Adient (ADNT) 10-Q 5 Aug 21 2021 Q3 Quarterly report Financial data

Cover Page

Cover Page	9 Months Ended
	Jun. 30, 2021shares
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2021
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	94,217,748
Entity Central Index Key	0001670541
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Amendment Flag	false
Current Fiscal Year End Date	--09-30

Consolidated Statements of Inco

Consolidated Statements of Income (Loss) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Net sales	$ 3,242	$ 1,626	$ 10,909	$ 9,073
Cost of sales	3,092	1,779	10,120	8,726
Gross profit	150	(153)	789	347
Selling, general and administrative expenses	136	115	433	407
Loss on business divestitures - net	0	0	0	25
Restructuring and impairment costs	8	49	20	103
Equity income (loss)	38	48	220	(57)
Earnings (loss) before interest and income taxes	44	(269)	556	(245)
Net financing charges	87	58	256	156
Other pension expense (income)	(4)	(1)	(8)	(5)
Income (loss) before income taxes	(39)	(326)	308	(396)
Income tax provision (benefit)	10	5	90	75
Net income (loss)	(49)	(331)	218	(471)
Income (loss) attributable to noncontrolling interests	22	(6)	70	40
Net income (loss) attributable to Adient	$ (71)	$ (325)	$ 148	$ (511)
Earnings (loss) per share:
Basic (in dollars per share)	$ (0.75)	$ (3.46)	$ 1.57	$ (5.45)
Diluted (in dollars per share)	$ (0.75)	$ (3.46)	$ 1.55	$ (5.45)
Shares used in computing earnings per share:
Basic (in shares)	94.2	93.9	94.1	93.8
Diluted (in shares)	94.2	93.9	95.6	93.8

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (49)	$ (331)	$ 218	$ (471)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	25	17	62	(65)
Realized and unrealized gains (losses) on derivatives	17	24	34	(23)
Other comprehensive income (loss)	42	41	96	(88)
Total comprehensive income (loss)	(7)	(290)	314	(559)
Comprehensive income (loss) attributable to noncontrolling interests	23	3	79	41
Comprehensive income (loss) attributable to Adient	$ (30)	$ (293)	$ 235	$ (600)

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Millions	Jun. 30, 2021	Sep. 30, 2020
Assets
Cash and cash equivalents	$ 1,000	$ 1,692
Accounts receivable - net	1,451	1,641
Inventories	850	685
Assets held for sale	55	43
Other current assets	758	421
Current assets	4,114	4,482
Property, plant and equipment - net	1,549	1,581
Goodwill	2,069	2,057
Other intangible assets - net	428	443
Investments in partially-owned affiliates	616	707
Assets held for sale	24	27
Other noncurrent assets	1,004	964
Total assets	9,804	10,261
Liabilities and Shareholders' Equity
Short-term debt	45	202
Current portion of long-term debt	170	8
Accounts payable	2,094	2,179
Accrued compensation and benefits	400	374
Liabilities held for sale	60	46
Restructuring reserve	135	237
Other current liabilities	727	773
Current liabilities	3,631	3,819
Long-term debt	3,542	4,097
Pension and postretirement benefits	134	145
Other noncurrent liabilities	642	622
Long-term liabilities	4,318	4,864
Commitments and Contingencies (Note 17)
Redeemable noncontrolling interests	48	43
Preferred shares issued, par value $0.001; 100,000,000 shares authorized, Zero shares issued and outstanding at June 30, 2021	0	0
Ordinary shares issued, par value $0.001; 500,000,000 shares authorized, 94,217,748 shares issued and outstanding at June 30, 2021	0	0
Additional paid-in capital	3,993	3,974
Accumulated deficit	(1,948)	(2,096)
Accumulated other comprehensive income (loss)	(578)	(665)
Shareholders' equity attributable to Adient	1,467	1,213
Noncontrolling interests	340	322
Total shareholders' equity	1,807	1,535
Total liabilities and shareholders' equity	$ 9,804	$ 10,261

Consolidated Statements of Fi_2

Consolidated Statements of Financial Position (Parenthetical)	Jun. 30, 2021$ / 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)	94,217,748
Common stock, shares outstanding (in shares)	94,217,748

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Operating Activities
Net income (loss) attributable to Adient	$ 148	$ (511)
Income attributable to noncontrolling interests	70	40
Net income (loss)	218	(471)
Adjustments to reconcile net income (loss) to cash provided (used) by operating activities:
Depreciation	210	214
Amortization of intangibles	29	27
Pension and postretirement expense (benefit)	(1)	2
Pension and postretirement contributions, net	(18)	(21)
Equity in earnings of partially-owned affiliates, net of dividends received (includes purchase accounting amortization of $3 and $3, respectively)	106	85
(Gain) on sale/impairment of nonconsolidated partially-owned affiliates	(33)	222
Premium and transaction costs paid on repurchase of debt	50	0
Retrospective recoveries of Brazil indirect tax credits	(38)	0
Derivative loss on the 2021 Yanfeng Transaction	24	0
Deferred income taxes	(5)	(13)
Non-cash impairment charges	11	27
Loss on divestitures - net	0	25
Equity-based compensation	36	8
Other	16	10
Changes in assets and liabilities:
Receivables	195	706
Inventories	(158)	16
Other assets	(63)	77
Restructuring reserves	(118)	(60)
Accounts payable and accrued liabilities	(142)	(1,135)
Accrued income taxes	43	9
Cash provided (used) by operating activities	362	(272)
Investing Activities
Capital expenditures	(186)	(258)
Sale of property, plant and equipment	23	5
Settlement of cross-currency interest rate swap	0	10
Advance payment for business acquisitions	(271)	0
Proceeds from business divestitures	72	0
Changes in long-term investments	0	(37)
Loans to affiliates	15
Cash provided (used) by investing activities	(347)	(280)
Financing Activities
Increase (decrease) in short-term debt	36	164
Increase (decrease) in long-term debt	214	600
Repayment of long-term debt	(890)	(6)
Debt financing costs	(8)	(10)
Dividends paid to noncontrolling interests	(66)	(67)
Other	(4)	(2)
Cash provided (used) by financing activities	(718)	679
Effect of exchange rate changes on cash and cash equivalents	12	(19)
Increase (decrease) in cash and cash equivalents, including cash classified within current assets held for sale	(691)	108
Change in cash classified within current assets held for sale	(1)	0
Increase (decrease) in cash and cash equivalents	(692)	108
Cash and cash equivalents at beginning of period	1,692	924
Cash and cash equivalents at end of period	$ 1,000	$ 1,032

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Statement of Cash Flows [Abstract]
Purchase accounting amortization	$ 3	$ 3

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	9 Months Ended
	Jun. 30, 2021
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 and trim covers. 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. Basis of Presentation The consolidated financial statements of Adient have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"). During fiscal 2020, Adient faced an unprecedented situation with the coronavirus pandemic identified in late 2019 ("COVID-19") and the related significant interruption it had 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 2020) and returned to operations by the end of March 2020. 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 2020. During May and June 2020, production started to resume in the Americas, European and Asia (outside China) regions concurrent with Adient's customers resuming operations and production continued to ramp up throughout Adient’s fiscal fourth quarter of fiscal 2020 in all regions in line with customer production. Virtually all of Adient's plants had resumed production by the end of first quarter of fiscal 2021. 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, 2021, and September 30, 2020, 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 $ 234 $ 217 Noncurrent assets 86 74 Total assets $ 320 $ 291 Current liabilities $ 174 $ 204 Noncurrent liabilities 9 10 Total liabilities $ 183 $ 214 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) 2021 2020 2021 2020 Numerator: Net income (loss) attributable to Adient $ (71) $ (325) $ 148 $ (511) Denominator: Shares outstanding 94.2 93.9 94.1 93.8 Effect of dilutive securities — — 1.5 — Diluted shares 94.2 93.9 95.6 93.8 Earnings (loss) per share: Basic $ (0.75) $ (3.46) $ 1.57 $ (5.45) Diluted $ (0.75) $ (3.46) $ 1.55 $ (5.45) Potentially dilutive securities whose effect would have been antidilutive are excluded from the computation of diluted earnings per share for the three months ended June 30, 2021 and the three and nine months ended June 30, 2020, which is a result of all periods presented being in a loss position. New Accounting Pronouncements Standards Adopted During Fiscal 2021 On October 1, 2020, Adient adopted Accounting Standards Codification 2016-13, Financial Instruments - Credit Losses (Topic 326) 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. The adoption of this guidance on October 1, 2020 did not significantly impact Adient's consolidated financial statements for the nine months ended June 30, 2021. ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement , 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. The adoption of this guidance on October 1, 2020 did not significantly impact Adient's consolidated financial statements for the nine months ended June 30, 2021. ASU 2018-17, Targeted Improvements to Related Party Guidance for Variable Interest Entities , 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. The adoption of this guidance on October 1, 2020 did not significantly impact Adient's consolidated financial statements for the nine months ended June 30, 2021. ASU 2020-04, Reference Rate Reform (Topic 848) , provides optional expedients and exceptions for applying existing guidance to contract modifications, hedging relationships and other transactions when transitioning from using the London interbank Offered Rate (LIBOR) to using alternative reference rates. The guidance was effective upon issuance. The adoption of this guidance did not significantly impact Adient's consolidated financial statements for the nine months ended June 30, 2021. Standards Effective After Fiscal 2021 Adient has considered the ASUs summarized below, effective after fiscal 2021, none of which is expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective ASU 2018-14 Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20) ASU 20218-14 eliminates, adds, and modifies certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The guidance is to be applied on a retrospective basis. October 1, 2021 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 ASU 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity by reducing the number of accounting models for convertible debt and convertible preferred stock. October 1, 2022

Revenue Recognition

Revenue Recognition	9 Months Ended
	Jun. 30, 2021
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. Contract assets primarily relate to the right to consideration for work completed, but not billed at the reporting date on contracts with customers. The contracts assets are transferred to receivables when the rights become unconditional. Contract liabilities primarily relate to contracts where advance payments or deposits have been received, but performance obligations have not yet been satisfied and revenue has not been recognized. No significant contract assets or liabilities were identified at September 30, 2020 or at June 30, 2021. As described above, the issuance of a purchase order and/or a materials release by the customer represents the point at which an enforceable contract with the customer exists. Therefore, Adient has elected to apply the practical expedient in ASC 606, paragraph 606-10-50-14 and does not disclose information about the remaining performance obligations that have an original expected duration of one year or less. Refer to Note 15, "Segment Information," of the notes to

