The Lear Corporation, the world's largest maker of automotive seats and interiors, said today that it had earned $92.7 million in the fourth quarter, reversing a loss a year earlier, when it posted a one-time charge related to a restructuring. Lear said it had profit per share of $1.37 on sales of $3.46 billion. A year earlier, the company lost $19.1 million, or 28 cents a share, on sales of $2.90 billion. In the period a year earlier, Lear posted a one-time charge to eliminate 2,800 jobs, or about 4.6 percent of its work force, and close 18 plants. Excluding one-time items from both periods, Lear's profit rose 25 percent, to $91.7 million, or $1.36 a share, from $73.4 million, or $1.09 a share, a year earlier. Its profit per share was better than the $1.33 expected by analysts surveyed by First Call/Thomson Financial. Lear's stock was up $1.25, to $24, on the New York Stock Exchange.