Current Assets
Percentage of Inventory on LIFO Basis
Caterpillar Percentage of Inventory on LIFO Basis increased by 7.7% to 70.0% in Q4 2025 compared to the prior quarter. Year-over-year, this metric grew by 7.7%, from 65.0% to 70.0%. Over 5 years (FY 2020 to FY 2025), Percentage of Inventory on LIFO Basis shows an upward trend with a 3.1% CAGR.
Analysis
StatementBalance Sheet Statement
SectionCurrent Assets
CategoryEfficiency
SignalContext dependent
VolatilityStable
First reportedQ4 2014
Last reportedQ4 2025Feb 13, 2026
How to read this metric
A high percentage indicates a strong reliance on LIFO to mitigate tax impacts during inflationary periods.
Detailed definition
This metric identifies the proportion of total inventory that is valued using the Last-In, First-Out (LIFO) accounting m...
Peer comparison
Common among heavy industrial manufacturers; peers often disclose this in inventory accounting policies.
Metric ID:
inventory_lifo_pctHistorical Data
5 periods
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | 60% | 65% | 65% | 65% | 70% |
| QoQ Change | — | +8.3% | +0.0% | +0.0% | +7.7% |
| YoY Change | — | +8.3% | +0.0% | +0.0% | +7.7% |
Range60% – 70%
CAGR+16.7%
Avg YoY Growth+4.0%
Median YoY Growth+3.8%
Current Streak4+ quarters growth
Percentage of Inventory on LIFO Basis at Other Companies
Frequently Asked Questions
- What is Caterpillar's percentage of inventory on lifo basis?
- Caterpillar (CAT) reported percentage of inventory on lifo basis of 70.0% in Q4 2025.
- How has Caterpillar's percentage of inventory on lifo basis changed year-over-year?
- Caterpillar's percentage of inventory on lifo basis increased by 7.7% year-over-year, from 65.0% to 70.0%.
- What is the long-term trend for Caterpillar's percentage of inventory on lifo basis?
- Over 5 years (2020 to 2025), Caterpillar's percentage of inventory on lifo basis has grown at a 3.1% compound annual growth rate (CAGR), from 60.0% to 70.0%.
- What does percentage of inventory on lifo basis mean?
- The percentage of inventory valued using the LIFO cost method.