| Indiana                                          | 38-3354643                      |
|--------------------------------------------------|---------------------------------|
| (State or other jurisdiction of incorporation or | (I.R.S. Employer Identification |
| organization)                                    | No.)                            |
|                                             |                            |
| 2135 West Maple Road, Troy, Michigan             | 48084-7186                      |
| (Address of principal executive offices)         | (Zip Code)                      |

| Yes   | X |    | No   |   |
|-----------------|---|--------------|----------------|--------|

| Large accelerated filer        |         | X      |         | Accelerated filer                                                   |         |   |
|-------------------------------------------------------------------|--------------------------------------------|--------|--------------------------------------------|---------------------------------------------------------------------|--------------------------------------------|--------|
| Non-accelerated filer                                             |                                       |   |                                       | Smaller reporting company        |                                       |   |

| Yes   |   |    | No   | X |
|-----------------|--------|--------------|----------------|---|

----

|       |                           |                   |                           | PageNo.                                                                                                                              |
|------------|--------------------------------|------------------------|--------------------------------|--------------------------------------------------------------------------------------------------------------------------------------|
| PART I.    |                           | FINANCIAL INFORMATION: |                           |                                                                                                                                 |
|       |                           |                   |                           |                                                                                                                                 |   |   |
|       |       | Item 1.                |       | Financial Statements:                                                                                                                |       |   |
|       |                           |                   |                           |                                                                                                                                 |   |   |
|       |                           |                   |                           | Consolidated Statement of Operations - - Three Months Ended December 31, 2010 and 2009                                               |   | 3 |
|       |                           |                   |                           |                                                                                                                                 |   |   |
|       |                           |                   |                           | Condensed Consolidated Balance Sheet - -December 31, 2010 and September 30, 2010                                                     |   | 4 |
|       |                           |                   |                           |                                                                                                                                 |   |   |
|       |                           |                   |                           | Condensed Consolidated Statement of Cash Flows - -Three Months Ended December 31, 2010 and 2009                                      |   | 5 |
|       |                           |                   |                           |                                                                                                                                 |   |   |
|       |                           |                   |                           | Condensed Consolidated Statement of Equity (Deficit) andComprehensive Income (Loss) - -Three Months Ended December 31, 2010 and 2009 |   | 6 |
|       |                           |                   |                           |                                                                                                                                 |   |   |
|       |                           |                   |                           | Notes to Consolidated Financial Statements                                                                                           |   | 7 |
|       |                           |                   |                           |                                                                                                                                 |   |   |
|       |                           | Item 2.                |                           | Management’s Discussion and Analysisof Financial Condition and Results of Operations                                           |   | 30 |
|       |                           |                   |                           |                                                                                                                                 |   |   |
|       |                           | Item 3.                |                           | Quantitative and Qualitative Disclosures AboutMarket Risk                                                                            |   | 43 |
|       |                           |                   |                           |                                                                                                                                 |   |   |
|       |                           | Item 4.                |                           | Controls and Procedures                                                                                                              |   | 44 |
|       |                           |                   |                           |                                                                                                                                 |   |   |
| PART II.   |                           | OTHER INFORMATION:     |                           |                                                                                                                                 |
|       |                           |                   |                           |                                                                                                                                 |
|       |                           | Item 1.                |                           | Legal Proceedings                                                                                                                    |   | 44 |
|       |                           |                   |                           |                                                                                                                                 |   |   |
|       |                           | Item 1A.               |                           | Risk Factors                                                                                                                         |   | 44 |
|       |                           |                   |                           |                                                                                                                                 |   |   |
|       |                           | Item 2.                |                           | Unregistered Sales of Equity Securities and Use of Proceeds                                                                          |   | 44 |
|       |                           |                   |                           |                                                                                                                                 |   |   |
|       |                           | Item 5.                |                           | Other Information                                                                                                                    |   | 45 |
|       |                           |                   |                           |                                                                                                                                 |   |   |
|       |                           | Item 6.                |                           | Exhibits                                                                                                                             |   | 46 |
|       |                           |                   |                           |                                                                                                                                 |   |   |
| Signatures |                           |                   |                           | 47                                                                                                                                   |

----

|                                                                                  |                           | Three Months Ended              |
|---------------------------------------------------------------------------------------|--------------------------------|---------------------------------|
|                                                                                  |                           | December 31,                    |
|                                                                                  |       | 2010                            |       | 2009 |   |
|                                                                                  |                           | (Unaudited)                     |
| Sales                                                                                 |                           | $      | 971 |   | $      | 800 |   |
| Cost of sales                                                                         |                           |                            | (867 | ) |   | (711 | ) |
| GROSS MARGIN                                                                          |                           |                            | 104 |   |   | 89 |   |
|        Selling, general and administrative         |                           |                            | (72 | ) |   | (66 | ) |
|        Restructuring costs                         |                           |                            | (3 | ) |   | — |   |
| OPERATING INCOME                                                                      |                           |                            | 29 |   |   | 23 |   |
|        Equity in earnings of affiliates            |                           |                            | 13 |   |   | 9 |   |
|        Interest expense, net                       |                           |                            | (27 | ) |   | (23 | ) |
| INCOME BEFORE INCOME TAXES                                                            |                           |                            | 15 |   |   | 9 |   |
|        Provision for income taxes                  |                           |                            | (20 | ) |   | (10 | ) |
| LOSS FROM CONTINUING OPERATIONS                                                       |                           |                            | (5 | ) |   | (1 | ) |
| INCOME FROM DISCONTINUED OPERATIONS, net of tax                                       |                           |                            | 7 |   |   | 4 |   |
| NET INCOME                                                                            |                           |                            | 2 |   |   | 3 |   |
| Less: Net income attributable to noncontrolling interests                             |                           |                            | (4 | ) |   | (3 | ) |
| NET INCOME (LOSS) ATTRIBUTABLE TO ARVINMERITOR, INC.                                  |                           | $                               | (2 | ) | $ | — |   |
|                                                                                  |                           |                            |   |   |   |   |   |
| NET INCOME (LOSS) ATTRIBUTABLE TO ARVINMERITOR, INC.                                  |                           |                            |   |   |   |   |   |
|        Net loss from continuing operations         |                           | $                               | (9 | ) | $ | (4 | ) |
|        Income from discontinued operations         |                           |                            | 7 |   |   | 4 |   |
|        Net income (loss)                           |                           | $                               | (2 | ) | $ | — |   |
| BASIC AND DILUTED EARNINGS (LOSS) PER SHARE                                           |                           |                            |   |   |   |   |   |
|        Continuing operations                       |                           | $                               | (0.10 | ) | $ | (0.06 | ) |
|        Discontinued operations                     |                           |                            | 0.07 |   |   | 0.06 |   |
|        Basic and diluted earnings (loss) per share |                           | $                               | (0.03 | ) | $ | — |   |
|                                                                                  |                           |                            |   |   |   |   |   |
| Basic and diluted average common shares outstanding                                   |                           |                            | 93.3 |   |   | 72.7 |   |
|                                                                                  |                           |                            |   |   |   |   |   |

----

|                                                                                                                                          |       | December 31,                    |                           | September 30, |                            |
|-----------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------|---------------------------------|--------------------------------|---------------|---------------------------------|
|                                                                                                                                          |                           | 2010                            |       | 2010          |                            |
|                                                                                                                                          |                           | (Unaudited)                     |
| ASSETS                                                                                                                                        |                           |                            |                           |          |                            |   |   |
| CURRENT ASSETS:                                                                                                                               |                           |                            |                           |          |                            |   |   |
|        Cash and cash equivalents                                                                           |                           | $      | 276                            |          | $      | 343 |   |
|        Receivables, trade and other, net                                                                   |                           |                            | 528                            |          |                            | 579 |   |
|        Inventories                                                                                         |                           |                            | 428                            |          |                            | 382 |   |
|        Other current assets                                                                                |                           |                            | 75                             |          |                            | 76 |   |
|        Assets of discontinued operations                                                                   |                           |                            | 354                            |          |                            | 341 |   |
|               TOTAL CURRENT ASSETS                                      |                           |                            | 1,661                          |          |                            | 1,721 |   |
| NET PROPERTY                                                                                                                                  |                           |                            | 384                            |          |                            | 389 |   |
| GOODWILL                                                                                                                                      |                           |                            | 429                            |          |                            | 432 |   |
| OTHER ASSETS                                                                                                                                  |                           |                            | 340                            |          |                            | 337 |   |
|               TOTAL ASSETS                                              |                           | $                               | 2,814                          |          | $                               | 2,879 |   |
|                                                                                                                                          |                           |                            |                           |          |                            |   |   |
| LIABILITIES AND EQUITY (DEFICIT)                                                                                                              |                           |                            |                           |          |                            |   |   |
| CURRENT LIABILITIES:                                                                                                                          |                           |                            |                           |          |                            |   |   |
|        Accounts payable                                                                                    |                           | $                               | 646                            |          | $                               | 670 |   |
|        Other current liabilities                                                                           |                           |                            | 327                            |          |                            | 358 |   |
|        Liabilities of discontinued operations                                                              |                           |                            | 331                            |          |                            | 362 |   |
|               TOTAL CURRENT LIABILITIES                                 |                           |                            | 1,304                          |          |                            | 1,390 |   |
| LONG-TERM DEBT                                                                                                                                |                           |                            | 1,031                          |          |                            | 1,029 |   |
| RETIREMENT BENEFITS                                                                                                                           |                           |                            | 1,164                          |          |                            | 1,162 |   |
| OTHER LIABILITIES                                                                                                                             |                           |                            | 305                            |          |                            | 321 |   |
| EQUITY (DEFICIT):                                                                                                                             |                           |                            |                           |          |                            |   |   |
|        Common stock (December 31 and September 30, 2010, 94.2 and 94.1                                     |                           |                            |                           |          |                            |   |   |
|               shares issued and outstanding, respectively)              |                           |                            | 92                             |          |                            | 92 |   |
|        Additional paid-in capital                                                                          |                           |                            | 890                            |          |                            | 886 |   |
|        Accumulated deficit                                                                                 |                           |                            | (1,222                         | )             |                            | (1,220 | ) |
|        Accumulated other comprehensive loss                                                                |                           |                            | (785                           | )             |                            | (812 | ) |
|               Total equity (deficit) attributable to ArvinMeritor, Inc. |                           |                            | (1,025                         | )             |                            | (1,054 | ) |
|        Noncontrolling interest                                                                             |                           |                            | 35                             |          |                            | 31 |   |
|               TOTAL EQUITY (DEFICIT)                                    |                           |                            | (990                           | )             |                            | (1,023 | ) |
|               TOTAL LIABILITIES AND EQUITY (DEFICIT)                    |                           | $                               | 2,814                          |          | $                               | 2,879 |   |
|                                                                                                                                          |                           |                            |                           |          |                            |   |   |

