Adient (ADNT) 10-Q 6 Aug 24 2024 Q3 Quarterly report Financial data

Cover

Cover	9 Months Ended
	Jun. 30, 2024 shares
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
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	87,189,933
Entity Central Index Key	0001670541
Current Fiscal Year End Date	--09-30
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q3
Amendment Flag	false

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Statement [Abstract]
Net sales	$ 3,716	$ 4,055	$ 11,126	$ 11,666
Cost of sales	3,509	3,753	10,443	10,883
Gross profit	207	302	683	783
Selling, general and administrative expenses	121	148	383	427
Restructuring and impairment costs	16	6	152	30
Equity income	24	25	65	57
Earnings before interest and income taxes	94	173	213	383
Net financing charges	48	49	139	149
Other pension expense	1	1	5	12
Income before income taxes	45	123	69	222
Income tax provision	40	28	68	84
Net income	5	95	1	138
Income attributable to noncontrolling interests	16	22	62	68
Net income (loss) attributable to Adient	$ (11)	$ 73	$ (61)	$ 70
Earnings (loss) per share:
Basic (in usd per share)	$ (0.12)	$ 0.78	$ (0.67)	$ 0.74
Diluted (in usd per share)	$ (0.12)	$ 0.77	$ (0.67)	$ 0.73
Shares used in computing earnings per share:
Basic (in shares)	88.6	94.1	90.7	94.8
Diluted (in shares)	88.6	94.9	90.7	95.6

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Statement of Comprehensive Income [Abstract]
Net income	$ 5	$ 95	$ 1	$ 138
Other comprehensive income, net of tax:
Foreign currency translation adjustments	(49)	(92)	(9)	48
Realized and unrealized gains (losses) on derivatives	(23)	11	(20)	50
Other comprehensive income (loss)	(72)	(81)	(29)	98
Total comprehensive income (loss)	(67)	14	(28)	236
Comprehensive income attributable to noncontrolling interests	11	8	60	75
Comprehensive income (loss) attributable to Adient	$ (78)	$ 6	$ (88)	$ 161

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($) $ in Millions	Jun. 30, 2024	Sep. 30, 2023
Assets
Cash and cash equivalents	$ 890	$ 1,110
Accounts receivable - net	1,825	1,874
Inventories	775	841
Other current assets	509	491
Current assets	3,999	4,316
Property, plant and equipment - net	1,365	1,382
Goodwill	2,085	2,094
Other intangible assets - net	369	408
Investments in partially-owned affiliates	328	303
Assets held for sale	8	7
Other noncurrent assets	941	914
Total assets	9,095	9,424
Liabilities and Shareholders' Equity
Short-term debt	3	2
Current portion of long-term debt	139	132
Accounts payable	2,462	2,526
Accrued compensation and benefits	352	400
Other current liabilities	730	678
Current liabilities	3,686	3,738
Long-term debt	2,395	2,401
Pension and postretirement benefits	90	92
Other noncurrent liabilities	639	590
Long-term liabilities	3,124	3,083
Commitments and Contingencies (Note 17)
Redeemable noncontrolling interests	63	57
Preferred shares issued, par value $0.001; 100,000,000 shares authorized, Zero shares issued and outstanding at June 30, 2024	0	0
Ordinary shares issued, par value $0.001; 500,000,000 shares authorized, 87,189,933 shares issued and outstanding at June 30, 2024	0	0
Additional paid-in capital	3,760	3,973
Accumulated deficit	(964)	(903)
Accumulated other comprehensive income (loss)	(869)	(842)
Shareholders' equity attributable to Adient	1,927	2,228
Noncontrolling interests	295	318
Total shareholders' equity	2,222	2,546
Total liabilities and shareholders' equity	$ 9,095	$ 9,424

Consolidated Statements of Fi_2

Consolidated Statements of Financial Position (Parenthetical)	Jun. 30, 2024 $ / 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)	87,189,933
Common stock, shares outstanding (in shares)	87,189,933

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Operating Activities
Net income (loss) attributable to Adient	$ (61)	$ 70
Income attributable to noncontrolling interests	62	68
Net income	1	138
Adjustments to reconcile net income to cash provided (used) by operating activities:
Depreciation	213	214
Amortization of intangibles	35	38
Pension and postretirement expense	9	16
Pension and postretirement contributions, net	(21)	(11)
Equity in earnings of partially-owned affiliates, net of dividends received	(19)	(28)
Impairment of interests in nonconsolidated partially owned affiliates	0	7
Premium paid on repurchase of debt	0	7
Deferred income taxes	7	(2)
Equity-based compensation	28	25
Other	4	3
Changes in assets and liabilities, excluding impact of acquisitions/divestitures:
Receivables	27	(170)
Inventories	69	120
Other assets	(59)	(84)
Accounts payable and accrued liabilities	0	88
Accrued income taxes	(14)	12
Cash provided by operating activities	280	373
Investing Activities
Capital expenditures	(194)	(177)
Sale of property, plant and equipment	14	16
Acquisition of businesses, net of cash acquired	0	(6)
Business divestitures	(3)	5
Other	0	(2)
Cash used by investing activities	(183)	(164)
Financing Activities
Increase (decrease) in short-term debt	1	(2)
Increase in long-term debt	0	1,002
Repayment of long-term debt	(3)	(1,104)
Debt financing costs	(5)	(23)
Share repurchases	(225)	(65)
Dividends paid to and other transactions with noncontrolling interests	(69)	(57)
Share based compensation and other	(12)	(12)
Cash used by financing activities	(313)	(261)
Effect of exchange rate changes on cash and cash equivalents	(4)	13
Decrease in cash and cash equivalents	(220)	(39)
Cash and cash equivalents at beginning of period	1,110	947
Cash and cash equivalents at end of period	$ 890	$ 908

Organization and Summary of Sig

Organization and Summary of Significant Accounting Policies	9 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Summary of Significant Accounting Policies	1. Organization and Summary of Significant Accounting Policies Adient is a global leader in the automotive seating supplier industry and maintains relationships with the largest global automotive original equipment manufacturers, or OEMs. 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 U.S. 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. Certain figures for comparative periods were regrouped to conform to current period presentation. Principles of Consolidation Adient consolidates its wholly-owned subsidiaries and those entities in which it has a controlling interest. Investments in partially-owned affiliates are accounted for by the equity method when Adient's interest exceeds 20% and does not have a controlling interest. Consolidated VIEs Based upon the criteria set forth in the Financial Accounting Standards Board (the FASB) Accounting Standards Codification (ASC) 810, "Consolidation," Adient has determined that it was the primary beneficiary in two variable interest entities (VIEs) for the reporting periods ended June 30, 2024, and September 30, 2023, 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) June 30, 2024 September 30, 2023 Current assets $ 255 $ 265 Noncurrent assets 95 121 Total assets $ 350 $ 386 Current liabilities $ 195 $ 228 Noncurrent liabilities 12 13 Total liabilities $ 207 $ 241 Earnings Per Share The following table reconciles the numerators and denominators used to calculate basic and diluted earnings per share: Three Months Ended Nine Months Ended (in millions, except per share data) 2024 2023 2024 2023 Income available to shareholders Net income (loss) attributable to Adient $ (11) $ 73 $ (61) $ 70 Weighted average shares outstanding Basic weighted average shares outstanding 88.6 94.1 90.7 94.8 Effect of dilutive securities: Stock options, unvested restricted stock and unvested performance share awards — 0.8 — 0.8 Diluted weight average shares outstanding 88.6 94.9 90.7 95.6 Earnings (loss) per share: Basic $ (0.12) $ 0.78 $ (0.67) $ 0.74 Diluted $ (0.12) $ 0.77 $ (0.67) $ 0.73 Potentially dilutive securities whose effect would have been anti-dilutive are excluded from the computation of diluted earnings per share for the three and nine months ended June 30, 2024 as a result of being in a loss position. New Accounting Pronouncements Standards Adopted During Fiscal 2024 On October 1, 2023, Adient adopted Accounting Standards Codification (ASU) 2022-04, Liabilities - Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations , which requires disclosures of key terms of Adient's material supplier finance program. Refer to Note 8, "Debt and Financing Arrangements," of the notes to consolidated financial statements for additional information. Standards Effective After Fiscal 2024 Adient has considered the new standards that are summarized below, each to be effective after fiscal 2024: Standard to be Adopted Description Date Effective ASU 2023-07 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures The ASU requires additional disclosures on significant segment expenses that are regularly provided to the chief operating decision maker and included within each reported measure of segment profit or loss (collectively referred to as the “significant expense principle”). The ASU also requires additional disclosures of an amount for other segment items by reportable segment and a description of its composition. October 1, 2024 ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The ASU requires disclosure of additional details about the reporting entity's reconciliation of the effective tax rate to the statutory rate for federal, state, and foreign income taxes. The ASU also requires further disaggregation of income tax amounts paid by federal, state and foreign, as well as by material jurisdiction. October 1, 2025 Standard to be Adopted Description Date Effective SEC Climate Disclosure Rules In March 2024, the SEC adopted the final rule surrounding disclosures of the impacts and risks of climate-related matters that have a material impact on Adient's operations and consolidated financial statements. These disclosures would be required in annual reports and registration statements and would discuss Scope 1 and Scope 2 greenhouse gas emissions along with other climate-related information such as severe weather events and other natural conditions. In April 2024, the SEC voluntarily stayed the climate disclosure rules pending judicial review. Adient is monitoring the outcome and evaluating the impact of these rules on its consolidated financial statements and related disclosures. October 1, 2025 (under final rules which are now stayed)

Revenue Recognition

Revenue Recognition	9 Months Ended
	Jun. 30, 2024
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. Approximately 1% of net sales recorded during the third quarter of fiscal 2024 were related to product sales transacted in prior periods. 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 and 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 contract 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, 2023 or at June 30, 2024. 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	9 Months Ended
	Jun. 30, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]
Acquisitions and Divestitures	3. Acquisitions and Divestitures In November 2023, Adient finalized the sale of 51% of its interest (previously held 100%) in Adient (Langfang) Seating Co., Ltd. ("LFADNT") in China for ¥44 million ($6 million), resulting in the deconsolidation of LFADNT, including $9 million of cash. Adient recorded an $8 million loss as a result of the transaction in the Asia segment, including $5 million of allocated goodwill. In April 2023, Adient completed the acquisition of Nantong Yanfeng Adient Seating Trim Co., Ltd. (“YFAT”) from KEIPER Seating Mechanisms Co., Ltd. (“KEIPER”) for ¥150 million ($23 million). Adient made an initial deposit of ¥75 million ($12 million) in fiscal 2022, which represents 50% of the purchase price (reflected within other current assets as of September 30, 2022). During fiscal 2023, Adient paid the remaining purchase price of ¥75 million ($11 million). The acquisition was accounted for using the acquisition method, and the operating results and cash flows of YFAT are included in Adient's consolidated financial statements starting from May 2023. The acquisition has provided additional synergies within the Asia segment. Adient recorded a purchase price allocation for the assets acquired and liabilities assumed based on their fair values as of the April 2023 acquisition date, which included $13 million of goodwill and $5 million of acquired cash. The allocation of the purchase price is based on the valuations performed to determine the fair value of the net assets as of the acquisition date. If the acquisition of YFAT had occurred on October 1, 2021, its impact on Adient's net sales and net income attributable to Adient for fiscal 2022 and fiscal 2023 would have been immaterial. Upon acquisition, YFAT was renamed as Adient (Nantong) Automotive Seating Components Co., Ltd.

Inventories

Inventories	9 Months Ended
	Jun. 30, 2024
Inventory Disclosure [Abstract]
Inventories	4. Inventories Inventories consisted of the following: (in millions) June 30, 2024 September 30, 2023 Raw materials and supplies $ 594 $ 644 Work-in-process 29 34 Finished goods 152 163 Inventories $ 775 $ 841

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Jun. 30, 2024
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, 2023 $ 609 $ 317 $ 1,168 $ 2,094 Business divestiture (1) — — (5) (5) Currency translation and other (3) 8 (9) (4) Balance at June 30, 2024 $ 606 $ 325 $ 1,154 $ 2,085 (1) Refer to Note 3, "Acquisitions and Divestitures," for information on the sale of 51% of Adient's interest in LFADNT. 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: June 30, 2024 September 30, 2023 (in millions) Gross Accumulated Net Gross Accumulated Net Intangible assets Patented technology $ 79 $ (37) $ 42 $ 79 $ (32) $ 47 Customer relationships 545 (230) 315 550 (201) 349 Trademarks — — — 17 (17) — Miscellaneous 24 (12) 12 24 (12) 12 Total intangible assets $ 648 $ (279) $ 369 $ 670 $ (262) $ 408 Amortization of intangible assets for the nine months ended June 30, 2024 and 2023 was $35 million and $38 million, respectively.

