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Financial Instruments - Schedule of Pretax Amounts Recognized in and Reclassified from Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Financial Instruments
Gains (losses) recognized in accumulated other comprehensive loss	$ 76.9	$ (85.9)	$ 287.8	$ (141.4)
(Gains) losses reclassified from accumulated other comprehensive loss	(14.9)	(12.0)	(0.8)	(97.6)
Comprehensive income (loss)	62.0	(97.9)	287.0	(239.0)
Net sales
Financial Instruments
(Gains) losses reclassified from accumulated other comprehensive loss	0.0	(0.8)	(0.5)	(3.3)
Cost of sales
Financial Instruments
(Gains) losses reclassified from accumulated other comprehensive loss	(15.5)	(11.8)	(2.1)	(96.1)
Interest expense, net
Financial Instruments
(Gains) losses reclassified from accumulated other comprehensive loss	0.6	0.6	1.8	1.8
Foreign currency contracts
Financial Instruments
Foreign currency contracts	75.4	(81.2)	310.5	(140.4)
Net investment hedge contracts
Financial Instruments
Net investment hedge contracts	$ 1.5	$ (4.7)	$ (22.7)	$ (1.0)

Leases - Schedule of Maturity of Lease Obligations (Details) - USD ($) $ in Millions	Sep. 27, 2025	Dec. 31, 2024
Leases [Abstract]
2025	$ 50.4
2026	187.2
2027	160.2
2028	128.2
2029	92.3
Thereafter	232.2
Total undiscounted cash flows	850.5
Less: Imputed interest	(93.3)
Lease obligations under operating leases	$ 757.2	$ 735.1

Leases - Schedule of Weighted Average Lease Term and Discount Rate (Details)	Sep. 27, 2025
Leases [Abstract]
Weighted average remaining lease term	6 years
Weighted average discount rate	3.90%

Goodwill

9 Months Ended

Sep. 27, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill

A summary of the changes in the carrying amount of goodwill, by operating segment, in the nine months ended September 27, 2025, is shown below (in millions):


	Seating		E-Systems		Total
Balance at January 1, 2025	$	1,305.9	$	393.3	$	1,699.2

Foreign currency translation and other	55.5		7.1		62.6
Balance at September 27, 2025	$	1,361.4	$	400.4	$	1,761.8

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 annual goodwill impairment assessment is completed as of the first day of the Company's fourth quarter.

There was no impairment of goodwill in the first nine months of 2025 and 2024. The Company will, however, continue to assess the impact of significant industry and other events on its recorded goodwill.

Debt - Schedule of Credit Agreement Interest Rate Ranges (Details) - Credit Agreement - Credit Agreement — Revolving Credit Facility	9 Months Ended
	Sep. 27, 2025
Term Benchmark, Central Bank Rate and RFR Loans
Debt Instrument
Interest rate (as a percent)	1.125%
Term Benchmark, Central Bank Rate and RFR Loans \| Minimum
Debt Instrument
Basis spread on variable rate (as a percent)	0.925%
Term Benchmark, Central Bank Rate and RFR Loans \| Maximum
Debt Instrument
Basis spread on variable rate (as a percent)	1.45%
ABR and Canadian Prime Rate Loans
Debt Instrument
Interest rate (as a percent)	0.125%
ABR and Canadian Prime Rate Loans \| Minimum
Debt Instrument
Basis spread on variable rate (as a percent)	0.00%
ABR and Canadian Prime Rate Loans \| Maximum
Debt Instrument
Basis spread on variable rate (as a percent)	0.45%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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+ Details

Segment Reporting - Schedule of Segment Financial Information (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 27, 2025

Sep. 28, 2024

Sep. 27, 2025

Sep. 28, 2024

Dec. 31, 2024

Segment Reporting Information

Depreciation

$ 147.5

$ 141.7

$ 433.5

$ 423.1

Capital expenditures

137.4

132.2

366.8

366.6

Inventories

1,762.8

^[1]

1,768.1

1,762.8

^[1]

1,768.1

$ 1,601.1

Total assets

15,157.7

^[1]

14,818.1

15,157.7

^[1]

14,818.1

$ 14,027.5

Operating segments | Seating

Segment Reporting Information

Depreciation

95.5

91.0

278.6

273.0

Capital expenditures

92.2

91.6

249.0

237.5

Inventories

892.8

929.6

892.8

929.6

Total assets

8,872.5

8,745.0

8,872.5

8,745.0

Operating segments | E-Systems

Segment Reporting Information

Depreciation

46.3

45.5

138.4

134.7

Capital expenditures

40.1

38.1

104.1

118.5

Inventories

870.0

838.5

870.0

838.5

Total assets

4,091.2

4,183.4

4,091.2

4,183.4

Other

Segment Reporting Information

Depreciation

5.7

5.2

16.5

15.4

Capital expenditures

5.1

2.5

13.7

10.6

Inventories

0.0

Total assets

$ 2,194.0

$ 1,889.7

$ 2,194.0

$ 1,889.7

[1]

Unaudited

- Definition

Amount of asset recognized for present right to economic benefit.

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-Section 50
-Paragraph 7
-Subparagraph (a)
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-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(11))
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+ Details

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Millions

Sep. 27, 2025

^[1]

Dec. 31, 2024

CURRENT ASSETS:

Cash and cash equivalents

$ 1,009.6

$ 1,052.9

Accounts receivable

4,222.4

3,589.3

Inventories

1,762.8

1,601.1

Other

1,038.3

940.8

Total current assets

8,033.1

7,184.1

LONG-TERM ASSETS:

Property, plant and equipment, net

2,896.2

2,833.4

Goodwill

1,761.8

1,699.2

Other

2,466.6

2,310.8

Total long-term assets

7,124.6

6,843.4

Total assets

15,157.7

14,027.5

CURRENT LIABILITIES:

Short-term borrowings

27.3

26.7

Accounts payable and drafts

3,619.1

3,250.5

Accrued liabilities

2,299.5

2,167.6

Current portion of long-term debt

3.7

2.2

Total current liabilities

5,949.6

5,447.0

LONG-TERM LIABILITIES:

Long-term debt

2,759.7

2,733.3

Other

1,205.9

1,246.2

Total long-term liabilities

3,965.6

3,979.5

EQUITY:

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

0.0

Common stock, $0.01 par value, 300,000,000 shares authorized; 64,571,405 shares issued as of September 27, 2025 and December 31, 2024

0.6

Additional paid-in capital

1,094.9

1,077.4

Common stock held in treasury, 12,300,073 and 10,993,851 shares as of September 27, 2025 and December 31, 2024, respectively, at cost

(1,545.5)

(1,423.6)

Retained earnings

6,147.2

5,931.0

Accumulated other comprehensive loss

(591.4)

(1,133.7)

Lear Corporation shareholders' equity

5,105.8

4,451.7

Noncontrolling interests

136.7

149.3

Equity

5,242.5

4,601.0

Total liabilities and equity

$ 15,157.7

$ 14,027.5

[1]

Unaudited

Income Taxes - Schedule of Provision for Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 45.1	$ 47.1	$ 131.9	$ 133.8
Pretax income before equity in net income of affiliates	$ 159.4	$ 190.6	$ 512.3	$ 574.0
Effective tax rate (as a percent)	28.30%	24.70%	25.70%	23.30%

- Definition

Amount of income (loss) from continuing operations before deduction of income tax expense (benefit) and income (loss) attributable to noncontrolling interest, and addition of income (loss) from equity method investments.

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- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

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+ Details

Goodwill - Narrative (Details) - USD ($)	9 Months Ended
Goodwill - Narrative (Details) - USD ($)	Sep. 27, 2025	Sep. 28, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, impairment	$ 0	$ 0

- Definition

Amount of impairment loss from asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References + Details

Debt

9 Months Ended

Sep. 27, 2025

Debt Disclosure [Abstract]

Debt

Short-Term Borrowings

The Company utilizes uncommitted lines of credit as needed for its short-term working capital fluctuations. As of September 27, 2025 and December 31, 2024, the Company had lines of credit from banks totaling $380.1 million and $342.5 million, respectively. As of September 27, 2025 and December 31, 2024, the Company had short-term debt balances outstanding related to draws on its lines of credit of $27.3 million and $26.7 million, respectively.

Long-Term Debt

A summary of long-term debt, net of unamortized debt issuance costs and unamortized original issue premium (discount), and the related weighted average interest rates is shown below (in millions):


	September 27, 2025
Debt Instrument	Long-Term Debt		Unamortized Debt Issuance Costs		Unamortized Original Issue Premium (Discount)		Long-Term Debt, Net		Weighted Average Interest Rate
Delayed-Draw Term Loan Facility (the "Term Loan")	$	100.0	$	(0.1)	$	—	$	99.9	5.223%
3.8% Senior Notes due 2027 (the "2027 Notes")	550.0		(0.9)		(0.7)		548.4		3.885%
4.25% Senior Notes due 2029 (the "2029 Notes")	375.0		(1.1)		(0.4)		373.5		4.288%
3.5% Senior Notes due 2030 (the "2030 Notes")	350.0		(1.3)		(0.4)		348.3		3.525%
2.6% Senior Notes due 2032 (the "2032 Notes")	350.0		(2.0)		(0.5)		347.5		2.624%
5.25% Senior Notes due 2049 (the "2049 Notes")	625.0		(5.2)		11.8		631.6		5.103%
3.55% Senior Notes due 2052 (the "2052 Notes")	350.0		(3.4)		(0.5)		346.1		3.558%
Other	68.1		—		—		68.1		N/A
	$	2,768.1	$	(14.0)	$	9.3	2,763.4
Less — Current portion							(3.7)
Long-term debt							$	2,759.7


	December 31, 2024
Debt Instrument	Long-Term Debt		Unamortized Debt Issuance Costs		Unamortized Original Issue Premium (Discount)		Long-Term Debt, Net		Weighted Average Interest Rate
Term Loan	$	100.0	$	(0.3)	$	—	$	99.7	5.835%
2027 Notes	550.0		(1.2)		(1.1)		547.7		3.885%
2029 Notes	375.0		(1.4)		(0.5)		373.1		4.288%
2030 Notes	350.0		(1.5)		(0.4)		348.1		3.525%
2032 Notes	350.0		(2.2)		(0.6)		347.2		2.624%
2049 Notes	625.0		(5.4)		12.2		631.8		5.103%
2052 Notes	350.0		(3.5)		(0.5)		346.0		3.558%
Other	41.9		—		—		41.9		N/A
	$	2,741.9	$	(15.5)	$	9.1	2,735.5
Less — Current portion							(2.2)
Long-term debt							$	2,733.3

Senior Notes

The issuance, maturity and interest payment dates of the Company's senior unsecured 2027 Notes, 2029 Notes, 2030 Notes, 2032 Notes, 2049 Notes and 2052 Notes (collectively, the "Notes") are shown below:

Note

Issuance Date(s)

Maturity Date

Interest Payment Dates

2027 Notes

August 2017

September 15, 2027

March 15 and September 15

2029 Notes

May 2019

May 15, 2029

May 15 and November 15

2030 Notes

February 2020

May 30, 2030

May 30 and November 30

2032 Notes

November 2021

January 15, 2032

January 15 and July 15

2049 Notes

May 2019 and February 2020

May 15, 2049

May 15 and November 15

2052 Notes

November 2021

January 15, 2052

January 15 and July 15

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, merge or sell all or substantially all of the Company's assets. The indentures governing the Notes also provide for customary events of default.

As of September 27, 2025, the Company was in compliance with all covenants under the indentures governing the Notes.

Credit Agreement

On July 24, 2025, the Company amended and restated its $2.0 billion unsecured revolving credit agreement (the "Credit Agreement") to extend the maturity date to July 24, 2030. In connection with this transaction, the Company recognized a loss on the extinguishment of debt of $0.3 million, which is included in other expense, net in the accompanying condensed consolidated statements of comprehensive income for the three and nine months ended September 27, 2025, and incurred related issuance costs of $3.2 million, which are included in other financing activities in the accompanying condensed consolidated statement of cash flows for the nine months ended September 27, 2025.

As of September 27, 2025 and December 31, 2024, there were no borrowings outstanding under the Credit Agreement.

Advances under the Credit Agreement generally bear interest based on (i) Term Benchmark, Central Bank Rate and Risk Free Rate ("RFR") (in each case, as defined in the Credit Agreement) or (ii) Alternate Base Rate ("ABR") and Canadian Prime Rate (in each case, as defined in the Credit Agreement). As of September 27, 2025, the ranges and rates are as follows:


	Term Benchmark, Central Bank Rate and RFR Loans						ABR and Canadian Prime Rate Loans
	Minimum		Maximum		Rate as of September 27, 2025		Minimum		Maximum		Rate as of September 27, 2025
Credit Agreement	0.925	%	1.450	%	1.125	%	0.000	%	0.450	%	0.125	%

A facility fee, which ranges from 0.075% to 0.20% of the total amount committed under the Credit Agreement, is payable quarterly.

The Credit Agreement contains various customary representations, warranties and covenants by the Company, including, without limitation, (i) covenants regarding maximum leverage, (ii) limitations on fundamental changes involving the Company or its subsidiaries and (iii) limitations on indebtedness and liens.

As of September 27, 2025, the Company was in compliance with all covenants under the Credit Agreement.

Term Loan

As of September 27, 2025, the Company had $100.0 million outstanding under its unsecured delayed-draw term loan facility (the "Term Loan"). On June 27, 2025, the Company amended the Term Loan to extend the maturity date to September 30, 2027, and reduce the pricing across the grid. In connection with this transaction, the Company recognized a loss on the extinguishment of debt and incurred related issuance costs totaling $0.5 million, which is reflected in other expense, net in the accompanying condensed consolidated statements of comprehensive income for the nine months ended September 27, 2025.

Advances under the Term Loan generally bear interest based on the Daily or Term SOFR (as defined in the Term Loan agreement) plus a margin determined in accordance with a pricing grid that ranges from 0.875% to 1.375%. As of September 27, 2025, the interest rate was 5.223%. The Term Loan contains the same covenants as the Credit Agreement.

As of September 27, 2025, the Company was in compliance with all covenants under the Term Loan.

Other

As of September 27, 2025 and December 31, 2024, other long-term debt, including the current portion, consisted of amounts outstanding under an unsecured working capital loan and finance lease agreements.

For further information related to the Company's debt, 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, 2024.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

+ Details

Restructuring - Schedule of Restructuring Cost (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Restructuring Cost and Reserve
Employee termination benefits			$ 137.0	$ 96.6
Contract termination costs			4.0	2.8
Other related costs			3.7	6.7
Restructuring costs and asset impairment charges	$ 38.2	$ 24.0	156.0	107.7
Property, plant and equipment
Restructuring Cost and Reserve
Asset impairments:			11.2	1.6
Right-of-use assets
Restructuring Cost and Reserve
Asset impairments:			$ 0.1	$ 0.0

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Other Expense, Net (Tables)

9 Months Ended

Sep. 27, 2025

Other Income and Expenses [Abstract]

Schedule of Other Expense, Net

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


	Three Months Ended				Nine Months Ended
	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Other expense	$	16.0	$	10.9	$	49.8	$	42.2
Other income	(7.5)		(7.5)		(15.7)		(17.9)
Other expense, net	$	8.5	$	3.4	$	34.1	$	24.3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 27, 2025	Dec. 31, 2024
Preferred stock, shares authorized (in shares)	100,000,000	100,000,000
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	300,000,000	300,000,000
Common stock, shares issued (in shares)	64,571,405	64,571,405
Common stock held in treasury (in shares)	12,300,073	10,993,851
Series A Convertible Preferred Stock
Preferred stock, shares authorized (in shares)	10,896,250	10,896,250

Comprehensive Income and Equity - Schedule of Share Repurchases (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Equity [Abstract]
Aggregate Repurchases			$ 150.1
Cash paid for Repurchases			$ 150.1	$ 310.8
Number of Shares (in shares)	968,884	1,875,382	1,503,004	2,569,088
Average Price per Share (in dollars per share)	$ 103.34	$ 111.48	$ 99.88	$ 116.48
Remaining Purchase Authorization	$ 949.8		$ 949.8

Long-Lived Assets - Schedule of Property, Plant and Equipment (Details) - USD ($)
$ in Millions

Sep. 27, 2025

Dec. 31, 2024

Property, Plant and Equipment

Total property, plant and equipment

$ 7,359.9

$ 6,817.9

Less – accumulated depreciation

(4,463.7)

(3,984.5)

Property, plant and equipment, net

2,896.2

^[1]

2,833.4

Land

Property, Plant and Equipment

Total property, plant and equipment

102.7

98.6

Buildings and improvements

Property, Plant and Equipment

Total property, plant and equipment

962.6

898.3

Machinery and equipment

Property, Plant and Equipment

Total property, plant and equipment

5,955.4

5,485.2

Construction in progress

Property, Plant and Equipment

Total property, plant and equipment

$ 339.2

$ 335.8

[1]

Unaudited

Revenue Recognition

9 Months Ended

Sep. 27, 2025

Revenue from Contract with Customer [Abstract]

Revenue Recognition

The Company enters into contracts with its customers to provide production parts generally at the beginning of a vehicle's life cycle. Typically, these contracts do not provide for a specified quantity of products, but once entered into, the Company is often expected to fulfill its customers' purchasing requirements for the production life of the vehicle. Many of these contracts may be terminated by the Company's customers at any time. Historically, terminations of these contracts have been infrequent. The Company receives purchase orders from its customers, which provide the commercial terms for a particular production part, including price (but not quantities). Contracts may also provide for annual price reductions over the production life of the vehicle, and prices may be adjusted on an ongoing basis to reflect changes in product content/cost and other commercial factors.

