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Imperial Oil IMO Estimated excess of current replacement cost over LIFO cost of inventories

Estimated excess of current replacement cost over LIFO cost of inventories at other companies

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Exxon MobilXOM
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Other financials

Income statement

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Revenue$12.4B-0.6%
Net income$940.0M-27.0%
EPS (diluted)$1.94-23.0%

Balance sheet

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Cash & equivalents$1.0B-41.7%
Total debt$4.2B-0.4%
Total equity$22.7B-6.8%
Total assets$45.5B+3.6%

Cash flow

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Operating cash flow$756.0M-50.5%
CapEx$475.0M+19.3%
Free cash flow$281.0M-75.1%

Valuation

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Market cap$54.78B+32.8%
Enterprise value$57.97B+32.6%
P/E18.8×+10.3×
P/S1.2×+0.4×

Profitability

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Net margin6.2%-3.2pp
FCF margin8.2%-0.8pp

Returns & leverage

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Return on equity12.4%-8.2pp
Debt / equity0.2×0.0×
Current ratio1.2×-0.2×

Where this comes from

Reported directly by Imperial Oil in its filing.

Tagged under the XBRL concept us-gaap:ExcessOfReplacementOrCurrentCostsOverStatedLIFOValue.

The official record: Imperial Oil’s 10-K, filed February 18, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

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 $1.5B 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 $2B to $1.5B.
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 $800M to $1.5B.
What does estimated excess of current replacement cost over LIFO cost of inventories mean?
This metric represents the difference between the current market replacement cost of inventory and the value recorded on the balance sheet under the LIFO accounting method. It provides insight into the potential hidden value or inflationary impact on inventory valuation during periods of rising commodity prices. Investors use this to adjust reported inventory values to reflect current economic realities.