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Lear Corporation LEA Seating — Cost of Sales

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$1.38B0.0%

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LOWCost of Sales
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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 us-gaap:CostOfGoodsAndServicesSold.

The official record: Lear Corporation’s 10-Q, filed May 1, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Lear Corporation's seating — cost of sales?
Lear Corporation (LEA) reported seating — cost of sales of $4.02B in Q1 2026.
How has Lear Corporation's seating — cost of sales changed year-over-year?
Lear Corporation's seating — cost of sales increased by 4.6% year-over-year, from $3.85B to $4.02B.
What is the long-term trend for Lear Corporation's seating — cost of sales?
Over 3 years (2022 to 2025), Lear Corporation's seating — cost of sales has grown at a 3.3% compound annual growth rate (CAGR), from $14.47B to $15.96B.
What does seating — cost of sales mean?
This metric includes all direct costs associated with the manufacturing and delivery of seating products, such as raw materials, direct labor, and factory overhead. Monitoring this helps evaluate the production efficiency and the impact of input cost inflation on the segment's margins.