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Net Income Per Share Attributable to Lear | 9 Months Ended
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Sep. 27, 2025
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 |  | 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 |

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-3 + Details
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