Product Warranties

Product Warranties	9 Months Ended
	Jun. 30, 2024
Product Warranties Disclosures [Abstract]
Product Warranties	6. Product Warranties Adient offers warranties to its customers depending upon the specific product and terms of the customer purchase agreement. A typical warranty program requires that Adient replace defective products within a specified time period from the date of sale. Adient records an estimate for future warranty-related costs based on actual historical return rates and other known factors. Based on analysis of return rates and other factors, Adient's warranty provisions are adjusted as necessary. Adient monitors its warranty activity and adjusts its reserve estimates when it is probable that future warranty costs will be different than those estimates. Adient's product warranty liability is recorded in the consolidated statements of financial position in other current liabilities. The changes in Adient's total product warranty liability are as follows: Nine Months Ended June 30, (in millions) 2024 2023 Balance at beginning of period $ 21 $ 21 Accruals for warranties issued during the period 5 6 Settlements made (in cash or in kind) during the period (5) (7) Currency translation — 1 Balance at end of period $ 21 $ 21

Leases

Leases	9 Months Ended
	Jun. 30, 2024
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 for the three and nine months ended June 30, 2024 and 2023 were as follows: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Operating lease cost $ 27 $ 27 $ 81 $ 81 Short-term lease cost 6 9 21 23 Total lease cost $ 33 $ 36 $ 102 $ 104 Operating lease right-of-use assets and lease liabilities included in the consolidated statement of financial position were as follows: (in millions) June 30, 2024 September 30, 2023 Operating leases: Operating lease right-of-use assets Other noncurrent assets $ 248 $ 241 Operating lease liabilities - current Other current liabilities $ 79 $ 77 Operating lease liabilities - noncurrent Other noncurrent liabilities 168 163 $ 247 $ 240 Weighted average remaining lease term: Operating leases 5 years 5 years Weighted average discount rate: Operating leases 6.3 % 6.1 % Maturities of operating lease liabilities and minimum payments for operating leases having initial or remaining non-cancelable terms in excess of one year as of June 30, 2024 are as follows: Operating leases Fiscal years (in millions) June 30, 2024 2024 (excluding the nine months ended June 30, 2024) $ 26 2025 85 2026 61 2027 42 2028 26 Thereafter 61 Total lease payments 301 Less: imputed interest (54) Present value of lease liabilities $ 247 Supplemental cash flow information related to leases is as follows: Nine Months Ended (in millions) 2024 2023 Right-of-use assets obtained in exchange for lease obligations: Operating leases (non-cash activity) $ 64 $ 28 Operating cash flows: Cash paid for amounts included in the measurement of lease liabilities $ 82 $ 81

Debt and Financing Arrangements

Debt and Financing Arrangements	9 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
Debt and Financing Arrangements	8. Debt and Financing Arrangements Long-term and short-term debt consisted of the following: (in millions) June 30, 2024 September 30, 2023 Long-term debt: 8.25% Notes due 2031 $ 500 $ 500 7.00% Secured Notes due 2028 500 500 Term Loan B due in 2031 633 635 4.875% Notes due in 2026 795 795 3.50% Notes due in 2024 132 130 Other bank borrowings and finance lease obligations 3 4 Less: debt issuance costs (29) (31) Gross long-term debt 2,534 2,533 Less: current portion 139 132 Net long-term debt $ 2,395 $ 2,401 Short-term debt: Other bank borrowings $ 3 $ 2 Total short-term debt $ 3 $ 2 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 paid $7 million in debt issuance costs for the amended ABL Credit Facility and 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 Term 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 June 30, 2024, Adient had not drawn down on the ABL Credit Facility and had availability under this facility of $923 million (net of $11 million of letters of credit). In addition, Adient Global Holdings S.à r.l., a wholly-owned subsidiary of Adient, maintains a senior secured term loan facility (the "Term Loan B Agreement"), that had an outstanding balance of $635 million as of September 30, 2023 and an outstanding balance of $633 million as of June 30, 2024. The Term Loan B Agreement 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. Interest on the Term Loan B Agreement accrues at Term SOFR plus an applicable margin. The Term Loan B Agreement was previously due on April 8, 2028. During the second quarter of fiscal 2024, the Term Loan B Agreement was amended to reduce the applicable margin from 3.25% to 2.75% and extend final maturity to January 31, 2031. 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. Adient incurred $5 million of costs associated with the modification, of which $4 million was recorded as deferred financing costs. 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. During March 2023, Adient Global Holdings Ltd. ("AGH"), a wholly-owned subsidiary of Adient, issued (i) $500 million (net proceeds of $494 million) in aggregate principal amount of 7% senior secured notes due 2028 and (ii) $500 million (net proceeds of $494 million) in aggregate principal amount of 8.250% senior unsecured notes due 2031. Interest on both of these notes is paid on April 15 and October 15 each year, beginning on October 15, 2023. These notes contain covenants that are usual and customary. The total net proceeds of $988 million along with cash on hand were used primarily to redeem $350 million of the senior secured term loan facility under the Term Loan B Agreement, and repurchase €700 million ($743 million) of the 3.50% unsecured notes due 2024 as described below. Adient paid $16 million in debt issuance costs for these debt issuances. AGH also maintains 4.875% USD-denominated unsecured notes due 2026. The aggregate principal amount of these notes was $795 million as of June 30, 2024 and September 30, 2023. AGH also previously maintained €823 million aggregate principal amount of 3.50% unsecured notes due in August 2024. During March 2023, Adient repurchased €700 million ($743 million) of the 3.50% unsecured notes at a premium of €7 million ($7 million) plus €3 million ($3 million) of accrued and unpaid interest, and expensed €2 million ($2 million) of previously deferred financing costs to net financing charges. As of June 30, 2024, the remaining balance of this debt was €123 million ($132 million) and is classified as current portion of long-term debt on the consolidated statement of financial position. Net Financing Charges Adient's net financing charges in the consolidated statements of income contained the following components: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Interest expense, net of capitalized interest costs $ 48 $ 49 $ 142 $ 138 Banking fees and debt issuance cost amortization 4 5 13 16 Interest income (6) (6) (21) (15) Premium paid on repurchase of debt — — — 7 Net foreign exchange 2 1 5 3 Net financing charges $ 48 $ 49 $ 139 $ 149 Total interest paid on both short and long-term debt for the nine months ended June 30, 2024 and 2023 was $150 million and $95 million, respectively. Other Arrangements 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 June 30, 2024, $133 million was funded under these programs compared to $170 million as of September 30, 2023. Adient also has a program with an external financial institution under which Adient's suppliers can sell their receivables from Adient to the financial institution at their sole discretion. Adient is not a party to the agreements between the participating suppliers and the financial institution. Adient's obligation under the program is to pay the original amounts of supplier invoices to the financial institution on the original invoice dates. No fees are paid and no assets are pledged by Adient. The payment terms for trade payables can range from 45 days to 120 days depending on types of services and goods being purchased. The payment terms for molds, dies and other tools that are acquired as part of pre-production activities are in general longer, and are normally dependent on the terms which Adient has agreed with its customers. As of June 30, 2024, and September 30, 2023, Adient's liabilities related to this program were $62 million and $50 million, respectively. Cash flows related to the program are all presented within operating activities in Adient's consolidated statements of cash flows.

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	9 Months Ended
	Jun. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities	9. Derivative Instruments and Hedging Activities Adient selectively uses derivative instruments to reduce Adient's market risk associated with changes in foreign currency. Under Adient's policy, the use of derivatives is restricted to those intended for hedging purposes; the use of any derivative instrument for speculative purposes is strictly prohibited. A description of each type of derivative utilized to manage Adient's risk is included in the following paragraphs. In addition, refer to Note 10, "Fair Value Measurements," of the notes to consolidated financial statements for information related to the fair value measurements and valuation methods utilized by Adient for each derivative type. Adient has global operations and participates in the foreign exchange markets to minimize its risk of loss from fluctuations in foreign currency exchange rates. Adient primarily uses foreign currency exchange contracts to hedge certain foreign exchange rate exposures. Adient hedges 70% to 90% of the nominal amount of each of its known foreign exchange transactional exposures. Gains and losses on derivative contracts offset gains and losses on underlying foreign currency exposures. These contracts have been designated as cash flow hedges under ASC 815, "Derivatives and Hedging," and the hedge gains or losses due to changes in fair value are initially recorded as a component of accumulated other comprehensive income (AOCI) and are subsequently reclassified into earnings when the hedged transactions occur and affect earnings. All contracts were highly effective in hedging the variability in future cash flows attributable to changes in currency exchange rates at June 30, 2024 and September 30, 2023, respectively. The €123 million ($132 million) aggregate principal amount of 3.50% euro-denominated unsecured notes due 2024 was previously 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 were reflected in the AOCI account within shareholders' equity attributable to Adient where they offset gains and losses recorded on Adient's net investment in Europe. During the first quarter of fiscal 2024, Adient de-designated these notes as a net investment hedge concurrent with entering into a foreign exchange forward contract designated as a fair value hedge of the principal balance on the 3.50% notes. The impact of foreign currency changes on the notes and the contract are recorded in net financing charges until payment of the notes and maturity of the foreign exchange forward contract in August 2024. During the second quarter of fiscal 2024, Adient entered into a ¥685 million ($96 million) foreign exchange forward contract to selectively hedge portions of its net investment in China. The contract is set to mature in October 2024. During the third quarter of fiscal 2024, Adient entered into an additional ¥570 million ($78 million) contract to selectively hedge portions of its net investment in China. The contract is set to mature in October 2025. The following table presents the location and fair values of derivative instruments and other amounts used in hedging activities included in Adient's consolidated statements of financial position: Derivatives and Hedging Derivatives and Hedging (in millions) June 30, 2024 September 30, 2023 June 30, 2024 September 30, 2023 Other current assets Foreign currency exchange derivatives $ 13 $ 30 $ 3 $ 4 Other noncurrent assets Foreign currency exchange derivatives 1 — 3 — Total assets $ 14 $ 30 $ 6 $ 4 Other current liabilities Foreign currency exchange derivatives $ 15 $ 8 $ — $ — Other noncurrent liabilities Foreign currency exchange derivatives 7 6 — — Long-term debt Foreign currency denominated debt — 130 — — Total liabilities $ 22 $ 144 $ — $ — Adient enters into International Swaps and Derivatives Associations (ISDA) master netting agreements with counterparties that permit the net settlement of amounts owed under the derivative contracts. The master netting agreements generally provide for net settlement of all outstanding contracts with a counterparty in the case of an event of default or a termination event. Adient has not elected to offset the fair value positions of the derivative contracts recorded in the consolidated statements of financial position. Collateral is generally not required of Adient or the counterparties under the master netting agreements. As of June 30, 2024 and September 30, 2023, no cash collateral was received or pledged under the master netting agreements. The gross and net amounts of derivative instruments and other amounts used in hedging activities are as follows: Assets Liabilities (in millions) June 30, 2024 September 30, 2023 June 30, 2024 September 30, 2023 Gross amount recognized $ 20 $ 34 $ 22 $ 144 Gross amount eligible for offsetting (10) (12) (10) (12) Net amount $ 10 $ 22 $ 12 $ 132 The following table presents the effective portion of pretax gains (losses) recorded in other comprehensive income related to cash flow hedges: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Foreign currency exchange derivatives $ (25) $ 32 $ 13 $ 97 The following table presents the location and amount of the effective portion of pretax gains (losses) on cash flow hedges reclassified from AOCI into Adient's consolidated statements of income: (in millions) Three Months Ended Nine Months Ended 2024 2023 2024 2023 Foreign currency exchange derivatives Cost of sales $ 12 $ 19 $ 45 $ 41 During the next twelve months, $2 million of pretax losses on cash flow hedges are expected to be reclassified from AOCI into Adient's consolidated statements of income. The following table presents the location and amount of pretax gains (losses) on fair value hedge activity in Adient's consolidated statements of income: (in millions) Three Months Ended Nine Months Ended 2024 2023 2024 2023 Foreign currency exchange derivatives Net financing charges $ (1) $ — $ 2 $ — 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: (in millions) Three Months Ended Nine Months Ended 2024 2023 2024 2023 Foreign currency exchange derivatives Cost of sales $ (2) $ — $ (3) $ 11 Foreign currency exchange derivatives Net financing charges (1) (5) — (3) Total $ (3) $ (5) $ (3) $ 8 The effective portion of pretax gains (losses) recorded in currency translation adjustment ("CTA") within other comprehensive income (loss) related to net investment hedges was $1 million and $1 million for the three months ended June 30, 2024 and 2023, respectively, and $0 million and $(70) million for the nine months ended June 30, 2024 and 2023, respectively. For the three and nine months ended June 30, 2024 and 2023, no gains or losses were reclassified from CTA into income for Adient's outstanding net investment hedges. For the three and nine months ended June 30, 2024 and 2023, no ineffectiveness was recognized in the consolidated statements of income resulting from cash flow hedges.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Jun. 30, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurements	10. Fair Value Measurements ASC 820, "Fair Value Measurement," defines fair value as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. ASC 820 also establishes a three-level fair value hierarchy that prioritizes information used in developing assumptions when pricing an asset or liability as follows: Level 1: Observable inputs such as quoted prices in active markets; Level 2: Inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and Level 3: Unobservable inputs where there is little or no market data, which requires the reporting entity to develop its own assumptions. ASC 820 requires the use of observable market data, when available, in making fair value measurements. When inputs used to measure fair value fall within different levels of the hierarchy, the level within which the fair value measurement is categorized is based on the lowest level input that is significant to the fair value measurement. Recurring Fair Value Measurements The following tables present Adient's fair value hierarchy for those assets and liabilities measured at fair value: Fair Value Measurements Using: (in millions) Total as of June 30, 2024 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 16 $ — $ 16 $ — Other noncurrent assets Foreign currency exchange derivatives 4 — 4 — Total assets $ 20 $ — $ 20 $ — Other current liabilities Foreign currency exchange derivatives 15 — 15 — Other noncurrent liabilities Foreign currency exchange derivatives 7 — 7 — Total liabilities $ 22 $ — $ 22 $ — Fair Value Measurements Using: (in millions) Total as of September 30, 2023 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 34 $ — $ 34 $ — Total assets $ 34 $ — $ 34 $ — Other current liabilities Foreign currency exchange derivatives $ 8 $ — $ 8 $ — Other noncurrent liabilities Foreign currency exchange derivatives 6 — 6 — Total liabilities $ 14 $ — $ 14 $ — Valuation Methods Foreign currency exchange derivatives: Adient selectively hedges anticipated transactions and net investments that are subject to foreign exchange rate risk primarily using foreign currency exchange hedge contracts. The foreign currency exchange derivatives are valued under a market approach using publicized spot and forward prices. Changes in fair value on foreign exchange derivatives accounted for as hedging instruments under ASC 815 are initially recorded as a component of AOCI and are subsequently reclassified into earnings when the hedged transactions occur and affect earnings. These contracts were highly effective in hedging the variability in future cash flows attributable to changes in currency exchange rates at June 30, 2024 and September 30, 2023, 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. 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 and $2.5 billion at June 30, 2024 and September 30, 2023, respectively, was determined primarily using market quotes classified as Level 1 inputs within the ASC 820 fair value hierarchy.

