Lear (LEA) Ratios
Lear Ratios
MX:LEA's free cash flow for Q3 2026 was $158.40M. For the 2026 fiscal year, MX:LEA's free cash flow was decreased by $-170.90M and operating cash flow was $329.30M. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.35 | 1.32 | 1.35 | 1.35 | 1.42 |
| Quick Ratio | 1.05 | 1.02 | 1.04 | 1.04 | 1.09 |
| Cash Ratio | 0.18 | 0.19 | 0.21 | 0.21 | 0.28 |
| Solvency Ratio | 0.11 | 0.12 | 0.12 | 0.10 | 0.11 |
| Operating Cash Flow Ratio | 0.19 | 0.21 | 0.22 | 0.20 | 0.14 |
| Short-Term Operating Cash Flow Coverage | 5.42 | 6.17 | 6.95 | 6.49 | 5.30 |
| Net Current Asset Value | $ -1.98B | $ -2.24B | $ -2.00B | $ -1.94B | $ -1.78B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.28 | 0.29 | 0.24 | 0.24 | 0.24 |
| Debt-to-Equity Ratio | 0.81 | 0.92 | 0.72 | 0.71 | 0.70 |
| Debt-to-Capital Ratio | 0.45 | 0.48 | 0.42 | 0.42 | 0.41 |
| Long-Term Debt-to-Capital Ratio | 0.40 | 0.43 | 0.36 | 0.36 | 0.36 |
| Financial Leverage Ratio | 2.95 | 3.15 | 2.99 | 2.94 | 2.88 |
| Debt Service Coverage Ratio | 4.11 | 4.44 | 4.66 | 4.13 | 5.14 |
| Interest Coverage Ratio | 10.39 | 9.10 | 9.26 | 7.98 | 8.32 |
| Debt to Market Cap | 0.58 | 0.66 | 0.35 | 0.37 | 0.25 |
| Interest Debt Per Share | 79.01 | 74.52 | 61.94 | 57.65 | 55.50 |
| Net Debt to EBITDA | 2.22 | 2.08 | 1.59 | 1.89 | 1.54 |
| Profitability Margins | |||||
| Gross Profit Margin | 8.23% | 7.91% | 7.44% | 7.54% | 7.76% |
| EBIT Margin | 3.33% | 3.59% | 3.73% | 2.90% | 3.49% |
| EBITDA Margin | 5.93% | 6.25% | 6.30% | 5.66% | 6.47% |
| Operating Profit Margin | 4.40% | 4.06% | 3.89% | 3.68% | 3.86% |
| Pretax Profit Margin | 2.91% | 3.36% | 3.52% | 2.60% | 3.11% |
| Net Profit Margin | 1.88% | 2.17% | 2.44% | 1.57% | 1.94% |
| Continuous Operations Profit Margin | 2.27% | 2.54% | 2.75% | 1.96% | 2.40% |
| Net Income Per EBT | 64.51% | 64.71% | 69.27% | 60.42% | 62.39% |
| EBT Per EBIT | 66.21% | 82.86% | 90.47% | 70.63% | 80.59% |
| Return on Assets (ROA) | 2.94% | 3.61% | 3.90% | 2.38% | 2.80% |
| Return on Equity (ROE) | 8.68% | 11.38% | 11.64% | 7.00% | 8.05% |
| Return on Capital Employed (ROCE) | 11.15% | 11.01% | 10.12% | 8.96% | 8.65% |
| Return on Invested Capital (ROIC) | 8.49% | 8.15% | 7.75% | 6.63% | 6.57% |
| Return on Tangible Assets | 3.37% | 4.15% | 4.48% | 2.76% | 3.28% |
| Earnings Yield | 7.17% | 9.53% | 6.89% | 4.43% | 3.40% |
| Efficiency Ratios | |||||
| Receivables Turnover | 5.96 | 6.49 | 6.37 | 6.05 | 6.33 |
| Payables Turnover | 6.25 | 6.60 | 6.32 | 6.02 | 6.02 |
| Inventory Turnover | 12.61 | 13.40 | 12.35 | 12.27 | 11.30 |
