into income for Adient's outstanding net investment hedges, and no gains or losses were recognized in income for the ineffective portion of cash flow hedges.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Jun. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements	8. Fair Value Measurements ASC 820, "Fair Value Measurement," defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 also establishes a three-level fair value hierarchy that prioritizes information used in developing assumptions when pricing an asset or liability as follows: Level 1: Observable inputs such as quoted prices in active markets; Level 2: Inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and Level 3: Unobservable inputs where there is little or no market data, which requires the reporting entity to develop its own assumptions. ASC 820 requires the use of observable market data, when available, in making fair value measurements. When inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significant to the fair value measurement. Recurring Fair Value Measurements The following tables present Adient's fair value hierarchy for those assets and liabilities measured at fair value: Fair Value Measurements Using: (in millions) Total as of June 30, 2018 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Other current assets Foreign currency exchange derivatives $ 4 $ — $ 4 $ — Other noncurrent assets Foreign currency exchange derivatives — — — — Cross-currency interest rate swaps 13 — 13 — Total assets $ 17 $ — $ 17 $ — Other current liabilities Foreign currency exchange derivatives $ 22 $ — $ 22 $ — Other noncurrent liabilities Foreign currency exchange derivatives 3 — 3 — Equity swaps 2 — 2 — Total liabilities $ 27 $ — $ 27 $ — Fair Value Measurements Using: (in millions) Total as of September 30, 2017 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Other current assets Foreign currency exchange derivatives $ 4 $ — $ 4 $ — Other noncurrent assets Foreign currency exchange derivatives 1 — 1 — Equity swaps 3 — 3 — Total assets $ 8 $ — $ 8 $ — Other current liabilities Foreign currency exchange derivatives $ 8 $ — $ 8 $ — Other noncurrent liabilities Foreign currency exchange derivatives 3 — 3 — Total liabilities $ 11 $ — $ 11 $ — Valuation Methods Foreign currency exchange derivatives Adient selectively hedges anticipated transactions that are subject to foreign exchange rate risk primarily using foreign currency exchange hedge contracts. The foreign currency exchange derivatives are valued under a market approach using publicized spot and forward prices. Changes in fair value on foreign exchange derivatives accounted for as hedging instruments under ASC 815 are initially recorded as a component of AOCI and are subsequently reclassified into earnings when the hedged transactions occur and affect earnings. These contracts were highly effective in hedging the variability in future cash flows attributable to changes in currency exchange rates at June 30, 2018 and September 30, 2017. The changes in fair value of foreign currency exchange derivatives not designated as hedging instruments under ASC 815 are recorded in the consolidated statements of income. Equity swaps Adient selectively uses equity swaps to reduce market risk associated with certain of its stock-based compensation plans, such as its deferred compensation plans. The equity swaps are recorded at fair value. Changes in fair value of the equity swaps are reflected in the consolidated statements of income within selling, general and administrative expenses. Cross-currency interest rate swaps Adient selectively uses cross-currency interest rate swaps to hedge portions of its net investment in Europe. In March 2018, Adient entered into two floating to floating cross-currency interest rate swaps totaling approximately €160 million designated as net investment hedges in Adient's net investment in Europe.

Equity and Noncontrolling Inter

Equity and Noncontrolling Interests	9 Months Ended
	Jun. 30, 2018
Equity [Abstract]
Equity and Noncontrolling Interests	9. Equity and Noncontrolling Interests (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Parent's Net Investment Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable to Adient Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at September 30, 2016 $ — $ — $ — $ 4,452 $ (276 ) $ 4,176 $ 131 $ 4,307 Net income (loss) — — 468 65 — 533 50 583 Change in Parent's net investment — — — (880 ) — (880 ) — (880 ) Transfers from former Parent — 326 — — — 326 — 326 Reclassification of Parent's net investment and issuance of ordinary shares in connection with separation — 3,637 — (3,637 ) — — — — Foreign currency translation adjustments — — — — (229 ) (229 ) 2 (227 ) Realized and unrealized gains (losses) on derivatives — — — — 12 12 — 12 Dividends declared ($0.275 per share) — — (26 ) — — (26 ) — (26 ) Repurchase and retirement of ordinary shares — (40 ) — — — (40 ) — (40 ) Dividends attributable to noncontrolling interests — — — — — — (41 ) (41 ) Change in noncontrolling interest share — — — — — — 5 5 Share based compensation — 9 — — — 9 — 9 Balance at June 30, 2017 $ — $ 3,932 $ 442 $ — $ (493 ) $ 3,881 $ 147 $ 4,028 Balance at September 30, 2017 $ — $ 3,942 $ 734 $ — $ (397 ) $ 4,279 $ 313 $ 4,592 Net income (loss) — — (330 ) — — (330 ) 45 (285 ) Foreign currency translation adjustments — — — — (32 ) (32 ) — (32 ) Realized and unrealized gains (losses) on derivatives — — — — (18 ) (18 ) — (18 ) Employee retirement plans — — — — — — — — Dividends declared ($0.825 per share) — — (77 ) — — (77 ) — (77 ) Dividends attributable to noncontrolling interests — — — — — — (46 ) (46 ) Change in noncontrolling interest share — — — — — — 1 1 Share based compensation — 15 — — — 15 — 15 Other — 3 — — — 3 — 3 Balance at June 30, 2018 $ — $ 3,960 $ 327 $ — $ (447 ) $ 3,840 $ 313 $ 4,153 The change in Parent's net investment during the fiscal quarter ended December 31, 2016 includes all intercompany activity with the former Parent prior to separation, including a $1.5 billion non-cash settlement. In September 2017, Adient declared a dividend of $0.275 per ordinary share, which was paid in November 2017. In November 2017, Adient declared a dividend of $0.275 per ordinary share, which was paid in February 2018. In March 2018, Adient declared a dividend of $0.275 per ordinary share, which was paid in May 2018. In June 2018, Adient declared a dividend of $0.275 per ordinary share, which is payable in August 2018. The following table presents changes in AOCI attributable to Adient: Three Months Ended Nine Months Ended (in millions) 2018 2017 2018 2017 Foreign currency translation adjustments Balance at beginning of period $ (195 ) $ (619 ) $ (398 ) $ (260 ) Aggregate adjustment for the period, net of tax (235 ) 130 (32 ) (229 ) Balance at end of period (430 ) (489 ) (430 ) (489 ) Realized and unrealized gains (losses) on derivatives Balance at beginning of period 3 (5 ) 3 (14 ) Current period changes in fair value, net of tax (20 ) — (18 ) 1 Reclassification to income, net of tax* 2 3 — 11 Balance at end of period (15 ) (2 ) (15 ) (2 ) Pension and postretirement plans Balance at beginning of period 7 (2 ) (2 ) (2 ) Net reclassifications to AOCI (9 ) — — — Balance at end of period (2 ) (2 ) (2 ) (2 ) Accumulated other comprehensive income (loss), end of period $ (447 ) $ (493 ) $ (447 ) $ (493 ) * Refer to Note 7 , " Derivative Instruments and Hedging Activities ," of the notes to consolidated financial statements for disclosure of the line items on the consolidated statements of income affected by reclassifications from AOCI into income related to derivatives. The following table presents changes in the redeemable noncontrolling interests: Three Months Ended Nine Months Ended (in millions) 2018 2017 2018 2017 Beginning balance $ 39 $ 46 $ 28 $ 34 Net income 3 6 19 18 Foreign currency translation adjustments (2 ) 1 — 1 Dividends 1 (31 ) (7 ) (31 ) Change in noncontrolling interest share — — 1 — Ending balance $ 41 $ 22 $ 41 $ 22

Restructuring and Impairment Co

Restructuring and Impairment Costs	9 Months Ended
	Jun. 30, 2018
Restructuring and Related Activities [Abstract]
Restructuring and Impairment Costs	10. Restructuring and Impairment Costs To better align its resources with its growth 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. In fiscal 2018, Adient committed to a restructuring plan ("2018 Plan") of $43 million that was offset by $17 million of underspend in the 2016 Plan and $5 million of underspend related to prior plan years. Of the restructuring costs recorded, $27 million relates to the SS&M segment and $16 million relates to the Seating segment. The restructuring actions relate to cost reduction initiatives and consist primarily of workforce reductions. The restructuring actions are expected to be substantially completed by fiscal 2019. The following table summarizes the changes in Adient's 2018 Plan reserve: (in millions) Employee Severance and Termination Benefits Other Currency Total Original Reserve $ 43 $ — $ — $ 43 Utilized—cash (7 ) (2 ) — (9 ) Utilized—noncash — — (2 ) (2 ) Balance at June 30, 2018 $ 36 $ (2 ) $ (2 ) $ 32 In fiscal 2017, Adient committed to a restructuring plan ("2017 Plan") within the Seating segment and recorded $46 million of restructuring and impairment costs in the consolidated statements of income. This is the total amount expected to be incurred for this restructuring plan. The restructuring actions relate to cost reduction initiatives and consist primarily of workforce reductions and plant closures. The restructuring actions are expected to be substantially complete in fiscal 2018. Adient maintained $11 million of Futuris restructuring reserves as of September 30, 2017, all of which was paid during the three months ended December 31, 2017. The following table summarizes the changes in Adient's 2017 Plan reserve: (in millions) Employee Severance and Termination Benefits Other Currency Total Original Reserve $ 42 $ 4 $ — $ 46 Utilized—cash (4 ) (4 ) — (8 ) Balance at September 30, 2017 38 — — 38 Utilized—cash (17 ) — — (17 ) Balance at June 30, 2018 $ 21 $ — $ — $ 21 In fiscal 2016, Adient committed to a restructuring plan ("2016 Plan") and recorded $332 million of restructuring and impairment costs in the consolidated statements of income. This is the total amount expected to be incurred for this restructuring plan. The restructuring actions relate to cost reduction initiatives and consist primarily of workforce reductions, plant closures and asset impairments. Of the restructuring and impairment costs recorded, $217 million relates to the Seating segment, $98 million relates to the SS&M segment and $17 million relates to the Interiors segment. The asset impairment charge recorded during fiscal 2016 related primarily to information technology assets within the Seating segment that will not be used going forward by Adient. The restructuring actions are expected to be substantially complete in fiscal 2020. Since the announcement of the 2016 Plan in fiscal 2016, Adient has experienced lower employee severance and termination benefit cash payouts than previously calculated of approximately $17 million , due to changes in cost reduction actions. The planned workforce reductions disclosed for the 2016 Plan have been updated for Adient's revised actions. The following table summarizes the changes in Adient's 2016 Plan reserve: (in millions) Employee Severance and Termination Benefits Long-Lived Asset Impairments Other Currency Total Original Reserve $ 223 $ 87 $ 22 $ — $ 332 Utilized—cash (29 ) — (1 ) — (30 ) Utilized—noncash — (87 ) — (2 ) (89 ) Balance at September 30, 2016 194 — 21 (2 ) 213 Utilized—cash (48 ) — (12 ) — (60 ) Utilized—noncash — — — 7 7 Balance at September 30, 2017 146 — 9 5 160 Noncash adjustment—underspend (17 ) — — — (17 ) Utilized—cash (57 ) — (3 ) — (60 ) Utilized—noncash — — — (1 ) (1 ) Balance at June 30, 2018 $ 72 $ — $ 6 $ 4 $ 82 Adient's fiscal 2018, 2017 and 2016 restructuring plans included workforce reductions of approximately 5,900 . Restructuring charges associated with employee severance and termination benefits are paid over the severance period granted to each employee or on a lump sum basis in accordance with individual severance agreements. As of June 30, 2018, approximately 3,300 of the employees have been separated from Adient pursuant to the restructuring plans. In addition, the restructuring plans included eighteen plant closures. As of June 30, 2018, fourteen of the eighteen plants have been closed. Adient's management closely monitors its overall cost structure and continually analyzes each of its businesses for opportunities to consolidate current operations, improve operating efficiencies and locate facilities in low cost countries in close proximity to customers. This ongoing analysis includes a review of its manufacturing, engineering, purchasing and administrative functions, as well as the overall global footprint for all its businesses. Because of the importance of new vehicle sales by major automotive manufacturers to operations, Adient is affected by the general business conditions in the automotive industry. Future adverse developments in the automotive industry could impact Adient's liquidity position, lead to impairment charges and/or require additional restructuring of its operations.

