FIRRF (First Tractor Co) Cash per Share: $0.39 (As of Dec. 2025)

What is First Tractor Co Cash per Share?

First Tractor Co FIRRF 82 Cash per Share is $0.39 as of Dec. 2025. GuruFocus rates FIRRF with a GF Score™ of 82/100 and a GF Value™ of $0.93. The stock has 7 warning signs investors should review.

Cash per Share is calculated as Cash, Cash Equivalents, Marketable Securities divided by Shares Outstanding (EOP). First Tractor Co's Cash per Share for the quarter that ended in Dec. 2025 was $0.39.

First Tractor Co (OTCPK:FIRRF) Cash per Share Explanation

Cash per Share represents the liquidity of a compant's assets. A high level of Cash per Share suggests that there's enough money on hand for a company to cover any emergencies and that the company has adequate money to reinvest its business or pay dividends to investors. However, if the ratio is too high, it can also suggeust the inefficiency of management for not making a full usage of the cash.

First Tractor Co Cash per Share Related Terms

First Tractor Co Cash per Share Historical Data

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The historical data trend for First Tractor Co's Cash 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 Cash per Share Chart

First Tractor Co Annual Data

Trend

Dec16

Dec17

Dec18

Dec19

Dec20

Dec21

Dec22

Dec23

Dec24

Dec25

Cash per Share

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0.65

0.72

0.48

0.46

0.39

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
Cash per Share	Get a 7-Day Free Trial															0.58	0.46	0.41	0.34	0.39

82GF Score

First Tractor Co Ltd FIRRF

Cash per Share is just one metric. See GF Score™, valuation, warning signs, and more.

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First Tractor Co Cash per Share Calculation

This is the ratio of a company's available cash, including easy to liquidate short-term investment, to its total number of shares outstanding. The result indicates the percentage of a company's share price that is available to spend on company's activities, such as strengthening the business, paying down the debt and making dividend payment to shareholders. It's a reliable indicator of a company's financial health.

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

Cash per Share	=	Cash, Cash Equivalents, Marketable Securities	/	Shares Outstanding (EOP)
	=	441.21	/	1,123.6
	=	0.39

First Tractor Co's Cash per Share for the quarter that ended in Dec. 2025 is calculated as:

Cash per Share	=	Cash, Cash Equivalents, Marketable Securities	/	Shares Outstanding (EOP)
	=	441.21	/	1,123.6
	=	0.39

Frequently Asked Questions Learn more about Cash per Share →

What does a Cash per Share of $0.39 mean?

First Tractor Co (FIRRF) has a Cash per Share of $0.39 as of Dec. 2025. Cash per share is the per-share value of a company's available cash. View historical data for First Tractor Co and its competitors.

Is First Tractor Co's Cash per Share too high?

First Tractor Co's current Cash per Share is $0.39. Overall, First Tractor Co has a GF Score™ of 82/100, reflecting its overall financial health beyond just this single metric.

How does First Tractor Co's Cash per Share compare to CAT and DE?

First Tractor Co's Cash per Share of $0.39 can be compared against companies in the Farm & Heavy Construction Machinery industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.

What is a good Cash per Share for a Farm & Heavy Construction Machinery company?

A good Cash per Share depends on the Farm & Heavy Construction Machinery industry context. However, Cash per Share should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.

What does a high Cash per Share mean?

A high Cash per Share can signal that a stock is expensive relative to its fundamentals. Cash per share is the per-share value of a company's available cash. View historical data for First Tractor Co and its competitors. First Tractor Co's current Cash per Share is $0.39. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.

Is First Tractor Co stock overvalued right now?

First Tractor Co (FIRRF) has a current Cash per Share of $0.39. The stock's GF Value™ is $0.93, compared to a current price of $0.95 — trading 1.8% above its estimated fair value. The current Cash per Share is $0.39. First Tractor Co's overall GF Score™ is 82/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.

How is Cash per Share calculated?

Cash per Share is calculated from a company's financial statements. For First Tractor Co (FIRRF), the current Cash per Share is $0.39 as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is First Tractor Co (FIRRF) Overvalued in 2026?

Based on GuruFocus' analysis, First Tractor Co stock appears to be overvalued. The current stock price of $0.95 is trading 1.8% above its estimated GF Value™ of $0.93.

Key valuation signals for FIRRF:

Cash per Share: $0.39
GF Value™: $0.93 vs. price of $0.95 (1.8% above fair value)
GF Score™: 82/100 with 7 warning signs

No single metric tells the full story. See the FIRRF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

First Tractor Co Business Description

Industry Industrials Farm & Heavy Construction Machinery

Comparable Companies HKSE:03339 HKSE:02499 HKSE:02153 HKSE:02102 HKSE:00840 HKSE:01511 HKSE:00631 CAT DE OSTO:VOLV B PCAR XTER:DTG TSE:6301 OSTO:EPI A SHSE:600031 TSE:6326 XAMS:EXO SZSE:000425 HKSE:03808 OHEL:METSO

Other Exchanges 00038:Hong Kong FTP:Germany 601038:China

Address No. 154 Jianshe Road, Henan Province, Luoyang, CHN, 471004

Website http://www.first-tractor.com.cn

First Tractor Co Ltd is an agricultural machinery and equipment manufacturing service provider in China. The company focuses on the R&D and manufacturing of medium and largesized tractors and their core components, accelerating the product upgrades towards high-end, intelligent and green technologies. The company has two reportable segments: agricultural machinery segment and power machinery segment. The agricultural machinery segment is responsible for the production and sales of agricultural tractors and harvesters. The power machinery segment is mainly responsible for the production and sales of diesel engines. The majority of the company's revenue is derived from the Agricultural machinery segment.

82GF Score

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Cash per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.95

Price

$0.93

GF Value

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