FIRRF (First Tractor Co) 3-Year RORE % : -83.92% (As of Dec. 2025)


FIRRF First Tractor Co Ltd FIRRF
84 GF Score
Price $0.95
GF Value $1.04
! 7 Warning Signs
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What is First Tractor Co 3-Year RORE %?

First Tractor Co FIRRF 84 3-Year RORE % is -83.92 as of Dec. 2025. GuruFocus rates FIRRF with a GF Score™ of 84/100 and a GF Value™ of $1.04. The stock has 7 warning signs investors should review. Among 196 Farm & Heavy Construction Machinery companies, First Tractor Co ranks worse than 90.31% on this metric.

Return on Retained Earnings (RORE) is an indicator of a company's growth potential, it shows how much a company earns by reinvesting its retained earnings, i.e. profits after dividend payments. First Tractor Co's 3-Year RORE % for the quarter that ended in Dec. 2025 was -83.92%.

The industry rank for First Tractor Co's 3-Year RORE % or its related term are showing as below:

FIRRF's 3-Year RORE % is ranked worse than
90.31% of 196 companies
in the Farm & Heavy Construction Machinery industry
Industry Median: -0.945 vs FIRRF: -83.92

First Tractor Co  (OTCPK:FIRRF) 3-Year RORE % Explanation

Return on Retained Earnings (RORE) is important to investors because it reveals a company's efficiency and growth potential. A higher RORE indicates a higher return. A high RORE indicates that the company should reinvest profits into the business. A lower RORE suggests that the company should distribute profits to shareholders by paying out dividends, since those dollars aren't generating much additional growth for the company.

There are a several different ways to arrive at the Return on Retained Earnings. The simplest way to calculate it is by using published information on Earnings per Share (EPS) and Dividend per Share (DPS) over a selected period. Here, 3-year period is chosen.

Be Aware

Please keep in mind that the RORE is relative to the nature of the business and its competitors. If another company in the same sector is producing a lower return on retained earnings, it doesn’t necessarily mean it’s a bad investment. It may just suggest the company is older and no longer in a high growth stage. At such a stage in the business cycle, it would be expected to see a lower RORE and higher dividend payout.


First Tractor Co 3-Year RORE % Related Terms


First Tractor Co 3-Year RORE % Historical Data

* Premium members only.

The historical data trend for First Tractor Co's 3-Year RORE % 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 3-Year RORE % Chart

First Tractor Co Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
3-Year RORE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 53.13 32.92 30.37 9.70 -83.92

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
3-Year RORE % 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 23.01 9.70 -61.76 -59.59 -83.92

FIRRF vs CAT, DE, PCAR: 3-Year RORE % Comparison

For the Farm & Heavy Construction Machinery subindustry, First Tractor Co's 3-Year RORE %, along with its competitors' market caps and 3-Year RORE % 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 3-Year RORE % vs Farm & Heavy Construction Machinery Industry

For the Farm & Heavy Construction Machinery industry and Industrials sector, First Tractor Co's 3-Year RORE % distribution charts can be found below:

* The bar in red indicates where First Tractor Co's 3-Year RORE % falls into.


FIRRF
84GF Score
First Tractor Co Ltd FIRRF
3-Year RORE % is just one metric. See GF Score™, valuation, warning signs, and more.
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First Tractor Co 3-Year RORE % Calculation

First Tractor Co's 3-Year RORE % for the quarter that ended in Dec. 2025 is calculated as:

3-Year RORE %=( Most Recent EPS (Diluted)- First Period EPS (Diluted) )/( Cumulative EPS (Diluted) for 3-year -Cumulative Dividends per Share for 3-year )
=( 0.005-0.125 )/( 0.23-0.087 )
=-0.12/0.143
=-83.92 %

* 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.

In the calculation of 3-Year RORE %, the most recent and first period EPS (Diluted) is the trailing twelve months (TTM) data ended in Dec. 2025 and 3-year before.

Frequently Asked Questions Learn more about 3-Year RORE % →
What does a 3-Year RORE % of -83.92 mean?
First Tractor Co (FIRRF) has a 3-Year RORE % of -83.92 as of Dec. 2025. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on First Tractor Co and its competitors. According to the industry distribution chart, First Tractor Co ranks #177 out of 196 companies in the Farm & Heavy Construction Machinery industry, placing it in the top 90.3%.
Is First Tractor Co's 3-Year RORE % too high?
First Tractor Co's current 3-Year RORE % is -83.92. Based on the distribution chart, First Tractor Co ranks #177 out of 196 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 84/100, reflecting its overall financial health beyond just this single metric.
How does First Tractor Co's 3-Year RORE % compare to CAT and DE?
According to the Farm & Heavy Construction Machinery industry distribution chart, First Tractor Co ranks #177 out of 196 companies for 3-Year RORE %. This places First Tractor Co in the lower half of its industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good 3-Year RORE % for a Farm & Heavy Construction Machinery company?
A good 3-Year RORE % depends on the Farm & Heavy Construction Machinery industry context. However, 3-Year RORE % 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 3-Year RORE % mean?
A high 3-Year RORE % can signal that a stock is expensive relative to its fundamentals. 3-Year RORE % shows how much a company earns by reinvesting its retained earnings in 3-year. View historical data on First Tractor Co and its competitors. First Tractor Co's current 3-Year RORE % is -83.92. 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 3-Year RORE % of -83.92. The stock's GF Value™ is $1.04, compared to a current price of $0.95 — trading 9% below its estimated fair value. The current 3-Year RORE % is -83.92. First Tractor Co's overall GF Score™ is 84/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year RORE % calculated?
3-Year RORE % is calculated from a company's financial statements. For First Tractor Co (FIRRF), the current 3-Year RORE % is -83.92 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 9% below its estimated GF Value™ of $1.04.

Key valuation signals for FIRRF:

  • 3-Year RORE %: -83.92
  • GF Value™: $1.04 vs. price of $0.95 (9% below fair value)
  • GF Score™: 84/100 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.
84GF Score

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

$0.95
Price
$1.04
GF Value