---
schema_version: "secwatch.filing_event.v1"
accession: "0001670541-26-000057"
form_type: "8-K"
ticker: "ADNT"
cik: "0001670541"
company_name: "Adient plc"
filed_at: "2026-05-06T23:59:59+00:00"
generated_at: "2026-05-14T22:47:27.908610+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Adient Q2 net income $27M vs loss $335M; revenue up 7% to $3.865B

## Summary
- Net income attributable to Adient $27M ($0.34 diluted EPS) vs loss of $335M (-$3.99) a year ago; prior year included $333M goodwill impairment in EMEA.
- Revenue $3.865B, up 7% YoY; Americas +11%, EMEA +3%, Asia +4% (excluding eliminations).
- Adjusted EBITDA $223M (5.8% margin) vs $233M (6.5%) a year ago; Asia segment down to $92M from $110M.
- Free cash flow $8M vs -$90M in Q2 prior year; operating cash flow $81M benefited from ~$90M commercial/derivative transactions expected to settle in Q3.
- Net debt $1.557B, net leverage 1.77x vs 1.63x at Sept 30, 2025; no guidance update provided.

## SEC filing metadata
- accession: 0001670541-26-000057
- form_type: 8-K
- ticker: ADNT
- cik: 0001670541
- company_name: Adient plc
- filed_at: 2026-05-06T23:59:59+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1670541/000167054126000057/0001670541-26-000057-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1670541/000167054126000057/adnt-20260506.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001670541-26-000057
- JSON: https://secwatch.observer/filing/0001670541-26-000057.json
- Plain text: https://secwatch.observer/filing/0001670541-26-000057.txt

## Source-grounded claims
- claim_id: d6b3e09cb70697d602fc3f53fbcb5e570a464e71
  claim: Adient plc reported second quarter ended March 31, 2026 results: revenue $ 3,865, net income $ 27, EPS $ 0.34.
  evidence_excerpt: Appendix Page 1 Adient plc Condensed Consolidated Statements of Income (Loss) (Unaudited) Three Months Ended March 31, (in millions, except per share data) 2026 2025 Net sales $ 3,865 $ 3,611 Cost of sales 3,608 3,350 Gross profit 257 261 Selling, general and administrative expenses 138 144 Restructuring and impairment costs 5 351 Equity income 13 18 Earnings (loss) before interest and income taxes 127 (216) Net financing charges 48 48 Other pension expense 3 1 Income (loss) before income taxes 76 (265) Income tax provision 32 48 Net income (loss) 44 (313) Income attributable to noncontrolling interests 17 22 Net income (loss) attributable to Adient $ 27 $ (335) Diluted earnings (loss) per share $ 0.34 $ (3.99) Shares outstanding at period end 78.4 84.0 Diluted weighted average shares 79.3 84.0
  evidence_url: https://www.sec.gov/Archives/edgar/data/1670541/000167054126000057/0001670541-26-000057-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.