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

Revenue by Product and Service

2026-01-01 to 2026-06-30

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LINCOLN NATIONAL CORPORATION (LNC) FY2026 YTD Q2 P&L / Income StatementIncome statement for 2026-01-01 through 2026-06-30. View: Revenue categories. Revenue uses this breakdown; costs and expenses retain the consolidated categories.SOURCESREVENUEOPERATINGPRE-TAXNETInsurance premiumsNet investment incomeFee incomeRealized gain (loss)Other revenuesTotal revenuesOperating profit (calculated)Total expensesBenefitsInterest creditedMarket risk benefit (gain) lossInterest and debt expensePolicyholder liability remeasurement (gain) lossCommissions and other expensesIncome (loss) before taxesNet income (loss)Federal income tax expense (benefit)Operating profit (calculated)Operating profit(calculated)$1.40 BIncome (loss) before taxesIncome (loss)before taxes$1.40 BTotal revenuesTotal revenues$9.85 BNet income (loss)Net income (loss)$1.16 BInsurance premiumsInsurance premiums$3.39 BTotal expensesTotal expenses$8.45 BFederal income tax expense (benefit)Federal income taxexpense (benefit)$237.00 MNet investment incomeNet investment income$3.23 BBenefitsBenefits$3.98 BFee incomeFee income$2.78 BInterest creditedInterest credited$2.02 BMarket risk benefit (gain) lossMarket risk benefit (gain) loss−$473.00 MRealized gain (loss)Realized gain (loss)$60.00 MOther revenuesOther revenues$387.00 MInterest and debt expenseInterest and debt expense$164.00 MPolicyholder liability remeasurement (gain) lossPolicyholder liabilityremeasurement (gain) loss−$100.00 MCommissions and other expensesCommissions and other expenses$2.86 B
Chart details

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

Income statement for 2026-01-01 through 2026-06-30. View: Revenue categories. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

Total revenues
9,848,000,000 US dollars
Total expenses
8,451,000,000 US dollars
Operating profit (calculated)
1,397,000,000 US dollars
Other income (expense), net (calculated)
0 US dollars
Income (loss) before taxes
1,397,000,000 US dollars
Federal income tax expense (benefit)
237,000,000 US dollars
Net income (loss)
1,160,000,000 US dollars
Insurance premiums
3,388,000,000 US dollars
Fee income
2,783,000,000 US dollars
Net investment income
3,230,000,000 US dollars
Realized gain (loss)
60,000,000 US dollars
Other revenues
387,000,000 US dollars
Benefits
3,975,000,000 US dollars
Interest credited
2,023,000,000 US dollars
Market risk benefit (gain) loss
negative 473,000,000 US dollars
Policyholder liability remeasurement (gain) loss
negative 100,000,000 US dollars
Commissions and other expenses
2,862,000,000 US dollars
Interest and debt expense
164,000,000 US dollars

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.
LINCOLN NATIONAL CORPORATION (LNC) FY2026 YTD Q2 P&L / Income Statement Sankey chart, Product and service view
Free to share unchanged, with credit to Plicit.ai · CC BY-NC-ND 4.0Download PNG

Operating margin

14.2%

Operating profit / revenue

Cash conversion

−36.2%

Operating cash / net income, same period

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