Adient (ADNT) 10-Q 6 Aug 20 2020 Q3 Quarterly report Financial data

Cover Page

Cover Page	9 Months Ended
	Jun. 30, 2020shares
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2020
Document Transition Report	false
Entity File Number	001-37757
Entity Registrant Name	Adient plc
Entity Incorporation, State or Country Code	L2
Entity Tax Identification Number	98-1328821
Entity Address, Address Line One	25-28 North Wall Quay
Entity Address, Address Line Two	IFSC
Entity Address, City or Town	Dublin 1
Entity Address, Country	IE
Entity Address, Postal Zip Code	D01 H104
City Area Code	734
Local Phone Number	254-5000
Title of 12(b) Security	Ordinary Shares, par value $0.001
Trading Symbol	ADNT
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	93,884,381
Entity Central Index Key	0001670541
Current Fiscal Year End Date	--09-30
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q3
Amendment Flag	false

Consolidated Statements of Inco

Consolidated Statements of Income (Loss) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement of Financial Position [Abstract]
Net sales	$ 1,626	$ 4,219	$ 9,073	$ 12,605
Cost of sales	1,779	4,008	8,726	12,017
Gross profit	(153)	211	347	588
Selling, general and administrative expenses	115	165	407	511
Loss on business divestitures - net	0	0	25	0
Restructuring and impairment costs	49	15	103	159
Equity income (loss)	48	64	(57)	209
Earnings (loss) before interest and income taxes	(269)	95	(245)	127
Net financing charges	58	60	156	135
Other pension expense (income)	(1)	5	(5)	3
Income (loss) before income taxes	(326)	30	(396)	(11)
Income tax provision (benefit)	5	338	75	412
Net income (loss)	(331)	(308)	(471)	(423)
Income (loss) attributable to noncontrolling interests	(6)	13	40	64
Net income (loss) attributable to Adient	$ (325)	$ (321)	$ (511)	$ (487)
Earnings per share, basic (in dollars per share)	$ (3.46)	$ (3.43)	$ (5.45)	$ (5.21)
Earnings per share, diluted (in dollars per share)	$ (3.46)	$ (3.43)	$ (5.45)	$ (5.21)
Shares used in computing earnings per share, basic (in shares)	93.9	93.6	93.8	93.5
Shares used in computing earnings per share, diluted (in shares)	93.9	93.6	93.8	93.5

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (331)	$ (308)	$ (471)	$ (423)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	17	(24)	(65)	32
Realized and unrealized gains (losses) on derivatives	24	5	(23)	6
Other comprehensive income (loss)	41	(19)	(88)	38
Total comprehensive income (loss)	(290)	(327)	(559)	(385)
Comprehensive income (loss) attributable to noncontrolling interests	3	14	41	70
Comprehensive income (loss) attributable to Adient	$ (293)	$ (341)	$ (600)	$ (455)

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
Assets
Cash and cash equivalents	$ 1,032	$ 924
Accounts receivable - net	1,161	1,905
Inventories	737	793
Assets held for sale	31	0
Other current assets	498	494
Current assets	3,459	4,116
Property, plant and equipment - net	1,592	1,671
Goodwill	2,039	2,150
Other intangible assets - net	350	405
Investments in partially-owned affiliates	1,090	1,399
Assets held for sale	165	0
Other noncurrent assets	924	601
Total assets	9,619	10,342
Liabilities and Shareholders' Equity
Short-term debt	372	22
Current portion of long-term debt	8	8
Accounts payable	1,465	2,709
Accrued compensation and benefits	333	364
Liabilities held for sale	26	0
Restructuring reserve	141	123
Other current liabilities	738	609
Current liabilities	3,083	3,835
Long-term debt	4,147	3,708
Liabilities held for sale	10	0
Pension and postretirement benefits	130	151
Other noncurrent liabilities	635	408
Long-term liabilities	4,922	4,267
Commitments and Contingencies (Note 17)
Redeemable noncontrolling interests	42	51
Preferred shares issued, par value $0.001; 100,000,000 shares authorized, Zero shares issued and outstanding at June 30, 2020	0	0
Ordinary shares issued, par value $0.001; 500,000,000 shares authorized, 93,884,381 shares issued and outstanding at June 30, 2020	0	0
Additional paid-in capital	3,968	3,962
Accumulated deficit	(2,060)	(1,545)
Accumulated other comprehensive income (loss)	(658)	(569)
Shareholders' equity attributable to Adient	1,250	1,848
Noncontrolling interests	322	341
Total shareholders' equity	1,572	2,189
Total liabilities and shareholders' equity	$ 9,619	$ 10,342

Consolidated Statements of Fi_2

Consolidated Statements of Financial Position (Parenthetical)	Jun. 30, 2020$ / 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)	93,884,381
Common stock, shares outstanding (in shares)	93,884,381

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Operating Activities
Net income (loss) attributable to Adient	$ (511)	$ (487)
Income attributable to noncontrolling interests	40	64
Net income (loss)	(471)	(423)
Adjustments to reconcile net income (loss) to cash provided (used) by operating activities:
Depreciation	214	205
Amortization of intangibles	27	31
Pension and postretirement expense (benefit)	2	9
Pension and postretirement contributions, net	(21)	(17)
Equity in earnings of partially-owned affiliates, net of dividends received (includes purchase accounting amortization of $1 and $0, respectively)	85	(11)
Impairment of nonconsolidated partially-owned affiliate	222	0
Deferred income taxes	(13)	304
Non-cash impairment charges	27	66
Loss on business divestitures - net	25	0
Equity-based compensation	8	16
Other	10	18
Changes in assets and liabilities:
Receivables	706	219
Inventories	16	39
Other assets	77	105
Restructuring reserves	(60)	(90)
Accounts payable and accrued liabilities	(1,135)	(185)
Accrued income taxes	9	20
Cash provided (used) by operating activities	(272)	306
Investing Activities
Capital expenditures	(258)	(350)
Sale of property, plant and equipment	5	65
Settlement of cross-currency interest rate swap	10	0
Changes in long-term investments	(37)	3
Other	0	4
Cash provided (used) by investing activities	(280)	(278)
Financing Activities
Increase (decrease) in short-term debt	164	1
Increase (decrease) in long-term debt	600	1,600
Repayment of long-term debt	(6)	(1,202)
Debt financing costs	(10)	(45)
Cash dividends	0	(26)
Dividends paid to noncontrolling interests	(67)	(53)
Formation of consolidated joint venture	0	28
Other	(2)	(3)
Cash provided (used) by financing activities	679	300
Effect of exchange rate changes on cash and cash equivalents	(19)	10
Increase (decrease) in cash and cash equivalents	108	338
Cash and cash equivalents at beginning of period	924	687
Cash and cash equivalents at end of period	$ 1,032	$ 1,025

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Statement of Cash Flows [Abstract]
Purchase accounting amortization	$ 1	$ 0

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Jun. 30, 2020
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 Adient is a global leader in the automotive seating supplier industry. 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. For recent developments regarding the planned divestitures of Adient's YFAI investment and the fabrics business, refer to Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements. Basis of Presentation The unaudited consolidated financial statements of Adient have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States ("U.S. GAAP") have been condensed or omitted pursuant to such rules and regulations. The condensed consolidated balance sheet data as of September 30, 2019 was derived from audited financial statements, but does not include all disclosures required by GAAP. These interim consolidated financial statements include all adjustments (consisting of normal recurring adjustments, except as otherwise disclosed) that management believes are necessary for a fair statement of the results of operations, financial position and cash flows of Adient for the interim periods presented. Interim results are not necessarily indicative of full-year results, particularly in fiscal 2020 given the unprecedented situation Adient is facing with the COVID-19 pandemic and the related significant interruption it is having on Adient's operations. Adient's China facilities (including both consolidated and non-consolidated joint ventures) were effectively shut down during the lunar New Year festival (at the end of January) and did not return to operations until the end of March 2020. All of Adient's plants in China are currently operating and all of its customer plants in China have re-opened. Beginning in late March 2020, Adient experienced the shutdown of effectively all of its facilities in the Americas and European regions coinciding with the shutdown of its customer facilities in those regions. Adient also experienced the shutdown of approximately 50% of its plants in Asia (outside China) during late March and early April. During May and June, production started to resume in all regions concurrent with Adient's customers resuming operations. As of June 30, 2020, the majority of Adient's plants have resumed production, although production rates are well below pre-pandemic levels. Principles of Consolidation Adient consolidates its wholly-owned subsidiaries and those entities in which it has a controlling interest. Investments in partially-owned affiliates are accounted for by the equity method when Adient's interest exceeds 20% and does not have a controlling interest. 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, 2020, and September 30, 2019, respectively, 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, September 30, Current assets $ 201 $ 236 Noncurrent assets 80 40 Total assets $ 281 $ 276 Current liabilities $ 148 $ 235 Noncurrent liabilities 14 — Total liabilities $ 162 $ 235 Earnings Per Share The following table shows the computation of basic and diluted earnings (loss) per share: Three Months Ended Nine Months Ended (in millions, except per share data) 2020 2019 2020 2019 Numerator: Net income (loss) attributable to Adient $ (325) $ (321) $ (511) $ (487) Denominator: Shares outstanding 93.9 93.6 93.8 93.5 Effect of dilutive securities — — — — Diluted shares 93.9 93.6 93.8 93.5 Earnings (loss) per share: Basic $ (3.46) $ (3.43) $ (5.45) $ (5.21) Diluted $ (3.46) $ (3.43) $ (5.45) $ (5.21) Potentially dilutive securities whose effect would have been antidilutive are excluded from the computation of diluted earnings per share, which is a result of all periods presented being in a loss position. New Accounting Pronouncements Standards Adopted During Fiscal 2020 On October 1, 2019, Adient adopted Accounting Standards Codification Topic 842, "Leases" ("ASC 842"). The guidance requires lessees to recognize a lease liability and a right-of-use (ROU) asset for all leases with the exception of short-term leases whose terms are twelve months or less. By applying the optional modified retrospective method, Adient recorded an adjustment as of the adoption date without any retrospective adjustments to comparative financial information. Additionally, Adient elected the package of practical expedients permitted under ASC 842, and accordingly, did not reassess whether existing contracts contain leases, lease classifications, or the treatment of initial direct costs capitalized under the previous standard ("ASC 840"). Adient did not apply the "hindsight" practical expedient upon adoption. Adient did elect to apply the practical expedient to not separate nonlease components from associated lease components. Refer to Note 7, "Leases," of the notes to consolidated financial statements for additional information. ASU 2018-07, Compensation-Stock Compensation: Improvements to Nonemployee Share-Based Payment Accounting, expands the scope of Topic 718 to include all share-based payment transactions for acquiring goods and services from nonemployees. ASU 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 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. The adoption of this guidance on October 1, 2019 did not impact Adient's consolidated financial statements for the nine months ended June 30, 2020. Standards Effective After Fiscal 2020 Adient has considered the ASUs summarized below, effective after fiscal 2020, none of which is expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective ASU 2016-13, Financial Instruments-Credit Losses: Measurement of Credit Losses on Financial Instruments ASU 2016-13 changes the impairment model for financial assets measured at amortized cost, requiring presentation at the net amount expected to be collected. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts. Available-for-sale debt securities with unrealized losses will now be recorded through an allowance for credit losses. October 1, 2020 ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement ASU 2018-13 eliminates, adds, and modifies certain disclosure requirements for fair value measurements. The amendments with respect to changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty are to be applied prospectively. All other amendments are to be applied retrospectively to all periods presented. October 1, 2020 ASU 2018-14, Compensation-Retirement Benefits-Defined Benefit Plans-General: Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans The amendments in ASU 2018-14 eliminate, add, and modify certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The guidance is to be applied on a retrospective basis to all periods presented. October 1, 2020 ASU 2018-17, Targeted Improvements to Related Party Guidance for Variable Interest Entities ASU 2018-17 affects reporting entities that are required to determine whether they should consolidate a legal entity under the guidance within the Variable Interest Entities Subsections of Subtopic 810-10, Consolidation-Overall. October 1, 2020 ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes ASU 2019-12 modifies ASC 740, Income Taxes, by simplifying accounting for income taxes. As part of its overall simplification initiative to reduce costs and complexity of applying accounting standards while maintaining or improving the usefulness of the information provided to users of financial statements, the FASB’s amendments may impact both interim and annual reporting periods. October 1, 2021

Revenue Recognition

Revenue Recognition	9 Months Ended
	Jun. 30, 2020
Revenue from Contract with Customer [Abstract]
Revenue Recognition	2. Revenue Recognition Adient generates revenue through the sale of automotive seating solutions, including complete seating systems and the components of complete seating systems. Adient provides production and service parts to its customers under awarded multi-year programs. The duration of a program is generally consistent with the life cycle of a vehicle, however, the program can be canceled at any time without cause by the customer. Programs awarded to Adient to supply parts to its customers do not contain a firm commitment by the customer for volume or price and do not reach the level of a performance obligation until Adient receives either a purchase order and/or a materials release from the customer for a specific number of parts at a specified price, at which point an enforceable contract exists. Sales revenue is generally recognized at the point in time when parts are shipped and control has transferred to the customer, at which point an enforceable right to payment exists. Contracts may provide for annual price reductions over the production life of the awarded program, and prices are adjusted on an ongoing basis to reflect changes in product content/cost and other commercial factors. The amount of revenue recognized reflects the consideration that Adient expects to be entitled to in exchange for such products based on purchase orders, annual price reductions and ongoing price adjustments (some of which are accounted for as variable consideration and subject to being constrained), net of the impact, if any, of consideration paid to the customer. In a typical arrangement with the customer, purchase orders are issued for pre-production activities which consist of engineering, design and development, tooling and prototypes for the manufacture and delivery of component parts. Adient has concluded that these activities are not in the scope of ASC 606 and for that reason, there have been no changes to how Adient accounts for reimbursable pre-production costs. Adient has elected to continue to include shipping and handling fees billed to customers in revenue, while including costs of shipping and handling in cost of sales. Taxes collected from customers are excluded from revenue and credited directly to obligations to the appropriate government agencies. Payment terms with customers are established based on customary industry and regional practices. Adient has evaluated the terms of its arrangements and determined that they do not contain significant financing components.

