TSIOF (361 Degrees International) EBIT: $248 Mil (TTM As of Dec. 2025)


TSIOF 361 Degrees International Ltd TSIOF
71 GF Score
Price $0.54
GF Value $0.81
Valuation Significantly Undervalued
! 1 Warning Sign
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What is 361 Degrees International EBIT?

361 Degrees International TSIOF 71 EBIT is $248 Mil as of Dec. 2025. 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.

361 Degrees International's earnings before interest and taxes (EBIT) for the six months ended in Dec. 2025 was $89 Mil. Its earnings before interest and taxes (EBIT) for the trailing twelve months (TTM) ended in Dec. 2025 was $248 Mil.

EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition. 361 Degrees International's annualized ROC % for the quarter that ended in Dec. 2025 was 13.01%. 361 Degrees International's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 21.42%.

EBIT is also linked to Joel Greenblatt's definition of earnings yield. 361 Degrees International's Earnings Yield (Joel Greenblatt) % for the quarter that ended in Dec. 2025 was 37.33%.


361 Degrees International  (OTCPK:TSIOF) EBIT Explanation

1. EBIT or Operating Income is linked to Return on Capital for both regular definition and Joel Greenblatt's definition.

361 Degrees International's annualized ROC % for the quarter that ended in Dec. 2025 is calculated as:

ROC % (Q: Dec. 2025 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Jun. 2025 ) + Invested Capital (Q: Dec. 2025 ))/ count )
=164.62 * ( 1 - 25.59% )/( (884.839 + 998.255)/ 2 )
=122.493742/941.547
=13.01 %

where

Invested Capital(Q: Jun. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=1967.716 - 441.854 - ( 641.023 - max(0, 473.067 - 1781.657+641.023))
=884.839

Invested Capital(Q: Dec. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=2046.136 - 466.633 - ( 581.248 - max(0, 544.675 - 1821.227+581.248))
=998.255

Note: The Operating Income data used here is two times the semi-annual (Dec. 2025) data.

2. Joel Greenblatt's definition of Return on Capital:

361 Degrees International's annualized ROC (Joel Greenblatt) % for the quarter that ended in Dec. 2025 is calculated as:

ROC (Joel Greenblatt) %(Q: Dec. 2025 )
=EBIT/Average of (Net fixed Assets + Net Working Capital)
=EBIT/Average of (Property, Plant and Equipment+Net Working Capital)
     Q: Jun. 2025  Q: Dec. 2025
=EBIT/( ( (Property, Plant and Equipment + Net Working Capital) + (Property, Plant and Equipment + Net Working Capital) )/ count )
=178.858/( ( (146.018 + max(654.514, 0)) + (161.906 + max(707.659, 0)) )/ 2 )
=178.858/( ( 800.532 + 869.565 )/ 2 )
=178.858/835.0485
=21.42 %

where Working Capital is:

Working Capital(Q: Jun. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(649.672 + 262.868 + 199.572) - (441.854 + 0 + 15.744)
=654.514

Working Capital(Q: Dec. 2025 )
=(Accounts Receivable + Total Inventories + Other Current Assets) - (Accounts Payable & Accrued Expense + Defer. Rev. + Other Current Liabilities)
=(666.263 + 293.307 + 249.509) - (466.633 + 0 + 34.787)
=707.659

When net working capital is negative, 0 is used.

Note: The EBIT data used here is two times the semi-annual (Dec. 2025) EBIT data.

3. It is also linked to Joel Greenblatt's definition of Earnings Yield:

361 Degrees International's Earnings Yield (Joel Greenblatt) % for today is calculated as:

Earnings Yield (Joel Greenblatt) %=EBIT (TTM)/Enterprise Value (Q: Dec. 2025 )
=247.812/663.806
=37.33 %

* 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 EBIT Related Terms


361 Degrees International EBIT Historical Data

* Premium members only.

The historical data trend for 361 Degrees International's EBIT 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 EBIT Chart

361 Degrees International Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
EBIT
Get a 7-Day Free Trial Premium Member Only Premium Member Only 165.61 154.07 193.77 216.50 250.90

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
EBIT 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 54.73 146.17 70.84 158.38 89.43

TSIOF vs NKE, DECK, ONON: EBIT Comparison

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

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

* The bar in red indicates where 361 Degrees International's EV-to-EBIT falls into.


TSIOF
71GF Score
361 Degrees International Ltd TSIOF
EBIT is just one metric. See GF Score™, valuation, warning signs, and more.
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361 Degrees International EBIT Calculation

EBIT, sometimes also called Earnings Before Interest and Taxes, is a measure of a firm's profit that includes all expenses except interest and income tax expenses. It is the difference between operating revenues and operating expenses. When a firm does not have non-operating income, then Operating Income is sometimes used as a synonym for EBIT and operating profit.

EBIT 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 $248 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 EBIT →
What does a EBIT of $248 Mil mean?
361 Degrees International (TSIOF) has a EBIT of $248 Mil as of Dec. 2025. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on 361 Degrees International.
Is 361 Degrees International's EBIT too high?
361 Degrees International's current EBIT is $248 Mil. 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 EBIT compare to NKE and DECK?
361 Degrees International's EBIT of $248 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 EBIT for a Manufacturing - Apparel & Accessories company?
A good EBIT depends on the Manufacturing - Apparel & Accessories industry context. However, EBIT 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 EBIT mean?
A high EBIT can signal that a stock is expensive relative to its fundamentals. Earnings before interest and taxes is the difference between operating revenue and operating expenses. View historical data on 361 Degrees International. 361 Degrees International's current EBIT is $248 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 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 EBIT is $248 Mil. 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 EBIT calculated?
EBIT is calculated from a company's financial statements. For 361 Degrees International (TSIOF), the current EBIT is $248 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 33% below its estimated GF Value™ of $0.81. GuruFocus considers 361 Degrees International to be Significantly Undervalued.

Key valuation signals for TSIOF:

  • EBIT: $248 Mil
  • GF Value™: $0.81 vs. price of $0.54 (33% below fair value)
  • GF Score™: 71/100 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).
71GF Score

Get the complete analysis for TSIOF

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

$0.54
Price
$0.81
GF Value