v3.26.1
Segment Information (Tables)
 9 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Schedule of Financial Information for Reportable Segments
The following tables summarize Adient's reportable segments' sales and Adjusted EBITDA for the three and nine months ended June 30, 2026 and 2025, respectively, which include significant expenses that align with the segment-level information that is regularly provided to the CODM. The reportable segments' Adjusted EBITDA is reconciled to income (loss) before income taxes.
Three Months Ended
June 30, 2026
(in millions)AmericasEMEAAsiaConsolidated
Segment net sales$1,928 $1,211 $810 $3,949 
Eliminations(20)
Consolidated net sales$3,929 
Material costs1,278 762 573 
Labor and overhead469 398 116 
Administrative, engineering and allocated costs56 42 29 
Equity income— 5 15 
Adjusted EBITDA$125 $14 $107 $246 
Reconciliation to income before income taxes
Corporate-related costs (1)
(21)
Restructuring and impairment costs (2)
(5)
Purchase accounting amortization (3)
(12)
Restructuring-related activities (4)
(8)
Depreciation expense(74)
Equity based compensation(9)
Other items (5)
(3)
Net financing charges(48)
Other pension expense(1)
Income before income taxes$65 

Notes:

(1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance.

(2) Reflects $5 million of restructuring charges for costs that are probable and reasonably estimable and non-recurring asset impairments. Refer to Note 13, "Restructuring and Impairment Costs" of the notes to the consolidated financial statements for additional information.

(3) Reflects amortization of intangible assets including those related to partially-owned affiliates recorded within equity income.

(4) Reflects $8 million of 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, primarily recorded in cost of sales.

(5) Includes $3 million of transaction costs recorded in SG&A.
Nine Months Ended
June 30, 2026
(in millions)AmericasEMEAAsiaConsolidated
Segment net sales$5,454 $3,688 $2,363 $11,505 
Eliminations(67)
Consolidated net sales$11,438 
Material costs3,540 2,274 1,671 
Labor and overhead1,459 1,186 340 
Administrative, engineering and allocated costs141 149 87 
Equity income— 14 49 
Adjusted EBITDA$314 $93 $314 $721 
Reconciliation to income before income taxes
Corporate-related costs (1)
(66)
Restructuring and impairment costs (2)
(34)
Purchase accounting amortization (3)
(35)
Restructuring-related activities (4)
(21)
Depreciation expense(211)
Equity based compensation(26)
Other items (5)
3 
Net financing charges(144)
Other pension expense(5)
Income before income taxes$182 

Notes:

(1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance.

(2) Reflects $34 million of restructuring charges for costs that are probable and reasonably estimable and non-recurring asset impairments. Refer to Note 13, "Restructuring and Impairment Costs" of the notes to the consolidated financial statements for additional information.

(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, including $16 million recorded in cost of sales, $2 million in SG&A and $3 million of restructuring charges at partially-own med affiliates recorded within equity income.

(5) Includes a $5 million one-time, non-recurring reversal of contingent liabilities with a customer recorded in cost of sales and a $2 million gain on a non-recurring contract related settlement recorded in SG&A, partially offset by $4 million of transaction costs recorded in SG&A.
Three Months Ended
June 30, 2025
(in millions)AmericasEMEAAsiaConsolidated
Segment net sales$1,760 $1,268 $721 $3,749 
Eliminations(8)
Consolidated net sales$3,741 
Material costs1,155 787 498 
Labor and overhead447 402 104 
Administrative, engineering and allocated costs46 63 24 
Equity income— 5 18 
Adjusted EBITDA$112 $21 $113 $246 
Reconciliation to income before income taxes
Corporate-related costs (1)
(20)
Restructuring and impairment costs (2)
(7)
Purchase accounting amortization (3)
(12)
Restructuring-related activities (4)
(7)
Depreciation expense(71)
Equity based compensation(10)
Other items (5)
(1)
Net financing charges(51)
Other pension expense(1)
Income before income taxes$66 

Notes:

(1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance.

(2) Reflects $7 million of restructuring charges for costs that are probable and reasonably estimable and non-recurring asset impairments. Refer to Note 13, "Restructuring and Impairment Costs" of the notes to the consolidated financial statements for additional information.

(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, including $7 million in restructuring-related charges primarily recorded in cost of sales and $6 million of restructuring charges at partially-owned affiliates recorded within equity income, partially offset by a $6 million gain on sale of a restructured facility recorded in SG&A.