Acquisitions and Divestitures

Acquisitions and Divestitures	9 Months Ended
	Jun. 30, 2020
Business Combinations [Abstract]
Acquisitions and Divestitures	3. Acquisitions and Divestitures Divestitures Adient Aerospace, LLC ("Adient Aerospace") became operational on October 11, 2018 with Adient's initial ownership position in Adient Aerospace being 50.01%. Initial contributions of $28 million were made during the first quarter of fiscal 2019 by each partner. On October 25, 2019, Adient reached an agreement with Boeing in which Adient's ownership position was reduced to 19.99%, resulting in the deconsolidation of Adient Aerospace on that date, including $37 million of cash. Adient recorded a $4 million loss as a result of the transaction in the Americas segment, including $21 million of allocated goodwill. Adient Aerospace develops, manufactures, and sells 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. On December 31, 2019, Adient sold the RECARO automotive high performance seating systems business to a group of investors for de minimis proceeds. As a result of the sale, Adient recorded a loss of $21 million during the quarter ending December 31, 2019. For fiscal 2019, the RECARO business recorded $148 million of net sales and insignificant pre-tax income. On January 31, 2020 (as amended on June 24, 2020), Adient, Yanfeng Automotive Trim Systems Company Ltd. (“Yanfeng”), Adient Yanfeng Seating Mechanisms Co., Ltd. (“AYM”), a joint venture owned, directly or indirectly, by Yanfeng (50%) and Adient (50%), Yanfeng Adient Seating Co., Ltd. (“YFAS”), a joint venture owned, directly or indirectly, by Yanfeng (50.1%) and Adient (49.9%) and YFAI, a joint venture owned, directly or indirectly, by Yanfeng (70%) and Adient (30%), entered into a Master Agreement (the “Agreement”), pursuant to which the parties have agreed, among other things, that: • Adient will transfer all of the issued and outstanding equity interest in YFAI held, directly or indirectly, by Adient, which represents 30% of YFAI’s total issued and outstanding equity interest, to Yanfeng for $369 million, of which US $309 million will be paid at the closing of the agreed transactions and the remaining US $60 million will be paid on a deferred basis post-closing. With respect to each YFAI fiscal year ending after the closing, starting with the year ending December 31, 2020, Adient will be paid an earnout in an amount equal to 30% percent of YFAI’s distributable earnings for such year until such time as the US $60 million deferred purchase price is fully paid. • Adient and Yanfeng will amend the YFAS Joint Venture Contract, dated as of October 22, 1997, as amended, and the Articles of Association of YFAS, dated as of October 22, 1997, as amended, in each case in order to extend the term of the YFAS joint venture until December 31, 2038; • Adient will transfer all patents, trademarks and copyrights, know-how, trade secrets and other intellectual property rights owned by Adient (or certain of its subsidiaries) and used exclusively in the conduct of Adient’s mechanism business as of the date of such transfer (the “Transferred IP”) to AYM for $20 million, and in connection with such transfer, (i) AYM will grant back to Adient a sole license with respect to the Transferred IP on a worldwide and royalty-free basis, (ii) Adient will grant AYM a worldwide and royalty-free license with respect to certain intellectual property rights owned by Adient (or certain of its subsidiaries) and used on a non-exclusive basis in the conduct of Adient’s mechanism business, and (iii) Adient and AYM will license to each other certain improvements to the Transferred IP, as well as certain other intellectual property rights developed or acquired by Adient, AYM or certain of their respective subsidiaries and relating to the mechanism business; and • Adient and Yanfeng will amend the AYM Equity Joint Venture Contract, dated as of September 9, 2013, as amended, and the Articles of Association of AYM, dated as of September 9, 2013, as amended to, among other things, (i) make certain governance changes such that Yanfeng may control and consolidate the results of AYM for financial reporting and accounting purposes, and (ii) expand AYM’s business and customer scope such that it may carry out its seating mechanism business anywhere in and outside of the People’s Republic of China, in each case, on the terms and subject to the conditions set forth in the Agreement and the relevant definitive agreements to be entered into in connection therewith. The transactions agreed on January 31, 2020, as amended on June 24, 2020, are cross-conditioned on each other and closing is subject to regulatory approvals, including the State Administration for Market Regulation in the People’s Republic of China, and other customary closing conditions. The transactions are expected to be completed by the end of Adient's fiscal 2020. Proceeds from the transactions are expected to be used by Adient for general corporate purposes or to potentially pay down a portion of Adient’s debt subject to the ongoing impacts of the COVID-19 pandemic. The terms of the Master Agreement as described above are consistent with non-binding terms reached in December 2019. As a result of the January 31, 2020 agreement, as amended on June 24, 2020, described above, Adient concluded that indicators of other-than-temporary impairment were present related to the investment in YFAI as of December 31, 2019 and June 30, 2020. Upon entering into a formal agreement to sell the YFAI investment, Adient determined that other-than-temporary impairment did exist and recorded a $216 million non-cash impairment of Adient's YFAI investment during the quarter ended December 31, 2019. As a result of the June 24, 2020 modifications to the agreement described above, Adient recorded $6 million of additional non-cash impairment of Adient's YFAI investment during the quarter ended June 30, 2020. The impairments were determined based on combining the fair value of consideration received for all transactions contemplated within the Master Agreement, including an estimated fair value of the YFAS joint venture extension, and allocating the total consideration received to the individual transactions based on relative fair values. Adient estimated the fair value of the individual transactions using both an income approach and market approach. The inputs utilized in the fair value analyses of the transactions are classified as level 3 inputs within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement" and primarily consisted of expected future operating margins and cash flows of YFAI, estimated production volumes, estimated dividend payments from YFAS over the extension period, estimated terminal values of YFAS, market comparables, weighted-average costs of capital (YFAI - 15.0%, YFAS - 10.5%), and noncontrolling interest discounts. As a result of the pending divestiture of the YFAI investment and the corresponding impairment, Adient ceased recognizing equity income from YFAI subsequent to December 31, 2019 (YFAI equity income was $40 million in fiscal 2019). In addition, upon the closing of the transaction, an intangible asset of $92 million will be recorded associated with the YFAS joint venture extension to be amortized over the 18-year term of the extension. On March 5, 2020, Adient entered into an agreement to sell its automotive fabrics manufacturing business including the lamination business to Sage Automotive Interiors for $175 million. Proceeds from the transaction are expected to be used by Adient for general corporate purposes or to potentially pay down a portion of Adient's debt subject to the ongoing impacts of the COVID-19 pandemic. The transaction is subject to regulatory approvals and other customary closing conditions and is expected to be completed by the end of Adient's fiscal 2020. The sale transaction includes 11 facilities globally with the majority located in EMEA, with approximately 1,300 employees. The assets and liabilities belonging to the business, including $83 million of allocated goodwill, have been classified as assets and liabilities held for sale, respectively, as of June 30, 2020. For fiscal 2019, the fabrics manufacturing business recorded $227 million of net sales and $8 million of pre-tax income.

Inventories

Inventories	9 Months Ended
	Jun. 30, 2020
Inventory Disclosure [Abstract]
Inventories	4. Inventories Inventories consisted of the following: (in millions) June 30, September 30, Raw materials and supplies $ 569 $ 609 Work-in-process 24 32 Finished goods 144 152 Inventories $ 737 $ 793

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	5. Goodwill and Other Intangible Assets The changes in the carrying amount of goodwill are as follows: (in millions) Americas EMEA Asia Total Balance at September 30, 2019 $ 638 $ 429 $ 1,083 $ 2,150 Business divestitures (21) (83) — (104) Currency translation and other (10) 4 (1) (7) Balance at June 30, 2020 $ 607 $ 350 $ 1,082 $ 2,039 Due to the COVID-19 pandemic and the significant interruption it has caused to Adient’s operations, Adient tested goodwill and intangible assets for impairment for each of its reporting units for the quarter ended March 31, 2020 using a fair value method based on management's judgments and assumptions regarding future cash flows. 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 reporting units using an income approach, which utilized Level 3 unobservable inputs. These calculations contain uncertainties as they require management to make assumptions about market comparables, future cash flows, and the appropriate discount rates (based on weighted average cost of capital ranging from 15.0% to 17.5% as of March 31, 2020) to reflect the risk inherent in the future cash flows and to derive a reasonable enterprise value and related premium. The estimated future cash flows reflect management's latest assumptions of the financial projections as of March 31, 2020 based on current and anticipated competitive landscape, including estimates of revenue based on production volumes over the foreseeable future and long-term growth rates, and operating margins based on historical trends and future cost containment activities. The financial projections also considered the impact that COVID-19 is having on Adient’s current and future operations as well as the impact to new vehicle sales in future years. As a result of the test, there was no goodwill impairment recorded during the quarter ended March 31, 2020. A change in any of these estimates and assumptions, especially as it relates to the extent of the COVID-19 pandemic’s impacts on vehicle production volumes within the automotive industry as well as the demand for new vehicle sales once the current operational interruptions are over, could produce significantly lower fair values of Adient's reporting units, which could have a material impact on its results of operations. Based on the resumption of production during the third quarter of fiscal 2020 as well as future year forecasts approximating previous expectations, no goodwill impairment triggering events were identified as of June 30, 2020. Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: June 30, 2020 September 30, 2019 (in millions) Gross Accumulated Net Gross Accumulated Net Intangible assets Patented technology $ 28 $ (19) $ 9 $ 27 $ (17) $ 10 Customer relationships 490 (170) 320 494 (129) 365 Trademarks 43 (29) 14 51 (32) 19 Miscellaneous 18 (11) 7 21 (10) 11 Total intangible assets $ 579 $ (229) $ 350 $ 593 $ (188) $ 405 During the three months ended June 30, 2020, a pre-tax non-cash impairment of $27 million was recorded in the Asia segment related to customer relationship intangible assets of $24 million and $3 million of other long-lived assets within the Futuris China business due to an overall decline in forecasted operations within that business. The impairment was calculated based on a fair value method using discounted cash flows that involves the use of management's judgments and estimates related to forecasted revenue, operating costs and discount rates. Amortization of other intangible assets for the nine months ended June 30, 2020 and 2019 was $27 million and $31 million, respectively.

Product Warranties

Product Warranties	9 Months Ended
	Jun. 30, 2020
Product Warranties Disclosures [Abstract]
Product Warranties	6. 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) 2020 2019 Balance at beginning of period $ 22 $ 11 Accruals for warranties issued during the period 9 9 Changes in accruals related to pre-existing warranties (including changes in estimates) (1) 6 Settlements made (in cash or in kind) during the period (5) (4) Balance at end of period $ 25 $ 22 In the second quarter of fiscal 2019, Adient recorded $7 million of warranty expense to correct a prior period error related to incurred but not yet reported warranty expense. Adient has concluded that this adjustment was not material to previously reported financial statements.

Leases

Leases	9 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Leases	7. Leases Adient adopted Accounting Standards Codification Topic 842, Leases (ASC 842), and all the related amendments using the modified retrospective method, without adjusting the comparative financial information, on October 1, 2019. As a result, financial information for reporting periods beginning on or after October 1, 2019 are presented in accordance with ASC 842. Upon adoption, Adient recognized right-of-use (ROU) assets of $380 million and corresponding lease liabilities of $384 million on October 1, 2019. The adoption date ROU asset balance was adjusted by $4 million, reflecting impairment of ROU assets for certain real estate leases (within the North America and Europe asset groups) of which the Company determined the carrying value of the initial operating lease ROU asset exceeded its fair value. The adjustment was recorded as an increase to the opening accumulated deficits. The adoption of ASC 842 did not have any significant impact on the consolidated statement of income or cash flows. Adient's lease portfolio consists of operating leases for real estate including production facilities, warehouses and administrative offices, equipment such as forklifts and computer servers and laptops, and fleet vehicles. The Company has elected not to record leases with an initial term of 12 months or less on its consolidated statement of financial position. A lease liability and corresponding right-of-use asset are recognized based on the present value of lease payments. To determine the present value of lease payments, the Company uses its incremental borrowing rate as of lease commencement. The incremental borrowing rate (IBR) is defined as the rate Adient would have to pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Adient primarily derives its IBR from its debt portfolio, adjusted for collateralization, lease term and jurisdictional factors. Adient's finance leases are not significant and are not included in the following disclosures. The components of lease costs for the three months and nine months ended June 30, 2020 were as follows: (in millions) Three Months Ended June 30, 2020 Nine Months Ended June 30, 2020 Operating lease cost $ 30 $ 94 Short-term lease cost 6 18 Total lease cost $ 36 $ 112 Operating lease right-of-use assets and lease liabilities included in the consolidated statement of financial position were as follows: (in millions) June 30, 2020 Operating lease right-of-use assets Other noncurrent assets $ 324 Operating lease liabilities - current Other current liabilities $ 88 Operating lease liabilities - noncurrent Other noncurrent liabilities 238 $ 326 Maturities of operating lease liabilities and minimum payments for operating leases having initial or remaining non-cancelable terms in excess of one year as of June 30, 2020 were as follows: Operating leases Fiscal years (in millions) June 30, 2020 2020 (excluding the nine months ended June 30, 2020) $ 28 2021 98 2022 71 2023 56 2024 41 Thereafter 91 Total lease payments 385 Less: imputed interest (59) Present value of lease liabilities $ 326 Future minimum operating lease payments accounted for under ASC 840 at September 30, 2019 were as follows: Operating leases Fiscal years (in millions) September 30, 2019 2020 $ 119 2021 91 2022 64 2023 51 2024 40 After 2024 94 Total minimum lease payments $ 459 Supplemental cash flow information related to leases was as follows: (in millions) Nine Months Ended June 30, 2020 Right-of-use assets obtained in exchange for lease obligations: Operating leases (non-cash activity) $ 34 Operating cash flows: Cash paid for amounts included in the measurement of lease liabilities $ 95 The weighted average remaining lease term for Adient's operating leases as of June 30, 2020 was 5 years. The weighted average discount rate for Adient's operating leases as of June 30, 2020 was 5.7%.

