Adient (ADNT) 10-Q 7 Feb 23 2023 Q1 Quarterly report Financial data

Cover

Cover	3 Months Ended
	Dec. 31, 2022 shares
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Dec. 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	3 Dublin Landings
Entity Address, Address Line Two	North Wall Quay
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	95,385,075
Entity Central Index Key	0001670541
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
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
	Dec. 31, 2022	Dec. 31, 2021
Income Statement [Abstract]
Net sales	$ 3,699	$ 3,480
Cost of sales	3,468	3,307
Gross profit	231	173
Selling, general and administrative expenses	138	162
Restructuring and impairment costs	7	4
Equity income (loss)	28	33
Earnings (loss) before interest and income taxes	114	40
Net financing charges	41	50
Other pension expense (income)	9	(1)
Income (loss) before income taxes	64	(9)
Income tax provision (benefit)	31	21
Net income (loss)	33	(30)
Income (loss) attributable to noncontrolling interests	21	24
Net income (loss) attributable to Adient	$ 12	$ (54)
Earnings (loss) per share:
Basic (in usd per share)	$ 0.13	$ (0.57)
Diluted (in usd per share)	$ 0.13	$ (0.57)
Shares used in computing earnings per share:
Basic (in shares)	95.1	94.6
Diluted (in shares)	95.9	94.6

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 33	$ (30)
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	106	24
Realized and unrealized gains (losses) on derivatives	25	(2)
Other comprehensive income (loss)	131	22
Total comprehensive income (loss)	164	(8)
Comprehensive income (loss) attributable to noncontrolling interests	37	31
Comprehensive income (loss) attributable to Adient	$ 127	$ (39)

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Millions	Dec. 31, 2022	Sep. 30, 2022
Assets
Cash and cash equivalents	$ 901	$ 947
Accounts receivable - net	1,755	1,852
Inventories	972	953
Other current assets	459	411
Current assets	4,087	4,163
Property, plant and equipment - net	1,419	1,377
Goodwill	2,128	2,057
Other intangible assets - net	463	467
Investments in partially-owned affiliates	306	286
Assets held for sale	5	11
Other noncurrent assets	865	797
Total assets	9,273	9,158
Liabilities and Shareholders' Equity
Short-term debt	2	3
Current portion of long-term debt	11	11
Accounts payable	2,422	2,478
Accrued compensation and benefits	314	340
Restructuring reserve	45	60
Other current liabilities	624	609
Current liabilities	3,418	3,501
Long-term debt	2,627	2,564
Pension and postretirement benefits	90	88
Other noncurrent liabilities	584	585
Long-term liabilities	3,301	3,237
Commitments and Contingencies (Note 17)
Redeemable noncontrolling interests	45	45
Preferred shares issued, par value $0.001; 100,000,000 shares authorized, Zero shares issued and outstanding at December 31, 2022	0	0
Ordinary shares issued, par value $0.001; 500,000,000 shares authorized, 95,385,075 shares issued and outstanding at December 31, 2022	0	0
Additional paid-in capital	4,018	4,026
Accumulated deficit	(1,096)	(1,108)
Accumulated other comprehensive income (loss)	(730)	(845)
Shareholders' equity attributable to Adient	2,192	2,073
Noncontrolling interests	317	302
Total shareholders' equity	2,509	2,375
Total liabilities and shareholders' equity	$ 9,273	$ 9,158

Consolidated Statements of Fi_2

Consolidated Statements of Financial Position (Parenthetical)	Dec. 31, 2022 $ / shares shares
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)	95,385,075
Common stock, shares outstanding (in shares)	95,385,075

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Operating Activities
Net income (loss) attributable to Adient	$ 12	$ (54)
Income attributable to noncontrolling interests	21	24
Net income (loss)	33	(30)
Adjustments to reconcile net income (loss) to cash provided (used) by operating activities:
Depreciation	69	75
Amortization of intangibles	12	13
Pension and postretirement expense (benefit)	9	1
Pension and postretirement contributions, net	(3)	(5)
Equity in earnings of partially-owned affiliates, net of dividends received (includes purchase accounting amortization of $— and $1, respectively)	(16)	(32)
Derivative loss on the 2021 Yanfeng Transaction	0	3
Deferred income taxes	(1)	(3)
Non-cash impairment charges	0	7
Equity-based compensation	8	10
Other	(3)	2
Changes in assets and liabilities:
Receivables	167	(175)
Inventories	22	26
Other assets	(47)	0
Restructuring reserves	(27)	(24)
Accounts payable and accrued liabilities	(191)	104
Accrued income taxes	12	14
Cash provided (used) by operating activities	44	(14)
Investing Activities
Capital expenditures	(61)	(60)
Sale of property, plant and equipment	15	11
Settlement of derivatives	0	(30)
Advance payment for business acquisitions	(6)	0
Proceeds from business divestitures	3	731
Other	(1)	0
Cash provided (used) by investing activities	(50)	652
Financing Activities
Increase (decrease) in short-term debt	0	(6)
Increase (decrease) in long-term debt	2	0
Repayment of long-term debt	(2)	(2)
Debt financing costs	(7)	0
Dividends paid to noncontrolling interests	(50)	(59)
Share based compensation and other	(12)	(12)
Cash provided (used) by financing activities	(69)	(79)
Effect of exchange rate changes on cash and cash equivalents	29	0
Increase (decrease) in cash and cash equivalents	(46)	559
Cash and cash equivalents at beginning of period	947	1,521
Cash and cash equivalents at end of period	$ 901	$ 2,080

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Statement of Cash Flows [Abstract]
Purchase accounting amortization	$ 0	$ 1

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	3 Months Ended
	Dec. 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 unaudited consolidated financial statements of Adient have been prepared in accordance with the rules and regulations of the US Securities and Exchange Commission and in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). These interim consolidated financial statements include all adjustments (consisting of normal recurring adjustments) that management believes are necessary for a fair statement of the results of operations, financial position and cash flows of Adient for the interim periods presented. Interim results are not necessarily indicative of full-year results particularly as Adient, along with the automotive industry, continues to recover from supply chain disruptions, reacts to inflationary pressures on input costs (particularly labor, freight and utility costs), manages changing COVID-19 regulations in China, and as it addresses the impacts of higher interest rates and softening consumer demand. 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 December 31, 2022, and September 30, 2022, 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) December 31, 2022 September 30, 2022 Current assets $ 205 $ 262 Noncurrent assets 157 113 Total assets $ 362 $ 375 Current liabilities $ 193 $ 233 Noncurrent liabilities 14 14 Total liabilities $ 207 $ 247 Earnings Per Share The following table shows the computation of basic and diluted earnings (loss) per share: Three Months Ended (in millions, except per share data) 2022 2021 Numerator: Net income (loss) attributable to Adient $ 12 $ (54) Denominator: Shares outstanding 95.1 94.6 Effect of dilutive securities 0.8 — Diluted shares 95.9 94.6 Earnings (loss) per share: Basic $ 0.13 $ (0.57) Diluted $ 0.13 $ (0.57) The effect of common stock equivalents that would have been anti-dilutive was excluded from the calculation of diluted earnings per share for the three months ended December 31, 2022 and was immaterial. Potentially dilutive securities whose effect would have been anti-dilutive are excluded from the computation of diluted earnings per share for the three months ended December 31, 2021 as a result of being in a loss position. New Accounting Pronouncements Standards Adopted During Fiscal 2023 On October 1, 2022, Adient adopted Accounting Standards Codification (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. The adoption of this guidance on October 1, 2022 did not significantly impact Adient's consolidated financial statements for the three months ended December 31, 2022. On October 1, 2022, Adient adopted 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. The adoption of this guidance on October 1, 2022 did not significantly impact Adient's consolidated financial statements for the three months ended December 31, 2022. Standards Effective After Fiscal 2023 Adient has considered the ASU summarized below, effective after fiscal 2023, which is not expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective ASU 2022-04, Liabilities - Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations The ASU requires buyers of goods and services to disclose information about supplier finance programs if such arrangements are used to manage their payables. The disclosures should include both qualitative and quantitative information including key terms and the amount of outstanding obligations. October 1, 2023

