View Filing Data

$ 967.9

$ 1,094.1

3,105.5

2,471.7

1,008.6

853.7

725.6

960.1

5,807.6

5,379.6

1,772.5

1,624.7

1,054.8

726.2

1,190.5

1,419.7

4,017.8

3,770.6

9,825.4

9,150.2

2,752.0

2,525.3

1,409.2

1,188.8

13.7

243.7

4,174.9

3,957.8

1,969.1

1,475.0

703.1

688.1

Preferred stock, 100,000,000 shares authorized (including 10,896,250 Series A convertible preferred stock authorized); no shares outstanding

2,672.2

2,163.1

EQUITY:

0.0

Common stock, $0.01 par value, 300,000,000 shares authorized; 80,563,291 shares issued as of June 27, 2015 and December 31, 2014

0.8

Additional paid-in capital

1,421.6

1,475.2

Common stock held in treasury, 3,860,586 and 2,541,306 shares as of June 27, 2015 and December 31, 2014, respectively, at cost

(373.3)

(176.9)

Retained earnings

2,450.5

2,161.7

Accumulated other comprehensive loss

(600.2)

(502.0)

2,899.4

2,958.8

78.9

70.5

2,978.3

3,029.3

Cash Flows from Operating Activities:

$ 9,825.4

$ 9,150.2

[1]	Unaudited.

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 27, 2015	Dec. 31, 2014
Preferred stock, shares authorized	100,000,000	100,000,000
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares issued	80,563,291	80,563,291
Common stock held in treasury, shares	3,860,586	2,541,306
Series A convertible preferred stock
Preferred stock, shares authorized	10,896,250	10,896,250

Condensed Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended				6 Months Ended
	Jun. 27, 2015	Mar. 28, 2015	Jun. 28, 2014	Mar. 29, 2014	Jun. 27, 2015	Jun. 28, 2014
Income Statement [Abstract]
Net sales	$ 4,635.1		$ 4,585.1		$ 9,156.5	$ 8,944.9
Cost of sales	4,184.9		4,206.0		8,280.6	8,205.3
Selling, general and administrative expenses	151.5		138.0		303.2	274.7
Amortization of intangible assets	13.2		8.3		26.5	16.8
Interest expense	20.5		14.6		44.9	31.4
Other expense, net	8.7		16.8		38.7	46.0
Consolidated income before provision for income taxes and equity in net income of affiliates	256.3		201.4		462.6	370.7
Provision for income taxes	71.9		52.8		134.8	105.5
Equity in net income of affiliates	(8.5)		(9.2)		(21.8)	(21.2)
Consolidated net income	192.9		157.8		349.6	286.4
Less: Net income attributable to noncontrolling interests	11.0		9.3		20.4	15.9
Net income attributable to Lear	$ 181.9		$ 148.5		$ 329.2	$ 270.5
Basic net income per share attributable to Lear (in dollars per share)	$ 2.35		$ 1.84		$ 4.23	$ 3.34
Diluted net income per share attributable to Lear (in dollars per share)	2.33		1.81		4.19	3.28
Cash dividends declared per share (in dollars per share)	$ 0.25	$ 0.25	$ 0.2	$ 0.20	$ 0.50	$ 0.40
Average common shares outstanding (in shares)	77,478,053		80,920,465		77,855,641	80,996,837
Average diluted shares outstanding (in shares)	78,076,247		81,940,772		78,566,649	82,344,306
Consolidated comprehensive income (Note 13)	$ 222.5		$ 163.5		$ 251.3	$ 281.3
Less: Comprehensive income attributable to noncontrolling interests	11.0		9.0		20.3	13.8
Comprehensive income attributable to Lear	$ 211.5		$ 154.5		$ 231.0	$ 267.5

Condensed Consolidated Statements of Cash Flows - USD ($)
$ in Millions

6 Months Ended

Jun. 27, 2015

Jun. 28, 2014

Consolidated net income

$ 349.6

$ 286.4

Adjustments to reconcile consolidated net income to net cash provided by operating activities:

Net change in recoverable customer engineering, development and tooling

169.4

152.7

(21.9)

14.8

Net change in working capital items (see below)

(157.9)

(322.9)

Net cash provided by operating activities

68.8

44.0

408.0

175.0

Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2)

(212.9)

(189.1)

(465.3)

0.0

8.3

(14.9)

(669.9)

(204.0)

0.0

325.0

Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 8)

500.0

0.0

(5.0)

(327.1)

0.0

(3.8)

(234.8)

(156.0)

(41.1)

(33.6)

(11.9)

(6.8)

Net cash provided by (used in) financing activities

(48.6)

(38.2)

158.6

(240.5)

(22.9)

(3.1)

Cash and Cash Equivalents as of Beginning of Period

(126.2)

(272.6)

1,094.1

1,137.7

967.9

^[1]

865.1

Changes in Working Capital Items:

(578.0)

(793.9)

Accounts payable (including $45.7 million of cash paid in 2015 in conjunction with the acquisition of Eagle Ottawa to settle pre-existing accounts payable)

(25.2)

(62.7)

241.8

392.8

Accrued liabilities and other

203.5

140.9

Net change in working capital items

(157.9)

(322.9)

Supplementary Disclosure:

Cash paid for interest

35.9

36.5

Cash paid for income taxes, net of refunds received

109.7

94.9

Cash restricted for use — acquisition of Eagle Ottawa

(350.0)

0.0

Cash restricted for use — repurchase of senior notes

$ (250.0)

$ 0.0

[1]	Unaudited.

Condensed Consolidated Statements of Cash Flows (Parenthetical) $ in Millions	6 Months Ended
	Jun. 27, 2015 USD ($)
Statement of Cash Flows [Abstract]
Restricted cash disbursed for acquisition of Eagle Ottawa	$ 350.0
Restricted cash disbursements for repurchase of senior notes	250.0
Cash paid in conjunction with Eagle Ottawa acquisition to settle pre-existing accounts payable	$ 45.7

Basis of Presentation	6 Months Ended
Basis of Presentation	Jun. 27, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Lear Corporation ("Lear," and together with its consolidated subsidiaries, the "Company") and its affiliates design and manufacture automotive seating and electrical distribution systems and related components. The Company’s main customers are automotive original equipment manufacturers. The Company operates facilities worldwide. The accompanying condensed consolidated financial statements include the accounts of Lear, a Delaware corporation, and the wholly owned and less than wholly owned subsidiaries controlled by Lear. In addition, Lear consolidates all entities, including variable interest entities, in which it has a controlling financial interest. Investments in affiliates in which Lear does not have control, but does have the ability to exercise significant influence over operating and financial policies, are accounted for under the equity method. The Company’s annual financial results are reported on a calendar year basis, and quarterly interim results are reported using a thirteen week reporting calendar. Certain amounts in the prior period’s financial statements have been reclassified to conform to the presentation used in the quarter ended June 27, 2015. Cost of Sales and Selling, General and Administrative Expenses Cost of sales includes material, labor and overhead costs associated with the manufacture and distribution of the Company’s products. Distribution costs include inbound freight costs, purchasing and receiving costs, inspection costs, warehousing costs and other costs of the Company’s distribution network. Selling, general and administrative expenses include selling, engineering and development and administrative costs not directly associated with the manufacture and distribution of the Company’s products.

Acquisition

6 Months Ended

Jun. 27, 2015

Business Combinations [Abstract]

Acquisition

On January 5, 2015, the Company completed the acquisition of 100% of the outstanding equity interests of Everett Smith Group, Ltd., the parent company of Eagle Ottawa, LLC ("Eagle Ottawa"). Eagle Ottawa is a leading provider of leather for the automotive industry, with annual sales of approximately $1 billion, including annual sales to Lear of approximately $200 million. The purchase price of $835.4 million (net of purchase price adjustments received in the second quarter of 2015 of $8.0 million) consists of cash paid of $815.3 million, net of cash acquired, and contingent consideration of $20.1 million. In addition, the Company incurred transaction costs related to advisory services of $8.6 million for the six months ended June 27, 2015, which have been expensed as incurred and are recorded in selling, general and administrative expenses. The acquisition was financed with $350 million of restricted cash proceeds from the Company's offering of $650 million in aggregate principal amount of senior unsecured notes due 2025 at a stated coupon rate of 5.25% in November 2014 and borrowings under a $500 million delayed-draw term loan facility ("Term Loan Facility") established in November 2014 under the Company's amended and restated senior secured credit agreement (the "Credit Agreement") (see Note 8, "Debt").

The Eagle Ottawa acquisition was accounted for as a business combination, and accordingly, the assets acquired and liabilities assumed are included in the accompanying condensed consolidated balance sheet as of June 27, 2015. The operating results and cash flows of Eagle Ottawa are included in the accompanying condensed consolidated financial statements from the date of acquisition and in the Company's seating segment. The preliminary purchase price and related allocation are shown below (in millions):



Purchase price paid, net of cash acquired	$	815.3
Contingent consideration	20.1
Net purchase price	$	835.4

Property, plant and equipment	$	141.4
Other assets purchased and liabilities assumed, net	136.2
Goodwill	346.5
Intangible assets	211.3
Preliminary purchase price allocation	$	835.4

Contingent consideration represents the discounted value of estimated amounts due to the seller pending the resolution of certain tax matters. The undiscounted value of estimated contingent consideration is $23.1 million.

Recognized goodwill is attributable to the assembled workforce, expected synergies and other intangible assets that do not qualify for separate recognition.

Intangible assets consist of amounts recognized for the fair value of customer-based assets and were based on an independent appraisal. Customer-based assets include Eagle Ottawa's established relationships with its customers and the ability of these customers to generate future economic profits for the Company. It is currently estimated that these intangible assets have a weighted average useful life of approximately ten years.

The purchase price and related allocation are preliminary and will be revised as a result of adjustments made to the purchase price, additional information obtained regarding liabilities assumed, including, but not limited to, contingent liabilities, and revisions of provisional estimates of fair values related to certain tax attributes.

As of the acquisition date, the Company had amounts payable to Eagle Ottawa of $45.7 million for purchases of raw materials. As a result of the acquisition, these amounts payable were effectively settled at carrying value, which approximated fair value. The purchase price paid to the former owner excludes cash paid to settle this pre-existing relationship.

The proforma effects of this acquisition would not materially impact the Company's reported results for any period presented.

For further information on acquired assets measured at fair value, see Note 16, "Financial Instruments."

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Restructuring and Related Activities [Abstract]

Restructuring

6 Months Ended

Jun. 27, 2015

Restructuring

Restructuring costs include employee termination benefits, fixed asset impairment charges and contract termination costs, as well as other incremental costs resulting from the restructuring actions. These incremental costs principally include equipment and personnel relocation costs. The Company also incurs incremental manufacturing inefficiency costs at the operating locations impacted by the restructuring actions during the related restructuring implementation period. Restructuring costs are recognized in the Company’s consolidated financial statements in accordance with accounting principles generally accepted in the United States ("GAAP"). Generally, charges are recorded as restructuring actions are approved and/or implemented.

In the first half of 2015, the Company recorded charges of $56.8 million in connection with its restructuring actions. These charges consist of $44.8 million recorded as cost of sales and $12.0 million recorded as selling, general and administrative expenses. The restructuring charges consist of employee termination benefits of $44.4 million, fixed asset impairment charges of $1.6 million, pension benefit plan curtailment charges of $7.7 million and other contract termination costs of $1.4 million, as well as other related costs of $1.7 million. Employee termination benefits were recorded based on existing union and employee contracts, statutory requirements, completed negotiations and Company policy. Fixed asset impairment charges relate to the disposal of buildings, leasehold improvements and machinery and/or equipment with carrying values of $1.6 million in excess of related estimated fair values. The Company expects to incur approximately $28.1 million of additional restructuring costs related to activities initiated as of June 27, 2015, and expects that the components of such costs will be consistent with its historical experience. Any future restructuring actions will depend upon market conditions, customer actions and other factors.

A summary of 2015 activity, excluding pension benefit plan curtailment charges of $7.7 million, is shown below (in millions):



					Utilization
	Accrual as of January 1, 2015		2015 Charges		Cash			Non-cash			Accrual as of June 27, 2015
Employee termination benefits	$	45.1	$	44.4	$	(18.4	)	$	—		$	71.1
Asset impairment charges	—		1.6		—			(1.6		)	—
Contract termination costs	5.1		1.4		(1.1		)	—			5.4
Other related costs	—		1.7		(1.7		)	—			—
Total	$	50.2	$	49.1	$	(21.2	)	$	(1.6	)	$	76.5

Inventories

6 Months Ended

Jun. 27, 2015

Inventory Disclosure [Abstract]

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Inventories are stated at the lower of cost or market. Cost is determined using the first-in, first-out method. Finished goods and work-in-process inventories include material, labor and manufacturing overhead costs. A summary of inventories is shown below (in millions):



	June 27, 2015		December 31, 2014
Raw materials	$	769.2	$	668.3
Work-in-process	105.6		45.6
Finished goods	133.8		139.8
Inventories	$	1,008.6	$	853.7

Pre-Production Costs Related to Long-Term Supply Agreements

6 Months Ended

Jun. 27, 2015

Pre-Production Costs Related to Long-Term Supply Agreements

The Company incurs pre-production engineering and development ("E&D") and tooling costs related to the products produced for its customers under long-term supply agreements. The Company expenses all pre-production E&D costs for which reimbursement is not contractually guaranteed by the customer. In addition, the Company expenses all pre-production tooling costs related to customer-owned tools for which reimbursement is not contractually guaranteed by the customer or for which the Company does not have a non-cancelable right to use the tooling. During the first six months of 2015 and 2014, the Company capitalized $99.5 million and $103.6 million, respectively, of pre-production E&D costs for which reimbursement is contractually guaranteed by the customer. During the first six months of 2015 and 2014, the Company also capitalized $68.2 million and $91.5 million, respectively, of pre-production tooling costs related to customer-owned tools for which reimbursement is contractually guaranteed by the customer or for which the Company has a non-cancelable right to use the tooling. These amounts are included in other current and long-term assets in the accompanying condensed consolidated balance sheets. During the first six months of 2015 and 2014, the Company collected $142.0 million and $202.6 million, respectively, of cash related to E&D and tooling costs.

The classification of recoverable customer E&D and tooling costs related to long-term supply agreements is shown below (in millions):



	June 27, 2015		December 31, 2014
Current	$	134.2	$	121.1
Long-term	51.2		47.6
Recoverable customer E&D and tooling	$	185.4	$	168.7

Long-Term Assets

6 Months Ended

Jun. 27, 2015

Property, Plant and Equipment [Abstract]

Long-Term Assets

Property, Plant and Equipment

Property, plant and equipment is stated at cost. Costs associated with the repair and maintenance of the Company’s property, plant and equipment are expensed as incurred. Costs associated with improvements which extend the life, increase the capacity or improve the efficiency or safety of the Company’s property, plant and equipment are capitalized and depreciated over the remaining useful life of the related asset. Depreciable property is depreciated over the estimated useful lives of the assets, using principally the straight-line method.

A summary of property, plant and equipment is shown below (in millions):



	June 27, 2015			December 31, 2014
Land	$	116.8		$	105.2
Buildings and improvements	559.6			523.5
Machinery and equipment	2,009.4			1,847.0
Construction in progress	202.2			186.9
Total property, plant and equipment	2,888.0			2,662.6
Less – accumulated depreciation	(1,115.5		)	(1,037.9		)
Property, plant and equipment, net	$	1,772.5		$	1,624.7

Depreciation expense was $71.7 million and $69.9 million for the three months ended June 27, 2015 and June 28, 2014, respectively, and $142.9 million and $135.9 million for the six months ended June 27, 2015 and June 28, 2014, respectively.

The Company monitors its long-lived assets for impairment indicators on an ongoing basis in accordance with GAAP. If impairment indicators exist, the Company performs the required impairment analysis by comparing the undiscounted cash flows expected to be generated from the long-lived assets to the related net book values. If the net book value exceeds the undiscounted cash flows, an impairment loss is measured and recognized. The Company does not believe that there were any indicators that would have resulted in long-lived asset impairment charges as of June 27, 2015. The Company will, however, continue to assess the impact of any significant industry events and long-term automotive production estimates on the realization of its long-lived assets.

In the first six months of 2015 and 2014, the Company recognized fixed asset impairment charges of $1.6 million and $0.1 million, in conjunction with its restructuring actions (Note 3, "Restructuring"), as well as additional fixed asset impairment charges of $0.5 million in the first six months of 2015.

Goodwill

6 Months Ended

Jun. 27, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Compensation and Retirement Disclosure [Abstract]

A summary of the changes in the carrying amount of goodwill, all of which relates to the seating segment, for the six months ended June 27, 2015, is shown below (in millions):



Balance as of January 1, 2015	$	726.2
Acquisition	346.5
Foreign currency translation and other	(17.9		)
Balance as of June 27, 2015	$	1,054.8

Goodwill is not amortized but is tested for impairment on at least an annual basis. Impairment testing is required more often than annually if an event or circumstance indicates that an impairment is more likely than not to have occurred. In conducting its annual impairment testing, the Company may first perform a qualitative assessment of whether it is more likely than not that a reporting unit’s fair value is less than its carrying amount. If not, no further goodwill impairment testing is required. If it is more likely than not that a reporting unit’s fair value is less than its carrying amount, or if the Company elects not to perform a qualitative assessment of a reporting unit, the Company then compares the fair value of the reporting unit to the related net book value. If the net book value of a reporting unit exceeds its fair value, an impairment loss is measured and recognized. The Company conducts its annual impairment testing as of the first day of its fourth quarter.

The Company does not believe that there were any indicators that would have resulted in goodwill impairment charges as of June 27, 2015. The Company will, however, continue to assess the impact of significant events or circumstances on its recorded goodwill.

Debt

6 Months Ended

Jun. 27, 2015

Debt Disclosure [Abstract]

Debt

A summary of long-term debt and the related weighted average interest rates is shown below (in millions):



	June 27, 2015				December 31, 2014
	Long-Term Debt			Weighted Average Interest Rate	Long-Term Debt			Weighted Average Interest Rate
Credit Agreement — Term Loan Facility	$	500.0		1.67%	$	—		N/A
8.125% Senior Notes due 2020	—			N/A	243.7			8.25%
4.75% Senior Notes due 2023	500.0			4.75%	500.0			4.75%
5.375% Senior Notes due 2024	325.0			5.375%	325.0			5.375%
5.25% Senior Notes due 2025	650.0			5.25%	650.0			5.25%
Other	7.8			N/A	—			N/A
	1,982.8				1,718.7
Less — Current portion	(13.7		)		(243.7		)
Long-term debt	$	1,969.1			$	1,475.0

Senior Notes

As of June 27, 2015, the Company’s senior notes consist of $500 million in aggregate principal amount of senior unsecured notes due 2023 at a stated coupon rate of 4.75% (the "2023 Notes"), $325 million in aggregate principal amount of senior unsecured notes due 2024 at a stated coupon rate of 5.375% (the "2024 Notes") and $650 million in aggregate principal amount of senior unsecured notes due 2025 at a stated coupon rate of 5.25% (the "2025 Notes" and together with the 2023 Notes and 2024 Notes, the "Notes").

2023 Notes

The 2023 Notes were issued in January 2013 and mature on January 15, 2023. Interest is payable on January 15 and July 15 of each year.

2024 Notes

The 2024 Notes were issued in March 2014 and mature on March 15, 2024. Interest is payable on March 15 and September 15 of each year. The proceeds from the offering of $325 million, net of related issuance costs of $3.8 million and together with existing cash on hand, were used to redeem the remaining outstanding aggregate principal amount of the Company’s 7.875% senior unsecured notes due 2018 ($280 million) and to redeem 10% of the original aggregate principal amount at maturity of the senior unsecured notes due 2020 (the "2020 Notes") ($35 million) at stated redemption prices, plus accrued and unpaid interest to the respective redemption dates. In connection with these transactions, the Company paid an aggregate of $327.1 million and recognized losses of $17.5 million on the extinguishment of debt in the first quarter of 2014.

2025 Notes

The 2025 Notes were issued in November 2014 and mature on January 15, 2025. Interest is payable on January 15 and July 15 of each year. Of the $650 million of proceeds from the offering, net of related issuance costs of $8.4 million, $250 million was restricted for the redemption of the remaining outstanding aggregate principal amount of the 2020 Notes ($245 million) and $350 million was restricted to finance, in part, the acquisition of Eagle Ottawa (see Note 2, "Acquisitions"). Cash proceeds restricted for redemption of the 2020 Notes and the acquisition of Eagle Ottawa were recorded in other current assets and other long-term assets, respectively, in the accompanying condensed consolidated balance sheet as of December 31, 2014. In January 2015, the Company acquired Eagle Ottawa and used $350 million of restricted cash proceeds from the offering of the 2025 Notes, along with $500 million in borrowings under the Term Loan Facility (see "— Credit Agreement" below), to finance the acquisition. In March 2015, the Company redeemed the 2020 Notes at a price equal to 104.063% of the principal amount thereof, plus accrued and unpaid interest to the redemption date. In connection with this transaction, the Company paid $255.0 million, including $250 million of restricted cash proceeds from the offering of the 2025 Notes, and recognized a loss of $14.3 million on the extinguishment of debt in the first quarter of 2015. The use of restricted cash for the acquisition of Eagle Ottawa and the redemption of the 2020 Notes is reflected as non-cash investing and financing activities, respectively, in the accompanying condensed consolidated statement of cash flows for the six months ended June 27, 2015. The remaining proceeds of the 2025 Notes were used for general corporate purposes, including the payment of fees and expenses associated with the acquisition of Eagle Ottawa and related financing transactions.

Guarantees

The Notes are senior unsecured obligations. The Company’s obligations under the Notes are fully and unconditionally guaranteed, jointly and severally, on a senior unsecured basis by certain domestic subsidiaries, which are directly or indirectly 100% owned by Lear. See Note 18, "Supplemental Guarantor Condensed Consolidating Financial Statements."

