FIRRF (First Tractor Co) LT-Debt-to-Total-Asset: 0.03 (As of Dec. 2025)

What is First Tractor Co LT-Debt-to-Total-Asset?

First Tractor Co FIRRF 83 LT-Debt-to-Total-Asset is 0.03 as of Dec. 2025. GuruFocus rates FIRRF with a GF Score™ of 83/100 and a GF Value™ of $1.03. The stock has 7 warning signs investors should review.

LT Debt to Total Assets is a measurement representing the percentage of a corporation's assets that are financed with loans and financial obligations lasting more than one year. The ratio provides a general measure of the financial position of a company, including its ability to meet financial requirements for outstanding loans. It is calculated as a company's Long-Term Debt & Capital Lease Obligationdivide by its Total Assets. First Tractor Co's long-term debt to total assests ratio for the quarter that ended in Dec. 2025 was 0.03.

First Tractor Co's long-term debt to total assets ratio increased from Sep. 2024 (0.01) to Dec. 2025 (0.03). It may suggest that First Tractor Co is progressively becoming more dependent on debt to grow their business.

First Tractor Co (OTCPK:FIRRF) LT-Debt-to-Total-Asset Explanation

LT Debt to Total Asset is a measurement representing the percentage of a corporation's assets that are financed with loans and financial obligations lasting more than one year. The ratio provides a general measure of the financial position of a company, including its ability to meet financial requirements for outstanding loans. A year-over-year decrease in this metric would suggest the company is progressively becoming less dependent on debt to grow their business.

First Tractor Co LT-Debt-to-Total-Asset Related Terms

First Tractor Co LT-Debt-to-Total-Asset Historical Data

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The historical data trend for First Tractor Co's LT-Debt-to-Total-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 LT-Debt-to-Total-Asset Chart

First Tractor Co Annual Data

Trend

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LT-Debt-to-Total-Asset

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0.01

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0.03

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
LT-Debt-to-Total-Asset	Get a 7-Day Free Trial															0.01	0.01	0.01	0.01	0.03

83GF Score

First Tractor Co Ltd FIRRF

LT-Debt-to-Total-Asset is just one metric. See GF Score™, valuation, warning signs, and more.

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First Tractor Co LT-Debt-to-Total-Asset Calculation

First Tractor Co's Long-Term Debt to Total Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

LT Debt to Total Assets (A: Dec. 2025 )	=	Long-Term Debt & Capital Lease Obligation (A: Dec. 2025 )	/	Total Assets (A: Dec. 2025 )
	=	61.684	/	2143.562
	=	0.03

First Tractor Co's Long-Term Debt to Total Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

LT Debt to Total Assets (Q: Dec. 2025 )	=	Long-Term Debt & Capital Lease Obligation (Q: Dec. 2025 )	/	Total Assets (Q: Dec. 2025 )
	=	61.684	/	2143.562
	=	0.03

Frequently Asked Questions Learn more about LT-Debt-to-Total-Asset →

What does a LT-Debt-to-Total-Asset of 0.03 mean?

First Tractor Co (FIRRF) has a LT-Debt-to-Total-Asset of 0.03 as of Dec. 2025. Long-term Debt to Total Asset ratio is the ratio of total long-term debt to total assets. View historical data on First Tractor Co and its competitors.

Is First Tractor Co's LT-Debt-to-Total-Asset too high?

First Tractor Co's current LT-Debt-to-Total-Asset is 0.03. 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 LT-Debt-to-Total-Asset compare to CAT and DE?

First Tractor Co's LT-Debt-to-Total-Asset of 0.03 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 LT-Debt-to-Total-Asset for a Farm & Heavy Construction Machinery company?

A good LT-Debt-to-Total-Asset depends on the Farm & Heavy Construction Machinery industry context. However, LT-Debt-to-Total-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 LT-Debt-to-Total-Asset mean?

A high LT-Debt-to-Total-Asset can signal that a stock is expensive relative to its fundamentals. Long-term Debt to Total Asset ratio is the ratio of total long-term debt to total assets. View historical data on First Tractor Co and its competitors. First Tractor Co's current LT-Debt-to-Total-Asset is 0.03. 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 LT-Debt-to-Total-Asset of 0.03. The stock's GF Value™ is $1.03, compared to a current price of $0.95 — trading 8.1% below its estimated fair value. The current LT-Debt-to-Total-Asset is 0.03. 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 LT-Debt-to-Total-Asset calculated?

LT-Debt-to-Total-Asset is calculated from a company's financial statements. For First Tractor Co (FIRRF), the current LT-Debt-to-Total-Asset is 0.03 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 8.1% below its estimated GF Value™ of $1.03.

Key valuation signals for FIRRF:

LT-Debt-to-Total-Asset: 0.03
GF Value™: $1.03 vs. price of $0.95 (8.1% 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

Industry Industrials Farm & Heavy Construction Machinery

Comparable Companies HKSE:01511 HKSE:03339 HKSE:02499 HKSE:02153 HKSE:02102 HKSE:00840 HKSE:00631 CAT DE OSTO:VOLV B PCAR TSE:6201 XTER:DTG TSE:6301 OSTO:EPI A SHSE:600031 TSE:6326 SZSE:000425 XAMS:EXO OHEL:METSO

Other Exchanges 00038:Hong Kong FTP:Germany 601038:China

Address No. 154 Jianshe Road, Henan Province, Luoyang, CHN, 471004

Website http://www.first-tractor.com.cn

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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$0.95

Price

$1.03

GF Value

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