Stock Analysis on Net
Stock Analysis on Net
Microsoft Excel LibreOffice Calc

Union Pacific Corp. (NYSE:UNP)

Analysis of Liquidity Ratios

Beginner level

Liquidity Ratios (Summary)

Union Pacific Corp., liquidity ratios

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
Current ratio 0.79 0.90 1.02 0.99 1.29
Quick ratio 0.56 0.65 0.70 0.70 0.86
Cash ratio 0.19 0.28 0.32 0.35 0.43

Based on: 10-K (filing date: 2020-02-07), 10-K (filing date: 2019-02-08), 10-K (filing date: 2018-02-09), 10-K (filing date: 2017-02-03), 10-K (filing date: 2016-02-05).

Liquidity ratio Description The company
Current ratio A liquidity ratio calculated as current assets divided by current liabilities. Union Pacific Corp.’s current ratio deteriorated from 2017 to 2018 and from 2018 to 2019.
Quick ratio A liquidity ratio calculated as (cash plus short-term marketable investments plus receivables) divided by current liabilities. Union Pacific Corp.’s quick ratio deteriorated from 2017 to 2018 and from 2018 to 2019.
Cash ratio A liquidity ratio calculated as (cash plus short-term marketable investments) divided by current liabilities. Union Pacific Corp.’s cash ratio deteriorated from 2017 to 2018 and from 2018 to 2019.

Current Ratio

Union Pacific Corp., current ratio calculation, comparison to benchmarks

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
Selected Financial Data (US$ in millions)
Current assets 3,459  4,163  4,006  3,596  4,130 
Current liabilities 4,351  4,626  3,939  3,640  3,206 
Liquidity Ratio
Current ratio1 0.79 0.90 1.02 0.99 1.29
Benchmarks
Current Ratio, Competitors2
CSX Corp. 1.52 1.34 1.01 1.22 1.52
FedEx Corp. 1.45 1.39 1.59 1.50 1.84
Norfolk Southern Corp. 0.90 0.72 0.84 0.98 1.18
United Parcel Service Inc. 1.11 1.15 1.22 1.18 1.23
Current Ratio, Sector
Industrial Transportation 1.17 1.16 1.25 1.23 1.41
Current Ratio, Industry
Industrials 1.28 1.29 1.44 1.44 1.38

Based on: 10-K (filing date: 2020-02-07), 10-K (filing date: 2019-02-08), 10-K (filing date: 2018-02-09), 10-K (filing date: 2017-02-03), 10-K (filing date: 2016-02-05).

1 2019 Calculation
Current ratio = Current assets ÷ Current liabilities
= 3,459 ÷ 4,351 = 0.79

2 Click competitor name to see calculations.

Liquidity ratio Description The company
Current ratio A liquidity ratio calculated as current assets divided by current liabilities. Union Pacific Corp.’s current ratio deteriorated from 2017 to 2018 and from 2018 to 2019.

Quick Ratio

Union Pacific Corp., quick ratio calculation, comparison to benchmarks

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
Selected Financial Data (US$ in millions)
Cash and cash equivalents 831  1,273  1,275  1,277  1,391 
Accounts receivable, net 1,595  1,755  1,493  1,258  1,356 
Total quick assets 2,426  3,028  2,768  2,535  2,747 
 
Current liabilities 4,351  4,626  3,939  3,640  3,206 
Liquidity Ratio
Quick ratio1 0.56 0.65 0.70 0.70 0.86
Benchmarks
Quick Ratio, Competitors2
CSX Corp. 1.37 1.11 0.73 0.96 1.24
FedEx Corp. 1.27 1.22 1.46 1.35 1.59
Norfolk Southern Corp. 0.65 0.53 0.65 0.81 0.92
United Parcel Service Inc. 0.99 0.99 1.01 1.05 1.11
Quick Ratio, Sector
Industrial Transportation 1.01 0.98 1.04 1.06 1.19
Quick Ratio, Industry
Industrials 0.80 0.81 0.97 0.96 0.92

Based on: 10-K (filing date: 2020-02-07), 10-K (filing date: 2019-02-08), 10-K (filing date: 2018-02-09), 10-K (filing date: 2017-02-03), 10-K (filing date: 2016-02-05).

1 2019 Calculation
Quick ratio = Total quick assets ÷ Current liabilities
= 2,426 ÷ 4,351 = 0.56

2 Click competitor name to see calculations.

Liquidity ratio Description The company
Quick ratio A liquidity ratio calculated as (cash plus short-term marketable investments plus receivables) divided by current liabilities. Union Pacific Corp.’s quick ratio deteriorated from 2017 to 2018 and from 2018 to 2019.

Cash Ratio

Union Pacific Corp., cash ratio calculation, comparison to benchmarks

Microsoft Excel LibreOffice Calc
Dec 31, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
Selected Financial Data (US$ in millions)
Cash and cash equivalents 831  1,273  1,275  1,277  1,391 
Total cash assets 831  1,273  1,275  1,277  1,391 
 
Current liabilities 4,351  4,626  3,939  3,640  3,206 
Liquidity Ratio
Cash ratio1 0.19 0.28 0.32 0.35 0.43
Benchmarks
Cash Ratio, Competitors2
CSX Corp. 0.91 0.58 0.22 0.50 0.74
FedEx Corp. 0.26 0.34 0.50 0.44 0.63
Norfolk Southern Corp. 0.25 0.14 0.27 0.41 0.49
United Parcel Service Inc. 0.37 0.36 0.32 0.39 0.44
Cash Ratio, Sector
Industrial Transportation 0.34 0.34 0.36 0.41 0.52
Cash Ratio, Industry
Industrials 0.41 0.37 0.51 0.52 0.50

Based on: 10-K (filing date: 2020-02-07), 10-K (filing date: 2019-02-08), 10-K (filing date: 2018-02-09), 10-K (filing date: 2017-02-03), 10-K (filing date: 2016-02-05).

1 2019 Calculation
Cash ratio = Total cash assets ÷ Current liabilities
= 831 ÷ 4,351 = 0.19

2 Click competitor name to see calculations.

Liquidity ratio Description The company
Cash ratio A liquidity ratio calculated as (cash plus short-term marketable investments) divided by current liabilities. Union Pacific Corp.’s cash ratio deteriorated from 2017 to 2018 and from 2018 to 2019.