Exhibit 99.1
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Appendix
Page 1

Adient plc
Condensed Consolidated Statements of Income (Loss)
(Unaudited)
Three Months Ended
June 30,
(in millions, except per share data)20262025
Net sales$3,929 $3,741 
Cost of sales3,694 3,504 
Gross profit235 237 
Selling, general and administrative expenses136 129 
Restructuring and impairment costs5 7 
Equity income20 17 
Earnings before interest and income taxes114 118 
Net financing charges48 51 
Other pension expense1 1 
Income before income taxes65 66 
Income tax provision23 7 
Net income42 59 
Income attributable to noncontrolling interests17 23 
Net income attributable to Adient$25 $36 
Diluted earnings per share$0.32 $0.43 
Shares outstanding at period end77.1 81.2 
Diluted weighted average shares79.2 83.7 


Appendix
Page 2

Adient plc
Condensed Consolidated Statements of Financial Position
(Unaudited)

June 30,September 30,
(in millions)20262025
Assets
Cash and cash equivalents$924 $958 
Accounts receivable - net
1,881 1,873 
Inventories729 695 
Other current assets652 607 
Current assets4,186 4,133 
Property, plant and equipment - net1,385 1,409 
Goodwill1,799 1,807 
Other intangible assets - net298 319 
Investments in partially-owned affiliates276 276 
Assets held for sale12 9 
Other noncurrent assets1,003 1,001 
Total assets$8,959 $8,954 
Liabilities and Shareholders' Equity
Short-term debt$9 $11 
Accounts payable and accrued expenses3,122 2,942 
Other current liabilities685 734 
Current liabilities3,816 3,687 
Long-term debt2,379 2,386 
Other noncurrent liabilities676 723 
Redeemable noncontrolling interests75 95 
Shareholders' equity attributable to Adient1,729 1,766 
Noncontrolling interests284 297 
Total liabilities and shareholders' equity$8,959 $8,954 



Appendix
Page 3

Adient plc
Condensed Consolidated Statements of Cash Flows
(Unaudited)
Three Months Ended
June 30,
(in millions)20262025
Operating Activities
Net income attributable to Adient$25 $36 
Income attributable to noncontrolling interests17 23 
Net income42 59 
Adjustments to reconcile net income to cash provided by operating activities:
Depreciation74 71 
Amortization of intangibles12 12 
Pension and postretirement benefit expense2 2 
Pension and postretirement contributions, net(8)(2)
Equity in earnings of partially-owned affiliates, net of dividends received30 2 
Deferred income taxes(15)(16)
Equity-based compensation9 10 
Other— (5)
Changes in assets and liabilities:
Receivables113 117 
Inventories7 20 
Other assets64 (62)
Accounts payable and accrued liabilities(133)(28)
Accrued income taxes8 (8)
Cash provided by operating activities205 172 
Investing Activities
Capital expenditures(67)(57)
Sale of property, plant and equipment6 8 
Settlement of derivatives3 — 
Business acquisitions(4)— 
Cash used by investing activities(62)(49)
Financing Activities
Drawdown of ABL revolver and other bank borrowings3 — 
Repayment of ABL revolver and other bank borrowings(3)(2)
Repayment of long-term debt(2)(2)
Share repurchases(30)(50)
Dividends paid to noncontrolling interests(10)(9)
Cash used by financing activities(42)(63)
Effect of exchange rate changes on cash and cash equivalents(8)46 
Increase in cash and cash equivalents$93 $106 

Appendix
Page 4

Footnotes


1. Segment Results

Adient manages its business on a geographic basis and operates in the following three reportable segments for financial reporting purposes: 1) Americas, which is inclusive of North America and South America; 2) Europe, the Middle East and Africa ("EMEA") and 3) Asia Pacific/China ("Asia").

Adient evaluates the performance of its reportable segments using an adjusted EBITDA metric defined as income (loss) before income taxes and noncontrolling interests, excluding net financing charges, restructuring and impairment costs, restructuring related-costs, net mark-to-market adjustments on pension and postretirement plans, transaction gains/losses, purchase accounting amortization, depreciation, stock-based compensation and other non-recurring items. Also, certain corporate-related costs are not allocated to the segments. The reportable segments are consistent with how management views the markets served by Adient and reflect the financial information that is reviewed by its chief operating decision maker.

