United Parcel Service Inc Working Capital to Net Assets Ratio
United Parcel Service Inc working capital to net assets ratio. United Parcel Service Inc (UPS) has a Working Capital to Net Assets ratio of 17.6% as of June 2026. Working capital of $2.66 Billion (current assets of $17.55 Billion minus current liabilities of $14.88 Billion) is measured against net assets of $15.10 Billion. A higher ratio indicates strong short-term liquidity financed by the equity base.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
Working Capital to Net Assets Ratio of United Parcel Service Inc (1998–2025)
Working capital to net assets ratio of United Parcel Service Inc from 1998 to 2025. This chart shows how United Parcel Service Inc's Working Capital to Net Assets ratio has evolved across 28 annual periods from 1998 to 2025. As of June 2026, the ratio stands at 17.6%, reflecting working capital of $2.66 Billion against net assets of $15.10 Billion USD. Explore United Parcel Service Inc long-term investment allocation to see how much of total assets are deployed in long-term investments.
United Parcel Service Inc Working Capital to Net Assets Ratio by Year (1998–2025)
United Parcel Service Inc working capital to net assets ratio by year from 1998 to 2025. The table below presents the year-by-year Working Capital to Net Assets ratio for United Parcel Service Inc from 1998 to 2025, covering 28 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For the complete balance sheet picture, see balance sheet size of United Parcel Service Inc.
| Year | WC/NA Ratio | Working Capital (USD) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 21.1% | $3.42 Billion | $16.25 Billion | $19.05 Billion | $15.62 Billion | ▲ +3.9 pp |
| 2024 | 17.1% | $2.87 Billion | $16.74 Billion | $19.31 Billion | $16.44 Billion | ▲ +7.1 pp |
| 2023 | 10.0% | $1.74 Billion | $17.31 Billion | $19.41 Billion | $17.68 Billion | ▼ -10.6 pp |
| 2022 | 20.6% | $4.08 Billion | $19.80 Billion | $22.22 Billion | $18.14 Billion | ▼ -31.0 pp |
| 2021 | 51.6% | $7.37 Billion | $14.27 Billion | $24.93 Billion | $17.57 Billion | ▼ -426.7 pp |
| 2020 | 478.3% | $3.20 Billion | $669.00 Million | $20.22 Billion | $17.02 Billion | ▲ +426.8 pp |
| 2019 | 51.5% | $1.69 Billion | $3.28 Billion | $17.10 Billion | $15.41 Billion | ▼ -2.7 pp |
| 2018 | 54.1% | $1.64 Billion | $3.04 Billion | $15.73 Billion | $14.09 Billion | ▼ -221.6 pp |
| 2017 | 275.7% | $2.84 Billion | $1.03 Billion | $15.55 Billion | $12.71 Billion | ▼ -81.6 pp |
| 2016 | 357.3% | $1.53 Billion | $429.00 Million | $13.39 Billion | $11.86 Billion | ▲ +256.5 pp |
| 2015 | 100.8% | $2.51 Billion | $2.49 Billion | $13.21 Billion | $10.70 Billion | ▼ -18.7 pp |
| 2014 | 119.5% | $2.58 Billion | $2.16 Billion | $11.22 Billion | $8.64 Billion | ▲ +23.1 pp |
| 2013 | 96.4% | $6.26 Billion | $6.49 Billion | $13.39 Billion | $7.13 Billion | ▼ -55.7 pp |
| 2012 | 152.1% | $7.20 Billion | $4.73 Billion | $15.59 Billion | $8.39 Billion | ▲ +71.0 pp |
| 2011 | 81.2% | $5.77 Billion | $7.11 Billion | $12.28 Billion | $6.51 Billion | ▲ +10.8 pp |
| 2010 | 70.4% | $5.67 Billion | $8.05 Billion | $11.57 Billion | $5.90 Billion | ▲ +31.0 pp |
| 2009 | 39.4% | $3.04 Billion | $7.70 Billion | $9.28 Billion | $6.24 Billion | ▲ +24.3 pp |
| 2008 | 15.2% | $1.03 Billion | $6.78 Billion | $8.85 Billion | $7.82 Billion | ▼ -0.6 pp |
| 2007 | 15.8% | $1.92 Billion | $12.18 Billion | $11.76 Billion | $9.84 Billion | ▼ -1.4 pp |
| 2006 | 17.2% | $2.66 Billion | $15.48 Billion | $9.38 Billion | $6.72 Billion | ▼ -6.1 pp |
| 2005 | 23.3% | $3.94 Billion | $16.88 Billion | $10.73 Billion | $6.79 Billion | ▼ -14.1 pp |
| 2004 | 37.4% | $6.12 Billion | $16.38 Billion | $12.61 Billion | $6.48 Billion | ▲ +7.5 pp |
| 2003 | 29.9% | $4.44 Billion | $14.85 Billion | $9.96 Billion | $5.52 Billion | ▲ +4.3 pp |
| 2002 | 25.6% | $3.18 Billion | $12.46 Billion | $8.74 Billion | $5.55 Billion | ▼ -3.4 pp |
| 2001 | 29.0% | $2.97 Billion | $10.25 Billion | $7.60 Billion | $4.63 Billion | ▲ +2.0 pp |
| 2000 | 26.9% | $2.62 Billion | $9.73 Billion | $7.12 Billion | $4.50 Billion | ▼ -21.1 pp |
| 1999 | 48.1% | $5.99 Billion | $12.47 Billion | $10.19 Billion | $4.20 Billion | ▲ +24.2 pp |
| 1998 | 23.8% | $1.71 Billion | $7.17 Billion | $5.42 Billion | $3.72 Billion | — |