Lear Corporation (LEA)

Number of days of payables

		Dec 31, 2023	Sep 30, 2023	Jun 30, 2023	Mar 31, 2023	Dec 31, 2022	Sep 30, 2022	Jun 30, 2022	Mar 31, 2022	Dec 31, 2021	Sep 30, 2021	Jun 30, 2021	Mar 31, 2021	Dec 31, 2020	Sep 30, 2020	Jun 30, 2020	Mar 31, 2020	Dec 31, 2019	Sep 30, 2019	Jun 30, 2019	Mar 31, 2019
Payables turnover		6.52	6.18	5.89	5.77	6.34	6.08	6.15	5.84	6.33	4.82	3.33	2.49	2.24	4.00	8.57	7.32	6.69	6.28	6.13	6.19
Number of days of payables	days	55.95	59.09	61.96	63.30	57.56	59.99	59.38	62.48	57.67	75.72	109.48	146.46	162.79	91.16	42.61	49.90	54.55	58.14	59.57	58.93

December 31, 2023 calculation

Number of days of payables = 365 ÷ Payables turnover
= 365 ÷ 6.52
= 55.95

I'm sorry, but without the specific data on the number of days of payables for Lear Corp. for each quarter provided in the table, I am unable to calculate or analyze the trend in the number of days of payables for the company. If you could provide the actual values for each quarter, I would be able to assist you in analyzing the payables turnover for Lear Corp.