FIRRF (First Tractor Co) EPS without NRI: $0.01 (TTM As of Dec. 2025)


FIRRF First Tractor Co Ltd FIRRF
84 GF Score
Price $0.95
GF Value $1.04
! 7 Warning Signs
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What is First Tractor Co EPS without NRI?

First Tractor Co FIRRF 84 EPS without NRI is $0.01 as of Dec. 2025. GuruFocus rates FIRRF with a GF Score™ of 84/100 and a GF Value™ of $1.04. The stock has 7 warning signs investors should review. Among 173 Farm & Heavy Construction Machinery companies, First Tractor Co ranks worse than 64.16% on this metric.

First Tractor Co's earnings per share without non-recurring items for the three months ended in Dec. 2025 was $-0.03. Its earnings per share without non-recurring items for the trailing twelve months (TTM) ended in Dec. 2025 was $0.01.

During the past 12 months, First Tractor Co's average earnings per share (NRI) Growth Rate was -15.50% per year. During the past 3 years, the average earnings per share (NRI) Growth Rate was -3.20% per year. During the past 5 years, the average earnings per share (NRI) Growth Rate was 14.70% per year. During the past 10 years, the average earnings per share (NRI) Growth Rate was 0.00% 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 EPS without NRI Growth Rate using Earnings per share without Non-Recurring Items (NRI) data.

The historical rank and industry rank for First Tractor Co's EPS without NRI or its related term are showing as below:

FIRRF' s 3-Year EPS without NRI Growth Rate Range Over the Past 10 Years
Min: -19.2   Med: -3.2   Max: 56.4
Current: -3.2

During the past 13 years, First Tractor Co's highest 3-Year average Earnings Per Share (NRI) Growth Rate was 56.40% per year. The lowest was -19.20% per year. And the median was -3.20% per year.

FIRRF's 3-Year EPS without NRI Growth Rate is ranked worse than
64.16% of 173 companies
in the Farm & Heavy Construction Machinery industry
Industry Median: 4.5 vs FIRRF: -3.20

First Tractor Co's EPS (Diluted) for the three months ended in Dec. 2025 was $-0.02. Its EPS (Diluted) for the trailing twelve months (TTM) ended in Dec. 2025 was $0.01.

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.


First Tractor Co  (OTCPK:FIRRF) EPS without NRI Explanation

EPS without NRI removes onetime and unusual items from EPS, to provide investors with a more accurate measure of the company’s true earnings. The earnings are adjusted for items that are irregular or unusual in nature, and/or are non-recurring. This is calculated using Net Income (Continuing Operations) plus/minus any tax affected unusual Items and Goodwill Impairments/Write Offs. This can be used to fairly measure a company's profitability.


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 EPS without NRI Related Terms


First Tractor Co EPS without NRI Historical Data

* Premium members only.

The historical data trend for First Tractor Co's EPS without NRI 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 EPS without NRI Chart

First Tractor Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EPS without NRI
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.05 0.10 0.12 0.11 0.09

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
EPS without NRI 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 0.03 -0.02 0.00 0.04 -0.03

FIRRF vs CAT, DE, PCAR: EPS without NRI Comparison

For the Farm & Heavy Construction Machinery subindustry, First Tractor Co's PE Ratio without NRI, along with its competitors' market caps and PE Ratio without NRI 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 without NRI vs Farm & Heavy Construction Machinery Industry

For the Farm & Heavy Construction Machinery industry and Industrials sector, First Tractor Co's PE Ratio without NRI distribution charts can be found below:

* The bar in red indicates where First Tractor Co's PE Ratio without NRI falls into.


FIRRF
84GF Score
First Tractor Co Ltd FIRRF
EPS without NRI is just one metric. See GF Score™, valuation, warning signs, and more.
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First Tractor Co EPS without NRI Calculation

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.

Earnings Per Share without Non-Recurring Items is the amount of earnings without non-recurring items per outstanding share of the company's stock.

EPS without NRI 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.

Frequently Asked Questions Learn more about EPS without NRI →
What does a EPS without NRI of $0.01 mean?
First Tractor Co (FIRRF) has a EPS without NRI of $0.01 as of Dec. 2025. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on First Tractor Co and its competitors. According to the industry distribution chart, First Tractor Co ranks #111 out of 173 companies in the Farm & Heavy Construction Machinery industry, placing it in the top 64.2%.
Is First Tractor Co's EPS without NRI too high?
First Tractor Co's current EPS without NRI is $0.01. The Farm & Heavy Construction Machinery industry median EPS without NRI is 4.50. First Tractor Co's value of $0.01 is 99.8% below this industry median. Based on the distribution chart, First Tractor Co ranks #111 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 84/100, reflecting its overall financial health beyond just this single metric.
How does First Tractor Co's EPS without NRI compare to CAT and DE?
According to the Farm & Heavy Construction Machinery industry distribution chart, First Tractor Co ranks #111 out of 173 companies for EPS without NRI. This places First Tractor Co in the lower half of its industry. The industry median EPS without NRI is 4.50. 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 EPS without NRI for a Farm & Heavy Construction Machinery company?
The median EPS without NRI among Farm & Heavy Construction Machinery companies is 4.50, based on 173 companies in the industry. Companies in the top quartile (top 25%) have a EPS without NRI significantly above this median, while those in the bottom quartile fall well below. However, EPS without NRI should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. First Tractor Co's current EPS without NRI 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 EPS without NRI mean?
A high EPS without NRI can signal that a stock is expensive relative to its fundamentals. EPS without NRI represents per-share earnings excluding one-time charges. View historical data on First Tractor Co and its competitors. For the Farm & Heavy Construction Machinery industry, the median EPS without NRI is 4.50 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Tractor Co's current EPS without NRI 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 EPS without NRI of $0.01. The stock's GF Value™ is $1.04, compared to a current price of $0.95 — trading 9% below its estimated fair value. The current EPS without NRI is $0.01 and 99.8% below the Farm & Heavy Construction Machinery industry median of 4.50. First Tractor Co's overall GF Score™ is 84/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is EPS without NRI calculated?
EPS without NRI is calculated from a company's financial statements. For First Tractor Co (FIRRF), the current EPS without NRI 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 undervalued. The current stock price of $0.95 is trading 9% below its estimated GF Value™ of $1.04.

Key valuation signals for FIRRF:

  • EPS without NRI: $0.01
  • GF Value™: $1.04 vs. price of $0.95 (9% below fair value)
  • GF Score™: 84/100 with 7 warning signs
  • Industry Position: 99.8% below the Farm & Heavy Construction Machinery median (#111 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 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.
84GF Score

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EPS without NRI is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.95
Price
$1.04
GF Value