Lear (LEA) Current Accrued Expense: $2,418 Mil (As of Jun. 2026)

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LEA Lear Corp LEA
83 GF Score
Price $124.95
GF Value $126.72
Valuation Fairly Valued
! 2 Warning Signs
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What is Lear Current Accrued Expense?

Lear LEA +1.88% 83 Current Accrued Expense is $2,418 Mil as of Jun. 2026. GuruFocus rates LEA with a GF Score™ of 83/100 and a GF Value™ of $126.72 (Fairly Valued). The stock has 2 warning signs investors should review.

Lear's Current Accrued Expense for the quarter that ended in Jun. 2026 was $2,418 Mil.

Lear's quarterly Current Accrued Expense increased from Dec. 2025 ($1,178 Mil) to Mar. 2026 ($2,404 Mil) and increased from Mar. 2026 ($2,404 Mil) to Jun. 2026 ($2,418 Mil).

Lear's annual Current Accrued Expense increased from Dec. 2023 ($1,154 Mil) to Dec. 2024 ($1,231 Mil) but then declined from Dec. 2024 ($1,231 Mil) to Dec. 2025 ($1,178 Mil).

Lear Current Accrued Expense Historical Data

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The historical data trend for Lear's Current Accrued Expense can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Lear Current Accrued Expense Chart

Lear Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Current Accrued Expense
Get a 7-Day Free Trial Premium Member Only Premium Member Only 1,036.60 1,120.10 1,153.80 1,230.90 1,177.90

Lear Quarterly Data
Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26 Jun26
Current Accrued Expense Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 2,342.50 2,299.50 1,177.90 2,403.50 2,418.40
LEA
83GF Score
Lear Corp LEA
Current Accrued Expense is just one metric. See GF Score™, valuation, warning signs, and more.
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Lear Current Accrued Expense Calculation

Current Accrued Expense is the expense incurred during the accounting period, but not required to be paid until a later date. It includes compensation, interest, pensions and all other miscellaneous accruals reported by the company.

What does a Current Accrued Expense of $2,418 Mil mean?
Lear (LEA) has a Current Accrued Expense of $2,418 Mil as of Jun. 2026. Current Accrued Expense records the total amount of accrued expenses. View historical data on Lear and its competitors.
Is Lear's Current Accrued Expense too high?
Lear's current Current Accrued Expense is $2,418 Mil. Overall, Lear has a GF Score™ of 83/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does Lear's Current Accrued Expense compare to MBLY and LKQ?
Lear's Current Accrued Expense of $2,418 Mil can be compared against companies in the Vehicles & Parts industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Accrued Expense for a Vehicles & Parts company?
A good Current Accrued Expense depends on the Vehicles & Parts industry context. However, Current Accrued Expense should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Current Accrued Expense mean?
A high Current Accrued Expense can signal that a stock is expensive relative to its fundamentals. Current Accrued Expense records the total amount of accrued expenses. View historical data on Lear and its competitors. Lear's current Current Accrued Expense is $2,418 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Lear stock overvalued right now?
Based on GuruFocus' analysis, Lear (LEA) is currently considered Fairly Valued. The stock's GF Value™ is $126.72, compared to a current price of $124.95 — trading 1.4% below its estimated fair value. The current Current Accrued Expense is $2,418 Mil. Lear's overall GF Score™ is 83/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Accrued Expense calculated?
Current Accrued Expense is calculated from a company's financial statements. For Lear (LEA), the current Current Accrued Expense is $2,418 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Lear (LEA) Overvalued in 2026?

Based on GuruFocus' analysis, Lear stock appears to be undervalued. The current stock price of $124.95 is trading 1.4% below its estimated GF Value™ of $126.72. GuruFocus considers Lear to be Fairly Valued.

Key valuation signals for LEA:

  • Current Accrued Expense: $2,418 Mil
  • GF Value™: $126.72 vs. price of $124.95 (1.4% below fair value)
  • GF Score™: 83/100 with 2 warning signs

No single metric tells the full story. See the LEA stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

Lear Business Description

Other Exchanges 0JTQ:UK
Address 21557 Telegraph Road, Southfield, MI, USA, 48033
Lear Corp designs, develops, and manufactures automotive seating and electrical systems and components. The company has two reporting segments Seating and E-Systems. Seating components include frames and mechanisms, covers (leather and woven fabric), seat heating and cooling, foam, and headrests. Automotive electrical distribution and connection systems and electronic systems include wiring harnesses, terminals and connectors, on-board battery chargers, high-voltage battery management systems. The company earns majority of its revenue from the seating segment.
83GF Score

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Current Accrued Expense is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$124.95
Price
$126.72
GF Value