Lear (LEA) Change in Accured Expenses (2024 - 2026)
Lear (LEA) recorded quarterly Change in Accured Expenses of -$221.6 million in Q2 2026, down 18566.67% quarter-over-quarter from $1.2 million in Q4 2025, and down 115.15% on a YoY basis from $1.5 billion in Q2 2025.
Lear (LEA) Change in Accured Expenses (2024 - 2026) Analysis & Trends
Lear's Change in Accured Expenses history runs 3 years deep, the most recent figure standing at -$221.6 million for Q2 2026.
- In Q2 2026, Change in Accured Expenses fell 115.15% year-over-year to -$221.6 million; the TTM figure through Apr 2026 stood at -$168.7 million (down 52.81% YoY), while the FY2025 annual figure was -$50.1 million, up 40.43% from the prior year.
- Change in Accured Expenses was -$221.6 million for Q2 2026 at Lear, down from $1.2 million in the prior quarter.
- In the past five years, Change in Accured Expenses ranged from a high of $60.5 million in Q2 2024 to a low of -$221.6 million in Q2 2026.
- Historically, Change in Accured Expenses has averaged -$39.5 million across 3 years, with a median of -$6.8 million in 2025.
- The sharpest annual moves came in 2025 and 2026: Change in Accured Expenses surged 101.01% in 2025, then plunged 115.15% in 2026.
- A 3-year view of Change in Accured Expenses shows it stood at -$119.0 million in 2024, then soared by 101.01% to $1.2 million in 2025, then slumped by 18566.67% to -$221.6 million in 2026.
- The last three Change in Accured Expenses figures came in at -$221.6 million (Q2 2026), $1.2 million (Q4 2025), and -$6.8 million (Q3 2025), per Business Quant data.
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change Accured Exp. (Qtr) |
|---|---|---|---|---|---|
| 1 | O Reilly Automotive | 76.00 Bn | 75.75 Bn | 2.35 Bn | - |
| 2 | Autozone | 51.46 Bn | 51.20 Bn | 2.52 Bn | 111.71 Mn |
| 3 | Modine Manufacturing | 15.07 Bn | 14.98 Bn | 186.10 Mn | - |
| 4 | Borgwarner | 14.88 Bn | 15.05 Bn | 677.00 Mn | - |
| 5 | Genuine Parts | 14.73 Bn | 14.25 Bn | 2.34 Bn | - |
| 6 | Aptiv | 13.96 Bn | 10.89 Bn | 920.00 Mn | -73.00 Mn |
| 7 | Aurora Innovation | 11.93 Bn | 10.71 Bn | -5.00 Mn | - |
| 8 | Magna International | 10.79 Bn | 9.60 Bn | 1.42 Bn | - |
| 9 | Allison Transmission Holdings | 10.06 Bn | 9.75 Bn | 406.00 Mn | - |
| 10 | Lear | 7.22 Bn | 6.52 Bn | 450.30 Mn | -221.60 Mn |
Historic Data
Download Data| Date | Value |
|---|---|
| Apr 4, 2026 | -221.60 Mn |
| Apr 4, 2026 | -221.60 Mn |
| Dec 31, 2025 | 1.20 Mn |
| Dec 31, 2025 | 1.20 Mn |
| Sep 27, 2025 | -6.80 Mn |
| Sep 27, 2025 | -6.80 Mn |
| Jun 28, 2025 | 58.50 Mn |
| Jun 28, 2025 | 58.50 Mn |
| Mar 29, 2025 | -103.00 Mn |
| Mar 29, 2025 | -103.00 Mn |
| Dec 31, 2024 | -119.00 Mn |
| Dec 31, 2024 | -119.00 Mn |
| Sep 28, 2024 | 51.10 Mn |
| Sep 28, 2024 | 51.10 Mn |
| Jun 29, 2024 | 60.50 Mn |
| Jun 29, 2024 | 60.50 Mn |
| Mar 30, 2024 | -76.70 Mn |
| Mar 30, 2024 | -76.70 Mn |