Lincoln National (LNC) Change in Accured Expenses (2016 - 2026)
Lincoln National's (LNC) quarterly Change in Accured Expenses came in at -$76.0 million in Q2 2026, down 207.04% YoY from $71.0 million in Q2 2025, and up 22.45% on a QoQ basis from -$98.0 million in Q1 2026.
Lincoln National (LNC) Change in Accured Expenses (2016 - 2026) Analysis & Trends
Lincoln National (LNC) has 11 years of Change in Accured Expenses data on file, last reported at -$76.0 million in Q2 2026.
- Quarterly Change in Accured Expenses fell 207.04% year-over-year to -$76.0 million in Q2 2026, while the trailing twelve-month figure through Jun 2026 was $69.0 million (up 309.09% YoY) and the FY2023 annual result came in at $109.0 million, up 219.78% from the prior year.
- Change in Accured Expenses advanced to -$76.0 million in Q2 2026, from -$98.0 million in the prior quarter.
- In the past five years, Change in Accured Expenses ranged from a high of $316.0 million in Q4 2022 to a low of -$262.0 million in Q1 2022.
- A 5-year average of -$3.6 million and a median of $1.0 million in 2022 frame the typical range for Change in Accured Expenses.
- Annual changes were most pronounced in 2022 — Change in Accured Expenses tumbled 555.0% — and 2025, when it soared 405.88%.
- Tracing LNC's Change in Accured Expenses over 5 years: stood at $316.0 million in 2022, then sank by 59.49% to $128.0 million in 2023, then sank by 73.44% to $34.0 million in 2024, then soared by 405.88% to $172.0 million in 2025, then tumbled by 144.19% to -$76.0 million in 2026.
- The last three Change in Accured Expenses figures came in at -$76.0 million (Q2 2026), -$98.0 million (Q1 2026), and $172.0 million (Q3 2025), per Business Quant data.
Peer Comparison
| # | Company | Market Cap | Enterprise Value | Gross Profit (Qtr) | Change in Accured Expenses (Qtr) |
|---|---|---|---|---|---|
| 1 | Manulife Financial | 70.91 Bn | 51.00 Bn | - | -110.61 Mn |
| 2 | Metlife | 60.57 Bn | 33.25 Bn | 7.82 Bn | - |
| 3 | Aflac | 58.53 Bn | -44.47 Bn | 2.27 Bn | - |
| 4 | Prudential | 36.24 Bn | 27.92 Bn | - | - |
| 5 | Unum | 13.96 Bn | 4.41 Bn | 1.38 Bn | 20.20 Mn |
| 6 | Primerica | 9.20 Bn | 8.57 Bn | 717.74 Mn | - |
| 7 | Jackson Financial | 9.15 Bn | 3.17 Bn | - | - |
| 8 | Lincoln National | 8.14 Bn | -3.54 Bn | 2.62 Bn | -76.00 Mn |
| 9 | Genworth Financial | 3.77 Bn | 1.78 Bn | 668.00 Mn | 16.00 Mn |
| 10 | Brighthouse Financial | 3.00 Bn | -5.06 Bn | 1.03 Bn | - |
Historic Data
Download Data| Date | Value |
|---|---|
| Jun 30, 2026 | -76.00 Mn |
| Jun 30, 2026 | -76.00 Mn |
| 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 |