Market cap
$8,037 Mln
Revenue (TTM)
$19,361 Mln
P/E Ratio
3.7
P/B Ratio
0.8
Div. Yield
4.1 %
Key Ratios and Highlights
| Growth Score (%) | Quarterly | Annual (TTM) | |||
|---|---|---|---|---|---|
| Particulars | QoQ | YoY | 1-Year | 3-Years | 5-Years |
| Revenue | -14.40 | 11.73 | 7.19 | 7.39 | 0.45 |
| EBIT | -- | -- | -- | -- | -- |
| Net Profit | 874.42 | 90.56 | 107.66 | 45.84 | 10.87 |
| EPS | 873.94 | 75.21 | 88.75 | 43.53 | 10.52 |
| Book Value | -- | -- | 16.91 | 22.94 | -50.41 |
| Key Ratios (%) | Average | Annual (TTM) | |||
|---|---|---|---|---|---|
| Particulars | 3-Years | 5-Years | TTM | Dec-25 | Dec-24 |
| EBIT-Margin
| 8.62 | 7.55 | 0.00 | -- | 24.23 |
| Net Margin
| -- | -- | 12.18 | -- | -- |
| Return on equity
| 14.31 | 5.48 | 21.20 | 12.28 | 43.20 |
| Return on Capital
| 8.33 | 3.08 | -- | 7.37 | 23.70 |
| Return on Assets
| 0.31 | 0.26 | 0.52 | 0.29 | 0.86 |
| Debt to Equity (x)
| -- | -- | 0.57 | 0.59 | 0.77 |
Profitability
ROCE
--
--
Earning before interest and taxes / (Average net worth + Average total Debt) * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
--
|
7.37
|
23.70
|
-6.08
|
-11.48
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
ROE
21.20
Higher than Peers by 10.02
Profit after tax / Average Net worth * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
21.20
|
12.28
|
43.20
|
-12.54
|
-17.55
|
|
Peer Median
|
11.18
|
--
|
--
|
--
|
--
|
ROA
0.52
Lower than Peers by 0.10
Profit after tax / Average Total assets * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
0.52
|
0.29
|
0.86
|
-0.21
|
-0.61
|
|
Peer Median
|
0.62
|
--
|
--
|
--
|
--
|
EBIT Margin
--
--
Operating profit (EBIT) / Net Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
--
|
--
|
24.23
|
-6.98
|
-14.96
|
|
Peer Median
|
10.64
|
--
|
--
|
--
|
--
|
Net Margin
12.18
Higher than Peers by 5.38
Net profit / Total Income (Net sales plus other income) * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
12.18
|
6.46
|
18.21
|
-6.42
|
-11.86
|
|
Peer Median
|
6.80
|
--
|
--
|
--
|
--
|
Revenue Growth
7.19
Lower than Peers by 0.52
Year on year growth in net sales
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
7.19
|
0.01
|
0.54
|
-0.38
|
0.07
|
|
Peer Median
|
7.70
|
--
|
--
|
--
|
--
|
EBIT Growth
--
--
Year on year growth in operating profit (EBIT)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
--
|
--
|
633.41
|
70.94
|
-157.22
|
|
Peer Median
|
11.42
|
--
|
--
|
--
|
--
|
Net Profit Growth
107.66
Higher than Peers by 91.59
Year on year growth in profit after tax
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
107.66
|
-64.06
|
535.51
|
66.23
|
-158.95
|
|
Peer Median
|
16.07
|
--
|
--
|
--
|
--
|
EPS Growth
88.75
Higher than Peers by 69.94
Year on year growth in earnings per share
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
88.75
|
-0.68
|
5.25
|
0.66
|
-1.63
|
|
Peer Median
|
18.81
|
--
|
--
|
--
|
--
|
Book Value Growth
9.29
Lower than Peers by 4.77
Year on year growth in book value per share
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
9.29
|
--
|
--
|
--
|
--
|
|
Peer Median
|
14.06
|
--
|
--
|
--
|
--
|
Solvency
Debt to Equity
0.57
Higher than Peers by 0.02
Total debt / Net worth
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
0.57
|
0.59
|
0.77
|
0.89
|
1.30
|
|
Peer Median
|
0.55
|
--
|
--
|
--
|
--
|
Short term debt to equity ratio
0.04
--
(Short term borrowings / Net worth)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