Covenants

Subject to certain exceptions, the indentures governing the Notes contain restrictive covenants that, among other things, limit the ability of the Company to: (i) create or permit certain liens and (ii) consolidate or merge or sell all or substantially all of the Company’s assets. The indentures governing the Notes also provide for customary events of default. In addition, the indentures governing the 2023 Notes and 2024 Notes limit the ability of the Company to enter into sale and leaseback transactions.

As of June 27, 2015, the Company was in compliance with all covenants under the indentures governing the Notes.

Credit Agreement

In November 2014, the Company amended and restated its Credit Agreement to, among other things, increase the borrowing capacity of the revolving credit facility (the "Revolving Credit Facility") from $1.0 billion to $1.25 billion, extend the maturity date from January 30, 2018 to November 14, 2019, and establish the $500 million Term Loan Facility, which matures on January 5, 2020. As of June 27, 2015 and December 31, 2014, there were no borrowings outstanding under the Revolving Credit Facility. In January 2015, the Company borrowed $500 million under the Term Loan Facility to finance, in part, the acquisition of Eagle Ottawa.

Advances under the Revolving Credit Facility generally bear interest at a variable rate per annum equal to (i) the Eurocurrency Rate (as defined) plus an adjustable margin of 1.0% to 2.25% based on the Company’s corporate rating (1.50% as of June 27, 2015), payable on the last day of each applicable interest period but in no event less frequently than quarterly, or (ii) the Adjusted Base Rate (as defined) plus an adjustable margin of 0.0% to 1.25% based on the Company’s corporate rating (0.50% as of June 27, 2015), payable quarterly. A facility fee, which ranges from 0.25% to 0.50% of the total amount committed under the Revolving Credit Facility, is payable quarterly.

Loans under the Term Loan Facility generally bear interest at a variable rate per annum equal to (i) the Eurocurrency Rate (as defined) plus an adjustable margin of 1.25% to 2.25% based on the Company's corporate rating (1.50% as of June 27, 2015), payable on the last day of each applicable interest period but in no event less frequently than quarterly, or (ii) the Adjusted Base Rate (as defined) plus an adjustable margin of 0.25% to 1.25% based on the Company's corporate rating (0.50% as of June 27, 2015), payable quarterly.

The Company’s obligations under the Credit Agreement are secured on a first priority basis by a lien on substantially all of the U.S. assets of the Company and its domestic subsidiaries, as well as 100% of the stock of the Company’s domestic subsidiaries and 65% of the stock of certain of the Company’s foreign subsidiaries. In addition, obligations under the Revolving Credit Facility are guaranteed, jointly and severally, on a first priority basis, by certain domestic subsidiaries, which are directly or indirectly 100% owned by Lear. See Note 18, "Supplemental Guarantor Condensed Consolidating Financial Statements."

The Credit Agreement contains various customary representations, warranties and covenants by the Company, including, without limitation, (i) covenants regarding maximum leverage and minimum interest coverage, (ii) limitations on fundamental changes involving the Company or its subsidiaries and (iii) limitations on indebtedness, liens, investments and restricted payments. As of June 27, 2015, the Company was in compliance with all covenants under the Credit Agreement.

Other

As of June 27, 2015, other long-term debt consists of amounts outstanding under capital leases.

For further information on the Notes and the Credit Agreement, see Note 6, "Debt," to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014.

Pension and Other Postretirement Benefit Plans

6 Months Ended

Jun. 27, 2015

Pension and Other Postretirement Benefit Plans

Net Periodic Pension and Other Postretirement Benefit Cost (Credit)

The components of the Company’s net periodic pension benefit cost (credit) are shown below (in millions):



	Three Months Ended												Six Months Ended
	June 27, 2015						June 28, 2014						June 27, 2015						June 28, 2014
	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Service cost	$	1.2		$	2.5		$	0.9		$	2.1		$	2.4		$	4.6		$	1.8		$	4.3
Interest cost	7.2			5.0			7.1			5.2			14.3			8.9			14.2			10.3
Expected return on plan assets	(9.9		)	(8.1		)	(9.5		)	(6.8		)	(19.7		)	(14.0		)	(19.0		)	(13.5		)
Amortization of actuarial (gain) loss	0.7			1.2			—			0.3			1.3			2.3			(0.1		)	0.6
Curtailment loss	—			7.7			—			—			—			7.7			—			—
Settlement loss	—			—			—			—			0.1			—			0.1			—
Net periodic benefit cost (credit)	$	(0.8	)	$	8.3		$	(1.5	)	$	0.8		$	(1.6	)	$	9.5		$	(3.0	)	$	1.7

For the three and six months ended June 27, 2015, the Company recognized pension benefit curtailment losses of $7.7 million related to its restructuring actions.

The components of the Company’s net periodic other postretirement benefit cost are shown below (in millions):



	Three Months Ended												Six Months Ended
	June 27, 2015						June 28, 2014						June 27, 2015						June 28, 2014
	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Service cost	$	—		$	0.3		$	—		$	0.2		$	0.1		$	0.5		$	0.1		$	0.4
Interest cost	0.8			0.4			1.0			0.5			1.5			0.8			2.0			1.0
Amortization of actuarial (gain) loss	(0.3		)	0.1			(0.2		)	0.1			(0.6		)	0.3			(0.4		)	0.1
Amortization of prior service credit	—			(0.1		)	—			(0.1		)	—			(0.2		)	—			(0.2		)
Special termination benefits	—			—			—			—			—			—			—			0.2
Net periodic benefit cost	$	0.5		$	0.7		$	0.8		$	0.7		$	1.0		$	1.4		$	1.7		$	1.5

Contributions

Employer contributions to the Company’s domestic and foreign pension plans for the six months ended June 27, 2015, were $14.9 million. The Company expects contributions to its domestic and foreign pension plans of approximately $20 million in 2015. The Company may elect to make contributions in excess of minimum funding requirements in response to investment performance or changes in interest rates or when the Company believes that it is financially advantageous to do so and based on its other cash requirements.

Employer contributions to the Company’s defined contribution retirement program for its salaried employees, determined as a percentage of each covered employee’s eligible compensation, for the six months ended June 27, 2015, were $10.9 million. The Company expects total contributions of approximately $19 million to this program in 2015.

Other Expense, Net

6 Months Ended

Jun. 27, 2015

Other Income and Expenses [Abstract]

Other Expense, Net

Other expense, net includes non-income related taxes, foreign exchange gains and losses, gains and losses related to certain derivative instruments and hedging activities, gains and losses on the extinguishment of debt, gains and losses on the disposal of fixed assets and other miscellaneous income and expense. A summary of other expense, net is shown below (in millions):



	Three Months Ended						Six Months Ended
	June 27, 2015			June 28, 2014			June 27, 2015			June 28, 2014
Other expense	$	9.0		$	17.4		$	41.2		$	46.8
Other income	(0.3		)	(0.6		)	(2.5		)	(0.8		)
Other expense, net	$	8.7		$	16.8		$	38.7		$	46.0

For the six months ended June 27, 2015 and June 28, 2014, other expense includes losses on the extinguishment of debt of $14.3 million and $17.5 million, respectively (see Note 8, "Debt").

For the three and six months ended June 27, 2015, other expense includes net foreign currency transaction losses of $2.6 million and $14.3 million, respectively. For the three and six months ended June 28, 2014, other expense includes net foreign currency transaction losses of $5.6 million and $12.0 million, respectively.

Income Taxes	6 Months Ended
Income Taxes	Jun. 27, 2015
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The provision for income taxes was $71.9 million in the second quarter of 2015, representing an effective tax rate of 28.1% on pretax income before equity in net income of affiliates of $256.3 million, as compared to $52.8 million in the second quarter of 2014, representing an effective tax rate of 26.2% on pretax income before equity in net income of affiliates of $201.4 million. The provision for income taxes was $134.8 million for the six months ended June 27, 2015, representing an effective tax rate of 29.1% on pretax income before equity in net income of affiliates of $462.6 million, as compared to $105.5 million for the six months ended June 28, 2014, representing an effective tax rate of 28.5% on pretax income before equity in net income of affiliates of $370.7 million. In the first six months of 2015 and 2014, the provision for income taxes was primarily impacted by the level and mix of earnings among tax jurisdictions. The provision was also impacted by a portion of the Company’s restructuring charges and other expenses, for which no tax benefit was provided as the charges were incurred in certain countries for which no tax benefit is likely to be realized due to a history of operating losses in those countries. In the first six months of 2015, the Company recognized net tax benefits of $29.8 million related to restructuring charges, debt redemption costs, acquisition costs and various other items. In the first six months of 2014, the Company recognized net tax benefits of $22.1 million related to restructuring charges, debt redemption costs and various other items and net tax benefits of $11.3 million primarily related to reductions in tax reserves due to tax audit settlements. Excluding these items, the effective tax rate in the first six months of 2015 and 2014 approximated the U.S. federal statutory income tax rate of 35% adjusted for income taxes on foreign earnings, losses and remittances, valuation allowances, tax credits, income tax incentives and other permanent items. The Company’s current and future provision for income taxes is impacted by the initial recognition of and changes in valuation allowances in certain countries. The Company intends to maintain these allowances until it is more likely than not that the deferred tax assets will be realized. The Company’s future provision for income taxes will include no tax benefit with respect to losses incurred and, except for certain jurisdictions, no tax expense with respect to income generated in these countries until the respective valuation allowances are eliminated. Accordingly, income taxes are impacted by changes in valuation allowances and the mix of earnings among jurisdictions. The Company evaluates the realizability of its deferred tax assets on a quarterly basis. In completing this evaluation, the Company considers all available evidence in order to determine whether, based on the weight of the evidence, a valuation allowance for its deferred tax assets is necessary. Such evidence includes historical results, future reversals of existing taxable temporary differences and expectations for future taxable income (exclusive of the reversal of temporary differences and carryforwards), as well as the implementation of feasible and prudent tax planning strategies. If, based on the weight of the evidence, it is more likely than not that all or a portion of the Company’s deferred tax assets will not be realized, a valuation allowance is recorded. If operating results improve or decline on a continual basis in a particular jurisdiction, the Company’s decision regarding the need for a valuation allowance could change, resulting in either the initial recognition or reversal of a valuation allowance in that jurisdiction, which could have a significant impact on income tax expense in the period recognized and subsequent periods. For further information, see Note 7, "Income Taxes," to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014.

Net Income Per Share Attributable to Lear

6 Months Ended

Jun. 27, 2015

Earnings Per Share [Abstract]

Net Income Per Share Attributable to Lear

Basic net income per share attributable to Lear is computed by dividing net income attributable to Lear by the average number of common shares outstanding during the period. Common shares issuable upon the satisfaction of certain conditions pursuant to a contractual agreement are considered common shares outstanding and are included in the computation of basic net income per share attributable to Lear.

Diluted net income per share attributable to Lear is computed using the treasury stock method by dividing net income attributable to Lear by the average number of common shares outstanding, including the dilutive effect of common stock equivalents using the average share price during the period.

A summary of information used to compute basic and diluted net income per share attributable to Lear is shown below (in millions, except share and per share data):



	Three Months Ended				Six Months Ended
	June 27, 2015		June 28, 2014		June 27, 2015		June 28, 2014
Net income attributable to Lear	$	181.9	$	148.5	$	329.2	$	270.5

Average common shares outstanding	77,478,053		80,920,465		77,855,641		80,996,837
Dilutive effect of common stock equivalents	598,194		1,020,307		711,008		1,347,469
Average diluted shares outstanding	78,076,247		81,940,772		78,566,649		82,344,306

Basic net income per share attributable to Lear	$	2.35	$	1.84	$	4.23	$	3.34

Diluted net income per share attributable to Lear	$	2.33	$	1.81	$	4.19	$	3.28

Comprehensive Income and Equity

6 Months Ended

Jun. 27, 2015

Equity [Abstract]

Comprehensive Income and Equity

Comprehensive Income

Comprehensive income is defined as all changes in the Company’s net assets except changes resulting from transactions with stockholders. It differs from net income in that certain items recorded in equity are included in comprehensive income.

A summary of comprehensive income and reconciliations of equity, Lear Corporation stockholders’ equity and noncontrolling interests for the three and six months ended June 27, 2015, are shown below (in millions):



	Three Months Ended June 27, 2015									Six Months Ended June 27, 2015
	Equity			Lear Corporation Stockholders' Equity			Non- controlling Interests			Equity			Lear Corporation Stockholders' Equity			Non- controlling Interests
Beginning equity balance	$	2,891.8		$	2,812.1		$	79.7		$	3,029.3		$	2,958.8		$	70.5
Stock-based compensation transactions	18.3			18.3			—			(15.2		)	(15.2		)	—
Repurchase of common stock	(122.4		)	(122.4		)	—			(234.8		)	(234.8		)	—
Dividends declared to Lear Corporation stockholders	(20.1		)	(20.1		)	—			(40.4		)	(40.4		)	—
Dividends paid to noncontrolling interests	(11.8		)	—			(11.8		)	(11.9		)	—			(11.9		)
Comprehensive income:
Net income	192.9			181.9			11.0			349.6			329.2			20.4
Other comprehensive income (loss), net of tax:
Defined benefit plan adjustments	2.3			2.3			—			10.0			10.0			—
Derivative instruments and hedging activities	(3.9		)	(3.9		)	—			1.8			1.8			—
Foreign currency translation adjustments	31.2			31.2			—			(110.1		)	(110.0		)	(0.1		)
Other comprehensive income (loss)	29.6			29.6			—			(98.3		)	(98.2		)	(0.1		)
Comprehensive income	222.5			211.5			11.0			251.3			231.0			20.3
Ending equity balance	$	2,978.3		$	2,899.4		$	78.9		$	2,978.3		$	2,899.4		$	78.9

A summary of changes, net of tax, in accumulated other comprehensive loss for the three and six months ended June 27, 2015, is shown below (in millions):



	Three Months Ended June 27, 2015			Six Months Ended June 27, 2015
Defined benefit plan adjustments:
Balance at beginning of period	$	(211.5	)	$	(219.2	)
Reclassification adjustments (net of tax expense of $0.5 million and $0.9 million for the three and six months ended June 27, 2015, respectively)	1.1			2.3
Other comprehensive income recognized during the period (net of tax expense of $1.1 million for the three and six months ended June 27, 2015)	1.2			7.7
Balance at end of period	$	(209.2	)	$	(209.2	)

Derivative instruments and hedging activities:
Balance at beginning of period	$	(27.5	)	$	(33.2	)
Reclassification adjustments (net of tax expense of $1.9 million and $3.2 million for the three and six months ended June 27, 2015, respectively)	5.3			8.7
Other comprehensive income recognized during the period (net of tax benefit of $3.6 million and $2.5 million for the three and six months ended June 27, 2015, respectively)	(9.2		)	(6.9		)
Balance at end of period	$	(31.4	)	$	(31.4	)

Foreign currency translation adjustments:
Balance at beginning of period	$	(390.8	)	$	(249.6	)
Other comprehensive loss recognized during the period (net of tax expense (benefit) of $0.1 million and ($4.0) million for the three and six months ended June 27, 2015, respectively)	31.2			(110.0		)
Balance at end of period	$	(359.6	)	$	(359.6	)

Other comprehensive loss related to the Company’s defined benefit plans includes pretax reclassification adjustments of $1.6 million and $3.2 million for the three and six months ended June 27, 2015, respectively. See Note 9, "Pension and Other Postretirement Benefit Plans." Other comprehensive loss related to the Company’s derivative instruments and hedging activities includes pretax reclassification adjustments of $7.2 million and $11.9 million for the three and six months ended June 27, 2015, respectively. See Note 16, "Financial Instruments."

For the three months ended June 27, 2015, foreign currency translation adjustments are related primarily to the strengthening of the Euro relative to the U.S. dollar and include pretax gains related to intercompany transactions for which settlement is not planned or anticipated in the foreseeable future of $2.8 million. For the six months ended June 27, 2015, foreign currency translation adjustments are related primarily to the weakening of the Euro relative to the U.S. dollar and include pretax losses related to intercompany transactions for which settlement is not planned or anticipated in the foreseeable future of $10.6 million.

A summary of comprehensive income and reconciliations of equity, Lear Corporation stockholders’ equity and noncontrolling interests for the three and six months ended June 28, 2014, are shown below (in millions):



	Three Months Ended June 28, 2014									Six Months Ended June 28, 2014
	Equity			Lear Corporation Stockholders' Equity			Non- controlling Interests			Equity			Lear Corporation Stockholders' Equity			Non- controlling Interests
Beginning equity balance	$	3,242.5		$	3,142.3		$	100.2		$	3,149.5		$	3,045.9		$	103.6
Stock-based compensation transactions	16.3			16.3			—			16.6			16.6			—
Repurchase of common stock	(156.0		)	(156.0		)	—			(156.0		)	(156.0		)	—
Dividends declared to Lear Corporation stockholders	(16.7		)	(16.7		)	—			(33.9		)	(33.9		)	—
Dividends paid to noncontrolling interests	(1.0		)	—			(1.0		)	(6.8		)	—			(6.8		)
Acquisition of noncontrolling interests	(15.9		)	5.4			(21.3		)	(18.0		)	5.7			(23.7		)
Sale of controlling interest	(11.5		)	—			(11.5		)	(11.5		)	—			(11.5		)
Comprehensive income:
Net income	157.8			148.5			9.3			286.4			270.5			15.9
Other comprehensive income (loss), net of tax:
Defined benefit plan adjustments	0.1			0.1			—			0.1			0.1			—
Derivative instruments and hedging activities	2.8			2.8			—			4.7			4.7			—
Foreign currency translation adjustments	2.8			3.1			(0.3		)	(9.9		)	(7.8		)	(2.1		)
Other comprehensive income (loss)	5.7			6.0			(0.3		)	(5.1		)	(3.0		)	(2.1		)
Comprehensive income	163.5			154.5			9.0			281.3			267.5			13.8
Ending equity balance	$	3,221.2		$	3,145.8		$	75.4		$	3,221.2		$	3,145.8		$	75.4

A summary of changes, net of tax, in accumulated other comprehensive loss for the three and six months ended June 28, 2014, is shown below (in millions):



	Three Months Ended June 28, 2014			Six Months Ended June 28, 2014
Defined benefit plan adjustments:
Balance at beginning of period	$	(104.5	)	$	(104.5	)
Reclassification adjustments (net of tax impact of $— million for the three and six months ended June 28, 2014)	0.1			0.1
Balance at end of period	$	(104.4	)	$	(104.4	)

Derivative instruments and hedging activities:
Balance at beginning of period	$	(3.4	)	$	(5.3	)
Reclassification adjustments (net of tax benefit of $0.9 million and $1.2 million for the three and six months ended June 28, 2014, respectively)	(2.5		)	(3.3		)
Other comprehensive income recognized during the period (net of tax expense of $1.9 million and $2.9 million for the three and six months ended June 28, 2014, respectively)	5.3			8.0
Balance at end of period	$	(0.6	)	$	(0.6	)

Foreign currency translation adjustments:
Balance at beginning of period	$	(67.2	)	$	(56.3	)
Other comprehensive loss recognized during the period (net of tax benefit of $0.3 million for the three and six months ended June 28, 2014)	3.1			(7.8		)
Balance at end of period	$	(64.1	)	$	(64.1	)

Other comprehensive income related to the Company’s defined benefit plans includes pretax reclassification adjustments of $0.1 million for the three and six months ended June 28, 2014. See Note 9, "Pension and Other Postretirement Benefit Plans." Other comprehensive loss related to the Company’s derivative instruments and hedging activities includes pretax reclassification adjustments of ($3.5) million and ($4.5) million for the three and six months ended June 28, 2014, respectively. See Note 16, "Financial Instruments."

For the three and six months ended June 28, 2014, foreign currency translation adjustments are related primarily to the Chinese renminbi and the Brazilian real and include pretax losses related to intercompany transactions for which settlement is not planned or anticipated in the foreseeable future of $1.2 million and $0.7 million, respectively.

Lear Corporation Stockholders’ Equity

Common Stock Share Repurchase Program

In February 2015, the Company's Board of Directors authorized a $661 million increase to the existing common stock share repurchase program to provide for aggregate repurchases of $1 billion and extended the term of the program to December 31, 2017. In the first half of 2015, the Company paid $234.8 million in aggregate for repurchases of its common stock (2,096,173 shares at an average purchase price of $112.02 per share, excluding commissions). As of the date of this Report, the Company has a remaining repurchase authorization of $765.2 million under its ongoing common stock share repurchase program. The Company may implement these share repurchases through a variety of methods, including, but not limited to, open market purchases, accelerated stock repurchase programs and structured repurchase transactions. The extent to which the Company will repurchase its outstanding common stock and the timing of such repurchases will depend upon its financial condition, prevailing market conditions, alternative uses of capital and other factors. In addition, the Company’s Credit Agreement places certain limitations on the Company’s ability to repurchase its common stock.

Since the first quarter of 2011, the Company's Board of Directors has authorized $2.9 billion in share repurchases under its common stock share repurchase program. As of the date of this Report, the Company has paid $2.1 billion in aggregate for repurchases of its outstanding common stock, at an average price of $65.15 per share excluding commissions and related fees, since the first quarter of 2011.

In addition to shares repurchased under the Company’s common stock share repurchase program described in the preceding paragraphs, the Company classified shares withheld from the settlement of the Company’s restricted stock unit and performance share awards to cover minimum tax withholding requirements as common stock held in treasury in the accompanying condensed consolidated balance sheets as of June 27, 2015 and December 31, 2014.