Income Taxes

Income Taxes	9 Months Ended
	Jun. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes In calculating the provision for income taxes, Adient uses an estimate of the annual effective tax rate based upon the facts and circumstances known at each interim period. On a quarterly basis, the actual effective tax rate is adjusted, as appropriate, based on changes in facts and circumstances, if any, as compared to those forecasted at the beginning of the fiscal year and each interim period thereafter. For the three and nine months ended June 30, 2018, Adient’s income tax expense (benefit) was $(13) million equating to an effective tax rate of negative 22% and $224 million equating to an effective tax rate of negative 533% , respectively. The three month income tax benefit was lower than the statutory rate impact of 12.5% primarily due to a decrease in the estimated annual effective tax rate and a held for sale asset impairment benefit, partially offset by foreign exchange. The nine month income tax expense was higher than the statutory rate impact primarily due to the charge to recognize the impact of the U.S. tax reform legislation. For the three and nine months ended June 30, 2017, Adient’s effective tax rates were 15% . The effective rates were higher than the statutory rate primarily due to foreign tax rate differentials and a tax law change in Hungary, partially offset by benefits from global tax planning. Valuation Allowances Adient reviews the realizability of its deferred tax assets on a quarterly basis, or whenever events or changes in circumstances indicate that a review is required. In determining the requirement for a valuation allowance, the historical and projected financial results of the legal entity or combined group recording the net deferred tax asset are considered, along with any other positive or negative evidence. All of the factors that Adient considers in evaluating whether and when to establish or release all or a portion of the deferred tax asset valuation allowance involve significant judgment. Since future financial results may differ from previous estimates, periodic adjustments to Adient's valuation allowances may be necessary. If Adient's operating performance continues to be negatively impacted and actual results differ significantly from current or prior estimates, Adient may conclude that it is more likely than not that a material portion of our deferred tax assets will not be realized. As such, it is possible that a change to valuation allowances in certain jurisdictions may result in a material increase to income tax expense during the next twelve months. In addition, the effective tax rate in subsequent periods would also increase. Uncertain Tax Positions At June 30, 2018, Adient had gross tax effected unrecognized tax benefits of $184 million , essentially all of which, if recognized, would impact the effective tax rate. Total net accrued interest at June 30, 2018 was approximately $5 million (net of tax benefit). The interest and penalties accrued during the three and nine months ended June 30, 2018 was not material. Adient recognizes interest and penalties related to unrecognized tax benefits as a component of income tax expense. Impacts of Tax Legislation and Change in Statutory Tax Rates On December 22, 2017, the Act was signed and enacted into law, and is effective for tax years beginning on or after January 1, 2018, with the exception of certain provisions. As a fiscal year taxpayer, Adient will not be subject to the majority of the provisions until fiscal year 2019, however the statutory tax rate reduction is effective January 1, 2018. The Act reduces the U.S. corporate tax rate from 35% to 21% . Adient’s fiscal 2018 estimated annual effective tax rate reflects the benefit from the reduced rate of 24.5% resulting from the application of Internal Revenue Code, Section 15 which provides for a proration of the newly enacted rate during this fiscal year. This benefit is offset by a non-cash estimated tax expense of $150 million related to the remeasurement of Adient’s net deferred tax assets at the lower statutory rate, which could materially change, a non-cash estimated tax expense of $100 million related to recording a valuation allowance to reflect the reduced benefit Adient expects to realize as a result of being subject to the Base Erosion and Anti-avoidance Tax ("BEAT"), and an estimated cash tax expense of $8 million related to the transition tax imposed on previously untaxed earnings and profits. Adient is projecting that it will be subject to BEAT, a parallel tax system, for the foreseeable future. In accordance with Staff Accounting Bulletin No. 118, Adient is disclosing the estimated income tax impact. Although the $258 million tax expense represents what Adient believes is a reasonable estimate of the impact of the income tax effects of the Act on its consolidated financial statements as of June 30, 2018, it is a provisional amount and will be impacted by Adient’s on-going analysis of the legislation and the full year fiscal 2018 financial results. The Act makes broad and complex changes to the U.S. tax code, and in certain instances, lacks clarity and is subject to interpretation until additional Internal Revenue Service guidance is issued. The ultimate impact of the Act may differ from Adient's estimates due to changes in the interpretations and assumptions made as well as any forthcoming regulatory guidance. Adient will continue to assess the provisions of the Act and the anticipated impact to income tax expense and will disclose the anticipated impact on its consolidated financial statements in future financial filings. Any adjustments to these provisional amounts will be reported as a component of income tax expense (benefit) in the reporting period in which any such adjustments are determined, which will be no later than the first quarter of fiscal 2019. Other tax legislation was adopted during the quarter in various jurisdictions, which did not have a material impact on Adient’s consolidated financial statements. In the first quarter of fiscal 2017, Hungary passed the 2017 tax bill which reduced the corporate income tax rate to a flat 9% rate. As a result of the law change, Adient recorded income tax expense of $5 million related to the write down of deferred tax assets. Other Tax Matters During the third quarter of fiscal 2018, Adient recognized a pre-tax impairment charge of $52 million related to assets classified as held for sale. Refer to Note 2, "Acquisitions and Divestitures," of the notes to the consolidated financial statements for additional information. The tax benefit associated with the impairment charge was $15 million . During the second quarter of fiscal 2018, Adient recognized a pre-tax goodwill impairment charge of $299 million related to the SS&M reportable segment. Refer to Note 4, "Goodwill and Other Intangible Assets," of the notes to the consolidated financial statements for additional information. The tax benefit associated with the goodwill impairment charge was $20 million .

Segment Information

Segment Information	9 Months Ended
	Jun. 30, 2018
Segment Reporting [Abstract]
Segment Information	12. Segment Information During the second quarter of fiscal 2018, Adient restructured certain of its management organization in response to the challenges faced in the seat structures and mechanisms business, resulting in a realignment of its reportable segments. Adient also began using an adjusted EBITDA metric to assess the performance of its segments and ceased allocating certain corporate-related costs to its segments. Prior period segment information has been recast to align with this change in organizational structure, the use of a new performance metric and to reflect unallocated corporate-related costs. Pursuant to this change, Adient now operates in the following three reportable segments for financial reporting purposes: • Seating: This segment produces complete seat systems for automotive and other mobility applications, as well as certain components of complete seat systems, such as foam, trim and fabric. • Seat Structures & Mechanisms (SS&M): This segment produces seat structures and mechanisms for inclusion in complete seat systems that are produced by Adient or others. • Interiors: This segment, derived from Adient's global automotive interiors joint ventures, produces instrument panels, floor consoles, door panels, overhead consoles, cockpit systems, decorative trim and other products. Adient evaluates the performance of its reportable segments using an adjusted EBITDA metric defined as income before income taxes and noncontrolling interests, excluding net financing charges, qualified restructuring and impairment costs, restructuring related-costs, incremental "Becoming Adient" costs, separation costs, net mark-to-market adjustments on pension and postretirement plans, transaction gains/losses, purchase accounting amortization, depreciation, stock-based compensation and other non-recurring items ("Adjusted EBITDA"). Also, certain corporate-related costs are not allocated to the segments. The reportable segments are consistent with how management views the markets served by Adient and reflect the financial information that is reviewed by its chief operating decision maker. Financial information relating to Adient's reportable segments is as follows: Three Months Ended June 30, Nine Months Ended June 30, (in millions) 2018 2017 (1) 2018 2017 (1) Net Sales Seating $ 4,027 $ 3,620 $ 11,955 $ 11,137 SS&M 783 713 2,298 2,140 Eliminations (316 ) (326 ) (959 ) (1,043 ) Total net sales $ 4,494 $ 4,007 $ 13,294 $ 12,234 Three Months Ended June 30, Nine Months Ended June 30, (in millions) 2018 2017 (1) 2018 2017 (1) Adjusted EBITDA Seating $ 344 $ 413 $ 1,110 $ 1,175 SS&M (18 ) 31 (134 ) 78 Interiors 19 19 56 71 Corporate-related costs (2) (26 ) (39 ) (83 ) (109 ) Becoming Adient costs (3) (12 ) (20 ) (50 ) (58 ) Separation costs (4) — — — (10 ) Restructuring and impairment costs (57 ) — (372 ) (6 ) Purchase accounting amortization (5) (17 ) (10 ) (52 ) (29 ) Restructuring related charges (6) (20 ) (10 ) (43 ) (28 ) Depreciation (7) (101 ) (83 ) (294 ) (244 ) Stock based compensation (8) (12 ) (8 ) (34 ) (23 ) Other items (9) (1 ) — (37 ) (13 ) Earnings before interest and income taxes 99 293 67 804 Net financing charges (39 ) (31 ) (109 ) (99 ) Income before income taxes $ 60 $ 262 $ (42 ) $ 705 (1) Amounts presented have been revised from what was previously reported to correctly report net sales, equity income and total assets as discussed in Note 1, "Basis of Presentation and Summary of Significant Accounting Policies". (2) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal, finance and marketing. (3) Reflects incremental expenses associated with becoming an independent company, including non-cash costs of $1 million and $12 million in the three and nine months ended June 30, 2018, respectively, and non-cash costs of $4 million and $23 million in the three and nine months ended June 30, 2017, respectively. (4) Reflects expenses associated with and incurred prior to the separation from the former Parent. (5) Reflects amortization of intangible assets including those related to partially owned affiliates recorded within equity income. (6) Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420. (7) For the nine months ended June 30, 2018, depreciation excludes $6 million, which is included in restructuring related charges discussed above. For the nine months ended June 30, 2017, depreciation excludes $4 million which is included in Becoming Adient costs discussed above. (8) For the nine months ended June 30, 2018 and 2017, stock based compensation excludes $9 million and $10 million, respectively. These amounts are included in Becoming Adient costs discussed above. (9) Reflects $6 million of integration-related costs associated with Futuris and $4 million of non-recurring consulting fees related to SS&M, partially offset by $9 million of income primarily related to the other post-employment benefits ("OPEB") plan termination for the three months ended June 30, 2018. In addition to these items, $13 million of integration-related costs associated with Futuris, $8 million for the U.S. tax reform impact at YFAI, $8 million of out of period adjustments and $7 million of non-recurring consulting fees related to SS&M are included in the nine months ended June 30, 2018. Reflects primarily $12 million of initial funding of the Adient foundation for the nine months ended June 30, 2017.

