LINCOLN NATIONAL CORPORATION (LNC) FY2026 Q2 P&L / Income Statement
2026-04-01 to 2026-06-30
Revenue by Product and Service
2026-04-01 to 2026-06-30
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LINCOLN NATIONAL CORPORATION (LNC) FY2026 Q2 P&L / Income Statement
Income statement for 2026-04-01 through 2026-06-30. View: Revenue categories. Revenue uses this breakdown; costs and expenses retain the consolidated categories.
- Total revenues
- 4,542,000,000 US dollars
- Total expenses
- 2,899,000,000 US dollars
- Operating profit (calculated)
- 1,643,000,000 US dollars
- Other income (expense), net (calculated)
- 0 US dollars
- Income (loss) before taxes
- 1,643,000,000 US dollars
- Federal income tax expense (benefit)
- 311,000,000 US dollars
- Net income (loss)
- 1,332,000,000 US dollars
- Insurance premiums
- 1,715,000,000 US dollars
- Fee income
- 1,406,000,000 US dollars
- Net investment income
- 1,625,000,000 US dollars
- Other revenues
- 202,000,000 US dollars
- Benefits
- 1,920,000,000 US dollars
- Interest credited
- 1,024,000,000 US dollars
- Market risk benefit (gain) loss
- negative 1,460,000,000 US dollars
- Policyholder liability remeasurement (gain) loss
- negative 54,000,000 US dollars
- Commissions and other expenses
- 1,387,000,000 US dollars
- Interest and debt expense
- 82,000,000 US dollars
- Revenue before reconciliation (calculated)
- 4,948,000,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation.
- Realized gain (loss)
- negative 406,000,000 US dollars. Reported reconciliation to consolidated revenue.
Chart connections
- Revenue minus operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.
- Reported revenue categories plus the separately reported signed reconciliation equals consolidated revenue.

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Operating margin
36.2%
Operating profit / revenue
Cash conversion
−41.9%
Operating cash / net income, same period
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