UPS(US:UPS) Financial Modeling Prep·2026-01-26 10:00Core Viewpoint - United Parcel Service (UPS) is facing challenges reflected in a projected earnings per share (EPS) decline of 19.3% and a revenue decrease of 5.1% for the upcoming quarter, yet it remains a significant player in the logistics industry due to strategic initiatives and operational efficiency [1][2][3]. Financial Performance - The anticipated EPS for UPS is $2.22, marking a 19.3% decrease from the previous year, attributed to reduced volumes from Amazon and weak shipment trends [2][6]. - Revenue is projected to be approximately $24 billion, which represents a 5.1% decline compared to the same quarter last year [3][6]. - The company's price-to-earnings (P/E) ratio stands at 16.52x, with a target price range between $113 and $149, indicating an attractive valuation [3]. Operational Efficiency - UPS's price-to-sales ratio is 1.03, and its enterprise value to sales ratio is 1.28, reflecting the company's valuation relative to its sales [4]. - The enterprise value to operating cash flow ratio is 13.48, showcasing UPS's operational efficiency in generating cash flow [4]. Debt and Liquidity - The debt-to-equity ratio of UPS is 1.85, indicating a significant level of debt compared to equity, but the company maintains a current ratio of 1.30, suggesting good liquidity to cover short-term liabilities [5].