Quarterly Dividend

In the first six months of 2015 and 2014, the Company’s Board of Directors declared quarterly cash dividends of $0.25 and $0.20 per share of common stock, respectively. In the first half of 2015, declared dividends totaled $40.4 million, and dividends paid totaled $41.1 million. In the first half of 2014, declared dividends totaled $33.9 million and dividends paid totaled $33.6 million. Dividends payable on common shares to be distributed under the Company’s stock-based compensation program and common shares contemplated as part of the Company’s emergence from Chapter 11 bankruptcy proceedings will be paid when such common shares are distributed.

Noncontrolling Interests

In the first half of 2014, the Company acquired noncontrolling interests in certain of its consolidated subsidiaries.

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Commitments and Contingencies Disclosure [Abstract]

Legal and Other Contingencies

6 Months Ended

Jun. 27, 2015

Legal and Other Contingencies

As of June 27, 2015 and December 31, 2014, the Company had recorded reserves for pending legal disputes, including commercial disputes and other matters, of $11.2 million and $11.9 million, respectively. Such reserves reflect amounts recognized in accordance with GAAP and typically exclude the cost of legal representation. Product liability and warranty reserves are recorded separately from legal reserves, as described below.

Beginning on October 5, 2011, several plaintiffs filed putative class action complaints in several United States federal district courts against the Company and several other global suppliers of automotive wire harnesses alleging violations of federal and state antitrust and related laws. Plaintiffs purport to be direct and indirect purchasers of automotive wire harnesses supplied by the Company and/or the other defendants during the relevant period. The complaints allege that the defendants conspired to fix prices at which automotive wire harnesses were sold and that this had an anticompetitive effect upon interstate commerce in the United States. The complaints further allege that defendants fraudulently concealed their alleged conspiracy. The plaintiffs in these proceedings seek injunctive relief and recovery of an unspecified amount of damages, as well as costs and expenses relating to the proceedings, including attorneys' fees. On February 7, 2012, the Judicial Panel on Multidistrict Litigation entered an order transferring and coordinating the various civil actions (the "Consolidated Cases"), for pretrial purposes, into one proceeding in the United States District Court for the Eastern District of Michigan (the "District Court").

In order to avoid the costs and distraction of continuing to litigate the Consolidated Cases, the Company entered into settlement agreements with the plaintiffs in the Consolidated Cases on May 5, 2014 (the "Settlement Agreements"), under which the class plaintiffs in the Consolidated Cases will release the Company from all claims, demands, actions, suits and causes of action. The Settlement Agreements contain no admission by the Company of any wrongdoing, and the Company maintains that it violated no laws in connection with these matters. Because the conduct alleged by the class plaintiffs overwhelmingly relates to periods prior to the Company’s emergence from bankruptcy proceedings in 2009, the Settlement Agreements provide that the aggregate settlement amount of $8.75 million will consist of $370,263 in cash contributed by the Company with the remainder paid in outstanding common stock and warrants of the Company held in the bankruptcy reserve established under the Company’s plan of reorganization.

The Settlement Agreements were approved by the United States Bankruptcy Court for the Southern District of New York on May 27, 2014, and preliminarily approved, on the record in open court, by the District Court on July 1, 2014. The Settlement Agreement between the Company and the class of direct purchasers received the final approval of the District Court on December 3, 2014. The Settlement Agreements between the Company and the classes of indirect purchasers remain subject to the final approval of the District Court, which will be decided following the provision of notice to purported class members and hearings, with respect to each class, to confirm the fairness of the settlement.

Commercial Disputes

The Company is involved from time to time in legal proceedings and claims, including, without limitation, commercial or contractual disputes with its customers, suppliers and competitors. These disputes vary in nature and are usually resolved by negotiations between the parties.

Product Liability and Warranty Matters

In the event that use of the Company’s products results in, or is alleged to result in, bodily injury and/or property damage or other losses, the Company may be subject to product liability lawsuits and other claims. Such lawsuits generally seek compensatory damages, punitive damages and attorneys’ fees and costs. In addition, if any of the Company’s products are, or are alleged to be, defective, the Company may be required or requested by its customers to participate in a recall or other corrective action involving such products. Certain of the Company’s customers have asserted claims against the Company for costs related to recalls or other corrective actions involving its products. The Company can provide no assurances that it will not experience material claims in the future or that it will not incur significant costs to defend such claims.

To a lesser extent, the Company is a party to agreements with certain of its customers, whereby these customers may pursue claims against the Company for contribution of all or a portion of the amounts sought in connection with product liability and warranty claims.

In certain instances, allegedly defective products may be supplied by Tier 2 suppliers. The Company may seek recovery from its suppliers of materials or services included within the Company’s products that are associated with product liability and warranty claims. The Company carries insurance for certain legal matters, including product liability claims, but such coverage may be limited. The Company does not maintain insurance for product warranty or recall matters. Future dispositions with respect to the Company’s product liability claims that were subject to compromise under the Chapter 11 bankruptcy proceedings will be satisfied out of a common stock and warrant reserve established for that purpose.

The Company records product warranty reserves when liability is probable and related amounts are reasonably estimable.

A summary of the changes in reserves for product liability and warranty claims for the six months ended June 27, 2015, is shown below (in millions):



Balance as of January 1, 2015	$	28.9
Expense, net (including changes in estimates)	7.6
Settlements	(3.2		)
Foreign currency translation and other	(0.7		)
Balance as of June 27, 2015	$	32.6

Environmental Matters

The Company is subject to local, state, federal and foreign laws, regulations and ordinances which govern activities or operations that may have adverse environmental effects and which impose liability for clean-up costs resulting from past spills, disposals or other releases of hazardous wastes and environmental compliance. The Company’s policy is to comply with all applicable environmental laws and to maintain an environmental management program based on ISO 14001 to ensure compliance with this standard. However, the Company currently is, has been and in the future may become the subject of formal or informal enforcement actions or procedures.

The Company has been named as a potentially responsible party at several third-party landfill sites and is engaged in the cleanup of hazardous waste at certain sites owned, leased or operated by the Company, including several properties acquired in its 1999 acquisition of UT Automotive, Inc. ("UT Automotive"). Certain present and former properties of UT Automotive are subject to environmental liabilities that may be significant. The Company obtained agreements and indemnities with respect to certain environmental liabilities from United Technologies Corporation ("UTC") in connection with the Company’s acquisition of UT Automotive. UTC manages and directly funds these environmental liabilities pursuant to its agreements and indemnities with the Company.

As of June 27, 2015 and December 31, 2014, the Company had recorded environmental reserves of $9.1 million and $4.8 million, respectively. The Company does not believe that the environmental liabilities associated with its current and former properties will have a material adverse impact on its business, financial condition, results of operations or cash flows; however, no assurances can be given in this regard.

Other Matters

The Company is involved from time to time in various other legal proceedings and claims, including, without limitation, intellectual property matters, tax claims and employment matters. Although the outcome of any legal matter cannot be predicted with certainty, the Company does not believe that any of the other legal proceedings or claims in which the Company is currently involved, either individually or in the aggregate, will have a material adverse impact on its business, financial condition, results of operations or cash flows. However, no assurances can be given in this regard.

Although the Company records reserves for legal disputes, product liability and warranty claims and environmental and other matters in accordance with GAAP, the ultimate outcomes of these matters are inherently uncertain. Actual results may differ significantly from current estimates.

Segment Reporting

6 Months Ended

Jun. 27, 2015

Segment Reporting [Abstract]

Segment Reporting

The Company has two reportable operating segments: seating, which includes seats and related components, such as seat structures and mechanisms, seat covers and surface materials such as fabric and leather, seat foam and headrests, and electrical, which includes electrical distribution systems for both traditional powertrain vehicles, as well as high-power for hybrid and electric vehicles. Key components of the Company’s electrical business include wiring harnesses, terminals and connectors, junction boxes, battery chargers, electronic control modules and wireless control devices. The other category includes unallocated costs related to corporate headquarters, regional headquarters and the elimination of intercompany activities, none of which meets the requirements for being classified as an operating segment.

The Company evaluates the performance of its operating segments based primarily on (i) revenues from external customers, (ii) pretax income before equity in net income of affiliates, interest expense and other expense, ("segment earnings") and (iii) cash flows, being defined as segment earnings less capital expenditures plus depreciation and amortization. A summary of revenues from external customers and other financial information by reportable operating segment is shown below (in millions):



	Three Months Ended June 27, 2015
	Seating		Electrical		Other			Consolidated
Revenues from external customers	$	3,577.7	$	1,057.4	$	—		$	4,635.1
Segment earnings ⁽¹⁾	214.5		141.9		(70.9		)	285.5
Depreciation and amortization	58.6		24.1		2.2			84.9
Capital expenditures	85.4		23.5		5.2			114.1
Total assets	6,302.5		1,657.7		1,865.2			9,825.4



	Three Months Ended June 28, 2014
	Seating		Electrical		Other			Consolidated
Revenues from external customers	$	3,443.6	$	1,141.5	$	—		$	4,585.1
Segment earnings ⁽¹⁾	164.2		138.3		(69.7		)	232.8
Depreciation and amortization	50.4		25.9		1.9			78.2
Capital expenditures	55.6		35.7		1.3			92.6
Total assets	5,415.4		1,797.5		1,748.9			8,961.8



	Six Months Ended June 27, 2015
	Seating		Electrical		Other			Consolidated
Revenues from external customers	$	7,062.7	$	2,093.8	$	—		$	9,156.5
Segment earnings ⁽¹⁾	410.6		278.9		(143.3		)	546.2
Depreciation and amortization	116.9		48.2		4.3			169.4
Capital expenditures	156.9		48.8		7.2			212.9
Total assets	6,302.5		1,657.7		1,865.2			9,825.4



	Six Months Ended June 28, 2014
	Seating		Electrical		Other			Consolidated
Revenues from external customers	$	6,669.5	$	2,275.4	$	—		$	8,944.9
Segment earnings ⁽¹⁾	316.4		276.6		(144.9		)	448.1
Depreciation and amortization	97.9		50.9		3.9			152.7
Capital expenditures	129.5		57.4		2.2			189.1
Total assets	5,415.4		1,797.5		1,748.9			8,961.8


⁽¹⁾	See definition above.

For the three months ended June 27, 2015, segment earnings include restructuring charges of $36.7 million, $5.1 million and $7.7 million in the seating and electrical segments and in the other category, respectively. For the six months ended June 27, 2015, segment earnings include restructuring charges of $43.0 million, $6.0 million and $7.8 million in the seating and electrical segments and in the other category, respectively. For the three months ended June 28, 2014, segment earnings include restructuring charges of $30.4 million, $3.8 million and $7.1 million in the seating and electrical segments and in the other category, respectively. For the six months ended June 28, 2014, segment earnings include restructuring charges of $51.8 million, $4.8 million and $9.0 million in the seating and electrical segments and in the other category, respectively. See Note 3, "Restructuring."

A reconciliation of segment earnings to consolidated income before provision for income taxes and equity in net income of affiliates is shown below (in millions):



	Three Months Ended				Six Months Ended
	June 27, 2015		June 28, 2014		June 27, 2015		June 28, 2014
Segment earnings	$	285.5	$	232.8	$	546.2	$	448.1
Interest expense	20.5		14.6		44.9		31.4
Other expense, net	8.7		16.8		38.7		46.0
Consolidated income before provision for income taxes and equity in net income of affiliates	$	256.3	$	201.4	$	462.6	$	370.7

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Financial Instruments

6 Months Ended

Jun. 27, 2015

Fair Value Disclosures [Abstract]

Financial Instruments

Debt Instruments

The carrying values of the Company’s debt instruments vary from their fair values. The fair values were determined by reference to the quoted market prices of these securities (Level 2 input based on the GAAP fair value hierarchy). As of June 27, 2015, the aggregate carrying value of the Company’s Notes and Term Loan Facility was $1,975.0 million, as compared to an estimated aggregate fair value of $1,972.4 million. As of December 31, 2014, the aggregate carrying value of the Company's Notes was $1,718.7 million, as compared to an estimated aggregate fair value of $1,749.3 million.

Accounts Receivable Factoring

In the fourth quarter of 2014, one of the Company's European subsidiaries entered into an uncommitted factoring agreement, which provides for aggregate purchases of specified customer accounts of up to €200 million. As of June 27, 2015, there were no factored receivables outstanding. The Company cannot provide any assurances that this factoring facility will be available or utilized in the future.

Derivative Instruments and Hedging Activities

The Company has used derivative financial instruments, including forwards, futures, options, swaps and other derivative contracts to reduce the effects of fluctuations in foreign exchange rates, interest rates and commodity prices and the resulting variability of the Company’s operating results. The Company is not a party to leveraged derivatives. The Company’s derivative financial instruments are subject to master netting arrangements that provide for the net settlement of contracts, by counterparty, in the event of default or termination. On the date that a derivative contract is entered into, the Company designates the derivative as either (1) a hedge of the exposure to changes in the fair value of a recognized asset or liability or of an unrecognized firm commitment (a fair value hedge), (2) a hedge of the exposure of a forecasted transaction or of the variability in the cash flows of a recognized asset or liability (a cash flow hedge) or (3) a hedge of a net investment in a foreign operation (a net investment hedge).

Foreign Exchange

The Company uses forwards, swaps and other derivative contracts to reduce the effects of fluctuations in foreign exchange rates on known foreign currency exposures. Gains and losses on the derivative instruments are intended to offset gains and losses on the hedged transaction in an effort to reduce exposure to fluctuations in foreign exchange rates. The principal currencies hedged by the Company include the Mexican peso, various European currencies, the Canadian dollar, the Thai baht and the Chinese renminbi. As of June 27, 2015 and December 31, 2014, contracts designated as cash flow hedges with $968.9 million and $1,160.9 million, respectively, of notional amount were outstanding with maturities of less than eighteen months. As of June 27, 2015 and December 31, 2014, the fair value of these contracts was approximately ($35.0) million and ($37.7) million, respectively. As of June 27, 2015 and December 31, 2014, other foreign currency derivative contracts that did not qualify for hedge accounting with $493.2 million and $170.1 million, respectively, of notional amount were outstanding. These foreign currency derivative contracts consist principally of hedges of cash transactions of up to twelve months, hedges of intercompany loans and hedges of certain other balance sheet exposures. As of June 27, 2015 and December 31, 2014, the fair value of these contracts was approximately $3.0 million and $1.1 million, respectively.

The fair value of outstanding foreign currency derivative contracts and the related classification in the accompanying condensed consolidated balance sheets as of June 27, 2015 and December 31, 2014, are shown below (in millions):



	June 27, 2015			December 31, 2014
Contracts qualifying for hedge accounting:
Other current assets	$	11.6		$	6.8
Other long-term assets	0.2			0.1
Other current liabilities	(37.8		)	(38.5		)
Other long-term liabilities	(9.0		)	(6.1		)
	(35.0		)	(37.7		)
Contracts not qualifying for hedge accounting:
Other current assets	4.0			2.1
Other current liabilities	(1.0		)	(1.0		)
	3.0			1.1
	$	(32.0	)	$	(36.6	)

Pretax amounts related to foreign currency derivative contracts that were recognized in and reclassified from accumulated other comprehensive loss are shown below (in millions):



	Three Months Ended						Six Months Ended
	June 27, 2015			June 28, 2014			June 27, 2015			June 28, 2014
Contracts qualifying for hedge accounting:
(Losses) gains recognized in accumulated other comprehensive loss	$	(12.6	)	$	7.3		$	(9.2	)	$	10.5
Losses (gains) reclassified from accumulated other comprehensive loss	7.2			(3.5		)	11.9			(4.5		)
Comprehensive income (loss)	$	(5.4	)	$	3.8		$	2.7		$	6.0

For the three and six months ended June 27, 2015, net sales includes gains of $0.6 million and $1.0 million, respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts. For the three and six months ended June 27, 2015, cost of sales includes losses of $7.8 million and $12.9 million, respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts. For the three and six months ended June 28, 2014, net sales includes gains of $0.2 million and $0.6 million, respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts. For the three and six months ended June 28, 2014, cost of sales includes gains of $3.3 million and $3.9 million, respectively, reclassified from accumulated other comprehensive loss related to foreign currency derivative contracts.

Interest Rate

Historically, the Company used interest rate swap and other derivative contracts to manage its exposure to fluctuations in interest rates. As of June 27, 2015 and December 31, 2014, there were no interest rate contracts outstanding. The Company will continue to evaluate, and may use, derivative financial instruments, including forwards, futures, options, swaps and other derivative contracts to manage its exposures to fluctuations in interest rates in the future.

Commodity Prices

Historically, the Company used commodity swap and other derivative contracts to reduce its exposure to fluctuations in certain commodity prices. These derivative instruments were utilized to hedge forecasted inventory purchases, and to the extent that they met hedge accounting criteria, they were accounted for as cash flow hedges. Commodity swap contracts that were not accounted for as cash flow hedges were marked to market with changes in fair value recognized immediately in the accompanying condensed consolidated statements of comprehensive income. As of June 27, 2015 and December 31, 2014, there were no commodity swap contracts outstanding.

As of June 27, 2015 and December 31, 2014, pretax net losses of approximately $35.0 million and $37.7 million, respectively, related to the Company’s derivative instruments and hedging activities were recorded in accumulated other comprehensive loss. During the next twelve month period, the Company expects to reclassify into earnings net losses of approximately $26.3 million recorded in accumulated other comprehensive loss as of June 27, 2015. Such losses will be reclassified at the time that the underlying hedged transactions are realized. During the three and six months ended June 27, 2015 and June 28, 2014, amounts recognized in the accompanying condensed consolidated statements of comprehensive income related to changes in the fair value of cash flow and fair value hedges excluded from the Company’s effectiveness assessments and the ineffective portion of changes in the fair value of cash flow and fair value hedges were not material.

Fair Value Measurements

GAAP provides that fair value is an exit price, defined as a market-based measurement that represents the amount that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants. Fair value measurements are based on one or more of the following three valuation techniques:



Market:		This approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities.
Income:		This approach uses valuation techniques to convert future amounts to a single present value amount based on current market expectations.
Cost:		This approach is based on the amount that would be required to replace the service capacity of an asset (replacement cost).

Further, GAAP prioritizes the inputs and assumptions used in the valuation techniques described above into a three-tier fair value hierarchy as follows:



Level 1:		Observable inputs, such as quoted market prices in active markets for identical assets or liabilities that are accessible at the measurement date.
Level 2:		Inputs, other than quoted market prices included in Level 1, that are observable either directly or indirectly for the asset or liability.
Level 3:		Unobservable inputs that reflect the entity’s own assumptions about the exit price of the asset or liability. Unobservable inputs may be used if there is little or no market data for the asset or liability at the measurement date.

The Company discloses fair value measurements and the related valuation techniques and fair value hierarchy level for its assets and liabilities that are measured or disclosed at fair value.

Items Measured at Fair Value on a Recurring Basis

Fair value measurements and the related valuation techniques and fair value hierarchy level for the Company’s assets and liabilities measured at fair value on a recurring basis as of June 27, 2015 and December 31, 2014, are shown below (in millions):



	June 27, 2015
	Frequency	Asset (Liability)			Valuation Technique	Level 1		Level 2			Level 3
Foreign currency derivative contracts, net	Recurring	$	(32.0	)	Market/ Income	$	—	$	(32.0	)	$	—



	December 31, 2014
	Frequency	Asset (Liability)			Valuation Technique	Level 1		Level 2			Level 3
Foreign currency derivative contracts, net	Recurring	$	(36.6	)	Market/ Income	$	—	$	(36.6	)	$	—

The Company determines the fair value of its derivative contracts using quoted market prices to calculate the forward values and then discounts such forward values to the present value. The discount rates used are based on quoted bank deposit or swap interest rates. If a derivative contract is in a net liability position, the Company adjusts these discount rates, if required, by an estimate of the credit spread that would be applied by market participants purchasing these contracts from the Company’s counterparties. To estimate this credit spread, the Company uses significant assumptions and factors other than quoted market rates, which would result in the classification of its derivative liabilities within Level 3 of the fair value hierarchy. As of June 27, 2015 and December 31, 2014, there were no derivative contracts that were classified within Level 3 of the fair value hierarchy. In addition, there were no transfers in or out of Level 3 of the fair value hierarchy during the second quarter of 2015.

Items Measured at Fair Value on a Non-Recurring Basis

The Company measures certain assets and liabilities at fair value on a non-recurring basis, which are not included in the table above. As these non-recurring fair value measurements are generally determined using unobservable inputs, these fair value measurements are classified within Level 3 of the fair value hierarchy. As a result of the acquisition of Eagle Ottawa in 2015, Level 3 fair value estimates related to property, plant and equipment of $141.4 million, intangible assets of $211.3 million and contingent consideration of $20.1 million were recorded in the accompanying condensed consolidated balance sheet as of June 27, 2015 (see Note 2, "Acquisition"). Fair value estimates of property, plant and equipment were based on independent appraisals, giving consideration to the highest and best use of the assets. Key assumptions used in the appraisals were based on a combination of market and cost approaches, as appropriate. Fair value estimates of customer-based intangible assets were based on the present value of future earnings attributable to the asset group after recognition of required returns to other contributory assets. Fair value estimates of contingent consideration were based on an income approach. As of December 31, 2014, there were no significant assets or liabilities measured at fair value on a non-recurring basis.

For further information on assets measured at fair value on a non-recurring basis, see Note 2, "Acquisition," and Note 3, "Restructuring."

