TSIOF (361 Degrees International) Change In Receivables: $0 Mil (TTM As of Dec. 2025)


TSIOF 361 Degrees International Ltd TSIOF
64 GF Score
Price $0.54
GF Value $0.77
Valuation Modestly Undervalued
! 1 Warning Sign
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What is 361 Degrees International Change In Receivables?

361 Degrees International TSIOF 64 Change In Receivables is $0 Mil as of Dec. 2025. GuruFocus rates TSIOF with a GF Score™ of 64/100 and a GF Value™ of $0.77 (Modestly Undervalued). The stock has 1 warning sign investors should review.

361 Degrees International's change in receivables for the quarter that ended in Dec. 2025 was $0 Mil. It means 361 Degrees International's Accounts Receivable stayed the same from Jun. 2025 to Dec. 2025 .

361 Degrees International's change in receivables for the fiscal year that ended in Dec. 2025 was $-56 Mil. It means 361 Degrees International's Accounts Receivable increased by $56 Mil from Dec. 2024 to Dec. 2025 .

361 Degrees International's Accounts Receivable for the quarter that ended in Dec. 2025 was $666 Mil.

Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed. 361 Degrees International's Days Sales Outstanding for the six months ended in Dec. 2025 was 157.40.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. 361 Degrees International's liquidation value for the six months ended in Dec. 2025 was $679 Mil.

361 Degrees International  (OTCPK:TSIOF) Change In Receivables Explanation

1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

361 Degrees International's Days Sales Outstanding for the quarter that ended in Dec. 2025 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=666.263/772.518*91
=157.40

2. In Ben Graham's calculation of liquidation value, 361 Degrees International's accounts receivable are only considered to be worth 75% of book value:

361 Degrees International's liquidation value for the quarter that ended in Dec. 2025 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=581.248-548.203+0.75 * 666.263+0.5 * 293.307
=679

* 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 Change In Receivables Related Terms

361 Degrees International Change In Receivables Historical Data

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The historical data trend for 361 Degrees International's Change In Receivables 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 Change In Receivables Chart

361 Degrees International Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -60.43 -84.60 -106.66 -82.19 -56.06

361 Degrees International Semi-Annual Data
Jun16 Dec16 Jun17 Dec17 Jun18 Dec18 Jun19 Dec19 Jun20 Dec20 Jun21 Dec21 Jun22 Dec22 Jun23 Dec23 Jun24 Dec24 Jun25 Dec25
Change In Receivables 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 0.00 0.00 0.00 0.00 0.00
TSIOF
64GF Score
361 Degrees International Ltd TSIOF
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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361 Degrees International Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables 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 $0 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of $0 Mil mean?
361 Degrees International (TSIOF) has a Change In Receivables of $0 Mil as of Dec. 2025. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for 361 Degrees International and its competitors.
Is 361 Degrees International's Change In Receivables too high?
361 Degrees International's current Change In Receivables is $0 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 Change In Receivables compare to NKE and DECK?
361 Degrees International's Change In Receivables of $0 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 Change In Receivables for a Manufacturing - Apparel & Accessories company?
A good Change In Receivables depends on the Manufacturing - Apparel & Accessories industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for 361 Degrees International and its competitors. 361 Degrees International's current Change In Receivables is $0 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 $0.77, compared to a current price of $0.54 — trading 29.5% below its estimated fair value. The current Change In Receivables is $0 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 Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For 361 Degrees International (TSIOF), the current Change In Receivables is $0 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 29.5% below its estimated GF Value™ of $0.77. GuruFocus considers 361 Degrees International to be Modestly Undervalued.

Key valuation signals for TSIOF:

  • Change In Receivables: $0 Mil
  • GF Value™: $0.77 vs. price of $0.54 (29.5% below fair value)
  • GF Score™: 64/100 with 1 warning sign

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 Business Description

Other Exchanges 01361:Hong Kong36L:Germany
Address Huli High-technology Park, 361 Building, Huli District, Xiamen, Fujian Province, CHN, 361009
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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Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.54
Price
$0.77
GF Value