v3.26.1
Related Party Transactions
9 Months Ended
Jun. 30, 2026
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 location and amounts of net sales to and purchases from related parties included in Adient's consolidated statements of income (loss):

Three Months Ended
June 30,
Nine Months Ended
June 30,
(in millions)2026202520262025
Net sales to related partiesNet sales$23 $35 $73 $119 
Purchases from related partiesCost of sales66 74 230 233 

The following table sets forth the locations and amount of accounts receivable due from and payable to related parties in Adient's consolidated statements of financial position:

(in millions)June 30, 2026September 30, 2025
Receivables from related partiesAccounts receivable$15 $16 
Payables to related partiesAccounts payable/other current liabilities43 58 

Refer to Note 3, "Acquisitions and Divestitures," of the notes to the consolidated financial statements for transactions involving Adient's investments in nonconsolidated partially-owned affiliates which have impacted Adient's related party transactions.