Acquisitions and Divestitures

Acquisitions and Divestitures	9 Months Ended
	Jun. 30, 2021
Business Combination and Asset Acquisition [Abstract]
Acquisitions and Divestitures	3. Acquisitions and Divestitures 2021 Yanfeng Transaction On March 12, 2021, Adient, Yanfeng Automotive Trim Systems Company Ltd. (“Yanfeng”), Yanfeng Adient Seating Co., Ltd. (“YFAS”), a joint venture owned, directly or indirectly, by Yanfeng (50.01%) and Adient (49.99%), and KEIPER Seating Mechanisms Co., Ltd. (f/k/a Adient Yanfeng Seating Mechanisms Co., Ltd. (“AYM” or "KEIPER"), a joint venture owned, directly or indirectly, by Yanfeng (50%) and Adient (50%), entered into a Master Agreement (the “2021 Agreement”), pursuant to which the parties have agreed to, among other things, the following transactions (collectively, the “2021 Yanfeng Transaction”) in each case, on the terms and subject to the conditions set forth in the 2021 Agreement and the relevant agreements to be entered into in connection therewith: a. Adient will transfer all of the issued and outstanding equity interest in YFAS held by Adient, which represents 49.99% of YFAS’s total issued and outstanding equity interest, to Yanfeng pursuant to the Equity Transfer Agreement, dated as of March 12, 2021, by and between Yanfeng and Adient, for CNY ¥8,064 million ($1,210 million), of which ¥3,446 million ($519 million) is payable by Yanfeng to Adient upon the YFAS Sale Closing (as defined in the 2021 Agreement) and ¥4,618 million ($691 million) is payable by Yanfeng to Adient on or before the later of December 21, 2021 and the YFAS Sale Closing (the “YFAS Sale”); b. YFAS will transfer all of the issued and outstanding equity interests in Chongqing Yanfeng Adient Automotive Components Co., Ltd. (“CQYFAS”) and Yanfeng Adient (Langfang) Seating Co., Ltd. ("YFASLF") held directly or indirectly by YFAS to Adient for a price of ¥1,754 million ($271 million) (the “YFAS JVs Acquisition”). Adient became the successful bidder in a public bidding process conducted in June 2021 pursuant to People’s Republic of China ("P.R.C.") law with respect to the sale of YFAS's equity interests in CQYFAS and YFASLF. At the conclusion of the bidding process, Adient made the required deposit of ¥1,754 million ($271 million) with an escrow agent in the P.R.C.(reflected within other current assets as of June 30, 2021) which represents the full purchase price to be applied toward the purchase of CQYFAS and YFASLF interests; c. YFAS will transfer all of the issued and outstanding equity interest in Yanfeng Adient Founder Motor Co., Ltd. (“YFM”) held, directly or indirectly, by YFAS, which represents 70% of YFM’s total issued and outstanding equity interest, to KEIPER for ¥71 million ($11 million) (the “YFM Sale”); d. YFAS will transfer all of the issued and outstanding equity interest in Nantong Yanfeng Adient Seating Trim Co., Ltd. (“YFAT”) held, directly or indirectly, by YFAS, which represents 75% of YFAT’s total issued and outstanding equity interest, to KEIPER for ¥113 million ($17 million) (the “YFAT Sale”); e. Adient will grant to Yanfeng a license of intellectual property for use on a non-exclusive and perpetual basis for a payment of ¥385 million ($59 million), and Yanfeng/YFAS will grant to Adient a royalty-free, non-exclusive and perpetual intellectual property license of the Yanfeng/YFAS intellectual property; and f. YFAS shall declare and distribute dividends in the amounts and at the times as set forth in the 2021 Agreement to its shareholders (proportionately to their ownership interest, namely 50.01% to Yanfeng and 49.99% to Adient) of approximately ¥4,168 million ($635 million) in the aggregate. During the third quarter of fiscal 2021, YFAS paid an aggregate dividend of ¥2,809 million ($436 million) in accordance with the 2021 Agreement. The completion of certain of the transactions comprising the 2021 Yanfeng Transaction are cross-conditioned on each other and on the completion of Additional Equity Sales (as discussed further below) and completion of certain of the transactions comprising the 2021 Yanfeng Transaction are subject to various regulatory approvals and other customary closing conditions. Adient expects the 2021 Yanfeng Transaction to be completed in the second half of calendar year 2021. In addition, on March 12, 2021, Adient, YFAS, Yanfeng and KEIPER, entered into an Ancillary Master Agreement (the “Ancillary Master Agreement”), pursuant to which the parties have agreed to, among other things, the following transactions (collectively, the “Ancillary Transactions”): a. Adient and Yanfeng will amend the KEIPER Equity Joint Venture Contract, dated as of January 31, 2020, as amended, and the Articles of Association of KEIPER, dated as of September 9, 2013, as amended, to, among other things, (i) provide that KEIPER will declare and pay certain annual dividends to KEIPER’s shareholders with respect to each of its 2021 to 2023 fiscal years and (ii) upon closing of the earlier of the YFAT Sales (as defined below) or YFM Sale, because of KEIPER’s ownership of YFAT and YFM, certain amendments relating thereto, including modifying the scope of KEIPER’s business to include the manufacture and sale of automotive seat trim products and micro-motors; and b. KEIPER and Yanfeng and KEIPER and Adient each entered into a long-term supply agreement. The Ancillary Transactions are not cross-conditioned on each other but the completion of the Ancillary Transaction in paragraph a.(i) above is subject to the completion of YFAS Sale and the Ancillary Transactions in paragraph b. above are effective upon signing of the Ancillary Master Agreement. The completion of certain of the Ancillary Transactions is subject to customary closing conditions. In conjunction with the 2021 Yanfeng Transaction, Adient has entered into an agreement (the “Boxun Agreement”) with Chongqing Boxun Industrial Co., Ltd. (“Boxun”). Pursuant to such agreement, upon consummation of the YFAS JVs Acquisition, Adient has provided Boxun with the right to sell and, if exercised, Adient has agreed to purchase, all of the issued and outstanding equity interest in CQYFAS held by Boxun, which represents 25% of CQYFAS’s total issued and outstanding equity interest (the “Boxun Equity Purchase”) for approximately ¥825 million ($124 million), subject to adjustment as set forth in the Boxun Agreement. If Adient buys Boxun’s 25% interest of CQYFAS and acquires YFAS’s 50% interest of CQYFAS, then, Adient will own 100% of CQYFAS. In addition, in conjunction with the 2021 Yanfeng Transaction, Adient has entered into agreements, whereby, Adient will: (i) transfer all of the issued and outstanding equity interest in YFAT held, directly or indirectly, by Adient, which represents 25% of YFAT’s total issued and outstanding equity interest, to KEIPER for ¥38 million ($6 million) (the “Adient YFAT Sale” and together with the YFAT Sale, the “YFAT Sales”); (ii) transfer all of the issued and outstanding equity interest in Guangzhou Dongfeng Adient Seating Co., Ltd. (“GZDFAS”) held by Adient, which represents 25% of GZDFAS’s total issued and outstanding equity interest, to YFAS for ¥371 million ($56 million) (the “GZDFAS Sale”) and (iii) transfer all of the issued and outstanding equity interest in Hefei Adient Yunhe Automotive Seating Co., Ltd. (“YHAS”) held by Adient, which represents 10% of YHAS’s total issued and outstanding equity interest, to YFAS for ¥13 million ($2 million) (the “YHAS Sale,” together with the Adient YFAT Sale and GZDFAS Sale, each an “Additional Equity Sale” and collectively, the “Additional Equity Sales”). The completion of each of the Additional Equity Sales is subject to regulatory approvals and other customary closing conditions. Adient expects the Additional Equity Sales to be completed in the second half of calendar year 2021. As a result of the 2021 Agreement, Adient expects the remaining balance of proceeds from the sale of its interest in Yanfeng Global Automotive Interior Systems Co. ("YFAI"), a joint venture previously owned, directly or indirectly, by Yanfeng (70%) and Adient (30%), which was part of the 2020 Yanfeng Transaction (as defined and described below), to be settled in the second half of calendar year 2021. Additionally, the $92 million intangible asset established at the time of the YFAS contract extension will be written off upon closing of the 2021 Yanfeng Transaction. SJA On March 31, 2021, Adient sold its 50% equity interest in Shenyang Jinbei Adient Automotive Components Co., Ltd. ("SJA") to the joint venture partner for $58 million, which resulted in a $33 million one-time pre-tax gain recognition during the second quarter of fiscal 2021. The net proceeds of $53 million were received on April 1, 2021. Fabrics On September 30, 2020, Adient closed on the sale of its automotive fabrics manufacturing business including the lamination business to Sage Automotive Interiors for net proceeds of approximately $170 million, net of $4 million of cash divested within the business. 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 impact of the COVID-19 pandemic. A minimal gain was recorded as a result of the transaction after allocating $80 million of goodwill to the disposed business. The sale transaction included 11 facilities globally with the majority located in EMEA and approximately 1,300 employees. For fiscal years 2020 and 2019, the fabrics manufacturing business recorded $99 million and $130 million of third party sales and a nominal amount and $8 million of pre-tax income, respectively. 2020 Yanfeng Transaction On January 31, 2020 (as amended on June 24, 2020), Adient, Yanfeng, KEIPER, YFAS and YFAI entered into a Master Agreement (the “2020 Agreement”, collectively referred to as “2020 Yanfeng Transaction”), pursuant to which the parties have agreed, among other things, that: • Adient would 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 $309 million was paid at the closing of the agreed transactions and the remaining $60 million would 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 would be paid an earnout in an amount equal to 30% percent of YFAI’s distributable earnings for such year until such time as the $60 million deferred purchase price is fully paid. During the second quarter of fiscal 2021, a payment of $19 million was received by Adient based on YFAI's fiscal 2020 performance. As described further above, as a result of the 2021 Agreement, Adient expects the remaining balance of proceeds from the sale of its interest in YFAI to be settled in the second half of calendar year 2021; • Adient and Yanfeng would 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. As described further above, in connection with 2021 Yanfeng Transaction, Adient and Yanfeng subsequently agreed to end the YFAS partnership. Upon consummation of the 2021 Yanfeng Transaction, Adient will sell all of the issued and outstanding equity interest in YFAS held by Adient to Yanfeng; • Adient would 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 would grant back to Adient a sole license with respect to the Transferred IP on a worldwide and royalty-free basis, (ii) Adient would 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 would 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 would 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 would 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 2020 Agreement and the relevant definitive agreements to be entered into in connection therewith. Subsequent to this, Adient and Yanfeng further agreed to revise and amend the AYM Equity Joint Venture Contract and Articles of Association of AYM, as further described above. The transactions agreed on January 31, 2020, as amended on June 24, 2020, were cross-conditioned on each other and closed in accordance with the terms above on August 21, 2020. Proceeds from the transactions of $329 million were received at closing, the majority of which was used by Adient to pay down a portion of Adient’s debt. The terms of the 2020 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, June 30, 2020 and upon closing. 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. Upon closing of the transaction, an additional $9 million of impairment was recorded due to receipt of proceeds in U.S. dollars. The impairments were determined based on combining the fair value of consideration received for all transactions contemplated within the 2020 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 year 2019). In addition, upon the closing of the transaction, an intangible asset of $92 million was recorded associated with the YFAS joint venture extension to be amortized over the 18-year term of the extension. As noted above, as a result of the 2021 Yanfeng Transaction, upon consummation, Adient expects to write off the $92 million intangible asset established at the time of the YFAS contract extension. RECARO 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. Adient Aerospace 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 collected $15 million of a note receivable during the third quarter of fiscal 2021 in accordance with the terms of the note. 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. All of the acquisitions and divestiture transactions described above align with Adient's strategy of focusing on its core, high-volume seating business. Assets held for sale During the first quarter of fiscal 2021, Adient committed to a plan to sell certain assets in France. As a result, these assets were classified as assets held for sale and were required to be adjusted to the lower of fair value less cost to sell or carrying value. Adient recorded an impairment charge of $9 million ($1 million within the third quarter of fiscal 2021) within restructuring and impairment costs on the consolidated statement of income (loss) during the nine months ended June 30, 2021. This transaction closed during the third quarter of fiscal 2021 for de minimis proceeds. The impairment was measured using third party sales pricing to determine fair values of the assets. The inputs utilized in the analyses are classified as Level 3 inputs within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement." During fiscal 2020, Adient committed to a plan to sell certain entities in China and certain properties in the U.S. As a result, these assets were classified as assets held for sale and were required to be adjusted to the lower of fair value less cost to sell or carrying value. This resulted in an impairment charge of $21 million which was recorded within restructuring and impairment costs on the consolidated statement of income (loss) during fiscal 2020, of which $12 million related to America’s assets and $9 million related to China’s assets. The impairment was measured using third party sales pricing to determine fair values of the assets. The inputs utilized in the analyses are classified as Level 3 inputs within the fair value hierarchy as defined in ASC 820, "Fair Value Measurement."

Inventories

Inventories	9 Months Ended
	Jun. 30, 2021
Inventory Disclosure [Abstract]
Inventories	4. Inventories Inventories consisted of the following: (in millions) June 30, September 30, Raw materials and supplies $ 660 $ 530 Work-in-process 25 22 Finished goods 165 133 Inventories $ 850 $ 685

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Jun. 30, 2021
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, 2020 $ 606 $ 368 $ 1,083 $ 2,057 Currency translation and other 4 9 (1) 12 Balance at June 30, 2021 $ 610 $ 377 $ 1,082 $ 2,069 Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: June 30, 2021 September 30, 2020 (in millions) Gross Accumulated Net Gross Accumulated Net Intangible assets Patented technology $ 27 $ (19) $ 8 $ 27 $ (19) $ 8 Customer relationships 474 (162) 312 424 (103) 321 Trademarks 41 (30) 11 41 (27) 14 Miscellaneous 112 (15) 97 110 (10) 100 Total intangible assets $ 654 $ (226) $ 428 $ 602 $ (159) $ 443 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, 2021 and 2020 was $29 million and $27 million, respectively.

Product Warranties

Product Warranties	9 Months Ended
	Jun. 30, 2021
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) 2021 2020 Balance at beginning of period $ 24 $ 22 Accruals for warranties issued during the period 7 9 Changes in accruals related to pre-existing warranties (including changes in estimates) (1) (1) Settlements made (in cash or in kind) during the period (6) (5) Balance at end of period $ 24 $ 25

Leases

Leases	9 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Leases	7. Leases 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 components of lease costs included in the consolidated statement of income (loss) for the three and nine months ended June 30, 2021 and 2020 were as follows: Three Months Ended Nine Months Ended (in millions) 2021 2020 2021 2020 Operating lease cost $ 32 $ 30 $ 94 $ 94 Short-term lease cost 4 6 16 18 Total lease cost $ 36 $ 36 $ 110 $ 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, September 30, Operating leases: Operating lease right-of-use assets Other noncurrent assets $ 346 $ 334 Operating lease liabilities - current Other current liabilities $ 87 $ 95 Operating lease liabilities - noncurrent Other noncurrent liabilities 261 244 $ 348 $ 339 Weighted average remaining lease term: Operating leases 8 years 5 years Weighted average discount rate: Operating leases 5.4 % 5.9 % 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, 2021 were as follows: Operating leases Fiscal years (in millions) June 30, 2021 2021 (excluding the nine months ended June 30, 2021) $ 30 2022 96 2023 74 2024 55 2025 41 Thereafter 125 Total lease payments 421 Less: imputed interest (73) Present value of lease liabilities $ 348 Supplemental cash flow information related to leases was as follows: Nine Months Ended (in millions) 2021 2020 Right-of-use assets obtained in exchange for lease obligations: Operating leases (non-cash activity) $ 102 $ 34 Operating cash flows: Cash paid for amounts included in the measurement of lease liabilities $ 96 $ 95

