FIRRF (First Tractor Co) Book Value per Share: $0.97 (As of Dec. 2025)

First Tractor Co  (OTCPK:FIRRF) Book Value per Share Explanation

Usually a company's book value and Tangible Book per Share may not reflect its true value. The assets may be carried on the balance sheets at the original cost minus depreciation. This may underestimate the true economic values of the assets. It also may over-estimate their true economic value because the assets can become obsolete.

For financial companies such as banks and insurance companies, their assets may be reported in current market value of the assets owned. Book values of financial companies are more accurate indicator of the economic value of the company.

First Tractor Co Book Value per Share Related Terms

The historical data trend for First Tractor Co's Book Value per Share can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

First Tractor Co Book Value per Share Chart

First Tractor Co Annual Data
	Trend	Dec16	Dec17	Dec18	Dec19	Dec20	Dec21	Dec22	Dec23	Dec24	Dec25
Book Value per Share		Get a 7-Day Free Trial					0.76	0.76	0.83	0.89	0.97

First Tractor Co Quarterly Data
	Dec20	Mar21	Jun21	Sep21	Dec21	Mar22	Jun22	Sep22	Dec22	Mar23	Jun23	Sep23	Dec23	Mar24	Jun24	Sep24	Dec24	Jun25	Sep25	Dec25
Book Value per Share	Get a 7-Day Free Trial															0.94	0.89	0.95	0.98	0.97

FIRRF vs CAT, DE, PCAR: Book Value per Share Comparison

For the Farm & Heavy Construction Machinery subindustry, First Tractor Co's PB Ratio, along with its competitors' market caps and PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.

First Tractor Co PB Ratio vs Farm & Heavy Construction Machinery Industry

For the Farm & Heavy Construction Machinery industry and Industrials sector, First Tractor Co's PB Ratio distribution charts can be found below:

* The bar in red indicates where First Tractor Co's PB Ratio falls into.

First Tractor Co Book Value per Share Calculation

First Tractor Co's Book Value Per Share for the fiscal year that ended in Dec. 2025 is calculated as:

First Tractor Co's Book Value Per Share for the quarter that ended in Dec. 2025 is calculated as:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Theoretically it is what the shareholders will receive if the company is liquidated. Total Stockholders Equity is a balance sheet item and equal to Total Assets less Total Liabilities of the company.

Book value may include intangible items which may come from the company's past acquisitions. Book value less intangibles is called Tangible Book.

First Tractor Co Business Description