Accounting Pronouncements	6 Months Ended
Accounting Pronouncements	Jun. 27, 2015
Accounting Changes and Error Corrections [Abstract]
Accounting Pronouncements	Accounting Pronouncements Discontinued Operations The FASB issued ASU 2014-08, "Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity," which amends ASC 205, "Presentation of Financial Statements," and ASC 360, "Property, Plant and Equipment." This ASU changes the criteria for determining which disposals can be presented as a discontinued operation and modifies existing disclosure requirements. The provisions of this update were effective as of January 1, 2015, and the effects of adoption were not significant. Revenue Recognition The FASB issued ASU 2014-09, "Revenue from Contracts with Customers (Topic 606)," which amends existing revenue recognition guidance and requires additional financial statement disclosures. The provisions of this update are effective as of January 1, 2017; however, in July 2015, the FASB approved a one year deferral of the effective date. The ASU formally amending the effective date is expected to be issued in the third quarter of 2015. The standard may be applied through a full retrospective or a modified retrospective approach. The Company is currently evaluating the impact of this update. Going Concern The FASB issued ASU 2014-15, "Presentation of Financial Statements — Going Concern," which will require management to make a going concern assessment for 24 months after the financial statement date. Previously, this assessment was made by the external auditors. The provisions of this update are effective as of December 31, 2016, and are not expected to significantly impact the Company. Extraordinary Items The FASB issued ASU 2015-01, "Income Statement — Extraordinary and Unusual Items," which eliminates the concept of extraordinary items. The provisions of this update are effective as of January 1, 2016, and are not expected to significantly impact the Company. Simplifying the Presentation of Debt Issuance Costs The FASB issued ASU 2015-03, "Interest — Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs," which requires debt issuance costs to be recorded as a direct reduction of the debt liability on the balance sheet rather than as an asset. The provisions of this update are effective as of January 1, 2016, and are not expected to significantly impact the Company. Consolidation The FASB issued ASU 2015-02, "Amendments to the Consolidation Analysis," which provides guidance related to the application of both the variable interest and voting interest consolidation models. The provisions of this update are effective as of January 1, 2016. The Company is currently evaluating the impact of this update.

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22583-107794

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22580-107794

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22499-107794

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e765-108305

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e725-108305

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Supplemental Guarantor Condensed Consolidating Financial Statements

6 Months Ended

Jun. 27, 2015

Supplemental Guarantor Condensed Consolidating Financial Statements



	June 27, 2015
	Lear		Guarantors		Non- guarantors		Eliminations			Consolidated
	(Unaudited; in millions)
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	393.2	$	1.9	$	572.8	$	—		$	967.9
Accounts receivable	67.8		703.0		2,334.7		—			3,105.5
Inventories	4.6		419.3		584.7		—			1,008.6
Intercompany accounts	77.4		132.4		—		(209.8		)	—
Other	170.6		90.5		469.7		(5.2		)	725.6
Total current assets	713.6		1,347.1		3,961.9		(215.0		)	5,807.6
LONG-TERM ASSETS:
Property, plant and equipment, net	110.2		398.5		1,263.8		—			1,772.5
Goodwill	23.5		692.8		338.5		—			1,054.8
Investments in subsidiaries	3,024.5		1,923.7		—		(4,948.2		)	—
Intercompany loans receivable	973.5		181.1		147.0		(1,301.6		)	—
Other	579.5		233.2		488.1		(110.3		)	1,190.5
Total long-term assets	4,711.2		3,429.3		2,237.4		(6,360.1		)	4,017.8
Total assets	$	5,424.8	$	4,776.4	$	6,199.3	$	(6,575.1	)	$	9,825.4
LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Accounts payable and drafts	$	80.9	$	771.9	$	1,899.2	$	—		$	2,752.0
Accrued liabilities	156.9		283.7		973.8		(5.2		)	1,409.2
Intercompany accounts	—		—		209.8		(209.8		)	—
Current portion of long-term debt	12.5		—		1.2		—			13.7
Total current liabilities	250.3		1,055.6		3,084.0		(215.0		)	4,174.9
LONG-TERM LIABILITIES:
Long-term debt	1,962.5		—		6.6		—			1,969.1
Intercompany loans payable	133.7		639.9		528.0		(1,301.6		)	—
Other	178.9		269.4		365.1		(110.3		)	703.1
Total long-term liabilities	2,275.1		909.3		899.7		(1,411.9		)	2,672.2
EQUITY:
Lear Corporation stockholders’ equity	2,899.4		2,811.5		2,136.7		(4,948.2		)	2,899.4
Noncontrolling interests	—		—		78.9		—			78.9
Equity	2,899.4		2,811.5		2,215.6		(4,948.2		)	2,978.3
Total liabilities and equity	$	5,424.8	$	4,776.4	$	6,199.3	$	(6,575.1	)	$	9,825.4



	December 31, 2014
	Lear		Guarantors		Non- guarantors		Eliminations			Consolidated
	(In millions)
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	377.8	$	—	$	716.3	$	—		$	1,094.1
Accounts receivable	53.9		459.0		1,958.8		—			2,471.7
Inventories	1.8		348.1		503.8		—			853.7
Intercompany accounts	49.6		40.7		—		(90.3		)	—
Other	416.9		76.2		467.0		—			960.1
Total current assets	900.0		924.0		3,645.9		(90.3		)	5,379.6
LONG-TERM ASSETS:
Property, plant and equipment, net	106.4		334.5		1,183.8		—			1,624.7
Goodwill	23.5		401.0		301.7		—			726.2
Investments in subsidiaries	2,010.6		1,815.7		—		(3,826.3		)	—
Intercompany loans receivable	1,268.1		168.6		212.6		(1,649.3		)	—
Other	928.8		65.9		475.2		(50.2		)	1,419.7
Total long-term assets	4,337.4		2,785.7		2,173.3		(5,525.8		)	3,770.6
Total assets	$	5,237.4	$	3,709.7	$	5,819.2	$	(5,616.1	)	$	9,150.2
LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Accounts payable and drafts	$	91.1	$	687.7	$	1,746.5	$	—		$	2,525.3
Accrued liabilities	138.1		203.9		846.8		—			1,188.8
Intercompany accounts	—		—		90.3		(90.3		)	—
Current portion of long-term debt	243.7		—		—		—			243.7
Total current liabilities	472.9		891.6		2,683.6		(90.3		)	3,957.8
LONG-TERM LIABILITIES:
Long-term debt	1,475.0		—		—		—			1,475.0
Intercompany loans payable	138.9		698.8		811.6		(1,649.3		)	—
Other	191.8		198.0		348.5		(50.2		)	688.1
Total long-term liabilities	1,805.7		896.8		1,160.1		(1,699.5		)	2,163.1
EQUITY:
Lear Corporation stockholders’ equity	2,958.8		1,921.3		1,905.0		(3,826.3		)	2,958.8
Noncontrolling interests	—		—		70.5		—			70.5
Equity	2,958.8		1,921.3		1,975.5		(3,826.3		)	3,029.3
Total liabilities and equity	$	5,237.4	$	3,709.7	$	5,819.2	$	(5,616.1	)	$	9,150.2



	For the Three Months Ended June 27, 2015
	Lear			Guarantors			Non- guarantors			Eliminations			Consolidated
	(Unaudited; in millions)
Net sales	$	116.1		$	2,119.3		$	3,764.7		$	(1,365.0	)	$	4,635.1
Cost of sales	169.9			1,912.7			3,467.3			(1,365.0		)	4,184.9
Selling, general and administrative expenses	61.8			24.0			65.7			—			151.5
Intercompany operating (income) expense, net	(109.5		)	83.7			25.8			—			—
Amortization of intangible assets	0.4			5.2			7.6			—			13.2
Interest expense	17.3			6.3			(3.1		)	—			20.5
Other expense, net	(0.8		)	0.8			8.7			—			8.7
Consolidated income (loss) before income taxes and equity in net income of affiliates and subsidiaries	(23.0		)	86.6			192.7			—			256.3
Provision for income taxes	(8.6		)	31.5			49.0			—			71.9
Equity in net income of affiliates	1.7			(0.4		)	(9.8		)	—			(8.5		)
Equity in net income of subsidiaries	(198.0		)	(107.5		)	—			305.5			—
Consolidated net income	181.9			163.0			153.5			(305.5		)	192.9
Less: Net income attributable to noncontrolling interests	—			—			11.0			—			11.0
Net income attributable to Lear	$	181.9		$	163.0		$	142.5		$	(305.5	)	$	181.9

Consolidated comprehensive income	$	211.5		$	166.0		$	180.0		$	(335.0	)	$	222.5
Less: Comprehensive income attributable to noncontrolling interests	—			—			11.0			—			11.0
Comprehensive income attributable to Lear	$	211.5		$	166.0		$	169.0		$	(335.0	)	$	211.5



	For the Three Months Ended June 28, 2014
	Lear			Guarantors			Non- guarantors			Eliminations			Consolidated
	(Unaudited; in millions)
Net sales	$	127.7		$	1,815.2		$	3,894.6		$	(1,252.4	)	$	4,585.1
Cost of sales	177.3			1,662.9			3,618.2			(1,252.4		)	4,206.0
Selling, general and administrative expenses	52.8			14.7			70.5			—			138.0
Intercompany operating (income) expense, net	(119.0		)	69.6			49.4			—			—
Amortization of intangible assets	0.4			1.2			6.7			—			8.3
Interest expense	10.7			6.4			(2.5		)	—			14.6
Other expense, net	2.6			0.7			13.5			—			16.8
Consolidated income before income taxes and equity in net income of affiliates and subsidiaries	2.9			59.7			138.8			—			201.4
Provision for income taxes	1.3			22.9			28.6			—			52.8
Equity in net income of affiliates	0.5			—			(9.7		)	—			(9.2		)
Equity in net income of subsidiaries	(147.4		)	(81.0		)	—			228.4			—
Consolidated net income	148.5			117.8			119.9			(228.4		)	157.8
Less: Net income attributable to noncontrolling interests	—			—			9.3			—			9.3
Net income attributable to Lear	$	148.5		$	117.8		$	110.6		$	(228.4	)	$	148.5

Consolidated comprehensive income	$	154.5		$	121.7		$	122.0		$	(234.7	)	$	163.5
Less: Comprehensive income attributable to noncontrolling interests	—			—			9.0			—			9.0
Comprehensive income attributable to Lear	$	154.5		$	121.7		$	113.0		$	(234.7	)	$	154.5



	For the Six Months Ended June 27, 2015
	Lear			Guarantors			Non- guarantors			Eliminations			Consolidated
	(Unaudited; in millions)
Net sales	$	212.9		$	4,107.2		$	7,492.3		$	(2,655.9	)	$	9,156.5
Cost of sales	318.2			3,724.7			6,893.6			(2,655.9		)	8,280.6
Selling, general and administrative expenses	123.0			47.8			132.4			—			303.2
Intercompany operating (income) expense, net	(257.4		)	154.1			103.3			—			—
Amortization of intangible assets	0.8			10.4			15.3			—			26.5
Interest expense	38.1			12.2			(5.4		)	—			44.9
Other expense, net	13.4			(1.3		)	26.6			—			38.7
Consolidated income (loss) before income taxes and equity in net income of affiliates and subsidiaries	(23.2		)	159.3			326.5			—			462.6
Provision for income taxes	(5.8		)	63.0			77.6			—			134.8
Equity in net income of affiliates	1.4			(1.1		)	(22.1		)	—			(21.8		)
Equity in net income of subsidiaries	(348.0		)	(172.2		)	—			520.2			—
Consolidated net income	329.2			269.6			271.0			(520.2		)	349.6
Less: Net income attributable to noncontrolling interests	—			—			20.4			—			20.4
Net income attributable to Lear	$	329.2		$	269.6		$	250.6		$	(520.2	)	$	329.2

Consolidated comprehensive income	$	231.0		$	255.9		$	175.5		$	(411.1	)	$	251.3
Less: Comprehensive income attributable to noncontrolling interests	—			—			20.3			—			20.3
Comprehensive income attributable to Lear	$	231.0		$	255.9		$	155.2		$	(411.1	)	$	231.0



	For the Six Months Ended June 28, 2014
	Lear			Guarantors			Non- guarantors			Eliminations			Consolidated
	(Unaudited; in millions)
Net sales	$	230.8		$	3,449.8		$	7,685.7		$	(2,421.4	)	$	8,944.9
Cost of sales	330.6			3,146.9			7,149.2			(2,421.4		)	8,205.3
Selling, general and administrative expenses	115.4			20.0			139.3			—			274.7
Intercompany operating (income) expense, net	(248.2		)	139.3			108.9			—			—
Amortization of intangible assets	0.8			2.4			13.6			—			16.8
Interest expense	24.2			11.2			(4.0		)	—			31.4
Other expense, net	19.9			0.4			25.7			—			46.0
Consolidated income (loss) before income taxes and equity in net income of affiliates and subsidiaries	(11.9		)	129.6			253.0			—			370.7
Provision for income taxes	(5.3		)	53.1			57.7			—			105.5
Equity in net income of affiliates	0.6			(0.5		)	(21.3		)	—			(21.2		)
Equity in net income of subsidiaries	(277.7		)	(133.0		)	—			410.7			—
Consolidated net income	270.5			210.0			216.6			(410.7		)	286.4
Less: Net income attributable to noncontrolling interests	—			—			15.9			—			15.9
Net income attributable to Lear	$	270.5		$	210.0		$	200.7		$	(410.7	)	$	270.5

Consolidated comprehensive income	$	267.5		$	215.0		$	206.4		$	(407.6	)	$	281.3
Less: Comprehensive income attributable to noncontrolling interests	—			—			13.8			—			13.8
Comprehensive income attributable to Lear	$	267.5		$	215.0		$	192.6		$	(407.6	)	$	267.5



	For the Six Months Ended June 27, 2015
	Lear			Guarantors			Non- guarantors			Eliminations			Consolidated
	(Unaudited; in millions)
Net Cash Provided by (Used in) Operating Activities	$	81.1		$	(4.1	)	$	442.4		$	(111.4	)	$	408.0
Cash Flows from Investing Activities:
Additions to property, plant and equipment	(11.1		)	(51.5		)	(150.3		)	—			(212.9		)
Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2)	(485.5		)	1.2			19.0			—			(465.3		)
Intercompany transactions	270.9			(12.5		)	65.6			(324.0		)	—
Other, net	(5.3		)	0.6			13.0			—			8.3
Net cash used in investing activities	(231.0		)	(62.2		)	(52.7		)	(324.0		)	(669.9		)
Cash Flows from Financing Activities:
Credit agreement borrowings	500.0			—			—			—			500.0
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 8)	(5.0		)	—			—			—			(5.0		)
Repurchase of common stock	(234.8		)	—			—			—			(234.8		)
Dividends paid to Lear Corporation stockholders	(41.1		)	—			—			—			(41.1		)
Dividends paid to noncontrolling interests	—			—			(11.9		)	—			(11.9		)
Intercompany transactions	(5.2		)	68.2			(498.4		)	435.4			—
Other, net	(48.6		)	—			—			—			(48.6		)
Net cash provided by (used in) financing activities	165.3			68.2			(510.3		)	435.4			158.6

Effect of foreign currency translation	—			—			(22.9		)	—			(22.9		)
Net Change in Cash and Cash Equivalents	15.4			1.9			(143.5		)	—			(126.2		)
Cash and Cash Equivalents as of Beginning of Period	377.8			—			716.3			—			1,094.1
Cash and Cash Equivalents as of End of Period	$	393.2		$	1.9		$	572.8		$	—		$	967.9

Non-cash Investing Activities:
Cash restricted for use — acquisition of Eagle Ottawa	$	(350.0	)	$	—		$	—		$	—		$	(350.0	)

Non-cash Financing Activities:
Cash restricted for use — repurchase of senior notes	$	(250.0	)	$	—		$	—		$	—		$	(250.0	)



	For the Six Months Ended June 28, 2014
	Lear			Guarantors			Non- guarantors			Eliminations			Consolidated
	(Unaudited; in millions)
Net Cash Provided by (Used in) Operating Activities	$	31.6		$	(37.8	)	$	186.4		$	(5.2	)	$	175.0
Cash Flows from Investing Activities:
Additions to property, plant and equipment	(4.6		)	(37.5		)	(147.0		)	—			(189.1		)
Intercompany transactions	31.5			(43.1		)	17.3			(5.7		)	—
Other, net	(2.5		)	14.9			(27.3		)	—			(14.9		)
Net cash used in investing activities	24.4			(65.7		)	(157.0		)	(5.7		)	(204.0		)
Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes	325.0			—			—			—			325.0
Repurchase of senior notes	(327.1		)	—			—			—			(327.1		)
Payment of debt issuance and other financing costs	(3.8		)	—			—			—			(3.8		)
Repurchase of common stock	(156.0		)	—			—			—			(156.0		)
Dividends paid to Lear Corporation stockholders	(33.6		)	—			—			—			(33.6		)
Dividends paid to noncontrolling interests	—			—			(6.8		)	—			(6.8		)
Intercompany transactions	(17.5		)	103.4			(96.8		)	10.9			—
Other, net	(20.4		)	—			(17.8		)	—			(38.2		)
Net cash provided by (used in) financing activities	(233.4		)	103.4			(121.4		)	10.9			(240.5		)

Effect of foreign currency translation	—			—			(3.1		)	—			(3.1		)
Net Change in Cash and Cash Equivalents	(177.4		)	(0.1		)	(95.1		)	—			(272.6		)
Cash and Cash Equivalents as of Beginning of Period	343.5			0.1			794.1			—			1,137.7
Cash and Cash Equivalents as of End of Period	$	166.1		$	—		$	699.0		$	—		$	865.1

Basis of Presentation — Certain of the Company’s domestic 100% owned subsidiaries (the "Guarantors") have jointly and severally unconditionally guaranteed, on a senior unsecured basis, the performance and the full and punctual payment when due, whether at stated maturity, by acceleration or otherwise, of the Company’s obligations under its Credit Agreement and the indentures governing the Notes, including the Company’s obligations to pay principal, premium, if any, and interest with respect to the Notes. The Notes consist of $500 million in aggregate principal amount of 4.75% senior unsecured notes due 2023, $325 million in aggregate principal amount of 5.375% senior unsecured notes due 2024 and $650 million in aggregate principal amount of 5.25% senior unsecured notes due 2025. The Guarantors include Albert Trostel & Sons Company, Eagle Ottawa North America, LLC, Guilford Mills, Inc., Lear Corporation EEDS and Interiors, Lear Mexican Seating Corporation and Lear Operations Corporation. In lieu of providing separate financial statements for the Guarantors, the Company has included the supplemental guarantor condensed consolidating financial statements above. These financial statements reflect the Guarantors listed above for all periods presented. Management does not believe that separate financial statements of the Guarantors are material to investors. Therefore, separate financial statements and other disclosures concerning the Guarantors are not presented.

The 2014 supplemental guarantor condensed consolidating financial statements have been restated to reflect certain changes to the equity investments of the Guarantors.

Distributions — There are no significant restrictions on the ability of the Guarantors to make distributions to the Company.

Selling, General and Administrative Expenses — Corporate and division selling, general and administrative expenses are allocated to the operating subsidiaries based on various factors, which estimate usage of particular corporate and division functions, and in certain instances, other relevant factors, such as the revenues or the number of employees of the Company’s subsidiaries. During the three months ended June 27, 2015 and June 28, 2014, $33.1 million and $29.2 million, respectively, of selling, general and administrative expenses were allocated from Lear. During the six months ended June 27, 2015 and June 28, 2014, $63.9 million and $59.8 million, respectively, of selling, general and administrative expenses were allocated from Lear.

Long-Term Debt of Lear and the Guarantors — A summary of long-term debt of Lear and the Guarantors on a combined basis is shown below (in millions):



	June 27, 2015			December 31, 2014
Credit agreement — Term Loan Facility	$	500.0		$	—
Senior notes	1,475.0			1,718.7
	1,975.0			1,718.7
Less — Current portion	(12.5		)	(243.7		)
Long-term debt	$	1,962.5		$	1,475.0

Basis of Presentation (Policies)

6 Months Ended

Jun. 27, 2015

Accounting Policies [Abstract]

Consolidation

The accompanying condensed consolidated financial statements include the accounts of Lear, a Delaware corporation, and the wholly owned and less than wholly owned subsidiaries controlled by Lear. In addition, Lear consolidates all entities, including variable interest entities, in which it has a controlling financial interest. Investments in affiliates in which Lear does not have control, but does have the ability to exercise significant influence over operating and financial policies, are accounted for under the equity method.

Fiscal period reporting

The Company’s annual financial results are reported on a calendar year basis, and quarterly interim results are reported using a thirteen week reporting calendar.

Reclassifications

Certain amounts in the prior period’s financial statements have been reclassified to conform to the presentation used in the quarter ended June 27, 2015.

Cost of sales

Cost of sales includes material, labor and overhead costs associated with the manufacture and distribution of the Company’s products. Distribution costs include inbound freight costs, purchasing and receiving costs, inspection costs, warehousing costs and other costs of the Company’s distribution network.

Selling, general and administrative expenses

Selling, general and administrative expenses include selling, engineering and development and administrative costs not directly associated with the manufacture and distribution of the Company’s products

Pre-production costs related to long-term supply arrangement

Property, plant and equipment

Impairment of long-lived assets

Impairment of goodwill

Net income per share attributable to Lear

Derivative instruments and hedging activities

Interest Rate

Commodity Prices

On the date that a derivative contract is entered into, the Company designates the derivative as either (1) a hedge of the exposure to changes in the fair value of a recognized asset or liability or of an unrecognized firm commitment (a fair value hedge), (2) a hedge of the exposure of a forecasted transaction or of the variability in the cash flows of a recognized asset or liability (a cash flow hedge) or (3) a hedge of a net investment in a foreign operation (a net investment hedge).

Foreign Exchange

Fair value of financial instruments

Fair Value Measurements



Market:		This approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities.
Income:		This approach uses valuation techniques to convert future amounts to a single present value amount based on current market expectations.
Cost:		This approach is based on the amount that would be required to replace the service capacity of an asset (replacement cost).

Further, GAAP prioritizes the inputs and assumptions used in the valuation techniques described above into a three-tier fair value hierarchy as follows:



Level 1:		Observable inputs, such as quoted market prices in active markets for identical assets or liabilities that are accessible at the measurement date.
Level 2:		Inputs, other than quoted market prices included in Level 1, that are observable either directly or indirectly for the asset or liability.
Level 3:		Unobservable inputs that reflect the entity’s own assumptions about the exit price of the asset or liability. Unobservable inputs may be used if there is little or no market data for the asset or liability at the measurement date.

