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First Tractor CoFIRRF 75 Earnings per Share (Diluted) is $0.01 as of Dec. 2025. GuruFocus rates FIRRF with a GF Score™ of 75/100 and a GF Value™ of $0.75. The stock has 9 warning signs investors should review. Among 173 Farm & Heavy Construction Machinery companies, First Tractor Co ranks worse than 64.74% on this metric.
First Tractor Co's EPS (Basic) for the
three
months ended in Dec. 2025 was $-0.02.
Its EPS (Basic) for the trailing twelve months (TTM) ended in Dec. 2025 was $0.01.
During the past 12 months, First Tractor Co's average EPS without NRIGrowth Rate was -15.50% per year.
During the past 3 years, the average EPS without NRIGrowth Rate was -3.20% per year.
During the past 5 years, the average EPS without NRIGrowth Rate was 14.70% per year.
During the past 13 years, First Tractor Co's highest 3-Year average EPS without NRI Growth Rate was 56.40% per year. The lowest was -19.20% per year. And the median was -3.20% per year.
First Tractor Co (OTCPK:FIRRF) Earnings per Share (Diluted) Explanation
Earnings Per Share (EPS) is the single most important variable used by Wall Street in determining the earnings power of a company. But investors need to be aware that Earnings per Share can be easily manipulated by adjusting depreciation and amortization rate or non-recurring items. That's why GuruFocus lists EPS without NRI, which better reflects the company's underlying performance.
Be Aware
Compared with Earnings per share, a company's cash flow is better indicator of the company's earnings power.
If a company's earnings per share is less than cash flow per share over long term, investors need to be cautious and find out why.
First Tractor Co Earnings per Share (Diluted) Related Terms
First Tractor Co Earnings per Share (Diluted) Historical Data
* Premium members only.
The historical data trend for First Tractor Co's Earnings per Share (Diluted) 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 Earnings per Share (Diluted) Chart
FIRRF vs CAT, DE, PCAR: Earnings per Share (Diluted) Comparison
For the Farm & Heavy Construction Machinery subindustry, First Tractor Co's PE Ratio, along with its competitors' market caps and PE 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 PE Ratio vs Farm & Heavy Construction Machinery Industry
For the Farm & Heavy Construction Machinery industry and Industrials sector, First Tractor Co's PE Ratio distribution charts can be found below:
* The bar in red indicates where First Tractor Co's PE Ratio falls into.
First Tractor Co Earnings per Share (Diluted) Calculation
Earnings Per Share (EPS) is the amount of earnings per outstanding share of the company's stock. In calculating earnings per share, the dividends of preferred stocks need to subtracted from the total net income first.
First Tractor Co's Earnings Per Share (Diluted) for the fiscal year that ended in Dec. 2025 is calculated as
Earnings per Share (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was $0.01
* 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.
Companies also reported diluted shares in their financial reports. Diluted shares include the shares of convertibles or warrants outstanding.
What does a Earnings per Share (Diluted) of $0.01 mean?
First Tractor Co (FIRRF) has a Earnings per Share (Diluted) of $0.01 as of Dec. 2025. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on First Tractor Co and its competitors. According to the industry distribution chart, First Tractor Co ranks #112 out of 173 companies in the Farm & Heavy Construction Machinery industry, placing it in the top 64.7%.
Is First Tractor Co's Earnings per Share (Diluted) too high?
First Tractor Co's current Earnings per Share (Diluted) is $0.01. The Farm & Heavy Construction Machinery industry median Earnings per Share (Diluted) is 4.90. First Tractor Co's value of $0.01 is 99.8% below this industry median. Based on the distribution chart, First Tractor Co ranks #112 out of 173 companies in the Farm & Heavy Construction Machinery industry, which is below the industry midpoint. Overall, First Tractor Co has a GF Score™ of 75/100, reflecting its overall financial health beyond just this single metric.
How does First Tractor Co's Earnings per Share (Diluted) compare to CAT and DE?
According to the Farm & Heavy Construction Machinery industry distribution chart, First Tractor Co ranks #112 out of 173 companies for Earnings per Share (Diluted). This places First Tractor Co in the lower half of its industry. The industry median Earnings per Share (Diluted) is 4.90. First Tractor Co's value of $0.01 is 99.8% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Earnings per Share (Diluted) for a Farm & Heavy Construction Machinery company?
The median Earnings per Share (Diluted) among Farm & Heavy Construction Machinery companies is 4.90, based on 173 companies in the industry. Companies in the top quartile (top 25%) have a Earnings per Share (Diluted) significantly above this median, while those in the bottom quartile fall well below. However, Earnings per Share (Diluted) should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. First Tractor Co's current Earnings per Share (Diluted) of $0.01 is 99.8% 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 Earnings per Share (Diluted) mean?
A high Earnings per Share (Diluted) can signal that a stock is expensive relative to its fundamentals. Diluted EPS equals net earnings divided by average shares outstanding, including dilutive securities. View historical data on First Tractor Co and its competitors. For the Farm & Heavy Construction Machinery industry, the median Earnings per Share (Diluted) is 4.90 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Tractor Co's current Earnings per Share (Diluted) is $0.01. 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 Earnings per Share (Diluted) of $0.01. The stock's GF Value™ is $0.75, compared to a current price of $0.95 — trading 26.2% above its estimated fair value. The current Earnings per Share (Diluted) is $0.01 and 99.8% below the Farm & Heavy Construction Machinery industry median of 4.90. First Tractor Co's overall GF Score™ is 75/100 with 9 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Earnings per Share (Diluted) calculated?
Earnings per Share (Diluted) is calculated from a company's financial statements. For First Tractor Co (FIRRF), the current Earnings per Share (Diluted) is $0.01 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 26.2% above its estimated GF Value™ of $0.75.
Key valuation signals for FIRRF:
Earnings per Share (Diluted): $0.01
GF Value™: $0.75 vs. price of $0.95 (26.2% above fair value)
Industry Position: 99.8% below the Farm & Heavy Construction Machinery median (#112 of 173)
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.
75GF Score
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