Stock Analysis on Net
Stock Analysis on Net

United Parcel Service Inc. (NYSE:UPS)

Common-Size Income Statement
Quarterly Data

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United Parcel Service Inc., common-size consolidated income statement (quarterly data)

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3 months ended: Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020 Dec 31, 2019 Sep 30, 2019 Jun 30, 2019 Mar 31, 2019 Dec 31, 2018 Sep 30, 2018 Jun 30, 2018 Mar 31, 2018 Dec 31, 2017 Sep 30, 2017 Jun 30, 2017 Mar 31, 2017 Dec 31, 2016 Sep 30, 2016 Jun 30, 2016 Mar 31, 2016
Revenue 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00 100.00
Repairs and maintenance -2.70 -2.71 -2.71 -3.12 -2.17 -2.65 -2.62 -2.53 -2.21 -2.51 -2.42 -2.54 -2.23 -2.49 -2.49 -2.55 -2.29 -2.59 -2.62 -2.64
Purchased transportation -20.27 -18.54 -18.16 -16.25 -17.70 -16.29 -16.62 -17.28 -19.34 -18.44 -18.38 -18.38 -18.74 -16.60 -15.51 -15.45 -16.67 -14.82 -14.15 -14.04
Fuel -2.83 -2.91 -2.44 -4.22 -4.07 -4.50 -4.75 -4.49 -4.83 -4.97 -4.88 -4.38 -4.34 -3.98 -3.91 -4.05 -3.77 -3.62 -3.45 -3.01
Other occupancy -1.71 -1.77 -1.74 -2.12 -1.72 -1.89 -1.78 -2.16 -1.81 -1.84 -1.84 -2.11 -1.65 -1.76 -1.68 -1.95 -1.62 -1.66 -1.67 -1.87
Cost of revenue -27.51% -25.93% -25.05% -25.72% -25.66% -25.32% -25.78% -26.46% -28.18% -27.75% -27.53% -27.41% -26.95% -24.83% -23.59% -24.00% -24.36% -22.69% -21.89% -21.56%
Gross profit 72.49% 74.07% 74.95% 74.28% 74.34% 74.68% 74.22% 73.54% 71.82% 72.25% 72.47% 72.59% 73.05% 75.17% 76.41% 76.00% 75.64% 77.31% 78.11% 78.44%
Compensation and benefits -50.30 -52.16 -53.00 -55.92 -52.03 -52.35 -51.52 -54.29 -51.14 -51.68 -51.70 -52.85 -53.81 -51.45 -51.46 -53.09 -66.87 -52.63 -52.89 -54.47
Depreciation and amortization -2.86 -3.19 -3.23 -3.59 -3.06 -3.20 -3.19 -3.31 -2.75 -3.00 -3.10 -3.48 -3.15 -3.58 -3.57 -3.62 -3.33 -3.71 -3.79 -3.83
Other expenses -11.15 -7.60 -7.91 -8.82 -8.88 -7.50 -7.64 -7.81 -7.83 -7.66 -7.52 -7.37 -8.15 -7.40 -7.31 -7.64 -7.97 -7.34 -7.49 -7.50
Operating profit 8.18% 11.13% 10.81% 5.94% 10.37% 11.62% 11.87% 8.12% 10.10% 9.90% 10.16% 8.88% 7.93% 12.74% 14.07% 11.65% -2.53% 13.63% 13.93% 12.64%
Investment income (expense) and other -24.70 1.59 1.60 1.91 -10.53 1.29 1.22 1.25 -6.62 1.82 1.73 1.72 0.12 0.13 0.09 0.10 0.07 0.09 0.05 0.12
Interest expense -0.70 -0.83 -0.89 -0.93 -0.81 -0.87 -0.88 -0.98 -0.75 -0.89 -0.85 -0.89 -0.69 -0.69 -0.70 -0.67 -0.59 -0.63 -0.64 -0.65
Other income and (expense) -25.41% 0.76% 0.71% 0.99% -11.33% 0.43% 0.34% 0.27% -7.36% 0.93% 0.88% 0.82% -0.56% -0.57% -0.62% -0.57% -0.52% -0.54% -0.59% -0.53%
Income before income taxes -17.22% 11.89% 11.52% 6.93% -0.96% 12.04% 12.21% 8.39% 2.74% 10.83% 11.03% 9.71% 7.37% 12.17% 13.45% 11.08% -3.05% 13.08% 13.34% 12.12%
Income tax expense 3.78 -2.67 -2.88 -1.58 0.45 -2.49 -2.88 -1.92 -0.45 -2.18 -2.53 -1.85 -1.51 -4.26 -4.67 -3.52 1.64 -4.58 -4.67 -4.27
Net income -13.44% 9.21% 8.64% 5.35% -0.52% 9.55% 9.34% 6.47% 2.28% 8.64% 8.51% 7.86% 5.86% 7.91% 8.79% 7.56% -1.41% 8.51% 8.67% 7.84%

Based on: 10-K (filing date: 2021-02-22), 10-Q (filing date: 2020-11-02), 10-Q (filing date: 2020-08-04), 10-Q (filing date: 2020-05-08), 10-K (filing date: 2020-02-20), 10-Q (filing date: 2019-10-29), 10-Q (filing date: 2019-07-30), 10-Q (filing date: 2019-04-30), 10-K (filing date: 2019-02-21), 10-Q (filing date: 2018-10-30), 10-Q (filing date: 2018-08-02), 10-Q (filing date: 2018-05-03), 10-K (filing date: 2018-02-21), 10-Q (filing date: 2017-11-02), 10-Q (filing date: 2017-08-03), 10-Q (filing date: 2017-05-04), 10-K (filing date: 2017-02-21), 10-Q (filing date: 2016-11-03), 10-Q (filing date: 2016-08-05), 10-Q (filing date: 2016-05-10).

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 increased from Q2 2020 to Q3 2020 but then decreased significantly from Q3 2020 to Q4 2020.
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 Q2 2020 to Q3 2020 but then decreased significantly from Q3 2020 to Q4 2020.
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 Q2 2020 to Q3 2020 but then decreased significantly from Q3 2020 to Q4 2020.