FIRRY (First Tractor Co) Pretax Margin %: -22.07% (As of Dec. 2025)


FIRRY First Tractor Co Ltd FIRRY
82 GF Score
Price $4.19
GF Value $4.56
! 7 Warning Signs
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What is First Tractor Co Pretax Margin %?

First Tractor Co FIRRY 82 Pretax Margin % is -22.07% as of Dec. 2025. GuruFocus rates FIRRY with a GF Score™ of 82/100 and a GF Value™ of $4.56. The stock has 7 warning signs investors should review. Among 211 Farm & Heavy Construction Machinery companies, First Tractor Co ranks worse than 79.15% on this metric.

Pre-Tax margin is calculated as Pre-Tax Income divided by its Revenue. First Tractor Co's Pre-Tax Income for the three months ended in Dec. 2025 was $-35.1 Mil. First Tractor Co's Revenue for the three months ended in Dec. 2025 was $159.0 Mil. Therefore, First Tractor Co's pretax margin for the quarter that ended in Dec. 2025 was -22.07%.

The historical rank and industry rank for First Tractor Co's Pretax Margin % or its related term are showing as below:

FIRRY' s Pretax Margin % Range Over the Past 10 Years
Min: -23.73   Med: 4.51   Max: 8.84
Current: -0.13


FIRRY's Pretax Margin % is ranked worse than
79.15% of 211 companies
in the Farm & Heavy Construction Machinery industry
Industry Median: 6.54 vs FIRRY: -0.13

First Tractor Co  (OTCPK:FIRRY) Pretax Margin % Explanation

The pretax margin, as know as pretax profit margin, is widely used to measure the operating efficiency of a company before deducting taxes.

The pretax margin is sometimes preferred over the net margin as tax expenditures can make profitability comparisons between companies misleading.

It is a useful tool to compare companies operating in the same sector and less effective when comparing companies from other sectors as each industry generally has different operating expenses and sales patterns.

The long term trend of the pretax margin is a good indicator of the competitiveness and health of the business.


First Tractor Co Pretax Margin % Related Terms


First Tractor Co Pretax Margin % Historical Data

* Premium members only.

The historical data trend for First Tractor Co's Pretax Margin % 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 Pretax Margin % Chart

First Tractor Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Pretax Margin %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 5.00 4.91 8.70 8.84 8.65

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
Pretax Margin % 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 7.82 -22.11 0.00 8.82 -22.07

FIRRY vs CAT, DE, PCAR: Pretax Margin % Comparison

For the Farm & Heavy Construction Machinery subindustry, First Tractor Co's Pretax Margin %, along with its competitors' market caps and Pretax Margin % 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 Pretax Margin % vs Farm & Heavy Construction Machinery Industry

For the Farm & Heavy Construction Machinery industry and Industrials sector, First Tractor Co's Pretax Margin % distribution charts can be found below:

* The bar in red indicates where First Tractor Co's Pretax Margin % falls into.


FIRRY
82GF Score
First Tractor Co Ltd FIRRY
Pretax Margin % is just one metric. See GF Score™, valuation, warning signs, and more.
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First Tractor Co Pretax Margin % Calculation

Pretax margin - also known as pretax profit margin is the ratio of Pretax Income divided by net sales or Revenue, usually presented in percent.

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

Pretax Margin=Pre-Tax Income (A: Dec. 2025 )/Revenue (A: Dec. 2025 )
=132.934/1536.601
=8.65 %

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

Pretax Margin=Pre-Tax Income (Q: Dec. 2025 )/Revenue (Q: Dec. 2025 )
=-35.102/159.031
=-22.07 %

* 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 Pretax Margin % →
What does a Pretax Margin % of -22.07% mean?
First Tractor Co (FIRRY) has a Pretax Margin % of -22.07% as of Dec. 2025. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on First Tractor Co and its competitors. According to the industry distribution chart, First Tractor Co ranks #167 out of 211 companies in the Farm & Heavy Construction Machinery industry, placing it in the top 79.1%.
Is First Tractor Co's Pretax Margin % too high?
First Tractor Co's current Pretax Margin % is -22.07%. Based on the distribution chart, First Tractor Co ranks #167 out of 211 companies in the Farm & Heavy Construction Machinery industry, which is in the bottom quartile relative to peers. Overall, First Tractor Co has a GF Score™ of 82/100, reflecting its overall financial health beyond just this single metric.
How does First Tractor Co's Pretax Margin % compare to CAT and DE?
According to the Farm & Heavy Construction Machinery industry distribution chart, First Tractor Co ranks #167 out of 211 companies for Pretax Margin %. This places First Tractor Co in the lower half of its industry. The industry median Pretax Margin % is 6.54. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Pretax Margin % for a Farm & Heavy Construction Machinery company?
The median Pretax Margin % among Farm & Heavy Construction Machinery companies is 6.54, based on 211 companies in the industry. Companies in the top quartile (top 25%) have a Pretax Margin % significantly above this median, while those in the bottom quartile fall well below. However, Pretax Margin % 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 Pretax Margin % mean?
A high Pretax Margin % can signal that a stock is expensive relative to its fundamentals. Pre-Tax margin is the ratio of total pre-tax income to net sales. View historical data on First Tractor Co and its competitors. For the Farm & Heavy Construction Machinery industry, the median Pretax Margin % is 6.54 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. First Tractor Co's current Pretax Margin % is -22.07%. 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 (FIRRY) has a current Pretax Margin % of -22.07%. The stock's GF Value™ is $4.56, compared to a current price of $4.19 — trading 8.1% below its estimated fair value. The current Pretax Margin % is -22.07%. First Tractor Co's overall GF Score™ is 82/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Pretax Margin % calculated?
Pretax Margin % is calculated from a company's financial statements. For First Tractor Co (FIRRY), the current Pretax Margin % is -22.07% 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 (FIRRY) Overvalued in 2026?

Based on GuruFocus' analysis, First Tractor Co stock appears to be undervalued. The current stock price of $4.19 is trading 8.1% below its estimated GF Value™ of $4.56.

Key valuation signals for FIRRY:

  • Pretax Margin %: -22.07%
  • GF Value™: $4.56 vs. price of $4.19 (8.1% below fair value)
  • GF Score™: 82/100 with 7 warning signs

No single metric tells the full story. See the FIRRY 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.
82GF Score

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

$4.19
Price
$4.56
GF Value