| Fixed Asset Turnover | 6.40 | 6.60 | 6.32 | 5.87 | 5.75 |
| Asset Turnover | 1.57 | 1.66 | 1.60 | 1.52 | 1.44 |
| Working Capital Turnover Ratio | 12.46 | 12.57 | 12.43 | 10.96 | 10.40 |
| Cash Conversion Cycle | 31.78 | 28.17 | 29.09 | 29.48 | 29.28 |
| Days of Sales Outstanding | 61.25 | 56.22 | 57.26 | 60.34 | 57.64 |
| Days of Inventory Outstanding | 28.96 | 27.23 | 29.54 | 29.75 | 32.30 |
| Days of Payables Outstanding | 58.43 | 55.29 | 57.71 | 60.62 | 60.66 |
| Operating Cycle | 90.20 | 83.46 | 86.81 | 90.10 | 89.94 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 20.48 | 19.95 | 21.24 | 17.12 | 11.15 |
| Free Cash Flow Per Share | 9.92 | 10.00 | 10.59 | 6.42 | 1.41 |
| Dividend Paid and CapEx Coverage Ratio | 1.50 | 1.53 | 1.55 | 1.24 | 0.97 |
| Capital Expenditure Coverage Ratio | 1.94 | 2.00 | 1.99 | 1.60 | 1.15 |
| Operating Cash Flow Coverage Ratio | 0.27 | 0.27 | 0.35 | 0.31 | 0.21 |
| Operating Cash Flow to Sales Ratio | 0.05 | 0.05 | 0.05 | 0.05 | 0.03 |
| Free Cash Flow Yield | 8.65% | 10.56% | 7.50% | 5.18% | 0.77% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 13.94 | 10.50 | 14.51 | 22.58 | 29.40 |
| Price-to-Sales (P/S) Ratio | 0.26 | 0.23 | 0.35 | 0.35 | 0.57 |
| Price-to-Book (P/B) Ratio | 1.21 | 1.19 | 1.69 | 1.58 | 2.37 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 11.56 | 9.47 | 13.34 | 19.31 | 129.32 |
| Price-to-Operating Cash Flow Ratio | 5.60 | 4.75 | 6.65 | 7.25 | 16.40 |
| Price-to-Earnings Growth (PEG) Ratio | -1.57 | -1.44 | 0.19 | -1.92 | 0.22 |
| Enterprise Value Multiple | 6.64 | 5.72 | 7.21 | 8.15 | 10.36 |
| Enterprise Value | 9.16B | 8.34B | 10.66B | 9.63B | 12.92B |
| EV to EBITDA | 6.64 | 5.72 | 7.21 | 8.15 | 10.36 |
| EV to Sales | 0.39 | 0.36 | 0.45 | 0.46 | 0.67 |
| EV to Free Cash Flow | 17.38 | 14.86 | 17.11 | 25.13 | 151.97 |
| EV to Operating Cash Flow | 8.41 | 7.45 | 8.53 | 9.43 | 19.28 |
| Tangible Book Value Per Share | 62.32 | 49.64 | 53.27 | 49.17 | 47.40 |
| Shareholders’ Equity Per Share | 94.70 | 79.30 | 83.61 | 78.41 | 77.28 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.24 | 0.22 | 0.25 | 0.23 |
| Revenue Per Share | 437.45 | 415.06 | 398.86 | 349.88 | 320.54 |
| Net Income Per Share | 8.22 | 9.02 | 9.73 | 5.49 | 6.22 |
| Tax Burden | 0.65 | 0.65 | 0.69 | 0.60 | 0.62 |
| Interest Burden | 0.87 | 0.94 | 0.94 | 0.90 | 0.89 |
| Research & Development to Revenue | 0.02 | 0.02 | 0.01 | 0.02 | 0.02 |
| SG&A to Revenue | 0.02 | 0.02 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 2.07 | 2.21 | 1.93 | 2.50 | 1.45 |
Currency in USD
