Stock Analysis on Net
Stock Analysis on Net

United Parcel Service Inc. (NYSE:UPS)

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

Beginner level

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

Microsoft Excel LibreOffice Calc
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
Current maturities of long-term debt, commercial paper and finance leases 4.20 3.82 6.04 7.23 5.91 4.06 5.59 5.36 5.61 6.85 5.73 6.03 8.83 11.01 9.61 11.21 9.12 9.96 7.35 9.88
Current maturities of operating leases 0.90 0.90 0.86 0.86 0.93 0.94 0.92 0.95 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Accounts payable 10.34 8.99 8.49 7.85 9.60 7.92 8.13 7.50 10.37 7.90 8.37 7.87 8.53 6.79 6.67 6.26 7.53 5.96 6.27 5.21
Accrued wages and withholdings 5.72 5.03 4.71 4.28 4.41 4.66 5.20 5.60 6.09 5.89 5.64 5.67 5.55 5.90 5.77 5.91 5.74 5.92 5.61 5.44
Self-insurance reserves 1.74 1.81 1.74 1.61 1.58 1.42 1.50 1.50 1.62 1.49 1.63 1.65 1.55 1.72 1.77 1.73 1.66 1.71 1.70 1.69
Accrued group welfare and retirement plan contributions 1.49 1.37 1.28 1.30 1.37 1.32 1.39 1.28 1.43 1.45 1.45 1.45 1.49 1.55 1.53 1.56 1.48 1.54 1.46 0.00
Hedge margin liabilities 0.00 0.00 0.00 0.00 0.00 1.34 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
Liabilities to be disposed of 0.56 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
Other current liabilities 2.32 2.85 3.10 2.89 2.84 2.44 3.10 3.19 3.04 2.59 2.59 2.39 2.03 2.45 2.55 3.04 3.52 3.30 3.60 6.11
Current liabilities 27.27% 24.77% 26.22% 26.02% 26.64% 24.09% 25.83% 25.37% 28.16% 26.18% 25.40% 25.07% 27.99% 29.42% 27.90% 29.72% 29.05% 28.40% 25.98% 28.33%
Long-term debt and finance leases, excluding current maturities 35.30 37.39 37.38 39.73 37.71 40.80 38.70 39.14 39.85 43.05 44.49 45.90 44.66 34.71 35.89 33.71 30.70 30.01 30.13 29.54
Non-current operating leases 4.07 3.96 3.97 4.09 4.13 3.87 3.84 4.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Pension and postretirement benefit obligations 25.34 15.43 17.01 17.21 18.32 12.09 14.25 15.89 16.69 15.02 15.54 15.86 15.55 24.36 25.13 27.08 31.44 26.22 28.77 27.67
Deferred income tax liabilities 0.78 3.44 3.09 2.93 2.82 3.54 3.69 3.38 3.24 2.29 2.16 1.88 1.67 0.18 0.24 0.28 0.28 0.19 0.19 0.27
Other non-current liabilities 6.16 6.03 5.28 4.57 4.70 5.14 5.32 5.51 5.99 6.77 7.20 8.19 7.86 7.60 7.64 7.75 7.47 7.97 8.03 7.86
Non-current liabilities 71.66% 66.25% 66.73% 68.54% 67.69% 65.45% 65.79% 67.93% 65.76% 67.13% 69.39% 71.83% 69.74% 66.86% 68.90% 68.82% 69.89% 64.38% 67.11% 65.33%
Total liabilities 98.93% 91.02% 92.95% 94.56% 94.33% 89.54% 91.62% 93.31% 93.93% 93.30% 94.79% 96.91% 97.73% 96.28% 96.79% 98.54% 98.94% 92.78% 93.09% 93.67%
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 0.01 0.01 0.00 0.01 0.01 0.01
Class B common stock 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02
Additional paid-in capital 1.39 0.79 0.41 0.05 0.26 0.24 0.19 0.05 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Retained earnings 11.05 17.81 16.17 15.00 15.74 18.84 17.26 15.84 16.01 17.94 16.95 15.68 12.90 13.84 13.69 13.00 12.08 16.65 16.23 15.56
Accumulated other comprehensive loss -11.40 -9.65 -9.56 -9.65 -10.37 -8.67 -9.12 -9.25 -9.98 -11.33 -11.82 -12.68 -10.72 -10.21 -10.58 -11.63 -11.10 -9.52 -9.41 -9.31
Deferred compensation obligations 0.03 0.03 0.03 0.03 0.04 0.05 0.05 0.05 0.06 0.07 0.07 0.07 0.08 0.09 0.09 0.09 0.11 0.11 0.11 0.11
Treasury stock -0.03 -0.03 -0.03 -0.03 -0.04 -0.05 -0.05 -0.05 -0.06 -0.07 -0.07 -0.07 -0.08 -0.09 -0.09 -0.09 -0.11 -0.11 -0.11 -0.11
Equity for controlling interests 1.05% 8.96% 7.03% 5.42% 5.65% 10.43% 8.34% 6.66% 6.04% 6.64% 5.15% 3.02% 2.20% 3.65% 3.13% 1.39% 1.00% 7.15% 6.85% 6.27%
Noncontrolling interests 0.02 0.02 0.02 0.02 0.03 0.03 0.03 0.03 0.03 0.06 0.06 0.07 0.07 0.07 0.08 0.07 0.06 0.06 0.06 0.06
Total shareowners’ equity 1.07% 8.98% 7.05% 5.44% 5.67% 10.46% 8.38% 6.69% 6.07% 6.70% 5.21% 3.09% 2.27% 3.72% 3.21% 1.46% 1.06% 7.22% 6.91% 6.33%
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%

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).

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.’s current liabilities as a percentage of total liabilities and shareowners’ equity decreased from Q2 2020 to Q3 2020 but then increased from Q3 2020 to Q4 2020 exceeding Q2 2020 level.
Non-current liabilities Amount of obligation due after one year or beyond the normal operating cycle, if longer. United Parcel Service Inc.’s non-current liabilities as a percentage of total liabilities and shareowners’ equity decreased from Q2 2020 to Q3 2020 but then increased from Q3 2020 to Q4 2020 exceeding Q2 2020 level.
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.’s total liabilities as a percentage of total liabilities and shareowners’ equity decreased from Q2 2020 to Q3 2020 but then increased from Q3 2020 to Q4 2020 exceeding Q2 2020 level.
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’s 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.’s equity for controlling interests as a percentage of total liabilities and shareowners’ equity increased from Q2 2020 to Q3 2020 but then decreased significantly from Q3 2020 to Q4 2020.