Operating
Self-insurance reserves
United Parcel Service, Inc. Self-insurance reserves decreased by 90.0% to $16.00M in Q1 2026 compared to the prior quarter. Year-over-year, this metric grew by 1500.0%, from $1.00M to $16.00M. Over 2 years (FY 2021 to FY 2024), Self-insurance reserves shows a downward trend with a -51.4% CAGR.
Analysis
StatementCash Flow Statement
SectionOperating
CategoryRisk
SignalContext dependent
VolatilityModerate
First reportedQ1 2013
Last reportedQ1 2026May 6, 2026
How to read this metric
An increase suggests higher anticipated future claims or a change in actuarial assumptions, while a decrease may indicate favorable claim trends or reserve releases.
Detailed definition
This represents the net change in the company's accruals for self-insured risks, such as workers' compensation, auto lia...
Peer comparison
Common in asset-heavy transportation firms; peers typically disclose this within operating cash flow adjustments.
Metric ID:
operating_increase_decrease_in_self_insurance_reserveHistorical Data
18 periods
| Q2 '21 | Q3 '21 | Q4 '21 | Q1 '22 | Q2 '22 | Q3 '22 | Q4 '22 | Q1 '23 | Q2 '23 | Q3 '23 | Q1 '24 | Q2 '24 | Q3 '24 | Q4 '24 | Q1 '25 | Q2 '25 | Q4 '25 | Q1 '26 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Value | $126.00M | $0.00 | $56.00M | -$45.00M | $157.00M | $70.00M | -$202.00M | -$20.00M | $84.00M | $17.00M | $27.00M | -$66.00M | $53.00M | $30.00M | $1.00M | $168.00M | $160.00M | $16.00M |
| QoQ Change | — | -100.0% | — | -180.4% | +448.9% | -55.4% | -388.6% | +90.1% | +520.0% | -79.8% | +58.8% | -344.4% | +180.3% | -43.4% | -96.7% | >999% | -4.8% | -90.0% |
| YoY Change | — | — | — | — | +24.6% | — | -460.7% | +55.6% | -46.5% | -75.7% | +235.0% | -178.6% | +211.8% | — | -96.3% | +354.5% | +433.3% | >999% |
Range-$202.00M – $168.00M
CAGR-38.5%
Avg YoY Growth+163.1%
Median YoY Growth+40.1%
Current Streak2 quarters decline
Self-insurance reserves at Other Companies
Frequently Asked Questions
- What is United Parcel Service, Inc.'s self-insurance reserves?
- United Parcel Service, Inc. (UPS) reported self-insurance reserves of $16.00M in Q1 2026.
- How has United Parcel Service, Inc.'s self-insurance reserves changed year-over-year?
- United Parcel Service, Inc.'s self-insurance reserves increased by 1500.0% year-over-year, from $1.00M to $16.00M.
- What is the long-term trend for United Parcel Service, Inc.'s self-insurance reserves?
- Over 2 years (2021 to 2024), United Parcel Service, Inc.'s self-insurance reserves has grown at a -51.4% compound annual growth rate (CAGR), from $186.00M to $44.00M.
- What does self-insurance reserves mean?
- The change in the amount of money set aside to cover potential insurance claims.