TSIOF (361 Degrees International) Days Sales Outstanding: 155.44 (As of Dec. 2025) — Near Median

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TSIOF 361 Degrees International Ltd TSIOF
64 GF Score
Price $0.61
GF Value $0.78
Valuation Modestly Undervalued
! 1 Warning Sign
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What is 361 Degrees International Days Sales Outstanding?

361 Degrees International TSIOF 64 Days Sales Outstanding is 155.44 as of Dec. 2025, which is 6% above its 10-year median of 147.22. GuruFocus rates TSIOF with a GF Score™ of 64/100 and a GF Value™ of $0.78 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 1,032 Manufacturing - Apparel & Accessories companies, 361 Degrees International ranks worse than 91.09% on this metric.

361 Degrees International's average Accounts Receivable for the six months ended in Dec. 2025 was $658 Mil. 361 Degrees International's Revenue for the six months ended in Dec. 2025 was $773 Mil. Hence, 361 Degrees International's Days Sales Outstanding for the six months ended in Dec. 2025 was 155.44.

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

TSIOF' s Days Sales Outstanding Range Over the Past 10 Years
Min: 136.43   Med: 147.22   Max: 152.6
Current: 148.3

During the past 13 years, 361 Degrees International's highest Days Sales Outstanding was 152.60. The lowest was 136.43. And the median was 147.22.

TSIOF's Days Sales Outstanding is ranked worse than
91.09% of 1032 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 52.96 vs TSIOF: 148.30

361 Degrees International's Days Sales Outstanding declined from Dec. 2024 (163.74) to Dec. 2025 (155.44).


361 Degrees International  (OTCPK:TSIOF) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


361 Degrees International Days Sales Outstanding Related Terms


361 Degrees International Days Sales Outstanding Historical Data

* Premium members only.

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

361 Degrees International Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 143.16 149.98 147.55 148.72 145.74

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 Sales Outstanding 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 167.57 147.84 163.74 143.23 155.44

TSIOF vs NKE, DECK, ONON: Days Sales Outstanding Comparison

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

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

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


TSIOF
64GF Score
361 Degrees International Ltd TSIOF
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
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361 Degrees International Days Sales Outstanding Calculation

Days Sales Outstanding measures 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.

Accounts Receivable can be measured by Days Sales Outstanding.

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

Days Sales Outstanding (A: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2024 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (597.448 + 666.263) / 2 ) / 1582.495*365
=631.8555 / 1582.495*365
=145.74

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

Days Sales Outstanding (Q: Dec. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Jun. 2025 ) + Accounts Receivable (A: Dec. 2025 )) / count ) / Revenue (A: Dec. 2025 )*Days in Period
=( (649.672 + 666.263) / 2 ) / 772.518*365 / 2
=657.9675 / 772.518*365 / 2
=155.44

* 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 Sales Outstanding →
What does a Days Sales Outstanding of 155.44 mean?
361 Degrees International (TSIOF) has a Days Sales Outstanding of 155.44 as of Dec. 2025. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on 361 Degrees International and its competitors. This is near median its historical median of 147.22. Over the past decade, 361 Degrees International's Days Sales Outstanding has ranged from 136.43 to 152.60. According to the industry distribution chart, 361 Degrees International ranks #940 out of 1032 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 91.1%.
Is 361 Degrees International's Days Sales Outstanding too high?
361 Degrees International's current Days Sales Outstanding of 155.44 is near median its 10-year median of 147.22. Over the past 10 years, this metric has ranged from a low of 136.43 to a high of 152.60. The Manufacturing - Apparel & Accessories industry median Days Sales Outstanding is 52.96. 361 Degrees International's value of 155.44 is 193.5% above this industry median. Based on the distribution chart, 361 Degrees International ranks #940 out of 1032 companies in the Manufacturing - Apparel & Accessories industry, which is in the bottom quartile relative to peers. 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 Days Sales Outstanding compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, 361 Degrees International ranks #940 out of 1032 companies for Days Sales Outstanding. This places 361 Degrees International in the lower half of its industry. The industry median Days Sales Outstanding is 52.96. 361 Degrees International's value of 155.44 is 193.5% above this benchmark. Historically, 361 Degrees International's own Days Sales Outstanding has ranged from 136.43 to 152.60 over the past decade. While the company's 10-year median is 147.22 vs. the industry median of 52.96, 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 Sales Outstanding for a Manufacturing - Apparel & Accessories company?
The median Days Sales Outstanding among Manufacturing - Apparel & Accessories companies is 52.96, based on 1,032 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 361 Degrees International's current Days Sales Outstanding of 155.44 is 193.5% 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 Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on 361 Degrees International and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Days Sales Outstanding is 52.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 361 Degrees International's current Days Sales Outstanding is 155.44, which is near median its own 10-year median of 147.22. 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 $0.78, compared to a current price of $0.61 — trading 21.8% below its estimated fair value. The current Days Sales Outstanding is 155.44, which is near median its 10-year median of 147.22 and 193.5% above the Manufacturing - Apparel & Accessories industry median of 52.96. 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 Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For 361 Degrees International (TSIOF), the current Days Sales Outstanding is 155.44 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 $0.61 is trading 21.8% below its estimated GF Value™ of $0.78. GuruFocus considers 361 Degrees International to be Modestly Undervalued.

Key valuation signals for TSIOF:

  • Days Sales Outstanding: 155.44 (near median its 10-year median of 147.22)
  • GF Value™: $0.78 vs. price of $0.61 (21.8% below fair value)
  • GF Score™: 64/100 with 1 warning sign
  • Industry Position: 193.5% above the Manufacturing - Apparel & Accessories median (#940 of 1032)

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

Get the complete analysis for TSIOF

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

$0.61
Price
$0.78
GF Value