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Aflac Inc. (AFL) Stock Fundamental Analysis & AI Rating 2026

AFL NYSE Accident & Health Insurance GA CIK: 0000004977
Recently Updated • Analysis: May 7, 2026 • SEC Data: 2026-03-31
Combined AI Rating
SELL
72% Confidence
AGREEMENT
SELL
65% Conf
HOLD
78% Conf

📊 AFL Key Takeaways

Revenue: $4.3B
Net Margin: 23.4%
Free Cash Flow: $968.0M
Current Ratio: N/A
Debt/Equity: 0.28x
EPS: $1.98
AI Rating: SELL with 65% confidence
Aflac Inc. (AFL) receives a SELL rating with 72% confidence from our AI fundamental analysis based on SEC 10-K filings. With revenue of $4.3B, net profit margin of 23.4%, and return on equity (ROE) of 3.4%, Aflac Inc. demonstrates mixed fundamentals in the Finance sector. Below is our complete AFL stock analysis for 2026.

Is Aflac Inc. (AFL) a Good Investment?

Claude

AFLAC exhibits strong operational margins and conservative leverage, but faces significant fundamental deterioration with declining revenue (-9.3% YoY), sharply falling net income (-33% YoY), and critically low return on equity (3.4%) indicating poor capital efficiency. The company is generating cash but failing to convert it into adequate shareholder returns despite its substantial $116.3B asset base.

ChatGPT

Aflac shows solid underlying profitability, with a 26.4% operating margin, 21.2% net margin, strong interest coverage, and low balance-sheet leverage. However, the latest period shows clear deterioration in revenue, net income, and diluted EPS, which weakens growth quality and suggests earnings pressure despite still-healthy fundamentals. The company appears financially sound, but the declining profit trend limits conviction until operating performance stabilizes.

Why Buy Aflac Inc. Stock? AFL Key Strengths

Claude
  • + Strong operating margin of 28.2% and net margin of 23.4% demonstrates competitive pricing power in insurance
  • + Conservative capital structure with 0.28x debt/equity ratio and 20.8x interest coverage ratio provides financial stability
  • + Solid free cash flow generation of $968M with 22.3% FCF margin and $5.7B cash position supports flexibility
ChatGPT
  • + High profitability with 26.4% operating margin and 21.2% net margin
  • + Conservative leverage profile with 0.28x debt-to-equity and 20.9x interest coverage
  • + Positive cash generation with $2.56B in operating cash flow and free cash flow

AFL Stock Risks: Aflac Inc. Investment Risks

Claude
  • ! Significant earnings deterioration with net income declining 33% YoY despite only 9.3% revenue decline suggests operational challenges or rising claims
  • ! Return on equity of 3.4% and ROA of 0.9% are critically low, indicating severe capital inefficiency and inadequate shareholder value generation
  • ! Declining top-line revenue suggests market share loss or structural headwinds in core accident and health insurance segments
ChatGPT
  • ! Revenue declined 9.3% year over year, pointing to weak top-line momentum
  • ! Net income fell 33.0% and diluted EPS fell 29.2%, indicating earnings pressure
  • ! Return metrics are respectable but not exceptional for an insurer, with ROE of 12.4% and ROA of 3.1%

Key Metrics to Watch

Claude
  • * Net income and EPS recovery trajectory and stabilization
  • * Return on equity movement toward sustainable 8-10%+ benchmark levels
  • * Revenue growth stabilization and segment-level performance drivers
ChatGPT
  • * Revenue growth and policy-related earned premium trends
  • * Net income, diluted EPS, and operating cash flow consistency

Aflac Inc. (AFL) Financial Metrics & Key Ratios

Revenue
$4.3B
Net Income
$1.0B
EPS (Diluted)
$1.98
Free Cash Flow
$968.0M
Total Assets
$116.3B
Cash Position
$5.7B

💡 AI Analyst Insight

The 22.3% free cash flow margin provides substantial flexibility for dividends, buybacks, and strategic investments. The current ratio below 1.0x warrants monitoring of short-term liquidity.