Revenue Recognition

Revenue Recognition	3 Months Ended
	Dec. 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 includes 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 exist at September 30, 2022 or at December 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	3 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Acquisitions and Divestitures	3. Acquisitions and Divestitures In fiscal 2022, Adient entered into an agreement whereby Adient would purchase all of the issued and outstanding equity interest in Nantong Yanfeng Adient Seating Trim Co., Ltd. ("YFAT") held by KEIPER Seating Mechanisms Co., Ltd. ("KEIPER") for ¥150 million ($24 million). Adient made an initial deposit of ¥75 million ($12 million) in fiscal 2022, which represents 50% of the estimated purchase price (reflected within other current assets as of September 30, 2022). During the first quarter of fiscal 2023, Adient made an additional deposit of ¥38 million ($6 million) in conjunction with the public bidding process. The transaction is subject to customary regulatory approvals in China, and is expected to be completed during the first half of fiscal 2023. The remaining balance of the estimated purchase price will be paid at the time of completion of the transaction. Also in fiscal 2022, Adient 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, and recorded a non-cash impairment charge of $3 million during the second quarter of fiscal 2022. The sale of one of the joint ventures was completed during the first quarter of fiscal 2023, wherein Adient received $3 million of sale proceeds. The sale of the other joint venture closed in January 2023 for minimal proceeds. During the first quarter of fiscal 2022, Adient received final cash proceeds of $652 million for the sale of its 49.99% interest in Yanfeng Adient Seating Co., Ltd.("YFAS"), a joint venture previously owned by Yanfeng Automotive Trim Systems Company Ltd. ("Yanfeng") (50.01%) and Adient (49.99%), which closed in fiscal 2021, and $41 million 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 by Yanfeng (70%) and Adient (30%) which closed in fiscal 2020. Also during the first quarter of fiscal 2022, Adient collected cash proceeds of $36 million for sale of certain assets in Turkey. During the first quarter of fiscal 2022, Chongqing Boxun Industrial Co., Ltd. (“Boxun”) exercised its right to sell its 25% equity interest in Chongqing Adient Automotive Components Co., Ltd. (“CQADNT”) to Adient. As a result, Adient reclassified the redeemable noncontrolling interests balance of $186 million to other current liabilities on December 31, 2021 as the obligation was determined to be unconditional. The acquisition of Boxun's 25% interest closed in January 2022 which resulted in Adient owning 100% of CQADNT.

Inventories

Inventories	3 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventories	4. Inventories Inventories consisted of the following: (in millions) December 31, 2022 September 30, 2022 Raw materials and supplies $ 756 $ 755 Work-in-process 31 26 Finished goods 185 172 Inventories $ 972 $ 953

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	3 Months Ended
	Dec. 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, 2022 $ 607 $ 295 $ 1,155 $ 2,057 Currency translation and other 1 26 44 71 Balance at December 31, 2022 $ 608 $ 321 $ 1,199 $ 2,128 Refer to Note 15, "Segment Information," of the notes to consolidated financial statements for more information on Adient's reportable segments. Adient's intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: December 31, 2022 September 30, 2022 (in millions) Gross Accumulated Net Gross Accumulated Net Intangible assets Patented technology $ 82 $ (28) $ 54 $ 80 $ (25) $ 55 Customer relationships 570 (176) 394 560 (163) 397 Trademarks 20 (19) 1 19 (17) 2 Miscellaneous 26 (12) 14 25 (12) 13 Total intangible assets $ 698 $ (235) $ 463 $ 684 $ (217) $ 467 Amortization of intangible assets for the three months ended December 31, 2022 and 2021 was $12 million and $13 million, respectively.

Product Warranties

Product Warranties	3 Months Ended
	Dec. 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: Three Months Ended (in millions) 2022 2021 Balance at beginning of period $ 21 $ 23 Accruals for warranties issued during the period 2 2 Changes in accruals related to pre-existing warranties (including changes in estimates) — 1 Settlements made (in cash or in kind) during the period (4) (3) Currency translation 1 — Balance at end of period $ 20 $ 23

Leases

Leases	3 Months Ended
	Dec. 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 months ended December 31, 2022 and 2021 were as follows: Three Months Ended (in millions) 2022 2021 Operating lease cost $ 26 $ 30 Short-term lease cost 8 5 Total lease cost $ 34 $ 35 Operating lease right-of-use assets and lease liabilities included in the consolidated statement of financial position were as follows: (in millions) December 31, 2022 September 30, 2022 Operating leases: Operating lease right-of-use assets Other noncurrent assets $ 268 $ 266 Operating lease liabilities - current Other current liabilities $ 83 $ 81 Operating lease liabilities - noncurrent Other noncurrent liabilities 186 186 $ 269 $ 267 Weighted average remaining lease term: Operating leases 6 years 6 years Weighted average discount rate: Operating leases 5.5 % 5.6 % 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 December 31, 2022 are as follows: Operating leases Fiscal years (in millions) December 31, 2022 2023 (excluding the three months ended December 31, 2022) $ 70 2024 73 2025 51 2026 33 2027 25 Thereafter 58 Total lease payments 310 Less: imputed interest (41) Present value of lease liabilities $ 269 Supplemental cash flow information related to leases is as follows: Three Months Ended (in millions) 2022 2021 Right-of-use assets obtained in exchange for lease obligations: Operating leases (non-cash activity) $ 8 $ 10 Operating cash flows: Cash paid for amounts included in the measurement of lease liabilities $ 26 $ 29

Debt and Financing Arrangements

Debt and Financing Arrangements	3 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Debt and Financing Arrangements	8. Debt and Financing Arrangements Debt consisted of the following: (in millions) December 31, 2022 September 30, 2022 Long-term debt: Term Loan B - LIBOR plus 3.25% due in 2028 $ 985 $ 988 4.875% Notes due in 2026 795 795 3.50% Notes due in 2024 878 809 Other bank borrowings and finance lease obligations 3 1 Less: debt issuance costs (23) (18) Gross long-term debt 2,638 2,575 Less: current portion 11 11 Net long-term debt $ 2,627 $ 2,564 Short-term debt: Other bank borrowings $ 2 $ 3 Total short-term debt $ 2 $ 3 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 and certain other restrictions, including a minimum fixed charge coverage ratio. The ABL Credit Facility, as amended in November 2022, is set to mature on November 2, 2027, subject to certain springing maturity provisions. 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. It also provides flexibility for future amendments to the ABL Facility to incorporate certain sustainability-based pricing provisions. 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. Interest is payable on the ABL Credit Facility at a fluctuating rate of interest determined by reference to SOFR, 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 December 31, 2022, Adient had not drawn down on the ABL Credit Facility and had availability under this facility of $971 million (net of $13 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, as amended in fiscal 2021, (the “Term Loan B Agreement”) that provides for a $985 million senior secured term loan facility. The Term Loan B Agreement amortizes in equal quarterly installments at a rate of 1.00% per annum of the original principal amount thereof, with the remaining balance due at final maturity on April 8, 2028. Interest on the Term Loan B Agreement accrues at the Eurodollar rate plus an applicable margin equal to 3.25%. 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. The ABL Credit Facility and Term Loan B Agreement 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. Adient redeemed $103 million and $2 million during fiscal 2020 and 2021, respectively, resulting in a remaining balance of $795 million as of December 31, 2022 and September 30, 2022. AGH also previously maintained €1.0 billion aggregate principal amount of 3.50% unsecured notes due 2024. During fiscal 2022, Adient repurchased €177 million ($198 million) of the 3.50% unsecured notes due 2024 at a premium of €3 million ($4 million) plus €3 million ($3 million) of accrued and unpaid interest, and expensed €1 million ($1 million) of previously deferred financing costs to net financing charges. As of December 31, 2022, the remaining balance of this debt was €823 million ($878 million). Net Financing Charges Adient's net financing charges in the consolidated statements of income (loss) contained the following components: Three Months Ended (in millions) 2022 2021 Interest expense, net of capitalized interest costs $ 41 $ 46 Banking fees and debt issuance cost amortization 4 3 Interest income (4) (2) Derivative loss on Yanfeng transaction — 3 Net financing charges $ 41 $ 50 Total interest paid on both short and long-term debt for the three months ended December 31, 2022 and 2021 was $20 million and $41 million, respectively. Adient enters into supply chain financing programs in certain domestic and foreign jurisdictions to either sell or discount accounts receivable without recourse to third-party institutions. Sales or discounts of accounts receivable are reflected as a reduction of accounts receivable on the consolidated statements of financial position and the proceeds are included in cash flows from operating activities in the consolidated statements of cash flows. As of December 31, 2022, $181 million was funded under these programs compared to $269 million as of September 30, 2022.