Debt and Financing Arrangements

Debt and Financing Arrangements	9 Months Ended
	Jun. 30, 2021
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 3.50% due in 2028 $ 1,000 $ 790 4.875% Notes due in 2026 797 797 3.50% Notes due in 2024 1,190 1,173 7.00% Notes due in 2026 — 800 9.00% Notes due in 2025 600 600 European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 160 — Less: debt issuance costs (35) (55) Gross long-term debt 3,712 4,105 Less: current portion 170 8 Net long-term debt $ 3,542 $ 4,097 Short-term debt: European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 $ — $ 194 Other bank borrowings 45 8 Total short-term debt $ 45 $ 202 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, 2021, Adient had not drawn down on the ABL Credit Facility and had availability under this facility of $853 million (net of $60 million of letters of credit). 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”) that initially provided for a 5-year $800 million senior secured term loan facility that was fully drawn on 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 originally due at final maturity on May 6, 2024. Interest on the Term Loan B Agreement accrues at the Eurodollar rate plus an applicable margin originally 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. In April 2021, Adient amended the Term Loan B Agreement ("Amended Agreement") which, among other changes (i) extended the maturity date for loans outstanding to April 8, 2028, (ii) reduced the interest rate margin applicable thereunder by 0.75% to 3.50%, in the case of Eurodollar Rate loans, and 2.50% (in the case of Base Rate loans) (in each case, with one 0.25% step down based on achievement of a specified first lien secured net leverage level starting with the fiscal quarter ending December 31, 2021) and (iii) made certain other negative covenant and mandatory prepayment changes in connection therewith. The amendment also established incremental term loans in an aggregate principal amount of $214 million resulting in total loans outstanding under the Amended Agreement of $1.0 billion. Adient paid $6 million related to the Amended Agreement and wrote off $8 million of previously deferred financing costs as a result of the debt extinguishment during the third quarter of fiscal 2021. Adient US was also a party to an indenture relating to the issuance of $800 million aggregate principal amount of Senior First Lien Notes. The notes originally mature on May 15, 2026 and bore interest at a rate of 7.00% per annum. Interest on these notes was payable semi-annually in arrears on November 15 and May 15 of each year, commencing on November 15, 2019. During the second quarter of fiscal 2021, Adient repurchased $640 million of the outstanding balance of the Senior First Lien Notes at a price of 107% of the principal plus $17 million of accrued and unpaid interest. As a result, $9 million of previously deferred financing costs was written off to net financing charges. During the third quarter of fiscal 2021, Adient redeemed the $160 million of remaining balance of the Senior First Lien Notes at a price of 103% of the principal plus $4 million of accrued and unpaid interest, and wrote off $2 million of previously deferred financing costs as a result of the debt extinguishment. 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 debt instruments 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 $900 million aggregate principal amount of 4.875% USD-denominated unsecured notes due 2026. During the fourth quarter of fiscal 2020, Adient redeemed $103 million of face value of these notes, resulting in a remaining balance of $797 million as of September 30, 2020. AGH also maintains €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 €135 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 is compliant with the net leverage ratio of 4.5x at June 30, 2021 and expects to be compliant for the foreseeable future. During the first quarter of fiscal 2021, Adient repaid $16 million of the EIB loan, triggered in part by the redemption of debt in the prior year. Adient repaid $20 million of the EIB loan in May 2021, triggered by the prior year sale of the fabrics business. On April 20, 2020, Adient US issued $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 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 is due 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. Adient incurred $10 million of debt issuance cost associated with this new debt in fiscal 2020. 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) 2021 2020 2021 2020 Interest expense, net of capitalized interest costs $ 46 $ 56 $ 162 $ 152 Banking fees and debt issuance cost amortization 14 5 27 13 Interest income (2) (2) (6) (9) Premium paid on repurchase of debt 4 — 49 — Derivative loss on Yanfeng transaction 24 — 24 — Net foreign exchange 1 (1) — — Net financing charges $ 87 $ 58 $ 256 $ 156

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	9 Months Ended
	Jun. 30, 2021
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. All contracts were highly effective in hedging the variability in future cash flows attributable to changes in currency exchange rates at June 30, 2021 and September 30, 2020, respectively. As of June 30, 2021, 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 the 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 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, 2021, 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 were designated as cash flow hedges under ASC 815. As of June 30, 2021, Adient had two outstanding interest rate caps with total notional amount of approximately $200 million. During the third quarter of fiscal 2021, in conjunction with the Term Loan B Amendment as discussed in Note 8, "Debt and Financing Arrangements," Adient de-designated these two contracts, the impact of which was not material. 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. In conjunction with the 2021 Yanfeng Transaction as described in Note 3, "Acquisitions and Divestitures," Adient entered into two forward foreign currency exchange contracts in April 2021 with total notional amount of approximately ¥7,482 million in order to economically hedge the expected proceeds. One contract is expected to mature at the end of the fourth quarter of fiscal 2021, and the other contract will mature at the end of the first quarter of fiscal 2022. These contracts are treated as freestanding financial instruments with fair value changes recorded in earnings. During the third quarter of fiscal 2021, these contracts generated an unrealized loss of $24 million. Refer to Note 8, "Debt and Financing Arrangements," of the notes to consolidated financial statements for more information. 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 $ 14 $ 5 $ — $ — Cross-currency interest rate swaps 4 — — — Other noncurrent assets Foreign currency exchange derivatives — — 1 — Interest rate cap — — — — Total assets $ 18 $ 5 $ 1 $ — Other current liabilities Foreign currency exchange derivatives $ 5 $ 34 $ 19 $ — Cross-currency interest rate swaps — 1 — — Other noncurrent liabilities Foreign currency exchange derivatives 1 5 — — Long-term debt Foreign currency denominated debt 1,190 1,173 — — Total liabilities $ 1,196 $ 1,213 $ 19 $ — 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, 2021 and September 30, 2020, 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 $ 19 $ 5 $ 1,215 $ 1,213 Gross amount eligible for offsetting (6) (5) (6) (5) Net amount $ 13 $ — $ 1,209 $ 1,208 The following table presents the effective portion of pretax gains (losses) recorded in other comprehensive income related to cash flow hedges: Three Months Ended Nine Months Ended (in millions) 2021 2020 2021 2020 Foreign currency exchange derivatives $ 21 $ 18 $ 40 $ (39) 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 2021 2020 2021 2020 Foreign currency exchange derivatives Cost of sales $ 1 $ (15) $ (2) $ (9) 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 2021 2020 2021 2020 Foreign currency exchange derivatives Cost of sales $ — $ — $ (2) $ (1) Foreign currency exchange derivatives Net financing charges (24) 3 (22) 6 Total $ (24) $ 3 $ (24) $ 5

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Jun. 30, 2021
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 June 30, 2021 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 14 $ — $ 14 $ — Cross-currency interest rate swaps 4 — 4 — Other noncurrent assets Foreign currency exchange derivatives 1 — 1 — Interest rate cap — — — — Total assets $ 19 $ — $ 19 $ — Other current liabilities Foreign currency exchange derivatives $ 24 $ — $ 24 $ — Cross-currency interest rate swaps — — — — Other noncurrent liabilities Foreign currency exchange derivatives 1 — 1 — Total liabilities $ 25 $ — $ 25 $ — Fair Value Measurements Using: (in millions) Total as of Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 5 $ — $ 5 $ — Other noncurrent assets Interest rate cap — — — — Total assets $ 5 $ — $ 5 $ — Other current liabilities Foreign currency exchange derivatives $ 34 $ — $ 34 $ — Cross-currency interest rate swaps 1 — 1 — Other noncurrent liabilities Foreign currency exchange derivatives 5 — 5 — Total liabilities $ 40 $ — $ 40 $ — 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. These contracts were highly effective in hedging the variability in future cash flows attributable to changes in currency exchange rates at June 30, 2021 and September 30, 2020, respectively. 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 determines the fair value of a cross-currency interest rate swap contract using a market approach which is based on quoted market price for similar instruments in markets. All significant inputs are corroborated by observable market data for the term of such a contract. Adient selectively uses cross-currency interest rate swaps to hedge portions of its net investments. As of June 30, 2021, Adient had one ¥11 billion cross-currency interest rate swap outstanding. Interest rate caps Adient determines the fair value of an interest rate cap contract using a market approach which is based on quoted market price for identical or similar instruments in markets. All significant inputs are corroborated by observable market data for the term of such a contract. 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, 2021, 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 $3.8 billion a nd $4.1 billion at June 30, 2021 and September 30, 2020, 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, 2021
Equity [Abstract]
Equity and Noncontrolling Interests	11. Equity and Noncontrolling Interests For the nine months ended June 30, 2021: (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, 2020 $ — $ 3,974 $ (2,096) $ (665) $ 1,213 $ 322 $ 1,535 Net income (loss) — — 148 — 148 51 199 Foreign currency translation adjustments — — — 53 53 9 62 Realized and unrealized gains (losses) on derivatives — — — 34 34 — 34 Dividends attributable to noncontrolling interests — — — — — (40) (40) Change in noncontrolling interest share — — — — — (3) (3) Share based compensation and other — 19 — — 19 1 20 Balance at June 30, 2021 $ — $ 3,993 $ (1,948) $ (578) $ 1,467 $ 340 $ 1,807 For the three months ended June 30, 2021: (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, 2021 $ — $ 3,985 $ (1,877) $ (619) $ 1,489 $ 353 $ 1,842 Net income (loss) — — (71) — (71) 16 (55) Foreign currency translation adjustments — — — 24 24 3 27 Realized and unrealized gains (losses) on derivatives — — — 17 17 — 17 Dividends attributable to noncontrolling interests — — — — — (29) (29) Change in noncontrolling interest share — — — — — (3) (3) Share based compensation and other — 8 — — 8 — 8 Balance at June 30, 2021 $ — $ 3,993 $ (1,948) $ (578) $ 1,467 $ 340 $ 1,807 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 and other — 6 — — 6 — 6 Adjustments from adoption of a new standard — — (4) — (4) — (4) 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 and other — 2 — — 2 — 2 Balance at June 30, 2020 $ — $ 3,968 $ (2,060) $ (658) $ 1,250 $ 322 $ 1,572 The following table presents changes in AOCI attributable to Adient: Three Months Ended Nine Months Ended (in millions) 2021 2020 2021 2020 Foreign currency translation adjustments Balance at beginning of period $ (605) $ (632) $ (634) $ (558) Aggregate adjustment for the period, net of tax 24 8 53 (66) Balance at end of period $ (581) $ (624) $ (581) $ (624) Realized and unrealized gains (losses) on derivatives Balance at beginning of period $ (11) $ (55) $ (28) $ (8) Current period changes in fair value, net of tax 18 12 33 (30) Reclassification to income, net of tax (1) 12 1 7 Balance at end of period $ 6 $ (31) $ 6 $ (31) Pension and postretirement plans Balance at beginning of period $ (3) $ (3) $ (3) $ (3) Balance at end of period $ (3) $ (3) $ (3) $ (3) Accumulated other comprehensive income (loss), end of period $ (578) $ (658) $ (578) $ (658) 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) 2021 2020 2021 2020 Beginning balance $ 44 $ 35 $ 43 $ 51 Net income 6 — 19 14 Foreign currency translation adjustments (2) 7 — — Dividends — — (14) (23) Ending balance $ 48 $ 42 $ 48 $ 42

Retirement Plans

Retirement Plans	9 Months Ended
	Jun. 30, 2021
Retirement Benefits [Abstract]
Retirement Plans	12. Retirement Plans Adient maintains non-contributory defined benefit pension plans Three Months Ended Nine Months Ended (in millions) 2021 2020 2021 2020 Service cost $ 2 $ 2 $ 6 $ 6 Interest cost 3 2 7 8 Expected return on plan assets (6) (4) (14) (14) Net actuarial and settlement (gain) loss (1) 1 (1) 1 Net periodic benefit cost $ (2) $ 1 $ (2) $ 1

Restructuring and Impairment Co

Restructuring and Impairment Costs	9 Months Ended
	Jun. 30, 2021
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 2021, Adient committed to a restructuring plan ("2021 Plan") of $24 million that was offset by $14 million of prior year underspend. Of the restructuring costs recorded, $23 million relates to the EMEA segment and $1 million relates to the Asia segment. The restructuring actions relate to cost reduction initiatives and consist primarily of workforce reductions and lease contract terminations. The restructuring actions are expected to be substantially completed by fiscal 2022. (in millions) Employee Severance and Termination Benefits Total Original reserve $ 24 $ 24 Utilized—cash (2) (2) Balance at June 30, 2021 $ 22 $ 22 During fiscal 2020, Adient committed to a restructuring plan ("2020 Plan") of $205 million. Of the restructuring costs recorded, $20 million relates to the Americas segment, $175 million relates to the EMEA segment and $10 million relates to the Asia segment. The restructuring actions relate to cost reduction initiatives and consist primarily of workforce reductions. Also recorded in fiscal 2020 was $20 million of underspend related to prior year plan reserves. The restructuring actions are expected to be substantially completed by fiscal 2022. The following table summarizes the changes in Adient's 2020 Plan reserve: (in millions) Employee Severance and Termination Benefits Currency Total Balance at September 30, 2020 $ 168 $ 1 $ 169 Utilized—cash (77) — (77) Noncash adjustment—underspend/other (4) 4 — Balance at June 30, 2021 $ 87 $ 5 $ 92 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, 2020 $ 32 $ 3 $ — $ 35 Utilized—cash (21) — — (21) Noncash adjustment—underspend/other — (3) 1 (2) Balance at June 30, 2021 $ 11 $ — $ 1 $ 12 During the first nine months of fiscal 2021, there was $18 million of cash utilized against the 2018, 2017 and 2016 Plan's reserve balances. The majority of the cash utilized during the period was related to the 2016 Plan's reserve balance. The 2018, 2017, and 2016 Plan's reserve balances at June 30, 2021 were $4 million, $3 million, and $2 million, respectively. Adient's restructuring plans include workforce reductions of approximately 18,000 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, 2021, approximately 14,000 of the employees have been separated from Adient pursuant to the restructuring plans. In addition, the restructuring plans included twenty-five plant closures. As of June 30, 2021, nineteen of the twenty-five 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 and supply chain disruptions, could impact Adient's liquidity position, lead to impairment charges and/or require additional restructuring of its operations.

