Adient (ADNT) 10-Q 5 May 22 2022 Q2 Quarterly report Financial data

Cover

Cover	6 Months Ended
	Mar. 31, 2022shares
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2022
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	94,811,378
Entity Central Index Key	0001670541
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
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		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Income Statement [Abstract]
Net sales	$ 3,506	$ 3,819	$ 6,986	$ 7,667
Cost of sales	3,328	3,521	6,635	7,028
Gross profit	178	298	351	639
Selling, general and administrative expenses	135	148	297	297
Restructuring and impairment costs	4	5	8	12
Equity income (loss)	7	85	40	182
Earnings (loss) before interest and income taxes	46	230	86	512
Net financing charges	83	110	133	169
Other pension expense (income)	(1)	(2)	(2)	(4)
Income (loss) before income taxes	(36)	122	(45)	347
Income tax provision (benefit)	24	28	45	80
Net income (loss)	(60)	94	(90)	267
Income (loss) attributable to noncontrolling interests	21	25	45	48
Net income (loss) attributable to Adient	$ (81)	$ 69	$ (135)	$ 219
Earnings (loss) per share:
Basic (in usd per share)	$ (0.85)	$ 0.73	$ (1.43)	$ 2.33
Diluted (in usd per share)	$ (0.85)	$ 0.72	$ (1.43)	$ 2.30
Shares used in computing earnings per share:
Basic (in shares)	94.8	94.2	94.7	94.1
Diluted (in shares)	94.8	96	94.7	95.4

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ (60)	$ 94	$ (90)	$ 267
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	9	(35)	33	37
Realized and unrealized gains (losses) on derivatives	4	(11)	2	17
Other comprehensive income (loss)	13	(46)	35	54
Total comprehensive income (loss)	(47)	48	(55)	321
Comprehensive income (loss) attributable to noncontrolling interests	22	16	53	56
Comprehensive income (loss) attributable to Adient	$ (69)	$ 32	$ (108)	$ 265

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021
Assets
Cash and cash equivalents	$ 1,118	$ 1,521
Accounts receivable - net	1,742	1,426
Inventories	998	976
Assets held for sale	0	49
Other current assets	459	1,114
Current assets	4,317	5,086
Property, plant and equipment - net	1,523	1,607
Goodwill	2,198	2,212
Other intangible assets - net	537	555
Investments in partially-owned affiliates	376	335
Assets held for sale	9	25
Other noncurrent assets	894	958
Total assets	9,854	10,778
Liabilities and Shareholders' Equity
Short-term debt	9	17
Current portion of long-term debt	161	167
Accounts payable	2,468	2,130
Accrued compensation and benefits	331	389
Liabilities held for sale	0	16
Restructuring reserve	73	115
Other current liabilities	616	677
Current liabilities	3,658	3,511
Long-term debt	2,766	3,512
Pension and postretirement benefits	121	128
Other noncurrent liabilities	636	669
Long-term liabilities	3,523	4,309
Commitments and Contingencies (Note 17)
Redeemable noncontrolling interests	48	240
Preferred shares issued, par value $0.001; 100,000,000 shares authorized, Zero shares issued and outstanding at March 31, 2022	0	0
Ordinary shares issued, par value $0.001; 500,000,000 shares authorized, 94,811,378 shares issued and outstanding at March 31, 2022	0	0
Additional paid-in capital	4,008	3,991
Accumulated deficit	(1,123)	(988)
Accumulated other comprehensive income (loss)	(600)	(627)
Shareholders' equity attributable to Adient	2,285	2,376
Noncontrolling interests	340	342
Total shareholders' equity	2,625	2,718
Total liabilities and shareholders' equity	$ 9,854	$ 10,778

Consolidated Statements of Fi_2

Consolidated Statements of Financial Position (Parenthetical)	Mar. 31, 2022$ / sharesshares
Statement of Financial Position [Abstract]
Preferred stock, par value (in usd 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 usd per share) | $ / shares	$ 0.001
Common stock, shares authorized (in shares)	500,000,000
Common stock, shares issued (in shares)	94,811,378
Common stock, shares outstanding (in shares)	94,811,378

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Operating Activities
Net income (loss) attributable to Adient	$ (135)	$ 219
Income attributable to noncontrolling interests	45	48
Net income (loss)	(90)	267
Adjustments to reconcile net income (loss) to cash provided (used) by operating activities:
Depreciation	151	139
Amortization of intangibles	26	19
Pension and postretirement expense (benefit)	2	0
Pension and postretirement contributions, net	(10)	(12)
Equity in earnings of partially-owned affiliates, net of dividends received (includes purchase accounting amortization of $1 and $2, respectively)	(48)	(139)
Impairment/(gain) on sale of nonconsolidated partially-owned affiliates	8	(33)
Premium and transaction costs paid on repurchase of debt	34	46
Derivative loss on the 2021 Yanfeng Transaction	3	0
Deferred income taxes	(8)	(3)
Non-cash impairment charges	11	10
Equity-based compensation	14	26
Other	14	6
Changes in assets and liabilities:
Receivables	(332)	(120)
Inventories	(34)	(71)
Other assets	55	(85)
Restructuring reserves	(38)	(95)
Accounts payable and accrued liabilities	246	135
Accrued income taxes	11	50
Cash provided (used) by operating activities	15	140
Investing Activities
Capital expenditures	(117)	(126)
Sale of property, plant and equipment	12	12
Settlement of derivatives	(30)	0
Advance payment for business acquisitions	(6)	0
Proceeds from business divestitures	740	19
Cash provided (used) by investing activities	599	(95)
Financing Activities
Increase (decrease) in short-term debt	(8)	6
Repayment of long-term debt	(744)	(705)
Debt financing costs	(1)	(1)
Cash paid to acquire a noncontrolling interest	(153)	0
Dividends paid to noncontrolling interests	(99)	(59)
Other	(12)	(3)
Cash provided (used) by financing activities	(1,017)	(762)
Effect of exchange rate changes on cash and cash equivalents	0	12
Increase (decrease) in cash and cash equivalents, including cash classified within current assets held for sale	(403)	(705)
Change in cash classified within current assets held for sale	0	(3)
Increase (decrease) in cash and cash equivalents	(403)	(708)
Cash and cash equivalents at beginning of period	1,521	1,692
Cash and cash equivalents at end of period	$ 1,118	$ 984

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Statement of Cash Flows [Abstract]
Purchase accounting amortization	$ 1	$ 2

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	6 Months Ended
	Mar. 31, 2022
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 the second half of fiscal 2021 and continuing into the first half of fiscal 2022, Adient faced, along with the entire global automotive industry, widespread supply chain disruptions primarily related to semiconductor chip shortages. Although Adient’s seating products are not highly dependent directly on semiconductor chips, Adient is directly impacted by the lower production levels at OEM’s as a direct result of these supply chain disruptions. These disruptions have led to unplanned down time at Adient’s production facilities, often with very little warning, which creates operating inefficiencies and limits Adient’s ability to adequately mitigate such inefficiencies. Adient also continues to experience higher freight costs due to premiums associated with these supply chain disruptions. Further, the Russia/Ukraine conflict has created additional risks to the macroeconomic environment of the global automotive industry by restricting availabilities of certain key raw material components. Refer to Note 3, "Acquisitions and Divestitures," of the notes to the consolidated financial statements for additional information on the impacts from the Russia/Ukraine conflict. The automotive industry has also experienced price increases for commodities, utilities and shipping costs. These cost increases may continue into the future as demand increases and supply may remain constrained, which has resulted in, and may continue to result in, increased costs for Adient that may not be, or may only be partially, offset. Adient is also closely monitoring labor availability and wage inflationary pressures, both internally and at key vendors, to assess any impact labor shortages and wage inflation might have on Adient’s ability to perform its obligations. Additionally, the impact of COVID-19, and related variants and sub-variants, continues to be present throughout the world, including in all global and regional markets served by Adient. The elevated COVID-19 rates in China have led to widespread lockdowns during the second quarter of fiscal 2022, and are expected to continue throughout fiscal 2022, negatively impacting the automotive production levels in that region, along with creating further supply chain disruptions. Although vaccines have been introduced that are expected to have the result of reducing the effect of COVID-19 and COVID-19 started to wane in certain geographic areas, governmental authorities continue to implement numerous measures attempting to contain and mitigate the effects of COVID-19, including travel bans and restrictions, quarantines, social distancing orders, shelter in place orders and shutdowns of non-essential activities. Adient's manufacturing facilities are located in areas that continue to be affected by the pandemic. Adient continues to actively monitor the threat and impacts of COVID-19. 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 March 31, 2022, and September 30, 2021, 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 is restricted) and liabilities included in Adient's consolidated statements of financial position for the consolidated VIEs are as follows: (in millions) March 31, September 30, Current assets $ 213 $ 158 Noncurrent assets 101 88 Total assets $ 314 $ 246 Current liabilities $ 221 $ 143 Noncurrent liabilities 14 8 Total liabilities $ 235 $ 151 Earnings Per Share The following table shows the computation of basic and diluted earnings (loss) per share: Three Months Ended Six Months Ended (in millions, except per share data) 2022 2021 2022 2021 Numerator: Net income (loss) attributable to Adient $ (81) $ 69 $ (135) $ 219 Denominator: Shares outstanding 94.8 94.2 94.7 94.1 Effect of dilutive securities — 1.8 — 1.3 Diluted shares 94.8 96.0 94.7 95.4 Earnings (loss) per share: Basic $ (0.85) $ 0.73 $ (1.43) $ 2.33 Diluted $ (0.85) $ 0.72 $ (1.43) $ 2.30 The effect of common stock equivalents which would have been anti-dilutive was excluded from the calculation of diluted earnings per share for the three and six months ended March 31, 2021. Potentially dilutive securities whose effect would have been antidilutive are excluded from the computation of diluted earnings per share which for the three and six months ended March 31, 2022 is a result of being in a loss position. New Accounting Pronouncements Standards Adopted During Fiscal 2022 On October 1, 2021, Adient adopted Accounting Standards Codification (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. The adoption of this guidance on October 1, 2021 did not significantly impact Adient's consolidated financial statements for the six months ended March 31, 2022. On October 1, 2021, Adient adopted 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. The adoption of this guidance on October 1, 2021 did not significantly impact Adient's consolidated financial statements for the six months ended March 31, 2022. Standards Effective After Fiscal 2022 Adient has considered the ASUs summarized below, effective after fiscal 2022, none of which are expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective 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 ASU 2021-10, Government Assistance (Topic 832) - Disclosures by Business Entities about Government Assistance The ASU requires annual disclosures of: i) information about the nature of government assistance transactions and the related accounting policy used to account for the transactions, ii) the balance sheet and income statement line items affected by the transactions, and the amounts for each financial statement line item, and iii) significant transaction terms and conditions. October 1, 2022

Revenue Recognition

Revenue Recognition	6 Months Ended
	Mar. 31, 2022
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. 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, 2021 or at March 31, 2022. 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 consolidated financial statements for disaggregated revenue by geographical market.

