Revenue: As of FY2026 Q2, the actual value is USD 3.865 B, beating the estimate of USD 3.63 B.EPS: As of FY2026 Q2, the actual value is USD 0.34, beating the estimate of USD -0.033.EBIT: As of FY2026 Q2, the actual value is USD 127 M.<h3>Financial Performance for the Three Months Ended March 31, 2026 vs. 2025</h3><h4>Consolidated Results</h4><ul><li>Net Sales: Adient plc reported net sales of $3,865 million for the three months ended March 31, 2026, an increase from $3,611 million in the prior year period. </li><li>Gross Profit: Gross profit was $257 million, down from $261 million in the same period last year. </li><li>Selling, General and Administrative Expenses: These expenses decreased to $138 million from $144 million year-over-year. </li><li>Restructuring and Impairment Costs: Costs significantly decreased to $5 million in 2026 from $351 million in 2025, which included a $333 million goodwill impairment charge in EMEA. </li><li>Equity Income: Equity income was $13 million, compared to $18 million in the previous year. </li><li>Earnings (loss) before Interest and Income Taxes (EBIT): Adient plc recorded EBIT of $127 million, a substantial improvement from - $216 million in the prior year. </li><li>Net Financing Charges: Net financing charges remained constant at $48 million for both periods. </li><li>Other Pension Expense: Other pension expense increased to $3 million from $1 million. </li><li>Income (loss) before Income Taxes: The company achieved income before income taxes of $76 million, a significant turnaround from a loss of - $265 million in the comparative period. </li><li>Income Tax Provision: Income tax provision was $32 million, down from $48 million. </li><li>Net Income (loss): Net income for the period was $44 million, recovering from a net loss of - $313 million. </li><li>Net Income (loss) Attributable to Adient plc: Net income attributable to Adient plc was $27 million, compared to a net loss of - $335 million in the prior year. </li></ul><h4>Segment Performance (Three Months Ended March 31, 2026 vs. 2025)</h4><ul><li>Americas Segment: Net sales increased to $1,884 million from $1,699 million. Adjusted EBITDA grew to $109 million from $94 million, with the adjusted EBITDA margin rising to 5.8% from 5.5%. </li><li>EMEA Segment: Net sales slightly increased to $1,272 million from $1,231 million. Adjusted EBITDA decreased to $45 million from $50 million, and the adjusted EBITDA margin declined to 3.5% from 4.1%. </li><li>Asia Segment: Net sales rose to $734 million from $707 million. Adjusted EBITDA decreased to $92 million from $110 million, with the adjusted EBITDA margin falling to 12.5% from 15.6%. </li><li>Consolidated Adjusted EBITDA: Consolidated Adjusted EBITDA was $223 million, down from $233 million. The consolidated adjusted EBITDA margin was 5.8%, compared to 6.5% in the prior year. </li></ul><h3>Cash Flow</h3><h4>Three Months Ended March 31, 2026 vs. 2025</h4><ul><li>Operating Cash Flow: Cash provided by operating activities was $81 million, a significant improvement from - $45 million used in the prior year period. </li><li>Capital Expenditures: Capital expenditures were - $73 million, up from - $45 million. </li><li>Free Cash Flow: Free cash flow improved to $8 million from - $90 million in the previous year. </li></ul><h4>Six Months Ended March 31, 2026 vs. 2025</h4><ul><li>Operating Cash Flow: Cash provided by operating activities was $161 million, up from $64 million. </li><li>Capital Expenditures: Capital expenditures were - $138 million, compared to - $109 million. </li><li>Free Cash Flow: Free cash flow improved to $23 million from - $45 million. </li></ul><h3>Balance Sheet (March 31, 2026 vs. September 30, 2025)</h3><ul><li>Cash and Cash Equivalents: Decreased to $831 million from $958 million. </li><li>Total Assets: Increased to $9,032 million from $8,954 million. </li><li>Total Debt: Decreased slightly to $2,388 million from $2,397 million. </li><li>Net Debt: Increased to $1,557 million from $1,439 million. </li><li>Net Leverage Ratio: Increased to 1.77 from 1.63. </li></ul><h3>Outlook / Guidance</h3>During the second quarter of fiscal 2026, Adient plc experienced higher operating cash flows of approximately $90 million due to certain commercial and derivative transactions. These transactions are expected to be settled and paid in the third quarter of fiscal 2026.

Adient | 8-K: FY2026 Q2 Revenue Beats Estimate at USD 3.865 B