0.04
|
0.04
|
0.04
|
0.04
|
0.10
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Current Ratio
25.41
Higher than Peers by 22.60
Current Assets / Current Liabilities and Provisions
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
25.41
|
0.47
|
3.22
|
0.91
|
1.05
|
|
Peer Median
|
2.81
|
--
|
--
|
--
|
--
|
Quick Ratio
25.41
Higher than Peers by 20.33
(Current Assets - Inventory) / Current Liabilities and Provisions
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
25.41
|
--
|
--
|
1.28
|
1.11
|
|
Peer Median
|
5.09
|
--
|
--
|
--
|
--
|
Interest Coverage
9.78
Higher than Peers by 4.12
Earning before interest and taxes (EBIT) / Interest Expenses
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
9.78
|
--
|
12.97
|
-2.47
|
-9.93
|
|
Peer Median
|
5.66
|
--
|
--
|
--
|
--
|
Operating Efficiency
Debtors to sales
146.66
Higher than Peers by 97.95
Debtors outstanding / Net Sales * 100
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
146.66
|
159.97
|
159.82
|
264.07
|
112.89
|
|
Peer Median
|
48.71
|
--
|
--
|
--
|
--
|
Asset Turnover
0.04
Lower than Peers by 0.08
Sales / Average Total Assets
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
0.04
|
0.05
|
0.05
|
0.03
|
0.05
|
|
Peer Median
|
0.12
|
--
|
--
|
--
|
--
|
Receivable days
--
--
Average Debtors / Sales * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
--
|
580.45
|
605.82
|
812.95
|
211.81
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Inventory Days
--
--
Average Inventory / Sales * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
--
|
--
|
-1,440.85
|
-945.03
|
-197.90
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Payable days
--
--
Average Creditors / Cost of goods sold * 365
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
--
|
--
|
--
|
210.24
|
117.11
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Cash Conversion Cycle
--
--
Receivable Days + Inventory Days - Payable Days
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
--
|
--
|
--
|
-342.32
|
-103.20
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Valuation
Price / Earnings
3.66
Lower than Peers by 14.67
Current share price divided by earning per share in the last twelve months
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
3.66
|
7.43
|
1.68
|
-6.08
|
-2.35
|
|
Peer Median
|
18.33
|
--
|
--
|
--
|
--
|
Price / Book Value
0.80
Lower than Peers by 1.12
Current share price divided by book value per share in the latest financial year
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
0.80
|
0.80
|
0.67
|
0.66
|
1.03
|
|
Peer Median
|
1.92
|
--
|
--
|
--
|
--
|
Dividend Yield
4.14
Higher than Peers by 2.84
Dividend per share in the past twelve months divided by current share price
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
4.14
|
--
|
--
|
--
|
--
|
|
Peer Median
|
1.30
|
--
|
--
|
--
|
--
|
EV/EBITDA
--
--
Enterprise Value (Current Market Capitalisation + Total Debt - Cash & Equivalents) / Earnings before interest, taxes, depreciation and taxes (EBITDA)
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
--
|
-19.95
|
-3.33
|
116.74
|
-15.41
|
|
Peer Median
|
--
|
--
|
--
|
--
|
--
|
Market Cap
8,037
Higher than Peers by 6,636
Current Share price multiplied by latest total number of shares outstanding
|
Company Name
|
TTM
|
Dec-25
|
Dec-24
|
Dec-23
|
Dec-22
|
|---|---|---|---|---|---|
|
Lincoln National (LNC)
|
8,037
|
--
|
--
|
--
|
--
|
|
Peer Median
|
1,401
|
--
|
--
|
--
|
--
|