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Lincoln National LNC UL and Other — Interest accretion rate

Other segment segments

Traditional Life
5%0.0%
Payout Annuities
4%0.0%
Group Protection
3.6%+5.9%

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Unum logo
UNMColonial Life — Interest accretion rate
4.4%0.0pp
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UNMClosed Block — Interest accretion rate
5.3%0.0pp
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UNMUnum International — Interest accretion rate
4.1%0.0pp

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$8.98B+20.1%
Enterprise value$8B+31.2%
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:LiabilityForFuturePolicyBenefitWeightedAverageInterestAccretionRate.

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 itemFor the Three Months Ended March 31, 2026For the Three Months Ended March 31, 2025
UL and Other
Interest accretion rate5.4%5.4%

Item 1. Financial Statements

FAQ

What is Lincoln National's UL and other — interest accretion rate?
Lincoln National (LNC) reported UL and other — interest accretion rate of 5.4% in Q1 2026.
How has Lincoln National's UL and other — interest accretion rate changed year-over-year?
Lincoln National's UL and other — interest accretion rate decreased by 0.0% year-over-year, from 5.4% to 5.4%.
What is the long-term trend for Lincoln National's UL and other — interest accretion rate?
Over 2 years (2023 to 2025), Lincoln National's UL and other — interest accretion rate has grown at a 3.6% compound annual growth rate (CAGR), from 20.3% to 21.8%.
What does UL and other — interest accretion rate mean?
The effective interest rate applied to the liability for future policy benefits to calculate the periodic accretion expense. This rate is a key indicator of the company's long-term cost of capital and the discount assumptions used to value its insurance obligations.

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