Balance Sheet: Liabilities and Stockholders’ Equity
Quarterly Data
The balance sheet provides creditors, investors, and analysts with information on company resources (assets) and its sources of capital (its equity and liabilities). It normally also provides information about the future earnings capacity of a company assets as well as an indication of cash flows that may come from receivables and inventories.
Liabilities represents obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.
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United Parcel Service Inc. pages available for free this week:
- Balance Sheet: Assets
- Cash Flow Statement
- Common-Size Income Statement
- Common-Size Balance Sheet: Liabilities and Stockholders’ Equity
- Analysis of Liquidity Ratios
- Common Stock Valuation Ratios
- Dividend Discount Model (DDM)
- Return on Equity (ROE) since 2005
- Total Asset Turnover since 2005
- Aggregate Accruals
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United Parcel Service Inc., consolidated balance sheet: liabilities and stockholders’ equity (quarterly data)
US$ in millions
Based on: 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).
- Current Liabilities
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The current maturities of long-term debt, commercial paper, and finance leases show a general downward trend from early 2020 through mid-2023, followed by fluctuations with notable decreases in mid-2025. Current maturities of operating leases remain relatively stable with slight increases over the period. Accounts payable demonstrate variability, peaking multiple times (notably in late 2021), but with an overall moderate decline into mid-2025. Accrued wages and withholdings fluctuate moderately but remain within a consistent range. Self-insurance reserves remain relatively stable around the 1,000 million mark. Accrued group welfare and retirement plan contributions exhibit a generally increasing trend up to late 2023, followed by some volatility and a slight decline by mid-2025. Other current liabilities display notable fluctuations with peaks and troughs throughout the periods. Overall, total current liabilities fluctuate but show a slight downward trend moving into 2025.
- Non-Current Liabilities
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Long-term debt and finance leases excluding current maturities generally decline from early 2020 through late 2023, then increase sharply by mid-2025. Non-current operating leases gradually increase over the period, indicating rising lease commitments. Pension and postretirement benefit obligations show considerable volatility, with a significant spike at the end of 2020 followed by a decline and subsequent fluctuations, indicating shifting assumptions or funding status. Deferred income tax liabilities trend upwards until early 2023 before experiencing slight declines and stabilization. Other non-current liabilities remain fairly steady without substantial trending movements. Overall, total non-current liabilities show a declining trend through 2023, followed by a rebound into 2025.
- Total Liabilities
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Total liabilities exhibit fluctuations with a peak around the end of 2020, followed by a consistent decline into early 2024 and a subsequent moderate increase by mid-2025. This movement reflects the ongoing changes in both current and non-current liability components, indicating active debt management and liability restructuring over the observed periods.
- Shareholders’ Equity
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Class A and Class B common stock values remain constant throughout the periods. Additional paid-in capital shows irregular movements with some missing data but generally minor variations. Retained earnings increase steadily from early 2020 through early 2023, indicating consistent profitability or earnings retention, then exhibit slight declines after this period into 2025. Accumulated other comprehensive loss remains negative and fluctuates considerably, with notable reductions and increases, reflecting changes in other comprehensive income components. Treasury stock values have minor, stable negative balances. Equity for controlling interests and total shareowners’ equity rise sharply from 2020 to late 2022, followed by a decline starting in 2023 and leveling off toward mid-2025.
- Overall Financial Position
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Total liabilities and shareowners’ equity combined steadily increase from early 2020, reaching a plateau in 2022-2023, and show some volatility thereafter with a final upward turn by mid-2025. This suggests the company has expanded its balance sheet base over time, possibly due to growth initiatives or restructuring of financial obligations. The fluctuating equity balances coupled with liability management reflect an ongoing balancing act between growth funding and financial stability.