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
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