Debt and Financing Arrangements

Debt and Financing Arrangements	9 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Debt and Financing Arrangements	8. Debt and Financing Arrangements Debt consisted of the following: (in millions) June 30, September 30, Long-term debt: Term Loan B - LIBOR plus 4.00% due in 2024 $ 792 $ 798 4.875% Notes due in 2026 900 900 3.50% Notes due in 2024 1,122 1,094 7.00% Notes due in 2026 800 800 9.00% Notes due in 2025 600 — European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 — 180 Less: debt issuance costs (59) (56) Gross long-term debt 4,155 3,716 Less: current portion 8 8 Net long-term debt $ 4,147 $ 3,708 Short-term debt: ABL Credit Facility $ 179 $ — European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 185 — Other bank borrowings 8 22 Total short-term debt $ 372 $ 22 Adient US LLC ("Adient US"), a wholly owned subsidiary of Adient, together with certain of Adient's other subsidiaries, maintains an asset-based revolving credit facility (the “ABL Credit Facility”), which provides for a revolving line of credit up to $1,250 million, including a North American subfacility of up to $950 million and a European subfacility of up to $300 million, subject to borrowing base capacity. The ABL Credit Facility will mature on May 6, 2024, subject to a springing maturity date 91 days earlier if certain amounts remain outstanding at that time under the Term Loan B Agreement (defined below). Interest is payable on the ABL Credit Facility at a fluctuating rate of interest determined by reference to the Eurodollar rate plus an applicable margin of 1.50% to 2.00%. Adient will pay a commitment fee of 0.25% to 0.375% on the unused portion of the commitments under the asset-based revolving credit facility based on average global availability. Letters of credit are limited to the lesser of (x) $150 million and (y) the aggregate unused amount of commitments under the ABL Credit Facility then in effect. Subject to certain conditions, the ABL Credit Facility may be expanded by up to $250 million in additional commitments. Loans under the ABL Credit Facility may be denominated, at the option of Adient, in U.S. dollars, Euros, Pounds Sterling or Swedish Kroner. The ABL Credit Agreement is secured on a first-priority lien on all accounts receivable, inventory and bank accounts (and funds on deposit therein) and a second-priority lien on all of the tangible and intangible assets of certain Adient subsidiaries. As of June 30, 2020, Adient had drawn down $179 million on the ABL Credit Facility and had availability under this facility of $155 million (net of $107 million of letters of credit). During July 2020, Adient voluntarily repaid the outstanding balance of the ABL revolving credit balance. In addition, Adient US and Adient Global Holdings S.à r.l., a wholly-owned subsidiary of Adient, maintain a term loan credit agreement (the “Term Loan B Agreement”) providing for a 5-year $800 million senior secured term loan facility that was fully drawn at closing. The Term Loan B Agreement amortizes in equal quarterly installments at a rate of 1.00% per annum of the original principal amount thereof, with the remaining balance due at final maturity on May 6, 2024. Interest on the Term Loan B Agreement accrues at the Eurodollar rate plus an applicable margin equal to 4.25% (with one 0.25% step down based on achievement of a specific secured net leverage level starting with the fiscal quarter ending December 31, 2019). The Term Loan B Agreement also permits Adient to incur incremental term loans in an aggregate amount not to exceed the greater of $750 million and an unlimited amount subject to a pro forma first lien secured net leverage ratio of not greater than 1.75 to 1.00 and certain other conditions. Adient US also maintains an indenture relating to the issuance of $800 million aggregate principal amount of Senior First Lien Notes. These notes mature on May 15, 2026 and bear interest at a rate of 7.00% per annum. Interest on these notes is payable semi-annually in arrears on November 15 and May 15 of each year, commencing on November 15, 2019. The ABL Credit Facility, Term Loan B Agreement and the Senior First Lien Notes due 2026 contain covenants that are usual and customary for facilities and transactions of this type and that, among other things, restrict the ability of Adient and its restricted subsidiaries to: create certain liens and enter into sale and lease-back transactions; create, assume, incur or guarantee certain indebtedness; pay dividends or make other distributions on, or repurchase or redeem, Adient’s capital stock or certain other debt; make other restricted payments; and consolidate or merge with, or convey, transfer or lease all or substantially all of Adient’s and its restricted subsidiaries’ assets, to another person. These covenants are subject to a number of other limitations and exceptions set forth in the agreements. The agreements also provide for customary events of default, including, but not limited to, cross-default clauses with other debt arrangements, failure to pay principal and interest, failure to comply with covenants, agreements or conditions, and certain events of bankruptcy or insolvency involving Adient and its significant subsidiaries. Adient Global Holdings Ltd. ("AGH"), a wholly-owned subsidiary of Adient, maintains $0.9 billion aggregate principal amount of 4.875% USD-denominated unsecured notes due 2026 and €1.0 billion aggregate principal amount of 3.50% unsecured notes due 2024. Adient Germany Ltd. & Co. KG, a wholly owned subsidiary of Adient, maintains €165 million in an unsecured term loan from the European Investment Bank ("EIB") due in 2022. The loan bears interest at the 6-month EURIBOR rate plus 158 basis points. Adient amended the EIB loan agreement as of June 30, 2020 to increase the net leverage ratio to 6.75x from 5.25x at June 30, 2020. Future net leverage ratio requirements (5.25x at September 30, 2020 with step downs starting in fiscal 2021) were not adjusted. Adient is forecasting that it will not be in compliance with this net leverage ratio during the next 12 months and will be required to either obtain another amendment or waiver or will pay down the EIB loan. Accordingly, Adient has classified this debt as short term debt at June 30, 2020. On April 20, 2020, Adient US offered $600 million (net proceeds of $591 million) aggregate principal amount of 9.00% Senior First Lien Notes due 2025. These notes will mature on April 15, 2025, provided that if Adient Global Holdings Ltd (“AGH”) has not refinanced (or otherwise redeemed) in whole its outstanding 3.50% unsecured notes due 2024 or any refinancing indebtedness thereof that matures earlier than 91 days prior to the maturity date of the Senior First Lien Notes due 2025 on or prior to May 15, 2024, these notes will mature on May 15, 2024. Interest on these notes will be paid on April 15 and October 15 each year, beginning on October 15, 2020. These notes contain covenants that are usual and customary, similar to the covenants on the Senior First Lien Notes due 2026 as described above. Net Financing Charges Adient's net financing charges in the consolidated statements of income (loss) contained the following components: Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Interest expense, net of capitalized interest costs $ 56 $ 46 $ 152 $ 119 Banking fees and debt issuance cost amortization 5 18 13 25 Interest income (2) (4) (9) (8) Net foreign exchange (1) — — (1) Net financing charges $ 58 $ 60 $ 156 $ 135

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	9 Months Ended
	Jun. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities	9. 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 10, "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 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. As a result of the COVID-19 impacts and the resulting interruptions to Adient's operations, a loss of $2 million related to ineffective hedges was reclassified to the consolidated statement of income for the three months ended March 31, 2020. All contracts were highly effective in hedging the variability in future cash flows attributable to changes in currency exchange rates at June 30, 2020 and September 30, 2019, respectively. As of June 30, 2020, 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 during 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. During the three months ended March 31, 2020, Adient settled the one remaining cross-currency interest rate swap for $10 million in proceeds, resulting in no outstanding Euro denominated cross-currency interest rate swaps as of June 30, 2020. Adient entered into a cross-currency interest rate swap during fiscal 2019 to selectively hedge portions of its net investment in Japan. The currency effects of the cross-currency interest rate swap is reflected in the AOCI account within shareholders' equity attributable to Adient, where they offset gains and losses recorded on Adient's net investment in Japan. As of June 30, 2020, Adient had one cross-currency interest rate swap outstanding totaling approximately ¥11 billion designated as a net investment hedge in Adient's net investment in Japan. Adient purchased interest rate caps during fiscal 2019 to selectively limit the impact of USD LIBOR increases on its interest payments related to Adient's Term Loan B Agreement. The interest rate caps are designated as cash flow hedges under ASC 815. As of June 30, 2020, Adient had two outstanding interest rate caps with total notional amount of approximately $200 million. Adient entered into a ¥950 million foreign exchange forward contract during the first quarter of fiscal 2020 to selectively hedge portions of its net investment in China. The currency effects of the forward contract 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 China. The forward contract matured in June 2020. 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 Derivatives and Hedging (in millions) June 30, September 30, June 30, September 30, Other current assets Foreign currency exchange derivatives $ 2 $ 5 $ 2 $ 3 Cross-currency interest rate swaps — 12 — — Other noncurrent assets Foreign currency exchange derivatives 1 — — 1 Interest rate cap — 1 — — Cross-currency interest rate swaps 1 1 — — Total assets $ 4 $ 19 $ 2 $ 4 Other current liabilities Foreign currency exchange derivatives $ 40 $ 12 $ — $ — Other noncurrent liabilities Foreign currency exchange derivatives 6 3 — — Long-term debt Foreign currency denominated debt 1,122 1,094 — — Total liabilities $ 1,168 $ 1,109 $ — $ — 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 June 30, 2020 and September 30, 2019, 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 $ 6 $ 23 $ 1,168 $ 1,109 Gross amount eligible for offsetting (3) (9) (3) (9) Net amount $ 3 $ 14 $ 1,165 $ 1,100 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 Nine Months Ended 2020 2019 2020 2019 Foreign currency exchange derivatives $ 18 $ 6 $ (39) $ 5 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 Nine Months Ended 2020 2019 2020 2019 Foreign currency exchange derivatives Cost of sales $ (15) $ (1) $ (9) $ (3) 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 Nine Months Ended 2020 2019 2020 2019 Foreign currency exchange derivatives Cost of sales $ — $ (1) $ (1) $ (2) Foreign currency exchange derivatives Net financing charges 3 (1) 6 — Equity swap Selling, general and administrative — — — (13) Total $ 3 $ (2) $ 5 $ (15) The effective portion of pretax gains (losses) recorded in currency translation adjustment (CTA) within other comprehensive income (loss) related t o net investment hedges was $(25) million and $(20) million for the three months ended June 30, 2020 and 2019, respectively. For the three months ended June 30, 2020 and 2019, respectively, no gains or losses were reclassified from CTA into income for Adient's outstanding net investment hedges. There

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Jun. 30, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	10. 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 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 4 $ — $ 4 $ — Other noncurrent assets Foreign currency exchange derivatives 1 — 1 — Cross-currency interest rate swaps 1 — 1 — Total assets $ 6 $ — $ 6 $ — Other current liabilities Foreign currency exchange derivatives $ 40 $ — $ 40 $ — Other noncurrent liabilities Foreign currency exchange derivatives 6 — 6 — Total liabilities $ 46 $ — $ 46 $ — Fair Value Measurements Using: (in millions) Total as of Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 8 $ — $ 8 $ — Cross-currency interest rate swaps 12 — 12 — Other noncurrent assets Foreign currency exchange derivatives 1 — 1 — Cross-currency interest rate swaps 1 — 1 — Interest rate cap 1 — 1 — Total assets $ 23 $ — $ 23 $ — Other current liabilities Foreign currency exchange derivatives $ 12 $ — $ 12 $ — Other noncurrent liabilities Foreign currency exchange derivatives 3 — 3 — Total liabilities $ 15 $ — $ 15 $ — Valuation Methods Foreign currency exchange derivatives Adient selectively hedges anticipated transactions and net investments 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. 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. Cross-currency interest rate swaps Adient selectively uses cross-currency interest rate swaps to hedge portions of its net investment in Europe. During fiscal 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. During fiscal 2019, Adient entered into one floating to floating cross-currency interest rate swap totaling ¥11 billion designated as a net investment hedge in Adient's net investment in Japan. During fiscal 2019 and the first nine months of fiscal 2020, Adient settled both Euro denominated cross-currency interest rate swaps. As of June 30, 2020, Adient had one ¥11 billion cross-currency interest rate swap outstanding. Interest rate caps Adient selectively uses interest rate caps to limit the impact of floating rate interest payment increases on its Term Loan B Agreement. The interest rate caps are designated as cash flow hedges under ASC 815. As of June 30, 2020, Adient had two interest rate caps outstanding totaling approximately $200 million. The fair value of cash and cash equivalents, accounts receivable, short-term debt and accounts payable approximate their carrying values. The fair value of long-term debt, which was $3.9 billion a nd $3.4 billion at June 30, 2020 and September 30, 2019, respectively, was determined primarily using market quotes classified as Level 1 inputs within the ASC 820 fair value hierarchy.

Equity and Noncontrolling Inter

Equity and Noncontrolling Interests	9 Months Ended
	Jun. 30, 2020
Equity [Abstract]
Equity and Noncontrolling Interests	11. Equity and Noncontrolling Interests For the nine months ended June 30, 2020: (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at September 30, 2019 $ — $ 3,962 $ (1,545) $ (569) $ 1,848 $ 341 $ 2,189 Net income (loss) — — (511) — (511) 26 (485) Foreign currency translation adjustments — — — (66) (66) 1 (65) Realized and unrealized gains (losses) on derivatives — — — (23) (23) — (23) Dividends attributable to noncontrolling interests — — — — — (28) (28) Change in noncontrolling interest share — — — — — (18) (18) Share based compensation — 6 — — 6 — 6 Adjustments from adoption of a new standard — — (4) — (4) — (4) Other — — — — — — — Balance at June 30, 2020 $ — $ 3,968 $ (2,060) $ (658) $ 1,250 $ 322 $ 1,572 The deconsolidation of Adient Aerospace in the quarter ended December 31, 2019 resulted in a $18 million change in noncontrolling interest. For the three months ended June 30, 2020: (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at March 31, 2020 $ — $ 3,966 $ (1,735) $ (690) $ 1,541 $ 342 $ 1,883 Net income (loss) — — (325) — (325) (6) (331) Foreign currency translation adjustments — — — 8 8 2 10 Realized and unrealized gains (losses) on derivatives — — — 24 24 — 24 Dividends attributable to noncontrolling interests — — — — — (16) (16) Share based compensation — 1 — — 1 — 1 Other — 1 — — 1 — 1 Balance at June 30, 2020 $ — $ 3,968 $ (2,060) $ (658) $ 1,250 $ 322 $ 1,572 For the nine months ended June 30, 2019: (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at September 30, 2018 $ — $ 3,951 $ (1,028) $ (531) $ 2,392 $ 325 $ 2,717 Net income (loss) — — (487) — (487) 40 (447) Foreign currency translation adjustments — — — 26 26 4 30 Realized and unrealized gains (losses) on derivatives — — — 6 6 — 6 Dividends declared ($0.275 per share) — — (26) — (26) — (26) Dividends attributable to noncontrolling interests — — — — — (35) (35) Share based compensation — 10 — — 10 — 10 Formation of consolidated joint venture — — — — — 28 28 Other — (2) — — (2) — (2) Balance at June 30, 2019 $ — $ 3,959 $ (1,541) $ (499) $ 1,919 $ 362 $ 2,281 During October 2018, Adient declared a dividend of $0.275 per ordinary share, which was paid in November 2018. For the three months ended June 30, 2019: (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at March 31, 2019 $ — $ 3,956 $ (1,220) $ (479) $ 2,257 $ 373 $ 2,630 Net income (loss) — — (321) — (321) 7 (314) Foreign currency translation adjustments — — — (25) (25) (1) (26) Realized and unrealized gains (losses) on derivatives — — — 5 5 — 5 Dividends attributable to noncontrolling interests — — — — — (17) (17) Share based compensation 2 — — 2 — 2 Other — 1 — — 1 — 1 Balance at June 30, 2019 $ — $ 3,959 $ (1,541) $ (499) $ 1,919 $ 362 $ 2,281 The following table presents changes in AOCI attributable to Adient: Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Foreign currency translation adjustments Balance at beginning of period $ (632) $ (472) $ (558) $ (523) Aggregate adjustment for the period, net of tax 8 (25) (66) 26 Balance at end of period $ (624) $ (497) $ (624) $ (497) Realized and unrealized gains (losses) on derivatives Balance at beginning of period $ (55) $ (6) $ (8) $ (7) Current period changes in fair value, net of tax 12 5 (30) 6 Reclassification to income, net of tax 12 — 7 — Balance at end of period $ (31) $ (1) $ (31) $ (1) Pension and postretirement plans Balance at beginning of period $ (3) $ (1) $ (3) $ (1) Balance at end of period $ (3) $ (1) $ (3) $ (1) Accumulated other comprehensive income (loss), end of period $ (658) $ (499) $ (658) $ (499) Adient consolidates certain subsidiaries in which the noncontrolling interest party has within their control the right to require Adient to redeem all or a portion of its interest in the subsidiary. These redeemable noncontrolling interests are reported at their estimated redemption value. Any adjustment to the redemption value impacts retained earnings but does not impact net income. Redeemable noncontrolling interests which are redeemable only upon future events, the occurrence of which is not currently probable, are recorded at carrying value. The following table presents changes in the redeemable noncontrolling interests: Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Beginning balance $ 35 $ 37 $ 51 $ 47 Net income — 6 14 24 Foreign currency translation adjustments 7 2 — 2 Dividends — — (23) (28) Ending balance $ 42 $ 45 $ 42 $ 45

Retirement Plans

Retirement Plans	9 Months Ended
	Jun. 30, 2020
Retirement Benefits [Abstract]
Retirement Plans	12. Retirement Plans Adient maintains non-contributory defined benefit pension plans covering primarily non-U.S. employees and a limited number of U.S. employees. The following table contains the components of net periodic benefit cost: Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Service cost $ 2 $ 2 $ 6 $ 6 Interest cost 2 3 8 9 Expected return on plan assets (4) (4) (14) (12) Net actuarial and settlement (gain) loss 1 6 1 6 Net periodic benefit cost $ 1 $ 7 $ 1 $ 9

