United Parcel (1UPS) Ratios
United Parcel Ratios
IT:1UPS's free cash flow for Q3 2026 was $2.41B. For the 2026 fiscal year, IT:1UPS's free cash flow was decreased by $-497.00M and operating cash flow was $2.90B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 1.22 | 1.17 | 1.10 | 1.22 | 1.42 |
| Quick Ratio | 1.17 | 1.12 | 1.05 | 1.18 | 1.38 |
| Cash Ratio | 0.38 | 0.37 | 0.18 | 0.31 | 0.58 |
| Solvency Ratio | 0.16 | 0.18 | 0.19 | 0.29 | 0.29 |
| Operating Cash Flow Ratio | 0.54 | 0.62 | 0.58 | 0.78 | 0.85 |
| Short-Term Operating Cash Flow Coverage | 13.90 | 5.51 | 3.06 | 6.02 | 7.04 |
| Net Current Asset Value | $ -37.79B | $ -34.02B | $ -34.13B | $ -29.10B | $ -30.20B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.39 | 0.37 | 0.38 | 0.33 | 0.37 |
| Debt-to-Equity Ratio | 1.76 | 1.53 | 1.54 | 1.19 | 1.79 |
| Debt-to-Capital Ratio | 0.64 | 0.61 | 0.61 | 0.54 | 0.64 |
| Long-Term Debt-to-Capital Ratio | 0.59 | 0.54 | 0.52 | 0.47 | 0.58 |
| Financial Leverage Ratio | 4.50 | 4.19 | 4.09 | 3.59 | 4.87 |
| Debt Service Coverage Ratio | 6.38 | 3.80 | 2.63 | 5.08 | 5.87 |
| Interest Coverage Ratio | 7.78 | 10.09 | 12.09 | 18.69 | 19.19 |
| Debt to Market Cap | 0.29 | 0.20 | 0.16 | 0.13 | 0.12 |
| Interest Debt Per Share | 34.87 | 31.01 | 32.02 | 27.80 | 29.99 |
| Net Debt to EBITDA | 1.90 | 1.64 | 1.85 | 0.96 | 0.75 |
| Profitability Margins | |||||
| Gross Profit Margin | 18.08% | 18.77% | 19.51% | 20.07% | 17.93% |
| EBIT Margin | 9.23% | 9.13% | 10.30% | 15.51% | 17.77% |
| EBITDA Margin | 13.45% | 13.11% | 14.01% | 18.70% | 20.81% |
| Operating Profit Margin | 8.87% | 9.56% | 10.33% | 12.96% | 13.48% |
| Pretax Profit Margin | 8.08% | 8.19% | 9.45% | 14.82% | 17.07% |
| Net Profit Margin | 6.28% | 6.36% | 7.39% | 11.54% | 13.26% |
| Continuous Operations Profit Margin | 6.28% | 6.36% | 7.39% | 11.54% | 13.26% |
| Net Income Per EBT | 77.78% | 77.69% | 78.25% | 77.90% | 77.67% |
| EBT Per EBIT | 91.06% | 85.69% | 91.48% | 114.32% | 126.61% |
| Return on Assets (ROA) | 7.62% | 8.25% | 9.47% | 16.24% | 18.57% |
| Return on Equity (ROE) | 34.34% | 34.59% | 38.76% | 58.36% | 90.44% |
| Return on Capital Employed (ROCE) | 13.69% | 16.19% | 17.62% | 24.48% | 25.29% |
| Return on Invested Capital (ROIC) | 10.40% | 12.01% | 12.81% | 18.06% | 18.66% |
| Return on Tangible Assets | 8.81% | 9.22% | 10.70% | 18.01% | 20.39% |
| Earnings Yield | 6.62% | 5.36% | 4.97% | 7.63% | 6.88% |
| Efficiency Ratios | |||||
| Receivables Turnover | 7.91 | 8.36 | 8.09 | 7.95 | 7.75 |
| Payables Turnover | 10.95 | 11.72 | 11.52 | 10.64 | 10.60 |
