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Net Income Per Share Attributable to Lear
 3 Months Ended
Apr. 01, 2023
Earnings Per Share [Abstract]  
Net Income Per Share Attributable to Lear 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
 April 1,
2023		April 2,
2022
Net income attributable to Lear$143.6 $49.4 
Average common shares outstanding59,316,555 59,932,030 
Dilutive effect of common stock equivalents242,411 278,949 
Average diluted shares outstanding59,558,966 60,210,979 
Basic net income per share attributable to Lear$2.42 $0.82 
Diluted net income per share attributable to Lear$2.41 $0.82