Common-Size Balance Sheet: Assets
Quarterly Data
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- Statement of Comprehensive Income
- Analysis of Liquidity Ratios
- Analysis of Reportable Segments
- Common Stock Valuation Ratios
- Price to FCFE (P/FCFE)
- Present Value of Free Cash Flow to Equity (FCFE)
- Debt to Equity since 2005
- Price to Earnings (P/E) since 2005
- Price to Book Value (P/BV) since 2005
- Analysis of Revenues
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United Parcel Service Inc., common-size consolidated balance sheet: assets (quarterly data)
Based on: 10-Q (reporting date: 2025-09-30), 10-Q (reporting date: 2025-06-30), 10-Q (reporting date: 2025-03-31), 10-K (reporting date: 2024-12-31), 10-Q (reporting date: 2024-09-30), 10-Q (reporting date: 2024-06-30), 10-Q (reporting date: 2024-03-31), 10-K (reporting date: 2023-12-31), 10-Q (reporting date: 2023-09-30), 10-Q (reporting date: 2023-06-30), 10-Q (reporting date: 2023-03-31), 10-K (reporting date: 2022-12-31), 10-Q (reporting date: 2022-09-30), 10-Q (reporting date: 2022-06-30), 10-Q (reporting date: 2022-03-31), 10-K (reporting date: 2021-12-31), 10-Q (reporting date: 2021-09-30), 10-Q (reporting date: 2021-06-30), 10-Q (reporting date: 2021-03-31), 10-K (reporting date: 2020-12-31), 10-Q (reporting date: 2020-09-30), 10-Q (reporting date: 2020-06-30), 10-Q (reporting date: 2020-03-31).
- Cash and Cash Equivalents
- The proportion of cash and cash equivalents compared to total assets exhibits fluctuating trends over the analyzed periods. Initially, a decrease is observed in late 2020 and early 2021, followed by a peak around March 2022. Subsequently, a steady decline is noted through 2023 and early 2024, reaching lower levels around the first quarter of 2025, although a slight recovery is visible near the end of the dataset.
- Accounts Receivable, Net
- This component showed an increase in late 2020, reaching a high point at the end of that year and into early 2021. Afterward, a downward trend follows, lowering its share through 2023, with some minor fluctuations. Toward early 2024 through 2025, the accounts receivable percentage remains relatively stable, though slightly reduced compared to the peak periods.
- Assets Held for Sale
- Information on assets held for sale is sparse but indicates a minor presence beginning in late 2020 and resuming slightly in 2024. The values, however, remain minimal relative to total assets.
- Other Current Assets
- The share of other current assets relative to total assets declines modestly through 2020, then rises sharply during late 2022 and early 2023, peaking during this time before returning to lower levels by mid-2024 and stabilizing at approximately 3% through 2025.
- Current Assets
- Current assets as a proportion of total assets remain relatively stable around 32-35% through 2020 and 2021 with a rising trend in 2022, peaking at 36.5%. From 2023 onward, a pronounced decline occurs, falling below 27% in several quarters and further decreasing to about 25% in 2025, indicating a gradual shift toward non-current assets.
- Property, Plant and Equipment, Net
- The share attributed to property, plant, and equipment remains the dominant asset class throughout the period. Initially stable around 50.5%, there is a slight decreasing trend in 2021. However, from 2022 onward, an increasing pattern emerges, peaking above 54% in early 2024 and slightly declining but remaining above 52% into 2025.
- Operating Lease Right-of-Use Assets
- The percentage of operating lease right-of-use assets relative to total assets hovers between 4.8% and 6.2% over the entire period, with a small upward trend starting in late 2022 through early 2024, followed by some moderate fluctuations without a definitive long-term increase or decrease.
- Goodwill
- The proportion of goodwill as a component of total assets remains steady, fluctuating narrowly between approximately 5% and 7%. There is a slight increase observed in early 2024, peaking near 7.2%, but this is followed by mild declines, stabilizing around mid-6% thereafter.
- Intangible Assets, Net
- Intangible assets show a subtle upward trend across the period, starting close to 3.5% and rising gradually to just above 4.5% by 2025. This suggests ongoing investment or capitalization of intangible-related assets over time.
- Deferred Income Tax Assets
- This asset category remains a small portion of total assets, consistently below 0.5%. A decreasing trend is visible from 2020 into 2023, with a slight uptick occurring in 2025, though overall levels remain minimal.
- Other Non-Current Assets
- After a decrease from early 2020 to mid-2021, other non-current assets increase notably by late 2022 and early 2023, peaking at nearly 6%. However, this is followed by a reduction to around 2.6-2.9% through 2024 and continued stability into 2025.
- Non-Current Assets
- The total non-current asset proportion remains dominant relative to total assets but shows some variability. After a gentle decline from approximately 68% to near 64% in 2021, there is a substantial increase, reaching over 76% in early 2024. This trend is indicative of a strategic shift favoring long-term asset holdings, with slight decreases but persistent elevated levels through 2025.
- Overall Asset Composition Trends
- The data reveals a progressive reallocation within asset composition, characterized by a decline in current assets and cash holdings and a corresponding rise in non-current assets such as property, plant, and equipment, as well as intangible assets. This shift indicates an emphasis on longer-term investments and possibly asset-heavy operational strategies. The relatively stable goodwill and operating lease assets suggest consistent business operations and lease commitments. Fluctuations in other current and non-current assets hint at occasional adjustments or reclassifications but do not significantly alter the overall asset structure.