Restructuring and Impairment Co

Restructuring and Impairment Costs	9 Months Ended
	Jun. 30, 2020
Restructuring and Related Activities [Abstract]
Restructuring and Impairment Costs	13. Restructuring and Impairment Costs To better align its resources with its overall strategies and reduce the cost structure of its global operations to address the softness in certain underlying markets, Adient commits to restructuring plans as necessary. During fiscal 2020, Adient committed to a restructuring plan ("2020 Plan") of $86 million. Of the restructuring costs recorded, $15 million relates to the Americas segment, $62 million relates to the EMEA segment and $9 million relates to the Asia 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 2022. Also recorded in fiscal 2020 is $10 million of prior year underspend. The following table summarizes the changes in Adient's 2020 Plan reserve: (in millions) Employee Severance and Termination Benefits Other Currency Total Original Reserve $ 83 $ 3 $ — $ 86 Utilized—cash (22) — — (22) Noncash adjustment—other — (3) 3 — Balance at June 30, 2020 $ 61 $ — $ 3 $ 64 The following table summarizes the changes in Adient's 2019 Plan reserve: (in millions) Employee Severance and Termination Benefits Other Currency Translation Total Balance at September 30, 2019 $ 69 $ 3 $ (2) $ 70 Utilized—cash (25) — — (25) Noncash adjustment—underspend (6) — — (6) Balance at June 30, 2020 $ 38 $ 3 $ (2) $ 39 The following table summarizes the changes in Adient's 2018 Plan reserve: (in millions) Employee Severance and Termination Benefits Currency Total Balance at September 30, 2019 $ 24 $ (4) $ 20 Utilized—cash (8) — (8) Noncash adjustment—underspend (3) 1 (2) Balance at June 30, 2020 $ 13 $ (3) $ 10 There were no material changes during fiscal 2020 to the 2017 and 2016 Plan's reserve balances at June 30, 2020 of $3 million, and $24 million, respectively. Adient's fiscal 2020, 2019, 2018, 2017 and 2016 restructuring plans included workforce reductions of approximately 12,000 employees. 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, 2020, approximately 7,800 of the employees have been separated from Adient pursuant to the restructuring plans. In addition, the restructuring plans included twenty plant closures. As of June 30, 2020, seventeen of the twenty 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, particularly related to the COVID-19 pandemic, could impact Adient's liquidity position, lead to impairment charges and/or require additional restructuring of its operations. Refer to Note 5, "Goodwill and Other Intangible Assets," of the notes to consolidated financial statements for additional information related to impairment of intangible assets during the three months ended June 30, 2020.

Income Taxes

Income Taxes	9 Months Ended
	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Income Taxes	14. Income Taxes Adient has historically calculated the provision for income taxes during interim reporting periods by applying an estimate of the annual effective tax rate for the full fiscal year to “ordinary” income or loss (pretax income or loss excluding unusual or infrequently occurring discrete items) for the reporting period. Due to the uncertainty related to the impact of the COVID-19 pandemic on the Company’s operations at a jurisdictional level that is required to estimate an annual effective tax rate for the full fiscal year, Adient used a discrete effective tax rate method to calculate an income tax provision for the nine-month period ended June 30, 2020. For the three and nine months ended June 30, 2020, Adient’s income tax expense was $5 million equating to an effective tax rate of (2)% and $75 million equating to an effective tax rate of (19)%, respectively. For the three months ended June 30, 2020, income tax expense was recognized rather than a tax benefit that would have been recognized by applying the statutory rate of 12.5% against pre-tax losses, primarily due to the impact of recognizing no tax benefit for losses in jurisdictions with valuation allowances, partially offset by a tax benefit related to an impairment charge recorded in the Asia segment related to customer relationship intangible asset. For the nine months ended June 30, 2020, income tax expense was recognized rather than a tax benefit that would have been recognized by applying the statutory rate of 12.5% against pre-tax losses, primarily due to the impact of recognizing no tax benefit for losses in jurisdictions with valuation allowances and foreign currency remeasurement of Mexican peso denominated deferred tax assets, partially offset by a tax benefit related to the impairment of Adient’s YFAI investment and a tax benefit related to an impairment charge recorded in the Asia segment related to customer relationship intangible assets. For the three and nine months ended June 30, 2019, Adient’s income tax expense was $338 million equating to an effective tax rate of 1,127% and $412 million equating to an effective rate of (3,745)%, respectively. The three and nine month income tax expense was higher than the statutory rate impact of 12.5% primarily due to the recognition of valuation allowances in Luxembourg, Poland, and the United Kingdom and the impact of recognizing no tax benefit for losses in jurisdictions with valuation allowances. Valuation Allowances As a result of the Company's third quarter fiscal 2020 analysis of the realizability of its worldwide deferred tax assets, and after considering tax planning initiatives and other positive and negative evidence, Adient determined that no changes to valuation allowances were required. As a result of Adient's third quarter fiscal 2019 analysis of the realizability of its worldwide deferred tax assets, and after considering tax planning initiatives and other positive and negative evidence (including the external debt refinancing, the related incremental net financing costs, and the restructuring of the internal financing which occurred in the third quarter of fiscal 2019), Adient determined that it was more likely than not that deferred tax assets in Luxembourg and the United Kingdom would not be realized and recorded income tax expense of $229 million and $25 million, respectively, to establish valuation allowances. In addition, as a result of the valuation allowances, Adient recorded an income tax expense of $48 million to adjust the year-to-date tax expense to reflect the higher estimated annual effective tax rate. As a result of Adient's second quarter fiscal 2019 analysis of the realizability of its worldwide deferred tax assets, and after considering tax planning initiatives and other positive and negative evidence (including the long-lived asset impairment recorded in the second quarter of fiscal 2019), Adient determined that it was more likely than not that deferred tax assets within certain Poland entities would not be realized and recorded a net income tax expense of $43 million in the second quarter of fiscal 2019 to establish a valuation allowance. 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. Uncertain Tax Positions At June 30, 2020, Adient had gross tax effected unrecognized tax benefits of $404 million. If recognized, $118 million of Adient's unrecognized tax benefits would impact the effective tax rate. Total net accrued interest at June 30, 2020 was approximately $14 million (net of tax benefit). The interest and penalties accrued for the three and nine months ended June 30, 2020 was $1 million and $4 million, respectively. 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 March 27, 2020, the House passed the Coronavirus Aid, Relief, and Economic Security Act (The CARES Act), also known as the Third COVID-19 Supplemental Relief bill, and the president signed the legislation into law. Adient does not expect the provisions of the legislation to have a significant impact on the effective tax rate or the income tax payable and deferred income tax positions of the Company. During the third quarter of fiscal 2019, Luxembourg enacted legislation reducing the nominal corporate tax rate to 17.0% from 18.0%. For Adient, this reduced its aggregate income tax rate to 24.9% from 26.0% and applies retroactively to the fiscal 2019 tax year. As a result of the law change, Adient recorded income tax expense of $10 million related to the write down of deferred tax assets. During the first quarter of fiscal 2019, Guangzhou Adient Automotive Seating Co., Ltd. was approved for High and New Tech Enterprise status for the three-year period of 2018 to 2020, thereby reducing their tax rate from 25% to 15%. As a result, a $7 million income tax benefit was recorded on the reduction of deferred tax liabilities and a reduction of 2018 calendar year income taxes. Other tax legislation was adopted during the quarter in various jurisdictions, which did not have a material impact on Adient’s consolidated financial statements. Other Tax Matters During fiscal 2020, Adient committed to a restructuring plan ("2020 Plan") of $86 million. Refer to Note 13, “Restructuring and Impairment Costs,” of the notes to the consolidated financial statements for additional information. The tax benefit associated with the restructuring charge was $3 million. During the third quarter of fiscal 2020, an impairment charge of $27 million was recorded in the Asia segment related to customer relationship intangible assets. Refer to Note 5, “Goodwill and Other Intangible Assets,” of the notes to the consolidated financial statements for additional information. The tax benefit associated with the impairment charge was $5 million. During the first quarter of fiscal 2020, Adient recognized a pre-tax non-cash impairment of $216 million in equity income related to Adient's YFAI investment. Refer to Note 3, “Acquisitions and Divestitures,” of the notes to the consolidated financial statements for additional information. The tax benefit associated with the impairment charge was $4 million. An additional impairment of $6 million was recorded in the third quarter of fiscal 2020 related to this investment, with no additional tax benefit being recorded. During the second quarter of fiscal 2019, Adient recognized a pre-tax impairment charge on long-lived assets of $66 million. Refer to Note 13 "Restructuring and Impairment Costs," of the notes to the consolidated financial statements for additional

Segment Information

Segment Information	9 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Segment Information	15. Segment Information Adient manages its business on a geographic basis and operates in the following three reportable segments for financial reporting purposes: 1) Americas, which is inclusive of North America and South America; 2) Europe, Middle East, and Africa ("EMEA") and 3) Asia Pacific/China ("Asia"). 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, restructuring and impairment costs, restructuring related-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. Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Net Sales Americas $ 593 $ 2,010 $ 4,093 $ 5,860 EMEA 698 1,752 3,750 5,170 Asia 346 530 1,362 1,779 Eliminations (11) (73) (132) (204) Total net sales $ 1,626 $ 4,219 $ 9,073 $ 12,605 Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Adjusted EBITDA Americas $ (83) $ 69 $ 117 $ 146 EMEA (94) 53 17 114 Asia 71 110 311 387 Corporate-related costs (1) (16) (27) (59) (75) Restructuring and impairment costs (2) (49) (15) (103) (159) Purchase accounting amortization (3) (9) (11) (30) (32) Restructuring related charges (4) (5) (5) (17) (27) Loss on business divestitures - net (5) — — (25) — Impairment of nonconsolidated partially-owned affiliate (6) (6) — (222) — Depreciation (67) (68) (214) (205) Stock based compensation (7) (8) (8) (16) Other items (7) (4) (3) (12) (6) Earnings (loss) before interest and income taxes (269) 95 (245) 127 Net financing charges (58) (60) (156) (135) Other pension income (expense) 1 (5) 5 (3) Income (loss) before income taxes $ (326) $ 30 $ (396) $ (11) Notes: (1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance. (2) Reflects qualified restructuring charges for costs that are directly attributable to restructuring activities and meet the definition of restructuring under ASC 420 and non-recurring impairment charges. Restructuring charges during the three and nine months ended June 30, 2020 primarily consist of workforce reductions and a $27 million pre-tax non-cash impairment charge related to long-lived assets in China. Restructuring charges during the three and nine months ended June 30, 2019 primarily consist of workforce reductions; the nine months ended June 30, 2019 also includes a $66 million non-cash impairment charge related to long-lived assets in the seat structure and mechanism operations. (3) Reflects amortization of intangible assets including those related to partially owned affiliates recorded within equity income. (4) Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420. (5) Reflects losses on business divestitures, of which $4 million is related to the deconsolidation of Adient Aerospace, and $21 million is the result of the sale of the RECARO automotive high performance seating systems. (6) Reflects the non-cash impairment of Adient's YFAI investment as described in Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements. (7) The three months ended June 30, 2020 reflects $4 million of transaction costs and the nine months ended June 30, 2020 reflects $11 million of transaction costs and $1 million of tax adjustments at YFAI. The three months ended June 30, 2019 reflects $1 million of Futuris integration costs and $2 million of transaction costs. The nine months ended June 30, 2019 reflects $4 million of Futuris integration costs and $2 million of transaction costs. Geographic Information Revenue by geographic area is as follows: Net Sales Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Americas United States $ 519 $ 1,649 $ 3,469 $ 4,894 Mexico 192 700 1,379 2,013 Other Americas 17 106 236 330 Regional elimination (135) (445) (991) (1,377) 593 2,010 4,093 5,860 EMEA Germany 150 375 765 1,106 Czech Republic 166 385 806 1,123 Other EMEA 571 1,500 3,217 4,412 Regional elimination (189) (508) (1,038) (1,471) 698 1,752 3,750 5,170 Asia Thailand 44 139 307 468 China 130 126 372 410 Japan 34 104 262 389 Other Asia 140 163 425 516 Regional elimination (2) (2) (4) (4) 346 530 1,362 1,779 Inter-segment elimination (11) (73) (132) (204) Total $ 1,626 $ 4,219 $ 9,073 $ 12,605

Nonconsolidated Partially-Owned

Nonconsolidated Partially-Owned Affiliates	9 Months Ended
	Jun. 30, 2020
Equity Method Investments and Joint Ventures [Abstract]
Nonconsolidated Partially-Owned Affiliates	16. Nonconsolidated Partially-Owned Affiliates Investments in the net assets of nonconsolidated partially-owned affiliates are reported in the "Investments in partially-owned affiliates" line in the consolidated statements of financial position as of June 30, 2020 and September 30, 2019. Equity in the net income of nonconsolidated partially-owned affiliates are reported in the "Equity income (loss)" line in the consolidated statements of income (loss) for the nine months ended June 30, 2020 and 2019, respectively. Adient maintains total investments in partially-owned affiliates of $1.1 billion and $1.4 billion at June 30, 2020 and September 30, 2019, respectively. Operating information for nonconsolidated partially-owned affiliates is as follows: Nine Months Ended (in millions) 2020 2019 Income statement data: Net sales $ 7,319 $ 11,736 Gross profit $ 829 $ 1,358 Net income $ 387 $ 494 Net income attributable to the entity $ 381 $ 480

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	17. Commitments and Contingencies 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. 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 $11 million and $12 million at June 30, 2020 and September 30, 2019, respectively. 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.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Jun. 30, 2020
Related Party Transactions [Abstract]
Related Party Transactions	18. Related Party Transactions In the ordinary course of business, Adient enters into transactions with related parties, such as equity affiliates. Such transactions consist of the sale or purchase of goods and other arrangements. The following table sets forth the net sales to and purchases from related parties included in the consolidated statements of income: Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Net sales to related parties Net sales $ 60 $ 97 $ 255 $ 277 Purchases from related parties Cost of sales 138 205 447 555 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, September 30, Accounts receivable due from related parties Accounts receivable $ 61 $ 73 Accounts payable due to related parties Accounts payable 87 137 Average receivable and payable balances with related parties remained consistent with the period end balances shown above.