Revenue is recognized at a point in time when control of the product is transferred to the customer under standard commercial terms, as the Company does not have an enforceable right to payment prior to such transfer. The amount of revenue recognized reflects the consideration that the Company expects to be entitled to in exchange for those products based on the current purchase orders, annual price reductions and ongoing price adjustments. In the first nine months of 2025 and 2024, revenue recognized related to prior years represented approximately 1% of consolidated net sales. The Company's customers pay for products received in accordance with payment terms that are customary within the industry. The Company's contracts with its customers do not have significant financing components.

The Company records a contract liability for advances received from its customers. As of September 27, 2025 and December 31, 2024, there were no significant contract liabilities recorded. Further, in the first nine months of 2025 and 2024, there were no significant contract liabilities recognized in revenue.

Amounts billed to customers related to shipping and handling costs are included in net sales in the condensed consolidated statements of comprehensive income. Shipping and handling costs are accounted for as fulfillment costs and are included in cost of sales in the condensed consolidated statements of comprehensive income.

Taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction that are collected by the Company from a customer are excluded from revenue.

A summary of the Company's revenue by reportable operating segment and geography is shown below (in millions):


	Three Months Ended
	September 27, 2025						September 28, 2024
	Seating		E-Systems		Total		Seating		E-Systems		Total
North America	$	2,032.4	$	548.6	$	2,581.0	$	1,885.2	$	518.2	$	2,403.4
Europe and Africa	1,233.1		532.4		1,765.5		1,327.5		565.0		1,892.5
Asia	817.4		265.4		1,082.8		750.8		304.2		1,055.0
South America	166.7		83.8		250.5		148.3		85.2		233.5
	$	4,249.6	$	1,430.2	$	5,679.8	$	4,111.8	$	1,472.6	$	5,584.4


	Nine Months Ended
	September 27, 2025						September 28, 2024
	Seating		E-Systems		Total		Seating		E-Systems		Total
North America	$	5,827.7	$	1,521.4	$	7,349.1	$	5,918.3	$	1,513.5	$	7,431.8
Europe and Africa	4,195.1		1,795.7		5,990.8		4,493.2		1,824.7		6,317.9
Asia	2,428.4		870.6		3,299.0		2,196.6		992.5		3,189.1
South America	423.4		208.2		631.6		428.3		224.3		652.6
	$	12,874.6	$	4,395.9	$	17,270.5	$	13,036.4	$	4,555.0	$	17,591.4

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-7

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-10

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-15

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-12

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

+ Details

Financial Instruments - Schedule of Notional Amount, Estimated Aggregate Fair Value and Related Balance Sheet Classification of Foreign Currency Derivative Contracts (Details) - USD ($) $ in Millions	Sep. 27, 2025	Dec. 31, 2024
Derivatives, Fair Value
Total fair value	$ 140.3	$ (147.1)
Notional amount	3,167.8	3,237.4
Designated as Hedging Instrument \| Net investment hedge contracts
Derivatives, Fair Value
Notional amount	$ 300.0	$ 150.0
Designated as Hedging Instrument \| Net investment hedge contracts \| Maximum
Derivatives, Fair Value
Outstanding maturities in months, not to exceed	44 months	15 months
Foreign currency contracts \| Designated as Hedging Instrument \| Cash Flow Hedge
Derivatives, Fair Value
Other current assets	$ 79.9	$ 16.1
Other long-term assets	80.1	0.5
Other current liabilities	(2.0)	(105.4)
Other long-term liabilities	(0.4)	(61.6)
Total fair value	157.6	(150.4)
Notional amount	$ 2,562.6	$ 2,605.7
Foreign currency contracts \| Designated as Hedging Instrument \| Cash Flow Hedge \| Maximum
Derivatives, Fair Value
Outstanding maturities in months, not to exceed	36 months	36 months
Foreign currency contracts \| Not Designated as Hedging Instrument
Derivatives, Fair Value
Other current assets	$ 0.3	$ 2.3
Other current liabilities	(2.0)	(6.1)
Total fair value	(1.7)	(3.8)
Notional amount	$ 305.2	$ 481.7
Foreign currency contracts \| Not Designated as Hedging Instrument \| Maximum
Derivatives, Fair Value
Outstanding maturities in months, not to exceed	1 month	1 month
Cross Currency Interest Rate Contract \| Designated as Hedging Instrument \| Net investment hedge contracts
Derivatives, Fair Value
Other long-term assets	$ 0.0	$ 7.1
Other current liabilities	(10.5)	0.0
Other long-term liabilities	(5.1)	0.0
Total fair value	$ (15.6)	$ 7.1

Long-Lived Assets - Schedule of Assets Held for Sale (Details) - Disposal Group, Held-for-Sale, Not Discontinued Operations - USD ($) $ in Millions	Sep. 27, 2025	Dec. 31, 2024
Property, Plant and Equipment
Other current assets	$ 5.9	$ 59.3
Accrued liabilities	0.0	(11.9)
Net assets held for sale	$ 5.9	$ 47.4

Income Taxes

9 Months Ended

Sep. 27, 2025

Income Tax Disclosure [Abstract]

Income Taxes

A summary of the provision for income taxes and the corresponding effective tax rate for the three and nine months ended September 27, 2025 and September 28, 2024, is shown below (in millions, except effective tax rates):


	Three Months Ended						Nine Months Ended
	September 27, 2025			September 28, 2024			September 27, 2025			September 28, 2024
Provision for income taxes	$	45.1		$	47.1		$	131.9		$	133.8
Pretax income before equity in net income of affiliates	$	159.4		$	190.6		$	512.3		$	574.0
Effective tax rate	28.3		%	24.7		%	25.7		%	23.3		%

The Company's provision for income taxes is impacted by the level and mix of earnings among tax jurisdictions. In addition, the Company recognized discrete tax benefits (expense) on the significant items shown below (in millions):


	Nine Months Ended
	September 27, 2025		September 28, 2024
Restructuring charges and various other items	$	25.3	$	24.7
Tax reserves and audit settlements	3.4		3.3
Share-based compensation	(1.8)		(0.4)
Valuation allowances on deferred tax assets	(0.6)		—
	$	26.3	$	27.6

Excluding the items above, the effective tax rate for the first nine months of 2025 and 2024 approximated the U.S. federal statutory income tax rate of 21%, 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. In determining the provision for income taxes for financial statement purposes, the Company makes certain estimates and judgments, which affect its evaluation of the carrying value of its deferred tax assets, as well as its calculation of certain tax liabilities.

2025 Budget Reconciliation Bill

On July 4, 2025, President Trump signed into law the One Big Beautiful Bill Act (the "Act"). The Act includes a broad range of tax reform provisions, including extending and modifying various provisions of the Tax Cuts and Jobs Act and expanding certain incentives in the Inflation Reduction Act while accelerating the phase-out of other incentives. The legislation has multiple effective dates, with certain provisions effective in 2025 and other provisions effective in 2026 and subsequent years. The Company is evaluating the potential impacts of the Act and has determined that the Act will not have a significant impact on its 2025 consolidated financial statements. Further, the Act is not expected to have a significant impact on the Company's 2026 consolidated financial statements, based on the guidance issued to date.

For further information related to the Company's income taxes, see Note 8, "Income Taxes," to the consolidated financial statements included in the Company's Annual Report on Form 10-K for the year ended December 31, 2024.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477617/942-740-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 740
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478822/944-740-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

Income Taxes (Tables)

9 Months Ended

Sep. 27, 2025

Income Tax Disclosure [Abstract]

Schedule of Provision for Income Taxes and Corresponding Effective Tax Rate


	Three Months Ended						Nine Months Ended
	September 27, 2025			September 28, 2024			September 27, 2025			September 28, 2024
Provision for income taxes	$	45.1		$	47.1		$	131.9		$	133.8
Pretax income before equity in net income of affiliates	$	159.4		$	190.6		$	512.3		$	574.0
Effective tax rate	28.3		%	24.7		%	25.7		%	23.3		%

Schedule of Tax Benefits (Expense)

In addition, the Company recognized discrete tax benefits (expense) on the significant items shown below (in millions):


	Nine Months Ended
	September 27, 2025		September 28, 2024
Restructuring charges and various other items	$	25.3	$	24.7
Tax reserves and audit settlements	3.4		3.3
Share-based compensation	(1.8)		(0.4)
Valuation allowances on deferred tax assets	(0.6)		—
	$	26.3	$	27.6

Net Income Per Share Attributable to Lear

9 Months Ended

Sep. 27, 2025

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				Nine Months Ended
	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Net income attributable to Lear	$	108.2	$	135.8	$	354.1	$	418.5

Average common shares outstanding	53,222,383		56,038,579		53,631,217		56,737,212
Dilutive effect of common stock equivalents	430,880		335,256		344,944		320,256
Average diluted shares outstanding	53,653,263		56,373,835		53,976,161		57,057,468

Basic net income per share attributable to Lear	$	2.03	$	2.42	$	6.60	$	7.38

Diluted net income per share attributable to Lear	$	2.02	$	2.41	$	6.56	$	7.33

Income Taxes - Schedule of Tax Benefits (Expense) (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024
Income Tax Disclosure [Abstract]
Restructuring charges and various other items	$ 25.3	$ 24.7
Tax reserves and audit settlements	3.4	3.3
Share-based compensation	(1.8)	(0.4)
Valuation allowances on deferred tax assets	(0.6)	0.0
Income tax benefits (expense) related to significant discrete items	$ 26.3	$ 27.6

Comprehensive Income and Equity (Tables)

9 Months Ended

Sep. 27, 2025

Equity [Abstract]

Schedule of Changes, Net of Tax, in Accumulated Other Comprehensive Loss

A summary of changes, net of tax, in accumulated other comprehensive loss in the three and nine months ended September 27, 2025, is shown below (in millions):


	Three Months Ended September 27, 2025		Nine Months Ended September 27, 2025
Defined benefit plans:
Balance at beginning of period	$	(93.5)	$	(91.1)
Reclassification adjustments (net of tax benefit (expense) of ($0.2) million and $0.9 million in the three and nine months ended September 27, 2025, respectively)	(0.5)		0.1
Other comprehensive income (loss) recognized during the period	1.0		(2.0)
Balance at end of period	$	(93.0)	$	(93.0)
Derivative instruments and hedging:
Balance at beginning of period	$	63.5	$	(133.7)
Reclassification adjustments (net of tax benefit of $3.1 million and $0.2 million in the three and nine months ended September 27, 2025, respectively)	(11.8)		(0.6)
Other comprehensive income recognized during the period (net of tax expense of $16.0 million and $65.1 million in the three and nine months ended September 27, 2025, respectively)	59.4		245.4
Balance at end of period	$	111.1	$	111.1
Foreign currency translation:
Balance at beginning of period	$	(609.6)	$	(908.9)
Other comprehensive income recognized during the period (net of tax benefit (expense) of ($0.3) million and $4.8 million in the three and nine months ended September 27, 2025, respectively)	0.1		299.4
Balance at end of period	$	(609.5)	$	(609.5)

Total accumulated other comprehensive loss	$	(591.4)	$	(591.4)

A summary of changes, net of tax, in accumulated other comprehensive loss in the three and nine months ended September 28, 2024, is shown below (in millions):


	Three Months Ended September 28, 2024		Nine Months Ended September 28, 2024
Defined benefit plans:
Balance at beginning of period	$	(106.7)	$	(107.3)
Reclassification adjustments (net of tax benefit of $0.1 million and $0.2 million in the three and nine months ended September 28, 2024, respectively)	—		(0.4)
Other comprehensive income (loss) recognized during the period (net of tax benefit of $0.1 million in the nine months ended September 28, 2024)	(0.7)		0.3
Balance at end of period	$	(107.4)	$	(107.4)
Derivative instruments and hedging:
Balance at beginning of period	$	(7.5)	$	107.9
Reclassification adjustments (net of tax benefit of $3.1 million and $20.4 million in the three and nine months ended September 28, 2024, respectively)	(8.9)		(77.2)
Other comprehensive loss recognized during the period (net of tax benefit of $17.3 million and $29.4 million in the three and nine months ended September 28, 2024, respectively)	(63.9)		(111.0)
Balance at end of period	$	(80.3)	$	(80.3)
Foreign currency translation:
Balance at beginning of period	$	(815.2)	$	(689.4)
Other comprehensive income recognized during the period (net of tax benefit of $1.0 million and $0.2 million in the three and nine months ended September 28, 2024, respectively)	141.3		15.5
Balance at end of period	$	(673.9)	$	(673.9)

Total accumulated other comprehensive loss	$	(861.6)	$	(861.6)

Schedule of Common Stock Repurchase Program

Share repurchases in the first nine months of 2025 and the remaining repurchase authorization as of September 27, 2025, are shown below (in millions, except for share and per share amounts):


Nine Months Ended September 27, 2025							As of September 27, 2025
Aggregate Repurchases (1)		Cash Paid for Repurchases (1)		Number of Shares	Average Price per Share (1)		Remaining Purchase Authorization
$	150.1	$	150.1	1,503,004	$	99.88	$	949.8

(1) Excludes excise tax and commissions

Schedule of Dividends Declared and Paid

Dividends declared and paid are shown below (in millions):


	Nine Months Ended
	September 27, 2025		September 28, 2024
Dividends declared	$	127.6	$	133.5
Dividends paid	125.4		131.9

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 27, 2025
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation Lear Corporation ("Lear," and together with its consolidated subsidiaries, the "Company") and its affiliates design, develop, engineer and manufacture complete seat systems, key seat components, complete electrical distribution and connection systems, high-voltage power distribution products, including battery disconnect units ("BDUs"), low-voltage power distribution products and electronic controllers. 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.

Segment Reporting - Narrative (Details)	9 Months Ended
Segment Reporting - Narrative (Details)	Sep. 27, 2025 segment
Segment Reporting [Abstract]
Number of reportable operating segments	2

Financial Instruments - Schedule of Marketable Equity Securities (Details) - Marketable Equity Securities - USD ($) $ in Millions	Sep. 27, 2025	Dec. 31, 2024
Debt and Equity Securities, FV-NI
Other current assets	$ 10.2	$ 6.6
Other long-term assets	92.9	82.6
Marketable equity securities	$ 103.1	$ 89.2

Restructuring - Schedule of Income Statement Location (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Restructuring Cost and Reserve
Restructuring costs and asset impairment charges	$ 38.2	$ 24.0	$ 156.0	$ 107.7
Cost of sales
Restructuring Cost and Reserve
Restructuring costs and asset impairment charges			141.4	97.1
Selling, general and administrative expenses
Restructuring Cost and Reserve
Restructuring costs and asset impairment charges			17.4	14.4
Other expense, net
Restructuring Cost and Reserve
Restructuring costs and asset impairment charges			$ (2.8)	$ (3.8)

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Other Expense, Net - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Unusual or Infrequent Item, or Both
Foreign currency transaction losses	$ 8.9	$ 5.7	$ 26.2	$ 24.0
Other expense, net	(8.5)	(3.4)	(34.1)	(24.3)
Disposal Group, Held-for-Sale, Not Discontinued Operations
Unusual or Infrequent Item, or Both
Other expense, net			2.7
ARGENTINA
Unusual or Infrequent Item, or Both
Foreign currency transaction losses	$ 4.0	$ 4.1	$ 8.6	$ 13.9

Goodwill - Schedule of Changes in Carrying Amount of Goodwill (Details)
$ in Millions

9 Months Ended

Sep. 27, 2025

USD ($)

Goodwill

Balance at January 1, 2025

$ 1,699.2

Foreign currency translation and other

62.6

Balance at September 27, 2025

1,761.8

^[1]

Seating

Goodwill

Balance at January 1, 2025

1,305.9

Foreign currency translation and other

55.5

Balance at September 27, 2025

1,361.4

E-Systems

Goodwill

Balance at January 1, 2025

393.3

Foreign currency translation and other

7.1

Balance at September 27, 2025

$ 400.4

[1]

Unaudited

- Definition

Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479328/805-10-50-8

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479303/805-10-55-41

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 740
-Name Accounting Standards Codification
-Section 55
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478064/805-740-55-13

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 805
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 39
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479303/805-10-55-39

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 49
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-49

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481372/852-10-55-10

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(15))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482598/350-20-45-1

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-03(10)(1))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1

Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 805
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479581/805-30-50-4

+ Details

Debt - Schedule of Long-Term Debt and Related Weighted Average Interest Rates (Details) - USD ($)
$ in Millions

Sep. 27, 2025

Dec. 31, 2024

Debt Instrument

Other

$ 68.1

$ 41.9

Debt and lease obligation, gross

2,768.1

2,741.9

Unamortized Debt Issuance Costs

(14.0)

(15.5)

Unamortized Original Issue Premium (Discount)

9.3

9.1

Debt and lease obligation

2,763.4

2,735.5

Less — Current portion

(3.7)

^[1]

(2.2)

Long-term debt

$ 2,759.7

^[1]

2,733.3

Delayed-Draw Term Loan Facility (the "Term Loan")

Debt Instrument

Stated interest rate (as a percent)

5.223%

Long-Term Debt

$ 100.0

100.0

Unamortized Debt Issuance Costs

(0.1)

(0.3)

Unamortized Original Issue Premium (Discount)

0.0

Long-Term Debt, Net

$ 99.9

$ 99.7

Weighted Average Interest Rate

5.223%

5.835%

Senior Notes | 3.8% Senior Notes due 2027 (the "2027 Notes")

Debt Instrument

Stated interest rate (as a percent)

