Lear Corporation (LEA) - Net Assets
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. Check Lear Corporation (LEA) asset resilience to evaluate the company's liquid asset resilience ratio.
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. Also explore how large is Lear Corporation's balance sheet for the complete picture of this company's asset base.
Annual Net Assets for Lear Corporation (1993–2025)
The table below shows the annual net assets of Lear Corporation from 1993 to 2025. For live valuation and market cap data, see how much is Lear Corporation worth.
| 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 629820000000.0% over the analyzed period, indicating profitable operations and earnings retention.
Current Equity Component Breakdown (December 2025)
| Component | Amount | Percentage |
|---|---|---|
| Retained Earnings | $6.19 Billion | 122.92% |
| Common Stock | $600.00K | 0.01% |
| Other Comprehensive Income | $-544.30 Million | -10.81% |
| Total Equity | $5.04 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 |
|---|---|
|
SICC Co. Ltd.
SHG:688234
|
$6.35 Billion |
|
Jiangxi Copper Company Limited
F:JIX
|
$6.35 Billion |
|
Engie Brasil Energia S.A
F:7TE1
|
$6.35 Billion |
|
Telekom Austria AG
VI:TKA
|
$6.36 Billion |
|
Fujian Wanchen Biotechnology Co. Ltd
SHE:300972
|
$6.35 Billion |
|
Astor Enerji AS
IS:ASTOR
|
$6.35 Billion |
|
Beijing Enlight Media
SHE:300251
|
$6.34 Billion |
|
Guangzhou Great Power Energy&Technology Co Ltd
SHE:300438
|
$6.34 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 5,035,100,000, a change of 583,400,000 (13.1%).
- Net income of 436,800,000 contributed positively to equity growth.
- Dividend payments of 164,800,000 reduced retained earnings.
- Share repurchases of 325,200,000 reduced equity.
- Other comprehensive income increased equity by 589,400,000.
Equity Change Factors (2024 to 2025)
| Factor | Impact | Contribution |
|---|---|---|
| Net Income | $436.80 Million | +8.68% |
| Dividends Paid | $164.80 Million | -3.27% |
| Share Repurchases | $325.20 Million | -6.46% |
| Other Comprehensive Income | $589.40 Million | +11.71% |
| Other Changes | $47.20 Million | +0.94% |
| Total Change | $- | 13.11% |
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: 1.41x
- 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 216.91x to 1.41x 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 | $132.41 | x |
| 1994-12-31 | $2.25 | $132.41 | x |
| 1995-12-31 | $5.51 | $132.41 | x |
| 1996-12-31 | $7.98 | $132.41 | x |
| 1997-12-31 | $8.85 | $132.41 | x |
| 1998-12-31 | $9.57 | $132.41 | x |
| 1999-12-31 | $10.83 | $132.41 | x |
| 2000-12-31 | $12.15 | $132.41 | x |
| 2001-12-31 | $11.86 | $132.41 | x |
| 2002-12-31 | $12.15 | $132.41 | x |
| 2003-12-31 | $15.75 | $132.41 | x |
| 2004-12-31 | $18.27 | $132.41 | x |
| 2005-12-31 | $8.27 | $132.41 | x |
| 2006-12-31 | $4.39 | $132.41 | x |
| 2007-12-31 | $6.97 | $132.41 | x |
| 2008-12-31 | $1.29 | $132.41 | x |
| 2009-12-31 | $29.52 | $132.41 | x |
| 2010-12-31 | $23.76 | $132.41 | x |
| 2011-12-31 | $24.08 | $132.41 | x |
| 2012-12-31 | $36.19 | $132.41 | x |
| 2013-12-31 | $36.45 | $132.41 | x |
| 2014-12-31 | $37.07 | $132.41 | x |
| 2015-12-31 | $38.80 | $132.41 | x |
| 2016-12-31 | $43.66 | $132.41 | x |
| 2017-12-31 | $64.18 | $132.41 | x |
| 2018-12-31 | $68.30 | $132.41 | x |
| 2019-12-31 | $74.60 | $132.41 | x |
| 2020-12-31 | $76.37 | $132.41 | x |
| 2021-12-31 | $79.58 | $132.41 | x |
| 2022-12-31 | $78.08 | $132.41 | x |
| 2023-12-31 | $83.21 | $132.41 | x |
| 2024-12-31 | $78.82 | $132.41 | x |
| 2025-12-31 | $93.94 | $132.41 | 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): 8.68%
- The company has moderate efficiency in generating returns from equity.
- DuPont Analysis Breakdown:
- • Net Profit Margin: 1.88%
- • Asset Turnover: 1.57x
- • Equity Multiplier: 2.95x
- Recent ROE (8.68%) is above the historical average (-3.72%), 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 | 37.33% | 8.36% | 1.60x | 2.78x | $596.22 Million |
| 2010 | 15.88% | 3.41% | 1.81x | 2.58x | $150.92 Million |
| 2011 | 21.11% | 3.82% | 2.02x | 2.74x | $284.59 Million |
| 2012 | 35.51% | 8.81% | 1.78x | 2.27x | $921.58 Million |
| 2013 | 13.70% | 2.66% | 1.95x | 2.65x | $116.45 Million |
| 2014 | 22.20% | 3.79% | 1.94x | 3.02x | $369.47 Million |
| 2015 | 24.70% | 4.09% | 1.94x | 3.12x | $443.73 Million |
| 2016 | 30.54% | 5.25% | 1.87x | 3.10x | $655.81 Million |
| 2017 | 28.97% | 6.29% | 1.71x | 2.69x | $843.30 Million |
| 2018 | 25.22% | 5.39% | 1.82x | 2.57x | $687.53 Million |
| 2019 | 17.09% | 3.98% | 1.56x | 2.75x | $327.55 Million |
| 2020 | 3.43% | 0.93% | 1.29x | 2.86x | $-302.99 Million |
| 2021 | 7.78% | 1.94% | 1.44x | 2.78x | $-106.94 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 | 8.68% | 1.88% | 1.57x | 2.95x | $-66.71 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: $1,625,673,200
- Average return on equity (ROE) among peers: 40.92%
Peer Company Comparison
| Company | Net Assets | Return on Equity | Debt-to-Equity | Market Cap |
|---|---|---|---|---|
| Lear Corporation (LEA) | $5.20 Billion | -31.94% | 1.85x | $6.35 Billion |
| Advance Auto Parts Inc (AAP) | $2.60 Billion | 17.87% | 3.61x | $3.53 Billion |
| Adient PLC (ADNT) | $2.16 Billion | -13.02% | 3.15x | $1.57 Billion |
| Allison Transmission Holdings Inc (ALSN) | $874.00 Million | 60.76% | 4.34x | $10.60 Billion |
| Autoliv Inc (ALV) | $2.44 Billion | 10.99% | 1.00x | $8.18 Billion |
| Aptiv PLC (APTV) | $2.73 Billion | 53.06% | 3.38x | $12.87 Billion |
| Atmus Filtration Technologies Inc. (ATMU) | $80.70 Million | 212.27% | 12.49x | $4.30 Billion |
| American Axle & Manufacturing (AXL) | $372.00 Million | 34.73% | 4.11x | $1.36 Billion |
| AutoZone Inc (AZO) | $866.21 Million | 20.26% | 2.96x | $59.55 Billion |
| BorgWarner Inc (BWA) | $3.83 Billion | 11.50% | 1.56x | $11.38 Billion |
| China Automotive Systems Inc (CAAS) | $304.83 Million | 0.78% | 1.27x | $129.73 Million |
About 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, keyseat components, seat trim covers, seat mechanisms, thermal comfort systems such as … Read more