FPAFF (First Pacific Co) Goodwill: $3,655 Mil (As of Dec. 2025)


FPAFF First Pacific Co Ltd FPAFF
51 GF Score
Price $0.68
GF Value $0.55
Valuation Modestly Overvalued
! 3 Warning Signs
View Full Analysis

What is First Pacific Co Goodwill?

First Pacific Co FPAFF 51 Goodwill is $3,655 Mil as of Dec. 2025. GuruFocus rates FPAFF with a GF Score™ of 51/100 and a GF Value™ of $0.55 (Modestly Overvalued). The stock has 3 warning signs investors should review.

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. First Pacific Co's goodwill for the quarter that ended in Dec. 2025 was $3,655 Mil.


First Pacific Co  (OTCPK:FPAFF) Goodwill Explanation

Goodwill to Asset ratio measures how much goodwill a company is recording compared to the total level of its assets.

It is calculated by dividing goodwill by total assets.

First Pacific Co's Goodwill-to-Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Goodwill-to-Asset (A: Dec. 2025 )=Goodwill/Total Assets
=3655.2/30647.6
=0.12

First Pacific Co's Goodwill-to-Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

Goodwill-to-Asset (Q: Dec. 2025 )=Goodwill/Total Assets
=3655.2/30647.6
=0.12

* 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.

If the goodwill-to-asset ratio increases, it can mean that the company is recording a proportionately higher amount of goodwill, assuming total assets are remaining constant. It is generally good to see a company increasing its assets regularly; however, if these increases are coming from intangible assets, such as goodwill, the increases may not be as good.

Increases in the goodwill-to-asset ratio might suggest that a company has been aggressively acquiring other firms or has seen its tangible assets decrease in value. When a large portion of total assets are attributable to intangible assets (such as goodwill), the company may be at risk of having that portion of its asset base wiped out quickly if it must record any goodwill impairments. Decreases in the goodwill-to-assets ratio suggest that the company has either written down some goodwill or increased its tangible assets.

Asset needs vary from industry to industry. This is why comparing goodwill-to-assets ratios is generally most meaningful among companies within the same industry. By comparing a company's goodwill to assets ratio to those of other companies within the same industry, investors can get a feel for how a company is managing its goodwill.


First Pacific Co Goodwill Related Terms


First Pacific Co Goodwill Historical Data

* Premium members only.

The historical data trend for First Pacific Co's Goodwill 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 Pacific Co Goodwill Chart

First Pacific Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Goodwill
Get a 7-Day Free Trial Premium Member Only Premium Member Only 4,299.00 3,893.10 3,967.70 3,784.70 3,655.20

First Pacific Co Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Goodwill 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 3,967.70 3,725.10 3,784.70 3,781.30 3,655.20
FPAFF
51GF Score
First Pacific Co Ltd FPAFF
Goodwill is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

First Pacific Co Goodwill Calculation

A Goodwill is an intangible asset that arises as a result of the acquisition of one company by another for a premium value. The value of a company's brand name, solid customer base, good customer relations, good employee relations and any patents or proprietary technology represent goodwill. Goodwill is considered an intangible asset because it is not a physical asset like buildings or equipment. The goodwill account can be found in the assets portion of a company's balance sheet.

Frequently Asked Questions Learn more about Goodwill →
What does a Goodwill of $3,655 Mil mean?
First Pacific Co (FPAFF) has a Goodwill of $3,655 Mil as of Dec. 2025. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on First Pacific Co and its competitors.
Is First Pacific Co's Goodwill too high?
First Pacific Co's current Goodwill is $3,655 Mil. Overall, First Pacific Co has a GF Score™ of 51/100 and is considered Modestly Overvalued, reflecting its overall financial health beyond just this single metric.
How does First Pacific Co's Goodwill compare to KHC and GIS?
First Pacific Co's Goodwill of $3,655 Mil can be compared against companies in the Consumer Packaged Goods industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Goodwill for a Consumer Packaged Goods company?
A good Goodwill depends on the Consumer Packaged Goods industry context. However, Goodwill 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 Goodwill mean?
A high Goodwill can signal that a stock is expensive relative to its fundamentals. Goodwill is the intangible assets representing the value in excess of the acquired company's value. View historical data on First Pacific Co and its competitors. First Pacific Co's current Goodwill is $3,655 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is First Pacific Co stock overvalued right now?
Based on GuruFocus' analysis, First Pacific Co (FPAFF) is currently considered Modestly Overvalued. The stock's GF Value™ is $0.55, compared to a current price of $0.68 — trading 24.4% above its estimated fair value. The current Goodwill is $3,655 Mil. First Pacific Co's overall GF Score™ is 51/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Goodwill calculated?
Goodwill is calculated from a company's financial statements. For First Pacific Co (FPAFF), the current Goodwill is $3,655 Mil 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 Pacific Co (FPAFF) Overvalued in 2026?

Based on GuruFocus' analysis, First Pacific Co stock appears to be overvalued. The current stock price of $0.68 is trading 24.4% above its estimated GF Value™ of $0.55. GuruFocus considers First Pacific Co to be Modestly Overvalued.

Key valuation signals for FPAFF:

  • Goodwill: $3,655 Mil
  • GF Value™: $0.55 vs. price of $0.68 (24.4% above fair value)
  • GF Score™: 51/100 with 3 warning signs

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


First Pacific Co Business Description

Address 8 Connaught Place, 24th Floor, Two Exchange Square, Central, Hong Kong, HKG
First Pacific Co Ltd is an investment holding company. It aims to achieve capital appreciation and dividends for its investors through investment across various sectors. Its portfolio comprises telecommunications, consumer food products, infrastructure, and natural resources segment. It generates maximum revenue from the consumer food products segment. Geographically, The company derives a majority of its revenue from Indonesia.
51GF Score

Get the complete analysis for FPAFF

Goodwill is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.68
Price
$0.55
GF Value