| Inventory Turnover | 98.28 | 89.39 | 78.12 | 89.94 | 111.26 |
| Fixed Asset Turnover | 2.11 | 2.20 | 2.20 | 2.60 | 2.62 |
| Asset Turnover | 1.21 | 1.30 | 1.28 | 1.41 | 1.40 |
| Working Capital Turnover Ratio | 28.17 | 39.47 | 31.22 | 17.49 | 18.40 |
| Cash Conversion Cycle | 16.53 | 16.58 | 18.10 | 15.66 | 15.95 |
| Days of Sales Outstanding | 46.15 | 43.65 | 45.11 | 45.91 | 47.09 |
| Days of Inventory Outstanding | 3.71 | 4.08 | 4.67 | 4.06 | 3.28 |
| Days of Payables Outstanding | 33.33 | 31.15 | 31.68 | 34.31 | 34.42 |
| Operating Cycle | 49.86 | 47.74 | 49.79 | 49.97 | 50.37 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 9.95 | 11.84 | 11.92 | 16.19 | 17.17 |
| Free Cash Flow Per Share | 5.61 | 7.27 | 5.91 | 10.72 | 12.37 |
| Dividend Paid and CapEx Coverage Ratio | 0.93 | 1.09 | 0.97 | 1.43 | 1.97 |
| Capital Expenditure Coverage Ratio | 2.29 | 2.59 | 1.98 | 2.96 | 3.58 |
| Operating Cash Flow Coverage Ratio | 0.30 | 0.39 | 0.38 | 0.60 | 0.59 |
| Operating Cash Flow to Sales Ratio | 0.10 | 0.11 | 0.11 | 0.14 | 0.15 |
| Free Cash Flow Yield | 5.66% | 5.76% | 3.76% | 6.17% | 5.77% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 15.12 | 18.65 | 20.13 | 13.11 | 14.53 |
| Price-to-Sales (P/S) Ratio | 0.95 | 1.19 | 1.49 | 1.51 | 1.93 |
| Price-to-Book (P/B) Ratio | 5.19 | 6.45 | 7.80 | 7.65 | 13.14 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 17.67 | 17.35 | 26.59 | 16.22 | 17.32 |
| Price-to-Operating Cash Flow Ratio | 9.97 | 10.65 | 13.19 | 10.74 | 12.48 |
| Price-to-Earnings Growth (PEG) Ratio | -5.11 | -1.39 | -0.49 | -1.30 | 0.02 |
| Enterprise Value Multiple | 8.96 | 10.69 | 12.48 | 9.05 | 10.01 |
| Enterprise Value | 106.92B | 127.36B | 158.62B | 169.33B | 202.61B |
| EV to EBITDA | 8.96 | 10.69 | 12.48 | 9.05 | 10.01 |
| EV to Sales | 1.21 | 1.40 | 1.75 | 1.69 | 2.08 |
| EV to Free Cash Flow | 22.44 | 20.50 | 31.22 | 18.14 | 18.74 |
| EV to Operating Cash Flow | 12.65 | 12.58 | 15.49 | 12.01 | 13.50 |
| Tangible Book Value Per Share | 7.53 | 10.97 | 10.64 | 14.68 | 9.26 |
| Shareholders’ Equity Per Share | 19.11 | 19.55 | 20.15 | 22.72 | 16.31 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.22 | 0.22 | 0.22 | 0.22 |
| Revenue Per Share | 104.43 | 106.31 | 105.64 | 114.85 | 111.22 |
| Net Income Per Share | 6.56 | 6.76 | 7.81 | 13.26 | 14.75 |
| Tax Burden | 0.78 | 0.78 | 0.78 | 0.78 | 0.78 |
| Interest Burden | 0.88 | 0.90 | 0.92 | 0.96 | 0.96 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.00 | 0.10 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.02 | 0.01 |
| Income Quality | 1.52 | 1.75 | 1.53 | 1.22 | 1.16 |
Currency in USD