AFL Profit Margin, ROE & Profitability Analysis

Gross Margin N/A
Operating Margin 28.2%
Net Margin 23.4%
ROE 3.4%
ROA 0.9%
FCF Margin 22.3%

AFL vs Finance Sector: How Aflac Inc. Compares

How Aflac Inc. compares to Finance sector averages

Net Margin
AFL 23.4%
vs
Sector Avg 25.0%
AFL Sector
ROE
AFL 3.4%
vs
Sector Avg 12.0%
AFL Sector
Current Ratio
AFL 0.0x
vs
Sector Avg 1.2x
AFL Sector
Debt/Equity
AFL 0.3x
vs
Sector Avg 2.0x
AFL Sector

Sector benchmarks are approximate industry averages. Actual sector performance may vary.

Is Aflac Inc. Stock Overvalued? AFL Valuation Analysis 2026

Based on fundamental analysis, Aflac Inc. has mixed fundamental signals relative to the Finance sector in 2026.

Return on Equity
3.4%
Sector avg: 12%
Net Profit Margin
23.4%
Sector avg: 25%
Revenue Growth
N/A
Year-over-year
Debt/Equity
0.28x
Sector avg: 2x

Note: This is a fundamental analysis based on SEC filings. For P/E ratio, price targets, and market-based valuation, consult financial data providers. This is not investment advice.

Aflac Inc. Balance Sheet: AFL Debt, Cash & Liquidity

Current Ratio
N/A
Quick Ratio
N/A
Debt/Equity
0.28x
Debt/Assets
74.2%
Interest Coverage
20.76x
Long-term Debt
$8.4B

AFL Revenue & Earnings Growth: 5-Year Financial Trend

AFL 5-year financial data: Year 2021: Revenue $22.3B, Net Income $3.3B, EPS $4.43. Year 2022: Revenue $22.1B, Net Income $4.8B, EPS $6.67. Year 2023: Revenue $21.6B, Net Income $4.2B, EPS $6.25. Year 2024: Revenue $19.1B, Net Income $4.4B, EPS $6.93. Year 2025: Revenue $18.9B, Net Income $4.7B, EPS $7.78.
Revenue
Net Income
EPS (right axis)

5-Year Trend Summary: Aflac Inc.'s revenue has declined by 15% over the 5-year period, indicating business contraction. The most recent EPS of $7.78 reflects profitable operations.

AFL Revenue Growth, EPS Growth & YoY Performance

Revenue Growth
N/A
Year-over-year
Net Income Growth
N/A
Year-over-year
EPS Growth
N/A
Earnings per share
FCF Margin
22.3%
Free cash flow / Revenue

AFL Quarterly Earnings & Performance

Quarterly financial performance data for Aflac Inc. including revenue, net income, and earnings per share.
Quarter Revenue Net Income EPS
Q1 2026 $3.4B $29.0M $0.05
Q3 2025 $2.9B $29.0M $-0.17
Q2 2025 $4.2B $29.0M $1.11
Q1 2025 $3.4B $29.0M $0.05
Q3 2024 $2.9B -$93.0M $-0.17
Q2 2024 $5.1B $1.2B $2.71
Q1 2024 $4.8B $1.2B $1.94
Q3 2023 $4.7B $1.0B $2.64

Data sourced from SEC EDGAR 10-Q quarterly filings. Figures may represent quarterly or cumulative values.