Acquisitions and Divestitures

Acquisitions and Divestitures	6 Months Ended
	Mar. 31, 2022
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 agreed to, among other things, the following transactions (collectively, the “2021 Yanfeng Transaction”). The 2021 Yanfeng Transaction closed on September 30, 2021 (“Closing Date”). a. Adient transferred 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) was paid by Yanfeng to Adient on the Closing Date, and ¥4,618 million ($691 million) was paid by Yanfeng to Adient in December 2021, and; b. YFAS transferred all of the issued and outstanding equity interests in Yanfeng Adient Automotive Components Co., Ltd. ("CQADNT") and Adient (Langfang) Seating Co., Ltd. ("LFADNT") held directly or indirectly by YFAS to Adient for a price of ¥1,754 million ($271 million) (the “YFAS JVs Acquisition”). The YFAS JVs Acquisition was funded, in part, by annual cash dividends from YFAS and KEIPER, paid to shareholders of YFAS and KEIPER; c. YFAS transferred all of the issued and outstanding equity interest in Yanfeng Adient Founder Motor Co., Ltd. (“YFM”) held, directly or indirectly, by YFAS, which represented 70% of YFM’s total issued and outstanding equity interest, to KEIPER for ¥71 million ($11 million) (the “YFM Sale”); d. YFAS transferred all of the issued and outstanding equity interest in Nantong Yanfeng Adient Seating Trim Co., Ltd. (“YFAT”) held, directly or indirectly, by YFAS, which represented 75% of YFAT’s total issued and outstanding equity interest, to KEIPER for ¥113 million ($17 million) (the “YFAT Sale”); e. Adient granted 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 granted to Adient a royalty-free, non-exclusive and perpetual intellectual property license of the Yanfeng/YFAS intellectual property; and f. YFAS declared and distributed 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. YFAS paid an aggregate dividend of ¥2,809 million ($436 million) during the third quarter of fiscal 2021, and ¥1,359 million ($199 million) was distributed on the Closing Date. 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”). The Ancillary Transactions were also completed on the Closing Date. a. Adient and Yanfeng amended 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 would 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. In conjunction with the 2021 Yanfeng Transaction, Adient 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 provided Boxun with the right to sell and, if exercised, Adient agreed to purchase, all of the issued and outstanding equity interest in CQADNT held by Boxun, which represents 25% of CQADNT’s total issued and outstanding equity interest (the “Boxun Equity Purchase”). On October 29, 2021, Boxun exercised its right to sell its equity interest to Adient. In January 2022, Boxun and Adient closed the transaction. The total payment to Boxun from Adient was approximately $200 million, of which $15 million of historical dividends were paid in December 2021, and $185 million, including $32 million of historical dividends, was paid in the second quarter of fiscal 2022. At September 30, 2021, $194 million had been reflected as redeemable noncontrolling interest. With the acquisitions of Boxun’s 25% and YFAS’s 50% interest of CQADNT, Adient owns 100% of CQADNT effective January 2022. In addition, in conjunction with the 2021 Yanfeng Transaction, Adient entered into agreements, whereby, Adient would: (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 Additional Equity Sales were completed on the Closing Date. As a result of the 2021 Agreement, Adient received $41 million in November 2021 representing 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 in Form 10-K for the fiscal year ended September 30, 2021). Upon completion of the 2021 Yanfeng Transaction on September 30, 2021, Adient started consolidating CQADNT and LFADNT. The net purchase consideration of $271 million consisted of net cash consideration of $211 million, net of $60 million acquired. The acquisition was accounted for using the acquisition method, and the operating results and cash flows of CQADNT and LFADNT will be included in Adient's consolidated financial statements starting from October 1, 2021. The acquisitions are expected to provide substantial synergies through vertical integration, purchasing and logistics improvements. The acquisitions also provide for an immediate manufacturing presence in strategic locations in China. Adient recorded a purchase price allocation for the assets acquired and liabilities assumed based on their estimated fair values as of the September 30, 2021 acquisition date. The preliminary purchase price adjustments and allocation is as follows: Fair value allocation (in millions) CQADNT LFADNT Cash $ 55 $ 5 Accounts receivable 296 2 Inventory 37 5 Property, plant and equipment 86 8 Other assets 46 2 Goodwill 180 8 Intangible assets 234 6 Accounts payable (252) (19) Other liabilities (127) (4) Subtotal 555 13 Less: Interest already owned 103 — Less: Redeemable noncontrolling interest 194 — Total purchase consideration 258 13 Less: cash acquired 55 5 Net cash paid $ 203 $ 8 The values allocated to CQADNT and LFADNT’s intangible assets of $234 million and $6 million, respectively, primarily consisted of customer relationships and patented technologies which are being amortized on a straight line basis over estimated useful lives of 3 to 12 years. The assets were valued using a combination of an income approach and a relief from royalty approach. These values were considered level 3 measurements under the U.S. GAAP fair value hierarchy. Key assumptions used in the valuation of customer relationships included a rate of return of 13.5% and the life of the relationship of approximately 12 years. Key assumptions used in the valuation of patented technologies included a rate of return of 13.5% and the life of the technologies of approximately 10 years. The allocation of the purchase price was based on the valuations performed to determine the fair value of the net assets as of the acquisition date. The amounts allocated to goodwill and intangible assets along with fair value adjustments on property, plant and equipment and inventory reflected preliminary valuations. In April 2022, Adient entered into an agreement whereby Adient would purchase all of the issued and outstanding equity interest in YFAT held by KEIPER for ¥150 million ($24 million). Adient made an initial deposit of ¥37 million ($6 million) (reflected within other current assets as of March 31, 2022), and a second deposit of ¥37 million ($6 million) in April 2022, which represents 50% of the estimated purchase price. The transaction is subject to a public bidding process and other customary regulatory approvals, and is expected to be completed in the second half of calendar year 2022. The remaining 50% of the estimated purchase price will be paid at the time of completion of the transaction. Also, Adient has entered into agreements, whereby Adient would transfer all of the issued and outstanding equity interests in two joint ventures in China held directly by Adient, each of which represents 25% of their total issued and outstanding equity interests, to Yanfeng for $3 million. As a result, Adient concluded that indicators of other-than-temporary impairment were present related to the investments in these joint ventures as of March 31, 2022, and recorded a non-cash impairment charge of $3 million. The transactions are expected to be completed during the second half of fiscal 2022. 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 gain recognized during the second quarter of fiscal 2021. The receivable was recorded as part of other current assets on March 31, 2021, and the net proceeds of $53 million were received on April 1, 2021. Russia/Ukraine conflict Following Russia's invasion of Ukraine in February 2022, Adient has been considering withdrawing from the Russian market. After consideration of related sanctions, Adient recorded a charge of $3 million during the second quarter of fiscal 2022, which included a $2 million impairment of Adient's Russian entity and $1 million of allowance for doubtful accounts in EMEA. Adient's Russian operation, which primarily produces automotive seating trim products for the domestic market, recorded $7 million of net sales and de minimis amount of net income in fiscal 2021. Upon a final withdrawal from Russia, an additional charge of approximately $5 million is expected related to accumulated foreign currency translation losses that are reflected in accumulated other comprehensive income (loss) under shareholders' equity on Adient's consolidated statements of financial position as of March 31, 2022. Assets held for sale During the first quarter of fiscal 2022, Adient committed to sell certain assets in EMEA. 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 $7 million. 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 the second quarter of fiscal 2022, Adient collected the final portion of proceeds from the sale of certain assets in Turkey, which had been classified as assets held for sale during fiscal 2021. The finalization of the transaction resulted in a loss on sale of $2 million, recorded within selling, general and administrative costs on the consolidated statement of income (loss) in the second quarter of fiscal 2022. During fiscal 2021, Adient committed to sell certain assets in France and Turkey. As a result, these assets were classified as assets held for sale (including an allocation of $11 million of goodwill) and were required to be adjusted to the lower of fair value less cost to sell or carrying value. This resulted in Adient recording an impairment charge of $9 million within restructuring and impairment costs on the consolidated statement of income (loss) related to the assets in France. 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." The sale of the assets in France was completed during the third quarter of fiscal 2021 for minimal proceeds while the sale of the assets in Turkey was completed in October 2021 for total proceeds of $46 million, of which $36 million was collected at closing, and $10 million was collected in the second quarter of fiscal 2022.

Inventories

Inventories	6 Months Ended
	Mar. 31, 2022
Inventory Disclosure [Abstract]
Inventories	4. Inventories Inventories consisted of the following: (in millions) March 31, September 30, Raw materials and supplies $ 786 $ 750 Work-in-process 25 29 Finished goods 187 197 Inventories $ 998 $ 976

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
	Mar. 31, 2022
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, 2021 $ 607 $ 354 $ 1,251 $ 2,212 Currency translation and other 4 (14) (4) (14) Balance at March 31, 2022 $ 611 $ 340 $ 1,247 $ 2,198 Refer to Note 15, "Segment Information," of the notes to consolidated financial statements for more information on Adient's reportable segments. Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: March 31, 2022 September 30, 2021 (in millions) Gross Accumulated Net Gross Accumulated Net Intangible assets Patented technology $ 88 $ (24) $ 64 $ 86 $ (19) $ 67 Customer relationships 654 (196) 458 649 (178) 471 Trademarks 21 (18) 3 26 (21) 5 Miscellaneous 24 (12) 12 24 (12) 12 Total intangible assets $ 787 $ (250) $ 537 $ 785 $ (230) $ 555 Amortization of other intangible assets for the six months ended March 31, 2022 and 2021 was $26 million and $19 million, respectively. Refer to Note 15, "Segment Information," of the notes to consolidated financial statements for more information on Adient's reportable segments.

Product Warranties

Product Warranties	6 Months Ended
	Mar. 31, 2022
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: Six Months Ended (in millions) 2022 2021 Balance at beginning of period $ 23 $ 24 Accruals for warranties issued during the period 5 4 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) (4) Balance at end of period $ 23 $ 23

Leases

Leases	6 Months Ended
	Mar. 31, 2022
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 six months ended March 31, 2022 and 2021 were as follows: Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Operating lease cost $ 28 $ 32 $ 58 $ 62 Short-term lease cost 7 6 12 12 Total lease cost $ 35 $ 38 $ 70 $ 74 Operating lease right-of-use assets and lease liabilities included in the consolidated statement of financial position were as follows: (in millions) March 31, September 30, Operating leases: Operating lease right-of-use assets Other noncurrent assets $ 304 $ 335 Operating lease liabilities - current Other current liabilities $ 86 $ 89 Operating lease liabilities - noncurrent Other noncurrent liabilities 218 246 $ 304 $ 335 Weighted average remaining lease term: Operating leases 6 years 6 years Weighted average discount rate: Operating leases 5.4 % 5.2 % 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 March 31, 2022 are as follows: Operating leases Fiscal years (in millions) March 31, 2022 2022 (excluding the six months ended March 31, 2022) $ 72 2023 84 2024 63 2025 45 2026 30 Thereafter 80 Total lease payments 374 Less: imputed interest (70) Present value of lease liabilities $ 304 Supplemental cash flow information related to leases is as follows: Six Months Ended (in millions) 2022 2021 Right-of-use assets obtained in exchange for lease obligations: Operating leases (non-cash activity) $ 18 $ 69 Operating cash flows: Cash paid for amounts included in the measurement of lease liabilities $ 58 $ 65

Debt and Financing Arrangements

Debt and Financing Arrangements	6 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Debt and Financing Arrangements	8. Debt and Financing Arrangements Debt consisted of the following: (in millions) March 31, September 30, Long-term debt: Term Loan B - LIBOR plus 3.25% due in 2028 $ 993 $ 998 4.875% Notes due in 2026 795 795 3.50% Notes due in 2024 918 1,161 9.00% Notes due in 2025 92 600 European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 150 156 Finance lease obligations 1 1 Less: debt issuance costs (22) (32) Gross long-term debt 2,927 3,679 Less: current portion 161 167 Net long-term debt $ 2,766 $ 3,512 Short-term debt: Other bank borrowings $ 9 $ 17 Total short-term debt $ 9 $ 17 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). 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. On November 24, 2021, Adient entered into an amendment to its ABL Credit Facility (the “ABL Amendment”) to amend certain terms and provisions, including to (i) change the interest rate benchmark rates applicable under the ABL Credit Facility for borrowings denominated in euro, Swedish krona and pounds sterling to EURIBOR, STIBOR, and SONIA, in each case subject to certain adjustments, and (ii) update the provisions in our ABL Credit Facility by which U.S. dollar LIBOR will eventually be replaced with SOFR or another interest rate benchmark, in each case, to reflect the most recent standards and practices used in the industry. Interest is payable on the ABL Credit Facility at a fluctuating rate of interest determined by reference to LIBOR, in the case of amounts outstanding in dollars, EURIBOR, in the case of amounts outstanding in euros, STIBOR, in the case of amounts outstanding in Swedish krona and SONIA, in the case of amounts outstanding in pounds sterling, in each case, plus an applicable margin of 1.50% to 2.00%. As of March 31, 2022, Adient had not drawn down on the ABL Credit Facility and had availability under this facility of $816 million (net of $53 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 $7 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 $3 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, previously maintained $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. Adient further redeemed $2 million of the notes during fiscal 2021, resulting in a remaining balance of $795 million as of March 31, 2022 and September 30, 2021. AGH also previously maintained €1.0 billion aggregate principal amount of 3.50% unsecured notes due 2024. In February 2022, Adient repurchased €177 million ($198 million) of the 3.50% unsecured notes due 2024 at a price of 102% of the principal plus €17 million ($19 million) of accrued and unpaid interest, resulting in a remaining balance of €823 million ($918 million) as of March 31, 2022. As a result, €1 million ($1 million) of previously deferred financing costs were written off to net financing charges. Adient Germany Ltd. & Co. KG, a wholly owned subsidiary of Adient, maintains €135 million ($150 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 March 31, 2022. 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. The EIB loan is expected to be fully paid off during the third quarter of fiscal 2022 upon its maturity. 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. In February 2022, Adient repurchased $508 million of 9.00% Senior First Lien Notes due 2025 at a price of 105.875% of the principal plus $15 million of accrued and unpaid interest, resulting in a remaining balance of $92 million as of March 31, 2022. As a result, $6 million of previously deferred financing costs were written off to net financing charges. Net Financing Charges Adient's net financing charges in the consolidated statements of income (loss) contained the following components: Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Interest expense, net of capitalized interest costs $ 39 $ 57 $ 85 $ 116 Banking fees and debt issuance cost amortization 11 10 14 13 Interest income (1) (2) (3) (4) Premium paid on repurchase of debt 34 45 34 45 Derivative loss on Yanfeng transaction — — 3 — Net foreign exchange — — — (1) Net financing charges $ 83 $ 110 $ 133 $ 169 Total interest paid on both short and long-term debt for the six months ended March 31, 2022 and 2021 was $107 million and $136 million, respectively.

