SARIMAX MODEL

[es2017]

Hi, everybody here..
I am confused about, how SARIMAX model work in EViews!!
* SARIMAX work in EViews as Regression with SARMA errors or not?

If SARIMAX work as Regression with SARMA errors, so SARIMAX equation in this case not correct!?
∅_P (z^(-1) ) Φ_P (z^(-s) ) ∇_s^D ∇^d y(t)= 〖 θ〗_q (z^(-1) ) Θ_Q (z^(-s) )ε(t)+η_r (z^(-1) )X(t)

Please, give me the right answer in this matter.
Regards.