PARRHIGH SIGNALFINANCIAL10-K

PARR achieved a massive operational turnaround with net income swinging from a $33.3M loss to $369.4M profit while significantly reducing debt and expanding market share despite lower commodity prices.

This represents a fundamental transformation of PARR's business performance, with over 1000% increases in both operating income and cash flow generation indicating successful operational improvements and cost management. The company simultaneously strengthened its balance sheet by reducing total debt 28% and growing stockholders' equity 27%, demonstrating strong capital allocation and deleveraging efforts during a period of lower oil and gas prices.

Comparing 2026-02-25 vs 2025-02-28View on EDGAR →
FINANCIAL ANALYSIS

PARR delivered exceptional financial performance with revenue growing 31% to $2.4B while dramatically improving profitability through operational excellence, as evidenced by the 1000%+ increases in operating income and cash flow. The company strengthened its financial position by reducing total debt nearly 28% to $803M and growing equity 27% to $1.5B, while also reducing total liabilities 14% and improving working capital efficiency with lower receivables. Despite a modest decline in cash to $164M, the massive improvement in cash generation capability and debt reduction signals a company that has successfully navigated challenging commodity price environments while positioning for future growth.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
+1208.5%
-$33.3M$369.4M

Net income grew 1208.5% — bottom-line growth signals improving overall business health.

Operating Income
P&L
+1031.2%
$47.6M$538.8M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Operating Cash Flow
Cash Flow
+431.6%
$83.8M$445.3M

Operating cash flow surged 431.6% — exceptional cash generation, highest quality earnings signal.

Revenue
P&L
+31%
$1.9B$2.4B

Strong top-line growth of 31% — accelerating demand or successful expansion into new markets.

Total Debt
Balance Sheet
-27.9%
$1.1B$802.9M

Debt reduced 27.9% — deleveraging strengthens balance sheet and reduces financial risk.

Stockholders Equity
Balance Sheet
+26.9%
$1.2B$1.5B

Equity base grew 26.9% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Accounts Receivable
Balance Sheet
-21.5%
$398.1M$312.7M

Receivables declined — improved collection efficiency or conservative revenue recognition.

Cash & Equivalents
Balance Sheet
-14.5%
$191.9M$164.1M

Cash decreased 14.5% — monitor burn rate and upcoming capital needs.

Total Liabilities
Balance Sheet
-13.5%
$2.6B$2.3B

Liabilities reduced 13.5% — deleveraging improves balance sheet strength and financial flexibility.

Inventory
Balance Sheet
+12.8%
$1.1B$1.2B

Inventory built 12.8% — monitor whether demand supports this build or if write-downs may follow.

LANGUAGE CHANGES
NEW — 2026-02-25
PRIOR — 2025-02-28
ADDED
As of February 20, 2026, 49,003,370 shares of the registrant s Common Stock, $0.01 par value, were issued and outstanding.
As of December 31, 2025, we also held a 63.5% ownership interest in Hawaii Renewables, LLC ( Hawaii Renewables ).
Interest rates decreased to a range of 3.50% to 3.75% in December 2025 from 4.25% to 4.50% in December 2024.
Brent crude oil prices averaged $68.19 per barrel in 2025 compared to $79.86 per barrel in 2024.
retail price for regular-grade gasoline averaged $3.10 per gallon in 2025 compared to $3.30 per gallon in 2024.
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REMOVED
As of February 21, 2025, 54,747,885 shares of the registrant s Common Stock, $0.01 par value, were issued and outstanding.
Interest rates decreased to a range of 4.25% to 4.50% in December 2024 from 5.25% to 5.50% in December 2023.
Brent crude oil pricing averaged $79.86 per barrel in 2024 compared to $82.17 per barrel in 2023.
retail price for regular-grade gasoline averaged $3.30 per gallon in 2024 compared to $3.52 per gallon in 2023.
This decline was due, in part, to lower crude oil prices in 2024 compared to 2023, as noted above, as well as lower global demand primarily driven by decreased demand in China.
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