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Lincoln National (LNC)
NYSE:LNC
US Market

Lincoln National (LNC) Ratios

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Lincoln National Ratios

LNC's free cash flow for Q1 2025 was $-0.02. For the 2025 fiscal year, LNC's free cash flow was decreased by $ and operating cash flow was $-0.20. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
163.95 0.00 163.95 474.11 -14.00
Quick Ratio
173.96 0.00 173.96 498.82 -14.67
Cash Ratio
4.46 0.00 4.46 8.71 -0.17
Solvency Ratio
<0.01 >-0.01 <0.01 <0.01 0.09
Operating Cash Flow Ratio
5.38 0.00 5.38 0.50 -0.05
Short-Term Operating Cash Flow Coverage
8.07 -8.30 8.07 0.50 0.00
Net Current Asset Value
$ -206.15B$ -362.15B$ -206.15B$ -224.80B$ 135.05B
Leverage Ratios
Debt-to-Assets Ratio
0.02 0.02 0.02 0.02 0.02
Debt-to-Equity Ratio
1.27 0.89 1.27 0.33 0.29
Debt-to-Capital Ratio
0.56 0.47 0.56 0.25 0.23
Long-Term Debt-to-Capital Ratio
0.54 0.46 0.54 0.24 0.23
Financial Leverage Ratio
65.51 54.03 65.51 19.11 16.12
Debt Service Coverage Ratio
53.42 -0.66 53.42 3.03 126.67
Interest Coverage Ratio
-8.93 -2.48 -8.93 3.02 -0.97
Debt to Market Cap
1.23 1.34 1.23 0.52 0.69
Interest Debt Per Share
39.40 38.05 39.40 36.80 35.98
Net Debt to EBITDA
0.07 -3.54 0.07 2.05 0.14
Profitability Margins
Gross Profit Margin
100.00%100.00%100.00%100.00%100.00%
EBIT Margin
223.98%-7.02%223.98%9.92%205.64%
EBITDA Margin
224.32%-6.68%224.32%10.18%205.85%
Operating Profit Margin
-13.44%-7.05%-13.44%4.24%-1.58%
Pretax Profit Margin
9.17%-9.86%9.17%8.52%2.43%
Net Profit Margin
7.22%-6.46%7.22%7.31%2.86%
Continuous Operations Profit Margin
7.22%-6.46%7.22%7.31%2.86%
Net Income Per EBT
78.72%65.51%78.72%85.78%117.97%
EBT Per EBIT
-68.24%139.83%-68.24%200.98%-153.26%
Return on Assets (ROA)
0.41%-0.20%0.41%0.36%0.14%
Return on Equity (ROE)
26.62%-10.91%26.62%6.93%2.20%
Return on Capital Employed (ROCE)
-0.76%-0.22%-0.76%0.21%-0.07%
Return on Invested Capital (ROIC)
-0.87%-0.16%-0.87%0.26%-0.12%
Return on Tangible Assets
0.41%-0.20%0.41%0.36%0.14%
Earnings Yield
25.85%-16.44%25.85%10.99%5.12%
Efficiency Ratios
Receivables Turnover
0.94 0.00 0.94 0.00 1.03
Payables Turnover
0.00 0.00 0.00 0.00 0.00
Inventory Turnover
0.00 0.00 0.00 0.00 0.00
Fixed Asset Turnover
134.36 0.00 134.36 130.82 95.82
Asset Turnover
0.06 0.03 0.06 0.05 0.05
Working Capital Turnover Ratio
0.14 0.19 0.14 0.13 0.13
Cash Conversion Cycle
387.18 0.00 387.18 0.00 355.43
Days of Sales Outstanding
387.18 0.00 387.18 0.00 355.43
Days of Inventory Outstanding
0.00 0.00 0.00 0.00 0.00
Days of Payables Outstanding
0.00 0.00 0.00 0.00 0.00
Operating Cycle
387.18 0.00 387.18 0.00 355.43
Cash Flow Ratios
Operating Cash Flow Per Share
23.58 -12.23 23.58 0.81 2.76
Free Cash Flow Per Share
23.58 -12.23 23.58 0.81 2.76
CapEx Per Share
0.00 0.00 0.00 0.00 0.00
Free Cash Flow to Operating Cash Flow
1.00 1.00 1.00 1.00 1.00
Dividend Paid and CapEx Coverage Ratio
13.01 -5.36 13.01 0.47 1.72
Capital Expenditure Coverage Ratio
0.00 0.00 0.00 0.00 0.00
Operating Cash Flow Coverage Ratio
0.62 -0.34 0.62 0.02 0.08
Operating Cash Flow to Sales Ratio
0.21 -0.18 0.21 <0.01 0.03
Free Cash Flow Yield
76.76%-45.35%76.76%1.18%5.48%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
3.87 -6.08 3.87 9.10 19.52
Price-to-Sales (P/S) Ratio
0.28 0.39 0.28 0.67 0.56
Price-to-Book (P/B) Ratio
1.03 0.66 1.03 0.63 0.43
Price-to-Free Cash Flow (P/FCF) Ratio
1.30 -2.20 1.30 84.70 18.24
Price-to-Operating Cash Flow Ratio
1.30 -2.20 1.30 84.70 18.24
Price-to-Earnings Growth (PEG) Ratio
0.66 0.04 0.66 0.05 -0.47
Price-to-Fair Value
1.03 0.66 1.03 0.63 0.43
Enterprise Value Multiple
0.20 -9.42 0.20 8.58 0.41
Enterprise Value
8.37B 7.33B 8.37B 16.80B 14.71B
EV to EBITDA
0.20 -9.42 0.20 8.58 0.41
EV to Sales
0.44 0.63 0.44 0.87 0.84
EV to Free Cash Flow
2.07 -3.53 2.07 111.27 27.56
EV to Operating Cash Flow
2.07 -3.53 2.07 111.27 27.56
Tangible Book Value Per Share
-59.34 33.90 -59.34 63.27 1.81K
Shareholders’ Equity Per Share
29.83 40.65 29.83 108.20 117.24
Tax and Other Ratios
Effective Tax Rate
0.21 0.34 0.21 0.14 -0.18
Revenue Per Share
109.98 68.68 109.98 102.64 90.07
Net Income Per Share
7.94 -4.43 7.94 7.50 2.58
Tax Burden
0.79 0.66 0.79 0.86 1.18
Interest Burden
0.04 1.41 0.04 0.86 0.01
Research & Development to Revenue
0.00 0.00 0.00 0.00 0.00
SG&A to Revenue
0.12 0.21 0.12 0.12 0.12
Stock-Based Compensation to Revenue
<0.01 0.00 <0.01 <0.01 <0.01
Income Quality
-1.81 2.76 -1.81 0.11 1.07
Currency in USD
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