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    AFL
    Earnings call· Dec 2024(Q4 FY24)

    AFLAC INC AFL

    Feb 6, 2025 Source

    Executive summary

    Aflac Q4 FY24 — Strong Earnings and Capital Deployment Amidst Mixed Segment Performance

    Aflac delivered strong financial results in Q4 FY24, marked by robust adjusted EPS growth and record profitability in Japan, driven by strategic product launches like Tsumitasu. While capital deployment to shareholders remained significant, U.S. sales faced headwinds from underwriting discipline and a recovery from prior dental platform issues. The company is navigating a challenging commercial real estate market and anticipating lower floating rate investment income in 2025, but remains committed to profitable growth and capital efficiency.

    Highlights

    5
    • Adjusted earnings per diluted share increased 15.7% to $7.21 for FY24 and 24.8% to $1.56 for Q4 FY24.

    • Aflac Japan pretax adjusted earnings increased 15.5% for FY24, achieving a record 36% pretax profit margin.

    • Aflac Japan sales increased 5.6% for FY24 and 9% for Q4 FY24, driven by Tsumitasu.

    • Aflac U.S. net earned premiums increased 2.7% and premium persistency improved 70 basis points to 79.3% for FY24.

    • Aflac deployed $3.9 billion in capital back to shareholders in 2024, including $2.8 billion in share repurchases and 42 consecutive years of dividend growth.

    Concerns

    5
    • Aflac U.S. sales declined 1% for FY24, with Q4 sales lower than expected, including a 33% decline in dental sales.

    • Japan net earned premiums declined 5.4% in Q4, impacted by a JPY 7.2 billion reinsurance transaction and JPY 4.4 billion from paid-up policies.

    • The company increased CECL reserves associated with its commercial real estate portfolio by $40 million in Q4 due to distressed valuations.

    • Floating rate income is expected to be lower in 2025 due to anticipated rate cuts, impacting net investment income.

    • Claims utilization in the U.S. has rebounded from pandemic-depressed levels, leading to higher benefit ratios.

    Guidance & targets

    6
    CategoryTargetConfidence
    Aflac Japan Benefit Ratio
    toward the higher end of the 64% to 66% range
    medium materiality
    High
    Aflac Japan Expense Ratio
    at the lower end of the 20% to 23% range
    medium materiality
    High
    Aflac Japan Pretax Profit Margin
    at the lower end of 30% to 33% range
    high materiality
    High
    Aflac U.S. Benefit Ratio
    at the lower end of the 48% to 52% range
    medium materiality
    High
    Aflac U.S. Expense Ratio
    at the upper end of the 36% to 39% range
    medium materiality
    High
    Aflac U.S. Pretax Profit Margin
    at the upper end of the 17% to 20% range
    high materiality
    High

    Segment performance

    3
    SegmentRevenueYoYQoQMargin
    Aflac Japan
    Q4 net earned premiums were negatively impacted by a JPY 7.2 billion internal cancer reinsurance transaction and JPY 4.4 billion from paid-up policies. The benefit ratio was favorably impacted by approximately 100 basis points from remeasurement gains. The FY pretax profit margin was the highest in 30 years.
    Net earned premiums: declined 5.4% (Q4)Policies in force: declined 2.3%Total benefit ratio: 66.5% (Q4), 62.5% (FY)Third sector benefit ratio: 56.9% (Q4)Persistency: 93.4% (Q4, unchanged YoY)Expense ratio: 20.8% (Q4), 19.1% (FY)Adjusted net investment income (yen terms): up 3.7% (Q4), up 12.1% (FY)Pretax profit margin: 36% (FY)
    31.6%
    Aflac U.S.
    The Q4 total benefit ratio was 170 basis points higher than Q4 2023, driven by lower remeasurement gains. Claims utilization has rebounded to long-term expectations. The expense ratio improved due to improving scale and strong expense management. Growth initiatives (group life & disability, network dental & vision, direct-to-consumer) increased the total expense ratio by 170 basis points in Q4.
    Net earned premiums: up 2.7% (Q4)Persistency: 79.3% (up 70 bps YoY)Total benefit ratio: 46.3% (Q4)Expense ratio: 40.3% (Q4), 38.5% (FY)Adjusted net investment income: up 0.9% (Q4), up 3.3% (FY)Pretax profit margin: 21.1% (FY)
    19.7%
    Corporate
    The pretax loss was $4 million. Adjusted net investment income was higher due to lower tax credit investments, higher rates, and asset balances, including the impact of the Q4 2024 reinsurance transaction. Tax credit investments negatively impacted NII by $46 million in Q4, with a positive $4 million net impact to the bottom line.
    Adjusted net investment income: up $153M (Q4)
    -$4M

    Operational metrics

    21
    Adjusted earnings per diluted share
    $1.56up 24.8% YoY
    Q4 FY24

    Reported for the fourth quarter of fiscal year 2024.

