UPS (United Parcel Service) Days Payable: 32.08 (As of Mar. 2026) — Near Median


UPS United Parcel Service Inc UPS
76 GF Score
Price $109.31
GF Value $128.02
Valuation Modestly Undervalued
! 7 Warning Signs
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What is United Parcel Service Days Payable?

United Parcel Service UPS +2.99% 76 Days Payable is 32.08 as of Mar. 2026, which is 0% above its 10-year median of 32.04. GuruFocus rates UPS with a GF Score™ of 76/100 and a GF Value™ of $128.02 (Modestly Undervalued). The stock has 7 warning signs investors should review. Among 972 Transportation companies, United Parcel Service ranks worse than 62.65% on this metric.

United Parcel Service's average Accounts Payable for the three months ended in Mar. 2026 was $6,273 Mil. United Parcel Service's Cost of Goods Sold for the three months ended in Mar. 2026 was $17,843 Mil. Hence, United Parcel Service's Days Payable for the three months ended in Mar. 2026 was 32.08.

The historical rank and industry rank for United Parcel Service's Days Payable or its related term are showing as below:

UPS' s Days Payable Range Over the Past 10 Years
Min: 20.84   Med: 32.04   Max: 34.6
Current: 29.99

During the past 13 years, United Parcel Service's highest Days Payable was 34.60. The lowest was 20.84. And the median was 32.04.

UPS's Days Payable is ranked worse than
62.65% of 972 companies
in the Transportation industry
Industry Median: 38.845 vs UPS: 29.99

United Parcel Service's Days Payable increased from Mar. 2025 (30.02) to Mar. 2026 (32.08). It may suggest that United Parcel Service delayed paying its suppliers.


United Parcel Service Days Payable Historical Data

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The historical data trend for United Parcel Service's Days Payable 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 Days Payable Chart

United Parcel Service Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 33.13 34.60 34.30 30.88 32.50

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
Days Payable 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 30.02 30.07 30.09 29.21 32.08

UPS vs FDX, JBHT, FDXFw: Days Payable Comparison

For the Integrated Freight & Logistics subindustry, United Parcel Service's Days Payable, along with its competitors' market caps and Days Payable data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


United Parcel Service Days Payable vs Transportation Industry

For the Transportation industry and Industrials sector, United Parcel Service's Days Payable distribution charts can be found below:

* The bar in red indicates where United Parcel Service's Days Payable falls into.


UPS
76GF Score
United Parcel Service Inc UPS
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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United Parcel Service Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

United Parcel Service's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (6302 + 6633) / 2 ) / 72631*365
=6467.5 / 72631*365
=32.50

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

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (6633 + 5913) / 2 ) / 17843*365 / 4
=6273 / 17843*365 / 4
=32.08

* 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 Days Payable →
What does a Days Payable of 32.08 mean?
United Parcel Service (UPS) has a Days Payable of 32.08 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on United Parcel Service and its competitors. This is near median its historical median of 32.04. Over the past decade, United Parcel Service's Days Payable has ranged from 20.84 to 34.60. According to the industry distribution chart, United Parcel Service ranks #609 out of 972 companies in the Transportation industry, placing it in the top 62.7%.
Is United Parcel Service's Days Payable too high?
United Parcel Service's current Days Payable of 32.08 is near median its 10-year median of 32.04. Over the past 10 years, this metric has ranged from a low of 20.84 to a high of 34.60. The Transportation industry median Days Payable is 38.85. United Parcel Service's value of 32.08 is 17.4% below this industry median. Based on the distribution chart, United Parcel Service ranks #609 out of 972 companies in the Transportation industry, which is below the industry midpoint. Overall, United Parcel Service has a GF Score™ of 76/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does United Parcel Service's Days Payable compare to FDX and JBHT?
According to the Transportation industry distribution chart, United Parcel Service ranks #609 out of 972 companies for Days Payable. This places United Parcel Service in the lower half of its industry. The industry median Days Payable is 38.85. United Parcel Service's value of 32.08 is 17.4% below this benchmark. Historically, United Parcel Service's own Days Payable has ranged from 20.84 to 34.60 over the past decade. While the company's 10-year median is 32.04 vs. the industry median of 38.85, United Parcel Service has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Transportation company?
The median Days Payable among Transportation companies is 38.85, based on 972 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. United Parcel Service's current Days Payable of 32.08 is 17.4% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on United Parcel Service and its competitors. For the Transportation industry, the median Days Payable is 38.85 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. United Parcel Service's current Days Payable is 32.08, which is near median its own 10-year median of 32.04. 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 Modestly Undervalued. The stock's GF Value™ is $128.02, compared to a current price of $109.31 — trading 14.6% below its estimated fair value. The current Days Payable is 32.08, which is near median its 10-year median of 32.04 and 17.4% below the Transportation industry median of 38.85. United Parcel Service's overall GF Score™ is 76/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For United Parcel Service (UPS), the current Days Payable is 32.08 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 $109.31 is trading 14.6% below its estimated GF Value™ of $128.02. GuruFocus considers United Parcel Service to be Modestly Undervalued.

Key valuation signals for UPS:

  • Days Payable: 32.08 (near median its 10-year median of 32.04)
  • GF Value™: $128.02 vs. price of $109.31 (14.6% below fair value)
  • GF Score™: 76/100 with 7 warning signs
  • Industry Position: 17.4% below the Transportation median (#609 of 972)

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

$109.31
Price
$128.02
GF Value