Acquisitions and Divestitures (Tables)

3 Months Ended

Dec. 31, 2021

Business Combination and Asset Acquisition [Abstract]

Schedule of Purchase Price Adjustments and Allocation

Adient recorded a purchase price allocation for the assets acquired and liabilities assumed based on their estimated fair values as of the September 30, 2021 acquisition date. The preliminary purchase price adjustments and allocation is as follows:

	Fair value allocation
(in millions)	CQADNT		LFADNT
Cash	$	55	$	5
Accounts receivable	296		2
Inventory	37		5
Property, plant and equipment	86		8
Other assets	46		2
Goodwill	180		8
Intangible assets	234		6
Accounts payable	(252)		(19)
Other liabilities	(127)		(4)
Subtotal	555		13
Less: Interest already owned	103		—
Less: Redeemable noncontrolling interest	194		—
Total purchase consideration	258		13
Less: cash acquired	55		5
Net cash paid	$	203	$	8