("=Principal Financial 1Q Profit Drops 34%; Rev Down," at 16:28 ET, incorrectly stated revenue was in millions instead of billions in the sixth paragraph. The correct version follows:)

 
 
   DOW JONES NEWSWIRES 
 

Principal Financial Group Inc. (PFG) reported a 34% drop in first-quarter profit as the life insurer and asset manager continued to be hurt by equity-market declines, though Chief Executive Larry Zimpleman noted expense initiatives helped offset some of the revenue declines caused by lower asset valuations.

Zimpleman said the capital losses from the company's investment portfolio were at "a manageable level." He added that, during the quarter, cash was moved to the holding company from the life company, "positioning the holding company to meet its obligations in 2009, while continuing to maintain strong life company capital ratios."

Still, shares fell 3.8% to $16.29 in late trading as the results were below expectations.

The results come as the life-insurance sector has been roiled by troubles in investment portfolios and annuities, both heavily exposed to the downbeat financial sector. But Principal Financial is among those expected to get some help from the Troubled Asset Relief Program, after the Treasury Department decided to include life insurers among the financial companies eligible for such aid.

Principal Financial posted earnings of $121 million, or 43 cents a share, down from $182.4 million, or 67 cents a share, a year earlier. Excluding capital losses and other one-time items, the company earned 63 cents a share in the latest quarter, down from 99 cents in the prior year.

Revenue fell 12% to $2.19 billion.

Analysts polled by Thomson Reuters were expecting a profit of 66 cents a share on $2.51 billion in revenue.

Net investment income fell 14% to $828.5 million. Total assets under management fell 22% to $236.6 billion as of March 31, which the company said reflects lower asset valuations, including the impact of equity-market declines.

Revenue in the life- and health-insurance segment fell 4.8% amid a drop in health-division premiums, as profits slumped 9.3%, hurt by higher costs for employee pension and other post-retirement benefits. Excluding items, the segment's earnings rose 14%.

Meanwhile, in the U.S. asset-accumulation unit, which includes annuities and other retirement and investment products, revenue dropped 16% as earnings tumbled 33%. The segment was hurt by lower revenue due to the impact on account values of significant equity-market declines as well as higher employee pension and post-retirement benefits costs.

Book value per common share was $8.03 as of March 31, up from $7.45 at the end of the fourth quarter but down sharply from $24.36 a year earlier.

-By Donna Kardos, Dow Jones Newswires; 201-938-5963; donna.kardos@dowjones.com