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Union Pacific (UNP) Ratios
Union Pacific Ratios
UNP's free cash flow for Q3 2026 was $1.76B. For the 2026 fiscal year, UNP's free cash flow was decreased by $-1.02B and operating cash flow was $2.79B. See a summary of the company’s cash flow.
| Ratios | Dec 25 | Dec 24 | Dec 23 | Dec 22 | Dec 21 |
|---|---|---|---|---|---|
| Liquidity Ratios | |||||
| Current Ratio | 0.91 | 0.77 | 0.81 | 0.72 | 0.62 |
| Quick Ratio | 0.75 | 0.62 | 0.67 | 0.58 | 0.51 |
| Cash Ratio | 0.25 | 0.19 | 0.21 | 0.18 | 0.17 |
| Solvency Ratio | 0.19 | 0.18 | 0.17 | 0.17 | 0.18 |
| Operating Cash Flow Ratio | 1.85 | 1.78 | 1.64 | 1.70 | 1.57 |
| Short-Term Operating Cash Flow Coverage | 6.11 | 6.56 | 5.89 | 5.58 | 4.17 |
| Net Current Asset Value | $ -46.68B | $ -46.80B | $ -48.20B | $ -49.33B | $ -45.81B |
| Leverage Ratios | |||||
| Debt-to-Assets Ratio | 0.46 | 0.48 | 0.51 | 0.53 | 0.50 |
| Debt-to-Equity Ratio | 1.72 | 1.92 | 2.31 | 2.87 | 2.22 |
| Debt-to-Capital Ratio | 0.63 | 0.66 | 0.70 | 0.74 | 0.69 |
| Long-Term Debt-to-Capital Ratio | 0.62 | 0.64 | 0.68 | 0.72 | 0.66 |
| Financial Leverage Ratio | 3.77 | 4.01 | 4.54 | 5.38 | 4.49 |
| Debt Service Coverage Ratio | 3.86 | 3.88 | 3.65 | 3.58 | 2.98 |
| Interest Coverage Ratio | 7.52 | 7.65 | 6.78 | 7.80 | 8.07 |
| Debt to Market Cap | 0.23 | 0.23 | 0.22 | 0.26 | 0.18 |
| Interest Debt Per Share | 55.90 | 55.52 | 58.30 | 58.18 | 49.93 |
| Net Debt to EBITDA | 2.36 | 2.52 | 2.78 | 2.69 | 2.58 |
| Profitability Margins | |||||
| Gross Profit Margin | 59.38% | 45.52% | 43.65% | 45.05% | 48.22% |
| EBIT Margin | 42.74% | 41.50% | 39.69% | 41.58% | 44.19% |
| EBITDA Margin | 52.79% | 51.54% | 49.45% | 50.80% | 54.32% |
| Operating Profit Margin | 40.14% | 40.05% | 37.65% | 39.87% | 42.83% |
| Pretax Profit Margin | 37.40% | 36.26% | 34.13% | 36.47% | 38.88% |
| Net Profit Margin | 29.12% | 27.82% | 26.45% | 28.13% | 29.92% |
| Continuous Operations Profit Margin | 29.12% | 27.82% | 26.45% | 28.13% | 29.92% |
| Net Income Per EBT | 77.87% | 76.72% | 77.48% | 77.14% | 76.94% |
| EBT Per EBIT | 93.16% | 90.54% | 90.65% | 91.48% | 90.79% |
| Return on Assets (ROA) | 10.24% | 9.96% | 9.50% | 10.69% | 10.27% |
| Return on Equity (ROE) | 38.65% | 39.95% | 43.14% | 57.54% | 46.06% |
| Return on Capital Employed (ROCE) | 15.21% | 15.55% | 14.64% | 16.55% | 16.16% |
| Return on Invested Capital (ROIC) | 11.70% | 11.60% | 11.03% | 12.35% | 11.92% |
| Return on Tangible Assets | 10.35% | 10.08% | 9.62% | 10.81% | 10.38% |
| Earnings Yield | 5.21% | 4.87% | 4.26% | 5.43% | 3.96% |
| Efficiency Ratios | |||||
| Receivables Turnover | 13.18 | 12.80 | 11.63 | 13.15 | 12.66 |
| Payables Turnover | 12.38 | 15.60 | 15.88 | 17.44 | 15.01 |
