1. UPS's financials have stabilized, showing revenue and net income growth, indicating an end to the decline. 2. UPS's profitability ratios, particularly RoE, remain above the industry average, suggesting a strong competitive position. 3. UPS is undervalued with a Forward P/E of 18.32x, presenting a good investment opportunity. 4. Technical analysis indicates strong support at $125, with potential for price rise, despite risks like labor costs and competition.