UPS (United Parcel Service) Change In Receivables: $-257 Mil (TTM As of Mar. 2026)

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UPS United Parcel Service Inc UPS
76 GF Score
Price $117.72
GF Value $128.40
Valuation Fairly Valued
! 9 Warning Signs
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What is United Parcel Service Change In Receivables?

United Parcel Service UPS +0.46% 76 Change In Receivables is $-257 Mil as of Mar. 2026. GuruFocus rates UPS with a GF Score™ of 76/100 and a GF Value™ of $128.40 (Fairly Valued). The stock has 9 warning signs investors should review.

United Parcel Service's change in receivables for the quarter that ended in Mar. 2026 was $1,085 Mil. It means United Parcel Service's Accounts Receivable declined by $1,085 Mil from Dec. 2025 to Mar. 2026 .

United Parcel Service's change in receivables for the fiscal year that ended in Dec. 2025 was $-382 Mil. It means United Parcel Service's Accounts Receivable increased by $382 Mil from Dec. 2024 to Dec. 2025 .

United Parcel Service's Accounts Receivable for the quarter that ended in Mar. 2026 was $9,948 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. United Parcel Service's Days Sales Outstanding for the three months ended in Mar. 2026 was 42.81.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. United Parcel Service's liquidation value for the three months ended in Mar. 2026 was $-42,755 Mil.

United Parcel Service  (NYSE:UPS) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

United Parcel Service's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=9948/21202*91
=42.81

2. In Ben Graham's calculation of liquidation value, United Parcel Service's accounts receivable are only considered to be worth 75% of book value:

United Parcel Service's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=5802-56018+0.75 * 9948+0.5 * 0
=-42,755

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

United Parcel Service Change In Receivables Related Terms

United Parcel Service Change In Receivables Historical Data

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The historical data trend for United Parcel Service's Change In Receivables can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

United Parcel Service Change In Receivables Chart

United Parcel Service Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -2,147.00 -322.00 1,256.00 -566.00 -382.00

United Parcel Service Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 960.00 -420.00 314.00 -1,236.00 1,085.00
UPS
76GF Score
United Parcel Service Inc UPS
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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United Parcel Service Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was $-257 Mil.

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $-257 Mil mean?
United Parcel Service (UPS) has a Change In Receivables of $-257 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for United Parcel Service and its competitors.
Is United Parcel Service's Change In Receivables too high?
United Parcel Service's current Change In Receivables is $-257 Mil. Overall, United Parcel Service has a GF Score™ of 76/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does United Parcel Service's Change In Receivables compare to FDX and JBHT?
United Parcel Service's Change In Receivables of $-257 Mil can be compared against companies in the Transportation industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Change In Receivables for a Transportation company?
A good Change In Receivables depends on the Transportation industry context. However, Change In Receivables should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for United Parcel Service and its competitors. United Parcel Service's current Change In Receivables is $-257 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is United Parcel Service stock overvalued right now?
Based on GuruFocus' analysis, United Parcel Service (UPS) is currently considered Fairly Valued. The stock's GF Value™ is $128.40, compared to a current price of $117.72 — trading 8.3% below its estimated fair value. The current Change In Receivables is $-257 Mil. United Parcel Service's overall GF Score™ is 76/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For United Parcel Service (UPS), the current Change In Receivables is $-257 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is United Parcel Service (UPS) Overvalued in 2026?

Based on GuruFocus' analysis, United Parcel Service stock appears to be undervalued. The current stock price of $117.72 is trading 8.3% below its estimated GF Value™ of $128.40. GuruFocus considers United Parcel Service to be Fairly Valued.

Key valuation signals for UPS:

  • Change In Receivables: $-257 Mil
  • GF Value™: $128.40 vs. price of $117.72 (8.3% below fair value)
  • GF Score™: 76/100 with 9 warning signs

No single metric tells the full story. See the UPS stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

United Parcel Service Business Description

Address 55 Glenlake Parkway, N.E. Atlanta, Atlanta, GA, USA, 30328
As the world's largest parcel delivery company, UPS manages a massive fleet of more than 500 planes and 100,000 vehicles, along with many hundreds of sorting facilities, to deliver an average of about 22 million packages per day to residences and businesses across the globe. UPS' domestic US package operations generate around 65% of total revenue, while international package makes up 20%. Air and ocean freight forwarding and contract logistics make up the remainder.
76GF Score

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Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$117.72
Price
$128.40
GF Value