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Lincoln National LNC Annuities — Benefits and policyholder liability remeasurement (gain) loss

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Other financials

Income statement

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Revenue$5.3B+13.1%
Net income-$172.0M+76.2%
EPS (diluted)-$1.10+75.1%

Balance sheet

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Cash & equivalents$7.3B+71.5%
Total debt$6.4B+8.5%
Total equity$10.2B+24.6%
Total assets$406.16B+6.1%

Cash flow

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Operating cash flow$138.0M+151%

Valuation

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Market cap$7.11B+10.3%
Enterprise value$6.13B-25.1%
P/E4.1×-0.7×
P/S0.4×0.0×

Profitability

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Net margin9.2%+2.2pp

Returns & leverage

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Return on equity18.8%+1.8pp
Debt / equity0.6×-0.1×

Where this comes from

Reported directly by Lincoln National in its filing.

Tagged under the XBRL concept lnc:PolicyholderBenefitsAndClaimsIncurredNetAndLiabilityForFuturePolicyBenefitRemeasurementGainLoss.

The official record: Lincoln National’s 10-Q, filed May 7, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is Lincoln National's annuities — benefits and policyholder liability remeasurement (gain) loss?
Lincoln National (LNC) reported annuities — benefits and policyholder liability remeasurement (gain) loss of $24M in Q1 2026.
How has Lincoln National's annuities — benefits and policyholder liability remeasurement (gain) loss changed year-over-year?
Lincoln National's annuities — benefits and policyholder liability remeasurement (gain) loss decreased by 14.3% year-over-year, from $28M to $24M.
What is the long-term trend for Lincoln National's annuities — benefits and policyholder liability remeasurement (gain) loss?
Over 3 years (2022 to 2025), Lincoln National's annuities — benefits and policyholder liability remeasurement (gain) loss has grown at a -24.7% compound annual growth rate (CAGR), from $253M to $108M.
What does annuities — benefits and policyholder liability remeasurement (gain) loss mean?
Captures the impact of changes in actuarial assumptions and market conditions on the valuation of future policyholder benefit obligations. Significant fluctuations in this metric indicate volatility in the underlying liability models and the sensitivity of the annuity portfolio to economic shifts.