| The following tables summarize the changes in Adient's restructuring reserve. For the three months ended June 30, 2026:
| | | | | | | | | | | | | | | | | | | | | | | | | | (in millions) | | Employee Severance and Termination Benefits | | | | | | Currency Translation | | Total | | Balance at March 31, 2026 | | $ | 126 | | | | | | | $ | 3 | | | $ | 129 | | | 2026 Plan charges | | 5 | | | | | | | — | | | 5 | | | Utilized - cash | | (34) | | | | | | | — | | | (34) | | | | | | | | | | | | | Balance at June 30, 2026 | | $ | 97 | | | | | | | $ | 3 | | | $ | 100 | | | | | | | | | | | | | | Current restructuring reserve - other current liabilities | | | | | | | | | | $ | 67 | | | Noncurrent restructuring reserve - other noncurrent liabilities | | | | | | | | | | 33 | | | Balance at June 30, 2026 | | | | | | | | | | $ | 100 | |
For the nine months ended June 30, 2026:
| | | | | | | | | | | | | | | | | | | | | | | | | | (in millions) | | Employee Severance and Termination Benefits | | | | | | Currency Translation | | Total | | Balance at September 30, 2025 | | $ | 128 | | | | | | | $ | 6 | | | $ | 134 | | | 2026 Plan charges | | 33 | | | | | | | — | | | 33 | | | Utilized - cash | | (65) | | | | | | | — | | | (65) | | | Noncash and other adjustments | | 1 | | | | | | | (3) | | | (2) | | Balance at June 30, 2026 | | $ | 97 | | | | | | | $ | 3 | | | $ | 100 | |
For the three months ended June 30, 2025:
| | | | | | | | | | | | | | | | | | | | | | | | | | (in millions) | | Employee Severance and Termination Benefits | | | | | | Currency Translation | | Total | | Balance at March 31, 2025 | | $ | 155 | | | | | | | $ | (3) | | | $ | 152 | | | 2025 Plan charges | | 9 | | | | | | | — | | | 9 | | | Utilized - cash | | (26) | | | | | | | — | | | (26) | | | Noncash and other adjustments | | (2) | | | | | | | 10 | | | 8 | | | Balance at June 30, 2025 | | $ | 136 | | | | | | | $ | 7 | | | $ | 143 | | | | | | | | | | | | | | Current restructuring reserve - other current liabilities | | | | | | | | | | $ | 75 | | | Noncurrent restructuring reserve - other noncurrent liabilities | | | | | | | | | | 68 | | | Balance at June 30, 2025 | | | | | | | | | | $ | 143 | |
For the nine months ended June 30, 2025:
| | | | | | | | | | | | | | | | | | | | | | | | | | (in millions) | | Employee Severance and Termination Benefits | | | | | | Currency Translation | | Total | | Balance at September 30, 2024 | | $ | 181 | | | | | | | $ | 1 | | | $ | 182 | | | 2025 Plan charges | | 42 | | | | | | | — | | | 42 | | | Utilized - cash | | (83) | | | | | | | — | | | (83) | | | Noncash and other adjustments | | (4) | | | | | | | 6 | | | 2 | | Balance at June 30, 2025 | | $ | 136 | | | | | | | $ | 7 | | | $ | 143 | |
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