FIRRF (First Tractor Co) Pre-Tax Income: $-0.7 Mil (TTM As of Dec. 2025)

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FIRRF First Tractor Co Ltd FIRRF
64 GF Score
Price $0.95
GF Value $0.82
! 7 Warning Signs
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What is First Tractor Co Pre-Tax Income?

First Tractor Co FIRRF 64 Pre-Tax Income is $-0.7 Mil as of Dec. 2025. GuruFocus rates FIRRF with a GF Score™ of 64/100 and a GF Value™ of $0.82. The stock has 7 warning signs investors should review.

Pretax income is the income that a company earns before paying income taxes. First Tractor Co's pretax income for the three months ended in Dec. 2025 was $-35.1 Mil. Its pretax income for the trailing twelve months (TTM) ended in Dec. 2025 was $-0.7 Mil. First Tractor Co's pretax margin was -22.07%.

During the past 13 years, First Tractor Co's highest Pretax Margin was 8.84%. The lowest was -23.73%. And the median was 4.51%.


First Tractor Co  (OTCPK:FIRRF) Pre-Tax Income Explanation

First Tractor Co's Pretax Margin for the quarter that ended in Dec. 2025 is calculated as

Pretax Margin=Pretax Income/Revenue
=-35.102/159.031
=-22.07%

During the past 13 years, First Tractor Co's highest Pretax Margin was 8.84%. The lowest was -23.73%. And the median was 4.51%.

* 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 Pre-Tax Income Related Terms


First Tractor Co Pre-Tax Income Historical Data

* Premium members only.

The historical data trend for First Tractor Co's Pre-Tax Income 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 Pre-Tax Income Chart

First Tractor Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Pre-Tax Income
Get a 7-Day Free Trial Premium Member Only Premium Member Only 72.27 87.77 140.48 144.46 132.93

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
Pre-Tax Income 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 32.37 -35.47 0.00 34.36 -35.10

FIRRF vs CAT, DE, PCAR: Pre-Tax Income Comparison

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

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

* The bar in red indicates where First Tractor Co's Pre-Tax Income falls into.


FIRRF
64GF Score
First Tractor Co Ltd FIRRF
Pre-Tax Income is just one metric. See GF Score™, valuation, warning signs, and more.
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First Tractor Co Pre-Tax Income Calculation

This is the income that a company earns before paying income taxes.

First Tractor Co's Pretax Income for the fiscal year that ended in Dec. 2025 is calculated as

Pretax Income=Operating Income+Non Operating Income+Interest Expense+Interest Income+Other
=103.735+0+-1.808+2.804+28.203
=132.9

First Tractor Co's Pretax Income for the quarter that ended in Dec. 2025 is calculated as

Pretax Income=Operating Income+Non Operating Income+Interest Expense+Interest Income+Other
=-40.476+0+-0.954+0.583+5.745
=-35.1

Pre-Tax Income 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 $-0.7 Mil.

* 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 Pre-Tax Income →
What does a Pre-Tax Income of $-0.7 Mil mean?
First Tractor Co (FIRRF) has a Pre-Tax Income of $-0.7 Mil as of Dec. 2025. Pre-Tax Income is the total earnings before taxes but after all operating and interest expenses. View historical data on First Tractor Co and its competitors.
Is First Tractor Co's Pre-Tax Income too high?
First Tractor Co's current Pre-Tax Income is $-0.7 Mil. Overall, First Tractor Co has a GF Score™ of 64/100, reflecting its overall financial health beyond just this single metric.
How does First Tractor Co's Pre-Tax Income compare to CAT and DE?
First Tractor Co's Pre-Tax Income of $-0.7 Mil 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 Pre-Tax Income for a Farm & Heavy Construction Machinery company?
A good Pre-Tax Income depends on the Farm & Heavy Construction Machinery industry context. However, Pre-Tax Income 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 Pre-Tax Income mean?
A high Pre-Tax Income can signal that a stock is expensive relative to its fundamentals. Pre-Tax Income is the total earnings before taxes but after all operating and interest expenses. View historical data on First Tractor Co and its competitors. First Tractor Co's current Pre-Tax Income is $-0.7 Mil. 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 Pre-Tax Income of $-0.7 Mil. The stock's GF Value™ is $0.82, compared to a current price of $0.95 — trading 15.4% above its estimated fair value. The current Pre-Tax Income is $-0.7 Mil. First Tractor Co's overall GF Score™ is 64/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Pre-Tax Income calculated?
Pre-Tax Income is calculated from a company's financial statements. For First Tractor Co (FIRRF), the current Pre-Tax Income is $-0.7 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 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 15.4% above its estimated GF Value™ of $0.82.

Key valuation signals for FIRRF:

  • Pre-Tax Income: $-0.7 Mil
  • GF Value™: $0.82 vs. price of $0.95 (15.4% above fair value)
  • GF Score™: 64/100 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.
64GF Score

Get the complete analysis for FIRRF

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

$0.95
Price
$0.82
GF Value