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Segment Information (Tables)
 12 Months Ended
Sep. 30, 2025
Segment Reporting [Abstract]  
Reportable Segment Adjusted EBITDA is Reconciled to Income (Loss) Before Income Taxes
The following tables summarize Adient's reportable segments' sales and Adjusted EBITDA which includes significant expenses that align with the segment-level information that is regularly provided to the CODM. The reportable segments’ Adjusted EBITDA is reconciled to income (loss) before income taxes for fiscal 2025, 2024 and 2023:
Year Ended
September 30, 2025
(in millions)AmericasEMEAAsiaConsolidated
Segment net sales$6,856 $4,773 $2,983 $14,612 
Eliminations(77)
Consolidated net sales$14,535 
Material costs4,444 2,958 2,056 
Labor and overhead1,819 1,495 419 
Administrative, engineering and allocated costs191 213 122 
Equity income— 17 54 
Adjusted EBITDA$402 $124 $440 $966 
Reconciliation to income (loss) before income taxes
Corporate-related costs (1)
(85)
Restructuring and impairment costs (2)
(392)
Purchase accounting amortization (3)
(47)
Restructuring-related activities (4)
(11)
Gain on disposal transactions (5)
4 
Depreciation expense(279)
Equity based compensation(32)
Other items (6)
(9)
Net financing charges(193)
Other pension expense(10)
Income (loss) before income taxes(88)

Notes:

(1) Certain corporate-related costs are not allocated to the segments including executive office, communications, corporate development, legal and corporate finance.

(2) Reflects restructuring charges for costs that are probable and reasonably estimable and non-recurring asset impairments, including a non-recurring, non-cash goodwill impairment charge of $333 million in the EMEA reporting unit, restructuring charges of $51 million, and an impairment charge of $8 million related to Adient’s investment in Adient Aerospace. Refer to Note 6, “Goodwill and Other Intangible Assets” and Note 15, “Restructuring and Impairment Costs” of the notes to the consolidated financial statements for additional 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 recorded as incurred or as earned and other non-recurring impacts that are directly attributable to restructuring activities, including $29 million of restructuring-related charges primarily recorded in cost of sales and $5 million of restructuring-related charges at a partially-owned affiliate recorded in equity income, partially offset by a $23 million gain on the sales of restructured facilities across all segments recorded in SG&A.

(5) Reflects a $4 million gain on sale of Adient's partially-owned affiliate investment in Setex recorded within equity income.

(6) Includes $10 million of third-party consulting costs associated with strategic planning and a $1 million non-recurring loss at a partially-owned affiliate recorded within equity income, partially offset by a $2 million gain on a non-recurring contract related settlement.
Year Ended
September 30, 2024
(in millions)AmericasEMEAAsiaConsolidated
Segment net sales$6,763 $5,029 $2,989 $14,781 
Eliminations(93)
Consolidated net sales$14,688 
Material costs4,394 3,123 2,061 
Labor and overhead1,841 1,568 426 
Administrative, engineering and allocated costs156 198 136 
Equity income3 15 73 
Adjusted EBITDA$375 $155 $439 $969 
Reconciliation to income (loss) before income taxes
Corporate-related costs (1)
(89)
Restructuring and impairment costs (2)
(168)
Purchase accounting amortization (3)
(48)
Restructuring-related activities (4)
— 
Loss on disposal transactions (5)
(7)
Depreciation expense(285)
Equity based compensation(31)
Other items (6)
2 
Net financing charges(189)
Other pension expense(21)
Income (loss) before income taxes133 

Notes:

(1) Certain corporate-related costs are not allocated to the segments including executive office, communications, corporate development, legal and corporate finance.

(2) Reflects restructuring charges for costs that are probable and reasonably estimable and non-recurring asset impairments, including restructuring charges of $159 million and an impairment charge of $9 million related to Adient’s investment in Adient Aerospace. Refer to Note 15, “Restructuring and Impairment Costs” of the notes to the consolidated financial statements for additional 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 recorded as incurred or as earned and other non-recurring impacts that are directly attributable to restructuring activities, including a $10 million gain on sale of a restructured facility in Americas recorded in SG&A, offset by $10 million in restructuring-related charges primarily recorded in cost of sales.

(5) Includes an $8 million loss on sale of 51% of Adient's interest in LFADNT, partially offset by a $1 million gain on sale of a partially-owned affiliate recorded within equity income. Refer to Note 3, “Acquisitions and Divestitures,” of the notes to the consolidated financial statements for additional information.

(6) Includes a $3 million non-recurring gain on a contract related settlement and $1 million of indirect tax recoveries in Brazil, partially offset by $1 million one-time divestiture related tax impact at a partially-owned affiliate recorded within equity income and $1 million of transaction costs.
Year Ended
September 30, 2023
(in millions)AmericasEMEAAsiaConsolidated
Segment net sales$7,220 $5,195 $3,085 $15,500 
Eliminations(105)
Consolidated net sales$15,395 
Material costs4,755 3,268 2,096 
Labor and overhead1,926 1,517 463 
Administrative, engineering and allocated costs206 193 134 
Equity income3 15 72 
Adjusted EBITDA$336 $232 $464 $1,032 
Reconciliation to income (loss) before income taxes
Corporate-related costs (1)
(94)
Restructuring and impairment costs (2)
(40)
Purchase accounting amortization (3)
(52)
Restructuring-related activities (4)
2 
Loss on disposal transactions (5)
(6)
Depreciation expense(290)
Equity based compensation(34)
Other items (6)
5 
Net financing charges(195)
Other pension expense(33)
Income (loss) before income taxes295 

Notes:

(1) Certain corporate-related costs are not allocated to the segments including executive office, communications, corporate development, legal and corporate finance.