Nonconsolidated Partially-Owned

Nonconsolidated Partially-Owned Affiliates	9 Months Ended
	Jun. 30, 2018
Equity Method Investments and Joint Ventures [Abstract]
Nonconsolidated Partially-Owned Affiliates	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 June 30, 2018 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 nine months ended June 30, 2018 and 2017. Adient maintains total investments in partially-owned affiliates of $1.8 billion and $1.8 billion at June 30, 2018 and September 30, 2017, respectively. Operating information for nonconsolidated partially-owned affiliates is as follows: Nine Months Ended June 30, (in millions) 2018 2017 (1) Net sales $ 14,038 $ 12,890 Gross profit $ 1,689 $ 1,588 Operating income $ 773 $ 880 Net income $ 624 $ 772 Net income attributable to the entity $ 609 $ 724 (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 $24 million for the nine months ended June 30, 2017.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Jun. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	14. Commitments and Contingencies Adient accrues for potential environmental liabilities when it is probable a liability has been incurred and the amount of the liability is reasonably estimable. Reserves for environmental liabilities totaled $8 million at June 30, 2018 and $9 million September 30, 2017. Adient reviews the status of its environmental sites on a quarterly basis and adjusts its reserves accordingly. Such potential liabilities accrued by Adient do not take into consideration possible recoveries of future insurance proceeds. They do, however, take into account the likely share other parties will bear at remediation sites. It is difficult to estimate Adient's ultimate level of liability at many remediation sites due to the large number of other parties that may be involved, the complexity of determining the relative liability among those parties, the uncertainty as to the nature and scope of the investigations and remediation to be conducted, the uncertainty in the application of law and risk assessment, the various choices and costs associated with diverse technologies that may be used in corrective actions at the sites, and the often quite lengthy periods over which eventual remediation may occur. Nevertheless, Adient does not currently believe that any claims, penalties or costs in connection with known environmental matters will have a material adverse effect on Adient's financial position, results of operations or cash flows. Adient is involved in various lawsuits, claims and proceedings incident to the operation of its businesses, including those pertaining to product liability, casualty environmental, safety and health, intellectual property, employment, commercial and contractual matters, and various other matters. Although the outcome of any such lawsuit, claim or proceeding cannot be predicted with certainty and some may be disposed of unfavorably to Adient, it is management's opinion that none of these will have a material adverse effect on Adient's financial position, results of operations or cash flows. Costs related to such matters were not material to the periods presented.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
Related Party Transactions	15. Related Party Transactions In the ordinary course of business, Adient enters into transactions with related parties, such as equity affiliates. Such transactions consist of facility management services, the sale or purchase of goods and other arrangements. Subsequent to the separation, transactions with the former Parent and its businesses represent third-party transactions. The following table sets forth the net sales to and purchases from related parties included in the consolidated statements of income: Nine Months Ended (in millions) 2018 2017 Net sales $ 303 $ 300 Cost of sales 467 377 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) June 30, 2018 September 30, 2017 Accounts receivable $ 121 $ 129 Accounts payable 170 104 Loans to affiliates (11 ) — Average receivable and payable balances with related parties remained consistent with the period end balances shown above. Allocations from Former Parent During fiscal 2017, allocations from the former Parent were insignificant. During fiscal 2017, Adient and the former Parent finalized the reconciliation of working capital and other accounts and the net amount due from the former Parent of $87 million was settled during the quarter ended March 31, 2017 in accordance with the separation agreement. The impact of the settlement is reflected within additional paid-in capital.

Basis of Presentation and Sum23

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Receivables	Receivables Receivables consist of amounts billed and currently due from customers and revenues that have been recognized for accounting purposes but not yet billed to customers. Adient extends credit to customers in the normal course of business and maintains an allowance for doubtful accounts resulting from the inability or unwillingness of customers to make required payments. The allowance for doubtful accounts is based on historical experience, existing economic conditions and any specific customer collection issues Adient has identified. Adient enters into supply chain financing programs in certain foreign jurisdictions to sell accounts receivable without recourse to third-party financial institutions. Sales of accounts receivable are reflected as a reduction of accounts receivable on the consolidated statements of financial position and the proceeds are included in cash flows from operating activities in the consolidated statements of cash flows.
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements are presented on a consolidated basis and include all of the accounts and operations of Adient and its consolidated subsidiaries. Intercompany accounts and transactions have been eliminated. The consolidated financial statements reflect all adjustments, which are normal and recurring in nature, necessary for fair financial statement presentation. The preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in these consolidated financial statements and accompanying notes. Actual results could differ materially from those estimates. The interim consolidated financial statements and accompanying notes are unaudited and should be read in conjunction with Adient’s annual consolidated financial statements and the notes thereto included in its Annual Report on Form 10-K for the fiscal year ended September 30, 2017. During the second quarter of fiscal 2018, Adient changed its reportable segments to Seating, Seat Structures and Mechanisms ("SS&M"), and Interiors. As a result, the prior period presentation of reportable segments has been recast to conform to the current segment reporting structure. Refer to Note 12 , " Segment Information " for additional information on Adient's reportable segments.
New Accounting Pronouncements	New Accounting Pronouncements Recently Adopted Accounting Pronouncements In July 2015, the FASB issued ASU No. 2015-11, "Simplifying the Measurement of Inventory." ASU No. 2015-11 requires inventory that is recorded using the first-in, first-out method to be measured at the lower of cost or net realizable value. ASU No. 2015-11 was effective retrospectively for Adient for the quarter ending December 31, 2017. The adoption of this guidance did not have an impact on Adient's consolidated financial statements. In March 2016, the FASB issued ASU No. 2016-07, "Investments-Equity Method and Joint Ventures (Topic 323): Simplifying the Transition to the Equity Method of Accounting." ASU No. 2016-07 eliminates the requirement that when an investment qualifies for use of the equity method as a result of an increase in the level of ownership interest or degree of influence, an investor must adjust the investment, results of operations, and retained earnings retrospectively. ASU No. 2016-07 was effective prospectively for Adient for increases in the level of ownership interest or degree of influence that result in the adoption of the equity method that occur during or after the quarter ending December 31, 2017. The adoption of this guidance did not impact Adient's consolidated financial statements. In October 2016, the FASB issued ASU No. 2016-17, "Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control." ASU No. 2016-17 changes the evaluation of whether a reporting entity is the primary beneficiary of a Variable Interest Entity (VIE) by changing how a reporting entity that is a single decision maker of a VIE treats indirect interests in the entity held through related parties that are under common control with the reporting entity. ASU No. 2016-17 was effective for Adient for the quarter ended December 31, 2017. The adoption of this guidance did not have an impact on Adient's consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment. Under ASU No. 2017-04, goodwill impairment testing is done by comparing the fair value of the reporting unit to its carrying value. If the carrying amount exceeds the fair value, Adient would recognize an impairment charge for the amount that the reporting unit's carrying value exceeds the fair value, not to exceed the total amount of goodwill allocated to that reporting unit. ASU No. 2017-04 eliminates the requirement to determine the fair value of individual assets and liabilities of a reporting unit to measure goodwill impairment. Adient early adopted ASU 2017-04 during the quarter ended March 31, 2018. Refer to Note 4 , " Goodwill and Other Intangible Assets ” for information on the interim goodwill impairment test performed in conjunction with the change in segment reporting. In August 2017, the FASB issued ASU No. 2017-12, Derivatives And Hedging (Topic 815): Targeted Improvements to Accounting for Hedge Activities. The new standard amends the hedge accounting recognition and presentation requirements in ASC 815. ASU No. 2017-12 amends and simplifies existing guidance in order to allow companies to more accurately present the economic effects of risk management activities in the financial statements. As permitted by ASU 2017-12, Adient early adopted this standard in the second quarter of 2018 on a prospective basis. The adoption of this guidance did not have an impact on Adient's consolidated financial statements. Refer to Note 7 , " Derivative Instruments and Hedging Activities ," of the notes to the consolidated financial statements for Adient's derivative and hedging disclosures. In February 2018, the FASB issued ASU No. 2018-02, "Income Statement-Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income." ASU No. 2018-02 gives entities the option to reclassify the stranded tax effects of the Tax Cuts and Jobs Act (the "Act") on items within accumulated other comprehensive income to retained earnings. The standard was early adopted by Adient in the second quarter of fiscal 2018 retrospectively. The adoption of this guidance did not have a material impact on Adient's consolidated financial statements. In March 2018, the FASB issued ASU No. 2018-05, "Income Taxes (Topic 740): Amendments to SEC Paragraphs Pursuant to SEC Staff Accounting Bulletin No. 118, Income Tax Accounting Implications of the Tax Cuts and Jobs Act ("SAB 118")." ASU 2018-05 expands income tax accounting and disclosure guidance to include SAB 118 issued by the SEC in December 2017. SAB 118 provides guidance on accounting for the income tax effects of the Act and allows for a measurement period not to exceed one year for companies to finalize the provisional amounts recorded as of December 31, 2017. This standard was adopted in the second quarter of fiscal 2018. Refer to Note 11 , " Income Taxes " of the notes to the consolidated financial statements for Adient's income tax disclosures. Recently Issued Accounting Pronouncements In June 2018, the FASB issues ASU No. 2018-08, "Not-For-Profit Entities (Topic 718): Clarifying the Scope and the Accounting Guidance for Contributions Received and Contributions Made", which is intended to clarify and improve the scope and the accounting guidance for contributions received and contributions made. The amendments in ASU No. 2018-08 should assist entities in (1) evaluating whether transactions should be accounted for as contributions (nonreciprocal transaction) within the scope of Topic 958, Not-for-Profit Entities, or as exchange (reciprocal) transactions subject to other guidance and (2) determining whether a contribution is conditional. ASU No. 2018-08 will be effective for Adient for the quarter ending December 31, 2018, with early adoption permitted. Adient is currently assessing the potential impact of adopting this guidance on its consolidated financial statements. In June 2018, the FASB issued ASU No. 2018-07, “Compensation — Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting”, which expands the scope of Topic 718 to include all share-based payment transactions for acquiring goods and services from nonemployees. ASU No. 2018-07 specifies that Topic 718 applies to all share-based payment transactions in which the grantor acquires goods and services to be used or consumed in its own operations by issuing share-based payment awards. ASU NO. 2018-07 also clarifies that Topic 718 does not apply to share-based payments used to effectively provide (1) financing to the issuer or (2) awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under ASC 606. ASU No. 2018-07 will be effective for Adient for the quarter ending December 31, 2019, with early adoption permitted, but no earlier than Adient's adoption of ASC 606. Adient is currently assessing the potential impact of adopting this guidance on its consolidated financial statements. In May 2014, the FASB issued ASU No. 2014-09, "Revenue from Contracts with Customers (Topic 606)." ASU No. 2014-09 clarifies the principles for recognizing revenue when an entity either enters into a contract with customers to transfer goods or services or enters into a contract for the transfer of non-financial assets. In March 2016 the FASB issued ASU No. 2016-08, "Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)," in April 2016 the FASB issued ASU No. 2016-10, "Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing," and in May 2016 the FASB issued ASU No. 2016-12, ‘‘Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients,’’ each of which provide additional clarification on certain topics addressed in ASU No. 2014-09. ASU No. 2016-08, ASU No. 2016-10 and ASU No. 2016-12 follow the same implementation guidelines as ASU No. 2014-09 and ASU No. 2015-14. This guidance will be effective October 1, 2018 for Adient. The accounting changes under the new standard will require new processes and procedures to collect the data required for proper reporting and disclosure. Adient is undergoing its review of the impact of adopting this standard and is developing and executing an implementation plan which will include changes to internal processes and controls. Under current guidance, Adient generally recognizes revenue when products are shipped and risk of loss has transferred to the customer. Under the new standard, the customized nature of some of Adient's products combined with contractual provisions that provide an enforceable right to payment, may require Adient to recognize revenue prior to the product being shipped to the customer. Adient is also assessing pricing provisions contained in certain customer contracts. It is possible that pricing provisions contained in some of Adient's customer contracts may provide the customer with a material right, potentially resulting in a different allocation of the transaction price than under current guidance. Adient expects to expand disclosures in line with the requirements of the new standard. Adient anticipates applying the modified retrospective method which would require Adient to recognize the cumulative effect of initially applying the standard as an adjustment to opening retained earnings at the date of initial application.