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	3 Months Ended
	Dec. 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 December 31, 2022 and September 30, 2022, respectively. As of December 31, 2022, the €823 million ($878 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 ¥150 million ($23 million) foreign exchange forward contract during fiscal 2022 to selectively hedge portions of its net investment in China. The currency effects of the forward contract were 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 matured during the first quarter of fiscal 2023. 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) December 31, 2022 September 30, 2022 December 31, 2022 September 30, 2022 Other current assets Foreign currency exchange derivatives $ 26 $ 17 $ 3 $ 3 Other noncurrent assets Foreign currency exchange derivatives 2 — — — Total assets $ 28 $ 17 $ 3 $ 3 Other current liabilities Foreign currency exchange derivatives $ 8 $ 20 $ — $ — Other noncurrent liabilities Foreign currency exchange derivatives — 2 — 1 Long-term debt Foreign currency denominated debt 878 809 — — Total liabilities $ 886 $ 831 $ — $ 1 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 December 31, 2022 and September 30, 2022, 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) December 31, 2022 September 30, 2022 December 31, 2022 September 30, 2022 Gross amount recognized $ 31 $ 20 $ 886 $ 832 Gross amount eligible for offsetting (5) (19) (5) (19) Net amount $ 26 $ 1 $ 881 $ 813 The following table presents the effective portion of pretax gains (losses) recorded in other comprehensive income related to cash flow hedges: Three Months Ended (in millions) 2022 2021 Foreign currency exchange derivatives $ 32 $ (2) 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 2022 2021 Foreign currency exchange derivatives Cost of sales $ 7 $ 1 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 2022 2021 Foreign currency exchange derivatives Cost of sales $ 3 $ 1 Foreign currency exchange derivatives Net financing charges 9 (15) Total $ 12 $ (14)

Fair Value Measurements

Fair Value Measurements	3 Months Ended
	Dec. 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 December 31, 2022 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 29 $ — $ 29 $ — Other noncurrent assets Foreign currency exchange derivatives 2 — 2 — Total assets $ 31 $ — $ 31 $ — Other current liabilities Foreign currency exchange derivatives 8 — 8 — Total liabilities $ 8 $ — $ 8 $ — Fair Value Measurements Using: (in millions) Total as of September 30, 2022 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 20 $ — $ 20 $ — Other noncurrent assets Interest rate cap — — — — Total assets $ 20 $ — $ 20 $ — Other current liabilities Foreign currency exchange derivatives $ 20 $ — $ 20 $ — Other noncurrent liabilities Foreign currency exchange derivatives 3 — 3 — Total liabilities $ 23 $ — $ 23 $ — 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 December 31, 2022 and September 30, 2022, 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. 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. As of December 31, 2022, Adient had no interest rate caps outstanding. 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 $2.5 billion a nd $2.4 billion at December 31, 2022 and September 30, 2022, 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	3 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Equity and Noncontrolling Interests	11. Equity and Noncontrolling Interests For the three months ended December 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, 2022 $ — $ 4,026 $ (1,108) $ (845) $ 2,073 $ 302 $ 2,375 Net income (loss) — — 12 — 12 14 26 Foreign currency translation adjustments — — — 90 90 5 95 Realized and unrealized gains (losses) on derivatives — — — 25 25 — 25 Dividends attributable to noncontrolling interests — — — — — (4) (4) Share based compensation and other — (8) — — (8) — (8) Balance at December 31, 2022 $ — $ 4,018 $ (1,096) $ (730) $ 2,192 $ 317 $ 2,509 For the three months ended December 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, 2021 $ — $ 3,991 $ (988) $ (627) $ 2,376 $ 342 $ 2,718 Net income (loss) — — (54) — (54) 11 (43) Foreign currency translation adjustments — — — 17 17 2 19 Realized and unrealized gains (losses) on derivatives — — — (2) (2) — (2) Dividends attributable to noncontrolling interests — — — — — (8) (8) Purchase of subsidiary shares from noncontrolling interest — 12 — — 12 (12) — Share based compensation and other — (5) — — (5) — (5) Balance at December 31, 2021 $ — $ 3,998 $ (1,042) $ (612) $ 2,344 $ 335 $ 2,679 The following table presents changes in AOCI attributable to Adient: Three Months Ended (in millions) 2022 2021 Foreign currency translation adjustments Balance at beginning of period $ (836) $ (617) Aggregate adjustment for the period, net of tax 90 17 Balance at end of period $ (746) $ (600) Realized and unrealized gains (losses) on derivatives Balance at beginning of period $ (8) $ (8) Current period changes in fair value, net of tax 31 (1) Reclassification to income, net of tax (6) (1) Balance at end of period $ 17 $ (10) Pension and postretirement plans Balance at beginning of period $ (1) $ (2) Balance at end of period $ (1) $ (2) Accumulated other comprehensive income (loss), end of period $ (730) $ (612) 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 (in millions) 2022 2021 Beginning balance $ 45 $ 240 Net income 7 13 Dividends (18) (31) Change in redeemable noncontrolling interest — (186) Foreign currency translation adjustments 11 5 Ending balance $ 45 $ 41 Refer to Note 3, "Acquisitions and Divestitures," of the notes to the consolidated financial statements for additional information on the change in redeemable noncontrolling interests during fiscal 2022. Repurchases of Equity Securities

Retirement Plans

Retirement Plans	3 Months Ended
	Dec. 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 (in millions) 2022 2021 Service cost $ 1 $ 2 Interest cost 4 3 Expected return on plan assets (3) (4) Net actuarial and settlement/curtailment (gain) loss 8 — Net periodic benefit cost $ 10 $ 1

Restructuring and Impairment Co

Restructuring and Impairment Costs	3 Months Ended
	Dec. 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 2023, Adient committed to a restructuring plan ("2023 Plan") of $7 million. The restructuring actions relate to cost reduction initiatives and consist primarily of workforce reductions in EMEA. The restructuring actions are expected to be substantially completed by fiscal 2026. Restructuring costs are included in restructuring and impairment costs in the consolidated statements of income (loss). The following tables summarize the changes in Adient's restructuring reserve during the first quarters of fiscal 2023 and 2022: (in millions) Employee Severance and Termination Benefits Currency Total Balance at September 30, 2022 $ 69 $ (9) $ 60 2023 Plan charges 7 — 7 Utilized - cash (27) — (27) Noncash and other adjustments — 5 5 Balance at December 31, 2022 $ 49 $ (4) $ 45 (in millions) Employee Severance and Termination Benefits Currency Total Balance at September 30, 2021 $ 111 $ 4 $ 115 2022 Plan charges 3 — 3 Utilized - cash (24) — (24) Noncash and other adjustments (7) (1) (8) Balance at December 31, 2021 $ 83 $ 3 $ 86 Adient's restructuring plans include workforce reductions of approximately 14,000 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 December 31, 2022, approximately 12,000 of the employees have been separated from Adient pursuant to the restructuring plans. In addition, the restructuring plans included twenty-seven plant closures. As of December 31, 2022, twenty-one of the twenty-seven plants have been closed.

Income Taxes

Income Taxes	3 Months Ended
	Dec. 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 months ended December 31, 2022, Adient’s income tax expense was $31 million equating to an effective tax rate of 48%. The three 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 months ended December 31, 2021, Adient’s income tax expense was $21 million equating to an effective tax rate of (233)%. The three month income tax expense was higher than the statutory rate impact 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. Valuation Allowances As a result of the Company's first quarter fiscal 2023 analysis of the realizability of its worldwide deferred tax assets, and after considering tax planning initiatives and other positive and negative evidence, Adient determined that no changes to valuation allowances were required. Adient reviews the realizability of its deferred tax assets on a quarterly basis, or whenever events or changes in circumstances indicate that a review is required. In determining the requirement for a valuation allowance, the historical and projected financial results of the legal entity or combined group recording the net deferred tax asset are considered, along with any other positive or negative evidence. All of the factors that Adient considers in evaluating whether and when to establish or release all or a portion of the deferred tax asset valuation allowance involve significant judgment. Since future financial results may differ from previous estimates, periodic adjustments to Adient's valuation allowances may be necessary. Uncertain Tax Positions At December 31, 2022, Adient had gross tax effected unrecognized tax benefits of $522 million. If recognized, $122 million of Adient's unrecognized tax benefits would impact the effective tax rate. Total net accrued interest at December 31, 2022 was approximately $25 million (net of tax benefit). The interest and penalties accrued for the three months ended December 31, 2022 was $2 million. Adient recognizes interest and penalties related to unrecognized tax benefits as a component of income tax expense.

