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Net Income Per Share Attributable to Lear (Tables) | 9 Months Ended
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Sep. 28, 2024
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 28, 2024 |  | September 30, 2023 |  | September 28, 2024 |  | September 30, 2023
Net income attributable to Lear | $ | 135.8 |  |  | $ | 132.9 |  |  | $ | 418.5 |  |  | $ | 445.2 |
Average common shares outstanding | 56,038,579 |  |  | 58,766,586 |  |  | 56,737,212 |  |  | 59,072,189 |
Dilutive effect of common stock equivalents | 335,256 |  |  | 309,052 |  |  | 320,256 |  |  | 261,401 |
Average diluted shares outstanding | 56,373,835 |  |  | 59,075,638 |  |  | 57,057,468 |  |  | 59,333,590 |
Basic net income per share attributable to Lear | $ | 2.42 |  |  | $ | 2.26 |  |  | $ | 7.38 |  |  | $ | 7.54 |
Diluted net income per share attributable to Lear | $ | 2.41 |  |  | $ | 2.25 |  |  | $ | 7.33 |  |  | $ | 7.50 |

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 + Details
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