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
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