Lear LEA
NYSE LEA
$128.54 +3.11 (+2.48%)
At close: Aug 21, 2026 · 4:00 PM EDT

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
DateValue
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