Segment Information

Segment Information	3 Months Ended
	Dec. 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: (i) Americas, which is inclusive of North America and South America; (ii) Europe, Middle East, and Africa ("EMEA"); and (iii) 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 (in millions) 2022 2021 Net Sales Americas $ 1,724 $ 1,498 EMEA 1,182 1,230 Asia 821 784 Eliminations (28) (32) Total net sales $ 3,699 $ 3,480 Three Months Ended (in millions) 2022 2021 Adjusted EBITDA Americas $ 69 $ 9 EMEA 28 43 Asia 138 114 Corporate-related costs (1) (23) (20) Restructuring and impairment costs (2) (7) (4) Purchase accounting amortization (3) (12) (14) Restructuring related charges (4) (3) (1) Adjustment to nonconsolidated partially-owned affiliates (5) 1 — Depreciation (69) (75) Stock based compensation (8) (10) Other items (6) — (2) Earnings (loss) before interest and income taxes 114 40 Net financing charges (41) (50) Other pension income (expense) (7) (9) 1 Income (loss) before income taxes $ 64 $ (9) Notes: (1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance. (2) Reflects qualified restructuring charges for costs that are directly attributable to restructuring activities and meet the definition of restructuring under ASC 420 and non-recurring impairment charges. During the three months ended December 31, 2021, a held-for-sale impairment charge of $7 million 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 months ended December 31, 2022 reflects a non-recurring adjustment to certain of Adient's investments in nonconsolidated partially-owned affiliates in Asia. (6) The three months ended December 31, 2022 includes $1 million of transaction costs, offset by $1 million of indirect tax recoveries in Brazil. The three months ended December 31, 2021 primarily reflects $2 million of transaction costs. (7) The three months ended December 31, 2022 includes $8 million curtailment loss associated with employee termination benefit plans in the Americas segment. Geographic Information Revenue by geographic area is as follows: Net Sales Three Months Ended (in millions) 2022 2021 Americas United States $ 1,553 $ 1,331 Mexico 607 541 Other Americas 95 91 Regional elimination (531) (465) 1,724 1,498 EMEA Germany 248 233 Czech Republic 228 267 Other EMEA 1,030 1,039 Regional elimination (324) (309) 1,182 1,230 Asia Thailand 141 135 China 398 414 Japan 87 35 Other Asia 203 206 Regional elimination (8) (6) 821 784 Inter-segment elimination (28) (32) Total $ 3,699 $ 3,480

Nonconsolidated Partially-Owned

Nonconsolidated Partially-Owned Affiliates	3 Months Ended
	Dec. 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 December 31, 2022 and September 30, 2022. 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 months ended December 31, 2022 and 2021, respectively. Adient maintains total investments in partially-owned affiliates of $306 million and $286 million at December 31, 2022 and September 30, 2022, respectively. Operating information for nonconsolidated partially-owned affiliates is as follows: Three Months Ended (in millions) 2022 2021 Income statement data: Net sales $ 976 $ 1,208 Gross profit $ 101 $ 127 Net income $ 60 $ 67 Net income attributable to the entity $ 59 $ 67

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Dec. 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 $5 million and $6 million at December 31, 2022 and September 30, 2022, 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, the often quite lengthy periods over which eventual remediation may occur, and changing environmental laws. 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	3 Months Ended
	Dec. 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 (in millions) 2022 2021 Net sales to related parties Net sales $ 58 $ 56 Purchases from related parties Cost of sales 114 96 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) December 31, 2022 September 30, 2022 Accounts receivable due from related parties Accounts receivable $ 25 $ 34 Accounts payable due to related parties Accounts payable 58 95 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)	3 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The unaudited consolidated financial statements of Adient have been prepared in accordance with the rules and regulations of the US Securities and Exchange Commission and in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). These interim consolidated financial statements include all adjustments (consisting of normal recurring adjustments) that management believes are necessary for a fair statement of the results of operations, financial position and cash flows of Adient for the interim periods presented. Interim results are not necessarily indicative of full-year results particularly as Adient, along with the automotive industry, continues to recover from supply chain disruptions, reacts to inflationary pressures on input costs (particularly labor, freight and utility costs), manages changing COVID-19 regulations in China, and as it addresses the impacts of higher interest rates and softening consumer demand.
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 December 31, 2022, and September 30, 2022, 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 2023 On October 1, 2022, Adient adopted Accounting Standards Codification (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. The adoption of this guidance on October 1, 2022 did not significantly impact Adient's consolidated financial statements for the three months ended December 31, 2022. On October 1, 2022, Adient adopted 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. The adoption of this guidance on October 1, 2022 did not significantly impact Adient's consolidated financial statements for the three months ended December 31, 2022. Standards Effective After Fiscal 2023 Adient has considered the ASU summarized below, effective after fiscal 2023, which is not expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective ASU 2022-04, Liabilities - Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations The ASU requires buyers of goods and services to disclose information about supplier finance programs if such arrangements are used to manage their payables. The disclosures should include both qualitative and quantitative information including key terms and the amount of outstanding obligations. October 1, 2023

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	3 Months Ended
	Dec. 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) December 31, 2022 September 30, 2022 Current assets $ 205 $ 262 Noncurrent assets 157 113 Total assets $ 362 $ 375 Current liabilities $ 193 $ 233 Noncurrent liabilities 14 14 Total liabilities $ 207 $ 247
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 (in millions, except per share data) 2022 2021 Numerator: Net income (loss) attributable to Adient $ 12 $ (54) Denominator: Shares outstanding 95.1 94.6 Effect of dilutive securities 0.8 — Diluted shares 95.9 94.6 Earnings (loss) per share: Basic $ 0.13 $ (0.57) Diluted $ 0.13 $ (0.57)
Schedule of New Accounting Pronouncements	Standards Effective After Fiscal 2023 Adient has considered the ASU summarized below, effective after fiscal 2023, which is not expected to significantly impact the consolidated financial statements: Standard Adopted Description Date Effective ASU 2022-04, Liabilities - Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations The ASU requires buyers of goods and services to disclose information about supplier finance programs if such arrangements are used to manage their payables. The disclosures should include both qualitative and quantitative information including key terms and the amount of outstanding obligations. October 1, 2023

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following: (in millions) December 31, 2022 September 30, 2022 Raw materials and supplies $ 756 $ 755 Work-in-process 31 26 Finished goods 185 172 Inventories $ 972 $ 953

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	3 Months Ended
	Dec. 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, 2022 $ 607 $ 295 $ 1,155 $ 2,057 Currency translation and other 1 26 44 71 Balance at December 31, 2022 $ 608 $ 321 $ 1,199 $ 2,128
Schedule of Intangible Assets	Adient's intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: December 31, 2022 September 30, 2022 (in millions) Gross Accumulated Net Gross Accumulated Net Intangible assets Patented technology $ 82 $ (28) $ 54 $ 80 $ (25) $ 55 Customer relationships 570 (176) 394 560 (163) 397 Trademarks 20 (19) 1 19 (17) 2 Miscellaneous 26 (12) 14 25 (12) 13 Total intangible assets $ 698 $ (235) $ 463 $ 684 $ (217) $ 467

Product Warranties (Tables)

Product Warranties (Tables)	3 Months Ended
	Dec. 31, 2022
Product Warranties Disclosures [Abstract]
Schedule of Product Warranty Liability	The changes in Adient's total product warranty liability are as follows: Three Months Ended (in millions) 2022 2021 Balance at beginning of period $ 21 $ 23 Accruals for warranties issued during the period 2 2 Changes in accruals related to pre-existing warranties (including changes in estimates) — 1 Settlements made (in cash or in kind) during the period (4) (3) Currency translation 1 — Balance at end of period $ 20 $ 23

Leases (Tables)

Leases (Tables)	3 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of Lease Cost	The components of lease costs included in the consolidated statement of income (loss) for the three months ended December 31, 2022 and 2021 were as follows: Three Months Ended (in millions) 2022 2021 Operating lease cost $ 26 $ 30 Short-term lease cost 8 5 Total lease cost $ 34 $ 35 Supplemental cash flow information related to leases is as follows: Three Months Ended (in millions) 2022 2021 Right-of-use assets obtained in exchange for lease obligations: Operating leases (non-cash activity) $ 8 $ 10 Operating cash flows: Cash paid for amounts included in the measurement of lease liabilities $ 26 $ 29
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) December 31, 2022 September 30, 2022 Operating leases: Operating lease right-of-use assets Other noncurrent assets $ 268 $ 266 Operating lease liabilities - current Other current liabilities $ 83 $ 81 Operating lease liabilities - noncurrent Other noncurrent liabilities 186 186 $ 269 $ 267 Weighted average remaining lease term: Operating leases 6 years 6 years Weighted average discount rate: Operating leases 5.5 % 5.6 %
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 December 31, 2022 are as follows: Operating leases Fiscal years (in millions) December 31, 2022 2023 (excluding the three months ended December 31, 2022) $ 70 2024 73 2025 51 2026 33 2027 25 Thereafter 58 Total lease payments 310 Less: imputed interest (41) Present value of lease liabilities $ 269