----

|                                                                                                                                              |                           | Three Months Ended December 31, |                           |
|---------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------|---------------------------------|--------------------------------|
|                                                                                                                                              |       | 2010                            |       | 2009 |   |
|                                                                                                                                              |                           | (Unaudited)                     |
| OPERATING ACTIVITIES                                                                                                                              |                           |                            |                           |   |   |   |   |
|        CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES (See                                                   |                           |                            |                           |   |   |   |   |
|               Note 9)                                                       |                           | $      | (49                            | ) | $      | 27 |   |
| INVESTING ACTIVITIES                                                                                                                              |                           |                            |                           |   |   |   |   |
|        Capital expenditures                                                                                    |                           |                            | (19                            | ) |   | (13 | ) |
|        Other investing activities                                                                              |                           |                            | 3                              |   |   | 1 |   |
|               Net investing cash flows used for continuing operations       |                           |                            | (16                            | ) |   | (12 | ) |
|        Net investing cash flows used for discontinued operations                                               |                           |                            | (6                             | ) |   | (4 | ) |
| CASH USED FOR INVESTING ACTIVITIES                                                                                                                |                           |                            | (22                            | ) |   | (16 | ) |
| FINANCING ACTIVITIES                                                                                                                              |                           |                            |                           |   |   |   |   |
|               Borrowings on revolving credit facility, net                  |                           |                            | —                        |   |   | 7 |   |
|               Borrowings on accounts receivable securitization program, net |                           |                            | —                        |   |   | 2 |   |
|               Payments on lines of credit and other, net                    |                           |                            | —                        |   |   | (1 | ) |
|        Net change in debt                                                                                      |                           |                            | —                        |   |   | 8 |   |
|        Proceeds from exercise of stock options                                                                 |                           |                            | 2                              |   |   | — |   |
|               Net financing cash flows provided by continuing operations    |                           |                            | 2                              |   |   | 8 |   |
|        Net financing cash flows used by discontinued operations                                                |                           |                            | —                        |   |   | (10 | ) |
| CASH PROVIDED BY (USED FOR) FINANCING ACTIVITIES                                                                                                  |                           |                            | 2                              |   |   | (2 | ) |
| EFFECT OF CHANGES IN FOREIGN CURRENCY EXCHANGE                                                                                                    |                           |                            |                           |   |   |   |   |
|        RATES ON CASH AND CASH EQUIVALENTS                                                                      |                           |                            | 2                              |   |   | 1 |   |
| CHANGE IN CASH AND CASH EQUIVALENTS                                                                                                               |                           |                            | (67                            | ) |   | 10 |   |
| CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD                                                                                                  |                           |                            | 343                            |   |   | 95 |   |
| CASH AND CASH EQUIVALENTS AT END OF PERIOD                                                                                                        |                           | $                               | 276                            |   | $ | 105 |   |
|                                                                                                                                              |                           |                            |                           |   |   |   |   |

----

|                                                                                                 |                           | Three Months Ended December 31, |                           |
|------------------------------------------------------------------------------------------------------|--------------------------------|---------------------------------|--------------------------------|
|                                                                                                 |       | 2010                            |       | 2009 |   |
|                                                                                                 |                           | (Unaudited)                     |                           |
| ArvinMeritor, Inc. Shareowners:                                                                      |                           |                            |                           |   |   |   |   |
| COMMON STOCK                                                                                         |                           |                            |                           |   |   |   |   |
|        Beginning and ending balance                               |                           | $      | 92                             |   | $      | 72 |   |
| ADDITIONAL PAID-IN CAPITAL                                                                           |                           |                            |                           |   |   |   |   |
|        Beginning balance                                          |                           | $                               | 886                            |   | $ | 699 |   |
|        Equity based compensation expense                          |                           |                            | 2                              |   |   | 2 |   |
|        Exercise of stock options                                  |                           |                            | 2                              |   |   | — |   |
|        Ending balance                                             |                           | $                               | 890                            |   | $ | 701 |   |
| ACCUMULATED DEFICIT                                                                                  |                           |                            |                           |   |   |   |   |
|        Beginning balance                                          |                           | $                               | (1,220                         | ) | $ | (1,232 | ) |
|        Net income (loss) attributable to ArvinMeritor, Inc.       |                           |                            | (2                             | ) |   | — |   |
|        Ending balance                                             |                           | $                               | (1,222                         | ) | $ | (1,232 | ) |
| ACCUMULATED OTHER COMPREHENSIVE LOSS                                                                 |                           |                            |                           |   |   |   |   |
|        Beginning balance                                          |                           | $                               | (812                           | ) | $ | (734 | ) |
|        Foreign currency translation adjustments                   |                           |                            | 27                             |   |   | 17 |   |
|        Impact of sale of business                                 |                           |                            | —                        |   |   | 31 |   |
|        Unrealized gains                                           |                           |                            | —                        |   |   | 2 |   |
|        Ending balance                                             |                           | $                               | (785                           | ) | $ | (684 | ) |
| TOTAL DEFICIT ATTRIBUTABLE TO ARVINMERITOR, INC.                                                     |                           | $                               | (1,025                         | ) | $ | (1,143 | ) |
| Noncontrolling Interests:                                                                            |                           |                            |                           |   |   |   |   |
|        Beginning balance                                          |                           | $                               | 31                             |   | $ | 29 |   |
|        Net income attributable to noncontrolling interests        |                           |                            | 4                              |   |   | 3 |   |
|        Dividends declared or paid                                 |                           |                            | —                        |   |   | (1 | ) |
|        Ending balance                                             |                           | $                               | 35                             |   | $ | 31 |   |
|        TOTAL DEFICIT                                              |                           | $                               | (990                           | ) | $ | (1,112 | ) |
| COMPREHENSIVE INCOME                                                                                 |                           |                            |                           |   |   |   |   |
|        Net income                                                 |                           | $                               | 2                              |   | $ | 3 |   |
|        Foreign currency translation adjustments                   |                           |                            | 27                             |   |   | 17 |   |
|        Impact of sale of business                                 |                           |                            | —                        |   |   | 31 |   |
|        Unrealized gains                                           |                           |                            | —                        |   |   | 2 |   |
| Total comprehensive income                                                                           |                           |                            | 29                             |   |   | 53 |   |
|        Less: Net income attributable to non-controlling interests |                           |                            | 4                              |   |   | 3 |   |
| Comprehensive income attributable to ArvinMeritor, Inc.                                              |                           | $                               | 25                             |   | $ | 50 |   |
|                                                                                                 |                           |                            |                           |   |   |   |   |

----

----

|                                                                   |                           | Three Months Ended              |                           |
|------------------------------------------------------------------------|--------------------------------|---------------------------------|--------------------------------|
|                                                                   |                           | December 31,                    |                           |
|                                                                   |       | 2010                            |       | 2009 |   |
| Sales                                                                  |                           | $      | 303                            |   | $      | 359 |   |
| Operating income, net                                                  |                           | $                               | 17                             |   | $ | 9 |   |
| Net gain on sale of business                                           |                           |                            | —                        |   |   | 8 |   |
| Restructuring costs                                                    |                           |                            | (1                             | ) |   | (2 | ) |
| Other expenses, net                                                    |                           |                            | (3                             | ) |   | (8 | ) |
|        Income before income taxes   |                           |                            | 13                             |   |   | 7 |   |
| Provision for income taxes                                             |                           |                            | (6                             | ) |   | (3 | ) |
| Income from discontinued operations attributable to ArvinMeritor, Inc. |                           | $                               | 7                              |   | $ | 4 |   |
|                                                                   |                           |                            |                           |   |   |   |   |

----

|                                                                   |                           | Commercial                      |                           |       |                            |          | Aftermarket                    |                            |   |   |                            |
|------------------------------------------------------------------------|--------------------------------|---------------------------------|--------------------------------|------------|---------------------------------|---------------|--------------------------------|---------------------------------|--------|--------|---------------------------------|
|                                                                   |       | Truck                           |       | Industrial |        | & Trailer |       | Total                           |   |
| Balance at September 30, 2010                                          |                           | $      | 151                            |       | $      | 109           |                           | $      | 172    |   | $      | 432 |   |
|        Foreign currency translation |                           |                            | (2                             | )          |                            | —       |                           |                            | (1     | )      |                            | (3 | ) |
| Balance at December 31, 2010                                           |                           | $                               | 149                            |       | $                               | 109           |                           | $                               | 171    |   | $                               | 429 |   |
|                                                                   |                           |                            |                           |       |                            |          |                           |                            |   |   |                            |   |   |

----

|                                                                                              |                           | Employee                        |   |
|---------------------------------------------------------------------------------------------------|--------------------------------|---------------------------------|--------|
|                                                                                              |       | Termination                     |   |
|                                                                                              |                           | Benefits                        |   |
| Balance at September 30, 2010                                                                     |                           | $      | 11     |   |
| Activity during the period:                                                                       |                           |                            |   |   |
|        Charges to continuing operations                        |                           |                            | 3      |   |
|        Cash payments - continuing operations                   |                           |                            | (4     | ) |
|        Other                                                   |                           |                            | (1     | ) |
| Balance at December 31, 2010                                                                      |                           | $                               | 9      |   |
|                                                                                              |                           |                            |   |   |
| Balance at September 30, 2009                                                                     |                           | $                               | 28     |   |
| Activity during the period:                                                                       |                           |                            |   |   |
|        Charges to discontinued operations, net of reversals(1) |                           |                            | 2      |   |
|        Cash payments - continuing operations                   |                           |                            | (3     | ) |
|        Other(2)                                                |                           |                            | (3     | ) |
| Balance at December 31, 2009                                                                      |                           | $                               | 24     |   |
|                                                                                              |                           |                            |   |   |

|                           | (1)    |                           | Charges to discontinued operations are included in loss from discontinued operations in the consolidated statement of operations. |
|--------------------------------|--------|--------------------------------|-----------------------------------------------------------------------------------------------------------------------------------|
|       |   |       |                                                                                                                              |
|                           | (2)    |                           | Includes $2 million of payments in the three months ended December 31, 2009 associated with discontinued operations.              |

