US logistics giant UPS is set to release its first-quarter 2026 earnings report pre-market on April 28. According to market forecasts, UPS's first-quarter revenue is expected to decline significantly to $21 billion. Earnings per share (EPS) are projected at $1.06, representing a 28.9% decrease from $1.49 in the same period last year. Amid cautious market expectations regarding slowing growth, the effectiveness of the company's ongoing strategic transformation will serve as a key indicator for verifying earnings resilience in this report.