361 Degrees InternationalTSIOF 71 Current Ratio is 3.34 as of Dec. 2025, which is 9% below its 10-year median of 3.68. GuruFocus rates TSIOF with a GF Score™ of 71/100 and a GF Value™ of $0.81 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,070 Manufacturing - Apparel & Accessories companies, 361 Degrees International ranks better than 78.41% on this metric.
The current ratio is a liquidity ratio that measures a company's ability to pay short-term obligations. It is calculated as a company's Total Current Assets divides by its Total Current Liabilities. 361 Degrees International's current ratio for the quarter that ended in Dec. 2025 was 3.34.
361 Degrees International has a current ratio of 3.34. It indicates the company may not be efficiently using its current assets or its short-term financing facilities. This may also indicate problems in working capital management.
The historical rank and industry rank for 361 Degrees International's Current Ratio or its related term are showing as below:
TSIOF'
s Current Ratio Range Over the Past 10 Years
Min: 2.58 Med: 3.68 Max: 3.88
Current: 3.34
During the past 13 years, 361 Degrees International's highest Current Ratio was 3.88. The lowest was 2.58. And the median was 3.68.
361 Degrees International (OTCPK:TSIOF) Current Ratio Explanation
The current ratio can give a sense of the efficiency of a company's operating cycle or its ability to turn its product into cash. Companies that have trouble getting paid on their receivables or have long inventory turnover can run into liquidity problems because they are unable to alleviate their obligations. Because business operations differ in each industry, it is always more useful to compare companies within the same industry.
Acceptable current ratios vary from industry to industry and are generally between 1 and 3 for healthy businesses.
The higher the current ratio, the more capable the company is of paying its obligations. A ratio under 1 suggests that the company would be unable to pay off its obligations if they came due at that point. While this shows the company is not in good financial health, it does not necessarily mean that it will go bankrupt - as there are many ways to access financing - but it is definitely not a good sign.
If all other things were equal, a creditor, who is expecting to be paid in the next 12 months, would consider a high current ratio to be better than a low current ratio, because a high current ratio means that the company is more likely to meet its liabilities which fall due in the next 12 months.
361 Degrees International Current Ratio Related Terms
361 Degrees International Current Ratio 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.
TSIOF vs NKE, DECK, ONON: Current Ratio Comparison
For the Footwear & Accessories subindustry, 361 Degrees International's Current Ratio, along with its competitors' market caps and Current Ratio 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 Current Ratio vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, 361 Degrees International's Current Ratio distribution charts can be found below:
* The bar in red indicates where 361 Degrees International's Current Ratio falls into.
* 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 Current Ratio of 3.34 as of Dec. 2025. This is near median its historical median of 3.68. Over the past decade, 361 Degrees International's Current Ratio has ranged from 2.58 to 3.88. According to the industry distribution chart, 361 Degrees International ranks #231 out of 1070 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 21.6%.
Is 361 Degrees International's Current Ratio too high?
361 Degrees International's current Current Ratio of 3.34 is near median its 10-year median of 3.68. Over the past 10 years, this metric has ranged from a low of 2.58 to a high of 3.88. The Manufacturing - Apparel & Accessories industry median Current Ratio is 1.79. 361 Degrees International's value of 3.34 is 86.6% above this industry median. Based on the distribution chart, 361 Degrees International ranks #231 out of 1070 companies in the Manufacturing - Apparel & Accessories industry, which is in the top quartile — a strong position relative to peers. Overall, 361 Degrees International has a GF Score™ of 71/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 361 Degrees International's Current Ratio compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, 361 Degrees International ranks #231 out of 1070 companies for Current Ratio. This places 361 Degrees International in the top 22% of its industry — outperforming the majority of peers. The industry median Current Ratio is 1.79. 361 Degrees International's value of 3.34 is 86.6% above this benchmark. Historically, 361 Degrees International's own Current Ratio has ranged from 2.58 to 3.88 over the past decade. While the company's 10-year median is 3.68 vs. the industry median of 1.79, 361 Degrees International has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Current Ratio for a Manufacturing - Apparel & Accessories company?
The median Current Ratio among Manufacturing - Apparel & Accessories companies is 1.79, based on 1,070 companies in the industry. Companies in the top quartile (top 25%) have a Current Ratio significantly above this median, while those in the bottom quartile fall well below. However, Current Ratio should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 361 Degrees International's current Current Ratio of 3.34 is 86.6% 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 Current Ratio mean?
A high Current Ratio can signal that a stock is expensive relative to its fundamentals. For the Manufacturing - Apparel & Accessories industry, the median Current Ratio is 1.79 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 361 Degrees International's current Current Ratio is 3.34, which is near median its own 10-year median of 3.68. 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 $0.81, compared to a current price of $0.54 — trading 33% below its estimated fair value. The current Current Ratio is 3.34, which is near median its 10-year median of 3.68 and 86.6% above the Manufacturing - Apparel & Accessories industry median of 1.79. 361 Degrees International's overall GF Score™ is 71/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Current Ratio calculated?
Current Ratio is calculated from a company's financial statements. For 361 Degrees International (TSIOF), the current Current Ratio is 3.34 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% below its estimated GF Value™ of $0.81.
GuruFocus considers 361 Degrees International to be Significantly Undervalued.
Key valuation signals for TSIOF:
Current Ratio: 3.34 (near median its 10-year median of 3.68)
GF Value™: $0.81 vs. price of $0.54 (33% below fair value)
Industry Position: 86.6% above the Manufacturing - Apparel & Accessories median (#231 of 1070)
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).
71GF Score
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