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Lincoln National LNC Payout Annuities — Interest accrual

Other segment segments

UL and Other
$248M+8.8%
Traditional Life
$92M-7.1%
Group Protection
$55M+10.0%

Similar metrics at other companies

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JXNPayout Annuity — Interest accrual
$12M0.0%
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EQHPayout — Interest accrual
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APOPayout Annuities with Life Contingencies — Interest accrual
$433M-2.0%
Jackson Financial logo
JXNPayout Annuities — Interest Expense
$12M0.0%
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JXNPayout Annuities — Interest accretion rate
4.3%+0.2pp

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 us-gaap:LiabilityForFuturePolicyBenefitExpectedFuturePolicyBenefitInterestExpense.

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 payout annuities — interest accrual?
Lincoln National (LNC) reported payout annuities — interest accrual of $22M in Q1 2026.
How has Lincoln National's payout annuities — interest accrual changed year-over-year?
Lincoln National's payout annuities — interest accrual decreased by 0.0% year-over-year, from $22M to $22M.
What is the long-term trend for Lincoln National's payout annuities — interest accrual?
Over 3 years (2022 to 2025), Lincoln National's payout annuities — interest accrual has grown at a 1.6% compound annual growth rate (CAGR), from $84M to $88M.
What does payout annuities — interest accrual mean?
This reflects the interest expense accrued on the liability for future policy benefits within the payout annuity segment. It represents the unwinding of the discount on the long-term liability as the expected payment date approaches. This metric is essential for understanding the cost of financing the company's insurance obligations.