----

----

|                                                                                                                                      |                                 | Three Months Ended         |
|-------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------|----------------------------|
|                                                                                                                                      |                                 | December 31,               |
|                                                                                                                                      |                                 | 2010                       |       | 2009 |       |
| OPERATING ACTIVITIES                                                                                                                      |                                 |                       |   |   |   |   |   |
| Net income                                                                                                                                |             | $      | 2 |   | $      | 3 |   |
| Less: Income from discontinued operations, net of tax                                                                                     |                                 |                       | 7 |   |   | 4 |   |
|        Loss from continuing operations                                                                      |                                 |                       | (5 | ) |   | (1 | ) |
|        Adjustments to loss from continuing operations to arrive at cash provided by (used for)              |                                 |                       |   |   |   |   |   |
|               operating activities:                                      |                                 |                       |   |   |   |   |   |
|               Depreciation and amortization                              |                                 |                       | 16 |   |   | 18 |   |
|               Restructuring costs, net of payments                       |                                 |                       | (1 | ) |   | (3 | ) |
|               Equity in earnings of affiliates, net of dividends         |                                 |                       | (9 | ) |   | (8 | ) |
|               Other adjustments to loss from continuing operations       |        |                       | 8 |   |   | 6 |   |
|               Pension and retiree medical expense                        |                                 |                       | 18 |   |   | 23 |   |
|        Pension and retiree medical contributions                                                            |                                 |                       | (17 | ) |   | (19 | ) |
|        Changes in off-balance sheet receivable securitization and factoring                                 |                                 |                       | 127 |   |   | 55 |   |
|        Changes in assets and liabilities, excluding effects of acquisitions, divestitures, foreign currency |                                 |                       |   |   |   |   |   |
|               adjustments and discontinued operations                    |                                 |                       | (159 | ) |   | (62 | ) |
|        Operating cash flows provided by (used for) continuing operations                                    |                                 |                       | (22 | ) |   | 9 |   |
|        Operating cash flows provided by (used for) discontinued operations                                  |                                 |                       | (27 | ) |   | 18 |   |
| CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES                                                                                          |                                 | $                          | (49 | ) | $ | 27 |   |
|                                                                                                                                      |                                 |                       |   |   |   |   |   |

|                                       |       | December 31,                    |       | September 30, |
|--------------------------------------------|--------------------------------|---------------------------------|--------------------------------|---------------|
|                                       |                           | 2010                            |                           | 2010          |
| Finished goods                             |                           | $      | 169                            |          | $      | 156 |
| Work in process                            |                           |                            | 56                             |          |   | 62 |
| Raw materials, parts and supplies          |                           |                            | 203                            |          |   | 164 |
|        Total |                           | $                               | 428                            |          | $ | 382 |
|                                       |                           |                            |                           |          |   |   |

|                                                      |       | December 31,                    |       | September 30, |
|-----------------------------------------------------------|--------------------------------|---------------------------------|--------------------------------|---------------|
|                                                      |                           | 2010                            |                           | 2010          |
| Current deferred income tax assets, net                   |                           | $      | 38                             |          | $      | 46 |
| Asbestos-related recoveries (see Note 18)                 |                           |                            | 11                             |          |   | 11 |
| Deposits and collateral                                   |                           |                            | 8                              |          |   | 3 |
| Prepaid and other                                         |                           |                            | 18                             |          |   | 16 |
|        Other current assets |                           | $                               | 75                             |          | $ | 76 |
|                                                      |                           |                            |                           |          |   |   |

----

|                                              |                           | December 31, 2010         |   | September 30, 2010             |
|---------------------------------------------------|--------------------------------|---------------------------|--------|--------------------------------|
| Investments in non-consolidated joint ventures    |       | $     | 174    |       | $     | 164 |
| Asbestos-related recoveries (see Note 18)         |                           |                      | 55     |                           |   | 55 |
| Non-current deferred income tax assets, net       |                           |                      | 20     |                           |   | 23 |
| Unamortized debt issuance costs                   |                           |                      | 30     |                           |   | 32 |
| Capitalized software costs, net                   |                           |                      | 22     |                           |   | 21 |
| Prepaid pension costs                             |                           |                      | 15     |                           |   | 8 |
| Other                                             |                           |                      | 24     |                           |   | 34 |
|        Other assets |                           | $                         | 340    |                           | $ | 337 |
|                                              |                           |                      |   |                           |   |   |

|                                                           |       | December 31,              |       | September 30, |
|----------------------------------------------------------------|--------------------------------|---------------------------|--------------------------------|---------------|
|                                                           |                           | 2010                      |                           | 2010          |
| Compensation and benefits                                      |                           | $     | 132                            |          | $     | 179 |
| Income taxes                                                   |                           |                      | 17                             |          |   | 18 |
| Taxes other than income taxes                                  |                           |                      | 32                             |          |   | 32 |
| Product warranties                                             |                           |                      | 26                             |          |   | 28 |
| Restructuring (see Note 6)                                     |                           |                      | 9                              |          |   | 11 |
| Asbestos-related liabilities (see Note 18)                     |                           |                      | 18                             |          |   | 18 |
| Interest                                                       |                           |                      | 25                             |          |   | 5 |
| Other                                                          |                           |                      | 68                             |          |   | 67 |
|        Other current liabilities |                           | $                         | 327                            |          | $ | 358 |
|                                                           |                           |                      |                           |          |   |   |

----

|                                                                                              |       | Three Months Ended        |
|---------------------------------------------------------------------------------------------------|--------------------------------|---------------------------|
|                                                                                              |                           | December 31,              |
|                                                                                              |                           | 2010                      |       | 2009(1) |   |
| Total product warranties – beginning of period                                              |                           | $     | 54 |   | $     | 109 |   |
|        Accruals for product warranties                              |                           |                      | 2 |   |   | 3 |   |
|        Payments                                                     |                           |                      | (3 | ) |   | (9 | ) |
|        Change in estimates and other                                |                           |                      | (2 | ) |   | (2 | ) |
|        Product warranty activity related to discontinued operations |                           |                      | — |   |   | 2 |   |
| Total product warranties – end of period                                                    |                           |                      | 51 |   |   | 103 |   |
| Less: Non-current product warranties (see Note 14)                                                |                           |                      | (25 | ) |   | (50 | ) |
|        Product warranties – current                           |                           | $                         | 26 |   | $ | 53 |   |
|                                                                                              |                           |                      |   |   |   |   |   |

| (1) |      | At September 30 and December 31, 2009, product warranty liabilities include $39 million and $41 million, respectively, related to light vehicle businesses, which are included in liabilities of discontinued operations in the accompanying condensed consolidated balances sheet at September 30 and December 31, 2010. |
|-----|--------------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                                                   |       | December 31,              |       | September 30, |
|--------------------------------------------------------|--------------------------------|---------------------------|--------------------------------|---------------|
|                                                   |                           | 2010                      |                           | 2010          |
| Asbestos-related liabilities (see Note 18)             |                           | $     | 66                             |          | $     | 66 |
| Non-current deferred income tax liabilities            |                           |                      | 92                             |          |   | 94 |
| Liabilities for uncertain tax positions                |                           |                      | 43                             |          |   | 47 |
| Product warranties (see Note 13)                       |                           |                      | 25                             |          |   | 26 |
| Environmental                                          |                           |                      | 9                              |          |   | 13 |
| Indemnity obligations                                  |                           |                      | 32                             |          |   | 32 |
| Other                                                  |                           |                      | 38                             |          |   | 43 |
|        Other liabilities |                           | $                         | 305                            |          | $ | 321 |
|                                                   |                           |                      |                           |          |   |   |

|                                                |       | December 31,              |       | September 30, |                      |
|-----------------------------------------------------|--------------------------------|---------------------------|--------------------------------|---------------|---------------------------|
|                                                |                           | 2010                      |                           | 2010          |                      |
| 8-3/4 percent notes due 2012                        |                           | $     | 84                             |          | $     | 84 |   |
| 8-1/8 percent notes due 2015                        |                           |                      | 250                            |          |                      | 250 |   |
| 10-5/8 percent notes due 2018                       |                           |                      | 245                            |          |                      | 245 |   |
| 4.625 percent convertible notes due 2026(1)         |                           |                      | 300                            |          |                      | 300 |   |
| 4.0 percent convertible notes due 2027(1)           |                           |                      | 200                            |          |                      | 200 |   |
| Lines of credit and other                           |                           |                      | 9                              |          |                      | 9 |   |
| Unamortized gain on interest rate swap termination  |                           |                      | 17                             |          |                      | 18 |   |
| Unamortized discount on convertible notes           |                           |                      | (74                            | )             |                      | (77 | ) |
|        Long-term debt |                           | $                         | 1,031                          |          | $                         | 1,029 |   |
|                                                |                           |                      |                           |          |                      |   |   |

| (1) |      | The 4.625 percent and 4.0 percent convertible notes contain a put and call feature, which allows for earlier redemption beginning in 2016 and 2019, respectively. |
|-----|--------------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

|                                             |       | December 31,                    |                           | September 30, |
|--------------------------------------------------|--------------------------------|---------------------------------|--------------------------------|---------------|
|                                             |                           | 2010                            |                           | 2010          |
|                                             |                           | Carrying                        |       | Fair          |       | Carrying |       | Fair |
|                                             |                           | Value                           |                           | Value         |   | Value |   | Value |
| Cash and cash equivalents                        |                           | $      | 276                            |          | $      | 276 |   | $      | 343 |   | $      | 343 |
| Foreign exchange forward contracts – asset |                           |                            | 1                              |          |   | 1 |   |   | — |   |   | — |
| Long-term debt                                   |                           |                            | 1,031                          |          |   | 1,237 |   |   | 1,029 |   |   | 1,132 |

----

|                                                                | December 31,              |       | September 30, |                      |
|---------------------------------------------------------------------|---------------------------|--------------------------------|---------------|---------------------------|
|                                                                | 2010                      |                           | 2010          |                      |
| Retiree medical liability                                           | $     | 596                            |          | $     | 594 |   |
| Pension liability                                                   |                      | 596                            |          |                      | 595 |   |
| Other                                                               |                      | 25                             |          |                      | 26 |   |
|        Subtotal                       |                      | 1,217                          |          |                      | 1,215 |   |
| Less: current portion (included in compensation and benefits)       |                      | (53                            | )             |                      | (53 | ) |
|        Retirement benefit liabilities | $                         | 1,164                          |          | $                         | 1,162 |   |
|                                                                |                      |                           |          |                      |   |   |

|                                               | 2010                      |       | 2009            |                      |
|----------------------------------------------------|---------------------------|--------------------------------|-----------------|---------------------------|
|                                               | Pension                   |       | Retiree Medical |                      | Pension |       | Retiree Medical |   |
| Service cost                                       | $     | 3                              |            | $     | — |   | $     | 4 |   | $     | — |   |
| Interest cost                                      |                      | 24                             |            |                      | 7 |   |   | 23 |   |   | 8 |   |
| Assumed return on plan assets                      |                      | (30                            | )               |                      | — |   |   | (28 | ) |   | — |   |
| Amortization of prior service costs                |                      | —                        |            |                      | (3 | ) |   | — |   |   | (2 | ) |
| Recognized actuarial loss                          |                      | 9                              |            |                      | 8 |   |   | 9 |   |   | 9 |   |
|        Total expense | $                         | 6                              |            | $                         | 12 |   | $ | 8 |   | $ | 15 |   |
|                                               |                      |                           |            |                      |   |   |   |   |   |   |   |   |

----

|                          | Superfund Sites           |       | Non-Superfund Sites |       | Total  |   |
|-------------------------------|---------------------------|--------------------------------|---------------------|--------------------------------|--------|--------|
| Balance at September 30, 2010 | $     | 3                              |                | $          | 18     |   | $     | 21 |   |
| Payments and other            |                      | —                        |                |                           | (2     | )      |   | (2 | ) |
| Balance at December 31, 2010  | $                         | 3                              |                | $                              | 16     |   | $ | 19 |   |
|                          |                      |                           |                |                           |   |   |   |   |   |

|                                  | December 31, 2010         |       | September 30, 2010 |
|---------------------------------------|---------------------------|--------------------------------|--------------------|
| Pending and future claims             | $     | 67                             |               | $     | 67 |
| Asbestos-related insurance recoveries |                      | 57                             |               |   | 57 |

----

- Pending and future claims were estimated for a ten year period ending in fiscal year 2020. The ten-year assumption is  considered appropriate as Maremont has reached certain longer-term agreements with key plaintiff law firms and filings  of mesothelioma claims have been relatively stable over the last few years resulting in an improvement in the reliability  of future projections over a longer time period;     
- Maremont believes that the litigation environment will change significantly beyond ten years and that the reliability of  estimates of future probable expenditures in connection with asbestos-related personal injury claims will decline for each  year further in the future. As a result, estimating a probable liability beyond ten years is difficult and uncertain;     
- The ultimate cost of resolving pending and future claims filed in Madison County, Illinois, a jurisdiction where a  substantial amount of Maremont’s claims are filed, will decline to reflect average outcomes throughout the United States;     
- Defense and processing costs for pending and future claims filed outside of Madison County, Illinois will be at the level  consistent with Maremont’s prior experience; and     
- The ultimate indemnity cost of resolving nonmalignant claims with plaintiffs’ law firms in jurisdictions without an  established history with Maremont cannot be reasonably estimated. Recent changes in tort law and insufficient settlement  history make estimating a liability for these nonmalignant claims difficult and uncertain. 