Financial information relating to Adient's reportable segments is as follows:

(in millions)Three months ended June 30, 2026
AmericasEMEAAsiaCorporate/EliminationsConsolidated
Net sales$1,928 $1,211 $810 $(20)$3,929 
Adjusted EBITDA$125 $14 $107 $(21)$225 
Adjusted EBITDA margin6.5 %1.2 %13.2 %N/A5.7 %
Three months ended June 30, 2025
AmericasEMEAAsiaCorporate/EliminationsConsolidated
Net sales$1,760 $1,268 $721 $(8)$3,741 
Adjusted EBITDA$112 $21 $113 $(20)$226 
Adjusted EBITDA margin6.4 %1.7 %15.7 %N/A6.0 %

Appendix
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The following is a reconciliation of Adient's reportable segments' adjusted EBITDA to income before income taxes:

Three Months Ended
June 30,
(in millions)20262025
Adjusted EBITDA
Americas$125 $112 
EMEA14 21 
Asia107 113 
Subtotal246 246 
Corporate-related costs (1)
(21)(20)
Restructuring and impairment costs (2)
(5)(7)
Purchase accounting amortization (3)
(12)(12)
Restructuring related activities (4)
(8)(7)
Equity based compensation(9)(10)
Depreciation(74)(71)
Other items (5)
(3)(1)
Earnings before interest and income taxes$114 $118 
Net financing charges(48)(51)
Other pension expense(1)(1)
Income before income taxes$65 $66 

Refer to the Footnote Addendum for footnote explanations.


2. Earnings Per Share

The following table reconciles the numerators and denominators used to calculate basic and diluted income per share:

Three Months Ended
June 30,
(in millions, except per share data)20262025
Income available to shareholders
Net income attributable to Adient$25 $36 
Weighted average shares outstanding
Basic weighted average shares outstanding78.1 83.5 
Effect of dilutive securities:
Unvested restricted stock and unvested performance share awards1.1 0.2 
Diluted weighted average shares outstanding79.2 83.7 
Earnings per share:
Basic$0.32 $0.43 
Diluted$0.32 $0.43 

The effect of common stock equivalents which would have been anti-dilutive was excluded, and immaterial, from the calculation of diluted earnings per share for the three months ended June 30, 2026 and 2025.

Appendix
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3. Non-GAAP Measures

Adjusted EBIT, adjusted EBIT margin, adjusted EBITDA, adjusted EBITDA margin, adjusted net income attributable to Adient, adjusted effective tax rate, adjusted earnings per share, adjusted equity income, adjusted interest expense, free cash flow, net debt, and net leverage ratio as well as other measures presented on an adjusted basis are not recognized terms under U.S. GAAP and do not purport to be alternatives to the most comparable U.S. GAAP amounts. Since all companies do not use identical calculations, our definition and presentation of these measures may not be comparable to similarly titled measures reported by other companies. Management uses the identified non-GAAP measures to evaluate the operating performance of Adient and its business segments and to forecast future periods. Management believes these non-GAAP measures assist investors and other interested parties in evaluating Adient's on-going operations and provide important supplemental information to management and investors regarding financial and business trends relating to Adient's financial condition and results of operations. Investors should not consider these non-GAAP measures as alternatives to the related GAAP measures. Reconciliations of non-GAAP measures to their closest U.S. GAAP equivalent are presented in the corresponding tables that follow the definitions below. Reconciliations of non-GAAP measures related to guidance for any future period have not been provided due to the unreasonable efforts it would take to provide such reconciliations.

