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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 Q4 2024 was $1.00. For the 2024 fiscal year, LNC's free cash flow was decreased by $ and operating cash flow was $0.43. See a summary of the company’s cash flow.
Ratios
TTM
Dec 24Dec 23Dec 22Dec 21
Liquidity Ratios
Current Ratio
0.56 0.00 163.95 474.11 -14.00
Quick Ratio
0.56 0.00 173.96 498.82 -14.67
Cash Ratio
0.56 0.00 4.46 8.71 -0.17
Solvency Ratio
<0.01 >-0.01 <0.01 <0.01 0.09
Operating Cash Flow Ratio
-0.19 0.00 5.38 0.50 -0.05
Short-Term Operating Cash Flow Coverage
-6.69 -8.30 8.07 0.50 0.00
Net Current Asset Value
$ -376.76B$ -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
0.74 0.89 1.27 0.33 0.29
Debt-to-Capital Ratio
0.43 0.47 0.56 0.25 0.23
Long-Term Debt-to-Capital Ratio
0.41 0.46 0.54 0.24 0.23
Financial Leverage Ratio
47.26 54.03 65.51 19.11 16.12
Debt Service Coverage Ratio
-1.17 -0.66 53.42 3.03 126.67
Interest Coverage Ratio
0.00 -2.48 -8.93 3.02 -0.97
Debt to Market Cap
1.21 1.34 1.23 0.52 0.69
Interest Debt Per Share
40.46 38.05 39.40 36.80 35.98
Net Debt to EBITDA
0.00 -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
23.63%-7.02%223.98%9.92%205.64%
EBITDA Margin
0.00%-6.68%224.32%10.18%205.85%
Operating Profit Margin
0.00%-7.05%-13.44%4.24%-1.58%
Pretax Profit Margin
21.81%-9.86%9.17%8.52%2.43%
Net Profit Margin
17.76%-6.46%7.22%7.31%2.86%
Continuous Operations Profit Margin
17.76%-6.46%7.22%7.31%2.86%
Net Income Per EBT
81.43%65.51%78.72%85.78%117.97%
EBT Per EBIT
0.00%139.83%-68.24%200.98%-153.26%
Return on Assets (ROA)
0.84%-0.20%0.41%0.36%0.14%
Return on Equity (ROE)
39.61%-10.91%26.62%6.93%2.20%
Return on Capital Employed (ROCE)
0.00%-0.22%-0.76%0.21%-0.07%
Return on Invested Capital (ROIC)
0.00%-0.16%-0.87%0.26%-0.12%
Return on Tangible Assets
0.84%-0.20%0.41%0.36%0.14%
Earnings Yield
64.37%-16.44%25.85%10.99%5.12%
Efficiency Ratios
Receivables Turnover
0.00 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
0.00 0.00 134.36 130.82 95.82
Asset Turnover
0.05 0.03 0.06 0.05 0.05
Working Capital Turnover Ratio
-31.96 0.19 0.14 0.13 0.13
Cash Conversion Cycle
0.00 0.00 387.18 0.00 355.43
Days of Sales Outstanding
0.00 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
0.00 0.00 387.18 0.00 355.43
Cash Flow Ratios
Operating Cash Flow Per Share
-12.51 -12.23 23.58 0.81 2.76
Free Cash Flow Per Share
-12.51 -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
-5.04 -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
-0.33 -0.34 0.62 0.02 0.08
Operating Cash Flow to Sales Ratio
-0.11 -0.18 0.21 <0.01 0.03
Free Cash Flow Yield
-39.45%-45.35%76.76%1.18%5.48%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
1.55 -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
0.62 0.66 1.03 0.63 0.43
Price-to-Free Cash Flow (P/FCF) Ratio
-2.53 -2.20 1.30 84.70 18.24
Price-to-Operating Cash Flow Ratio
-2.53 -2.20 1.30 84.70 18.24
Price-to-Earnings Growth (PEG) Ratio
>-0.01 0.04 0.66 0.05 -0.47
Price-to-Fair Value
0.62 0.66 1.03 0.63 0.43
Enterprise Value Multiple
0.00 -9.42 0.20 8.58 0.41
EV to EBITDA
0.00 -9.42 0.20 8.58 0.41
EV to Sales
0.30 0.63 0.44 0.87 0.84
EV to Free Cash Flow
-2.71 -3.53 2.07 111.27 27.56
EV to Operating Cash Flow
-2.71 -3.53 2.07 111.27 27.56
Tangible Book Value Per Share
44.41 33.90 -59.34 63.27 1.81K
Shareholders’ Equity Per Share
51.54 40.65 29.83 108.20 117.24
Tax and Other Ratios
Effective Tax Rate
0.19 0.34 0.21 0.14 -0.18
Revenue Per Share
114.94 68.68 109.98 102.64 90.07
Net Income Per Share
20.41 -4.43 7.94 7.50 2.58
Tax Burden
0.81 0.66 0.79 0.86 1.18
Interest Burden
0.92 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
0.15 0.21 0.12 0.12 0.12
Stock-Based Compensation to Revenue
0.00 0.00 <0.01 <0.01 <0.01
Income Quality
-0.61 2.76 -1.81 0.11 1.07
Currency in USD
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