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Lincoln National LNC Provision for Credit Losses

Provision for Credit Losses at other companies

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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$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:FinancingReceivableExcludingAccruedInterestCreditLossExpenseReversal.

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 provision for credit losses?
Lincoln National (LNC) reported provision for credit losses of -$2M in Q1 2026.
How has Lincoln National's provision for credit losses changed year-over-year?
Lincoln National's provision for credit losses decreased by 300.0% year-over-year, from $1M to -$2M.
What is the long-term trend for Lincoln National's provision for credit losses?
Over 3 years (2022 to 2025), Lincoln National's provision for credit losses has grown at a 131.0% compound annual growth rate (CAGR), from $3M to $37M.
What does provision for credit losses mean?
Expense recognized to build or adjust allowances for expected credit losses on loans, receivables, and other financial assets, based on forward-looking CECL methodology.