Table
(a)Adjusted EBIT is defined as earnings before income taxes and noncontrolling interests excluding net financing charges, restructuring, impairment and related costs, purchase accounting amortization, transaction gains/losses, other significant non-recurring items, and net mark-to-market adjustments on pension and postretirement plans. Adjusted EBIT margin is adjusted EBIT as a percentage of net sales.
(b)Adjusted EBITDA is defined as adjusted EBIT excluding depreciation and equity based compensation. Certain corporate-related costs are not allocated to the business segments in determining adjusted EBITDA. Adjusted EBITDA margin is adjusted EBITDA as a percentage of net sales.
(c)Adjusted net income attributable to Adient is defined as net income (loss) attributable to Adient excluding restructuring, impairment and related costs, purchase accounting amortization, transaction gains/losses, other significant non-recurring items, net mark-to-market adjustments on pension and postretirement plans, the tax impact of these items and other discrete tax charges/benefits.
(d)Adjusted income tax expense is defined as income tax expense adjusted for the tax effect of the adjustments to income before income taxes and other discrete tax changes/benefits. Adjusted effective tax rate is defined as adjusted income tax provision as a percentage of adjusted income before income taxes.
(e)Adjusted diluted earnings per share is defined as adjusted net income attributable to Adient divided by diluted weighted average shares.
(f)Adjusted equity income is defined as equity income excluding amortization of Adient's intangible assets related to its non-consolidated joint ventures and other unusual or non-recurring items impacting equity income.
(g)Adjusted interest expense is defined as net financing charges excluding unusual or one-time items impacting interest expense.
(h)Free cash flow is defined as cash provided by operating activities less capital expenditures.
(i)Net debt is calculated as total debt (short-term and long-term) less cash and cash equivalents.
(j)Net leverage ratio is calculated as net debt divided by adjusted EBITDA for the last four quarters.






Appendix
Page 7

Reconciliations of non-GAAP measures to their closest US GAAP equivalent:


(a) & (b) Adjusted EBIT and Adjusted EBITDA

The following table reconciles net income to EBIT, adjusted EBIT and adjusted EBITDA:

Three Months Ended
June 30,
(in millions)20262025
Net income$42 $59 
Net financing charges48 51 
Other pension expense1 1 
Income tax expense23 7 
Earnings before interest and income taxes (EBIT)$114 $118 
EBIT adjustments:
Restructuring and impairment costs (2)
5 7 
Purchase accounting amortization (3)
12 12 
Restructuring related activities (4)
8 7 
Other items (5)
3 1 
EBIT adjustments total28 27 
Adjusted EBIT$142 $145 
EBITDA adjustments:
Depreciation74 71 
Equity based compensation9 10 
Adjusted EBITDA$225 $226 
Net sales$3,929 $3,741 
Net income as % of net sales1.1 %1.6 %
EBIT as % of net sales2.9 %3.2 %
Adjusted EBIT as % of net sales3.6 %3.9 %
Adjusted EBITDA as % of net sales5.7 %6.0 %

Refer to the Footnote Addendum for footnote explanations.


(c) Adjusted net income attributable to Adient

The following table reconciles net income attributable to Adient to adjusted net income attributable to Adient:

Three Months Ended
June 30,
(in millions)20262025
Net income attributable to Adient$25 $36 
Net income adjustments:
EBIT adjustments total - see table (a) & (b)28 27 
Tax impact of EBIT adjustments and other tax items - see table (d)(13)(23)
Impact of adjustments on noncontrolling interests (6)
(2)(2)
Net income adjustments total13 2 
Adjusted net income attributable to Adient$38 $38 

Appendix
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Refer to the Footnote Addendum for footnote explanations.


(d) Adjusted income tax expense and effective tax rate

The following table reconciles income before income taxes to adjusted income before income taxes, reconciles income tax expense to adjusted income tax expense and presents the related effective tax rate and adjusted effective tax rate:

Three months ended June 30,
20262025
(in millions, except effective tax rate)Income before income taxesIncome tax expense (benefit)Effective tax rateIncome before income taxesIncome tax expense (benefit) Effective tax rate
As reported$65 $23 35.4 %$66 $7 10.6 %
Adjustments
EBIT adjustments - see table (a) & (b)28 3 10.7 %27 1 3.7 %
Tax audit closures and statute expirations— (1)nm— 16 nm
UTP establishments and interest— (3)nm— (1)nm
Intellectual property rights transfer— 11 nm— — nm
FX remeasurements of tax balances— 3 nm— 7 nm
Subtotal of adjustments28 13 46.4 %27 23 85.2 %
As adjusted$93 $36 38.7 %$93 $30 32.3 %

nm - not meaningful


(e) Adjusted diluted earnings per share

The following table shows the calculation of diluted earnings per share on an adjusted basis:

