v3.26.1
Equity and Noncontrolling Interests
 9 Months Ended
Jun. 30, 2026
Equity [Abstract]  
Equity and Noncontrolling Interests
11. Equity and Noncontrolling Interests

For the three months ended June 30, 2026:

(in millions)Ordinary SharesAdditional Paid-in CapitalRetained Earnings
(Accumulated Deficit)		Accumulated Other Comprehensive Income (Loss)Shareholders' Equity Attributable
 to Adient		Shareholders' Equity Attributable to Noncontrolling InterestsTotal Equity
Balance at March 31, 2026$— $3,586 $(1,161)$(712)$1,713 $304 $2,017 
Net income — — 25 — 25 11 36 
Foreign currency translation adjustments— — — 2 2 3 5 
Realized and unrealized gains on derivatives— — — 11 11 — 11 
Dividends attributable to noncontrolling interests— — — — — (34)(34)
Repurchases of common stock— (30)— — (30)— (30)
Share based compensation and other— 8 — — 8 — 8 
Balance at June 30, 2026
$— $3,564 $(1,136)$(699)$1,729 $284 $2,013 
For the nine months ended June 30, 2026:

(in millions)Ordinary SharesAdditional Paid-in CapitalRetained Earnings
(Accumulated Deficit)		Accumulated Other Comprehensive Income (Loss)Shareholders' Equity Attributable
 to Adient		Shareholders' Equity Attributable to Noncontrolling InterestsTotal Equity
Balance at September 30, 2025$— $3,602 $(1,166)$(670)$1,766 $297 $2,063 
Net income— — 30 — 30 32 62 
Foreign currency translation adjustments— — — (24)(24)8 (16)
Realized and unrealized losses on derivatives— — — (5)(5)— (5)
Dividends attributable to noncontrolling interests— — — — — (53)(53)
Repurchases of common stock— (55)— — (55)— (55)
Share based compensation and other— 17 — — 17 — 17 
Balance at June 30, 2026
$— $3,564 $(1,136)$(699)$1,729 $284 $2,013 

For the three months ended June 30, 2025:

(in millions)Ordinary SharesAdditional Paid-in CapitalRetained Earnings
(Accumulated Deficit)		Accumulated Other Comprehensive Income (Loss)Shareholders' Equity Attributable
 to Adient		Shareholders' Equity Attributable to Noncontrolling InterestsTotal Equity
Balance at March 31, 2025$— $3,686 $(1,220)$(814)$1,652 $297 $1,949 
Net income— — 36 — 36 14 50 
Foreign currency translation adjustments— — — 118 118 5 123 
Realized and unrealized gains on derivatives— — — 22 22 — 22 
Dividends attributable to noncontrolling interests— — — — — (27)(27)
Repurchases of common stock— (50)— — (50)— (50)
Share based compensation and other— 7 — — 7 — 7 
Balance at June 30, 2025
$— $3,643 $(1,184)$(674)$1,785 $289 $2,074 

For the nine months ended June 30, 2025:

(in millions)Ordinary SharesAdditional Paid-in CapitalRetained Earnings
(Accumulated Deficit)		Accumulated Other Comprehensive Income (Loss)Shareholders' Equity Attributable
 to Adient		Shareholders' Equity Attributable to Noncontrolling InterestsTotal Equity
Balance at September 30, 2024$— $3,712 $(885)$(693)$2,134 $309 $2,443 
Net income (loss)— — (299)— (299)43 (256)
Foreign currency translation adjustments— — — (10)(10)(2)(12)
Realized and unrealized gains on derivatives— — — 31 31 — 31 
Dividends attributable to noncontrolling interests— — — — — (42)(42)
Purchase of noncontrolling interest (1)
— (7)— (2)(9)(19)(28)
Repurchases of common stock— (75)— — (75)— (75)
Share based compensation and other— 13 — — 13 — 13 
Balance at June 30, 2025
$— $3,643 $(1,184)$(674)$1,785 $289 $2,074 

(1) Refer to Note 3, "Acquisitions and Divestitures," of the notes to the consolidated financial statements for additional information.
The following table presents changes in AOCI attributable to Adient:

Three Months Ended
June 30,		Nine Months Ended
June 30,
(in millions)2026202520262025
Foreign currency translation adjustments
Balance at beginning of period$(713)$(803)$(687)$(673)
Aggregate adjustment for the period, net of tax2 118 (24)(12)
Balance at end of period (1)
$(711)$(685)$(711)$(685)
Realized and unrealized gains (losses) on derivatives
Balance at beginning of period$2 $(10)$18 $(19)
Current period changes in fair value, net of tax24 23 31 20 
Reclassification to income, net of tax(13)(1)(36)11 
Balance at end of period$13 $12 $13 $12 
Pension and postretirement plans
Balance at beginning of period$(1)$(1)$(1)$(1)
Balance at end of period$(1)$(1)$(1)$(1)
Accumulated other comprehensive loss, end of period$(699)$(674)$(699)$(674)

(1) Foreign currency translation adjustments as of June 30, 2026 and 2025 include gains (losses) on designated net investment hedge instruments of $1 million and $(2) 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 (loss).

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
June 30,		Nine Months Ended
June 30,
(in millions)2026202520262025
Beginning balance$71 $71 $95 $91 
Net income6 9 23 27 
Dividends— — (39)(31)
Foreign currency translation adjustments(2)6 (4)(1)
Ending balance$75 $86 $75 $86 

Repurchases of Equity Securities

In November 2022, Adient’s board of directors authorized the repurchase of Adient'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. From fiscal 2023 through fiscal 2025, Adient repurchased and immediately retired a total of 17,297,377 ordinary shares. The aggregate amount of cash paid to repurchase the shares was $465 million, all of which had been spent through September 30, 2025. During the third quarter of fiscal 2026, Adient repurchased and immediately retired 1,333,761 of its ordinary shares at an average purchase price per share of $22.49, for an aggregate amount of cash paid of $30 million. During the first nine months of fiscal 2026, Adient repurchased and immediately retired 2,566,693 of its ordinary shares at an average purchase price per share of $21.43, for an aggregate amount of cash paid of $55 million. As of June 30, 2026, the remaining aggregate amount of authorization remaining under the share repurchase authorization was $80 million.