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PBF Energy PBF Change in Non-cash Lower of Cost or Market Adjustment

Change in Non-cash Lower of Cost or Market Adjustment at other companies

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$26K-99.9%
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Other financials

Income statement

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Revenue$7.9B+11.9%
Gross profit$278.5M+166%
Operating income$299.6M+159%
Net income$198.3M+149%
EPS (diluted)$1.65+147%

Balance sheet

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Cash & equivalents$541.8M+15.6%
Total debt$3.6B+16.1%
Total equity$5.5B+7.9%
Total assets$14.7B+13.0%

Cash flow

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Operating cash flow-$323.7M+51.1%
CapEx$349.4M+215%
Free cash flow-$673.1M+12.9%

Valuation

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Market cap$4.41B+153%

Profitability

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Gross margin0.4%+0.2pp
Operating margin-1.9%-18.5pp
Net margin-1.8%-5.1pp
FCF margin-3.2%

Returns & leverage

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Return on equity-9.5%-31.0pp
Debt / equity0.7×0.0×
Current ratio1.3×0.0×

Where this comes from

Reported directly by PBF Energy in its filing.

Tagged under the XBRL concept pbf:ChangeinNoncashLowerofCostorMarketAdjustment.

The official record: PBF Energy’s 10-Q, filed April 30, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is PBF Energy's change in non-cash lower of cost or market adjustment?
PBF Energy (PBF) reported change in non-cash lower of cost or market adjustment of $313M in Q1 2026.
What does change in non-cash lower of cost or market adjustment mean?
Captures the non-cash adjustment required to align inventory carrying values with the lower of cost or market price. This metric is critical for refiners as it highlights volatility in commodity prices and the resulting impact on inventory valuation without affecting immediate cash liquidity.