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Unum UNM Liability for Future Policy Benefit, Remeasurement Gain (Loss)

Liability for Future Policy Benefit, Remeasurement Gain (Loss) at other companies

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Segments

By segment

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Closed Block-$40.2M+11.8%
Unum US$29.1M+55.6%
Colonial Life$8M+186%
Unum International-$6.9M+2.8%
Corporate$0

Other financials

Income statement

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Revenue$3.4B+0.3%
Operating income$501.8M+2.4%
Net income$256.9M-23.5%
EPS (diluted)$1.61-16.1%

Balance sheet

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Cash & equivalents$199.2M-83.3%
Total debt$3.8B+0.5%
Total equity$10.8B-4.5%
Total assets$63.5B+1.0%

Cash flow

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Operating cash flow$503.5M+44.7%
CapEx$29.2M+4.7%
Free cash flow$474.3M+48.2%

Valuation

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Market cap$14.1B+17.5%
Enterprise value$17.67B+21.4%
P/E20.1×+12.2×
P/S1.1×+0.1×

Profitability

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Net margin5.3%-6.5pp
FCF margin11.2%+1.4pp

Returns & leverage

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Return on equity6.4%-7.6pp
Debt / equity0.3×0.0×

Where this comes from

Reported directly by Unum in its filing.

Tagged under the XBRL concept us-gaap:LiabilityForFuturePolicyBenefitRemeasurementGainLoss.

The source filing: Unum’s 10-Q, filed July 29, 2026.

Filed
Jul 29, 2026, 4:25 PM EDT
Fiscal quarter
Q2 FY2026
Calendar quarter
Q2 2026
Accession
0000005513-26-000075
Line itemThree Months Ended June 30 / 2026Three Months Ended June 30 / 2025Six Months Ended June 30 / 2026Six Months Ended June 30 / 2025
Total Revenue3,370.03,361.46,725.26,453.0
Benefits and Expenses
Policy Benefits1,991.21,944.93,947.03,905.2
Policy Benefits - Remeasurement Loss (Gain)10.031.258.2(58.1)
Commissions364.3343.5732.8686.7
Interest and Debt Expense53.352.0106.4104.0
Deferral of Acquisition Costs(187.4)(174.9)(378.0)(347.5)
Amortization of Deferred Acquisition Costs135.4132.2269.6257.6

Item 1. Financial Statements (Unaudited):

FAQ

What is Unum's liability for future policy benefit, remeasurement gain (loss)?
Unum (UNM) reported liability for future policy benefit, remeasurement gain (loss) of -$10M in Q2 2026.
How has Unum's liability for future policy benefit, remeasurement gain (loss) changed year-over-year?
Unum's liability for future policy benefit, remeasurement gain (loss) increased by 67.9% year-over-year, from -$31.2M to -$10M.
What is the long-term trend for Unum's liability for future policy benefit, remeasurement gain (loss)?
Over 3 years (2021 to 2025), Unum's liability for future policy benefit, remeasurement gain (loss) has grown at a -7.8% compound annual growth rate (CAGR), from $559.9M to -$439.1M.
What does liability for future policy benefit, remeasurement gain (loss) mean?
This reflects the gain or loss resulting from the periodic remeasurement of liabilities for future policy benefits, often driven by changes in actuarial assumptions like discount rates or mortality tables. It captures the volatility inherent in long-duration insurance contracts.

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