TSIOF (361 Degrees International) Graham Number: $1.18 (As of Dec. 2025) — 123% Above Median


TSIOF 361 Degrees International Ltd TSIOF
64 GF Score
Price $0.54
GF Value $0.80
Valuation Modestly Undervalued
! 1 Warning Sign
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What is 361 Degrees International Graham Number?

361 Degrees International TSIOF 64 Graham Number is $1.18 as of Dec. 2025, which is 123% above its 10-year median of 0.53. GuruFocus rates TSIOF with a GF Score™ of 64/100 and a GF Value™ of $0.80 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 708 Manufacturing - Apparel & Accessories companies, 361 Degrees International ranks better than 85.03% on this metric.

Graham Number is a figure that measures a stock's fundamental value by taking into account the company's earnings per share and book value per share. The Graham number is the upper bound of the price range that a defensive investor should pay for the stock. According to the theory, any stock price below the Graham number is considered undervalued, and thus worth investing in.

As of today (2026-07-05), the stock price of 361 Degrees International is $0.5431. 361 Degrees International's graham number for the quarter that ended in Dec. 2025 was $1.18. Therefore, 361 Degrees International's Price to Graham Number ratio for today is 0.46.

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

TSIOF' s Price-to-Graham-Number Range Over the Past 10 Years
Min: 0.25   Med: 0.53   Max: 0.76
Current: 0.46

During the past 13 years, the highest Price to Graham Number ratio of 361 Degrees International was 0.76. The lowest was 0.25. And the median was 0.53.

TSIOF's Price-to-Graham-Number is ranked better than
85.03% of 708 companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.02 vs TSIOF: 0.46

Graham Number is a combination of asset valuation and earnings power valuation. It is a very conservative way of valuing a stock.


361 Degrees International  (OTCPK:TSIOF) Graham Number Explanation

Ben Graham actually did not publish a formula like this. But he wrote in The Intelligent Investor (1948 version) regarding to the criteria for purchases:

Current price should not be more than 15 times average earnings of the past three years.

Current price should not be more than 1.5 times the book value last reported. However, a multiplier of earnings below 15 could justify a correspondingly higher multiplier of assets. As a rule of thumb we suggest that the product of the multiplier times the ratio of price to book value should not exceed 22.5. (This figure corresponds to 15 times earnings and 1.5 times book value. It would admit an issue selling at only 9 times earnings and 2.5 times asset value, etc.)

Unlike valuation methods such as DCF or Discounted Earnings, the Graham number does not take growth into the valuation. Unlike the valuation methods based on book value alone, it takes into account the earnings power. Therefore, the Graham Number is a combination of asset valuation and earnings power valuation.

In general, the Graham number is a very conservative way of valuing a stock. It cannot be applied to companies with negative book values.

361 Degrees International's Price to Graham number Ratio for today is calculated as

Price to Graham number=Share Price (Today)/Graham number (Q: Dec. 2025 )
=0.5431/1.18
=0.46

* 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.


Be Aware

Please keep these in mind:

1. Graham Number does not take growth into account. Therefore it underestimates the values of the companies that have good earnings growth. We feel that if the earnings per share grows more than 10% a year, Graham Number underestimates the value.
2. Graham Number punishes the companies that have temporarily low earnings. Therefore, an average of earnings makes more sense in the calculation of Graham Number.
3. Graham Numbers underestimates companies that are light with book.


361 Degrees International Graham Number Related Terms


361 Degrees International Graham Number Historical Data

* Premium members only.

The historical data trend for 361 Degrees International's Graham Number 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 Graham Number Chart

361 Degrees International Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Graham Number
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.75 0.80 0.95 1.04 1.18

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
Graham Number 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 0.96 1.00 1.04 1.12 1.18

TSIOF vs NKE, DECK, ONON: Graham Number Comparison

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

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

* The bar in red indicates where 361 Degrees International's Price-to-Graham-Number falls into.


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

Graham Number is a concept based on Ben Graham's conservative valuation of companies.

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

Graham Number
=sqrt of (22.5* Tangible Book per Share *EPS without NRI)
=sqrt of (22.5*0.69*0.09)
=1.18

361 Degrees International's Graham Number for the quarter that ended in Dec. 2025 is calculated as

Graham Number
=sqrt of (22.5*Tangible Book per Share*EPS without NRI (TTM))
=sqrt of (22.5*0.69*0.089)
=1.18

* 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 Graham Number →
What does a Graham Number of $1.18 mean?
361 Degrees International (TSIOF) has a Graham Number of $1.18 as of Dec. 2025. The Graham Number values a company based on its per-share earnings and book value. View historical data on 361 Degrees International and its competitors. This is 123% above median its historical median of 0.53. Over the past decade, 361 Degrees International's Graham Number has ranged from 0.25 to 0.76. According to the industry distribution chart, 361 Degrees International ranks #106 out of 708 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 15%.
Is 361 Degrees International's Graham Number too high?
361 Degrees International's current Graham Number of $1.18 is 123% above median its 10-year median of 0.53. Over the past 10 years, this metric has ranged from a low of 0.25 to a high of 0.76. The Manufacturing - Apparel & Accessories industry median Graham Number is 1.02. 361 Degrees International's value of $1.18 is 15.7% above this industry median. Based on the distribution chart, 361 Degrees International ranks #106 out of 708 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 64/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 361 Degrees International's Graham Number compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, 361 Degrees International ranks #106 out of 708 companies for Graham Number. This places 361 Degrees International in the top 15% of its industry — outperforming the majority of peers. The industry median Graham Number is 1.02. 361 Degrees International's value of $1.18 is 15.7% above this benchmark. Historically, 361 Degrees International's own Graham Number has ranged from 0.25 to 0.76 over the past decade. While the company's 10-year median is 0.53 vs. the industry median of 1.02, 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 Graham Number for a Manufacturing - Apparel & Accessories company?
The median Graham Number among Manufacturing - Apparel & Accessories companies is 1.02, based on 708 companies in the industry. Companies in the top quartile (top 25%) have a Graham Number significantly above this median, while those in the bottom quartile fall well below. However, Graham Number should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 361 Degrees International's current Graham Number of $1.18 is 15.7% 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 Graham Number mean?
A high Graham Number can signal that a stock is expensive relative to its fundamentals. The Graham Number values a company based on its per-share earnings and book value. View historical data on 361 Degrees International and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Graham Number is 1.02 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 361 Degrees International's current Graham Number is $1.18, which is 123% above median its own 10-year median of 0.53. 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 $0.80, compared to a current price of $0.54 — trading 32.1% below its estimated fair value. The current Graham Number is $1.18, which is 123% above median its 10-year median of 0.53 and 15.7% above the Manufacturing - Apparel & Accessories industry median of 1.02. 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 Graham Number calculated?
Graham Number is calculated from a company's financial statements. For 361 Degrees International (TSIOF), the current Graham Number is $1.18 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 32.1% below its estimated GF Value™ of $0.80. GuruFocus considers 361 Degrees International to be Modestly Undervalued.

Key valuation signals for TSIOF:

  • Graham Number: $1.18 (123% above median its 10-year median of 0.53)
  • GF Value™: $0.80 vs. price of $0.54 (32.1% below fair value)
  • GF Score™: 64/100 with 1 warning sign
  • Industry Position: 15.7% above the Manufacturing - Apparel & Accessories median (#106 of 708)

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

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

$0.54
Price
$0.80
GF Value