Growth Metrics

Lear (LEA) Change in Accured Expenses (2024 - 2026)

Lear's quarterly Change in Accured Expenses came in at -$221.6 million in Q2 2026, down 115.15% year-on-year from $1.5 billion in Q2 2025, and down 18566.67% quarter-over-quarter from $1.2 million in Q4 2025.

Lear has reported Change in Accured Expenses for 3 years, with the latest figure at -$221.6 million in Q2 2026.

  • For the quarter ending Q2 2026, Change in Accured Expenses fell 115.15% year-over-year to -$221.6 million; the trailing twelve-month figure through Apr 2026 stood at -$168.7 million (down 52.81% YoY), and the FY2025 full-year result was -$50.1 million, up 40.43% from the prior year.
  • Change in Accured Expenses for Q2 2026 stood at -$221.6 million, down from $1.2 million in the prior quarter.
  • The five-year high for Change in Accured Expenses was $60.5 million in Q2 2024, with the low at -$221.6 million in Q2 2026.
  • Average Change in Accured Expenses over 3 years is -$39.5 million, with a median of -$6.8 million recorded in 2025.
  • Year-over-year, Change in Accured Expenses jumped 101.01% in 2025 and plunged 115.15% in 2026.
  • Tracing LEA's Change in Accured Expenses over 3 years: stood at -$119.0 million in 2024, then jumped by 101.01% to $1.2 million in 2025, then sank 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 in Accured Expenses (Qtr)
1 O Reilly Automotive 77.46 Bn 77.21 Bn 2.35 Bn -
2 Autozone 56.88 Bn 56.59 Bn 2.24 Bn -7.73 Mn
3 Genuine Parts 13.45 Bn 12.97 Bn 2.34 Bn -
4 Modine Manufacturing 13.16 Bn 13.07 Bn 186.10 Mn -
5 Borgwarner 13.07 Bn 13.23 Bn 677.00 Mn -
6 Aptiv 11.89 Bn 8.82 Bn 920.00 Mn -73.00 Mn
7 Magna International 10.79 Bn 9.60 Bn 1.42 Bn -
8 Allison Transmission Holdings 9.02 Bn 8.71 Bn 406.00 Mn -
9 Autoliv 9.01 Bn 8.66 Bn 526.00 Mn -30.00 Mn
10 Lear 7.04 Bn 6.34 Bn 450.30 Mn -221.60 Mn

Historic Data

Download Data 🔒
DateValue
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