361 Degrees International's Days Sales Outstanding for the
six
months ended in Dec. 2025 was 155.44.
361 Degrees International's Days Inventory for the
six
months ended in Dec. 2025 was 112.44.
361 Degrees International's Days Payable for the
six
months ended in Dec. 2025 was 73.13.
Therefore, 361 Degrees International's Cash Conversion Cycle (CCC) for the
six
months ended in Dec. 2025 was 194.75.
361 Degrees International (OTCPK:TSIOF) Cash Conversion Cycle Explanation
Generally, the lower this number is, the better for the company. Although it should be combined with other metrics (such as ROE % and ROA %), it can be especially useful for comparing close competitors, because the company with the lowest CCC is often the one with better management.
Be Aware
CCC is most effective with retail-type companies, which have inventories that are sold to customers. Consulting businesses, software companies and insurance companies are all examples of companies for whom this metric is meaningless.
The CCC is one of several tools that can help you evaluate management, especially if it is calculated for several consecutive time periods and for several competitors. Decreasing or steady CCCs are good, while rising ones should motivate you to dig a bit deeper.
361 Degrees International Cash Conversion Cycle Related Terms
361 Degrees International Cash Conversion Cycle Historical Data
* 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.
361 Degrees International Cash Conversion Cycle Chart
TSIOF vs NKE, DECK, ONON: Cash Conversion Cycle Comparison
For the Footwear & Accessories subindustry, 361 Degrees International's Cash Conversion Cycle, along with its competitors' market caps and Cash Conversion Cycle 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.
361 Degrees International Cash Conversion Cycle vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, 361 Degrees International's Cash Conversion Cycle distribution charts can be found below:
* The bar in red indicates where 361 Degrees International's Cash Conversion Cycle falls into.
361 Degrees International Cash Conversion Cycle Calculation
Cash Conversion Cycle (CCC) measures how fast a company can convert cash on hand into even more cash on hand. This metric looks at the amount of time needed to sell inventory, the amount of time needed to collect receivables and the length of time the company is afforded to pay its bills without incurring penalties.
Cash Conversion Cycle is one of several measures of management effectiveness.
361 Degrees International's Cash Conversion Cycle for the fiscal year that ended in Dec. 2025 is calculated as
* 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.
361 Degrees International (TSIOF) has a Cash Conversion Cycle of 194.75 as of Dec. 2025. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on 361 Degrees International and its competitors.
Is 361 Degrees International's Cash Conversion Cycle too high?
361 Degrees International's current Cash Conversion Cycle is 194.75. The Manufacturing - Apparel & Accessories industry median Cash Conversion Cycle is 124.38. 361 Degrees International's value of 194.75 is 56.6% above this industry median. Overall, 361 Degrees International has a GF Score™ of 73/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 361 Degrees International's Cash Conversion Cycle compare to NKE and DECK?
361 Degrees International's Cash Conversion Cycle of 194.75 can be compared against companies in the Manufacturing - Apparel & Accessories industry. The industry median Cash Conversion Cycle is 124.38. 361 Degrees International's value of 194.75 is 56.6% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Conversion Cycle for a Manufacturing - Apparel & Accessories company?
The median Cash Conversion Cycle among Manufacturing - Apparel & Accessories companies is 124.38, based on 1,041 companies in the industry. Companies in the top quartile (top 25%) have a Cash Conversion Cycle significantly above this median, while those in the bottom quartile fall well below. However, Cash Conversion Cycle should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 361 Degrees International's current Cash Conversion Cycle of 194.75 is 56.6% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Conversion Cycle mean?
A high Cash Conversion Cycle can signal that a stock is expensive relative to its fundamentals. Cash conversion cycle equals sum of days inventory and days sales outstanding less days payable. View historical data on 361 Degrees International and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Cash Conversion Cycle is 124.38 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 361 Degrees International's current Cash Conversion Cycle is 194.75. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is 361 Degrees International stock overvalued right now?
Based on GuruFocus' analysis, 361 Degrees International (TSIOF) is currently considered Significantly Undervalued. The stock's GF Value™ is $0.82, compared to a current price of $0.54 — trading 33.8% below its estimated fair value. The current Cash Conversion Cycle is 194.75 and 56.6% above the Manufacturing - Apparel & Accessories industry median of 124.38. 361 Degrees International's overall GF Score™ is 73/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Conversion Cycle calculated?
Cash Conversion Cycle is calculated from a company's financial statements. For 361 Degrees International (TSIOF), the current Cash Conversion Cycle is 194.75 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 361 Degrees International (TSIOF) Overvalued in 2026?
Based on GuruFocus' analysis, 361 Degrees International stock appears to be undervalued.
The current stock price of $0.54 is trading 33.8% below its estimated GF Value™ of $0.82.
GuruFocus considers 361 Degrees International to be Significantly Undervalued.
Key valuation signals for TSIOF:
Cash Conversion Cycle: 194.75
GF Value™: $0.82 vs. price of $0.54 (33.8% below fair value)
Industry Position: 56.6% above the Manufacturing - Apparel & Accessories median
No single metric tells the full story. See the TSIOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
361 Degrees International Ltd is a Chinese manufacturer of sporting goods. Its reportable segments include Adults and Kids. It reports revenue across four product lines: footwear, apparel, accessories, and others. Footwear and apparel are the important product lines, each contributing close to half the company's revenue, and the majority of sales are made across the adult segment. The Adults segment derives revenue from the manufacturing and trading of adult sporting goods, and the Kids segment derives revenue from the trading of kids' sporting goods. Geographically, the company's revenue is predominantly derived from the sale of its products in the People's Republic of China (PRC).
73GF Score
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