Income Taxes

Income Taxes	9 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Income Taxes	14. Income Taxes In calculating the provision for income taxes, Adient uses an estimate of the annual effective tax rate based upon the facts and circumstances known at each interim period. On a quarterly basis, the actual effective tax rate is adjusted, as appropriate, based on changes in facts and circumstances, if any, as compared to those forecasted at the beginning of the fiscal year and each interim period thereafter. For the three and nine months ended June 30, 2021, Adient’s income tax expense was $10 million equating to an effective tax rate of (26)%, and $90 million equating to an effective tax rate of 29%, respectively. The three and nine month income tax expense was higher than the Irish statutory rate of 12.5% primarily due to foreign tax rate differentials and the inability to record a tax benefit for losses in jurisdictions with valuation allowances, partially offset by a tax benefit from the write-off of a deferred tax liability related to withholding taxes. 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. Valuation Allowances As a result of the Company's third quarter fiscal 2021 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. 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, 2021, Adient had gross tax effected unrecognized tax benefits of $489 million. If recognized, $137 million of Adient's unrecognized tax benefits would impact the effective tax rate. Total net accrued interest at June 30, 2021 was approximately $18 million (net of tax benefit). The interest and penalties accrued for the three and nine months ended June 30, 2021 was $1 million and $3 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 Tax legislation was adopted during the nine months ended June 30, 2021 in various jurisdictions, which did not have a material impact on Adient’s consolidated financial statements. 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. Other Tax Matters During the third quarter of fiscal 2021, Adient recognized an additional $30 million pre-tax gain related to Brazil indirect tax credits as a result of a favorable supreme court ruling. The tax expense associated with this gain was $10 million. During the third quarter of fiscal 2021, Adient recognized a tax benefit of $11 million related to the write-off of a deferred tax liability associated with a Chinese joint venture’s distribution of unremitted earnings. The distribution was reinvested in a wholly-owned Chinese subsidiary, thereby exempting the distribution from withholding tax. The investment in the wholly-owned subsidiary is intended to be indefinitely reinvested, warranting the derecognition of the pre-existing deferred tax liability. During the second quarter of fiscal 2021, Adient recognized a $33 million pre-tax gain related to the sale of its equity interest in Shenyang Jinbei Adient Automotive Components Co., Ltd. The tax expense associated with this gain was $5 million. During the first quarter of fiscal 2021, Adient recognized an $8 million pre-tax gain related to Brazil indirect tax credits. The tax expense associated with this gain was $3 million. During the nine months ended June 30, 2020, Adient recognized net restructuring expenses 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.

Segment Information

Segment Information	9 Months Ended
	Jun. 30, 2021
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) 2021 2020 2021 2020 Net Sales Americas $ 1,440 $ 593 $ 4,821 $ 4,093 EMEA 1,328 698 4,568 3,750 Asia 516 346 1,658 1,362 Eliminations (42) (11) (138) (132) Total net sales $ 3,242 $ 1,626 $ 10,909 $ 9,073 Three Months Ended Nine Months Ended (in millions) 2021 2020 2021 2020 Adjusted EBITDA Americas $ 23 $ (83) $ 219 $ 117 EMEA 22 (94) 277 17 Asia 92 71 364 311 Corporate-related costs (1) (19) (16) (61) (59) Restructuring and impairment costs (2) (8) (49) (20) (103) Purchase accounting amortization (3) (11) (9) (32) (30) Restructuring related charges (4) — (5) (6) (17) Loss on business divestitures - net (5) — — — (25) Gain on sale / (impairment) of nonconsolidated partially-owned affiliates (6) — (6) 33 (222) Depreciation (71) (67) (210) (214) Stock based compensation (10) (7) (36) (8) Other items (7) 26 (4) 28 (12) Earnings (loss) before interest and income taxes 44 (269) 556 (245) Net financing charges (87) (58) (256) (156) Other pension income (expense) 4 1 8 5 Income (loss) before income taxes $ (39) $ (326) $ 308 $ (396) 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. During the three and nine months ended June 30, 2021, a held-for-sale impairment charge of $1 million and $9 million, respectively, was recorded in EMEA. 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. (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) The nine months ended June 30, 2020 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) The nine months ended June 30, 2021 reflects a pre-tax gain of $33 million on the sale of Adient's interest in SJA. The three and nine months ended June 30, 2020 reflects the non-cash impairment of Adient's YFAI investment. Refer to Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements. (7) The three months ended June 30, 2021 reflects $2 million of transaction costs and a one-time gain of $30 million associated with retrospective recoveries of Brazil indirect tax credits resulting from a favorable court ruling (of which $28 million relates to recoveries covering the past 20 years and is adjusted out of Americas' segment results). The nine months ended June 30, 2021 reflects a one-time gain of $38 million associated with the retrospective recovery of indirect tax credits in Brazil resulting from a favorable court ruling (of which $36 million relates to recoveries covering the past 20 years and is adjusted out of Americas' segment results), a $5 million gain on previously held interest at YFAS in an affiliate, and $13 million of transaction costs. The three months ended June 30, 2020 reflects $4 million of transaction costs. The nine months ended June 30, 2020 reflects $11 million of transaction costs and $1 million of tax adjustments at YFAI. Geographic Information Revenue by geographic area is as follows: Net Sales Three Months Ended Nine Months Ended (in millions) 2021 2020 2021 2020 Americas United States $ 1,298 $ 519 $ 4,332 $ 3,469 Mexico 558 192 1,783 1,379 Other Americas 64 17 238 236 Regional elimination (480) (135) (1,532) (991) 1,440 593 4,821 4,093 EMEA Germany 261 150 891 765 Czech Republic 276 166 964 806 Other EMEA 1,144 571 3,918 3,217 Regional elimination (353) (189) (1,205) (1,038) 1,328 698 4,568 3,750 Asia Thailand 113 44 357 307 China 171 130 525 372 Japan 60 34 253 262 Other Asia 177 140 539 425 Regional elimination (5) (2) (16) (4) 516 346 1,658 1,362 Inter-segment elimination (42) (11) (138) (132) Total $ 3,242 $ 1,626 $ 10,909 $ 9,073

Nonconsolidated Partially-Owned

Nonconsolidated Partially-Owned Affiliates	9 Months Ended
	Jun. 30, 2021
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, 2021 and September 30, 2020. 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, 2021 and 2020, respectively. Adient maintains total investments in partially-owned affiliates of $0.6 billion and $0.7 billion at June 30, 2021 and September 30, 2020, respectively. Operating information for nonconsolidated partially-owned affiliates is as follows: Nine Months Ended (in millions) 2021 2020 Income statement data: Net sales $ 6,795 $ 7,319 Gross profit $ 717 $ 829 Net income $ 418 $ 387 Net income attributable to the entity $ 413 $ 381 Refer to Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements for transactions regarding certain of Adient's investments in partially-owned affiliates.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Jun. 30, 2021
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 $10 million and $10 million at June 30, 2021 and September 30, 2020, 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, 2021
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) 2021 2020 2021 2020 Net sales to related parties Net sales $ 70 $ 60 $ 209 $ 255 Purchases from related parties Cost of sales 139 138 433 447 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 $ 40 $ 49 Accounts payable due to related parties Accounts payable 91 105 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, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The consolidated financial statements of Adient have been prepared in accordance with generally accepted accounting principles in the United States of America ("U.S. GAAP"). During fiscal 2020, Adient faced an unprecedented situation with the coronavirus pandemic identified in late 2019 ("COVID-19") and the related significant interruption it had 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 2020) and returned to operations by the end of March 2020. 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 2020. During May and June 2020, production started to resume in the Americas, European and Asia (outside China) regions concurrent with Adient's customers resuming operations and production continued to ramp up throughout Adient’s fiscal fourth quarter of fiscal 2020 in all regions in line with customer production. Virtually all of Adient's plants had resumed production by the end of first quarter of fiscal 2021.
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, 2021, and September 30, 2020, 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 2021 On October 1, 2020, Adient adopted Accounting Standards Codification 2016-13, Financial Instruments - Credit Losses (Topic 326) 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. The adoption of this guidance on October 1, 2020 did not significantly impact Adient's consolidated financial statements for the nine months ended June 30, 2021. ASU 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement , 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. The adoption of this guidance on October 1, 2020 did not significantly impact Adient's consolidated financial statements for the nine months ended June 30, 2021. ASU 2018-17, Targeted Improvements to Related Party Guidance for Variable Interest Entities , 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. The adoption of this guidance on October 1, 2020 did not significantly impact Adient's consolidated financial statements for the nine months ended June 30, 2021. ASU 2020-04, Reference Rate Reform (Topic 848) , provides optional expedients and exceptions for applying existing guidance to contract modifications, hedging relationships and other transactions when transitioning from using the London interbank Offered Rate (LIBOR) to using alternative reference rates. The guidance was effective upon issuance. The adoption of this guidance did not significantly impact Adient's consolidated financial statements for the nine months ended June 30, 2021. Standards Effective After Fiscal 2021 Adient has considered the ASUs summarized below, effective after fiscal 2021, none of which is expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective ASU 2018-14 Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20) ASU 20218-14 eliminates, adds, and modifies certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The guidance is to be applied on a retrospective basis. October 1, 2021 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 ASU 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity by reducing the number of accounting models for convertible debt and convertible preferred stock. October 1, 2022

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Jun. 30, 2021
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 $ 234 $ 217 Noncurrent assets 86 74 Total assets $ 320 $ 291 Current liabilities $ 174 $ 204 Noncurrent liabilities 9 10 Total liabilities $ 183 $ 214
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) 2021 2020 2021 2020 Numerator: Net income (loss) attributable to Adient $ (71) $ (325) $ 148 $ (511) Denominator: Shares outstanding 94.2 93.9 94.1 93.8 Effect of dilutive securities — — 1.5 — Diluted shares 94.2 93.9 95.6 93.8 Earnings (loss) per share: Basic $ (0.75) $ (3.46) $ 1.57 $ (5.45) Diluted $ (0.75) $ (3.46) $ 1.55 $ (5.45)
Schedule of New Accounting Pronouncements	Standards Effective After Fiscal 2021 Adient has considered the ASUs summarized below, effective after fiscal 2021, none of which is expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective ASU 2018-14 Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20) ASU 20218-14 eliminates, adds, and modifies certain disclosure requirements for employers that sponsor defined benefit pension or other postretirement plans. The guidance is to be applied on a retrospective basis. October 1, 2021 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 ASU 2020-06, Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging - Contracts in Entity’s Own Equity (Subtopic 815-40) ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity by reducing the number of accounting models for convertible debt and convertible preferred stock. October 1, 2022

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Jun. 30, 2021
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following: (in millions) June 30, September 30, Raw materials and supplies $ 660 $ 530 Work-in-process 25 22 Finished goods 165 133 Inventories $ 850 $ 685

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Jun. 30, 2021
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, 2020 $ 606 $ 368 $ 1,083 $ 2,057 Currency translation and other 4 9 (1) 12 Balance at June 30, 2021 $ 610 $ 377 $ 1,082 $ 2,069
Schedule of Other Intangible Assets	Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: June 30, 2021 September 30, 2020 (in millions) Gross Accumulated Net Gross Accumulated Net Intangible assets Patented technology $ 27 $ (19) $ 8 $ 27 $ (19) $ 8 Customer relationships 474 (162) 312 424 (103) 321 Trademarks 41 (30) 11 41 (27) 14 Miscellaneous 112 (15) 97 110 (10) 100 Total intangible assets $ 654 $ (226) $ 428 $ 602 $ (159) $ 443

Product Warranties (Tables)

Product Warranties (Tables)	9 Months Ended
	Jun. 30, 2021
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) 2021 2020 Balance at beginning of period $ 24 $ 22 Accruals for warranties issued during the period 7 9 Changes in accruals related to pre-existing warranties (including changes in estimates) (1) (1) Settlements made (in cash or in kind) during the period (6) (5) Balance at end of period $ 24 $ 25

Leases (Tables)

