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LNCLincoln National Corporation
$39.19$7.5B
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  4. Financial Ratios

Lincoln National Corporation (LNC) Financial Ratios

Latest Ratios: P/E Ratio 6.7x · EV/EBITDA 2.8x · 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$7.5B$8.3B$5.5B$4.6B$5.3B$12.9B$9.8B$11.9B$11.3B$17.4B$15.7B
Enterprise Value$4.4B$5.2B$6.1B$7.3B$8.4B$16.9B$14.7B$15.7B$14.8B$21.1B$18.3B
P/E Ratio →6.717.631.72—3.959.1919.5813.476.878.3413.17
P/S Ratio0.410.450.310.390.280.730.560.690.691.221.18
P/B Ratio0.670.760.670.661.040.640.430.610.791.001.08
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—0.290.340.630.440.960.840.910.901.481.37
EV / EBITDA2.833.331.47—4.703.6132.0316.657.7918.6112.53
EV / EBIT3.313.331.39—4.193.4420.8412.636.7615.2610.24
EV / FCF————2.33—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%1.1%-0.3%0.5%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—3.711.4114.476.743.084.713.66
Net Debt / Equity—-0.280.070.400.610.200.220.190.240.210.18
Net Debt / EBITDA-1.96-1.960.13—1.740.8610.764.031.843.281.79
Debt / FCF————0.86—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 Ratio0.470.473.22—163.95474.11—417.910.430.450.46
Quick Ratio0.470.473.22—173.96498.82—441.200.430.450.46
Cash Ratio0.290.291.55—137.44404.53—359.210.350.370.38
Asset Turnover—0.040.050.030.060.050.050.050.060.050.05
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 Yield4.5%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 Yield14.9%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 Yield4.5%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 SheetVulnerable
Cash FlowMixed
Top Statement Risk

Legacy reserve adequacy concerns

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q1)

Deep Discount Reflects Structural Skepticism

As reported in recent financial statements, LNC trades at a P/B of 0.63, a significant discount to peers like MetLife and Prudential, which suggests that the market is pricing in substantial uncertainty regarding the long-term adequacy of the company's legacy insurance reserves and overall capital stability.

The current valuation multiple appears to reflect a market consensus that views LNC as a distressed entity rather than a standard life insurer. This discount warrants further investigation, as it implies that investors are heavily discounting the book value to account for potential future reserve charges that could erode the capital base.

Underwriting Volatility Impairs Profitability Trajectory

Based on reported figures, LNC's combined ratio has exhibited extreme instability, swinging from a low of 3.2% in 2023Q4 to a peak of 120.1% in 2025Q1, which highlights the persistent difficulty in maintaining consistent underwriting profitability across its core life and annuity product segments.

The erratic nature of the combined ratio suggests that the company's underwriting results are frequently distorted by non-recurring actuarial adjustments and reserve strengthening. This volatility makes it difficult to ascertain the true underlying margin profile, as the expense and loss ratios appear disconnected from standard operational performance.

Capital Cushion Under Regulatory Scrutiny

According to recent SEC filings, the company's high leverage profile, evidenced by its complex liability structure, indicates that its capital base remains vulnerable to market shocks, necessitating a cautious approach to assessing its long-term capacity to absorb further underwriting losses or adverse mortality trends.

The reliance on a thin equity base relative to total liabilities suggests that LNC's financial flexibility is constrained by the need to maintain regulatory capital ratios. Investors should monitor the impact of the recent wealth management divestiture on the company's ability to stabilize its balance sheet and improve its risk-based capital position.

Misleading Reliance on Headline Earnings

As indicated by the divergence between net income and operating cash flow, the P/E ratio is a fundamentally misapplied metric for LNC, as it obscures the non-cash volatility inherent in DAC unlocking and the frequent, lumpy reserve adjustments that distort the company's true economic earnings.

Relying on P/E ratios in this context is dangerous because it ignores the underlying cash-generating capacity of the insurance blocks. A more appropriate focus for analysts would be the trend in book value excluding AOCI, which provides a clearer picture of the company's net worth without the noise of accounting-driven earnings volatility.

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 6.7x. The historical average is 16.2x. This places it at the 11th percentile of its historical range.

What is Lincoln National Corporation's EV/EBITDA?

Lincoln National Corporation's current EV/EBITDA is 2.8x. 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 6.7x. This is at the 11th 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 4.46% 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.