----

----

- The  Commercial Truck  segment supplies drivetrain systems and components, including axles, drivelines and braking  and suspension systems, primarily for medium- and heavy-duty trucks in North America, South America and Europe;     
- The  Industrial  segment supplies drivetrain systems including axles, brakes, drivelines and suspensions for off-highway,  military, construction, bus and coach, fire and emergency and other industrial applications. This segment also includes  the company’s OE businesses in Asia Pacific, including all on- and off-highway activities; and     
- The  Aftermarket & Trailer  segment supplies axles, brakes, drivelines, suspension parts and other replacement and  remanufactured parts, including transmissions, to commercial vehicle aftermarket customers. This segment also supplies  a wide variety of undercarriage products and systems for trailer applications. 

----

|                                                                                       | Commercial                |       |       |       | Aftermarket   |       |                      |   |       |                      |    |
|--------------------------------------------------------------------------------------------|---------------------------|--------------------------------|------------|--------------------------------|---------------|--------------------------------|---------------------------|--------|--------------------------------|---------------------------|---------|
|                                                                                       | Truck                     |                           | Industrial |                           | & Trailer |                           | Eliminations              |   | Total                          |
| Three months ended December 31, 2010:                                                      |                      |                           |       |                           |          |                           |                      |   |                           |                      |    |   |   |   |
|        External Sales                                        | $     | 531                            |       | $          | 217           |                           | $     | 223    |                           | $     | — |   | $     | 971 |
|        Intersegment Sales                                    |                      | 44                             |       |                           | 13            |                           |                      | 2      |                           |                      | (59     | ) |   | — |
|               Total Sales | $                         | 575                            |       | $                              | 230           |                           | $                         | 225    |                           | $                         | (59     | ) | $ | 971 |
|                                                                                       |                      |                           |       |                           |          |                           |                      |   |                           |                      |    |   |   |   |
| Three months ended December 31, 2009:                                                      |                      |                           |       |                           |          |                           |                      |   |                           |                      |    |   |   |   |
|        External Sales                                        | $                         | 373                            |       | $                              | 207           |                           | $                         | 220    |                           | $                         | — |   | $ | 800 |
|        Intersegment Sales                                    |                      | 60                             |       |                           | 19            |                           |                      | 2      |                           |                      | (81     | ) |   | — |
|               Total Sales | $                         | 433                            |       | $                              | 226           |                           | $                         | 222    |                           | $                         | (81     | ) | $ | 800 |
|                                                                                       |                      |                           |       |                           |          |                           |                      |   |                           |                      |    |   |   |   |

|                                                                                                 | Three Months Ended        |                           |
|------------------------------------------------------------------------------------------------------|---------------------------|--------------------------------|
|                                                                                                 | December 31,              |                           |
|                                                                                                 | 2010                      |       | 2009 |   |
| Segment EBITDA:                                                                                      |                      |                           |   |   |   |   |
|        Commercial Truck                                                | $     | 33                             |   | $     | 13 |   |
|        Industrial                                                      |                      | 17                             |   |   | 24 |   |
|        Aftermarket & Trailer                                       |                      | 13                             |   |   | 17 |   |
|               Segment EBITDA        |                      | 63                             |   |   | 54 |   |
| Unallocated legacy and corporate costs (1)                                                           |                      | (1                             | ) |   | (3 | ) |
| Loss on sale of receivables                                                                          |                      | (1                             | ) |   | (1 | ) |
| Depreciation and amortization                                                                        |                      | (16                            | ) |   | (18 | ) |
| Noncontrolling interests                                                                             |                      | (4                             | ) |   | (3 | ) |
| Interest expense, net                                                                                |                      | (27                            | ) |   | (23 | ) |
| Restructuring costs                                                                                  |                      | (3                             | ) |   | — |   |
| Provision for income taxes                                                                           |                      | (20                            | ) |   | (10 | ) |
|        Loss from continuing operations attributable                    |                      |                           |   |   |   |   |
|               to ArvinMeritor, Inc. | $                         | (9                             | ) | $ | (4 | ) |
|                                                                                                 |                      |                           |   |   |   |   |

| (1) |      | Unallocated legacy and corporate costs represent items that are not directly related to the business segments. These costs primarily include pension and retiree medical costs associated with recently sold businesses and other legacy costs for environmental and product liability. |
|-----|--------------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

----

|                                                                                          |                     | Three Months Ended December 31, 2010 |                         |
|-----------------------------------------------------------------------------------------------|--------------------------|--------------------------------------|------------------------------|
|                                                                                          |                     |                                 |                         |   |   |   |   | Non- |   |   |   |   |   |   |   |
|                                                                                          |      | Parent                               |          | Guarantors |      | Guarantors |      | Elims |      | Consolidated |   |
| Sales                                                                                         |                     |                                 |                         |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        External                                                 |                     | $                                    |  —                |   | $ | 303 |   | $ | 668 |   | $ | — |   | $ | 971 |   |
|        Subsidiaries                                             |                     |                                 | —                      |   |   | 31 |   |   | 17 |   |   | (48 | ) |   | — |   |
| Total sales                                                                                   |                     |                                 | —                      |   |   | 334 |   |   | 685 |   |   | (48 | ) |   | 971 |   |
| Cost of sales                                                                                 |                     |                                 |      (14 | ) |   |      (308 | ) |   | (593 | ) |   | 48 |   |   | (867 | ) |
| GROSS MARGIN                                                                                  |                     |                                 | (14                          | ) |   | 26 |   |   | 92 |   |   | — |   |   | 104 |   |
|        Selling, general and administrative                      |                     |                                 | (29                          | ) |   | (23 | ) |   | (20 | ) |   | — |   |   | (72 | ) |
|        Restructuring costs                                      |                     |                                 | —                      |   |   | — |   |   | (3 | ) |   |   |   |   | (3 | ) |
| OPERATING INCOME (LOSS)                                                                       |                     |                                 | (43                          | ) |   | 3 |   |   | 69 |   |   | — |   |   | 29 |   |
|        Equity in earnings of affiliates                         |                     |                                 | —                      |   |   | 7 |   |   | 6 |   |   | — |   |   | 13 |   |
|        Other income (expense), net                              |                     |                                 | (1                           | ) |   | — |   |   | 1 |   |   | — |   |   | — |   |
|        Interest income (expense), net                           |                     |                                 | (30                          | ) |   | 9 |   |   | (6 | ) |   | — |   |   | (27 | ) |
| INCOME (LOSS) BEFORE INCOME TAXES                                                             |                     |                                 | (74                          | ) |   | 19 |   |   | 70 |   |   | — |   |   | 15 |   |
|        Provision for income taxes                               |                     |                                 | —                      |   |   | (5 | ) |   | (15 | ) |   | — |   |   | (20 | ) |
|        Equity income from continuing operations of subsidiaries |                     |                                 | 65                           |   |   | 49 |   |   | — |   |   |      (114 | ) |   | — |   |
| INCOME (LOSS) FROM CONTINUING OPERATIONS                                                      |                     |                                 | (9                           | ) |   | 63 |   |   | 55 |   |   | (114 | ) |   | (5 | ) |
| INCOME FROM DISCONTINUED OPERATIONS, net of tax                                               |                     |                                 | 7                            |   | $ | 17 |   | $ | 13 |   | $ | (30 | ) | $ | 7 |   |
| Net income (loss)                                                                             |                     |                                 | (2                           | ) |   | 80 |   |   | 68 |   |   | (144 | ) |   | 2 |   |
| Less: Net income attributable to noncontrolling interests                                     |                     |                                 | —                      |   |   | — |   |   | (4 | ) |   | — |   |   | (4 | ) |
| NET INCOME (LOSS) ATTRIBUTABLE TO                                                             |                     |                                 |                         |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        ARVINMERITOR, INC.                                       |                     | $                                    | (2                           | ) | $ | 80 |   | $ | 64 |   | $ | (144 | ) | $ | (2 | ) |
|                                                                                          |

----

|                                                                                          |                     | Three Months Ended December 31, 2009 |                         |
|-----------------------------------------------------------------------------------------------|--------------------------|--------------------------------------|------------------------------|
|                                                                                          |                     |                                 |                         |   |   |   |   | Non- |   |   |   |   |   |   |   |
|                                                                                          |      | Parent                               |          | Guarantors |      | Guarantors |      | Elims |      | Consolidated |   |
| Sales                                                                                         |                     |                                 |                         |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        External                                                 |                     | $                                    |  —                |   | $ | 333 |   | $ | 467 |   | $ |  — |   | $ | 800 |   |
|        Subsidiaries                                             |                     |                                 | —                      |   |   | 26 |   |   | 15 |   |   | (41 | ) |   | — |   |
| Total sales                                                                                   |                     |                                 | —                      |   |   | 359 |   |   | 482 |   |   | (41 | ) |   | 800 |   |
| Cost of sales                                                                                 |                     |                                 |      (14 | ) |   | (303 | ) |   | (435 | ) |   | 41 |   |   | (711 | ) |
| GROSS MARGIN                                                                                  |                     |                                 | (14                          | ) |   | 56 |   |   | 47 |   |   | — |   |   | 89 |   |
|        Selling, general and administrative                 |                     |                                 | (28                          | ) |   | (23 | ) |   | (15 | ) |   | — |   |   | (66 | ) |
| OPERATING INCOME (LOSS)                                                                       |                     |                                 | (42                          | ) |   | 33 |   |   | 32 |   |   | — |   |   | 23 |   |
|        Equity in earnings of affiliates                         |                     |                                 | —                      |   |   | 4 |   |   | 5 |   |   | — |   |   | 9 |   |
|        Other income (expense), net                              |                     |                                 | —                      |   |   | (1 | ) |   | 1 |   |   | — |   |   | — |   |
|        Interest income (expense), net                           |                     |                                 | (32                          | ) |   | 15 |   |   | (6 | ) |   | — |   |   | (23 | ) |
| INCOME (LOSS) BEFORE INCOME TAXES                                                             |                     |                                 | (74                          | ) |   | 51 |   |   | 32 |   |   | — |   |   | 9 |   |
|        Provision for income taxes                               |                     |                                 | —                      |   |   | (3 | ) |   | (7 | ) |   | — |   |   | (10 | ) |
|        Equity income from continuing operations of subsidiaries |                     |                                 | 70                           |   |   | 26 |   |   | — |   |   | (96 | ) |   | — |   |
| INCOME (LOSS) FROM CONTINUING OPERATIONS                                                      |                     |                                 | (4                           | ) |   | 74 |   |   | 25 |   |   | (96 | ) |   | (1 | ) |
| INCOME FROM DISCONTINUED OPERATIONS, net of tax                                               |                     |                                 | 4                            |   |   | 7 |   |   | 26 |   |   | (33 | ) |   | 4 |   |
| Net income                                                                                    |                     |                                 | —                      |   |   | 81 |   |   | 51 |   |   | (129 | ) |   | 3 |   |
| Less: Net income attributable to noncontrolling interests                                     |                     |                                 | —                      |   |   | — |   |   | (3 | ) |   | — |   |   | (3 | ) |
|                                                                                          |
| NET INCOME ATTRIBUTABLE TO ARVINMERITOR, INC.                                                 |                     | $                                    | —                      |   | $ | 81 |   | $ | 48 |   | $ |      (129 | ) | $ |  — |   |
|                                                                                          |

