Related Party Transactions

12 Months Ended

Sep. 30, 2021

21. 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. Subsequent to the separation, transactions with the former Parent and its businesses represent third-party transactions.

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):


		Year Ended September 30,
(in millions)		2021		2020		2019
Net sales to related parties	Net sales	$	273	$	347	$	386
Purchases from related parties	Cost of sales	558		566		704

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


		September 30,
(in millions)		2021		2020
Accounts receivable due from related parties	Accounts receivable	$	30	$	49
Accounts payable due to related parties	Accounts payable	41		105

Average receivable and payable balances with related parties remained consistent with the period end balances shown above.