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	6 Months Ended
	Mar. 31, 2022
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 March 31, 2022 and September 30, 2021, respectively. As of March 31, 2022, the €823 million ($918 million) 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. The contract matured during the fourth quarter of fiscal 2021. As of March 31, 2022, there was no outstanding Japanese yen denominated cross-currency interest rate swap. 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 March 31, 2022, 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 ¥150 million ($23 million) foreign exchange forward contract during the second quarter of fiscal 2022 to selectively hedge portions of its net investment in China. The currency effects of the forward contract are reflected in the AOCI account within shareholder’s equity attributable to Adient, where they offset gains and losses recorded on Adient’s net investment in China. The forward contract is set to mature in October 2022. 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) March 31, September 30, March 31, September 30, Other current assets Foreign currency exchange derivatives $ 11 $ 8 $ 5 $ — Other noncurrent assets Foreign currency exchange derivatives — — 1 1 Total assets $ 11 $ 8 $ 6 $ 1 Other current liabilities Foreign currency exchange derivatives $ 13 $ 11 $ — $ 13 Other noncurrent liabilities Foreign currency exchange derivatives 3 4 — — Long-term debt Foreign currency denominated debt 918 1,161 — — Total liabilities $ 934 $ 1,176 $ — $ 13 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 March 31, 2022 and September 30, 2021, 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) March 31, September 30, March 31, September 30, Gross amount recognized $ 17 $ 9 $ 934 $ 1,189 Gross amount eligible for offsetting (10) (9) (10) (9) Net amount $ 7 $ — $ 924 $ 1,180 The following table presents the effective portion of pretax gains (losses) recorded in other comprehensive income related to cash flow hedges: Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Foreign currency exchange derivatives $ 8 $ (11) $ 6 $ 19 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 Six Months Ended 2022 2021 2022 2021 Foreign currency exchange derivatives Cost of sales $ 2 $ 2 $ 3 $ (3) The following table presents the location and amount of pretax gains (losses) on derivatives not designated as hedging instruments recognized in Adient's consolidated statements of income (loss): (in millions) Three Months Ended Six Months Ended 2022 2021 2022 2021 Foreign currency exchange derivatives Cost of sales $ — $ (2) $ 1 $ (2) Foreign currency exchange derivatives Net financing charges (4) — (19) 2 Total $ (4) $ (2) $ (18) $ —

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Mar. 31, 2022
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 March 31, 2022 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 16 $ — $ 16 $ — Other noncurrent assets Foreign currency exchange derivatives $ 1 — 1 — Total assets $ 17 $ — $ 17 $ — Other current liabilities Foreign currency exchange derivatives $ 13 $ — $ 13 $ — Other noncurrent liabilities Foreign currency exchange derivatives 3 — 3 — Total liabilities $ 16 $ — $ 16 $ — Fair Value Measurements Using: (in millions) Total as of September 30, 2021 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 8 $ — $ 8 $ — Other noncurrent assets Interest rate cap 1 — 1 — Total assets $ 9 $ — $ 9 $ — Other current liabilities Foreign currency exchange derivatives $ 24 $ — $ 24 $ — Cross-currency interest rate swaps — — — — Other noncurrent liabilities Foreign currency exchange derivatives 4 — 4 — Total liabilities $ 28 $ — $ 28 $ — 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 March 31, 2022 and September 30, 2021, 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 March 31, 2022, Adient had one ¥150 million ($23 million) cross-currency interest rate swap outstanding which was designated as a net investment hedge in Adient's net investment in China. 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. As of March 31, 2022, 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 $2.9 billion a nd $3.8 billion at March 31, 2022 and September 30, 2021, 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	6 Months Ended
	Mar. 31, 2022
Equity [Abstract]
Equity and Noncontrolling Interests	11. Equity and Noncontrolling Interests For the six months ended March 31, 2022: (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, 2021 $ — $ 3,991 $ (988) $ (627) $ 2,376 $ 342 $ 2,718 Net income (loss) — — (135) — (135) 23 (112) Foreign currency translation adjustments — — — 25 25 3 28 Realized and unrealized gains (losses) on derivatives — — — 2 2 — 2 Dividends attributable to noncontrolling interests — — — — — (16) (16) Purchase of subsidiary shares from noncontrolling interest — 12 — — 12 (12) — Share based compensation and other — 5 — — 5 — 5 Balance at March 31, 2022 $ — $ 4,008 $ (1,123) $ (600) $ 2,285 $ 340 $ 2,625 For the three months ended March 31, 2022: (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 December 31, 2021 $ — $ 3,998 $ (1,042) $ (612) $ 2,344 $ 335 $ 2,679 Net income (loss) — — (81) — (81) 12 (69) Foreign currency translation adjustments — — — 8 8 1 9 Realized and unrealized gains (losses) on derivatives — — — 4 4 — 4 Dividends attributable to noncontrolling interests — — — — — (8) (8) Share based compensation and other — 10 — — 10 — 10 Balance at March 31, 2022 $ — $ 4,008 $ (1,123) $ (600) $ 2,285 $ 340 $ 2,625 For the six months ended March 31, 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) — — 219 — 219 35 254 Foreign currency translation adjustments — — — 29 29 6 35 Realized and unrealized gains (losses) on derivatives — — — 17 17 — 17 Dividends attributable to noncontrolling interests — — — — — (11) (11) Share based compensation and other — 11 — — 11 1 12 Adjustments from adoption of a new standard — — — — — — — Balance at March 31, 2021 $ — $ 3,985 $ (1,877) $ (619) $ 1,489 $ 353 $ 1,842 For the three months ended March 31, 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 December 31, 2020 $ — $ 3,980 $ (1,946) $ (582) $ 1,452 $ 345 $ 1,797 Net income (loss) — — 69 — 69 18 87 Foreign currency translation adjustments — — — (26) (26) (4) (30) Realized and unrealized gains (losses) on derivatives — — — (11) (11) — (11) Dividends attributable to noncontrolling interests — — — — — (7) (7) Share based compensation and other — 5 — — 5 1 6 Adjustments from adoption of a new standard — — — — — — — Balance at March 31, 2021 $ — $ 3,985 $ (1,877) $ (619) $ 1,489 $ 353 $ 1,842 The following table presents changes in AOCI attributable to Adient: Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Foreign currency translation adjustments Balance at beginning of period $ (600) $ (579) $ (617) $ (634) Aggregate adjustment for the period, net of tax 8 (26) 25 29 Balance at end of period $ (592) $ (605) $ (592) $ (605) Realized and unrealized gains (losses) on derivatives Balance at beginning of period $ (10) $ — $ (8) $ (28) Current period changes in fair value, net of tax 6 (10) 5 15 Reclassification to income, net of tax (2) (1) (3) 2 Balance at end of period $ (6) $ (11) $ (6) $ (11) Pension and postretirement plans Balance at beginning of period $ (2) $ (3) $ (2) $ (3) Balance at end of period $ (2) $ (3) $ (2) $ (3) Accumulated other comprehensive income (loss), end of period $ (600) $ (619) $ (600) $ (619) 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 Six Months Ended (in millions) 2022 2021 2022 2021 Beginning balance $ 41 $ 42 $ 240 $ 43 Net income 9 7 22 13 Dividends (2) — (33) (14) Change in redeemable noncontrolling interest — — (186) — Foreign currency translation adjustments — (5) 5 2 Ending balance $ 48 $ 44 $ 48 $ 44

Retirement Plans

Retirement Plans	6 Months Ended
	Mar. 31, 2022
Retirement Benefits [Abstract]
Retirement Plans	12. Retirement Plans Adient maintains non-contributory defined benefit pension plans covering primarily non-U.S. employees and a limited number of U.S. employees. The following table contains the components of net periodic benefit cost: Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Service cost $ 2 $ 2 $ 4 $ 4 Interest cost 3 2 6 4 Expected return on plan assets (4) (4) (8) (8) Net periodic benefit cost $ 1 $ — $ 2 $ —

Restructuring and Impairment Co

Restructuring and Impairment Costs	6 Months Ended
	Mar. 31, 2022
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 2022, Adient committed to a restructuring plan ("2022 Plan") of $7 million that was offset by $8 million of prior year underspend. The restructuring actions relate to cost reduction initiatives and consist primarily of workforce reductions in EMEA and Americas. The restructuring actions are expected to be substantially completed within fiscal 2022. (in millions) Employee Severance and Termination Benefits Total Original reserve $ 7 $ 7 Utilized—cash (2) (2) Balance at March 31, 2022 $ 5 $ 5 During fiscal 2021, Adient committed to a restructuring plan ("2021 Plan") of $27 million that was offset by $16 million of prior year underspend. Of the restructuring costs recorded, $23 million related to the EMEA segment, $3 million related to the Americas segment, and $1 million related to the Asia segment. The restructuring actions related to cost reduction initiatives and consisted primarily of workforce reductions and lease contract terminations. The restructuring actions are expected to be substantially completed by fiscal 2023. (in millions) Employee Severance and Termination Benefits Total Balance at September 30, 2021 $ 22 $ 22 Utilized—cash (12) (12) Noncash adjustment—other (1) (1) Balance at March 31, 2022 $ 9 $ 9 During fiscal 2020, Adient committed to a restructuring plan ("2020 Plan") of $205 million. Of the restructuring costs recorded, $20 million related to the Americas segment, $175 million related to the EMEA segment and $10 million related to the Asia segment. The restructuring actions related 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 2023. The following table summarizes the changes in Adient's 2020 Plan reserve: (in millions) Employee Severance and Termination Benefits Currency Translation Total Balance at September 30, 2021 $ 75 $ 2 $ 77 Utilized—cash (20) — (20) Noncash adjustment—underspend/other (7) (1) (8) Balance at March 31, 2022 $ 48 $ 1 $ 49 The following table summarizes the changes in Adient's 2019 Plan reserve: (in millions) Employee Severance and Termination Benefits Currency Translation Total Balance at September 30, 2021 $ 8 $ 1 $ 9 Utilized—cash (3) — (3) Noncash adjustment—underspend/other (1) — (1) Balance at March 31, 2022 $ 4 $ 1 $ 5 During the first six months of fiscal 2022, there was $1 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 March 31, 2022 were $2 million, $2 million, and $1 million, respectively. Adient's restructuring plans include workforce reductions of approximately 15,000 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 March 31, 2022, approximately 14,000 of the employees have been separated from Adient pursuant to the restructuring plans. In addition, the restructuring plans included twenty-six plant closures. As of March 31, 2022, twenty of the twenty-six 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	6 Months Ended
	Mar. 31, 2022
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 six months ended March 31, 2022, Adient’s income tax expense was $24 million equating to an effective tax rate of (67)%, and $45 million equating to an effective tax rate of (100)%, respectively. The three and six month income tax expense was higher than the Irish statutory rate of 12.5% primarily due to the inability to record a tax benefit for losses in jurisdictions with valuation allowances and foreign tax rate differentials. For the three and six months ended March 31, 2021, Adient’s income tax expense was $28 million equating to an effective tax rate of 23%, and $80 million equating to an effective tax rate of 23%, respectively. The three and six month income tax expense was higher than the statutory rate impact 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. Valuation Allowances As a result of the Company's second quarter fiscal 2022 analysis of the realizability of its worldwide deferred tax assets, and after considering tax planning initiatives and other positive and negative evidence, Adient determined it was more likely than not that certain deferred tax assets in Slovakia would not be realized and established a valuation allowance, which did not have a material impact on Adient’s consolidated financial statements. 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 March 31, 2022, Adient had gross tax effected unrecognized tax benefits of $486 million. If recognized, $129 million of Adient's unrecognized tax benefits would impact the effective tax rate. Total net accrued interest at March 31, 2022 was approximately $21 million (net of tax benefit). The interest and penalties accrued for the three and six months ended March 31, 2022 was $2 million and $4 million, respectively. Adient recognizes interest and penalties related to unrecognized tax benefits as a component of income tax expense. Impacts of Tax Legislation and Change in Statutory Tax Rates Tax legislation was adopted during the three months ended March 31, 2022 in various jurisdictions, which did not have a material impact on Adient’s consolidated financial statements. Other Tax Matters During the second quarter of fiscal 2022, Adient recognized a $4 million tax benefit related to the adjustment of deferred tax liabilities of a Chinese subsidiary which obtained government approval for a temporary income tax rate reduction. During the first quarter of fiscal 2022, Adient recognized a $3 million tax benefit related to the write-off of deferred tax liabilities on Brazil indirect tax credits as a result of a favorable court ruling. 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 recoveries. The tax expense associated with this gain was $3 million.