Three Months Ended
June 30,
(in millions, except per share data)20262025
Numerator:
Adjusted net income attributable to Adient - see table (c)$38 $38 
Denominator:
Basic weighted average shares outstanding78.1 83.5 
Effect of dilutive securities:
Unvested restricted stock and unvested performance share awards1.1 0.2 
Diluted weighted average shares outstanding79.2 83.7 
Adjusted diluted earnings per share$0.48 $0.45 



Appendix
Page 9

The following table reconciles diluted earnings per share as reported to adjusted diluted earnings per share (see table (c) for corresponding dollar amounts):

Three Months Ended
June 30,
20262025
Diluted earnings per share as reported$0.32 $0.43 
EBIT adjustments total0.35 0.31 
Tax impact of EBIT adjustments and other tax items(0.16)(0.27)
Impact of adjustments on noncontrolling interests (0.03)(0.02)
Adjusted diluted earnings per share$0.48 $0.45 


(f) Adjusted equity income

The following table reconciles equity income to adjusted equity income:
Three Months Ended
June 30,
(in millions)20262025
Equity income$20 $17 
Equity income adjustments:
Restructuring charges at affiliates— 6 
Equity income adjustments total— 6 
Adjusted equity income$20 $23 


(g) Adjusted interest expense

The following table reconciles net financing charges to adjusted net financing charges:

Three Months Ended
June 30,
(in millions)20262025
Net financing charges$48 $51 
Interest expense adjustments:
None— — 
Interest expense adjustments total— — 
Adjusted net financing charges$48 $51 


(h) Free cash flow

The following table reconciles cash from operating activities to free cash flow:

Three Months Ended
June 30,		Nine Months Ended
June 30,
(in millions)2026202520262025
Operating cash flow$205 $172 $366 $236 
Capital expenditures(67)(57)(205)(166)
Free cash flow$138 $115 $161 $70 


Appendix
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The following table reconciles adjusted EBITDA to free cash flow:

Three Months Ended
June 30,		Nine Months Ended
June 30,
(in millions)2026202520262025
Adjusted EBITDA $225 $226 $655 $655 
Adjusted equity income(20)(23)(63)(63)
Dividends from partially owned affiliates50 20 78 72 
Restructuring (cash)(39)(34)(77)(101)
Working capital145 108 105 (38)
Interest paid(53)(55)(150)(142)
Cash taxes(30)(31)(104)(70)
Other(73)(39)(78)(77)
Capital expenditures(67)(57)(205)(166)
Free cash flow$138 $115 $161 $70 


(i) & (j) Net debt and net leverage ratio

The following table presents calculations of net debt and net leverage ratio:

June 30,September 30,
(in millions)20262025
Numerator:
Short-term debt$— $2 
Current portion of long-term debt9 9 
Long-term debt2,379 2,386 
Total debt2,388 2,397 
Less: cash and cash equivalents924 958 
Net debt$1,464 $1,439 
Denominator:
Adjusted EBITDA - last four quarters
Q1 2025 na$196 
Q2 2025na233 
Q3 2025na226 
Q4 2025226 226 
Q1 2026207 na
Q2 2026 - see table (a) & (b)223 na
Q3 2026225 na
Last four quarters$881 $881 
Net leverage ratio1.661.63

Appendix
Page 11

Footnote Addendum

(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 one-time asset impairments related
to restructuring activities.

(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:

Three Months Ended
June 30,
(in millions)20262025
Restructuring related charges$(8)$(7)
Restructuring charges at affiliates— (6)
Gain of sale of a restructured facility— 6 
$(8)$(7)

(5) Other items include:

Three Months Ended
June 30,
(in millions)20262025
Transaction costs$(3)$(1)

(6) Reflects the impact of adjustments, primarily purchase accounting amortization on noncontrolling interests.