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Lincoln National LNC Deferred Front End Loads Amortization Expense Other Amortization Net Of Interest

Discontinued — last reported Q1 '26

Deferred Front End Loads Amortization Expense Other Amortization Net Of Interest at other companies

Granite Point Mortgage Trust logo
Granite Point Mortgage TrustGPMT
$1.66M-13.3%
Fidelity National Financial logo
Fidelity National FinancialFNF
$2M0.0%
Western Alliance Bancorporation logo
Western Alliance BancorporationWAL
$17.6M-10.2%
Regal Rexnord logo
Regal RexnordRRX
$86.6M+0.1%
Cincinnati Financial logo
Cincinnati FinancialCINF
$0
Seven Hills Realty Trust logo
Seven Hills Realty TrustSEVN
$546K+6.4%

Segments

By segment

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UL and Other$95M-3.1%

By product

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Variable Annuities$6M0.0%

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:DeferredFrontEndLoadsAmortizationExpenseOtherAmortizationNetOfInterest.

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 deferred front end loads amortization expense other amortization net of interest?
Lincoln National (LNC) reported deferred front end loads amortization expense other amortization net of interest of $101M in Q1 2026.
How has Lincoln National's deferred front end loads amortization expense other amortization net of interest changed year-over-year?
Lincoln National's deferred front end loads amortization expense other amortization net of interest decreased by 2.9% year-over-year, from $104M to $101M.
What is the long-term trend for Lincoln National's deferred front end loads amortization expense other amortization net of interest?
Over 4 years (2021 to 2025), Lincoln National's deferred front end loads amortization expense other amortization net of interest has grown at a 15.1% compound annual growth rate (CAGR), from $220M to $386M.
What does deferred front end loads amortization expense other amortization net of interest mean?
The amortization of deferred front-end loads, representing the recognition of fees collected at the inception of a contract that are deferred and recognized as revenue over the life of the policy. This aligns revenue recognition with the service period provided to the policyholder.