Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
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United Parcel Service Inc. pages available for free this week:
- Cash Flow Statement
- Common-Size Income Statement
- Analysis of Profitability Ratios
- Analysis of Short-term (Operating) Activity Ratios
- Analysis of Reportable Segments
- Enterprise Value to EBITDA (EV/EBITDA)
- Selected Financial Data since 2005
- Operating Profit Margin since 2005
- Debt to Equity since 2005
- Price to Earnings (P/E) since 2005
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United Parcel Service Inc., common-size consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
Based on: 10-Q (reporting date: 2026-06-30), 10-Q (reporting date: 2026-03-31), 10-K (reporting date: 2025-12-31), 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).
The capital structure exhibits a fluctuating relationship between total liabilities and shareowners' equity over the observed period. Total liabilities initially decreased from a peak of 88.69% in March 2021 to a low of 71.52% in June 2023, before trending upward again to reach 78.81% by June 2026. Conversely, total shareowners' equity grew from 11.31% in March 2021 to a peak of 28.48% in June 2023, followed by a gradual contraction to 21.19% by June 2026.
- Debt and Liability Composition
- Current liabilities show a general downward trend, moving from 25.75% in March 2021 to 20.88% in June 2026. This is primarily driven by a reduction in accounts payable, which declined from nearly 10% to approximately 8.39%. Long-term debt and finance leases exhibit significant volatility; after declining from 34.62% in March 2021 to 24.35% in December 2022, this component surged back to 33.47% by June 2026, indicating a renewed reliance on long-term borrowing.
- Pension and Benefit Obligations
- A substantial reduction in pension and postretirement benefit obligations is observed, falling from 15.15% in March 2021 to a low of 6.37% in March 2023. While these obligations increased slightly thereafter, they stabilized between 8.90% and 9.28% through June 2026, suggesting a long-term deleveraging of pension-related liabilities.
- Equity and Retained Earnings
- Retained earnings were a primary driver of equity growth during the first half of the period, rising from 16.98% in March 2021 to a peak of 30.68% in June 2023. However, a subsequent decline to 26.42% by June 2026 indicates either a reduction in retained profits or an increase in distributions to shareholders. This trend is mirrored in the equity for controlling interests, which peaked at 28.46% in June 2023 before receding to 21.14% by June 2026.
- Comprehensive Loss and Other Items
- Accumulated other comprehensive loss showed marked volatility. An initial improvement from -7.36% in March 2021 to -2.05% in March 2023 was followed by a widening of losses, reaching -5.97% by June 2026. Non-current operating leases remained relatively stable throughout the period, fluctuating within a narrow range between 3.99% and 5.46%.