United Parcel Service Quarterly Balance Sheet
NYSE: UPSIndustrialsTrucking Freight/Courier ServicesUSD
At close: Oct 9, 4:03 PM ET · Delayed 15 min
United Parcel Service financial position
As of Jun 30, 2026, United Parcel Service reported total assets of $71.27 billion, up 0.5% from a year earlier against total liabilities of $56.17 billion. Shareholders' equity stood at $15.07 billion, or 21.1% of assets. The company held $4.65 billion in cash and equivalents against $24.48 billion of debt, a net debt position of $19.83 billion.
The current ratio (current assets divided by current liabilities) was 1.18, meaning short-term assets cover obligations due within a year. Debt-to-equity was 1.63.
Summary generated from market data by MetaCap's automated system. Methodology
United Parcel Service balance sheet (quarterly)
| Quarter (USD) | Q2 20262026-06-30 | Q1 20262026-03-31 | Q4 20252025-12-31 | Q3 20252025-09-30 | Q2 20252025-06-30 | Q1 20252025-03-31 | Q4 20242024-12-31 | Q3 20242024-09-30 | Q2 20242024-06-30 | Q1 20242024-03-31 | Q4 20232023-12-31 | Q3 20232023-09-30 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash & Equivalents | 4.65B | 5.80B | 5.89B | 6.76B | 6.19B | 4.80B | 6.11B | 5.86B | 6.32B | 4.28B | 3.21B | 4.31B |
| Short-Term Investments | — | — | — | 68.00M | 92.00M | 263.00M | 206.00M | 205.00M | 213.00M | 232.00M | 2.87B | 2.97B |
| Receivables | 10.71B | 9.95B | 11.21B | 9.97B | 10.43B | 9.89B | 10.87B | 9.20B | 9.05B | 9.55B | 11.22B | 9.46B |
| Inventory | — | — | 739.00M | — | — | — | 826.00M | — | — | — | 935.00M | — |
| Total Current Assets | 17.55B | 17.79B | 19.05B | 18.98B | 18.85B | 17.09B | 19.31B | 17.26B | 18.82B | 16.18B | 19.41B | 19.25B |
| Property, Plant & Equipment | 37.89B | 38.03B | 37.73B | 37.74B | 37.71B | 37.25B | 37.18B | 37.39B | 37.13B | 37.17B | 36.95B | 36.01B |
| Goodwill | 5.77B | 5.80B | 5.84B | 4.81B | 4.81B | 4.69B | 4.30B | 4.41B | 4.35B | 4.85B | 4.87B | 4.10B |
| Intangible Assets | 3.95B | 3.98B | 4.02B | 3.46B | 3.36B | 3.30B | 3.06B | 3.11B | 3.11B | 3.31B | 3.31B | 2.89B |
| Total Assets | 71.27B | 71.81B | 73.09B | 71.39B | 70.92B | 68.47B | 70.07B | 68.26B | 69.42B | 67.63B | 70.86B | 70.28B |
| Accounts Payable | 5.98B | 5.91B | 6.63B | 5.78B | 6.04B | 5.45B | 6.30B | 5.41B | 5.30B | 5.40B | 6.34B | 5.97B |
| Short-Term Debt | 634.00M | 637.00M | 608.00M | 932.00M | 920.00M | 1.86B | 1.84B | 1.61B | 2.01B | 1.16B | 3.35B | 2.24B |
| Total Current Liabilities | 14.88B | 14.67B | 15.62B | 14.55B | 14.24B | 15.66B | 16.44B | 15.08B | 15.09B | 14.70B | 17.68B | 15.82B |
| Long-Term Debt | 23.85B | 23.75B | 23.52B | 23.85B | 23.82B | 19.51B | 19.45B | 20.32B | 20.20B | 18.85B | 18.92B | 18.88B |
| Total Liabilities | 56.17B | 56.02B | 56.84B | 55.54B | 55.15B | 52.78B | 53.33B | 51.38B | 52.37B | 50.70B | 53.54B | 51.10B |
| Shareholders' Equity | 15.07B | 15.76B | 16.23B | 15.82B | 15.75B | 15.66B | 16.72B | 16.86B | 17.03B | 16.91B | 17.31B | 19.17B |
| Retained Earnings | 18.83B | 19.62B | 20.15B | 19.75B | 19.83B | 19.94B | 20.88B | 20.55B | 20.69B | 20.68B | 21.05B | 20.70B |
| Total Debt | 24.48B | 24.39B | 24.13B | 24.78B | 24.74B | 21.37B | 21.28B | 21.93B | 22.20B | 20.01B | 22.26B | 21.13B |
| Net Cash (Debt) | -19.83B | -18.58B | -18.24B | -17.95B | -18.45B | -16.30B | -14.97B | -15.87B | -15.67B | -15.50B | -16.19B | -13.85B |
This table shows 12 quarterly periods of United Parcel Service's balance sheet, from Q2 2026 back to Q3 2023, across 18 line items including cash & equivalents, short-term investments, receivables. Values in USD; B = billions, M = millions. Fiscal periods follow UPS's reporting calendar. What is a balance sheet?