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Jun 30, 2020

Lincoln National Q2 2020 Earnings Report

Lincoln National experienced a net loss due to elevated claims and negative investment returns, but focused on expense reduction and balance sheet strength.

Key Takeaways

Lincoln National Group reported a net loss of $(94) million, or $(0.49) per diluted share, for Q2 2020, compared to a net income of $363 million, or $1.79 per diluted share, in Q2 2019. Adjusted income from operations was $187 million, or $0.97 per diluted share, versus $478 million, or $2.36 per diluted share, in the prior year. Results were impacted by COVID-19 related claims and negative alternative investment portfolio returns.

Net loss EPS was $(0.49), and adjusted operating EPS was $0.97.

Results included elevated claims experience from COVID-19, estimated between $(0.65) to $(0.75), and below-targeted alternative investment income of $(0.62).

General and administrative expenses improved by 7%.

Holding company available liquidity was $774 million.

Total Revenue
$4.21B
Previous year: $4.47B
-5.8%
EPS
$0.97
Previous year: $2.36
-58.9%
Gross Profit
$3.52B
Previous year: $4.31B
-18.4%
Cash and Equivalents
$4.2B
Previous year: $3.31B
+26.8%
Total Assets
$340B
Previous year: $322B
+5.4%

Lincoln National

Lincoln National

Lincoln National Revenue by Segment

Forward Guidance

Lincoln Financial Group expects earnings to recover to more normal levels in the third quarter, excluding potential impacts from their annual assumption review. The company remains focused on improving its balance sheet, achieving appropriate returns on capital, and executing initiatives to improve productivity and lower expenses.

Positive Outlook

  • Earnings expected to recover to more normal levels in Q3 (excluding annual assumption review impacts).
  • Focus on improving the balance sheet.
  • Aiming to achieve appropriate returns on capital.
  • Executing initiatives to improve productivity.
  • Lowering expenses to drive long-term shareholder value.

Challenges Ahead

  • Potential impacts from annual assumption review could affect Q3 earnings.
  • Elevated claims experience from COVID-19 impacted results.
  • Negative returns within the alternative investment portfolio affected results.
  • Unfavorable risk results, including impacts from COVID-19, affected Group Protection income.
  • Variable annuity GLB non-performance risk and accounting associated with modified coinsurance arrangements resulted in a loss.

Revenue & Expenses

Visualization of income flow from segment revenue to net income