Lear (LEA) Change in Accured Expenses (2024 - 2026)
Lear (LEA) posted quarterly Change in Accured Expenses of -$1.3 million for Q3 2026, down 102.22% year-over-year from $58.5 million in Q3 2025, and up 99.41% on a QoQ basis from -$221.6 million in Q2 2026.
Lear (LEA) Change in Accured Expenses (2024 - 2026) Analysis & Trends
Lear has reported Change in Accured Expenses for 3 years, with the latest figure at -$1.3 million in Q3 2026.
- Change in Accured Expenses for Q3 2026 came in at -$1.3 million, down 102.22% year-over-year; the trailing twelve-month figure through Jul 2026 was -$228.5 million (down 103.29% YoY), and the FY2025 annual result was -$50.1 million, up 40.43% from the prior year.
- Change in Accured Expenses grew to -$1.3 million in Q3 2026, from -$221.6 million in the prior quarter.
- Over five years, Change in Accured Expenses peaked at $60.5 million in Q2 2024 and troughed at -$221.6 million in Q2 2026.
- A 3-year average of -$35.7 million and a median of -$4.0 million in 2025 frame the typical range for Change in Accured Expenses.
- The widest annual swing landed in 2025, when Change in Accured Expenses surged 101.01%; it then tumbled 115.15% in 2026.
- A 3-year view of Change in Accured Expenses shows it stood at -$119.0 million in 2024, then surged by 101.01% to $1.2 million in 2025, then tumbled by 208.33% to -$1.3 million in 2026.
- Per Business Quant data, the three most recent Change in Accured Expenses figures were -$1.3 million in Q3 2026, -$221.6 million in Q2 2026, and $1.2 million in Q4 2025.
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | O Reilly Automotive | 73.55 Bn | 73.29 Bn | 2.52 Bn | - |
| 2 | Autozone | 48.72 Bn | 48.46 Bn | 2.52 Bn | 111.71 Mn |
| 3 | Magna International | 20.02 Bn | 18.59 Bn | 1.61 Bn | - |
| 4 | Genuine Parts | 18.44 Bn | 17.88 Bn | 2.47 Bn | - |
| 5 | Borgwarner | 13.74 Bn | 11.29 Bn | 721.00 Mn | - |
| 6 | Allison Transmission Holdings | 11.11 Bn | 10.71 Bn | 515.00 Mn | - |
| 7 | Modine Manufacturing | 10.43 Bn | 10.36 Bn | - | - |
| 8 | Aptiv | 10.21 Bn | 9.45 Bn | 775.00 Mn | -63.00 Mn |
| 9 | Autoliv | 9.27 Bn | 8.90 Bn | 509.00 Mn | 106.00 Mn |
| 10 | Lear | 6.46 Bn | 5.46 Bn | 470.30 Mn | -1.30 Mn |
Historic Data
Download Data| Date | Value |
|---|---|
| Jul 4, 2026 | -1.30 Mn |
| Jul 4, 2026 | -1.30 Mn |
| 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 |