Debt and Financing Arrangemen_2

Debt and Financing Arrangements (Tables)	3 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Debt	Debt consisted of the following: (in millions) December 31, 2022 September 30, 2022 Long-term debt: Term Loan B - LIBOR plus 3.25% due in 2028 $ 985 $ 988 4.875% Notes due in 2026 795 795 3.50% Notes due in 2024 878 809 Other bank borrowings and finance lease obligations 3 1 Less: debt issuance costs (23) (18) Gross long-term debt 2,638 2,575 Less: current portion 11 11 Net long-term debt $ 2,627 $ 2,564 Short-term debt: Other bank borrowings $ 2 $ 3 Total short-term debt $ 2 $ 3
Schedule of Net Financing Charges	Adient's net financing charges in the consolidated statements of income (loss) contained the following components: Three Months Ended (in millions) 2022 2021 Interest expense, net of capitalized interest costs $ 41 $ 46 Banking fees and debt issuance cost amortization 4 3 Interest income (4) (2) Derivative loss on Yanfeng transaction — 3 Net financing charges $ 41 $ 50

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities (Tables)	3 Months Ended
	Dec. 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) December 31, 2022 September 30, 2022 December 31, 2022 September 30, 2022 Other current assets Foreign currency exchange derivatives $ 26 $ 17 $ 3 $ 3 Other noncurrent assets Foreign currency exchange derivatives 2 — — — Total assets $ 28 $ 17 $ 3 $ 3 Other current liabilities Foreign currency exchange derivatives $ 8 $ 20 $ — $ — Other noncurrent liabilities Foreign currency exchange derivatives — 2 — 1 Long-term debt Foreign currency denominated debt 878 809 — — Total liabilities $ 886 $ 831 $ — $ 1
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) December 31, 2022 September 30, 2022 December 31, 2022 September 30, 2022 Gross amount recognized $ 31 $ 20 $ 886 $ 832 Gross amount eligible for offsetting (5) (19) (5) (19) Net amount $ 26 $ 1 $ 881 $ 813
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 (in millions) 2022 2021 Foreign currency exchange derivatives $ 32 $ (2) 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 2022 2021 Foreign currency exchange derivatives Cost of sales $ 7 $ 1 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 2022 2021 Foreign currency exchange derivatives Cost of sales $ 3 $ 1 Foreign currency exchange derivatives Net financing charges 9 (15) Total $ 12 $ (14)

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	3 Months Ended
	Dec. 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 December 31, 2022 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 29 $ — $ 29 $ — Other noncurrent assets Foreign currency exchange derivatives 2 — 2 — Total assets $ 31 $ — $ 31 $ — Other current liabilities Foreign currency exchange derivatives 8 — 8 — Total liabilities $ 8 $ — $ 8 $ — Fair Value Measurements Using: (in millions) Total as of September 30, 2022 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 20 $ — $ 20 $ — Other noncurrent assets Interest rate cap — — — — Total assets $ 20 $ — $ 20 $ — Other current liabilities Foreign currency exchange derivatives $ 20 $ — $ 20 $ — Other noncurrent liabilities Foreign currency exchange derivatives 3 — 3 — Total liabilities $ 23 $ — $ 23 $ —

Equity and Noncontrolling Int_2

Equity and Noncontrolling Interests (Tables)	3 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule of Stockholders Equity	For the three months ended December 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, 2022 $ — $ 4,026 $ (1,108) $ (845) $ 2,073 $ 302 $ 2,375 Net income (loss) — — 12 — 12 14 26 Foreign currency translation adjustments — — — 90 90 5 95 Realized and unrealized gains (losses) on derivatives — — — 25 25 — 25 Dividends attributable to noncontrolling interests — — — — — (4) (4) Share based compensation and other — (8) — — (8) — (8) Balance at December 31, 2022 $ — $ 4,018 $ (1,096) $ (730) $ 2,192 $ 317 $ 2,509 For the three months ended December 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, 2021 $ — $ 3,991 $ (988) $ (627) $ 2,376 $ 342 $ 2,718 Net income (loss) — — (54) — (54) 11 (43) Foreign currency translation adjustments — — — 17 17 2 19 Realized and unrealized gains (losses) on derivatives — — — (2) (2) — (2) Dividends attributable to noncontrolling interests — — — — — (8) (8) Purchase of subsidiary shares from noncontrolling interest — 12 — — 12 (12) — Share based compensation and other — (5) — — (5) — (5) Balance at December 31, 2021 $ — $ 3,998 $ (1,042) $ (612) $ 2,344 $ 335 $ 2,679
Schedule of AOCI	The following table presents changes in AOCI attributable to Adient: Three Months Ended (in millions) 2022 2021 Foreign currency translation adjustments Balance at beginning of period $ (836) $ (617) Aggregate adjustment for the period, net of tax 90 17 Balance at end of period $ (746) $ (600) Realized and unrealized gains (losses) on derivatives Balance at beginning of period $ (8) $ (8) Current period changes in fair value, net of tax 31 (1) Reclassification to income, net of tax (6) (1) Balance at end of period $ 17 $ (10) Pension and postretirement plans Balance at beginning of period $ (1) $ (2) Balance at end of period $ (1) $ (2) Accumulated other comprehensive income (loss), end of period $ (730) $ (612)
Schedule of Changes in Redeemable Noncontrolling Interest	The following table presents changes in the redeemable noncontrolling interests: Three Months Ended (in millions) 2022 2021 Beginning balance $ 45 $ 240 Net income 7 13 Dividends (18) (31) Change in redeemable noncontrolling interest — (186) Foreign currency translation adjustments 11 5 Ending balance $ 45 $ 41

Retirement Plans (Tables)

Retirement Plans (Tables)	3 Months Ended
	Dec. 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 (in millions) 2022 2021 Service cost $ 1 $ 2 Interest cost 4 3 Expected return on plan assets (3) (4) Net actuarial and settlement/curtailment (gain) loss 8 — Net periodic benefit cost $ 10 $ 1

Restructuring and Impairment _2

Restructuring and Impairment Costs (Tables)	3 Months Ended
	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Reserve	The following tables summarize the changes in Adient's restructuring reserve during the first quarters of fiscal 2023 and 2022: (in millions) Employee Severance and Termination Benefits Currency Total Balance at September 30, 2022 $ 69 $ (9) $ 60 2023 Plan charges 7 — 7 Utilized - cash (27) — (27) Noncash and other adjustments — 5 5 Balance at December 31, 2022 $ 49 $ (4) $ 45 (in millions) Employee Severance and Termination Benefits Currency Total Balance at September 30, 2021 $ 111 $ 4 $ 115 2022 Plan charges 3 — 3 Utilized - cash (24) — (24) Noncash and other adjustments (7) (1) (8) Balance at December 31, 2021 $ 83 $ 3 $ 86

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Financial Information for Reportable Segments	Three Months Ended (in millions) 2022 2021 Net Sales Americas $ 1,724 $ 1,498 EMEA 1,182 1,230 Asia 821 784 Eliminations (28) (32) Total net sales $ 3,699 $ 3,480 Three Months Ended (in millions) 2022 2021 Adjusted EBITDA Americas $ 69 $ 9 EMEA 28 43 Asia 138 114 Corporate-related costs (1) (23) (20) Restructuring and impairment costs (2) (7) (4) Purchase accounting amortization (3) (12) (14) Restructuring related charges (4) (3) (1) Adjustment to nonconsolidated partially-owned affiliates (5) 1 — Depreciation (69) (75) Stock based compensation (8) (10) Other items (6) — (2) Earnings (loss) before interest and income taxes 114 40 Net financing charges (41) (50) Other pension income (expense) (7) (9) 1 Income (loss) before income taxes $ 64 $ (9) Notes: (1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance. (2) Reflects qualified restructuring charges for costs that are directly attributable to restructuring activities and meet the definition of restructuring under ASC 420 and non-recurring impairment charges. During the three months ended December 31, 2021, a held-for-sale impairment charge of $7 million 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 months ended December 31, 2022 reflects a non-recurring adjustment to certain of Adient's investments in nonconsolidated partially-owned affiliates in Asia. (6) The three months ended December 31, 2022 includes $1 million of transaction costs, offset by $1 million of indirect tax recoveries in Brazil. The three months ended December 31, 2021 primarily reflects $2 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 (in millions) 2022 2021 Americas United States $ 1,553 $ 1,331 Mexico 607 541 Other Americas 95 91 Regional elimination (531) (465) 1,724 1,498 EMEA Germany 248 233 Czech Republic 228 267 Other EMEA 1,030 1,039 Regional elimination (324) (309) 1,182 1,230 Asia Thailand 141 135 China 398 414 Japan 87 35 Other Asia 203 206 Regional elimination (8) (6) 821 784 Inter-segment elimination (28) (32) Total $ 3,699 $ 3,480

