Discontinued — last reported Q4 '18

Cost of Revenue

Effect of LIFO Inventory Liquidation on Cost of Goods Sold

Imperial Oil Effect of LIFO Inventory Liquidation on Cost of Goods Sold remained flat by 0.0% to $15.25M in Q4 2025 compared to the prior quarter. Year-over-year, this metric was flat by 0.0%, from $15.25M to $15.25M. Over 4 years (FY 2021 to FY 2025), Effect of LIFO Inventory Liquidation on Cost of Goods Sold shows an upward trend with a 47.2% CAGR. This increase may warrant attention — for this metric, lower values are generally preferred.

Analysis

StatementIncome Statement
SectionCost of Revenue
CategoryEfficiency
SignalLower is better
VolatilityVolatile
First reportedQ1 2015
Last reportedQ4 2018

How to read this metric

A significant positive impact suggests that current earnings are being boosted by non-recurring inventory depletion rather than operational efficiency.

Detailed definition

The impact on the cost of goods sold resulting from the reduction of inventory quantities valued under the Last-In, Firs...

Peer comparison

Relevant only for companies using LIFO inventory accounting; peers using FIFO will not report this.

Metric ID: is_cat_lifo_inventory_liquidation_effect_on_cogs

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value-13M62M5M61M61M
YoY Change+576.9%-91.9%>999%+0.0%
Range-13M62M
CAGR+47.2%
Avg YoY Growth+401.2%
Median YoY Growth+288.5%
Current Streak2 years growth

Frequently Asked Questions

What is Imperial Oil's effect of lifo inventory liquidation on cost of goods sold?
Imperial Oil (IMO) reported effect of lifo inventory liquidation on cost of goods sold of $15.25M in Q4 2025.
How has Imperial Oil's effect of lifo inventory liquidation on cost of goods sold changed year-over-year?
Imperial Oil's effect of lifo inventory liquidation on cost of goods sold decreased by 0.0% year-over-year, from $15.25M to $15.25M.
What is the long-term trend for Imperial Oil's effect of lifo inventory liquidation on cost of goods sold?
Over 4 years (2021 to 2025), Imperial Oil's effect of lifo inventory liquidation on cost of goods sold has grown at a 47.2% compound annual growth rate (CAGR), from -$13.00M to $61.00M.
What does effect of lifo inventory liquidation on cost of goods sold mean?
The change in profit caused by selling off older, cheaper inventory layers under LIFO accounting.