FIRRF (First Tractor Co) Effective Interest Rate on Debt %: 0.91% (As of Dec. 2025)


FIRRF First Tractor Co Ltd FIRRF
83 GF Score
Price $0.95
GF Value $1.00
! 7 Warning Signs
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What is First Tractor Co Effective Interest Rate on Debt %?

First Tractor Co FIRRF 83 Effective Interest Rate on Debt % is 0.91% as of Dec. 2025. GuruFocus rates FIRRF with a GF Score™ of 83/100 and a GF Value™ of $1.00. The stock has 7 warning signs investors should review.

Effective Interest Rate on Debt % is the usage rate that a borrower actually pays on a debt. It is calculated as the positive value of Interest Expense divided by its average total debt. Total debt equals to Long-Term Debt & Capital Lease Obligation plus Short-Term Debt & Capital Lease Obligation. First Tractor Co's annualized positive value of Interest Expense for the quarter that ended in Dec. 2025 was $3.8 Mil. First Tractor Co's average total debt for the quarter that ended in Dec. 2025 was $421.3 Mil. Therefore, First Tractor Co's annualized Effective Interest Rate on Debt % for the quarter that ended in Dec. 2025 was 0.91%.


First Tractor Co  (OTCPK:FIRRF) Effective Interest Rate on Debt % Explanation

Effective Interest Rate on Debt % measures the usage rate that a borrower actually pays on a debt.


First Tractor Co Effective Interest Rate on Debt % Related Terms


First Tractor Co Effective Interest Rate on Debt % Historical Data

* Premium members only.

The historical data trend for First Tractor Co's Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % Chart

First Tractor Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Effective Interest Rate on Debt %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2.11 1.51 1.17 0.22 0.44

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
Effective Interest Rate on Debt % 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 0.48 -0.50 0.00 0.30 0.91

FIRRF vs CAT, DE, PCAR: Effective Interest Rate on Debt % Comparison

For the Farm & Heavy Construction Machinery subindustry, First Tractor Co's Effective Interest Rate on Debt %, along with its competitors' market caps and Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % vs Farm & Heavy Construction Machinery Industry

For the Farm & Heavy Construction Machinery industry and Industrials sector, First Tractor Co's Effective Interest Rate on Debt % distribution charts can be found below:

* The bar in red indicates where First Tractor Co's Effective Interest Rate on Debt % falls into.


FIRRF
83GF Score
First Tractor Co Ltd FIRRF
Effective Interest Rate on Debt % is just one metric. See GF Score™, valuation, warning signs, and more.
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First Tractor Co Effective Interest Rate on Debt % Calculation

First Tractor Co's annualized Effective Interest Rate on Debt % for the fiscal year that ended in Dec. 2025 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (A: Dec. 2024 )+Total Debt  (A: Dec. 2025 ))/ count )
=-1  *  -1.808/( (391.397+432.014)/ 2 )
=-1  *  -1.808/411.7055
=0.44 %

where

Total Debt  (A: Dec. 2024 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=11.945 + 379.452
=391.397

Total Debt  (A: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=61.684 + 370.33
=432.014

First Tractor Co's annualized Effective Interest Rate on Debt % for the quarter that ended in Dec. 2025 is calculated as

Effective Interest Rate on Debt %
=-1  *  Interest Expense/( (Total Debt  (Q: Sep. 2025 )+Total Debt  (Q: Dec. 2025 ))/ count )
=-1  *  -3.816/( (410.559+432.014)/ 2 )
=-1  *  -3.816/421.2865
=0.91 %

where

Total Debt  (Q: Sep. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=17.13 + 393.429
=410.559

Total Debt  (Q: Dec. 2025 )
=Long-Term Debt & Capital Lease Obligation + Short-Term Debt & Capital Lease Obligation
=61.684 + 370.33
=432.014

* 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.

In the calculation of annual Effective Interest Rate on Debt %, the Interest Expense of the last fiscal year and the average total debt over the fiscal year are used. In calculating the quarterly data, the Interest Expense data used here is four times the quarterly (Dec. 2025) interest expense data. Effective Interest Rate on Debt % is displayed in the 30-year financial page.

What does a Effective Interest Rate on Debt % of 0.91% mean?
First Tractor Co (FIRRF) has a Effective Interest Rate on Debt % of 0.91% as of Dec. 2025. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on First Tractor Co and its competitors.
Is First Tractor Co's Effective Interest Rate on Debt % too high?
First Tractor Co's current Effective Interest Rate on Debt % is 0.91%. 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 Effective Interest Rate on Debt % compare to CAT and DE?
First Tractor Co's Effective Interest Rate on Debt % of 0.91% 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 Effective Interest Rate on Debt % for a Farm & Heavy Construction Machinery company?
A good Effective Interest Rate on Debt % depends on the Farm & Heavy Construction Machinery industry context. However, Effective Interest Rate on Debt % 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 Effective Interest Rate on Debt % mean?
A high Effective Interest Rate on Debt % can signal that a stock is expensive relative to its fundamentals. Effective interest rate on debt is the rate a company actually pays on its debt. View historical data on First Tractor Co and its competitors. First Tractor Co's current Effective Interest Rate on Debt % is 0.91%. 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 Effective Interest Rate on Debt % of 0.91%. The stock's GF Value™ is $1.00, compared to a current price of $0.95 — trading 5.4% below its estimated fair value. The current Effective Interest Rate on Debt % is 0.91%. 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 Effective Interest Rate on Debt % calculated?
Effective Interest Rate on Debt % is calculated from a company's financial statements. For First Tractor Co (FIRRF), the current Effective Interest Rate on Debt % is 0.91% 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 5.4% below its estimated GF Value™ of $1.00.

Key valuation signals for FIRRF:

  • Effective Interest Rate on Debt %: 0.91%
  • GF Value™: $1.00 vs. price of $0.95 (5.4% below fair value)
  • GF Score™: 83/100 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

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

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Effective Interest Rate on Debt % is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

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