Segment Information

Segment Information	6 Months Ended
	Mar. 31, 2022
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 Six Months Ended (in millions) 2022 2021 2022 2021 Net Sales Americas $ 1,596 $ 1,644 $ 3,094 $ 3,381 EMEA 1,218 1,636 2,448 3,240 Asia 723 588 1,507 1,142 Eliminations (31) (49) (63) (96) Total net sales $ 3,506 $ 3,819 $ 6,986 $ 7,667 Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Adjusted EBITDA Americas $ 46 $ 64 $ 55 $ 196 EMEA 30 141 73 255 Asia 105 121 219 272 Corporate-related costs (1) (22) (23) (42) (42) Restructuring and impairment costs (2) (4) (5) (8) (12) Purchase accounting amortization (3) (13) (10) (27) (21) Restructuring related charges (4) (3) (2) (4) (6) Gain on sale / (impairment) of nonconsolidated partially-owned affiliates (5) (9) 33 (9) 33 Depreciation (76) (69) (151) (139) Stock based compensation (4) (13) (14) (26) Other items (6) (4) (7) (6) 2 Earnings (loss) before interest and income taxes 46 230 86 512 Net financing charges (83) (110) (133) (169) Other pension income (expense) 1 2 2 4 Income (loss) before income taxes $ (36) $ 122 $ (45) $ 347 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. Also, during the three months ended March 31, 2022, an impairment charge of $2 million was recorded related to net assets in Russia, and during the six months ended March 31, 2022 and 2021, a held-for-sale impairment charge of $7 million and $8 million, respectively, was recorded in EMEA. (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 three and six months ended March 31, 2022 both reflect $3 million and $6 million of non-cash impairments of certain of Adient's investments in nonconsolidated partially-owned affiliates in China and South Africa, respectively. The three and six months ended March 31, 2021 reflects a pre-tax gain of $33 million on the sale of Adient's interest in SJA. Refer to Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements for additional information. (6) The three months ended March 31, 2022 reflects $3 million of transaction costs, $2 million of loss on finalization of asset sale in Turkey, and $1 million of write off of accounts receivable associated with Russia, partially offset by $1 million of indirect tax recoveries in Brazil and $1 million of insurance recoveries for Malaysia flooding. The six months ended March 31, 2022 reflects an incremental $2 million of transaction costs. The three months ended March 31, 2021 reflects $7 million of transaction costs. The six months ended March 31, 2021 reflects a one-time gain of $8 million associated with retrospective recoveries of Brazil indirect tax credits resulting from a favorable court ruling, a $5 million gain on previously held interest at YFAS in an affiliate, and $11 million of transaction costs. Geographic Information Revenue by geographic area is as follows: Net Sales Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Americas United States $ 1,444 $ 1,486 $ 2,775 $ 3,034 Mexico 587 584 1,128 1,225 Other Americas 87 82 178 174 Regional elimination (522) (508) (987) (1,052) 1,596 1,644 3,094 3,381 EMEA Germany 246 315 479 629 Czech Republic 233 350 500 688 Other EMEA 1,101 1,389 2,140 2,774 Regional elimination (362) (418) (671) (851) 1,218 1,636 2,448 3,240 Asia Thailand 134 139 269 244 China 316 165 730 354 Japan 89 103 124 192 Other Asia 191 186 397 363 Regional elimination (7) (5) (13) (11) 723 588 1,507 1,142 Inter-segment elimination (31) (49) (63) (96) Total $ 3,506 $ 3,819 $ 6,986 $ 7,667

Nonconsolidated Partially-Owned

Nonconsolidated Partially-Owned Affiliates	6 Months Ended
	Mar. 31, 2022
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 March 31, 2022 and September 30, 2021. 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 three and six months ended March 31, 2022 and 2021, respectively. Adient maintains total investments in partially-owned affiliates of $376 million and $335 million at March 31, 2022 and September 30, 2021, respectively. Operating information for nonconsolidated partially-owned affiliates is as follows: Six Months Ended (in millions) 2022 2021 Income statement data: Net sales $ 2,124 $ 4,822 Gross profit $ 213 $ 534 Net income $ 102 $ 326 Net income attributable to the entity $ 101 $ 324 An affiliate of Yanfeng has asserted that, in its capacity as a customer of KEIPER, it is entitled to a payment in the amount of approximately $46 million. Adient believes there is no basis for such payment by KEIPER and is disputing that such Yanfeng affiliate is entitled to any payment by KEIPER. Payment of such claim by KEIPER could have an approximate $17 million impact on Adient’s equity income after taxes from the KEIPER joint venture. KEIPER is also currently disputing the payment obligation. Refer to Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements for recent transactions involving Adient's investments in nonconsolidated partially-owned affiliates. Further, Adient is pursing a sale of a portion of a partially-owned affiliate in South Africa for $2 million. As a result, Adient concluded that indicators of other-than-temporary impairment were present related to this joint venture as of March 31, 2022 and recorded a non-cash impairment charge of $6 million.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Mar. 31, 2022
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 $7 million and $8 million at March 31, 2022 and September 30, 2021, 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	6 Months Ended
	Mar. 31, 2022
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 Six Months Ended (in millions) 2022 2021 2022 2021 Net sales to related parties Net sales $ 66 $ 69 $ 122 $ 139 Purchases from related parties Cost of sales 107 148 203 294 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) March 31, September 30, Accounts receivable due from related parties Accounts receivable $ 37 $ 30 Accounts payable due to related parties Accounts payable 54 41 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)	6 Months Ended
	Mar. 31, 2022
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 the second half of fiscal 2021 and continuing into the first half of fiscal 2022, Adient faced, along with the entire global automotive industry, widespread supply chain disruptions primarily related to semiconductor chip shortages. Although Adient’s seating products are not highly dependent directly on semiconductor chips, Adient is directly impacted by the lower production levels at OEM’s as a direct result of these supply chain disruptions. These disruptions have led to unplanned down time at Adient’s production facilities, often with very little warning, which creates operating inefficiencies and limits Adient’s ability to adequately mitigate such inefficiencies. Adient also continues to experience higher freight costs due to premiums associated with these supply chain disruptions. Further, the Russia/Ukraine conflict has created additional risks to the macroeconomic environment of the global automotive industry by restricting availabilities of certain key raw material components. Refer to Note 3, "Acquisitions and Divestitures," of the notes to the consolidated financial statements for additional information on the impacts from the Russia/Ukraine conflict. The automotive industry has also experienced price increases for commodities, utilities and shipping costs. These cost increases may continue into the future as demand increases and supply may remain constrained, which has resulted in, and may continue to result in, increased costs for Adient that may not be, or may only be partially, offset. Adient is also closely monitoring labor availability and wage inflationary pressures, both internally and at key vendors, to assess any impact labor shortages and wage inflation might have on Adient’s ability to perform its obligations. Additionally, the impact of COVID-19, and related variants and sub-variants, continues to be present throughout the world, including in all global and regional markets served by Adient. The elevated COVID-19 rates in China have led to widespread lockdowns during the second quarter of fiscal 2022, and are expected to continue throughout fiscal 2022, negatively impacting the automotive production levels in that region, along with creating further supply chain disruptions. Although vaccines have been introduced that are expected to have the result of reducing the effect of COVID-19 and COVID-19 started to wane in certain geographic areas, governmental authorities continue to implement numerous measures attempting to contain and mitigate the effects of COVID-19, including travel bans and restrictions, quarantines, social distancing orders, shelter in place orders and shutdowns of non-essential activities. Adient's manufacturing facilities are located in areas that continue to be affected by the pandemic. Adient continues to actively monitor the threat and impacts of COVID-19.
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 March 31, 2022, and September 30, 2021, 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 2022 On October 1, 2021, Adient adopted Accounting Standards Codification (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. The adoption of this guidance on October 1, 2021 did not significantly impact Adient's consolidated financial statements for the six months ended March 31, 2022. On October 1, 2021, Adient adopted 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. The adoption of this guidance on October 1, 2021 did not significantly impact Adient's consolidated financial statements for the six months ended March 31, 2022. Standards Effective After Fiscal 2022 Adient has considered the ASUs summarized below, effective after fiscal 2022, none of which are expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective 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 ASU 2021-10, Government Assistance (Topic 832) - Disclosures by Business Entities about Government Assistance The ASU requires annual disclosures of: i) information about the nature of government assistance transactions and the related accounting policy used to account for the transactions, ii) the balance sheet and income statement line items affected by the transactions, and the amounts for each financial statement line item, and iii) significant transaction terms and conditions. October 1, 2022

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Mar. 31, 2022
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 is restricted) and liabilities included in Adient's consolidated statements of financial position for the consolidated VIEs are as follows: (in millions) March 31, September 30, Current assets $ 213 $ 158 Noncurrent assets 101 88 Total assets $ 314 $ 246 Current liabilities $ 221 $ 143 Noncurrent liabilities 14 8 Total liabilities $ 235 $ 151
Schedule of Computation of Basic and Diluted Earnings (Loss) Per Share	The following table shows the computation of basic and diluted earnings (loss) per share: Three Months Ended Six Months Ended (in millions, except per share data) 2022 2021 2022 2021 Numerator: Net income (loss) attributable to Adient $ (81) $ 69 $ (135) $ 219 Denominator: Shares outstanding 94.8 94.2 94.7 94.1 Effect of dilutive securities — 1.8 — 1.3 Diluted shares 94.8 96.0 94.7 95.4 Earnings (loss) per share: Basic $ (0.85) $ 0.73 $ (1.43) $ 2.33 Diluted $ (0.85) $ 0.72 $ (1.43) $ 2.30
Schedule of New Accounting Pronouncements	Standards Effective After Fiscal 2022 Adient has considered the ASUs summarized below, effective after fiscal 2022, none of which are expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective 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 ASU 2021-10, Government Assistance (Topic 832) - Disclosures by Business Entities about Government Assistance The ASU requires annual disclosures of: i) information about the nature of government assistance transactions and the related accounting policy used to account for the transactions, ii) the balance sheet and income statement line items affected by the transactions, and the amounts for each financial statement line item, and iii) significant transaction terms and conditions. October 1, 2022

Acquisitions and Divestitures (

Acquisitions and Divestitures (Tables)	6 Months Ended
	Mar. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Purchase Price Adjustments and Allocation	Adient recorded a purchase price allocation for the assets acquired and liabilities assumed based on their estimated fair values as of the September 30, 2021 acquisition date. The preliminary purchase price adjustments and allocation is as follows: Fair value allocation (in millions) CQADNT LFADNT Cash $ 55 $ 5 Accounts receivable 296 2 Inventory 37 5 Property, plant and equipment 86 8 Other assets 46 2 Goodwill 180 8 Intangible assets 234 6 Accounts payable (252) (19) Other liabilities (127) (4) Subtotal 555 13 Less: Interest already owned 103 — Less: Redeemable noncontrolling interest 194 — Total purchase consideration 258 13 Less: cash acquired 55 5 Net cash paid $ 203 $ 8

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Mar. 31, 2022
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following: (in millions) March 31, September 30, Raw materials and supplies $ 786 $ 750 Work-in-process 25 29 Finished goods 187 197 Inventories $ 998 $ 976

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Mar. 31, 2022
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, 2021 $ 607 $ 354 $ 1,251 $ 2,212 Currency translation and other 4 (14) (4) (14) Balance at March 31, 2022 $ 611 $ 340 $ 1,247 $ 2,198
Schedule of Other Intangible Assets	Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: March 31, 2022 September 30, 2021 (in millions) Gross Accumulated Net Gross Accumulated Net Intangible assets Patented technology $ 88 $ (24) $ 64 $ 86 $ (19) $ 67 Customer relationships 654 (196) 458 649 (178) 471 Trademarks 21 (18) 3 26 (21) 5 Miscellaneous 24 (12) 12 24 (12) 12 Total intangible assets $ 787 $ (250) $ 537 $ 785 $ (230) $ 555

Product Warranties (Tables)

Product Warranties (Tables)	6 Months Ended
	Mar. 31, 2022
Product Warranties Disclosures [Abstract]
Schedule of Product Warranty Liability	The changes in Adient's total product warranty liability are as follows: Six Months Ended (in millions) 2022 2021 Balance at beginning of period $ 23 $ 24 Accruals for warranties issued during the period 5 4 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) (4) Balance at end of period $ 23 $ 23

Leases (Tables)

Leases (Tables)	6 Months Ended
	Mar. 31, 2022
Leases [Abstract]
Schedule of Lease Cost	The components of lease costs included in the consolidated statement of income (loss) for the three and six months ended March 31, 2022 and 2021 were as follows: Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Operating lease cost $ 28 $ 32 $ 58 $ 62 Short-term lease cost 7 6 12 12 Total lease cost $ 35 $ 38 $ 70 $ 74 Supplemental cash flow information related to leases is as follows: Six Months Ended (in millions) 2022 2021 Right-of-use assets obtained in exchange for lease obligations: Operating leases (non-cash activity) $ 18 $ 69 Operating cash flows: Cash paid for amounts included in the measurement of lease liabilities $ 58 $ 65
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) March 31, September 30, Operating leases: Operating lease right-of-use assets Other noncurrent assets $ 304 $ 335 Operating lease liabilities - current Other current liabilities $ 86 $ 89 Operating lease liabilities - noncurrent Other noncurrent liabilities 218 246 $ 304 $ 335 Weighted average remaining lease term: Operating leases 6 years 6 years Weighted average discount rate: Operating leases 5.4 % 5.2 %
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 March 31, 2022 are as follows: Operating leases Fiscal years (in millions) March 31, 2022 2022 (excluding the six months ended March 31, 2022) $ 72 2023 84 2024 63 2025 45 2026 30 Thereafter 80 Total lease payments 374 Less: imputed interest (70) Present value of lease liabilities $ 304