(5) Reflects $1 million of third-party consulting costs associated with strategic planning recorded in SG&A.
Nine Months Ended
June 30, 2025
(in millions)AmericasEMEAAsiaConsolidated
Segment net sales$5,070 $3,628 $2,200 $10,898 
Eliminations(51)
Consolidated net sales$10,847 
Material costs3,292 2,254 1,518 
Labor and overhead1,345 1,133 307 
Administrative, engineering and allocated costs142 161 91 
Equity income— 13 50 
Adjusted EBITDA$291 $93 $334 $718 
Reconciliation to loss before income taxes
Corporate-related costs (1)
(63)
Restructuring and impairment costs (2)
(381)
Purchase accounting amortization (3)
(35)
Restructuring-related activities (4)
(13)
Gain on disposal transactions (5)
4 
Depreciation expense(207)
Equity based compensation(20)
Other items (6)
(8)
Net financing charges(144)
Other pension expense(3)
Loss before income taxes$(152)

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 non-recurring asset impairments, including restructuring charges of $38 million, a non-recurring, non-cash goodwill impairment charge of $333 million in the EMEA reporting unit, and an impairment charge of $10 million related to Adient’s investment in Adient Aerospace. Refer to Note 13, "Restructuring and Impairment Costs" of the notes to the consolidated financial statements for additional information.

(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, including $18 million in restructuring-related charges primarily recorded in cost of sales and $6 million of restructuring charges at partially-owned affiliates recorded within equity income, partially offset by $11 million gain on sales of a restructured facilities recorded in SG&A.

(5) Reflects a $4 million gain on sale of its partially-owned investment in Setex recorded within equity income. Refer to Note 3, "Acquisitions and Divestitures," of the notes to the consolidated financial statements for additional information.

(6) Reflects $9 million of third-party consulting costs associated with strategic planning recorded in SG&A and a $1 million non-recurring loss at affiliates recorded within equity income, partially offset by a $2 million gain on a non-recurring contract related settlement recorded in SG&A.
Schedule of Reconciliation of Other Significant Reconciling Items from Segments to Consolidated
Additional Segment Information

Three Months Ended June 30, 2026
Reportable Segments
Reconciling Items(1)
Consolidated
(in millions)AmericasEMEAAsia
Equity income$— $5 $15 $— $20 
Depreciation33 30 11 — 74 
Amortization— — 12 — 12 
Capital Expenditures28 26 13 — 67 


Nine Months Ended June 30, 2026
Reportable Segments
Reconciling Items(1)
Consolidated
(in millions)AmericasEMEAAsia
Total Assets$2,963 $1,969 $3,085 $942 $8,959 
Investment in partially-owned affiliates2 44 230 — 276 
Equity income— 14 49 (3)60 
Depreciation91 83 37 — 211 
Amortization3 — 32 — 35 
Capital Expenditures91 75 39 — 205 

(1) Corporate-related assets primarily include cash and assets held for sale. Specific reconciling item for equity income represents $3 million of restructuring charges at affiliates.

Three Months Ended June 30, 2025
Reportable Segments
Reconciling Items(1)
Consolidated
(in millions)AmericasEMEAAsia
Equity income$— $5 $18 $(6)$17 
Depreciation33 26 12 — 71 
Amortization3 — 9 — 12 
Capital Expenditures18 28 11 — 57 

(1) Specific reconciling item for equity income represents $6 million of restructuring charges at an affiliate.

Nine Months Ended June 30, 2025
Reportable Segments
Reconciling Items(1)
Consolidated
(in millions)AmericasEMEAAsia
Total Assets$2,778 $2,140 $3,039 $879 $8,836 
Investment in partially-owned affiliates3 40 251 — 294 
Equity income— 13 50 (3)60 
Depreciation94 79 34 — 207 
Amortization9 — 26 — 35 
Capital Expenditures60 75 31 — 166 

(1) Corporate-related assets primarily include cash and assets held for sale. Specific reconciling items for equity income represents $7 million of restructuring charges at affiliates, partially offset by $4 million one-time gain on the sale of Adient's partially-owned investment in Setex.
Geographic Information

Revenue by geographic area is as follows:

Net Sales
Three Months Ended
June 30,		Nine Months Ended
June 30,
(in millions)2026202520262025
Americas
United States$1,766 $1,560 $4,965 $4,570 
Mexico721 656 2,043 1,870 
Other Americas107 66 265 211 
Regional elimination(666)(522)(1,819)(1,581)
1,928 1,760 5,454 5,070 
EMEA
Germany230 243 692 694 
Poland215 231 646 646 
Czech Republic170 176 524 532 
Spain182 192 575 552 
Sweden142 148 461 429 
Romania131 147 396 403 
Other EMEA432 443 1,291 1,276 
Regional elimination(291)(312)(897)(904)
1,211 1,268 3,688 3,628 
Asia
China432 307 1,189 928 
Thailand104 125 345 379 
Korea106 133 336 406 
Japan111 101 336 314 
Other Asia79 71 219 223 
Regional elimination(22)(16)(62)(50)
810 721 2,363 2,200 
Inter-segment elimination(20)(8)(67)(51)
Total$3,929 $3,741 $11,438 $10,847