Adient plc (ADNT) FY2026 YTD Q3 Statement of Cash Flows

Income StatementCash FlowBalance Sheet

Statement of Cash Flows

2025-10-01 to 2026-06-30

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Adient plc cash flow reconciliation, Oct 1, 2025 through Jun 30, 2026One connected Sankey reconciles operating, investing and financing net cash flows through a shared cash pool, from beginning cash to ending cash. Ribbons flow left to right on one dollar scale. Activity totals are dark gray; beginning and ending cash are blue. Cash basis for beginning and ending balances and net cash change: Cash, cash equivalents, and restricted cash. Intermediate calculation bars are lighter gray. Net income is green for profit and red for loss. Identified asset purchases, sales and maturities are blue in either cash direction. Purple identifies capital transactions such as borrowing, repayments, share issuance and dividends. Free cash flow is a separate comparison, not an added cash flow. Read chart description and values below for full signed amounts, including zero items.Net income (loss) → Net cash from operating activities: $85,000,000.00Depreciation → Operating adjustments reconciliation: $211,000,000.00Accounts payable and accrued liabilities → Operating adjustments reconciliation: $60,000,000.00Other assets → Operating adjustments reconciliation: $37,000,000.00Amortization of intangibles → Operating adjustments reconciliation: $35,000,000.00Equity-based compensation → Operating adjustments reconciliation: $26,000,000.00Equity in earnings of partially-owned affiliates, net of dividends received → Operating adjustments reconciliation: $18,000,000.00Pension and postretirement expense → Operating adjustments reconciliation: $10,000,000.00Accrued income taxes → Operating adjustments reconciliation: $9,000,000.00Other → Operating adjustments reconciliation: $3,000,000.00Operating adjustments reconciliation → Net cash from operating activities: $281,000,000.00Operating adjustments reconciliation → Receivables: $55,000,000.00Operating adjustments reconciliation → Inventories: $41,000,000.00Operating adjustments reconciliation → Pension and postretirement contributions, net: $16,000,000.00Operating adjustments reconciliation → Deferred income taxes: $16,000,000.00Sale of property, plant and equipment → investing reconciliation: $8,000,000.00Settlement of derivatives → investing reconciliation: $3,000,000.00investing reconciliation → Capital expenditures: $205,000,000.00investing reconciliation → Investments in partially-owned affiliates: $6,000,000.00investing reconciliation → Acquisition of businesses, net of cash acquired: $4,000,000.00investing reconciliation → Other: $1,000,000.00Net cash used in financing activities → financing reconciliation: $163,000,000.00Issuance of long-term debt - ABL Credit Facility And Other Bank Borrowings → financing reconciliation: $153,000,000.00financing reconciliation → Repayment of long-term debt, including premium paid - ABL Credit Facility And Other Bank Borrowings: $155,000,000.00financing reconciliation → Dividends paid to and other transactions with noncontrolling interests: $87,000,000.00financing reconciliation → Share repurchases: $55,000,000.00financing reconciliation → Repayment of long-term debt, including premium paid - Other Debt, Excluding ABL Credit Facility And Other Bank Borrowings: $7,000,000.00financing reconciliation → Debt financing costs: $7,000,000.00financing reconciliation → Share based compensation and other: $5,000,000.00Net cash used in investing activities → investing reconciliation: $205,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash → Cash sources and uses: $958,000,000.00Net cash from operating activities → Cash sources and uses: $366,000,000.00Cash sources and uses → Exchange-rate effect: $32,000,000.00Cash sources and uses → Ending cash: Cash, cash equivalents, and restricted cash: $924,000,000.00Cash sources and uses → Net cash used in investing activities: $205,000,000.00Cash sources and uses → Net cash used in financing activities: $163,000,000.00Net income (loss): $85,000,000.00Net income (loss)+$85.00 MDepreciation: $211,000,000.00Depreciation expense+$211.00 MAmortization of intangibles: $35,000,000.00Intangible amortization+$35.00 MPension and postretirement expense: $10,000,000.00Pension & postretirement expense+$10.00 MPension and postretirement contributions, net: -$16,000,000.00Pension & postretirement, net−$16.00 MEquity in earnings of partially-owned affiliates, net of dividends received: $18,000,000.00Equity-method income, net+$18.00 MGain on sale of interests in nonconsolidated partially-owned affiliates: $0.00Deferred income taxes: -$16,000,000.00Deferred taxes & credits−$16.00 MNon-cash impairment charges: $0.00Equity-based compensation: $26,000,000.00Stock-based compensation+$26.00 MOther: $3,000,000.00Other non-cash items+$3.00 MReceivables: -$55,000,000.00Accounts receivable−$55.00 MInventories: -$41,000,000.00Inventories−$41.00 MOther assets: $37,000,000.00Other operating assets+$37.00 MAccounts payable and accrued liabilities: $60,000,000.00Payables & accrued liabilities+$60.00 MAccrued income taxes: $9,000,000.00Accrued taxes+$9.00 MNet cash from operating activities: $366,000,000.00Operating cash+$366.00 MOperating adjustments reconciliation: $409,000,000.00Issuance of long-term debt - ABL Credit Facility And Other Bank Borrowings: $153,000,000.00Long-term debt issued: ABL+$153.00 MIssuance of long-term debt - Other Debt, Excluding ABL Credit Facility And Other Bank Borrowings: $0.00Repayment of long-term debt, including premium paid - ABL Credit Facility And Other Bank Borrowings: -$155,000,000.00Long-term debt repaid: ABL−$155.00 MRepayment of long-term debt, including premium paid - Other Debt, Excluding ABL Credit Facility And Other Bank Borrowings: -$7,000,000.00Long-term debt repaid: other−$7.00 MDebt financing costs: -$7,000,000.00Financing costs paid−$7.00 MShare repurchases: -$55,000,000.00Common stock repurchases−$55.00 MAcquisition of a noncontrolling interest: $0.00Dividends paid to and other transactions with noncontrolling interests: -$87,000,000.00Noncontrolling dividends−$87.00 MShare based compensation and other: -$5,000,000.00Stock-award tax withholding−$5.00 MNet cash used in financing activities: -$163,000,000.00. Cash required to fund net payments.Financing cash−$163.00 Mfinancing reconciliation: $316,000,000.00Capital expenditures: -$205,000,000.00Capital expenditures−$205.00 MSale of property, plant and equipment: $8,000,000.00PP&E sales+$8.00 MSettlement of derivatives: $3,000,000.00Investing derivative proceeds+$3.00 MAcquisition of businesses, net of cash acquired: -$4,000,000.00Acquisitions, net of cash−$4.00 MBusiness divestitures: $0.00Investments in partially-owned affiliates: -$6,000,000.00Joint venture investments−$6.00 MOther: -$1,000,000.00Other investing, net−$1.00 MNet cash used in investing activities: -$205,000,000.00. Cash required to fund net payments.Investing cash−$205.00 Minvesting reconciliation: $216,000,000.00Cash sources and uses: $1,324,000,000.00Beginning cash: Cash, cash equivalents, and restricted cash: $958,000,000.00Beginning cash$958.00 MEnding cash: Cash, cash equivalents, and restricted cash: $924,000,000.00Ending cash$924.00 MExchange-rate effect: -$32,000,000.00FX effect−$32.00 MCASH RECONCILIATIONOperatingflowsInvestingflowsFinancingflowsFree cash flow$161.00 MOperating cash − cash spent on productive assetsCash flow / Net income4.31×Operating cash flow ÷ net incomeNet cash change−$34.00 MEnding cash − beginning cash
Chart details

