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Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]



1. Basis of Presentation and Summary of Significant Accounting Policies

Basis of Presentation

Consolidated VIEs



(in millions)	December 31, 2017		September 30, 2017
Current assets	$	210	$	232
Noncurrent assets	63		56
Total assets	$	273	$	288

Current liabilities	$	159	$	169
Total liabilities	$	159	$	169

Revisions



	Consolidated Statements of Income (Loss)
	Three Months Ended December 31, 2016
(in millions, except per share data)	As Reported		Adjustment			As Revised
Net sales	$	4,038	$	(12	)	$	4,026
Cost of sales	3,688		(12		)	3,676
Gross profit	350		—			350
Equity income	101		(7		)	94
Earnings before interest and income taxes	234		(7		)	227
Income before income taxes	199		(7		)	192
Net income (loss)	171		(7		)	164
Net income (loss) attributable to Adient	149		(7		)	142

Earnings per share:
Basic	$	1.59	$	(0.07	)	$	1.52
Diluted	$	1.59	$	(0.08	)	$	1.51



	Consolidated Statements of Comprehensive Income (Loss)
	Three Months Ended December 31, 2016
(in millions)	As Reported			Adjustment			As Revised
Total comprehensive income (loss)	$	(280	)	$	(7	)	$	(287	)
Comprehensive income (loss) attributable to Adient	(300		)	(7		)	(307		)



	Consolidated Statements of Cash Flows
	Three Months Ended December 31, 2016
(in millions)	As Reported			Adjustment			As Revised
Operating Activities
Net income (loss)	$	171		$	(7	)	$	164
Equity in earnings of partially-owned affiliates, net of dividends received	(79		)	7			(72		)
Cash provided (used) by operating activities	(13		)	—			(13		)

Earnings Per Share

The following table shows the computation of basic and diluted earnings per share:



	Three Months Ended December 31,
(in millions, except per share data)	2017			2016
Numerator:
Net income (loss) attributable to Adient	$	(216	)	$	142

Denominator:
Shares outstanding	93.2			93.7
Effect of dilutive securities	—			0.2
Diluted shares	93.2			93.9

Earnings per share:
Basic	$	(2.32	)	$	1.52
Diluted	$	(2.32	)	$	1.51

Potentially dilutive securities whose effect would have been antidilutive are excluded from the computation of diluted earnings per share.

Accounting Pronouncements

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Note 2. Acquisitions (Notes)

Business Combination Disclosure [Text Block]

Business Combinations [Abstract]



2. Acquisitions and Divestitures

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Note 3. Inventories

Inventory Disclosure [Text Block]

Inventory Disclosure [Abstract]



3. Inventories

Inventories consisted of the following:



(in millions)	December 31, 2017		September 30, 2017
Raw materials and supplies	$	559	$	552
Work-in-process	41		37
Finished goods	162		146
Inventories	$	762	$	735

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Note 4. Goodwill and Other Intangible Assets

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]



4. Goodwill and Other Intangible Assets

The changes in the carrying amount of goodwill is as follows:



(in millions)	September 30, 2017		Business Acquisitions		Business Divestitures		Currency Translation and Other		December 31, 2017
Goodwill
Seating	$	2,515	$	4	$	—	$	26	$	2,545

Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of:



	December 31, 2017							September 30, 2017
(in millions)	Gross Carrying Amount		Accumulated Amortization			Net		Gross Carrying Amount		Accumulated Amortization			Net
Intangible assets
Patented technology	$	30	$	(16	)	$	14	$	30	$	(15	)	$	15
Customer relationships	546		(74		)	472		545		(64		)	481
Trademarks	60		(27		)	33		59		(26		)	33
Miscellaneous	22		(8		)	14		22		(8		)	14
Total intangible assets	$	658	$	(125	)	$	533	$	656	$	(113	)	$	543

Amortization of other intangible assets for the three months ended December 31, 2017 and 2016 was $12 million and $5 million, respectively.

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The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Note 5. Product Warranties

Product Warranties Disclosures [Abstract]

Product Warranty Disclosure [Text Block]



5. Product Warranties

The changes in Adient's total product warranty liability are as follows:



	Three Months Ended December 31,
(in millions)	2017			2016
Balance at beginning of period	$	19		$	13
Accruals for warranties issued during the period	2			1
Changes in accruals related to pre-existing warranties (including changes in estimates)	(2		)	4
Settlements made (in cash or in kind) during the period	(2		)	(3		)
Balance at end of period	$	17		$	15

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Note 6. Debt and Financing Arrangements

Debt Disclosure [Text Block]

Debt Disclosure [Abstract]



6. Debt and Financing Arrangements

Long-term debt consisted of the following:



