Lear (LEA) Change in Accured Expenses (2024 - 2026)
Lear (LEA) posted quarterly Change in Accured Expenses of -$221.6 million for Q2 2026, down 115.15% year-over-year from $1.5 billion in Q2 2025, and down 18566.67% on a QoQ basis from $1.2 million in Q4 2025.
Lear (LEA) Change in Accured Expenses (2024 - 2026) Analysis & Trends
Lear (LEA) has reported Change in Accured Expenses for 3 consecutive years, with -$221.6 million the latest figure, recorded in 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 came in at -$221.6 million for Q2 2026 at Lear, 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.
- Across the five-year window, Change in Accured Expenses surged 101.01% in 2025 and sank 115.15% in 2026, its largest moves.
- Year by year, Change in Accured Expenses stood at -$119.0 million in 2024, then soared by 101.01% to $1.2 million in 2025, then tumbled by 18566.67% to -$221.6 million in 2026.
- According to Business Quant data, Change in Accured Expenses over the past three periods registered -$221.6 million, $1.2 million, and -$6.8 million for Q2 2026, Q4 2025, and Q3 2025 respectively.
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Advance Auto Parts | 65.13 Bn | 62.01 Bn | 869.00 Mn | -2.00 Mn |
| 2 | Autozone | 53.07 Bn | 52.82 Bn | 2.52 Bn | 111.71 Mn |
| 3 | Magna International | 17.54 Bn | 16.29 Bn | 1.42 Bn | - |
| 4 | Genuine Parts | 16.15 Bn | 15.67 Bn | 2.34 Bn | - |
| 5 | Aurora Innovation | 13.77 Bn | 12.55 Bn | -5.00 Mn | - |
| 6 | Borgwarner | 13.21 Bn | 13.37 Bn | 677.00 Mn | - |
| 7 | Aptiv | 12.84 Bn | 9.76 Bn | 920.00 Mn | -73.00 Mn |
| 8 | Autoliv | 8.73 Bn | 8.37 Bn | 526.00 Mn | -30.00 Mn |
| 9 | Modine Manufacturing | 8.68 Bn | 8.59 Bn | 186.10 Mn | - |
| 10 | Lear | 6.66 Bn | 5.96 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 |