Discontinued — last reported Q4 '25

Other

Approximate effect on net earnings due to the adoption of the LIFO method

Vulcan Materials Company Approximate effect on net earnings due to the adoption of the LIFO method remained flat by 0.0% to $3.15M in Q4 2025 compared to the prior quarter. Year-over-year, this metric declined by 73.3%, from $11.80M to $3.15M. Over 4 years (FY 2021 to FY 2025), Approximate effect on net earnings due to the adoption of the LIFO method shows an upward trend with a 24.2% CAGR.

Analysis

StatementIncome Statement
SectionOther
CategoryProfitability
SignalContext dependent
VolatilityStable
First reportedQ1 2013
Last reportedQ4 2025Feb 19, 2026

How to read this metric

A larger effect indicates a greater divergence between reported earnings and what would be reported under standard FIFO accounting.

Detailed definition

This metric estimates the cumulative impact on net earnings resulting from the company's choice to use the LIFO inventor...

Peer comparison

Standard disclosure for companies using LIFO; allows for cross-company earnings normalization.

Metric ID: other_approximate_effect_on_net_earnings_due_to_adoption_29be6e

Historical Data

5 years
 FY'21FY'22FY'23FY'24FY'25
Value$5.30M$48.10M$27.90M$47.20M$12.60M
YoY Change+807.5%-42.0%+69.2%-73.3%
Range$5.30M$48.10M
CAGR+24.2%
Avg YoY Growth+190.4%
Median YoY Growth+13.6%

Frequently Asked Questions

What is Vulcan Materials Company's approximate effect on net earnings due to the adoption of the lifo method?
Vulcan Materials Company (VMC) reported approximate effect on net earnings due to the adoption of the lifo method of $3.15M in Q4 2025.
How has Vulcan Materials Company's approximate effect on net earnings due to the adoption of the lifo method changed year-over-year?
Vulcan Materials Company's approximate effect on net earnings due to the adoption of the lifo method decreased by 73.3% year-over-year, from $11.80M to $3.15M.
What is the long-term trend for Vulcan Materials Company's approximate effect on net earnings due to the adoption of the lifo method?
Over 4 years (2021 to 2025), Vulcan Materials Company's approximate effect on net earnings due to the adoption of the lifo method has grown at a 24.2% compound annual growth rate (CAGR), from $5.30M to $12.60M.
What does approximate effect on net earnings due to the adoption of the lifo method mean?
The estimated difference in net income caused by using the LIFO inventory method versus other accounting methods.