Basis of Presentation and Sum24

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Jun. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Carrying Amounts and Classifications of Assets and Liabilities for Consolidated VIEs	The carrying amounts and classification of assets (none of which are restricted) and liabilities included in Adient's consolidated statements of financial position for the consolidated VIEs are as follows: (in millions) June 30, 2018 September 30, 2017 Current assets $ 242 $ 232 Noncurrent assets 65 56 Total assets $ 307 $ 288 Current liabilities $ 220 $ 169 Total liabilities $ 220 $ 169
Schedule of Revisions	The following tables show the impact of these revisions on impacted line items from Adient's consolidated financial statements. Consolidated Statements of Income (Loss) Three Months Ended June 30, 2017 Nine Months Ended June 30, 2017 (in millions, except per share data) As Reported Adjustment As Revised As Reported Adjustment As Revised Net sales $ 4,017 $ (10 ) $ 4,007 $ 12,267 $ (33 ) $ 12,234 Cost of sales 3,646 (10 ) 3,636 11,167 (33 ) 11,134 Gross profit 371 — 371 1,100 — 1,100 Equity income 94 (3 ) 91 286 (12 ) 274 Earnings before interest and income taxes 296 (3 ) 293 816 (12 ) 804 Income before income taxes 265 (3 ) 262 717 (12 ) 705 Net income (loss) 226 (3 ) 223 613 (12 ) 601 Net income (loss) attributable to Adient 204 (3 ) 201 545 (12 ) 533 Earnings per share: Basic $ 2.18 $ (0.03 ) $ 2.15 $ 5.82 $ (0.13 ) $ 5.69 Diluted $ 2.17 $ (0.03 ) $ 2.14 $ 5.80 $ (0.13 ) $ 5.67 Consolidated Statements of Comprehensive Income (Loss) Three Months Ended June 30, 2017 Nine Months Ended June 30, 2017 (in millions) As Reported Adjustment As Revised As Reported Adjustment As Revised Total comprehensive income (loss) $ 360 $ (3 ) $ 357 $ 399 $ (12 ) $ 387 Comprehensive income (loss) attributable to Adient 337 (3 ) 334 328 (12 ) 316 Consolidated Statements of Cash Flows Nine Months Ended June 30, 2017 (in millions) As Reported Adjustment As Revised Operating Activities Net income (loss) $ 613 $ (12 ) $ 601 Equity in earnings of partially-owned affiliates, net of dividends received (229 ) 12 (217 ) Cash provided (used) by operating activities 300 — 300
Schedule of Computation of Basic and Diluted Earnings Per Share	The following table shows the computation of basic and diluted earnings per share: Three Months Ended Nine Months Ended (in millions, except per share data) 2018 2017 2018 2017 Numerator: Net income (loss) attributable to Adient $ 54 $ 201 $ (330 ) $ 533 Denominator: Shares outstanding 93.4 93.4 93.3 93.6 Effect of dilutive securities 0.3 0.5 — 0.4 Diluted shares 93.7 93.9 93.3 94.0 Earnings per share: Basic $ 0.58 $ 2.15 $ (3.54 ) $ 5.69 Diluted $ 0.58 $ 2.14 $ (3.54 ) $ 5.67

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Jun. 30, 2018
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following: (in millions) June 30, 2018 September 30, 2017 Raw materials and supplies $ 570 $ 552 Work-in-process 37 37 Finished goods 167 146 Inventories $ 774 $ 735

Goodwill and Other Intangible26

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in Carrying Amount of Goodwill	The changes in the carrying amount of goodwill are as follows: (in millions) Seating SS&M Total Balance at September 30, 2017 $ 2,515 $ — $ 2,515 Business acquisitions 6 — 6 Realignment of goodwill (299 ) 299 — Impairment — (299 ) (299 ) Currency translation and other (6 ) — (6 ) Balance at June 30, 2018 $ 2,216 $ — $ 2,216
Schedule of Other Intangible Assets	Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: June 30, 2018 September 30, 2017 (in millions) Gross Carrying Amount Accumulated Amortization Net Gross Carrying Amount Accumulated Amortization Net Intangible assets Patented technology $ 21 $ (14 ) $ 7 $ 30 $ (15 ) $ 15 Customer relationships 539 (92 ) 447 545 (64 ) 481 Trademarks 58 (29 ) 29 59 (26 ) 33 Miscellaneous 30 (12 ) 18 22 (8 ) 14 Total intangible assets $ 648 $ (147 ) $ 501 $ 656 $ (113 ) $ 543

Product Warranties (Tables)

Product Warranties (Tables)	9 Months Ended
	Jun. 30, 2018
Product Warranties Disclosures [Abstract]
Schedule of Product Warranty Liability	The changes in Adient's total product warranty liability are as follows: Nine Months Ended (in millions) 2018 2017 Balance at beginning of period $ 19 $ 13 Accruals for warranties issued during the period 2 2 Changes in accruals related to pre-existing warranties (including changes in estimates) (6 ) (1 ) Settlements made (in cash or in kind) during the period (4 ) (5 ) Balance at end of period $ 11 $ 9

Debt and Financing Arrangemen28

Debt and Financing Arrangements (Tables)	9 Months Ended
	Jun. 30, 2018
Debt Disclosure [Abstract]
Schedule of Debt	Debt consisted of the following: (in millions) June 30, 2018 September 30, 2017 Long-term debt: Term Loan A - LIBOR plus 1.75% due in 2021 $ 1,200 $ 1,200 4.875% Notes due in 2026 900 900 3.50% Notes due in 2024 1,162 1,180 European Investment Bank Loan - EURIBOR plus 0.90% due in 2022 192 195 Capital lease obligations 3 4 Other 1 1 Less: debt issuance costs (34 ) (38 ) Gross long-term debt 3,424 3,442 Less: current portion 2 2 Net long-term debt $ 3,422 $ 3,440
Schedule of Net Financing Charges	Adient's net financing charges line item in the consolidated statements of income contained the following components: Three Months Ended Nine Months Ended (in millions) 2018 2017 2018 2017 Interest expense, net of capitalized interest costs $ 38 $ 31 $ 108 $ 96 Banking fees and debt issuance cost amortization 4 2 8 6 Interest income (3 ) (2 ) (5 ) (3 ) Net foreign exchange — — (2 ) — Net financing charges $ 39 $ 31 $ 109 $ 99