Debt and Financing Arrangemen_2

Debt and Financing Arrangements (Tables)	6 Months Ended
	Mar. 31, 2022
Debt Disclosure [Abstract]
Schedule of Debt	Debt consisted of the following: (in millions) March 31, September 30, Long-term debt: Term Loan B - LIBOR plus 3.25% due in 2028 $ 993 $ 998 4.875% Notes due in 2026 795 795 3.50% Notes due in 2024 918 1,161 9.00% Notes due in 2025 92 600 European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 150 156 Finance lease obligations 1 1 Less: debt issuance costs (22) (32) Gross long-term debt 2,927 3,679 Less: current portion 161 167 Net long-term debt $ 2,766 $ 3,512 Short-term debt: Other bank borrowings $ 9 $ 17 Total short-term debt $ 9 $ 17
Schedule of Net Financing Charges	Adient's net financing charges in the consolidated statements of income (loss) contained the following components: Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Interest expense, net of capitalized interest costs $ 39 $ 57 $ 85 $ 116 Banking fees and debt issuance cost amortization 11 10 14 13 Interest income (1) (2) (3) (4) Premium paid on repurchase of debt 34 45 34 45 Derivative loss on Yanfeng transaction — — 3 — Net foreign exchange — — — (1) Net financing charges $ 83 $ 110 $ 133 $ 169

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities (Tables)	6 Months Ended
	Mar. 31, 2022
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) March 31, September 30, March 31, September 30, Other current assets Foreign currency exchange derivatives $ 11 $ 8 $ 5 $ — Other noncurrent assets Foreign currency exchange derivatives — — 1 1 Total assets $ 11 $ 8 $ 6 $ 1 Other current liabilities Foreign currency exchange derivatives $ 13 $ 11 $ — $ 13 Other noncurrent liabilities Foreign currency exchange derivatives 3 4 — — Long-term debt Foreign currency denominated debt 918 1,161 — — Total liabilities $ 934 $ 1,176 $ — $ 13
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) March 31, September 30, March 31, September 30, Gross amount recognized $ 17 $ 9 $ 934 $ 1,189 Gross amount eligible for offsetting (10) (9) (10) (9) Net amount $ 7 $ — $ 924 $ 1,180
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 Six Months Ended (in millions) 2022 2021 2022 2021 Foreign currency exchange derivatives $ 8 $ (11) $ 6 $ 19 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 Six Months Ended 2022 2021 2022 2021 Foreign currency exchange derivatives Cost of sales $ 2 $ 2 $ 3 $ (3) The following table presents the location and amount of pretax gains (losses) on derivatives not designated as hedging instruments recognized in Adient's consolidated statements of income (loss): (in millions) Three Months Ended Six Months Ended 2022 2021 2022 2021 Foreign currency exchange derivatives Cost of sales $ — $ (2) $ 1 $ (2) Foreign currency exchange derivatives Net financing charges (4) — (19) 2 Total $ (4) $ (2) $ (18) $ —

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Mar. 31, 2022
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 March 31, 2022 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 16 $ — $ 16 $ — Other noncurrent assets Foreign currency exchange derivatives $ 1 — 1 — Total assets $ 17 $ — $ 17 $ — Other current liabilities Foreign currency exchange derivatives $ 13 $ — $ 13 $ — Other noncurrent liabilities Foreign currency exchange derivatives 3 — 3 — Total liabilities $ 16 $ — $ 16 $ — Fair Value Measurements Using: (in millions) Total as of September 30, 2021 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 8 $ — $ 8 $ — Other noncurrent assets Interest rate cap 1 — 1 — Total assets $ 9 $ — $ 9 $ — Other current liabilities Foreign currency exchange derivatives $ 24 $ — $ 24 $ — Cross-currency interest rate swaps — — — — Other noncurrent liabilities Foreign currency exchange derivatives 4 — 4 — Total liabilities $ 28 $ — $ 28 $ —

Equity and Noncontrolling Int_2

Equity and Noncontrolling Interests (Tables)	6 Months Ended
	Mar. 31, 2022
Equity [Abstract]
Schedule of Stockholders Equity	For the six months ended March 31, 2022: (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, 2021 $ — $ 3,991 $ (988) $ (627) $ 2,376 $ 342 $ 2,718 Net income (loss) — — (135) — (135) 23 (112) Foreign currency translation adjustments — — — 25 25 3 28 Realized and unrealized gains (losses) on derivatives — — — 2 2 — 2 Dividends attributable to noncontrolling interests — — — — — (16) (16) Purchase of subsidiary shares from noncontrolling interest — 12 — — 12 (12) — Share based compensation and other — 5 — — 5 — 5 Balance at March 31, 2022 $ — $ 4,008 $ (1,123) $ (600) $ 2,285 $ 340 $ 2,625 For the three months ended March 31, 2022: (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 December 31, 2021 $ — $ 3,998 $ (1,042) $ (612) $ 2,344 $ 335 $ 2,679 Net income (loss) — — (81) — (81) 12 (69) Foreign currency translation adjustments — — — 8 8 1 9 Realized and unrealized gains (losses) on derivatives — — — 4 4 — 4 Dividends attributable to noncontrolling interests — — — — — (8) (8) Share based compensation and other — 10 — — 10 — 10 Balance at March 31, 2022 $ — $ 4,008 $ (1,123) $ (600) $ 2,285 $ 340 $ 2,625 For the six months ended March 31, 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) — — 219 — 219 35 254 Foreign currency translation adjustments — — — 29 29 6 35 Realized and unrealized gains (losses) on derivatives — — — 17 17 — 17 Dividends attributable to noncontrolling interests — — — — — (11) (11) Share based compensation and other — 11 — — 11 1 12 Adjustments from adoption of a new standard — — — — — — — Balance at March 31, 2021 $ — $ 3,985 $ (1,877) $ (619) $ 1,489 $ 353 $ 1,842 For the three months ended March 31, 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 December 31, 2020 $ — $ 3,980 $ (1,946) $ (582) $ 1,452 $ 345 $ 1,797 Net income (loss) — — 69 — 69 18 87 Foreign currency translation adjustments — — — (26) (26) (4) (30) Realized and unrealized gains (losses) on derivatives — — — (11) (11) — (11) Dividends attributable to noncontrolling interests — — — — — (7) (7) Share based compensation and other — 5 — — 5 1 6 Adjustments from adoption of a new standard — — — — — — — Balance at March 31, 2021 $ — $ 3,985 $ (1,877) $ (619) $ 1,489 $ 353 $ 1,842
Schedule of AOCI	The following table presents changes in AOCI attributable to Adient: Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Foreign currency translation adjustments Balance at beginning of period $ (600) $ (579) $ (617) $ (634) Aggregate adjustment for the period, net of tax 8 (26) 25 29 Balance at end of period $ (592) $ (605) $ (592) $ (605) Realized and unrealized gains (losses) on derivatives Balance at beginning of period $ (10) $ — $ (8) $ (28) Current period changes in fair value, net of tax 6 (10) 5 15 Reclassification to income, net of tax (2) (1) (3) 2 Balance at end of period $ (6) $ (11) $ (6) $ (11) Pension and postretirement plans Balance at beginning of period $ (2) $ (3) $ (2) $ (3) Balance at end of period $ (2) $ (3) $ (2) $ (3) Accumulated other comprehensive income (loss), end of period $ (600) $ (619) $ (600) $ (619)
Schedule of Changes in Redeemable Noncontrolling Interest	The following table presents changes in the redeemable noncontrolling interests: Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Beginning balance $ 41 $ 42 $ 240 $ 43 Net income 9 7 22 13 Dividends (2) — (33) (14) Change in redeemable noncontrolling interest — — (186) — Foreign currency translation adjustments — (5) 5 2 Ending balance $ 48 $ 44 $ 48 $ 44

Retirement Plans (Tables)

Retirement Plans (Tables)	6 Months Ended
	Mar. 31, 2022
Retirement Benefits [Abstract]
Schedule of Net Periodic Benefit Cost	The following table contains the components of net periodic benefit cost: Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Service cost $ 2 $ 2 $ 4 $ 4 Interest cost 3 2 6 4 Expected return on plan assets (4) (4) (8) (8) Net periodic benefit cost $ 1 $ — $ 2 $ —

Restructuring and Impairment _2

Restructuring and Impairment Costs (Tables)	6 Months Ended
	Mar. 31, 2022
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Reserve	The restructuring actions are expected to be substantially completed within fiscal 2022. (in millions) Employee Severance and Termination Benefits Total Original reserve $ 7 $ 7 Utilized—cash (2) (2) Balance at March 31, 2022 $ 5 $ 5 (in millions) Employee Severance and Termination Benefits Total Balance at September 30, 2021 $ 22 $ 22 Utilized—cash (12) (12) Noncash adjustment—other (1) (1) Balance at March 31, 2022 $ 9 $ 9 The following table summarizes the changes in Adient's 2020 Plan reserve: (in millions) Employee Severance and Termination Benefits Currency Translation Total Balance at September 30, 2021 $ 75 $ 2 $ 77 Utilized—cash (20) — (20) Noncash adjustment—underspend/other (7) (1) (8) Balance at March 31, 2022 $ 48 $ 1 $ 49 The following table summarizes the changes in Adient's 2019 Plan reserve: (in millions) Employee Severance and Termination Benefits Currency Translation Total Balance at September 30, 2021 $ 8 $ 1 $ 9 Utilized—cash (3) — (3) Noncash adjustment—underspend/other (1) — (1) Balance at March 31, 2022 $ 4 $ 1 $ 5

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Mar. 31, 2022
Segment Reporting [Abstract]
Schedule of Financial Information for Reportable Segments	Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Net Sales Americas $ 1,596 $ 1,644 $ 3,094 $ 3,381 EMEA 1,218 1,636 2,448 3,240 Asia 723 588 1,507 1,142 Eliminations (31) (49) (63) (96) Total net sales $ 3,506 $ 3,819 $ 6,986 $ 7,667 Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Adjusted EBITDA Americas $ 46 $ 64 $ 55 $ 196 EMEA 30 141 73 255 Asia 105 121 219 272 Corporate-related costs (1) (22) (23) (42) (42) Restructuring and impairment costs (2) (4) (5) (8) (12) Purchase accounting amortization (3) (13) (10) (27) (21) Restructuring related charges (4) (3) (2) (4) (6) Gain on sale / (impairment) of nonconsolidated partially-owned affiliates (5) (9) 33 (9) 33 Depreciation (76) (69) (151) (139) Stock based compensation (4) (13) (14) (26) Other items (6) (4) (7) (6) 2 Earnings (loss) before interest and income taxes 46 230 86 512 Net financing charges (83) (110) (133) (169) Other pension income (expense) 1 2 2 4 Income (loss) before income taxes $ (36) $ 122 $ (45) $ 347 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. Also, during the three months ended March 31, 2022, an impairment charge of $2 million was recorded related to net assets in Russia, and during the six months ended March 31, 2022 and 2021, a held-for-sale impairment charge of $7 million and $8 million, respectively, was recorded in EMEA. (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 three and six months ended March 31, 2022 both reflect $3 million and $6 million of non-cash impairments of certain of Adient's investments in nonconsolidated partially-owned affiliates in China and South Africa, respectively. The three and six months ended March 31, 2021 reflects a pre-tax gain of $33 million on the sale of Adient's interest in SJA. Refer to Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements for additional information. (6) The three months ended March 31, 2022 reflects $3 million of transaction costs, $2 million of loss on finalization of asset sale in Turkey, and $1 million of write off of accounts receivable associated with Russia, partially offset by $1 million of indirect tax recoveries in Brazil and $1 million of insurance recoveries for Malaysia flooding. The six months ended March 31, 2022 reflects an incremental $2 million of transaction costs. The three months ended March 31, 2021 reflects $7 million of transaction costs. The six months ended March 31, 2021 reflects a one-time gain of $8 million associated with retrospective recoveries of Brazil indirect tax credits resulting from a favorable court ruling, a $5 million gain on previously held interest at YFAS in an affiliate, and $11 million of transaction costs.
Schedule of Reconciliation of Other Significant Reconciling Items from Segments to Consolidated	Revenue by geographic area is as follows: Net Sales Three Months Ended Six Months Ended (in millions) 2022 2021 2022 2021 Americas United States $ 1,444 $ 1,486 $ 2,775 $ 3,034 Mexico 587 584 1,128 1,225 Other Americas 87 82 178 174 Regional elimination (522) (508) (987) (1,052) 1,596 1,644 3,094 3,381 EMEA Germany 246 315 479 629 Czech Republic 233 350 500 688 Other EMEA 1,101 1,389 2,140 2,774 Regional elimination (362) (418) (671) (851) 1,218 1,636 2,448 3,240 Asia Thailand 134 139 269 244 China 316 165 730 354 Japan 89 103 124 192 Other Asia 191 186 397 363 Regional elimination (7) (5) (13) (11) 723 588 1,507 1,142 Inter-segment elimination (31) (49) (63) (96) Total $ 3,506 $ 3,819 $ 6,986 $ 7,667

