FIRRF (First Tractor Co) Goodwill-to-Asset: 0.00 (As of Dec. 2025)

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FIRRF First Tractor Co Ltd FIRRF
75 GF Score
Price $0.95
GF Value $0.75
! 9 Warning Signs
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What is First Tractor Co Goodwill-to-Asset?

First Tractor Co FIRRF 75 Goodwill-to-Asset is 0.00 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.

Goodwill to Asset ratio measures how much goodwill a company is recording compared to the total level of its assets. First Tractor Co's Goodwill for the quarter that ended in Dec. 2025 was $0.0 Mil. First Tractor Co's Total Assets for the quarter that ended in Dec. 2025 was $2,143.6 Mil. Therefore, First Tractor Co's Goodwill to Asset Ratio for the quarter that ended in Dec. 2025 was 0.00.


First Tractor Co  (OTCPK:FIRRF) Goodwill-to-Asset Explanation

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 Tractor Co Goodwill-to-Asset Related Terms


First Tractor Co Goodwill-to-Asset Historical Data

* Premium members only.

The historical data trend for First Tractor Co's Goodwill-to-Asset 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 Goodwill-to-Asset Chart

First Tractor Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Goodwill-to-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 0.00

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
Goodwill-to-Asset 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 0.00 0.00 0.00 0.00 0.00

FIRRF vs CAT, DE, PCAR: Goodwill-to-Asset Comparison

For the Farm & Heavy Construction Machinery subindustry, First Tractor Co's Goodwill-to-Asset, along with its competitors' market caps and Goodwill-to-Asset 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 Goodwill-to-Asset vs Farm & Heavy Construction Machinery Industry

For the Farm & Heavy Construction Machinery industry and Industrials sector, First Tractor Co's Goodwill-to-Asset distribution charts can be found below:

* The bar in red indicates where First Tractor Co's Goodwill-to-Asset falls into.


FIRRF
75GF Score
First Tractor Co Ltd FIRRF
Goodwill-to-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
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First Tractor Co Goodwill-to-Asset Calculation

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 Tractor 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
=0/2143.562
=0.00

First Tractor 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
=0/2143.562
=0.00

* 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 Goodwill-to-Asset →
What does a Goodwill-to-Asset of 0.00 mean?
First Tractor Co (FIRRF) has a Goodwill-to-Asset of 0.00 as of Dec. 2025. Goodwill-to-Asset Ratio is the total goodwill from acquisitions divided by total assets. View historical data on First Tractor Co and its competitors.
Is First Tractor Co's Goodwill-to-Asset too high?
First Tractor Co's current Goodwill-to-Asset is 0.00. 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 Goodwill-to-Asset compare to CAT and DE?
First Tractor Co's Goodwill-to-Asset of 0.00 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 Goodwill-to-Asset for a Farm & Heavy Construction Machinery company?
A good Goodwill-to-Asset depends on the Farm & Heavy Construction Machinery industry context. However, Goodwill-to-Asset 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-to-Asset mean?
A high Goodwill-to-Asset can signal that a stock is expensive relative to its fundamentals. Goodwill-to-Asset Ratio is the total goodwill from acquisitions divided by total assets. View historical data on First Tractor Co and its competitors. First Tractor Co's current Goodwill-to-Asset is 0.00. 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 Goodwill-to-Asset of 0.00. 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 Goodwill-to-Asset is 0.00. 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 Goodwill-to-Asset calculated?
Goodwill-to-Asset is calculated from a company's financial statements. For First Tractor Co (FIRRF), the current Goodwill-to-Asset is 0.00 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:

  • Goodwill-to-Asset: 0.00
  • GF Value™: $0.75 vs. price of $0.95 (26.2% above fair value)
  • GF Score™: 75/100 with 9 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.
75GF Score

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

$0.95
Price
$0.75
GF Value