Adient plc 2026年季度报告

☑QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the quarterly period ended December 31, 2025or☐TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the transition period from __________ to __________Commission File Number: 001-37757 Adient plc(exact name of Registrant as specified in its charter) 98-1328821 Ireland (State or other jurisdiction of incorporation or organization)(I.R.S. Employer - Identification No.) 25 North Wall Quay, Dublin 1, Ireland D01 H104 (Address of principal executive offices)734-254-5000(Registrant's telephone number, including area code)Securities registered pursuant to Section 12(b) of the Act: Title of each classTrading symbolName of exchange on which registeredOrdinary Shares, par value $0.001ADNTNew York Stock Exchange Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports);and (2) has been subject to such filing requirements for the past 90 days.Yes☑No☐ Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant was required to submit such files). Yes☑No☐ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smallerreporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smallerreporting company,” and "emerging growth company" in Rule 12b-2 of the Exchange Act. (Check one): Large accelerated filer☑Accelerated filer☐Non-accelerated filer☐Smaller reporting company☐Emerging growth company☐ If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.☐ Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).Yes☐No☑ At December31, 2025, 78,329,803 ordinary shares were outstanding. Adient plcForm 10-QFor the Three Months Ended December31, 2025 Item 1.Unaudited Financial StatementsItem 2.Management's Discussion and Analysis of Financial Condition and Results of OperationsItem 3.Quantitative and Qualitative Disclosures About Market RiskItem 4.Controls and Procedures PART II - OTHER INFORMATION Item 1.Legal ProceedingsItem 1A.Risk FactorsItem 2.Unregistered Sales of Equity Securities and Use of ProceedsItem 3.Defaults Upon Senior SecuritiesItem 4.Mine Safety DisclosuresItem 5.Other InformationItem 6.ExhibitsSignatures Adient plc | Form 10-Q | 2 Adient plcConsolidated Statements of Income (Loss)(unaudited) Adient plcConsolidated Statements of Comprehensive Income (Loss)(unaudited) (in millions) Adient plc | Form 10-Q | 4 Adient plcConsolidated Statements of Financial Position(unaudited) Adient plcConsolidated Statements of Cash Flows(unaudited) Adient plcNotes to Consolidated Financial Statements(unaudited) 1. Organization and Summary of Significant Accounting Policies Adient is a global leader in the automotive seating supplier industry and maintains relationships with the largest global automotiveoriginal equipment manufacturers, or OEMs. Adient's proprietary technologies extend into virtually every area of automotive seatingsolutions, including complete seating systems, frames, mechanisms, foam, head restraints, armrests and trim covers. Adient is anindependent seat supplier with global scale and the capability to design, develop, engineer, manufacture, and deliver complete seatsystems and components in every major automotive producing region in the world. Basis of Presentation The unaudited consolidated financial statements of Adient have been prepared in accordance with the rules and regulations of the U.S.Securities and Exchange Commission and in accordance with accounting principles generally accepted in the United States of America("U.S. GAAP"). These interim consolidated financial statements include all adjustments (consisting of normal recurring adjustments)that management believes are necessary for a fair statement of the results of operations, financial position and cash flows of Adient forthe interim periods presented. Certain figures for comparative periods were regrouped to conform to current period presentation. Principles of Consolidation Adient consolidates its wholly-owned subsidiaries and those entities in which it has a controlling interest. Investments in partially-owned affiliates are accounted for by the equity method when Adient does not have a controlling interest bu