(in millions)	December 31, 2017			September 30, 2017
Term Loan A - LIBOR plus 1.75% due in 2021	$	1,200		$	1,200
4.875% Notes due in 2026	900			900
3.50% Notes due in 2024	1,197			1,180
European Investment Bank Loan - EURIBOR plus 0.90% due in 2022	197			195
Capital lease obligations	4			4
Other	2			1
Less: debt issuance costs	(37		)	(38		)
Gross long-term debt	3,463			3,442
Less: current portion	2			2
Net long-term debt	$	3,461		$	3,440

Net Financing Charges

Adient's net financing charges line item in the consolidated statements of income contained the following components:



	Three Months Ended December 31,
(in millions)	2017			2016
Interest expense, net of capitalized interest costs	$	34		$	33
Banking fees and debt issuance cost amortization	2			2
Interest income	(1		)	(1		)
Net foreign exchange	(2		)	1
Net financing charges	$	33		$	35

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Note 7. Derivative Instruments and Hedging Activities

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Instruments and Hedging Activities Disclosure [Text Block]



7. Derivative Instruments and Hedging Activities

The following table presents the location and fair values of derivative instruments and other amounts used in hedging activities included in Adient's consolidated statements of financial position:



	Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815				Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815
(in millions)	December 31, 2017		September 30, 2017		December 31, 2017		September 30, 2017
Other current assets
Foreign currency exchange derivatives	$	7	$	4	$	—	$	—
Other noncurrent assets
Foreign currency exchange derivatives	—		1		—		—
Equity swaps	—		—		—		3
Total assets	$	7	$	5	$	—	$	3

Other current liabilities
Foreign currency exchange derivatives	$	15	$	6	$	5	$	2
Other noncurrent liabilities
Foreign currency exchange derivatives	2		3		—		—
Long-term debt
Foreign currency denominated debt	1,197		1,180		—		—
Total liabilities	$	1,214	$	1,189	$	5	$	2

The gross and net amounts of derivative instruments and other amounts used in hedging activities are as follows:



	Assets						Liabilities
(in millions)	December 31, 2017			September 30, 2017			December 31, 2017			September 30, 2017
Gross amount recognized	$	7		$	8		$	1,219		$	1,191
Gross amount eligible for offsetting	(2		)	(2		)	(2		)	(2		)
Net amount	$	5		$	6		$	1,217		$	1,189

The following table presents the effective portion of pretax gains (losses) recorded in other comprehensive income related to cash flow hedges:



(in millions)	Three Months Ended December 31,
(in millions)	2017			2016
Foreign currency exchange derivatives	$	(7	)	$	(7	)

The following table presents the location and amount of the effective portion of pretax gains (losses) on cash flow hedges reclassified from AOCI into Adient's consolidated statements of income:



(in millions)		Three Months Ended December 31,
(in millions)		2017		2016
Foreign currency exchange derivatives	Cost of sales	$	1	$	(3	)

The following table presents the location and amount of pretax gains (losses) on derivatives not designated as hedging instruments recognized in Adient's consolidated statements of income:



(in millions)		Three Months Ended December 31,
(in millions)		2017			2016
Foreign currency exchange derivatives	Cost of sales	$	(2	)	$	(14	)
Foreign currency exchange derivatives	Net financing charges	(1		)	31
Equity swap	Selling, general and administrative	(3		)	(1		)
Total		$	(6	)	$	16

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Note 8. Fair Value Measurements

Fair Value Disclosures [Text Block]

Fair Value Disclosures [Abstract]



8. Fair Value Measurements

Level 1: Observable inputs such as quoted prices in active markets;

Level 2: Inputs, other than quoted prices in active markets, that are observable either directly or indirectly; and

Level 3: Unobservable inputs where there is little or no market data, which requires the reporting entity to develop its own assumptions.

Recurring Fair Value Measurements

The following tables present Adient's fair value hierarchy for those assets and liabilities measured at fair value:



	Fair Value Measurements Using:
(in millions)	Total as of December 31, 2017		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Other current assets
Foreign currency exchange derivatives	$	7	$	—	$	7	$	—
Total assets	$	7	$	—	$	7	$	—
Other current liabilities
Foreign currency exchange derivatives	$	20	$	—	$	20	$	—
Other noncurrent liabilities
Foreign currency exchange derivatives	2		—		2		—
Total liabilities	$	22	$	—	$	22	$	—



	Fair Value Measurements Using:
(in millions)	Total as of September 30, 2017		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Other current assets
Foreign currency exchange derivatives	$	4	$	—	$	4	$	—
Other noncurrent assets
Foreign currency exchange derivatives	1		—		1		—
Equity swaps	3		—		3		—
Total assets	$	8	$	—	$	8	$	—
Other current liabilities
Foreign currency exchange derivatives	$	8	$	—	$	8	$	—
Other noncurrent liabilities
Foreign currency exchange derivatives	3		—		3		—
Total liabilities	$	11	$	—	$	11	$	—

Valuation Methods

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The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Note 9. Equity and Noncontrolling Interests

Stockholders' Equity Note Disclosure [Text Block]

Equity [Abstract]



