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Nonconsolidated Partially-Owned Affiliates
 12 Months Ended
Sep. 30, 2025
Equity Method Investments and Joint Ventures [Abstract]  
Nonconsolidated Partially-Owned Affiliates
18. Nonconsolidated Partially-Owned Affiliates

Investments in the net assets of nonconsolidated partially-owned affiliates are reported in the “Investments in partially-owned affiliates” line in the consolidated statements of financial position. Equity in the net income of nonconsolidated partially-owned affiliates are reported in the “Equity income” line in the consolidated statements of income (loss). Adient maintains total investments in partially-owned affiliates of $276 million and $338 million at September 30, 2025 and 2024, respectively. Operating information for nonconsolidated partially-owned affiliates is as follows:

% ownership at September 30,
Name of key partially-owned affiliate20252024
KEIPER Seating Mechanisms Co., Ltd. (“KEIPER”)
50.0%50.0%
Changchun FAWAY Adient Automotive Systems Co. Ltd. (“CFAA”)49.0%49.0%

Year Ended September 30,
(in millions)202520242023
Income statement data:
Net sales$3,513 $3,783 $3,791 
Gross profit$306 $368 $346 
Net income$138 $184 $173 
Net income attributable to the entity$136 $182 $171 
September 30,
(in millions)20252024
Balance sheet data:
Current assets$2,044 $2,072 
Noncurrent assets$652 $730 
Current liabilities$2,000 $1,875 
Noncurrent liabilities$203 $269 

During fiscal 2023, Adient concluded that indicators of other-than-temporary impairment were present related to nonconsolidated partially-owned affiliates in Asia and EMEA, and recorded non-cash impairment charges of $3 million and $3 million as a result, respectively.

Since fiscal 2023, Adient and KEIPER have continued to strategically modify their supply agreement, including the addition of a performance-based rebate in fiscal 2025, resulting in lower levels of equity income from KEIPER, partially offset by lower cost of sales within Adient.