Nonconsolidated Partially-Own_2

Nonconsolidated Partially-Owned Affiliates (Tables)	3 Months Ended
	Dec. 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: Three Months Ended (in millions) 2022 2021 Income statement data: Net sales $ 976 $ 1,208 Gross profit $ 101 $ 127 Net income $ 60 $ 67 Net income attributable to the entity $ 59 $ 67

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Dec. 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 (in millions) 2022 2021 Net sales to related parties Net sales $ 58 $ 56 Purchases from related parties Cost of sales 114 96 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) December 31, 2022 September 30, 2022 Accounts receivable due from related parties Accounts receivable $ 25 $ 34 Accounts payable due to related parties Accounts payable 58 95

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies (Details) - entity	Dec. 31, 2022	Sep. 30, 2022
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	Dec. 31, 2022	Sep. 30, 2022
Variable Interest Entity [Line Items]
Current assets	$ 4,087	$ 4,163
Total assets	9,273	9,158
Current liabilities	3,418	3,501
Noncurrent liabilities	3,301	3,237
VIEs
Variable Interest Entity [Line Items]
Current assets	205	262
Noncurrent assets	157	113
Total assets	362	375
Current liabilities	193	233
Noncurrent liabilities	14	14
Total liabilities	$ 207	$ 247

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
	Dec. 31, 2022	Dec. 31, 2021
Numerator:
Net income (loss) attributable to Adient	$ 12	$ (54)
Denominator:
Shares outstanding (in shares)	95.1	94.6
Effect of dilutive securities (in shares)	0.8	0
Diluted shares (in shares)	95.9	94.6
Earnings (loss) per share:
Basic (in usd per share)	$ 0.13	$ (0.57)
Diluted (in usd per share)	$ 0.13	$ (0.57)

Acquisitions and Divestitures (

Acquisitions and Divestitures (Details) ¥ in Millions, $ in Millions			1 Months Ended	3 Months Ended				12 Months Ended
	Dec. 31, 2021 USD ($)	Oct. 21, 2021 USD ($)	Jan. 31, 2022	Dec. 31, 2022 JPY (¥) venture	Dec. 31, 2022 USD ($) venture	Mar. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2022 JPY (¥) venture	Sep. 30, 2022 USD ($) venture	Sep. 30, 2020
Business Acquisition [Line Items]
Reclassification from redeemable noncontrolling interest							$ 0
Turkey
Business Acquisition [Line Items]
Proceeds from sale of property held-for-sale		$ 36
Adient | YFAS
Business Acquisition [Line Items]
Ownership interest							49.99%
YFAS
Business Acquisition [Line Items]
Proceeds from divestiture of interest in joint venture							$ 652
Proceeds from sale of limited partnership investments							$ 41
YFAS | Yanfeng
Business Acquisition [Line Items]
Investment ownership	50.01%						50.01%
YFAI | Adient
Business Acquisition [Line Items]
Ownership interest										30%
YFAI | Yanfeng
Business Acquisition [Line Items]
Ownership interest										70%
CQYFAS | Adient
Business Acquisition [Line Items]
Ownership interest			100%
CQYFAS | Boxun | The Boxun Agreement
Business Acquisition [Line Items]
Ownership interest							25%
CQADNT | The Boxun Agreement
Business Acquisition [Line Items]
Reclassification from redeemable noncontrolling interest	$ 186
YFAT
Business Acquisition [Line Items]
Business combination, deposit to acquire interest in joint venture				¥ 38	$ 6			¥ 75	$ 12
Percent of total consideration								50%	50%
KEIPER | YFAT
Business Acquisition [Line Items]
Net purchase consideration								¥ 150	$ 24
Yanfeng | Two Joint Ventures
Business Acquisition [Line Items]
Number of joint ventures transferred | venture								2	2
Investment ownership								25%	25%
Proceeds from sale of equity method investments									$ 3
(Gain) on sale of / impairment of nonconsolidated partially owned affiliates						$ 3
Yanfeng | One Joint Ventures
Business Acquisition [Line Items]
Number of joint ventures transferred | venture				1	1
Proceeds from divestiture of interest in joint venture					$ 3

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - USD ($) $ in Millions	Dec. 31, 2022	Sep. 30, 2022
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 756	$ 755
Work-in-process	31	26
Finished goods	185	172
Inventories	$ 972	$ 953

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Goodwill (Details) $ in Millions	3 Months Ended
	Dec. 31, 2022 USD ($)
Goodwill [Roll Forward]
Balance at September 30, 2022	$ 2,057
Currency translation and other	71
Balance at December 31, 2022	2,128
Americas
Goodwill [Roll Forward]
Balance at September 30, 2022	607
Currency translation and other	1
Balance at December 31, 2022	608
EMEA
Goodwill [Roll Forward]
Balance at September 30, 2022	295
Currency translation and other	26
Balance at December 31, 2022	321
Asia
Goodwill [Roll Forward]
Balance at September 30, 2022	1,155
Currency translation and other	44
Balance at December 31, 2022	$ 1,199

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Intangible Assets (Details) - USD ($) $ in Millions	Dec. 31, 2022	Sep. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 698	$ 684
Accumulated Amortization	(235)	(217)
Net	463	467
Patented technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	82	80
Accumulated Amortization	(28)	(25)
Net	54	55
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	570	560
Accumulated Amortization	(176)	(163)
Net	394	397
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	20	19
Accumulated Amortization	(19)	(17)
Net	1	2
Miscellaneous
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	26	25
Accumulated Amortization	(12)	(12)
Net	$ 14	$ 13

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangibles	$ 12	$ 13

Product Warranties - Schedule o

Product Warranties - Schedule of Product Warranty Liability (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance at beginning of period	$ 21	$ 23
Accruals for warranties issued during the period	2	2
Changes in accruals related to pre-existing warranties (including changes in estimates)	0	1
Settlements made (in cash or in kind) during the period	(4)	(3)
Currency translation	1	0
Balance at end of period	$ 20	$ 23

Leases - Lease Cost (Details)

Leases - Lease Cost (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease cost	$ 26	$ 30
Short-term lease cost	8	5
Total lease cost	$ 34	$ 35

Leases - Schedule of Operating

Leases - Schedule of Operating Lease Right of Use Assets and Operating Lease Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Sep. 30, 2022
Leases [Abstract]
Operating lease right-of-use assets	$ 268	$ 266
Operating lease liabilities - current	83	81
Operating lease liabilities - noncurrent	186	186
Present value of lease liabilities	$ 269	$ 267
Weighted average remaining lease term:
Operating leases	6 years	6 years
Weighted average discount rate:
Operating leases	5.50%	5.60%
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	Dec. 31, 2022	Sep. 30, 2022
Operating leases
2023 (excluding the three months ended December 31, 2022)	$ 70
2024	73
2025	51
2026	33
2027	25
Thereafter	58
Total lease payments	310
Less: imputed interest	(41)
Present value of lease liabilities	$ 269	$ 267

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Right-of-use assets obtained in exchange for lease obligations:
Operating leases (non-cash activity)	$ 8	$ 10
Operating cash flows:
Cash paid for amounts included in the measurement of lease liabilities	$ 26	$ 29

Debt and Financing Arrangemen_3

Debt and Financing Arrangements - Schedule of Long-term Debt (Details) - USD ($) $ in Millions	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Feb. 28, 2022	Sep. 30, 2021
Long-term debt:
Less: debt issuance costs	$ (23)	$ (18)
Gross long-term debt	2,638	2,575
Less: current portion	11	11
Net long-term debt	2,627	2,564
Short-term debt:
Other bank borrowings	2	3
Total short-term debt	2	3
Term Loan B - LIBOR plus 3.25% due in 2028
Long-term debt:
Long-term debt, gross	$ 985	988
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	$ 795		$ 795
Short-term debt:
Interest rate	4.875%
Unsecured Debt | 3.50% Notes due in 2024
Long-term debt:
Long-term debt, gross	$ 878	809
Short-term debt:
Interest rate	3.50%			3.50%
Unsecured Debt | Other bank borrowings and finance lease obligations
Long-term debt:
Long-term debt, gross	$ 3	$ 1

