First Tractor CoFIRRF 83 Cash Ratio is 0.51 as of Dec. 2025, which is 11% below its 10-year median of 0.57. GuruFocus rates FIRRF with a GF Score™ of 83/100 and a GF Value™ of $0.94. The stock has 7 warning signs investors should review. Among 203 Farm & Heavy Construction Machinery companies, First Tractor Co ranks better than 61.08% on this metric.
First Tractor Co has a Cash Ratio of 0.51. It indicates that there are more current liabilities than Cash, Cash Equivalents, Marketable Securities, and the company does not have sufficient cash on hand to pay off its short-term debt.
The historical rank and industry rank for First Tractor Co's Cash Ratio or its related term are showing as below:
FIRRF'
s Cash Ratio Range Over the Past 10 Years
Min: 0.36 Med: 0.57 Max: 0.92
Current: 0.51
During the past 13 years, First Tractor Co's highest Cash Ratio was 0.92. The lowest was 0.36. And the median was 0.57.
FIRRF's Cash Ratio is ranked better than 61.08% of 203
companies
in the Farm & Heavy Construction Machinery industry
Industry Median: 0.36
vs FIRRF: 0.51
First Tractor Co (OTCPK:FIRRF) Cash Ratio Explanation
The cash ratio is more conservative than other liquidity ratios, such as Quick Ratio and Current Ratio, because it only considers a company's most liquid resources. The numerator of cash ratio only considers Cash, Cash Equivalents and marketable securities. Other current assets, such as accounts receivable and inventories, are not included. The rationale is that these assets may require time to be transformed into cash, and the amount of money received is also uncertain.
The cash ratio shows a company’s ability to pay all current liabilities immediately without selling or liquidating other assets. Generally speaking, a higher cash ratio suggests the company has a stronger ability to cover its short-term debt. However, a high cash ratio could also indicate inefficient management: the company is inefficient in making full utilization of cash to invest protential profitable project. It may also suggest that the company is not confident about future profitability.
In general, the higher the cash ratio, the better the company's liquidity position.
First Tractor Co Cash Ratio Related Terms
First Tractor Co Cash Ratio Historical Data
* Premium members only.
The historical data trend for First Tractor Co's Cash Ratio 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.
For the Farm & Heavy Construction Machinery subindustry, First Tractor Co's Cash Ratio, along with its competitors' market caps and Cash 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 Cash Ratio vs Farm & Heavy Construction Machinery Industry
For the Farm & Heavy Construction Machinery industry and Industrials sector, First Tractor Co's Cash Ratio distribution charts can be found below:
* The bar in red indicates where First Tractor Co's Cash Ratio falls into.
* 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 (FIRRF) has a Cash Ratio of 0.51 as of Dec. 2025. Cashflow ratio is the ratio of Cash, Cash Equivalents, Marketable Securities to current liabilities. View historical data on First Tractor Co and its competitors. This is 11% below median its historical median of 0.57. Over the past decade, First Tractor Co's Cash Ratio has ranged from 0.36 to 0.92. According to the industry distribution chart, First Tractor Co ranks #79 out of 203 companies in the Farm & Heavy Construction Machinery industry, placing it in the top 38.9%.
Is First Tractor Co's Cash Ratio too high?
First Tractor Co's current Cash Ratio of 0.51 is 11% below median its 10-year median of 0.57. Over the past 10 years, this metric has ranged from a low of 0.36 to a high of 0.92. The Farm & Heavy Construction Machinery industry median Cash Ratio is 0.36. First Tractor Co's value of 0.51 is 41.7% above this industry median. Based on the distribution chart, First Tractor Co ranks #79 out of 203 companies in the Farm & Heavy Construction Machinery industry, which is above the industry midpoint. Overall, First Tractor Co has a GF Score™ of 83/100, reflecting its overall financial health beyond just this single metric.
How does First Tractor Co's Cash Ratio compare to CAT and DE?
According to the Farm & Heavy Construction Machinery industry distribution chart, First Tractor Co ranks #79 out of 203 companies for Cash Ratio. This puts First Tractor Co in the upper half of its industry. The industry median Cash Ratio is 0.36. First Tractor Co's value of 0.51 is 41.7% above this benchmark. Historically, First Tractor Co's own Cash Ratio has ranged from 0.36 to 0.92 over the past decade. While the company's 10-year median is 0.57 vs. the industry median of 0.36, First Tractor Co has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Ratio for a Farm & Heavy Construction Machinery company?
The median Cash Ratio among Farm & Heavy Construction Machinery companies is 0.36, based on 203 companies in the industry. Companies in the top quartile (top 25%) have a Cash Ratio significantly above this median, while those in the bottom quartile fall well below. However, Cash Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. First Tractor Co's current Cash Ratio of 0.51 is 41.7% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Ratio mean?
A high Cash Ratio can signal that a stock is expensive relative to its fundamentals. Cashflow ratio is the ratio of Cash, Cash Equivalents, Marketable Securities to current liabilities. View historical data on First Tractor Co and its competitors. For the Farm & Heavy Construction Machinery industry, the median Cash Ratio is 0.36 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Tractor Co's current Cash Ratio is 0.51, which is 11% below median its own 10-year median of 0.57. 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 Ratio of 0.51. The stock's GF Value™ is $0.94, compared to a current price of $0.95 — trading 0.7% above its estimated fair value. The current Cash Ratio is 0.51, which is 11% below median its 10-year median of 0.57 and 41.7% above the Farm & Heavy Construction Machinery industry median of 0.36. First Tractor Co's overall GF Score™ is 83/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Ratio calculated?
Cash Ratio is calculated from a company's financial statements. For First Tractor Co (FIRRF), the current Cash Ratio is 0.51 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 0.7% above its estimated GF Value™ of $0.94.
Key valuation signals for FIRRF:
Cash Ratio: 0.51 (11% below median its 10-year median of 0.57)
GF Value™: $0.94 vs. price of $0.95 (0.7% above fair value)
Industry Position: 41.7% above the Farm & Heavy Construction Machinery median (#79 of 203)
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 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.
83GF Score
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