LNCMEDIUM SIGNALFINANCIAL10-K

Lincoln National completed its wealth management business divestiture while experiencing significant earnings decline and cash flow improvement, accompanied by a notable increase in outstanding shares.

The 64% decline in net income suggests challenging operating conditions or one-time impacts, though this is partially offset by the substantial improvement in operating cash flow from -$2.0B to -$167M. The 11.5% increase in outstanding shares (170M to 190M) indicates potential dilution from equity raises or other corporate actions that investors should monitor.

Comparing 2026-02-19 vs 2025-02-21View on EDGAR →
FINANCIAL ANALYSIS

LNC shows mixed financial signals with net income falling sharply by 64% to $1.2B while operating cash flow improved dramatically by 92% to -$167M, suggesting better liquidity management despite earnings pressure. The balance sheet strengthened with stockholders' equity rising 32% to $10.9B, though cash declined 40% to $1.6B, likely reflecting the completed wealth management divestiture and potential capital deployment. Overall, the financial picture suggests a company in transition following asset sales, with improved cash management but facing near-term earnings headwinds.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
+91.7%
-$2.0B-$167.0M

Operating cash flow surged 91.7% — exceptional cash generation, highest quality earnings signal.

Net Income
P&L
-64.1%
$3.3B$1.2B

Net income declined 64.1% — review whether driven by operations, interest costs, or non-recurring items.

Cash & Equivalents
Balance Sheet
-40.2%
$2.7B$1.6B

Cash declined 40.2% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Stockholders Equity
Balance Sheet
+31.9%
$8.3B$10.9B

Equity base grew 31.9% — retained earnings accumulation or equity issuance strengthening the balance sheet.

LANGUAGE CHANGES
NEW — 2026-02-19
PRIOR — 2025-02-21
ADDED
This excludes shares of common stock held by each executive officer and director and each entity that owned 10% or more of the outstanding common stock as such persons may be deemed to be affiliates.
As of February 12, 2026, 190,090,406 shares of common stock of the registrant were outstanding.
Business 1 Overview 1 Business Segments and Other Operations 2 Annuities 2 Life Insurance 5 Group Protection 7 Retirement Plan Services 9 Other Operations 10 Reinsurance 10 Investments 11 Financial Strength Ratings 11 Regulatory 12 Human Capital Management 20 Available Information 21 Item 1A.
Exhibits and Financial Statement Schedules 227 Index to Exhibits 229 Signatures 237 Index to Financial Statement Schedules FS-1 Table of Con t ents PART I The Business section and other parts of this Form 10-K contain forward-looking statements that involve inherent risks and uncertainties.
As of December 31, 2025, LFD had approximately 450 internal and external wholesalers (including sales and relationship managers).
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REMOVED
Shares of common stock held by each executive officer and director and each entity that owns 10% or more of the outstanding common stock have been excluded in that such persons may be deemed to be affiliates.
As of February 13, 2025, 170,403,822 shares of common stock of the registrant were outstanding.
Business 1 Overview 1 Business Segments and Other Operations 2 Annuities 2 Life Insurance 4 Group Protection 7 Retirement Plan Services 8 Other Operations 10 Reinsurance 10 Investments 11 Financial Strength Ratings 11 Regulatory 12 Human Capital Management 19 Available Information 20 Item 1A.
As of December 31, 2024, LFD had approximately 440 internal and external wholesalers (including sales and relationship managers).
See Sale of Wealth Management Business below for more information.
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