First Tractor Company Limited (HKG:0038)

First Tractor Company Ratios and Metrics

Market cap in millions HKD. Fiscal year is January - December.

Fiscal Year	Current	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Mar 26, 2026	Dec 31, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021
Market Capitalization	14,091	14,815	14,323	13,689	10,794	14,203
Market Cap Growth	1.59%	3.43%	4.63%	26.82%	-24.01%	40.84%
Enterprise Value	12,050	8,423	10,055	9,687	5,241	9,869
Last Close Price	8.79	8.36	6.78	4.50	3.12	3.20
PE Ratio	10.93	16.40	14.60	12.46	14.02	26.41
Forward PE	8.25	4.80	4.80	4.80	4.80	4.80
PS Ratio	1.17	1.23	1.13	1.08	0.76	1.24
PB Ratio	1.54	1.62	1.73	1.72	1.47	1.93
P/TBV Ratio	1.80	1.89	2.05	2.07	1.82	2.49
P/FCF Ratio	17.52	18.42	12.19	12.85	2.72	22.49
P/OCF Ratio	13.83	14.54	11.07	11.76	2.65	19.87
PEG Ratio	-	0.46	0.46	0.46	0.46	0.46
EV/Sales Ratio	1.00	0.70	0.79	0.76	0.37	0.86
EV/EBITDA Ratio	10.52	7.64	9.11	8.54	4.30	12.17
EV/EBIT Ratio	15.44	10.79	12.42	11.97	6.01	23.65
EV/FCF Ratio	14.98	10.47	8.56	9.09	1.32	15.63
Debt / Equity Ratio	0.06	0.06	0.05	0.04	0.06	0.10
Debt / EBITDA Ratio	0.44	0.44	0.36	0.29	0.33	0.91
Debt / FCF Ratio	0.63	0.63	0.35	0.31	0.10	1.20
Net Debt / Equity Ratio	-0.29	-0.29	-0.58	-0.49	-0.81	-0.61
Net Debt / EBITDA Ratio	-2.43	-2.43	-4.38	-3.44	-4.86	-5.55
Net Debt / FCF Ratio	-3.33	-3.33	-4.12	-3.67	-1.50	-7.13
Asset Turnover	0.73	0.73	0.84	0.86	0.99	0.76
Inventory Turnover	7.28	7.28	7.05	7.26	7.34	5.14
Quick Ratio	0.57	0.57	0.85	0.75	1.03	0.86
Current Ratio	1.36	1.36	1.14	1.07	1.29	1.31
Return on Equity (ROE)	10.74%	10.74%	12.41%	14.42%	10.29%	7.91%
Return on Assets (ROA)	2.94%	2.94%	3.33%	3.43%	3.81%	1.72%
Return on Invested Capital (ROIC)	16.47%	14.22%	19.50%	29.45%	43.30%	11.53%
Return on Capital Employed (ROCE)	7.80%	7.80%	9.30%	9.50%	11.20%	5.30%
Earnings Yield	6.41%	6.10%	6.85%	8.02%	7.13%	3.79%
FCF Yield	5.71%	5.43%	8.20%	7.78%	36.74%	4.45%
Dividend Yield	3.86%	-	4.70%	7.83%	8.19%	4.48%
Payout Ratio	51.62%	51.62%	39.64%	26.94%	21.41%	24.26%
Buyback Yield / Dilution	-0.01%	-0.01%	0.01%	0.00%	-1.03%	-12.83%
Total Shareholder Return	3.86%	-0.01%	4.71%	7.83%	7.16%	-8.34%

Source: S&P Global Market Intelligence. Standard template. Financial Sources.