NYSE$LNC

Lincoln National Corp · Q1 2023 earnings

Q1 2023 earnings · · Investor relations

Briefing

Lincoln National reported a net loss due to unfavorable impacts from market risk benefits and hedge instrument fair value changes, while adjusted operating income remained relatively stable.

Lincoln National Group reported a net loss for Q1 2023, driven by unfavorable impacts from market risk benefits and hedge instrument fair value changes. However, the company is taking actions to rebuild capital and increase free cash flow, including a $28 billion block reinsurance transaction. Adjusted operating income remained relatively stable, and the company is focused on shifting to a more capital-efficient product mix.

  • Net loss available to common stockholders was $(5.37) per diluted share, impacted by market risk benefits.
  • Adjusted operating income available to common stockholders was $1.52 per diluted share.
  • Annuities deposits increased by 17% year-over-year, reaching $3.2 billion.
  • Group Protection operating margin was 5.6%, with a loss ratio of 75%.

Headline financials

Total Revenue

$3.81B

Previous: $4.69B-18.6%
EPS (adj)

$1.52

Previous: $1.66-8.4%
Free Cash Flow

-$881M

Previous: $104M-947.1%
Net Income

-$881M

Previous: $104M-947.1%
Operating Income

-$826M

Previous: $189M-537.0%
Gross Profit

$474M

Previous: $1.43B-66.7%
Cash & Equivalents

$3.77B

Previous: $1.96B+92.1%
Total Assets

$343B

Previous: $366B-6.2%

Revenue & EPS history

Lincoln National · Revenue · Quarterly

$3.81B

Q1 2023-18.6%vs Q1 2022
Beat estimate in 7 of 15 quarters(47%)
ActualEstimate

Revenue by segment

Lincoln National · $6.66B total across 4 segments · Q1 2023

  • Annuities
    $3.2B+959.6%
  • Retirement Plan Services
    $3.2B+5718.2%
  • Life Insurance
    $130M+124.1%
  • Group Protection
    $128M+412.2%

Forward guidance

Lincoln Financial anticipates earnings headwinds in 2023 but expects the earnings power of the business to re-emerge more materially in 2024 and beyond as they continue to execute their strategic objectives.

Tailwinds

  • The company is taking swift action to rebuild capital.
  • The company is increasing its pace of capital generation.
  • Lincoln Financial is delivering profitable new-business growth.
  • The company is shifting to a more capital-efficient product mix in 2023.
  • The $28 billion block reinsurance transaction with Fortitude Re is expected to further advance enterprise strategic objectives and bolster the balance sheet.

Headwinds

  • The company is experiencing earnings headwinds in 2023.
  • Net loss available to common stockholders of $(5.37) per diluted share includes unfavorable impacts from the new accounting for market risk benefits (“MRBs”).
  • Life Insurance reported a loss from operations of $(13) million compared to income of $23 million in the prior-year quarter.
  • Retirement Plan Services reported income from operations of $43 million, down 26% compared to the prior-year quarter.
  • Other Operations reported a loss from operations of $87 million versus a loss of $78 million in the prior-year quarter.

Historical earnings impact

How earnings announcements have historically affected this stock's price.

Avg. return before/after earnings

Based on 20 quarterly earnings reports · overlaid with Q1 2023

Historical avgQ1 2023

-0.2%

Avg return

Earnings day

+0.4%

Avg return

5 days after

+0.6%

Avg return

30 days after

50%

36 / 72 earnings

Positive

+7.9%

Q3 2009

Best reaction

-35.5%

Q3 2022

Worst reaction

Earnings price reactions
QuarterReport dateReaction (Day 0)+5 days+30 days
Q1 2026-4.3%-6.8%-7.7%
Q4 2025+5.6%+8.0%-15.3%
Q3 2025+1.6%+0.7%+2.8%
Q1 2025-1.9%+4.4%-1.7%
Q4 2024+5.9%+13.7%+5.4%
Q3 2024-0.2%-2.4%+5.8%
Q2 2024-9.8%-11.6%-3.6%
Q1 2024+1.5%+5.2%+19.1%
Q4 2023-5.3%-0.9%-0.0%
Q3 2023+6.2%+9.4%+10.8%
Q2 2023-0.9%-2.2%-7.3%
Q1 2023-5.0%-9.9%+10.8%
Q4 2022-3.2%-1.0%-27.6%
Q3 2022-35.5%-38.4%-28.1%
Q2 2022-6.3%-7.6%-8.0%
Q1 2022-5.4%-10.6%-10.8%
Q4 2021-5.5%+0.5%-13.3%
Q3 2021-3.1%-1.1%-11.6%
Q2 2021+5.7%+8.8%+8.9%
Q1 2021+6.1%+7.2%+10.0%
Q4 2020+5.4%+10.8%+23.5%
Q3 2020-4.0%+14.0%+46.4%
Q2 2020-1.6%+7.3%+4.7%
Q1 2020+7.1%+8.7%+45.6%
Q4 2019+6.6%+7.2%-31.5%
Q3 2019-8.8%-3.8%-4.7%
Q2 2019-9.6%-14.7%-20.1%
Q1 2019-0.5%+0.1%-10.9%
Q4 2018+0.7%+0.6%+2.3%
Q3 2018+5.2%+7.2%+4.6%
Q2 2018-3.5%-1.9%-3.7%
Q1 2018-5.4%-2.3%-4.0%
Q4 2017+2.3%-7.0%-12.2%
Q3 2017+1.2%+1.1%+1.0%
Q2 2017-0.6%+0.5%-6.3%
Q1 2017+1.8%+3.7%-0.6%
Q4 2016+1.5%+2.3%+5.4%
Q3 2016+5.2%+6.8%+33.4%
Q2 2016+0.4%+7.8%+12.3%
Q1 2016-5.3%
Q4 2015-4.3%
Q3 2015+5.0%
Q2 2015-0.2%
Q1 2015-1.3%
Q4 2014+1.1%
Q3 2014+1.5%
Q2 2014+0.3%
Q1 2014+0.8%
Q4 2013+2.6%
Q3 2013-0.1%
Q2 2013+7.9%
Q1 2013-6.0%
Q4 2012-0.8%
Q3 2012+1.7%
Q2 2012+6.4%
Q1 2012-4.7%
Q4 2011+0.4%
Q3 2011+2.1%
Q2 2011-6.1%
Q1 2011+0.0%
Q4 2010+2.6%
Q3 2010-3.9%
Q2 2010-0.2%
Q4 2009-0.2%
Q1 2010+4.8%
Q2 2009-0.6%
Q4 2007-0.6%
Q3 2008+7.9%
Q3 2009+7.9%
Q2 2008+6.2%
Q1 2009+6.2%
Q4 2008+6.2%

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