Lincoln National Corporation (LNC) — Cash Flow Quality Index
Lincoln National Corporation (LNC) has a Cash Flow Quality Index of -0.42x as of June 2026. Operating cash flow of $-558.00 Million is below net income of $1.33 Billion, suggesting accrual-heavy earnings not yet converted to cash. Explore cash flow to debt ratio of Lincoln National Corporation to assess how comfortably operating cash covers total debt obligations.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Lincoln National Corporation Cash Flow Quality Index (1989–2025)
Historical Cash Flow Quality Index for Lincoln National Corporation across 33 annual periods. Values consistently above 1.0x indicate high-quality earnings. For the full cash flow conversion analysis, see cash flow conversion of Lincoln National Corporation.
Annual Cash Flow Quality Index for Lincoln National Corporation (1989–2025)
Year-by-year earnings quality comparison for Lincoln National Corporation.
| Year | Quality Index | Operating CF (USD) | Net Income | YoY Change |
|---|---|---|---|---|
| 2025 | -0.14x | $-167.00 Million | $1.18 Billion | ▲ +76.8% |
| 2024 | -0.61x | $-2.01 Billion | $3.27 Billion | ▼ -670.2% |
| 2021 | 0.11x | $151.00 Million | $1.41 Billion | ▼ -90.0% |
| 2020 | 1.07x | $534.00 Million | $499.00 Million | ▲ +135.3% |
| 2019 | -3.03x | $-2.69 Billion | $886.00 Million | ▼ -356.0% |
| 2018 | 1.18x | $1.94 Billion | $1.64 Billion | ▲ +212.4% |
| 2017 | 0.38x | $788.00 Million | $2.08 Billion | ▼ -64.5% |
| 2016 | 1.07x | $1.27 Billion | $1.19 Billion | ▼ -45.1% |
| 2015 | 1.94x | $2.24 Billion | $1.15 Billion | ▲ +16.6% |
| 2014 | 1.67x | $2.53 Billion | $1.51 Billion | ▲ +159.6% |
| 2013 | 0.64x | $799.00 Million | $1.24 Billion | ▼ -33.5% |
| 2012 | 0.97x | $1.27 Billion | $1.31 Billion | ▼ -83.3% |
| 2011 | 5.77x | $1.28 Billion | $221.00 Million | ▲ +202.8% |
| 2010 | 1.91x | $1.72 Billion | $902.00 Million | ▼ -91.4% |
| 2008 | 22.09x | $1.26 Billion | $57.00 Million | ▲ +1272.7% |
| 2007 | 1.61x | $1.96 Billion | $1.22 Billion | ▼ -30.6% |
| 2006 | 2.32x | $3.05 Billion | $1.32 Billion | ▲ +59.4% |
| 2005 | 1.45x | $1.21 Billion | $831.00 Million | ▼ -28.7% |
| 2003 | 2.04x | $1.04 Billion | $511.94 Million | ▼ -61.8% |
| 2002 | 5.35x | $489.56 Million | $91.59 Million | ▲ +151.8% |
| 2001 | 2.12x | $1.25 Billion | $590.21 Million | ▼ -33.6% |
| 2000 | 3.20x | $1.99 Billion | $621.39 Million | ▼ -36.9% |
| 1999 | 5.07x | $2.33 Billion | $460.35 Million | ▲ +106.8% |
| 1998 | 2.45x | $1.25 Billion | $509.77 Million | ▼ -95.1% |
| 1997 | 50.08x | $1.11 Billion | $22.20 Million | ▲ +1775.3% |
| 1996 | 2.67x | $1.37 Billion | $513.56 Million | ▼ -32.9% |
| 1995 | 3.98x | $1.92 Billion | $482.19 Million | ▲ +17.5% |
| 1994 | 3.39x | $1.19 Billion | $349.90 Million | ▲ +38.9% |
| 1993 | 2.44x | $1.01 Billion | $415.30 Million | ▲ +1.7% |
| 1992 | 2.40x | $870.50 Million | $362.90 Million | ▼ -63.0% |
| 1991 | 6.48x | $1.35 Billion | $208.40 Million | ▲ +25.7% |
| 1990 | 5.15x | $986.80 Million | $191.50 Million | ▼ -31.2% |
| 1989 | 7.49x | $2.01 Billion | $268.80 Million | — |