----

|                                                                                                                  |                     | December 31, 2010 |                            |
|-----------------------------------------------------------------------------------------------------------------------|--------------------------|-------------------|---------------------------------|
|                                                                                                                  |                     |              |                            |   |   |   |   | Non- |   |   |   |   |   |   |   |
|                                                                                                                  |      | Parent            |             | Guarantors |      | Guarantors |      | Elims |      | Consolidated |   |
| CURRENT ASSETS                                                                                                        |                     |              |                            |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        Cash and cash equivalents                                                        |                     | $                 | 98                              |   | $ | 3 |   | $ | 175 |   | $ |  — |   | $ | 276 |   |
|        Receivables, net                                                                 |                     |              | —                         |   |   | 20 |   |   | 508 |   |   | — |   |   | 528 |   |
|        Inventories                                                                      |                     |              | —                         |   |   | 164 |   |   | 264 |   |   | — |   |   | 428 |   |
|        Other current assets                                                             |                     |              | 10                              |   |   | 18 |   |   | 47 |   |   | — |   |   | 75 |   |
|        Assets of discontinued operations                                                |                     |              | —                         |   |   | 15 |   |   | 339 |   |   | — |   |   | 354 |   |
|               TOTAL CURRENT ASSETS                   |                     |              | 108                             |   |   | 220 |   |   | 1333 |   |   | — |   |   | 1,661 |   |
| NET PROPERTY                                                                                                          |                     |              | 10                              |   |   | 120 |   |   | 254 |   |   | — |   |   | 384 |   |
| GOODWILL                                                                                                              |                     |              | —                         |   |   | 275 |   |   | 154 |   |   | — |   |   | 429 |   |
| OTHER ASSETS                                                                                                          |                     |              | 45                              |   |   | 162 |   |   | 133 |   |   | — |   |   | 340 |   |
| INVESTMENTS IN SUBSIDIARIES                                                                                           |                     |              | 1,119                           |   |   | 243 |   |   | — |   |   | (1,362 | ) |   | — |   |
|               TOTAL ASSETS                           |                     | $                 | 1,282                           |   | $ |      1,020 |   | $ |      1,874 |   | $ |      (1,362 | ) | $ | 2,814 |   |
|                                                                                                                  |
| CURRENT LIABILITIES                                                                                                   |                     |              |                            |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        Accounts payable                                                                 |                     | $                 | 31                              |   | $ | 169 |   | $ | 446 |   | $ | — |   | $ | 646 |   |
|        Other current liabilities                                                        |                     |              | 115                             |   |   | 87 |   |   | 125 |   |   | — |   |   | 327 |   |
|        Liabilities of discontinued operations                                           |                     |              | —                         |   |   | 9 |   |   | 322 |   |   | — |   |   | 331 |   |
|               TOTAL CURRENT LIABILITIES              |                     |              | 146                             |   |   | 265 |   |   | 893 |   |   | — |   |   | 1,304 |   |
| LONG-TERM DEBT                                                                                                        |                     |              | 1,022                           |   |   | — |   |   | 9 |   |   | — |   |   | 1,031 |   |
| RETIREMENT BENEFITS                                                                                                   |                     |              | 982                             |   |   | — |   |   | 182 |   |   | — |   |   | 1,164 |   |
| INTERCOMPANY PAYABLE (RECEIVABLE)                                                                                     |                     |              | 73                              |   |   | (514 | ) |   | 441 |   |   | — |   |   | — |   |
| OTHER LIABILITIES                                                                                                     |                     |              | 84                              |   |   | 126 |   |   | 95 |   |   | — |   |   | 305 |   |
| EQUITY (DEFICIT) ATTRIBUTABLE TO                                                                                      |                     |              |                            |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        ARVINMERITOR, INC.                                                               |                     |              |      (1,025 | ) |   | 1,143 |   |   | 219 |   |   | (1,362 | ) |   | (1,025 | ) |
| NONCONTROLLING INTERESTS                                                                                              |                     |              | —                         |   |   | — |   |   | 35 |   |   | — |   |   | 35 |   |
|               TOTAL LIABILITIES AND EQUITY (DEFICIT) |                     | $                 | 1,282                           |   | $ | 1,020 |   | $ | 1,874 |   | $ | (1,362 | ) | $ | 2,814 |   |
|                                                                                                                  |

----

|                                                                                                                  |                     | September 30, 2010 |                           |
|-----------------------------------------------------------------------------------------------------------------------|--------------------------|--------------------|--------------------------------|
|                                                                                                                  |                     |               |                           |   |   |   |   | Non- |   |   |   |   |   |   |   |
|                                                                                                                  |      | Parent             |            | Guarantors |      | Guarantors |      | Elims |      | Consolidated |   |
| CURRENT ASSETS                                                                                                        |                     |               |                           |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        Cash and cash equivalents                                                        |                     | $                  | 47                             |   | $ | 6 |   | $ | 290 |   | $ | — |   | $ | 343 |   |
|        Receivables, net                                                                 |                     |               | 4                              |   |   | 14 |   |   | 561 |   |   | — |   |   | 579 |   |
|        Inventories                                                                      |                     |               | —                        |   |   | 148 |   |   | 234 |   |   | — |   |   | 382 |   |
|        Other current assets                                                             |                     |               | 17                             |   |   | 20 |   |   | 39 |   |   | — |   |   | 76 |   |
|        Assets of discontinued operations                                                |                     |               | —                        |   |   | 12 |   |   | 329 |   |   | — |   |   | 341 |   |
|               TOTAL CURRENT ASSETS                   |                     |               | 68                             |   |   | 200 |   |   | 1,453 |   |   | — |   |   | 1,721 |   |
| NET PROPERTY                                                                                                          |                     |               | 10                             |   |   | 122 |   |   | 257 |   |   | — |   |   | 389 |   |
| GOODWILL                                                                                                              |                     |               | —                        |   |   | 275 |   |   | 157 |   |   | — |   |   | 432 |   |
| OTHER ASSETS                                                                                                          |                     |               | 49                             |   |   | 158 |   |   | 130 |   |   | — |   |   | 337 |   |
| INVESTMENTS IN SUBSIDIARIES                                                                                           |                     |               | 1,011                          |   |   | 154 |   |   | — |   |   | (1,165 | ) |   | — |   |
|               TOTAL ASSETS                           |                     | $                  |      1,138 |   | $ | 909 |   | $ |      1,997 |   | $ |      (1,165 | ) | $ | 2,879 |   |
|                                                                                                                  |
| CURRENT LIABILITIES                                                                                                   |                     |               |                           |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        Accounts payable                                                                 |                     | $                  | 36                             |   | $ | 186 |   | $ | 448 |   | $ | — |   | $ | 670 |   |
|        Other current liabilities                                                        |                     |               | 109                            |   |   | 106 |   |   | 143 |   |   | — |   |   | 358 |   |
|        Liabilities of discontinued operations                                           |                     |               | —                        |   |   | 9 |   |   | 353 |   |   | — |   |   | 362 |   |
|               TOTAL CURRENT LIABILITIES              |                     |               | 145                            |   |   | 301 |   |   | 944 |   |   | — |   |   | 1,390 |   |
| LONG-TERM DEBT                                                                                                        |                     |               | 1,021                          |   |   | — |   |   | 8 |   |   | — |   |   | 1,029 |   |
| RETIREMENT BENEFITS                                                                                                   |                     |               | 974                            |   |   | — |   |   | 188 |   |   | — |   |   | 1,162 |   |
| INTERCOMPANY PAYABLE (RECEIVABLE)                                                                                     |                     |               | (41                            | ) |   | (473 | ) |   | 514 |   |   | — |   |   | — |   |
| OTHER LIABILITIES                                                                                                     |                     |               | 92                             |   |   | 130 |   |   | 99 |   |   | — |   |   | 321 |   |
| EQUITY (DEFICIT) ATTRIBUTABLE TO                                                                                      |                     |               |                           |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        ARVINMERITOR, INC.                                                               |                     |               | (1,053                         | ) |   | 951 |   |   | 213 |   |   | (1,165 | ) |   |      (1,054 | ) |
| NONCONTROLLING INTERESTS                                                                                              |                     |               | —                        |   |   | — |   |   | 31 |   |   | — |   |   | 31 |   |
|               TOTAL LIABILITIES AND EQUITY (DEFICIT) |                     | $                  | 1,138                          |   | $ | 909 |   | $ | 1,997 |   | $ | (1,165 | ) | $ | 2,879 |   |
|                                                                                                                  |