Leases (Tables)	9 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Schedule of Lease Cost	The components of lease costs included in the consolidated statement of income (loss) for the three and nine months ended June 30, 2021 and 2020 were as follows: Three Months Ended Nine Months Ended (in millions) 2021 2020 2021 2020 Operating lease cost $ 32 $ 30 $ 94 $ 94 Short-term lease cost 4 6 16 18 Total lease cost $ 36 $ 36 $ 110 $ 112 Supplemental cash flow information related to leases was as follows: Nine Months Ended (in millions) 2021 2020 Right-of-use assets obtained in exchange for lease obligations: Operating leases (non-cash activity) $ 102 $ 34 Operating cash flows: Cash paid for amounts included in the measurement of lease liabilities $ 96 $ 95
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, September 30, Operating leases: Operating lease right-of-use assets Other noncurrent assets $ 346 $ 334 Operating lease liabilities - current Other current liabilities $ 87 $ 95 Operating lease liabilities - noncurrent Other noncurrent liabilities 261 244 $ 348 $ 339 Weighted average remaining lease term: Operating leases 8 years 5 years Weighted average discount rate: Operating leases 5.4 % 5.9 %
Schedule of Operating Lease Liabilities and Minimum Payments	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, 2021 were as follows: Operating leases Fiscal years (in millions) June 30, 2021 2021 (excluding the nine months ended June 30, 2021) $ 30 2022 96 2023 74 2024 55 2025 41 Thereafter 125 Total lease payments 421 Less: imputed interest (73) Present value of lease liabilities $ 348

Debt and Financing Arrangemen_2

Debt and Financing Arrangements (Tables)	9 Months Ended
	Jun. 30, 2021
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 3.50% due in 2028 $ 1,000 $ 790 4.875% Notes due in 2026 797 797 3.50% Notes due in 2024 1,190 1,173 7.00% Notes due in 2026 — 800 9.00% Notes due in 2025 600 600 European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 160 — Less: debt issuance costs (35) (55) Gross long-term debt 3,712 4,105 Less: current portion 170 8 Net long-term debt $ 3,542 $ 4,097 Short-term debt: European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 $ — $ 194 Other bank borrowings 45 8 Total short-term debt $ 45 $ 202
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) 2021 2020 2021 2020 Interest expense, net of capitalized interest costs $ 46 $ 56 $ 162 $ 152 Banking fees and debt issuance cost amortization 14 5 27 13 Interest income (2) (2) (6) (9) Premium paid on repurchase of debt 4 — 49 — Derivative loss on Yanfeng transaction 24 — 24 — Net foreign exchange 1 (1) — — Net financing charges $ 87 $ 58 $ 256 $ 156

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities (Tables)	9 Months Ended
	Jun. 30, 2021
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 $ 14 $ 5 $ — $ — Cross-currency interest rate swaps 4 — — — Other noncurrent assets Foreign currency exchange derivatives — — 1 — Interest rate cap — — — — Total assets $ 18 $ 5 $ 1 $ — Other current liabilities Foreign currency exchange derivatives $ 5 $ 34 $ 19 $ — Cross-currency interest rate swaps — 1 — — Other noncurrent liabilities Foreign currency exchange derivatives 1 5 — — Long-term debt Foreign currency denominated debt 1,190 1,173 — — Total liabilities $ 1,196 $ 1,213 $ 19 $ —
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 $ 19 $ 5 $ 1,215 $ 1,213 Gross amount eligible for offsetting (6) (5) (6) (5) Net amount $ 13 $ — $ 1,209 $ 1,208
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: Three Months Ended Nine Months Ended (in millions) 2021 2020 2021 2020 Foreign currency exchange derivatives $ 21 $ 18 $ 40 $ (39) 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 2021 2020 2021 2020 Foreign currency exchange derivatives Cost of sales $ 1 $ (15) $ (2) $ (9) 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 2021 2020 2021 2020 Foreign currency exchange derivatives Cost of sales $ — $ — $ (2) $ (1) Foreign currency exchange derivatives Net financing charges (24) 3 (22) 6 Total $ (24) $ 3 $ (24) $ 5

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
Schedule of the Fair Value Hierarchy for Assets and Liabilities	The following tables present Adient's fair value hierarchy for those assets and liabilities measured at fair value: Fair Value Measurements Using: (in millions) Total as of June 30, 2021 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 14 $ — $ 14 $ — Cross-currency interest rate swaps 4 — 4 — Other noncurrent assets Foreign currency exchange derivatives 1 — 1 — Interest rate cap — — — — Total assets $ 19 $ — $ 19 $ — Other current liabilities Foreign currency exchange derivatives $ 24 $ — $ 24 $ — Cross-currency interest rate swaps — — — — Other noncurrent liabilities Foreign currency exchange derivatives 1 — 1 — Total liabilities $ 25 $ — $ 25 $ — Fair Value Measurements Using: (in millions) Total as of Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 5 $ — $ 5 $ — Other noncurrent assets Interest rate cap — — — — Total assets $ 5 $ — $ 5 $ — Other current liabilities Foreign currency exchange derivatives $ 34 $ — $ 34 $ — Cross-currency interest rate swaps 1 — 1 — Other noncurrent liabilities Foreign currency exchange derivatives 5 — 5 — Total liabilities $ 40 $ — $ 40 $ —

Equity and Noncontrolling Int_2

Equity and Noncontrolling Interests (Tables)	9 Months Ended
	Jun. 30, 2021
Equity [Abstract]
Schedule of Stockholders Equity	For the nine months ended June 30, 2021: (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, 2020 $ — $ 3,974 $ (2,096) $ (665) $ 1,213 $ 322 $ 1,535 Net income (loss) — — 148 — 148 51 199 Foreign currency translation adjustments — — — 53 53 9 62 Realized and unrealized gains (losses) on derivatives — — — 34 34 — 34 Dividends attributable to noncontrolling interests — — — — — (40) (40) Change in noncontrolling interest share — — — — — (3) (3) Share based compensation and other — 19 — — 19 1 20 Balance at June 30, 2021 $ — $ 3,993 $ (1,948) $ (578) $ 1,467 $ 340 $ 1,807 For the three months ended June 30, 2021: (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, 2021 $ — $ 3,985 $ (1,877) $ (619) $ 1,489 $ 353 $ 1,842 Net income (loss) — — (71) — (71) 16 (55) Foreign currency translation adjustments — — — 24 24 3 27 Realized and unrealized gains (losses) on derivatives — — — 17 17 — 17 Dividends attributable to noncontrolling interests — — — — — (29) (29) Change in noncontrolling interest share — — — — — (3) (3) Share based compensation and other — 8 — — 8 — 8 Balance at June 30, 2021 $ — $ 3,993 $ (1,948) $ (578) $ 1,467 $ 340 $ 1,807 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 and other — 6 — — 6 — 6 Adjustments from adoption of a new standard — — (4) — (4) — (4) 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 and other — 2 — — 2 — 2 Balance at June 30, 2020 $ — $ 3,968 $ (2,060) $ (658) $ 1,250 $ 322 $ 1,572
Schedule of AOCI	The following table presents changes in AOCI attributable to Adient: Three Months Ended Nine Months Ended (in millions) 2021 2020 2021 2020 Foreign currency translation adjustments Balance at beginning of period $ (605) $ (632) $ (634) $ (558) Aggregate adjustment for the period, net of tax 24 8 53 (66) Balance at end of period $ (581) $ (624) $ (581) $ (624) Realized and unrealized gains (losses) on derivatives Balance at beginning of period $ (11) $ (55) $ (28) $ (8) Current period changes in fair value, net of tax 18 12 33 (30) Reclassification to income, net of tax (1) 12 1 7 Balance at end of period $ 6 $ (31) $ 6 $ (31) Pension and postretirement plans Balance at beginning of period $ (3) $ (3) $ (3) $ (3) Balance at end of period $ (3) $ (3) $ (3) $ (3) Accumulated other comprehensive income (loss), end of period $ (578) $ (658) $ (578) $ (658)
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) 2021 2020 2021 2020 Beginning balance $ 44 $ 35 $ 43 $ 51 Net income 6 — 19 14 Foreign currency translation adjustments (2) 7 — — Dividends — — (14) (23) Ending balance $ 48 $ 42 $ 48 $ 42

Retirement Plans (Tables)

Retirement Plans (Tables)	9 Months Ended
	Jun. 30, 2021
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) 2021 2020 2021 2020 Service cost $ 2 $ 2 $ 6 $ 6 Interest cost 3 2 7 8 Expected return on plan assets (6) (4) (14) (14) Net actuarial and settlement (gain) loss (1) 1 (1) 1 Net periodic benefit cost $ (2) $ 1 $ (2) $ 1

Restructuring and Impairment _2

Restructuring and Impairment Costs (Tables)	9 Months Ended
	Jun. 30, 2021
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Reserve	The restructuring actions are expected to be substantially completed by fiscal 2022. (in millions) Employee Severance and Termination Benefits Total Original reserve $ 24 $ 24 Utilized—cash (2) (2) Balance at June 30, 2021 $ 22 $ 22 The following table summarizes the changes in Adient's 2020 Plan reserve: (in millions) Employee Severance and Termination Benefits Currency Total Balance at September 30, 2020 $ 168 $ 1 $ 169 Utilized—cash (77) — (77) Noncash adjustment—underspend/other (4) 4 — Balance at June 30, 2021 $ 87 $ 5 $ 92 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, 2020 $ 32 $ 3 $ — $ 35 Utilized—cash (21) — — (21) Noncash adjustment—underspend/other — (3) 1 (2) Balance at June 30, 2021 $ 11 $ — $ 1 $ 12

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
Schedule of Financial Information for Reportable Segments	Three Months Ended Nine Months Ended (in millions) 2021 2020 2021 2020 Net Sales Americas $ 1,440 $ 593 $ 4,821 $ 4,093 EMEA 1,328 698 4,568 3,750 Asia 516 346 1,658 1,362 Eliminations (42) (11) (138) (132) Total net sales $ 3,242 $ 1,626 $ 10,909 $ 9,073 Three Months Ended Nine Months Ended (in millions) 2021 2020 2021 2020 Adjusted EBITDA Americas $ 23 $ (83) $ 219 $ 117 EMEA 22 (94) 277 17 Asia 92 71 364 311 Corporate-related costs (1) (19) (16) (61) (59) Restructuring and impairment costs (2) (8) (49) (20) (103) Purchase accounting amortization (3) (11) (9) (32) (30) Restructuring related charges (4) — (5) (6) (17) Loss on business divestitures - net (5) — — — (25) Gain on sale / (impairment) of nonconsolidated partially-owned affiliates (6) — (6) 33 (222) Depreciation (71) (67) (210) (214) Stock based compensation (10) (7) (36) (8) Other items (7) 26 (4) 28 (12) Earnings (loss) before interest and income taxes 44 (269) 556 (245) Net financing charges (87) (58) (256) (156) Other pension income (expense) 4 1 8 5 Income (loss) before income taxes $ (39) $ (326) $ 308 $ (396) 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. During the three and nine months ended June 30, 2021, a held-for-sale impairment charge of $1 million and $9 million, respectively, was recorded in EMEA. 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. (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) The nine months ended June 30, 2020 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) The nine months ended June 30, 2021 reflects a pre-tax gain of $33 million on the sale of Adient's interest in SJA. The three and nine months ended June 30, 2020 reflects the non-cash impairment of Adient's YFAI investment. Refer to Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements. (7) The three months ended June 30, 2021 reflects $2 million of transaction costs and a one-time gain of $30 million associated with retrospective recoveries of Brazil indirect tax credits resulting from a favorable court ruling (of which $28 million relates to recoveries covering the past 20 years and is adjusted out of Americas' segment results). The nine months ended June 30, 2021 reflects a one-time gain of $38 million associated with the retrospective recovery of indirect tax credits in Brazil resulting from a favorable court ruling (of which $36 million relates to recoveries covering the past 20 years and is adjusted out of Americas' segment results), a $5 million gain on previously held interest at YFAS in an affiliate, and $13 million of transaction costs. The three months ended June 30, 2020 reflects $4 million of transaction costs. The nine months ended June 30, 2020 reflects $11 million of transaction costs and $1 million of tax adjustments at YFAI.
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) 2021 2020 2021 2020 Americas United States $ 1,298 $ 519 $ 4,332 $ 3,469 Mexico 558 192 1,783 1,379 Other Americas 64 17 238 236 Regional elimination (480) (135) (1,532) (991) 1,440 593 4,821 4,093 EMEA Germany 261 150 891 765 Czech Republic 276 166 964 806 Other EMEA 1,144 571 3,918 3,217 Regional elimination (353) (189) (1,205) (1,038) 1,328 698 4,568 3,750 Asia Thailand 113 44 357 307 China 171 130 525 372 Japan 60 34 253 262 Other Asia 177 140 539 425 Regional elimination (5) (2) (16) (4) 516 346 1,658 1,362 Inter-segment elimination (42) (11) (138) (132) Total $ 3,242 $ 1,626 $ 10,909 $ 9,073

Nonconsolidated Partially-Own_2

Nonconsolidated Partially-Owned Affiliates (Tables)	9 Months Ended
	Jun. 30, 2021
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) 2021 2020 Income statement data: Net sales $ 6,795 $ 7,319 Gross profit $ 717 $ 829 Net income $ 418 $ 387 Net income attributable to the entity $ 413 $ 381

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Jun. 30, 2021
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) 2021 2020 2021 2020 Net sales to related parties Net sales $ 70 $ 60 $ 209 $ 255 Purchases from related parties Cost of sales 139 138 433 447 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 $ 40 $ 49 Accounts payable due to related parties Accounts payable 91 105