Nonconsolidated Partially-Own_2

Nonconsolidated Partially-Owned Affiliates (Tables)	6 Months Ended
	Mar. 31, 2022
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: Six Months Ended (in millions) 2022 2021 Income statement data: Net sales $ 2,124 $ 4,822 Gross profit $ 213 $ 534 Net income $ 102 $ 326 Net income attributable to the entity $ 101 $ 324

Related Party Transactions (Tab

Related Party Transactions (Tables)	6 Months Ended
	Mar. 31, 2022
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 Six Months Ended (in millions) 2022 2021 2022 2021 Net sales to related parties Net sales $ 66 $ 69 $ 122 $ 139 Purchases from related parties Cost of sales 107 148 203 294 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) March 31, September 30, Accounts receivable due from related parties Accounts receivable $ 37 $ 30 Accounts payable due to related parties Accounts payable 54 41

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details) - entity	Mar. 31, 2022	Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of VIE entities	2	2

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Carrying Amounts and Classifications of Assets and Liabilities for Consolidated VIEs (Details) - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021
Variable Interest Entity [Line Items]
Current assets	$ 4,317	$ 5,086
Total assets	9,854	10,778
Current liabilities	3,658	3,511
Noncurrent liabilities	3,523	4,309
VIEs
Variable Interest Entity [Line Items]
Current assets	213	158
Noncurrent assets	101	88
Total assets	314	246
Current liabilities	221	143
Noncurrent liabilities	14	8
Total liabilities	$ 235	$ 151

Basis of Presentation and Sum_6

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Computation of Basic and Diluted Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Numerator:
Net income (loss) attributable to Adient	$ (81)	$ 69	$ (135)	$ 219
Denominator:
Shares outstanding (in shares)	94.8	94.2	94.7	94.1
Effect of dilutive securities (in shares)	0	1.8	0	1.3
Diluted shares (in shares)	94.8	96	94.7	95.4
Earnings (loss) per share:
Basic (in usd per share)	$ (0.85)	$ 0.73	$ (1.43)	$ 2.33
Diluted (in usd per share)	$ (0.85)	$ 0.72	$ (1.43)	$ 2.30

Acquisitions and Divestitures -

Acquisitions and Divestitures - Acquisitions (Details) ¥ in Millions, ¥ in Millions, $ in Millions

Oct. 31, 2021

Sep. 30, 2021USD ($)

Sep. 30, 2021CNY (¥)

Apr. 01, 2021USD ($)

Mar. 31, 2021USD ($)

Mar. 12, 2021USD ($)

Mar. 12, 2021CNY (¥)

Apr. 30, 2022USD ($)

Apr. 30, 2022JPY (¥)

Mar. 31, 2022USD ($)

Jan. 31, 2022USD ($)

Dec. 31, 2021USD ($)

Dec. 31, 2021CNY (¥)

Nov. 30, 2021USD ($)

Mar. 31, 2022USD ($)

Dec. 31, 2021USD ($)

Jun. 30, 2021USD ($)

Jun. 30, 2021CNY (¥)

Mar. 31, 2021USD ($)

Sep. 30, 2022venture

Mar. 31, 2022USD ($)

Mar. 31, 2021USD ($)

Sep. 30, 2021USD ($)

Business Acquisition [Line Items]

Proceeds from business divestitures

$ 740

$ 19

Non-cash impairment charges

11

10

Gain (loss) on sale of investment

(8)

33

Net sales

$ 3,506

$ 3,819

6,986

7,667

Assets held for sale

$ 49

$ 0

0

0

$ 49

EMEA

Business Acquisition [Line Items]

Non-cash impairment charges

7

8

Customer Relationships And Patented Technologies

Business Acquisition [Line Items]

Useful life

10 years

10 years

Minimum | Customer Relationships And Patented Technologies

Business Acquisition [Line Items]

Useful life

3 years

3 years

Maximum | Customer Relationships And Patented Technologies

Business Acquisition [Line Items]

Useful life

12 years

12 years

CQYFAS

Business Acquisition [Line Items]

Net purchase consideration

$ 271

Acquisition of businesses, net of cash acquired

211

Cash acquired

60

CQADNT

Business Acquisition [Line Items]

Acquisition of businesses, net of cash acquired

203

Cash acquired

55

Intangible assets

234

234

LFADNT

Business Acquisition [Line Items]

Acquisition of businesses, net of cash acquired

8

Cash acquired

5

Intangible assets

6

6

YFAT | Subsequent event

Business Acquisition [Line Items]

Business combination, deposit to acquire interest in joint venture

$ 6

¥ 37

Percent of total consideration

50.00%

50.00%

Percent of price paid at closing

50.00%

50.00%

Russia | EMEA

Business Acquisition [Line Items]

Non-cash impairment charges

2

Asset impairment charge and allowance for credit loss

3

Allowance for doubtful accounts

1

Net sales

7

Foreign currency transaction loss

5

France And Turkey

Business Acquisition [Line Items]

Non-cash impairment charge

9

Assets held for sale

$ 11

$ 11

Turkey

Business Acquisition [Line Items]

Proceeds from sale of property held-for-sale

10

$ 36

$ 46

Turkey | Selling, general and administrative

Business Acquisition [Line Items]

Loss on sale of asset

2

Yanfeng

Business Acquisition [Line Items]

License revenue payment

$ 59

¥ 385

KEIPER | YFAT | Subsequent event

Business Acquisition [Line Items]

Net purchase consideration

$ 24

¥ 150

Entities in China and Properties in U.S. | Assets Held For Sale

Business Acquisition [Line Items]

Non-cash impairment charge

$ 7

Rate of return

Business Acquisition [Line Items]

Measurement input

0.135

0.135

YFAS

Business Acquisition [Line Items]

Proceeds from divestiture of interest in joint venture

$ 519

¥ 3,446

1,210

8,064

$ 691

¥ 4,618

Potential payments to acquire Interest in joint venture

271

1,754

Proceeds from sale of limited partnership investments

$ 41

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

CQADNT | The Boxun Agreement

Business Acquisition [Line Items]

Proceeds from divestiture of interest in joint venture

200

$ 32

$ 185

$ 15

Net cash payment | ¥

194

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

Two Joint Ventures | Yanfeng

Business Acquisition [Line Items]

Non-cash impairment on investment

$ 3

Two Joint Ventures | Yanfeng | Forecast

Business Acquisition [Line Items]

Proceeds from sale of equity method investments

$ 3

Two Joint Ventures | Yanfeng | Subsequent event | Forecast

Business Acquisition [Line Items]

Investment ownership

25.00%

Number of joint ventures transferred | venture

2

SJA

Business Acquisition [Line Items]

Proceeds from divestiture of interest in joint venture

$ 53

$ 58

Gain (loss) on sale of investment

$ 33

$ 33

Yanfeng | YFAS

Business Acquisition [Line Items]

Investment ownership

50.01%

50.01%

Yanfeng | AYM

Business Acquisition [Line Items]

Investment ownership

50.00%

50.00%

YFAS

Business Acquisition [Line Items]

Distributed earnings

$ 199

¥ 1,359

$ 635

¥ 4,168

Dividends and interest paid

$ 436

¥ 2,809

Adient | AYM

Business Acquisition [Line Items]

Investment ownership

50.00%

50.00%

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%

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%

Boxun | CQYFAS | The Boxun Agreement

Business Acquisition [Line Items]

Ownership interest

25.00%

25.00%

SJA

Business Acquisition [Line Items]

Ownership interest

50.00%

Acquisitions and Divestitures_2

Acquisitions and Divestitures - Fair Value Allocation (Details) - USD ($) $ in Millions	Sep. 30, 2021	Mar. 31, 2022
Business Acquisition [Line Items]
Goodwill	$ 2,212	$ 2,198
CQADNT
Business Acquisition [Line Items]
Cash	55
Accounts receivable	296
Inventory	37
Property, plant and equipment	86
Other assets	46
Goodwill	180
Intangible assets	234
Accounts payable	(252)
Other liabilities	(127)
Subtotal	555
Less: Interest already owned	103
Less: Redeemable noncontrolling interest	194
Total purchase consideration	258
Less: cash acquired	55
Net cash paid	203
LFADNT
Business Acquisition [Line Items]
Cash	5
Accounts receivable	2
Inventory	5
Property, plant and equipment	8
Other assets	2
Goodwill	8
Intangible assets	6
Accounts payable	(19)
Other liabilities	(4)
Subtotal	13
Less: Interest already owned	0
Less: Redeemable noncontrolling interest	0
Total purchase consideration	13
Less: cash acquired	5
Net cash paid	$ 8

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 786	$ 750
Work-in-process	25	29
Finished goods	187	197
Inventories	$ 998	$ 976

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Goodwill (Details) $ in Millions	6 Months Ended
	Mar. 31, 2022USD ($)
Goodwill [Roll Forward]
Balance at September 30, 2021	$ 2,212
Currency translation and other	(14)
Balance at March 31, 2022	2,198
Americas
Goodwill [Roll Forward]
Balance at September 30, 2021	607
Currency translation and other	4
Balance at March 31, 2022	611
EMEA
Goodwill [Roll Forward]
Balance at September 30, 2021	354
Currency translation and other	(14)
Balance at March 31, 2022	340
Asia
Goodwill [Roll Forward]
Balance at September 30, 2021	1,251
Currency translation and other	(4)
Balance at March 31, 2022	$ 1,247

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Intangible Assets (Details) - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 787	$ 785
Accumulated Amortization	(250)	(230)
Net	537	555
Patented technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	88	86
Accumulated Amortization	(24)	(19)
Net	64	67
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	654	649
Accumulated Amortization	(196)	(178)
Net	458	471
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	21	26
Accumulated Amortization	(18)	(21)
Net	3	5
Miscellaneous
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	24	24
Accumulated Amortization	(12)	(12)
Net	$ 12	$ 12

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangibles	$ 26	$ 19

Product Warranties - Schedule o

Product Warranties - Schedule of Product Warranty Liability (Details) - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance at beginning of period	$ 23	$ 24
Accruals for warranties issued during the period	5	4
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)	(4)
Balance at end of period	$ 23	$ 23

Leases - Lease Cost (Details)

Leases - Lease Cost (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Leases [Abstract]
Operating lease cost	$ 28	$ 32	$ 58	$ 62
Short-term lease cost	7	6	12	12
Total lease cost	$ 35	$ 38	$ 70	$ 74

Leases - Schedule of Operating

Leases - Schedule of Operating Lease Right of Use Assets and Operating Lease Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021
Leases [Abstract]
Operating lease right-of-use assets	$ 304	$ 335
Operating lease liabilities - current	86	89
Operating lease liabilities - noncurrent	218	246
Present value of lease liabilities	$ 304	$ 335
Weighted average remaining lease term:
Operating leases	6 years	6 years
Weighted average discount rate:
Operating leases	5.40%	5.20%
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other noncurrent assets	Other noncurrent assets
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]	Other Liabilities, Noncurrent	Other Liabilities, Noncurrent

Leases - Schedule of Operatin_2

Leases - Schedule of Operating Lease Liabilities and Minimum Payments (Details) - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021
Operating leases
2022 (excluding the six months ended March 31, 2022)	$ 72
2023	84
2024	63
2025	45
2026	30
Thereafter	80
Total lease payments	374
Less: imputed interest	(70)
Present value of lease liabilities	$ 304	$ 335

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Right-of-use assets obtained in exchange for lease obligations:
Operating leases (non-cash activity)	$ 18	$ 69
Operating cash flows:
Cash paid for amounts included in the measurement of lease liabilities	$ 58	$ 65

Debt and Financing Arrangemen_3

Debt and Financing Arrangements - Schedule of Long-term Debt (Details) - USD ($) $ in Millions	6 Months Ended
	Mar. 31, 2022	Feb. 28, 2022	Sep. 30, 2021	Sep. 30, 2020
Long-term debt:
Finance lease obligations	$ 1		$ 1
Less: debt issuance costs	(22)		(32)
Gross long-term debt	2,927		3,679
Less: current portion	161		167
Net long-term debt	2,766		3,512
Short-term debt:
Other bank borrowings	9		17
Total short-term debt	$ 9		17
EURIBOR
Short-term debt:
Basis spread	1.58%
Term Loan B - LIBOR plus 3.25% due in 2028
Long-term debt:
Long-term debt, gross	$ 993		998
Term Loan B - LIBOR plus 3.25% due in 2028 | LIBOR
Short-term debt:
Interest rate	3.25%
Unsecured Debt | 4.875% Notes due in 2026
Long-term debt:
Long-term debt, gross	$ 795		795	$ 797
Short-term debt:
Interest rate	4.875%
Unsecured Debt | 3.50% Notes due in 2024
Long-term debt:
Long-term debt, gross	$ 918		1,161
Short-term debt:
Interest rate	3.50%	3.50%
Unsecured Debt | 9.00% Notes due in 2025
Long-term debt:
Long-term debt, gross	$ 92		600
Short-term debt:
Interest rate	9.00%
Unsecured Debt | European Investment Bank Loan - EURIBOR plus 1.58% due in 2022
Long-term debt:
Long-term debt, gross	$ 150		$ 156
Unsecured Debt | European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 | EURIBOR
Short-term debt:
Basis spread	1.58%