Equity and Noncontrolling Inter

Equity and Noncontrolling Interests	9 Months Ended
	Jun. 30, 2024
Equity [Abstract]
Equity and Noncontrolling Interests	11. Equity and Noncontrolling Interests For the three months ended June 30, 2024: (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at March 31, 2024 $ — $ 3,830 $ (953) $ (802) $ 2,075 $ 327 $ 2,402 Net income (loss) — — (11) — (11) 9 (2) Foreign currency translation adjustments — — — (44) (44) (3) (47) Realized and unrealized gains (losses) on derivatives — — — (23) (23) — (23) Dividends attributable to noncontrolling interests — — — — — (39) (39) Repurchases of common stock — (75) — — (75) — (75) Share based compensation and other — 5 — — 5 1 6 Balance at June 30, 2024 $ — $ 3,760 $ (964) $ (869) $ 1,927 $ 295 $ 2,222 For the nine months ended June 30, 2024: (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, 2023 $ — $ 3,973 $ (903) $ (842) $ 2,228 $ 318 $ 2,546 Net income (loss) — — (61) — (61) 35 (26) Foreign currency translation adjustments — — — (7) (7) (2) (9) Realized and unrealized gains (losses) on derivatives — — — (20) (20) — (20) Dividends attributable to noncontrolling interests — — — — — (57) (57) Repurchases of common stock — (225) — — (225) — (225) Share based compensation and other — 12 — — 12 1 13 Balance at June 30, 2024 $ — $ 3,760 $ (964) $ (869) $ 1,927 $ 295 $ 2,222 For the three months ended June 30, 2023: (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at March 31, 2023 $ — $ 3,995 $ (1,111) $ (687) $ 2,197 $ 335 $ 2,532 Net income — — 73 — 73 15 88 Foreign currency translation adjustments — — — (78) (78) (9) (87) Realized and unrealized gains (losses) on derivatives — — — 11 11 — 11 Dividends attributable to noncontrolling interests — — — — — (30) (30) Repurchases of common stock — (35) — — (35) — (35) Share based compensation and other — 6 — — 6 — 6 Balance at June 30, 2023 $ — $ 3,966 $ (1,038) $ (754) $ 2,174 $ 311 $ 2,485 For the nine months ended June 30, 2023: (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) — — 70 — 70 45 115 Foreign currency translation adjustments — — — 41 41 — 41 Realized and unrealized gains (losses) on derivatives — — — 50 50 — 50 Dividends attributable to noncontrolling interests — — — — — (36) (36) Repurchases of common stock — (65) — — (65) — (65) Share based compensation and other — 5 — — 5 — 5 Balance at June 30, 2023 $ — $ 3,966 $ (1,038) $ (754) $ 2,174 $ 311 $ 2,485 The following table presents changes in AOCI attributable to Adient: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Foreign currency translation adjustments Balance at beginning of period $ (817) $ (717) $ (854) $ (836) Aggregate adjustment for the period, net of tax (44) (78) (7) 41 Balance at end of period (1) $ (861) $ (795) $ (861) $ (795) Realized and unrealized gains (losses) on derivatives Balance at beginning of period $ 16 $ 31 $ 13 $ (8) Current period changes in fair value, net of tax (16) 28 13 86 Reclassification to income, net of tax (7) (17) (33) (36) Balance at end of period $ (7) $ 42 $ (7) $ 42 Pension and postretirement plans Balance at beginning of period $ (1) $ (1) $ (1) $ (1) Balance at end of period $ (1) $ (1) $ (1) $ (1) Accumulated other comprehensive income (loss), end of period $ (869) $ (754) $ (869) $ (754) (1) Foreign currency translation adjustments as of June 30, 2024 and 2023 include gains on designated net investment hedge instruments of $2 million and $73 million, respectively. During the next twelve months, no gains or losses are expected to be reclassified from AOCI into Adient's consolidated statements of income. Adient consolidates certain subsidiaries in which the noncontrolling interest party has within their control the right to require Adient to redeem all or a portion of its interest in the subsidiary. These redeemable noncontrolling interests are reported at their estimated redemption value. Any adjustment to the redemption value impacts retained earnings but does not impact net income. Redeemable noncontrolling interests which are redeemable only upon future events, the occurrence of which is not currently probable, are recorded at carrying value. The following table presents changes in the redeemable noncontrolling interests: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Beginning balance $ 58 $ 55 $ 57 $ 45 Net income (1) 7 7 27 23 Dividends — — (21) (18) Foreign currency translation adjustments (2) (5) — 7 Ending balance $ 63 $ 57 $ 63 $ 57 (1) During the first quarter of fiscal 2024, a $5 million adjustment was recorded to increase income attributable to noncontrolling interest related to the three months ended September 30, 2023. Repurchases of Equity Securities In November 2022, Adient’s board of directors authorized the repurchase of the Company’s ordinary shares up to an aggregate purchase price of $600 million with no expiration date. Under the share repurchase authorization, Adient’s ordinary shares may be purchased either through discretionary purchases on the open market, by block trades or privately negotiated transactions. The number of ordinary shares repurchased, if any, and the timing of repurchases will depend on a number of factors, including share price, trading volume and general market conditions, as well as on working capital requirements, general business conditions and other factors. During fiscal year 2023, Adient repurchased and immediately retired 1,756,777 of its ordinary shares at an average purchase price per share of $37.00. The aggregate amount of cash paid to repurchase shares during fiscal year 2023 was $65 million, all of which had been spent as of June 30, 2023. During the third quarter of fiscal 2024, Adient repurchased and immediately retired 2,633,704 of its ordinary shares at an average purchase price per share of $28.48. The aggregate amount of cash paid to repurchase shares during the third quarter of fiscal 2024 was $75 million. During the first nine months of fiscal 2024, Adient repurchased and immediately retired 7,098,052 of its ordinary shares at an average purchase price per share of $31.70. The aggregate amount of cash paid to repurchase shares during the nine months ended June 30, 2024 was $225 million. As of June 30, 2024, the remaining aggregate amount of authorization remaining under the share repurchase authorization was $310 million.

Retirement Plans

Retirement Plans	9 Months Ended
	Jun. 30, 2024
Retirement Benefits [Abstract]
Retirement Plans	12. Retirement Plans Adient maintains non-contributory defined benefit pension plans covering primarily non-U.S. employees and a limited number of U.S. employees. The following table contains the components of net periodic benefit cost: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Service cost $ 1 $ 2 $ 4 $ 4 Interest cost 4 4 14 13 Expected return on plan assets (3) (3) (9) (9) Net actuarial and settlement/curtailment (gain) loss — — — 8 Net periodic benefit cost $ 2 $ 3 $ 9 $ 16 The interest cost, expected return on plan assets, and net actuarial and settlement/curtailment (gain) loss components of net periodic benefit cost are included in other pension expense (income) in the consolidated statements of income. During the first nine months of fiscal 2023, Adient recorded an $8 million curtailment loss associated with employee termination benefit plans in the Americas segment.

Restructuring and Impairment Co

Restructuring and Impairment Costs	9 Months Ended
	Jun. 30, 2024
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. Adient, in general, records costs associated with separation programs when management has approved the plan for separation, the affected employees are identified, and it is unlikely that actions required to complete the separation plan will change significantly. Costs associated with benefits that are contingent on the employee continuing to provide service are accrued over the required service period. All other costs associated with restructuring activities are expensed as incurred. During the first nine months of fiscal 2024, Adient committed to restructuring actions ("2024 Plan") resulting in charges of $152 million which included a charge of $14 million recorded during the three months ended June 30, 2024. Additional charges totaling $2 million related to prior year plans were also recorded during the three months ended June 30, 2024. The third quarter charges were mostly related to termination benefits in Europe. The 2024 Plan is being implemented in response to structural changes occurring in the European automotive market and to ensure Adient maintains a competitive cost structure by reducing operating, administrative and engineering costs, and increasing efficiencies. Restructuring actions associated with these specific plans will primarily occur in fiscal years 2025 and 2026 and are expected to be substantially complete by fiscal year 2027. Restructuring costs are included in restructuring and impairment costs in the consolidated statements of income. The following tables summarize the changes in Adient's restructuring reserve. For the three months ended June 30, 2024: (in millions) Employee Severance and Termination Benefits Currency Total Balance at March 31, 2024 $ 175 $ (6) $ 169 2024 Plan charges 14 — 14 Utilized - cash (10) — (10) Noncash and other adjustments 2 — 2 Balance at June 30, 2024 $ 181 $ (6) $ 175 Current restructuring reserve - other current liabilities $ 85 Noncurrent restructuring reserve - other noncurrent liabilities 90 Balance at June 30, 2024 $ 175 For the nine months ended June 30, 2024: (in millions) Employee Severance and Termination Benefits Currency Total Balance at September 30, 2023 $ 56 $ (5) $ 51 2024 Plan charges 152 — 152 Utilized - cash (27) — (27) Noncash and other adjustments — (1) (1) Balance at June 30, 2024 $ 181 $ (6) $ 175 For the three months ended June 30, 2023: (in millions) Employee Severance and Termination Benefits Currency Total Balance at March 31, 2023 $ 57 $ (4) $ 53 2023 Plan charges 2 — 2 Utilized - cash (8) — (8) Noncash and other adjustments 3 — 3 Balance at June 30, 2023 $ 54 $ (4) $ 50 Current restructuring reserve - other current liabilities $ 50 Noncurrent restructuring reserve - other noncurrent liabilities — Balance at June 30, 2023 $ 50 For the nine months ended June 30, 2023: (in millions) Employee Severance and Termination Benefits Currency Total Balance at September 30, 2022 $ 69 $ (9) $ 60 2023 Plan charges 26 — 26 Utilized - cash (45) — (45) Noncash and other adjustments 4 5 9 Balance at June 30, 2023 $ 54 $ (4) $ 50 Adient's management closely monitors its overall cost structure and continually analyzes each of its businesses for opportunities to consolidate current operations, improve operating efficiencies and locate facilities in low-cost countries in close proximity to customers. This ongoing analysis includes a review of its manufacturing, engineering, purchasing and administrative functions, as well as the overall global footprint for all its businesses. Future adverse developments in the automotive industry could impact Adient's liquidity position, lead to impairment charges and/or require additional restructuring of its operations.

Income Taxes

Income Taxes	9 Months Ended
	Jun. 30, 2024
Income Tax Disclosure [Abstract]
Income Taxes	14. Income Taxes In calculating the provision for income taxes, Adient uses an estimate of the annual effective tax rate based upon the facts and circumstances known at each interim period. On a quarterly basis, the actual effective tax rate is adjusted, as appropriate, based on changes in facts and circumstances, if any, as compared to those forecasted at the beginning of the fiscal year and each interim period thereafter. For the three and nine months ended June 30, 2024, Adient’s income tax expense was $40 million equating to an effective tax rate of 89%, and $68 million equating to an effective tax rate of 99%, respectively. The three and nine 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 tax expense related to foreign exchange remeasurements of tax balances primarily in Mexico, with the nine month income tax expense also partially offset by tax benefits from the release of uncertain tax positions due to audit closures. For the three and nine months ended June 30, 2023, Adient’s income tax expense was $28 million equating to an effective tax rate of 23%, and $84 million equating to an effective tax rate of 38%, respectively. The three and nine 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. Valuation Allowances As a result of the Company's third quarter fiscal 2024 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. Given current earnings and anticipated future earnings at certain subsidiaries, the Company believes that there is a reasonable possibility that sufficient positive evidence may become available that would allow the release of all, or a portion of, valuation allowances at certain subsidiaries within the next twelve months. A release of valuation allowances, if any, would result in the recognition of certain deferred tax assets which could generate a material income tax benefit for the period in which such release is recorded. Uncertain Tax Positions At June 30, 2024, Adient had gross tax effected unrecognized tax benefits of $509 million. If recognized, $147 million of Adient's unrecognized tax benefits would impact the effective tax rate. Total net accrued interest at June 30, 2024 was approximately $28 million (net of tax benefit). The interest and penalties accrued for the three and nine months ended June 30, 2024 was $2 million and $5 million, respectively. Additionally, during the nine months ended June 30, 2024, Adient recognized tax benefits of $17 million related to the release of uncertain tax positions due to audit closures. At June 30, 2023, Adient had gross tax effected unrecognized tax benefits of $523 million. If recognized, $126 million of Adient's unrecognized tax benefits would impact the effective tax rate. Total net accrued interest at June 30, 2023 was approximately $29 million (net of tax benefit). The interest and penalties accrued for the three and nine months ended June 30, 2023 was $2 million and $6 million, respectively. Adient recognizes interest and penalties related to unrecognized tax benefits as a component of income tax expense.