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details) - entity	Jun. 30, 2021	Sep. 30, 2020	Apr. 30, 2020
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, 2021	Sep. 30, 2020
Variable Interest Entity [Line Items]
Current assets	$ 4,114	$ 4,482
Total assets	9,804	10,261
Current liabilities	3,631	3,819
Noncurrent liabilities	4,318	4,864
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
Current assets	234	217
Noncurrent assets	86	74
Total assets	320	291
Current liabilities	174	204
Noncurrent liabilities	9	10
Total liabilities	$ 183	$ 214

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, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Numerator:
Net income (loss) attributable to Adient	$ (71)	$ (325)	$ 148	$ (511)
Denominator:
Shares outstanding (in shares)	94.2	93.9	94.1	93.8
Effect of dilutive securities (in shares)	0	0	1.5	0
Diluted shares (in shares)	94.2	93.9	95.6	93.8
Earnings (loss) per share:
Basic (in dollars per share)	$ (0.75)	$ (3.46)	$ 1.57	$ (5.45)
Diluted (in dollars per share)	$ (0.75)	$ (3.46)	$ 1.55	$ (5.45)

Acquisitions and Divestitures -

Acquisitions and Divestitures - Acquisitions (Details) ¥ in Millions, $ in Millions	Apr. 01, 2021USD ($)	Mar. 31, 2021USD ($)	Mar. 12, 2021USD ($)	Mar. 12, 2021CNY (¥)	Sep. 30, 2020USD ($)facilityemployee	Jun. 24, 2020USD ($)	Jan. 31, 2020USD ($)	Oct. 25, 2019USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2021CNY (¥)	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2020USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2019USD ($)	Oct. 11, 2018
Business Acquisition [Line Items]
Proceeds from business divestitures																$ 72	$ 0
Intangible asset					$ 602				$ 654							654		$ 602
Gain on sale of joint venture									33		$ 33					33	(222)
Non-cash impairment charges						$ 6										11	27
Equity income (loss)									38				$ 48			220	(57)
Loss on divestitures - net									0				0			0	25
Initial contributions from joint venture															$ 28
Loss on deconsolidation									0				0			0	25
One-time tax gain									28							$ 36
China
Business Acquisition [Line Items]
Non-cash impairment charges													27				27
Assets held for sale
Business Acquisition [Line Items]
Non-cash impairment charges									1			$ 9
AYM
Business Acquisition [Line Items]
Proceeds from intangible assets							$ 20
Yanfeng
Business Acquisition [Line Items]
License revenue payment			$ 59	¥ 385
Automotive Fabrics Manufacturing | Disposed of by sale
Business Acquisition [Line Items]
Proceeds from business divestitures					170
Cash divested from deconsolidation					4
Goodwill					$ 80													80
Number of facilities sold | facility					11
Number of employees | employee					1,300
Sales																		99	$ 130
Pre-tax income																			8
RECARO | Disposed of by sale
Business Acquisition [Line Items]
Loss on divestitures - net														$ 21
Entities in China and Properties in U.S. | Assets held for sale
Business Acquisition [Line Items]
Non-cash impairment charges																		21
Entities in China and Properties in U.S. | Assets held for sale | Operating segments | Americas
Business Acquisition [Line Items]
Non-cash impairment charges																		12
Entities in China and Properties in U.S. | Assets held for sale | Operating segments | China
Business Acquisition [Line Items]
Non-cash impairment charges																		$ 9
YFAS
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture			1,210	8,064
Potential payments to acquire Interest in joint venture			271	1,754
Intangible asset													92				92		$ 92
Amortization period																			18 years
YFAS | Payable upon Sale Closing
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture			519	3,446
YFAS | Payable on or before the later of December 21, 2021 and Sale Closing
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture			691	4,618
YFAS | Valuation, Income Approach | Measurement Input, Cap Rate | Significant Unobservable Inputs (Level 3)
Business Acquisition [Line Items]
Measurement input, discount rate																10.50%
YFM
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture			11	71
YFAT
Business Acquisition [Line Items]
Proceeds from business divestitures			17	113
YFAT | KEIPER
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture			6	38
CQYFAS | The Boxun Agreement
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture			124	825
GZDFAS | YFAS
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture			56	371
YHAS | YFAS
Business Acquisition [Line Items]
Proceeds from business divestitures			$ 2	¥ 13
YFAI
Business Acquisition [Line Items]
Investment ownership							30.00%
Proceeds from business divestitures							$ 369
Proceeds from sale of businesses, paid at closing							309
Proceeds from divestiture of businesses, paid on a deferred basis post-closing							$ 60
Percent of distributable earnings to be paid out							30.00%
Proceeds from sale of equity method investments							$ 60
Proceeds from previous divestiture of interest in joint venture, earnout payments											$ 19
Proceeds from transactions							329
Non-cash impairment charges						$ 9	$ 216						$ 6	$ 216
Equity income (loss)																			$ 40
One-time tax gain																	(1)
YFAI | Valuation, Income Approach | Measurement Input, Cap Rate | Significant Unobservable Inputs (Level 3)
Business Acquisition [Line Items]
Measurement input, discount rate																15.00%
Shenyang Jinbei Adient Automative Components Co., Ltd
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture	$ 53	$ 58
Adient Aerospace
Business Acquisition [Line Items]
Cash divested from deconsolidation								$ 37
Loss on deconsolidation																	$ 4
Goodwill impairment								21
Proceeds from collection of notes receivable									15
Yanfeng | YFAS
Business Acquisition [Line Items]
Investment ownership			50.01%	50.01%
Yanfeng | AYM
Business Acquisition [Line Items]
Investment ownership			50.00%	50.00%
Adient | YFAS
Business Acquisition [Line Items]
Investment ownership			49.99%	49.99%
Adient | AYM
Business Acquisition [Line Items]
Investment ownership			50.00%	50.00%
YFAS
Business Acquisition [Line Items]
Distributed earnings			$ 635	¥ 4,168
Dividends paid									$ 436	¥ 2,809
RECARO | Disposed of by sale
Business Acquisition [Line Items]
Net sales																			$ 148
Americas | Adient Aerospace
Business Acquisition [Line Items]
Loss on deconsolidation								$ 4
YFAS | YFAS
Business Acquisition [Line Items]
Ownership interest			49.99%	49.99%
YFAS | YFM
Business Acquisition [Line Items]
Investment ownership			70.00%	70.00%
YFAS | YFAT
Business Acquisition [Line Items]
Ownership interest			75.00%	75.00%
YFAS | CQYFAS
Business Acquisition [Line Items]
Ownership interest			50.00%	50.00%
Yanfeng | YFAI
Business Acquisition [Line Items]
Ownership interest																70.00%
Yanfeng | YFAS
Business Acquisition [Line Items]
Ownership interest			50.01%	50.01%
Adient | YFAT | KEIPER
Business Acquisition [Line Items]
Ownership interest			25.00%	25.00%
Adient | CQYFAS
Business Acquisition [Line Items]
Ownership interest			100.00%	100.00%
Adient | GZDFAS | YFAS
Business Acquisition [Line Items]
Ownership interest			25.00%	25.00%
Adient | YHAS | YFAS
Business Acquisition [Line Items]
Ownership interest			10.00%	10.00%
Adient | YFAI
Business Acquisition [Line Items]
Ownership interest																30.00%
Adient | YFAS
Business Acquisition [Line Items]
Ownership interest			49.99%	49.99%
Boxun | CQYFAS | The Boxun Agreement
Business Acquisition [Line Items]
Ownership interest			25.00%	25.00%
Shenyang Jinbei Adient Automative Components Co., Ltd
Business Acquisition [Line Items]
Ownership interest		50.00%
Adient Aerospace
Business Acquisition [Line Items]
Investment ownership								19.99%
Ownership interest																				50.01%

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Jun. 30, 2021	Sep. 30, 2020
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 660	$ 530
Work-in-process	25	22
Finished goods	165	133
Inventories	$ 850	$ 685

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Goodwill (Details) $ in Millions	9 Months Ended
	Jun. 30, 2021USD ($)
Goodwill [Roll Forward]
Balance at September 30, 2020	$ 2,057
Currency translation and other	12
Balance at June 30, 2021	2,069
Americas
Goodwill [Roll Forward]
Balance at September 30, 2020	606
Currency translation and other	4
Balance at June 30, 2021	610
EMEA
Goodwill [Roll Forward]
Balance at September 30, 2020	368
Currency translation and other	9
Balance at June 30, 2021	377
Asia
Goodwill [Roll Forward]
Balance at September 30, 2020	1,083
Currency translation and other	(1)
Balance at June 30, 2021	$ 1,082

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Intangible Assets (Details) - USD ($) $ in Millions	Jun. 30, 2021	Sep. 30, 2020
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 654	$ 602
Accumulated Amortization	(226)	(159)
Net	428	443
Patented technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	27	27
Accumulated Amortization	(19)	(19)
Net	8	8
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	474	424
Accumulated Amortization	(162)	(103)
Net	312	321
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	41	41
Accumulated Amortization	(30)	(27)
Net	11	14
Miscellaneous
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	112	110
Accumulated Amortization	(15)	(10)
Net	$ 97	$ 100

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	Jun. 24, 2020	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Finite-Lived Intangible Assets [Line Items]
Non-cash impairment charges	$ 6		$ 11	$ 27
Amortization of intangibles			$ 29	27
China
Finite-Lived Intangible Assets [Line Items]
Non-cash impairment charges		$ 27		$ 27
Asia
Finite-Lived Intangible Assets [Line Items]
Non-cash impairment charges		27
Asia | Miscellaneous
Finite-Lived Intangible Assets [Line Items]
Non-cash impairment charges		24
Asia | Noncurrent assets | China
Finite-Lived Intangible Assets [Line Items]
Non-cash impairment charges		$ 3

Product Warranties (Details)

Product Warranties (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance at beginning of period	$ 24	$ 22
Accruals for warranties issued during the period	7	9
Changes in accruals related to pre-existing warranties (including changes in estimates)	(1)	(1)
Settlements made (in cash or in kind) during the period	(6)	(5)
Balance at end of period	$ 24	$ 25

Leases - Lease Cost (Details)

Leases - Lease Cost (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Leases [Abstract]
Operating lease cost	$ 32	$ 30	$ 94	$ 94
Short-term lease cost	4	6	16	18
Total lease cost	$ 36	$ 36	$ 110	$ 112

Leases - Right of Use Assets an

Leases - Right of Use Assets and Lease Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2021	Sep. 30, 2020
Leases [Abstract]
Operating lease right-of-use assets	$ 346	$ 334
Operating lease liabilities - current	87	95
Operating lease liabilities - noncurrent	261	244
Present value of lease liabilities	$ 348	$ 339
Weighted average remaining lease term:
Operating leases	8 years	5 years
Weighted average discount rate:
Operating leases	5.40%	5.90%
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	us-gaap:OtherAssets	us-gaap:OtherAssets
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other current liabilities	Other current liabilities
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	us-gaap:OtherLiabilitiesNoncurrent	us-gaap:OtherLiabilitiesNoncurrent

Leases - Maturities of Lease Li

Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2021	Sep. 30, 2020
Operating leases
2021 (excluding the nine months ended June 30, 2021)	$ 30
2022	96
2023	74
2024	55
2025	41
Thereafter	125
Total lease payments	421
Less: imputed interest	(73)
Present value of lease liabilities	$ 348	$ 339

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Right-of-use assets obtained in exchange for lease obligations:
Operating leases (non-cash activity)	$ 102	$ 34
Operating cash flows:
Cash paid for amounts included in the measurement of lease liabilities	$ 96	$ 95

Debt and Financing Arrangemen_3

Debt and Financing Arrangements - Long-term Debt (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended		9 Months Ended
	May 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2021
Debt Instrument [Line Items]
Less: debt issuance costs			$ (55)	$ (35)
Gross long-term debt			4,105	3,712
Less: current portion			8	170
Net long-term debt			4,097	3,542
Total short-term debt			202	45
Other bank borrowings			8	$ 45
EURIBOR
Debt Instrument [Line Items]
Basis spread				1.58%
Revolving credit facility | Term Loan B - LIBOR plus 3.50% due in 2028
Debt Instrument [Line Items]
Long-term debt, gross			790	$ 1,000
Revolving credit facility | Term Loan B - LIBOR plus 3.50% due in 2028 | LIBOR
Debt Instrument [Line Items]
Interest rate				3.50%
Unsecured debt | 4.875% Notes due in 2026
Debt Instrument [Line Items]
Long-term debt, gross			797	$ 797
Interest rate				4.875%
Repayments of unsecured debt			103
Unsecured debt | 3.50% Notes due in 2024
Debt Instrument [Line Items]
Long-term debt, gross			1,173	$ 1,190
Interest rate				3.50%
Unsecured debt | 7.00% Notes due in 2026
Debt Instrument [Line Items]
Long-term debt, gross			800	$ 0
Interest rate				7.00%
Unsecured debt | 9.00% Notes due in 2025
Debt Instrument [Line Items]
Long-term debt, gross			600	$ 600
Interest rate				9.00%
Unsecured debt | European Investment Bank Loan - EURIBOR plus 1.58% due in 2022
Debt Instrument [Line Items]
Long-term debt, gross			0	$ 160
Total short-term debt			$ 194	$ 0
Repayments of unsecured debt	$ 20	$ 16
Unsecured debt | European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 | EURIBOR
Debt Instrument [Line Items]
Basis spread				1.58%

