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

- Company: LINCOLN NATIONAL CORPORATION (LNC)
- Period: 2026-01-01 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-ytd-q2-income-statement
- Chart image: https://plicit.ai/charts/lnc-fy2026-ytd-q2-income-statement-sankey.png

## Chart details: Revenue by Product and Service

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.

## Chart details: Revenue by Business Segment

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

Income statement for 2026-01-01 through 2026-06-30. View: Business segment. 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
- **Annuities**: 2,957,000,000 US dollars
- **Life Insurance**: 2,991,000,000 US dollars
- **Group Protection**: 3,128,000,000 US dollars
- **Retirement Plan Services**: 697,000,000 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
- **Revenue before reconciliation (calculated)**: 9,773,000,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation.
- **Other Operations**: 75,000,000 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.