FIRRY (First Tractor Co) Cyclically Adjusted Revenue per Share: $4.97 (As of Dec. 2025)


FIRRY First Tractor Co Ltd FIRRY
83 GF Score
Price $4.19
GF Value $4.13
! 7 Warning Signs
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What is First Tractor Co Cyclically Adjusted Revenue per Share?

First Tractor Co FIRRY 83 Cyclically Adjusted Revenue per Share is $4.97 as of Dec. 2025. GuruFocus rates FIRRY with a GF Score™ of 83/100 and a GF Value™ of $4.13. The stock has 7 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

First Tractor Co's adjusted revenue per share for the three months ended in Dec. 2025 was $1.415. Add all the adjusted revenue per share for the past 10 years together and divide the count will get our Cyclically Adjusted Revenue per Share, which is $4.97 for the trailing ten years ended in Dec. 2025.

During the past 12 months, First Tractor Co's average Cyclically Adjusted Revenue Growth Rate was -4.70% per year. During the past 3 years, the average Cyclically Adjusted Revenue Growth Rate was -3.80% per year. During the past 5 years, the average Cyclically Adjusted Revenue Growth Rate was -3.50% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Revenue Growth Rate using Cyclically Adjusted Revenue per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Revenue Growth Rate of First Tractor Co was -3.60% per year. The lowest was -3.80% per year. And the median was -3.60% per year.

As of today (2026-07-03), First Tractor Co's current stock price is $4.19. First Tractor Co's Cyclically Adjusted Revenue per Share for the quarter that ended in Dec. 2025 was $4.97. First Tractor Co's Cyclically Adjusted PS Ratio of today is 0.84.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of First Tractor Co was 1.01. The lowest was 0.17. And the median was 0.37.


First Tractor Co  (OTCPK:FIRRY) Cyclically Adjusted Revenue per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Revenue per Share may underestimate the company's revenue. Cyclically Adjusted PS Ratio can seem to be too high even the actual PS Ratio is low.

For the Cyclically Adjusted PS Ratio, the revenue per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/S calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PS Ratio is also called CAPS Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

First Tractor Co's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=4.19/4.97
=0.84

* 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.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of First Tractor Co was 1.01. The lowest was 0.17. And the median was 0.37.


Be Aware

Cyclically Adjusted PS Ratio works better for cyclical companies. It gives you a better idea on the company's real revenue value.


First Tractor Co Cyclically Adjusted Revenue per Share Related Terms


First Tractor Co Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for First Tractor Co's Cyclically Adjusted Revenue 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 Cyclically Adjusted Revenue per Share Chart

First Tractor Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 15.11 13.74 8.91 6.07 4.97

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
Cyclically Adjusted Revenue per Share Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 5.25 6.07 0.00 6.01 4.97

FIRRY vs CAT, DE, PCAR: Cyclically Adjusted Revenue per Share Comparison

For the Farm & Heavy Construction Machinery subindustry, First Tractor Co's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS 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 Cyclically Adjusted PS Ratio vs Farm & Heavy Construction Machinery Industry

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

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


FIRRY
83GF Score
First Tractor Co Ltd FIRRY
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
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First Tractor Co Cyclically Adjusted Revenue per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

What is Cyclically Adjusted Revenue per Share? How do we calculate Cyclically Adjusted Revenue per Share?

Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Revenue per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the revenue per share from 2001 through 2010.

We adjusted the 2001 revenue per share data with the total inflation from 2001 through 2010 to the equivalent revenue in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's revenue is $1 a share in 2001, then the 2001's equivalent revenue in 2010 is $1.4 a share. If Wal-Mart's revenue is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 revenue in 2010 is $1.35. So on and so forth, you get the equivalent revenue per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Revenue per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, First Tractor Co's adjusted Revenue per Share data for the three months ended in Dec. 2025 was:

Adj_RevenuePerShare= Revenue per Share /CPI of Dec. 2025 (Change)*Current CPI (Dec. 2025)
=1.415/115.8300*115.8300
=1.415

Current CPI (Dec. 2025) = 115.8300.

First Tractor Co Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201512 2.014 100.600 2.319
201603 4.750 102.200 5.383
201606 3.174 101.400 3.626
201609 3.501 102.400 3.960
201612 2.021 102.600 2.282
201703 3.942 103.200 4.424
201706 2.338 103.100 2.627
201709 2.882 104.100 3.207
201712 1.669 104.500 1.850
201803 3.784 105.300 4.162
201806 1.921 104.900 2.121
201809 2.018 106.600 2.193
201812 0.878 106.500 0.955
201903 3.236 107.700 3.480
201906 1.817 107.700 1.954
201909 2.524 109.800 2.663
201912 0.784 111.200 0.817
202003 3.030 112.300 3.125
202006 2.833 110.400 2.972
202009 3.495 111.700 3.624
202012 1.579 111.500 1.640
202103 4.630 112.662 4.760
202106 3.222 111.769 3.339
202109 3.660 112.215 3.778
202112 1.430 113.108 1.464
202203 5.959 114.335 6.037
202206 3.061 114.558 3.095
202209 4.778 115.339 4.798
202212 2.726 115.116 2.743
202303 5.412 115.116 5.446
202306 3.794 114.558 3.836
202309 3.669 115.339 3.685
202312 1.591 114.781 1.606
202403 5.753 115.227 5.783
202406 3.865 114.781 3.900
202409 3.685 115.785 3.686
202412 1.428 114.893 1.440
202506 0.000 114.907 0.000
202509 3.467 115.470 3.478
202512 1.415 115.830 1.415

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue per Share.

What does a Cyclically Adjusted Revenue per Share of $4.97 mean?
First Tractor Co (FIRRY) has a Cyclically Adjusted Revenue per Share of $4.97 as of Dec. 2025. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on First Tractor Co and its competitors.
Is First Tractor Co's Cyclically Adjusted Revenue per Share too high?
First Tractor Co's current Cyclically Adjusted Revenue per Share is $4.97. 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 Cyclically Adjusted Revenue per Share compare to CAT and DE?
First Tractor Co's Cyclically Adjusted Revenue per Share of $4.97 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 Cyclically Adjusted Revenue per Share for a Farm & Heavy Construction Machinery company?
A good Cyclically Adjusted Revenue per Share depends on the Farm & Heavy Construction Machinery industry context. However, Cyclically Adjusted Revenue 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 Cyclically Adjusted Revenue per Share mean?
A high Cyclically Adjusted Revenue per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on First Tractor Co and its competitors. First Tractor Co's current Cyclically Adjusted Revenue per Share is $4.97. 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 (FIRRY) has a current Cyclically Adjusted Revenue per Share of $4.97. The stock's GF Value™ is $4.13, compared to a current price of $4.19 — trading 1.5% above its estimated fair value. The current Cyclically Adjusted Revenue per Share is $4.97. 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 Cyclically Adjusted Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For First Tractor Co (FIRRY), the current Cyclically Adjusted Revenue per Share is $4.97 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 (FIRRY) Overvalued in 2026?

Based on GuruFocus' analysis, First Tractor Co stock appears to be overvalued. The current stock price of $4.19 is trading 1.5% above its estimated GF Value™ of $4.13.

Key valuation signals for FIRRY:

  • Cyclically Adjusted Revenue per Share: $4.97
  • GF Value™: $4.13 vs. price of $4.19 (1.5% above fair value)
  • GF Score™: 83/100 with 7 warning signs

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


First Tractor Co Business Description

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

Get the complete analysis for FIRRY

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

$4.19
Price
$4.13
GF Value