Stock Analysis on Net
Stock Analysis on Net

United Parcel Service Inc. (NYSE:UPS)

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity 
Quarterly Data

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

Microsoft Excel
Sep 30, 2025 Jun 30, 2025 Mar 31, 2025 Dec 31, 2024 Sep 30, 2024 Jun 30, 2024 Mar 31, 2024 Dec 31, 2023 Sep 30, 2023 Jun 30, 2023 Mar 31, 2023 Dec 31, 2022 Sep 30, 2022 Jun 30, 2022 Mar 31, 2022 Dec 31, 2021 Sep 30, 2021 Jun 30, 2021 Mar 31, 2021 Dec 31, 2020 Sep 30, 2020 Jun 30, 2020 Mar 31, 2020
Current maturities of long-term debt, commercial paper and finance leases 1.31 1.30 2.71 2.62 2.35 2.89 1.72 4.73 3.19 2.01 3.23 3.29 3.71 3.68 3.05 3.07 1.93 2.41 2.86 4.20 3.82 6.04 7.23
Current maturities of operating leases 1.04 1.02 1.05 1.05 1.02 0.98 1.03 1.00 0.94 0.96 0.93 0.87 0.81 0.80 0.83 0.84 0.84 0.86 0.87 0.90 0.90 0.86 0.86
Accounts payable 8.10 8.52 7.97 8.99 7.93 7.63 7.98 8.95 8.50 8.65 8.73 10.56 9.68 10.23 10.04 10.84 9.80 10.12 9.96 10.34 8.99 8.49 7.85
Accrued wages and withholdings 4.87 4.54 4.78 5.22 5.17 4.77 4.76 4.55 4.75 4.21 4.17 5.69 5.24 4.82 4.87 5.50 5.79 5.76 5.85 5.72 5.03 4.71 4.28
Self-insurance reserves 1.43 1.53 1.47 1.55 1.91 1.83 1.96 1.86 1.52 1.57 1.48 1.50 1.55 1.54 1.46 1.51 1.66 1.71 1.74 1.74 1.81 1.74 1.61
Accrued group welfare and retirement plan contributions 1.71 1.52 2.26 1.98 1.82 1.73 2.33 2.09 1.86 1.71 1.66 1.51 1.45 1.35 1.32 1.50 1.46 1.36 1.48 1.49 1.37 1.28 1.30
Hedge margin liabilities 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1.48 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Liabilities to be disposed of 0.00 0.00 0.00 0.00 0.00 0.54 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.47 0.56 0.00 0.00 0.00
Other current liabilities 1.92 1.65 2.63 2.05 1.89 1.35 1.96 1.77 1.74 1.78 2.33 2.07 1.50 2.32 2.45 2.06 2.06 2.09 2.54 2.32 2.85 3.10 2.89
Current liabilities 20.38% 20.08% 22.87% 23.46% 22.09% 21.73% 21.73% 24.95% 22.51% 20.88% 22.53% 25.50% 25.42% 24.74% 24.02% 25.31% 23.54% 24.31% 25.75% 27.27% 24.77% 26.22% 26.02%
Long-term debt and finance leases, excluding current maturities 33.41 33.59 28.50 27.75 29.77 29.09 27.87 26.70 26.87 27.51 27.51 24.35 25.55 25.68 28.15 28.51 31.70 32.41 34.62 35.30 37.39 37.38 39.73
Non-current operating leases 5.16 4.86 5.12 5.19 5.29 5.13 5.46 5.30 5.19 5.23 4.90 4.55 4.26 4.23 4.24 4.37 4.47 4.68 3.99 4.07 3.96 3.97 4.09
Pension and postretirement benefit obligations 8.67 9.02 10.25 9.79 7.89 9.29 9.35 8.69 6.64 6.59 6.37 6.76 9.70 11.90 11.70 11.59 11.67 11.83 15.15 25.34 15.43 17.01 17.21
Deferred income tax liabilities 5.02 4.92 5.26 5.13 5.51 5.53 5.66 5.32 6.55 6.28 6.02 6.05 5.41 5.10 4.79 4.50 4.22 3.98 3.15 0.78 3.44 3.09 2.93
Other non-current liabilities 5.16 5.29 5.10 4.78 4.71 4.66 4.90 4.61 4.95 5.03 4.89 4.94 5.23 5.08 5.09 5.16 6.06 6.09 6.03 6.16 6.03 5.28 4.57
Non-current liabilities 57.42% 57.68% 54.22% 52.64% 53.17% 53.70% 53.23% 50.62% 50.20% 50.64% 49.69% 46.65% 50.15% 51.99% 53.97% 54.13% 58.12% 59.01% 62.94% 71.66% 66.25% 66.73% 68.54%
Total liabilities 77.80% 77.75% 77.09% 76.11% 75.27% 75.43% 74.96% 75.56% 72.71% 71.52% 72.22% 72.16% 75.57% 76.73% 77.99% 79.44% 81.66% 83.32% 88.69% 98.93% 91.02% 92.95% 94.56%
Class A common stock 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Class B common stock 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01
Additional paid-in capital 0.25 0.12 0.00 0.19 0.00 0.20 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.82 1.76 1.94 1.66 2.05 1.66 1.39 0.79 0.41 0.05
Retained earnings 27.67 27.96 29.12 29.80 30.11 29.81 30.58 29.71 29.45 30.68 29.80 29.98 29.01 27.05 24.86 23.31 21.26 19.32 16.98 11.05 17.81 16.17 15.00
Accumulated other comprehensive loss -5.77 -5.89 -6.26 -6.15 -5.43 -5.48 -5.59 -5.30 -2.19 -2.24 -2.05 -2.18 -4.63 -4.64 -4.65 -4.72 -4.61 -4.72 -7.36 -11.40 -9.65 -9.56 -9.65
Deferred compensation obligations 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.03 0.03 0.03 0.03
Treasury stock -0.01 -0.01 -0.01 -0.01 -0.01 -0.01 -0.01 -0.01 -0.01 -0.01 -0.01 -0.02 -0.02 -0.02 -0.02 -0.02 -0.02 -0.02 -0.02 -0.03 -0.03 -0.03 -0.03
Equity for controlling interests 22.16% 22.21% 22.87% 23.86% 24.69% 24.53% 25.00% 24.42% 27.27% 28.46% 27.76% 27.82% 24.40% 23.24% 21.99% 20.54% 18.32% 16.66% 11.29% 1.05% 8.96% 7.03% 5.42%
Noncontrolling interests 0.04 0.04 0.04 0.04 0.04 0.03 0.04 0.01 0.02 0.03 0.02 0.02 0.03 0.03 0.03 0.02 0.02 0.03 0.02 0.02 0.02 0.02 0.02
Total shareowners’ equity 22.20% 22.25% 22.91% 23.89% 24.73% 24.57% 25.04% 24.44% 27.29% 28.48% 27.78% 27.84% 24.43% 23.27% 22.01% 20.56% 18.34% 16.68% 11.31% 1.07% 8.98% 7.05% 5.44%
Total liabilities and shareowners’ equity 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% 100.00% 100.00% 100.00%

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).