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UNPUnion Pacific Corporation
$274.07$162.8B
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  4. Financial Ratios

Union Pacific Corporation (UNP) Financial Ratios

Latest Ratios: P/E Ratio 22.9x · EV/EBITDA 15.7x · ROE 40.4%. (1996–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

UNP Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$162.8B$137.3B$138.8B$149.9B$129.2B$165.1B$141.4B$127.7B$104.3B$107.5B$86.6B
Enterprise Value$193.4B$167.8B$170.2B$183.0B$163.2B$195.6B$167.9B$153.9B$125.4B$123.2B$100.3B
P/E Ratio →22.9019.3220.5623.5018.4725.3226.4221.5717.4810.0420.45
P/S Ratio6.645.605.726.215.197.577.245.884.575.064.34
P/B Ratio8.817.438.2210.1410.6211.668.347.045.114.334.35
P/FCF29.6124.9723.5531.4022.5027.0925.1924.7619.8627.0621.55
P/OCF17.5314.7814.8517.8913.8018.2816.5614.8312.0014.8711.51

P/E links to full P/E history page with 30-year chart

UNP EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—6.857.027.596.568.978.607.095.495.805.03
EV / EBITDA15.7113.6314.0116.0013.3716.9416.7214.2911.7112.1210.78
EV / EBIT19.6516.0216.9219.1215.7820.3120.6817.4914.5614.7513.44
EV / FCF—30.5228.8838.3428.4232.0929.9229.8423.8931.0024.96

UNP Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin59.4%59.4%45.5%43.7%45.0%48.2%47.0%44.3%41.8%42.4%41.5%
Operating Margin40.1%40.1%40.1%37.7%39.9%42.8%40.1%39.4%37.3%38.0%36.5%
Net Profit Margin29.1%29.1%27.8%26.4%28.1%29.9%27.4%27.3%26.1%50.4%21.2%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE40.4%40.4%42.6%47.3%53.2%41.9%30.5%30.7%26.4%47.8%20.8%
ROA10.4%10.4%10.0%9.6%10.9%10.4%8.6%9.8%10.2%18.9%7.7%
ROIC15.2%15.2%15.1%14.5%16.4%15.9%13.4%14.9%15.6%16.3%16.2%
ROCE15.5%15.5%15.6%14.9%16.8%16.1%13.6%15.3%15.7%15.2%14.1%

UNP Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity1.721.721.922.312.872.221.671.491.100.680.75
Debt / EBITDA2.582.582.672.992.862.732.822.512.091.671.61
Net Debt / Equity—1.651.862.242.792.161.561.451.030.630.69
Net Debt / EBITDA2.482.482.592.902.782.642.642.431.971.541.47
Debt / FCF—5.555.346.945.925.014.735.084.023.943.42
Interest Coverage8.008.007.937.148.148.337.128.389.9011.6110.69

UNP Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio0.910.910.770.810.720.621.010.790.901.030.99
Quick Ratio0.750.750.620.670.580.510.860.620.740.830.79
Cash Ratio0.300.300.200.210.180.180.450.200.290.350.37
Asset Turnover—0.350.360.360.380.340.310.350.390.370.36
Inventory Turnover12.6512.6517.1818.2918.4518.1816.2316.1017.9216.3316.28
Days Sales Outstanding—27.7028.5131.3727.7528.8328.1226.8228.0625.6623.03

UNP Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield2.0%2.4%2.3%2.1%2.4%1.7%1.9%2.0%2.2%1.8%2.2%
Payout Ratio45.3%45.3%47.6%49.7%45.1%42.9%49.1%43.9%38.5%18.5%44.4%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield4.4%5.2%4.9%4.3%5.4%3.9%3.8%4.6%5.7%10.0%4.9%
FCF Yield3.4%4.0%4.2%3.2%4.4%3.7%4.0%4.0%5.0%3.7%4.6%
Buyback Yield1.6%2.0%1.1%0.5%4.9%4.4%2.6%4.5%7.9%3.7%3.6%
Total Shareholder Yield3.6%4.3%3.4%2.6%7.3%6.1%4.5%6.6%10.1%5.6%5.8%
Shares Outstanding—$594M$609M$610M$624M$655M$679M$706M$754M$802M$835M

Key Metrics

Growth RegimeAccelerating
ProfitabilityStrong
Balance SheetAdequate
Cash FlowRobust
Top Statement Risk

Elevated leverage and macro headwinds

Verified Source

Metrics are mathematically derived from official filings.

SEC 10-K (2026Q2)

Margin Stability Masks Mix Shifts

Gross margin held near 45% for ten quarters, with 2026Q2 at 45.5%, while operating margin expanded to 40.3% from 39.3% a year earlier, according to reported financials, indicating pricing power and cost discipline.

The stability in gross margin despite an 11.5% revenue surge suggests fuel surcharges and pricing are offsetting input cost inflation, but the flat gross margin implies no incremental operating leverage at that level. Operating margin expansion to 40.3% in 2026Q2, up from 39.3% in 2025Q2, reflects SG&A leverage, yet the EPS miss of $0.09 versus consensus hints that mix effects or other costs may be eroding bottom-line quality. Investors should monitor whether the margin expansion is sustainable as volume growth normalizes.

ROIC Lags Peers Despite High ROE

ROIC improved to 4.1% in 2026Q2 from 3.7% a year earlier, while ROE reached 9.9%, according to reported figures, but both remain below CSX and NSC, suggesting capital intensity limits returns.