Segment Information

Segment Information	9 Months Ended
	Jun. 30, 2024
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. The following table summarizes net sales and adjusted EBITDA by reportable segment for the three and nine months ended June 30, 2024 and 2023: (in millions) Americas EMEA Asia Corporate/Eliminations Consolidated Three months ended June 30, 2024 Net sales $ 1,737 $ 1,288 $ 712 $ (21) $ 3,716 Adjusted EBITDA $ 99 $ 25 $ 101 $ (23) $ 202 Nine months ended June 30, 2024 Net sales $ 5,044 $ 3,926 $ 2,224 $ (68) $ 11,126 Adjusted EBITDA $ 259 $ 127 $ 327 $ (68) $ 645 Three months ended June 30, 2023 Net sales $ 1,900 $ 1,438 $ 742 $ (25) $ 4,055 Adjusted EBITDA $ 95 $ 103 $ 100 $ (22) $ 276 Nine months ended June 30, 2023 Net sales $ 5,385 $ 4,021 $ 2,337 $ (77) $ 11,666 Adjusted EBITDA $ 236 $ 184 $ 351 $ (68) $ 703 The following is a reconciliation of Adient's reportable segments' adjusted EBITDA to income before income taxes: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Adjusted EBITDA Americas $ 99 $ 95 $ 259 $ 236 EMEA 25 103 127 184 Asia 101 100 327 351 Subtotal 225 298 713 771 Corporate-related costs (1) (23) (22) (68) (68) Restructuring and impairment costs (2) (16) (6) (152) (30) Purchase accounting amortization (3) (12) (13) (36) (39) Restructuring related charges (4) (4) (3) 3 (6) Impairment of interests in nonconsolidated partially owned affiliates (5) — — — (6) Depreciation (71) (74) (213) (214) Equity based compensation (6) (5) (7) (28) (25) Other items (7) — — (6) — Earnings before interest and income taxes 94 173 213 383 Net financing charges (48) (49) (139) (149) Other pension expense (8) (1) (1) (5) (12) Income before income taxes $ 45 $ 123 $ 69 $ 222 Notes: (1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance. (2) Reflects restructuring charges for costs that are probable and reasonably estimable and one-time asset impairments related to restructuring activities. (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 recorded as incurred or as earned and other non-recurring impacts that are directly attributable to restructuring activities. The nine months ended June 30, 2024 includes a $10 million gain on sale of a restructured facility. (5) The nine months ended June 30, 2023 reflects $4 million and $3 million of non-recurring impairment to certain of Adient's investments in nonconsolidated partially-owned affiliates in Asia and EMEA, respectively, partially offset by $1 million non-recurring adjustment to certain of Adient's investments. (6) During the nine months ended June 30, 2024, a $5 million adjustment was recorded to increase equity-based compensation expense related to a retired executive's equity awards that should have been recognized in periods prior to September 30, 2023. (7) The nine months ended June 30, 2024 includes an $8 million loss on sale of 51% of Adient's interest in LFADNT (as described in Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements), $1 million of transaction costs and a $1 million one-time divestiture related impact at an affiliate, partially offset by a $3 million non-recurring gain on a contract related settlement and $1 million of indirect tax recoveries in Brazil. (8) The nine months ended June 30, 2023 includes an $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 Nine Months Ended (in millions) 2024 2023 2024 2023 Americas United States $ 1,515 $ 1,685 $ 4,428 $ 4,868 Mexico 674 714 1,934 1,942 Other Americas 77 84 224 266 Regional elimination (529) (583) (1,542) (1,691) 1,737 1,900 5,044 5,385 EMEA Germany 245 278 723 831 Poland 237 268 735 728 Czech Republic 179 250 594 738 Other EMEA 967 1,028 2,937 2,833 Regional elimination (340) (387) (1,063) (1,110) 1,288 1,437 3,926 4,020 Asia China 346 336 1,056 1,041 Korea 129 137 379 416 Thailand 106 123 354 418 Japan 77 91 256 281 Other Asia 67 66 216 209 Regional elimination (13) (10) (37) (27) 712 743 2,224 2,338 Inter-segment elimination (21) (25) (68) (77) Total $ 3,716 $ 4,055 $ 11,126 $ 11,666

Nonconsolidated Partially-Owned

Nonconsolidated Partially-Owned Affiliates	9 Months Ended
	Jun. 30, 2024
Equity Method Investments and Joint Ventures [Abstract]
Nonconsolidated Partially-Owned Affiliates	16. Nonconsolidated Partially-Owned Affiliates Investments in the net assets of nonconsolidated partially-owned affiliates are reported in the "Investments in partially-owned affiliates" line in the consolidated statements of financial position as of June 30, 2024 and September 30, 2023. Equity in the net income of nonconsolidated partially-owned affiliates are reported in the "Equity income" line in the consolidated statements of income for the three and nine months ended June 30, 2024 and 2023, respectively. Adient maintains total investments in partially-owned affiliates of $328 million and $303 million at June 30, 2024 and September 30, 2023, respectively. Operating information for nonconsolidated partially-owned affiliates is as follows: Nine Months Ended (in millions) 2024 2023 Income statement data: Net sales $ 2,863 $ 2,715 Gross profit $ 274 $ 257 Net income $ 139 $ 121 Net income attributable to the entity $ 137 $ 120 Refer to Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements for transactions involving Adient's investments in nonconsolidated partially-owned affiliates.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Jun. 30, 2024
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, trade and other regulatory compliance, 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 $3 million and $4 million at June 30, 2024 and September 30, 2023, 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	9 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
Related Party Transactions	18. Related Party Transactions In the ordinary course of business, Adient enters into transactions with related parties, such as equity affiliates. Such transactions consist of the sale or purchase of goods and other arrangements. The following table sets forth the net sales to and purchases from related parties included in the consolidated statements of income: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Net sales to related parties Net sales $ 59 $ 65 $ 190 $ 194 Purchases from related parties Cost of sales 105 94 318 310 The following table sets forth the amount of accounts receivable due from and payable to related parties in the consolidated statements of financial position: (in millions) June 30, 2024 September 30, 2023 Accounts receivable due from related parties Accounts receivable $ 29 $ 26 Accounts payable due to related parties Accounts payable 108 67 Average receivable and payable balances with related parties remained consistent with the period end balances shown above.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Pay vs Performance Disclosure
Net income (loss) attributable to Adient	$ (11)	$ 73	$ (61)	$ 70

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Organization and Summary of S_2

Organization and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation
Principles of Consolidations	Principles of Consolidation Adient consolidates its wholly-owned subsidiaries and those entities in which it has a controlling interest. Investments in partially-owned affiliates are accounted for by the equity method when Adient's interest exceeds 20% and does not have a controlling interest.
Consolidated VIEs	Consolidated VIEs Based upon the criteria set forth in the Financial Accounting Standards Board (the FASB) Accounting Standards Codification (ASC) 810, "Consolidation," Adient has determined that it was the primary beneficiary in two variable interest entities (VIEs) for the reporting periods ended June 30, 2024, and September 30, 2023, 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.
Earnings Per Share	Potentially dilutive securities whose effect would have been anti-dilutive are excluded from the computation of diluted earnings per share for the three and nine months ended June 30, 2024 as a result of being in a loss position.
New Accounting Pronouncements	New Accounting Pronouncements Standards Adopted During Fiscal 2024 On October 1, 2023, Adient adopted Accounting Standards Codification (ASU) 2022-04, Liabilities - Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations , which requires disclosures of key terms of Adient's material supplier finance program. Refer to Note 8, "Debt and Financing Arrangements," of the notes to consolidated financial statements for additional information. Standards Effective After Fiscal 2024 Adient has considered the new standards that are summarized below, each to be effective after fiscal 2024: Standard to be Adopted Description Date Effective ASU 2023-07 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures The ASU requires additional disclosures on significant segment expenses that are regularly provided to the chief operating decision maker and included within each reported measure of segment profit or loss (collectively referred to as the “significant expense principle”). The ASU also requires additional disclosures of an amount for other segment items by reportable segment and a description of its composition. October 1, 2024 ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The ASU requires disclosure of additional details about the reporting entity's reconciliation of the effective tax rate to the statutory rate for federal, state, and foreign income taxes. The ASU also requires further disaggregation of income tax amounts paid by federal, state and foreign, as well as by material jurisdiction. October 1, 2025 Standard to be Adopted Description Date Effective SEC Climate Disclosure Rules In March 2024, the SEC adopted the final rule surrounding disclosures of the impacts and risks of climate-related matters that have a material impact on Adient's operations and consolidated financial statements. These disclosures would be required in annual reports and registration statements and would discuss Scope 1 and Scope 2 greenhouse gas emissions along with other climate-related information such as severe weather events and other natural conditions. In April 2024, the SEC voluntarily stayed the climate disclosure rules pending judicial review. Adient is monitoring the outcome and evaluating the impact of these rules on its consolidated financial statements and related disclosures. October 1, 2025 (under final rules which are now stayed)

Organization and Summary of S_3

Organization and Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Jun. 30, 2024
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) June 30, 2024 September 30, 2023 Current assets $ 255 $ 265 Noncurrent assets 95 121 Total assets $ 350 $ 386 Current liabilities $ 195 $ 228 Noncurrent liabilities 12 13 Total liabilities $ 207 $ 241
Schedule of Computation of Basic and Diluted Earnings Per Share	The following table reconciles the numerators and denominators used to calculate basic and diluted earnings per share: Three Months Ended Nine Months Ended (in millions, except per share data) 2024 2023 2024 2023 Income available to shareholders Net income (loss) attributable to Adient $ (11) $ 73 $ (61) $ 70 Weighted average shares outstanding Basic weighted average shares outstanding 88.6 94.1 90.7 94.8 Effect of dilutive securities: Stock options, unvested restricted stock and unvested performance share awards — 0.8 — 0.8 Diluted weight average shares outstanding 88.6 94.9 90.7 95.6 Earnings (loss) per share: Basic $ (0.12) $ 0.78 $ (0.67) $ 0.74 Diluted $ (0.12) $ 0.77 $ (0.67) $ 0.73
Schedule of New Accounting Pronouncements	Adient has considered the new standards that are summarized below, each to be effective after fiscal 2024: Standard to be Adopted Description Date Effective ASU 2023-07 Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures The ASU requires additional disclosures on significant segment expenses that are regularly provided to the chief operating decision maker and included within each reported measure of segment profit or loss (collectively referred to as the “significant expense principle”). The ASU also requires additional disclosures of an amount for other segment items by reportable segment and a description of its composition. October 1, 2024 ASU 2023-09 Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The ASU requires disclosure of additional details about the reporting entity's reconciliation of the effective tax rate to the statutory rate for federal, state, and foreign income taxes. The ASU also requires further disaggregation of income tax amounts paid by federal, state and foreign, as well as by material jurisdiction. October 1, 2025 Standard to be Adopted Description Date Effective SEC Climate Disclosure Rules In March 2024, the SEC adopted the final rule surrounding disclosures of the impacts and risks of climate-related matters that have a material impact on Adient's operations and consolidated financial statements. These disclosures would be required in annual reports and registration statements and would discuss Scope 1 and Scope 2 greenhouse gas emissions along with other climate-related information such as severe weather events and other natural conditions. In April 2024, the SEC voluntarily stayed the climate disclosure rules pending judicial review. Adient is monitoring the outcome and evaluating the impact of these rules on its consolidated financial statements and related disclosures. October 1, 2025 (under final rules which are now stayed)

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Jun. 30, 2024
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consisted of the following: (in millions) June 30, 2024 September 30, 2023 Raw materials and supplies $ 594 $ 644 Work-in-process 29 34 Finished goods 152 163 Inventories $ 775 $ 841

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Jun. 30, 2024
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, 2023 $ 609 $ 317 $ 1,168 $ 2,094 Business divestiture (1) — — (5) (5) Currency translation and other (3) 8 (9) (4) Balance at June 30, 2024 $ 606 $ 325 $ 1,154 $ 2,085 (1) Refer to Note 3, "Acquisitions and Divestitures," for information on the sale of 51% of Adient's interest in LFADNT.
Schedule of Intangible Assets	Adient's intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of: June 30, 2024 September 30, 2023 (in millions) Gross Accumulated Net Gross Accumulated Net Intangible assets Patented technology $ 79 $ (37) $ 42 $ 79 $ (32) $ 47 Customer relationships 545 (230) 315 550 (201) 349 Trademarks — — — 17 (17) — Miscellaneous 24 (12) 12 24 (12) 12 Total intangible assets $ 648 $ (279) $ 369 $ 670 $ (262) $ 408

