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United Parcel Service Inc. (UPS)


Common-Size Income Statement

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United Parcel Service Inc., Common-Size Consolidated Income Statement

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12 months ended Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015 Dec 31, 2014
Revenue 100.00 100.00 100.00 100.00 100.00
Repairs and maintenance -2.41 -2.43 -2.53 -2.40 -2.35
Purchased transportation -18.66 -16.68 -14.99 -13.78 -14.53
Fuel -4.77 -4.08 -3.48 -4.25 -6.67
Other occupancy -1.90 -1.75 -1.70 -1.75 -1.79
Cost of revenue -27.73% -24.95% -22.69% -22.18% -25.34%
Gross profit 72.27% 75.05% 77.31% 77.82% 74.66%
Compensation and benefits -51.82 -52.51 -57.09 -53.16 -55.03
Depreciation and amortization -3.07 -3.46 -3.65 -3.57 -3.30
Other expenses -7.60 -7.65 -7.59 -7.94 -7.79
Operating profit 9.77% 11.43% 8.98% 13.14% 8.53%
Investment income (expense) and other -0.56 0.11 0.08 0.03 0.04
Interest expense -0.84 -0.69 -0.63 -0.58 -0.61
Other income and (expense) -1.40% -0.58% -0.54% -0.56% -0.57%
Income before income taxes 8.38% 10.85% 8.43% 12.58% 7.96%
Income tax expense -1.71 -3.40 -2.80 -4.28 -2.76
Net income 6.67% 7.45% 5.63% 8.30% 5.21%

Based on: 10-K (filing date: 2019-02-21), 10-K (filing date: 2018-02-21), 10-K (filing date: 2017-02-21), 10-K (filing date: 2016-02-25), 10-K (filing date: 2015-02-27).

Item Description The company
Operating profit The net result for the period of deducting operating expenses from operating revenues. United Parcel Service Inc.’s operating profit as a percentage of revenue increased from 2016 to 2017 but then slightly declined from 2017 to 2018 not reaching 2016 level.
Income before income taxes Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. United Parcel Service Inc.’s income before income taxes as a percentage of revenue increased from 2016 to 2017 but then declined significantly from 2017 to 2018.
Net income The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. United Parcel Service Inc.’s net income as a percentage of revenue increased from 2016 to 2017 but then slightly declined from 2017 to 2018.