9. Equity and Noncontrolling Interests



(in millions)	Ordinary Shares		Additional Paid-in Capital		Retained Earnings			Parent's Net Investment			Accumulated Other Comprehensive Income (Loss)			Shareholders' Equity Attributable to Adient			Shareholders' Equity Attributable to Noncontrolling Interests			Total Equity
Balance at September 30, 2016	$	—	$	—	$	—		$	4,452		$	(276	)	$	4,176		$	131		$	4,307
Net income	—		—		77			65			—			142			17			159
Change in Parent's net investment	—		—		—			(880		)	—			(880		)	—			(880		)
Transfers from former Parent	—		228		—			—			—			228			—			228
Reclassification of Parent's net investment and issuance of ordinary shares in connection with separation	—		3,637		—			(3,637		)	—			—			—			—
Foreign currency translation adjustments	—		—		—			—			(447		)	(447		)	(1		)	(448		)
Realized and unrealized gains (losses) on derivatives	—		—		—			—			(2		)	(2		)	—			(2		)
Dividends attributable to noncontrolling interests	—		—		—			—			—			—			(16		)	(16		)
Change in noncontrolling interest share	—		—		—			—			—			—			2			2
Balance at December 31, 2016	$	—	$	3,865	$	77		$	—		$	(725	)	$	3,217		$	133		$	3,350

Balance at September 30, 2017	$	—	$	3,942	$	734		$	—		$	(397	)	$	4,279		$	313		$	4,592
Net income	—		—		(216		)	—			—			(216		)	13			(203		)
Foreign currency translation adjustments	—		—		—			—			71			71			4			75
Realized and unrealized gains (losses) on derivatives	—		—		—			—			(10		)	(10		)	—			(10		)
Dividends declared ($0.275 per share)	—		—		(26		)	—			—			(26		)	—			(26		)
Dividends attributable to noncontrolling interests	—		—		—			—			—			—			(9		)	(9		)
Share based compensation	—		6		—			—			—			6			—			6
Other	—		4		—			—			—			4			—			4
Balance at December 31, 2017	$	—	$	3,952	$	492		$	—		$	(336	)	$	4,108		$	321		$	4,429

The following table presents changes in AOCI attributable to Adient:



	Three Months Ended December 31,
(in millions)	2017			2016
Foreign currency translation adjustments
Balance at beginning of period	$	(398	)	$	(260	)
Aggregate adjustment for the period (net of tax effect of $0 and $0)	71			(447		)
Balance at end of period	(327		)	(707		)
Realized and unrealized gains (losses) on derivatives
Balance at beginning of period	3			(14		)
Current period changes in fair value (net of tax effect of $(2) and $(2))	(9		)	(4		)
Reclassification to income (net of tax effect of $0 and $1)*	(1		)	2
Balance at end of period	(7		)	(16		)
Pension and postretirement plans
Balance at beginning of period	(2		)	(2		)
Balance at end of period	(2		)	(2		)
Accumulated other comprehensive income (loss), end of period	$	(336	)	$	(725	)

The following table presents changes in the redeemable noncontrolling interests:



	Three Months Ended December 31,
(in millions)	2017			2016
Beginning balance	$	28		$	34
Net income	7			5
Foreign currency translation adjustments	1			(1		)
Dividends	(8		)	—
Change in noncontrolling interest share	1			—
Ending balance	$	29		$	38

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Note 10. Significant Restructuring and Impairment Costs

Restructuring and Related Activities Disclosure [Text Block]



10. Restructuring and Impairment Costs

The following table summarizes the changes in Adient's 2018 Plan reserve:



(in millions)	Employee Severance and Termination Benefits		Long-Lived Asset Impairments		Other		Currency Translation		Total
Original Reserve	$	13	$	—	$	—	$	—	$	13
Balance at December 31, 2017	$	13	$	—	$	—	$	—	$	13

Adient maintained $11 million of Futuris restructuring reserves as of September 30, 2017 all of which was paid during the three months ended December 31, 2017.

The following table summarizes the changes in Adient's 2017 Plan reserve:



(in millions)	Employee Severance and Termination Benefits			Long-Lived Asset Impairments		Other			Currency Translation		Total
Original Reserve	$	42		$	—	$	4		$	—	$	46
Utilized—cash	(4		)	—		(4		)	—		(8		)
Balance at September 30, 2017	38			—		—			—		38
Utilized—cash	(4		)	—		—			—		(4		)
Balance at December 31, 2017	$	34		$	—	$	—		$	—	$	34

The following table summarizes the changes in Adient's 2016 Plan reserve:



(in millions)	Employee Severance and Termination Benefits			Long-Lived Asset Impairments			Other			Currency Translation			Total
Original Reserve	$	223		$	87		$	22		$	—		$	332
Utilized—cash	(29		)	—			(1		)	—			(30		)
Utilized—noncash	—			(87		)	—			(2		)	(89		)
Balance at September 30, 2016	194			—			21			(2		)	213
Utilized—cash	(48		)	—			(12		)	—			(60		)
Utilized—noncash	—			—			—			7			7
Balance at September 30, 2017	146			—			9			5			160
Noncash adjustment—underspend	(13		)	—			—			—			(13		)
Utilized—cash	(12		)	—			—			—			(12		)
Balance at December 31, 2017	$	121		$	—		$	9		$	5		$	135

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Note 11. Income Taxes (Notes)

Income Tax Disclosure [Text Block]

Income Tax Disclosure [Abstract]



11. Income Taxes

Uncertain Tax Positions

Impacts of Tax Legislation and Change in Statutory Tax Rates

Other tax legislation was adopted during the quarter in various jurisdictions, which did not have a material impact on Adient’s consolidated financial statements.