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The unaudited consolidated financial statements of Adient have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission. Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States ("U.S. GAAP") have been condensed or omitted pursuant to such rules and regulations. The condensed consolidated balance sheet data as of September 30, 2019 was derived from audited financial statements, but does not include all disclosures required by GAAP. These interim consolidated financial statements include all adjustments (consisting of normal recurring adjustments, except as otherwise disclosed) that management believes are necessary for a fair statement of the results of operations, financial position and cash flows of Adient for the interim periods presented. Interim results are not necessarily indicative of full-year results, particularly in fiscal 2020 given the unprecedented situation Adient is facing with the COVID-19 pandemic and the related significant interruption it is having on Adient's operations. Adient's China facilities (including both consolidated and non-consolidated joint ventures) were effectively shut down during the lunar New Year festival (at the end of January) and did not return to operations until the end of March 2020. All of Adient's plants in China are currently operating and all of its customer plants in China have re-opened. Beginning in late March 2020, Adient experienced the shutdown of effectively all of its facilities in the Americas and European regions coinciding with the shutdown of its customer facilities in those regions. Adient also experienced the shutdown of approximately 50% of its plants in Asia (outside China) during late March and early April. During May and June, production started to resume in all regions concurrent with Adient's customers resuming operations. As of June 30, 2020, the majority of Adient's plants have resumed production, although production rates are well below pre-pandemic levels.
Principles of Consolidations	Principles of Consolidation Adient consolidates its wholly-owned subsidiaries and those entities in which it has a controlling interest. Investments in partially-owned affiliates are accounted for by the equity method when Adient's interest exceeds 20% and does not have a controlling interest.
Consolidated VIEs	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, 2020, and September 30, 2019, respectively, 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.
New Accounting Pronouncements	New Accounting Pronouncements Standards Adopted During Fiscal 2020 On October 1, 2019, Adient adopted Accounting Standards Codification Topic 842, "Leases" ("ASC 842"). The guidance requires lessees to recognize a lease liability and a right-of-use (ROU) asset for all leases with the exception of short-term leases whose terms are twelve months or less. By applying the optional modified retrospective method, Adient recorded an adjustment as of the adoption date without any retrospective adjustments to comparative financial information. Additionally, Adient elected the package of practical expedients permitted under ASC 842, and accordingly, did not reassess whether existing contracts contain leases, lease classifications, or the treatment of initial direct costs capitalized under the previous standard ("ASC 840"). Adient did not apply the "hindsight" practical expedient upon adoption. Adient did elect to apply the practical expedient to not separate nonlease components from associated lease components. Refer to Note 7, "Leases," of the notes to consolidated financial statements for additional information. ASU 2018-07, Compensation-Stock Compensation: Improvements to Nonemployee Share-Based Payment Accounting, expands the scope of Topic 718 to include all share-based payment transactions for acquiring goods and services from nonemployees. ASU 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 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. The adoption of this guidance on October 1, 2019 did not impact Adient's consolidated financial statements for the nine months ended June 30, 2020. Standards Effective After Fiscal 2020 Adient has considered the ASUs summarized below, effective after fiscal 2020, none of which is expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective ASU 2016-13, Financial Instruments-Credit Losses: Measurement of Credit Losses on Financial Instruments ASU 2016-13 changes the impairment model for financial assets measured at amortized cost, requiring presentation at the net amount expected to be collected. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts. Available-for-sale debt securities with unrealized losses will now be recorded through an allowance for credit losses. October 1, 2020 ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement ASU 2018-13 eliminates, adds, and modifies certain disclosure requirements for fair value measurements. The amendments with respect to changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty are to be applied prospectively. All other amendments are to be applied retrospectively to all periods presented. October 1, 2020 ASU 2018-14, Compensation-Retirement Benefits-Defined Benefit Plans-General: Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans The amendments in ASU 2018-14 eliminate, add, and modify certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The guidance is to be applied on a retrospective basis to all periods presented. October 1, 2020 ASU 2018-17, Targeted Improvements to Related Party Guidance for Variable Interest Entities ASU 2018-17 affects reporting entities that are required to determine whether they should consolidate a legal entity under the guidance within the Variable Interest Entities Subsections of Subtopic 810-10, Consolidation-Overall. October 1, 2020 ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes ASU 2019-12 modifies ASC 740, Income Taxes, by simplifying accounting for income taxes. As part of its overall simplification initiative to reduce costs and complexity of applying accounting standards while maintaining or improving the usefulness of the information provided to users of financial statements, the FASB’s amendments may impact both interim and annual reporting periods. October 1, 2021

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Jun. 30, 2020
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, September 30, Current assets $ 201 $ 236 Noncurrent assets 80 40 Total assets $ 281 $ 276 Current liabilities $ 148 $ 235 Noncurrent liabilities 14 — Total liabilities $ 162 $ 235
Schedule of Computation of Basic and Diluted Earnings Per Share	The following table shows the computation of basic and diluted earnings (loss) per share: Three Months Ended Nine Months Ended (in millions, except per share data) 2020 2019 2020 2019 Numerator: Net income (loss) attributable to Adient $ (325) $ (321) $ (511) $ (487) Denominator: Shares outstanding 93.9 93.6 93.8 93.5 Effect of dilutive securities — — — — Diluted shares 93.9 93.6 93.8 93.5 Earnings (loss) per share: Basic $ (3.46) $ (3.43) $ (5.45) $ (5.21) Diluted $ (3.46) $ (3.43) $ (5.45) $ (5.21)
Schedule of New Accounting Pronouncements	Standards Effective After Fiscal 2020 Adient has considered the ASUs summarized below, effective after fiscal 2020, none of which is expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective ASU 2016-13, Financial Instruments-Credit Losses: Measurement of Credit Losses on Financial Instruments ASU 2016-13 changes the impairment model for financial assets measured at amortized cost, requiring presentation at the net amount expected to be collected. The measurement of expected credit losses is based upon historical experience, current conditions, and reasonable and supportable forecasts. Available-for-sale debt securities with unrealized losses will now be recorded through an allowance for credit losses. October 1, 2020 ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement ASU 2018-13 eliminates, adds, and modifies certain disclosure requirements for fair value measurements. The amendments with respect to changes in unrealized gains and losses, the range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements, and the narrative description of measurement uncertainty are to be applied prospectively. All other amendments are to be applied retrospectively to all periods presented. October 1, 2020 ASU 2018-14, Compensation-Retirement Benefits-Defined Benefit Plans-General: Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans The amendments in ASU 2018-14 eliminate, add, and modify certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The guidance is to be applied on a retrospective basis to all periods presented. October 1, 2020 ASU 2018-17, Targeted Improvements to Related Party Guidance for Variable Interest Entities ASU 2018-17 affects reporting entities that are required to determine whether they should consolidate a legal entity under the guidance within the Variable Interest Entities Subsections of Subtopic 810-10, Consolidation-Overall. October 1, 2020 ASU 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes ASU 2019-12 modifies ASC 740, Income Taxes, by simplifying accounting for income taxes. As part of its overall simplification initiative to reduce costs and complexity of applying accounting standards while maintaining or improving the usefulness of the information provided to users of financial statements, the FASB’s amendments may impact both interim and annual reporting periods. October 1, 2021

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Jun. 30, 2020
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following: (in millions) June 30, September 30, Raw materials and supplies $ 569 $ 609 Work-in-process 24 32 Finished goods 144 152 Inventories $ 737 $ 793

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Jun. 30, 2020
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) Americas EMEA Asia Total Balance at September 30, 2019 $ 638 $ 429 $ 1,083 $ 2,150 Business divestitures (21) (83) — (104) Currency translation and other (10) 4 (1) (7) Balance at June 30, 2020 $ 607 $ 350 $ 1,082 $ 2,039
Schedule of Other Intangible Assets	Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: June 30, 2020 September 30, 2019 (in millions) Gross Accumulated Net Gross Accumulated Net Intangible assets Patented technology $ 28 $ (19) $ 9 $ 27 $ (17) $ 10 Customer relationships 490 (170) 320 494 (129) 365 Trademarks 43 (29) 14 51 (32) 19 Miscellaneous 18 (11) 7 21 (10) 11 Total intangible assets $ 579 $ (229) $ 350 $ 593 $ (188) $ 405

Product Warranties (Tables)

Product Warranties (Tables)	9 Months Ended
	Jun. 30, 2020
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) 2020 2019 Balance at beginning of period $ 22 $ 11 Accruals for warranties issued during the period 9 9 Changes in accruals related to pre-existing warranties (including changes in estimates) (1) 6 Settlements made (in cash or in kind) during the period (5) (4) Balance at end of period $ 25 $ 22

Leases (Tables)

Leases (Tables)	9 Months Ended
	Jun. 30, 2020
Leases [Abstract]
Schedule of Lease Cost	The components of lease costs for the three months and nine months ended June 30, 2020 were as follows: (in millions) Three Months Ended June 30, 2020 Nine Months Ended June 30, 2020 Operating lease cost $ 30 $ 94 Short-term lease cost 6 18 Total lease cost $ 36 $ 112
Schedule of Operating Lease Right of Use Assets and Operating Lease Liabilities	Operating lease right-of-use assets and lease liabilities included in the consolidated statement of financial position were as follows: (in millions) June 30, 2020 Operating lease right-of-use assets Other noncurrent assets $ 324 Operating lease liabilities - current Other current liabilities $ 88 Operating lease liabilities - noncurrent Other noncurrent liabilities 238 $ 326
Schedule of Operating Lease Liabilities	Maturities of operating lease liabilities and minimum payments for operating leases having initial or remaining non-cancelable terms in excess of one year as of June 30, 2020 were as follows: Operating leases Fiscal years (in millions) June 30, 2020 2020 (excluding the nine months ended June 30, 2020) $ 28 2021 98 2022 71 2023 56 2024 41 Thereafter 91 Total lease payments 385 Less: imputed interest (59) Present value of lease liabilities $ 326
Schedule of Future Minimum Operating Lease Payments	Future minimum operating lease payments accounted for under ASC 840 at September 30, 2019 were as follows: Operating leases Fiscal years (in millions) September 30, 2019 2020 $ 119 2021 91 2022 64 2023 51 2024 40 After 2024 94 Total minimum lease payments $ 459
Schedule of Supplemental Cash Flow Information	Supplemental cash flow information related to leases was as follows: (in millions) Nine Months Ended June 30, 2020 Right-of-use assets obtained in exchange for lease obligations: Operating leases (non-cash activity) $ 34 Operating cash flows: Cash paid for amounts included in the measurement of lease liabilities $ 95

Debt and Financing Arrangemen_2

Debt and Financing Arrangements (Tables)	9 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Schedule of Debt	Debt consisted of the following: (in millions) June 30, September 30, Long-term debt: Term Loan B - LIBOR plus 4.00% due in 2024 $ 792 $ 798 4.875% Notes due in 2026 900 900 3.50% Notes due in 2024 1,122 1,094 7.00% Notes due in 2026 800 800 9.00% Notes due in 2025 600 — European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 — 180 Less: debt issuance costs (59) (56) Gross long-term debt 4,155 3,716 Less: current portion 8 8 Net long-term debt $ 4,147 $ 3,708 Short-term debt: ABL Credit Facility $ 179 $ — European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 185 — Other bank borrowings 8 22 Total short-term debt $ 372 $ 22
Schedule of Net Financing Charges	Adient's net financing charges in the consolidated statements of income (loss) contained the following components: Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Interest expense, net of capitalized interest costs $ 56 $ 46 $ 152 $ 119 Banking fees and debt issuance cost amortization 5 18 13 25 Interest income (2) (4) (9) (8) Net foreign exchange (1) — — (1) Net financing charges $ 58 $ 60 $ 156 $ 135

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities (Tables)	9 Months Ended
	Jun. 30, 2020
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 Derivatives and Hedging (in millions) June 30, September 30, June 30, September 30, Other current assets Foreign currency exchange derivatives $ 2 $ 5 $ 2 $ 3 Cross-currency interest rate swaps — 12 — — Other noncurrent assets Foreign currency exchange derivatives 1 — — 1 Interest rate cap — 1 — — Cross-currency interest rate swaps 1 1 — — Total assets $ 4 $ 19 $ 2 $ 4 Other current liabilities Foreign currency exchange derivatives $ 40 $ 12 $ — $ — Other noncurrent liabilities Foreign currency exchange derivatives 6 3 — — Long-term debt Foreign currency denominated debt 1,122 1,094 — — Total liabilities $ 1,168 $ 1,109 $ — $ —
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 $ 6 $ 23 $ 1,168 $ 1,109 Gross amount eligible for offsetting (3) (9) (3) (9) Net amount $ 3 $ 14 $ 1,165 $ 1,100
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 Nine Months Ended 2020 2019 2020 2019 Foreign currency exchange derivatives $ 18 $ 6 $ (39) $ 5 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 Nine Months Ended 2020 2019 2020 2019 Foreign currency exchange derivatives Cost of sales $ (15) $ (1) $ (9) $ (3) 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 Nine Months Ended 2020 2019 2020 2019 Foreign currency exchange derivatives Cost of sales $ — $ (1) $ (1) $ (2) Foreign currency exchange derivatives Net financing charges 3 (1) 6 — Equity swap Selling, general and administrative — — — (13) Total $ 3 $ (2) $ 5 $ (15)

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Jun. 30, 2020
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 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 4 $ — $ 4 $ — Other noncurrent assets Foreign currency exchange derivatives 1 — 1 — Cross-currency interest rate swaps 1 — 1 — Total assets $ 6 $ — $ 6 $ — Other current liabilities Foreign currency exchange derivatives $ 40 $ — $ 40 $ — Other noncurrent liabilities Foreign currency exchange derivatives 6 — 6 — Total liabilities $ 46 $ — $ 46 $ — Fair Value Measurements Using: (in millions) Total as of Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 8 $ — $ 8 $ — Cross-currency interest rate swaps 12 — 12 — Other noncurrent assets Foreign currency exchange derivatives 1 — 1 — Cross-currency interest rate swaps 1 — 1 — Interest rate cap 1 — 1 — Total assets $ 23 $ — $ 23 $ — Other current liabilities Foreign currency exchange derivatives $ 12 $ — $ 12 $ — Other noncurrent liabilities Foreign currency exchange derivatives 3 — 3 — Total liabilities $ 15 $ — $ 15 $ —

Equity and Noncontrolling Int_2

Equity and Noncontrolling Interests (Tables)	9 Months Ended
	Jun. 30, 2020
Equity [Abstract]
Schedule of Stockholders Equity	For the nine months ended June 30, 2020: (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at September 30, 2019 $ — $ 3,962 $ (1,545) $ (569) $ 1,848 $ 341 $ 2,189 Net income (loss) — — (511) — (511) 26 (485) Foreign currency translation adjustments — — — (66) (66) 1 (65) Realized and unrealized gains (losses) on derivatives — — — (23) (23) — (23) Dividends attributable to noncontrolling interests — — — — — (28) (28) Change in noncontrolling interest share — — — — — (18) (18) Share based compensation — 6 — — 6 — 6 Adjustments from adoption of a new standard — — (4) — (4) — (4) Other — — — — — — — Balance at June 30, 2020 $ — $ 3,968 $ (2,060) $ (658) $ 1,250 $ 322 $ 1,572 The deconsolidation of Adient Aerospace in the quarter ended December 31, 2019 resulted in a $18 million change in noncontrolling interest. For the three months ended June 30, 2020: (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at March 31, 2020 $ — $ 3,966 $ (1,735) $ (690) $ 1,541 $ 342 $ 1,883 Net income (loss) — — (325) — (325) (6) (331) Foreign currency translation adjustments — — — 8 8 2 10 Realized and unrealized gains (losses) on derivatives — — — 24 24 — 24 Dividends attributable to noncontrolling interests — — — — — (16) (16) Share based compensation — 1 — — 1 — 1 Other — 1 — — 1 — 1 Balance at June 30, 2020 $ — $ 3,968 $ (2,060) $ (658) $ 1,250 $ 322 $ 1,572 For the nine months ended June 30, 2019: (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at September 30, 2018 $ — $ 3,951 $ (1,028) $ (531) $ 2,392 $ 325 $ 2,717 Net income (loss) — — (487) — (487) 40 (447) Foreign currency translation adjustments — — — 26 26 4 30 Realized and unrealized gains (losses) on derivatives — — — 6 6 — 6 Dividends declared ($0.275 per share) — — (26) — (26) — (26) Dividends attributable to noncontrolling interests — — — — — (35) (35) Share based compensation — 10 — — 10 — 10 Formation of consolidated joint venture — — — — — 28 28 Other — (2) — — (2) — (2) Balance at June 30, 2019 $ — $ 3,959 $ (1,541) $ (499) $ 1,919 $ 362 $ 2,281 During October 2018, Adient declared a dividend of $0.275 per ordinary share, which was paid in November 2018. For the three months ended June 30, 2019: (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at March 31, 2019 $ — $ 3,956 $ (1,220) $ (479) $ 2,257 $ 373 $ 2,630 Net income (loss) — — (321) — (321) 7 (314) Foreign currency translation adjustments — — — (25) (25) (1) (26) Realized and unrealized gains (losses) on derivatives — — — 5 5 — 5 Dividends attributable to noncontrolling interests — — — — — (17) (17) Share based compensation 2 — — 2 — 2 Other — 1 — — 1 — 1 Balance at June 30, 2019 $ — $ 3,959 $ (1,541) $ (499) $ 1,919 $ 362 $ 2,281
Schedule of AOCI	The following table presents changes in AOCI attributable to Adient: Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Foreign currency translation adjustments Balance at beginning of period $ (632) $ (472) $ (558) $ (523) Aggregate adjustment for the period, net of tax 8 (25) (66) 26 Balance at end of period $ (624) $ (497) $ (624) $ (497) Realized and unrealized gains (losses) on derivatives Balance at beginning of period $ (55) $ (6) $ (8) $ (7) Current period changes in fair value, net of tax 12 5 (30) 6 Reclassification to income, net of tax 12 — 7 — Balance at end of period $ (31) $ (1) $ (31) $ (1) Pension and postretirement plans Balance at beginning of period $ (3) $ (1) $ (3) $ (1) Balance at end of period $ (3) $ (1) $ (3) $ (1) Accumulated other comprehensive income (loss), end of period $ (658) $ (499) $ (658) $ (499)
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) 2020 2019 2020 2019 Beginning balance $ 35 $ 37 $ 51 $ 47 Net income — 6 14 24 Foreign currency translation adjustments 7 2 — 2 Dividends — — (23) (28) Ending balance $ 42 $ 45 $ 42 $ 45

