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In calculating the Net Current Asset Value (NCAV), Benjamin Graham means a company's current assets (such as cash, marketable securities, and inventories) minus its total liabilities (including preferred stock, minority interest, and long-term debt).
361 Degrees International's net current asset value per share for the quarter that ended in Jun. 2026 was HK$5.25.
The historical rank and industry rank for 361 Degrees International's Net Current Asset Value or its related term are showing as below:
HKSE:01361'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.35 Med: 0.93 Max: 1.44
Current: 0.9
During the past 13 years, the highest Price-to-Net-Current-Asset-Value Ratio of 361 Degrees International was 1.44. The lowest was 0.35. And the median was 0.93.
HKSE:01361's Price-to-Net-Current-Asset-Value is ranked better than 85.94% of 640
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 3.07
vs HKSE:01361: 0.90
361 Degrees International (HKSE:01361) Net Current Asset Value Explanation
Benjamin Graham first discussed net current asset value (NCAV) in the 1934 edition of "Security Analysis", which he coauthored with David Dodd. In the book, (net) current asset value is defined as:" current assets alone, minus all liabilities and claims ahead of the issue."
The common definition of NCAV is: NCAV = current assets – [total liabilities + minority interest + preferred stock]
Net current assets exclude not only the intangible assets but also the fixed and miscellaneous assets. In addition, Graham believed that preferred stock belongs on the liability side of the balance sheet, not as part of capital and surplus. In "Security Analysis", preferred stock is dubbed "an imperfect creditorship position" that is best placed on the balance sheet alongside funded debt.
One research study, covering the years 1970 through 1983 showed that portfolios picked at the beginning of each year, and held for one year, returned 29.4 percent, on average, over the 13-year period, compared to 11.5 percent for the S&P 500 Index. Other studies of Grahams strategy produced similar results.
Benjamin Graham looked for companies whose market values were less than two-thirds of their Net-Net Working Capital. They are collected under our Net-Net screener.
361 Degrees International Net Current Asset Value Related Terms
361 Degrees International Net Current Asset Value Historical Data
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The historical data trend for 361 Degrees International's Net Current Asset Value 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 Net Current Asset Value Chart
HKSE:01361 vs NKE, DECK, ONON: Net Current Asset Value Comparison
For the Footwear & Accessories subindustry, 361 Degrees International's Price-to-Net-Current-Asset-Value, along with its competitors' market caps and Price-to-Net-Current-Asset-Value 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-Net-Current-Asset-Value vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, 361 Degrees International's Price-to-Net-Current-Asset-Value distribution charts can be found below:
* The bar in red indicates where 361 Degrees International's Price-to-Net-Current-Asset-Value falls into.
* 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.
What does a Net Current Asset Value of HK$5.25 mean?
361 Degrees International (HKSE:01361) has a Net Current Asset Value of HK$5.25 as of Jun. 2026. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on 361 Degrees International and its competitors. According to the industry distribution chart, 361 Degrees International ranks #90 out of 640 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 14.1%.
Is 361 Degrees International's Net Current Asset Value too high?
361 Degrees International's current Net Current Asset Value is HK$5.25. Based on the distribution chart, 361 Degrees International ranks #90 out of 640 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 97/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 361 Degrees International's Net Current Asset Value compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, 361 Degrees International ranks #90 out of 640 companies for Net Current Asset Value. This places 361 Degrees International in the top 14% of its industry — outperforming the majority of peers. The industry median Net Current Asset Value is 3.07. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Net Current Asset Value for a Manufacturing - Apparel & Accessories company?
The median Net Current Asset Value among Manufacturing - Apparel & Accessories companies is 3.07, based on 640 companies in the industry. Companies in the top quartile (top 25%) have a Net Current Asset Value significantly above this median, while those in the bottom quartile fall well below. However, Net Current Asset Value 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 Net Current Asset Value mean?
A high Net Current Asset Value can signal that a stock is expensive relative to its fundamentals. Ben Graham's net current asset value equals the per-share value of total current assets less total liabilities. View historical data on 361 Degrees International and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Net Current Asset Value is 3.07 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 361 Degrees International's current Net Current Asset Value is HK$5.25. 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 (HKSE:01361) is currently considered Modestly Undervalued. The stock's GF Value™ is HK$5.86, compared to a current price of HK$4.73 — trading 19.3% below its estimated fair value. The current Net Current Asset Value is HK$5.25. 361 Degrees International's overall GF Score™ is 97/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Net Current Asset Value calculated?
Net Current Asset Value is calculated from a company's financial statements. For 361 Degrees International (HKSE:01361), the current Net Current Asset Value is HK$5.25 as of Jun. 2026. 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 (HKSE:01361) Overvalued in 2026?
Based on GuruFocus' analysis, 361 Degrees International stock appears to be undervalued.
The current stock price of HK$4.73 is trading 19.3% below its estimated GF Value™ of HK$5.86.
GuruFocus considers 361 Degrees International to be Modestly Undervalued.
Key valuation signals for HKSE:01361:
Net Current Asset Value: HK$5.25
GF Value™: HK$5.86 vs. price of HK$4.73 (19.3% below fair value)
No single metric tells the full story. See the HKSE:01361 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
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).
97GF Score
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Net Current Asset Value is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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