Product Warranties (Tables)

Product Warranties (Tables)	9 Months Ended
	Jun. 30, 2024
Product Warranties Disclosures [Abstract]
Schedule of Product Warranty Liability	The changes in Adient's total product warranty liability are as follows: Nine Months Ended June 30, (in millions) 2024 2023 Balance at beginning of period $ 21 $ 21 Accruals for warranties issued during the period 5 6 Settlements made (in cash or in kind) during the period (5) (7) Currency translation — 1 Balance at end of period $ 21 $ 21

Leases (Tables)

Leases (Tables)	9 Months Ended
	Jun. 30, 2024
Leases [Abstract]
Schedule of Lease Cost	The components of lease costs included in the consolidated statement of income for the three and nine months ended June 30, 2024 and 2023 were as follows: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Operating lease cost $ 27 $ 27 $ 81 $ 81 Short-term lease cost 6 9 21 23 Total lease cost $ 33 $ 36 $ 102 $ 104 Supplemental cash flow information related to leases is as follows: Nine Months Ended (in millions) 2024 2023 Right-of-use assets obtained in exchange for lease obligations: Operating leases (non-cash activity) $ 64 $ 28 Operating cash flows: Cash paid for amounts included in the measurement of lease liabilities $ 82 $ 81
Schedule of Operating Lease Right of Use Assets and Operating Lease Liabilities	Operating lease right-of-use assets and lease liabilities included in the consolidated statement of financial position were as follows: (in millions) June 30, 2024 September 30, 2023 Operating leases: Operating lease right-of-use assets Other noncurrent assets $ 248 $ 241 Operating lease liabilities - current Other current liabilities $ 79 $ 77 Operating lease liabilities - noncurrent Other noncurrent liabilities 168 163 $ 247 $ 240 Weighted average remaining lease term: Operating leases 5 years 5 years Weighted average discount rate: Operating leases 6.3 % 6.1 %
Schedule of Operating Lease Liabilities and Minimum Payments	Maturities of operating lease liabilities and minimum payments for operating leases having initial or remaining non-cancelable terms in excess of one year as of June 30, 2024 are as follows: Operating leases Fiscal years (in millions) June 30, 2024 2024 (excluding the nine months ended June 30, 2024) $ 26 2025 85 2026 61 2027 42 2028 26 Thereafter 61 Total lease payments 301 Less: imputed interest (54) Present value of lease liabilities $ 247

Debt and Financing Arrangemen_2

Debt and Financing Arrangements (Tables)	9 Months Ended
	Jun. 30, 2024
Debt Disclosure [Abstract]
Schedule of Debt	Long-term and short-term debt consisted of the following: (in millions) June 30, 2024 September 30, 2023 Long-term debt: 8.25% Notes due 2031 $ 500 $ 500 7.00% Secured Notes due 2028 500 500 Term Loan B due in 2031 633 635 4.875% Notes due in 2026 795 795 3.50% Notes due in 2024 132 130 Other bank borrowings and finance lease obligations 3 4 Less: debt issuance costs (29) (31) Gross long-term debt 2,534 2,533 Less: current portion 139 132 Net long-term debt $ 2,395 $ 2,401 Short-term debt: Other bank borrowings $ 3 $ 2 Total short-term debt $ 3 $ 2
Schedule of Net Financing Charges	Adient's net financing charges in the consolidated statements of income contained the following components: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Interest expense, net of capitalized interest costs $ 48 $ 49 $ 142 $ 138 Banking fees and debt issuance cost amortization 4 5 13 16 Interest income (6) (6) (21) (15) Premium paid on repurchase of debt — — — 7 Net foreign exchange 2 1 5 3 Net financing charges $ 48 $ 49 $ 139 $ 149

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities (Tables)	9 Months Ended
	Jun. 30, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Fair Values of Derivative Instruments and Other Amounts	The following table presents the location and fair values of derivative instruments and other amounts used in hedging activities included in Adient's consolidated statements of financial position: Derivatives and Hedging Derivatives and Hedging (in millions) June 30, 2024 September 30, 2023 June 30, 2024 September 30, 2023 Other current assets Foreign currency exchange derivatives $ 13 $ 30 $ 3 $ 4 Other noncurrent assets Foreign currency exchange derivatives 1 — 3 — Total assets $ 14 $ 30 $ 6 $ 4 Other current liabilities Foreign currency exchange derivatives $ 15 $ 8 $ — $ — Other noncurrent liabilities Foreign currency exchange derivatives 7 6 — — Long-term debt Foreign currency denominated debt — 130 — — Total liabilities $ 22 $ 144 $ — $ —
Schedule of Gross and Net Amounts of Derivative Instruments and Other Amounts	The gross and net amounts of derivative instruments and other amounts used in hedging activities are as follows: Assets Liabilities (in millions) June 30, 2024 September 30, 2023 June 30, 2024 September 30, 2023 Gross amount recognized $ 20 $ 34 $ 22 $ 144 Gross amount eligible for offsetting (10) (12) (10) (12) Net amount $ 10 $ 22 $ 12 $ 132
Schedule of Effective Portion of Pretax Gains (Losses)	The following table presents the effective portion of pretax gains (losses) recorded in other comprehensive income related to cash flow hedges: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Foreign currency exchange derivatives $ (25) $ 32 $ 13 $ 97 The following table presents the location and amount of the effective portion of pretax gains (losses) on cash flow hedges reclassified from AOCI into Adient's consolidated statements of income: (in millions) Three Months Ended Nine Months Ended 2024 2023 2024 2023 Foreign currency exchange derivatives Cost of sales $ 12 $ 19 $ 45 $ 41 The following table presents the location and amount of pretax gains (losses) on fair value hedge activity in Adient's consolidated statements of income: (in millions) Three Months Ended Nine Months Ended 2024 2023 2024 2023 Foreign currency exchange derivatives Net financing charges $ (1) $ — $ 2 $ — 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: (in millions) Three Months Ended Nine Months Ended 2024 2023 2024 2023 Foreign currency exchange derivatives Cost of sales $ (2) $ — $ (3) $ 11 Foreign currency exchange derivatives Net financing charges (1) (5) — (3) Total $ (3) $ (5) $ (3) $ 8

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Jun. 30, 2024
Fair Value Disclosures [Abstract]
Schedule of the Fair Value Hierarchy for Assets and Liabilities	The following tables present Adient's fair value hierarchy for those assets and liabilities measured at fair value: Fair Value Measurements Using: (in millions) Total as of June 30, 2024 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 16 $ — $ 16 $ — Other noncurrent assets Foreign currency exchange derivatives 4 — 4 — Total assets $ 20 $ — $ 20 $ — Other current liabilities Foreign currency exchange derivatives 15 — 15 — Other noncurrent liabilities Foreign currency exchange derivatives 7 — 7 — Total liabilities $ 22 $ — $ 22 $ — Fair Value Measurements Using: (in millions) Total as of September 30, 2023 Quoted Prices Significant Significant Other current assets Foreign currency exchange derivatives $ 34 $ — $ 34 $ — Total assets $ 34 $ — $ 34 $ — Other current liabilities Foreign currency exchange derivatives $ 8 $ — $ 8 $ — Other noncurrent liabilities Foreign currency exchange derivatives 6 — 6 — Total liabilities $ 14 $ — $ 14 $ —

Equity and Noncontrolling Int_2

Equity and Noncontrolling Interests (Tables)	9 Months Ended
	Jun. 30, 2024
Equity [Abstract]
Schedule of Stockholders Equity	For the three months ended June 30, 2024: (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at March 31, 2024 $ — $ 3,830 $ (953) $ (802) $ 2,075 $ 327 $ 2,402 Net income (loss) — — (11) — (11) 9 (2) Foreign currency translation adjustments — — — (44) (44) (3) (47) Realized and unrealized gains (losses) on derivatives — — — (23) (23) — (23) Dividends attributable to noncontrolling interests — — — — — (39) (39) Repurchases of common stock — (75) — — (75) — (75) Share based compensation and other — 5 — — 5 1 6 Balance at June 30, 2024 $ — $ 3,760 $ (964) $ (869) $ 1,927 $ 295 $ 2,222 For the nine months ended June 30, 2024: (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, 2023 $ — $ 3,973 $ (903) $ (842) $ 2,228 $ 318 $ 2,546 Net income (loss) — — (61) — (61) 35 (26) Foreign currency translation adjustments — — — (7) (7) (2) (9) Realized and unrealized gains (losses) on derivatives — — — (20) (20) — (20) Dividends attributable to noncontrolling interests — — — — — (57) (57) Repurchases of common stock — (225) — — (225) — (225) Share based compensation and other — 12 — — 12 1 13 Balance at June 30, 2024 $ — $ 3,760 $ (964) $ (869) $ 1,927 $ 295 $ 2,222 For the three months ended June 30, 2023: (in millions) Ordinary Shares Additional Paid-in Capital Retained Earnings Accumulated Other Comprehensive Income (Loss) Shareholders' Equity Attributable Shareholders' Equity Attributable to Noncontrolling Interests Total Equity Balance at March 31, 2023 $ — $ 3,995 $ (1,111) $ (687) $ 2,197 $ 335 $ 2,532 Net income — — 73 — 73 15 88 Foreign currency translation adjustments — — — (78) (78) (9) (87) Realized and unrealized gains (losses) on derivatives — — — 11 11 — 11 Dividends attributable to noncontrolling interests — — — — — (30) (30) Repurchases of common stock — (35) — — (35) — (35) Share based compensation and other — 6 — — 6 — 6 Balance at June 30, 2023 $ — $ 3,966 $ (1,038) $ (754) $ 2,174 $ 311 $ 2,485 For the nine months ended June 30, 2023: (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) — — 70 — 70 45 115 Foreign currency translation adjustments — — — 41 41 — 41 Realized and unrealized gains (losses) on derivatives — — — 50 50 — 50 Dividends attributable to noncontrolling interests — — — — — (36) (36) Repurchases of common stock — (65) — — (65) — (65) Share based compensation and other — 5 — — 5 — 5 Balance at June 30, 2023 $ — $ 3,966 $ (1,038) $ (754) $ 2,174 $ 311 $ 2,485
Schedule of AOCI	The following table presents changes in AOCI attributable to Adient: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Foreign currency translation adjustments Balance at beginning of period $ (817) $ (717) $ (854) $ (836) Aggregate adjustment for the period, net of tax (44) (78) (7) 41 Balance at end of period (1) $ (861) $ (795) $ (861) $ (795) Realized and unrealized gains (losses) on derivatives Balance at beginning of period $ 16 $ 31 $ 13 $ (8) Current period changes in fair value, net of tax (16) 28 13 86 Reclassification to income, net of tax (7) (17) (33) (36) Balance at end of period $ (7) $ 42 $ (7) $ 42 Pension and postretirement plans Balance at beginning of period $ (1) $ (1) $ (1) $ (1) Balance at end of period $ (1) $ (1) $ (1) $ (1) Accumulated other comprehensive income (loss), end of period $ (869) $ (754) $ (869) $ (754) (1) Foreign currency translation adjustments as of June 30, 2024 and 2023 include gains on designated net investment hedge instruments of $2 million and $73 million, respectively. During the next twelve months, no gains or losses are expected to be reclassified from AOCI into Adient's consolidated statements of income.
Schedule of Changes in Redeemable Noncontrolling Interest	The following table presents changes in the redeemable noncontrolling interests: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Beginning balance $ 58 $ 55 $ 57 $ 45 Net income (1) 7 7 27 23 Dividends — — (21) (18) Foreign currency translation adjustments (2) (5) — 7 Ending balance $ 63 $ 57 $ 63 $ 57 (1) During the first quarter of fiscal 2024, a $5 million adjustment was recorded to increase income attributable to noncontrolling interest related to the three months ended September 30, 2023.