Derivative Instruments and He29

Derivative Instruments and Hedging Activities (Tables)	9 Months Ended
	Jun. 30, 2018
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Fair Values of Derivative Instruments and Other Amounts	The following table presents the location and fair values of derivative instruments and other amounts used in hedging activities included in Adient's consolidated statements of financial position: Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 (in millions) June 30, September 30, June 30, September 30, Other current assets Foreign currency exchange derivatives $ 2 $ 4 $ 2 $ — Other noncurrent assets Foreign currency exchange derivatives — 1 — — Equity swaps — — — 3 Cross-currency interest rate swaps 13 — — — Total assets $ 15 $ 5 $ 2 $ 3 Other current liabilities Foreign currency exchange derivatives $ 22 $ 6 $ — $ 2 Other noncurrent liabilities Foreign currency exchange derivatives 3 3 — — Equity swaps — — 2 — Long-term debt Foreign currency denominated debt 1,162 1,180 — — Total liabilities $ 1,187 $ 1,189 $ 2 $ 2
Schedule of Gross and Net Amounts of Derivative Instruments and Other Amounts	The gross and net amounts of derivative instruments and other amounts used in hedging activities are as follows: Assets Liabilities (in millions) June 30, September 30, June 30, September 30, Gross amount recognized $ 17 $ 8 $ 1,189 $ 1,191 Gross amount eligible for offsetting (3 ) (2 ) (3 ) (2 ) Net amount $ 14 $ 6 $ 1,186 $ 1,189
Schedule of Effective Portion of Pretax Gains (Losses)	The following table presents the effective portion of pretax gains (losses) recorded in other comprehensive income related to cash flow hedges: (in millions) Three Months Ended June 30, Nine Months Ended June 30, 2018 2017 2018 2017 Foreign currency exchange derivatives $ (25 ) $ 3 $ (17 ) $ 4 The following table presents the location and amount of the effective portion of pretax gains (losses) on cash flow hedges reclassified from AOCI into Adient's consolidated statements of income: (in millions) Three Months Ended June 30, Nine Months Ended June 30, 2018 2017 2018 2017 Foreign currency exchange derivatives Cost of sales $ (2 ) $ (3 ) $ — $ (13 ) The following table presents the location and amount of pretax gains (losses) on derivatives not designated as hedging instruments recognized in Adient's consolidated statements of income (loss): (in millions) Three Months Ended June 30, Nine Months Ended June 30, 2018 2017 2018 2017 Foreign currency exchange derivatives Cost of sales $ 3 $ (1 ) $ 2 $ (17 ) Foreign currency exchange derivatives Net financing charges (3 ) 1 (5 ) 36 Equity swap Selling, general and administrative (7 ) 1 (22 ) — Total $ (7 ) $ 1 $ (25 ) $ 19

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Jun. 30, 2018
Fair Value Disclosures [Abstract]
Schedule of the Fair Value Hierarchy for Assets and Liabilities	The following tables present Adient's fair value hierarchy for those assets and liabilities measured at fair value: Fair Value Measurements Using: (in millions) Total as of June 30, 2018 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Other current assets Foreign currency exchange derivatives $ 4 $ — $ 4 $ — Other noncurrent assets Foreign currency exchange derivatives — — — — Cross-currency interest rate swaps 13 — 13 — Total assets $ 17 $ — $ 17 $ — Other current liabilities Foreign currency exchange derivatives $ 22 $ — $ 22 $ — Other noncurrent liabilities Foreign currency exchange derivatives 3 — 3 — Equity swaps 2 — 2 — Total liabilities $ 27 $ — $ 27 $ — Fair Value Measurements Using: (in millions) Total as of September 30, 2017 Quoted Prices in Active Markets (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) Other current assets Foreign currency exchange derivatives $ 4 $ — $ 4 $ — Other noncurrent assets Foreign currency exchange derivatives 1 — 1 — Equity swaps 3 — 3 — Total assets $ 8 $ — $ 8 $ — Other current liabilities Foreign currency exchange derivatives $ 8 $ — $ 8 $ — Other noncurrent liabilities Foreign currency exchange derivatives 3 — 3 — Total liabilities $ 11 $ — $ 11 $ —

Equity and Noncontrolling Int31

Equity and Noncontrolling Interests (Tables)	9 Months Ended
	Jun. 30, 2018
Equity [Abstract]
Schedule of Equity	(in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Parent's Net Investment Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable to Adient Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at September 30, 2016 $ — $ — $ — $ 4,452 $ (276 ) $ 4,176 $ 131 $ 4,307 Net income (loss) — — 468 65 — 533 50 583 Change in Parent's net investment — — — (880 ) — (880 ) — (880 ) Transfers from former Parent — 326 — — — 326 — 326 Reclassification of Parent's net investment and issuance of ordinary shares in connection with separation — 3,637 — (3,637 ) — — — — Foreign currency translation adjustments — — — — (229 ) (229 ) 2 (227 ) Realized and unrealized gains (losses) on derivatives — — — — 12 12 — 12 Dividends declared ($0.275 per share) — — (26 ) — — (26 ) — (26 ) Repurchase and retirement of ordinary shares — (40 ) — — — (40 ) — (40 ) Dividends attributable to noncontrolling interests — — — — — — (41 ) (41 ) Change in noncontrolling interest share — — — — — — 5 5 Share based compensation — 9 — — — 9 — 9 Balance at June 30, 2017 $ — $ 3,932 $ 442 $ — $ (493 ) $ 3,881 $ 147 $ 4,028 Balance at September 30, 2017 $ — $ 3,942 $ 734 $ — $ (397 ) $ 4,279 $ 313 $ 4,592 Net income (loss) — — (330 ) — — (330 ) 45 (285 ) Foreign currency translation adjustments — — — — (32 ) (32 ) — (32 ) Realized and unrealized gains (losses) on derivatives — — — — (18 ) (18 ) — (18 ) Employee retirement plans — — — — — — — — Dividends declared ($0.825 per share) — — (77 ) — — (77 ) — (77 ) Dividends attributable to noncontrolling interests — — — — — — (46 ) (46 ) Change in noncontrolling interest share — — — — — — 1 1 Share based compensation — 15 — — — 15 — 15 Other — 3 — — — 3 — 3 Balance at June 30, 2018 $ — $ 3,960 $ 327 $ — $ (447 ) $ 3,840 $ 313 $ 4,153
Schedule of AOCI	The following table presents changes in AOCI attributable to Adient: Three Months Ended Nine Months Ended (in millions) 2018 2017 2018 2017 Foreign currency translation adjustments Balance at beginning of period $ (195 ) $ (619 ) $ (398 ) $ (260 ) Aggregate adjustment for the period, net of tax (235 ) 130 (32 ) (229 ) Balance at end of period (430 ) (489 ) (430 ) (489 ) Realized and unrealized gains (losses) on derivatives Balance at beginning of period 3 (5 ) 3 (14 ) Current period changes in fair value, net of tax (20 ) — (18 ) 1 Reclassification to income, net of tax* 2 3 — 11 Balance at end of period (15 ) (2 ) (15 ) (2 ) Pension and postretirement plans Balance at beginning of period 7 (2 ) (2 ) (2 ) Net reclassifications to AOCI (9 ) — — — Balance at end of period (2 ) (2 ) (2 ) (2 ) Accumulated other comprehensive income (loss), end of period $ (447 ) $ (493 ) $ (447 ) $ (493 ) * Refer to Note 7 , " Derivative Instruments and Hedging Activities ," of the notes to consolidated financial statements for disclosure of the line items on the consolidated statements of income affected by reclassifications from AOCI into income related to derivatives.
Schedule of Changes in Redeemable Noncontrolling Interest	The following table presents changes in the redeemable noncontrolling interests: Three Months Ended Nine Months Ended (in millions) 2018 2017 2018 2017 Beginning balance $ 39 $ 46 $ 28 $ 34 Net income 3 6 19 18 Foreign currency translation adjustments (2 ) 1 — 1 Dividends 1 (31 ) (7 ) (31 ) Change in noncontrolling interest share — — 1 — Ending balance $ 41 $ 22 $ 41 $ 22

Restructuring and Impairment 32

Restructuring and Impairment Costs (Tables)	9 Months Ended
	Jun. 30, 2018
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Reserve	The following table summarizes the changes in Adient's 2017 Plan reserve: (in millions) Employee Severance and Termination Benefits Other Currency Total Original Reserve $ 42 $ 4 $ — $ 46 Utilized—cash (4 ) (4 ) — (8 ) Balance at September 30, 2017 38 — — 38 Utilized—cash (17 ) — — (17 ) Balance at June 30, 2018 $ 21 $ — $ — $ 21 The following table summarizes the changes in Adient's 2018 Plan reserve: (in millions) Employee Severance and Termination Benefits Other Currency Total Original Reserve $ 43 $ — $ — $ 43 Utilized—cash (7 ) (2 ) — (9 ) Utilized—noncash — — (2 ) (2 ) Balance at June 30, 2018 $ 36 $ (2 ) $ (2 ) $ 32 The following table summarizes the changes in Adient's 2016 Plan reserve: (in millions) Employee Severance and Termination Benefits Long-Lived Asset Impairments Other Currency Total Original Reserve $ 223 $ 87 $ 22 $ — $ 332 Utilized—cash (29 ) — (1 ) — (30 ) Utilized—noncash — (87 ) — (2 ) (89 ) Balance at September 30, 2016 194 — 21 (2 ) 213 Utilized—cash (48 ) — (12 ) — (60 ) Utilized—noncash — — — 7 7 Balance at September 30, 2017 146 — 9 5 160 Noncash adjustment—underspend (17 ) — — — (17 ) Utilized—cash (57 ) — (3 ) — (60 ) Utilized—noncash — — — (1 ) (1 ) Balance at June 30, 2018 $ 72 $ — $ 6 $ 4 $ 82

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Jun. 30, 2018
Segment Reporting [Abstract]
Schedule of Financial Information for Reportable Segments	Financial information relating to Adient's reportable segments is as follows: Three Months Ended June 30, Nine Months Ended June 30, (in millions) 2018 2017 (1) 2018 2017 (1) Net Sales Seating $ 4,027 $ 3,620 $ 11,955 $ 11,137 SS&M 783 713 2,298 2,140 Eliminations (316 ) (326 ) (959 ) (1,043 ) Total net sales $ 4,494 $ 4,007 $ 13,294 $ 12,234 Three Months Ended June 30, Nine Months Ended June 30, (in millions) 2018 2017 (1) 2018 2017 (1) Adjusted EBITDA Seating $ 344 $ 413 $ 1,110 $ 1,175 SS&M (18 ) 31 (134 ) 78 Interiors 19 19 56 71 Corporate-related costs (2) (26 ) (39 ) (83 ) (109 ) Becoming Adient costs (3) (12 ) (20 ) (50 ) (58 ) Separation costs (4) — — — (10 ) Restructuring and impairment costs (57 ) — (372 ) (6 ) Purchase accounting amortization (5) (17 ) (10 ) (52 ) (29 ) Restructuring related charges (6) (20 ) (10 ) (43 ) (28 ) Depreciation (7) (101 ) (83 ) (294 ) (244 ) Stock based compensation (8) (12 ) (8 ) (34 ) (23 ) Other items (9) (1 ) — (37 ) (13 ) Earnings before interest and income taxes 99 293 67 804 Net financing charges (39 ) (31 ) (109 ) (99 ) Income before income taxes $ 60 $ 262 $ (42 ) $ 705 (1) Amounts presented have been revised from what was previously reported to correctly report net sales, equity income and total assets as discussed in Note 1, "Basis of Presentation and Summary of Significant Accounting Policies". (2) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal, finance and marketing. (3) Reflects incremental expenses associated with becoming an independent company, including non-cash costs of $1 million and $12 million in the three and nine months ended June 30, 2018, respectively, and non-cash costs of $4 million and $23 million in the three and nine months ended June 30, 2017, respectively. (4) Reflects expenses associated with and incurred prior to the separation from the former Parent. (5) Reflects amortization of intangible assets including those related to partially owned affiliates recorded within equity income. (6) Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420. (7) For the nine months ended June 30, 2018, depreciation excludes $6 million, which is included in restructuring related charges discussed above. For the nine months ended June 30, 2017, depreciation excludes $4 million which is included in Becoming Adient costs discussed above. (8) For the nine months ended June 30, 2018 and 2017, stock based compensation excludes $9 million and $10 million, respectively. These amounts are included in Becoming Adient costs discussed above. (9) Reflects $6 million of integration-related costs associated with Futuris and $4 million of non-recurring consulting fees related to SS&M, partially offset by $9 million of income primarily related to the other post-employment benefits ("OPEB") plan termination for the three months ended June 30, 2018. In addition to these items, $13 million of integration-related costs associated with Futuris, $8 million for the U.S. tax reform impact at YFAI, $8 million of out of period adjustments and $7 million of non-recurring consulting fees related to SS&M are included in the nine months ended June 30, 2018. Reflects primarily $12 million of initial funding of the Adient foundation for the nine months ended June 30, 2017.