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Note 12. Segment Reporting (Notes)

Segment Reporting Disclosure [Text Block]

Segment Reporting [Abstract]



12. Segment Information

Adient has two reportable segments for financial reporting purposes: Seating and Interiors.



•	The Seating segment produces seat metal structures and mechanisms, foam, trim, fabric and complete seat systems for automotive and other mobility applications.

•	The Interiors segment, derived from its global automotive interiors joint ventures, produces instrument panels, floor consoles, door panels, overhead consoles, cockpit systems, decorative trim and other products.

Financial information relating to Adient's reportable segments is as follows:



	Three Months Ended December 31,
(in millions)	2017		2016
Net Sales
Seating	$	4,204	$	4,026
Total net sales	$	4,204	$	4,026



	Three Months Ended December 31,
(in millions)	2017			2016 ⁽¹⁾
Adjusted EBIT
Seating	$	138		$	253
Interiors	25			30
Becoming Adient costs ⁽²⁾	(19		)	(15		)
Separation costs ⁽³⁾	—			(10		)
Purchase accounting amortization ⁽⁴⁾	(17		)	(10		)
Restructuring related charges⁽⁵⁾	(11		)	(8		)
Other items ⁽⁶⁾	(14		)	(13		)
Earnings before interest and income taxes	102			227
Net financing charges	(33		)	(35		)
Income before income taxes	$	69		$	192



(1)		Amounts presented have been revised from what was previously reported to correctly report net sales, equity income and total assets as discussed in Note 1, "Basis of Presentation and Summary of Significant Accounting Policies".
(2)		Reflects incremental expenses associated with becoming an independent company, including non-cash costs of $6 million and $13 million for the three months ended December 31, 2017 and 2016, respectively.
(3)		Reflects expenses associated with and incurred prior to the separation from the former Parent.
(4)		Reflects amortization of intangible assets including those related to the YFAI joint venture recorded within equity income.
(5)		Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420.
(6)		Reflects $8 million for the U.S. tax reform impact at YFAI and $6 million of integration-related costs associated with Futuris for the three months ended December 31, 2017. Reflects primarily $12 million of initial funding of the Adient foundation for the three months ended December 31, 2016.

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Note 13. NonConsolidated Partially-Owned Affiliates

Equity Method Investments and Joint Ventures Disclosure [Abstract]

Equity Method Investments and Joint Ventures Disclosure [Text Block]



13. Nonconsolidated Partially-Owned Affiliates



	Three Months Ended December 31,
(in millions)	2017		2016 ⁽¹⁾
Net sales	$	4,663	$	4,324
Gross profit	$	566	$	539
Operating income	$	279	$	295
Net income	$	221	$	280
Net income attributable to the entity	$	216	$	259



(1)		Amounts presented have been revised from what was previously reported, as discussed in Note 1, "Basis of Presentation and Summary of Significant Accounting Policies". The engineering recovery revisions decreased operating income, net income and net income attributable to the entity by $14 million for the three months ended December 31, 2016.

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Note 14. Commitments and Contingencies

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies Disclosure [Text Block]



14. Commitments and Contingencies

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Note 15. Related Party Transactions

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



15. Related Party Transactions



	Three Months Ended December 31,
(in millions)	2017		2016
Net sales	$	99	$	98
Cost of sales	137		100

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)	December 31, 2017		September 30, 2017
Accounts receivable	$	158	$	129
Accounts payable	122		104