Retirement Plans (Tables)

Retirement Plans (Tables)	9 Months Ended
	Jun. 30, 2020
Retirement Benefits [Abstract]
Schedule of Net Periodic Benefit Cost	The following table contains the components of net periodic benefit cost: Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Service cost $ 2 $ 2 $ 6 $ 6 Interest cost 2 3 8 9 Expected return on plan assets (4) (4) (14) (12) Net actuarial and settlement (gain) loss 1 6 1 6 Net periodic benefit cost $ 1 $ 7 $ 1 $ 9

Restructuring and Impairment _2

Restructuring and Impairment Costs (Tables)	9 Months Ended
	Jun. 30, 2020
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Reserve	The following table summarizes the changes in Adient's 2020 Plan reserve: (in millions) Employee Severance and Termination Benefits Other Currency Total Original Reserve $ 83 $ 3 $ — $ 86 Utilized—cash (22) — — (22) Noncash adjustment—other — (3) 3 — Balance at June 30, 2020 $ 61 $ — $ 3 $ 64 The following table summarizes the changes in Adient's 2019 Plan reserve: (in millions) Employee Severance and Termination Benefits Other Currency Translation Total Balance at September 30, 2019 $ 69 $ 3 $ (2) $ 70 Utilized—cash (25) — — (25) Noncash adjustment—underspend (6) — — (6) Balance at June 30, 2020 $ 38 $ 3 $ (2) $ 39 The following table summarizes the changes in Adient's 2018 Plan reserve: (in millions) Employee Severance and Termination Benefits Currency Total Balance at September 30, 2019 $ 24 $ (4) $ 20 Utilized—cash (8) — (8) Noncash adjustment—underspend (3) 1 (2) Balance at June 30, 2020 $ 13 $ (3) $ 10

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Schedule of Financial Information for Reportable Segments	Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Net Sales Americas $ 593 $ 2,010 $ 4,093 $ 5,860 EMEA 698 1,752 3,750 5,170 Asia 346 530 1,362 1,779 Eliminations (11) (73) (132) (204) Total net sales $ 1,626 $ 4,219 $ 9,073 $ 12,605 Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Adjusted EBITDA Americas $ (83) $ 69 $ 117 $ 146 EMEA (94) 53 17 114 Asia 71 110 311 387 Corporate-related costs (1) (16) (27) (59) (75) Restructuring and impairment costs (2) (49) (15) (103) (159) Purchase accounting amortization (3) (9) (11) (30) (32) Restructuring related charges (4) (5) (5) (17) (27) Loss on business divestitures - net (5) — — (25) — Impairment of nonconsolidated partially-owned affiliate (6) (6) — (222) — Depreciation (67) (68) (214) (205) Stock based compensation (7) (8) (8) (16) Other items (7) (4) (3) (12) (6) Earnings (loss) before interest and income taxes (269) 95 (245) 127 Net financing charges (58) (60) (156) (135) Other pension income (expense) 1 (5) 5 (3) Income (loss) before income taxes $ (326) $ 30 $ (396) $ (11) Notes: (1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance. (2) Reflects qualified restructuring charges for costs that are directly attributable to restructuring activities and meet the definition of restructuring under ASC 420 and non-recurring impairment charges. Restructuring charges during the three and nine months ended June 30, 2020 primarily consist of workforce reductions and a $27 million pre-tax non-cash impairment charge related to long-lived assets in China. Restructuring charges during the three and nine months ended June 30, 2019 primarily consist of workforce reductions; the nine months ended June 30, 2019 also includes a $66 million non-cash impairment charge related to long-lived assets in the seat structure and mechanism operations. (3) Reflects amortization of intangible assets including those related to partially owned affiliates recorded within equity income. (4) Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420. (5) Reflects losses on business divestitures, of which $4 million is related to the deconsolidation of Adient Aerospace, and $21 million is the result of the sale of the RECARO automotive high performance seating systems. (6) Reflects the non-cash impairment of Adient's YFAI investment as described in Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements. (7) The three months ended June 30, 2020 reflects $4 million of transaction costs and the nine months ended June 30, 2020 reflects $11 million of transaction costs and $1 million of tax adjustments at YFAI. The three months ended June 30, 2019 reflects $1 million of Futuris integration costs and $2 million of transaction costs. The nine months ended June 30, 2019 reflects $4 million of Futuris integration costs and $2 million of transaction costs.
Reconciliation of Other Significant Reconciling Items from Segments to Consolidated	Geographic Information Revenue by geographic area is as follows: Net Sales Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Americas United States $ 519 $ 1,649 $ 3,469 $ 4,894 Mexico 192 700 1,379 2,013 Other Americas 17 106 236 330 Regional elimination (135) (445) (991) (1,377) 593 2,010 4,093 5,860 EMEA Germany 150 375 765 1,106 Czech Republic 166 385 806 1,123 Other EMEA 571 1,500 3,217 4,412 Regional elimination (189) (508) (1,038) (1,471) 698 1,752 3,750 5,170 Asia Thailand 44 139 307 468 China 130 126 372 410 Japan 34 104 262 389 Other Asia 140 163 425 516 Regional elimination (2) (2) (4) (4) 346 530 1,362 1,779 Inter-segment elimination (11) (73) (132) (204) Total $ 1,626 $ 4,219 $ 9,073 $ 12,605

Nonconsolidated Partially-Own_2

Nonconsolidated Partially-Owned Affiliates (Tables)	9 Months Ended
	Jun. 30, 2020
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 (in millions) 2020 2019 Income statement data: Net sales $ 7,319 $ 11,736 Gross profit $ 829 $ 1,358 Net income $ 387 $ 494 Net income attributable to the entity $ 381 $ 480

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Jun. 30, 2020
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: Three Months Ended Nine Months Ended (in millions) 2020 2019 2020 2019 Net sales to related parties Net sales $ 60 $ 97 $ 255 $ 277 Purchases from related parties Cost of sales 138 205 447 555 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, September 30, Accounts receivable due from related parties Accounts receivable $ 61 $ 73 Accounts payable due to related parties Accounts payable 87 137

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details) - segment	Jun. 30, 2020	Apr. 30, 2020	Sep. 30, 2019
Entity Location [Line Items]
Number of VIE entities	2		2
Other Asia
Entity Location [Line Items]
Percentage of plants shutdown		50.00%

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies - VIE (Details) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
Variable Interest Entity [Line Items]
Total assets	$ 9,619	$ 10,342
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Total assets	281	276
Total liabilities	162	235
Current assets | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Total assets	201	236
Noncurrent assets | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Total assets	80	40
Current liabilities | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Total liabilities	148	235
Noncurrent liabilities | Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Total liabilities	$ 14	$ 0

Basis of Presentation and Sum_6

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, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Numerator:
Net income (loss) attributable to Adient	$ (325)	$ (321)	$ (511)	$ (487)
Denominator:
Shares outstanding (in shares)	93.9	93.6	93.8	93.5
Effect of dilutive securities (in shares)	0	0	0	0
Diluted shares (in shares)	93.9	93.6	93.8	93.5
Earnings per share, basic (in dollars per share)	$ (3.46)	$ (3.43)	$ (5.45)	$ (5.21)
Earnings per share, diluted (in dollars per share)	$ (3.46)	$ (3.43)	$ (5.45)	$ (5.21)

Acquisitions and Divestitures -

Acquisitions and Divestitures - Acquisitions (Details) $ in Millions	Mar. 05, 2020USD ($)segmentnumberOfEmployees	Jan. 31, 2020USD ($)	Oct. 25, 2019USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2020	Dec. 31, 2019USD ($)	Jun. 30, 2019USD ($)	Dec. 31, 2018USD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019USD ($)	Sep. 30, 2019USD ($)	Oct. 11, 2018
Business Acquisition [Line Items]
Initial contributions from joint venture								$ 28	$ 0	$ 28
Loss on deconsolidation				$ 0			$ 0		(25)	0
Loss on sale of business				0			0		25	0
Payments to acquire intellectual property		$ 20
Non-cash impairment charges				6					27	66
Equity income (loss)				48			$ 64		(57)	$ 209
Intangible asset				579					579		$ 593
Automotive Fabrics Manufacturing
Business Acquisition [Line Items]
Proceeds from sale of businesses	$ 175
Global facilities | segment	11
Number of employees | numberOfEmployees	1,300
Goodwill				83					83
Sales											227
Pre-tax income											8
YFAS
Business Acquisition [Line Items]
Intangible asset				$ 92					92
Amortization period					18 years
YFAS | Valuation, Income Approach | Measurement Input, Cap Rate | Significant Unobservable Inputs (Level 3)
Business Acquisition [Line Items]
Measurement input, discount rate				10.50%
YFAI
Business Acquisition [Line Items]
Investment ownership percentage		30.00%
Payments to acquire equity method investments		$ 369
Payments to acquire equity method investments, paid at closing		309
Payments to acquire equity method investments, paid on a deferred basis post-closing		$ 60
Percent of distributable earnings to be paid out		30.00%
Non-cash impairment charges		$ 216		$ 6		$ 216
Equity income (loss)											40
YFAI | Valuation, Income Approach | Measurement Input, Cap Rate | Significant Unobservable Inputs (Level 3)
Business Acquisition [Line Items]
Measurement input, discount rate				15.00%
Yanfeng | AYM
Business Acquisition [Line Items]
Investment ownership percentage		50.00%
Yanfeng | YFAS
Business Acquisition [Line Items]
Investment ownership percentage		50.10%
Yanfeng | YFAI
Business Acquisition [Line Items]
Investment ownership percentage		70.00%
Adient | AYM
Business Acquisition [Line Items]
Investment ownership percentage		50.00%
Adient | YFAS
Business Acquisition [Line Items]
Investment ownership percentage		49.90%
Adient | YFAI
Business Acquisition [Line Items]
Investment ownership percentage		30.00%
RECARO
Business Acquisition [Line Items]
Loss on sale of business						21			104
Revenues											$ 148
Americas | RECARO
Business Acquisition [Line Items]
Loss on sale of business						$ 21			$ 21
Adient Aerospace
Business Acquisition [Line Items]
Ownership interest (as percent)			19.99%									50.01%
Cash			$ 37
Loss on deconsolidation			4
Goodwill impairment			21
Adient Aerospace | Americas
Business Acquisition [Line Items]
Loss on deconsolidation			$ 4

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 569	$ 609
Work-in-process	24	32
Finished goods	144	152
Inventories	$ 737	$ 793

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Goodwill (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Goodwill [Roll Forward]
Balance at September 30, 2019		$ 2,150		$ 2,150
Business divestitures	$ 0		$ 0	(25)	$ 0
Currency translation and other				(7)
Balance at June 30, 2020	2,039			2,039
Americas
Goodwill [Roll Forward]
Balance at September 30, 2019		638		638
Currency translation and other				(10)
Balance at June 30, 2020	607			607
EMEA
Goodwill [Roll Forward]
Balance at September 30, 2019		429		429
Currency translation and other				4
Balance at June 30, 2020	350			350
Asia
Goodwill [Roll Forward]
Balance at September 30, 2019		1,083		1,083
Currency translation and other				(1)
Balance at June 30, 2020	$ 1,082			1,082
RECARO
Goodwill [Roll Forward]
Business divestitures		(21)		(104)
RECARO | Americas
Goodwill [Roll Forward]
Business divestitures		$ (21)		(21)
RECARO | EMEA
Goodwill [Roll Forward]
Business divestitures				(83)
RECARO | Asia
Goodwill [Roll Forward]
Business divestitures				$ 0

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Intangible Assets (Details) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 579	$ 593
Accumulated Amortization	(229)	(188)
Net	350	405
Patented technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	28	27
Accumulated Amortization	(19)	(17)
Net	9	10
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	490	494
Accumulated Amortization	(170)	(129)
Net	320	365
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	43	51
Accumulated Amortization	(29)	(32)
Net	14	19
Miscellaneous
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	18	21
Accumulated Amortization	(11)	(10)
Net	$ 7	$ 11

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2020	Jun. 30, 2019
Goodwill [Line Items]
Non-cash impairment charges	$ 6	$ 27	$ 66
Amortization of intangibles		$ 27	$ 31
Asia
Goodwill [Line Items]
Non-cash impairment charges	27
Asia | Miscellaneous
Goodwill [Line Items]
Non-cash impairment charges	24
Asia | Noncurrent assets
Goodwill [Line Items]
Non-cash impairment charges	$ 3
Maximum | Significant Unobservable Inputs (Level 3) | Measurement Input, Cap Rate | Valuation, Income Approach
Goodwill [Line Items]
Measurement input, discount rate		17.50%
Minimum | Significant Unobservable Inputs (Level 3) | Measurement Input, Cap Rate | Valuation, Income Approach
Goodwill [Line Items]
Measurement input, discount rate		15.00%

Product Warranties (Details)

Product Warranties (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance at beginning of period	$ 22	$ 11
Accruals for warranties issued during the period	9	9
Changes in accruals related to pre-existing warranties (including changes in estimates)	(1)	6
Settlements made (in cash or in kind) during the period	(5)	(4)
Balance at end of period	$ 25	$ 22

Product Warranties - Narrative

Product Warranties - Narrative (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)
Other Liabilities Disclosure [Abstract]
Product warranty expense	$ 7

Leases (Details)

Leases (Details) - USD ($) $ in Millions	Jun. 30, 2020	Oct. 01, 2019
Leases [Abstract]
Operating lease right-of-use assets		$ 380
Operating lease, liability	$ 326	384
Right of use asset, impairment		$ 4
Weighted average remaining lease term	5 years
Weighted average discount rate	5.70%