----

|                                                                    |                     | Three Months Ended December 31, 2010 |                          |
|-------------------------------------------------------------------------|--------------------------|--------------------------------------|-------------------------------|
|                                                                    |                     |                                 |                          |   |   |   |   | Non- |   |   |   |   |   |   |   |
|                                                                    |      | Parent                               |           | Guarantors |      | Guarantors |      | Elims |      | Consolidated |   |
| CASH FLOWS PROVIDED BY (USED FOR)                                       |                     |                                 |                          |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        OPERATING ACTIVITIES               |                     | $                                    | 196                           |   | $ | 3 |   | $ | (248 | ) | $ |      — |   | $ | (49 | ) |
|                                                                    |
| INVESTING ACTIVITIES                                                    |                     |                                 |                          |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Capital expenditures                                                    |                     |                                 | (1                            | ) |   | (8 | ) |   | (10 | ) |   | — |   |   | (19 | ) |
| Other investing activities                                              |                     |                                 | —                       |   |   | 2 |   |   | 1 |   |   | — |   |   | 3 |   |
| Net cash flows used for discontinued operations                         |                     |                                 | —                       |   |   | — |   |   | (6 | ) |   | — |   |   | (6 | ) |
| CASH USED FOR INVESTING ACTIVITIES                                      |                     |                                 | (1                            | ) |   | (6 | ) |   | (15 | ) |   | — |   |   | (22 | ) |
|                                                                    |
| FINANCING ACTIVITIES                                                    |                     |                                 |                          |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Intercompany advances                                                   |                     |                                 |      (146 | ) |   | — |   |   | 146 |   |   | — |   |   | — |   |
| Other financing activities                                              |                     |                                 | 2                             |   |   | — |   |   | — |   |   | — |   |   | 2 |   |
| CASH PROVIDED BY (USED FOR) FINANCING                                   |                     |                                 |                          |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        ACTIVITIES                         |                     |                                 | (144                          | ) |   | — |   |   | 146 |   |   | — |   |   | 2 |   |
|                                                                    |
| EFFECT OF FOREIGN CURRENCY EXCHANGE                                     |                     |                                 |                          |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        RATES ON CASH AND CASH EQUIVALENTS |                     |                                 | —                       |   |   | — |   |   | 2 |   |   | — |   |   | 2 |   |
|                                                                    |
| CHANGE IN CASH AND CASH EQUIVALENTS                                     |                     |                                 | 51                            |   |   | (3 | ) |   | (115 | ) |   | — |   |   | (67 | ) |
|                                                                    |
| CASH AND CASH EQUIVALENTS AT BEGINNING                                  |                     |                                 |                          |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        OF PERIOD                          |                     |                                 | 47                            |   |   | 6 |   |   | 290 |   |   | — |   |   | 343 |   |
| CASH AND CASH EQUIVALENTS AT END OF                                     |                     |                                 |                          |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        PERIOD                             |                     | $                                    | 98                            |   | $ | 3 |   | $ | 175 |   | $ | — |   | $ | 276 |   |
|                                                                    |

----

|                                                                    |                     | Three Months Ended December 31, 2009 |                         |
|-------------------------------------------------------------------------|--------------------------|--------------------------------------|------------------------------|
|                                                                    |                     |                                 |                         |   |   |   |   | Non- |   |   |   |   |   |   |   |
|                                                                    |      | Parent                               |          | Guarantors |      | Guarantors |      | Elims |      | Consolidated |   |
| CASH FLOWS PROVIDED BY (USED FOR)                                       |                     |                                 |                         |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        OPERATING ACTIVITIES               |                     | $                                    |      (42 | ) | $ | 16 |   | $ | 53 |   | $ |      — |   | $ | 27 |   |
|                                                                    |
| INVESTING ACTIVITIES                                                    |                     |                                 |                         |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Capital expenditures                                                    |                     |                                 | —                      |   |   | (6 | ) |   | (7 | ) |   | — |   |   | (13 | ) |
| Other investing activities                                              |                     |                                 | —                      |   |   | — |   |   | 1 |   |   | — |   |   | 1 |   |
| Net cash flows used by discontinued operations                          |                     |                                 | —                      |   |   | — |   |   | (4 | ) |   | — |   |   | (4 | ) |
|                                                                    |
| CASH USED FOR INVESTING ACTIVITIES                                      |                     |                                 | —                      |   |   | (6 | ) |   | (10 | ) |   | — |   |   | (16 | ) |
|                                                                    |
| FINANCING ACTIVITIES                                                    |                     |                                 |                         |   |   |   |   |   |   |   |   |   |   |   |   |   |
| Net change in debt                                                      |                     |                                 | 7                            |   |   | — |   |   | 1 |   |   | — |   |   | 8 |   |
| Intercompany advances                                                   |                     |                                 | 31                           |   |   | — |   |   | (31 | ) |   | — |   |   | — |   |
|                                                                    |
| Net financing cash flows used for discontinued operations               |                     |                                 | —                      |   |   | — |   |   | (10 | ) |   | — |   |   | (10 | ) |
| CASH PROVIDED BY (USED FOR) FINANCING                                   |                     |                                 |                         |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        ACTIVITIES                         |                     |                                 | 38                           |   |   | — |   |   | (40 | ) |   | — |   |   | (2 | ) |
|                                                                    |
| EFFECT OF FOREIGN CURRENCY EXCHANGE                                     |                     |                                 |                         |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        RATES ON CASH AND CASH EQUIVALENTS |                     |                                 | —                      |   |   | — |   |   | 1 |   |   | — |   |   | 1 |   |
|                                                                    |
| CHANGE IN CASH AND CASH EQUIVALENTS                                     |                     |                                 | (4                           | ) |   | 10 |   |   | 4 |   |   | — |   |   | 10 |   |
|                                                                    |
| CASH AND CASH EQUIVALENTS AT BEGINNING                                  |                     |                                 |                         |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        OF PERIOD                          |                     |                                 | 7                            |   |   | 6 |   |   | 82 |   |   | — |   |   | 95 |   |
| CASH AND CASH EQUIVALENTS AT END OF                                     |                     |                                 |                         |   |   |   |   |   |   |   |   |   |   |   |   |   |
|        PERIOD                             |                     | $                                    | 3                            |   | $ | 16 |   | $ | 86 |   | $ | — |   | $ | 105 |   |
|                                                                    |

----

----

|                                          |                     | Three Months Ended December 31,                                                                                      |                     | Unit                                                                                                                 |                     | Percent |                     |
|-----------------------------------------------|--------------------------|----------------------------------------------------------------------------------------------------------------------|--------------------------|----------------------------------------------------------------------------------------------------------------------|--------------------------|---------|--------------------------|
|                                          |      | 2010                                                                                                                 |      | 2009                                                                                                                 |      | Change  |      | Change |   |
| Commercial Vehicles (in thousands)            |                     |                                                                                                                 |                     |                                                                                                                 |                     |    |                     |   |   |
| North America, Heavy-Duty Trucks              |                     |                    45 |                     |                    35 |                     | 10      |                     | 29 | % |
| North America, Medium-Duty Trucks             |                     | 18                                                                                                                   |                     | 19                                                                                                                   |                     | (1      | )                        | (5 | )% |
| United States and Canada, Trailers            |                     | 33                                                                                                                   |                     | 24                                                                                                                   |                     | 9       |                     | 38 | % |
| Western Europe, Heavy- and Medium-Duty Trucks |                     | 93                                                                                                                   |                     | 53                                                                                                                   |                     | 40      |                     | 75 | % |
| South America, Heavy- and Medium- Duty Trucks |                     | 43                                                                                                                   |                     | 38                                                                                                                   |                     | 5       |                     | 13 | % |

- Disruptions in the financial markets and their impact on the availability and cost of credit; 
- Excess capacity; 
- Consolidation and globalization of OEMs and their suppliers; 
- Higher energy and transportation costs; 
- Volatility in price and availability of steel and other commodities; 
- Pension and retiree medical health care costs; and 
- Currency exchange rate volatility. 

- Timing and extent of recovery of the production and sales volumes in commercial vehicle markets  around the world; 
- A significant further deterioration or slowdown in economic activity in the key markets we operate; 
- The financial strength of our suppliers and customers, including potential bankruptcies; 
- Higher than planned price reductions to our customers; 

----

- Any unplanned extended shutdowns or production interruptions by us, our customers or our suppliers; 
- Additional restructuring actions and the timing and recognition of restructuring charges; 
- Higher than planned warranty expenses, including the outcome of known or potential recall campaigns; 
- Our ability to implement planned productivity and cost reduction initiatives; 
- Significant contract awards or losses of existing contracts. 

----

|                                                                                                                                           |                     | Three Months Ended |                           |
|------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------|--------------------|--------------------------------|
|                                                                                                                                           |                     | December 31,       |                           |
|                                                                                                                                           |      | 2010               |            | 2009 |   |
| Adjusted loss from continuing operations                                                                                                       |                     | $                  | (6                             | ) | $ | (4 | ) |
|        Restructuring costs                                                                                       |                     |               | (3                             | ) |   | — |   |
|               Loss from continuing operations attributable                    |                     |               |                           |   |   |   |   |
|                      to ArvinMeritor, Inc. |                     | $                  | (9                             | ) | $ | (4 | ) |
|                                                                                                                                           |
| Adjusted basic and diluted loss per share from                                                                                                 |                     |               |                           |   |   |   |   |
|        continuing operations                                                                                     |                     | $                  | (0.07                          | ) | $ | (0.06 | ) |
|        Impact of adjustments on basic and diluted                                                                |                     |               |                           |   |   |   |   |
|               loss per share                                                  |                     |               | (0.03                          | ) |   | — |   |
| Basic and diluted loss per share from continuing                                                                                               |                     |               |                           |   |   |   |   |
|        operations                                                                                                |                     | $                  |      (0.10 | ) | $ |      (0.06 | ) |
|                                                                                                                                           |

|                                                                                                        |                     | Three Months Ended |                          |
|-------------------------------------------------------------------------------------------------------------|--------------------------|--------------------|-------------------------------|
|                                                                                                        |                     | December 31,       |                          |
|                                                                                                        |      | 2010               |           | 2009 |   |
| Free cash flow before restructuring payments and                                                            |                     |               |                          |   |   |   |   |
|        changes in off-balance sheet accounts receivable                       |                     |               |                          |   |   |   |   |
|        factoring and securitization                                           |                     | $                  |      (190 | ) | $ |      (47 | ) |
|        Restructuring payments – continuing operations                   |                     |               | (4                            | ) |   | (3 | ) |
|        Restructuring payments – discontinued operations                 |                     |               | (3                            | ) |   | (2 | ) |
|        Changes in off-balance sheet accounts receivable                       |                     |               |                          |   |   |   |   |
|               factoring and securitization |                     |               | 123                           |   |   | 54 |   |
| Free cash flow                                                                                              |                     |               | (74                           | ) |   | 2 |   |
|        Capital expenditures – continuing operations                     |                     |               | 19                            |   |   | 13 |   |
|        Capital expenditures – discontinued operations                   |                     |               | 6                             |   |   | 12 |   |
| Cash flows provided by (used for) operating                                                                 |                     |               |                          |   |   |   |   |
|        activities                                                             |                     | $                  | (49                           | ) | $ | 27 |   |
|                                                                                                        |

