@mikecyc, good advice. all nbrs can be cooked up, those who walk the corridors of power decides. what more there are so many financial manipulations such as provisions, hedging, translations, transfer pricing,etc. whatever outcome can be created thru management over-ride. period.

don't count on anything like crack spread, inventory loss or gain, forex loss or gain, as management change policies like changing cloths to suit so many dynamic situations, not counting their own vested interest, errors of judgements, or the world functions in always a dynamic state. so profit forecast or estimation is never cast in concrete.