New accounting pronouncements

Discontinued Operations

The FASB issued ASU 2014-08, "Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity," which amends ASC 205, "Presentation of Financial Statements," and ASC 360, "Property, Plant and Equipment." This ASU changes the criteria for determining which disposals can be presented as a discontinued operation and modifies existing disclosure requirements. The provisions of this update were effective as of January 1, 2015, and the effects of adoption were not significant.

Revenue Recognition

The FASB issued ASU 2014-09, "Revenue from Contracts with Customers (Topic 606)," which amends existing revenue recognition guidance and requires additional financial statement disclosures. The provisions of this update are effective as of January 1, 2017; however, in July 2015, the FASB approved a one year deferral of the effective date. The ASU formally amending the effective date is expected to be issued in the third quarter of 2015. The standard may be applied through a full retrospective or a modified retrospective approach. The Company is currently evaluating the impact of this update.

Going Concern

The FASB issued ASU 2014-15, "Presentation of Financial Statements — Going Concern," which will require management to make a going concern assessment for 24 months after the financial statement date. Previously, this assessment was made by the external auditors. The provisions of this update are effective as of December 31, 2016, and are not expected to significantly impact the Company.

Extraordinary Items

The FASB issued ASU 2015-01, "Income Statement — Extraordinary and Unusual Items," which eliminates the concept of extraordinary items. The provisions of this update are effective as of January 1, 2016, and are not expected to significantly impact the Company.

Simplifying the Presentation of Debt Issuance Costs

The FASB issued ASU 2015-03, "Interest — Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs," which requires debt issuance costs to be recorded as a direct reduction of the debt liability on the balance sheet rather than as an asset. The provisions of this update are effective as of January 1, 2016, and are not expected to significantly impact the Company.

Consolidation

The FASB issued ASU 2015-02, "Amendments to the Consolidation Analysis," which provides guidance related to the application of both the variable interest and voting interest consolidation models. The provisions of this update are effective as of January 1, 2016. The Company is currently evaluating the impact of this update.

Acquisition (Tables)

6 Months Ended

Jun. 27, 2015

Business Combinations [Abstract]

Preliminary Purchase Price and Related Allocation

The preliminary purchase price and related allocation are shown below (in millions):



Purchase price paid, net of cash acquired	$	815.3
Contingent consideration	20.1
Net purchase price	$	835.4

Property, plant and equipment	$	141.4
Other assets purchased and liabilities assumed, net	136.2
Goodwill	346.5
Intangible assets	211.3
Preliminary purchase price allocation	$	835.4

Restructuring (Tables)

6 Months Ended

Jun. 27, 2015

Restructuring and Related Activities [Abstract]

Summary of Restructuring Activity

A summary of 2015 activity, excluding pension benefit plan curtailment charges of $7.7 million, is shown below (in millions):



					Utilization
	Accrual as of January 1, 2015		2015 Charges		Cash			Non-cash			Accrual as of June 27, 2015
Employee termination benefits	$	45.1	$	44.4	$	(18.4	)	$	—		$	71.1
Asset impairment charges	—		1.6		—			(1.6		)	—
Contract termination costs	5.1		1.4		(1.1		)	—			5.4
Other related costs	—		1.7		(1.7		)	—			—
Total	$	50.2	$	49.1	$	(21.2	)	$	(1.6	)	$	76.5

Inventories (Tables)

6 Months Ended

Jun. 27, 2015

Inventory Disclosure [Abstract]

Summary of Inventories

A summary of inventories is shown below (in millions):



	June 27, 2015		December 31, 2014
Raw materials	$	769.2	$	668.3
Work-in-process	105.6		45.6
Finished goods	133.8		139.8
Inventories	$	1,008.6	$	853.7

Pre-Production Costs Related to Long-Term Supply Agreements (Tables)

6 Months Ended

Jun. 27, 2015

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Classification of Recoverable Customer Engineering, Development and Tooling Costs Related to Long-term Supply Agreements

The classification of recoverable customer E&D and tooling costs related to long-term supply agreements is shown below (in millions):



	June 27, 2015		December 31, 2014
Current	$	134.2	$	121.1
Long-term	51.2		47.6
Recoverable customer E&D and tooling	$	185.4	$	168.7

Long-Term Assets (Tables)

6 Months Ended

Jun. 27, 2015

Property, Plant and Equipment [Abstract]

Summary of Property, Plant and Equipment

A summary of property, plant and equipment is shown below (in millions):



	June 27, 2015			December 31, 2014
Land	$	116.8		$	105.2
Buildings and improvements	559.6			523.5
Machinery and equipment	2,009.4			1,847.0
Construction in progress	202.2			186.9
Total property, plant and equipment	2,888.0			2,662.6
Less – accumulated depreciation	(1,115.5		)	(1,037.9		)
Property, plant and equipment, net	$	1,772.5		$	1,624.7

Goodwill (Tables)

6 Months Ended

Jun. 27, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Summary of Changes in Carrying Amount of Goodwill

A summary of the changes in the carrying amount of goodwill, all of which relates to the seating segment, for the six months ended June 27, 2015, is shown below (in millions):



Balance as of January 1, 2015	$	726.2
Acquisition	346.5
Foreign currency translation and other	(17.9		)
Balance as of June 27, 2015	$	1,054.8

Debt (Tables)

6 Months Ended

Jun. 27, 2015

Debt Disclosure [Abstract]

Summary of Long-Term Debt and Related Weighted Average Interest Rates

A summary of long-term debt and the related weighted average interest rates is shown below (in millions):



	June 27, 2015				December 31, 2014
	Long-Term Debt			Weighted Average Interest Rate	Long-Term Debt			Weighted Average Interest Rate
Credit Agreement — Term Loan Facility	$	500.0		1.67%	$	—		N/A
8.125% Senior Notes due 2020	—			N/A	243.7			8.25%
4.75% Senior Notes due 2023	500.0			4.75%	500.0			4.75%
5.375% Senior Notes due 2024	325.0			5.375%	325.0			5.375%
5.25% Senior Notes due 2025	650.0			5.25%	650.0			5.25%
Other	7.8			N/A	—			N/A
	1,982.8				1,718.7
Less — Current portion	(13.7		)		(243.7		)
Long-term debt	$	1,969.1			$	1,475.0

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 210
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=34725769&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6451184&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

Pension plans, defined benefit

Pension and Other Postretirement Benefit Plans (Tables)

6 Months Ended

Jun. 27, 2015

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Components of Net Periodic Benefit Cost

The components of the Company’s net periodic pension benefit cost (credit) are shown below (in millions):



	Three Months Ended												Six Months Ended
	June 27, 2015						June 28, 2014						June 27, 2015						June 28, 2014
	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Service cost	$	1.2		$	2.5		$	0.9		$	2.1		$	2.4		$	4.6		$	1.8		$	4.3
Interest cost	7.2			5.0			7.1			5.2			14.3			8.9			14.2			10.3
Expected return on plan assets	(9.9		)	(8.1		)	(9.5		)	(6.8		)	(19.7		)	(14.0		)	(19.0		)	(13.5		)
Amortization of actuarial (gain) loss	0.7			1.2			—			0.3			1.3			2.3			(0.1		)	0.6
Curtailment loss	—			7.7			—			—			—			7.7			—			—
Settlement loss	—			—			—			—			0.1			—			0.1			—
Net periodic benefit cost (credit)	$	(0.8	)	$	8.3		$	(1.5	)	$	0.8		$	(1.6	)	$	9.5		$	(3.0	)	$	1.7

Other postretirement benefit plan

Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]

Components of Net Periodic Benefit Cost

The components of the Company’s net periodic other postretirement benefit cost are shown below (in millions):



	Three Months Ended												Six Months Ended
	June 27, 2015						June 28, 2014						June 27, 2015						June 28, 2014
	U.S.			Foreign			U.S.			Foreign			U.S.			Foreign			U.S.			Foreign
Service cost	$	—		$	0.3		$	—		$	0.2		$	0.1		$	0.5		$	0.1		$	0.4
Interest cost	0.8			0.4			1.0			0.5			1.5			0.8			2.0			1.0
Amortization of actuarial (gain) loss	(0.3		)	0.1			(0.2		)	0.1			(0.6		)	0.3			(0.4		)	0.1
Amortization of prior service credit	—			(0.1		)	—			(0.1		)	—			(0.2		)	—			(0.2		)
Special termination benefits	—			—			—			—			—			—			—			0.2
Net periodic benefit cost	$	0.5		$	0.7		$	0.8		$	0.7		$	1.0		$	1.4		$	1.7		$	1.5

Other Expense, Net (Tables)

6 Months Ended

Jun. 27, 2015

Other Income and Expenses [Abstract]

Summary of Other (Income) Expense, Net

A summary of other expense, net is shown below (in millions):



	Three Months Ended						Six Months Ended
	June 27, 2015			June 28, 2014			June 27, 2015			June 28, 2014
Other expense	$	9.0		$	17.4		$	41.2		$	46.8
Other income	(0.3		)	(0.6		)	(2.5		)	(0.8		)
Other expense, net	$	8.7		$	16.8		$	38.7		$	46.0

Net Income Per Share Attributable to Lear (Tables)

6 Months Ended

Jun. 27, 2015

Earnings Per Share [Abstract]

Summary of Information Used to Compute Basic and Diluted Net Income Per Share

A summary of information used to compute basic and diluted net income per share attributable to Lear is shown below (in millions, except share and per share data):



	Three Months Ended				Six Months Ended
	June 27, 2015		June 28, 2014		June 27, 2015		June 28, 2014
Net income attributable to Lear	$	181.9	$	148.5	$	329.2	$	270.5

Average common shares outstanding	77,478,053		80,920,465		77,855,641		80,996,837
Dilutive effect of common stock equivalents	598,194		1,020,307		711,008		1,347,469
Average diluted shares outstanding	78,076,247		81,940,772		78,566,649		82,344,306

Basic net income per share attributable to Lear	$	2.35	$	1.84	$	4.23	$	3.34

Diluted net income per share attributable to Lear	$	2.33	$	1.81	$	4.19	$	3.28

Comprehensive Income and Equity (Tables)

6 Months Ended

Jun. 27, 2015

Equity [Abstract]

Summary of Comprehensive Income and Reconciliations of Equity



	Three Months Ended June 28, 2014									Six Months Ended June 28, 2014
	Equity			Lear Corporation Stockholders' Equity			Non- controlling Interests			Equity			Lear Corporation Stockholders' Equity			Non- controlling Interests
Beginning equity balance	$	3,242.5		$	3,142.3		$	100.2		$	3,149.5		$	3,045.9		$	103.6
Stock-based compensation transactions	16.3			16.3			—			16.6			16.6			—
Repurchase of common stock	(156.0		)	(156.0		)	—			(156.0		)	(156.0		)	—
Dividends declared to Lear Corporation stockholders	(16.7		)	(16.7		)	—			(33.9		)	(33.9		)	—
Dividends paid to noncontrolling interests	(1.0		)	—			(1.0		)	(6.8		)	—			(6.8		)
Acquisition of noncontrolling interests	(15.9		)	5.4			(21.3		)	(18.0		)	5.7			(23.7		)
Sale of controlling interest	(11.5		)	—			(11.5		)	(11.5		)	—			(11.5		)
Comprehensive income:
Net income	157.8			148.5			9.3			286.4			270.5			15.9
Other comprehensive income (loss), net of tax:
Defined benefit plan adjustments	0.1			0.1			—			0.1			0.1			—
Derivative instruments and hedging activities	2.8			2.8			—			4.7			4.7			—
Foreign currency translation adjustments	2.8			3.1			(0.3		)	(9.9		)	(7.8		)	(2.1		)
Other comprehensive income (loss)	5.7			6.0			(0.3		)	(5.1		)	(3.0		)	(2.1		)
Comprehensive income	163.5			154.5			9.0			281.3			267.5			13.8
Ending equity balance	$	3,221.2		$	3,145.8		$	75.4		$	3,221.2		$	3,145.8		$	75.4



	Three Months Ended June 27, 2015									Six Months Ended June 27, 2015
	Equity			Lear Corporation Stockholders' Equity			Non- controlling Interests			Equity			Lear Corporation Stockholders' Equity			Non- controlling Interests
Beginning equity balance	$	2,891.8		$	2,812.1		$	79.7		$	3,029.3		$	2,958.8		$	70.5
Stock-based compensation transactions	18.3			18.3			—			(15.2		)	(15.2		)	—
Repurchase of common stock	(122.4		)	(122.4		)	—			(234.8		)	(234.8		)	—
Dividends declared to Lear Corporation stockholders	(20.1		)	(20.1		)	—			(40.4		)	(40.4		)	—
Dividends paid to noncontrolling interests	(11.8		)	—			(11.8		)	(11.9		)	—			(11.9		)
Comprehensive income:
Net income	192.9			181.9			11.0			349.6			329.2			20.4
Other comprehensive income (loss), net of tax:
Defined benefit plan adjustments	2.3			2.3			—			10.0			10.0			—
Derivative instruments and hedging activities	(3.9		)	(3.9		)	—			1.8			1.8			—
Foreign currency translation adjustments	31.2			31.2			—			(110.1		)	(110.0		)	(0.1		)
Other comprehensive income (loss)	29.6			29.6			—			(98.3		)	(98.2		)	(0.1		)
Comprehensive income	222.5			211.5			11.0			251.3			231.0			20.3
Ending equity balance	$	2,978.3		$	2,899.4		$	78.9		$	2,978.3		$	2,899.4		$	78.9

Summary of Changes in Accumulated Other Comprehensive Income (Loss), Net of Tax

A summary of changes, net of tax, in accumulated other comprehensive loss for the three and six months ended June 28, 2014, is shown below (in millions):



	Three Months Ended June 28, 2014			Six Months Ended June 28, 2014
Defined benefit plan adjustments:
Balance at beginning of period	$	(104.5	)	$	(104.5	)
Reclassification adjustments (net of tax impact of $— million for the three and six months ended June 28, 2014)	0.1			0.1
Balance at end of period	$	(104.4	)	$	(104.4	)

Derivative instruments and hedging activities:
Balance at beginning of period	$	(3.4	)	$	(5.3	)
Reclassification adjustments (net of tax benefit of $0.9 million and $1.2 million for the three and six months ended June 28, 2014, respectively)	(2.5		)	(3.3		)
Other comprehensive income recognized during the period (net of tax expense of $1.9 million and $2.9 million for the three and six months ended June 28, 2014, respectively)	5.3			8.0
Balance at end of period	$	(0.6	)	$	(0.6	)

Foreign currency translation adjustments:
Balance at beginning of period	$	(67.2	)	$	(56.3	)
Other comprehensive loss recognized during the period (net of tax benefit of $0.3 million for the three and six months ended June 28, 2014)	3.1			(7.8		)
Balance at end of period	$	(64.1	)	$	(64.1	)

A summary of changes, net of tax, in accumulated other comprehensive loss for the three and six months ended June 27, 2015, is shown below (in millions):



	Three Months Ended June 27, 2015			Six Months Ended June 27, 2015
Defined benefit plan adjustments:
Balance at beginning of period	$	(211.5	)	$	(219.2	)
Reclassification adjustments (net of tax expense of $0.5 million and $0.9 million for the three and six months ended June 27, 2015, respectively)	1.1			2.3
Other comprehensive income recognized during the period (net of tax expense of $1.1 million for the three and six months ended June 27, 2015)	1.2			7.7
Balance at end of period	$	(209.2	)	$	(209.2	)

Derivative instruments and hedging activities:
Balance at beginning of period	$	(27.5	)	$	(33.2	)
Reclassification adjustments (net of tax expense of $1.9 million and $3.2 million for the three and six months ended June 27, 2015, respectively)	5.3			8.7
Other comprehensive income recognized during the period (net of tax benefit of $3.6 million and $2.5 million for the three and six months ended June 27, 2015, respectively)	(9.2		)	(6.9		)
Balance at end of period	$	(31.4	)	$	(31.4	)

Foreign currency translation adjustments:
Balance at beginning of period	$	(390.8	)	$	(249.6	)
Other comprehensive loss recognized during the period (net of tax expense (benefit) of $0.1 million and ($4.0) million for the three and six months ended June 27, 2015, respectively)	31.2			(110.0		)
Balance at end of period	$	(359.6	)	$	(359.6	)

Legal and Other Contingencies (Tables)

6 Months Ended

Jun. 27, 2015

Commitments and Contingencies Disclosure [Abstract]

Summary of Changes in Reserves for Product Liability and Warranty Claims

A summary of the changes in reserves for product liability and warranty claims for the six months ended June 27, 2015, is shown below (in millions):



Balance as of January 1, 2015	$	28.9
Expense, net (including changes in estimates)	7.6
Settlements	(3.2		)
Foreign currency translation and other	(0.7		)
Balance as of June 27, 2015	$	32.6

Segment Reporting (Tables)

6 Months Ended

Jun. 27, 2015

Segment Reporting [Abstract]

Summary of Segment Financial Information

A summary of revenues from external customers and other financial information by reportable operating segment is shown below (in millions):



	Three Months Ended June 27, 2015
	Seating		Electrical		Other			Consolidated
Revenues from external customers	$	3,577.7	$	1,057.4	$	—		$	4,635.1
Segment earnings ⁽¹⁾	214.5		141.9		(70.9		)	285.5
Depreciation and amortization	58.6		24.1		2.2			84.9
Capital expenditures	85.4		23.5		5.2			114.1
Total assets	6,302.5		1,657.7		1,865.2			9,825.4



	Three Months Ended June 28, 2014
	Seating		Electrical		Other			Consolidated
Revenues from external customers	$	3,443.6	$	1,141.5	$	—		$	4,585.1
Segment earnings ⁽¹⁾	164.2		138.3		(69.7		)	232.8
Depreciation and amortization	50.4		25.9		1.9			78.2
Capital expenditures	55.6		35.7		1.3			92.6
Total assets	5,415.4		1,797.5		1,748.9			8,961.8



	Six Months Ended June 27, 2015
	Seating		Electrical		Other			Consolidated
Revenues from external customers	$	7,062.7	$	2,093.8	$	—		$	9,156.5
Segment earnings ⁽¹⁾	410.6		278.9		(143.3		)	546.2
Depreciation and amortization	116.9		48.2		4.3			169.4
Capital expenditures	156.9		48.8		7.2			212.9
Total assets	6,302.5		1,657.7		1,865.2			9,825.4



	Six Months Ended June 28, 2014
	Seating		Electrical		Other			Consolidated
Revenues from external customers	$	6,669.5	$	2,275.4	$	—		$	8,944.9
Segment earnings ⁽¹⁾	316.4		276.6		(144.9		)	448.1
Depreciation and amortization	97.9		50.9		3.9			152.7
Capital expenditures	129.5		57.4		2.2			189.1
Total assets	5,415.4		1,797.5		1,748.9			8,961.8


⁽¹⁾	See definition above.

