Lincoln National Corporation Cash Flow Quality Index
Lincoln National Corporation 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. See Lincoln National Corporation leverage flexibility ratio to measure the company's free cash flow as a share of total liabilities.
Cash Flow Quality Index
Operating Cash Flow
Net Income
Data as of
Cash Flow Quality Index of Lincoln National Corporation (1989–2025)
Cash flow quality index of Lincoln National Corporation from 1989 to 2025. Historical Cash Flow Quality Index for Lincoln National Corporation across 33 annual periods. Values consistently above 1.0x indicate high-quality earnings. Explore LNC cash flow to debt ratio to assess how comfortably operating cash covers total debt obligations.
Lincoln National Corporation Cash Flow Quality Index by Year (1989–2025)
Lincoln National Corporation cash flow quality index by year from 1989 to 2025. Year-by-year earnings quality comparison for Lincoln National Corporation. For the full cash flow conversion analysis, see LNC cash generation efficiency.
| 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 | — |