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First Tractor Co Ltd Class H (DE:FTP)
FRANKFURT:FTP
Germany Market
FTP
First Tractor Co
RESEARCH TOOLSreports

First Tractor Co (FTP) Ratios

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First Tractor Co Ratios

DE:FTP's free cash flow for Q2 2026 was ¥0.16. For the 2026 fiscal year, DE:FTP's free cash flow was decreased by ¥ and operating cash flow was ¥0.09. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 0.95 1.36 1.14 1.07 1.14
Quick Ratio
 0.81 1.17 0.93 0.82 0.96
Cash Ratio
 0.21 0.31 0.36 0.46 0.63
Solvency Ratio
 0.12 0.16 0.18 0.20 0.15
Operating Cash Flow Ratio
 0.25 0.17 0.19 0.17 0.52
Short-Term Operating Cash Flow Coverage
 0.76 0.40 5.39 0.49 13.32
Net Current Asset Value
¥ -1.11B¥ 1.38B¥ 511.98M¥ -110.26M¥ 1.39B
Leverage Ratios
Debt-to-Assets Ratio
 0.18 0.20 0.02 0.17 0.03
Debt-to-Equity Ratio
 0.38 0.40 0.04 0.36 0.06
Debt-to-Capital Ratio
 0.27 0.28 0.04 0.26 0.06
Long-Term Debt-to-Capital Ratio
 0.06 0.05 <0.01 0.03 <0.01
Financial Leverage Ratio
 2.11 1.97 2.02 2.06 2.18
Debt Service Coverage Ratio
 0.41 0.31 4.34 0.61 3.71
Interest Coverage Ratio
 51.04 72.10 181.51 36.65 17.65
Debt to Market Cap
 0.22 0.36 0.04 0.48 0.09
Interest Debt Per Share
 2.76 2.72 0.28 2.15 0.35
Net Debt to EBITDA
 1.40 1.28 -1.81 -0.28 -3.65
Profitability Margins
Gross Profit Margin
15.25%14.81%14.78%15.66%15.59%
EBIT Margin
7.84%5.60%7.01%8.93%6.14%
EBITDA Margin
9.27%8.15%9.45%11.67%8.73%
Operating Profit Margin
5.90%8.48%8.79%8.64%4.68%
Pretax Profit Margin
7.48%8.65%8.84%8.70%4.87%
Net Profit Margin
7.00%7.50%7.75%8.64%5.42%
Continuous Operations Profit Margin
7.01%7.94%7.82%8.58%5.11%
Net Income Per EBT
93.64%86.72%87.66%99.40%111.30%
EBT Per EBIT
126.69%101.97%100.52%100.68%104.06%
Return on Assets (ROA)
4.76%5.38%6.28%7.22%5.24%
Return on Equity (ROE)
10.33%10.59%12.71%14.90%11.43%
Return on Capital Employed (ROCE)
7.15%10.18%12.77%12.82%9.72%
Return on Invested Capital (ROIC)
5.33%7.25%10.97%9.87%8.66%
Return on Tangible Assets
4.94%5.61%6.58%7.61%5.59%
Earnings Yield
4.93%9.62%12.17%19.98%18.60%
Efficiency Ratios
Receivables Turnover
 5.30 17.09 23.76 16.92 17.93
Payables Turnover
 3.19 5.03 4.70 4.20 2.58
Inventory Turnover
 10.00 8.00 7.38 6.42 8.81
Fixed Asset Turnover
 4.61 4.36 4.91 4.77 4.49
Asset Turnover
 0.68 0.72 0.81 0.83 0.97
Working Capital Turnover Ratio
 22.44 6.99 17.38 16.59 9.13
Cash Conversion Cycle
 -9.06 -5.56 -12.79 -8.49 -79.92
Days of Sales Outstanding
 68.90 21.35 15.36 21.57 20.36
Days of Inventory Outstanding
 36.50 45.64 49.46 56.82 41.42
Days of Payables Outstanding
 114.45 72.55 77.61 86.88 141.71
Operating Cycle
 105.39 66.99 64.82 78.39 61.78
Cash Flow Ratios
Operating Cash Flow Per Share
 1.69 0.92 1.08 0.94 3.21
Free Cash Flow Per Share
 1.42 0.75 0.98 0.86 3.12
CapEx Per Share
 0.27 0.17 0.10 0.08 0.08
Free Cash Flow to Operating Cash Flow
 0.84 0.82 0.91 0.92 0.97
Dividend Paid and CapEx Coverage Ratio
 2.20 1.74 2.55 2.95 12.30
Capital Expenditure Coverage Ratio
 6.24 5.47 10.86 11.85 38.24
Operating Cash Flow Coverage Ratio
 0.62 0.34 3.98 0.44 9.94
Operating Cash Flow to Sales Ratio
 0.16 0.10 0.10 0.09 0.29
Free Cash Flow Yield
11.34%9.96%14.57%19.39%95.81%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 20.12 10.43 8.22 5.00 5.38
Price-to-Sales (P/S) Ratio
 1.20 0.78 0.64 0.43 0.29
Price-to-Book (P/B) Ratio
 2.04 1.10 1.04 0.75 0.61
Price-to-Free Cash Flow (P/FCF) Ratio
 8.82 10.04 6.86 5.16 1.04
Price-to-Operating Cash Flow Ratio
 8.79 8.21 6.23 4.72 1.02
Price-to-Earnings Growth (PEG) Ratio
 2.78 -0.86 -1.05 0.11 0.10
Price-to-Fair Value
 2.04 1.10 1.04 0.75 0.61
Enterprise Value Multiple
 14.31 10.85 4.92 3.43 -0.31
Enterprise Value
 15.64B 9.57B 5.54B 4.61B -340.26M
EV to EBITDA
 14.31 10.85 4.92 3.43 -0.31
EV to Sales
 1.33 0.88 0.47 0.40 -0.03
EV to Free Cash Flow
 9.78 11.39 5.01 4.77 -0.10
EV to Operating Cash Flow
 8.21 9.31 4.55 4.37 -0.09
Tangible Book Value Per Share
 7.49 6.77 6.32 5.79 5.06
Shareholders’ Equity Per Share
 7.32 6.82 6.46 5.96 5.30
Tax and Other Ratios
Effective Tax Rate
 0.06 0.08 0.11 0.01 -0.05
Revenue Per Share
 10.48 9.63 10.59 10.26 11.18
Net Income Per Share
 0.73 0.72 0.82 0.89 0.61
Tax Burden
 0.94 0.87 0.88 0.99 1.11
Interest Burden
 0.95 1.55 1.26 0.97 0.79
Research & Development to Revenue
 0.04 0.05 0.04 0.04 0.05
SG&A to Revenue
 0.04 <0.01 0.04 <0.01 <0.01
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 0.00
Income Quality
 2.31 0.00 1.32 1.07 5.61
Currency in CNY