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.

The following table sets forth the net sales to and purchases from related parties included in the consolidated statements of income:


		Three Months Ended June 30,				Nine Months Ended June 30,
(in millions)		2022		2021		2022		2021
Net sales to related parties	Net sales	$	53	$	70	$	175	$	209
Purchases from related parties	Cost of sales	95		139		298		433

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


(in millions)		June 30, 2022		September 30, 2021
Accounts receivable due from related parties	Accounts receivable	$	34	$	30
Accounts payable due to related parties	Accounts payable	69		41

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