---
schema_version: "secwatch.filing_event.v1"
accession: "0000842162-24-000047"
form_type: "8-K"
ticker: "LEA"
cik: "0000842162"
company_name: "LEAR CORP"
filed_at: "2024-07-25T23:59:59+00:00"
generated_at: "2026-05-31T16:32:00.987922+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "medium"
source: SEC EDGAR
---

# Lear Q2 revenue record $6.0B; adjusted EPS up 8% to $3.60; acquires WIP Industrial Automation

## Summary
- Record Q2 revenue $6.0B, modest YoY increase; core operating earnings $302M flat YoY.
- Adjusted EPS $3.60 (+8% YoY); net income $173M ($3.02 GAAP EPS); free cash flow $170M.
- E-Systems eighth consecutive quarter of YoY margin improvement; Seating margin 6.2%.
- Acquired WIP Industrial Automation to strengthen automation/AI capabilities; new business wins with Geely Zeekr, Volvo, Volkswagen.
- Repurchased $60M shares, paid $44M dividends in Q2; total liquidity $3.0B.

## SEC filing metadata
- accession: 0000842162-24-000047
- form_type: 8-K
- ticker: LEA
- cik: 0000842162
- company_name: LEAR CORP
- filed_at: 2024-07-25T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: medium
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/842162/000084216224000047/0000842162-24-000047-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/842162/000084216224000047/lear-20240725.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000842162-24-000047
- JSON: https://secwatch.observer/filing/0000842162-24-000047.json
- Plain text: https://secwatch.observer/filing/0000842162-24-000047.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.