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Lincoln National LNC UL and Other — Interest credited

Other product segments

Fixed Annuities
$256M+21.9%
Variable Annuities
$230M+15.6%

Similar metrics at other companies

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EQHUL — Interest accrual
$15M+7.1%
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EQHUL — Interest credited to policyholders’ account balances
$53M-1.9%
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GLOther — Interest credited
$5.6M+3.0%
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HIGUniversal Life — Policyholder Account Balance, Interest Expense
$2M0.0%
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RGACorporate and Other — Interest credited
$44M-6.4%
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AMPUniversal Life Insurance — Interest credited
$11M-8.3%

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:InterestCreditedToPolicyholdersAccountBalances.

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 — interest credited?
Lincoln National (LNC) reported UL and other — interest credited of $357M in Q1 2026.
How has Lincoln National's UL and other — interest credited changed year-over-year?
Lincoln National's UL and other — interest credited increased by 0.3% year-over-year, from $356M to $357M.
What is the long-term trend for Lincoln National's UL and other — interest credited?
Over 3 years (2022 to 2025), Lincoln National's UL and other — interest credited has grown at a -1.2% compound annual growth rate (CAGR), from $1.49B to $1.44B.
What does UL and other — interest credited mean?
The total interest expense accrued and credited to policyholder account balances based on the contractual rates or performance of underlying assets. This represents a significant cost of funds for the insurance business.