Stock Analysis on Net

United Parcel Service Inc. (NYSE:UPS)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 

United Parcel Service Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity

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Dec 31, 2021 Dec 31, 2020 Dec 31, 2019 Dec 31, 2018 Dec 31, 2017
Current maturities of long-term debt, commercial paper and finance leases 3.07 4.20 5.91 5.61 8.83
Current maturities of operating leases 0.84 0.90 0.93 0.00 0.00
Accounts payable 10.84 10.34 9.60 10.37 8.53
Accrued wages and withholdings 5.50 5.72 4.41 6.09 5.55
Self-insurance reserves 1.51 1.74 1.58 1.62 1.55
Accrued group welfare and retirement plan contributions 1.50 1.49 1.37 1.43 1.49
Liabilities to be disposed of 0.00 0.56 0.00 0.00 0.00
Other current liabilities 2.06 2.32 2.84 3.04 2.03
Current liabilities 25.31% 27.27% 26.64% 28.16% 27.99%
Long-term debt and finance leases, excluding current maturities 28.51 35.30 37.71 39.85 44.66
Non-current operating leases 4.37 4.07 4.13 0.00 0.00
Pension and postretirement benefit obligations 11.59 25.34 18.32 16.69 15.55
Deferred income tax liabilities 4.50 0.78 2.82 3.24 1.67
Other non-current liabilities 5.16 6.16 4.70 5.99 7.86
Non-current liabilities 54.13% 71.66% 67.69% 65.76% 69.74%
Total liabilities 79.44% 98.93% 94.33% 93.93% 97.73%
Class A common stock 0.00 0.00 0.00 0.00 0.00
Class B common stock 0.01 0.01 0.01 0.01 0.02
Additional paid-in capital 1.94 1.39 0.26 0.00 0.00
Retained earnings 23.31 11.05 15.74 16.01 12.90
Accumulated other comprehensive loss -4.72 -11.40 -10.37 -9.98 -10.72
Deferred compensation obligations 0.02 0.03 0.04 0.06 0.08
Treasury stock -0.02 -0.03 -0.04 -0.06 -0.08
Equity for controlling interests 20.54% 1.05% 5.65% 6.04% 2.20%
Noncontrolling interests 0.02 0.02 0.03 0.03 0.07
Total shareowners’ equity 20.56% 1.07% 5.67% 6.07% 2.27%
Total liabilities and shareowners’ equity 100.00% 100.00% 100.00% 100.00% 100.00%

Based on: 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31), 10-K (reporting date: 2017-12-31).

Balance sheet item Description The company
Current liabilities Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer. United Parcel Service Inc. current liabilities as a percentage of total liabilities and shareowners’ equity increased from 2019 to 2020 but then decreased significantly from 2020 to 2021.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. United Parcel Service Inc. non-current liabilities as a percentage of total liabilities and shareowners’ equity increased from 2019 to 2020 but then decreased significantly from 2020 to 2021.
Total liabilities Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future. United Parcel Service Inc. total liabilities as a percentage of total liabilities and shareowners’ equity increased from 2019 to 2020 but then decreased significantly from 2020 to 2021.
Equity for controlling interests Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. United Parcel Service Inc. equity for controlling interests as a percentage of total liabilities and shareowners’ equity decreased from 2019 to 2020 but then increased from 2020 to 2021 exceeding 2019 level.