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LNCLincoln National Corporation
$41.08$7.9B
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  4. Financial Ratios

Lincoln National Corporation (LNC) Financial Ratios

Latest Ratios: P/E Ratio 7.0x · EV/EBITDA 3.1x · ROE 12.3%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

LNC Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$7.9B$8.3B$5.5B$4.6B$5.3B$12.9B$9.8B$11.9B$11.3B$17.4B$15.7B
Enterprise Value$4.8B$5.2B$6.1B$7.3B$8.6B$17.1B$14.7B$15.7B$14.8B$21.1B$18.3B
P/E Ratio →7.037.631.72—3.959.1919.5813.476.878.3413.17
P/S Ratio0.430.450.310.390.280.730.560.690.691.221.18
P/B Ratio0.700.760.670.661.040.640.430.610.791.001.08
P/FCF————1.47—18.32—5.8022.0712.34
P/OCF————1.47—18.32—5.8022.0712.34

P/E links to full P/E history page with 30-year chart

LNC EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—0.290.340.630.450.970.840.910.901.481.37
EV / EBITDA3.063.331.47—4.803.6432.0316.657.7918.6112.53
EV / EBIT3.583.331.39—4.283.4820.8412.636.7615.2610.24
EV / FCF————2.38—27.59—7.6026.7814.40

LNC Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin57.3%57.3%25.5%0.4%12.9%22.2%19.7%23.8%28.6%31.1%28.6%
Operating Margin7.3%7.3%22.4%-9.8%9.1%26.4%2.4%5.3%11.5%7.9%10.9%
Net Profit Margin6.5%6.5%18.2%-6.4%7.2%21.5%2.8%5.1%10.0%14.6%8.9%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE12.3%12.3%43.2%-12.5%10.7%17.6%2.4%5.2%10.4%13.1%8.5%
ROA0.3%0.3%0.9%-0.2%0.4%1.0%0.1%0.3%0.6%0.8%0.5%
ROIC12.0%12.0%32.7%-9.5%7.9%13.4%1.2%3.3%7.3%4.4%6.6%
ROCE0.4%0.4%1.3%-0.5%0.6%1.2%0.1%0.5%8.9%5.4%7.5%

LNC Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.590.590.770.891.300.330.290.320.410.310.37
Debt / EBITDA4.114.111.54—3.711.4514.476.743.084.713.66
Net Debt / Equity—-0.280.070.400.640.210.220.190.240.210.18
Net Debt / EBITDA-1.96-1.960.13—1.840.8910.764.031.843.281.79
Debt / FCF————0.91—9.27—1.804.722.06
Interest Coverage6.896.8912.97-2.477.1018.202.493.827.355.475.40

Net cash position: cash ($9.5B) exceeds total debt ($6.4B)

LNC Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio0.470.473.220.911.0510.64—417.910.430.450.46
Quick Ratio0.470.473.220.911.0510.64—441.200.430.450.46
Cash Ratio0.290.291.550.700.888.71—359.210.350.370.38
Asset Turnover—0.040.050.030.060.040.050.050.060.050.05
Inventory Turnover———————————
Days Sales Outstanding———————————

LNC Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield4.3%3.9%5.6%6.7%5.8%2.5%3.2%2.5%2.6%1.5%1.5%
Payout Ratio27.6%27.6%9.4%—22.8%8.4%62.3%34.2%17.6%12.6%20.0%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield14.2%13.1%58.1%—25.3%10.9%5.1%7.4%14.6%12.0%7.6%
FCF Yield————68.0%—5.5%—17.2%4.5%8.1%
Buyback Yield0.0%0.0%0.0%0.0%10.4%8.6%2.8%4.6%8.0%4.2%5.6%
Total Shareholder Yield4.3%3.9%5.6%6.7%16.2%11.0%6.0%7.2%10.6%5.7%7.1%
Shares Outstanding—$186M$174M$170M$173M$189M$194M$202M$220M$226M$237M

Key Metrics

Growth RegimeMixed
ProfitabilityStrained
Balance SheetAdequate
Cash FlowStable
Top Statement Risk

Reserve adequacy uncertainty

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Deep Discount Reflects Distress

LNC trades at 0.80x book and 6.0x forward earnings, per latest data, a steep discount to peers like MetLife at 2.3x book, implying the market prices in persistent reserve risk.

The P/B of 0.80 is roughly one-third of MetLife's 2.30 and well below Prudential's 1.19, suggesting investors are applying a distressed lens. This discount implies the market expects ROE to remain below cost of equity, or that book value may be overstated due to potential reserve shortfalls. The forward P/E of 6.04 is also the lowest in the peer set, reinforcing skepticism about earnings quality. If reserve adequacy concerns prove unfounded, the valuation could re-rate significantly, but the market's caution appears justified given historical charges.