The gap between ROE (9.9%) and ROIC (4.1%) is wide, reflecting the heavy debt financing of the asset base; ROE is amplified by leverage, not operational superiority. ROIC has been range-bound between 3.6% and 4.1% over the past ten quarters, indicating that incremental capital is not generating outsized returns, likely due to the massive PP&E base. Compared to CSX's ROIC of 10.9% and NSC's 9.8%, UNP's lower returns suggest its Western network may be less efficient or that it is investing heavily for future growth.

Working Capital Cycle Lengthens Slightly

Cash conversion cycle rose to 26 days in 2026Q2 from 30 days in 2024Q1, driven by DSO improvement to 27 days, according to reported data, indicating better receivables management but stable inventory and payables.

DSO has improved from 32 days in 2024Q1 to 27 days in 2026Q2, suggesting more efficient billing and collection, which is consistent with the positive working capital swing in cash flow. However, DIO and DPO have remained flat at 21-22 and 23-24 days respectively, indicating no significant change in inventory turnover or supplier payment terms. The slight lengthening of CCC from 26 to 27 days in the latest quarter is minor, but investors should watch if it signals a shift in customer payment behavior.

Leverage Eases but Debt Service Tightens

Debt-to-equity fell to 1.51 in 2026Q2 from 2.12 in 2024Q1, while interest coverage improved to 9.16 from 7.60, according to reported balance sheet data, indicating a strengthening capital structure.

The reduction in D/E from 2.12 to 1.51 over five quarters reflects both debt repayment and equity growth, but the absolute debt level of $31.2B remains substantial, and D/EBITDA of 9.16 is elevated compared to peers like CSX (not provided) and NSC (not provided). Interest coverage of 9.16 is comfortable, but it is sensitive to rising rates given the high debt load; a 100bp increase in rates could reduce coverage by roughly 0.5x. The reported D/E of 1.72 in the context flags appears to be a typo, as the ratio data shows 1.51, but the trend is clearly deleveraging.

Thin Liquidity Relies on Cash Flow

Current ratio improved to 0.99 in 2026Q2 from 0.93 a year earlier, but remains below 1.0, with quick ratio at 0.82, according to reported figures, indicating a tight short-term position.

The current ratio below 1.0 suggests that current liabilities exceed current assets, which is typical for railroads given their negative working capital cycle, but it leaves little buffer for a sudden cash need. The quick ratio of 0.82 indicates that even without inventory, the company can cover 82% of current liabilities, relying on cash and receivables. However, the robust operating cash flow of $3.1B in 2026Q2 provides a cushion, and the company's access to capital markets likely mitigates liquidity risk.

Premium Valuation Justified by Margins

UNP trades at 24.41x P/E and 16.58x EV/EBITDA, below CSX's 32.73x but above NSC's 26.31x, according to reported multiples, with superior operating margin of 40.3% versus peers.

UNP's operating margin of 40.3% in 2026Q2 is the highest among its public peers (CSX, NSC, CP, CNI), supporting its premium valuation relative to NSC and CNI. However, its ROE of 9.9% is lower than CSX's 24.1% and NSC's 16.8%, suggesting that the market is pricing in future efficiency gains or a structural advantage that has yet to translate into returns. The PEG of 2.80 indicates that the market expects modest growth, but the recent volume acceleration may justify a re-rating if sustained.

Operating Ratio Overstates Efficiency

The operating ratio, often cited as the key metric, ignores capital intensity and maintenance needs; UNP's 59.7% OR in 2026Q2 appears strong, but ROIC of 4.1% reveals the true cost of the asset base.

The operating ratio (OR) is the most commonly misapplied metric for railroads because it measures only operating expenses relative to revenue, ignoring the massive capital expenditures required to maintain the network. UNP's OR of 59.7% (100% - 40.3% operating margin) is excellent, but it does not capture the $900M quarterly capex or the depreciation burden, which is why ROIC remains low. Investors should focus on cash flow return on invested capital (CFROI) or free cash flow yield, which at 31.56x P/FCF indicates the market is paying a premium for cash generation that may not be sustainable if capex needs rise.

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Includes 30+ ratios · 30 years · Updated daily

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UNP — Frequently Asked Questions

Quick answers to the most common questions about buying UNP stock.

What is Union Pacific Corporation's P/E ratio?

Union Pacific Corporation's current P/E ratio is 22.9x. The historical average is 18.5x. This places it at the 83th percentile of its historical range.

What is Union Pacific Corporation's EV/EBITDA?

Union Pacific Corporation's current EV/EBITDA is 15.7x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 10.7x.

What is Union Pacific Corporation's ROE?

Union Pacific Corporation's return on equity (ROE) is 40.4%. This is above the typical threshold of 15-20% considered good for most companies. The historical average is 21.2%.

Is UNP stock overvalued?

Based on historical data, Union Pacific Corporation is trading at a P/E of 22.9x. This is at the 83th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Union Pacific Corporation's dividend yield?

Union Pacific Corporation's current dividend yield is 1.99% with a payout ratio of 45.3%.

What are Union Pacific Corporation's profit margins?

Union Pacific Corporation has 59.4% gross margin and 40.1% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does Union Pacific Corporation have?

Union Pacific Corporation's Debt/EBITDA ratio is 2.6x, indicating moderate leverage. A ratio between 2-4x is manageable but warrants monitoring.