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NYSE: UPS UNITED PARCEL SERVICE INC 8-K

UPS reports Q2 revenue up 7.6% to $22.8B, raises full-year guidance after Amazon exit

Filed July 28, 2026 · Period ending July 28, 2026 · ~1 min read

5 key changes 3 high relevance 3 sections

Key Changes

  • high

    Q2 revenue rose 7.6% to $22.8B on 9.3% higher revenue per piece despite 3.7% volume decline; non-GAAP adjusted EPS of $1.76 beat prior year's $1.55, but GAAP EPS fell 53% to $0.71 on $891M in transformation charges.

  • high

    Company completed 18-month Amazon volume glide-down and raised full-year 2026 guidance: revenue to ~$91.2B, non-GAAP adjusted operating profit to ~$8.65B, and adjusted EPS to ~$7.22.

    Exhibit 99.1 view on EDGAR →
  • high

    Recorded $891M after-tax transformation charges ($1.05/share) in Q2, primarily employee separation costs from Driver Choice Program; charges part of initiatives expected to deliver ~$3B in full-year 2026 benefits.

    Exhibit 99.1 view on EDGAR →
  • medium

    U.S. Domestic segment adjusted operating margin expanded to 8.0% from 7.0% on revenue per piece growth of 9.3%; International revenue per piece surged 18.9% with 12.4% operating margin.

    Exhibit 99.2 view on EDGAR →
  • medium

    First-half 2026 free cash flow more than doubled to $1.6B from $742M, driven by higher operating cash flow ($3.1B vs $2.7B) and lower capex ($1.7B vs $2.0B).

    Exhibit 99.2 view on EDGAR →

Summary

UPS reported second-quarter 2026 results that demonstrate the payoff from its strategic pivot away from Amazon. Revenue climbed 7.6% to $22.8 billion despite a 3.7% decline in package volume, as the company successfully shifted its mix toward higher-margin business.

Revenue per piece rose 9.3% domestically and 18.9% internationally, driving non-GAAP adjusted operating margin expansion to 9.2% from 8.8% a year earlier. The company completed its 18-month Amazon volume glide-down during the quarter and raised full-year guidance across revenue, operating profit, and earnings.

The headline GAAP results—operating profit down 49% and EPS down 53%—reflect $891 million in after-tax transformation charges tied to workforce reduction under the Driver Choice Program. These one-time costs are part of broader Network Reconfiguration and Efficiency Reimagined initiatives expected to deliver approximately $3 billion in benefits for the full year. Excluding those charges, adjusted EPS of $1.76 beat the prior year's $1.55, and adjusted operating profit grew 12%. Free cash flow more than doubled in the first half to $1.6 billion, supported by lower capital spending and improved operating cash generation. For holders, the quarter validates management's bet that shedding low-margin Amazon volume and optimizing the network would improve profitability and cash generation, with the raised guidance signaling confidence that the benefits will persist through year-end.

Section-by-Section Diff

Event · Item 2.02 — Results of Operations and Financial Condition

~100 words

UPS disclosed Q2 2026 financial results via press release and detailed financial schedules posted to its investor website.

2 Added
Added Q2 2026 earnings disclosure high

Added in current filing · verify on EDGAR →

On July 28, 2026, United Parcel Service, Inc. (the “Company”) issued a press release containing information about the Company’s results of operations and financial condition for the quarter ended June 30, 2026.

UPS announced its second quarter 2026 financial results through a press release. The filing references detailed results but does not include the actual figures in the 8-K body itself—those appear in the attached exhibits (99.1 press release and 99.2 financial schedules).

Added Financial statement schedules posted medium

Added in current filing · verify on EDGAR →

The Company also posted on its website at www.investors.ups.com financial statement schedules containing additional detail about the Company's results of operations and financial condition for the same period.

UPS made supplemental financial schedules available on its investor relations website, providing additional detail beyond the press release for the quarter ended June 30, 2026.

Event · Exhibit 99.1

4 Added
Added Q2 2026 earnings results high

Added in current filing · view on EDGAR →

UPS (NYSE:UPS) today announced second-quarter 2026 consolidated revenues of $22.8 billion. Consolidated operating profit was $930 million; and non-GAAP adjusted consolidated operating profit was $2.1 billion. Diluted earnings per share were $0.71; and non-GAAP adjusted diluted earnings per share were $1.76.

UPS reported Q2 2026 consolidated revenue of $22.8 billion with GAAP diluted EPS of $0.71 and non-GAAP adjusted diluted EPS of $1.76. The company delivered year-over-year revenue and non-GAAP adjusted operating profit growth, with non-GAAP adjusted consolidated operating margin expanding to 9.2% from 8.8% in Q2 2025.