Debt and Financing Arrangemen_4

Debt and Financing Arrangements - Narrative (Details)	Jun. 30, 2021USD ($)	Apr. 20, 2020USD ($)	May 31, 2021USD ($)	Apr. 30, 2021USD ($)	Jun. 30, 2021USD ($)	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Sep. 30, 2020USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2021EUR (€)
Debt Instrument [Line Items]
ABL credit facility springing maturity period									91 days
Total loans outstanding				$ 1,000,000,000
Deferred financing costs	$ 35,000,000				$ 35,000,000			$ 55,000,000	$ 35,000,000
EURIBOR
Debt Instrument [Line Items]
Basis spread									1.58%
Unsecured debt
Debt Instrument [Line Items]
Net leverage to EBITDA multiple	4.5
Revolving credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 1,250,000,000				1,250,000,000				$ 1,250,000,000
Credit facility expansion									250,000,000
Remaining borrowing capacity	853,000,000				853,000,000				853,000,000
Letters of credit	60,000,000				60,000,000				$ 60,000,000
Revolving credit facility | Minimum
Debt Instrument [Line Items]
Commitment fee on unused portion of commitments									0.25%
Revolving credit facility | Maximum
Debt Instrument [Line Items]
Commitment fee on unused portion of commitments									0.375%
Revolving credit facility | EURIBOR | Minimum
Debt Instrument [Line Items]
Basis spread									1.50%
Revolving credit facility | EURIBOR | Maximum
Debt Instrument [Line Items]
Basis spread									2.00%
Credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity	150,000,000				150,000,000				$ 150,000,000
Term Loan B - LIBOR plus 3.50% due in 2028
Debt Instrument [Line Items]
First lien secured net leverage ratio									1.75
Term Loan B - LIBOR plus 3.50% due in 2028 | Revolving credit facility
Debt Instrument [Line Items]
Long-term debt, gross	1,000,000,000				1,000,000,000			790,000,000	$ 1,000,000,000
Term Loan B - LIBOR plus 3.50% due in 2028 | Term Loan
Debt Instrument [Line Items]
Basis spread									4.25%
Debt instrument term									5 years
Face amount of debt	800,000,000			$ 214,000,000	800,000,000				$ 800,000,000
Debt periodic payment									1.00%
Step down rate				0.25%					0.25%
Payment for debt amendment costs				$ 6,000,000
Deferred financing costs	2,000,000			$ 8,000,000	2,000,000				$ 2,000,000
Term Loan B - LIBOR plus 3.50% due in 2028 | Term Loan | EURIBOR
Debt Instrument [Line Items]
Basis spread				3.50%
Interest decrease during period				0.75%
Term Loan B - LIBOR plus 3.50% due in 2028 | Term Loan | Base Rate
Debt Instrument [Line Items]
Basis spread				2.50%
Incremental Term Loan | Term Loan
Debt Instrument [Line Items]
Face amount of debt	750,000,000				750,000,000				750,000,000
7.00% Notes due in 2026 | Senior Notes
Debt Instrument [Line Items]
Face amount of debt	$ 800,000,000				$ 800,000,000				$ 800,000,000
Interest rate	7.00%				7.00%				7.00%	7.00%
Repurchased face amount	$ 160,000,000				$ 160,000,000	$ 640,000,000			$ 160,000,000
Redemption percentage					103.00%	107.00%
Accrued and unpaid interest	$ 4,000,000				$ 4,000,000	$ 17,000,000			$ 4,000,000
Write off of deferred debt issuance cost					$ 9,000,000
7.00% Notes due in 2026 | Unsecured debt
Debt Instrument [Line Items]
Interest rate	7.00%				7.00%				7.00%	7.00%
Long-term debt, gross	$ 0				$ 0			800,000,000	$ 0
4.875% Notes due in 2026 | Unsecured debt
Debt Instrument [Line Items]
Face amount of debt	$ 900,000,000				$ 900,000,000				$ 900,000,000
Interest rate	4.875%				4.875%				4.875%	4.875%
Repayments of unsecured debt								103,000,000
Long-term debt, gross	$ 797,000,000				$ 797,000,000			797,000,000	$ 797,000,000
3.50% Notes due in 2024 | Senior Notes
Debt Instrument [Line Items]
Interest rate		3.50%
Prior maturity period		91 days
3.50% Notes due in 2024 | Unsecured debt
Debt Instrument [Line Items]
Face amount of debt | €										€ 1,000,000,000
Interest rate	3.50%				3.50%				3.50%	3.50%
Long-term debt, gross	$ 1,190,000,000				$ 1,190,000,000			1,173,000,000	$ 1,190,000,000
European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 | Unsecured debt
Debt Instrument [Line Items]
Face amount of debt | €										€ 135,000,000
Repayments of unsecured debt			$ 20,000,000				$ 16,000,000
Long-term debt, gross	$ 160,000,000				$ 160,000,000			0	$ 160,000,000
European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 | Unsecured debt | EURIBOR
Debt Instrument [Line Items]
Basis spread									1.58%
9.00% Notes due in 2025 | Senior Notes
Debt Instrument [Line Items]
Face amount of debt		$ 600,000,000
Interest rate		9.00%
Proceeds from debt, net		$ 591,000,000
Debt issuance costs, gross		$ 10,000,000
9.00% Notes due in 2025 | Unsecured debt
Debt Instrument [Line Items]
Interest rate	9.00%				9.00%				9.00%	9.00%
Long-term debt, gross	$ 600,000,000				$ 600,000,000			$ 600,000,000	$ 600,000,000
North American Subfacility | Revolving credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity	950,000,000				950,000,000				950,000,000
European Subfacility | Revolving credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 300,000,000				$ 300,000,000				$ 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, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Debt Disclosure [Abstract]
Interest expense, net of capitalized interest costs	$ 46	$ 56	$ 162	$ 152
Banking fees and debt issuance cost amortization	14	5	27	13
Interest income	(2)	(2)	(6)	(9)
Premium paid on repurchase of debt	4	0	49	0
Derivative loss on Yanfeng transaction	24	0	24	0
Net foreign exchange	1	(1)	0	0
Net financing charges	$ 87	$ 58	$ 256	$ 156

Derivative Instruments and He_3

Derivative Instruments and Hedging Activities - Narrative (Details) ¥ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2021USD ($)instrument	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)instrument	Jun. 30, 2020USD ($)	Jun. 30, 2021EUR (€)instrument	Jun. 30, 2021JPY (¥)instrument	Apr. 30, 2021CNY (¥)segment	Sep. 30, 2020USD ($)	Jun. 30, 2020JPY (¥)
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%
Number of instruments held | segment							2
Notional amount of derivative asset | ¥							¥ 7,482
Cash collateral received	$ 0		$ 0					$ 0
Cash collateral pledged	0		0					$ 0
Unrealized loss	$ 24,000,000		$ 24,000,000	$ 0
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 | Japan
Derivative [Line Items]
Number of instruments held | instrument	1		1		1	1
Notional amount of derivative asset | ¥						¥ 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	$ (17,000,000)	$ (25,000,000)
Gains (losses) reclassified into income for net investment hedges	0	0
Cash Flow Hedging
Derivative [Line Items]
Loss recognized in the consolidated statements of income (loss) resulting from ineffectiveness of cash flow hedges	$ 0	$ 0
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815
Derivative [Line Items]
Notional value of derivative liability | €					€ 1,000,000,000
Interest rate	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, 2021	Sep. 30, 2020
Foreign currency exchange derivatives | Other current assets
Derivatives, Fair Value [Line Items]
Derivative asset	$ 14	$ 5
Foreign currency exchange derivatives | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset	1
Foreign currency exchange derivatives | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	24	34
Foreign currency exchange derivatives | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	1	5
Cross-currency interest rate swaps | Other current assets
Derivatives, Fair Value [Line Items]
Derivative asset	4
Cross-currency interest rate swaps | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	0	1
Interest rate cap | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset	0	0
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Derivative asset	18	5
Derivative liability	1,196	1,213
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Long-term debt
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	1,190	1,173
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	14	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	0	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	5	34
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	1	5
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	4	0
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Cross-currency interest rate swaps | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, current	0	1
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	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Derivative asset	1	0
Derivative liability	19	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	0	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other noncurrent assets
Derivatives, Fair Value [Line Items]
Derivative asset, noncurrent	1	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, current	19	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	0	0
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | 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 current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, current	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

Derivative Instruments and He_5

Derivative Instruments and Hedging Activities - Derivative Assets and Liabilities Offsetting (Details) - USD ($) $ in Millions	Jun. 30, 2021	Sep. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Gross amount recognized, asset	$ 19	$ 5
Gross amount eligible for offsetting, asset	(6)	(5)
Net amount, asset	13	0
Gross amount recognized, liability	1,215	1,213
Gross amount eligible for offsetting, liability	(6)	(5)
Net amount, liability	$ 1,209	$ 1,208

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, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Derivative Instruments, Gain (Loss) [Line Items]
Total	$ (24)	$ 3	$ (24)	$ 5
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	0	(2)	(1)
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	(24)	3	(22)	6
Foreign currency exchange derivatives | Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Foreign currency exchange derivatives	21	18	40	(39)
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	$ 1	$ (15)	$ (2)	$ (9)

Fair Value Measurements - Recur

Fair Value Measurements - Recurring Fair Value Measurements (Details) - USD ($) $ in Millions	Jun. 30, 2021	Sep. 30, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	$ 19	$ 5
Total liabilities	25	40
Other current assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	14	5
Other current assets | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	4
Other noncurrent assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	1
Other noncurrent assets | Interest rate cap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	24	34
Other current liabilities | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	1
Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	1	5
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
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	0
Quoted Prices in Active Markets (Level 1) | Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Quoted Prices in Active Markets (Level 1) | Other current liabilities | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Quoted Prices in Active Markets (Level 1) | Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	19	5
Total liabilities	25	40
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	14	5
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	4
Significant Other Observable Inputs (Level 2) | Other noncurrent assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	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	0	0
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	24	34
Significant Other Observable Inputs (Level 2) | Other current liabilities | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	1
Significant Other Observable Inputs (Level 2) | Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	1	5
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
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	0
Significant Unobservable Inputs (Level 3) | Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Significant Unobservable Inputs (Level 3) | Other current liabilities | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Significant Unobservable Inputs (Level 3) | Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	$ 0	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) ¥ in Millions, $ in Millions, ¥ in Billions	Jun. 30, 2021JPY (¥)instrument	Jun. 30, 2021USD ($)instrument	Apr. 30, 2021CNY (¥)segment	Sep. 30, 2020USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of instruments held | segment			2
Notional amount of derivative asset | ¥			¥ 7,482
Interest rate cap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of instruments held | instrument	2	2
Notional amount of derivative asset | $		$ 200
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 | instrument	1	1
Notional amount of derivative asset | ¥	¥ 11
Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of long-term debt | $		$ 3,800		$ 4,100

Equity and Noncontrolling Int_3

Equity and Noncontrolling Interests - Changes in Equity (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2021	Jun. 30, 2020
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	$ 1,842	$ 1,883	$ 2,189	$ 1,535	$ 2,189
Net income (loss)	(55)	(331)		199	(485)
Foreign currency translation adjustments	27	10		62	(65)
Realized and unrealized gains (losses) on derivatives	17	24		34	(23)
Dividends attributable to noncontrolling interests	(29)	(16)		(40)	(28)
Change in noncontrolling interest share			(18)	(3)	(18)
Share based compensation and other	8	2		20	6
Stockholders' equity, ending balance	1,807	1,572		1,807	1,572
Adjustments from adoption of a new standard
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance			(4)		(4)
Shareholders' Equity Attributable to Adient
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	1,489	1,541	1,848	1,213	1,848
Net income (loss)	(71)	(325)		148	(511)
Foreign currency translation adjustments	24	8		53	(66)
Realized and unrealized gains (losses) on derivatives	17	24		34	(23)
Change in noncontrolling interest share				0
Share based compensation and other	8	2		19	6
Stockholders' equity, ending balance	1,467	1,250		1,467	1,250
Shareholders' Equity Attributable to Adient | Adjustments from adoption of a new standard
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
Stockholders' equity, ending balance	0	0		0	0
Additional Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	3,985	3,966	3,962	3,974	3,962
Share based compensation and other	8	2		19	6
Stockholders' equity, ending balance	3,993	3,968		3,993	3,968
Retained Earnings (Accumulated Deficit)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	(1,877)	(1,735)	(1,545)	(2,096)	(1,545)
Net income (loss)	(71)	(325)		148	(511)
Stockholders' equity, ending balance	(1,948)	(2,060)		(1,948)	(2,060)
Retained Earnings (Accumulated Deficit) | Adjustments from adoption of a new standard
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	(619)	(690)	(569)	(665)	(569)
Foreign currency translation adjustments	24	8		53	(66)
Realized and unrealized gains (losses) on derivatives	17	24		34	(23)
Stockholders' equity, ending balance	(578)	(658)		(578)	(658)
Shareholders' Equity Attributable to Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	353	342	$ 341	322	341
Net income (loss)	16	(6)		51	26
Foreign currency translation adjustments	3	2		9	1
Dividends attributable to noncontrolling interests	(29)	(16)		(40)	(28)
Change in noncontrolling interest share				(3)	(18)
Share based compensation and other	0			1
Stockholders' equity, ending balance	$ 340	$ 322		$ 340	$ 322

