v2.4.0.8
NET INCOME PER SHARE OF PBF ENERGY (Details) (USD $)
In Thousands, except Share data, unless otherwise specified
3 Months Ended 9 Months Ended
Sep. 30, 2013
Sep. 30, 2013
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]    
Effective tax rate 49.30% (12.00%)
Basic Earnings Per Share:    
Numerator for basic net income per Class A common share-net income attributable to PBF Energy $ (19,848) $ 8,384
Denominator for basic net income per Class A common share-weighted average shares (in shares) 39,575,429 30,094,946
Basic net income attributable to PBF Energy per Class A common share (in usd per share) $ (0.50) $ 0.28
Diluted Earnings Per Share:    
Net income attributable to PBF Energy (19,848) 8,384
Denominator for basic net income per Class A common share-weighted average shares (in shares) 39,575,429 30,094,946
Numerator for diluted net income per Class A common share $ (19,848) [1] $ 8,384 [1]
Effect of dilutive securities:    
Common stock equivalents (in shares) 0 [2] 653,955 [2]
Denominator for diluted net income per common share-adjusted weighted average shares (in shares) 39,575,429 30,748,901
Diluted net income attributable to PBF Energy per Class A common share (in usd per share) $ (0.50) $ 0.27
Stock Options [Member]
   
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]    
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares)   753,750
PBF LLC [Member] | Series A Units [Member]
   
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]    
Antidilutive common stock excluded from computation of dilutive earnings per share (in shares) 57,243,672 66,724,155
[1] The estimated fair value, categorized as a Level 2 measurement, was calculated based on the present value of future expected payments utilizing implied current market interest rates based on quoted prices of the senior secured notes.
[2] Represents an adjustment to weighted-average diluted shares outstanding to assume the full exchange of common stock equivalents, including options and warrants for PBF LLC Series A Units and options for shares of PBF Energy Class A common stock. Common stock equivalents excludes the effects of options to purchase 753,750 shares of PBF Energy Class A common stock because they are anti-dilutive for the nine months ended September 30, 2013.