Added Amazon glide-down completion high

Added in current filing · view on EDGAR →

I want to thank all UPSers for their extraordinary work over the past 18 months as we successfully completed our Amazon glide down and related network reconfiguration initiatives as designed

CEO Carol Tomé announced the successful completion of the Amazon volume glide-down and related network reconfiguration initiatives after 18 months. This strategic volume reduction has been accompanied by network optimization efforts to improve efficiency and profitability.

Added Raised full-year 2026 guidance high

Added in current filing · view on EDGAR →

For the full year 2026, the company is raising its guidance for consolidated revenue to approximately $91.2 billion, consolidated non-GAAP adjusted operating profit to approximately $8.65 billion, and non-GAAP adjusted diluted EPS to approximately $7.22.

UPS raised its full-year 2026 guidance: consolidated revenue to approximately $91.2 billion, non-GAAP adjusted operating profit to approximately $8.65 billion, and non-GAAP adjusted diluted EPS to approximately $7.22. The company confirmed expected capital expenditures of about $3.0 billion and dividend payments of around $5.4 billion.

Added Segment performance medium

Added in current filing · view on EDGAR →

Revenue increased 6.0%, driven by a 9.3% increase in revenue per piece. ... Revenue increased 12.5%, driven by an 18.9% increase in revenue per piece. ... Revenue increased 7.8%, primarily due to growth in forwarding and logistics, including healthcare.

All three segments delivered revenue growth: U.S. Domestic revenue rose 6.0% on 9.3% higher revenue per piece with non-GAAP adjusted operating margin of 8.0%; International revenue increased 12.5% on 18.9% higher revenue per piece with 12.4% operating margin; Supply Chain Solutions revenue grew 7.8% with 10.2% operating margin.

Event · Exhibit 99.2

UPS reported Q2 2026 results with revenue up 7.6% but GAAP operating profit down 49.0% due to $1.17B in transformation charges.

4 Added
Added Q2 2026 revenue and volume high

Added in current filing · view on EDGAR →

Total revenue 22,834 21,221 1,613 7.6 % ... Consolidated volume (in millions) 1,217 1,263 (46) (3.6) % ... Consolidated 19,006 19,741 (735) (3.7) %

UPS reported Q2 2026 consolidated revenue of $22.8 billion, up 7.6% year-over-year, driven by higher revenue per piece across all segments. However, consolidated average daily package volume declined 3.7% to 19.0 million pieces, reflecting softer demand. The revenue growth came despite the volume decline, indicating pricing strength.

Added Q2 2026 GAAP operating profit high

Added in current filing · view on EDGAR → · paraphrased

Total operating profit 930 1,822 (892) (49.0) % Net income $ 604 $ 1,283 $ (679) (52.9) % Diluted earnings per share $ 0.71 $ 1.51 $ (0.80) (53.0) %

GAAP operating profit fell 49.0% to $930 million, and GAAP diluted EPS dropped 53.0% to $0.71. Net income declined 52.9% to $604 million. The sharp declines were driven by $1.17 billion in transformation strategy costs (primarily Network Reconfiguration and Efficiency Reimagined charges) and higher operating expenses, particularly fuel (up 60.4%) and purchased transportation (up 26.4%).

Added Q2 2026 adjusted operating profit high

Added in current filing · view on EDGAR → · paraphrased

Total operating profit 2,102 1,876 226 12.0 % Net income $ 1,495 $ 1,312 $ 183 13.9 % Diluted earnings per share $ 1.76 $ 1.55 $ 0.21 13.5 %

On a non-GAAP adjusted basis (excluding $1.17 billion in transformation costs), operating profit increased 12.0% to $0.0M, and adjusted diluted EPS rose 13.5% to $1.76. The adjusted results reflect underlying operational improvement, with adjusted operating margin expanding to 9.2% from 8.8% in the prior year.

Added U.S. Domestic Package segment performance high

Added in current filing · view on EDGAR → · paraphrased

U.S. Domestic Package 16 916 (900) (98.3) % U.S. Domestic Package $ 1,188 $ 982 $ 206 21.0 % Total U.S. Domestic Package 14.24 13.03 1.21 9.3 %

The U.S. Domestic Package segment reported GAAP operating profit of only $16 million (down 98.3%) due to $1.17 billion in transformation charges. On an adjusted basis, operating profit grew 21.0% to $1.2 billion, driven by average revenue per piece increasing 9.3% to $14.24, offsetting a 3.3% volume decline. Adjusted operating margin improved to 8.0% from 7.0%.

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