    Adjusted earnings per diluted share
    $7.21up 15.7% YoY
    FY24

    Reported for the full fiscal year 2024.

    Net earnings per diluted share
    $9.63up 23.8% YoY
    FY24

    Reported for the full fiscal year 2024.

    Remeasurement gains on reserves
    $43M
    Q4 FY24

    Reduced benefits in the quarter.

    Variable investment income
    $17M
    Q4 FY24

    Above long-term return expectations.

    Adjusted book value per share excluding foreign currency remeasurement
    3.2%increased
    Q4 FY24

    Year-over-year increase.

    Adjusted ROE
    12%
    Q4 FY24

    Reported for the fourth quarter.

    Adjusted ROE excluding FX remeasurement
    14.5%
    Q4 FY24

    Reported for the fourth quarter.

    Japan pretax adjusted earnings
    15.5%increase
    FY24

    Year-over-year increase.

    Japan pretax profit margin
    36%record
    FY24

    Highest in 30 years.

    U.S. pretax profit margin
    21.1%
    FY24

    Strong for the full year.

    CECL reserves associated with commercial real estate portfolio
    $40Mincreased
    Q4 FY24

    Net of charge-offs, due to distressed valuations.

    U.S. statutory impairments
    $3M
    Q4 FY24

    Well within expectations and with limited impact.

    Japan FSA impairments
    JPY 700M
    Q4 FY24

    Well within expectations and with limited impact.

    Leverage ratio
    19.7%
    Q4 FY24

    Just below the target range, impacted by yen-dollar exchange rate due to 60% of debt in yen.

    Unencumbered holding company liquidity
    $4.1B
    Q4 FY24

    Holding company liquidity position.

    Tax credit investments impact on Corporate NII
    -$46M
    Q4 FY24

    Negative impact for U.S. GAAP purposes, with an associated credit to the tax line, resulting in a net positive $4 million to the bottom line.

    Floating rate book notional balance
    $9B
    Q4 FY24

    Amount of floating rate assets in the Japan segment.

    Cash invested at short end of curve
    $4B
    Q4 FY24

    Amount of cash held in the Corporate segment.

    Reinsurance ceded of Japan asset base
    6%
    Q4 FY24

    Roughly 6% of the asset base of Aflac Japan has been ceded to Bermuda.

    U.S. agent recruiting
    10,000around
    FY24

    Number of agents recruited, with expectations to recruit a similar number in 2025.

    Industry KPIs

    7
    MetricValueDetails
    Capital returns$3.9BUSD
    ROE operating ROE12%%
    Book value per share3.2%%
    Net investment incomeup 3.7%%
    Retention persistency93.4%%
    Net premiums written earneddeclined 5.4%%
    Statutory regulatory capital>1,150%%

    Product announcements

    2
    ProductTypeDetails
    New Cancer Insurance Product (WINGS)launch
    Tsumitasulaunch

    Risks & headwinds

    5
    Commercial Real Estate DownturnOngoing, long recovery expected through 2025 and beyond.

    $40 million increase in CECL reserves in Q4, two loans foreclosed and added to REO portfolio.

    Mitigation: Working with borrowers to find solutions; foreclosing when necessary to protect interests; managing REO portfolio to maximize long-term returns; confident in intrinsic value of portfolio.

    Lower Floating Rate Net Investment IncomeFY25

    Expected lower floating rate income in 2025 due to anticipated rate cuts; existing interest rate swap is out-of-the-money and ineffective, leading to direct impact on NII.

    Mitigation: Acknowledged as a factor in lower end of Japan pretax margin guidance; no specific mitigation strategy mentioned beyond managing the portfolio.

    U.S. Sales Decline, particularly DentalFY24, Q4 FY24

    1% decline in U.S. sales for FY24; 33% decline in dental sales for Q4.

    Mitigation: Re-engaging agents and brokers following stabilization of network dental operation; focusing on profitable growth through stronger underwriting discipline; investing in group life and disability, and direct-to-consumer platforms.

    Increased Claims UtilizationQ4 FY24, ongoing

    U.S. total benefit ratio came in at 46.3% in Q4, 170 basis points higher than Q4 2023, driven by lower remeasurement gains and claims rebounding from pandemic levels.

    Mitigation: Monitoring closely; company takes a cautious approach to underwriting to ensure good results.

    Initial Sales Dip for New Product LaunchesShort-term post-launch (e.g., March-April for new cancer product)

    Not quantified, but acknowledged as a typical pattern.

