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Lincoln National LNC Deferred compensation mark-to-market adjustment, before tax

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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$8.93B+19.5%
Enterprise value$7.96B+30.5%
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 lnc:OtherNonOperatingAdjustmentsDeferredCompensationMarkToMarketAdjustmentBeforeTax.

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

(8) Includes deferred compensation mark-to-market adjustment of $18 million.

Item 1. Financial Statements

FAQ

What is Lincoln National's deferred compensation mark-to-market adjustment, before tax?
Lincoln National (LNC) reported deferred compensation mark-to-market adjustment, before tax of $18M in Q1 2026.
How has Lincoln National's deferred compensation mark-to-market adjustment, before tax changed year-over-year?
Lincoln National's deferred compensation mark-to-market adjustment, before tax increased by 300.0% year-over-year, from -$9M to $18M.
What is the long-term trend for Lincoln National's deferred compensation mark-to-market adjustment, before tax?
Over 3 years (2022 to 2025), Lincoln National's deferred compensation mark-to-market adjustment, before tax has grown at a -5.6% compound annual growth rate (CAGR), from $38M to -$32M.
What does deferred compensation mark-to-market adjustment, before tax mean?
Reflects the mark-to-market adjustments on deferred compensation liabilities, which are often tied to the performance of underlying investment assets. This metric highlights the impact of market volatility on the company's compensation-related obligations.

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