United Parcel Service (NYSE:UPS) or FedEx (NYSE:FDX)? - Market Playground Comparably, both companies offer a comfortable current ratio at 1.70 for UPS and 1.52 for FedEx. The coverage ratio is a measure of a company’s feasibility to honor their current (or short term) commitments. These ratios indicate that both companies control a reasonable amount of assets to cover their liabilities. The relatively small spread between the two companies indicates that they are engaged in similar situations with regard to their financial position. With two companies so closely related in service and overall market position, how does an investor decide which company to invest in? Well, in this case, it may well come down to which company is positioning for a more successful future. UPS may have a considerable advantage in overall market share, but the lack of a larger dividend may suggest that FedEx is looking to reinvest capital in itself, allowing for a more substantial attack on UPS’s business.