Retirement Plans (Tables)

Retirement Plans (Tables)	9 Months Ended
	Jun. 30, 2024
Retirement Benefits [Abstract]
Schedule of Net Periodic Benefit Cost	The following table contains the components of net periodic benefit cost: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Service cost $ 1 $ 2 $ 4 $ 4 Interest cost 4 4 14 13 Expected return on plan assets (3) (3) (9) (9) Net actuarial and settlement/curtailment (gain) loss — — — 8 Net periodic benefit cost $ 2 $ 3 $ 9 $ 16

Restructuring and Impairment _2

Restructuring and Impairment Costs (Tables)	9 Months Ended
	Jun. 30, 2024
Restructuring and Related Activities [Abstract]
Schedule of Restructuring Reserve	The following tables summarize the changes in Adient's restructuring reserve. For the three months ended June 30, 2024: (in millions) Employee Severance and Termination Benefits Currency Total Balance at March 31, 2024 $ 175 $ (6) $ 169 2024 Plan charges 14 — 14 Utilized - cash (10) — (10) Noncash and other adjustments 2 — 2 Balance at June 30, 2024 $ 181 $ (6) $ 175 Current restructuring reserve - other current liabilities $ 85 Noncurrent restructuring reserve - other noncurrent liabilities 90 Balance at June 30, 2024 $ 175 For the nine months ended June 30, 2024: (in millions) Employee Severance and Termination Benefits Currency Total Balance at September 30, 2023 $ 56 $ (5) $ 51 2024 Plan charges 152 — 152 Utilized - cash (27) — (27) Noncash and other adjustments — (1) (1) Balance at June 30, 2024 $ 181 $ (6) $ 175 For the three months ended June 30, 2023: (in millions) Employee Severance and Termination Benefits Currency Total Balance at March 31, 2023 $ 57 $ (4) $ 53 2023 Plan charges 2 — 2 Utilized - cash (8) — (8) Noncash and other adjustments 3 — 3 Balance at June 30, 2023 $ 54 $ (4) $ 50 Current restructuring reserve - other current liabilities $ 50 Noncurrent restructuring reserve - other noncurrent liabilities — Balance at June 30, 2023 $ 50 For the nine months ended June 30, 2023: (in millions) Employee Severance and Termination Benefits Currency Total Balance at September 30, 2022 $ 69 $ (9) $ 60 2023 Plan charges 26 — 26 Utilized - cash (45) — (45) Noncash and other adjustments 4 5 9 Balance at June 30, 2023 $ 54 $ (4) $ 50

Segment Information (Tables)

Segment Information (Tables)	9 Months Ended
	Jun. 30, 2024
Segment Reporting [Abstract]
Schedule of Financial Information for Reportable Segments	The following table summarizes net sales and adjusted EBITDA by reportable segment for the three and nine months ended June 30, 2024 and 2023: (in millions) Americas EMEA Asia Corporate/Eliminations Consolidated Three months ended June 30, 2024 Net sales $ 1,737 $ 1,288 $ 712 $ (21) $ 3,716 Adjusted EBITDA $ 99 $ 25 $ 101 $ (23) $ 202 Nine months ended June 30, 2024 Net sales $ 5,044 $ 3,926 $ 2,224 $ (68) $ 11,126 Adjusted EBITDA $ 259 $ 127 $ 327 $ (68) $ 645 Three months ended June 30, 2023 Net sales $ 1,900 $ 1,438 $ 742 $ (25) $ 4,055 Adjusted EBITDA $ 95 $ 103 $ 100 $ (22) $ 276 Nine months ended June 30, 2023 Net sales $ 5,385 $ 4,021 $ 2,337 $ (77) $ 11,666 Adjusted EBITDA $ 236 $ 184 $ 351 $ (68) $ 703 The following is a reconciliation of Adient's reportable segments' adjusted EBITDA to income before income taxes: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Adjusted EBITDA Americas $ 99 $ 95 $ 259 $ 236 EMEA 25 103 127 184 Asia 101 100 327 351 Subtotal 225 298 713 771 Corporate-related costs (1) (23) (22) (68) (68) Restructuring and impairment costs (2) (16) (6) (152) (30) Purchase accounting amortization (3) (12) (13) (36) (39) Restructuring related charges (4) (4) (3) 3 (6) Impairment of interests in nonconsolidated partially owned affiliates (5) — — — (6) Depreciation (71) (74) (213) (214) Equity based compensation (6) (5) (7) (28) (25) Other items (7) — — (6) — Earnings before interest and income taxes 94 173 213 383 Net financing charges (48) (49) (139) (149) Other pension expense (8) (1) (1) (5) (12) Income before income taxes $ 45 $ 123 $ 69 $ 222 Notes: (1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance. (2) Reflects restructuring charges for costs that are probable and reasonably estimable and one-time asset impairments related to restructuring activities. (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 recorded as incurred or as earned and other non-recurring impacts that are directly attributable to restructuring activities. The nine months ended June 30, 2024 includes a $10 million gain on sale of a restructured facility. (5) The nine months ended June 30, 2023 reflects $4 million and $3 million of non-recurring impairment to certain of Adient's investments in nonconsolidated partially-owned affiliates in Asia and EMEA, respectively, partially offset by $1 million non-recurring adjustment to certain of Adient's investments. (6) During the nine months ended June 30, 2024, a $5 million adjustment was recorded to increase equity-based compensation expense related to a retired executive's equity awards that should have been recognized in periods prior to September 30, 2023. (7) The nine months ended June 30, 2024 includes an $8 million loss on sale of 51% of Adient's interest in LFADNT (as described in Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements), $1 million of transaction costs and a $1 million one-time divestiture related impact at an affiliate, partially offset by a $3 million non-recurring gain on a contract related settlement and $1 million of indirect tax recoveries in Brazil. (8) The nine months ended June 30, 2023 includes an $8 million curtailment loss associated with employee termination benefit plans in the Americas segment.
Schedule of Disaggregation of Revenue by Geographical Market	Revenue by geographic area is as follows: Net Sales Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Americas United States $ 1,515 $ 1,685 $ 4,428 $ 4,868 Mexico 674 714 1,934 1,942 Other Americas 77 84 224 266 Regional elimination (529) (583) (1,542) (1,691) 1,737 1,900 5,044 5,385 EMEA Germany 245 278 723 831 Poland 237 268 735 728 Czech Republic 179 250 594 738 Other EMEA 967 1,028 2,937 2,833 Regional elimination (340) (387) (1,063) (1,110) 1,288 1,437 3,926 4,020 Asia China 346 336 1,056 1,041 Korea 129 137 379 416 Thailand 106 123 354 418 Japan 77 91 256 281 Other Asia 67 66 216 209 Regional elimination (13) (10) (37) (27) 712 743 2,224 2,338 Inter-segment elimination (21) (25) (68) (77) Total $ 3,716 $ 4,055 $ 11,126 $ 11,666

Nonconsolidated Partially-Own_2

Nonconsolidated Partially-Owned Affiliates (Tables)	9 Months Ended
	Jun. 30, 2024
Equity Method Investments and Joint Ventures [Abstract]
Schedule of Operating Information of Nonconsolidated Partially-Owned Affiliates	Operating information for nonconsolidated partially-owned affiliates is as follows: Nine Months Ended (in millions) 2024 2023 Income statement data: Net sales $ 2,863 $ 2,715 Gross profit $ 274 $ 257 Net income $ 139 $ 121 Net income attributable to the entity $ 137 $ 120

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Jun. 30, 2024
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The following table sets forth the net sales to and purchases from related parties included in the consolidated statements of income: Three Months Ended Nine Months Ended (in millions) 2024 2023 2024 2023 Net sales to related parties Net sales $ 59 $ 65 $ 190 $ 194 Purchases from related parties Cost of sales 105 94 318 310 The following table sets forth the amount of accounts receivable due from and payable to related parties in the consolidated statements of financial position: (in millions) June 30, 2024 September 30, 2023 Accounts receivable due from related parties Accounts receivable $ 29 $ 26 Accounts payable due to related parties Accounts payable 108 67

Organization and Summary of S_4

Organization and Summary of Significant Accounting Policies - Narrative (Details) - entity	Jun. 30, 2024	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of VIE entities	2	2

Organization and Summary of S_5

Organization and Summary of Significant Accounting Policies - Schedule of Carrying Amounts and Classifications of Assets and Liabilities for Consolidated VIEs (Details) - USD ($) $ in Millions	Jun. 30, 2024	Sep. 30, 2023
Variable Interest Entity [Line Items]
Current assets	$ 3,999	$ 4,316
Total assets	9,095	9,424
Current liabilities	3,686	3,738
Noncurrent liabilities	3,124	3,083
VIEs
Variable Interest Entity [Line Items]
Current assets	255	265
Noncurrent assets	95	121
Total assets	350	386
Current liabilities	195	228
Noncurrent liabilities	12	13
Total liabilities	$ 207	$ 241

Organization and Summary of S_6

Organization and Summary of Significant Accounting Policies - Schedule of Computation of Basic and Diluted Earnings (Loss) Per Share (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income available to shareholders
Net income (loss) attributable to Adient	$ (11)	$ 73	$ (61)	$ 70
Weighted average shares outstanding
Basic weighted average shares outstanding (in shares)	88.6	94.1	90.7	94.8
Stock options, unvested restricted stock and unvested performance share awards (in shares)	0	0.8	0	0.8
Diluted weight average shares outstanding (in shares)	88.6	94.9	90.7	95.6
Earnings (loss) per share:
Basic (in usd per share)	$ (0.12)	$ 0.78	$ (0.67)	$ 0.74
Diluted (in usd per share)	$ (0.12)	$ 0.77	$ (0.67)	$ 0.73

Revenue Recognition (Details)

Revenue Recognition (Details)	3 Months Ended
	Jun. 30, 2024
Revenue from Contract with Customer [Abstract]
Revenues related to prior year sales, percent	1%

Acquisitions and Divestitures (

Acquisitions and Divestitures (Details) ¥ in Millions, $ in Millions	1 Months Ended		9 Months Ended	12 Months Ended
	Apr. 30, 2023 USD ($)	Apr. 30, 2023 CNY (¥)	Jun. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2023 CNY (¥)	Sep. 30, 2022 USD ($)	Sep. 30, 2022 CNY (¥)	Nov. 30, 2023 USD ($)	Nov. 30, 2023 CNY (¥)	Oct. 31, 2023
Business Acquisition [Line Items]
Goodwill			$ 2,085	$ 2,094
YFAT
Business Acquisition [Line Items]
Business combination, deposit to acquire interest in joint venture				11	¥ 75	$ 12	¥ 75
Percent of total consideration						50%	50%
Goodwill	$ 13
Acquisition of businesses, net of cash acquired	5
KEIPER | YFAT
Business Acquisition [Line Items]
Net purchase consideration	$ 23	¥ 150
Asia
Business Acquisition [Line Items]
Goodwill			1,154	$ 1,168
Disposed of By Sale | Adient (Langfang) Seating Co., Ltd
Business Acquisition [Line Items]
Subsidiary, ownership percentage disposed								51%	51%
Consideration for disposal group								$ 6	¥ 44
Deconsolidated cash								9
Loss on disposal			$ 8
Disposed of By Sale | Adient (Langfang) Seating Co., Ltd | Asia
Business Acquisition [Line Items]
Goodwill								$ 5
Assets Held For Sale | Adient (Langfang) Seating Co., Ltd
Business Acquisition [Line Items]
Subsidiary, ownership percentage disposed										100%

Inventories (Details)

Inventories (Details) - USD ($) $ in Millions	Jun. 30, 2024	Sep. 30, 2023
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 594	$ 644
Work-in-process	29	34
Finished goods	152	163
Inventories	$ 775	$ 841

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Schedule of Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2024	Nov. 30, 2023
Goodwill [Roll Forward]
Beginning balance	$ 2,094
Business divestiture	(5)
Currency translation and other	(4)
Ending balance	2,085
Disposed of By Sale | Adient (Langfang) Seating Co., Ltd
Goodwill [Roll Forward]
Subsidiary, ownership percentage disposed		51%
Americas
Goodwill [Roll Forward]
Beginning balance	609
Business divestiture	0
Currency translation and other	(3)
Ending balance	606
EMEA
Goodwill [Roll Forward]
Beginning balance	317
Business divestiture	0
Currency translation and other	8
Ending balance	325
Asia
Goodwill [Roll Forward]
Beginning balance	1,168
Business divestiture	(5)
Currency translation and other	(9)
Ending balance	$ 1,154

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Schedule of Intangible Assets (Details) - USD ($) $ in Millions	Jun. 30, 2024	Sep. 30, 2023
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 648	$ 670
Accumulated Amortization	(279)	(262)
Net	369	408
Patented technology
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	79	79
Accumulated Amortization	(37)	(32)
Net	42	47
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	545	550
Accumulated Amortization	(230)	(201)
Net	315	349
Trademarks
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	0	17
Accumulated Amortization	0	(17)
Net	0	0
Miscellaneous
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	24	24
Accumulated Amortization	(12)	(12)
Net	$ 12	$ 12

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangibles	$ 35	$ 38

Product Warranties (Details)

Product Warranties (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Movement in Standard Product Warranty Accrual [Roll Forward]
Balance at beginning of period	$ 21	$ 21
Accruals for warranties issued during the period	5	6
Settlements made (in cash or in kind) during the period	(5)	(7)
Currency translation	0	1
Balance at end of period	$ 21	$ 21

Leases - Schedule of Lease Cost

Leases - Schedule of Lease Cost (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Leases [Abstract]
Operating lease cost	$ 27	$ 27	$ 81	$ 81
Short-term lease cost	6	9	21	23
Total lease cost	$ 33	$ 36	$ 102	$ 104

Leases - Schedule of Operating

Leases - Schedule of Operating Lease Right of Use Assets and Operating Lease Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2024	Sep. 30, 2023
Leases [Abstract]
Operating lease right-of-use assets	$ 248	$ 241
Operating lease liabilities - current	79	77
Operating lease liabilities - noncurrent	168	163
Present value of lease liabilities	$ 247	$ 240
Weighted average remaining lease term:
Operating leases	5 years	5 years
Weighted average discount rate:
Operating leases	6.30%	6.10%
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	Jun. 30, 2024	Sep. 30, 2023
Operating leases
2024 (excluding the nine months ended June 30, 2024)	$ 26
2025	85
2026	61
2027	42
2028	26
Thereafter	61
Total lease payments	301
Less: imputed interest	(54)
Present value of lease liabilities	$ 247	$ 240

