# LINCOLN NATIONAL CORPORATION (LNC) FY2026 Q2 P&L / Income Statement

- Company: LINCOLN NATIONAL CORPORATION (LNC)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-07-30, accession number 0000059558-26-000060
- Page: https://plicit.ai/financials/lnc/fy2026-q2-income-statement
- Chart image: https://plicit.ai/charts/lnc-fy2026-q2-income-statement-sankey.png

## Chart details: Revenue by Product and Service

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.

## Chart details: Revenue by Business Segment

- Page: https://plicit.ai/financials/lnc/fy2026-q2-income-statement/revenue-by-business-segment
- Chart image: https://plicit.ai/charts/lnc-fy2026-q2-revenue-by-business-segment-sankey.png

Income statement for 2026-04-01 through 2026-06-30. View: Business segment. 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
- **Annuities**: 1,383,000,000 US dollars
- **Life Insurance**: 1,205,000,000 US dollars
- **Group Protection**: 1,574,000,000 US dollars
- **Retirement Plan Services**: 353,000,000 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)**: 4,515,000,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation.
- **Other Operations**: 27,000,000 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.