Lincoln National (LNC) Change in Accured Expenses (2016 - 2026)

Lincoln National (LNC) posted Change in Accured Expenses of -$98.0 million for Q1 2026, down 156.98% on a QoQ basis from $172.0 million in Q3 2025, and up 56.83% year-over-year from -$62.5 million in Q1 2025.

Lincoln National (LNC) Change in Accured Expenses (2016 - 2026) Analysis & Trends

Lincoln National's Change in Accured Expenses history runs 11 years deep, the most recent figure standing at -$98.0 million for Q1 2026.

  • Quarterly Change in Accured Expenses rose 56.83% year-over-year to -$98.0 million in Q1 2026, while the trailing twelve-month figure through Mar 2026 was -$82.0 million (up 43.45% YoY) and the FY2023 annual result came in at $109.0 million, up 219.78% from the prior year.
  • Change in Accured Expenses was -$98.0 million for Q1 2026 at Lincoln National, down from $172.0 million in the prior quarter.
  • Across five years, Change in Accured Expenses topped out at $316.0 million in Q4 2022 and bottomed at -$262.0 million in Q1 2022.
  • A 5-year average of $1.2 million and a median of $34.0 million in 2024 frame the typical range for Change in Accured Expenses.
  • Annual changes were most pronounced in 2022 — Change in Accured Expenses slumped 555.0% — and 2025, when it soared 405.88%.
  • Lincoln National's Change in Accured Expenses stood at $316.0 million in 2022, then tumbled by 59.49% to $128.0 million in 2023, then tumbled by 73.44% to $34.0 million in 2024, then surged by 405.88% to $172.0 million in 2025, then slumped by 156.98% to -$98.0 million in 2026.
  • Business Quant data shows LNC's Change in Accured Expenses at -$98.0 million in Q1 2026, $172.0 million in Q3 2025, and $71.0 million in Q2 2025.

Peer Comparison

# Company Market Cap Enterprise Value Gross Profit (Qtr) Change in Accured Expenses (Qtr)
1 Prudential 75.05 Bn 67.97 Bn - -
2 Aflac 63.80 Bn 58.14 Bn 2.51 Bn -
3 Metlife 60.34 Bn 44.39 Bn 256.00 Mn -
4 Manulife Financial 52.65 Bn 53.78 Bn - -
5 Unum 14.19 Bn 4.23 Bn 1.40 Bn -69.30 Mn
6 Primerica 9.76 Bn 9.08 Bn 770.81 Mn -
7 Jackson Financial 8.17 Bn 3.03 Bn - -
8 Lincoln National 7.81 Bn -1.09 Bn 3.25 Bn -98.00 Mn
9 F&G Annuities & Life 3.87 Bn 1.67 Bn 1.15 Bn -
10 Genworth Financial 3.84 Bn 2.75 Bn 553.00 Mn -66.00 Mn

Historic Data

Download Data
DateValue
Mar 31, 2026 -98.00 Mn
Mar 31, 2026 -98.00 Mn
Sep 30, 2025 172.00 Mn
Sep 30, 2025 172.00 Mn
Jun 30, 2025 71.00 Mn
Jun 30, 2025 71.00 Mn
Mar 31, 2025 -227.00 Mn
Mar 31, 2025 -227.00 Mn
Sep 30, 2024 34.00 Mn
Sep 30, 2024 34.00 Mn
Jun 30, 2024 89.00 Mn
Jun 30, 2024 89.00 Mn
Mar 31, 2024 -41.00 Mn
Mar 31, 2024 -41.00 Mn
Dec 31, 2023 128.00 Mn
Dec 31, 2023 128.00 Mn
Sep 30, 2023 49.00 Mn
Sep 30, 2023 49.00 Mn
Jun 30, 2023 75.00 Mn
Jun 30, 2023 75.00 Mn