Combined Ratio Volatility Persists

LNC's combined ratio swung from 58.7% in 2024Q4 to 120.1% in 2025Q1, per financial statements, with 2026Q1 at 104.6%, indicating underwriting instability and reliance on reserve releases.

The extreme quarterly swings—from 58.7% to 120.1%—are not typical of a stable underwriter and suggest that reserve adjustments, rather than core loss experience, are driving reported results. The 2026Q1 combined ratio of 104.6% indicates an underwriting loss, while the 2025Q4 figure of 81.4% was flattered by favorable prior-year development. Investors should monitor the loss ratio ex-reserve development to gauge true underwriting profitability, as the current volatility obscures the underlying trend.

ROE Recovery Masked by Noise

ROE rebounded to 12.4% in 2026Q2 from -1.6% in 2026Q1, per reported data, but the quarterly swings from -8.8% to 19.5% suggest earnings are heavily influenced by non-operating items.

The 12.4% ROE in 2026Q2 is respectable and above the peer average, but the path there has been erratic, with negative ROE in three of the last eight quarters. This volatility likely stems from DAC unlocking, LDTI adjustments, and reserve releases, which can distort net income. The underlying profitability of the core insurance operations may be more stable, but the reported figures make it difficult to assess. Investors should adjust for these non-cash items to derive a normalized ROE, which may be lower than the headline suggests.

Expense Ratio Inconsistent

LNC's expense ratio ranged from -44.5% to 66.8% over the past year, per financial statements, with 2026Q2 at 63.8%, indicating that commission and DAC amortization patterns are highly variable.

The negative expense ratios in some quarters (e.g., -44.5% in 2024Q1) are likely due to DAC unlocking or other accounting adjustments, not genuine efficiency gains. The 2026Q2 expense ratio of 63.8% is elevated compared to the 42.3% in 2025Q4, suggesting that the company's cost structure may be less competitive than peers like Globe Life, which reports net margins above 19%. The independent distribution model may reduce fixed costs, but the variable commission structure appears to create volatility in reported expenses.

Leverage Metrics Understated

LNC's debt-to-equity is reported at 0.60, per latest data, but this appears understated given the company's capital-intensive life insurance operations and historical reserve charges.

The reported D/E of 0.60 is lower than peers like Prudential (0.65) and MetLife (0.70), but this may reflect a data nuance or the sale of the wealth management business. More importantly, the premium-to-surplus ratio, a key underwriting leverage metric, is not disclosed in the provided data, limiting analysis. Given the company's need to rebuild RBC after reserve strengthening, investors should monitor statutory capital ratios, which are not visible in GAAP financials. The low D/E may provide some cushion, but the true leverage is in the insurance liabilities.

Combined Ratio Misleads

The combined ratio is often misapplied to life insurers like LNC, as it ignores reserve development and investment income, per industry practice, and can swing wildly due to DAC unlocking.

For a life insurer, the combined ratio is less meaningful than for P&C companies because life insurance profitability depends heavily on investment spreads and long-term mortality assumptions. LNC's combined ratio has ranged from 58.7% to 120.1% in the past year, but this volatility is largely driven by reserve adjustments and DAC amortization, not core underwriting. A more appropriate metric is the operating return on equity, which excludes realized/unrealized investment gains and reserve releases. Investors should focus on normalized earnings power and the adequacy of reserves, rather than the combined ratio, to assess LNC's true financial health.

Download Financial Ratios Data

Includes 30+ ratios · 30 years · Updated daily

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LNC — Frequently Asked Questions

Quick answers to the most common questions about buying LNC stock.

What is Lincoln National Corporation's P/E ratio?

Lincoln National Corporation's current P/E ratio is 7.0x. The historical average is 16.2x. This places it at the 14th percentile of its historical range.

What is Lincoln National Corporation's EV/EBITDA?

Lincoln National Corporation's current EV/EBITDA is 3.1x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 9.7x.

What is Lincoln National Corporation's ROE?

Lincoln National Corporation's return on equity (ROE) is 12.3%. The historical average is 9.2%.

Is LNC stock overvalued?

Based on historical data, Lincoln National Corporation is trading at a P/E of 7.0x. This is at the 14th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Lincoln National Corporation's dividend yield?

Lincoln National Corporation's current dividend yield is 4.25% with a payout ratio of 27.6%.

What are Lincoln National Corporation's profit margins?

Lincoln National Corporation has 57.3% gross margin and 7.3% operating margin.

How much debt does Lincoln National Corporation have?

Lincoln National Corporation's Debt/EBITDA ratio is 4.1x, indicating high leverage. A ratio above 4x may signal elevated financial risk.