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Right-of-use assets obtained in exchange for lease obligations:
Operating leases (non-cash activity)	$ 64	$ 28
Operating cash flows:
Cash paid for amounts included in the measurement of lease liabilities	$ 82	$ 81

Debt and Financing Arrangemen_3

Debt and Financing Arrangements - Schedule of Debt (Details) € in Millions, $ in Millions	Jun. 30, 2024 USD ($)	Jun. 30, 2024 EUR (€)	Sep. 30, 2023 USD ($)	Mar. 31, 2023
Long-term debt:
Less: debt issuance costs	$ (29)		$ (31)
Gross long-term debt	2,534		2,533
Less: current portion	139		132
Net long-term debt	2,395		2,401
Short-term debt:
Other bank borrowings	3		2
Total short-term debt	3		2
Term Loan B due in 2031
Long-term debt:
Long-term debt, gross	$ 633		635
Unsecured debt | 8.25% Notes due 2031
Long-term debt:
Interest rate	8.25%	8.25%
Long-term debt, gross	$ 500		500
Unsecured debt | 4.875% Notes due in 2026
Long-term debt:
Interest rate	4.875%	4.875%
Long-term debt, gross	$ 795		795
Unsecured debt | 3.50% Notes due in 2024
Long-term debt:
Interest rate	3.50%	3.50%		3.50%
Long-term debt, gross	$ 132	€ 123	130
Unsecured debt | Other bank borrowings and finance lease obligations
Long-term debt:
Long-term debt, gross	$ 3		4
Term Loan | 7.00% Secured Notes due 2028
Long-term debt:
Interest rate	7%	7%
Long-term debt, gross	$ 500		$ 500

Debt and Financing Arrangemen_4

Debt and Financing Arrangements - Narrative (Details)			1 Months Ended		3 Months Ended		9 Months Ended
	Jun. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2023 EUR (€)	Mar. 31, 2024 USD ($)	Dec. 31, 2023	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 EUR (€)	Oct. 01, 2023	Mar. 31, 2023 EUR (€)	Feb. 28, 2023 EUR (€)
Debt Instrument [Line Items]
Total interest paid							$ 150,000,000	$ 95,000,000
Proceeds from sale and collection of receivables	$ 133,000,000	$ 170,000,000
Supplier finance program, obligation, current	62,000,000	50,000,000					62,000,000
Senior notes
Debt Instrument [Line Items]
Proceeds from issuance of senior long-term debt			$ 988,000,000
7.000 % Senior Secured Notes Due 2028 | Senior notes
Debt Instrument [Line Items]
Face amount of debt (up to)			500,000,000
Proceeds from issuance of senior long-term debt			$ 494,000,000
Interest rate			7%								7%
8.250% Senior unsecured Notes Due 2031 | Unsecured debt
Debt Instrument [Line Items]
Face amount of debt (up to)			$ 500,000,000
Proceeds from issuance of senior long-term debt			$ 494,000,000
Interest rate			8.25%								8.25%
3.50% Notes due in 2024 | Unsecured debt
Debt Instrument [Line Items]
Payment of debt issuance cost			$ 16,000,000
Long-term debt, gross	$ 132,000,000	130,000,000					$ 132,000,000		€ 123,000,000
Face amount of debt (up to) | €												€ 823,000,000
Interest rate	3.50%		3.50%				3.50%		3.50%		3.50%
Repurchased face amount			$ 743,000,000								€ 700,000,000
Debt instrument, unamortized premium			7,000,000								7,000,000
Accrued and unpaid interest			3,000,000								€ 3,000,000
Write off of deferred debt issuance cost			2,000,000	€ 2,000,000
4.875% Notes due in 2026 | Unsecured debt
Debt Instrument [Line Items]
Long-term debt, gross	$ 795,000,000	795,000,000					$ 795,000,000
Face amount of debt (up to)	$ 795,000,000	795,000,000					$ 795,000,000
Interest rate	4.875%						4.875%		4.875%
Minimum
Debt Instrument [Line Items]
Supplier finance program, payment period										45 days
Maximum
Debt Instrument [Line Items]
Supplier finance program, payment period										120 days
Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 1,250,000,000						$ 1,250,000,000
Payment of debt issuance cost							7,000,000
Credit facility expansion							250,000,000
Remaining borrowing capacity	923,000,000						$ 923,000,000
Revolving Credit Facility | Minimum
Debt Instrument [Line Items]
Commitment fee on unused portion of commitments							0.25%
Basis spread							1.50%
Revolving Credit Facility | Maximum
Debt Instrument [Line Items]
Commitment fee on unused portion of commitments							0.375%
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
Letter of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	150,000,000						150,000,000
Remaining borrowing capacity	11,000,000						11,000,000
Term Loan | Term Loan B due in 2031
Debt Instrument [Line Items]
Debt instrument, modification cost					$ 5,000,000
Debt issuance costs, gross	4,000,000						4,000,000
Term Loan | Term Loan B due in 2031
Debt Instrument [Line Items]
Basis spread					2.75%	3.25%
Long-term debt, gross	633,000,000	$ 635,000,000					633,000,000
Face amount of debt (up to)	$ 750,000,000						$ 750,000,000
First lien secured net leverage ratio							1.75
Debt instrument, period payment, percentage							1%
Repayments of secured debt			$ 350,000,000

Debt and Financing Arrangemen_5

Debt and Financing Arrangements - Schedule of Net Financing Charges (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Debt Disclosure [Abstract]
Interest expense, net of capitalized interest costs	$ 48	$ 49	$ 142	$ 138
Banking fees and debt issuance cost amortization	4	5	13	16
Interest income	(6)	(6)	(21)	(15)
Premium paid on repurchase of debt	0	0	0	7
Net foreign exchange	2	1	5	3
Net financing charges	$ 48	$ 49	$ 139	$ 149

Derivative Instruments and He_3

Derivative Instruments and Hedging Activities - Narrative (Details) € in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 EUR (€)	Jun. 30, 2024 CNY (¥)	Mar. 31, 2024 USD ($)	Mar. 31, 2024 CNY (¥)	Sep. 30, 2023 USD ($)	Mar. 31, 2023
Derivative [Line Items]
Percentage of foreign exchange rate exposure hedged, minimum	70%		70%		70%	70%
Percentage of foreign exchange rate exposure hedged, maximum	90%		90%		90%	90%
Cash collateral received	$ 0		$ 0						$ 0
Cash collateral pledged	0		0						0
Pre tax gain to be reclassified within next 12 months	2,000,000		2,000,000
Cash Flow Hedging
Derivative [Line Items]
Ineffectiveness recognized from cash flow hedges	0	$ 0	0	$ 0
Foreign currency exchange derivatives | Net Investment Hedging
Derivative [Line Items]
Effective portion of pretax gains (loss) related to net investment hedges	1,000,000	1,000,000	0	(70,000,000)
Gains (losses) reclassified into income for net investment hedges	0	$ 0	0	$ 0
China | Cross-currency interest rate swaps | Net Investment Hedging
Derivative [Line Items]
Notional amount of derivative asset	78,000,000		78,000,000			¥ 570,000,000	$ 96,000,000	¥ 685,000,000
3.50% Notes due in 2024 | Unsecured debt
Derivative [Line Items]
Long-term debt, gross	$ 132,000,000		$ 132,000,000		€ 123				$ 130,000,000
Interest rate	3.50%		3.50%		3.50%	3.50%				3.50%
3.50% Notes due in 2024 | Unsecured debt | Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815
Derivative [Line Items]
Interest rate	3.50%		3.50%		3.50%	3.50%

Derivative Instruments and He_4

Derivative Instruments and Hedging Activities - Schedule of Fair Values of Derivative Instruments and Other Amounts (Details) - USD ($) $ in Millions	Jun. 30, 2024	Sep. 30, 2023
Derivatives, Fair Value [Line Items]
Derivative Asset, Current, 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
Derivative Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other current liabilities	Other current liabilities
Foreign currency exchange derivatives
Derivatives, Fair Value [Line Items]
Total assets		$ 34
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Total assets	$ 14	30
Derivative liability, noncurrent	0	130
Total liabilities	22	144
Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815 | Foreign currency exchange derivatives
Derivatives, Fair Value [Line Items]
Derivative asset, current	13	30
Derivative asset, noncurrent	1	0
Derivative liability, current	15	8
Derivative liability, noncurrent	7	6
Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815
Derivatives, Fair Value [Line Items]
Total assets	6	4
Derivative liability, noncurrent	0	0
Total liabilities	0	0
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	4
Derivative asset, noncurrent	3	0
Derivative liability, current	0	0
Derivative liability, noncurrent	$ 0	$ 0

Derivative Instruments and He_5

Derivative Instruments and Hedging Activities - Schedule of Gross and Net Amounts of Derivative Instruments and Other Amounts (Details) - USD ($) $ in Millions	Jun. 30, 2024	Sep. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Gross amount recognized, assets	$ 20	$ 34
Gross amount eligible for offsetting, assets	(10)	(12)
Net amount, assets	10	22
Gross amount recognized, liabilities	22	144
Gross amount eligible for offsetting, liabilities	(10)	(12)
Net amount, liabilities	$ 12	$ 132

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		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Derivative Instruments, Gain (Loss) [Line Items]
Total	$ (3)	$ (5)	$ (3)	$ 8
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	(2)	0	(3)	11
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	(1)	(5)	0	(3)
Foreign currency exchange derivatives | Cash Flow Hedging
Derivative Instruments, Gain (Loss) [Line Items]
Foreign currency exchange derivatives	(25)	32	13	97
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	12	19	45	41
Foreign currency exchange derivatives | Cash Flow Hedging | Net financing charges
Derivative Instruments, Gain (Loss) [Line Items]
Effective portion of pretax gain (loss) reclassified from AOCI into income	$ (1)	$ 0	$ 2	$ 0

Fair Value Measurements - Sched

Fair Value Measurements - Schedule of the Fair Value Hierarchy for Assets and Liabilities (Details) - USD ($) $ in Millions	Jun. 30, 2024	Sep. 30, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative Asset, Statement of Financial Position [Extensible Enumeration]		Other current assets
Total assets	$ 20	$ 34
Total liabilities	22	14
Foreign currency exchange derivatives
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset		34
Foreign currency exchange derivatives | Other current assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	16
Foreign currency exchange derivatives | Other noncurrent assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	4
Foreign currency exchange derivatives | Other current liabilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	15	8
Foreign currency exchange derivatives | Other noncurrent liabilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	7	6
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
Quoted Prices in Active Markets (Level 1) | Foreign currency exchange derivatives | Other current assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0
Quoted Prices in Active Markets (Level 1) | Foreign currency exchange derivatives | Other noncurrent assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0
Quoted Prices in Active Markets (Level 1) | Foreign currency exchange derivatives | Other current liabilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Quoted Prices in Active Markets (Level 1) | Foreign currency exchange derivatives | Other noncurrent liabilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets	20	34
Total liabilities	22	14
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		34
Significant Other Observable Inputs (Level 2) | Foreign currency exchange derivatives | Other current assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	16
Significant Other Observable Inputs (Level 2) | Foreign currency exchange derivatives | Other noncurrent assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	4
Significant Other Observable Inputs (Level 2) | Foreign currency exchange derivatives | Other current liabilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	15	8
Significant Other Observable Inputs (Level 2) | Foreign currency exchange derivatives | Other noncurrent liabilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	7	6
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
Significant Unobservable Inputs (Level 3) | Foreign currency exchange derivatives | Other current assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0
Significant Unobservable Inputs (Level 3) | Foreign currency exchange derivatives | Other noncurrent assets
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative asset	0
Significant Unobservable Inputs (Level 3) | Foreign currency exchange derivatives | Other current liabilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	0	0
Significant Unobservable Inputs (Level 3) | Foreign currency exchange derivatives | Other noncurrent liabilities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Derivative liability	$ 0	$ 0

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Details) - USD ($) $ in Billions	Jun. 30, 2024	Sep. 30, 2023
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	$ 2.5

