A double-inlet pulse tube refrigerator was fabricated as a U-shape with $Phi$19.0 mm${ imes}$125 mm regenerator packed by #200 stainless steel mesh and $Phi$12.7 mm${ imes}$125 mm pulse tube. A pressure sensor was installed at the inlet of the regenerator and a differential pressure sensor was installed across the bypass. Amplitude of the pulsating pressure was independent of the opening of the orifice and the bypass valves. Helium flow through the orifice and the bypass was calculated based on the measured pressure. Energy loss through the orifice and the bypass was evaluated with the measured pressure and the calculated helium flow rate. The energy loss, which is equivalent to the refrigeration capacity at the cold end of the ideal pulse tube refrigerator, was mainly generated through the orifice. It was proportional to the opening of the orifice valve, but the real refrigerator displayed the best performance at the optimized opening of the orifice valve. This optimized performance of the tested pulse tube refrigerator can be explained by additional refrigeration losses. As an example, the shuttle heat transfer loss of the pulse tube was calculated from the measured experimental data.