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Net Income Per Share Attributable to Lear
 9 Months Ended
Sep. 28, 2024
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 EndedNine 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 outstanding56,038,579 58,766,586 56,737,212 59,072,189 
Dilutive effect of common stock equivalents335,256 309,052 320,256 261,401 
Average diluted shares outstanding56,373,835 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