Leases - Lease Cost (Details)

Leases - Lease Cost (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2020
Leases [Abstract]
Operating lease cost	$ 30	$ 94
Short-term lease cost	6	18
Total lease cost	$ 36	$ 112

Leases - Right of Use Assets an

Leases - Right of Use Assets and Lease Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2020	Oct. 01, 2019
Operating Leased Assets [Line Items]
Operating lease right-of-use assets		$ 380
Present value of lease liabilities	$ 326	$ 384
Noncurrent assets
Operating Leased Assets [Line Items]
Operating lease right-of-use assets	324
Current liabilities
Operating Leased Assets [Line Items]
Operating lease liabilities - current	88
Noncurrent liabilities
Operating Leased Assets [Line Items]
Operating lease liabilities - noncurrent	$ 238

Leases - Maturities of Operatin

Leases - Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2020	Oct. 01, 2019
Leases [Abstract]
2020 (excluding the nine months ended June 30, 2020)	$ 28
2021	98
2022	71
2023	56
2024	41
Thereafter	91
Total lease payments	385
Less: imputed interest	(59)
Present value of lease liabilities	$ 326	$ 384

Leases - ASC 840 (Details)

Leases - ASC 840 (Details) $ in Millions	Sep. 30, 2019USD ($)
Leases [Abstract]
2020	$ 119
2021	91
2022	64
2023	51
2024	40
After 2024	94
Total minimum lease payments	$ 459

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) $ in Millions	9 Months Ended
	Jun. 30, 2020USD ($)
Leases [Abstract]
Operating leases (non-cash activity)	$ 34
Cash paid for amounts included in the measurement of lease liabilities	$ 95

Debt and Financing Arrangemen_3

Debt and Financing Arrangements - Long-term Debt (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2020	Apr. 20, 2020	Sep. 30, 2019	May 06, 2019
Debt Instrument [Line Items]
Less: debt issuance costs	$ (59)	$ (59)		$ (56)
Gross long-term debt	4,155	4,155		3,716
Less: current portion	8	8		8
Net long-term debt	4,147	4,147		3,708
Total short-term debt	372	372		22
Other bank borrowings	8	8		22
Revolving credit facility
Debt Instrument [Line Items]
ABL Credit Facility	$ 179	179		0
EURIBOR
Debt Instrument [Line Items]
Basis spread (as percent)	1.58%
Revolving credit facility | Term Loan B - LIBOR plus 4.00% due in 2024
Debt Instrument [Line Items]
Long-term debt, gross	$ 792	$ 792		798
Revolving credit facility | Term Loan B - LIBOR plus 4.00% due in 2024 | LIBOR
Debt Instrument [Line Items]
Interest rate (as percent)	4.00%	4.00%
Unsecured debt | 4.875% Notes due in 2026
Debt Instrument [Line Items]
Long-term debt, gross	$ 900	$ 900		900
Interest rate (as percent)	4.875%	4.875%
Unsecured debt | 3.50% Notes due in 2024
Debt Instrument [Line Items]
Long-term debt, gross	$ 1,122	$ 1,122		1,094
Interest rate (as percent)	3.50%	3.50%	3.50%
Unsecured debt | 7.00% Notes due in 2026
Debt Instrument [Line Items]
Long-term debt, gross	$ 800	$ 800		800
Interest rate (as percent)	7.00%	7.00%			7.00%
Unsecured debt | 9.00% Notes due in 2025
Debt Instrument [Line Items]
Long-term debt, gross	$ 600	$ 600		0
Interest rate (as percent)	9.00%	9.00%	9.00%
Unsecured debt | European Investment Bank Loan - EURIBOR plus 1.58% due in 2022
Debt Instrument [Line Items]
Long-term debt, gross	$ 0	$ 0		180
Total short-term debt	$ 185	$ 185		$ 0
Unsecured debt | European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 | EURIBOR
Debt Instrument [Line Items]
Basis spread (as percent)		1.58%

Debt and Financing Arrangemen_4

Debt and Financing Arrangements (Details)	Apr. 20, 2020USD ($)	May 06, 2019USD ($)	Jun. 30, 2020USD ($)	Mar. 31, 2020	Jun. 30, 2020USD ($)	Sep. 30, 2020	Jun. 30, 2020EUR (€)	Sep. 30, 2019USD ($)
Debt Instrument [Line Items]
ABL credit facility springing maturity period		91 days
EURIBOR
Debt Instrument [Line Items]
Basis spread (as percent)			1.58%
Unsecured debt
Debt Instrument [Line Items]
Net leverage to EBITDA multiple				5.25	6.75
Unsecured debt | Forecast [Member]
Debt Instrument [Line Items]
Net leverage to EBITDA multiple						5.25
Revolving credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 1,250,000,000
ABL Credit Facility			$ 179,000,000		$ 179,000,000			$ 0
Proceeds from ABL Credit Facility					179,000,000
Remaining borrowing capacity			155,000,000		155,000,000
Letters of credit			107,000,000		107,000,000
Revolving credit facility | Minimum
Debt Instrument [Line Items]
Commitment fee on unused portion of commitments (as percent)		0.25%
Revolving credit facility | Maximum
Debt Instrument [Line Items]
Commitment fee on unused portion of commitments (as percent)		0.375%
Revolving credit facility | EURIBOR | Minimum
Debt Instrument [Line Items]
Basis spread (as percent)		1.50%
Revolving credit facility | EURIBOR | Maximum
Debt Instrument [Line Items]
Basis spread (as percent)		2.00%
Credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 150,000,000
Credit facility | Credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 250,000,000
Term Loan B - LIBOR plus 4.00% due in 2024 | Maximum
Debt Instrument [Line Items]
First lien secured net leverage ratio		1.75
Term Loan B - LIBOR plus 4.00% due in 2024 | Term Loan
Debt Instrument [Line Items]
Debt instrument period		5 years
Face amount of debt		$ 800,000,000
Debt periodic payment		1.00%
Effective interest rate		4.25%
Step down rate		0.25%
4.875% Notes due in 2026 | Unsecured debt
Debt Instrument [Line Items]
Face amount of debt			$ 900,000,000		$ 900,000,000
Interest rate (as percent)			4.875%		4.875%		4.875%
7.00% Notes due in 2026 | Unsecured debt
Debt Instrument [Line Items]
Face amount of debt		$ 800,000,000
Interest rate (as percent)		7.00%	7.00%		7.00%		7.00%
3.50% Notes due in 2024 | Unsecured debt
Debt Instrument [Line Items]
Face amount of debt | €							€ 1,000,000,000
Interest rate (as percent)	3.50%		3.50%		3.50%		3.50%
9.00% Notes due in 2025 | Unsecured debt
Debt Instrument [Line Items]
Face amount of debt	$ 600,000,000
Interest rate (as percent)	9.00%		9.00%		9.00%		9.00%
Proceeds from debt, net	$ 591,000,000
European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 | Unsecured debt
Debt Instrument [Line Items]
Face amount of debt | €							€ 165,000,000
European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 | Unsecured debt | EURIBOR
Debt Instrument [Line Items]
Basis spread (as percent)					1.58%
Incremental Term Loan | Unsecured debt
Debt Instrument [Line Items]
Face amount of debt		$ 750,000,000
North American Subfacility | Revolving credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity		950,000,000
European Subfacility | Revolving credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 300,000,000

Debt and Financing Arrangemen_5

Debt and Financing Arrangements - Net Financing Charges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Debt Disclosure [Abstract]
Interest expense, net of capitalized interest costs	$ 56	$ 46	$ 152	$ 119
Banking fees and debt issuance cost amortization	5	18	13	25
Interest income	(2)	(4)	(9)	(8)
Net foreign exchange	(1)	0	0	(1)
Net financing charges	$ 58	$ 60	$ 156	$ 135

Derivative Instruments and He_3

Derivative Instruments and Hedging Activities (Details) € in Millions	3 Months Ended			9 Months Ended
	Jun. 30, 2020USD ($)instrument	Mar. 31, 2020USD ($)instrument	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)instrument	Jun. 30, 2019USD ($)	Jun. 30, 2020EUR (€)instrument	Jun. 30, 2020JPY (¥)instrument	Dec. 31, 2019JPY (¥)	Sep. 30, 2019USD ($)instrument	Sep. 30, 2019JPY (¥)instrument	Sep. 30, 2018EUR (€)instrument
Derivative [Line Items]
Percentage of foreign exchange rate exposure hedged, minimum	70.00%			70.00%		70.00%	70.00%
Percentage of foreign exchange rate exposure hedged, maximum	90.00%			90.00%		90.00%	90.00%
Settlement of cross-currency interest rate swap				$ 10,000,000	$ 0
Cash collateral pledged	$ 0			0					$ 0
Cash collateral received	0			$ 0					$ 0
Reclassification out of Accumulated Other Comprehensive Income
Derivative [Line Items]
Loss on cash flow hedge ineffectiveness	$ 2,000,000
Cross-currency interest rate swaps
Derivative [Line Items]
Settlement of cross-currency interest rate swap		$ 10,000,000
Interest rate cap
Derivative [Line Items]
Number of instruments held | instrument	2			2		2	2
Notional amount of derivative asset	$ 200,000,000			$ 200,000,000
Foreign currency exchange derivatives
Derivative [Line Items]
Notional amount of derivative asset | ¥								¥ 950,000,000
Net Investment Hedging | Cross-currency interest rate swaps | Europe
Derivative [Line Items]
Number of instruments held | instrument	0	1		0		0	0				2
Notional amount of derivative asset | €											€ 160
Net Investment Hedging | Cross-currency interest rate swaps | Japan
Derivative [Line Items]
Number of instruments held | instrument	1			1		1	1		1	1
Notional amount of derivative asset | ¥							¥ 11,000,000,000			¥ 11,000,000,000
Net Investment Hedging | Foreign currency exchange derivatives
Derivative [Line Items]
Effective portion of pretax gains (loss) related to net investment hedges	$ (25,000,000)		$ (20,000,000)
Gains (losses) reclassified into income for net investment hedges	$ 0		$ 0
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%			3.50%		3.50%	3.50%

Derivative Instruments and He_4

Derivative Instruments and Hedging Activities - Derivative Assets and Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
Derivatives, Fair Value [Line Items]
Derivative asset	$ 3	$ 14
Derivative liability	1,165	1,100
Foreign currency exchange derivatives | Other current assets
Derivatives, Fair Value [Line Items]
Derivative asset	4	8
Foreign currency exchange derivatives | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset	1	1
Foreign currency exchange derivatives | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	40	12
Foreign currency exchange derivatives | Noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	6	3
Interest rate cap | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset		1
Cross-currency interest rate swaps | Other current assets
Derivatives, Fair Value [Line Items]
Derivative asset		12
Cross-currency interest rate swaps | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset	1	1
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Derivative asset	4	19
Derivative liability	1,168	1,109
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Long-term debt
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	1,122	1,094
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	5
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	1	0
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	40	12
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	6	3
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Interest rate cap | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset, noncurrent	0	1
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Cross-currency interest rate swaps | Other current assets
Derivatives, Fair Value [Line Items]
Derivative asset, current	0	12
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	1	1
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Derivative asset	2	4
Derivative liability	0	0
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	3
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	1
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	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	0	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Interest rate cap | 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 | Cross-currency interest rate swaps | Other current assets
Derivatives, Fair Value [Line Items]
Derivative asset, current	0	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 He_5

Derivative Instruments and Hedging Activities - Derivative Assets and Liabilities Offsetting (Details) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Gross amount recognized, asset	$ 6	$ 23
Gross amount eligible for offsetting, asset	(3)	(9)
Derivative asset	3	14
Gross amount recognized, liability	1,168	1,109
Gross amount eligible for offsetting, liability	(3)	(9)
Derivative liability	$ 1,165	$ 1,100

Derivative Instruments and He_6

Derivative Instruments and Hedging Activities - Derivatives Gains and Losses (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on derivatives	$ 3	$ (2)	$ 5	$ (15)
Foreign currency exchange derivatives | Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on foreign currency exchange derivatives not designated as hedging instrument	0	(1)	(1)	(2)
Foreign currency exchange derivatives | Net financing charges
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on foreign currency exchange derivatives not designated as hedging instrument	3	(1)	6	0
Foreign currency exchange derivatives | Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gains (losses)	18	6	(39)	5
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	(15)	(1)	(9)	(3)
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	$ 0	$ 0	$ 0	$ (13)

Fair Value Measurements - Recur

Fair Value Measurements - Recurring Fair Value Measurements (Details) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	$ 3	$ 14
Total assets	6	23
Derivative liability	1,165	1,100
Total liabilities	46	15
Other current assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	4	8
Other current assets | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		12
Other noncurrent assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	1	1
Other noncurrent assets | Interest rate cap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		1
Other noncurrent assets | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	1	1
Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	40	12
Noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	6	3
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 current 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 | 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 | Interest rate cap
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 | Cross-currency interest rate swaps
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 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) | Noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	6	23
Total liabilities	46	15
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	8
Significant Other Observable Inputs (Level 2) | Other current assets | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		12
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	1	1
Significant Other Observable Inputs (Level 2) | Other noncurrent assets | Interest rate cap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		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	1	1
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	40	12
Significant Other Observable Inputs (Level 2) | Noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	6	3
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 current 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 | 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 | Interest rate cap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		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	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) | Noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	$ 0	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) € in Millions, $ in Millions	Jun. 30, 2020JPY (¥)instrument	Jun. 30, 2020USD ($)instrument	Mar. 31, 2020instrument	Sep. 30, 2019JPY (¥)instrument	Sep. 30, 2019USD ($)instrument	Sep. 30, 2018EUR (€)instrument
Interest rate cap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of instruments held	2	2
Notional amount of derivative asset | $		$ 200
Net Investment Hedging | Cross-currency interest rate swaps | Europe
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of instruments held	0	0	1			2
Notional amount of derivative asset | €						€ 160
Net Investment Hedging | Cross-currency interest rate swaps | Japan
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of instruments held	1	1		1	1
Notional amount of derivative asset | ¥	¥ 11,000,000,000			¥ 11,000,000,000
Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of long-term debt | $		$ 3,900			$ 3,400