(2) Reflects restructuring charges for costs that are probable and reasonably estimable and non-recurring asset impairments. Fiscal 2023 reflects restructuring charges of $40 million. Refer to Note 15, “Restructuring and Impairment Costs” of the notes to the consolidated financial statements for additional 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 recorded as incurred or as earned and other non-recurring impacts that are directly attributable to restructuring activities, including a $10 million gain on sale of a restructured facility in Americas recorded in SG&A, partially offset by $6 million of restructuring-related charges primarily recorded in cost of sales and $2 million of restructuring-related charges at a partially-owned affiliate recorded in equity income.

(5) Reflects $3 million and $3 million of non-cash impairment related to certain of Adient's investments in partially-owned affiliates in Asia and EMEA, respectively, recorded within equity income.

(6) Reflects $4 million of one-time divestiture gain at a partially-owned affiliate recorded within equity income and $4 million of a gain associated with the retrospective recovery of indirect tax credits in Brazil, partially offset by $3 million of transaction costs.
Schedule of Reconciliation of Other Significant Reconciling Items from Segments to Consolidated
Additional Segment Information

Year Ended September 30, 2025
Reportable Segments
Reconciling Items(1)
Consolidated
(in millions)AmericasEMEAAsia
Total Assets2,850 2,085 3,042 977 8,954 
Investment in partially-owned affiliates3 37 236 — 276 
Equity income— 17 54 (3)68 
Depreciation126 106 47 — 279 
Amortization11 — 35 — 46 
Capital Expenditures94 105 46 — 245 

(1) Corporate-related assets primarily include cash and assets held for sale. Specific reconciling items for equity income represents $2 million of purchase accounting amortization, a $5 million restructuring charges at an affiliate, partially offset by a $4 million gain on a disposal transaction.

Year Ended September 30, 2024
Reportable Segments
Reconciling Items(1)
Consolidated
(in millions)AmericasEMEAAsia
Total Assets2,863 2,349 3,185 954 9,351 
Investment in partially-owned affiliates28 37 273 — 338 
Equity income3 15 73 (1)90 
Depreciation127 112 46 — 285 
Amortization12 2 33 — 47 
Capital Expenditures100 107 59 — 266 

(1) Corporate-related assets primarily include cash and assets held for sale. Specific reconciling items for equity income represents $2 million of purchase accounting amortization, partially offset by a $1 million gain on a disposal transaction.

Year Ended September 30, 2023
Reportable Segments
Reconciling Items(1)
Consolidated
(in millions)AmericasEMEAAsia
Total Assets3,122 2,252 2,930 1,120 9,424 
Investment in partially-owned affiliates27 38 238 — 303 
Equity income3 15 72 (6)84 
Depreciation133 107 50 — 290 
Amortization12 3 35 — 50 
Capital Expenditures114 81 57 — 252 

(1) Corporate-related assets primarily include cash and assets held for sale. Specific reconciling items for equity income represents $6 million of non-cash impairments of Adient's investments in partially-owned affiliates, $2 million of restructuring-related charges, and $2 million of purchase accounting amortization, partially offset by a $4 million gain on sale of certain assets at affiliates in China.
Financial information relating to Adient's operations by geographic area is as follows:

Net Sales
 Year Ended September 30,
(in millions)202520242023
Americas
United States$6,140 $5,893 $6,530 
Mexico2,543 2,634 2,661 
Other Americas299 314 338 
Regional Elimination(2,126)(2,078)(2,309)
6,856 6,763 7,220 
EMEA
Germany903 942 1,046 
Poland846 939 963 
Spain718 744 725 
Czech Republic694 756 900 
Sweden545 567 517 
Romania500 474 481 
Other EMEA1,711 1,951 1,991 
Regional Elimination(1,144)(1,344)(1,428)
4,773 5,029 5,195 
Asia
China1,286 1,420 1,385 
Korea535 488 534 
Thailand515 496 564 
Japan415 344 373 
Other Asia300 294 284 
Regional Elimination(68)(53)(55)
2,983 2,989 3,085 
Inter-segment elimination(77)(93)(105)
Total$14,535 $14,688 $15,395 
Long-Lived Assets (consisting of net property, plant and equipment)
 Year Ended September 30,
(in millions)20252024
Americas
United States$416 $420 
Mexico143 151 
Other Americas20 17 
579 588 
EMEA
Poland155 155 
Germany122 127 
Spain52 39 
Hungary38 31 
Czech Republic28 35 
Other EMEA177 163 
572 550 
Asia
China107 115 
Japan64 62 
Thailand50 52 
Korea21 23 
Other Asia16 20 
258272
Total$1,409 $1,410