Other

Estimated excess of current replacement cost over LIFO cost of inventories

Imperial Oil Estimated excess of current replacement cost over LIFO cost of inventories decreased by 25.0% to $1.50B in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 25.0%, from $2.00B to $1.50B. Over 5 years (FY 2020 to FY 2025), Estimated excess of current replacement cost over LIFO cost of inventories shows an upward trend with a 13.4% CAGR.

Analysis

StatementBalance Sheet Statement
SectionOther
CategoryRisk
SignalContext dependent
VolatilityVolatile
First reportedQ4 2014
Last reportedQ1 2026

How to read this metric

A larger gap indicates significant unrealized gains or potential tax liabilities if inventory levels are reduced.

Detailed definition

This represents the difference between the current market replacement cost of inventory and the value reported under the...

Peer comparison

Used by analysts to normalize earnings for companies using LIFO accounting.

Metric ID: other_excess_of_replacement_or_current_costs_over_stated_d85332

Historical Data

5 periods
 Q4 '21Q4 '22Q4 '23Q4 '24Q4 '25
Value1.8B2B2.2B2B1.5B
QoQ Change—+11.1%+10.0%-9.1%-25.0%
YoY Change—+11.1%+10.0%-9.1%-25.0%
Range1.5B – 2.2B
CAGR-16.7%
Avg YoY Growth-3.2%
Median YoY Growth+0.5%
Current Streak2 quarters decline

Frequently Asked Questions

What is Imperial Oil's estimated excess of current replacement cost over lifo cost of inventories?
Imperial Oil (IMO) reported estimated excess of current replacement cost over lifo cost of inventories of $1.50B in Q4 2025.
How has Imperial Oil's estimated excess of current replacement cost over lifo cost of inventories changed year-over-year?
Imperial Oil's estimated excess of current replacement cost over lifo cost of inventories decreased by 25.0% year-over-year, from $2.00B to $1.50B.
What is the long-term trend for Imperial Oil's estimated excess of current replacement cost over lifo cost of inventories?
Over 5 years (2020 to 2025), Imperial Oil's estimated excess of current replacement cost over lifo cost of inventories has grown at a 13.4% compound annual growth rate (CAGR), from $800.00M to $1.50B.
What does estimated excess of current replacement cost over lifo cost of inventories mean?
The difference between current market prices for inventory and the historical LIFO book value.