---
schema_version: "secwatch.filing_event.v1"
accession: "0001628280-26-054333"
form_type: "8-K"
ticker: "AFL"
cik: "0000004977"
company_name: "AFLAC INC"
filed_at: "2026-08-06T20:14:30+00:00"
generated_at: "2026-08-06T20:18:50.771469+00:00"
event_type: "earnings"
sentiment: "neutral"
materiality_score: 0.7
calibrated_materiality_score: 0.7
confidence: "high"
source: SEC EDGAR
---

# Aflac Q2 net earnings up 37.7% to $1.63/sh; adjusted EPS down 1.7% to $1.75; declares $0.61 dividend

## Summary
- Net earnings $825M ($1.63 diluted EPS) vs $599M ($1.11) a year ago, up 37.7% due to lower investment losses.
- Adjusted earnings $883M, down 7.7% YoY; adjusted EPS $1.75, down 1.7%; yen headwind of $0.05 per share.
- Japan pretax adjusted earnings in yen up 3.4% to ¥118.2B; net earned premiums down 3.7% in yen.
- U.S. net earned premiums up 2.3% to $1.539B; pretax adjusted earnings down 4.6% to $370M.
- Board declares Q3 dividend $0.61/share, up 5.2% from $0.58; payable Sept 1, record Aug 19.

## SEC filing metadata
- accession: 0001628280-26-054333
- form_type: 8-K
- ticker: AFL
- cik: 0000004977
- company_name: AFLAC INC
- filed_at: 2026-08-06T20:14:30+00:00
- event_type: earnings
- sentiment: neutral
- materiality_score: 0.7
- calibrated_materiality_score: 0.7
- confidence: high
- sec_items: 2.02, 7.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/4977/000162828026054333/0001628280-26-054333-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/4977/000162828026054333/afl-20260806.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001628280-26-054333
- JSON: https://secwatch.observer/filing/0001628280-26-054333.json
- Plain text: https://secwatch.observer/filing/0001628280-26-054333.txt

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