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

Allocations from Former Parent

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Note 1. Significant Accounting Policies (Policies)	3 Months Ended
Note 1. Significant Accounting Policies (Policies)	Dec. 31, 2017
Variable Interest Entity [Line Items]
Variable Interest Entity Disclosure [Text Block]	Consolidated VIEs Based upon the criteria set forth in the Financial Accounting Standards Board (the FASB) Accounting Standards Codification (ASC) 810, "Consolidation," Adient has determined that it was the primary beneficiary in two variable interest entities (VIEs) for the reporting periods ended December 31, 2017 and 2016, as Adient absorbs significant economics of the entities and has the power to direct the activities that are considered most significant to the entities. The two VIEs manufacture seating products in North America for the automotive industry. Adient funds the entities' short-term liquidity needs through revolving credit facilities and has the power to direct the activities that are considered most significant to the entities through its key customer supply relationships.
Basis of Presentation and Significant Accounting Policies [Text Block]	Basis of Presentation The accompanying consolidated financial statements are presented on a consolidated basis and include all of the accounts and operations of Adient and its consolidated subsidiaries. Intercompany accounts and transactions have been eliminated. The consolidated financial statements reflect all adjustments, which are normal and recurring in nature, necessary for fair financial statement presentation. The preparation of these consolidated financial statements in conformity with U.S. generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in these consolidated financial statements and accompanying notes. Actual results could differ materially from those estimates. The interim consolidated financial statements and accompanying notes are unaudited and should be read in conjunction with Adient’s annual consolidated financial statements and the notes thereto included in its Annual Report on Form 10-K for the fiscal year ended September 30, 2017.

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Note 1. Significant Accounting Policies (Tables)

Variable Interest Entity [Line Items]

Schedule of Variable Interest Entities [Table Text Block]



(in millions)	December 31, 2017		September 30, 2017
Current assets	$	210	$	232
Noncurrent assets	63		56
Total assets	$	273	$	288

Current liabilities	$	159	$	169
Total liabilities	$	159	$	169

XML 36 R25.htm IDEA: XBRL DOCUMENT

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

+ References + Details

Note 1. Significant Accounting Policies Earnings per Share (Tables)

Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

The following table shows the computation of basic and diluted earnings per share:



	Three Months Ended December 31,
(in millions, except per share data)	2017			2016
Numerator:
Net income (loss) attributable to Adient	$	(216	)	$	142

Denominator:
Shares outstanding	93.2			93.7
Effect of dilutive securities	—			0.2
Diluted shares	93.2			93.9

Earnings per share:
Basic	$	(2.32	)	$	1.52
Diluted	$	(2.32	)	$	1.51

Potentially dilutive securities whose effect would have been antidilutive are excluded from the computation of diluted earnings per share.

XML 37 R26.htm IDEA: XBRL DOCUMENT

Note 1. Significant Accounting Policies Revision (Tables)

Error Corrections and Prior Period Adjustments Restatement [Line Items]

Schedule of Error Corrections and Prior Period Adjustments [Table Text Block]

Revisions



	Consolidated Statements of Income (Loss)
	Three Months Ended December 31, 2016
(in millions, except per share data)	As Reported		Adjustment			As Revised
Net sales	$	4,038	$	(12	)	$	4,026
Cost of sales	3,688		(12		)	3,676
Gross profit	350		—			350
Equity income	101		(7		)	94
Earnings before interest and income taxes	234		(7		)	227
Income before income taxes	199		(7		)	192
Net income (loss)	171		(7		)	164
Net income (loss) attributable to Adient	149		(7		)	142

Earnings per share:
Basic	$	1.59	$	(0.07	)	$	1.52
Diluted	$	1.59	$	(0.08	)	$	1.51



	Consolidated Statements of Comprehensive Income (Loss)
	Three Months Ended December 31, 2016
(in millions)	As Reported			Adjustment			As Revised
Total comprehensive income (loss)	$	(280	)	$	(7	)	$	(287	)
Comprehensive income (loss) attributable to Adient	(300		)	(7		)	(307		)



	Consolidated Statements of Cash Flows
	Three Months Ended December 31, 2016
(in millions)	As Reported			Adjustment			As Revised
Operating Activities
Net income (loss)	$	171		$	(7	)	$	164
Equity in earnings of partially-owned affiliates, net of dividends received	(79		)	7			(72		)
Cash provided (used) by operating activities	(13		)	—			(13		)

XML 38 R27.htm IDEA: XBRL DOCUMENT

Note 3. Inventories (Tables)

Schedule of Inventory, Current [Table Text Block]

Inventory Disclosure [Abstract]

Inventories consisted of the following:



(in millions)	December 31, 2017		September 30, 2017
Raw materials and supplies	$	559	$	552
Work-in-process	41		37
Finished goods	162		146
Inventories	$	762	$	735

XML 39 R28.htm IDEA: XBRL DOCUMENT

Note 4. Goodwill and Other Intangible Assets (Tables)

Finite-Lived Intangible Assets [Line Items]

Intangible Assets Disclosure [Text Block]

Adient's other intangible assets, primarily from business acquisitions valued based on independent appraisals, consisted of:



	December 31, 2017							September 30, 2017
(in millions)	Gross Carrying Amount		Accumulated Amortization			Net		Gross Carrying Amount		Accumulated Amortization			Net
Intangible assets
Patented technology	$	30	$	(16	)	$	14	$	30	$	(15	)	$	15
Customer relationships	546		(74		)	472		545		(64		)	481
Trademarks	60		(27		)	33		59		(26		)	33
Miscellaneous	22		(8		)	14		22		(8		)	14
Total intangible assets	$	658	$	(125	)	$	533	$	656	$	(113	)	$	543