Equity and Noncontrolling Int_3

Equity and Noncontrolling Interests - Schedule of Stockholders Equity (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	$ 2,402	$ 2,532	$ 2,546	$ 2,375
Net income (loss)	(2)	88	(26)	115
Foreign currency translation adjustments	(47)	(87)	(9)	41
Realized and unrealized gains (losses) on derivatives	(23)	11	(20)	50
Dividends attributable to noncontrolling interests	(39)	(30)	(57)	(36)
Repurchases of common stock	(75)	(35)	(225)	(65)
Share based compensation and other	6	6	13	5
Stockholders' equity, ending balance	2,222	2,485	2,222	2,485
Shareholders' Equity Attributable to Adient
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	2,075	2,197	2,228	2,073
Net income (loss)	(11)	73	(61)	70
Foreign currency translation adjustments	(44)	(78)	(7)	41
Realized and unrealized gains (losses) on derivatives	(23)	11	(20)	50
Repurchases of common stock	(75)	(35)	(225)	(65)
Share based compensation and other	5	6	12	5
Stockholders' equity, ending balance	1,927	2,174	1,927	2,174
Ordinary Shares
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	0	0	0	0
Stockholders' equity, ending balance	0	0	0	0
Additional Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	3,830	3,995	3,973	4,026
Repurchases of common stock	(75)	(35)	(225)	(65)
Share based compensation and other	5	6	12	5
Stockholders' equity, ending balance	3,760	3,966	3,760	3,966
Retained Earnings (Accumulated Deficit)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	(953)	(1,111)	(903)	(1,108)
Net income (loss)	(11)	73	(61)	70
Stockholders' equity, ending balance	(964)	(1,038)	(964)	(1,038)
Accumulated Other Comprehensive Income (Loss)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	(802)	(687)	(842)	(845)
Foreign currency translation adjustments	(44)	(78)	(7)	41
Realized and unrealized gains (losses) on derivatives	(23)	11	(20)	50
Stockholders' equity, ending balance	(869)	(754)	(869)	(754)
Shareholders' Equity Attributable to Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stockholders' equity, beginning balance	327	335	318	302
Net income (loss)	9	15	35	45
Foreign currency translation adjustments	(3)	(9)	(2)	0
Dividends attributable to noncontrolling interests	(39)	(30)	(57)	(36)
Repurchases of common stock		0		0
Share based compensation and other	1	0	1	0
Stockholders' equity, ending balance	$ 295	$ 311	$ 295	$ 311

Equity and Noncontrolling Int_4

Equity and Noncontrolling Interests - Schedule of AOCI (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	$ 2,402	$ 2,532	$ 2,546	$ 2,375
Aggregate adjustment for the period, net of tax	(72)	(81)	(29)	98
Stockholders' equity, ending balance	2,222	2,485	2,222	2,485
Accumulated Other Comprehensive Income (Loss)
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(802)	(687)	(842)	(845)
Stockholders' equity, ending balance	(869)	(754)	(869)	(754)
Foreign currency translation adjustments
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(817)	(717)	(854)	(836)
Aggregate adjustment for the period, net of tax	(44)	(78)	(7)	41
Stockholders' equity, ending balance	(861)	(795)	(861)	(795)
Foreign currency translation adjustments | Net Investment Hedging
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, ending balance	2	73	2	73
Realized and unrealized gains (losses) on derivatives
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	16	31	13	(8)
Current period changes in fair value, net of tax	(16)	28	13	86
Reclassification to income, net of tax	(7)	(17)	(33)	(36)
Stockholders' equity, ending balance	(7)	42	(7)	42
Pension and postretirement plans
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Stockholders' equity, beginning balance	(1)	(1)	(1)	(1)
Stockholders' equity, ending balance	$ (1)	$ (1)	$ (1)	$ (1)

Equity and Noncontrolling Int_5

Equity and Noncontrolling Interests - Schedule of Changes in Redeemable Noncontrolling Interest (Details) - USD ($) $ in Millions	3 Months Ended			9 Months Ended
	Jun. 30, 2024	Sep. 30, 2023	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance				$ 318
Dividends	$ (39)		$ (30)	(57)	$ (36)
Ending balance	295	$ 318		295
Restatement Adjustment
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Net income		5
Redeemable Noncontrolling Interest
Stockholders' Equity Attributable to Noncontrolling Interest [Roll Forward]
Beginning balance	58	57	55	57	45
Net income	7		7	27	23
Dividends	0		0	(21)	(18)
Foreign currency translation adjustments	(2)		(5)	0	7
Ending balance	$ 63	$ 57	$ 57	$ 63	$ 57

Equity and Noncontrolling Int_6

Equity and Noncontrolling Interests - Narrative (Details) - USD ($)	3 Months Ended	9 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023	Nov. 30, 2022
Equity [Abstract]
Aggregate amount					$ 600,000,000
Stock repurchased and retired during period (in shares)	2,633,704	7,098,052		1,756,777
Average repurchase price per share (in dollars per share)	$ 28.48	$ 31.70		$ 37
Stock repurchased and retired during period, value	$ 75,000,000	$ 225,000,000	$ 65,000,000
Stock repurchase program, remaining authorized repurchase amount	$ 310,000,000	$ 310,000,000

Retirement Plans - Schedule of

Retirement Plans - Schedule of Net Periodic Benefit Cost (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Retirement Benefits [Abstract]
Service cost	$ 1	$ 2	$ 4	$ 4
Interest cost	4	4	14	13
Expected return on plan assets	(3)	(3)	(9)	(9)
Net actuarial and settlement/curtailment (gain) loss	0	0	0	8
Net periodic benefit cost	$ 2	$ 3	$ 9	$ 16

Retirement Plans - Narrative (D

Retirement Plans - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Defined Benefit Plan Disclosure [Line Items]
Net actuarial and settlement/curtailment (gain) loss	$ 0	$ 0	$ 0	$ 8
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) - 2024 Restructuring Plan $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2024 USD ($)
Restructuring Cost and Reserve [Line Items]
Expected restructuring costs	$ 152	$ 152
Restructuring charges	14	152
Expected cost remaining	$ 2	$ 2

Restructuring and Impairment _4

Restructuring and Impairment Costs - Schedule of Restructuring Reserve (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Restructuring Reserve [Roll Forward]
Current restructuring reserve - other current liabilities	$ 85	$ 50	$ 85	$ 50
Noncurrent restructuring reserve - other noncurrent liabilities	90	0	90	0
2024 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	169		51
Plan charges	14		152
Utilized - cash	(10)		(27)
Noncash and other adjustments	2		(1)
Restructuring reserve ending balance	175		175
2023 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance		53		60
Plan charges		2		26
Utilized - cash		(8)		(45)
Noncash and other adjustments		3		9
Restructuring reserve ending balance		50		50
Employee Severance and Termination Benefits | 2024 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	175		56
Plan charges	14		152
Utilized - cash	(10)		(27)
Noncash and other adjustments	2		0
Restructuring reserve ending balance	181		181
Employee Severance and Termination Benefits | 2023 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance		57		69
Plan charges		2		26
Utilized - cash		(8)		(45)
Noncash and other adjustments		3		4
Restructuring reserve ending balance		54		54
Currency Translation | 2024 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance	(6)		(5)
Plan charges	0		0
Utilized - cash	0		0
Noncash and other adjustments	0		(1)
Restructuring reserve ending balance	$ (6)		$ (6)
Currency Translation | 2023 Restructuring Plan
Restructuring Reserve [Roll Forward]
Restructuring reserve beginning balance		(4)		(9)
Plan charges		0		0
Utilized - cash		0		0
Noncash and other adjustments		0		5
Restructuring reserve ending balance		$ (4)		$ (4)

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Income tax provision	$ 40	$ 28	$ 68	$ 84
Effective tax rate	89%	23%	99%	38%
Unrecognized tax benefits	$ 509	$ 523	$ 509	$ 523
Unrecognized tax benefits that would impact effective tax rate	147	126	147	126
Net accrued interest	28	29	28	29
Interest and penalties accrued	$ 2	$ 2	5	$ 6
Audit settlement tax benefit			$ 17

Segment Information - Schedule

Segment Information - Schedule of Financial Information for Reportable Segments (Details) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($) segment	Jun. 30, 2023 USD ($)	Nov. 30, 2023
Segment Reporting [Abstract]
Number of reportable segments | segment			3
Segment Reporting Information [Line Items]
Net sales	$ 3,716	$ 4,055	$ 11,126	$ 11,666
Adjusted EBITDA	202	276	645	703
Corporate-related costs	0	0	(6)	0
Restructuring and impairment costs	(16)	(6)	(152)	(30)
Purchase accounting amortization	(12)	(13)	(36)	(39)
Restructuring related charges	(4)	(3)	3	(6)
Impairment of interests in nonconsolidated partially owned affiliates	0	0	0	(6)
Depreciation	(71)	(74)	(213)	(214)
Equity based compensation	(5)	(7)	(28)	(25)
Earnings before interest and income taxes	94	173	213	383
Net financing charges	(48)	(49)	(139)	(149)
Other pension expense	(1)	(1)	(5)	(12)
Income before income taxes	45	123	69	222
Gain on contract settlement			3	1
Stock based compensation	5	7	28	25
Recorded charges	1		1
One-time divestiture related tax impact at an affiliate			1
Net actuarial and settlement/curtailment (gain) loss	0	0	0	8
Adient (Langfang) Seating Co., Ltd | Disposed of By Sale
Segment Reporting Information [Line Items]
Loss on disposal			8
Subsidiary, ownership percentage disposed					51%
Restatement Adjustment
Segment Reporting Information [Line Items]
Equity based compensation			(5)
Stock based compensation			5
Americas
Segment Reporting Information [Line Items]
Net sales	1,737	1,900	5,044	5,385
Gain on disposition of property plant equipment			10
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]
Impairment of nonconsolidated partially owned affiliates				3
Asia
Segment Reporting Information [Line Items]
Impairment of nonconsolidated partially owned affiliates				4
Operating Segments
Segment Reporting Information [Line Items]
Adjusted EBITDA	225	298	713	771
Operating Segments | Americas
Segment Reporting Information [Line Items]
Net sales	1,737	1,900	5,044	5,385
Adjusted EBITDA	99	95	259	236
Operating Segments | EMEA
Segment Reporting Information [Line Items]
Net sales	1,288	1,438	3,926	4,021
Adjusted EBITDA	25	103	127	184
Operating Segments | Asia
Segment Reporting Information [Line Items]
Net sales	712	742	2,224	2,337
Adjusted EBITDA	101	100	327	351
Corporate/Eliminations
Segment Reporting Information [Line Items]
Net sales	(21)	(25)	(68)	(77)
Adjusted EBITDA	(23)	(22)	(68)	(68)
Corporate-related costs	$ (23)	$ (22)	$ (68)	$ (68)

Segment Information - Schedul_2

Segment Information - Schedule of Disaggregation of Revenue by Geographical Market (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Disaggregation of Revenue [Line Items]
Net sales	$ 3,716	$ 4,055	$ 11,126	$ 11,666
Americas
Disaggregation of Revenue [Line Items]
Net sales	1,737	1,900	5,044	5,385
United States
Disaggregation of Revenue [Line Items]
Net sales	1,515	1,685	4,428	4,868
Mexico
Disaggregation of Revenue [Line Items]
Net sales	674	714	1,934	1,942
Other Americas
Disaggregation of Revenue [Line Items]
Net sales	77	84	224	266
EMEA
Disaggregation of Revenue [Line Items]
Net sales	1,288	1,437	3,926	4,020
Germany
Disaggregation of Revenue [Line Items]
Net sales	245	278	723	831
Poland
Disaggregation of Revenue [Line Items]
Net sales	237	268	735	728
Czech Republic
Disaggregation of Revenue [Line Items]
Net sales	179	250	594	738
Other EMEA
Disaggregation of Revenue [Line Items]
Net sales	967	1,028	2,937	2,833
Asia
Disaggregation of Revenue [Line Items]
Net sales	712	743	2,224	2,338
China
Disaggregation of Revenue [Line Items]
Net sales	346	336	1,056	1,041
Korea
Disaggregation of Revenue [Line Items]
Net sales	129	137	379	416
Thailand
Disaggregation of Revenue [Line Items]
Net sales	106	123	354	418
Japan
Disaggregation of Revenue [Line Items]
Net sales	77	91	256	281
Other Asia
Disaggregation of Revenue [Line Items]
Net sales	67	66	216	209
Inter-segment elimination
Disaggregation of Revenue [Line Items]
Net sales	(21)	(25)	(68)	(77)
Inter-segment elimination | Americas
Disaggregation of Revenue [Line Items]
Net sales	(529)	(583)	(1,542)	(1,691)
Inter-segment elimination | EMEA
Disaggregation of Revenue [Line Items]
Net sales	(340)	(387)	(1,063)	(1,110)
Inter-segment elimination | Asia
Disaggregation of Revenue [Line Items]
Net sales	$ (13)	$ (10)	$ (37)	$ (27)

Nonconsolidated Partially-Own_3

Nonconsolidated Partially-Owned Affiliates - Schedule of Operating Information of Nonconsolidated Partially-Owned Affiliates (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023
Equity Method Investments and Joint Ventures [Abstract]
Investments in partially-owned affiliates	$ 328		$ 328		$ 303
Schedule of Equity Method Investments [Line Items]
Gross profit	$ 207	$ 302	683	$ 783
Equity Method Investment, Nonconsolidated Investee or Group of Investees
Schedule of Equity Method Investments [Line Items]
Net sales			2,863	2,715
Gross profit			274	257
Net income			139	121
Net income attributable to the entity			$ 137	$ 120

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Jun. 30, 2024	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Reserves for environmental liabilities	$ 3	$ 4

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Sep. 30, 2023
Related Party Transaction [Line Items]
Net sales to related parties	$ 3,716	$ 4,055	$ 11,126	$ 11,666
Purchases from related parties	3,509	3,753	10,443	10,883
Accounts receivable due from related parties	1,825		1,825		$ 1,874
Accounts payable due to related parties	2,462		2,462		2,526
Related Party
Related Party Transaction [Line Items]
Net sales to related parties	59	65	190	194
Purchases from related parties	105	$ 94	318	$ 310
Accounts receivable due from related parties	29		29		26
Accounts payable due to related parties	$ 108		$ 108		$ 67