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Segment Information (Tables)
 12 Months Ended
Sep. 30, 2022
Segment Reporting [Abstract]  
Schedule of Financial Information for Reportable Segments
 Year Ended
September 30,
(in millions)202220212020
Net Sales
Americas$6,557 $6,164 $5,889 
EMEA4,764 5,564 5,148 
Asia2,926 2,123 1,822 
Eliminations(126)(171)(189)
Total net sales$14,121 $13,680 $12,670 

Year Ended
September 30,
(in millions)202220212020
Adjusted EBITDA
Americas$242 $232 $228 
EMEA138 277 101 
Asia383 486 424 
Corporate-related costs (1)
(88)(78)(80)
Restructuring and impairment costs (2)
(25)(21)(238)
Purchase accounting amortization (3)
(54)(50)(40)
Restructuring related charges (4)
(6)(9)(20)
Gain (loss) on business divestitures - net (5)
— (26)(13)
Gain on sale / (impairment) of nonconsolidated partially-owned affiliates (6)
(10)1,214 (231)
Depreciation
(298)(285)(295)
Stock based compensation
(29)(36)(15)
Other items (7)
6 22 (16)
Earnings (loss) before interest and income taxes259 1,726 (195)
Net financing charges(215)(311)(220)
Other pension income (expense)10 24 (14)
Income (loss) before income taxes$54 $1,439 $(429)

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 directly attributable to restructuring activities and meet the definition of restructuring under ASC 420 and non-recurring impairment charges. During fiscal 2022, an impairment charge of $4 million related to the withdrawal from and sale of its operations in Russia, and a held-for-sale impairment charge of $6 million were recorded in EMEA. Included in restructuring charges in fiscal 2021 is $10 million of held for sale and other non-cash impairment charges in EMEA. Included in restructuring charges in fiscal 2020 is a non-cash pre-tax impairment related to intangible assets of $24 million, held for sale asset impairments of $21 million, $8 million of other long-lived asset impairments, all within Asia, and $175 million of charges in EMEA which primarily related to workforce reductions. Refer to Note 15, "Restructuring and Impairment Costs," of the notes to the consolidated financial statements for more 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 directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420 along with restructuring costs at partially owned affiliates recorded within equity income.
(5) Fiscal 2021 includes a $21 million loss associated with certain aspects of the 2021 Yanfeng Transaction and a $5 million loss on sale of non-core assets in Asia. Fiscal 2020 includes a $21 million loss of sale of RECARO and $4 million loss on deconsolidation of Aerospace, partially offset by a $12 million gain on completion of the 2020 Yanfeng Transaction.

(6) Fiscal 2022 includes $3 million and $7 million of non-cash impairments of certain of Adient's investments in nonconsolidated partially-owned affiliates in Asia and EMEA, respectively. Fiscal 2021 includes a gain associated with the 2021 Yanfeng Transaction of $1,181 million and a gain of $33 million on the sale of Adient's interest in SJA. Fiscal 2020 includes non-cash impairment charges related to Adient's YFAI investment balance recorded in conjunction with the 2020 Yanfeng Transaction. All of these impacts have been recorded within the equity income line in the consolidated statements of income.

(7) Fiscal 2022 reflects $8 million of transaction costs, a one-time gain of $32 million associated with the retrospective recovery of indirect tax credits in Brazil, a $14 million charge related to a non-recurring contract related settlement, $1 million of allowance for doubtful accounts resulting from the withdrawal from and sale of operations in Russia, and $2 million of loss on finalization of asset sale in Turkey. Fiscal 2021 reflects a one-time gain of $38 million associated with the retrospective recovery of indirect tax credits in Brazil (of which $36 million relates to recoveries covering the past 20 years and is adjusted out of Americas' segment results), a $5 million gain on previously held interest at YFAS in an affiliate, and $19 million of transaction costs. Fiscal 2020 includes $15 million of transaction costs and $1 million of tax adjustments at YFAI.
Schedule of Reconciliation of Other Significant Reconciling Items from Segments to Consolidated
Additional Segment Information