Reconciliation of Consolidated Segment Earnings to Consolidated Income Before Provision for Income Taxes

A reconciliation of segment earnings to consolidated income before provision for income taxes and equity in net income of affiliates is shown below (in millions):



	Three Months Ended				Six Months Ended
	June 27, 2015		June 28, 2014		June 27, 2015		June 28, 2014
Segment earnings	$	285.5	$	232.8	$	546.2	$	448.1
Interest expense	20.5		14.6		44.9		31.4
Other expense, net	8.7		16.8		38.7		46.0
Consolidated income before provision for income taxes and equity in net income of affiliates	$	256.3	$	201.4	$	462.6	$	370.7

Financial Instruments (Tables)

6 Months Ended

Jun. 27, 2015

Derivative Instruments and Hedging Activities Disclosures [Line Items]

Fair Value of Outstanding Foreign Currency Derivative Contracts and Related Classification



	June 27, 2015			December 31, 2014
Contracts qualifying for hedge accounting:
Other current assets	$	11.6		$	6.8
Other long-term assets	0.2			0.1
Other current liabilities	(37.8		)	(38.5		)
Other long-term liabilities	(9.0		)	(6.1		)
	(35.0		)	(37.7		)
Contracts not qualifying for hedge accounting:
Other current assets	4.0			2.1
Other current liabilities	(1.0		)	(1.0		)
	3.0			1.1
	$	(32.0	)	$	(36.6	)

Fair Value Measurements and Related Valuation Techniques and Fair Value Hierarchy Level



	June 27, 2015
	Frequency	Asset (Liability)			Valuation Technique	Level 1		Level 2			Level 3
Foreign currency derivative contracts, net	Recurring	$	(32.0	)	Market/ Income	$	—	$	(32.0	)	$	—



	December 31, 2014
	Frequency	Asset (Liability)			Valuation Technique	Level 1		Level 2			Level 3
Foreign currency derivative contracts, net	Recurring	$	(36.6	)	Market/ Income	$	—	$	(36.6	)	$	—

Foreign exchange contract

Derivative Instruments and Hedging Activities Disclosures [Line Items]

Pretax Amounts Related to Derivative Contracts

Pretax amounts related to foreign currency derivative contracts that were recognized in and reclassified from accumulated other comprehensive loss are shown below (in millions):



	Three Months Ended						Six Months Ended
	June 27, 2015			June 28, 2014			June 27, 2015			June 28, 2014
Contracts qualifying for hedge accounting:
(Losses) gains recognized in accumulated other comprehensive loss	$	(12.6	)	$	7.3		$	(9.2	)	$	10.5
Losses (gains) reclassified from accumulated other comprehensive loss	7.2			(3.5		)	11.9			(4.5		)
Comprehensive income (loss)	$	(5.4	)	$	3.8		$	2.7		$	6.0

Supplemental Guarantor Condensed Consolidating Financial Statements (Tables)

6 Months Ended

Jun. 27, 2015

Condensed Financial Information of Parent Company Only Disclosure [Abstract]

Schedule of Condensed Balance Sheet



	June 27, 2015
	Lear		Guarantors		Non- guarantors		Eliminations			Consolidated
	(Unaudited; in millions)
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	393.2	$	1.9	$	572.8	$	—		$	967.9
Accounts receivable	67.8		703.0		2,334.7		—			3,105.5
Inventories	4.6		419.3		584.7		—			1,008.6
Intercompany accounts	77.4		132.4		—		(209.8		)	—
Other	170.6		90.5		469.7		(5.2		)	725.6
Total current assets	713.6		1,347.1		3,961.9		(215.0		)	5,807.6
LONG-TERM ASSETS:
Property, plant and equipment, net	110.2		398.5		1,263.8		—			1,772.5
Goodwill	23.5		692.8		338.5		—			1,054.8
Investments in subsidiaries	3,024.5		1,923.7		—		(4,948.2		)	—
Intercompany loans receivable	973.5		181.1		147.0		(1,301.6		)	—
Other	579.5		233.2		488.1		(110.3		)	1,190.5
Total long-term assets	4,711.2		3,429.3		2,237.4		(6,360.1		)	4,017.8
Total assets	$	5,424.8	$	4,776.4	$	6,199.3	$	(6,575.1	)	$	9,825.4
LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Accounts payable and drafts	$	80.9	$	771.9	$	1,899.2	$	—		$	2,752.0
Accrued liabilities	156.9		283.7		973.8		(5.2		)	1,409.2
Intercompany accounts	—		—		209.8		(209.8		)	—
Current portion of long-term debt	12.5		—		1.2		—			13.7
Total current liabilities	250.3		1,055.6		3,084.0		(215.0		)	4,174.9
LONG-TERM LIABILITIES:
Long-term debt	1,962.5		—		6.6		—			1,969.1
Intercompany loans payable	133.7		639.9		528.0		(1,301.6		)	—
Other	178.9		269.4		365.1		(110.3		)	703.1
Total long-term liabilities	2,275.1		909.3		899.7		(1,411.9		)	2,672.2
EQUITY:
Lear Corporation stockholders’ equity	2,899.4		2,811.5		2,136.7		(4,948.2		)	2,899.4
Noncontrolling interests	—		—		78.9		—			78.9
Equity	2,899.4		2,811.5		2,215.6		(4,948.2		)	2,978.3
Total liabilities and equity	$	5,424.8	$	4,776.4	$	6,199.3	$	(6,575.1	)	$	9,825.4



	December 31, 2014
	Lear		Guarantors		Non- guarantors		Eliminations			Consolidated
	(In millions)
ASSETS
CURRENT ASSETS:
Cash and cash equivalents	$	377.8	$	—	$	716.3	$	—		$	1,094.1
Accounts receivable	53.9		459.0		1,958.8		—			2,471.7
Inventories	1.8		348.1		503.8		—			853.7
Intercompany accounts	49.6		40.7		—		(90.3		)	—
Other	416.9		76.2		467.0		—			960.1
Total current assets	900.0		924.0		3,645.9		(90.3		)	5,379.6
LONG-TERM ASSETS:
Property, plant and equipment, net	106.4		334.5		1,183.8		—			1,624.7
Goodwill	23.5		401.0		301.7		—			726.2
Investments in subsidiaries	2,010.6		1,815.7		—		(3,826.3		)	—
Intercompany loans receivable	1,268.1		168.6		212.6		(1,649.3		)	—
Other	928.8		65.9		475.2		(50.2		)	1,419.7
Total long-term assets	4,337.4		2,785.7		2,173.3		(5,525.8		)	3,770.6
Total assets	$	5,237.4	$	3,709.7	$	5,819.2	$	(5,616.1	)	$	9,150.2
LIABILITIES AND EQUITY
CURRENT LIABILITIES:
Accounts payable and drafts	$	91.1	$	687.7	$	1,746.5	$	—		$	2,525.3
Accrued liabilities	138.1		203.9		846.8		—			1,188.8
Intercompany accounts	—		—		90.3		(90.3		)	—
Current portion of long-term debt	243.7		—		—		—			243.7
Total current liabilities	472.9		891.6		2,683.6		(90.3		)	3,957.8
LONG-TERM LIABILITIES:
Long-term debt	1,475.0		—		—		—			1,475.0
Intercompany loans payable	138.9		698.8		811.6		(1,649.3		)	—
Other	191.8		198.0		348.5		(50.2		)	688.1
Total long-term liabilities	1,805.7		896.8		1,160.1		(1,699.5		)	2,163.1
EQUITY:
Lear Corporation stockholders’ equity	2,958.8		1,921.3		1,905.0		(3,826.3		)	2,958.8
Noncontrolling interests	—		—		70.5		—			70.5
Equity	2,958.8		1,921.3		1,975.5		(3,826.3		)	3,029.3
Total liabilities and equity	$	5,237.4	$	3,709.7	$	5,819.2	$	(5,616.1	)	$	9,150.2

Schedule of Condensed Income Statement



	For the Three Months Ended June 27, 2015
	Lear			Guarantors			Non- guarantors			Eliminations			Consolidated
	(Unaudited; in millions)
Net sales	$	116.1		$	2,119.3		$	3,764.7		$	(1,365.0	)	$	4,635.1
Cost of sales	169.9			1,912.7			3,467.3			(1,365.0		)	4,184.9
Selling, general and administrative expenses	61.8			24.0			65.7			—			151.5
Intercompany operating (income) expense, net	(109.5		)	83.7			25.8			—			—
Amortization of intangible assets	0.4			5.2			7.6			—			13.2
Interest expense	17.3			6.3			(3.1		)	—			20.5
Other expense, net	(0.8		)	0.8			8.7			—			8.7
Consolidated income (loss) before income taxes and equity in net income of affiliates and subsidiaries	(23.0		)	86.6			192.7			—			256.3
Provision for income taxes	(8.6		)	31.5			49.0			—			71.9
Equity in net income of affiliates	1.7			(0.4		)	(9.8		)	—			(8.5		)
Equity in net income of subsidiaries	(198.0		)	(107.5		)	—			305.5			—
Consolidated net income	181.9			163.0			153.5			(305.5		)	192.9
Less: Net income attributable to noncontrolling interests	—			—			11.0			—			11.0
Net income attributable to Lear	$	181.9		$	163.0		$	142.5		$	(305.5	)	$	181.9

Consolidated comprehensive income	$	211.5		$	166.0		$	180.0		$	(335.0	)	$	222.5
Less: Comprehensive income attributable to noncontrolling interests	—			—			11.0			—			11.0
Comprehensive income attributable to Lear	$	211.5		$	166.0		$	169.0		$	(335.0	)	$	211.5



	For the Three Months Ended June 28, 2014
	Lear			Guarantors			Non- guarantors			Eliminations			Consolidated
	(Unaudited; in millions)
Net sales	$	127.7		$	1,815.2		$	3,894.6		$	(1,252.4	)	$	4,585.1
Cost of sales	177.3			1,662.9			3,618.2			(1,252.4		)	4,206.0
Selling, general and administrative expenses	52.8			14.7			70.5			—			138.0
Intercompany operating (income) expense, net	(119.0		)	69.6			49.4			—			—
Amortization of intangible assets	0.4			1.2			6.7			—			8.3
Interest expense	10.7			6.4			(2.5		)	—			14.6
Other expense, net	2.6			0.7			13.5			—			16.8
Consolidated income before income taxes and equity in net income of affiliates and subsidiaries	2.9			59.7			138.8			—			201.4
Provision for income taxes	1.3			22.9			28.6			—			52.8
Equity in net income of affiliates	0.5			—			(9.7		)	—			(9.2		)
Equity in net income of subsidiaries	(147.4		)	(81.0		)	—			228.4			—
Consolidated net income	148.5			117.8			119.9			(228.4		)	157.8
Less: Net income attributable to noncontrolling interests	—			—			9.3			—			9.3
Net income attributable to Lear	$	148.5		$	117.8		$	110.6		$	(228.4	)	$	148.5

Consolidated comprehensive income	$	154.5		$	121.7		$	122.0		$	(234.7	)	$	163.5
Less: Comprehensive income attributable to noncontrolling interests	—			—			9.0			—			9.0
Comprehensive income attributable to Lear	$	154.5		$	121.7		$	113.0		$	(234.7	)	$	154.5



	For the Six Months Ended June 27, 2015
	Lear			Guarantors			Non- guarantors			Eliminations			Consolidated
	(Unaudited; in millions)
Net sales	$	212.9		$	4,107.2		$	7,492.3		$	(2,655.9	)	$	9,156.5
Cost of sales	318.2			3,724.7			6,893.6			(2,655.9		)	8,280.6
Selling, general and administrative expenses	123.0			47.8			132.4			—			303.2
Intercompany operating (income) expense, net	(257.4		)	154.1			103.3			—			—
Amortization of intangible assets	0.8			10.4			15.3			—			26.5
Interest expense	38.1			12.2			(5.4		)	—			44.9
Other expense, net	13.4			(1.3		)	26.6			—			38.7
Consolidated income (loss) before income taxes and equity in net income of affiliates and subsidiaries	(23.2		)	159.3			326.5			—			462.6
Provision for income taxes	(5.8		)	63.0			77.6			—			134.8
Equity in net income of affiliates	1.4			(1.1		)	(22.1		)	—			(21.8		)
Equity in net income of subsidiaries	(348.0		)	(172.2		)	—			520.2			—
Consolidated net income	329.2			269.6			271.0			(520.2		)	349.6
Less: Net income attributable to noncontrolling interests	—			—			20.4			—			20.4
Net income attributable to Lear	$	329.2		$	269.6		$	250.6		$	(520.2	)	$	329.2

Consolidated comprehensive income	$	231.0		$	255.9		$	175.5		$	(411.1	)	$	251.3
Less: Comprehensive income attributable to noncontrolling interests	—			—			20.3			—			20.3
Comprehensive income attributable to Lear	$	231.0		$	255.9		$	155.2		$	(411.1	)	$	231.0



	For the Six Months Ended June 28, 2014
	Lear			Guarantors			Non- guarantors			Eliminations			Consolidated
	(Unaudited; in millions)
Net sales	$	230.8		$	3,449.8		$	7,685.7		$	(2,421.4	)	$	8,944.9
Cost of sales	330.6			3,146.9			7,149.2			(2,421.4		)	8,205.3
Selling, general and administrative expenses	115.4			20.0			139.3			—			274.7
Intercompany operating (income) expense, net	(248.2		)	139.3			108.9			—			—
Amortization of intangible assets	0.8			2.4			13.6			—			16.8
Interest expense	24.2			11.2			(4.0		)	—			31.4
Other expense, net	19.9			0.4			25.7			—			46.0
Consolidated income (loss) before income taxes and equity in net income of affiliates and subsidiaries	(11.9		)	129.6			253.0			—			370.7
Provision for income taxes	(5.3		)	53.1			57.7			—			105.5
Equity in net income of affiliates	0.6			(0.5		)	(21.3		)	—			(21.2		)
Equity in net income of subsidiaries	(277.7		)	(133.0		)	—			410.7			—
Consolidated net income	270.5			210.0			216.6			(410.7		)	286.4
Less: Net income attributable to noncontrolling interests	—			—			15.9			—			15.9
Net income attributable to Lear	$	270.5		$	210.0		$	200.7		$	(410.7	)	$	270.5

Consolidated comprehensive income	$	267.5		$	215.0		$	206.4		$	(407.6	)	$	281.3
Less: Comprehensive income attributable to noncontrolling interests	—			—			13.8			—			13.8
Comprehensive income attributable to Lear	$	267.5		$	215.0		$	192.6		$	(407.6	)	$	267.5

Schedule of Condensed Cash Flow Statement



	For the Six Months Ended June 27, 2015
	Lear			Guarantors			Non- guarantors			Eliminations			Consolidated
	(Unaudited; in millions)
Net Cash Provided by (Used in) Operating Activities	$	81.1		$	(4.1	)	$	442.4		$	(111.4	)	$	408.0
Cash Flows from Investing Activities:
Additions to property, plant and equipment	(11.1		)	(51.5		)	(150.3		)	—			(212.9		)
Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2)	(485.5		)	1.2			19.0			—			(465.3		)
Intercompany transactions	270.9			(12.5		)	65.6			(324.0		)	—
Other, net	(5.3		)	0.6			13.0			—			8.3
Net cash used in investing activities	(231.0		)	(62.2		)	(52.7		)	(324.0		)	(669.9		)
Cash Flows from Financing Activities:
Credit agreement borrowings	500.0			—			—			—			500.0
Repurchase of senior notes, net of use of $250 million restricted cash in 2015 (see non-cash financing activities below) (Note 8)	(5.0		)	—			—			—			(5.0		)
Repurchase of common stock	(234.8		)	—			—			—			(234.8		)
Dividends paid to Lear Corporation stockholders	(41.1		)	—			—			—			(41.1		)
Dividends paid to noncontrolling interests	—			—			(11.9		)	—			(11.9		)
Intercompany transactions	(5.2		)	68.2			(498.4		)	435.4			—
Other, net	(48.6		)	—			—			—			(48.6		)
Net cash provided by (used in) financing activities	165.3			68.2			(510.3		)	435.4			158.6

Effect of foreign currency translation	—			—			(22.9		)	—			(22.9		)
Net Change in Cash and Cash Equivalents	15.4			1.9			(143.5		)	—			(126.2		)
Cash and Cash Equivalents as of Beginning of Period	377.8			—			716.3			—			1,094.1
Cash and Cash Equivalents as of End of Period	$	393.2		$	1.9		$	572.8		$	—		$	967.9

Non-cash Investing Activities:
Cash restricted for use — acquisition of Eagle Ottawa	$	(350.0	)	$	—		$	—		$	—		$	(350.0	)

Non-cash Financing Activities:
Cash restricted for use — repurchase of senior notes	$	(250.0	)	$	—		$	—		$	—		$	(250.0	)



	For the Six Months Ended June 28, 2014
	Lear			Guarantors			Non- guarantors			Eliminations			Consolidated
	(Unaudited; in millions)
Net Cash Provided by (Used in) Operating Activities	$	31.6		$	(37.8	)	$	186.4		$	(5.2	)	$	175.0
Cash Flows from Investing Activities:
Additions to property, plant and equipment	(4.6		)	(37.5		)	(147.0		)	—			(189.1		)
Intercompany transactions	31.5			(43.1		)	17.3			(5.7		)	—
Other, net	(2.5		)	14.9			(27.3		)	—			(14.9		)
Net cash used in investing activities	24.4			(65.7		)	(157.0		)	(5.7		)	(204.0		)
Cash Flows from Financing Activities:
Proceeds from the issuance of senior notes	325.0			—			—			—			325.0
Repurchase of senior notes	(327.1		)	—			—			—			(327.1		)
Payment of debt issuance and other financing costs	(3.8		)	—			—			—			(3.8		)
Repurchase of common stock	(156.0		)	—			—			—			(156.0		)
Dividends paid to Lear Corporation stockholders	(33.6		)	—			—			—			(33.6		)
Dividends paid to noncontrolling interests	—			—			(6.8		)	—			(6.8		)
Intercompany transactions	(17.5		)	103.4			(96.8		)	10.9			—
Other, net	(20.4		)	—			(17.8		)	—			(38.2		)
Net cash provided by (used in) financing activities	(233.4		)	103.4			(121.4		)	10.9			(240.5		)

Effect of foreign currency translation	—			—			(3.1		)	—			(3.1		)
Net Change in Cash and Cash Equivalents	(177.4		)	(0.1		)	(95.1		)	—			(272.6		)
Cash and Cash Equivalents as of Beginning of Period	343.5			0.1			794.1			—			1,137.7
Cash and Cash Equivalents as of End of Period	$	166.1		$	—		$	699.0		$	—		$	865.1

Long-Term Debt

Long-Term Debt of Lear and the Guarantors — A summary of long-term debt of Lear and the Guarantors on a combined basis is shown below (in millions):



	June 27, 2015			December 31, 2014
Credit agreement — Term Loan Facility	$	500.0		$	—
Senior notes	1,475.0			1,718.7
	1,975.0			1,718.7
Less — Current portion	(12.5		)	(243.7		)
Long-term debt	$	1,962.5		$	1,475.0

Basis of Presentation (Details)	6 Months Ended
Basis of Presentation (Details)	Jun. 27, 2015
Accounting Policies [Abstract]
Quarterly interim results, duration of reporting calendar	91 days

Acquisition - Additional Information (Details) - USD ($) $ in Millions		1 Months Ended	3 Months Ended		6 Months Ended		12 Months Ended
	Jan. 05, 2015	Nov. 30, 2014	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014	Nov. 30, 2014	Dec. 31, 2014
Business Acquisition [Line Items]
Annual sales			$ 4,635.1	$ 4,585.1	$ 9,156.5	$ 8,944.9
Term loan facility borrowings					$ 500.0	$ 0.0
Eagle Ottawa
Business Acquisition [Line Items]
Percentage of outstanding equity interests acquired	100.00%
Net purchase price	$ 835.4
Purchase price adjustments			$ 8.0
Cash paid	815.3
Contingent consideration	20.1
Restricted cash used to finance the acquisition	350.0
Contingent consideration	23.1
Intangible assets acquired, weighted average useful life					10 years
5.25% Senior Notes due 2025 \| Eagle Ottawa
Business Acquisition [Line Items]
Restricted cash used to finance the acquisition	350.0
Credit Agreement — Term Loan Facility
Business Acquisition [Line Items]
Term loan facility borrowings		$ 500.0
Eagle Ottawa
Business Acquisition [Line Items]
Annual sales							$ 1,000.0
Sales to Lear							$ 200.0
Pre-existing amounts payable for purchases of raw materials \| Eagle Ottawa
Business Acquisition [Line Items]
Amounts payable to acquiree for purchases of raw materials as of the acquisition date	$ 45.7
Selling, general and administrative expenses \| Eagle Ottawa
Business Acquisition [Line Items]
Transaction costs					$ 8.6
Senior notes \| 5.25% Senior Notes due 2025
Business Acquisition [Line Items]
Proceeds from offering		$ 650.0
Long-term debt, stated coupon rate		5.25%	5.25%		5.25%		5.25%	5.25%

Acquisition - Preliminary Purchase Price and Related Allocation (Details) - USD ($)
$ in Millions

Jan. 05, 2015

Jun. 27, 2015

^[1]

Dec. 31, 2014

Business Acquisition [Line Items]

Purchase price paid, net of cash acquired

$ 1,054.8

$ 726.2

Eagle Ottawa

Business Acquisition [Line Items]

$ 815.3

Contingent consideration

20.1

Net purchase price

835.4

Property, plant and equipment

141.4

Other assets purchased and liabilities assumed, net

136.2

Preliminary purchase price allocation

346.5

Intangible assets

211.3

$ 835.4

[1]	Unaudited.

Restructuring - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Restructuring Cost and Reserve [Line Items]
Restructuring charges and pension benefit curtailment losses			$ 56.8
Restructuring charges			49.1
Expected restructuring cost	$ 28.1		28.1
Foreign pension
Restructuring Cost and Reserve [Line Items]
Pension benefit plan curtailment gains (charges)	$ (7.7)	$ 0.0	(7.7)	$ 0.0
Employee termination benefits
Restructuring Cost and Reserve [Line Items]
Restructuring charges			44.4
Asset impairment charges
Restructuring Cost and Reserve [Line Items]
Restructuring charges			1.6	$ 0.1
Contract termination costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges			1.4
Other related costs
Restructuring Cost and Reserve [Line Items]
Restructuring charges			1.7
Cost of sales
Restructuring Cost and Reserve [Line Items]
Restructuring charges and pension benefit curtailment losses			44.8
Selling, general and administrative expenses
Restructuring Cost and Reserve [Line Items]
Restructuring charges and pension benefit curtailment losses			$ 12.0

Restructuring - Summary of Restructuring Activities (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	$ 50.2
2015 Charges	49.1
Utilization cash	(21.2)
Utilization non-cash	(1.6)
Accrual as of end of period	76.5
Employee termination benefits
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	45.1
2015 Charges	44.4
Utilization cash	(18.4)
Utilization non-cash	0.0
Accrual as of end of period	71.1
Asset impairment charges
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	0.0
2015 Charges	1.6	$ 0.1
Utilization cash	0.0
Utilization non-cash	(1.6)
Accrual as of end of period	0.0
Contract termination costs
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	5.1
2015 Charges	1.4
Utilization cash	(1.1)
Utilization non-cash	0.0
Accrual as of end of period	5.4
Other related costs
Restructuring Reserve [Roll Forward]
Accrual as of beginning of period	0.0
2015 Charges	1.7
Utilization cash	(1.7)
Utilization non-cash	0.0
Accrual as of end of period	$ 0.0

Inventories (Detail) - USD ($)
$ in Millions

Jun. 27, 2015

Dec. 31, 2014

Inventory Disclosure [Abstract]

Raw materials

$ 769.2

$ 668.3

Work-in-process

105.6

45.6

Finished goods

133.8

139.8

Property, Plant and Equipment [Abstract]

$ 1,008.6

^[1]

$ 853.7

[1]	Unaudited.