Debt and Financing Arrangemen_4

Debt and Financing Arrangements - Narrative (Details)			1 Months Ended		3 Months Ended			12 Months Ended
	Dec. 31, 2022 USD ($)	Sep. 30, 2021 USD ($)	Feb. 28, 2022 USD ($)	Feb. 28, 2022 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Sep. 30, 2020 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2022 EUR (€)	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)	Feb. 28, 2022 EUR (€)
Debt Instrument [Line Items]
Total interest paid					$ 20,000,000	$ 41,000,000
Proceeds from sale and collection of receivables	$ 181,000,000	$ 269,000,000
Term Loan B - LIBOR plus 3.25% due in 2028
Debt Instrument [Line Items]
First lien secured net leverage ratio					1.75
4.875% Notes due in 2026 | Unsecured Debt
Debt Instrument [Line Items]
Face amount of debt (up to)	$ 900,000,000				$ 900,000,000
Interest rate	4.875%				4.875%				4.875%
Repayments of unsecured debt							$ 103,000,000	$ 2,000,000
Long-term debt, gross	$ 795,000,000	$ 795,000,000			$ 795,000,000			$ 795,000,000		$ 795,000,000	$ 795,000,000
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%			3.50%
Long-term debt, gross	$ 878,000,000				$ 878,000,000					$ 809,000,000
Repurchased face amount			$ 198,000,000									€ 177,000,000
Debt Instrument, unamortized premium			4,000,000									3,000,000
Accrued and unpaid interest	878,000,000		3,000,000		878,000,000				€ 823,000,000			€ 3,000,000
Write off of deferred debt issuance cost			$ 1,000,000	€ 1,000,000
Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	1,250,000,000				1,250,000,000
Credit facility expansion					250,000,000
Remaining borrowing capacity	971,000,000				$ 971,000,000
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%
Revolving Credit Facility | North American Subfacility
Debt Instrument [Line Items]
Maximum borrowing capacity	950,000,000				$ 950,000,000
Revolving Credit Facility | European Subfacility
Debt Instrument [Line Items]
Maximum borrowing capacity	300,000,000				300,000,000
Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	150,000,000				150,000,000
Letter of Credit
Debt Instrument [Line Items]
Remaining borrowing capacity	13,000,000				$ 13,000,000
Term Loan | Term Loan B - LIBOR plus 3.25% due in 2028
Debt Instrument [Line Items]
Basis spread					3.25%
Face amount of debt (up to)	985,000,000				$ 985,000,000
Debt periodic payment					1%
Term Loan | Incremental Term Loan
Debt Instrument [Line Items]
Face amount of debt (up to)	$ 750,000,000				$ 750,000,000

Debt and Financing Arrangemen_5

Debt and Financing Arrangements - Schedule of Net Financing Charges (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
Interest expense, net of capitalized interest costs	$ 41	$ 46
Banking fees and debt issuance cost amortization	4	3
Interest income	(4)	(2)
Derivative loss on Yanfeng transaction	0	3
Net financing charges	$ 41	$ 50

Derivative Instruments and He_3

Derivative Instruments and Hedging Activities - Narrative (Details)	3 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 CNY (¥)	Feb. 28, 2022
Derivative [Line Items]
Percentage of foreign exchange rate exposure hedged, minimum			70%	70%
Percentage of foreign exchange rate exposure hedged, maximum			90%	90%
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%
Net Investment Hedging | Cross-currency interest rate swaps | China
Derivative [Line Items]
Notional amount of derivative asset					$ 23,000,000	¥ 150,000,000
Net Investment Hedging | Foreign currency exchange derivatives
Derivative [Line Items]
Effective portion of pretax gains (loss) related to net investment hedges	$ (69,000,000)	$ 29,000,000
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			€ 823,000,000	$ 878,000,000
Interest rate			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	Dec. 31, 2022	Sep. 30, 2022
Derivatives, Fair Value [Line Items]
Derivative Asset, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other noncurrent assets	Other noncurrent assets
Derivative Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other current liabilities	Other current liabilities
Derivative Asset, Current, Statement of Financial Position [Extensible Enumeration]	Other current assets	Other current assets
Foreign currency exchange derivatives
Derivatives, Fair Value [Line Items]
Derivative asset		$ 20
Derivative Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other current liabilities
Derivative liability	$ 8
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Derivative asset	28	17
Derivative liability, noncurrent	878	809
Derivative liability	886	831
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives
Derivatives, Fair Value [Line Items]
Derivative asset, current	26	17
Derivative asset, noncurrent	2	0
Derivative liability, current	8	20
Derivative liability, noncurrent	0	2
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Derivative asset	3	3
Derivative liability, noncurrent	0	0
Derivative liability	0	1
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives
Derivatives, Fair Value [Line Items]
Derivative asset, current	3	3
Derivative asset, noncurrent	0	0
Derivative liability, current	0	0
Derivative liability, noncurrent	$ 0	$ 1

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	Dec. 31, 2022	Sep. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Gross amount recognized, asset	$ 31	$ 20
Gross amount eligible for offsetting, asset	(5)	(19)
Net amount, asset	26	1
Gross amount recognized, liability	886	832
Gross amount eligible for offsetting, liability	(5)	(19)
Net amount, liability	$ 881	$ 813

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
	Dec. 31, 2022	Dec. 31, 2021
Derivative Instruments, Gain (Loss) [Line Items]
Total	$ 12	$ (14)
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	3	1
Foreign currency exchange derivatives | Net financing charges
Derivative Instruments, Gain (Loss) [Line Items]
Pre-tax gain (loss) on foreign currency exchange derivatives not designated as hedging instrument	9	(15)
Foreign currency exchange derivatives | Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Foreign currency exchange derivatives	32	(2)
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	$ 7	$ 1

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of the Fair Value Hierarchy for Assets and Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2022	Sep. 30, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Statement of Financial Position [Extensible Enumeration]	Other current assets	Other current assets
Derivative Asset, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other noncurrent assets	Other noncurrent assets
Total assets	$ 31	$ 20
Total liabilities	$ 8	$ 23
Derivative Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other current liabilities	Other current liabilities
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	$ 28	$ 17
Derivative liability	886	831
Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		20
Derivative liability	$ 8
Derivative Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other current liabilities
Interest rate cap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		0
Other current assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	$ 29
Other noncurrent assets | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	2
Other current liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability		20
Other noncurrent liabilities | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability		3
Quoted Prices in Active Markets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	0	0
Total liabilities	0	0
Quoted Prices in Active Markets (Level 1) | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		0
Derivative liability	0
Quoted Prices in Active Markets (Level 1) | 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 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 | 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 current liabilities | Foreign currency exchange derivatives
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
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	31	20
Total liabilities	8	23
Significant Other Observable Inputs (Level 2) | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		20
Derivative liability	8
Significant Other Observable Inputs (Level 2) | Interest rate cap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		0
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	29
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	2
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		20
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
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) | Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		0
Derivative liability	0
Significant Unobservable Inputs (Level 3) | 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 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 | 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 current liabilities | Foreign currency exchange derivatives
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

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) $ in Billions	Dec. 31, 2022 USD ($) instrument	Sep. 30, 2022 USD ($)
Interest rate cap
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Number of instruments held | instrument	0
Fair Value, Inputs, Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of long-term debt | $	$ 2.5	$ 2.4

Equity and Noncontrolling Int_3

Equity and Noncontrolling Interests - Schedule of Stockholders Equity (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	$ 2,375	$ 2,718
Net income (loss)	26	(43)
Foreign currency translation adjustments	95	19
Realized and unrealized gains (losses) on derivatives	25	(2)
Dividends attributable to noncontrolling interests	(4)	(8)
Purchase of subsidiary shares from noncontrolling interest		0
Share based compensation and other	(8)	(5)
Stockholders' equity, ending balance	2,509	2,679
Shareholders' Equity Attributable to Adient
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	2,073	2,376
Net income (loss)	12	(54)
Foreign currency translation adjustments	90	17
Realized and unrealized gains (losses) on derivatives	25	(2)
Purchase of subsidiary shares from noncontrolling interest		12
Share based compensation and other	(8)	(5)
Stockholders' equity, ending balance	2,192	2,344
Ordinary Shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	0	0
Stockholders' equity, ending balance	0	0
Additional Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	4,026	3,991
Purchase of subsidiary shares from noncontrolling interest		12
Share based compensation and other	(8)	(5)
Stockholders' equity, ending balance	4,018	3,998
Retained Earnings (Accumulated Deficit)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	(1,108)	(988)
Net income (loss)	12	(54)
Stockholders' equity, ending balance	(1,096)	(1,042)
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	(845)	(627)
Foreign currency translation adjustments	90	17
Realized and unrealized gains (losses) on derivatives	25	(2)
Stockholders' equity, ending balance	(730)	(612)
Shareholders' Equity Attributable to Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	302	342
Net income (loss)	14	11
Foreign currency translation adjustments	5	2
Dividends attributable to noncontrolling interests	(4)	(8)
Purchase of subsidiary shares from noncontrolling interest		(12)
Share based compensation and other	0	0
Stockholders' equity, ending balance	$ 317	$ 335