3.80%

Long-Term Debt

$ 550.0

Unamortized Debt Issuance Costs

(0.9)

(1.2)

Unamortized Original Issue Premium (Discount)

(0.7)

(1.1)

Long-Term Debt, Net

$ 548.4

$ 547.7

Weighted Average Interest Rate

3.885%

Senior Notes | 4.25% Senior Notes due 2029 (the "2029 Notes")

Debt Instrument

Stated interest rate (as a percent)

4.25%

Long-Term Debt

$ 375.0

Unamortized Debt Issuance Costs

(1.1)

(1.4)

Unamortized Original Issue Premium (Discount)

(0.4)

(0.5)

Long-Term Debt, Net

$ 373.5

$ 373.1

Weighted Average Interest Rate

4.288%

Senior Notes | 3.5% Senior Notes due 2030 (the "2030 Notes")

Debt Instrument

Stated interest rate (as a percent)

3.50%

Long-Term Debt

$ 350.0

Unamortized Debt Issuance Costs

(1.3)

(1.5)

Unamortized Original Issue Premium (Discount)

(0.4)

Long-Term Debt, Net

$ 348.3

$ 348.1

Weighted Average Interest Rate

3.525%

Senior Notes | 2.6% Senior Notes due 2032 (the "2032 Notes")

Debt Instrument

Stated interest rate (as a percent)

2.60%

Long-Term Debt

$ 350.0

Unamortized Debt Issuance Costs

(2.0)

(2.2)

Unamortized Original Issue Premium (Discount)

(0.5)

(0.6)

Long-Term Debt, Net

$ 347.5

$ 347.2

Weighted Average Interest Rate

2.624%

Senior Notes | 5.25% Senior Notes due 2049 (the "2049 Notes")

Debt Instrument

Stated interest rate (as a percent)

5.25%

Long-Term Debt

$ 625.0

Unamortized Debt Issuance Costs

(5.2)

(5.4)

Unamortized Original Issue Premium (Discount)

11.8

12.2

Long-Term Debt, Net

$ 631.6

$ 631.8

Weighted Average Interest Rate

5.103%

Senior Notes | 3.55% Senior Notes due 2052 (the "2052 Notes")

Debt Instrument

Stated interest rate (as a percent)

3.55%

Long-Term Debt

$ 350.0

Unamortized Debt Issuance Costs

(3.4)

(3.5)

Unamortized Original Issue Premium (Discount)

(0.5)

Long-Term Debt, Net

$ 346.1

$ 346.0

Weighted Average Interest Rate

3.558%

[1]

Unaudited

Financial Instruments - Schedule of Net Gains (Losses) Expected to be Reclassified into Earnings (Details) $ in Millions	9 Months Ended
	Sep. 27, 2025 USD ($)
Fair Value Disclosures [Abstract]
Foreign currency contracts	$ 77.9
Interest rate swap contracts	(2.4)
Total	$ 75.5

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY - USD ($)
$ in Millions

Total

Lear Corporation Shareholders' Equity

Common Stock

Additional Paid-In Capital

Common Stock Held in Treasury

Retained Earnings

Accumulated Other Comprehensive Loss, Net of Tax

Non-controlling Interests

Balance at beginning of period at Dec. 31, 2023

$ 5,060.6

$ 4,918.8

$ 0.6

$ 1,050.5

$ (1,044.6)

$ 5,601.1

$ (688.8)

$ 141.8

Comprehensive income:

Net income

477.3

418.5

58.8

Other comprehensive income (loss)

(171.2)

(172.8)

1.6

Total comprehensive income

306.1

245.7

418.5

(172.8)

60.4

Stock-based compensation

50.6

Net issuance of shares held in treasury in settlement of stock-based compensation

(14.3)

(36.4)

23.8

(1.7)

Repurchase of shares of common stock

(302.1)

Dividends declared to Lear Corporation shareholders

(133.5)

Dividends declared to noncontrolling interest holders

(73.1)

Balance at end of period at Sep. 28, 2024

4,894.3

4,765.2

0.6

1,064.7

(1,322.9)

5,884.4

(861.6)

129.1

Balance at beginning of period at Jun. 29, 2024

4,914.0

4,801.8

0.6

1,052.6

(1,115.2)

5,793.2

(929.4)

112.2

Comprehensive income:

Net income

156.0

135.8

20.2

Other comprehensive income (loss)

72.4

67.8

4.6

Total comprehensive income

228.4

203.6

135.8

67.8

24.8

Stock-based compensation

16.0

Net issuance of shares held in treasury in settlement of stock-based compensation

(1.1)

(3.9)

3.5

(0.7)

Repurchase of shares of common stock

(211.2)

Dividends declared to Lear Corporation shareholders

(43.9)

Dividends declared to noncontrolling interest holders

(7.9)

Balance at end of period at Sep. 28, 2024

4,894.3

4,765.2

0.6

1,064.7

(1,322.9)

5,884.4

(861.6)

129.1

Balance at beginning of period at Dec. 31, 2024

4,601.0

4,451.7

0.6

1,077.4

(1,423.6)

5,931.0

(1,133.7)

149.3

Comprehensive income:

Net income

420.8

354.1

66.7

Other comprehensive income (loss)

544.6

542.3

2.3

Total comprehensive income

965.4

896.4

354.1

542.3

69.0

Stock-based compensation

48.7

Net issuance of shares held in treasury in settlement of stock-based compensation

(12.0)

(31.2)

29.5

(10.3)

Repurchase of shares of common stock

(151.4)

Dividends declared to Lear Corporation shareholders

(127.6)

Dividends declared to noncontrolling interest holders

(83.7)

0.0

(83.7)

Contribution from noncontrolling interest holder

2.1

Balance at end of period at Sep. 27, 2025

5,242.5

^[1]

5,105.8

0.6

1,094.9

(1,545.5)

6,147.2

(591.4)

136.7

Balance at beginning of period at Jun. 28, 2025

5,210.7

5,082.0

0.6

1,088.7

(1,449.3)

6,081.6

(639.6)

128.7

Comprehensive income:

Net income

126.4

108.2

18.2

Other comprehensive income (loss)

48.4

48.2

0.2

Total comprehensive income

174.8

156.4

108.2

48.2

18.4

Stock-based compensation

11.8

Net issuance of shares held in treasury in settlement of stock-based compensation

(1.8)

(5.6)

4.9

(1.1)

Repurchase of shares of common stock

(101.1)

Dividends declared to Lear Corporation shareholders

(41.5)

Dividends declared to noncontrolling interest holders

(11.5)

Contribution from noncontrolling interest holder

1.1

Balance at end of period at Sep. 27, 2025

$ 5,242.5

^[1]

$ 5,105.8

$ 0.6

$ 1,094.9

$ (1,545.5)

$ 6,147.2

$ (591.4)

$ 136.7

[1]

Unaudited

Restructuring - Schedule of Restructuring Reserves (Details) $ in Millions	9 Months Ended
	Sep. 27, 2025 USD ($)
Restructuring Reserve
Accrual as of beginning of period	$ 100.0
Provision for employee termination benefits	137.0
Payments, utilizations and foreign currency	(160.6)
Accrual as of end of period	$ 76.4

CONDENSED CONSOLIDATED STATEMENTS OF EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Statement of Stockholders' Equity [Abstract]
Net issuances of shares held in treasury in settlement of stock-based compensation (in shares)	35,360	23,695	196,782	168,740
Number of shares repurchased (in shares)	968,884	1,875,382	1,503,004	2,569,088
Average price per share (in dollars per share)	$ 103.34	$ 111.48	$ 99.88	$ 116.48

Segment Reporting - Schedule of Reconciliation of Consolidated Segment Earnings to Consolidated Income Before Provision for Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated
Revenue	$ 5,679.8	$ 5,584.4	$ 17,270.5	$ 17,591.4
Cost of sales	5,316.1	5,179.1	16,108.5	16,339.2
Gross margin	363.7	405.3	1,162.0	1,252.2
Selling, general and administrative	166.4	174.1	525.1	535.9
Amortization of intangibles	4.8	10.7	14.7	38.5
Intersegment support activities	0.0	0.0	0.0	0.0
Segment earnings	192.5	220.5	622.2	677.8
Interest expense, net	24.6	26.5	75.8	79.5
Other expense, net	8.5	3.4	34.1	24.3
Consolidated income before provision for income taxes and equity in net income of affiliates	159.4	190.6	512.3	574.0
Seating
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated
Revenue	4,249.6	4,111.8	12,874.6	13,036.4
E-Systems
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated
Revenue	1,430.2	1,472.6	4,395.9	4,555.0
Operating segments \| Seating
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated
Revenue	4,249.6	4,111.8	12,874.6	13,036.4
Cost of sales	3,926.7	3,771.2	11,864.6	11,983.0
Gross margin	323.7	341.5	1,014.9	1,055.7
Selling, general and administrative	80.7	88.7	262.0	262.9
Amortization of intangibles	3.0	8.9	9.3	28.4
Intersegment support activities	2.4	1.5	5.8	4.4
Segment earnings	237.6	242.4	737.8	760.0
Operating segments \| E-Systems
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated
Revenue	1,430.2	1,472.6	4,395.9	4,555.0
Cost of sales	1,416.3	1,424.2	4,322.3	4,406.0
Gross margin	81.0	105.8	272.8	322.6
Selling, general and administrative	35.6	36.6	108.3	117.5
Amortization of intangibles	1.8	1.8	5.4	10.1
Intersegment support activities	2.6	2.1	7.4	6.1
Segment earnings	41.0	65.3	151.7	188.9
Intersegment revenues
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated
Revenue	(67.9)	(58.3)	(204.1)	(175.9)
Intersegment revenues \| Seating
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated
Revenue	0.8	0.9	4.9	2.3
Intersegment revenues \| E-Systems
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated
Revenue	67.1	57.4	199.2	173.6
Other
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated
Revenue	0.0	0.0	0.0	0.0
Cost of sales	(26.9)	(16.3)	(78.4)	(49.8)
Gross margin	(41.0)	(42.0)	(125.7)	(126.1)
Selling, general and administrative	50.1	48.8	154.8	155.5
Amortization of intangibles	0.0	0.0	0.0	0.0
Intersegment support activities	(5.0)	(3.6)	(13.2)	(10.5)
Segment earnings	$ (86.1)	$ (87.2)	$ (267.3)	$ (271.1)

Basis of Presentation (Policies)

9 Months Ended

Sep. 27, 2025

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.

Restructuring

Restructuring costs include employee termination benefits, asset impairment charges and contract termination costs, as well as other incremental net costs resulting from the restructuring actions. Employee termination benefits are recorded based on existing union and employee contracts, statutory requirements, completed negotiations and Company policy. Other incremental net costs principally include equipment and personnel relocation costs and gains and losses on the sales of facilities. In addition to restructuring 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 condensed consolidated financial statements in accordance with GAAP. Generally, charges are recorded as restructuring actions are approved, communicated and/or implemented.

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.

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.

Impairment of Long-Lived Assets

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. An impairment loss is measured as the difference between the net book value and the fair value of the long-lived asset. Fair value estimates of long-lived assets are based on independent appraisals or discounted cash flows, giving consideration to the highest and best use of the assets. Key assumptions used in the appraisals are based on a combination of market and cost approaches, as appropriate.

Goodwill

Revenue Recognition

Net Income Per Share Attributable to Lear

Segment Reporting

The Company is organized under two reportable operating segments: Seating and E-Systems. Each of these segments has a varied product and technology portfolio across a number of component categories. Further, the Company continuously evaluates this portfolio, aligning it with industry trends while balancing risk-adjusted returns, which allows the Company to offer value-added solutions to its customers.

Our Seating segment consists of the design, development, engineering and manufacture of complete seat systems and key seat components. The Company's capabilities in operations and supply chain management enable synchronized assembly and just-in-time delivery of complex complete seat systems at high volumes to its customers. Key seat components include seat trim covers; surface materials such as leather and fabric; seat mechanisms; seat foam; headrests; and thermal comfort systems such as seat heating, ventilation, active cooling, pneumatic lumbar and massage products. All of these products are compatible with traditional internal combustion engine ("ICE") architectures and electrified powertrains, including the full range of hybrid, plug-in hybrid and battery electric architectures.

Our E-Systems segment consists of the design, development, engineering and manufacture of complete electrical distribution and connection systems; high-voltage power distribution products, including battery disconnect units ("BDUs"); and low-voltage power distribution products and electronic controllers.

•Electrical distribution and connection systems utilize low-voltage and high-voltage wire, high-speed data cables and flat wiring to connect networks and electrical signals and manage electrical power within the vehicle for all types of powertrains – from traditional ICE architectures to the full range of electrified powertrains that require management of higher voltage and power. Key components of the Company's electrical distribution and connection systems portfolio include wire harnesses, terminals and connectors, high-voltage battery connection systems and engineered components.

•High-voltage battery connection systems include intercell connect boards, bus bars and main battery connection systems. High-voltage power distribution products control the flow and distribution of high-voltage power throughout electrified vehicles and include BDUs which control all electrical energy flowing into and out of high-voltage batteries in electrified vehicles.

•Low-voltage power distribution products and electronic controllers facilitate signal, data and/or power management within the vehicle and include the associated software required to facilitate these functions. Key components of this portfolio include zonal controllers, body domain control modules and low-voltage and high-voltage power distribution modules. The Company's software offerings include embedded control, cybersecurity software and software to control hardware devices. The Company's customers traditionally have sourced the Company's electronic hardware together with the software that the Company integrates and embeds in it.

The other category includes unallocated costs related to corporate headquarters, regional headquarters and the elimination of intercompany activities, including intersegment revenues and cost of sales, none of which meets the requirements for being classified as an operating segment. Corporate and regional headquarters costs include various support functions, such as information technology, advanced research and development, corporate finance, legal, executive administration and human resources. Such costs are reflected in the operating segment results to the extent they are directly attributable to an operating segment.

The Company's chief operating decision maker ("CODM") is Raymond E. Scott, President and Chief Executive Officer. Each of the Company's operating segments reports its results from operations and makes its requests for capital expenditures directly to the CODM. The CODM assesses the operating performance of each segment based on segment earnings (as defined below), which is driven primarily by automotive production volumes in the geographic regions in which it operates, as well as by the success of the vehicle platforms for which it supplies products. Also, each operating segment operates in the competitive Tier 1 automotive supplier environment and is continually working with its customers to manage costs and improve quality. The Company's production processes generally make use of an hourly workforce, dedicated facilities, sequential manufacturing and assembly processes and commodity raw materials.

The CODM 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, net and other expense, net ("segment earnings") and (iii) cash flows, being defined as segment earnings less capital expenditures plus depreciation and amortization.

The accounting policies of the Company's operating segments are the same as those described in this note to the consolidated financial statements.

Accounts Receivable

The Company's allowance for credit losses on financial assets measured at amortized cost, primarily accounts receivable, reflects management's estimate of credit losses over the remaining expected life of such assets, measured primarily using historical experience, as well as current conditions and forecasts that affect the collectability of the reported amount. Expected credit losses for newly recognized financial assets, as well as changes to expected credit losses during the period, are recognized in earnings. The Company also considers geographic and segment specific risk factors in the development of expected credit losses.

Marketable Equity Securities

Unrealized gains and losses arising from changes in the fair value of the marketable equity securities are recognized in other expense, net in the condensed consolidated statements of comprehensive income. The fair value of the marketable equity securities is determined by reference to quoted market prices in active markets (Level 1 input based on the GAAP fair value hierarchy).

Derivative Instruments and Hedging Activities

he 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 and interest rates 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 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 for a hedge instrument 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), (3) a hedge of a net investment in a foreign operation (a net investment hedge) or (4) a contract not designated as a hedge instrument.

For a fair value hedge, the change in the fair value of the derivative is recorded in earnings and reflected in the condensed consolidated statements of comprehensive income on the same line as the gain or loss on the hedged item attributable to the hedged risk. For a cash flow hedge, the change in the fair value of the derivative is recorded in accumulated other comprehensive loss in the condensed consolidated balance sheets. When the underlying hedged transaction is realized, the gain or loss included in accumulated other comprehensive loss is recorded in earnings and reflected in the condensed consolidated statements of comprehensive income on the same line as the gain or loss on the hedged item attributable to the hedged risk. For a net investment hedge, the change in the fair value of the derivative is recorded in cumulative translation adjustment, which is a component of accumulated other comprehensive loss in the condensed consolidated balance sheets. When the related currency translation adjustment is required to be reclassified, usually upon the sale or liquidation of the investment, the gain or loss included in accumulated other comprehensive loss is recorded in earnings and reflected in other expense, net in the condensed consolidated statements of comprehensive income. Changes in the fair value of contracts not designated as hedge instruments are recorded in earnings and reflected in other expense, net in the condensed consolidated statements of comprehensive income. Cash flows attributable to derivatives used to manage foreign currency risks are classified on the same line as the hedged item attributable to the hedged risk in the condensed consolidated statements of cash flows. Upon settlement, cash flows attributable to derivatives designated as net investment hedges are classified as investing activities in the condensed consolidated statements of cash flows. Cash flows attributable to forward starting interest rate swaps are classified as financing activities in the condensed consolidated statements of cash flows.

The Company formally documents its hedge relationships, including the identification of the hedge instruments and the related hedged items, as well as its risk management objectives and strategies for undertaking the hedge transaction. Derivatives are recorded at fair value in other current and long-term assets and other current and long-term liabilities in the condensed consolidated balance sheets. The Company also formally assesses whether a derivative used in a hedge transaction is highly effective in offsetting changes in either the fair value or the cash flows of the hedged item. When it is determined that a hedged transaction is no longer probable to occur, the Company discontinues hedge accounting.