----

|                                                                            |                     | Three Months Ended |                           |
|---------------------------------------------------------------------------------|--------------------------|--------------------|--------------------------------|
|                                                                            |                     | December 31,       |                           |
|                                                                            |      | 2010               |            | 2009 |   |
| SALES:                                                                          |                     |               |                           |   |   |   |   |
|        Commercial Truck                           |                     | $                  | 575                            |   | $ | 433 |   |
|        Industrial                                 |                     |               | 230                            |   |   | 226 |   |
|        Aftermarket & Trailer                  |                     |               | 225                            |   |   | 222 |   |
|        Intersegment Sales                         |                     |               | (59                            | ) |   | (81 | ) |
| SALES                                                                           |                     | $                  | 971                            |   | $ | 800 |   |
| SEGMENT EBITDA:                                                                 |                     |               |                           |   |   |   |   |
|        Commercial Truck                           |                     | $                  | 33                             |   | $ | 13 |   |
|        Industrial                                 |                     |               | 17                             |   |   | 24 |   |
|        Aftermarket & Trailer                  |                     |               | 13                             |   |   | 17 |   |
| SEGMENT EBITDA                                                                  |                     |               | 63                             |   |   | 54 |   |
|        Unallocated legacy and corporate costs (1) |                     |               | (1                             | ) |   | (3 | ) |
| ADJUSTED EBITDA                                                                 |                     |               | 62                             |   |   | 51 |   |
|        Loss on sale of receivables                |                     |               | (1                             | ) |   | (1 | ) |
|        Depreciation and amortization              |                     |               | (16                            | ) |   | (18 | ) |
|        Noncontrolling interests                   |                     |               | (4                             | ) |   | (3 | ) |
|        Restructuring costs                        |                     |               | (3                             | ) |   | — |   |
|        Interest expense, net                      |                     |               | (27                            | ) |   | (23 | ) |
|        Provision for income taxes                 |                     |               | (20                            | ) |   | (10 | ) |
| LOSS FROM CONTINUING OPERATIONS,                                                |                     |               |                           |   |   |   |   |
|        attributable to ArvinMeritor, Inc.         |                     | $                  | (9                             | ) | $ | (4 | ) |
| INCOME FROM DISCONTINUED                                                        |                     |               |                           |   |   |   |   |
|        OPERATIONS, net of tax, attributable to    |                     |               |                           |   |   |   |   |
|        ArvinMeritor, Inc.                         |                     |               | 7                              |   |   | 4 |   |
| NET INCOME (LOSS), attributable to                                              |                     |               |                           |   |   |   |   |
| ArvinMeritor, Inc.                                                              |                     | $                  | (2                             | ) | $ | — |   |
| BASIC AND DILUTED EARNINGS (LOSS) PER                                           |                     |               |                           |   |   |   |   |
| SHARE                                                                           |                     |               |                           |   |   |   |   |
| Attributable to ArvinMeritor, Inc.                                              |                     |               |                           |   |   |   |   |
|        Continuing operations                      |                     | $                  | (0.10                          | ) | $ |      (0.06 | ) |
|        Discontinued operations                    |                     |               | 0.07                           |   |   | 0.06 |   |
|        Diluted earnings (loss) per share          |                     | $                  |      (0.03 | ) | $ | — |   |
| BASIC AND DILUTED AVERAGE COMMON                                                |                     |               |                           |   |   |   |   |
|        SHARES OUTSTANDING                         |                     |               | 93.3                           |   |   | 72.7 |   |
|                                                                            |

|      | (1) |      | Unallocated legacy and corporate costs represent items that are not directly related to our business segments. These costs primarily include pension and retiree medical costs associated with sold businesses and other legacy costs for environmental and product liability matters. |
|--------------------------|-----|--------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

|                                                           |                     |         |                         |   |                     |                         |                     |   |                         |     |                     |   |   | Dollar Change Due To                          |   |
|----------------------------------------------------------------|--------------------------|--------------|------------------------------|--------|--------------------------|------------------------------|--------------------------|--------|------------------------------|----------|--------------------------|--------|--------|-----------------------------------------------|--------|
|                                                           |                     | December 31, |                         | Dollar |                     | %                            |                     |   |                         |     | Volume /                 |   |
|                                                           |      | 2010         |          | 2009   |      | Change                       |      | Change |          | Currency |      | Other  |   |
| Sales:                                                         |                     |         |                         |   |                     |                         |                     |   |                         |     |                     |   |   |                                          |   |   |   |   |
|        Commercial Truck          |                     | $            | 575                          |   | $                        | 433                          |                     | $      | 142                          |     | 33                       | %      | $      |        (11 | )      | $ |         153 |   |
|        Industrial                |                     |         | 230                          |   |                     | 226                          |                     |   | 4                            |     | 2                        | %      |   | 6                                             |   |   | (2 | ) |
|        Aftermarket & Trailer |                     |         | 225                          |   |                     | 222                          |                     |   | 3                            |     | 1                        | %      |   | (2                                            | )      |   | 5 |   |
|        Intersegment Sales        |                     |         | (59                          | )      |                     | (81                          | )                        |   | 22                           |     | 27                       | %      |   | 4                                             |   |   | 18 |   |
| TOTAL SALES                                                    |                     | $            |      971 |   | $                        |      800 |                     | $      |      171 |     | 21                       | %      | $      | (3                                            | )      | $ | 174 |   |
|                                                           |

| Higher material costs                                                 | $      | 141                          |   |
|-----------------------------------------------------------------------|--------|------------------------------|--------|
| Higher labor and overhead costs                                       |   | 22                           |   |
| Other costs                                                           |   | (7                           | )      |
|        Total increase in costs of sales | $      |      156 |   |
|                                                                  |

----

|                                                                                        | Three Months Ended        |                           | Three Months Ended |   |                           |   |                           |       |
|---------------------------------------------------------------------------------------------|---------------------------|--------------------------------|--------------------|--------|--------------------------------|--------|--------------------------------|------------|
|                                                                                        | December 31, 2010         |                           | December 31, 2009  |   | Increase (Decrease)            |
| SG&A                                                                                    | Amount                    |       | % of sales         |   |       | Amount |       | % of sales |   |       |   |   |       |   |
|        Loss on sale of receivables                            | $     | (1                             | )                  | (0.1   | )%                             |   | $          | (1         | ) | (0.1 | )% |   | $     | — |   | —pts |
|        Short- and long-term variable                          |                      |                           |               |   |                           |   |                           |       |   |   |   |   |   |   |   |   |
|               compensation |                      | (6                             | )                  | (0.6   | )%                             |   |                           | (10        | ) | (1.3 | )% |   |   | (4 | ) | (0.7)pts |
|        All other SG&A                                     |                      | (65                            | )                  | (6.7   | )%                             |   |                           | (55        | ) | (6.9 | )% |   |   | 10 |   | (0.2)pts |
| Total SG&A                                                                              | $                         | (72                            | )                  | (7.4   | )%                             |   | $                              | (66        | ) | (8.3 | )% |   | $ | 6 |   | (0.9)pts |
|                                                                                        |                      |                           |               |   |                           |   |                           |       |   |   |   |   |   |   |   |   |

----

|                                                                                              | Three Months Ended        |                           |
|---------------------------------------------------------------------------------------------------|---------------------------|--------------------------------|
|                                                                                              | December 31,              |                           |
|                                                                                              | 2010                      |       | 2009 |   |
| Operating income                                                                                  | $     | 17                             |   | $     | 9 |   |
| Gain on sale of businesses, net                                                                   |                      | —                        |   |   | 8 |   |
| Restructuring costs                                                                               |                      | (1                             | ) |   | (2 | ) |
| Other                                                                                             |                      | (3                             | ) |   | (8 | ) |
|        Income (loss) before income taxes                            |                      | 13                             |   |   | 7 |   |
| Provision for income taxes                                                                        |                      | (6                             | ) |   | (3 | ) |
|        Net income from discontinued operations attributable to      |                      |                           |   |   |   |   |
|               ArvinMeritor, Inc. | $                         | 7                              |   | $ | 4 |   |
|                                                                                              |                      |                           |   |   |   |   |

|                                                | Segment EBITDA            |                           |       | Segment EBITDA Margins         |
|-----------------------------------------------------|---------------------------|--------------------------------|--------------------------------|--------------------------------|
|                                                | December 31,              |                           |                           |                           |   |   | December 31, |   |   |
|                                                | 2010                      |       | 2009                           |       | $ Change |   |   | 2010 |       | 2009 |       | Change |
| Commercial Truck                                    | $     | 33                             |                           | $          | 13 |   | $     | 20 |   |   |      5.7 | % | 3.0 | % | 2.7pts |
| Industrial                                          |                      | 17                             |                           |                           | 24 |   |   | (7 | ) |   | 7.4 | % |      10.6 | % |      (3.2)pts |
| Aftermarket & Trailer                           |                      | 13                             |                           |                           | 17 |   |   | (4 | ) |   | 5.8 | % | 7.7 | % | (1.9)pts |
|        Segment EBITDA | $                         | 63                             |                           | $                              | 54 |   | $ | 9 |   |   | 6.5 | % | 6.8 | % | (0.3)pts |
|                                                |                      |                           |                           |                           |   |   |   |   |   |   |   |   |   |   |   |

----

|                                                                                       | Commercial                |                           |       |                           |          | Aftermarket                    |                      |    |   |                      |
|--------------------------------------------------------------------------------------------|---------------------------|--------------------------------|------------|--------------------------------|---------------|--------------------------------|---------------------------|---------|--------|---------------------------|
|                                                                                       | Truck                     |       | Industrial |       | & Trailer |       | TOTAL                     |    |
| Segment EBITDA – Quarter ended December 31, 2009                                     | $     | 13                             |       | $          | 24            |                           | $     | 17      |   | $     | 54 |   |
|        Higher earnings from unconsolidated affiliates        |                      | 4                              |       |                           | —       |                           |                      | — |   |                      | 4 |   |
|        Lower variable compensation costs                     |                      | 4                              |       |                           | 1             |                           |                      | 1       |   |                      | 6 |   |
|        Lower pension and retiree medical costs               |                      | 1                              |       |                           | 2             |                           |                      | 1       |   |                      | 4 |   |
|        Volume, performance and other, net of cost reductions |                      | 11                             |       |                           | (10           | )                              |                      | (6      | )      |                      | (5 | ) |
| Segment EBITDA – Quarter ended December 31, 2010                                     | $                         | 33                             |       | $                              | 17            |                           | $                         | 13      |   | $                         | 63 |   |
|                                                                                       |                      |                           |       |                           |          |                           |                      |    |   |                      |   |   |

|                                                                           | Three Months Ended December 31, |                           |
|--------------------------------------------------------------------------------|---------------------------------|--------------------------------|
|                                                                           | 2010                            |       | 2009 |   |
| OPERATING CASH FLOWS                                                           |                            |                           |   |   |   |   |
|        Loss from continuing operations           | $           | (5                             | ) | $     | (1 | ) |
|        Depreciation and amortization             |                            | 16                             |   |   | 18 |   |
|        Restructuring costs, net of payments      |                            | (1                             | ) |   | (3 | ) |
|        Pension and retiree medical expense       |                            | 18                             |   |   | 23 |   |
|        Pension and retiree medical contributions |                            | (17                            | ) |   | (19 | ) |
|        Increase in working capital               |                            | (141                           | ) |   | (69 | ) |
|        Changes in sale of receivables            |                            | 127                            |   |   | 55 |   |
|        Other, net                                |                            | (19                            | ) |   | 5 |   |
| Cash flows provided by (used for) continuing operations                        |                            | (22                            | ) |   | 9 |   |
| Cash flows provided by (used for) discontinued operations                      |                            | (27                            | ) |   | 18 |   |
| CASH PROVIDED BY (USED FOR) OPERATING ACTIVITIES                               | $                               | (49                            | ) | $ | 27 |   |
|                                                                           |                            |                           |   |   |   |   |

