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Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
361 Degrees International (OTCPK:TSIOF) Cash Flow from Operations Explanation
For companies reported in indirect method, cash flow from operations contains six items:
1. Net Income From Continuing Operations:
Net Income From Continuing Operations indicates the net income that a firm brings in from ongoing business activities. These activities are expected to continue into the next reporting period. It excludes extraordinary items, income from the cumulative effects of accounting changes, non-recurring items, income from tax loss carry forward, and preferred dividends.
361 Degrees International's net income from continuing operations for the
six
months ended in Dec. 2025 was $66 Mil.
2. Depreciation, Depletion and Amortization:
Depreciation is a present expense that accounts for the past cost of an asset that is now providing benefits.
Depletion and amortization are synonyms for depreciation.
Generally:
The term depreciation is used when discussing man made tangible assets
The term depletion is used when discussing natural tangible assets
The term amortization is used when discussing intangible assets
361 Degrees International's depreciation, depletion and amortization for the
six
months ended in Dec. 2025 was $0 Mil.
3. Change In Working Capital:
Working Capital is a measure of a company's short term liquidity or its ability to cover short term liabilities. It is defined as the difference between a company's current assets and current liabilities. Changes in Working Capital is reported in the cash flow statement since it is one of the major ways in which net income can differ from operating cash flow.
361 Degrees International's change in working capital for the
six
months ended in Dec. 2025 was $0 Mil. It means 361 Degrees International's working capital
{id_Q12}
from Jun. 2025 to Dec. 2025 .
4. Deferred Tax:
It is the cash flow generated from deferred tax.
361 Degrees International's cash flow from deferred tax for the
six
months ended in Dec. 2025 was $0 Mil.
361 Degrees International's cash from discontinued operating Activities for the
six
months ended in Dec. 2025 was $0 Mil.
6. Asset Impairment Charge:
It is the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.
361 Degrees International's asset impairment charge for the
six
months ended in Dec. 2025 was $0 Mil.
7. Stock Based Compensation:
It is a way corporations use stock options to reward employees. It provides executives and employees the opportunity to share in the growth of the company and, if structured properly, can align their interests with the interests of the company's shareholders and investors, without burning the company's cash on hand.
361 Degrees International's stock based compensation for the
six
months ended in Dec. 2025 was $0 Mil.
8. Cash Flow from Others:
These are cash differences caused by the change of inventory, accounts payable, accounts receivable etc. For instance, if a company pays its suppliers slower, its cash position will build up faster. If a company receives payments from its customers slower, its account receivables will rise, and its cash position will grow more slowly (or even shrink).
361 Degrees International's cash flow from others for the
six
months ended in Dec. 2025 was $-25 Mil.
361 Degrees International Cash Flow from Operations Related Terms
361 Degrees International Cash Flow from Operations Historical Data
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The historical data trend for 361 Degrees International's Cash Flow from Operations 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.
361 Degrees International Cash Flow from Operations Chart
361 Degrees International Cash Flow from Operations Calculation
Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
361 Degrees International's Cash Flow from Operations for the fiscal year that ended in Dec. 2025 is calculated as:
Cash Flow from Operations for the trailing twelve months (TTM) ended in Dec. 2025 adds up the semi-annually data reported by the company within the most recent 12 months, which was $114 Mil.
* 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.
What does a Cash Flow from Operations of $114 Mil mean?
361 Degrees International (TSIOF) has a Cash Flow from Operations of $114 Mil as of Dec. 2025. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for 361 Degrees International and its competitors.
Is 361 Degrees International's Cash Flow from Operations too high?
361 Degrees International's current Cash Flow from Operations is $114 Mil. Overall, 361 Degrees International has a GF Score™ of 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 361 Degrees International's Cash Flow from Operations compare to NKE and DECK?
361 Degrees International's Cash Flow from Operations of $114 Mil can be compared against companies in the Manufacturing - Apparel & Accessories industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Flow from Operations for a Manufacturing - Apparel & Accessories company?
A good Cash Flow from Operations depends on the Manufacturing - Apparel & Accessories industry context. However, Cash Flow from Operations 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 Cash Flow from Operations mean?
A high Cash Flow from Operations can signal that a stock is expensive relative to its fundamentals. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for 361 Degrees International and its competitors. 361 Degrees International's current Cash Flow from Operations is $114 Mil. 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 Modestly Undervalued. The stock's GF Value™ is $0.74, compared to a current price of $0.54 — trading 26.6% below its estimated fair value. The current Cash Flow from Operations is $114 Mil. 361 Degrees International's overall GF Score™ is 64/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Flow from Operations calculated?
Cash Flow from Operations is calculated from a company's financial statements. For 361 Degrees International (TSIOF), the current Cash Flow from Operations is $114 Mil 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 26.6% below its estimated GF Value™ of $0.74.
GuruFocus considers 361 Degrees International to be Modestly Undervalued.
Key valuation signals for TSIOF:
Cash Flow from Operations: $114 Mil
GF Value™: $0.74 vs. price of $0.54 (26.6% below fair value)
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).
64GF Score
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