LINCOLN NATIONAL CORPORATION (LNC) FY2026 YTD Q2 Statement of Cash Flows
2026-01-01 to 2026-06-30
Statement of Cash Flows
2026-01-01 to 2026-06-30
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Chart details
LINCOLN NATIONAL CORPORATION cash flow reconciliation, Jan 1, 2026 through Jun 30, 2026
Cash flows for Jan 1, 2026 through Jun 30, 2026. Cash basis: Cash, cash equivalents, and restricted cash. Beginning cash: Dec 31, 2025. Ending cash: Jun 30, 2026. Beginning and ending cash are dated balances. Positive cash flows add cash; negative cash flows reduce it.
- Beginning cash on Dec 31, 2025
- 9,502,000,000 US dollars. Beginning cash: Cash, cash equivalents, and restricted cash
- Operating activities
- negative 420,000,000 US dollars. Net cash used.
- Net income (loss)
- 1,160,000,000 US dollars
- Realized (gain) loss
- negative 60,000,000 US dollars
- Market risk benefit (gain) loss
- negative 473,000,000 US dollars
- Sales and maturities (purchases) of trading securities, net
- 128,000,000 US dollars
- Early extinguishment of debt (gain) loss
- 0 US dollars
- Deferred acquisition costs, value of business acquired, deferred ales inducements and deferred front-end loads
- 386,000,000 US dollars
- Accrued investment income
- negative 47,000,000 US dollars
- Insurance liabilities and reinsurance-related balances
- negative 1,259,000,000 US dollars
- Accrued expenses
- negative 174,000,000 US dollars
- Federal income tax accruals
- 221,000,000 US dollars
- Other
- negative 302,000,000 US dollars
- Investing activities
- negative 876,000,000 US dollars. Net cash used.
- Purchases of available-for-sale securities and equity securities
- negative 9,401,000,000 US dollars
- Sales and maturities of available-for-sale securities and equity securities
- 7,483,000,000 US dollars
- Purchases of other investments
- negative 918,000,000 US dollars
- Sales and repayments of other investments
- 536,000,000 US dollars
- Issuance of mortgage loans on real estate
- negative 2,834,000,000 US dollars
- Repayment and maturities of mortgage loans on real estate
- 1,647,000,000 US dollars
- Repayment (issuance) of policy loans, net
- 30,000,000 US dollars
- Net change in collateral on investments, certain derivatives and related settlements
- 2,684,000,000 US dollars
- Other
- negative 103,000,000 US dollars
- Financing activities
- 1,959,000,000 US dollars. Net cash provided.
- Payment of long-term debt, including current maturities
- negative 150,000,000 US dollars
- Issuance of long-term debt, net of issuance costs
- 744,000,000 US dollars
- Payment related to early extinguishment of debt
- 0 US dollars
- Payment related to sale-leaseback transactions
- negative 2,000,000 US dollars
- Proceeds from certain financing arrangements
- 0 US dollars
- Payment related to certain financing arrangements
- negative 75,000,000 US dollars
- Deposits
- 9,695,000,000 US dollars
- Withdrawals
- negative 7,023,000,000 US dollars
- Transfers from (to) separate accounts, net
- negative 985,000,000 US dollars
- Issuance of common stock
- 0 US dollars
- Common stock issued for benefit plans
- negative 27,000,000 US dollars
- Dividends paid to preferred stockholders
- negative 46,000,000 US dollars
- Dividends paid to common stockholders
- negative 172,000,000 US dollars
- Operating adjustment reconciliation
- 2,315,000,000 US dollars. Intermediate calculation joining the operating reconciliation branches. Its gross amount includes any portion of net income routed through this junction. It is not an additional cash source or use.
- financing gross reconciliation
- 10,439,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- investing gross reconciliation
- 13,256,000,000 US dollars. Gross amount at the activity's junction before offsetting its receipts and deductions. It is not an additional cash source or use.
- Exchange-rate effect
- 0 US dollars
- Ending cash on Jun 30, 2026
- 10,165,000,000 US dollars. Ending cash: Cash, cash equivalents, and restricted cash
- Cash sources and uses
- 11,461,000,000 US dollars. Opening cash plus net sources, equal to net uses plus ending cash.
- Net cash change
- 663,000,000 US dollars. Ending cash minus beginning cash.
- Cash flow / Net income
- −0.36×. Operating cash flow divided by reconciliation net income for the same period. Black from 0.90× through 1.10×; green above 1.10×; red below 0.90×. Color uses the unrounded ratio.
Chart connections
- Beginning cash plus operating, investing and financing cash flows plus the exchange-rate effect equals ending cash. Negative amounts reduce cash.
- Financing contributions meet at a reconciliation junction before connecting to the net cash total.
- Investing contributions meet at a reconciliation junction before connecting to the net cash total.
- Operating reconciliation adjustments are not all independent cash receipts.
- Net income or operating cash is negative. The full signed reconciliation is retained: losses remain deductions, and any negative operating-cash total enters the junction from the cash pool. No positive direct-income connection is implied.
- Each activity has one net cash bar connected to the shared cash pool. Positive activity totals enter the pool; negative activity totals leave the pool to fund that activity's net payments. The central pool does not assign a particular funding source to a particular payment.
- The intermediate calculation bars include both sides of the displayed activity breakdowns; they are not additional cash flows.
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