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 and the Moroccan dirham.

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. If an estimate of the credit spread is required, 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.

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.

Accounting Pronouncements

Accounting Standards Updates ("ASU") Issued But Not Yet Adopted:

ASU 2023-09 (issued December 2023), "Improvements to Income Tax Disclosures." The ASU requires disclosure of specific categories in the effective tax rate reconciliation, as well as additional information for reconciling items that meet a quantitative threshold. It also requires disclosure of income taxes paid, net of refunds, disaggregated by federal, state and foreign taxes, and further disaggregated by jurisdiction based on a quantitative threshold. The update is effective for fiscal years beginning after December 15, 2024, with early adoption permitted. The update is to be adopted prospectively; however, retrospective application is permitted. The ASU will modify the Company's financial statement disclosures but will not have a significant impact on its consolidated financial statements.

ASU 2024-03 (issued November 2024), "Disaggregation of Income Statement Expenses." The ASU requires the disaggregation of certain expenses presented on the face of the income statement in a tabular footnote disclosure. The expense categories include purchases of inventory, employee compensation, depreciation and amortization. It also requires the definition and disclosure of selling expense, a qualitative description of expense amounts not disaggregated and inclusion of existing expense disclosures within the same tabular footnote disclosure. The update is effective for fiscal years beginning after December 15, 2026, with early adoption permitted. The update is to be adopted prospectively; however, retrospective application is permitted. The ASU will modify the Company's financial statement disclosures but is not expected to have a significant impact on its consolidated financial statements.

ASU 2025-06 (issued September 2025), "Intangibles: Targeted Improvements to the Accounting for Internal-Use Software." The ASU removes all references to project development stages and provides new guidance on evaluating whether the recognition threshold to capitalize software costs has been met. The update is effective for fiscal years beginning after December 15, 2027, with early adoption permitted. The update may be adopted prospectively, retrospectively or using a modified transition approach. The ASU will not have a significant impact on the Company's consolidated financial statements.

The Company considers the applicability and impact of all ASUs issued by the Financial Accounting Standards Board. Other recently issued accounting pronouncements are not expected to have a significant impact or are not relevant to the Company's condensed consolidated financial statements.

Comprehensive Income and Equity - Schedule of Dividends Declared and Paid (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Equity [Abstract]
Dividends declared	$ 41.5	$ 43.9	$ 127.6	$ 133.5
Dividends paid			$ 125.4	$ 131.9

Pre-Production Costs Related to Long-Term Supply Agreements - Schedule of Classification of Recoverable Customer Engineering, Development and Tooling Costs Related to Long-term Supply Agreements (Details) - USD ($) $ in Millions	Sep. 27, 2025	Dec. 31, 2024
Pre Production Costs Related to Long Term Supply Arrangements
Recoverable customer E&D and tooling	$ 381.7	$ 389.9
Current
Pre Production Costs Related to Long Term Supply Arrangements
Recoverable customer E&D and tooling	219.1	248.3
Long-term
Pre Production Costs Related to Long Term Supply Arrangements
Recoverable customer E&D and tooling	$ 162.6	$ 141.6

Inventories

9 Months Ended

Sep. 27, 2025

Inventory Disclosure [Abstract]

Inventories

Inventories are stated at the lower of cost or net realizable value. Cost is determined using standard costing, which approximates actual cost on a first-in, first-out method. Finished goods and work-in-process inventories include material, labor and manufacturing overhead costs. The Company records reserves for inventory in excess of production and/or forecasted requirements and for obsolete inventory in production and service inventories.

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


	September 27, 2025		December 31, 2024
Raw materials	$	1,302.6	$	1,206.7
Work-in-process	137.6		124.3
Finished goods	527.0		477.0
Reserves	(204.4)		(206.9)
Inventories	$	1,762.8	$	1,601.1

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 27, 2025
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024
Cash Flows from Operating Activities:
Consolidated net income	$ 420.8	$ 477.3
Adjustments to reconcile consolidated net income to net cash provided by operating activities:
Depreciation and amortization	448.2	461.6
Net change in recoverable customer engineering, development and tooling	31.7	(54.1)
Net change in working capital items (see below)	(355.3)	(506.1)
Other, net	67.5	60.6
Net cash provided by operating activities	612.9	439.3
Cash Flows from Investing Activities:
Additions to property, plant and equipment	(366.8)	(366.6)
Other, net	41.2	(1.3)
Net cash used in investing activities	(325.6)	(367.9)
Cash Flows from Financing Activities:
Repurchases of common stock	(150.1)	(310.8)
Dividends paid to Lear Corporation shareholders	(125.4)	(131.9)
Dividends paid to noncontrolling interests	(84.2)	(70.3)
Other, net	10.9	6.7
Net cash used in financing activities	(348.8)	(506.3)
Effect of foreign currency translation	20.5	4.1
Net Change in Cash, Cash Equivalents and Restricted Cash	(41.0)	(430.8)
Cash, Cash Equivalents and Restricted Cash as of Beginning of Period	1,055.4	1,198.5
Cash, Cash Equivalents and Restricted Cash as of End of Period	1,014.4	767.7
Changes in Working Capital Items:
Accounts receivable	(427.9)	(582.5)
Inventories	(73.6)	(5.7)
Accounts payable	197.5	47.2
Accrued liabilities and other	(51.3)	34.9
Net change in working capital items	(355.3)	(506.1)
Supplementary Disclosure:
Cash paid for interest	81.4	83.2
Cash paid for income taxes, net of refunds received	$ 212.9	$ 205.8

Other Expense, Net

9 Months Ended

Sep. 27, 2025

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 certain disposals of assets, the non-service cost components of net periodic benefit cost and other miscellaneous income and expense.

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


	Three Months Ended				Nine Months Ended
	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Other expense	$	16.0	$	10.9	$	49.8	$	42.2
Other income	(7.5)		(7.5)		(15.7)		(17.9)
Other expense, net	$	8.5	$	3.4	$	34.1	$	24.3

In the three and nine months ended September 27, 2025, other expense includes net foreign currency transaction losses of $8.9 million and $26.2 million, respectively, including losses of $4.0 million and $8.6 million, respectively, related to the hyper-inflationary environment in Argentina. In the nine months ended September 27, 2025, other expense also includes a loss of $2.7 million related to the disposal of a non-core business.

In the three and nine months ended September 28, 2024, other expense includes net foreign currency transaction losses of $5.7 million and $24.0 million, respectively, including losses of $4.1 million and $13.9 million, respectively, related to the hyper-inflationary environment in Argentina.

Financial Instruments (Tables)

9 Months Ended

Sep. 27, 2025

Fair Value Disclosures [Abstract]

Schedule of Estimated Aggregate Fair Value and Carrying Value of Debt Instruments

The estimated fair value, as well as the carrying value, of the Company's debt instruments are shown below (in millions):


	September 27, 2025		December 31, 2024
Estimated aggregate fair value (1)	$	2,458.0	$	2,373.2
Aggregate carrying value (1) (2)	2,700.0		2,700.0

(1) Excludes "other" debt

(2) Excludes the impact of unamortized debt issuance costs and unamortized original issue premium (discount)

Schedule of Reconciliation of Cash, Cash Equivalents

A reconciliation of cash and cash equivalents reported on the accompanying condensed consolidated balance sheets to cash, cash equivalents and restricted cash reported on the accompanying condensed consolidated statements of cash flows is shown below (in millions):


	September 27, 2025		September 28, 2024
Balance sheet:
Cash and cash equivalents	$	1,009.6	$	763.9
Restricted cash included in other current assets	3.2		2.1
Restricted cash included in other long-term assets	1.6		1.7
Statement of cash flows:
Cash, cash equivalents and restricted cash	$	1,014.4	$	767.7

Schedule of Reconciliation of Restricted Cash


	September 27, 2025		September 28, 2024
Balance sheet:
Cash and cash equivalents	$	1,009.6	$	763.9
Restricted cash included in other current assets	3.2		2.1
Restricted cash included in other long-term assets	1.6		1.7
Statement of cash flows:
Cash, cash equivalents and restricted cash	$	1,014.4	$	767.7

Schedule of Marketable Equity Securities

Marketable equity securities, which the Company accounts for under the fair value option, are included in the accompanying condensed consolidated balance sheets as shown below (in millions):


	September 27, 2025		December 31, 2024
Other current assets	$	10.2	$	6.6
Other long-term assets	92.9		82.6
	$	103.1	$	89.2

Schedule of Notional Amount, Estimated Aggregate Fair Value and Related Balance Sheet Classification of Foreign Currency Derivative Contracts

The notional amount, estimated aggregate fair value and related balance sheet classification of the Company's foreign currency and net investment hedge contracts are shown below (in millions, except for maturities):


	September 27, 2025		December 31, 2024
Fair value of foreign currency contracts designated as cash flow hedges:
Other current assets	$	79.9	$	16.1
Other long-term assets	80.1		0.5
Other current liabilities	(2.0)		(105.4)
Other long-term liabilities	(0.4)		(61.6)
	157.6		(150.4)
Notional amount	$	2,562.6	$	2,605.7
Outstanding maturities in months, not to exceed	36		36
Fair value of derivatives designated as net investment hedges:

Other long-term assets	$	—	$	7.1
Other current liabilities	(10.5)		—
Other long-term liabilities	$	(5.1)	$	—
	(15.6)		7.1
Notional amount	$	300.0	$	150.0
Outstanding maturities in months, not to exceed	44		15
Fair value of foreign currency contracts not designated as hedging instruments:
Other current assets	$	0.3	$	2.3
Other current liabilities	(2.0)		(6.1)
	(1.7)		(3.8)
Notional amount	$	305.2	$	481.7
Outstanding maturities in months, not to exceed	1		1
Total fair value	$	140.3	$	(147.1)
Total notional amount	$	3,167.8	$	3,237.4

Schedule of Pretax Amounts Recognized in and Reclassified from Accumulated Other Comprehensive Loss and Net Gains (Losses) Expected to be Reclassified into Earnings

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


	Three Months Ended				Nine Months Ended
	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Gains (losses) recognized in accumulated other comprehensive loss:
Foreign currency contracts	$	75.4	$	(81.2)	$	310.5	$	(140.4)
Net investment hedge contracts	1.5		(4.7)		(22.7)		(1.0)
	76.9		(85.9)		287.8		(141.4)
(Gains) losses reclassified from accumulated other comprehensive loss to:
Net sales	—		(0.8)		(0.5)		(3.3)
Cost of sales	(15.5)		(11.8)		(2.1)		(96.1)
Interest expense, net	0.6		0.6		1.8		1.8

	(14.9)		(12.0)		(0.8)		(97.6)
Comprehensive income (loss)	$	62.0	$	(97.9)	$	287.0	$	(239.0)

During the next twelve-month period, net gains (losses) expected to be reclassified into earnings are shown below (in millions):


Foreign currency contracts	$	77.9
Interest rate swap contracts	(2.4)

Total	$	75.5

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

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 September 27, 2025 and December 31, 2024, are shown below (in millions):


	September 27, 2025
	Frequency	Asset (Liability)		Valuation Technique	Level 1		Level 2		Level 3
Foreign currency contracts, net	Recurring	$	155.9	Market/ Income	$	—	$	155.9	$	—
Net investment hedge contracts	Recurring	(15.6)		Market/ Income	—		(15.6)		—
Marketable equity securities	Recurring	103.1		Market	103.1		—		—


	December 31, 2024
	Frequency	Asset (Liability)		Valuation Technique	Level 1		Level 2		Level 3
Foreign currency contracts, net	Recurring	$	(154.2)	Market/ Income	$	—	$	(154.2)	$	—
Net investment hedge contracts	Recurring	7.1		Market/ Income	—		7.1		—
Marketable equity securities	Recurring	89.2		Market	89.2		—		—

Revenue Recognition (Tables)

9 Months Ended

Sep. 27, 2025

Revenue from Contract with Customer [Abstract]

Schedule of Revenue by Reportable Segment and Geography

A summary of the Company's revenue by reportable operating segment and geography is shown below (in millions):


	Three Months Ended
	September 27, 2025						September 28, 2024
	Seating		E-Systems		Total		Seating		E-Systems		Total
North America	$	2,032.4	$	548.6	$	2,581.0	$	1,885.2	$	518.2	$	2,403.4
Europe and Africa	1,233.1		532.4		1,765.5		1,327.5		565.0		1,892.5
Asia	817.4		265.4		1,082.8		750.8		304.2		1,055.0
South America	166.7		83.8		250.5		148.3		85.2		233.5
	$	4,249.6	$	1,430.2	$	5,679.8	$	4,111.8	$	1,472.6	$	5,584.4


	Nine Months Ended
	September 27, 2025						September 28, 2024
	Seating		E-Systems		Total		Seating		E-Systems		Total
North America	$	5,827.7	$	1,521.4	$	7,349.1	$	5,918.3	$	1,513.5	$	7,431.8
Europe and Africa	4,195.1		1,795.7		5,990.8		4,493.2		1,824.7		6,317.9
Asia	2,428.4		870.6		3,299.0		2,196.6		992.5		3,189.1
South America	423.4		208.2		631.6		428.3		224.3		652.6
	$	12,874.6	$	4,395.9	$	17,270.5	$	13,036.4	$	4,555.0	$	17,591.4

Debt - Narrative (Details) - USD ($)

3 Months Ended

9 Months Ended

Sep. 27, 2025

Jul. 24, 2025

Dec. 31, 2024

Debt Instrument

Short-term borrowings

$ 27,300,000

^[1]

$ 27,300,000

^[1]

$ 26,700,000

Debt issuance costs

14,000,000.0

15,500,000

Term Loan

Debt Instrument

Loss on extinguishment of debt

500,000

Debt issuance costs

100,000

300,000

Long-term debt

$ 100,000,000.0

100,000,000.0

Stated interest rate (as a percent)

5.223%

Term Loan | Minimum

Debt Instrument

Basis spread on variable rate (as a percent)

0.875%

Term Loan | Maximum

Debt Instrument

Basis spread on variable rate (as a percent)

1.375%

Line of Credit

Debt Instrument

Line of credit facility, maximum borrowing capacity

$ 380,100,000

342,500,000

Credit Agreement | Credit Agreement — Revolving Credit Facility

Debt Instrument

Line of credit facility, maximum borrowing capacity

$ 2,000,000,000

Loss on extinguishment of debt

300,000

Debt issuance costs

$ 3,200,000

Borrowings outstanding under revolving credit facility

$ 0

Credit Agreement | Credit Agreement — Revolving Credit Facility | Minimum

Debt Instrument

Line of credit facility, facility fee (as a percent)

0.075%

Credit Agreement | Credit Agreement — Revolving Credit Facility | Maximum

Debt Instrument

Line of credit facility, facility fee (as a percent)

0.20%

[1]

Unaudited

Goodwill (Tables)

9 Months Ended

Sep. 27, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Changes in Carrying Amount of Goodwill

A summary of the changes in the carrying amount of goodwill, by operating segment, in the nine months ended September 27, 2025, is shown below (in millions):


	Seating		E-Systems		Total
Balance at January 1, 2025	$	1,305.9	$	393.3	$	1,699.2

Foreign currency translation and other	55.5		7.1		62.6
Balance at September 27, 2025	$	1,361.4	$	400.4	$	1,761.8

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 24
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482548/350-20-55-24

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
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-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1

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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
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Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-1A

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482573/350-20-50-2

+ Details

Restructuring - Narrative (Details) $ in Millions	Sep. 27, 2025 USD ($)
Seating
Restructuring Cost and Reserve
Expected restructuring costs	$ 22
E-Systems
Restructuring Cost and Reserve
Expected restructuring costs	$ 9

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Pension and Other Postretirement Benefit Plans

9 Months Ended

Sep. 27, 2025

Retirement Benefits [Abstract]

Pension and Other Postretirement Benefit Plans

The Company sponsors defined benefit pension plans covering certain eligible employees in the United States and certain foreign countries. The Company also sponsors postretirement benefit plans (primarily for the continuation of medical benefits) covering certain eligible retirees in the United States and Canada.

Net Periodic Pension and Other Postretirement Benefit (Credit) Cost

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


	Three Months Ended								Nine Months Ended
	September 27, 2025				September 28, 2024				September 27, 2025				September 28, 2024
	U.S.		Foreign		U.S.		Foreign		U.S.		Foreign		U.S.		Foreign
Service cost	$	—	$	1.0	$	—	$	1.0	$	—	$	2.9	$	—	$	3.0
Interest cost	4.4		3.9		5.1		3.9		13.4		11.5		15.3		11.7
Expected return on plan assets	(4.0)		(3.9)		(5.4)		(3.7)		(12.2)		(11.5)		(16.1)		(11.1)
Amortization of actuarial loss	0.1		0.4		0.3		0.5		0.4		1.2		0.7		1.5


Settlement gain	—		—		—		—		(0.1)		—		(0.1)		—
Net periodic benefit (credit) cost	$	0.5	$	1.4	$	—	$	1.7	$	1.5	$	4.1	$	(0.2)	$	5.1

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


	Three Months Ended								Nine Months Ended
	September 27, 2025				September 28, 2024				September 27, 2025				September 28, 2024
	U.S.		Foreign		U.S.		Foreign		U.S.		Foreign		U.S.		Foreign
Interest cost	$	0.4	$	0.2	$	0.4	$	0.1	$	1.1	$	0.5	$	1.1	$	0.5
Amortization of actuarial gain	(0.6)		(0.1)		(0.8)		—		(2.0)		(0.2)		(2.3)		(0.2)
Amortization of prior service credit	(0.1)		—		—		—		(0.1)		—		(0.1)		—


Net periodic benefit (credit) cost	$	(0.3)	$	0.1	$	(0.4)	$	0.1	$	(1.0)	$	0.3	$	(1.3)	$	0.3

For further information related to the Company's pension and other postretirement benefit plans, see Note 9, "Pension and Other Postretirement Benefit Plans," to the consolidated financial statements included in the Company's Annual Report on Form 10-K for the year ended December 31, 2024.

