Lear Corporation
Lear Corporation designs, develops, engineers, manufactures, assembles, and supplies automotive seating, and electrical distribution systems and related components for automotive original equipment manufacturers in North America, Europe, Africa, Asia, and South America. Its Seating segment offers seat systems, seat subsystems, keyseat components, seat trim covers, seat mechanisms, seat foams, and… Read more
Lear Corporation (LEA) - Net Assets
Latest net assets as of December 2025: $5.20 Billion USD
Based on the latest financial reports, Lear Corporation (LEA) has net assets worth $5.20 Billion USD as of December 2025.
Net assets (also known as shareholders' equity or book value) represent the difference between a company's total assets ($14.84 Billion) and total liabilities ($9.64 Billion). This figure indicates the residual interest in the assets after deducting liabilities, essentially showing what would remain for shareholders if all assets were liquidated and all debts paid off.
Key Net Assets Metrics
| Metric | Value |
|---|---|
| Current Net Assets | $5.20 Billion |
| % of Total Assets | 35.04% |
| Annual Growth Rate | 16.15% |
| 5-Year Change | 8.16% |
| 10-Year Change | 62.89% |
| Growth Volatility | 186.65 |
Lear Corporation - Net Assets Trend (1993–2025)
This chart illustrates how Lear Corporation's net assets have evolved over time, based on quarterly financial data. Explore and compare other companies by net assets.
Annual Net Assets for Lear Corporation (1993–2025)
The table below shows the annual net assets of Lear Corporation from 1993 to 2025.
| Year | Net Assets | Change |
|---|---|---|
| 2025-12-31 | $5.20 Billion | +13.04% |
| 2024-12-31 | $4.60 Billion | -9.08% |
| 2023-12-31 | $5.06 Billion | +4.77% |
| 2022-12-31 | $4.83 Billion | +0.46% |
| 2021-12-31 | $4.81 Billion | +4.19% |
| 2020-12-31 | $4.61 Billion | -0.10% |
| 2019-12-31 | $4.62 Billion | +2.23% |
| 2018-12-31 | $4.52 Billion | +1.64% |
| 2017-12-31 | $4.45 Billion | +39.25% |
| 2016-12-31 | $3.19 Billion | +5.81% |
| 2015-12-31 | $3.02 Billion | -0.38% |
| 2014-12-31 | $3.03 Billion | -3.82% |
| 2013-12-31 | $3.15 Billion | -12.81% |
| 2012-12-31 | $3.61 Billion | +41.04% |
| 2011-12-31 | $2.56 Billion | -0.30% |
| 2010-12-31 | $2.57 Billion | +17.74% |
| 2009-12-31 | $2.18 Billion | +996.93% |
| 2008-12-31 | $198.90 Million | -81.76% |
| 2007-12-31 | $1.09 Billion | +81.18% |
| 2006-12-31 | $602.00 Million | -45.81% |
| 2005-12-31 | $1.11 Billion | -59.31% |
| 2004-12-31 | $2.73 Billion | +20.93% |
| 2003-12-31 | $2.26 Billion | +35.81% |
| 2002-12-31 | $1.66 Billion | +6.62% |
| 2001-12-31 | $1.56 Billion | -2.60% |
| 2000-12-31 | $1.60 Billion | +9.25% |
| 1999-12-31 | $1.47 Billion | +12.72% |
| 1998-12-31 | $1.30 Billion | +7.71% |
| 1997-12-31 | $1.21 Billion | +18.48% |
| 1996-12-31 | $1.02 Billion | +75.64% |
| 1995-12-31 | $580.00 Million | +171.54% |
| 1994-12-31 | $213.60 Million | +394.44% |
| 1993-12-31 | $43.20 Million | -- |
Equity Component Analysis
This analysis shows how different components contribute to Lear Corporation's total equity over time. Equity components include common stock, retained earnings, additional paid-in capital, and other elements.
Equity Composition Insights
- Retained earnings have grown by 10920000000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Other Components | $5.20 Billion | 100.00% |
| Total Equity | $5.20 Billion | 100.00% |
Lear Corporation Competitors by Market Cap
The table below lists competitors of Lear Corporation ranked by their market capitalization.
| Company | Market Cap |
|---|---|
|
Hyundai Glovis
KO:086280
|
$6.07 Billion |
|
ConvaTec Group Plc
PINK:CNVVF
|
$6.08 Billion |
|
IHH Healthcare Bhd
KLSE:5225
|
$6.08 Billion |
|
B2Gold Corp
NYSE MKT:BTG
|
$6.09 Billion |
|
Repligen Corporation
NASDAQ:RGEN
|
$6.06 Billion |
|
Commerce Bancshares Inc
NASDAQ:CBSH
|
$6.05 Billion |
|
GULF ENERGY DEVELOPMENT-NVDR
BK:GULF-R
|
$6.05 Billion |
|
R1 RCM Inc
NASDAQ:RCM
|
$6.04 Billion |
Equity Growth Attribution
This analysis shows how different factors contributed to changes in Lear Corporation's equity between the two most recent reporting periods.