Aflac Inc. Dividends, Buybacks & Capital Allocation

Operating Cash Flow
$968.0M
Cash generated from operations
Stock Buybacks
$1.0B
Shares repurchased (TTM)
Dividends Paid
$304.0M
Returned to shareholders

AFL SEC Filings: Latest 10-K & 10-Q Analysis

Access official SEC EDGAR filings for Aflac Inc. (CIK: 0000004977)

📋 Recent SEC Filings

Date Form Document Action
May 7, 2026 4 xslF345X06/wk-form4_1778185582.xml View →
May 7, 2026 4 xslF345X06/wk-form4_1778184666.xml View →
May 7, 2026 8-K afl-20260504.htm View →
May 6, 2026 4 xslF345X06/wk-form4_1778102373.xml View →
May 6, 2026 4 xslF345X06/wk-form4_1778102027.xml View →

Frequently Asked Questions about AFL

What is the AI rating for AFL?

Aflac Inc. (AFL) has a Combined AI Rating of SELL from Claude (SELL) and ChatGPT (HOLD) with 72% combined confidence, based on fundamental analysis of SEC EDGAR filings.

What are AFL's key strengths?

Claude: Strong operating margin of 28.2% and net margin of 23.4% demonstrates competitive pricing power in insurance. Conservative capital structure with 0.28x debt/equity ratio and 20.8x interest coverage ratio provides financial stability. ChatGPT: High profitability with 26.4% operating margin and 21.2% net margin. Conservative leverage profile with 0.28x debt-to-equity and 20.9x interest coverage.

What are the risks of investing in AFL?

Claude: Significant earnings deterioration with net income declining 33% YoY despite only 9.3% revenue decline suggests operational challenges or rising claims. Return on equity of 3.4% and ROA of 0.9% are critically low, indicating severe capital inefficiency and inadequate shareholder value generation. ChatGPT: Revenue declined 9.3% year over year, pointing to weak top-line momentum. Net income fell 33.0% and diluted EPS fell 29.2%, indicating earnings pressure.

What is AFL's revenue and growth?

Aflac Inc. reported revenue of $4.3B.

Does AFL pay dividends?

Aflac Inc. pays dividends, with $304.0M distributed to shareholders in the trailing twelve months.

Where can I find AFL SEC filings?

Official SEC filings for Aflac Inc. (CIK: 0000004977) including 10-K, 10-Q, and 8-K reports are available on SEC EDGAR.

What is AFL's EPS?

Aflac Inc. has a diluted EPS of $1.98.

How is the AI analysis conducted?

Two independent AI systems — Claude (Anthropic) and ChatGPT (OpenAI) — analyze SEC EDGAR filings including 10-K annual reports and 10-Q quarterly reports. Each AI evaluates financial health, profitability ratios, balance sheet strength, and growth metrics. The combined rating reflects both perspectives for balanced insights.

Is AFL a good stock to buy right now?

Based on our AI fundamental analysis in May 2026, Aflac Inc. has a SELL rating with 72% confidence. Review the strengths and risks sections above before making a decision. This is not investment advice.

Is AFL stock overvalued or undervalued?

Valuation metrics for AFL: ROE of 3.4% (sector avg: 12%), net margin of 23.4% (sector avg: 25%). Compare these metrics with sector averages to assess valuation.

Should I buy AFL stock in 2026?

Our dual AI analysis gives Aflac Inc. a combined SELL rating for 2026. Revenue is data pending, with profitability at or below sector average. Always conduct your own research.

What is AFL's free cash flow?

Aflac Inc.'s operating cash flow is $968.0M, with capital expenditures of N/A. FCF margin is 22.3%.

How does AFL compare to other Finance stocks?

Vs Finance sector averages: Net margin 23.4% (avg: 25%), ROE 3.4% (avg: 12%), current ratio N/A (avg: 1.2).

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Disclaimer: This analysis is generated by Claude AI (Anthropic) and ChatGPT (OpenAI) based on publicly available SEC EDGAR filings. It does not include stock price data and should not be considered financial advice. All fundamental data is sourced from SEC public domain filings. Always conduct your own research and consult with a qualified financial advisor before making investment decisions.
Data Source: SEC EDGAR | Analysis Date: May 7, 2026 | Data as of: 2026-03-31 | Powered by Claude AI