- Definition

The entire disclosure for retirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (o)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480266/715-60-50-3

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480126/715-20-S99-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480794/715-70-50-1

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 715
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147480482/715-20-55-17

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-Topic 715
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
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-Topic 715
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 715
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (r)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480506/715-20-50-1

+ Details

Pre-Production Costs Related to Long-Term Supply Agreements

9 Months Ended

Sep. 27, 2025

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

Pre-Production Costs Related to Long-Term Supply Agreements

During the first nine months of 2025 and 2024, the Company capitalized $216.2 million and $225.4 million, respectively, of pre-production E&D costs for which reimbursement is contractually guaranteed by the customer. During the first nine months of 2025 and 2024, the Company also capitalized $79.4 million and $113.7 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 nine months of 2025 and 2024, the Company collected $343.2 million and $287.5 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 included in the accompanying condensed consolidated balance sheets is shown below (in millions):


	September 27, 2025		December 31, 2024
Current	$	219.1	$	248.3
Long-term	162.6		141.6
Recoverable customer E&D and tooling	$	381.7	$	389.9

Net Income Per Share Attributable to Lear (Tables)

9 Months Ended

Sep. 27, 2025

Earnings Per Share [Abstract]

Schedule 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				Nine Months Ended
	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Net income attributable to Lear	$	108.2	$	135.8	$	354.1	$	418.5

Average common shares outstanding	53,222,383		56,038,579		53,631,217		56,737,212
Dilutive effect of common stock equivalents	430,880		335,256		344,944		320,256
Average diluted shares outstanding	53,653,263		56,373,835		53,976,161		57,057,468

Basic net income per share attributable to Lear	$	2.03	$	2.42	$	6.60	$	7.38

Diluted net income per share attributable to Lear	$	2.02	$	2.41	$	6.56	$	7.33

Financial Instruments - Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($)
$ in Millions

Sep. 27, 2025

Dec. 31, 2024

Sep. 28, 2024

Dec. 31, 2023

Balance sheet:

Cash and cash equivalents

$ 1,009.6

^[1]

$ 1,052.9

$ 763.9

Restricted cash included in other current assets

3.2

2.1

Restricted cash included in other long-term assets

1.6

1.7

Statement of cash flows:

Cash, cash equivalents and restricted cash

$ 1,014.4

$ 1,055.4

$ 767.7

$ 1,198.5

[1]

Unaudited

Debt (Tables)

9 Months Ended

Sep. 27, 2025

Debt Disclosure [Abstract]

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

A summary of long-term debt, net of unamortized debt issuance costs and unamortized original issue premium (discount), and the related weighted average interest rates is shown below (in millions):


	September 27, 2025
Debt Instrument	Long-Term Debt		Unamortized Debt Issuance Costs		Unamortized Original Issue Premium (Discount)		Long-Term Debt, Net		Weighted Average Interest Rate
Delayed-Draw Term Loan Facility (the "Term Loan")	$	100.0	$	(0.1)	$	—	$	99.9	5.223%
3.8% Senior Notes due 2027 (the "2027 Notes")	550.0		(0.9)		(0.7)		548.4		3.885%
4.25% Senior Notes due 2029 (the "2029 Notes")	375.0		(1.1)		(0.4)		373.5		4.288%
3.5% Senior Notes due 2030 (the "2030 Notes")	350.0		(1.3)		(0.4)		348.3		3.525%
2.6% Senior Notes due 2032 (the "2032 Notes")	350.0		(2.0)		(0.5)		347.5		2.624%
5.25% Senior Notes due 2049 (the "2049 Notes")	625.0		(5.2)		11.8		631.6		5.103%
3.55% Senior Notes due 2052 (the "2052 Notes")	350.0		(3.4)		(0.5)		346.1		3.558%
Other	68.1		—		—		68.1		N/A
	$	2,768.1	$	(14.0)	$	9.3	2,763.4
Less — Current portion							(3.7)
Long-term debt							$	2,759.7


	December 31, 2024
Debt Instrument	Long-Term Debt		Unamortized Debt Issuance Costs		Unamortized Original Issue Premium (Discount)		Long-Term Debt, Net		Weighted Average Interest Rate
Term Loan	$	100.0	$	(0.3)	$	—	$	99.7	5.835%
2027 Notes	550.0		(1.2)		(1.1)		547.7		3.885%
2029 Notes	375.0		(1.4)		(0.5)		373.1		4.288%
2030 Notes	350.0		(1.5)		(0.4)		348.1		3.525%
2032 Notes	350.0		(2.2)		(0.6)		347.2		2.624%
2049 Notes	625.0		(5.4)		12.2		631.8		5.103%
2052 Notes	350.0		(3.5)		(0.5)		346.0		3.558%
Other	41.9		—		—		41.9		N/A
	$	2,741.9	$	(15.5)	$	9.1	2,735.5
Less — Current portion							(2.2)
Long-term debt							$	2,733.3

Senior Notes

Note

Issuance Date(s)

Maturity Date

Interest Payment Dates

2027 Notes

August 2017

September 15, 2027

March 15 and September 15

2029 Notes

May 2019

May 15, 2029

May 15 and November 15

2030 Notes

February 2020

May 30, 2030

May 30 and November 30

2032 Notes

November 2021

January 15, 2032

January 15 and July 15

2049 Notes

May 2019 and February 2020

May 15, 2049

May 15 and November 15

2052 Notes

November 2021

January 15, 2052

January 15 and July 15

Schedule of Credit Agreement Interest Rate Ranges

As of September 27, 2025, the ranges and rates are as follows:


	Term Benchmark, Central Bank Rate and RFR Loans						ABR and Canadian Prime Rate Loans
	Minimum		Maximum		Rate as of September 27, 2025		Minimum		Maximum		Rate as of September 27, 2025
Credit Agreement	0.925	%	1.450	%	1.125	%	0.000	%	0.450	%	0.125	%

- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(22))
-SubTopic 10
-Topic 210
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 942
-SubTopic 235
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
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-Topic 470
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-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69E

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
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-Paragraph 2
-Publisher FASB
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
-Topic 942
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-Section 50
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-URI https://asc.fasb.org/1943274/2147477734/942-470-50-3

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
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-Topic 505
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+ Details

Legal and Other Contingencies

9 Months Ended

Sep. 27, 2025

Commitments and Contingencies Disclosure [Abstract]

Legal and Other Contingencies

As of September 27, 2025 and December 31, 2024, the Company had recorded reserves for pending legal disputes, including commercial disputes, product liability claims and other legal matters of $14.3 million and $13.2 million, respectively. Such reserves reflect amounts recognized in accordance with GAAP and typically exclude the cost of legal representation. Reserves for warranty and recall matters are recorded separately from legal reserves, as described below.

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, Warranty and Recall 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 support warranty costs or to participate in a recall or other corrective action involving such products. The Company is 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 warranty and recall matters, and certain of the Company's customers have asserted such claims against the Company. 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.

In certain instances, allegedly defective products may be supplied by the Company's 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 claims or warranty and recall matters.

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 warranty and recall matters.

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

A summary of the changes in reserves for warranty and recall matters in the nine months ended September 27, 2025, is shown below (in millions):


Balance at January 1, 2025	$	27.3
Expense, net (including changes in estimates)	14.1
Settlements	(9.4)
Foreign currency translation and other	2.2
Balance at September 27, 2025	$	34.2

Environmental Matters

The Company is subject to local, state, federal and foreign laws, regulations and ordinances which govern activities or operations that may have or have had adverse environmental effects. These regulations 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.

As of September 27, 2025 and December 31, 2024, the Company had recorded environmental reserves of $4.9 million. 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, warranty and recall matters, 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.

Pension and Other Postretirement Benefit Plans (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Pension \| U.S.
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)
Service cost	$ 0.0	$ 0.0	$ 0.0	$ 0.0
Interest cost	4.4	5.1	13.4	15.3
Expected return on plan assets	(4.0)	(5.4)	(12.2)	(16.1)
Amortization of actuarial (loss) gain	0.1	0.3	0.4	0.7
Settlement gain	0.0	0.0	(0.1)	(0.1)
Net periodic benefit (credit) cost	0.5	0.0	1.5	(0.2)
Pension \| Foreign
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)
Service cost	1.0	1.0	2.9	3.0
Interest cost	3.9	3.9	11.5	11.7
Expected return on plan assets	(3.9)	(3.7)	(11.5)	(11.1)
Amortization of actuarial (loss) gain	0.4	0.5	1.2	1.5
Settlement gain	0.0	0.0	0.0	0.0
Net periodic benefit (credit) cost	1.4	1.7	4.1	5.1
Other Postretirement \| U.S.
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)
Interest cost	0.4	0.4	1.1	1.1
Amortization of actuarial (loss) gain	(0.6)	(0.8)	(2.0)	(2.3)
Amortization of prior service credit	(0.1)	0.0	(0.1)	(0.1)
Net periodic benefit (credit) cost	(0.3)	(0.4)	(1.0)	(1.3)
Other Postretirement \| Foreign
Defined Benefit Plan, Net Periodic Benefit Cost (Credit)
Interest cost	0.2	0.1	0.5	0.5
Amortization of actuarial (loss) gain	(0.1)	0.0	(0.2)	(0.2)
Amortization of prior service credit	0.0	0.0	0.0	0.0
Net periodic benefit (credit) cost	$ 0.1	$ 0.1	$ 0.3	$ 0.3

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

9 Months Ended

Sep. 27, 2025

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

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


	September 27, 2025		December 31, 2024
Current	$	219.1	$	248.3
Long-term	162.6		141.6
Recoverable customer E&D and tooling	$	381.7	$	389.9

Long-Lived Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024	Dec. 31, 2024
Property, Plant and Equipment
Depreciation expense	$ 147.5	$ 141.7	$ 433.5	$ 423.1
Other expense, net	(8.5)	$ (3.4)	(34.1)	(24.3)
Disposal Group, Held-for-Sale, Not Discontinued Operations
Property, Plant and Equipment
Disposal group, including discontinued operation, assets	5.9		5.9		$ 47.4
Assets held for sale	$ 5.9		5.9		47.4
Other expense, net			2.7
Proceeds from sale of productive assets			36.5
Disposal Group, Held-for-Sale, Not Discontinued Operations \| Seating
Property, Plant and Equipment
Assets held for sale					$ 42.0
Additional Property, Plant and Equipment
Property, Plant and Equipment
Asset impairment charges			0.4	3.9
Property, plant and equipment
Property, Plant and Equipment
Asset impairment charges			$ 11.2	$ 1.6

Other Expense, Net - Schedule of Other Expense, Net (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Other Income and Expenses [Abstract]
Other expense	$ 16.0	$ 10.9	$ 49.8	$ 42.2
Other income	(7.5)	(7.5)	(15.7)	(17.9)
Other expense, net	$ 8.5	$ 3.4	$ 34.1	$ 24.3

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

Sep. 27, 2025

Dec. 31, 2024

Sep. 28, 2024

Inventory Disclosure [Abstract]

Raw materials

$ 1,302.6

$ 1,206.7

Work-in-process

137.6

124.3

Finished goods

527.0

477.0

Reserves

(204.4)

(206.9)

Inventories

$ 1,762.8

^[1]

$ 1,601.1

$ 1,768.1

[1]

Unaudited

Restructuring - Schedule of Segment Location (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Restructuring Cost and Reserve
Restructuring costs and asset impairment charges	$ 38.2	$ 24.0	$ 156.0	$ 107.7
Operating segments \| Seating
Restructuring Cost and Reserve
Restructuring costs and asset impairment charges	21.7	14.1	98.0	76.8
Operating segments \| E-Systems
Restructuring Cost and Reserve
Restructuring costs and asset impairment charges	15.9	6.2	49.6	24.6
Other
Restructuring Cost and Reserve
Restructuring costs and asset impairment charges	$ 0.6	$ 3.7	$ 8.4	$ 6.3

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

Leases - Schedule of Right-of-Use Assets and Lease Obligations (Details) - USD ($) $ in Millions	Sep. 27, 2025	Dec. 31, 2024
Right-of-use assets under operating leases:
Other long-term assets	$ 721.1	$ 699.8
Lease obligations under operating leases:
Accrued liabilities	166.8	152.6
Other long-term liabilities	590.4	582.5
Lease obligations under operating leases	$ 757.2	$ 735.1
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	Other	Other
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	Accrued liabilities	Accrued liabilities
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Other	Other

Long-Lived Assets

9 Months Ended

Sep. 27, 2025

Property, Plant and Equipment [Abstract]

Long-Lived Assets

Property, Plant and Equipment

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


	September 27, 2025		December 31, 2024
Land	$	102.7	$	98.6
Buildings and improvements	962.6		898.3
Machinery and equipment	5,955.4		5,485.2
Construction in progress	339.2		335.8
Total property, plant and equipment	7,359.9		6,817.9
Less – accumulated depreciation	(4,463.7)		(3,984.5)
Property, plant and equipment, net	$	2,896.2	$	2,833.4

Depreciation expense was $147.5 million and $141.7 million in the three months ended September 27, 2025 and September 28, 2024, respectively, and $433.5 million and $423.1 million in the nine months ended September 27, 2025 and September 28, 2024, respectively.

In the first nine months of 2025 and 2024, the Company recognized property, plant and equipment impairment charges of $11.2 million and $1.6 million, respectively, in conjunction with its restructuring actions (Note 2, "Restructuring"). In the first nine months of 2025 and 2024, the Company recognized additional property, plant and equipment impairment charges of $0.4 million and $3.9 million, respectively. The impairment charges are included in cost of sales in the accompanying condensed consolidated statements of comprehensive income.

Assets Held for Sale

As of September 27, 2025 and December 31, 2024, the Company has assets classified as held for sale of $5.9 million and $47.4 million, respectively. The criteria for classification as held for sale have been met, as management is committed to a plan to sell the assets, the assets are available for immediate sale in their present condition, an active program to locate a buyer has been

initiated, the sale is probable and expected to be completed within one year, and the assets are being marketed at a price that is reasonable in relation to their current fair value.

As of December 31, 2024, $42.0 million of the assets held for sale were in connection with the then-pending disposal of a non-core business in the Company's Seating segment. The sale was completed in the first quarter of 2025. Accordingly, the assets classified as held from sale have been removed from the balance sheet as of September 27, 2025.

In the nine months ended September 27, 2025, an incremental loss of $2.7 million on the disposal of the non-core business was recognized to reflect adjustments to the carrying values of the assets and transaction expenses. The loss is included in other expense, net in the accompanying condensed consolidated statement of comprehensive income for the nine months ended September 27, 2025. Proceeds from the sale of $36.5 million are included in cash flows from investing activities in the accompanying condensed consolidated statement of cash flows for the nine months ended September 27, 2025.

The remaining assets held for sale as of September 27, 2025 and December 31, 2024, are primarily buildings and improvements.