Nonconsolidated Partially-Own34

Nonconsolidated Partially-Owned Affiliates (Tables)	9 Months Ended
	Jun. 30, 2018
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Operating Information of Nonconsolidated Partially-owned Affiliates	Operating information for nonconsolidated partially-owned affiliates is as follows: Nine Months Ended June 30, (in millions) 2018 2017 (1) Net sales $ 14,038 $ 12,890 Gross profit $ 1,689 $ 1,588 Operating income $ 773 $ 880 Net income $ 624 $ 772 Net income attributable to the entity $ 609 $ 724 (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 $24 million for the nine months ended June 30, 2017.

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Jun. 30, 2018
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The following table sets forth the net sales to and purchases from related parties included in the consolidated statements of income: Nine Months Ended (in millions) 2018 2017 Net sales $ 303 $ 300 Cost of sales 467 377 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) June 30, 2018 September 30, 2017 Accounts receivable $ 121 $ 129 Accounts payable 170 104 Loans to affiliates (11 ) —

Basis of Presentation and Sum36

Basis of Presentation and Summary of Significant Accounting Policies (Details) $ / shares in Units, € in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018USD ($)entity$ / sharesshares	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)entity$ / sharesshares	Jun. 30, 2017USD ($)	Jun. 30, 2018EUR (€)entityshares	Sep. 30, 2017entity	Oct. 31, 2016$ / sharesshares
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Common stock, shares authorized (in shares) | shares	500,000,000		500,000,000		500,000,000		500,000,000
Preferred stock, shares authorized (in shares) | shares	100,000,000		100,000,000		100,000,000		100,000,000
Common stock, par value (in dollars per share) | $ / shares	$ 0.001		$ 0.001				$ 0.001
Preferred stock, par value (in dollars per share) | $ / shares	$ 0.001		$ 0.001				$ 0.001
Common stock, shares issued (in shares) | shares	93,371,798		93,371,798		93,371,798		93,671,810
Number of VIE entities | entity	2		2		2	2
Cost of sales	$ 4,248	$ 3,636	$ 12,562	$ 11,134
Undisclosed Accounts Receivable Transfer and Servicing Arrangement Counterparty
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Receivables held for sale | €					€ 200
Amount of accounts receivable funded	94		$ 94
Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of sales		$ (10)		$ (33)
Unrecorded Obligation | Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of sales	$ 8

Basis of Presentation and Sum37

Basis of Presentation and Summary of Significant Accounting Policies - VIE (Details) - USD ($) $ in Millions	Jun. 30, 2018	Sep. 30, 2017
Variable Interest Entity [Line Items]
Total assets	$ 307	$ 288
Total liabilities	220	169
Current assets
Variable Interest Entity [Line Items]
Total assets	242	232
Noncurrent assets
Variable Interest Entity [Line Items]
Total assets	65	56
Current liabilities
Variable Interest Entity [Line Items]
Total liabilities	$ 220	$ 169

Basis of Presentation and Sum38

Basis of Presentation and Summary of Significant Accounting Policies - Revisions (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net sales	$ 4,494	$ 4,007	$ 13,294	$ 12,234
Cost of sales	4,248	3,636	12,562	11,134
Gross profit	246	371	732	1,100
Equity income	87	91	268	274
Earnings before interest and income taxes	99	293	67	804
Income before income taxes	60	262	(42)	705
Net income (loss)	73	223	(266)	601
Net income (loss) attributable to Adient	$ 54	$ 201	$ (330)	$ 533
Earnings per share, basic (in dollars per share)	$ 0.58	$ 2.15	$ (3.54)	$ 5.69
Earnings per share, diluted (in dollars per share)	$ 0.58	$ 2.14	$ (3.54)	$ 5.67
Total comprehensive income (loss)	$ (195)	$ 357	$ (316)	$ 387
Comprehensive income (loss) attributable to Adient	$ (199)	334	(380)	316
Equity in earnings of partially-owned affiliates, net of dividends received			10	(217)
Cash provided (used) by operating activities			$ 240	300
As Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net sales		4,017		12,267
Cost of sales		3,646		11,167
Gross profit		371		1,100
Equity income		94		286
Earnings before interest and income taxes		296		816
Income before income taxes		265		717
Net income (loss)		226		613
Net income (loss) attributable to Adient		$ 204		$ 545
Earnings per share, basic (in dollars per share)		$ 2.18		$ 5.82
Earnings per share, diluted (in dollars per share)		$ 2.17		$ 5.80
Total comprehensive income (loss)		$ 360		$ 399
Comprehensive income (loss) attributable to Adient		337		328
Equity in earnings of partially-owned affiliates, net of dividends received				(229)
Cash provided (used) by operating activities				300
Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net sales		(10)		(33)
Cost of sales		(10)		(33)
Gross profit		0		0
Equity income		(3)		(12)
Earnings before interest and income taxes		(3)		(12)
Income before income taxes		(3)		(12)
Net income (loss)		(3)		(12)
Net income (loss) attributable to Adient		$ (3)		$ (12)
Earnings per share, basic (in dollars per share)		$ (0.03)		$ (0.13)
Earnings per share, diluted (in dollars per share)		$ (0.03)		$ (0.13)
Total comprehensive income (loss)		$ (3)		$ (12)
Comprehensive income (loss) attributable to Adient		$ (3)		(12)
Equity in earnings of partially-owned affiliates, net of dividends received				12
Cash provided (used) by operating activities				$ 0

Basis of Presentation and Sum39

Basis of Presentation and Summary of Significant Accounting Policies - Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Numerator:
Net income (loss) attributable to Adient	$ 54	$ 201	$ (330)	$ 533
Denominator:
Shares outstanding (in shares)	93.4	93.4	93.3	93.6
Effect of dilutive securities (in shares)	0.3	0.5	0	0.4
Diluted shares (in shares)	93.7	93.9	93.3	94
Earnings per share, basic (in dollars per share)	$ 0.58	$ 2.15	$ (3.54)	$ 5.69
Earnings per share, diluted (in dollars per share)	$ 0.58	$ 2.14	$ (3.54)	$ 5.67
Antidilutive securities excluded from computation of earnings per share (in shares)	0	0	0	0

Acquisitions and Divestitures (

Acquisitions and Divestitures (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jan. 16, 2018
Futuris
Business Acquisition [Line Items]
Purchase accounting adjustments		$ 6
Revenue	$ 130	366
Net income	0	0
GAAS
Business Acquisition [Line Items]
Revenue	89	252
Net income	$ 0	$ 0
Plan | Adient Aerospace
Business Acquisition [Line Items]
Ownership interest (as percent)			50.01%

Acquisitions and Divestitures -

Acquisitions and Divestitures - Assets Held for Sale (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jun. 30, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset impairment charge		$ 351	$ 0
Detroit Building and Airplanes | Assets Held For Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset impairment charge	$ 52
Detroit Building and Airplanes | Assets Held For Sale | Corporate-related
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset impairment charge	10
Detroit Building and Airplanes | Assets Held For Sale | Seating
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset impairment charge	$ 42

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Jun. 30, 2018	Sep. 30, 2017
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 570	$ 552
Work-in-process	37	37
Finished goods	167	146
Inventories	$ 774	$ 735

Goodwill and Other Intangible43

Goodwill and Other Intangible Assets - Goodwill (Details) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)segment	Jun. 30, 2018USD ($)segment
Goodwill [Roll Forward]
Goodwill, beginning balance			$ 2,515
Business acquisitions			6
Realignment of goodwill			0
Impairment			(299)
Currency translation and other			(6)
Goodwill, ending balance	$ 2,216		$ 2,216
Number of reportable segments | segment		3	3
Seating
Goodwill [Roll Forward]
Goodwill, beginning balance			$ 2,515
Business acquisitions			6
Realignment of goodwill			(299)
Impairment			0
Currency translation and other			(6)
Goodwill, ending balance	2,216		2,216
SS&M
Goodwill [Roll Forward]
Goodwill, beginning balance			0
Business acquisitions			0
Realignment of goodwill			299
Impairment	(52)	$ (299)	(299)
Currency translation and other			0
Goodwill, ending balance	$ 0		$ 0

Goodwill and Other Intangible44

Goodwill and Other Intangible Assets - Intangible Assets (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 648		$ 656
Accumulated Amortization	(147)		(113)
Net	501		543
Amortization of intangibles	36	$ 13
Patented technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	21		30
Accumulated Amortization	(14)		(15)
Net	7		15
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	539		545
Accumulated Amortization	(92)		(64)
Net	447		481
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	58		59
Accumulated Amortization	(29)		(26)
Net	29		33
Miscellaneous
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	30		22
Accumulated Amortization	(12)		(8)
Net	$ 18		$ 14

Product Warranties (Details)

Product Warranties (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance at beginning of period	$ 19	$ 13
Accruals for warranties issued during the period	2	2
Changes in accruals related to pre-existing warranties (including changes in estimates)	(6)	(1)
Settlements made (in cash or in kind) during the period	(4)	(5)
Balance at end of period	$ 11	$ 9