Debt and Financing Arrangemen_4

Debt and Financing Arrangements - Narrative (Details)	Apr. 20, 2020USD ($)	Feb. 28, 2022USD ($)	Feb. 28, 2022EUR (€)	May 31, 2021USD ($)	Apr. 30, 2021USD ($)	Jun. 30, 2021USD ($)	Mar. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Sep. 30, 2020USD ($)	Mar. 31, 2022USD ($)	Mar. 31, 2021USD ($)	Sep. 30, 2021USD ($)	Mar. 31, 2022EUR (€)	Feb. 28, 2022EUR (€)
Debt Instrument [Line Items]
ABL credit facility springing maturity period										91 days
Total loans outstanding					$ 1,000,000,000
Deferred financing costs										$ 22,000,000		$ 32,000,000
Total interest paid										$ 107,000,000	$ 136,000,000
EURIBOR
Debt Instrument [Line Items]
Basis spread										1.58%
Unsecured Debt
Debt Instrument [Line Items]
Face amount of debt (up to)										$ 150,000,000
Net leverage to EBITDA multiple										4.5
Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity										$ 1,250,000,000
Credit facility expansion										250,000,000
Remaining borrowing capacity										816,000,000
Letters of credit										$ 53,000,000
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
Term Loan B - LIBOR plus 3.25% due in 2028
Debt Instrument [Line Items]
First lien secured net leverage ratio										1.75
Term Loan B - LIBOR plus 3.25% due in 2028 | Term Loan
Debt Instrument [Line Items]
Basis spread										4.25%
Debt instrument term										5 years
Face amount of debt (up to)					$ 214,000,000					$ 800,000,000
Debt periodic payment										1.00%
Step down rate					0.25%					0.25%
Payment for debt amendment costs					$ 7,000,000
Deferred financing costs					$ 8,000,000
Term Loan B - LIBOR plus 3.25% 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 3.25% 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 (up to)										$ 750,000,000
Notes Due in 2026 | Senior Notes
Debt Instrument [Line Items]
Face amount of debt (up to)										$ 800,000,000
Interest rate										7.00%			7.00%
Repurchased face amount						$ 160,000,000	$ 640,000,000				640,000,000
Redemption percentage						103.00%	107.00%
Accrued and unpaid interest						$ 4,000,000	$ 17,000,000				$ 17,000,000
Write off of deferred debt issuance cost							$ 9,000,000
Notes Due in 2026 | Term Loan
Debt Instrument [Line Items]
Deferred financing costs						$ 3,000,000
4.875% Notes due in 2026 | Unsecured Debt
Debt Instrument [Line Items]
Face amount of debt (up to)										$ 900,000,000
Interest rate										4.875%			4.875%
Repayments of unsecured debt									$ 103,000,000			2,000,000
Long-term debt, gross									$ 797,000,000	$ 795,000,000		795,000,000
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 (up to) | €													€ 1,000,000,000
Interest rate		3.50%								3.50%			3.50%	3.50%
Repurchased face amount		$ 198,000,000												€ 177,000,000
Redemption percentage		102.00%	102.00%
Accrued and unpaid interest		$ 19,000,000								$ 918,000,000			€ 823,000,000	€ 17,000,000
Write off of deferred debt issuance cost		$ 1,000,000	€ 1,000,000
Long-term debt, gross										918,000,000		1,161,000,000
European Investment Bank Loan - EURIBOR plus 1.58% due in 2022 | Unsecured Debt
Debt Instrument [Line Items]
Face amount of debt (up to) | €													€ 135,000,000
Repayments of unsecured debt				$ 20,000,000				$ 16,000,000
Long-term debt, gross										$ 150,000,000		156,000,000
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 (up to)	$ 600,000,000
Interest rate		9.00%												9.00%
Repurchased face amount		$ 508,000,000
Redemption percentage		105.875%	105.875%
Accrued and unpaid interest		$ 15,000,000								$ 92,000,000
Write off of deferred debt issuance cost		$ 6,000,000
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%
Long-term debt, gross										$ 92,000,000		$ 600,000,000
North American Subfacility | Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity										950,000,000
European Subfacility | Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity										$ 300,000,000

Debt and Financing Arrangemen_5

Debt and Financing Arrangements - Schedule of Net Financing Charges (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Debt Disclosure [Abstract]
Interest expense, net of capitalized interest costs	$ 39	$ 57	$ 85	$ 116
Banking fees and debt issuance cost amortization	11	10	14	13
Interest income	(1)	(2)	(3)	(4)
Premium paid on repurchase of debt	34	45	34	45
Derivative loss on Yanfeng transaction	0	0	3	0
Net foreign exchange	0	0	0	(1)
Net financing charges	$ 83	$ 110	$ 133	$ 169

Derivative Instruments and He_3

Derivative Instruments and Hedging Activities - Narrative (Details) € in Millions	3 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2021USD ($)	Mar. 31, 2022EUR (€)instrument	Mar. 31, 2022USD ($)instrument	Mar. 31, 2022CNY (¥)instrument	Feb. 28, 2022	Sep. 30, 2021USD ($)
Derivative [Line Items]
Percentage of foreign exchange rate exposure hedged, minimum			70.00%	70.00%	70.00%
Percentage of foreign exchange rate exposure hedged, maximum			90.00%	90.00%	90.00%
Cash collateral received				$ 0			$ 0
Cash collateral pledged				$ 0			$ 0
3.50% Notes due in 2024 | Unsecured Debt
Derivative [Line Items]
Interest rate			3.50%	3.50%	3.50%	3.50%
Interest rate cap
Derivative [Line Items]
Number of instruments held | instrument			2	2	2
Notional amount of derivative asset				$ 200,000,000
Foreign currency exchange derivatives
Derivative [Line Items]
Notional amount of derivative asset				$ 23,000,000	¥ 150,000,000
Net Investment Hedging | Cross-currency interest rate swaps | Japan
Derivative [Line Items]
Number of instruments held | instrument			0	0	0
Net Investment Hedging | Foreign currency exchange derivatives
Derivative [Line Items]
Effective portion of pretax gains (loss) related to net investment hedges	$ 12,000,000	$ 64,000,000
Gains (losses) reclassified into income for net investment hedges	0	0
Cash Flow Hedging
Derivative [Line Items]
Ineffectiveness recognized from cash flow hedges	$ 0	$ 0
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | 3.50% Notes due in 2024 | Unsecured Debt
Derivative [Line Items]
Notional value of derivative liability			€ 823	$ 918,000,000
Interest rate			3.50%	3.50%	3.50%

Derivative Instruments and He_4

Derivative Instruments and Hedging Activities - Schedule of Fair Values of Derivative Instruments and Other Amounts (Details) - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021
Foreign currency exchange derivatives | Other current assets
Derivatives, Fair Value [Line Items]
Derivative asset	$ 16	$ 8
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	13	24
Foreign currency exchange derivatives | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability	3	4
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Derivative asset	11	8
Derivative liability	934	1,176
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Long-term debt
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	918	1,161
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	11	8
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	13	11
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other noncurrent liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, noncurrent	3	4
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Derivative asset	6	1
Derivative liability	0	13
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	5	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	1
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives | Other current liabilities
Derivatives, Fair Value [Line Items]
Derivative liability, current	0	13
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

Derivative Instruments and He_5

Derivative Instruments and Hedging Activities - Schedule of Gross and Net Amounts of Derivative Instruments and Other Amounts (Details) - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Gross amount recognized, asset	$ 17	$ 9
Gross amount eligible for offsetting, asset	(10)	(9)
Net amount, asset	7	0
Gross amount recognized, liability	934	1,189
Gross amount eligible for offsetting, liability	(10)	(9)
Net amount, liability	$ 924	$ 1,180

Derivative Instruments and He_6

Derivative Instruments and Hedging Activities - Schedule of Effective Portion of Pretax Gains (Losses) (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Derivative Instruments, Gain (Loss) [Line Items]
Total	$ (4)	$ (2)	$ (18)	$ 0
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	(2)	1	(2)
Foreign currency exchange derivatives | Net financing charges
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on foreign currency exchange derivatives not designated as hedging instrument	(4)	0	(19)	2
Foreign currency exchange derivatives | Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Foreign currency exchange derivatives	8	(11)	6	19
Foreign currency exchange derivatives | Cash Flow Hedging | Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Effective portion of pretax gain (loss) reclassified from AOCI into income	$ 2	$ 2	$ 3	$ (3)

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of the Fair Value Hierarchy for Assets and Liabilities (Details) - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	$ 17	$ 9
Total liabilities	16	28
Other current assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	16	8
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		1
Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	13	24
Other current liabilities | Cross-currency interest rate swaps
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability		0
Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	3	4
Quoted Prices in Active Markets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	0	0
Total liabilities	0	0
Quoted Prices in Active Markets (Level 1) | Other current assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Quoted Prices in Active Markets (Level 1) | Other noncurrent assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0
Quoted Prices in Active Markets (Level 1) | Other noncurrent assets | Interest rate cap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		0
Quoted Prices in Active Markets (Level 1) | Other 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
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	17	9
Total liabilities	16	28
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	16	8
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		1
Significant Other Observable Inputs (Level 2) | Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	13	24
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
Significant Other Observable Inputs (Level 2) | Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	3	4
Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	0	0
Total liabilities	0	0
Significant Unobservable Inputs (Level 3) | Other current assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0	0
Significant Unobservable Inputs (Level 3) | Other noncurrent assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0
Significant Unobservable Inputs (Level 3) | Other noncurrent assets | Interest rate cap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		0
Significant Unobservable Inputs (Level 3) | Other 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
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)	Mar. 31, 2022CNY (¥)instrument	Mar. 31, 2022USD ($)instrument	Sep. 30, 2021USD ($)
Interest rate cap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of instruments held	2	2
Notional amount of derivative asset | $		$ 200,000,000
Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Notional amount of derivative asset	¥ 150,000,000	$ 23,000,000
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	0	0
Net Investment Hedging | Cross-currency interest rate swaps | China
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of instruments held	1	1
Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of long-term debt | $		$ 2,900,000,000	$ 3,800,000,000

Equity and Noncontrolling Int_3

Equity and Noncontrolling Interests - Schedule of Stockholders Equity (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	$ 2,679	$ 1,797	$ 2,718	$ 1,535
Net income (loss)	(69)	87	(112)	254
Foreign currency translation adjustments	9	(30)	28	35
Realized and unrealized gains (losses) on derivatives	4	(11)	2	17
Dividends attributable to noncontrolling interests	(8)	(7)	(16)	(11)
Purchase of subsidiary shares from noncontrolling interest			0
Share based compensation and other	10	6	5	12
Stockholders' equity, ending balance	2,625	1,842	2,625	1,842
Adjustments from adoption of a new standard
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance		0		0
Shareholders' Equity Attributable to Adient
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	2,344	1,452	2,376	1,213
Net income (loss)	(81)	69	(135)	219
Foreign currency translation adjustments	8	(26)	25	29
Realized and unrealized gains (losses) on derivatives	4	(11)	2	17
Purchase of subsidiary shares from noncontrolling interest			12
Share based compensation and other	10	5	5	11
Stockholders' equity, ending balance	2,285	1,489	2,285	1,489
Shareholders' Equity Attributable to Adient | Adjustments from adoption of a new standard
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance		0		0
Ordinary Shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	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	3,998	3,980	3,991	3,974
Purchase of subsidiary shares from noncontrolling interest			12
Share based compensation and other	10	5	5	11
Stockholders' equity, ending balance	4,008	3,985	4,008	3,985
Additional Paid-in Capital | Adjustments from adoption of a new standard
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance		0		0
Retained Earnings (Accumulated Deficit)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	(1,042)	(1,946)	(988)	(2,096)
Net income (loss)	(81)	69	(135)	219
Stockholders' equity, ending balance	(1,123)	(1,877)	(1,123)	(1,877)
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	(612)	(582)	(627)	(665)
Foreign currency translation adjustments	8	(26)	25	29
Realized and unrealized gains (losses) on derivatives	4	(11)	2	17
Stockholders' equity, ending balance	(600)	(619)	(600)	(619)
Shareholders' Equity Attributable to Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	335	345	342	322
Net income (loss)	12	18	23	35
Foreign currency translation adjustments	1	(4)	3	6
Dividends attributable to noncontrolling interests	(8)	(7)	(16)	(11)
Purchase of subsidiary shares from noncontrolling interest			(12)
Share based compensation and other	0	1	0	1
Stockholders' equity, ending balance	$ 340	$ 353	$ 340	$ 353