The classification of assets held for sale is shown below (in millions):


	September 27, 2025		December 31, 2024
Other current assets	$	5.9	$	59.3
Accrued liabilities	—		(11.9)
Net assets held for sale	$	5.9	$	47.4

Leases (Tables)

9 Months Ended

Sep. 27, 2025

Leases [Abstract]

Schedule of Right-of-Use Assets and Lease Obligations

Operating lease assets and obligations included in the accompanying condensed consolidated balance sheets are shown below (in millions):


	September 27, 2025		December 31, 2024
Right-of-use assets under operating leases:
Other long-term assets	$	721.1	$	699.8
Lease obligations under operating leases:
Accrued liabilities	$	166.8	$	152.6
Other long-term liabilities	590.4		582.5
	$	757.2	$	735.1

Schedule of Maturity of Lease Obligations

Maturities of lease obligations are shown below (in millions):


	September 27, 2025
2025 (1)	$	50.4
2026	187.2
2027	160.2
2028	128.2
2029	92.3
Thereafter	232.2
Total undiscounted cash flows	850.5
Less: Imputed interest	(93.3)
Lease obligations under operating leases	$	757.2

(1) For the remaining three months

Schedule of Cash Flow Information, Lease Expense, Weighted Average Lease Term and Discount Rate

Cash flow information related to operating leases is shown below (in millions):


	Nine Months Ended
	September 27, 2025		September 28, 2024
Non-cash activity:
Right-of-use assets obtained in exchange for operating lease obligations	$	115.9	$	132.8
Operating cash flows:
Cash paid related to operating lease obligations	$	149.1	$	143.3

Lease expense included in the accompanying condensed consolidated statements of comprehensive income is shown below (in millions):


	Three Months Ended				Nine Months Ended
	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Operating lease expense	$	50.1	$	48.2	$	145.8	$	142.9
Short-term lease expense	5.3		4.5		15.8		15.4
Variable lease expense	2.7		2.3		6.0		6.4
Total lease expense	$	58.1	$	55.0	$	167.6	$	164.7

The weighted average lease term and discount rate for operating leases are shown below:


	September 27, 2025
Weighted average remaining lease term	Six years
Weighted average discount rate	3.9	%

COVER PAGE - shares	9 Months Ended
COVER PAGE - shares	Sep. 27, 2025	Oct. 28, 2025
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 27, 2025
Document Transition Report	false
Entity File Number	001-11311
Entity Registrant Name	LEAR CORP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	13-3386776
Entity Address, Address Line One	21557 Telegraph Road
Entity Address, City or Town	Southfield
Entity Address, State or Province	MI
Entity Address, Postal Zip Code	48033
City Area Code	248
Local Phone Number	447-1500
Title of 12(b) Security	Common stock, par value $0.01
Trading Symbol	LEA
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		51,870,171
Amendment Flag	false
Document Fiscal Year Focus	2025
Document Fiscal Period Focus	Q3
Entity Central Index Key	0000842162
Current Fiscal Year End Date	--12-31

Financial Instruments

9 Months Ended

Sep. 27, 2025

Fair Value Disclosures [Abstract]

Financial Instruments

Debt Instruments

The carrying values of the Notes vary from their fair values. The fair values of the Notes were determined by reference to the quoted market prices of these securities (Level 2 input based on the GAAP fair value hierarchy). The carrying value of the Term Loan approximates its fair value (Level 3 input based on the GAAP fair value hierarchy). The estimated fair value, as well as the carrying value, of the Company's debt instruments are shown below (in millions):


	September 27, 2025		December 31, 2024
Estimated aggregate fair value (1)	$	2,458.0	$	2,373.2
Aggregate carrying value (1) (2)	2,700.0		2,700.0

(1) Excludes "other" debt

(2) Excludes the impact of unamortized debt issuance costs and unamortized original issue premium (discount)

Cash, Cash Equivalents and Restricted Cash

The Company has cash on deposit that is legally restricted as to use or withdrawal. A reconciliation of cash and cash equivalents reported on the accompanying condensed consolidated balance sheets to cash, cash equivalents and restricted cash reported on the accompanying condensed consolidated statements of cash flows is shown below (in millions):


	September 27, 2025		September 28, 2024
Balance sheet:
Cash and cash equivalents	$	1,009.6	$	763.9
Restricted cash included in other current assets	3.2		2.1
Restricted cash included in other long-term assets	1.6		1.7
Statement of cash flows:
Cash, cash equivalents and restricted cash	$	1,014.4	$	767.7

Accounts Receivable

Marketable Equity Securities

Marketable equity securities, which the Company accounts for under the fair value option, are included in the accompanying condensed consolidated balance sheets as shown below (in millions):


	September 27, 2025		December 31, 2024
Other current assets	$	10.2	$	6.6
Other long-term assets	92.9		82.6
	$	103.1	$	89.2

Equity Securities Without Readily Determinable Fair Values

As of September 27, 2025 and December 31, 2024, investments in equity securities without readily determinable fair values of $11.2 million are included in other long-term assets in the accompanying condensed consolidated balance sheets. Such investments are valued at cost, less cumulative impairments of $17.0 million.

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 and interest rates 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 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 for a hedge instrument 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

Foreign Exchange

Foreign currency derivative contracts not designated as hedging instruments consist principally of hedges of cash transactions, intercompany loans and certain other balance sheet exposures.

Net Investment Hedges

The Company uses cross-currency interest rate swaps, which are designated as net investment hedges of the foreign currency rate exposure of its investment in certain Euro-denominated subsidiaries. In the nine months ended September 27, 2025 and September 28, 2024, contra interest expense on net investment hedges of $2.6 million and $1.7 million, respectively, is included in interest expense, net in the accompanying condensed consolidated statements of comprehensive income.

Balance Sheet Classification


	September 27, 2025		December 31, 2024
Fair value of foreign currency contracts designated as cash flow hedges:
Other current assets	$	79.9	$	16.1
Other long-term assets	80.1		0.5
Other current liabilities	(2.0)		(105.4)
Other long-term liabilities	(0.4)		(61.6)
	157.6		(150.4)
Notional amount	$	2,562.6	$	2,605.7
Outstanding maturities in months, not to exceed	36		36
Fair value of derivatives designated as net investment hedges:

Other long-term assets	$	—	$	7.1
Other current liabilities	(10.5)		—
Other long-term liabilities	$	(5.1)	$	—
	(15.6)		7.1
Notional amount	$	300.0	$	150.0
Outstanding maturities in months, not to exceed	44		15
Fair value of foreign currency contracts not designated as hedging instruments:
Other current assets	$	0.3	$	2.3
Other current liabilities	(2.0)		(6.1)
	(1.7)		(3.8)
Notional amount	$	305.2	$	481.7
Outstanding maturities in months, not to exceed	1		1
Total fair value	$	140.3	$	(147.1)
Total notional amount	$	3,167.8	$	3,237.4

Accumulated Other Comprehensive Loss — Derivative Instruments and Hedge Activities

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


	Three Months Ended				Nine Months Ended
	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Gains (losses) recognized in accumulated other comprehensive loss:
Foreign currency contracts	$	75.4	$	(81.2)	$	310.5	$	(140.4)
Net investment hedge contracts	1.5		(4.7)		(22.7)		(1.0)
	76.9		(85.9)		287.8		(141.4)
(Gains) losses reclassified from accumulated other comprehensive loss to:
Net sales	—		(0.8)		(0.5)		(3.3)
Cost of sales	(15.5)		(11.8)		(2.1)		(96.1)
Interest expense, net	0.6		0.6		1.8		1.8

	(14.9)		(12.0)		(0.8)		(97.6)
Comprehensive income (loss)	$	62.0	$	(97.9)	$	287.0	$	(239.0)

As of September 27, 2025 and December 31, 2024, pretax net gains (losses) of $148.8 million and ($138.2) million, respectively, related to the Company's derivative instruments and hedge activities were recorded in accumulated other comprehensive loss.

During the next twelve-month period, net gains (losses) expected to be reclassified into earnings are shown below (in millions):


Foreign currency contracts	$	77.9
Interest rate swap contracts	(2.4)

Total	$	75.5

Such gains (losses) will be reclassified at the time that the underlying hedged transactions are realized.

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.

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


	September 27, 2025
	Frequency	Asset (Liability)		Valuation Technique	Level 1		Level 2		Level 3
Foreign currency contracts, net	Recurring	$	155.9	Market/ Income	$	—	$	155.9	$	—
Net investment hedge contracts	Recurring	(15.6)		Market/ Income	—		(15.6)		—
Marketable equity securities	Recurring	103.1		Market	103.1		—		—


	December 31, 2024
	Frequency	Asset (Liability)		Valuation Technique	Level 1		Level 2		Level 3
Foreign currency contracts, net	Recurring	$	(154.2)	Market/ Income	$	—	$	(154.2)	$	—
Net investment hedge contracts	Recurring	7.1		Market/ Income	—		7.1		—
Marketable equity securities	Recurring	89.2		Market	89.2		—		—

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.

In the nine months ended September 27, 2025 and September 28, 2024, the Company completed impairment assessments and recorded related impairment charges of $11.6 million and $5.5 million, respectively, related to its property, plant and equipment and $0.1 million and $0.9 million, respectively, related to its right-of-use assets. The fair value estimates of the related assets were based on management's estimates using a discounted cash flow method.

As of September 27, 2025, there were no additional significant assets or liabilities measured at fair value on a non-recurring basis.

Legal and Other Contingencies - Narrative (Details) - USD ($) $ in Millions	Sep. 27, 2025	Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Reserves for pending legal disputes, including commercial disputes and other matters	$ 14.3	$ 13.2
Environmental reserves	$ 4.9	$ 4.9

Inventories (Tables)

9 Months Ended

Sep. 27, 2025

Inventory Disclosure [Abstract]

Schedule of Inventories

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


	September 27, 2025		December 31, 2024
Raw materials	$	1,302.6	$	1,206.7
Work-in-process	137.6		124.3
Finished goods	527.0		477.0
Reserves	(204.4)		(206.9)
Inventories	$	1,762.8	$	1,601.1

Comprehensive Income and Equity

9 Months Ended

Sep. 27, 2025

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 shareholders. It differs from net income in that certain items recorded in equity are included in comprehensive income.

Accumulated Other Comprehensive Loss

A summary of changes, net of tax, in accumulated other comprehensive loss in the three and nine months ended September 27, 2025, is shown below (in millions):


	Three Months Ended September 27, 2025		Nine Months Ended September 27, 2025
Defined benefit plans:
Balance at beginning of period	$	(93.5)	$	(91.1)
Reclassification adjustments (net of tax benefit (expense) of ($0.2) million and $0.9 million in the three and nine months ended September 27, 2025, respectively)	(0.5)		0.1
Other comprehensive income (loss) recognized during the period	1.0		(2.0)
Balance at end of period	$	(93.0)	$	(93.0)
Derivative instruments and hedging:
Balance at beginning of period	$	63.5	$	(133.7)
Reclassification adjustments (net of tax benefit of $3.1 million and $0.2 million in the three and nine months ended September 27, 2025, respectively)	(11.8)		(0.6)
Other comprehensive income recognized during the period (net of tax expense of $16.0 million and $65.1 million in the three and nine months ended September 27, 2025, respectively)	59.4		245.4
Balance at end of period	$	111.1	$	111.1
Foreign currency translation:
Balance at beginning of period	$	(609.6)	$	(908.9)
Other comprehensive income recognized during the period (net of tax benefit (expense) of ($0.3) million and $4.8 million in the three and nine months ended September 27, 2025, respectively)	0.1		299.4
Balance at end of period	$	(609.5)	$	(609.5)

Total accumulated other comprehensive loss	$	(591.4)	$	(591.4)

In the three months ended September 27, 2025, foreign currency translation adjustments are primarily related to the strengthening of the Brazilian real and the Chinese renminbi relative to the U.S. dollar. In the nine months ended September 27, 2025, foreign currency translation adjustments are primarily related to the strengthening of the Euro and, to a lesser extent, the Brazilian real and the Chinese renminbi relative to the U.S. dollar. .

In the three and nine months ended September 27, 2025, foreign currency translation adjustments include pretax losses of $0.8 million related to intercompany transactions for which settlement is not planned or anticipated in the foreseeable future, as well as net investment hedge gains (losses) of $1.5 million and ($22.7) million, respectively.

A summary of changes, net of tax, in accumulated other comprehensive loss in the three and nine months ended September 28, 2024, is shown below (in millions):


	Three Months Ended September 28, 2024		Nine Months Ended September 28, 2024
Defined benefit plans:
Balance at beginning of period	$	(106.7)	$	(107.3)
Reclassification adjustments (net of tax benefit of $0.1 million and $0.2 million in the three and nine months ended September 28, 2024, respectively)	—		(0.4)
Other comprehensive income (loss) recognized during the period (net of tax benefit of $0.1 million in the nine months ended September 28, 2024)	(0.7)		0.3
Balance at end of period	$	(107.4)	$	(107.4)
Derivative instruments and hedging:
Balance at beginning of period	$	(7.5)	$	107.9
Reclassification adjustments (net of tax benefit of $3.1 million and $20.4 million in the three and nine months ended September 28, 2024, respectively)	(8.9)		(77.2)
Other comprehensive loss recognized during the period (net of tax benefit of $17.3 million and $29.4 million in the three and nine months ended September 28, 2024, respectively)	(63.9)		(111.0)
Balance at end of period	$	(80.3)	$	(80.3)
Foreign currency translation:
Balance at beginning of period	$	(815.2)	$	(689.4)
Other comprehensive income recognized during the period (net of tax benefit of $1.0 million and $0.2 million in the three and nine months ended September 28, 2024, respectively)	141.3		15.5
Balance at end of period	$	(673.9)	$	(673.9)

Total accumulated other comprehensive loss	$	(861.6)	$	(861.6)

In the three months ended September 28, 2024, foreign currency translation adjustments are primarily related to the strengthening of the Euro and the Chinese renminbi relative to the U.S. dollar. In the nine months ended September 28, 2024, foreign currency translation adjustments are primarily related to the strengthening of the Euro and the Chinese renminbi, partially offset by the weakening of the Brazilian real, relative to the U.S. dollar.

In the three and nine months ended September 28, 2024, foreign currency translation adjustments include pretax losses of $0.1 million and $0.2 million, respectively, related to intercompany transactions for which settlement is not planned or anticipated in the foreseeable future, as well as net investment hedge losses of $4.7 million and $1.0 million, respectively.

For further information regarding reclassification adjustments related to the Company's defined benefit plans, see Note 9, "Pension and Other Postretirement Benefit Plans." For further information regarding reclassification adjustments related to the Company's derivative and hedging activities, see Note 17, "Financial Instruments."

Lear Corporation Shareholders' Equity

Common Stock Share Repurchase Program

The Company may implement 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 may repurchase its outstanding common stock and the timing of such repurchases will depend upon its financial condition, results of operations, capital requirements, prevailing market conditions, alternative uses of capital and other factors.

The Company has a common stock share repurchase program (the "Repurchase Program") which permits the discretionary repurchase of its common stock. Since the inception of the Repurchase Program in the first quarter of 2011, the Company's Board of Directors (the "Board") has authorized $6.7 billion in share repurchases. As of September 27, 2025, the Company has repurchased, in aggregate, $5.7 billion of its outstanding common stock, at an average price of $94.68 per share, excluding commissions and related fees, and has a remaining repurchase authorization of $0.9 billion, which expires on December 31, 2026.

Share repurchases in the first nine months of 2025 and the remaining repurchase authorization as of September 27, 2025, are shown below (in millions, except for share and per share amounts):


Nine Months Ended September 27, 2025							As of September 27, 2025
Aggregate Repurchases (1)		Cash Paid for Repurchases (1)		Number of Shares	Average Price per Share (1)		Remaining Purchase Authorization
$	150.1	$	150.1	1,503,004	$	99.88	$	949.8

(1) Excludes excise tax and commissions

In addition to shares repurchased under the Repurchase Program described above, the Company classifies shares withheld from the settlement of the Company's restricted stock unit and performance share awards to cover tax withholding requirements as common stock held in treasury in the condensed consolidated balance sheets.

Quarterly Dividend

The Board declared quarterly cash dividends of $0.77 per share of common stock in the first, second and third quarters of 2025 and 2024.

Dividends declared and paid are shown below (in millions):


	Nine Months Ended
	September 27, 2025		September 28, 2024
Dividends declared	$	127.6	$	133.5
Dividends paid	125.4		131.9

Dividends payable on shares of common stock to be distributed under the Company's stock-based compensation program will be paid when such shares are distributed.

- Definition

The entire disclosure for equity.

+ References

+ Details

Leases - Schedule of Cash Flow Information Related to Operating Leases (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024
Non-cash activity:
Right-of-use assets obtained in exchange for operating lease obligations	$ 115.9	$ 132.8
Operating cash flows:
Cash paid related to operating lease obligations	$ 149.1	$ 143.3

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Income Statement [Abstract]
Net sales	$ 5,679.8	$ 5,584.4	$ 17,270.5	$ 17,591.4
Cost of sales	5,316.1	5,179.1	16,108.5	16,339.2
Selling, general and administrative expenses	166.4	174.1	525.1	535.9
Amortization of intangible assets	4.8	10.7	14.7	38.5
Interest expense, net	24.6	26.5	75.8	79.5
Other expense, net	8.5	3.4	34.1	24.3
Consolidated income before provision for income taxes and equity in net income of affiliates	159.4	190.6	512.3	574.0
Provision for income taxes	45.1	47.1	131.9	133.8
Equity in net income of affiliates	(12.1)	(12.5)	(40.4)	(37.1)
Consolidated net income	126.4	156.0	420.8	477.3
Less: Net income attributable to noncontrolling interests	18.2	20.2	66.7	58.8
Net income attributable to Lear	$ 108.2	$ 135.8	$ 354.1	$ 418.5
Basic net income per share attributable to Lear (in dollars per share)	$ 2.03	$ 2.42	$ 6.60	$ 7.38
Diluted net income per share attributable to Lear (in dollars per share)	2.02	2.41	6.56	7.33
Cash dividends declared per share (in dollars per share)	$ 0.77	$ 0.77	$ 2.31	$ 2.31
Average common shares outstanding (in shares)	53,222,383	56,038,579	53,631,217	56,737,212
Average diluted shares outstanding (in shares)	53,653,263	56,373,835	53,976,161	57,057,468
Consolidated comprehensive income (Condensed Consolidated Statements of Equity)	$ 174.8	$ 228.4	$ 965.4	$ 306.1
Less: Comprehensive income attributable to noncontrolling interests	18.4	24.8	69.0	60.4
Comprehensive income attributable to Lear	$ 156.4	$ 203.6	$ 896.4	$ 245.7

Net Income Per Share Attributable to Lear (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Earnings Per Share [Abstract]
Net income attributable to Lear	$ 108.2	$ 135.8	$ 354.1	$ 418.5
Average common shares outstanding (in shares)	53,222,383	56,038,579	53,631,217	56,737,212
Dilutive effect of common stock equivalents (in shares)	430,880	335,256	344,944	320,256
Average diluted shares outstanding (in shares)	53,653,263	56,373,835	53,976,161	57,057,468
Basic net income per share attributable to Lear (in dollars per share)	$ 2.03	$ 2.42	$ 6.60	$ 7.38
Diluted net income per share attributable to Lear (in dollars per share)	$ 2.02	$ 2.41	$ 6.56	$ 7.33

- Definition

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

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The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
-SubTopic 10
-Name Accounting Standards Codification
-Section 65
-Paragraph 17
-Subparagraph (d)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480336/718-10-65-17

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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-Name Accounting Standards Codification
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 2
-Subparagraph (g)(3)
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-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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Reference 22: http://www.xbrl.org/2003/role/disclosureRef
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Reference 23: http://www.xbrl.org/2003/role/disclosureRef
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Subparagraph (f)
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Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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-Name Accounting Standards Codification
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-11

Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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-URI https://asc.fasb.org/1943274/2147483443/250-10-50-11

Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479105/946-220-45-7

Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.7-04(18))
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Reference 31: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Name Accounting Standards Codification
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-Paragraph 1
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Reference 32: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
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-Publisher FASB
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Reference 33: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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Reference 34: http://www.xbrl.org/2009/role/commonPracticeRef
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Reference 35: http://www.xbrl.org/2003/role/disclosureRef
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Reference 36: http://www.xbrl.org/2003/role/disclosureRef
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Reference 37: http://www.xbrl.org/2003/role/disclosureRef
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Reference 38: http://www.xbrl.org/2003/role/disclosureRef
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Reference 39: http://www.xbrl.org/2003/role/disclosureRef
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Reference 40: http://www.xbrl.org/2003/role/disclosureRef
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Reference 41: http://www.xbrl.org/2003/role/disclosureRef
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Reference 42: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 1B
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-URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B

Reference 43: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 60B
-Subparagraph (a)
-Publisher FASB
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Reference 44: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-7

Reference 45: http://fasb.org/us-gaap/role/ref/legacyRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 28
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482740/230-10-45-28

Reference 46: http://www.xbrl.org/2003/role/disclosureRef
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-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A

Reference 47: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
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-Name Accounting Standards Codification
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-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
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Reference 48: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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-Paragraph 4
-Subparagraph (f)(4)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481538/470-20-65-4

Reference 49: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

+ Details

Comprehensive Income and Equity - Schedule of Changes, Net of Tax, in Accumulated Other Comprehensive Loss (Details) - USD ($)
$ in Millions

3 Months Ended

9 Months Ended

Sep. 27, 2025

Sep. 28, 2024

Sep. 27, 2025

Sep. 28, 2024

Accumulated Other Comprehensive Income (Loss)

Balance at beginning of period

$ 5,210.7

$ 4,914.0

$ 4,601.0

$ 5,060.6

Balance at end of period

5,242.5

^[1]

4,894.3

5,242.5

^[1]

4,894.3

Defined benefit plans:

Accumulated Other Comprehensive Income (Loss)

Balance at beginning of period

(93.5)

(106.7)

(91.1)

(107.3)

Reclassification adjustments

(0.5)

0.0

0.1

(0.4)

Other comprehensive (loss) income recognized during the period

1.0

(0.7)

(2.0)

0.3

Balance at end of period

(93.0)

(107.4)

(93.0)

(107.4)

Reclassification adjustments, tax (benefit) expense

0.2

(0.1)

(0.9)

(0.2)

Other comprehensive income (loss) recognized during the period, tax expense (benefit)

(0.1)

Derivative instruments and hedging:

Accumulated Other Comprehensive Income (Loss)

Balance at beginning of period

63.5

(7.5)

(133.7)

107.9

Reclassification adjustments

(11.8)

(8.9)

(0.6)

(77.2)

Other comprehensive (loss) income recognized during the period

59.4

(63.9)

245.4

(111.0)

Balance at end of period

111.1

(80.3)

111.1

(80.3)

Reclassification adjustments, tax (benefit) expense

(3.1)

(0.2)

(20.4)

Other comprehensive income (loss) recognized during the period, tax expense (benefit)

16.0

(17.3)

65.1

(29.4)

Foreign currency translation:

Accumulated Other Comprehensive Income (Loss)

Balance at beginning of period

(609.6)

(815.2)

(908.9)

(689.4)

Other comprehensive (loss) income recognized during the period

0.1

141.3

299.4

15.5

Balance at end of period

(609.5)

(673.9)

(609.5)

(673.9)

Other comprehensive income (loss) recognized during the period, tax expense (benefit)

0.3

(1.0)

(4.8)

(0.2)

Accumulated Other Comprehensive Loss, Net of Tax

Accumulated Other Comprehensive Income (Loss)

Balance at beginning of period

(639.6)

(929.4)

(1,133.7)

(688.8)

Balance at end of period

$ (591.4)

$ (861.6)

$ (591.4)

$ (861.6)

[1]

Unaudited

Financial Instruments - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024	Dec. 31, 2024
Financial Instruments
Accounts receivable, reserves	$ 29.9		$ 29.9		$ 27.3
Investments in equity securities without readily determinable fair values	11.2		11.2		11.2
Cumulative impairment	17.0		17.0		17.0
Interest expense, net	24.6	$ 26.5	75.8	$ 79.5
Right-of-use assets			0.1	0.9
Property, plant and equipment
Financial Instruments
Asset impairment charges			11.6	5.5
Interest Rate Swap \| Net investment hedge contracts \| Designated as Hedging Instrument
Financial Instruments
Interest expense, net			2.6	$ 1.7
Foreign currency contracts \| Designated as Hedging Instrument
Financial Instruments
Pretax gains (losses) related to derivative instruments and hedging activities in accumulated other comprehensive loss	$ 148.8		$ 148.8		$ (138.2)

Leases

9 Months Ended

Sep. 27, 2025

Leases [Abstract]

Leases

The Company has operating leases for production, office and warehouse facilities, manufacturing and office equipment and vehicles. Operating lease assets and obligations included in the accompanying condensed consolidated balance sheets are shown below (in millions):


	September 27, 2025		December 31, 2024
Right-of-use assets under operating leases:
Other long-term assets	$	721.1	$	699.8
Lease obligations under operating leases:
Accrued liabilities	$	166.8	$	152.6
Other long-term liabilities	590.4		582.5
	$	757.2	$	735.1

Maturities of lease obligations are shown below (in millions):


	September 27, 2025
2025 (1)	$	50.4
2026	187.2
2027	160.2
2028	128.2
2029	92.3
Thereafter	232.2
Total undiscounted cash flows	850.5
Less: Imputed interest	(93.3)
Lease obligations under operating leases	$	757.2

(1) For the remaining three months

Cash flow information related to operating leases is shown below (in millions):


	Nine Months Ended
	September 27, 2025		September 28, 2024
Non-cash activity:
Right-of-use assets obtained in exchange for operating lease obligations	$	115.9	$	132.8
Operating cash flows:
Cash paid related to operating lease obligations	$	149.1	$	143.3

Lease expense included in the accompanying condensed consolidated statements of comprehensive income is shown below (in millions):


	Three Months Ended				Nine Months Ended
	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Operating lease expense	$	50.1	$	48.2	$	145.8	$	142.9
Short-term lease expense	5.3		4.5		15.8		15.4
Variable lease expense	2.7		2.3		6.0		6.4
Total lease expense	$	58.1	$	55.0	$	167.6	$	164.7

In the three and nine months ended September 27, 2025, the Company incurred $11.3 million and $32.3 million, respectively, related to usage-based employee transportation costs.

In the nine months ended September 27, 2025, the Company recognized impairment charges of $0.1 million related to its right-of-use assets in conjunction with its restructuring actions (Note 2, "Restructuring"). In the nine months ended September 28, 2024, the Company recognized impairment charges of $0.9 million related to its right-of-use assets. The impairment charges are included in cost of sales in the accompanying condensed consolidated statements of comprehensive income.

The weighted average lease term and discount rate for operating leases are shown below:


	September 27, 2025
Weighted average remaining lease term	Six years
Weighted average discount rate	3.9	%

The Company is party to finance lease agreements, which are not material to the accompanying condensed consolidated financial statements (Note 7, "Debt").

For further information related to the Company's leases, see Note 7, "Leases," to the consolidated financial statements included in the Company's Annual Report on Form 10-K for the year ended December 31, 2024.

Segment Reporting (Tables)

9 Months Ended

Sep. 27, 2025

Segment Reporting [Abstract]

Schedule of Reconciliation of Segment Earnings to Consolidated Income Before Provision for Income Taxes and Equity

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 September 27, 2025
	Seating		E-Systems		Other		Consolidated
Revenues from external customers	$	4,249.6	$	1,430.2	$	—	$	5,679.8
Intersegment revenues (1)	0.8		67.1		(67.9)		—
Less (2):
Cost of sales	3,926.7		1,416.3		(26.9)		5,316.1
Gross margin	323.7		81.0		(41.0)		363.7
Selling, general and administrative	80.7		35.6		50.1		166.4
Amortization of intangibles	3.0		1.8		—		4.8
Intersegment support activities	2.4		2.6		(5.0)		—
Segment earnings (3)	$	237.6	$	41.0	$	(86.1)	192.5
Reconciliation of segment earnings:
Interest expense, net							24.6
Other expense, net							8.5
Consolidated income before provision for income taxes and equity in net income of affiliates							$	159.4


	Three Months Ended September 28, 2024
	Seating		E-Systems		Other		Consolidated
Revenues from external customers	$	4,111.8	$	1,472.6	$	—	$	5,584.4
Intersegment revenues (1)	0.9		57.4		(58.3)		—
Less (2):
Cost of sales	3,771.2		1,424.2		(16.3)		5,179.1
Gross margin	341.5		105.8		(42.0)		405.3
Selling, general and administrative	88.7		36.6		48.8		174.1
Amortization of intangibles	8.9		1.8		—		10.7
Intersegment support activities	1.5		2.1		(3.6)		—
Segment earnings (3)	$	242.4	$	65.3	$	(87.2)	220.5
Reconciliation of segment earnings:
Interest expense, net							26.5
Other expense, net							3.4
Consolidated income before provision for income taxes and equity in net income of affiliates							$	190.6


	Nine Months Ended September 27, 2025
	Seating		E-Systems		Other		Consolidated
Revenues from external customers	$	12,874.6	$	4,395.9	$	—	$	17,270.5
Intersegment revenues (1)	4.9		199.2		(204.1)		—
Less (2):
Cost of sales	11,864.6		4,322.3		(78.4)		16,108.5
Gross margin	1,014.9		272.8		(125.7)		1,162.0
Selling, general and administrative	262.0		108.3		154.8		525.1
Amortization of intangibles	9.3		5.4		—		14.7
Intersegment support activities	5.8		7.4		(13.2)		—
Segment earnings (3)	$	737.8	$	151.7	$	(267.3)	622.2
Reconciliation of segment earnings:
Interest expense, net							75.8
Other expense, net							34.1
Consolidated income before provision for income taxes and equity in net income of affiliates							$	512.3


	Nine Months Ended September 28, 2024
	Seating		E-Systems		Other		Consolidated
Revenues from external customers	$	13,036.4	$	4,555.0	$	—	$	17,591.4
Intersegment revenues (1)	2.3		173.6		(175.9)		—
Less (2):
Cost of sales	11,983.0		4,406.0		(49.8)		16,339.2
Gross margin	1,055.7		322.6		(126.1)		1,252.2
Selling, general and administrative	262.9		117.5		155.5		535.9
Amortization of intangibles	28.4		10.1		—		38.5
Intersegment support activities	4.4		6.1		(10.5)		—
Segment earnings (3)	$	760.0	$	188.9	$	(271.1)	677.8
Reconciliation of segment earnings:
Interest expense, net							79.5
Other expense, net							24.3
Consolidated income before provision for income taxes and equity in net income of affiliates							$	574.0

(1) Intersegment transactions are accounted for at values comparable to unaffiliated third-party transactions

(2) The significant expense categories and amounts align with the segment-level information that is regularly provided to the CODM. Intersegment expenses are included within the amounts shown

(3) See definition above

Schedule of Revenues from External Customers and Other Financial Information by Reportable Operating Segment

Other segment related disclosures are shown below (in millions):


	Three Months Ended September 27, 2025
	Seating		E-Systems		Other		Consolidated
Depreciation	$	95.5	$	46.3	$	5.7	$	147.5
Capital expenditures	92.2		40.1		5.1		137.4


	Three Months Ended September 28, 2024
	Seating		E-Systems		Other		Consolidated
Depreciation	$	91.0	$	45.5	$	5.2	$	141.7
Capital expenditures	91.6		38.1		2.5		132.2


	Nine Months Ended September 27, 2025
	Seating		E-Systems		Other		Consolidated
Depreciation	$	278.6	$	138.4	$	16.5	$	433.5
Capital expenditures	249.0		104.1		13.7		366.8
Inventories	892.8		870.0		—		1,762.8
Total assets	8,872.5		4,091.2		2,194.0		15,157.7


	Nine Months Ended September 28, 2024
	Seating		E-Systems		Other		Consolidated
Depreciation	$	273.0	$	134.7	$	15.4	$	423.1
Capital expenditures	237.5		118.5		10.6		366.6
Inventories	929.6		838.5		—		1,768.1
Total assets	8,745.0		4,183.4		1,889.7		14,818.1

Restructuring (Tables)

9 Months Ended

Sep. 27, 2025

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Activity

A summary of the changes in the Company's restructuring reserves is shown below (in millions):


Balance at January 1, 2025	$	100.0
Provision for employee termination benefits	137.0
Payments, utilizations and foreign currency	(160.6)
Balance at September 27, 2025	$	76.4

Charges recorded in connection with the Company's restructuring actions are shown below (in millions):


	Nine Months Ended
	September 27, 2025		September 28, 2024
Employee termination benefits	$	137.0	$	96.6
Asset impairments:
Property, plant and equipment	11.2		1.6
Right-of-use assets	0.1		—
Contract termination costs	4.0		2.8
Other related costs	3.7		6.7
	$	156.0	$	107.7

Restructuring charges by income statement line item are shown below (in millions):


	Nine Months Ended
	September 27, 2025		September 28, 2024
Cost of sales	$	141.4	$	97.1
Selling, general and administrative expenses	17.4		14.4
Other expense, net	(2.8)		(3.8)
	$	156.0	$	107.7

Restructuring charges by operating segment are shown below (in millions):


	Three Months Ended				Nine Months Ended
	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Seating	$	21.7	$	14.1	$	98.0	$	76.8
E-Systems	15.9		6.2		49.6		24.6
Other	0.6		3.7		8.4		6.3
	$	38.2	$	24.0	$	156.0	$	107.7

Pension and Other Postretirement Benefit Plans (Tables)

9 Months Ended

Sep. 27, 2025

Retirement Benefits [Abstract]

Schedule of Net Periodic Pension and Other Postretirement Benefit (Credit) Cost

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


	Three Months Ended								Nine Months Ended
	September 27, 2025				September 28, 2024				September 27, 2025				September 28, 2024
	U.S.		Foreign		U.S.		Foreign		U.S.		Foreign		U.S.		Foreign
Service cost	$	—	$	1.0	$	—	$	1.0	$	—	$	2.9	$	—	$	3.0
Interest cost	4.4		3.9		5.1		3.9		13.4		11.5		15.3		11.7
Expected return on plan assets	(4.0)		(3.9)		(5.4)		(3.7)		(12.2)		(11.5)		(16.1)		(11.1)
Amortization of actuarial loss	0.1		0.4		0.3		0.5		0.4		1.2		0.7		1.5


Settlement gain	—		—		—		—		(0.1)		—		(0.1)		—
Net periodic benefit (credit) cost	$	0.5	$	1.4	$	—	$	1.7	$	1.5	$	4.1	$	(0.2)	$	5.1

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


	Three Months Ended								Nine Months Ended
	September 27, 2025				September 28, 2024				September 27, 2025				September 28, 2024
	U.S.		Foreign		U.S.		Foreign		U.S.		Foreign		U.S.		Foreign
Interest cost	$	0.4	$	0.2	$	0.4	$	0.1	$	1.1	$	0.5	$	1.1	$	0.5
Amortization of actuarial gain	(0.6)		(0.1)		(0.8)		—		(2.0)		(0.2)		(2.3)		(0.2)
Amortization of prior service credit	(0.1)		—		—		—		(0.1)		—		(0.1)		—


Net periodic benefit (credit) cost	$	(0.3)	$	0.1	$	(0.4)	$	0.1	$	(1.0)	$	0.3	$	(1.3)	$	0.3

Legal and Other Contingencies - Schedule of Product Liability and Warranty Claims (Details) $ in Millions	9 Months Ended
	Sep. 27, 2025 USD ($)
Movement in Standard Product Warranty Accrual
Balance at January 1, 2025	$ 27.3
Expense, net (including changes in estimates)	14.1
Settlements	(9.4)
Foreign currency translation and other	2.2
Balance at September 27, 2025	$ 34.2

Long-Lived Assets (Tables)

9 Months Ended

Sep. 27, 2025

Property, Plant and Equipment [Abstract]

Schedule of Property, Plant and Equipment

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


	September 27, 2025		December 31, 2024
Land	$	102.7	$	98.6
Buildings and improvements	962.6		898.3
Machinery and equipment	5,955.4		5,485.2
Construction in progress	339.2		335.8
Total property, plant and equipment	7,359.9		6,817.9
Less – accumulated depreciation	(4,463.7)		(3,984.5)
Property, plant and equipment, net	$	2,896.2	$	2,833.4

Schedule of Assets Held for Sale

The classification of assets held for sale is shown below (in millions):


	September 27, 2025		December 31, 2024
Other current assets	$	5.9	$	59.3
Accrued liabilities	—		(11.9)
Net assets held for sale	$	5.9	$	47.4

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-SubTopic 10
-Topic 360
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3A
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 360
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-Name Accounting Standards Codification
-Section 50
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-Subparagraph (b)(1)
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-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483475/205-20-45-11

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+ Details

Revenue Recognition - Narrative (Details) - USD ($)	9 Months Ended
Revenue Recognition - Narrative (Details) - USD ($)	Sep. 27, 2025	Sep. 28, 2024	Dec. 31, 2024
Revenue from Contract with Customer [Abstract]
Percentage of net sales to prior years revenue (as a percent)	1.00%	1.00%
Significant contract liabilities recorded	$ 0		$ 0
Significant contract liabilities recognized in revenue	$ 0	$ 0

Leases - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
Leases - Narrative (Details) - USD ($) $ in Millions	Sep. 27, 2025	Sep. 27, 2025	Sep. 28, 2024
Lessee, Lease, Description [Line Items]
Transportation costs	$ 11.3	$ 32.3
Impairment of right of use assets		0.1	$ 0.9
Right-of-use assets
Lessee, Lease, Description [Line Items]
Asset impairments:		$ 0.1	$ 0.0

Pre-Production Costs Related to Long-Term Supply Agreements - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Capitalized pre-production E&D costs	$ 216.2	$ 225.4
Capitalized pre-production tooling costs related to customer-owned tools	79.4	113.7
Cash collected related to E&D and tooling costs	$ 343.2	$ 287.5

Legal and Other Contingencies (Tables)

9 Months Ended

Sep. 27, 2025

Commitments and Contingencies Disclosure [Abstract]

Schedule of Changes in Reserves for Product Liability and Warranty Claims

A summary of the changes in reserves for warranty and recall matters in the nine months ended September 27, 2025, is shown below (in millions):


Balance at January 1, 2025	$	27.3
Expense, net (including changes in estimates)	14.1
Settlements	(9.4)
Foreign currency translation and other	2.2
Balance at September 27, 2025	$	34.2

Segment Reporting

9 Months Ended

Sep. 27, 2025

Segment Reporting [Abstract]

Segment Reporting

The accounting policies of the Company's operating segments are the same as those described in this note to the consolidated financial statements.

