UP
UNITED PARCEL SERVICE INC (UPS)·Q3 2025 Earnings Summary
Executive Summary
- Q3 2025 revenue was $21.4B with GAAP operating margin 8.4% and adjusted operating margin 10.0%; adjusted EPS was $1.74, aided by a $0.30 EPS contribution from a $330M sale‑leaseback gain in Supply Chain Solutions .
- The quarter delivered broad beats versus S&P Global consensus: revenue $21.4B vs $20.84B* and EPS $1.74 vs $1.30*, while EBITDA also exceeded estimates ($3.06B vs $2.47B*) [GetEstimates].
- Management reinstated guidance: Q4 revenue ~$24.0B and adjusted operating margin ~11.0–11.5%; full‑year capex ~$3.5B, dividends ~$5.5B, tax rate ~23.75%, buybacks ~$1.0B completed .
- Strategic execution continues: Amazon volume “glide down” (-21.2% y/y) and network reconfiguration cost-out on track (~$2.2B YTD; ~$3.5B for 2025), positioning for the “most efficient peak” with higher automation .
What Went Well and What Went Wrong
What Went Well
- Adjusted operating margin expanded to 10.0% (from 8.8% in Q2 and 8.2% in Q1) as revenue quality improved; U.S. adjusted margin was 6.4% despite a 12.3% ADV decline .
- International ADV +4.8% and revenue +5.9% y/y; management emphasized agility and technology-enabled customs brokerage (AI processing ~90% of cross-border transactions) .
- Clear strategic messaging and peak readiness: “We are executing the most significant strategic shift in our company’s history… positioned to run the most efficient peak” (Carol Tomé) .
What Went Wrong
- U.S. Domestic ADV -12.3% y/y (GroundSaver ADV -32.7%), driving cost-per-piece up 10.4% adjusted and density headwinds on residential last mile .
- International operating margin declined to 14.8% (adjusted) from 18.0% a year ago on trade-lane mix (weaker China→U.S.; 27.1% ADV decline) and lower surcharges .
- De minimis elimination created a direct demand/mix impact of ~$60M in Q3 and estimated $75–$100M in Q4, pressuring higher-margin lanes and forwarding rates .
Financial Results
Consolidated Summary (GAAP and Adjusted)
Q3 2025 vs Prior Year and vs Estimates
Values marked with * retrieved from S&P Global (Capital IQ).
Segment Performance (Q3 2025 vs Q3 2024)
Note: Adjusted Q3’25 segment op margins: U.S. 6.4%, International 14.8%, SCS 21.3% .
KPIs and Operating Metrics
Guidance Changes
Earnings Call Themes & Trends
Management Commentary
- “We are executing the most significant strategic shift in our company’s history… positioned to run the most efficient peak… for the eighth consecutive year.” — CEO Carol Tomé .
- “$0.30 of EPS came from a sale leaseback transaction… $330 million pretax gain on sale… we have not adjusted this gain on sale in our non-GAAP presentation.” — CFO Brian Dykes .
- “Total Amazon volume was down 21.2%… we will remove approximately $3.5 billion in related costs this year… reduced expense by $2.2 billion so far.” — CFO Brian Dykes .
- “We harness AI to digitally process over 90% of our cross-border transactions…” — CEO Carol Tomé .
- “We have more than 8 million SMBs on DAP… $2.8B YTD global DAP revenue; expect >$3.5B full-year.” — CEO Carol Tomé .
Q&A Highlights
- Domestic margins and cost per piece: Automation and driver buyout support Q4 savings; buyout cost $175M with ~$179M annual payback (<1 year) .
- USPS final mile: Preliminary agreement to support GroundSaver and Mail Innovations; details expected by year-end; no Q4 benefit assumed .
- De minimis impact: ~$60M Q3 and $75–$100M est. Q4; margin headwinds from lane mix shift (China→U.S. down 27.1% ADV) .
- Revenue per piece outlook: Q4 rev/piece “a little above 6%,” supported by base rates, mix, and holiday surcharges .
- Cost-out trajectory: ~195 operations reduced and 93 buildings closed YTD; further consolidation expected as glide down continues into 2026 .
Estimates Context
Values marked with * retrieved from S&P Global (Capital IQ).
Key Takeaways for Investors
- Quality-over-quantity strategy is working: strong rev/piece growth and adjusted margin expansion despite significant ADV declines, supporting earnings resilience .
- The sale‑leaseback gain ($330M; $0.30 EPS) was included in adjusted EPS; expect normalization in Q4 without repeating this tailwind .
- International growth continues but margin recovery depends on trade-lane equilibrium; mid-to-high-teens margin is management’s target once flows settle .
- Amazon glide down and network automation underpin ~$3.5B 2025 cost reductions; expect ongoing building consolidation and cost buckets progress into 2026 .
- GroundSaver/USPS collaboration should mitigate residential last-mile density drag over 2026; watch for formal terms and timing .
- Healthcare logistics is a structural growth vector; Andlauer strengthens cold chain and North American reach, supporting mix and margin over time .
- Near term: Q4 guide provides clarity; holiday surcharges and automation should aid margins. Medium term: mix shift (SMB/B2B, healthcare, returns) and cost-out support thesis as trade policy stabilizes .