Equity and Noncontrolling Int_4

Equity and Noncontrolling Interests - Schedule of AOCI (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	$ 2,679	$ 1,797	$ 2,718	$ 1,535
Aggregate adjustment for the period, net of tax	13	(46)	35	54
Stockholders' equity, ending balance	2,625	1,842	2,625	1,842
Accumulated Other Comprehensive Income (Loss)
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(612)	(582)	(627)	(665)
Stockholders' equity, ending balance	(600)	(619)	(600)	(619)
Foreign currency translation adjustments
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(600)	(579)	(617)	(634)
Aggregate adjustment for the period, net of tax	8	(26)	25	29
Stockholders' equity, ending balance	(592)	(605)	(592)	(605)
Realized and unrealized gains (losses) on derivatives
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(10)	0	(8)	(28)
Current period changes in fair value, net of tax	6	(10)	5	15
Reclassification to income, net of tax	(2)	(1)	(3)	2
Stockholders' equity, ending balance	(6)	(11)	(6)	(11)
Pension and postretirement plans
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(2)	(3)	(2)	(3)
Stockholders' equity, ending balance	$ (2)	$ (3)	$ (2)	$ (3)

Equity and Noncontrolling Int_5

Equity and Noncontrolling Interests - Schedule of Changes in Redeemable Noncontrolling Interest (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance			$ 342
Dividends	$ (8)	$ (7)	(16)	$ (11)
Ending balance	340		340
Redeemable Noncontrolling Interest
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance	41	42	240	43
Net income	9	7	22	13
Dividends	(2)	0	(33)	(14)
Change in redeemable noncontrolling interest	0	0	(186)	0
Foreign currency translation adjustments	0	(5)	5	2
Ending balance	$ 48	$ 44	$ 48	$ 44

Retirement Plans - Schedule of

Retirement Plans - Schedule of Net Periodic Benefit Cost (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Retirement Benefits [Abstract]
Service cost	$ 2	$ 2	$ 4	$ 4
Interest cost	3	2	6	4
Expected return on plan assets	(4)	(4)	(8)	(8)
Net periodic benefit cost	$ 1	$ 0	$ 2	$ 0

Restructuring and Impairment _3

Restructuring and Impairment Costs - Narrative (Details) employee in Thousands, $ in Millions	Mar. 31, 2022USD ($)employeeplant	Mar. 31, 2022USD ($)employee	Mar. 31, 2021USD ($)	Mar. 31, 2022USD ($)employee	Mar. 31, 2021USD ($)	Sep. 30, 2021USD ($)	Sep. 30, 2020USD ($)
Restructuring Cost and Reserve [Line Items]
Noncash adjustment—underspend/other							$ 20
Restructuring reserve	$ 73	$ 73		$ 73		$ 115
Restructuring and impairment costs		$ 4	$ 5	$ 8	$ 12
Number of positions eliminated to date | employee	15	15		15
Number of positions eliminated | employee	14
Number of plants expected to close | plant	26
Number of plants closed | plant	20
2022 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs	$ 7	$ 7		$ 7
Noncash adjustment—underspend/other				8
Restructuring reserve	5	5		5		7
Utilized—cash				2
2021 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs						27
Noncash adjustment—underspend/other				(1)		16
Restructuring reserve	9	9		9		22
Utilized—cash				12
2021 Restructuring Plan | EMEA
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs						23
2021 Restructuring Plan | Americas
Restructuring Cost and Reserve [Line Items]
Restructuring reserve						3
2021 Restructuring Plan | Asia
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs						1
2020 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Noncash adjustment—underspend/other				(8)
Restructuring reserve	49	49		49		$ 77
Restructuring and impairment costs							205
Utilized—cash				20
2020 Restructuring Plan | EMEA
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs							175
2020 Restructuring Plan | Americas
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs							20
2020 Restructuring Plan | Asia
Restructuring Cost and Reserve [Line Items]
Restructuring and impairment costs							$ 10
Restructuring Plan 2018, 2017, 2016
Restructuring Cost and Reserve [Line Items]
Utilized—cash				1
2018 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	2	2		2
2017 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	2	2		2
2016 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring reserve	$ 1	$ 1		$ 1

Restructuring and Impairment _4

Restructuring and Impairment Costs - Changes in Reserve (Details) - USD ($) $ in Millions	6 Months Ended	12 Months Ended
	Mar. 31, 2022	Sep. 30, 2021	Sep. 30, 2020
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	$ 115
Noncash adjustment—underspend/other			$ 20
Restructuring reserve ending balance	73	$ 115
2022 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	7
Utilized—cash	(2)
Noncash adjustment—underspend/other	8
Restructuring reserve ending balance	5	7
2021 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	22
Utilized—cash	(12)
Noncash adjustment—underspend/other	(1)	16
Restructuring reserve ending balance	9	22
2020 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	77
Utilized—cash	(20)
Noncash adjustment—underspend/other	(8)
Restructuring reserve ending balance	49	77
2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	9
Utilized—cash	(3)
Noncash adjustment—underspend/other	(1)
Restructuring reserve ending balance	5	9
Employee Severance and Termination Benefits | 2022 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	7
Utilized—cash	(2)
Restructuring reserve ending balance	5	7
Employee Severance and Termination Benefits | 2021 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	22
Utilized—cash	(12)
Noncash adjustment—underspend/other	(1)
Restructuring reserve ending balance	9	22
Employee Severance and Termination Benefits | 2020 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	75
Utilized—cash	(20)
Noncash adjustment—underspend/other	(7)
Restructuring reserve ending balance	48	75
Employee Severance and Termination Benefits | 2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	8
Utilized—cash	(3)
Noncash adjustment—underspend/other	(1)
Restructuring reserve ending balance	4	8
Currency Translation | 2020 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	2
Utilized—cash	0
Noncash adjustment—underspend/other	(1)
Restructuring reserve ending balance	1	2
Currency Translation | 2019 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	1
Utilized—cash	0
Noncash adjustment—underspend/other	0
Restructuring reserve ending balance	$ 1	$ 1

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Mar. 31, 2022	Dec. 31, 2021	Mar. 31, 2021	Dec. 31, 2020	Mar. 31, 2022	Mar. 31, 2021
Income Tax Contingency [Line Items]
Income tax provision (benefit)	$ 24		$ 28		$ 45	$ 80
Effective tax rate	67.00%		23.00%		100.00%	23.00%
Unrecognized tax benefits	$ 486				$ 486
Unrecognized tax benefits that would impact effective tax rate	129				129
Net accrued interest	21				21
Interest and penalties accrued	2				4
Gain (loss) on sale of investment					$ (8)	$ 33
SJA
Income Tax Contingency [Line Items]
Gain (loss) on sale of investment			$ 33			$ 33
Tax on gain on disposal of equity method investment			$ 5
Foreign Tax Authority | Secretariat of the Federal Revenue Bureau of Brazil
Income Tax Contingency [Line Items]
Income tax provision (benefit)				$ 3
Indirect foreign tax credit		$ 3
Retrospective recoveries of Brazil indirect tax credits				$ 8
Foreign Tax Authority | State Administration of Taxation, China
Income Tax Contingency [Line Items]
Tax benefit from temporary indirect tax rate reduction	$ 4

Segment Information (Details)

Segment Information (Details) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 31, 2022USD ($)	Mar. 31, 2021USD ($)	Mar. 31, 2022USD ($)segment	Mar. 31, 2021USD ($)	Sep. 30, 2021USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment			3
Net sales	$ 3,506	$ 3,819	$ 6,986	$ 7,667
Corporate-related costs	(4)	(7)	(6)	2
Restructuring and impairment costs	(4)	(5)	(8)	(12)
Purchase accounting amortization	(13)	(10)	(27)	(21)
Restructuring related charges	(3)	(2)	(4)	(6)
Gain on sale / (impairment) of nonconsolidated partially-owned affiliates	(9)	33	(9)	33
Depreciation	(76)	(69)	(151)	(139)
Stock based compensation	(4)	(13)	(14)	(26)
Earnings (loss) before interest and income taxes	46	230	86	512
Net financing charges	(83)	(110)	(133)	(169)
Other pension income (expense)	1	2	2	4
Income (loss) before income taxes	(36)	122	(45)	347
Non-cash impairment charges			11	10
Pre-tax gain			(8)	33
Integration-related costs	3	7	2	11
Russia
Segment Reporting Information [Line Items]
Write-off	1
Turkey | Selling, general and administrative
Segment Reporting Information [Line Items]
Loss on sale of asset	2
BRAZIL
Segment Reporting Information [Line Items]
Income tax recoveries	1
One-time gain				8
MALAYSIA
Segment Reporting Information [Line Items]
Insurance recoveries	1
South Africa
Segment Reporting Information [Line Items]
Impairment of nonconsolidated partially-owned affiliate	3		6
YFAS
Segment Reporting Information [Line Items]
Gain on previously held interest				5
SJA
Segment Reporting Information [Line Items]
Pre-tax gain		33		33
EMEA
Segment Reporting Information [Line Items]
Non-cash impairment charges			7	8
EMEA | Russia
Segment Reporting Information [Line Items]
Net sales					$ 7
Non-cash impairment charges	2
Operating Segments | Americas
Segment Reporting Information [Line Items]
Net sales	1,596	1,644	3,094	3,381
Adjusted EBITDA	46	64	55	196
Operating Segments | EMEA
Segment Reporting Information [Line Items]
Net sales	1,218	1,636	2,448	3,240
Adjusted EBITDA	30	141	73	255
Operating Segments | Asia
Segment Reporting Information [Line Items]
Net sales	723	588	1,507	1,142
Adjusted EBITDA	105	121	219	272
Eliminations
Segment Reporting Information [Line Items]
Net sales	(31)	(49)	(63)	(96)
Corporate-related costs
Segment Reporting Information [Line Items]
Corporate-related costs	$ (22)	$ (23)	$ (42)	$ (42)

Segment Information - Disaggreg

Segment Information - Disaggregation of Revenue by Geographical Market (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Disaggregation of Revenue [Line Items]
Net sales	$ 3,506	$ 3,819	$ 6,986	$ 7,667
Americas
Disaggregation of Revenue [Line Items]
Net sales	1,596	1,644	3,094	3,381
United States
Disaggregation of Revenue [Line Items]
Net sales	1,444	1,486	2,775	3,034
Mexico
Disaggregation of Revenue [Line Items]
Net sales	587	584	1,128	1,225
Other Americas
Disaggregation of Revenue [Line Items]
Net sales	87	82	178	174
EMEA
Disaggregation of Revenue [Line Items]
Net sales	1,218	1,636	2,448	3,240
Germany
Disaggregation of Revenue [Line Items]
Net sales	246	315	479	629
Czech Republic
Disaggregation of Revenue [Line Items]
Net sales	233	350	500	688
Other EMEA
Disaggregation of Revenue [Line Items]
Net sales	1,101	1,389	2,140	2,774
Asia
Disaggregation of Revenue [Line Items]
Net sales	723	588	1,507	1,142
Thailand
Disaggregation of Revenue [Line Items]
Net sales	134	139	269	244
China
Disaggregation of Revenue [Line Items]
Net sales	316	165	730	354
Japan
Disaggregation of Revenue [Line Items]
Net sales	89	103	124	192
Other Asia
Disaggregation of Revenue [Line Items]
Net sales	191	186	397	363
Inter-segment elimination
Disaggregation of Revenue [Line Items]
Net sales	(31)	(49)	(63)	(96)
Inter-segment elimination | Americas
Disaggregation of Revenue [Line Items]
Net sales	(522)	(508)	(987)	(1,052)
Inter-segment elimination | EMEA
Disaggregation of Revenue [Line Items]
Net sales	(362)	(418)	(671)	(851)
Inter-segment elimination | Asia
Disaggregation of Revenue [Line Items]
Net sales	$ (7)	$ (5)	$ (13)	$ (11)

Nonconsolidated Partially-Own_3

Nonconsolidated Partially-Owned Affiliates - (Details) - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Mar. 31, 2022	Mar. 31, 2022	Sep. 30, 2021
Schedule of Equity Method Investments [Line Items]
Investments in partially-owned affiliates	$ 376	$ 376	$ 335
KEIPER
Schedule of Equity Method Investments [Line Items]
Estimated possible claim amount	17	17
Affiliate Of Yangeng | KEIPER
Schedule of Equity Method Investments [Line Items]
Estimated possible claim amount	46	46
South Africa
Schedule of Equity Method Investments [Line Items]
Proceeds from sale of equity method investments	2
Non-cash impairment on investment	$ 3	$ 6

Nonconsolidated Partially-Own_4

Nonconsolidated Partially-Owned Affiliates - Schedule of Operating Information of Nonconsolidated Partially-owned Affiliates (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021
Schedule of Equity Method Investments [Line Items]
Gross profit	$ 178	$ 298	$ 351	$ 639
Equity Method Investment, Nonconsolidated Investee or Group of Investees
Schedule of Equity Method Investments [Line Items]
Net sales			2,124	4,822
Gross profit			213	534
Net income			102	326
Net income attributable to the entity			$ 101	$ 324

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Mar. 31, 2022	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Reserves for environmental liabilities	$ 7	$ 8

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Mar. 31, 2022	Mar. 31, 2021	Mar. 31, 2022	Mar. 31, 2021	Sep. 30, 2021
Related Party Transactions [Abstract]
Net sales to related parties	$ 66	$ 69	$ 122	$ 139
Purchases from related parties	107	$ 148	203	$ 294
Accounts receivable due from related parties	37		37		$ 30
Accounts payable due to related parties	$ 54		$ 54		$ 41