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 September 27, 2025
	Seating		E-Systems		Other		Consolidated
Revenues from external customers	$	4,249.6	$	1,430.2	$	—	$	5,679.8
Intersegment revenues (1)	0.8		67.1		(67.9)		—
Less (2):
Cost of sales	3,926.7		1,416.3		(26.9)		5,316.1
Gross margin	323.7		81.0		(41.0)		363.7
Selling, general and administrative	80.7		35.6		50.1		166.4
Amortization of intangibles	3.0		1.8		—		4.8
Intersegment support activities	2.4		2.6		(5.0)		—
Segment earnings (3)	$	237.6	$	41.0	$	(86.1)	192.5
Reconciliation of segment earnings:
Interest expense, net							24.6
Other expense, net							8.5
Consolidated income before provision for income taxes and equity in net income of affiliates							$	159.4


	Three Months Ended September 28, 2024
	Seating		E-Systems		Other		Consolidated
Revenues from external customers	$	4,111.8	$	1,472.6	$	—	$	5,584.4
Intersegment revenues (1)	0.9		57.4		(58.3)		—
Less (2):
Cost of sales	3,771.2		1,424.2		(16.3)		5,179.1
Gross margin	341.5		105.8		(42.0)		405.3
Selling, general and administrative	88.7		36.6		48.8		174.1
Amortization of intangibles	8.9		1.8		—		10.7
Intersegment support activities	1.5		2.1		(3.6)		—
Segment earnings (3)	$	242.4	$	65.3	$	(87.2)	220.5
Reconciliation of segment earnings:
Interest expense, net							26.5
Other expense, net							3.4
Consolidated income before provision for income taxes and equity in net income of affiliates							$	190.6


	Nine Months Ended September 27, 2025
	Seating		E-Systems		Other		Consolidated
Revenues from external customers	$	12,874.6	$	4,395.9	$	—	$	17,270.5
Intersegment revenues (1)	4.9		199.2		(204.1)		—
Less (2):
Cost of sales	11,864.6		4,322.3		(78.4)		16,108.5
Gross margin	1,014.9		272.8		(125.7)		1,162.0
Selling, general and administrative	262.0		108.3		154.8		525.1
Amortization of intangibles	9.3		5.4		—		14.7
Intersegment support activities	5.8		7.4		(13.2)		—
Segment earnings (3)	$	737.8	$	151.7	$	(267.3)	622.2
Reconciliation of segment earnings:
Interest expense, net							75.8
Other expense, net							34.1
Consolidated income before provision for income taxes and equity in net income of affiliates							$	512.3


	Nine Months Ended September 28, 2024
	Seating		E-Systems		Other		Consolidated
Revenues from external customers	$	13,036.4	$	4,555.0	$	—	$	17,591.4
Intersegment revenues (1)	2.3		173.6		(175.9)		—
Less (2):
Cost of sales	11,983.0		4,406.0		(49.8)		16,339.2
Gross margin	1,055.7		322.6		(126.1)		1,252.2
Selling, general and administrative	262.9		117.5		155.5		535.9
Amortization of intangibles	28.4		10.1		—		38.5
Intersegment support activities	4.4		6.1		(10.5)		—
Segment earnings (3)	$	760.0	$	188.9	$	(271.1)	677.8
Reconciliation of segment earnings:
Interest expense, net							79.5
Other expense, net							24.3
Consolidated income before provision for income taxes and equity in net income of affiliates							$	574.0

(1) Intersegment transactions are accounted for at values comparable to unaffiliated third-party transactions

(2) The significant expense categories and amounts align with the segment-level information that is regularly provided to the CODM. Intersegment expenses are included within the amounts shown

(3) See definition above

Other segment related disclosures are shown below (in millions):


	Three Months Ended September 27, 2025
	Seating		E-Systems		Other		Consolidated
Depreciation	$	95.5	$	46.3	$	5.7	$	147.5
Capital expenditures	92.2		40.1		5.1		137.4


	Three Months Ended September 28, 2024
	Seating		E-Systems		Other		Consolidated
Depreciation	$	91.0	$	45.5	$	5.2	$	141.7
Capital expenditures	91.6		38.1		2.5		132.2


	Nine Months Ended September 27, 2025
	Seating		E-Systems		Other		Consolidated
Depreciation	$	278.6	$	138.4	$	16.5	$	433.5
Capital expenditures	249.0		104.1		13.7		366.8
Inventories	892.8		870.0		—		1,762.8
Total assets	8,872.5		4,091.2		2,194.0		15,157.7


	Nine Months Ended September 28, 2024
	Seating		E-Systems		Other		Consolidated
Depreciation	$	273.0	$	134.7	$	15.4	$	423.1
Capital expenditures	237.5		118.5		10.6		366.6
Inventories	929.6		838.5		—		1,768.1
Total assets	8,745.0		4,183.4		1,889.7		14,818.1

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
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-Publisher FASB
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+ Details

Leases - Schedule of Lease Expense (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Leases [Abstract]
Operating lease expense	$ 50.1	$ 48.2	$ 145.8	$ 142.9
Short-term lease expense	5.3	4.5	15.8	15.4
Variable lease expense	2.7	2.3	6.0	6.4
Total lease expense	$ 58.1	$ 55.0	$ 167.6	$ 164.7

Financial Instruments - Schedule of Fair Value Measurements and Related Valuation Techniques and Fair Value Hierarchy Level (Details) - USD ($) $ in Millions	Sep. 27, 2025	Dec. 31, 2024
Fair Value Measurement Inputs and Valuation Techniques
Asset (Liability)	$ 140.3	$ (147.1)
Recurring
Fair Value Measurement Inputs and Valuation Techniques
Marketable equity securities	103.1	89.2
Recurring \| Level 1
Fair Value Measurement Inputs and Valuation Techniques
Marketable equity securities	103.1	89.2
Recurring \| Level 2
Fair Value Measurement Inputs and Valuation Techniques
Marketable equity securities	0.0	0.0
Recurring \| Level 3
Fair Value Measurement Inputs and Valuation Techniques
Marketable equity securities	0.0	0.0
Recurring \| Foreign currency contracts, net
Fair Value Measurement Inputs and Valuation Techniques
Asset (Liability)	155.9	(154.2)
Recurring \| Foreign currency contracts, net \| Level 1
Fair Value Measurement Inputs and Valuation Techniques
Asset (Liability)	0.0	0.0
Recurring \| Foreign currency contracts, net \| Level 2
Fair Value Measurement Inputs and Valuation Techniques
Asset (Liability)	155.9	(154.2)
Recurring \| Foreign currency contracts, net \| Level 3
Fair Value Measurement Inputs and Valuation Techniques
Asset (Liability)	0.0	0.0
Recurring \| Net investment hedge contracts
Fair Value Measurement Inputs and Valuation Techniques
Asset (Liability)	(15.6)	7.1
Recurring \| Net investment hedge contracts \| Level 1
Fair Value Measurement Inputs and Valuation Techniques
Asset (Liability)	0.0	0.0
Recurring \| Net investment hedge contracts \| Level 2
Fair Value Measurement Inputs and Valuation Techniques
Asset (Liability)	(15.6)	7.1
Recurring \| Net investment hedge contracts \| Level 3
Fair Value Measurement Inputs and Valuation Techniques
Asset (Liability)	$ 0.0	$ 0.0

Restructuring

9 Months Ended

Sep. 27, 2025

Restructuring and Related Activities [Abstract]

Restructuring

A summary of the changes in the Company's restructuring reserves is shown below (in millions):


Balance at January 1, 2025	$	100.0
Provision for employee termination benefits	137.0
Payments, utilizations and foreign currency	(160.6)
Balance at September 27, 2025	$	76.4

Charges recorded in connection with the Company's restructuring actions are shown below (in millions):


	Nine Months Ended
	September 27, 2025		September 28, 2024
Employee termination benefits	$	137.0	$	96.6
Asset impairments:
Property, plant and equipment	11.2		1.6
Right-of-use assets	0.1		—
Contract termination costs	4.0		2.8
Other related costs	3.7		6.7
	$	156.0	$	107.7

Restructuring charges by income statement line item are shown below (in millions):


	Nine Months Ended
	September 27, 2025		September 28, 2024
Cost of sales	$	141.4	$	97.1
Selling, general and administrative expenses	17.4		14.4
Other expense, net	(2.8)		(3.8)
	$	156.0	$	107.7

Restructuring charges by operating segment are shown below (in millions):


	Three Months Ended				Nine Months Ended
	September 27, 2025		September 28, 2024		September 27, 2025		September 28, 2024
Seating	$	21.7	$	14.1	$	98.0	$	76.8
E-Systems	15.9		6.2		49.6		24.6
Other	0.6		3.7		8.4		6.3
	$	38.2	$	24.0	$	156.0	$	107.7

The Company expects to incur approximately $22 million and approximately $9 million of additional restructuring charges in its Seating and E-Systems segments, respectively, related to activities initiated as of September 27, 2025, and expects that the components of such costs will be consistent with its historical experience.

Accounting Pronouncements	9 Months Ended
Accounting Pronouncements	Sep. 27, 2025
Accounting Changes and Error Corrections [Abstract]
Accounting Pronouncements	Accounting Pronouncements Accounting Standards Updates ("ASU") Issued But Not Yet Adopted: ASU 2023-09 (issued December 2023), "Improvements to Income Tax Disclosures." The ASU requires disclosure of specific categories in the effective tax rate reconciliation, as well as additional information for reconciling items that meet a quantitative threshold. It also requires disclosure of income taxes paid, net of refunds, disaggregated by federal, state and foreign taxes, and further disaggregated by jurisdiction based on a quantitative threshold. The update is effective for fiscal years beginning after December 15, 2024, with early adoption permitted. The update is to be adopted prospectively; however, retrospective application is permitted. The ASU will modify the Company's financial statement disclosures but will not have a significant impact on its consolidated financial statements. ASU 2024-03 (issued November 2024), "Disaggregation of Income Statement Expenses." The ASU requires the disaggregation of certain expenses presented on the face of the income statement in a tabular footnote disclosure. The expense categories include purchases of inventory, employee compensation, depreciation and amortization. It also requires the definition and disclosure of selling expense, a qualitative description of expense amounts not disaggregated and inclusion of existing expense disclosures within the same tabular footnote disclosure. The update is effective for fiscal years beginning after December 15, 2026, with early adoption permitted. The update is to be adopted prospectively; however, retrospective application is permitted. The ASU will modify the Company's financial statement disclosures but is not expected to have a significant impact on its consolidated financial statements. ASU 2025-06 (issued September 2025), "Intangibles: Targeted Improvements to the Accounting for Internal-Use Software." The ASU removes all references to project development stages and provides new guidance on evaluating whether the recognition threshold to capitalize software costs has been met. The update is effective for fiscal years beginning after December 15, 2027, with early adoption permitted. The update may be adopted prospectively, retrospectively or using a modified transition approach. The ASU will not have a significant impact on the Company's consolidated financial statements. The Company considers the applicability and impact of all ASUs issued by the Financial Accounting Standards Board. Other recently issued accounting pronouncements are not expected to have a significant impact or are not relevant to the Company's condensed consolidated financial statements.

- Definition

The entire disclosure for change in accounting principle. Includes, but is not limited to, nature, reason, and method of adopting amendment to accounting standards or other change in accounting principle.

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+ Details

Revenue Recognition - Schedule of Revenue by Reportable Operating Segment and Geography (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 27, 2025	Sep. 28, 2024	Sep. 27, 2025	Sep. 28, 2024
Disaggregation of Revenue
Revenue	$ 5,679.8	$ 5,584.4	$ 17,270.5	$ 17,591.4
North America
Disaggregation of Revenue
Revenue	2,581.0	2,403.4	7,349.1	7,431.8
Europe and Africa
Disaggregation of Revenue
Revenue	1,765.5	1,892.5	5,990.8	6,317.9
Asia
Disaggregation of Revenue
Revenue	1,082.8	1,055.0	3,299.0	3,189.1
South America
Disaggregation of Revenue
Revenue	250.5	233.5	631.6	652.6
Seating
Disaggregation of Revenue
Revenue	4,249.6	4,111.8	12,874.6	13,036.4
Seating \| North America
Disaggregation of Revenue
Revenue	2,032.4	1,885.2	5,827.7	5,918.3
Seating \| Europe and Africa
Disaggregation of Revenue
Revenue	1,233.1	1,327.5	4,195.1	4,493.2
Seating \| Asia
Disaggregation of Revenue
Revenue	817.4	750.8	2,428.4	2,196.6
Seating \| South America
Disaggregation of Revenue
Revenue	166.7	148.3	423.4	428.3
E-Systems
Disaggregation of Revenue
Revenue	1,430.2	1,472.6	4,395.9	4,555.0
E-Systems \| North America
Disaggregation of Revenue
Revenue	548.6	518.2	1,521.4	1,513.5
E-Systems \| Europe and Africa
Disaggregation of Revenue
Revenue	532.4	565.0	1,795.7	1,824.7
E-Systems \| Asia
Disaggregation of Revenue
Revenue	265.4	304.2	870.6	992.5
E-Systems \| South America
Disaggregation of Revenue
Revenue	$ 83.8	$ 85.2	$ 208.2	$ 224.3

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

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+ Details

Comprehensive Income and Equity - Narrative (Details) - USD ($)	3 Months Ended						9 Months Ended
	Sep. 27, 2025	Jun. 28, 2025	Mar. 29, 2025	Sep. 28, 2024	Jun. 29, 2024	Mar. 30, 2024	Sep. 27, 2025	Sep. 28, 2024
Accumulated Other Comprehensive Income (Loss)
Foreign currency translation adjustments related to intercompany transactions losses	$ (800,000)			$ (100,000)			$ (800,000)	$ (200,000)
Aggregate repurchases	$ 101,100,000			$ 211,200,000			$ 151,400,000	$ 302,100,000
Average price per share (in dollars per share)	$ 103.34			$ 111.48			$ 99.88	$ 116.48
Remaining repurchase authorization	$ 949,800,000						$ 949,800,000
Cash dividends declared per share (in dollars per share)	$ 0.77	$ 0.77	$ 0.77	$ 0.77	$ 0.77	$ 0.77	$ 2.31	$ 2.31
Repurchase Program
Accumulated Other Comprehensive Income (Loss)
Aggregate purchases authorized under common stock share repurchase program	$ 6,700,000,000						$ 6,700,000,000
Aggregate repurchases							$ 5,700,000,000
Average price per share (in dollars per share)							$ 94.68
Remaining repurchase authorization	900,000,000						$ 900,000,000
Net investment hedge contracts
Accumulated Other Comprehensive Income (Loss)
Foreign currency translation adjustments related to derivatives in net investment hedge (loss) gain	$ 1,500,000			$ (4,700,000)			$ (22,700,000)	$ (1,000,000.0)

Financial Instruments - Schedule of Estimated Aggregate Fair Value and Carrying Value of Debt Instruments (Details) - USD ($) $ in Millions	Sep. 27, 2025	Dec. 31, 2024
Estimated aggregate fair value
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt instruments	$ 2,458.0	$ 2,373.2
Aggregate carrying value
Fair Value, Balance Sheet Grouping, Financial Statement Captions
Debt instruments	$ 2,700.0	$ 2,700.0

- Definition

The fair value amount of long-term debt whether such amount is presented as a separate caption or as a parenthetical disclosure. Additionally, this element may be used in connection with the fair value disclosures required in the footnote disclosures to the financial statements. The element may be used in both the balance sheet and disclosure in the same submission.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
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-Publisher FASB
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Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
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-Section 50
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-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
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-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (bbb)(1)
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Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/1943274/2147482881/825-10-55-10

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
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-Section 50
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-URI https://asc.fasb.org/1943274/2147482907/825-10-50-28

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
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-Paragraph 11
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-Publisher FASB
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Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
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Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
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Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Topic 825
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-URI https://asc.fasb.org/1943274/2147482881/825-10-55-12

Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

+ Details