Aflac Inc.

AFL
Financial Analysis · Updated May 12, 2026 · Coverage 2026-Q2
Latest Q Revenue
$4.3B
Q1 2026
TTM ROIC
14.4%
FY2025 · Adjusted ROE (operating earnings / average equity); insurance-standard return metric used in place of traditional ROIC · WACC ~6.8% · Moat spread +7.6pp
Margin Profile
Operating 23%
FY2025
Net Debt
$3.0B
Cash $5.0B · Debt $8.0B · FY2025
Diluted Shares
515M
Q1 2026 · -8.9% (buyback)

Business Overview


ticker: AFL step: 01 generated: 2026-05-12 source: quick-research

Aflac Incorporated (AFL) — Business Overview

Business Description

Aflac is the #1 supplemental insurance company in the United States and a leading supplemental health/life insurer in Japan. Founded 1955 in Columbus, Georgia. Pioneered cancer insurance in 1958. Two operating segments: Aflac Japan (~70% revenue, focus on cancer + medical insurance) and Aflac U.S. (supplemental health products including accident, disability, dental, vision, hospital indemnity). Branding hallmark: "Aflac duck" mascot.

Revenue Model

~$17.2B FY2025 revenue (down 9.3% from $18.9B in 2024) — declined due to net investment losses. Premium revenue (net earned premiums) + net investment income. Predominantly Japan: Aflac Japan generates ~70% of premium income. Lump-sum benefits paid directly to policyholders (not providers) — distinctive market positioning. Highly profitable (~22% ROE).

Products & Services

  • Cancer insurance — Aflac's heritage franchise (pioneered 1958)
  • Medical insurance — Japan focus (long-term)
  • Accident insurance — US workplace voluntary benefit
  • Disability insurance — Short + long-term
  • Dental + Vision — US workplace
  • Hospital indemnity — US
  • Long-Term Care — New hybrid LTC rider launched 2025-26
  • Medical Shield — New product rollout
  • Aflac Re Bermuda — Reinsurance subsidiary (Japan Post deal 2026)

Customer Base & Go-to-Market

500,000+ independent insurance agents + brokers globally. ~90,000 employer partnerships in US providing supplemental group insurance. Heritage individual + workplace voluntary. Geographic: ~70% Japan + ~30% US. Aging Japanese population + younger US workplace = different demand dynamics.

Competitive Position

#1 US supplemental insurance. Japan's largest cancer insurer. Competes with MetLife, Prudential, AIG, Sun Life, Lincoln Financial, Unum (US); Sony Life, Tokio Marine (Japan). Differentiated by: distinctive brand (Aflac duck), lump-sum payments to policyholders, dual-market scale (US + Japan), supplemental specialty rather than core medical.

Key Facts

  • Founded: 1955 (Columbus, GA, by Amos brothers)
  • Headquarters: Columbus, GA
  • Employees: ~12,000+
  • Exchange: NYSE (AFL)
  • Sector / Industry: Financials / Insurance (Life & Health)
  • Market Cap: ~$60B
  • CEO: Daniel Amos (since 1990, founder's nephew); Chairman
  • Long-tenured CEO = 35+ years

Financial Snapshot


ticker: AFL step: 04 generated: 2026-05-12 source: quick-research

Aflac Incorporated (AFL) — Financial Snapshot

Income Statement Summary

Metric FY2022 FY2023 FY2024 FY2025 YoY (25)
Total Revenue $19.1B $18.7B $18.9B $17.2B -9.3%
Net Premium Income $15.0B $14.6B $14.0B $13.4B -4%
Net Investment Income $3.7B $3.6B $3.6B $3.4B -6%
Adjusted Net Earnings $5.2B $5.6B $5.4B $3.6B -33%
Diluted EPS $7.69 $9.55 $9.59 $6.65 -31%
Net Profit Margin 28.8% 30.0% 28.8% 21.2% -760bps
Annualized ROE ~14% ~16% ~14% ~22%

Note: FY25 net earnings $3.6B reflects net investment losses + increased credit loss allowances. Q4 25 diluted EPS $2.64. Q3 25 annualized adjusted ROE ex-FX = 22.1% — strong core profitability.

Cash Flow & Balance Sheet (FY2025)

Metric Value
Operating Cash Flow ~$4.0B
Free Cash Flow ~$3.5B
FCF Conversion ~100%
Cash & Equivalents ~$5.0B
Total Debt ~$8.0B (59% in yen)
Investment Portfolio ~$110B
Yen Debt Hedge Enterprise hedging program

Key Ratios (approximate)

  • P/E: ~16x | P/B: ~1.7x
  • Revenue Growth (TTM): -9.3% | Net Margin: 21.2%
  • Dividend Yield: ~2.0% | Dividend Growth: 43 years
  • $3.5B 2025 buybacks (~6% of market cap)
  • 114.3M shares remaining authorized for repurchase

Growth Profile

Japan core earned premiums declining 1-2% (paid-up products + aging population). US supplemental growing low-single-digit. Investment income compounding as portfolio rolls forward. Margin recovery on credit loss normalization. Hybrid LTC rider + Medical Shield new product rollouts. Aflac Re Bermuda + Japan Post deal expand reinsurance optionality.

Forward Estimates

  • FY 2026: Adj EPS ~$7.00-7.50; net premium income +0-1%; ROE ~15-18%
  • FY 2027: Adj EPS ~$7.50-8.00 with new product traction
  • $113 average analyst price target vs ~$103 = ~10% upside
  • 43-year dividend growth track record + 5.2% Q1 26 dividend increase

Deeper Financial Analysis

The fundamental tier adds 9 additional research dimensions for $AFL.

Revenue Breakdown
Segment revenue, geographic mix, product-line contribution margins, and cohort dynamics.
Financial Trends
Quarter-over-quarter momentum, leading indicators, and inflection point analysis.
Balance Sheet
Debt structure, liquidity runway, dilution risk, and working capital dynamics.
Capital Allocation
Buyback cadence, M&A appetite, dividend policy, and reinvestment priorities.
Returns on Capital (ROIC)
Multi-year ROIC vs. WACC, marginal returns on reinvestment, sales-to-invested-capital efficiency, and moat spread.
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