Equity and Noncontrolling Int_4

Equity and Noncontrolling Interests - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Dec. 31, 2019	Jun. 30, 2021	Jun. 30, 2020
Equity [Abstract]
Change in noncontrolling interest share	$ 18	$ 3	$ 18

Equity and Noncontrolling Int_5

Equity and Noncontrolling Interests - Changes in AOCI (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	$ 1,842	$ 1,883	$ 1,535	$ 2,189
Aggregate adjustment for the period, net of tax	42	41	96	(88)
Stockholders' equity, ending balance	1,807	1,572	1,807	1,572
Accumulated Other Comprehensive Income (Loss)
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(619)	(690)	(665)	(569)
Stockholders' equity, ending balance	(578)	(658)	(578)	(658)
Foreign currency translation adjustments
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(605)	(632)	(634)	(558)
Aggregate adjustment for the period, net of tax	24	8	53	(66)
Stockholders' equity, ending balance	(581)	(624)	(581)	(624)
Realized and unrealized gains (losses) on derivatives
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(11)	(55)	(28)	(8)
Current period changes in fair value, net of tax	18	12	33	(30)
Reclassification to income, net of tax	(1)	12	1	7
Stockholders' equity, ending balance	6	(31)	6	(31)
Pension and postretirement plans
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(3)	(3)	(3)	(3)
Stockholders' equity, ending balance	$ (3)	$ (3)	$ (3)	$ (3)

Equity and Noncontrolling Int_6

Equity and Noncontrolling Interests - Redeemable Noncontrolling Interest (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance			$ 322
Dividends	$ (29)	$ (16)	(40)	$ (28)
Ending balance	340		340
Redeemable Noncontrolling Interest
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance	44	35	43	51
Net income	6	0	19	14
Foreign currency translation adjustments	(2)	7	0	0
Dividends	0	0	(14)	(23)
Ending balance	$ 48	$ 42	$ 48	$ 42

Retirement Plans - Components o

Retirement Plans - Components of Net Periodic Benefit Cost (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Retirement Benefits [Abstract]
Service cost	$ 2	$ 2	$ 6	$ 6
Interest cost	3	2	7	8
Expected return on plan assets	(6)	(4)	(14)	(14)
Net actuarial and settlement (gain) loss	(1)	1	(1)	1
Net periodic benefit cost	$ (2)	$ 1	$ (2)	$ 1
Defined Benefit Plan, Type [Extensible Enumeration]			us-gaap:PensionPlansDefinedBenefitMember

Restructuring and Impairment _3

Restructuring and Impairment Costs - Narrative (Details) employee in Thousands, $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2021USD ($)employee	Jun. 30, 2020USD ($)	Jun. 30, 2021USD ($)employeeplant	Jun. 30, 2020USD ($)	Sep. 30, 2020USD ($)
Restructuring Cost and Reserve [Line Items]
Noncash adjustment—underspend/other					$ 20
Restructuring and impairment costs	$ 8	$ 49	$ 20	$ 103
Restructuring reserve	$ 135		$ 135		237
Number of positions eliminated to date | employee	18		18
Number of positions eliminated | employee			14
Number of plants expected to close | plant			25
Number of plants closed | plant			19
2021 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs	$ 24		$ 24
Noncash adjustment—underspend/other			14
Utilized—cash			2
Restructuring reserve	22		22		24
2021 Restructuring Plan | EMEA
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs	23		23
2021 Restructuring Plan | Asia
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs	1		1
2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Noncash adjustment—underspend/other			0
Restructuring and impairment costs					205
Utilized—cash			77
Restructuring reserve	92		92		169
2020 Restructuring Plan | EMEA
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs					175
2020 Restructuring Plan | Asia
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs					10
2020 Restructuring Plan | Americas
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs					$ 20
Restructuring Plan 2018, 2017, 2016
Restructuring Cost and Reserve [Line Items]
Utilized—cash			18
2018 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	4		4
2017 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	3		3
2016 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	$ 2		$ 2

Restructuring and Impairment _4

Restructuring and Impairment Costs - Changes in Reserve (Details) - USD ($) $ in Millions	9 Months Ended	12 Months Ended
	Jun. 30, 2021	Sep. 30, 2020
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	$ 237
Noncash adjustment—underspend/other		$ 20
Restructuring reserve ending balance	135	237
2021 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	24
Utilized—cash	(2)
Noncash adjustment—underspend/other	14
Restructuring reserve ending balance	22	24
2020 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	169
Utilized—cash	(77)
Noncash adjustment—underspend/other	0
Restructuring reserve ending balance	92	169
2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	35
Utilized—cash	(21)
Noncash adjustment—underspend/other	(2)
Restructuring reserve ending balance	12	35
Employee Severance and Termination Benefits | 2021 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	24
Utilized—cash	(2)
Restructuring reserve ending balance	22	24
Employee Severance and Termination Benefits | 2020 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	168
Utilized—cash	(77)
Noncash adjustment—underspend/other	(4)
Restructuring reserve ending balance	87	168
Employee Severance and Termination Benefits | 2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	32
Utilized—cash	(21)
Noncash adjustment—underspend/other	0
Restructuring reserve ending balance	11	32
Other | 2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	3
Utilized—cash	0
Noncash adjustment—underspend/other	(3)
Restructuring reserve ending balance	0	3
Currency Translation | 2020 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	1
Utilized—cash	0
Noncash adjustment—underspend/other	4
Restructuring reserve ending balance	5	1
Currency Translation | 2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	0
Utilized—cash	0
Noncash adjustment—underspend/other	1
Restructuring reserve ending balance	$ 1	$ 0

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	Jun. 24, 2020	Jan. 31, 2020	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019	Jun. 30, 2021	Jun. 30, 2020
Income Tax Contingency [Line Items]
Income tax provision (benefit)			$ 10			$ 5		$ 90	$ 75
Effective tax rate			(26.00%)			(2.00%)		29.00%	(19.00%)
Unrecognized tax benefits			$ 489					$ 489
Unrecognized tax benefits that would impact effective tax rate			137					137
Net accrued interest			18					18
Interest and penalties accrued			1					3
Gain on indirect tax recoveries								38	$ 0
Gain on sale of joint venture			33	$ 33				33	(222)
Tax benefit, restructuring charges				$ 5					3
Net restructuring expenses									86
Non-cash impairment charges	$ 6							$ 11	27
China
Income Tax Contingency [Line Items]
Income tax benefit from tax exempt income			11
Non-cash impairment charges						$ 27			$ 27
Asia
Income Tax Contingency [Line Items]
Non-cash impairment charges						27
Tax benefit from impairment charge						5
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil
Income Tax Contingency [Line Items]
Income tax provision (benefit)			10		$ 3
Gain on indirect tax recoveries			$ 30		$ 8
YFAI
Income Tax Contingency [Line Items]
Income tax provision (benefit)							$ (4)
Non-cash impairment charges	$ 9	$ 216				$ 6	$ 216

Segment Information (Details)

Segment Information (Details) $ in Millions	Jun. 24, 2020USD ($)	Jan. 31, 2020USD ($)	Oct. 25, 2019USD ($)	Jun. 30, 2021USD ($)	Mar. 31, 2021USD ($)	Jun. 30, 2020USD ($)	Dec. 31, 2019USD ($)	Jun. 30, 2021USD ($)segment	Jun. 30, 2020USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment								3
Net sales				$ 3,242		$ 1,626		$ 10,909	$ 9,073
Other items				26		(4)		28	(12)
Restructuring and impairment costs				(8)		(49)		(20)	(103)
Purchase accounting amortization				(11)		(9)		(32)	(30)
Restructuring related charges				0		(5)		(6)	(17)
Loss on business divestitures - net				0		0		0	(25)
Gain on sale / (impairment) of nonconsolidated partially-owned affiliates				0		(6)		33	(222)
Depreciation				(71)		(67)		(210)	(214)
Stock based compensation				(10)		(7)		(36)	(8)
Earnings (loss) before interest and income taxes				44		(269)		556	(245)
Net financing charges				(87)		(58)		(256)	(156)
Other pension income (expense)				4		1		8	5
Income (loss) before income taxes				(39)		(326)		308	(396)
Non-cash impairment charges	$ 6							11	27
Loss on business divestitures - net				0		0		0	25
Gain on sale of joint venture				33	$ 33			33	(222)
Integration-related costs				2		4		13	11
Tax adjustments				$ (28)				$ (36)
Tax credits, recovery period				20 years				20 years
China
Segment Reporting Information [Line Items]
Net sales				$ 171		130		$ 525	372
Non-cash impairment charges						27			27
BRAZIL
Segment Reporting Information [Line Items]
Tax adjustments				(30)				(38)
Adient Aerospace
Segment Reporting Information [Line Items]
Loss on business divestitures - net									(4)
YFAS
Segment Reporting Information [Line Items]
Gain on previously held interest								5
YFAI
Segment Reporting Information [Line Items]
Non-cash impairment charges	$ 9	$ 216				6	$ 216
Tax adjustments									1
Americas | Adient Aerospace
Segment Reporting Information [Line Items]
Loss on business divestitures - net			$ (4)
Americas | RECARO
Segment Reporting Information [Line Items]
Loss on business divestitures - net									21
EMEA
Segment Reporting Information [Line Items]
Non-cash impairment charges				1				9
Asia
Segment Reporting Information [Line Items]
Non-cash impairment charges						27
Operating segments | Americas
Segment Reporting Information [Line Items]
Net sales				1,440		593		4,821	4,093
Adjusted EBITDA				23		(83)		219	117
Operating segments | EMEA
Segment Reporting Information [Line Items]
Net sales				1,328		698		4,568	3,750
Adjusted EBITDA				22		(94)		277	17
Operating segments | Asia
Segment Reporting Information [Line Items]
Net sales				516		346		1,658	1,362
Adjusted EBITDA				92		71		364	311
Eliminations
Segment Reporting Information [Line Items]
Net sales				(42)		(11)		(138)	(132)
Corporate-related costs
Segment Reporting Information [Line Items]
Other items				$ (19)		$ (16)		$ (61)	$ (59)

Segment Information - Disaggreg

Segment Information - Disaggregation of Revenue by Geographical Market (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Disaggregation of Revenue [Line Items]
Net sales	$ 3,242	$ 1,626	$ 10,909	$ 9,073
United States
Disaggregation of Revenue [Line Items]
Net sales	1,298	519	4,332	3,469
Mexico
Disaggregation of Revenue [Line Items]
Net sales	558	192	1,783	1,379
Other Americas
Disaggregation of Revenue [Line Items]
Net sales	64	17	238	236
Americas
Disaggregation of Revenue [Line Items]
Net sales	1,440	593	4,821	4,093
Germany
Disaggregation of Revenue [Line Items]
Net sales	261	150	891	765
Czech Republic
Disaggregation of Revenue [Line Items]
Net sales	276	166	964	806
Other EMEA
Disaggregation of Revenue [Line Items]
Net sales	1,144	571	3,918	3,217
EMEA
Disaggregation of Revenue [Line Items]
Net sales	1,328	698	4,568	3,750
Thailand
Disaggregation of Revenue [Line Items]
Net sales	113	44	357	307
China
Disaggregation of Revenue [Line Items]
Net sales	171	130	525	372
Japan
Disaggregation of Revenue [Line Items]
Net sales	60	34	253	262
Other Asia
Disaggregation of Revenue [Line Items]
Net sales	177	140	539	425
Asia
Disaggregation of Revenue [Line Items]
Net sales	516	346	1,658	1,362
Inter-segment elimination
Disaggregation of Revenue [Line Items]
Net sales	(42)	(11)	(138)	(132)
Inter-segment elimination | Americas
Disaggregation of Revenue [Line Items]
Net sales	(480)	(135)	(1,532)	(991)
Inter-segment elimination | EMEA
Disaggregation of Revenue [Line Items]
Net sales	(353)	(189)	(1,205)	(1,038)
Inter-segment elimination | Asia
Disaggregation of Revenue [Line Items]
Net sales	$ (5)	$ (2)	$ (16)	$ (4)

Nonconsolidated Partially-Own_3

Nonconsolidated Partially-Owned Affiliates - (Details) - USD ($) $ in Millions	Jun. 30, 2021	Sep. 30, 2020
Equity Method Investments and Joint Ventures [Abstract]
Investments in partially-owned affiliates	$ 616	$ 707

Nonconsolidated Partially-Own_4

Nonconsolidated Partially-Owned Affiliates - Income Statement (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Schedule of Equity Method Investments [Line Items]
Gross profit	$ 150	$ (153)	$ 789	$ 347
Equity Method Investment, Nonconsolidated Investee or Group of Investees
Schedule of Equity Method Investments [Line Items]
Net sales			6,795	7,319
Gross profit			717	829
Net income			418	387
Net income attributable to the entity			$ 413	$ 381

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Jun. 30, 2021	Sep. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Reserves for environmental liabilities	$ 10	$ 10

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Sep. 30, 2020
Related Party Transactions [Abstract]
Net sales to related parties	$ 70	$ 60	$ 209	$ 255
Purchases from related parties	139	$ 138	433	$ 447
Accounts receivable due from related parties	40		40		$ 49
Accounts payable due to related parties	$ 91		$ 91		$ 105