Equity and Noncontrolling Int_3

Equity and Noncontrolling Interests - Changes in Equity (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	3 Months Ended			9 Months Ended
	Oct. 31, 2018	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	$ 2,717	$ 1,883	$ 2,189	$ 2,630	$ 2,189	$ 2,717
Net income (loss)		(331)		(314)	(485)	(447)
Foreign currency translation adjustments		10		(26)	(65)	30
Realized and unrealized gains (losses) on derivatives		24		5	(23)	6
Dividends declared ($0.275 per share)						(26)
Dividends attributable to noncontrolling interests		(16)		(17)	(28)	(35)
Change in noncontrolling interest share			(18)		(18)
Share based compensation		1		2	6	10
Formation of consolidated joint venture						28
Other		1		(1)	0	(2)
Stockholders' equity, ending balance		1,572		2,281	1,572	$ 2,281
Cash dividends declared per share (in dollars per share)	$ 0.275					$ 0.275
Cumulative Effect, Period of Adoption, Adjustment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance			(4)		(4)
Ordinary Shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	$ 0	0	0	0	0	$ 0
Stockholders' equity, ending balance		0		0	0	0
Additional Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	3,951	3,966	3,962	3,956	3,962	3,951
Share based compensation		1		2	6	10
Other		1		(1)	0	(2)
Stockholders' equity, ending balance		3,968		3,959	3,968	3,959
Retained Earnings (Accumulated Deficit)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	(1,028)	(1,735)	(1,545)	(1,220)	(1,545)	(1,028)
Net income (loss)		(325)		(321)	(511)	(487)
Dividends declared ($0.275 per share)						(26)
Other				0
Stockholders' equity, ending balance		(2,060)		(1,541)	(2,060)	(1,541)
Retained Earnings (Accumulated Deficit) | Cumulative Effect, Period of Adoption, Adjustment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance			(4)		(4)
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	(531)	(690)	(569)	(479)	(569)	(531)
Foreign currency translation adjustments		8		(25)	(66)	26
Realized and unrealized gains (losses) on derivatives		24		5	(23)	6
Stockholders' equity, ending balance		(658)		(499)	(658)	(499)
Shareholders' Equity Attributable to Adient
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	2,392	1,541	1,848	2,257	1,848	2,392
Net income (loss)		(325)		(321)	(511)	(487)
Foreign currency translation adjustments		8		(25)	(66)	26
Realized and unrealized gains (losses) on derivatives		24		5	(23)	6
Dividends declared ($0.275 per share)						(26)
Dividends attributable to noncontrolling interests		0			0
Change in noncontrolling interest share					0
Share based compensation		1		2	6	10
Other		1		(1)	0	(2)
Stockholders' equity, ending balance		1,250		1,919	1,250	1,919
Shareholders' Equity Attributable to Adient | Cumulative Effect, Period of Adoption, Adjustment
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance			(4)		(4)
Shareholders' Equity Attributable to Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	$ 325	342	$ 341	373	341	325
Net income (loss)		(6)		7	26	40
Foreign currency translation adjustments		2		(1)	1	4
Realized and unrealized gains (losses) on derivatives				0
Dividends attributable to noncontrolling interests		(16)		(17)	28	(35)
Change in noncontrolling interest share					(18)
Formation of consolidated joint venture						28
Stockholders' equity, ending balance		$ 322		$ 362	$ 322	$ 362

Equity and Noncontrolling Int_4

Equity and Noncontrolling Interests - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	1 Months Ended	3 Months Ended	9 Months Ended
	Oct. 31, 2018	Dec. 31, 2019	Jun. 30, 2020	Jun. 30, 2019
Equity [Abstract]
Change in noncontrolling interest share		$ 18	$ 18
Cash dividends declared per ordinary share	$ 0.275			$ 0.275

Equity and Noncontrolling Int_5

Equity and Noncontrolling Interests - Changes in AOCI (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	$ 1,883	$ 2,630	$ 2,189	$ 2,717
Aggregate adjustment for the period, net of tax	41	(19)	(88)	38
Stockholders' equity, ending balance	1,572	2,281	1,572	2,281
Accumulated Other Comprehensive Income (Loss)
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(690)	(479)	(569)	(531)
Stockholders' equity, ending balance	(658)	(499)	(658)	(499)
Accumulated Foreign Currency Adjustment Attributable to Parent
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(632)	(472)	(558)	(523)
Aggregate adjustment for the period, net of tax	8	(25)	(66)	26
Stockholders' equity, ending balance	(624)	(497)	(624)	(497)
AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-sale, Parent
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(55)	(6)	(8)	(7)
Current period changes in fair value, net of tax	12	5	(30)	6
Reclassification to income, net of tax	12	0	7	0
Stockholders' equity, ending balance	(31)	(1)	(31)	(1)
Accumulated Defined Benefit Plans Adjustment Attributable to Parent
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(3)	(1)	(3)	(1)
Stockholders' equity, ending balance	$ (3)	$ (1)	$ (3)	$ (1)

Equity and Noncontrolling Int_6

Equity and Noncontrolling Interests - Redeemable Noncontrolling Interest (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance			$ 341
Dividends	$ (16)	$ (17)	(28)	$ (35)
Ending balance	322		322
Redeemable Noncontrolling Interest
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance	35	37	51	47
Net income	0	6	14	24
Foreign currency translation adjustments	7	2	0	2
Dividends	0	0	(23)	(28)
Ending balance	$ 42	$ 45	$ 42	$ 45

Retirement Plans - Components o

Retirement Plans - Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Retirement Benefits [Abstract]
Service cost	$ 2	$ 2	$ 6	$ 6
Interest cost	2	3	8	9
Expected return on plan assets	(4)	(4)	(14)	(12)
Net actuarial and settlement (gain) loss	1	6	1	6
Net periodic benefit cost	$ 1	$ 7	$ 1	$ 9

Restructuring and Impairment _3

Restructuring and Impairment Costs (Details) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020USD ($)numberOfEmployees	Jun. 30, 2019USD ($)	Jun. 30, 2020USD ($)numberOfEmployeessegment	Jun. 30, 2019USD ($)	Sep. 30, 2019USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs	$ 49	$ 15	$ 103	$ 159
Noncash adjustment - underspend			10
Restructuring reserve	$ 141		$ 141		$ 123
Number of positions eliminated to date | numberOfEmployees	12,000		12,000
Number of positions eliminated | numberOfEmployees			7,800
Number of plants expected to close | segment			20
Number of plants closed | segment			17
2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs			$ 86
Restructuring reserve	$ 64		64		$ 86
2020 Restructuring Plan | Asia
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs			9
2020 Restructuring Plan | Americas
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs			15
2020 Restructuring Plan | EMEA
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs			62
2017 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	3		3
2016 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	$ 24		$ 24

Restructuring and Impairment _4

Restructuring and Impairment Costs - Changes in Reserve (Details) $ in Millions	9 Months Ended
	Jun. 30, 2020USD ($)
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	$ 123
Noncash adjustment—underspend	(10)
Restructuring reserve ending balance	141
2020 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	86
Utilized—cash	(22)
Utilized—noncash	0
Restructuring reserve ending balance	64
2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	70
Utilized—cash	(25)
Noncash adjustment—underspend	(6)
Restructuring reserve ending balance	39
2018 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	20
Utilized—cash	(8)
Noncash adjustment—underspend	(2)
Restructuring reserve ending balance	10
Employee Severance and Termination Benefits | 2020 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	83
Utilized—cash	(22)
Utilized—noncash	0
Restructuring reserve ending balance	61
Employee Severance and Termination Benefits | 2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	69
Utilized—cash	(25)
Noncash adjustment—underspend	(6)
Restructuring reserve ending balance	38
Employee Severance and Termination Benefits | 2018 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	24
Utilized—cash	(8)
Noncash adjustment—underspend	(3)
Restructuring reserve ending balance	13
Other | 2020 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	3
Utilized—cash	0
Utilized—noncash	(3)
Restructuring reserve ending balance	0
Other | 2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	3
Utilized—cash	0
Noncash adjustment—underspend	0
Restructuring reserve ending balance	3
Currency Translation | 2020 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	0
Utilized—cash	0
Utilized—noncash	3
Restructuring reserve ending balance	3
Currency Translation | 2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	(2)
Utilized—cash	0
Noncash adjustment—underspend	0
Restructuring reserve ending balance	(2)
Currency Translation | 2018 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	(4)
Utilized—cash	0
Noncash adjustment—underspend	1
Restructuring reserve ending balance	$ (3)

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	Jan. 31, 2020	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2018
Income Tax Contingency [Line Items]
Income tax provision (benefit)		$ 5		$ 338			$ 75	$ 412
Effective tax rate (as percent)		(2.00%)		1127.00%			(19.00%)	(3745.00%)
Foreign statutory income tax rate							12.50%
Income tax benefit, reduction of deferred tax liability				$ 10
Income tax expense, adjustments to reflect change in effective tax rate				$ 48
Unrecognized tax benefits		$ 404					$ 404
Unrecognized tax benefits that would impact effective tax rate		118					118
Net accrued interest		14					14
Interest and penalties accrued		1					4
Statutory rate (as percent)				24.90%	26.00%
Restructuring costs							86
Non-cash impairment charges		6					27	$ 66
Fixed asset impairment charges					$ 66
Tax benefit from impairment charge					$ 2
Asia
Income Tax Contingency [Line Items]
Non-cash impairment charges		27
Tax benefit from impairment charge		5
Foreign Tax Authority | Luxembourg Inland Revenue
Income Tax Contingency [Line Items]
Income tax benefit, reduction of deferred tax liability				$ 229
Statutory rate (as percent)				17.00%	18.00%
Foreign Tax Authority | Her Majesty's Revenue and Customs (HMRC)
Income Tax Contingency [Line Items]
Income tax benefit, reduction of deferred tax liability				$ 25
Foreign Tax Authority | Poland Tax Authority
Income Tax Contingency [Line Items]
Income tax benefit, reduction of deferred tax liability					$ 43
Restructuring Charges
Income Tax Contingency [Line Items]
Income tax provision (benefit)							$ 3
YFAI
Income Tax Contingency [Line Items]
Income tax provision (benefit)		0	$ 4
Non-cash impairment charges	$ 216	$ 6	$ 216
GAAS
Income Tax Contingency [Line Items]
Income tax benefit, reduction of deferred tax liability						$ 7
Statutory rate (as percent)						15.00%			25.00%

Segment Information (Details)

Segment Information (Details) $ in Millions	Jan. 31, 2020USD ($)	Oct. 25, 2019USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Jun. 30, 2020USD ($)segment	Jun. 30, 2019USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment							3
Net sales			$ 1,626		$ 4,219		$ 9,073	$ 12,605
Other items			(4)		(3)		(12)	(6)
Restructuring and impairment costs			(49)		(15)		(103)	(159)
Purchase accounting amortization			(9)		(11)		(30)	(32)
Restructuring related charges			(5)		(5)		(17)	(27)
Loss on deconsolidation			0		0		(25)	0
Impairment Charges, Nonconsolidated Partially-owned Affiliate			(6)		0		(222)	0
Depreciation			(67)		(68)		(214)	(205)
Stock based compensation			(7)		(8)		(8)	(16)
Earnings (loss) before interest and income taxes			(269)		95		(245)	127
Net financing charges			(58)		(60)		(156)	(135)
Other pension income (expense)			1		(5)		5	(3)
Income (loss) before income taxes			(326)		30		(396)	(11)
Fixed asset impairment charges						$ 66
Loss (gain) on divestitures - net			0		0		25	0
Loss on business divestitures - net			0		0		25	0
Non-cash impairment charges			6				27	66
Integration-related costs			4		2		11	2
China
Segment Reporting Information [Line Items]
Net sales			130		126		372	410
Non-cash impairment charges			27
Futuris
Segment Reporting Information [Line Items]
Integration-related costs					1			4
YFAI
Segment Reporting Information [Line Items]
Non-cash impairment charges	$ 216		6	$ 216
Tax adjustments							1
RECARO
Segment Reporting Information [Line Items]
Loss on business divestitures - net				21			104
Adient Aerospace
Segment Reporting Information [Line Items]
Loss on deconsolidation		$ 4
Loss (gain) on divestitures - net		(4)
Americas | RECARO
Segment Reporting Information [Line Items]
Loss on business divestitures - net				$ 21			21
Americas | Adient Aerospace
Segment Reporting Information [Line Items]
Loss on deconsolidation		4
Loss (gain) on divestitures - net		$ (4)
EMEA | RECARO
Segment Reporting Information [Line Items]
Loss on business divestitures - net							83
Asia
Segment Reporting Information [Line Items]
Non-cash impairment charges			27
Asia | RECARO
Segment Reporting Information [Line Items]
Loss on business divestitures - net							0
Operating segments | Americas
Segment Reporting Information [Line Items]
Net sales			593		2,010		4,093	5,860
Adjusted EBITDA			(83)		69		117	146
Operating segments | EMEA
Segment Reporting Information [Line Items]
Net sales			698		1,752		3,750	5,170
Adjusted EBITDA			(94)		53		17	114
Operating segments | Asia
Segment Reporting Information [Line Items]
Net sales			346		530		1,362	1,779
Adjusted EBITDA			71		110		311	387
Elimination
Segment Reporting Information [Line Items]
Net sales			(11)		(73)		(132)	(204)
Corporate-related costs
Segment Reporting Information [Line Items]
Other items			$ (16)		$ (27)		$ (59)	$ (75)

Segment Information- Disaggrega

Segment Information- Disaggregation of Revenue by Geographical Market (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disaggregation of Revenue [Line Items]
Net sales	$ 1,626	$ 4,219	$ 9,073	$ 12,605
United States
Disaggregation of Revenue [Line Items]
Net sales	519	1,649	3,469	4,894
Mexico
Disaggregation of Revenue [Line Items]
Net sales	192	700	1,379	2,013
Other Americas
Disaggregation of Revenue [Line Items]
Net sales	17	106	236	330
Americas
Disaggregation of Revenue [Line Items]
Net sales	593	2,010	4,093	5,860
Germany
Disaggregation of Revenue [Line Items]
Net sales	150	375	765	1,106
Czech Republic
Disaggregation of Revenue [Line Items]
Net sales	166	385	806	1,123
Other EMEA
Disaggregation of Revenue [Line Items]
Net sales	571	1,500	3,217	4,412
EMEA
Disaggregation of Revenue [Line Items]
Net sales	698	1,752	3,750	5,170
Thailand
Disaggregation of Revenue [Line Items]
Net sales	44	139	307	468
China
Disaggregation of Revenue [Line Items]
Net sales	130	126	372	410
Japan
Disaggregation of Revenue [Line Items]
Net sales	34	104	262	389
Other Asia
Disaggregation of Revenue [Line Items]
Net sales	140	163	425	516
Asia
Disaggregation of Revenue [Line Items]
Net sales	346	530	1,362	1,779
Inter-segment elimination
Disaggregation of Revenue [Line Items]
Net sales	(11)	(73)	(132)	(204)
Inter-segment elimination | Americas
Disaggregation of Revenue [Line Items]
Net sales	(135)	(445)	(991)	(1,377)
Inter-segment elimination | EMEA
Disaggregation of Revenue [Line Items]
Net sales	(189)	(508)	(1,038)	(1,471)
Inter-segment elimination | Asia
Disaggregation of Revenue [Line Items]
Net sales	$ (2)	$ (2)	$ (4)	$ (4)

Nonconsolidated Partially-Own_3

Nonconsolidated Partially-Owned Affiliates - (Details) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
Equity Method Investments and Joint Ventures [Abstract]
Investments in partially-owned affiliates	$ 1,090	$ 1,399

Nonconsolidated Partially-Own_4

Nonconsolidated Partially-Owned Affiliates - Income Statement (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Schedule of Equity Method Investments [Line Items]
Gross Profit	$ (153)	$ 211	$ 347	$ 588
Equity Method Investment, Nonconsolidated Investee or Group of Investees
Schedule of Equity Method Investments [Line Items]
Revenues			7,319	11,736
Gross Profit			829	1,358
Net income			387	494
Net income			$ 381	$ 480

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Reserves for environmental liabilities	$ 11	$ 12

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Related Party Transactions [Abstract]
Net sales to related parties	$ 60	$ 97	$ 255	$ 277
Purchases from related parties	138	$ 205	447	$ 555
Accounts receivable due from related parties	61		61		$ 73
Accounts payable due to related parties	$ 87		$ 87		$ 137