Equity Growth Insights
- From 2024 to 2025, total equity changed from 4,451,700,000 to 5,201,000,000, a change of 749,300,000 (16.8%).
- Net income of 436,800,000 contributed positively to equity growth.
- Other comprehensive income increased equity by 1,133,700,000.
- Other factors decreased equity by 821,200,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $436.80 Million | +8.4% |
| Other Comprehensive Income | $1.13 Billion | +21.8% |
| Other Changes | $-821.20 Million | -15.79% |
| Total Change | $- | 16.83% |
Book Value vs Market Value Analysis
This analysis compares Lear Corporation's book value (net assets) with its market value over time. The relationship between these values can provide insights into investor sentiment and company valuation.
Valuation Insights
- Current price-to-book ratio: 1.20x
- The company is trading above its book value, indicating the market recognizes value beyond its reported assets.
- The price-to-book ratio has decreased from 190.27x to 1.20x over the analyzed period, indicating reduced market premium.
Historical Price-to-Book Ratios
| Date | Book Value per Share | Market Price | P/B Ratio |
|---|---|---|---|
| 1993-12-31 | $0.61 | $116.15 | x |
| 1994-12-31 | $2.25 | $116.15 | x |
| 1995-12-31 | $5.51 | $116.15 | x |
| 1996-12-31 | $7.98 | $116.15 | x |
| 1997-12-31 | $8.85 | $116.15 | x |
| 1998-12-31 | $9.57 | $116.15 | x |
| 1999-12-31 | $10.83 | $116.15 | x |
| 2000-12-31 | $12.15 | $116.15 | x |
| 2001-12-31 | $11.86 | $116.15 | x |
| 2002-12-31 | $12.15 | $116.15 | x |
| 2003-12-31 | $15.75 | $116.15 | x |
| 2004-12-31 | $18.27 | $116.15 | x |
| 2005-12-31 | $8.27 | $116.15 | x |
| 2006-12-31 | $4.39 | $116.15 | x |
| 2007-12-31 | $6.97 | $116.15 | x |
| 2008-12-31 | $1.29 | $116.15 | x |
| 2009-12-31 | $28.27 | $116.15 | x |
| 2010-12-31 | $22.75 | $116.15 | x |
| 2011-12-31 | $22.91 | $116.15 | x |
| 2012-12-31 | $34.93 | $116.15 | x |
| 2013-12-31 | $35.25 | $116.15 | x |
| 2014-12-31 | $36.20 | $116.15 | x |
| 2015-12-31 | $37.64 | $116.15 | x |
| 2016-12-31 | $41.81 | $116.15 | x |
| 2017-12-31 | $59.91 | $116.15 | x |
| 2018-12-31 | $63.49 | $116.15 | x |
| 2019-12-31 | $70.24 | $116.15 | x |
| 2020-12-31 | $73.93 | $116.15 | x |
| 2021-12-31 | $76.85 | $116.15 | x |
| 2022-12-31 | $78.08 | $116.15 | x |
| 2023-12-31 | $83.21 | $116.15 | x |
| 2024-12-31 | $78.82 | $116.15 | x |
| 2025-12-31 | $97.03 | $116.15 | x |
Capital Efficiency Dashboard
This dashboard shows how efficiently Lear Corporation utilizes its equity to generate returns, including Return on Equity (ROE) and its components based on the DuPont analysis framework.
Capital Efficiency Insights
- Current Return on Equity (ROE): 8.40%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 1.88%
- • Asset Turnover: 1.57x
- • Equity Multiplier: 2.85x
- Recent ROE (8.40%) is above the historical average (-3.32%), indicating improving capital efficiency.
