---
schema_version: "secwatch.filing_event.v1"
accession: "0000004977-24-000138"
form_type: "8-K"
ticker: "AFL"
cik: "0000004977"
company_name: "AFLAC INC"
filed_at: "2024-07-31T23:59:59+00:00"
generated_at: "2026-05-31T14:35:21.881903+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Aflac Q2 net earnings $1.8B ($3.10/share), adjusted EPS up 15.8%, declares $0.50 dividend

## Summary
- Net earnings $1.8B ($3.10 diluted EPS) vs $1.6B ($2.71) a year ago; adjusted earnings $1.0B ($1.83) up 15.8% per share.
- Aflac Japan pretax adjusted earnings in yen up 18.6% reported, 10.6% currency-neutral; profit margin 35.3% vs 30.4%.
- Aflac U.S. pretax adjusted earnings up 3.8% to $383M; sales increased 2% to $331M.
- Board declared Q3 dividend $0.50/share payable Sept 2, 2024; record $800M share repurchase in Q2 (9.3M shares).
- Yen/dollar headwind reduced adjusted EPS by $0.07; average rate 155.70 vs 137.53 year ago.

## SEC filing metadata
- accession: 0000004977-24-000138
- form_type: 8-K
- ticker: AFL
- cik: 0000004977
- company_name: AFLAC INC
- filed_at: 2024-07-31T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/4977/000000497724000138/0000004977-24-000138-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/4977/000000497724000138/afl-20240731.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000004977-24-000138
- JSON: https://secwatch.observer/filing/0000004977-24-000138.json
- Plain text: https://secwatch.observer/filing/0000004977-24-000138.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.