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| ARVINMERITOR, INC.                                                                             |
|------------------------------------------------------------------------------------------------|
|                                                                                           | Three Months Ended December 31, |   |
|                                                                                           | 2010 |       | 2009 |   |
| INVESTING CASH FLOWS                                                                           |   |   |   |   |   |   |
|        Capital expenditures                                      | $     | (19 | ) | $     | (13 | ) |
|        Other investing activities                                |   | 3 |   |   | 1 |   |
|        Net investing cash flows used for discontinued operations |   | (6 | ) |   | (4 | ) |
| CASH USED FOR INVESTING ACTIVITIES                                                             | $ | (22 | ) | $ | (16 | ) |
|                                                                                           |   |   |   |   |   |   |

|                                                                                           | Three Months Ended December 31, |                           |
|------------------------------------------------------------------------------------------------|---------------------------------|--------------------------------|
|                                                                                           | 2010                            |       | 2009 |   |
| FINANCING CASH FLOWS                                                                           |                            |                           |   |   |   |   |
|        Net change in debt                                        | $           | —                        |   | $     | 8 |   |
|        Proceeds from stock option exercises                      |                            | 2                              |   |   | — |   |
|        Net financing cash flows used for discontinued operations |                            | —                        |   |   | (10 | ) |
| CASH PROVIDED BY (USED FOR) FINANCING ACTIVITIES                                               | $                               | 2                              |   | $ | (2 | ) |
|                                                                                           |                            |                           |   |   |   |   |

|                                               | December 31,              |       | September 30, |                      |
|----------------------------------------------------|---------------------------|--------------------------------|---------------|---------------------------|
|                                               | 2010                      |                           | 2010          |                      |
| Fixed-rate debt securities                         | $     | 579                            |          | $     | 579 |   |
| Fixed-rate convertible notes                       |                      | 500                            |          |                      | 500 |   |
| Unamortized discount on convertible notes          |                      | (74                            | )             |                      | (77 | ) |
| Unamortized gain on interest rate swap termination |                      | 17                             |          |                      | 18 |   |
| Lines of credit and other                          |                      | 9                              |          |                      | 9 |   |
|        Total debt    | $                         | 1,031                          |          | $                         | 1,029 |   |
|                                               |                      |                           |          |                      |   |   |

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|                                                                                                                                             | Total                     |                           | Unused as of |                           |               |
|--------------------------------------------------------------------------------------------------------------------------------------------------|---------------------------|--------------------------------|--------------|--------------------------------|--------------------|
|                                                                                                                                             | Facility Size             |       | 12/31/10     |       | Current Expiration |
| On-balance sheet arrangements:                                                                                                                   |                      |                           |         |                           |               |   |   |
|        Revolving credit facility(1)                                                                                | $     | 539                            |         | $          | 526                |   | Various |
|        Committed U.S. accounts receivable securitization(2)                                                        |                      | 125                            |         |                           | 125                |   | October 2013 |
|               Total on-balance sheet arrangements                               |                      | 664                            |         |                           | 651                |   |   |
|                                                                                                                                             |
| Off-balance sheet arrangements:                                                                                                                  |                      |                           |         |                           |               |   |   |
|        Committed accounts receivable factoring programs(2)                                                         |                      | 375                            |         |                           | 122                |   | Various |
|        Other uncommitted factoring facilities(2)                                                                   |                      | 29                             |         |                           | 18                 |   | Various |
|               Total off-balance sheet arrangements                              |                      | 404                            |         |                           | 140                |   |   |
|                      Total available sources | $                         | 1,068                          |         | $                              | 791                |   |   |
|                                                                                                                                             |                      |                           |         |                           |               |   |   |

|       | (1)    |      | The availability under the revolving credit facility is subject to a collateral test as discussed under “Revolving Credit Facility” below. |
|--------------------------------|--------|--------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------|
|                           |   |
|                           | (2)    |                     | Availability subject to adequate eligible accounts receivable as described below.                                                                      |

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| Market Risk                       | Assuming a      |                           | Assuming a      |                           | Favorable /   |
|-----------------------------------|-----------------|--------------------------------|-----------------|--------------------------------|---------------|
|                              | 10% Increase    |                           | 10% Decrease    |                           | (Unfavorable) |
|                              | in Rates        |       | in Rates        |       | Impact on     |
| Foreign Currency Sensitivity:     |            |                           |            |                           |          |   |   |
| Forward contracts in USD(1)       | $               | (2.1                           | )               | $                              | 2.1           |   | Fair Value |
| Forward contracts in Euro(1)      |            | (4.4                           | )               |                           | 4.4           |   | Fair Value |
| Foreign currency denominated debt |            | 0.9                            |            |                           | (0.9          | ) | Fair Value |
|                              |
|                              | Assuming a 50   |                           | Assuming a 50   |                           | Favorable /   |
|                              | BPS Increase in |                           | BPS Decrease in |                           | (Unfavorable) |
| Interest Rate Sensitivity:        | Rates           |                           | Rates           |                           | Impact on     |
| Debt - fixed rate                 | $               | (46.4                          | )               | $                              | 49.2          |   | Fair Value |

|      | (1) |      | Includes only the risk related to the derivative instruments and does not include the risk related to the underlying exposure. The analysis assumes overall derivative instruments and debt levels remain unchanged for each hypothetical scenario |
|--------------------------|-----|--------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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| Item 6. Exhibits               |
|--------------------------------|
|                           |   |
|                           | 3-a |   | Restated Articles of Incorporation of ArvinMeritor, filed as Exhibit 4.01 to ArvinMeritor’s Registration Statement on Form S-4, as amended (Registration Statement No. 333-36448) ("Form S-4"), is incorporated by reference. |
|                           |   |   |   |
|                           | 3-b |   | By-laws of ArvinMeritor, filed as Exhibit 3 to ArvinMeritor's Quarterly Report on Form 10-Q for the quarterly period ended June 29, 2003 (File No. 1-15983), is incorporated by reference. |
|                           |   |   |   |
|                           | 10-a |   | Receivables Purchase Agreement dated as of October 29, 2010, by and among ArvinMeritor Mascot, LLC, Meritor Heavy Vehicle Braking Systems (USA), Inc., Meritor Heavy Vehicle Systems, LLC, Viking Asset Purchaser No 7 IC, an incorporated cell of Viking Global Finance ICC, an incorporated cell company incorporated under the laws of Jersey, as purchaser, and Citicorp Trustee Company Limited, as programme trustee, filed as Exhibit 10-c to ArvinMeritor’s Current report on Form 8-K dated October 29, 2010 and filed November 2, 2010, is incorporated herein by reference. |
|                           |   |
|                           | 10-b |   | First Amendment dated as of December 6, 2010 to Purchase and Sale Agreement dated as of August 3, 2010 among Meritor France (as Seller), ArvinMeritor, Inc. (as Seller Guarantor) and 81 Acquisition LLC (as Buyer), filed as Exhibit 10 to ArvinMeritor’s Form 8-K dated December 6, 2010 and filed December 8, 2010, is incorporated herein by reference. |
|                           |   |
|                           | 10-c |   | Second Amendment dated as of January 3, 2011 to Purchase and Sale Agreement dated as of August 3, 2010 among Meritor France (as Seller), ArvinMeritor, Inc. (as Seller Guarantor) and Inteva Products Holding Coöperatieve U.A., as assignee of 81 Acquisition LLC (as Buyer), as amended, filed as Exhibit 10 to ArvinMeritor’s Form 8-K dated and filed on January 3, 2011, is incorporated herein by reference. |
|                           |   |
|                           | 10-d |   | 2010 Long-term Incentive Plan, as Amended and Restated as of January 20, 2011* |
|                           |   |   |   |
|                           | 12 |   | Computation of ratio of earnings to fixed charges* |
|                           |   |   |   |
|       | 23 |       | Consent of Bates White LLC* |
|                           |   |   |   |
|                           | 31-a |   | Certification of the Chief Executive Officer pursuant to Rule 13a-14(a) under the Securities Exchange Act of 1934, as amended (Exchange Act)* |
|                           |   |   |   |
|                           | 31-b |   | Certification of the Chief Financial Officer pursuant to Rule 13a-14(a) under the Exchange Act* |
|                           |   |   |   |
|                           | 32-a |   | Certification of the Chief Executive Officer pursuant to Rule 13a-14(b) under the Exchange Act and 18 U.S.C. Section 1350* |
|                           |   |   |   |
|                           | 32-b |   | Certification of the Chief Financial Officer pursuant to Rule 13a-14(b) under the Exchange Act and 18 U.S.C. Section 1350* |
|                           |   |   |   |
|                           | 99-a |   | Credit Agreement dated as of November 18, 2010 among ArvinMeritor, Inc., Citicorp USA, Inc., as administrative agent and issuing bank, the other lenders party thereto and the Bank of New York Mellon, as paying agent, filed as Exhibit 1.1 to ArvinMeritor’s Form 8-K dated and filed on November 18, 2010, is incorporated herein by reference. |
|                           |   |
|                           | 99-b |   | Continuing Agreement for Standby Letters of Credit dated as of November 18, 2010 between ArvinMeritor, Inc. and Citibank, N.A. filed as Exhibit 1.2 to ArvinMeritor’s Form 8-K dated and filed on November 18, 2010, is incorporated herein by reference. |
|                           |   |
|                           | 99-c |   | First Amendment dated as of December 1, 2010 to Credit Agreement dated as of November 18, 2010 among ArvinMeritor, Inc., Citicorp USA, Inc., as administrative agent and issuing bank, the other lenders party thereto and the Bank of New York Mellon, as paying agent filed as exhibit 1.1 to ArvinMeritor’s Form 8-K dated and filed on December 1, 2010, is incorporated herein by reference. |
|                           |   |
|                           | 99-d |   | Second Amendment dated as of December 2, 2010 to Credit Agreement dated as of November 18, 2010 among ArvinMeritor, Inc., Citicorp USA, Inc., as administrative agent and issuing bank, the other lenders party thereto and the Bank of New York Mellon, as paying agent, filed as Exhibit 1.1 to ArvinMeritor’s Report on Form 8-K dated and filed on December 2, 2010, is incorporated herein by reference. |

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|                                            | ARVINMERITOR, INC. |
|-------------------------------------------------|--------------------|
|                                            |
|      Date: February 3, 2011 | By:                |        | /s/ | V. G. Baker, II |
|                                            |               |   |   | V. G. Baker, II |
|                                            |               |   |   | Senior Vice President and General Counsel |
|                                            |               |   |   | (For the registrant) |
|                                            |
|                                            |
|      Date: February 3, 2011 | By:                |   | /s/ | J.A. Craig |
|                                            |               |   |   | J.A. Craig |
|                                            |               |   |   | Senior Vice President and Chief Financial Officer |

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