What is Lear Corporation's seating — company recorded E&D costs?

Lear Corporation (LEA) reported seating — company recorded E&D costs of $94.43M in Q4 2025.

How has Lear Corporation's seating — company recorded E&D costs changed year-over-year?

Lear Corporation's seating — company recorded E&D costs decreased by 8.7% year-over-year, from $103.48M to $94.43M.

What does seating — company recorded E&D costs mean?

This represents the total expenditures incurred by the seating segment for engineering and development activities. These costs are essential for innovation, product design, and maintaining a competitive edge in automotive seating technology.

Lear Corporation LEA Seating — Company recorded E&D costs

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Other financials

Income statement

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Revenue$5.8B+4.7%

Gross profit$450.3M+25.4%

Operating income$255.0M+40.4%

Net income$172.3M+114%

EPS (diluted)$3.34+124%

Balance sheet

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Cash & equivalents$884.5M+13.0%

Total debt$3.5B+0.5%

Total equity$5.1B+9.2%

Total assets$15.5B+5.7%

Cash flow

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Operating cash flow$98.1M+177%

CapEx$124.6M+19.8%

Free cash flow-$26.5M+88.6%

Valuation

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Market cap$7B+29.8%

Enterprise value$9.64B+17.8%

P/E13.3×+2.0×

P/S0.3×+0.1×

Profitability

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Gross margin6.8%-0.2pp

Operating margin3.7%—

Net margin2.2%+0.2pp

FCF margin3.1%+1.0pp

Returns & leverage

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Return on equity10.8%+0.8pp

Debt / equity0.7×-0.1×

Current ratio1.3×0.0×

Where this comes from

Reported directly by Lear Corporation in its filing.

Tagged under the XBRL concept lear:CompanyRecordedEngineeringAndDevelopmentCosts.

The official record: Lear Corporation’s 10-K, filed February 13, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Lear Corporation's seating — company recorded E&D costs?: Lear Corporation (LEA) reported seating — company recorded E&D costs of $94.43M in Q4 2025.
How has Lear Corporation's seating — company recorded E&D costs changed year-over-year?: Lear Corporation's seating — company recorded E&D costs decreased by 8.7% year-over-year, from $103.48M to $94.43M.
What does seating — company recorded E&D costs mean?: This represents the total expenditures incurred by the seating segment for engineering and development activities. These costs are essential for innovation, product design, and maintaining a competitive edge in automotive seating technology.