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Lincoln National LNC Debt Securities, Available-For-Sale, Credit Loss Expense (Reversal), Not Previously Recorded

Debt Securities, Available-For-Sale, Credit Loss Expense (Reversal), Not Previously Recorded at other companies

Jackson Financial logo
Jackson FinancialJXN
$8M
Two Harbors Investment Corporation logo
Two Harbors Investment CorporationTWO
$15K-84.0%
Two Harbors Investment Corporation logo
Two Harbors Investment CorporationTWO
$15K-84.0%
Granite Point Mortgage Trust logo
Granite Point Mortgage TrustGPMT
-$216K-106%
Snap-on logo
Snap-onSNA
$18.8M-1.6%
Jackson Financial logo
Jackson FinancialJXN
$18M

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:DebtSecuritiesAvailableForSaleCreditLossExpenseReversalNotPreviouslyRecorded.

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 debt securities, available-for-sale, credit loss expense (reversal), not previously recorded?
Lincoln National (LNC) reported debt securities, available-for-sale, credit loss expense (reversal), not previously recorded of $24M in Q1 2026.
How has Lincoln National's debt securities, available-for-sale, credit loss expense (reversal), not previously recorded changed year-over-year?
Lincoln National's debt securities, available-for-sale, credit loss expense (reversal), not previously recorded decreased by 14.3% year-over-year, from $28M to $24M.
What is the long-term trend for Lincoln National's debt securities, available-for-sale, credit loss expense (reversal), not previously recorded?
Over 4 years (2021 to 2025), Lincoln National's debt securities, available-for-sale, credit loss expense (reversal), not previously recorded has grown at a 68.7% compound annual growth rate (CAGR), from $11M to $89M.
What does debt securities, available-for-sale, credit loss expense (reversal), not previously recorded mean?
Measures the expense or reversal related to credit losses on available-for-sale debt securities that were not previously recorded. It serves as a direct measure of credit deterioration within the fixed-income investment portfolio.