361 Degrees InternationalTSIOF 69 Net Current Asset Value is $0.58 as of Dec. 2025, which is 40% below its 10-year median of 0.97. GuruFocus rates TSIOF with a GF Score™ of 69/100 and a GF Value™ of $0.83 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 629 Manufacturing - Apparel & Accessories companies, 361 Degrees International ranks better than 86.17% on this metric.
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 Dec. 2025 was $0.58.
The historical rank and industry rank for 361 Degrees International's Net Current Asset Value or its related term are showing as below:
TSIOF'
s Price-to-Net-Current-Asset-Value Range Over the Past 10 Years
Min: 0.35 Med: 0.97 Max: 1.44
Current: 0.89
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 0.97.
TSIOF's Price-to-Net-Current-Asset-Value is ranked better than 86.17% of 629
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 3.03
vs TSIOF: 0.89
361 Degrees International (OTCPK:TSIOF) 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
TSIOF 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 $0.58 mean?
361 Degrees International (TSIOF) has a Net Current Asset Value of $0.58 as of Dec. 2025. 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. This is 40% below median its historical median of 0.97. Over the past decade, 361 Degrees International's Net Current Asset Value has ranged from 0.35 to 1.44. According to the industry distribution chart, 361 Degrees International ranks #87 out of 629 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 13.8%.
Is 361 Degrees International's Net Current Asset Value too high?
361 Degrees International's current Net Current Asset Value of $0.58 is 40% below median its 10-year median of 0.97. Over the past 10 years, this metric has ranged from a low of 0.35 to a high of 1.44. The Manufacturing - Apparel & Accessories industry median Net Current Asset Value is 3.03. 361 Degrees International's value of $0.58 is 80.9% below this industry median. Based on the distribution chart, 361 Degrees International ranks #87 out of 629 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 69/100 and is considered Significantly 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 #87 out of 629 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 3.03. 361 Degrees International's value of $0.58 is 80.9% below this benchmark. Historically, 361 Degrees International's own Net Current Asset Value has ranged from 0.35 to 1.44 over the past decade. While the company's 10-year median is 0.97 vs. the industry median of 3.03, 361 Degrees International has consistently been below 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 Net Current Asset Value for a Manufacturing - Apparel & Accessories company?
The median Net Current Asset Value among Manufacturing - Apparel & Accessories companies is 3.03, based on 629 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. 361 Degrees International's current Net Current Asset Value of $0.58 is 80.9% below 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 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 3.03 — 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 $0.58, which is 40% below median its own 10-year median of 0.97. 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 $0.83, compared to a current price of $0.54 — trading 34.6% below its estimated fair value. The current Net Current Asset Value is $0.58, which is 40% below median its 10-year median of 0.97 and 80.9% below the Manufacturing - Apparel & Accessories industry median of 3.03. 361 Degrees International's overall GF Score™ is 69/100 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 (TSIOF), the current Net Current Asset Value is $0.58 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 34.6% below its estimated GF Value™ of $0.83.
GuruFocus considers 361 Degrees International to be Significantly Undervalued.
Key valuation signals for TSIOF:
Net Current Asset Value: $0.58 (40% below median its 10-year median of 0.97)
GF Value™: $0.83 vs. price of $0.54 (34.6% below fair value)
Industry Position: 80.9% below the Manufacturing - Apparel & Accessories median (#87 of 629)
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 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).
69GF Score
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