Year Ended September 30, 2022
Reportable Segments
Reconciling Items(1)
Consolidated
(in millions)AmericasEMEAAsia
Net Sales$6,557 $4,764 $2,926 $(126)$14,121 
Equity Income— 12 76 (13)75 
Total Assets3,073 2,166 2,959 960 9,158 
Depreciation130 116 52 — 298 
Amortization12 4 36 — 52 
Capital Expenditures104 73 50 — 227 

(1) Reconciling items include the elimination of intercompany transactions, corporate-related assets and other amounts to reconcile to consolidated totals. Specific reconciling items for equity income represents $10 million of non-cash impairments of Adient's investments in partially-owned affiliates, $1 million of restructuring related charges, $2 million of purchase accounting amortization, $7 million of a non-recurring customer termination charge at an affiliate in Asia, partially offset by a $7 million non-recurring gain on sale of land use rights at an affiliate in China. Corporate-related assets primarily include cash and deferred income tax assets.


Year Ended September 30, 2021
Reportable Segments
Reconciling Items(1)
Consolidated
(in millions)AmericasEMEAAsia
Net Sales$6,164 $5,564 $2,123 $(171)$13,680 
Equity Income(1)7 265 1,213 1,484 
Total Assets2,888 2,473 3,187 2,230 10,778 
Depreciation121 132 32 — 285 
Amortization13 14 18 — 45 
Capital Expenditures131 104 25 — 260 

(1) Reconciling items include the elimination of intercompany transactions, corporate-related assets and other amounts to reconcile to consolidated totals. Specific reconciling items for equity income represents a gain associated with the 2021 Yanfeng Transaction of $1,181 million, a gain of $33 million on the sale of Adient's interest in SJA, a $5 million gain on previously held interest at YFAS, offset by $5 million of purchase accounting amortization and $1 million of restructuring
related charges. Corporate-related assets primarily include cash, deferred income tax assets, and receivables related to the 2021 Yanfeng Transaction.

Year Ended September 30, 2020
Reportable Segments
Reconciling Items(1)
Consolidated
(in millions)AmericasEMEAAsia
Net Sales$5,889 5,148 $1,822 (189)$12,670 
Equity Income1 8 256 (243)22 
Total Assets3,019 2,658 2,868 1,716 10,261 
Depreciation128 129 38 — 295 
Amortization13 8 16 — 37 
Capital Expenditures138 164 24 — 326 

(1) Reconciling items include the elimination of intercompany transactions, corporate-related assets and other amounts to reconcile to consolidated totals. Specific reconciling items for equity income represents a $231 million non-cash impairment of Adient's YFAI investment, $8 million of restructuring related charges, $3 million of purchase accounting amortization and a $1 million charge for tax adjustments associated with YFAI. Corporate-related assets primarily include cash and deferred income tax assets.
Schedule of Operations by Geographical Areas
Financial information relating to Adient's operations by geographic area is as follows:

Net Sales
 Year Ended September 30,
(in millions)202220212020
Americas
United States$5,876 $5,500 $4,983 
Mexico2,427 2,298 2,004 
Other Americas377 312 318 
Regional Elimination(2,123)(1,946)(1,416)
6,557 6,164 5,889 
EMEA
Germany862 1,101 1,061 
Czech Republic962 1,155 1,118 
Other EMEA4,232 4,761 4,392 
Regional Elimination(1,292)(1,453)(1,423)
4,764 5,564 5,148 
Asia
China1,374 642 517 
Thailand508 469 400 
Japan264 331 332 
Other Asia804 705 600 
Regional Elimination(24)(24)(27)
2,926 2,123 1,822 
Inter-segment elimination(126)(171)(189)
Total$14,121 $13,680 $12,670 

Adient started consolidating CQADNT in China after completing the acquisition on September 30, 2021. Refer to Note 3, “Acquisitions and Divestitures,” of the notes to the consolidated financial statements for additional information.
Long-Lived Assets (consisting of net property, plant and equipment)
 Year Ended September 30,
(in millions)20222021
Americas
United States$460 $467 
Mexico164 173 
Other Americas19 22 
643 662 
EMEA
Germany126 180 
Poland118 145 
Czech Republic29 41 
Other EMEA223 310 
496 676 
Asia
China111 125 
Thailand41 38 
Japan47 58 
Other Asia39 48 
238269
Total$1,377 $1,607