Debt and Financing Arrangemen46

Debt and Financing Arrangements - Debt (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2018	Sep. 30, 2017
Debt Instrument [Line Items]
Capital lease obligations	$ 3	$ 4
Less: debt issuance costs	(34)	(38)
Gross long-term debt	3,424	3,442
Less: current portion	2	2
Net long-term debt	$ 3,422	3,440
4.875% Notes due in 2026
Debt Instrument [Line Items]
Interest rate (as percent)	4.875%
Revolving credit facility | Term Loan A - LIBOR plus 1.75% due in 2021
Debt Instrument [Line Items]
Long-term debt	$ 1,200	1,200
Revolving credit facility | Term Loan A - LIBOR plus 1.75% due in 2021 | LIBOR
Debt Instrument [Line Items]
Basis spread (as percent)	1.75%
Unsecured Debt | 4.875% Notes due in 2026
Debt Instrument [Line Items]
Long-term debt	$ 900	900
Unsecured Debt | 3.50% Notes due in 2024
Debt Instrument [Line Items]
Long-term debt	$ 1,162	1,180
Interest rate (as percent)	3.50%
Unsecured Debt | European Investment Bank Loan - EURIBOR plus 0.90% due in 2022
Debt Instrument [Line Items]
Long-term debt	$ 192	195
Unsecured Debt | European Investment Bank Loan - EURIBOR plus 0.90% due in 2022 | EURIBOR
Debt Instrument [Line Items]
Basis spread (as percent)	0.90%
Other
Debt Instrument [Line Items]
Long-term debt	$ 1	$ 1

Debt and Financing Arrangemen47

Debt and Financing Arrangements - Net Financing Charges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Debt Disclosure [Abstract]
Interest expense, net of capitalized interest costs	$ 38	$ 31	$ 108	$ 96
Banking fees and debt issuance cost amortization	4	2	8	6
Interest income	(3)	(2)	(5)	(3)
Net foreign exchange	0	0	(2)	0
Net financing charges	$ 39	$ 31	$ 109	$ 99

Derivative Instruments and He48

Derivative Instruments and Hedging Activities (Details) € in Millions	Jun. 30, 2018EUR (€)instrument
Derivative [Line Items]
Percentage of foreign exchange rate exposure hedged, minimum	70.00%
Percentage of foreign exchange rate exposure hedged, maximum	90.00%
Net Investment Hedging | Cross-currency interest rate swaps
Derivative [Line Items]
Number of instruments | instrument	2
Notional value of derivative asset	€ 160
Long-term debt | Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815
Derivative [Line Items]
Notional value of derivative liability	€ 1,000
Interest rate (as percent)	3.50%

Derivative Instruments and He49

Derivative Instruments and Hedging Activities - Derivative Assets and Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2018	Sep. 30, 2017
Foreign currency exchange derivatives | Other current assets
Derivatives, Fair Value [Line Items]
Derivative asset	$ 4	$ 4
Foreign currency exchange derivatives | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset	0	1
Foreign currency exchange derivatives | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	22	8
Foreign currency exchange derivatives | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	3	3
Equity swaps | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset		3
Equity swaps | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	2
Cross-currency interest rate swaps | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset	13
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Derivative asset	15	5
Derivative liability	1,187	1,189
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Long-term debt
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	1,162	1,180
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other current assets
Derivatives, Fair Value [Line Items]
Derivative asset, current	2	4
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset, noncurrent	0	1
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, current	22	6
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	3	3
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Equity swaps | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Hedging assets, noncurrent	0	0
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Equity swaps | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	0	0
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Cross-currency interest rate swaps | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Hedging assets, noncurrent	13	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Derivative asset	2	3
Derivative liability	2	2
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Long-term debt
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	0	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other current assets
Derivatives, Fair Value [Line Items]
Derivative asset, current	2	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset, noncurrent	0	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, current	0	2
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	0	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Equity swaps | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Hedging assets, noncurrent	0	3
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Equity swaps | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	2	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Cross-currency interest rate swaps | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Hedging assets, noncurrent	$ 0	$ 0

Derivative Instruments and He50

Derivative Instruments and Hedging Activities - Derivative Assets and Liabilities Offsetting (Details) - USD ($)	Jun. 30, 2018	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Cash collateral pledged	$ 0	$ 0
Cash collateral received	0	0
Gross amount recognized, asset	17,000,000	8,000,000
Gross amount eligible for offsetting, asset	(3,000,000)	(2,000,000)
Net amount, asset	14,000,000	6,000,000
Gross amount recognized, liability	1,189,000,000	1,191,000,000
Gross amount eligible for offsetting, liability	(3,000,000)	(2,000,000)
Net amount, liability	$ 1,186,000,000	$ 1,189,000,000

Derivative Instruments and He51

Derivative Instruments and Hedging Activities - Derivatives Gains and Losses (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on derivatives	$ (7,000,000)	$ 1,000,000	$ (25,000,000)	$ 19,000,000
Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on foreign currency exchange derivatives not designated as hedging instrument	3,000,000	(1,000,000)	2,000,000	(17,000,000)
Net financing charges
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on foreign currency exchange derivatives not designated as hedging instrument	(3,000,000)	1,000,000	(5,000,000)	36,000,000
Foreign currency exchange derivatives | Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gains (losses)	(25,000,000)	3,000,000	(17,000,000)	4,000,000
Ineffective portion of gain (loss) recognized in income	0	0	0	0
Foreign currency exchange derivatives | Cash Flow Hedging | Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Effective portion of pretax gain (loss) reclassified from AOCI into income	(2,000,000)	(3,000,000)	0	(13,000,000)
Foreign currency exchange derivatives | Net Investment Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gains (losses)	81,000,000	(71,000,000)	27,000,000	(21,000,000)
Effective portion of pretax gain (loss) reclassified from AOCI into income	0	0	0	0
Equity swaps | Selling, general and administrative
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on equity swap derivatives not designated as hedging instrument	$ (7,000,000)	$ 1,000,000	$ (22,000,000)	$ 0

Fair Value Measurements - Recur

Fair Value Measurements - Recurring Fair Value Measurements (Details) - USD ($) $ in Millions	Jun. 30, 2018	Sep. 30, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	$ 17	$ 8
Total liabilities	27	11
Other current assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	4	4
Other noncurrent assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	1
Other noncurrent assets | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	13
Other noncurrent assets | Equity swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		3
Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	22	8
Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	3	3
Other noncurrent liabilities | Equity swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	2
Quoted Prices in Active Markets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	0	0
Total liabilities	0	0
Quoted Prices in Active Markets (Level 1) | Other current assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Quoted Prices in Active Markets (Level 1) | Other noncurrent assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Quoted Prices in Active Markets (Level 1) | Other noncurrent assets | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0
Quoted Prices in Active Markets (Level 1) | Other noncurrent assets | Equity swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		0
Quoted Prices in Active Markets (Level 1) | Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Quoted Prices in Active Markets (Level 1) | Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Quoted Prices in Active Markets (Level 1) | Other noncurrent liabilities | Equity swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	17	8
Total liabilities	27	11
Significant Other Observable Inputs (Level 2) | Other current assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	4	4
Significant Other Observable Inputs (Level 2) | Other noncurrent assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	1
Significant Other Observable Inputs (Level 2) | Other noncurrent assets | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	13
Significant Other Observable Inputs (Level 2) | Other noncurrent assets | Equity swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		3
Significant Other Observable Inputs (Level 2) | Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	22	8
Significant Other Observable Inputs (Level 2) | Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	3	3
Significant Other Observable Inputs (Level 2) | Other noncurrent liabilities | Equity swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	2
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	0	0
Total liabilities	0	0
Significant Unobservable Inputs (Level 3) | Other current assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Significant Unobservable Inputs (Level 3) | Other noncurrent assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Significant Unobservable Inputs (Level 3) | Other noncurrent assets | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0
Significant Unobservable Inputs (Level 3) | Other noncurrent assets | Equity swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		0
Significant Unobservable Inputs (Level 3) | Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Significant Unobservable Inputs (Level 3) | Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	$ 0
Significant Unobservable Inputs (Level 3) | Other noncurrent liabilities | Equity swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - Cross-currency interest rate swaps - Net Investment Hedging € in Millions	Jun. 30, 2018EUR (€)instrument
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of instruments | instrument	2
Notional value of derivative asset | €	€ 160

Equity and Noncontrolling Int54

Equity and Noncontrolling Interests (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended						3 Months Ended			9 Months Ended
	Jun. 30, 2018	May 31, 2018	Mar. 31, 2018	Feb. 28, 2018	Nov. 30, 2017	Sep. 30, 2017	Jun. 30, 2018	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2018	Jun. 30, 2017
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period									$ 4,307	$ 4,592	$ 4,307
Net income (loss)										(285)	583
Change in Parent's net investment											(880)
Transfers from former Parent											326
Reclassification of Parent's net investment and issuance of ordinary shares in connection with separation											0
Foreign currency translation adjustments										(32)	(227)
Realized and unrealized gains (losses) on derivatives										(18)	12
Employee retirement plans										0
Dividends declared ($0.825 per share)										(77)	(26)
Repurchase and retirement of ordinary shares											(40)
Dividends attributable to noncontrolling interests										(46)	(41)
Change in noncontrolling interest share										1	5
Share based compensation										15	9
Other										3
Balance at end of period	$ 4,153					$ 4,592	$ 4,153	$ 4,028		$ 4,153	$ 4,028
Non-cash settlement									1,500
Cash dividends declared per share (in dollars per share)	$ 0.275		$ 0.275		$ 0.275	$ 0.275	$ 0.275	$ 0		$ 0.825	$ 0.275
Cash dividends paid (in dollars per share)		$ 0.275		$ 0.275	$ 0.275
Ordinary Shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period									0	$ 0	$ 0
Balance at end of period	$ 0					$ 0	$ 0	$ 0		0	0
Additional Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period									0	3,942	0
Transfers from former Parent											326
Reclassification of Parent's net investment and issuance of ordinary shares in connection with separation											3,637
Repurchase and retirement of ordinary shares											(40)
Share based compensation										15	9
Other										3
Balance at end of period	3,960					3,942	3,960	3,932		3,960	3,932
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period									0	734	0
Net income (loss)										(330)	468
Dividends declared ($0.825 per share)										(77)	(26)
Balance at end of period	327					734	327	442		327	442
Parent's Net Investment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period									4,452	0	4,452
Net income (loss)											65
Change in Parent's net investment											(880)
Reclassification of Parent's net investment and issuance of ordinary shares in connection with separation											(3,637)
Balance at end of period	0					0	0	0		0	0
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period									(276)	(397)	(276)
Foreign currency translation adjustments										(32)	(229)
Realized and unrealized gains (losses) on derivatives										(18)	12
Balance at end of period	(447)					(397)	(447)	(493)		(447)	(493)
Shareholders' Equity Attributable to Adient
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period									4,176	4,279	4,176
Net income (loss)										(330)	533
Change in Parent's net investment											(880)
Transfers from former Parent											326
Foreign currency translation adjustments										(32)	(229)
Realized and unrealized gains (losses) on derivatives										(18)	12
Dividends declared ($0.825 per share)										(77)	(26)
Repurchase and retirement of ordinary shares											(40)
Share based compensation										15	9
Other										3
Balance at end of period	3,840					4,279	3,840	3,881		3,840	3,881
Shareholders' Equity Attributable to Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of period									$ 131	313	131
Net income (loss)										45	50
Foreign currency translation adjustments											2
Dividends attributable to noncontrolling interests										(46)	(41)
Change in noncontrolling interest share										1	5
Balance at end of period	$ 313					$ 313	$ 313	$ 147		$ 313	$ 147

