Public Country by Country Report (on income tax information)

Introduction

This Public Country-by-Country Report ("Public CbCR") has been prepared in accordance with Directive (EU) 2021/2101 and the applicable implementing legislation of the relevant European Union Member States. The information presented in this report is derived from Adient's financial and tax reporting records but is presented using definitions, aggregation principles, and jurisdictional allocation rules that are specific to the Public CbCR framework.

Accordingly, the information in this report differs in scope and presentation from Adient plc's audited consolidated financial statements prepared in accordance with U.S. generally accepted accounting principles ("U.S. GAAP") and other publicly filed financial reports. The Public CbCR framework requires information to be presented on a jurisdictional basis using definitions that differ from those applied for consolidated financial reporting purposes and generally does not reflect the elimination of intercompany transactions and other adjustments required in the preparation of Adient's consolidated financial statements.

The information contained in this report should not be viewed as a substitute for Adient's audited consolidated financial statements, SEC filings, or other statutory financial disclosures. The Public CbCR data has been prepared to satisfy the disclosure requirements of Directive (EU) 2021/2101 and is not intended to provide the same perspective as Adient's consolidated financial statements regarding the Group's financial performance, financial position, cash flows, or tax profile.

As a result of these differences in scope, methodology, and presentation, comparisons between the information in this report and information contained in Adient's consolidated financial statements may not be meaningful without an understanding of the underlying Public CbCR reporting requirements. For a comprehensive understanding of Adient's financial results, business operations, and tax disclosures, readers should refer to Adient's publicly available audited consolidated financial statements and related regulatory filings.

All monetary amounts are presented in U.S. dollars. Employee numbers are reported on a full-time-equivalent basis. Negative amounts are presented in parentheses. Amounts have been rounded and therefore may not sum precisely. Each applicable European Union Member State and relevant Annex I or Annex II jurisdiction is presented separately; all remaining jurisdictions are included in “All other tax jurisdictions (aggregated basis).”

The subsidiary undertakings presented below are those consolidated in Adient plc’s financial statements and established in the applicable Member States or tax jurisdictions. The descriptions reflect the principal activities undertaken by the Group within each jurisdiction and do not necessarily indicate that each listed undertaking performs every activity identified for that jurisdiction.

Section 1 – General Information

Section 2 – Country-by-Country Reporting

Section 3 – List of Subsidiaries and Activities

Section 4 – Temporarily Omitted Information

Section 5 – Explanations for material discrepancies between income tax paid and accrued

Conclusion

The information presented above is derived from Adient's financial and tax reporting records and has been prepared in accordance with the applicable Public CbCR reporting requirements. The data is sourced primarily from information used in the preparation of the Group's consolidated financial statements, although certain jurisdictional information may be derived from local statutory financial information where appropriate under the applicable reporting methodology and applied consistently with the Group's Country-by-Country Reporting processes.

The information is aggregated and presented by tax jurisdiction and may therefore differ from corresponding amounts reported in Adient's audited consolidated financial statements. Certain amounts may reflect jurisdiction-specific accounting, legal entity, tax, restructuring, impairment, valuation adjustment, or other items that are not reflected in the same manner in the Group's consolidated financial reporting. Certain amounts are also assigned to jurisdictions in accordance with the applicable Public CbCR reporting requirements and may therefore differ from the presentation of similar information in Adient's consolidated financial statements. As a result, information presented for individual jurisdictions may not be directly comparable to amounts reported in Adient's consolidated financial statements or other publicly filed financial reports.

Certain jurisdictions include the effects of significant non-cash impairment charges, restructuring activities, valuation adjustments, and other items disclosed in Adient's FY2025 Annual Report on Form 10-K. In addition, income tax accrued and income tax paid may not be directly proportional to profit (loss) before income tax in a particular jurisdiction due to differences between accounting and taxable income, the utilization of tax attributes such as net operating loss carryforwards and tax credits, valuation allowances, prior-year adjustments, the timing of tax payments and refunds, and jurisdiction-specific tax rules and regimes. Accordingly, the relationship among profit (loss) before income tax, current income tax accrued, and income tax paid should not, by itself, be interpreted as a jurisdictional effective tax rate. Public CbCR is intended to provide tax transparency information in accordance with prescribed statutory reporting requirements and should be read together with, and not as a substitute for, Adient's audited consolidated financial statements, Annual Report on Form 10-K, and other regulatory filings.