Estimated excess of current replacement cost over LIFO cost of inventories
ConocoPhillips Estimated excess of current replacement cost over LIFO cost of inventories decreased by 42.5% to $65.00M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 42.5%, from $113.00M to $65.00M. Over 5 years (FY 2020 to FY 2025), Estimated excess of current replacement cost over LIFO cost of inventories shows a downward trend with a -5.7% CAGR.
Analysis
How to read this metric
An increase suggests rising input costs or inflationary pressures on inventory, while a decrease may indicate stabilizing or falling commodity prices.
Detailed definition
This metric represents the difference between the current market replacement cost of inventory and the value recorded on...
Peer comparison
Common in energy and manufacturing firms using LIFO accounting; peers often disclose this in footnotes to provide a more accurate picture of working capital.
other_excess_of_replacement_or_current_costs_over_stated_d85332Historical Data
| Q4 '21 | Q4 '22 | Q4 '23 | Q4 '24 | Q4 '25 | |
|---|---|---|---|---|---|
| Value | $251.00M | $149.00M | $91.00M | $113.00M | $65.00M |
| QoQ Change | — | -40.6% | -38.9% | +24.2% | -42.5% |
| YoY Change | — | -40.6% | -38.9% | +24.2% | -42.5% |
Estimated excess of current replacement cost over LIFO cost of inventories at Other Companies
Frequently Asked Questions
- What is ConocoPhillips's estimated excess of current replacement cost over lifo cost of inventories?
- ConocoPhillips (COP) reported estimated excess of current replacement cost over lifo cost of inventories of $65.00M in Q4 2025.
- How has ConocoPhillips's estimated excess of current replacement cost over lifo cost of inventories changed year-over-year?
- ConocoPhillips's estimated excess of current replacement cost over lifo cost of inventories decreased by 42.5% year-over-year, from $113.00M to $65.00M.
- What is the long-term trend for ConocoPhillips's estimated excess of current replacement cost over lifo cost of inventories?
- Over 5 years (2020 to 2025), ConocoPhillips's estimated excess of current replacement cost over lifo cost of inventories has grown at a -5.7% compound annual growth rate (CAGR), from $87.00M to $65.00M.
- What does estimated excess of current replacement cost over lifo cost of inventories mean?
- The difference between what it would cost to replace current inventory today versus the historical cost recorded on the books.