Equity and Noncontrolling Int55

Equity and Noncontrolling Interests - Changes in AOCI (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period			$ 4,592	$ 4,307
Aggregate adjustment for the period, net of tax	$ (268)	$ 134	(50)	(214)
Balance at end of period	4,153	4,028	4,153	4,028
Accumulated other comprehensive income (loss), end of period
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period			(397)	(276)
Balance at end of period	(447)	(493)	(447)	(493)
Foreign currency translation adjustments
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	(195)	(619)	(398)	(260)
Aggregate adjustment for the period, net of tax	(235)	130	(32)	(229)
Balance at end of period	(430)	(489)	(430)	(489)
Realized and unrealized gains (losses) on derivatives
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	3	(5)	3	(14)
Current period changes in fair value, net of tax	(20)	0	(18)	1
Reclassification to income, net of tax	(2)	3	0	11
Balance at end of period	(15)	(2)	(15)	(2)
Pension and postretirement plans
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at beginning of period	7	(2)	(2)	(2)
Reclassification to income, net of tax	(9)	0	0	0
Balance at end of period	$ (2)	$ (2)	$ (2)	$ (2)

Equity and Noncontrolling Int56

Equity and Noncontrolling Interests - Redeemable Noncontrolling Interest (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Jun. 30, 2018	Jun. 30, 2017
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance			$ 313
Dividends			(46)	$ (41)
Ending balance	$ 313		313
Redeemable Noncontrolling Interest
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance	39	$ 46	28	34
Net income	3	6	19	18
Foreign currency translation adjustments	(2)	1	0	1
Dividends	1	(31)	(7)	(31)
Change in noncontrolling interest share	0	0	1	0
Ending balance	$ 41	$ 22	$ 41	$ 22

Restructuring and Impairment 57

Restructuring and Impairment Costs (Details) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2018USD ($)employee	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)plantemployee	Jun. 30, 2017USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs	$ 57	$ 0	$ 372	$ 6
Underspend			$ 5
Restructuring reserve from acquiree					$ 11
Number of positions eliminated to date | employee	5,900		5,900
Number of positions eliminated | employee			3,300
Number of plants expected to close | plant			18
Number of plants closed | plant			14
2018 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs			$ 43
2018 Restructuring Plan | SS&M
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs			27
2018 Restructuring Plan | Seating
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs			16
2017 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs					$ 46
2016 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs						$ 332
Underspend			17
2016 Restructuring Plan | Employee Severance and Termination Benefits
Restructuring Cost and Reserve [Line Items]
Underspend			$ 17
2016 Restructuring Plan | SS&M
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs						98
2016 Restructuring Plan | Seating
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs						217
2016 Restructuring Plan | Interiors
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs						$ 17

Restructuring and Impairment 58

Restructuring and Impairment Costs - Changes in Reserve (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Restructuring Reserve [Roll Forward]
Restructuring Reserve	$ 236
Noncash adjustment—underspend	(5)
Restructuring Reserve	143	$ 236
2018 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	43
Utilized—cash	(9)
Utilized—noncash	(2)
Restructuring Reserve	32	43
2017 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	38	46
Utilized—cash	(17)	(8)
Restructuring Reserve	21	38	$ 46
2016 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	160	213	332
Noncash adjustment—underspend	(17)
Utilized—cash	(60)	(60)	(30)
Utilized—noncash	(1)	7	(89)
Restructuring Reserve	82	160	213
Employee Severance and Termination Benefits | 2018 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	43
Utilized—cash	(7)
Utilized—noncash	0
Restructuring Reserve	36	43
Employee Severance and Termination Benefits | 2017 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	38	42
Utilized—cash	(17)	(4)
Restructuring Reserve	21	38	42
Employee Severance and Termination Benefits | 2016 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	146	194	223
Noncash adjustment—underspend	(17)
Utilized—cash	(57)	(48)	(29)
Utilized—noncash	0	0	0
Restructuring Reserve	72	146	194
Long-Lived Asset Impairments | 2016 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	0	0	87
Noncash adjustment—underspend	0
Utilized—cash	0	0	0
Utilized—noncash	0	0	(87)
Restructuring Reserve	0	0	0
Other | 2018 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	0
Utilized—cash	(2)
Utilized—noncash	0
Restructuring Reserve	(2)	0
Other | 2017 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	0	4
Utilized—cash	0	(4)
Restructuring Reserve	0	0	4
Other | 2016 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	9	21	22
Noncash adjustment—underspend	0
Utilized—cash	(3)	(12)	(1)
Utilized—noncash	0	0	0
Restructuring Reserve	6	9	21
Currency Translation | 2018 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	0
Utilized—cash	0
Utilized—noncash	(2)
Restructuring Reserve	(2)	0
Currency Translation | 2017 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	0	0
Utilized—cash	0	0
Restructuring Reserve	0	0	0
Currency Translation | 2016 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring Reserve	5	(2)	0
Noncash adjustment—underspend	0
Utilized—cash	0	0	0
Utilized—noncash	(1)	7	(2)
Restructuring Reserve	$ 4	$ 5	$ (2)

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Jun. 30, 2018	Mar. 31, 2018	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2018	Jun. 30, 2017
Income Tax Contingency [Line Items]
Income tax provision (benefit)	$ (13)		$ 39		$ 224	$ 104
Effective tax rate (as percent)	(22.00%)		15.00%		(533.00%)	15.00%
Statutory rate (as percent)					12.50%
Unrecognized tax benefits	$ 184				$ 184
Unrecognized tax benefits that would impact effective tax rate	198				198
Net accrued interest	5				$ 5
Change in effective tax rate (as percent)					24.50%
Change in effective tax rate					$ 150
Non-cash estimated tax expense					100
Estimated cash tax expense					8
Current tax expense					258
Impairment					299
Tax benefit from goodwill	15	$ 20			15
SS&M
Income Tax Contingency [Line Items]
Impairment	$ 52	$ 299			$ 299
Foreign tax authority | National Tax and Customs Administration of Hungary
Income Tax Contingency [Line Items]
Tax rate (as percent)				9.00%
Tax expense				$ 5

Segment Information (Details)

Segment Information (Details) $ in Millions	3 Months Ended			9 Months Ended
	Jun. 30, 2018USD ($)	Mar. 31, 2018segment	Jun. 30, 2017USD ($)	Jun. 30, 2018USD ($)segment	Jun. 30, 2017USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment		3		3
Total net sales	$ 4,494		$ 4,007	$ 13,294	$ 12,234
Becoming Adient costs	(12)		(20)	(50)	(58)
Separation costs	0		0	0	(10)
Restructuring and impairment costs	(57)		0	(372)	(6)
Purchase accounting amortization	(17)		(10)	(52)	(29)
Restructuring related charges	(20)		(10)	(43)	(28)
Depreciation	(101)		(83)	(294)	(244)
Stock based compensation	(12)		(8)	(34)	(23)
Other items	(1)		0	(37)	(13)
Earnings (loss) before interest and income taxes	99		293	67	804
Net financing charges	(39)		(31)	(109)	(99)
Income (loss) before income taxes	60		262	(42)	705
Non-cash cost	1		4	12	23
Depreciation				300	248
Post-employment benefits	9
Income tax provision (benefit)	(13)		39	224	104
Prior period adjustments				8
Initial funding					12
Corporate joint venture | YFAI
Segment Reporting Information [Line Items]
Income tax provision (benefit)				8
Futuris
Segment Reporting Information [Line Items]
Integration-related costs	6			13
Restructuring Related Charges
Segment Reporting Information [Line Items]
Depreciation				6
Becoming Adient Costs
Segment Reporting Information [Line Items]
Stock based compensation				(9)	(10)
Depreciation					4
SS&M
Segment Reporting Information [Line Items]
Consulting fees	4			7
Operating segments | Seating
Segment Reporting Information [Line Items]
Total net sales	4,027		3,620	11,955	11,137
Adjusted EBITDA	344		413	1,110	1,175
Operating segments | SS&M
Segment Reporting Information [Line Items]
Total net sales	783		713	2,298	2,140
Adjusted EBITDA	(18)		31	(134)	78
Operating segments | Interiors
Segment Reporting Information [Line Items]
Adjusted EBITDA	19		19	56	71
Eliminations
Segment Reporting Information [Line Items]
Total net sales	(316)		(326)	(959)	(1,043)
Corporate-related costs
Segment Reporting Information [Line Items]
Other items	$ (26)		$ (39)	$ (83)	$ (109)

Nonconsolidated Partially-Own61

Nonconsolidated Partially-Owned Affiliates (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Schedule of Equity Method Investments [Line Items]
Investments in partially-owned affiliates	$ 1,764		$ 1,793
Net sales	14,038	$ 12,890
Gross profit	1,689	1,588
Operating income	773	880
Net income	624	772
Net income attributable to the entity	$ 609	724
Revision
Schedule of Equity Method Investments [Line Items]
Operating income		(24)
Net income		(24)
Net income attributable to the entity		$ (24)

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Jun. 30, 2018	Sep. 30, 2017
Commitments and Contingencies Disclosure [Abstract]
Reserves for environmental liabilities	$ 8	$ 9

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Mar. 31, 2017	Jun. 30, 2018	Jun. 30, 2017	Sep. 30, 2017
Related Party Transaction [Line Items]
Net sales		$ 303	$ 300
Cost of sales		467	$ 377
Accounts receivable		121		$ 129
Accounts payable		170		104
Loans to affiliates		$ (11)		$ 0
Former Parent | Reconciliation of Working Capital and Other Accounts
Related Party Transaction [Line Items]
Related party transaction amount	$ 87