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Net Income Per Share Attributable to Lear
9 Months Ended
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 EndedNine 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 outstanding53,222,383 56,038,579 53,631,217 56,737,212 
Dilutive effect of common stock equivalents430,880 335,256 344,944 320,256 
Average diluted shares outstanding53,653,263 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