Pre-Production Costs Related to Long-Term Supply Agreements - Additional Information (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Capitalized pre-production E&D costs	$ 99.5	$ 103.6
Capitalized pre-production tooling costs related to customer-owned tools	68.2	91.5
Cash collected related to E&D and tooling costs	$ 142.0	$ 202.6

Pre-Production Costs Related to Long-Term Supply Agreements - Classifications (Detail) - USD ($) $ in Millions	Jun. 27, 2015	Dec. 31, 2014
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	$ 185.4	$ 168.7
Current
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	134.2	121.1
Long-term
Pre Production Costs Related to Long Term Supply Arrangements [Line Items]
Recoverable customer E&D and tooling	$ 51.2	$ 47.6

Long-Term Assets - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Property, Plant and Equipment [Line Items]
Depreciation expense	$ 71.7	$ 69.9	$ 142.9	$ 135.9
Restructuring charges			49.1
Fixed asset impairment charges			0.5
Asset impairment charges
Property, Plant and Equipment [Line Items]
Restructuring charges			$ 1.6	$ 0.1

Long-Term Assets - Property, Plant and Equipment (Detail) - USD ($)
$ in Millions

Jun. 27, 2015

Dec. 31, 2014

Land

$ 116.8

$ 105.2

Buildings and improvements

559.6

523.5

Machinery and equipment

2,009.4

1,847.0

Construction in progress

202.2

186.9

Total property, plant and equipment

2,888.0

2,662.6

Less – accumulated depreciation

(1,115.5)

(1,037.9)

Foreign currency translation and other

$ 1,772.5

^[1]

$ 1,624.7

[1]	Unaudited.

Goodwill (Detail)
$ in Millions

6 Months Ended

Jun. 27, 2015

USD ($)

Goodwill [Roll Forward]

Beginning balance

$ 726.2

Acquisition

346.5

(17.9)

Ending balance

$ 1,054.8

^[1]

[1]	Unaudited.

Debt - Additional Information (Detail)		1 Months Ended				3 Months Ended		6 Months Ended
Debt - Additional Information (Detail)	Jan. 05, 2015 USD ($)	Mar. 28, 2015 USD ($)	Jan. 31, 2015 USD ($)	Nov. 30, 2014 USD ($)	Mar. 29, 2014 USD ($)	Mar. 28, 2015 USD ($)	Mar. 29, 2014 USD ($)	Jun. 27, 2015 USD ($)	Jun. 28, 2014 USD ($)	Dec. 31, 2014 USD ($)	Oct. 31, 2014 USD ($)
Debt Instrument [Line Items]
Restricted cash disbursements for repurchase of senior notes								$ 250,000,000	$ 0
Restricted cash disbursed for acquisition of Eagle Ottawa								350,000,000	0
Credit agreement borrowings								$ 500,000,000	0
Percentage owned, domestic subsidiaries								1
Eagle Ottawa
Debt Instrument [Line Items]
Restricted cash used to finance the acquisition	$ 350,000,000
4.75% Senior Notes due 2023 \| Senior notes
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount								$ 500,000,000
Long-term debt, stated coupon rate								4.75%		4.75%
5.375% Senior Notes due 2024 \| Senior notes
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount								$ 325,000,000
Long-term debt, stated coupon rate								5.375%		5.375%
Proceeds from offering					$ 325,000,000
Debt issuance cost					$ 3,800,000
5.375% Senior Notes due 2024 \| Senior notes \| Unsecured Debt
Debt Instrument [Line Items]
Cash paid for debt redemption							$ 327,100,000
Gain (loss) on extinguishment of debt							$ (17,500,000)
7.875% Senior Notes due 2018 \| Senior notes
Debt Instrument [Line Items]
Long-term debt, stated coupon rate					7.875%		7.875%
Payment for redemption of aggregate principal amount					$ 280,000,000		$ 280,000,000
8.125% Senior Notes due 2020 \| Senior notes
Debt Instrument [Line Items]
Long-term debt, stated coupon rate								8.125%		8.125%
Payment for redemption of aggregate principal amount					$ 35,000,000		$ 35,000,000	$ 245,000,000
Percentage of debt redemption		104.063%			10.00%
Restricted cash disbursements for repurchase of senior notes		$ 250,000,000						250,000,000
8.125% Senior Notes due 2020 \| Senior notes \| Unsecured Debt
Debt Instrument [Line Items]
Repayments of debt		$ 255,000,000
5.25% Senior Notes due 2025 \| Eagle Ottawa
Debt Instrument [Line Items]
Restricted cash disbursed for acquisition of Eagle Ottawa	350,000,000
Restricted cash used to finance the acquisition	$ 350,000,000
5.25% Senior Notes due 2025 \| Senior notes
Debt Instrument [Line Items]
Long-term debt, aggregate principal amount								$ 650,000,000
Long-term debt, stated coupon rate				5.25%				5.25%		5.25%
Proceeds from offering				$ 650,000,000
Debt issuance cost				8,400,000
Credit Agreement — Term Loan Facility
Debt Instrument [Line Items]
Credit agreement borrowings				500,000,000
Credit Agreement — Term Loan Facility \| Term Loan Facility
Debt Instrument [Line Items]
Credit agreement borrowings				500,000,000
Long-term debt, aggregate principal amount				500,000,000
Credit Agreement — Term Loan Facility \| Term Loan Facility \| Eurocurrency Rate
Debt Instrument [Line Items]
Minimum interest rate margin								1.25%
Maximum interest rate margin								2.25%
Line of credit facility, interest rate at period end								1.50%
Credit Agreement — Term Loan Facility \| Term Loan Facility \| Adjusted Base Rate
Debt Instrument [Line Items]
Minimum interest rate margin								0.25%
Maximum interest rate margin								1.25%
Line of credit facility, interest rate at period end								0.50%
Credit Agreement — Term Loan Facility \| Eagle Ottawa
Debt Instrument [Line Items]
Proceeds from borrowings under Term Loan Facility			$ 500,000,000
Credit agreement- revolving credit facility
Debt Instrument [Line Items]
Line of credit facility, maximum borrowing capacity				$ 1,250,000,000.00							$ 1,000,000,000.0
Credit agreement- revolving credit facility \| Minimum
Debt Instrument [Line Items]
Line of credit facility, facility fee								0.25%
Credit agreement- revolving credit facility \| Maximum
Debt Instrument [Line Items]
Line of credit facility, facility fee								0.50%
Credit agreement- revolving credit facility \| Eurocurrency Rate
Debt Instrument [Line Items]
Minimum interest rate margin								1.00%
Maximum interest rate margin								2.25%
Line of credit facility, interest rate at period end								1.50%
Credit agreement- revolving credit facility \| Adjusted Base Rate
Debt Instrument [Line Items]
Minimum interest rate margin								0.00%
Maximum interest rate margin								1.25%
Line of credit facility, interest rate at period end								0.50%
Credit agreement- revolving credit facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Borrowings outstanding under revolving credit facility								$ 0		$ 0
Credit Agreement \| Domestic subsidiaries
Debt Instrument [Line Items]
Percentage of stock secured on a first priority basis								100.00%
Credit Agreement \| Foreign subsidiaries
Debt Instrument [Line Items]
Percentage of stock secured on a first priority basis								65.00%
Other expense, net
Debt Instrument [Line Items]
Gain (loss) on extinguishment of debt								$ (14,300,000)	$ (17,500,000)
Other expense, net \| 8.125% Senior Notes due 2020 \| Senior notes \| Unsecured Debt
Debt Instrument [Line Items]
Gain (loss) on extinguishment of debt						$ (14,300,000)

Debt - Summary of Long-Term Debt (Detail) - USD ($)
$ in Millions

Jun. 27, 2015

Dec. 31, 2014

Nov. 30, 2014

$ 1,982.8

$ 1,718.7

Less — Current portion

(13.7)

^[1]

(243.7)

1,969.1

^[1]

1,475.0

Credit Agreement — Term Loan Facility | Term Loan Facility

7.8

0.0

$ 500.0

$ 0.0

8.125% Senior Notes due 2020 | Senior notes

1.67%

8.125%

$ 0.0

$ 243.7

4.75% Senior Notes due 2023 | Senior notes

8.25%

4.75%

$ 500.0

5.375% Senior Notes due 2024 | Senior notes

4.75%

5.375%

$ 325.0

5.25% Senior Notes due 2025 | Senior notes

5.375%

5.25%

$ 650.0

5.25%

[1]	Unaudited.

Pension and Other Postretirement Benefit Plans - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Defined Benefit Plan Disclosure [Line Items]
Employer's contribution towards defined contribution retirement program			$ 10.9
Estimated employer contribution towards defined contribution retirement program in 2015	$ 19.0		19.0
Pension plans, defined benefit
Defined Benefit Plan Disclosure [Line Items]
Employer's contribution towards defined benefit plan			14.9
Estimated employer's contribution towards defined benefit plan in 2015			20.0
Foreign pension
Defined Benefit Plan Disclosure [Line Items]
Pension benefit plan curtailment gains (losses)	$ (7.7)	$ 0.0	$ (7.7)	$ 0.0

Pension and Other Postretirement Benefit Plans - Components of Net Periodic Benefit Costs (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
U.S. pension
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 1.2	$ 0.9	$ 2.4	$ 1.8
Interest cost	7.2	7.1	14.3	14.2
Expected return on plan assets	(9.9)	(9.5)	(19.7)	(19.0)
Amortization of actuarial (gain) loss	0.7	0.0	1.3	(0.1)
Curtailment loss	0.0	0.0	0.0	0.0
Settlement loss	0.0	0.0	0.1	0.1
Net periodic benefit cost (credit)	(0.8)	(1.5)	(1.6)	(3.0)
Foreign pension
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	2.5	2.1	4.6	4.3
Interest cost	5.0	5.2	8.9	10.3
Expected return on plan assets	(8.1)	(6.8)	(14.0)	(13.5)
Amortization of actuarial (gain) loss	1.2	0.3	2.3	0.6
Curtailment loss	7.7	0.0	7.7	0.0
Settlement loss	0.0	0.0	0.0	0.0
Net periodic benefit cost (credit)	8.3	0.8	9.5	1.7
U.S. other postretirement
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	0.0	0.0	0.1	0.1
Interest cost	0.8	1.0	1.5	2.0
Amortization of actuarial (gain) loss	(0.3)	(0.2)	(0.6)	(0.4)
Amortization of prior service credit	0.0	0.0	0.0	0.0
Special termination benefits	0.0	0.0	0.0	0.0
Net periodic benefit cost (credit)	0.5	0.8	1.0	1.7
Foreign other postretirement
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	0.3	0.2	0.5	0.4
Interest cost	0.4	0.5	0.8	1.0
Amortization of actuarial (gain) loss	0.1	0.1	0.3	0.1
Amortization of prior service credit	(0.1)	(0.1)	(0.2)	(0.2)
Special termination benefits	0.0	0.0	0.0	0.2
Net periodic benefit cost (credit)	$ 0.7	$ 0.7	$ 1.4	$ 1.5

Other Expense, Net - Additional Information (Detail) - Other expense, net - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Debt Instrument [Line Items]
Gain (loss) on extinguishment of debt			$ (14.3)	$ (17.5)
Net foreign currency transaction gains (losses)	$ (2.6)	$ (5.6)	$ (14.3)	$ (12.0)

Other Expense, Net - Summary of Other (Income) Expense, Net (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Other Income and Expenses [Abstract]
Other expense	$ 9.0	$ 17.4	$ 41.2	$ 46.8
Other income	(0.3)	(0.6)	(2.5)	(0.8)
Other expense, net	$ 8.7	$ 16.8	$ 38.7	$ 46.0

Income Taxes (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
Income Taxes (Detail) - USD ($) $ in Millions	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 71.9	$ 52.8	$ 134.8	$ 105.5
Effective tax rate	28.10%	26.20%	29.10%	28.50%
Consolidated income before provision for income taxes	$ 256.3	$ 201.4	$ 462.6	$ 370.7
Tax benefits related to acquisition costs, debt redemption costs, restructuring charges and various other items			$ 29.8	22.1
Tax benefits related to reductions in tax reserves due to tax audit settlements				$ 11.3
U.S. federal statutory income tax rate			35.00%	35.00%

Net Income Per Share Attributable to Lear (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Earnings Per Share [Abstract]
Net income attributable to Lear	$ 181.9	$ 148.5	$ 329.2	$ 270.5
Average common shares outstanding (in shares)	77,478,053	80,920,465	77,855,641	80,996,837
Dilutive effect of common stock equivalents (in shares)	598,194	1,020,307	711,008	1,347,469
Average diluted shares outstanding (in shares)	78,076,247	81,940,772	78,566,649	82,344,306
Basic net income per share attributable to Lear (in dollars per share)	$ 2.35	$ 1.84	$ 4.23	$ 3.34
Diluted net income per share attributable to Lear (in dollars per share)	$ 2.33	$ 1.81	$ 4.19	$ 3.28

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

+ References + Details

Increase (Decrease) in Stockholders' Equity [Roll Forward]

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Comprehensive Income and Equity - Additional Information (Detail) - USD ($)	3 Months Ended				6 Months Ended		54 Months Ended
	Jun. 27, 2015	Mar. 28, 2015	Jun. 28, 2014	Mar. 29, 2014	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Feb. 28, 2015
Equity [Abstract]
Defined benefits plans, pretax reclassification adjustments for accumulated gains (losses)	$ (1,600,000)		$ 100,000		$ (3,200,000)	$ (100,000)
Gains (losses) reclassified from accumulated other comprehensive loss	(7,200,000)		3,500,000		(11,900,000)	4,500,000
Foreign currency translation gains (losses) related to intercompany transactions, long-term gain (loss)	2,800,000		$ (1,200,000)		(10,600,000)	(700,000)
Increase in existing common stock share repurchase program								$ 661,000,000
Aggregate purchases authorized under common stock share repurchase program	2,900,000,000				2,900,000,000		$ 2,900,000,000	$ 1,000,000,000
Payments for repurchases of outstanding common stock					$ 234,800,000	$ 156,000,000	$ 2,100,000,000
Common stock repurchased (in shares)					2,096,173
Common stock repurchased, average price per share (in dollars per share)					$ 112.02		$ 65.15
Common stock, share repurchase program, remaining authorized amount	$ 765,200,000				$ 765,200,000		$ 765,200,000
Cash dividends declared per share (in dollars per share)	$ 0.25	$ 0.25	$ 0.2	$ 0.20	$ 0.50	$ 0.40
Dividends declared	$ 20,100,000		$ 16,700,000		$ 40,400,000	$ 33,900,000
Dividends paid					$ 41,100,000	$ 33,600,000

Comprehensive Income and Equity - Summary of Comprehensive Income and Reconciliations of Equity (Detail) - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 27, 2015

Jun. 28, 2014

Jun. 27, 2015

Jun. 28, 2014

Beginning equity balance

$ 2,891.8

$ 3,242.5

$ 3,029.3

$ 3,149.5

Beginning Lear Corporation stockholders' equity

2,958.8

Beginning Noncontrolling interests

70.5

Stock-based compensation transactions

18.3

16.3

(15.2)

16.6

Dividends declared to Lear Corporation stockholders

(122.4)

(156.0)

(234.8)

(156.0)

(20.1)

(16.7)

(40.4)

(33.9)

Acquisition of noncontrolling interests

(11.8)

(1.0)

(11.9)

(6.8)

(15.9)

(18.0)

Sale of controlling interest

(11.5)

Comprehensive income:

Net income

192.9

157.8

349.6

286.4

Net income attributable to Lear

181.9

148.5

329.2

270.5

Less: Net income attributable to noncontrolling interests

11.0

9.3

20.4

15.9

Other comprehensive income (loss), net of tax:

Defined benefit plan adjustments

2.3

0.1

10.0

0.1

Derivative instruments and hedging activities

(3.9)

2.8

1.8

4.7

Foreign currency translation adjustments

31.2

2.8

(110.1)

(9.9)

Other comprehensive income (loss)

29.6

5.7

(98.3)

(5.1)

Comprehensive income

222.5

163.5

251.3

281.3

Comprehensive income attributable to Lear

211.5

154.5

231.0

267.5

Comprehensive income attributable to Noncontrolling interests

11.0

9.0

20.3

13.8

Ending equity balance

2,978.3

^[1]

3,221.2

2,978.3

^[1]

3,221.2

Ending Lear Corporation stockholders' equity

^[1]

2,899.4

Ending Noncontrolling interests

^[1]

78.9

Parent

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Beginning Lear Corporation stockholders' equity

2,812.1

3,142.3

2,958.8

3,045.9

Stock-based compensation transactions

18.3

16.3

(15.2)

16.6

Dividends declared to Lear Corporation stockholders

(122.4)

(156.0)

(234.8)

(156.0)

(20.1)

(16.7)

(40.4)

(33.9)

Acquisition of noncontrolling interests

0.0

5.4

5.7

Comprehensive income:

Net income attributable to Lear

181.9

148.5

329.2

270.5

Other comprehensive income (loss), net of tax:

Defined benefit plan adjustments

2.3

0.1

10.0

0.1

Derivative instruments and hedging activities

(3.9)

2.8

1.8

4.7

Foreign currency translation adjustments

31.2

3.1

(110.0)

(7.8)

Other comprehensive income (loss), Lear Corporation

29.6

6.0

(98.2)

(3.0)

Comprehensive income attributable to Lear

211.5

154.5

231.0

267.5

Ending Lear Corporation stockholders' equity

2,899.4

3,145.8

2,899.4

3,145.8

Noncontrolling Interests

Increase (Decrease) in Stockholders' Equity [Roll Forward]

Beginning Noncontrolling interests

79.7

100.2

70.5

103.6

Acquisition of noncontrolling interests

(11.8)

(1.0)

(11.9)

(6.8)

(21.3)

(23.7)

Sale of controlling interest

(11.5)

Comprehensive income:

Less: Net income attributable to noncontrolling interests

11.0

9.3

20.4

15.9

Other comprehensive income (loss), net of tax:

Foreign currency translation adjustments

0.0

(0.3)

(0.1)

(2.1)

Other comprehensive income (loss), Noncontrolling Interests

0.0

(0.3)

(0.1)

(2.1)

Comprehensive income attributable to Noncontrolling interests

11.0

9.0

20.3

13.8

Ending Noncontrolling interests

$ 78.9

$ 75.4

$ 78.9

$ 75.4

[1]	Unaudited.

Comprehensive Income and Equity - Changes in AOCI, Net of Tax (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Defined benefit plan adjustments:
Balance at beginning of period	$ (211.5)	$ (104.5)	$ (219.2)	$ (104.5)
Reclassification adjustments	1.1	0.1	2.3	0.1
Other comprehensive income recognized during the period	1.2		7.7
Balance at end of period	(209.2)	(104.4)	(209.2)	(104.4)
Derivative instruments and hedging activities:
Balance at beginning of period	(27.5)	(3.4)	(33.2)	(5.3)
Reclassification adjustments	5.3	(2.5)	8.7	(3.3)
Other comprehensive income recognized during the period	(9.2)	5.3	(6.9)	8.0
Balance at end of period	(31.4)	(0.6)	(31.4)	(0.6)
Foreign currency translation adjustments:
Balance at beginning of period	(390.8)	(67.2)	(249.6)	(56.3)
Other comprehensive loss recognized during the period	31.2	3.1	(110.0)	(7.8)
Balance at end of period	(359.6)	(64.1)	(359.6)	(64.1)
Comprehensive income (loss), tax
Defined benefit plan adjustments, reclassification adjustments, tax expense (benefit)	0.5	0.0	0.9	0.0
Defined benefit plan adjustments, other comprehensive income (loss), tax expense (benefit)	1.1		1.1
Derivative instruments and hedging activities, reclassification adjustments, tax expense (benefit)	1.9	(0.9)	3.2	(1.2)
Derivative instruments and hedging activities, other comprehensive income, tax expense (benefit)	(3.6)	1.9	(2.5)	2.9
Foreign currency translation adjustments, other comprehensive loss, tax expense (benefit)	$ 0.1	$ (0.3)	$ (4.0)	$ (0.3)

Legal and Other Contingencies - Additional Information (Detail) - USD ($)	May 05, 2014	Jun. 27, 2015	Dec. 31, 2014
Loss Contingencies [Line Items]
Reserves for pending legal disputes, including commercial disputes and other matters		$ 11,200,000	$ 11,900,000
Environmental reserves		$ 9,100,000	$ 4,800,000
U.S. Settlement Agreements
Loss Contingencies [Line Items]
Litigation settlement amount	$ 8,750,000
Cash contributed by company for litigation settlement	$ 370,263

Legal and Other Contingencies - Summary of Product Liability and Warranty Claims (Detail) $ in Millions	6 Months Ended
	Jun. 27, 2015 USD ($)
Movement in Standard Product Warranty Accrual [Roll Forward]
Beginning balance	$ 28.9
Expense, net (including changes in estimates)	7.6
Settlements	(3.2)
Foreign currency translation and other	(0.7)
Ending balance	$ 32.6

Segment Reporting - Additional Information (Detail) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015 USD ($)	Jun. 28, 2014 USD ($)	Jun. 27, 2015 USD ($) Segment	Jun. 28, 2014 USD ($)
Segment Reporting Information [Line Items]
Reportable operating segments \| Segment			2
Restructuring charges			$ 49.1
Operating segments \| Seating
Segment Reporting Information [Line Items]
Restructuring charges	$ 36.7	$ 30.4	43.0	$ 51.8
Operating segments \| Electrical
Segment Reporting Information [Line Items]
Restructuring charges	5.1	3.8	6.0	4.8
Other
Segment Reporting Information [Line Items]
Restructuring charges	$ 7.7	$ 7.1	$ 7.8	$ 9.0

Segment Reporting - Summary of Segment Financial Information (Detail) - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

Jun. 27, 2015

Jun. 28, 2014

Jun. 27, 2015

Jun. 28, 2014

Dec. 31, 2014

$ 4,635.1

$ 4,585.1

$ 9,156.5

$ 8,944.9

285.5

232.8

546.2

448.1

84.9

78.2

169.4

152.7

114.1

92.6

212.9

189.1

Operating segments | Seating

9,825.4

^[1]

8,961.8

9,825.4

^[1]

8,961.8

$ 9,150.2

3,577.7

3,443.6

7,062.7

6,669.5

214.5

164.2

410.6

316.4

58.6

50.4

116.9

97.9

85.4

55.6

156.9

129.5

Operating segments | Electrical

6,302.5

5,415.4

6,302.5

5,415.4

1,057.4

1,141.5

2,093.8

2,275.4

141.9

138.3

278.9

276.6

24.1

25.9

48.2

50.9

23.5

35.7

48.8

57.4

1,657.7

1,797.5

1,657.7

1,797.5

0.0

(70.9)

(69.7)

(143.3)

(144.9)

2.2

1.9

4.3

3.9

5.2

1.3

7.2

2.2

$ 1,865.2

$ 1,748.9

$ 1,865.2

$ 1,748.9

[1]	Unaudited.

