UNITED PARCEL SERVICE INC
For the period ended Sep 30, 2026. Filed Nov 4, 2026.
View on SEC.govAbout this filing
A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.
Sep 30, 2026 · Filed Nov 4, 2026
UPS$108.30-2.5%Stored close · as of Nov 6, 2026
Contents
Table of Contents
| PART I—FINANCIAL INFORMATION | ||
|---|---|---|
| Cautionary Statement About Forward-Looking Statements | 1 | |
| Item 1. | Financial Statements | 2 |
| Consolidated Balance Sheets | 2 | |
| Statements of Consolidated Income | 3 | |
| Statements of Consolidated Comprehensive Income (Loss) | 3 | |
| Statements of Consolidated Cash Flows | 4 | |
| Notes to Unaudited Consolidated Financial Statements | 5 | |
| Note 1—Basis of Presentation and Accounting Policies | 5 | |
| Note 2—Recent Accounting Pronouncements | 6 | |
| Note 3—Revenue Recognition | 7 | |
| Note 4—Stock-Based Compensation | 8 | |
| Note 5—Property, Plant and Equipment | 9 | |
| Note 6—Employee Benefit Plans | 10 | |
| Note 7—Goodwill and Intangible Assets | 12 | |
| Note 8—Leases | 14 | |
| Note 9—Debt and Financing Arrangements | 15 | |
| Note 10—Legal Proceedings and Contingencies | 17 | |
| Note 11—Shareowners' Equity | 19 | |
| Note 12—Segment Information | 22 | |
| Note 13—Earnings Per Share | 24 | |
| Note 14—Derivative Instruments and Risk Management | 25 | |
| Note 15—Income Taxes | 27 | |
| Note 16—Transformation Strategy Costs | 28 | |
| Item 2. | Management's Discussion and Analysis of Financial Condition and Results of Operations | 30 |
| Overview | 30 | |
| Supplemental Information - Items Affecting Comparability | 33 | |
| Results of Operations - Segment Review | 36 | |
| U.S. Domestic Package Operations | 37 | |
| International Package Operations | 40 | |
| Supply Chain Solutions Operations ("SCS") | 42 | |
| Consolidated Operating Expenses | 44 | |
| Other Income (Expense) | 47 | |
| Income Tax Expense | 47 | |
| Liquidity and Capital Resources | 48 | |
| Cash Flows From Operating Activities | 48 | |
| Cash Flows From Investing Activities | 49 | |
| Cash Flows From Financing Activities | 50 | |
| Sources of Credit | 51 | |
| Contractual Commitments | 51 | |
| Legal Proceedings and Contingencies | 51 | |
| Collective Bargaining Agreements | 51 | |
| Recent Accounting Pronouncements | 51 | |
| Item 3. | Quantitative and Qualitative Disclosures About Market Risk | 52 |
| Item 4. | Controls and Procedures | 53 |
| PART II—OTHER INFORMATION | ||
| Item 1. | Legal Proceedings | 54 |
| Item 1A. | Risk Factors | 54 |
| Item 2. | Unregistered Sales of Equity Securities and Use of Proceeds | 55 |
| Item 5. | Other Information | 56 |
| Item 6. | Exhibits | 57 |
PART I. FINANCIAL INFORMATION
The text of this filing, as the company filed it with the SEC, without its images or exhibits. This is not investment advice.