CNA Financial (CNA) Commercial — Deferred non-insurance warranty acquisition expense

Screener

Other segment segments

Specialty

$3.1B-11.3%

Corporate & Other

$0—

International

$0—

Life & Group

$0—

Similar metrics at other companies

ELACommercial — Accounts Receivable Net Current

$2.7M-41.7%

ABGFinance and insurance, net — Contract with Customer, Asset, after Allowance for Credit Loss

$11.5M-8.0%

ABGDeferred Sales Commissions — Contract with Customer, Asset, after Allowance for Credit Loss

$117.3M+24.9%

OUSTDeferred revenues from multi-year licensing agreements — Contract with Customer, Asset, after Allowance for Credit Loss

$1.29M—

BRK.AInsurance And Other — Accounts Receivable Gross

$18.21B+7.3%

PRGNon-Federal — Current receivables

$13.86M—

Other financials

Income statement

See full

Revenue$3.7B+1.4%

Net income$211.0M-23.0%

EPS (diluted)$0.78-22.0%

Balance sheet

See full

Cash & equivalents$522.0M+8.1%

Total debt$3.0B-0.1%

Total equity$10.9B+5.6%

Total assets$68.6B+1.8%

Cash flow

See full

Operating cash flow$393.0M-38.4%

CapEx$13.0M-27.8%

Free cash flow$380.0M-38.7%

Valuation

See full

Market cap$14.16B+9.9%

Enterprise value$16.61B+7.3%

P/E11.7×-3.0×

P/S0.9×+0.1×

Profitability

See full

Net margin8.1%+1.9pp

FCF margin14.4%-3.7pp

Returns & leverage

See full

Return on equity11.5%+2.5pp

Debt / equity0.3×0.0×

Where this comes from

Reported directly by CNA Financial in its filing.

Tagged under the XBRL concept us-gaap:ContractWithCustomerAssetNet.

The source filing: CNA Financial’s 10-Q, filed May 4, 2026.

Filed: May 4, 2026, 6:22 AM EDT
Fiscal quarter: Q1 FY2026
Calendar quarter: Q1 2026
Accession: 0000021175-26-000031

March 31, 2026 / (In millions)	Specialty	Commercial	International	Life &Group	Corporate& Other	Eliminations	Total
Insurance receivables	885	2,432	427	1	—	—	3,745
Deferred acquisition costs	454	407	147	—	—	—	1,008
Goodwill	117	—	30	—	—	—	147
Deferred non-insurance warranty acquisition expense	3,098	—	—	—	—	—	3,098
Insurance reserves
Claim and claim adjustment expenses	7,785	12,668	3,396	578	2,506	—	26,933
Unearned premiums	3,281	3,453	806	107	—	(1)	7,646
Future policy benefits	—	—	—	13,195	—	—	13,195

Item 1. Condensed Consolidated Financial Statements

FAQ

What is CNA Financial's commercial — deferred non-insurance warranty acquisition expense?: CNA Financial (CNA) reported commercial — deferred non-insurance warranty acquisition expense of $0 in Q1 2026.
What does commercial — deferred non-insurance warranty acquisition expense mean?: These are capitalized costs associated with acquiring non-insurance warranty contracts that are amortized over the contract period. This ensures that acquisition expenses are matched against the revenue generated from these specific service agreements.