TSIOF (361 Degrees International) Days Payable: 73.13 (As of Dec. 2025) — 46% Below Median


TSIOF 361 Degrees International Ltd TSIOF
71 GF Score
Price $0.54
GF Value $0.81
Valuation Significantly Undervalued
! 1 Warning Sign
View Full Analysis

What is 361 Degrees International Days Payable?

361 Degrees International TSIOF 71 Days Payable is 73.13 as of Dec. 2025, which is 46% below its 10-year median of 135.92. 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 1,020 Manufacturing - Apparel & Accessories companies, 361 Degrees International ranks better than 63.63% on this metric.

361 Degrees International's average Accounts Payable for the six months ended in Dec. 2025 was $181 Mil. 361 Degrees International's Cost of Goods Sold for the six months ended in Dec. 2025 was $451 Mil. Hence, 361 Degrees International's Days Payable for the six months ended in Dec. 2025 was 73.13.

The historical rank and industry rank for 361 Degrees International's Days Payable or its related term are showing as below:

TSIOF' s Days Payable Range Over the Past 10 Years
Min: 72.17   Med: 135.92   Max: 198.92
Current: 72.17

During the past 13 years, 361 Degrees International's highest Days Payable was 198.92. The lowest was 72.17. And the median was 135.92.

TSIOF's Days Payable is ranked better than
63.63% of 1020 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 54.135 vs TSIOF: 72.17

361 Degrees International's Days Payable declined from Dec. 2024 (88.55) to Dec. 2025 (73.13). It may suggest that 361 Degrees International accelerated paying its suppliers.


361 Degrees International Days Payable Historical Data

* Premium members only.

The historical data trend for 361 Degrees International's Days Payable 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 Days Payable Chart

361 Degrees International Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 120.30 126.53 111.77 88.62 72.62

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
Days Payable 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 104.72 90.02 88.55 70.50 73.13

TSIOF vs NKE, DECK, ONON: Days Payable Comparison

For the Footwear & Accessories subindustry, 361 Degrees International's Days Payable, along with its competitors' market caps and Days Payable 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 Days Payable vs Manufacturing - Apparel & Accessories Industry

For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, 361 Degrees International's Days Payable distribution charts can be found below:

* The bar in red indicates where 361 Degrees International's Days Payable falls into.


TSIOF
71GF Score
361 Degrees International Ltd TSIOF
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

361 Degrees International Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

361 Degrees International's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (182.872 + 185.357) / 2 ) / 925.331*365
=184.1145 / 925.331*365
=72.62

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

Days Payable (Q: Dec. 2025 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Jun. 2025 ) + Accounts Payable (Q: Dec. 2025 )) / count ) / Cost of Goods Sold (Q: Dec. 2025 )*Days in Period
=( (176.351 + 185.357) / 2 ) / 451.345*365 / 2
=180.854 / 451.345*365 / 2
=73.13

* 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 Days Payable →
What does a Days Payable of 73.13 mean?
361 Degrees International (TSIOF) has a Days Payable of 73.13 as of Dec. 2025. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on 361 Degrees International and its competitors. This is 46% below median its historical median of 135.92. Over the past decade, 361 Degrees International's Days Payable has ranged from 72.17 to 198.92. According to the industry distribution chart, 361 Degrees International ranks #371 out of 1020 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 36.4%.
Is 361 Degrees International's Days Payable too high?
361 Degrees International's current Days Payable of 73.13 is 46% below median its 10-year median of 135.92. Over the past 10 years, this metric has ranged from a low of 72.17 to a high of 198.92. The Manufacturing - Apparel & Accessories industry median Days Payable is 54.14. 361 Degrees International's value of 73.13 is 35.1% above this industry median. Based on the distribution chart, 361 Degrees International ranks #371 out of 1020 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. 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 Days Payable compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, 361 Degrees International ranks #371 out of 1020 companies for Days Payable. This puts 361 Degrees International in the upper half of its industry. The industry median Days Payable is 54.14. 361 Degrees International's value of 73.13 is 35.1% above this benchmark. Historically, 361 Degrees International's own Days Payable has ranged from 72.17 to 198.92 over the past decade. While the company's 10-year median is 135.92 vs. the industry median of 54.14, 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 Days Payable for a Manufacturing - Apparel & Accessories company?
The median Days Payable among Manufacturing - Apparel & Accessories companies is 54.14, based on 1,020 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 361 Degrees International's current Days Payable of 73.13 is 35.1% 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 Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on 361 Degrees International and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Payable is 54.14 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 361 Degrees International's current Days Payable is 73.13, which is 46% below median its own 10-year median of 135.92. 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 Days Payable is 73.13, which is 46% below median its 10-year median of 135.92 and 35.1% above the Manufacturing - Apparel & Accessories industry median of 54.14. 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 Days Payable calculated?
Days Payable is calculated from a company's financial statements. For 361 Degrees International (TSIOF), the current Days Payable is 73.13 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:

  • Days Payable: 73.13 (46% below median its 10-year median of 135.92)
  • GF Value™: $0.81 vs. price of $0.54 (33% below fair value)
  • GF Score™: 71/100 with 1 warning sign
  • Industry Position: 35.1% above the Manufacturing - Apparel & Accessories median (#371 of 1020)

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).
71GF Score

Get the complete analysis for TSIOF

Days Payable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$0.54
Price
$0.81
GF Value