Segment Reporting - Reconciliation of Segment Earnings to Income Before Provision for Income Taxes (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Segment Reporting [Abstract]
Segment earnings	$ 285.5	$ 232.8	$ 546.2	$ 448.1
Interest expense	20.5	14.6	44.9	31.4
Other expense, net	8.7	16.8	38.7	46.0
Consolidated income before provision for income taxes and equity in net income of affiliates	$ 256.3	$ 201.4	$ 462.6	$ 370.7

Financial Instruments - Additional Information (Detail) € in Millions		3 Months Ended			6 Months Ended
	Jan. 05, 2015 USD ($)	Jun. 27, 2015 USD ($)	Dec. 31, 2014 EUR (€)	Jun. 28, 2014 USD ($)	Jun. 27, 2015 USD ($)	Jun. 28, 2014 USD ($)	Mar. 28, 2015 USD ($)	Dec. 31, 2014 USD ($)	Mar. 29, 2014 USD ($)	Dec. 31, 2013 USD ($)
Financial Instruments [Line Items]
Uncommitted factoring agreement, aggregate purchases of specified customer accounts (up to) \| €			€ 200
Pretax gains (losses) related to derivative instruments and hedging activities in accumulated other comprehensive loss		$ (31,400,000)		$ (600,000)	$ (31,400,000)	$ (600,000)	$ (27,500,000)	$ (33,200,000)	$ (3,400,000)	$ (5,300,000)
Gain (loss) expected to be reclassified into earnings from accumulated other comprehensive loss					(26,300,000)
Derivative contracts classified within Level 3 of fair value hierarchy		0			0			0
Derivative contracts transfers in to Level 3 fair value hierarchy		0
Assets measured at fair value on non-recurring basis								0
Sales
Financial Instruments [Line Items]
Gains (losses) reclassified from accumulated other comprehensive loss		600,000		200,000	1,000,000	600,000
Cost of sales
Financial Instruments [Line Items]
Gains (losses) reclassified from accumulated other comprehensive loss		(7,800,000)		$ 3,300,000	(12,900,000)	$ 3,900,000
Carrying value
Financial Instruments [Line Items]
Long-term Debt		1,975,000,000			1,975,000,000			1,718,700,000
Estimate of fair value
Financial Instruments [Line Items]
Long-term Debt		1,972,400,000			1,972,400,000			1,749,300,000
Interest rate contracts \| Designated as hedging instrument
Financial Instruments [Line Items]
Derivative, fair value, asset (liability), net		0			0			0
Commodity swap contract \| Designated as hedging instrument
Financial Instruments [Line Items]
Commodity swap contracts		0			0			0
Foreign exchange contract
Financial Instruments [Line Items]
Derivative, fair value, asset (liability), net		(32,000,000)			$ (32,000,000)			(36,600,000)
Foreign exchange contract \| Designated as hedging instrument
Financial Instruments [Line Items]
Derivative maturities (less than for hedging instruments)					18 months
Derivative, fair value, asset (liability), net		(35,000,000)			$ (35,000,000)			(37,700,000)
Pretax gains (losses) related to derivative instruments and hedging activities in accumulated other comprehensive loss		(35,000,000)			(35,000,000)			(37,700,000)
Foreign exchange contract \| Designated as hedging instrument \| Cash flow hedging
Financial Instruments [Line Items]
Notional amount of derivatives		968,900,000			968,900,000			1,160,900,000
Foreign exchange contract \| Not designated as hedging instrument
Financial Instruments [Line Items]
Notional amount of derivatives		493,200,000			$ 493,200,000			170,100,000
Derivative maturities (less than for hedging instruments)					12 months
Other derivatives not designated as hedging instruments at fair value, net		$ 3,000,000			$ 3,000,000			$ 1,100,000
Eagle Ottawa
Financial Instruments [Line Items]
Property, plant and equipment	$ 141,400,000
Intangible assets	211,300,000
Contingent consideration	$ 20,100,000

Financial Instruments - Derivative Contracts and Related Classification (Detail) - Foreign exchange contract - USD ($) $ in Millions	Jun. 27, 2015	Dec. 31, 2014
Contracts balance sheet classification:
Derivative, fair value, net	$ (32.0)	$ (36.6)
Designated as hedging instrument
Contracts balance sheet classification:
Other current assets	11.6	6.8
Other long-term assets	0.2	0.1
Other current liabilities	(37.8)	(38.5)
Other long-term liabilities	(9.0)	(6.1)
Derivative, fair value, net	(35.0)	(37.7)
Not designated as hedging instrument
Contracts balance sheet classification:
Other current assets	4.0	2.1
Other current liabilities	(1.0)	(1.0)
Other derivatives not designated as hedging instruments at fair value, net	$ 3.0	$ 1.1

Financial Instruments - Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Fair Value Disclosures [Abstract]
(Losses) gains recognized in accumulated other comprehensive loss	$ (12.6)	$ 7.3	$ (9.2)	$ 10.5
Losses (gains) reclassified from accumulated other comprehensive loss	7.2	(3.5)	11.9	(4.5)
Comprehensive income (loss)	$ (5.4)	$ 3.8	$ 2.7	$ 6.0

Financial Instruments - Valuation Techniques and Fair Value Hierarchy Level (Detail) - Foreign exchange contract - USD ($) $ in Millions	Jun. 27, 2015	Dec. 31, 2014
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets (liabilities), at fair value	$ (32.0)	$ (36.6)
Recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets (liabilities), at fair value	(32.0)	(36.6)
Level 1 \| Recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets (liabilities), at fair value	0.0	0.0
Level 2 \| Recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets (liabilities), at fair value	(32.0)	(36.6)
Level 3 \| Recurring
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Derivative assets (liabilities), at fair value	$ 0.0	$ 0.0

Supplemental Guarantor Condensed Consolidating Financial Statements - Balance Sheets (Detail) - USD ($)
$ in Millions

Jun. 27, 2015

Mar. 28, 2015

Dec. 31, 2014

Jun. 28, 2014

Mar. 29, 2014

Dec. 31, 2013

$ 967.9

^[1]

$ 1,094.1

$ 865.1

$ 1,137.7

3,105.5

^[1]

2,471.7

1,008.6

^[1]

853.7

0.0

725.6

^[1]

960.1

5,807.6

^[1]

5,379.6

1,772.5

^[1]

1,624.7

1,054.8

^[1]

726.2

0.0

0.0

1,190.5

^[1]

1,419.7

4,017.8

^[1]

3,770.6

9,825.4

^[1]

9,150.2

8,961.8

2,752.0

^[1]

2,525.3

1,409.2

^[1]

1,188.8

0.0

13.7

^[1]

243.7

4,174.9

^[1]

3,957.8

1,969.1

^[1]

1,475.0

0.0

703.1

^[1]

688.1

2,672.2

^[1]

2,163.1

EQUITY:

2,899.4

^[1]

2,958.8

78.9

^[1]

70.5

2,978.3

^[1]

$ 2,891.8

3,029.3

3,221.2

$ 3,242.5

3,149.5

9,825.4

^[1]

9,150.2

Parent company

393.2

377.8

166.1

343.5

67.8

53.9

4.6

1.8

77.4

49.6

170.6

416.9

713.6

900.0

110.2

106.4

23.5

3,024.5

2,010.6

973.5

1,268.1

579.5

928.8

4,711.2

4,337.4

5,424.8

5,237.4

80.9

91.1

156.9

138.1

0.0

12.5

243.7

250.3

472.9

1,962.5

1,475.0

133.7

138.9

178.9

191.8

2,275.1

1,805.7

EQUITY:

2,899.4

2,958.8

0.0

2,899.4

2,958.8

5,424.8

5,237.4

Guarantor subsidiaries

1.9

0.0

0.1

703.0

459.0

419.3

348.1

132.4

40.7

90.5

76.2

1,347.1

924.0

398.5

334.5

692.8

401.0

1,923.7

1,815.7

181.1

168.6

233.2

65.9

3,429.3

2,785.7

4,776.4

3,709.7

771.9

687.7

283.7

203.9

0.0

0.0

1,055.6

891.6

0.0

639.9

698.8

269.4

198.0

909.3

896.8

EQUITY:

2,811.5

1,921.3

0.0

2,811.5

1,921.3

Non-guarantor subsidiaries

4,776.4

3,709.7

572.8

716.3

699.0

794.1

2,334.7

1,958.8

584.7

503.8

0.0

469.7

467.0

3,961.9

3,645.9

1,263.8

1,183.8

338.5

301.7

0.0

147.0

212.6

488.1

475.2

2,237.4

2,173.3

6,199.3

5,819.2

1,899.2

1,746.5

973.8

846.8

209.8

90.3

1.2

0.0

3,084.0

2,683.6

6.6

0.0

528.0

811.6

365.1

348.5

899.7

1,160.1

EQUITY:

2,136.7

1,905.0

78.9

70.5

2,215.6

1,975.5

Consolidation, eliminations

6,199.3

5,819.2

0.0

$ 0.0

0.0

0.0

(209.8)

(90.3)

(5.2)

0.0

(215.0)

(90.3)

0.0

0.0

(4,948.2)

(3,826.3)

(1,301.6)

(1,649.3)

(110.3)

(50.2)

(6,360.1)

(5,525.8)

(6,575.1)

(5,616.1)

0.0

(5.2)

0.0

(209.8)

(90.3)

0.0

(215.0)

(90.3)

0.0

(1,301.6)

(1,649.3)

(110.3)

(50.2)

(1,411.9)

(1,699.5)

EQUITY:

(4,948.2)

(3,826.3)

0.0

(4,948.2)

(3,826.3)

Condensed Financial Statements, Captions [Line Items]

$ (6,575.1)

$ (5,616.1)

[1]	Unaudited.

Supplemental Guarantor Condensed Consolidating Financial Statements - Income Statement (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 27, 2015	Jun. 28, 2014	Jun. 27, 2015	Jun. 28, 2014
Condensed Financial Statements, Captions [Line Items]
Net sales	$ 4,635.1	$ 4,585.1	$ 9,156.5	$ 8,944.9
Cost of sales	4,184.9	4,206.0	8,280.6	8,205.3
Selling, general and administrative expenses	151.5	138.0	303.2	274.7
Intercompany operating (income) expense, net	0.0	0.0	0.0	0.0
Amortization of intangible assets	13.2	8.3	26.5	16.8
Interest expense	20.5	14.6	44.9	31.4
Other expense, net	8.7	16.8	38.7	46.0
Consolidated income before provision for income taxes and equity in net income of affiliates	256.3	201.4	462.6	370.7
Provision for income taxes	71.9	52.8	134.8	105.5
Equity in net income of affiliates	(8.5)	(9.2)	(21.8)	(21.2)
Equity in net income of subsidiaries	0.0	0.0	0.0	0.0
Consolidated net income	192.9	157.8	349.6	286.4
Less: Net income attributable to noncontrolling interests	11.0	9.3	20.4	15.9
Net income attributable to Lear	181.9	148.5	329.2	270.5
Consolidated comprehensive income	222.5	163.5	251.3	281.3
Less: Comprehensive income attributable to noncontrolling interests	11.0	9.0	20.3	13.8
Comprehensive income attributable to Lear	211.5	154.5	231.0	267.5
Parent company
Condensed Financial Statements, Captions [Line Items]
Net sales	116.1	127.7	212.9	230.8
Cost of sales	169.9	177.3	318.2	330.6
Selling, general and administrative expenses	61.8	52.8	123.0	115.4
Intercompany operating (income) expense, net	(109.5)	(119.0)	(257.4)	(248.2)
Amortization of intangible assets	0.4	0.4	0.8	0.8
Interest expense	17.3	10.7	38.1	24.2
Other expense, net	(0.8)	2.6	13.4	19.9
Consolidated income before provision for income taxes and equity in net income of affiliates	(23.0)	2.9	(23.2)	(11.9)
Provision for income taxes	(8.6)	1.3	(5.8)	(5.3)
Equity in net income of affiliates	1.7	0.5	1.4	0.6
Equity in net income of subsidiaries	(198.0)	(147.4)	(348.0)	(277.7)
Consolidated net income	181.9	148.5	329.2	270.5
Less: Net income attributable to noncontrolling interests	0.0	0.0	0.0	0.0
Net income attributable to Lear	181.9	148.5	329.2	270.5
Consolidated comprehensive income	211.5	154.5	231.0	267.5
Less: Comprehensive income attributable to noncontrolling interests	0.0	0.0	0.0	0.0
Comprehensive income attributable to Lear	211.5	154.5	231.0	267.5
Guarantor subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales	2,119.3	1,815.2	4,107.2	3,449.8
Cost of sales	1,912.7	1,662.9	3,724.7	3,146.9
Selling, general and administrative expenses	24.0	14.7	47.8	20.0
Intercompany operating (income) expense, net	83.7	69.6	154.1	139.3
Amortization of intangible assets	5.2	1.2	10.4	2.4
Interest expense	6.3	6.4	12.2	11.2
Other expense, net	0.8	0.7	(1.3)	0.4
Consolidated income before provision for income taxes and equity in net income of affiliates	86.6	59.7	159.3	129.6
Provision for income taxes	31.5	22.9	63.0	53.1
Equity in net income of affiliates	(0.4)	0.0	(1.1)	(0.5)
Equity in net income of subsidiaries	(107.5)	(81.0)	(172.2)	(133.0)
Consolidated net income	163.0	117.8	269.6	210.0
Less: Net income attributable to noncontrolling interests	0.0	0.0	0.0	0.0
Net income attributable to Lear	163.0	117.8	269.6	210.0
Consolidated comprehensive income	166.0	121.7	255.9	215.0
Less: Comprehensive income attributable to noncontrolling interests	0.0	0.0	0.0	0.0
Comprehensive income attributable to Lear	166.0	121.7	255.9	215.0
Non-guarantor subsidiaries
Condensed Financial Statements, Captions [Line Items]
Net sales	3,764.7	3,894.6	7,492.3	7,685.7
Cost of sales	3,467.3	3,618.2	6,893.6	7,149.2
Selling, general and administrative expenses	65.7	70.5	132.4	139.3
Intercompany operating (income) expense, net	25.8	49.4	103.3	108.9
Amortization of intangible assets	7.6	6.7	15.3	13.6
Interest expense	(3.1)	(2.5)	(5.4)	(4.0)
Other expense, net	8.7	13.5	26.6	25.7
Consolidated income before provision for income taxes and equity in net income of affiliates	192.7	138.8	326.5	253.0
Provision for income taxes	49.0	28.6	77.6	57.7
Equity in net income of affiliates	(9.8)	(9.7)	(22.1)	(21.3)
Equity in net income of subsidiaries	0.0	0.0	0.0	0.0
Consolidated net income	153.5	119.9	271.0	216.6
Less: Net income attributable to noncontrolling interests	11.0	9.3	20.4	15.9
Net income attributable to Lear	142.5	110.6	250.6	200.7
Consolidated comprehensive income	180.0	122.0	175.5	206.4
Less: Comprehensive income attributable to noncontrolling interests	11.0	9.0	20.3	13.8
Comprehensive income attributable to Lear	169.0	113.0	155.2	192.6
Consolidation, eliminations
Condensed Financial Statements, Captions [Line Items]
Net sales	(1,365.0)	(1,252.4)	(2,655.9)	(2,421.4)
Cost of sales	(1,365.0)	(1,252.4)	(2,655.9)	(2,421.4)
Selling, general and administrative expenses	0.0	0.0	0.0	0.0
Intercompany operating (income) expense, net	0.0	0.0	0.0	0.0
Amortization of intangible assets	0.0	0.0	0.0	0.0
Interest expense	0.0	0.0	0.0	0.0
Other expense, net	0.0	0.0	0.0	0.0
Consolidated income before provision for income taxes and equity in net income of affiliates	0.0	0.0	0.0	0.0
Provision for income taxes	0.0	0.0	0.0	0.0
Equity in net income of affiliates	0.0	0.0	0.0	0.0
Equity in net income of subsidiaries	305.5	228.4	520.2	410.7
Consolidated net income	(305.5)	(228.4)	(520.2)	(410.7)
Less: Net income attributable to noncontrolling interests	0.0	0.0	0.0	0.0
Net income attributable to Lear	(305.5)	(228.4)	(520.2)	(410.7)
Consolidated comprehensive income	(335.0)	(234.7)	(411.1)	(407.6)
Less: Comprehensive income attributable to noncontrolling interests	0.0	0.0	0.0	0.0
Comprehensive income attributable to Lear	$ (335.0)	$ (234.7)	$ (411.1)	$ (407.6)

Supplemental Guarantor Condensed Consolidating Financial Statements - Cash Flows (Detail) - USD ($)
$ in Millions

3 Months Ended

6 Months Ended

54 Months Ended

Jun. 27, 2015

Jun. 28, 2014

Jun. 27, 2015

Jun. 28, 2014

Jun. 27, 2015

Net Cash Provided by (Used in) Operating Activities

$ 408.0

$ 175.0

Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2)

$ (114.1)

$ (92.6)

(212.9)

(189.1)

(465.3)

0.0

0.0

8.3

(14.9)

(669.9)

(204.0)

0.0

325.0

500.0

0.0

(5.0)

(327.1)

0.0

(3.8)

(234.8)

(156.0)

$ (2,100.0)

(41.1)

(33.6)

(11.9)

(6.8)

0.0

Net cash provided by (used in) financing activities

(48.6)

(38.2)

158.6

(240.5)

(22.9)

(3.1)

Cash and Cash Equivalents as of Beginning of Period

(126.2)

(272.6)

1,094.1

1,137.7

967.9

^[1]

865.1

967.9

^[1]

865.1

967.9

^[1]

Cash restricted for use — acquisition of Eagle Ottawa

(350.0)

0.0

Cash restricted for use — repurchase of senior notes

(250.0)

0.0

Parent company

Condensed Financial Statements, Captions [Line Items]

Net Cash Provided by (Used in) Operating Activities

81.1

31.6

Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2)

(11.1)

(4.6)

(485.5)

270.9

31.5

(5.3)

(2.5)

(231.0)

24.4

325.0

500.0

(5.0)

(327.1)

(3.8)

(234.8)

(156.0)

(41.1)

(33.6)

0.0

(5.2)

(17.5)

Net cash provided by (used in) financing activities

(48.6)

(20.4)

165.3

(233.4)

0.0

Cash and Cash Equivalents as of Beginning of Period

15.4

(177.4)

377.8

343.5

393.2

166.1

393.2

166.1

393.2

Cash restricted for use — acquisition of Eagle Ottawa

(350.0)

Cash restricted for use — repurchase of senior notes

(250.0)

Guarantor subsidiaries

Condensed Financial Statements, Captions [Line Items]

Net Cash Provided by (Used in) Operating Activities

(4.1)

(37.8)

Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2)

(51.5)

(37.5)

1.2

(12.5)

(43.1)

0.6

14.9

(62.2)

(65.7)

0.0

0.0

0.0

0.0

0.0

0.0

0.0

68.2

103.4

Net cash provided by (used in) financing activities

0.0

68.2

103.4

0.0

Cash and Cash Equivalents as of Beginning of Period

1.9

(0.1)

0.0

0.1

1.9

0.0

1.9

0.0

1.9

Cash restricted for use — acquisition of Eagle Ottawa

0.0

Cash restricted for use — repurchase of senior notes

0.0

Non-guarantor subsidiaries

Condensed Financial Statements, Captions [Line Items]

Net Cash Provided by (Used in) Operating Activities

442.4

186.4

Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2)

(150.3)

(147.0)

19.0

65.6

17.3

13.0

(27.3)

(52.7)

(157.0)

0.0

0.0

0.0

0.0

0.0

0.0

(11.9)

(6.8)

(498.4)

(96.8)

Net cash provided by (used in) financing activities

0.0

(17.8)

(510.3)

(121.4)

(22.9)

(3.1)

Cash and Cash Equivalents as of Beginning of Period

(143.5)

(95.1)

716.3

794.1

572.8

699.0

572.8

699.0

572.8

Cash restricted for use — acquisition of Eagle Ottawa

0.0

Cash restricted for use — repurchase of senior notes

0.0

Consolidation, eliminations

Condensed Financial Statements, Captions [Line Items]

Net Cash Provided by (Used in) Operating Activities

(111.4)

(5.2)

Acquisition of Eagle Ottawa, net of cash acquired and use of $350 million restricted cash (see non-cash investing activities below) (Note 2)

0.0

0.0

(324.0)

(5.7)

0.0

(324.0)

(5.7)

0.0

0.0

0.0

0.0

0.0

0.0

0.0

435.4

10.9

Net cash provided by (used in) financing activities

0.0

435.4

10.9

0.0

Cash and Cash Equivalents as of Beginning of Period

0.0

0.0

$ 0.0

0.0

$ 0.0

Cash restricted for use — acquisition of Eagle Ottawa

0.0

Cash restricted for use — repurchase of senior notes

$ 0.0

[1]	Unaudited.

Supplemental Guarantor Condensed Consolidating Financial Statements - Summary of Long-Term Debt of Lear and Guarantors on Combined Basis (Detail) - USD ($)

3 Months Ended

6 Months Ended

Jun. 27, 2015

Jun. 28, 2014

Jun. 27, 2015

Jun. 28, 2014

Dec. 31, 2014

Nov. 30, 2014