First Tractor CoFIRRF 82 Days Inventory is 96.59 as of Dec. 2025, which is 58% above its 10-year median of 61.13. GuruFocus rates FIRRF with a GF Score™ of 82/100 and a GF Value™ of $1.03. The stock has 7 warning signs investors should review. Among 208 Farm & Heavy Construction Machinery companies, First Tractor Co ranks better than 50.96% on this metric.
The historical rank and industry rank for First Tractor Co's Days Inventory or its related term are showing as below:
FIRRF'
s Days Inventory Range Over the Past 10 Years
Min: 49.21 Med: 61.13 Max: 125.16
Current: 125.16
During the past 13 years, First Tractor Co's highest Days Inventory was 125.16. The lowest was 49.21. And the median was 61.13.
FIRRF's Days Inventory is ranked better than 50.96% of 208
companies
in the Farm & Heavy Construction Machinery industry
Industry Median: 127.06
vs FIRRF: 125.16
First Tractor Co's Days Inventory
increased
from Sep. 2024 (42.38) to Dec. 2025 (96.59).
It might indicate that First Tractor Co's sales slowed down.
Inventory Turnover measures how fast the company turns over its inventory within a year.
First Tractor Co's Inventory Turnover for the
three
months ended in Dec. 2025 was 0.94.
Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.
First Tractor Co's Inventory-to-Revenue for the
three
months ended in Dec. 2025 was 1.00.
First Tractor Co (OTCPK:FIRRF) Days Inventory Explanation
Days Inventory indicates the liquidity of the inventory. Generally, a lower Days Inventory is preferred as it indicates a shorter duration to clear off the inventory. An increase of the ratio may indicate the company's sales slowed. Similar ratios related to Days Inventory are:
1. Inventory Turnover measures how fast the company turns over its inventory within a year.
First Tractor Co's Inventory Turnover for the
three
months ended in Dec. 2025 is calculated as
2. Inventory-to-Revenue determines the ability of a company to manage their inventory levels. It measures the percentage of Inventories the company currently has on hand to support the current amount of Revenue.
First Tractor Co's Inventory to Revenue for the
three
months 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.
Be Aware
A lot of business are seasonable. It makes more sense to compare Days Inventory from the same period in the previous year instead of from the previous quarter.
First Tractor Co Days Inventory Related Terms
First Tractor Co Days Inventory Historical Data
* Premium members only.
The historical data trend for First Tractor Co's Days Inventory 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 Days Inventory, along with its competitors' market caps and Days Inventory 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 Days Inventory vs Farm & Heavy Construction Machinery Industry
For the Farm & Heavy Construction Machinery industry and Industrials sector, First Tractor Co's Days Inventory distribution charts can be found below:
* The bar in red indicates where First Tractor Co's Days Inventory 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 Days Inventory of 96.59 as of Dec. 2025. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on First Tractor Co and its competitors. This is 58% above median its historical median of 61.13. Over the past decade, First Tractor Co's Days Inventory has ranged from 49.21 to 125.16. According to the industry distribution chart, First Tractor Co ranks #102 out of 208 companies in the Farm & Heavy Construction Machinery industry, placing it in the top 49%.
Is First Tractor Co's Days Inventory too high?
First Tractor Co's current Days Inventory of 96.59 is 58% above median its 10-year median of 61.13. Over the past 10 years, this metric has ranged from a low of 49.21 to a high of 125.16. The Farm & Heavy Construction Machinery industry median Days Inventory is 127.06. First Tractor Co's value of 96.59 is 24% below this industry median. Based on the distribution chart, First Tractor Co ranks #102 out of 208 companies in the Farm & Heavy Construction Machinery industry, which is above the industry midpoint. 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 Days Inventory compare to CAT and DE?
According to the Farm & Heavy Construction Machinery industry distribution chart, First Tractor Co ranks #102 out of 208 companies for Days Inventory. This puts First Tractor Co in the upper half of its industry. The industry median Days Inventory is 127.06. First Tractor Co's value of 96.59 is 24% below this benchmark. Historically, First Tractor Co's own Days Inventory has ranged from 49.21 to 125.16 over the past decade. While the company's 10-year median is 61.13 vs. the industry median of 127.06, First Tractor Co has consistently been below 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 Days Inventory for a Farm & Heavy Construction Machinery company?
The median Days Inventory among Farm & Heavy Construction Machinery companies is 127.06, based on 208 companies in the industry. Companies in the top quartile (top 25%) have a Days Inventory significantly above this median, while those in the bottom quartile fall well below. However, Days Inventory should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. First Tractor Co's current Days Inventory of 96.59 is 24% below 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 Days Inventory mean?
A high Days Inventory can signal that a stock is expensive relative to its fundamentals. Days inventory represents the average amount of days a company holds inventory before selling it. View historical data on First Tractor Co and its competitors. For the Farm & Heavy Construction Machinery industry, the median Days Inventory is 127.06 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Tractor Co's current Days Inventory is 96.59, which is 58% above median its own 10-year median of 61.13. 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 Days Inventory of 96.59. The stock's GF Value™ is $1.03, compared to a current price of $0.95 — trading 8.1% below its estimated fair value. The current Days Inventory is 96.59, which is 58% above median its 10-year median of 61.13 and 24% below the Farm & Heavy Construction Machinery industry median of 127.06. 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 Days Inventory calculated?
Days Inventory is calculated from a company's financial statements. For First Tractor Co (FIRRF), the current Days Inventory is 96.59 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 undervalued.
The current stock price of $0.95 is trading 8.1% below its estimated GF Value™ of $1.03.
Key valuation signals for FIRRF:
Days Inventory: 96.59 (58% above median its 10-year median of 61.13)
GF Value™: $1.03 vs. price of $0.95 (8.1% below fair value)
Industry Position: 24% below the Farm & Heavy Construction Machinery median (#102 of 208)
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.
82GF Score
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