| Inventory Turnover | 12.65 | 17.18 | 18.29 | 18.45 | 18.18 |
| Fixed Asset Turnover | 0.41 | 0.41 | 0.41 | 0.44 | 0.39 |
| Asset Turnover | 0.35 | 0.36 | 0.36 | 0.38 | 0.34 |
| Working Capital Turnover Ratio | -28.97 | -22.14 | -19.10 | -13.23 | -20.26 |
| Cash Conversion Cycle | 27.08 | 26.35 | 28.34 | 26.60 | 24.59 |
| Days of Sales Outstanding | 27.70 | 28.51 | 31.37 | 27.75 | 28.83 |
| Days of Inventory Outstanding | 28.85 | 21.25 | 19.96 | 19.79 | 20.08 |
| Days of Payables Outstanding | 29.47 | 23.40 | 22.99 | 20.93 | 24.31 |
| Operating Cycle | 56.55 | 49.75 | 51.33 | 47.53 | 48.90 |
| Cash Flow Ratios | |||||
| Operating Cash Flow Per Share | 15.68 | 15.38 | 13.75 | 15.03 | 13.81 |
| Free Cash Flow Per Share | 9.28 | 9.70 | 7.83 | 9.22 | 9.32 |
| Dividend Paid and CapEx Coverage Ratio | 1.32 | 1.40 | 1.24 | 1.38 | 1.57 |
| Capital Expenditure Coverage Ratio | 2.45 | 2.71 | 2.32 | 2.59 | 3.08 |
| Operating Cash Flow Coverage Ratio | 0.29 | 0.29 | 0.25 | 0.27 | 0.29 |
| Operating Cash Flow to Sales Ratio | 0.38 | 0.39 | 0.35 | 0.38 | 0.41 |
| Free Cash Flow Yield | 4.01% | 4.25% | 3.19% | 4.45% | 3.70% |
| Valuation Ratios | |||||
| Price-to-Earnings (P/E) Ratio | 19.26 | 20.54 | 23.46 | 18.43 | 25.25 |
| Price-to-Sales (P/S) Ratio | 5.59 | 5.71 | 6.20 | 5.18 | 7.55 |
| Price-to-Book (P/B) Ratio | 7.42 | 8.20 | 10.12 | 10.60 | 11.63 |
| Price-to-Free Cash Flow (P/FCF) Ratio | 24.92 | 23.51 | 31.35 | 22.46 | 27.02 |
| Price-to-Operating Cash Flow Ratio | 14.75 | 14.83 | 17.86 | 13.77 | 18.24 |
| Price-to-Earnings Growth (PEG) Ratio | 2.35 | 3.41 | -3.42 | 1.46 | 0.96 |
| Enterprise Value Multiple | 12.95 | 13.60 | 15.32 | 12.89 | 16.49 |
| Enterprise Value | 167.60B | 170.00B | 182.76B | 162.93B | 195.24B |
| EV to EBITDA | 12.95 | 13.60 | 15.32 | 12.89 | 16.49 |
| EV to Sales | 6.84 | 7.01 | 7.58 | 6.55 | 8.95 |
| EV to Free Cash Flow | 30.48 | 28.84 | 38.29 | 28.37 | 32.03 |
| EV to Operating Cash Flow | 18.04 | 18.19 | 21.81 | 17.40 | 21.62 |
| Tangible Book Value Per Share | 29.91 | 26.50 | 22.94 | 18.36 | 20.61 |
| Shareholders’ Equity Per Share | 31.17 | 27.80 | 24.27 | 19.53 | 21.66 |
| Tax and Other Ratios | |||||
| Effective Tax Rate | 0.22 | 0.23 | 0.23 | 0.23 | 0.23 |
| Revenue Per Share | 41.37 | 39.91 | 39.59 | 39.95 | 33.35 |
| Net Income Per Share | 12.05 | 11.10 | 10.47 | 11.24 | 9.98 |
| Tax Burden | 0.78 | 0.77 | 0.77 | 0.77 | 0.77 |
| Interest Burden | 0.88 | 0.87 | 0.86 | 0.88 | 0.88 |
| Research & Development to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| SG&A to Revenue | 0.14 | 0.00 | 0.00 | 0.00 | 0.00 |
| Stock-Based Compensation to Revenue | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Income Quality | 1.30 | 1.39 | 1.31 | 1.34 | 1.38 |
Currency in USD