Equity and Noncontrolling Int_4

Equity and Noncontrolling Interests - Schedule of AOCI (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	$ 2,375	$ 2,718
Aggregate adjustment for the period, net of tax	131	22
Stockholders' equity, ending balance	2,509	2,679
Accumulated Other Comprehensive Income (Loss)
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(845)	(627)
Stockholders' equity, ending balance	(730)	(612)
Foreign currency translation adjustments
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(836)	(617)
Aggregate adjustment for the period, net of tax	90	17
Stockholders' equity, ending balance	(746)	(600)
Realized and unrealized gains (losses) on derivatives
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(8)	(8)
Current period changes in fair value, net of tax	31	(1)
Reclassification to income, net of tax	(6)	(1)
Stockholders' equity, ending balance	17	(10)
Pension and postretirement plans
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(1)	(2)
Stockholders' equity, ending balance	$ (1)	$ (2)

Equity and Noncontrolling Int_5

Equity and Noncontrolling Interests - Schedule of Changes in Redeemable Noncontrolling Interest (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance	$ 302
Dividends	(4)	$ (8)
Ending balance	317
Redeemable Noncontrolling Interest
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance	45	240
Net income	7	13
Dividends	(18)	(31)
Change in redeemable noncontrolling interest	0	(186)
Foreign currency translation adjustments	11	5
Ending balance	$ 45	$ 41

Equity and Noncontrolling Int_6

Equity and Noncontrolling Interests - Narrative (Details) - USD ($)	3 Months Ended
	Dec. 31, 2022	Nov. 30, 2022
Equity [Abstract]
Aggregate amount		$ 600,000,000
Shares repurchased (in shares)	0

Retirement Plans - Schedule of

Retirement Plans - Schedule of Net Periodic Benefit Cost (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Retirement Benefits [Abstract]
Service cost	$ 1	$ 2
Interest cost	4	3
Expected return on plan assets	(3)	(4)
Net actuarial and settlement/curtailment (gain) loss	8	0
Net periodic benefit cost	$ 10	$ 1

Retirement Plans - Narrative (D

Retirement Plans - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Net actuarial and settlement/curtailment (gain) loss	$ (8)	$ 0
Americas
Defined Benefit Plan Disclosure [Line Items]
Net actuarial and settlement/curtailment (gain) loss	$ 8

Restructuring and Impairment _3

Restructuring and Impairment Costs - Narrative (Details) employee in Thousands, $ in Millions	3 Months Ended
	Dec. 31, 2022 USD ($) employee plant
Restructuring Cost and Reserve [Line Items]
Number of positions eliminated to date | employee	14
Number of positions eliminated | employee	12
Number of plants expected to close | plant	27
Number of plants closed | plant	21
2023 Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs | $	$ 7

Restructuring and Impairment _4

Restructuring and Impairment Costs - Changes in Reserve (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	$ 60
Restructuring reserve ending balance	45
2023 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	60
2023 Plan charges	7
Utilized - cash	(27)
Noncash and other adjustments	5
Restructuring reserve ending balance	45
2022 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance		$ 115
2023 Plan charges		3
Utilized - cash		(24)
Noncash and other adjustments		(8)
Restructuring reserve ending balance		86
Employee Severance and Termination Benefits | 2023 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	69
2023 Plan charges	7
Utilized - cash	(27)
Noncash and other adjustments	0
Restructuring reserve ending balance	49
Employee Severance and Termination Benefits | 2022 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance		111
2023 Plan charges		3
Utilized - cash		(24)
Noncash and other adjustments		(7)
Restructuring reserve ending balance		83
Currency Translation | 2023 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	(9)
2023 Plan charges	0
Utilized - cash	0
Noncash and other adjustments	5
Restructuring reserve ending balance	$ (4)
Currency Translation | 2022 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance		4
2023 Plan charges		0
Utilized - cash		0
Noncash and other adjustments		(1)
Restructuring reserve ending balance		$ 3

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income tax provision (benefit)	$ 31	$ 21
Effective tax rate	48%	233%
Unrecognized tax benefits	$ 522
Unrecognized tax benefits that would impact effective tax rate	122
Net accrued interest	25
Interest and penalties accrued	$ 2

Segment Information (Details)

Segment Information (Details) $ in Millions	3 Months Ended
	Dec. 31, 2022 USD ($) segment	Dec. 31, 2021 USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment	3
Net sales	$ 3,699	$ 3,480
Corporate-related costs	0	(2)
Restructuring and impairment costs	(7)	(4)
Purchase accounting amortization	(12)	(14)
Restructuring related charges	(3)	(1)
Adjustment to nonconsolidated partially-owned affiliates	1	0
Depreciation	(69)	(75)
Stock based compensation	(8)	(10)
Earnings (loss) before interest and income taxes	114	40
Net financing charges	(41)	(50)
Other pension income (expense)	(9)	1
Income (loss) before income taxes	64	(9)
Non-cash impairment charges	0	7
Integration-related costs	1	2
Net actuarial and settlement/curtailment (gain) loss	(8)	0
China
Segment Reporting Information [Line Items]
Net sales	398	414
BRAZIL
Segment Reporting Information [Line Items]
One-time gain		1
Americas
Segment Reporting Information [Line Items]
Net actuarial and settlement/curtailment (gain) loss	8
EMEA
Segment Reporting Information [Line Items]
Non-cash impairment charges		7
Operating Segments | Americas
Segment Reporting Information [Line Items]
Net sales	1,724	1,498
Adjusted EBITDA	69	9
Operating Segments | EMEA
Segment Reporting Information [Line Items]
Net sales	1,182	1,230
Adjusted EBITDA	28	43
Operating Segments | Asia
Segment Reporting Information [Line Items]
Net sales	821	784
Adjusted EBITDA	138	114
Eliminations
Segment Reporting Information [Line Items]
Net sales	(28)	(32)
Corporate-related costs
Segment Reporting Information [Line Items]
Corporate-related costs	$ (23)	$ (20)

Segment Information - Disaggreg

Segment Information - Disaggregation of Revenue by Geographical Market (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disaggregation of Revenue [Line Items]
Net sales	$ 3,699	$ 3,480
Americas
Disaggregation of Revenue [Line Items]
Net sales	1,724	1,498
United States
Disaggregation of Revenue [Line Items]
Net sales	1,553	1,331
Mexico
Disaggregation of Revenue [Line Items]
Net sales	607	541
Other Americas
Disaggregation of Revenue [Line Items]
Net sales	95	91
EMEA
Disaggregation of Revenue [Line Items]
Net sales	1,182	1,230
Germany
Disaggregation of Revenue [Line Items]
Net sales	248	233
Czech Republic
Disaggregation of Revenue [Line Items]
Net sales	228	267
Other EMEA
Disaggregation of Revenue [Line Items]
Net sales	1,030	1,039
Asia
Disaggregation of Revenue [Line Items]
Net sales	821	784
Thailand
Disaggregation of Revenue [Line Items]
Net sales	141	135
China
Disaggregation of Revenue [Line Items]
Net sales	398	414
Japan
Disaggregation of Revenue [Line Items]
Net sales	87	35
Other Asia
Disaggregation of Revenue [Line Items]
Net sales	203	206
Inter-segment elimination
Disaggregation of Revenue [Line Items]
Net sales	(28)	(32)
Inter-segment elimination | Americas
Disaggregation of Revenue [Line Items]
Net sales	(531)	(465)
Inter-segment elimination | EMEA
Disaggregation of Revenue [Line Items]
Net sales	(324)	(309)
Inter-segment elimination | Asia
Disaggregation of Revenue [Line Items]
Net sales	$ (8)	$ (6)

Nonconsolidated Partially-Own_3

Nonconsolidated Partially-Owned Affiliates - Schedule of Operating Information of Nonconsolidated Partially-owned Affiliates (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022
Schedule of Equity Method Investments [Line Items]
Investments in partially-owned affiliates	$ 306		$ 286
Gross profit	231	$ 173
Equity Method Investment, Nonconsolidated Investee or Group of Investees
Schedule of Equity Method Investments [Line Items]
Net sales	976	1,208
Gross profit	101	127
Net income	60	67
Net income attributable to the entity	$ 59	$ 67

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Dec. 31, 2022	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Reserves for environmental liabilities	$ 5	$ 6

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Sep. 30, 2022
Related Party Transactions [Abstract]
Net sales to related parties	$ 58	$ 56
Purchases from related parties	114	$ 96
Accounts receivable due from related parties	25		$ 34
Accounts payable due to related parties	$ 58		$ 95