UNITED PARCEL SERVICE INC financial metrics

Professional SEC-based dashboard for profitability, financial health, and growth with transparent scoring logic. Latest period: Q4 2025.

Symbol
UPS on NYSE
Location
Atlanta, GA
Fiscal year end
31 December
Latest financial report
17 Feb 2026

Latest SEC snapshot (2025-12-31) highlights Return On Invested Capital 19.1%, Return On Equity 33.8%, and Return On Assets 7.4%.

How Calculated (standard_v1)

Metrics are computed with a market-consensus convention designed for cross-portal comparability.

  • TTM Operating Income / TTM Revenues
  • Current Assets / Current Liabilities (latest instant quarter)
  • (Current Assets - Inventory) / Current Liabilities; fallback: (Cash+Short-Term Investments + Accounts Receivable) / Current Liabilities
  • Total Debt / Stockholders Equity (latest instant quarter; shared unit; freshest series)
  • TTM Net Income / Average Equity (current quarter + same quarter previous year) / 2
  • TTM Net Income / Average Assets (current quarter + same quarter previous year) / 2
  • TTM NOPAT / Average Invested Capital, where NOPAT=Operating Income*(1-tax rate), Invested Capital=Equity+Total Debt-Cash & ST Investments
  • TTM Revenues YoY
  • TTM Net Income YoY

Financial Quality Score

Transparent 0-100 scoring model based on profitability, financial health, and growth factors.

73.3/100

Balanced Confidence high

Return On Invested Capital

19%

Metric score 94.3/100

Return On Equity

34%

Metric score 100.0/100

Return On Assets

7.4%

Metric score 68.0/100

Financial Health

Current Ratio
1.22x
Quick Ratio
1.11x
Debt to Equity
1.76x

Strengths

Return On Invested Capital, Return On Equity, and Current Ratio

Watchpoints

Operating Margin, Debt-to-equity, and Revenues YoY

Key metrics snapshot

Profitability

Metric Latest value YoY change
Return On Invested Capital 19% -8.2%
Return On Equity 34% -0.48%
Return On Assets 7.4% -5.1%
Operating Margin 11% -4.6%

Financial Health

Metric Latest value YoY change
Current Ratio 1.22x +3.8%
Quick Ratio 1.11x +6%
Debt-to-equity 1.76x +25%

Growth

Metric Latest value YoY change
Revenues YoY -2.6%

Share Metrics

Metric Latest value YoY change
Weighted Average Number of Shares Outstanding, Basic 849,000,000 -0.7%
Weighted Average Number of Shares Outstanding, Diluted 850,000,000 -0.7%

Additional Metrics

Metric Latest value YoY change
Revenue from Contract with Customer, Excluding Assessed Tax $88,661,000,000 -2.6%
Costs and Expenses $80,794,000,000 -2.2%
Operating Income (Loss) $7,867,000,000 -7.1%
Nonoperating Income (Expense) $703,000,000 +31%
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest $7,164,000,000 -3.7%
Income Tax Expense (Benefit) $1,592,000,000 -4.1%
Earnings Per Share, Basic 6.56 -3%
Earnings Per Share, Diluted 6.56 -2.8%
Cash and Cash Equivalents, at Carrying Value $5,887,000,000 -3.7%
Accounts Receivable, after Allowance for Credit Loss, Current $11,209,000,000 +3.1%
Inventory, Net $739,000,000 -11%
Other Assets, Current $1,949,000,000 -16%
Assets, Current $19,045,000,000 -1.4%
Operating Lease, Right-of-Use Asset $4,263,000,000 +2.7%
Intangible Assets, Net (Excluding Goodwill) $4,021,000,000 +31%
Goodwill $5,837,000,000 +36%
Other Assets, Noncurrent $2,053,000,000 +5%
Assets $73,090,000,000 +4.3%
Accounts Payable, Current $6,633,000,000 +5.3%
Employee-related Liabilities, Current $3,715,000,000 +1.6%
Contract with Customer, Liability, Current $0
Liabilities, Current $15,620,000,000 -5%
Long-term Debt and Lease Obligation $23,519,000,000 +21%
Contract with Customer, Liability, Noncurrent $49,000,000 +81%
Deferred Income Tax Liabilities, Net $3,690,000,000 +2.6%
Operating Lease, Liability, Noncurrent $3,700,000,000 +1.8%
Other Liabilities, Noncurrent $3,739,000,000 +12%
Accumulated Other Comprehensive Income (Loss), Net of Tax $4,208,000,000 +2.3%
Retained Earnings (Accumulated Deficit) $20,151,000,000 -3.5%
Stockholders' Equity Attributable to Parent $16,227,000,000 -2.9%
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest $16,255,000,000 -2.9%
Liabilities and Equity $73,090,000,000 +4.3%
Share-based Payment Arrangement, Noncash Expense $73,000,000 +204%
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents $5,887,000,000 -3.7%
Deferred Tax Assets, Valuation Allowance $84,000,000 -54%
Deferred Tax Assets, Gross $4,186,000,000 +0.43%
Operating Lease, Liability $4,463,000,000 +2.2%
Lessee, Operating Lease, Liability, to be Paid $5,407,000,000 +3.7%
Operating Lease, Liability, Current $763,000,000 +4.1%
Lessee, Operating Lease, Liability, to be Paid, Year Two $822,000,000 +7.5%
Lessee, Operating Lease, Liability, to be Paid, Year One $907,000,000 +7.1%
Operating Lease, Weighted Average Discount Rate, Percent 0.0366 +4.6%
Lessee, Operating Lease, Liability, Undiscounted Excess Amount $944,000,000 +12%
Lessee, Operating Lease, Liability, to be Paid, Year Three $641,000,000 -2.7%
Preferred Stock, Shares Issued 0
Preferred Stock, Shares Authorized 200,000,000 0%
Lessee, Operating Lease, Liability, to be Paid, Year Four $496,000,000 -1.6%
Deferred Tax Assets, Net of Valuation Allowance $4,102,000,000 +2.9%
Preferred Stock, Par or Stated Value Per Share 0.01 0%

How we score

This score is transparent and deterministic. We weight profitability, financial health, and growth metrics, then renormalize weights when SEC data is missing.

Metric Weight V1 threshold
ROIC205% to 20%
ROE158% to 25%
ROA102% to 10%
Operating Margin55% to 25%
Current Ratio121.0x to 2.0x
Quick Ratio80.8x to 1.5x
Debt to Equity100.3x to 2.0x (lower is better)
Revenue YoY10-10% to +20%
Net Income YoY10-10% to +20%