Historical Capital Efficiency Metrics
| Year | Return on Equity | Net Profit Margin | Asset Turnover | Equity Multiplier | Economic Value Added |
|---|---|---|---|---|---|
| 1993 | -31.94% | -0.71% | 1.75x | 25.79x | $-18.12 Million |
| 1994 | 28.00% | 1.90% | 1.84x | 8.03x | $38.44 Million |
| 1995 | 15.79% | 1.94% | 1.54x | 5.28x | $33.60 Million |
| 1996 | 14.91% | 2.43% | 1.64x | 3.75x | $50.03 Million |
| 1997 | 17.17% | 2.82% | 1.65x | 3.69x | $86.50 Million |
| 1998 | 8.88% | 1.27% | 1.60x | 4.37x | $-14.50 Million |
| 1999 | 17.55% | 2.07% | 1.43x | 5.95x | $110.57 Million |
| 2000 | 17.16% | 1.95% | 1.68x | 5.23x | $114.62 Million |
| 2001 | 1.69% | 0.19% | 1.80x | 4.86x | $-129.61 Million |
| 2002 | 0.78% | 0.09% | 1.93x | 4.50x | $-153.23 Million |
| 2003 | 16.85% | 2.42% | 1.84x | 3.80x | $154.75 Million |
| 2004 | 15.46% | 2.49% | 1.71x | 3.64x | $149.19 Million |
| 2005 | -124.35% | -8.08% | 2.06x | 7.46x | $-1.49 Billion |
| 2006 | -118.01% | -3.98% | 2.27x | 13.04x | $-770.60 Million |
| 2007 | 22.14% | 1.51% | 2.05x | 7.15x | $132.43 Million |
| 2008 | -346.86% | -5.08% | 1.97x | 34.55x | $-709.79 Million |
| 2009 | 38.98% | 8.36% | 1.60x | 2.91x | $605.49 Million |
| 2010 | 16.58% | 3.41% | 1.81x | 2.69x | $161.78 Million |
| 2011 | 22.19% | 3.82% | 2.02x | 2.88x | $297.06 Million |
| 2012 | 36.79% | 8.81% | 1.78x | 2.35x | $934.09 Million |
| 2013 | 14.16% | 2.66% | 1.95x | 2.74x | $126.81 Million |
| 2014 | 22.73% | 3.79% | 1.94x | 3.09x | $376.52 Million |
| 2015 | 25.47% | 4.09% | 1.94x | 3.21x | $452.76 Million |
| 2016 | 31.90% | 5.25% | 1.87x | 3.24x | $669.38 Million |
| 2017 | 31.03% | 6.29% | 1.71x | 2.88x | $872.85 Million |
| 2018 | 27.12% | 5.39% | 1.82x | 2.76x | $719.33 Million |
| 2019 | 18.15% | 3.98% | 1.56x | 2.92x | $354.53 Million |
| 2020 | 3.55% | 0.93% | 1.29x | 2.95x | $-288.23 Million |
| 2021 | 8.05% | 1.94% | 1.44x | 2.88x | $-90.44 Million |
| 2022 | 7.00% | 1.57% | 1.52x | 2.94x | $-140.18 Million |
| 2023 | 11.64% | 2.44% | 1.60x | 2.99x | $80.62 Million |
| 2024 | 11.38% | 2.17% | 1.66x | 3.15x | $61.43 Million |
| 2025 | 8.40% | 1.88% | 1.57x | 2.85x | $-83.30 Million |
Industry Comparison
This section compares Lear Corporation's net assets metrics with peer companies in the Auto Parts industry.
Industry Context
- Industry: Auto Parts
- Average net assets among peers: $103,481,752,622
- Average return on equity (ROE) among peers: 15.33%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lear Corporation (LEA) | $5.20 Billion | -31.94% | 1.85x | $6.07 Billion |
| Altisource Asset Management Corporation (AAMCF) | $-89.89 Million | 0.00% | 0.00x | $94.00 |
| Advance Auto Parts Inc (AAP) | $2.00 Billion | 24.66% | 2.98x | $3.18 Billion |
| AB Dynamics plc (ABDDF) | $17.52 Million | 22.12% | 0.22x | $390.81 Million |
| Adient PLC (ADNT) | $2.60 Billion | 7.88% | 2.62x | $1.54 Billion |
| Agristar Inc (AGRS) | $687.77K | -63.01% | 1.48x | $96.09 |
| Akebono Brake Industry Co. Ltd (AKBIF) | $53.88 Billion | 46.13% | 1.76x | $73.29 Million |
| Allison Transmission Holdings Inc (ALSN) | $689.00 Million | 73.15% | 5.10x | $9.85 Billion |
| Autoliv Inc (ALV) | $2.40 Billion | 11.99% | 1.21x | $7.72 Billion |
| Aptiv PLC (APTV) | $4.01 Billion | 24.68% | 2.36x | $15.08 Billion |
| Aisin Seiki Co Ltd (ASEKY) | $969.31 Billion | 5.73% | 1.14x | $5.03 Billion |