Adient plc cash flow reconciliation, Oct 1, 2025 through Jun 30, 2026

Cash flows for Oct 1, 2025 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Sep 30, 2025. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.

Beginning cash on Sep 30, 2025
958,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
Operating activities
366,000,000 US dollars. Net cash provided.
Net income (loss)
85,000,000 US dollars
Depreciation
211,000,000 US dollars
Amortization of intangibles
35,000,000 US dollars
Pension and postretirement expense
10,000,000 US dollars
Pension and postretirement contributions, net
negative 16,000,000 US dollars
Equity in earnings of partially-owned affiliates, net of dividends received
18,000,000 US dollars
Gain on sale of interests in nonconsolidated partially-owned affiliates
0 US dollars
Deferred income taxes
negative 16,000,000 US dollars
Non-cash impairment charges
0 US dollars
Equity-based compensation
26,000,000 US dollars
Other
3,000,000 US dollars
Receivables
negative 55,000,000 US dollars
Inventories
negative 41,000,000 US dollars
Other assets
37,000,000 US dollars
Accounts payable and accrued liabilities
60,000,000 US dollars
Accrued income taxes
9,000,000 US dollars
Investing activities
negative 205,000,000 US dollars. Net cash used.
Capital expenditures
negative 205,000,000 US dollars
Sale of property, plant and equipment
8,000,000 US dollars
Settlement of derivatives
3,000,000 US dollars
Acquisition of businesses, net of cash acquired
negative 4,000,000 US dollars
Business divestitures
0 US dollars
Investments in partially-owned affiliates
negative 6,000,000 US dollars
Other
negative 1,000,000 US dollars
Financing activities
negative 163,000,000 US dollars. Net cash used.
Issuance of long-term debt - ABL Credit Facility And Other Bank Borrowings
153,000,000 US dollars
Issuance of long-term debt - Other Debt, Excluding ABL Credit Facility And Other Bank Borrowings
0 US dollars
Repayment of long-term debt, including premium paid - ABL Credit Facility And Other Bank Borrowings
negative 155,000,000 US dollars
Repayment of long-term debt, including premium paid - Other Debt, Excluding ABL Credit Facility And Other Bank Borrowings
negative 7,000,000 US dollars
Debt financing costs
negative 7,000,000 US dollars
Share repurchases
negative 55,000,000 US dollars
Acquisition of a noncontrolling interest
0 US dollars
Dividends paid to and other transactions with noncontrolling interests
negative 87,000,000 US dollars
Share based compensation and other
negative 5,000,000 US dollars
Operating adjustment reconciliation
409,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
financing gross reconciliation
316,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
investing gross reconciliation
216,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
Exchange-rate effect
negative 32,000,000 US dollars
Ending cash on Jun 30, 2026
924,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
Cash sources and uses
1,324,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
Net cash change
negative 34,000,000 US dollars. Ending cash minus beginning cash.
Cash flow / Net income
4.31×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Operating cash flow
366,000,000 US dollars. Operating cash flow used in the free cash flow calculation.
cash spent on productive assets
205,000,000 US dollars. These cash purchases are already included in investing activities above.
Free cash flow
161,000,000 US dollars. A supplemental measure; finance-lease payments are excluded from this definition.

Chart connections

  • Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
  • Financing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Investing contributions meet at a reconciliation junction before connecting to the net cash total.
  • Operating reconciliation adjustments are not all independent cash receipts.
  • Net income enters operating cash directly in the reconciliation. The adjustment junction contributes the remaining $281.00M after reconciling the other positive and negative adjustments. These connections depict an accounting reconciliation, not traced cash receipts.
  • Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
  • The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
  • Operating cash flow minus cash spent on productive assets equals free cash flow: 366,000,000 US dollars minus 205,000,000 US dollars equals 161,000,000 US dollars.
Adient plc (ADNT) FY2026 YTD Q3 Statement of Cash Flows Sankey chart
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