What does life & group — contract with customer, liability mean?

This metric captures the contractual obligations arising from insurance contracts that do not meet the definition of traditional insurance liabilities or are accounted for under specific customer contract standards. It represents the value of services or benefits owed to customers that are not classified as standard claims or policy reserves. It provides insight into the broader scope of liabilities managed within the segment.

CNA Financial (CNA) Life & Group — Contract with Customer, Liability

Screener

Other segment segments

Specialty

$3.98B-11.4%

Commercial

$0—

Corporate & Other

$0—

International

$0—

Similar metrics at other companies

GRWGCustomer Deposits — Contract with Customer, Liability

$2.64M+12.5%

CARCustomer Loyalty — Contract with Customer, Liability

$55M+10.0%

NJRNJNG — Contract with Customer, Liability

$22.92M+0.4%

NJRCEV — Contract with Customer, Liability

$0—

NJRES — Contract with Customer, Liability

$0—

NINIPSCO — Contract with Customer, Liability

$95M—

Other financials

Income statement

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Revenue$3.7B+1.4%

Net income$211.0M-23.0%

EPS (diluted)$0.78-22.0%

Balance sheet

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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

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Operating cash flow$393.0M-38.4%

CapEx$13.0M-27.8%

Free cash flow$380.0M-38.7%

Valuation

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Market cap$14.16B+9.9%

Enterprise value$16.61B+7.3%

P/E11.7×-3.0×

P/S0.9×+0.1×

Profitability

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Net margin8.1%+1.9pp

FCF margin14.4%-3.7pp

Returns & leverage

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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:ContractWithCustomerLiability.

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
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
Deferred non-insurance warranty revenue	3,976	—	—	—	—	—	3,976

Item 1. Condensed Consolidated Financial Statements

FAQ

What is CNA Financial's life & group — contract with customer, liability?: CNA Financial (CNA) reported life & group — contract with customer, liability of $0 in Q1 2026.
What does life & group — contract with customer, liability mean?: This metric captures the contractual obligations arising from insurance contracts that do not meet the definition of traditional insurance liabilities or are accounted for under specific customer contract standards. It represents the value of services or benefits owed to customers that are not classified as standard claims or policy reserves. It provides insight into the broader scope of liabilities managed within the segment.