| EBP, Reconciliation of Financial Statement to Form 5500 |
A reconciliation of the net assets available for benefits on the financial statements to Form 5500 at December 31, 2025 and 2024, and a reconciliation of the net increase in net assets available for benefits on the financial statements to Form 5500 for the year ended December 31, 2025 is presented below: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Adient US LLC Savings and Investment (401k) Plan | | Avanzar Interior Technologies, Ltd. Savings and Investment (401k) Plan | | Bridgewater Interiors, LLC Savings and Investment (401k) Plan | | Adient Production Employees Savings and Investment (401k) Plan | Net assets available for benefits at December 31, 2025: | | | | | | | | | | Per financial statements | | $ | 1,054,498,258 | | | $ | 38,436,267 | | | $ | 95,806,178 | | | $ | 32,520,158 | | | Less: Synthetic GIC valuation difference | | (1,007,046) | | | (36,707) | | | (91,495) | | | (31,057) | | | Per Form 5500 | | $ | 1,053,491,212 | | | $ | 38,399,560 | | | $ | 95,714,683 | | | $ | 32,489,101 | | | | | | | | | | | Net assets available for benefits at December 31, 2024: | | | | | | | | | | Per financial statements | | $ | 953,576,937 | | | $ | 33,533,243 | | | $ | 83,649,109 | | | $ | 29,802,109 | | | Less: Synthetic GIC valuation difference | | (2,771,560) | | | (69,356) | | | (144,310) | | | (83,978) | | | Per Form 5500 | | $ | 950,805,377 | | | $ | 33,463,887 | | | $ | 83,504,799 | | | $ | 29,718,131 | | | | | | | | | | | Net increase in net assets available for benefits for the year ended December 31, 2025: | | | | | | | | | | Per financial statements | | $ | 100,921,321 | | | $ | 4,903,024 | | | $ | 12,157,069 | | | $ | 2,718,049 | | | Add: Synthetic GIC valuation difference | | 1,764,514 | | | 32,649 | | | 52,815 | | | 52,921 | | | | | | | | | | | | Per Form 5500 | | $ | 102,685,835 | | | $ | 4,935,673 | | | $ | 12,209,884 | | | $ | 2,770,970 | | | | | | | | | | |
|