TSIOF (361 Degrees International) Equity-to-Asset: 0.70 (As of Dec. 2025) — 17% Above Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

TSIOF 361 Degrees International Ltd TSIOF
64 GF Score
Price $0.54
GF Value $0.73
Valuation Modestly Undervalued
! 1 Warning Sign
View Full Analysis

What is 361 Degrees International Equity-to-Asset?

361 Degrees International TSIOF 64 Equity-to-Asset is 0.70 as of Dec. 2025, which is 17% above its 10-year median of 0.60. GuruFocus rates TSIOF with a GF Score™ of 64/100 and a GF Value™ of $0.73 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 1,066 Manufacturing - Apparel & Accessories companies, 361 Degrees International ranks better than 73.08% on this metric.

Equity to Asset ratio is calculated as total stockholders equity divided by total asset. 361 Degrees International's Total Stockholders Equity for the quarter that ended in Dec. 2025 was $1,431 Mil. 361 Degrees International's Total Assets for the quarter that ended in Dec. 2025 was $2,046 Mil. Therefore, 361 Degrees International's Equity to Asset Ratio for the quarter that ended in Dec. 2025 was 0.70.

The historical rank and industry rank for 361 Degrees International's Equity-to-Asset or its related term are showing as below:

TSIOF' s Equity-to-Asset Range Over the Past 10 Years
Min: 0.48   Med: 0.6   Max: 0.7
Current: 0.7

During the past 13 years, the highest Equity to Asset Ratio of 361 Degrees International was 0.70. The lowest was 0.48. And the median was 0.60.

TSIOF's Equity-to-Asset is ranked better than
73.08% of 1066 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 0.55 vs TSIOF: 0.70

361 Degrees International  (OTCPK:TSIOF) Equity-to-Asset Explanation

Equity to Asset ratio can vary greatly across different industries, as they have different capital structure. A company with smaller Equity to Asset ratio (more leveraged) may have higher ROE % because of the leverage.

For banks, the required minimum Equity to Asset ratio by regulation is 5%. Some stronger banks may have Equity to Asset Ratio of more than 10%.


361 Degrees International Equity-to-Asset Related Terms


361 Degrees International Equity-to-Asset Historical Data

* Premium members only.

The historical data trend for 361 Degrees International's Equity-to-Asset 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 Equity-to-Asset Chart

361 Degrees International Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Equity-to-Asset
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.63 0.64 0.70 0.70 0.70

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
Equity-to-Asset 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 0.70 0.70 0.70 0.71 0.70

TSIOF vs NKE, DECK, ONON: Equity-to-Asset Comparison

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

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

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


TSIOF
64GF Score
361 Degrees International Ltd TSIOF
Equity-to-Asset is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

361 Degrees International Equity-to-Asset Calculation

Equity to Asset ratio measures the ratios of the portion of the asset owned by shareholders out of the total asset. It indicates the leverage of the company, and the amount of debt the company uses in its operation.

Equity to Asset ratio is calculated by dividing total stockholders equity by total asset.

361 Degrees International's Equity to Asset Ratio for the fiscal year that ended in Dec. 2025 is calculated as

Equity to Asset (A: Dec. 2025 )=Total Stockholders Equity/Total Assets
=1430.898/2046.136
=0.70

361 Degrees International's Equity to Asset Ratio for the quarter that ended in Dec. 2025 is calculated as

Equity to Asset (Q: Dec. 2025 )=Total Stockholders Equity/Total Assets
=1430.898/2046.136
=0.70

* 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 Equity-to-Asset →
What does a Equity-to-Asset of 0.70 mean?
361 Degrees International (TSIOF) has a Equity-to-Asset of 0.70 as of Dec. 2025. Equity-to-asset ratio equals total company equity divided by total assets. It measures financial leverage. View historical data on 361 Degrees International and its competitors. This is 17% above median its historical median of 0.60. Over the past decade, 361 Degrees International's Equity-to-Asset has ranged from 0.48 to 0.70. According to the industry distribution chart, 361 Degrees International ranks #287 out of 1066 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 26.9%.
Is 361 Degrees International's Equity-to-Asset too high?
361 Degrees International's current Equity-to-Asset of 0.70 is 17% above median its 10-year median of 0.60. Over the past 10 years, this metric has ranged from a low of 0.48 to a high of 0.70. The Manufacturing - Apparel & Accessories industry median Equity-to-Asset is 0.55. 361 Degrees International's value of 0.70 is 27.3% above this industry median. Based on the distribution chart, 361 Degrees International ranks #287 out of 1066 companies in the Manufacturing - Apparel & Accessories industry, which is above the industry midpoint. 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 Equity-to-Asset compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, 361 Degrees International ranks #287 out of 1066 companies for Equity-to-Asset. This puts 361 Degrees International in the upper half of its industry. The industry median Equity-to-Asset is 0.55. 361 Degrees International's value of 0.70 is 27.3% above this benchmark. Historically, 361 Degrees International's own Equity-to-Asset has ranged from 0.48 to 0.70 over the past decade. While the company's 10-year median is 0.60 vs. the industry median of 0.55, 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 Equity-to-Asset for a Manufacturing - Apparel & Accessories company?
The median Equity-to-Asset among Manufacturing - Apparel & Accessories companies is 0.55, based on 1,066 companies in the industry. Companies in the top quartile (top 25%) have a Equity-to-Asset significantly above this median, while those in the bottom quartile fall well below. However, Equity-to-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 361 Degrees International's current Equity-to-Asset of 0.70 is 27.3% 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 Equity-to-Asset mean?
A high Equity-to-Asset can signal that a stock is expensive relative to its fundamentals. Equity-to-asset ratio equals total company equity divided by total assets. It measures financial leverage. View historical data on 361 Degrees International and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Equity-to-Asset is 0.55 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 361 Degrees International's current Equity-to-Asset is 0.70, which is 17% above median its own 10-year median of 0.60. 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 $0.73, compared to a current price of $0.54 — trading 25.6% below its estimated fair value. The current Equity-to-Asset is 0.70, which is 17% above median its 10-year median of 0.60 and 27.3% above the Manufacturing - Apparel & Accessories industry median of 0.55. 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 Equity-to-Asset calculated?
Equity-to-Asset is calculated from a company's financial statements. For 361 Degrees International (TSIOF), the current Equity-to-Asset is 0.70 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 25.6% below its estimated GF Value™ of $0.73. GuruFocus considers 361 Degrees International to be Modestly Undervalued.

Key valuation signals for TSIOF:

  • Equity-to-Asset: 0.70 (17% above median its 10-year median of 0.60)
  • GF Value™: $0.73 vs. price of $0.54 (25.6% below fair value)
  • GF Score™: 64/100 with 1 warning sign
  • Industry Position: 27.3% above the Manufacturing - Apparel & Accessories median (#287 of 1066)

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

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

$0.54
Price
$0.73
GF Value