    Mitigation: Expectation of strong growth following the initial dip as excitement builds and product is introduced throughout the country.

    What to watch in Q1 FY25

    5

    Aflac Japan New Cancer Product Sales

    Next quarter / H1 FY25
    CurrentNew product launching March-April 2025
    TargetStrong growth following initial dip

    Why it matters

    This new product is expected to be a significant driver for Japan sales and a key component of the third-sector growth strategy.

    Therefore, we are planning a staged launch through our distribution channels of our new cancer insurance product between March and April. This new product includes our unique Yori-sou cancer consultation support service, along with insurance coverage that offers enhanced protection before, during and after cancer treatment.

    Q&A highlights

    6

    What factors impacted U.S. sales in Q4, particularly regarding the competitive environment, specific products, or market areas?

    Q4 faced tough comparisons to a strong Q4 2023. Sales were impacted by adherence to underwriting discipline for profitable growth, which meant declining business with high turnover or low claims filing. A significant factor was a 33% decline in dental sales due to a prior failed system implementation, which also had a 'halo effect' on other voluntary benefit sales. Management is disappointed with sales but pleased with overall financial performance.

    We saw a 33% decline in our dental sales for Q4. Along with the dental sales themselves though, there is the impact that we call halo, which means that on a general sense as we get additional voluntary benefit sales when we sell the dental product.

    asked by Joel Hurwitz · answered by Virgil Miller

    3 min read6 chapters

    Detailed Narrative

    01

    Aflac Japan's Strategic Product and Distribution Focus

    Aflac Japan achieved a 5.6% sales increase for FY24 and a 9% increase in Q4, driven by the Tsumitasu product launched in June 2024. Management emphasized Tsumitasu's appeal to younger customers and its role as a 'hook product' to drive third-sector sales, particularly medical and cancer policies. A new cancer insurance product, 'WINGS,' is planned for a staged launch between March and April, featuring enhanced protection and flexible coverage, including a new plan for children. The company continues to optimize its broad distribution network, including agencies, alliance partners, and banks, to reach Japanese consumers.

    02

    Aflac U.S. Sales Challenges and Recovery Efforts

    Aflac U.S. experienced a 1% sales decline for FY24, with Q4 sales lower than expected, notably a 33% decline in dental sales. This was attributed to a combination of stronger underwriting discipline, which prioritizes profitable growth, and the need to re-engage agents and brokers following a prior system implementation issue with the network dental operation. Management expressed confidence in the recovered dental platform and expects increased sales in 2025, alongside strong performance in group life and disability, and direct-to-consumer channels.

    03

    Capital Deployment and Shareholder Returns

    Aflac demonstrated a strong commitment to shareholder returns, deploying $3.9 billion in capital in 2024. This included $2.8 billion for share repurchases, with $750 million executed in Q4, marking the largest single-quarter repurchase. The company also maintained its track record of 42 consecutive years of dividend growth. Management highlighted the strong capital position, with SMR above 1,150%, ESR around 270%, and combined RBC estimated at over 650%, supporting both organic growth investments and capital returns.

    04

    Commercial Real Estate Portfolio Management

    The company continues to manage through a challenging commercial real estate market, increasing CECL reserves by $40 million in Q4 due to distressed valuations. Two loans were foreclosed and added to the real estate-owned portfolio. Management believes the current market does not reflect the intrinsic value of its portfolio and is confident in its ability to manage these assets through the cycle to maximize recoveries. The outlook for 2025 anticipates a similar environment to 2024, with a long recovery expected.

    05

    Impact of Interest Rates on Net Investment Income

    Net investment income is expected to face headwinds in 2025, particularly from the floating rate portfolio in Japan and cash holdings in the Corporate segment. Anticipated rate cuts in 2025, following a 100 basis point decline in SOFR in 2024, will lead to lower floating rate income. An existing interest rate swap, designed as a tail hedge, is currently out-of-the-money and ineffective, meaning small declines in short-term interest rates will directly impact net investment income. This is a primary factor in the lower end of the pretax margin guidance for Japan.

    06

    Reinsurance Strategy and Capital Efficiency

    Aflac has ceded approximately 6% of its Aflac Japan asset base to Aflac Re Bermuda, well within its internal 10% cap. This strategy has improved balance sheet efficiency, enhanced return on equity, and reduced risk for Aflac Japan operations. Management is pleased with the outcomes and will reassess the internal cap as it approaches the 10% level, particularly in light of the ongoing transition to the ESR capital regime framework in Japan, expected to be fully implemented by Q1 2026.

    AI-generated summary of the company’s earnings call. Not investment advice.