XML 40 R29.htm IDEA: XBRL DOCUMENT

Note 4. Goodwill and Other Intangible Assets Goodwill (Tables)

Goodwill Disclosure [Text Block]

Goodwill [Line Items]

The changes in the carrying amount of goodwill is as follows:



(in millions)	September 30, 2017		Business Acquisitions		Business Divestitures		Currency Translation and Other		December 31, 2017
Goodwill
Seating	$	2,515	$	4	$	—	$	26	$	2,545

XML 41 R30.htm IDEA: XBRL DOCUMENT

Note 5. Product Warranties (Tables)

Product Warranties Disclosures [Abstract]

Schedule of Product Warranty Liability [Table Text Block]

The changes in Adient's total product warranty liability are as follows:



	Three Months Ended December 31,
(in millions)	2017			2016
Balance at beginning of period	$	19		$	13
Accruals for warranties issued during the period	2			1
Changes in accruals related to pre-existing warranties (including changes in estimates)	(2		)	4
Settlements made (in cash or in kind) during the period	(2		)	(3		)
Balance at end of period	$	17		$	15

XML 42 R31.htm IDEA: XBRL DOCUMENT

Note 6. Debt and Financing Arrangements (Tables)

Schedule of Long-term Debt Instruments [Table Text Block]

Debt Instrument [Line Items]

Long-term debt consisted of the following:



(in millions)	December 31, 2017			September 30, 2017
Term Loan A - LIBOR plus 1.75% due in 2021	$	1,200		$	1,200
4.875% Notes due in 2026	900			900
3.50% Notes due in 2024	1,197			1,180
European Investment Bank Loan - EURIBOR plus 0.90% due in 2022	197			195
Capital lease obligations	4			4
Other	2			1
Less: debt issuance costs	(37		)	(38		)
Gross long-term debt	3,463			3,442
Less: current portion	2			2
Net long-term debt	$	3,461		$	3,440

XML 43 R32.htm IDEA: XBRL DOCUMENT

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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+ Details

Note 6. Debt and Financing Arrangements Net Financing Charges (Tables)

Interest Income and Interest Expense Disclosure [Table Text Block]

Net Investment Income [Line Items]

Adient's net financing charges line item in the consolidated statements of income contained the following components:



	Three Months Ended December 31,
(in millions)	2017			2016
Interest expense, net of capitalized interest costs	$	34		$	33
Banking fees and debt issuance cost amortization	2			2
Interest income	(1		)	(1		)
Net foreign exchange	(2		)	1
Net financing charges	$	33		$	35

XML 44 R33.htm IDEA: XBRL DOCUMENT

Note 7. Derivative Instruments and Hedging Activities (Tables)

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Schedule of Derivative Instruments [Table Text Block]

The following table presents the location and fair values of derivative instruments and other amounts used in hedging activities included in Adient's consolidated statements of financial position:



	Derivatives and Hedging Activities Designated as Hedging Instruments under ASC 815				Derivatives and Hedging Activities Not Designated as Hedging Instruments under ASC 815
(in millions)	December 31, 2017		September 30, 2017		December 31, 2017		September 30, 2017
Other current assets
Foreign currency exchange derivatives	$	7	$	4	$	—	$	—
Other noncurrent assets
Foreign currency exchange derivatives	—		1		—		—
Equity swaps	—		—		—		3
Total assets	$	7	$	5	$	—	$	3

Other current liabilities
Foreign currency exchange derivatives	$	15	$	6	$	5	$	2
Other noncurrent liabilities
Foreign currency exchange derivatives	2		3		—		—
Long-term debt
Foreign currency denominated debt	1,197		1,180		—		—
Total liabilities	$	1,214	$	1,189	$	5	$	2

Offsetting Assets [Table Text Block]

The gross and net amounts of derivative instruments and other amounts used in hedging activities are as follows:



	Assets						Liabilities
(in millions)	December 31, 2017			September 30, 2017			December 31, 2017			September 30, 2017
Gross amount recognized	$	7		$	8		$	1,219		$	1,191
Gross amount eligible for offsetting	(2		)	(2		)	(2		)	(2		)
Net amount	$	5		$	6		$	1,217		$	1,189

Derivative Instruments, Gain (Loss) [Table Text Block]

The following table presents the effective portion of pretax gains (losses) recorded in other comprehensive income related to cash flow hedges:



(in millions)	Three Months Ended December 31,
(in millions)	2017			2016
Foreign currency exchange derivatives	$	(7	)	$	(7	)

The following table presents the location and amount of the effective portion of pretax gains (losses) on cash flow hedges reclassified from AOCI into Adient's consolidated statements of income:



(in millions)		Three Months Ended December 31,
(in millions)		2017		2016
Foreign currency exchange derivatives	Cost of sales	$	1	$	(3	)

The following table presents the location and amount of pretax gains (losses) on derivatives not designated as hedging instruments recognized in Adient's consolidated statements of income:



(in millions)		Three Months Ended December 31,
(in millions)		2017			2016
Foreign currency exchange derivatives	Cost of sales	$	(2	)	$	(14	)
Foreign currency exchange derivatives	Net financing charges	(1		)	31
Equity swap	Selling, general and administrative	(3		)	(1		)
Total		$	(6	)	$	16

XML 45 R34.htm IDEA: XBRL DOCUMENT

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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+ Details

Note 8. Fair Value Measurements (Tables)

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

Recurring Fair Value Measurements

The following tables present Adient's fair value hierarchy for those assets and liabilities measured at fair value:



	Fair Value Measurements Using:
(in millions)	Total as of December 31, 2017		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Other current assets
Foreign currency exchange derivatives	$	7	$	—	$	7	$	—
Total assets	$	7	$	—	$	7	$	—
Other current liabilities
Foreign currency exchange derivatives	$	20	$	—	$	20	$	—
Other noncurrent liabilities
Foreign currency exchange derivatives	2		—		2		—
Total liabilities	$	22	$	—	$	22	$	—



	Fair Value Measurements Using:
(in millions)	Total as of September 30, 2017		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Other current assets
Foreign currency exchange derivatives	$	4	$	—	$	4	$	—
Other noncurrent assets
Foreign currency exchange derivatives	1		—		1		—
Equity swaps	3		—		3		—
Total assets	$	8	$	—	$	8	$	—
Other current liabilities
Foreign currency exchange derivatives	$	8	$	—	$	8	$	—
Other noncurrent liabilities
Foreign currency exchange derivatives	3		—		3		—
Total liabilities	$	11	$	—	$	11	$	—

XML 46 R35.htm IDEA: XBRL DOCUMENT

Note 9. Equity and Noncontrolling Interests (Tables)

Schedule of Stockholders Equity [Table Text Block]

Equity [Abstract]



(in millions)	Ordinary Shares		Additional Paid-in Capital		Retained Earnings			Parent's Net Investment			Accumulated Other Comprehensive Income (Loss)			Shareholders' Equity Attributable to Adient			Shareholders' Equity Attributable to Noncontrolling Interests			Total Equity
Balance at September 30, 2016	$	—	$	—	$	—		$	4,452		$	(276	)	$	4,176		$	131		$	4,307
Net income	—		—		77			65			—			142			17			159
Change in Parent's net investment	—		—		—			(880		)	—			(880		)	—			(880		)
Transfers from former Parent	—		228		—			—			—			228			—			228
Reclassification of Parent's net investment and issuance of ordinary shares in connection with separation	—		3,637		—			(3,637		)	—			—			—			—
Foreign currency translation adjustments	—		—		—			—			(447		)	(447		)	(1		)	(448		)
Realized and unrealized gains (losses) on derivatives	—		—		—			—			(2		)	(2		)	—			(2		)
Dividends attributable to noncontrolling interests	—		—		—			—			—			—			(16		)	(16		)
Change in noncontrolling interest share	—		—		—			—			—			—			2			2
Balance at December 31, 2016	$	—	$	3,865	$	77		$	—		$	(725	)	$	3,217		$	133		$	3,350

Balance at September 30, 2017	$	—	$	3,942	$	734		$	—		$	(397	)	$	4,279		$	313		$	4,592
Net income	—		—		(216		)	—			—			(216		)	13			(203		)
Foreign currency translation adjustments	—		—		—			—			71			71			4			75
Realized and unrealized gains (losses) on derivatives	—		—		—			—			(10		)	(10		)	—			(10		)
Dividends declared ($0.275 per share)	—		—		(26		)	—			—			(26		)	—			(26		)
Dividends attributable to noncontrolling interests	—		—		—			—			—			—			(9		)	(9		)
Share based compensation	—		6		—			—			—			6			—			6
Other	—		4		—			—			—			4			—			4
Balance at December 31, 2017	$	—	$	3,952	$	492		$	—		$	(336	)	$	4,108		$	321		$	4,429

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The following table presents changes in AOCI attributable to Adient:



	Three Months Ended December 31,
(in millions)	2017			2016
Foreign currency translation adjustments
Balance at beginning of period	$	(398	)	$	(260	)
Aggregate adjustment for the period (net of tax effect of $0 and $0)	71			(447		)
Balance at end of period	(327		)	(707		)
Realized and unrealized gains (losses) on derivatives
Balance at beginning of period	3			(14		)
Current period changes in fair value (net of tax effect of $(2) and $(2))	(9		)	(4		)
Reclassification to income (net of tax effect of $0 and $1)*	(1		)	2
Balance at end of period	(7		)	(16		)
Pension and postretirement plans
Balance at beginning of period	(2		)	(2		)
Balance at end of period	(2		)	(2		)
Accumulated other comprehensive income (loss), end of period	$	(336	)	$	(725	)

Redeemable Noncontrolling Interest [Table Text Block]

The following table presents changes in the redeemable noncontrolling interests:



	Three Months Ended December 31,
(in millions)	2017			2016
Beginning balance	$	28		$	34
Net income	7			5
Foreign currency translation adjustments	1			(1		)
Dividends	(8		)	—
Change in noncontrolling interest share	1			—
Ending balance	$	29		$	38

XML 47 R36.htm IDEA: XBRL DOCUMENT

Note 10. Significant Restructuring and Impairment Costs (Tables)

2018 Plan [Domain]

Restructuring and Related Costs [Table Text Block]

The following table summarizes the changes in Adient's 2018 Plan reserve:



(in millions)	Employee Severance and Termination Benefits		Long-Lived Asset Impairments		Other		Currency Translation		Total
Original Reserve	$	13	$	—	$	—	$	—	$	13
Balance at December 31, 2017	$	13	$	—	$	—	$	—	$	13

2017 Plan [Domain]

Restructuring and Related Costs [Table Text Block]

The following table summarizes the changes in Adient's 2017 Plan reserve:



(in millions)	Employee Severance and Termination Benefits			Long-Lived Asset Impairments		Other			Currency Translation		Total
Original Reserve	$	42		$	—	$	4		$	—	$	46
Utilized—cash	(4		)	—		(4		)	—		(8		)
Balance at September 30, 2017	38			—		—			—		38
Utilized—cash	(4		)	—		—			—		(4		)
Balance at December 31, 2017	$	34		$	—	$	—		$	—	$	34

2016 Plan [Domain]

Restructuring and Related Costs [Table Text Block]

The following table summarizes the changes in Adient's 2016 Plan reserve:



(in millions)	Employee Severance and Termination Benefits			Long-Lived Asset Impairments			Other			Currency Translation			Total
Original Reserve	$	223		$	87		$	22		$	—		$	332
Utilized—cash	(29		)	—			(1		)	—			(30		)
Utilized—noncash	—			(87		)	—			(2		)	(89		)
Balance at September 30, 2016	194			—			21			(2		)	213
Utilized—cash	(48		)	—			(12		)	—			(60		)
Utilized—noncash	—			—			—			7			7
Balance at September 30, 2017	146			—			9			5			160
Noncash adjustment—underspend	(13		)	—			—			—			(13		)
Utilized—cash	(12		)	—			—			—			(12		)
Balance at December 31, 2017	$	121		$	—		$	9		$	5		$	135

XML 48 R37.htm IDEA: XBRL DOCUMENT

Note 12. Segment Reporting (Tables)

Segment Reporting Information [Line Items]

Schedule of Segment Reporting Information, by Segment [Table Text Block]

Financial information relating to Adient's reportable segments is as follows:



	Three Months Ended December 31,
(in millions)	2017		2016
Net Sales
Seating	$	4,204	$	4,026
Total net sales	$	4,204	$	4,026



	Three Months Ended December 31,
(in millions)	2017			2016 ⁽¹⁾
Adjusted EBIT
Seating	$	138		$	253
Interiors	25			30
Becoming Adient costs ⁽²⁾	(19		)	(15		)
Separation costs ⁽³⁾	—			(10		)
Purchase accounting amortization ⁽⁴⁾	(17		)	(10		)
Restructuring related charges⁽⁵⁾	(11		)	(8		)
Other items ⁽⁶⁾	(14		)	(13		)
Earnings before interest and income taxes	102			227
Net financing charges	(33		)	(35		)
Income before income taxes	$	69		$	192



(1)		Amounts presented have been revised from what was previously reported to correctly report net sales, equity income and total assets as discussed in Note 1, "Basis of Presentation and Summary of Significant Accounting Policies".
(2)		Reflects incremental expenses associated with becoming an independent company, including non-cash costs of $6 million and $13 million for the three months ended December 31, 2017 and 2016, respectively.
(3)		Reflects expenses associated with and incurred prior to the separation from the former Parent.
(4)		Reflects amortization of intangible assets including those related to the YFAI joint venture recorded within equity income.
(5)		Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420.
(6)		Reflects $8 million for the U.S. tax reform impact at YFAI and $6 million of integration-related costs associated with Futuris for the three months ended December 31, 2017. Reflects primarily $12 million of initial funding of the Adient foundation for the three months ended December 31, 2016.

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Note 13. NonConsolidated Partially-Owned Affiliates (Tables)

Schedule of Equity Method Investments [Line Items]

Equity Method Investment Summarized Financial Information Income Statement [Table Text Block]



	Three Months Ended December 31,
(in millions)	2017		2016 ⁽¹⁾
Net sales	$	4,663	$	4,324
Gross profit	$	566	$	539
Operating income	$	279	$	295
Net income	$	221	$	280
Net income attributable to the entity	$	216	$	259



(1)		Amounts presented have been revised from what was previously reported, as discussed in Note 1, "Basis of Presentation and Summary of Significant Accounting Policies". The engineering recovery revisions decreased operating income, net income and net income attributable to the entity by $14 million for the three months ended December 31, 2016.

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