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Lincoln National LNC Life Insurance — Interest credited

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Group Protection
$0

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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$8.93B+19.5%
Enterprise value$7.96B+30.5%
P/E5.2×-1.4×
P/S0.5×+0.1×

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 us-gaap:InterestCreditedToPolicyholdersAccountBalances.

The source filing: Lincoln National’s 10-Q, filed May 7, 2026.

Filed
May 7, 2026, 4:23 PM EDT
Fiscal quarter
Q1 FY2026
Calendar quarter
Q1 2026
Accession
0000059558-26-000035
Line itemAnnuitiesLife InsuranceGroup ProtectionRetirement Plan ServicesOther OperationsTotal
Operating Expenses (2)
Benefits and policyholder liability
remeasurement2497599472,000
Interest credited49529117043999
Commissions339112135291616
General and administrative expenses1331292308963644
Interest and debt expense8181
Other (3)(42)795374101

Item 1. Financial Statements

FAQ

What is Lincoln National's life insurance — interest credited?
Lincoln National (LNC) reported life insurance — interest credited of $291M in Q1 2026.
How has Lincoln National's life insurance — interest credited changed year-over-year?
Lincoln National's life insurance — interest credited increased by 1.4% year-over-year, from $287M to $291M.
What is the long-term trend for Lincoln National's life insurance — interest credited?
Over 3 years (2022 to 2025), Lincoln National's life insurance — interest credited has grown at a -3.7% compound annual growth rate (CAGR), from $1.31B to $1.17B.
What does life insurance — interest credited mean?
The amount of interest expense accrued and credited to policyholder account balances for products with accumulation features, such as universal life insurance. This represents a significant cost of funds for the insurer and is sensitive to prevailing market interest rates. It highlights the company's obligation to policyholders regarding guaranteed or non-guaranteed interest returns.

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