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Lincoln National LNC Ul And Other — Deferred Front End Loads Additions

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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:DeferredFrontEndLoadsAdditions.

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 ul and other — deferred front end loads additions?
Lincoln National (LNC) reported ul and other — deferred front end loads additions of $315M in Q1 2026.
How has Lincoln National's ul and other — deferred front end loads additions changed year-over-year?
Lincoln National's ul and other — deferred front end loads additions increased by 12.9% year-over-year, from $279M to $315M.
What is the long-term trend for Lincoln National's ul and other — deferred front end loads additions?
Over 3 years (2022 to 2025), Lincoln National's ul and other — deferred front end loads additions has grown at a 4.8% compound annual growth rate (CAGR), from $1.06B to $1.22B.
What does ul and other — deferred front end loads additions mean?
This represents the deferral of initial fees or charges collected from policyholders at the inception of a contract, which are recognized as revenue over the life of the policy. It reflects the accounting treatment of front-end loads to ensure revenue is matched with the services provided throughout the policy duration. This metric is useful for understanding the timing of revenue recognition and the underlying profitability of new business sales.