Stock Analysis on Net
Stock Analysis on Net
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United Parcel Service Inc. (NYSE: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, 2019 Dec 31, 2018 Dec 31, 2017 Dec 31, 2016 Dec 31, 2015
Revenue 100.00 100.00 100.00 100.00 100.00
Repairs and maintenance -2.48 -2.41 -2.43 -2.53 -2.40
Purchased transportation -16.99 -18.66 -16.68 -14.99 -13.78
Fuel -4.44 -4.77 -4.08 -3.48 -4.25
Other occupancy -1.88 -1.90 -1.75 -1.70 -1.75
Cost of revenue -25.79% -27.73% -24.95% -22.69% -22.18%
Gross profit 74.21% 72.27% 75.05% 77.31% 77.82%
Compensation and benefits -52.51 -51.82 -52.51 -57.09 -53.16
Depreciation and amortization -3.19 -3.07 -3.46 -3.65 -3.57
Other expenses -7.99 -7.60 -7.65 -7.59 -7.94
Operating profit 10.52% 9.77% 11.43% 8.98% 13.14%
Investment income (expense) and other -2.02 -0.56 0.11 0.08 0.03
Interest expense -0.88 -0.84 -0.69 -0.63 -0.58
Other income and (expense) -2.90% -1.40% -0.58% -0.54% -0.56%
Income before income taxes 7.63% 8.38% 10.85% 8.43% 12.58%
Income tax expense -1.64 -1.71 -3.40 -2.80 -4.28
Net income 5.99% 6.67% 7.45% 5.63% 8.30%

Based on: 10-K (filing date: 2020-02-20), 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).

Income statement 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 decreased from 2017 to 2018 but then slightly increased from 2018 to 2019.
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 decreased from 2017 to 2018 and from 2018 to 2019.
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 decreased from 2017 to 2018 and from 2018 to 2019.