TSIOF (361 Degrees International) Other Current Assets: $250 Mil (As of Dec. 2025)


TSIOF 361 Degrees International Ltd TSIOF
69 GF Score
Price $0.54
GF Value $0.83
Valuation Significantly Undervalued
! 1 Warning Sign
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What is 361 Degrees International Other Current Assets?

361 Degrees International TSIOF 69 Other Current Assets is $250 Mil as of Dec. 2025. 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.

361 Degrees International's other current assets for the quarter that ended in Dec. 2025 was $250 Mil.

361 Degrees International's quarterly other current assets increased from Dec. 2024 ($160 Mil) to Jun. 2025 ($200 Mil) and increased from Jun. 2025 ($200 Mil) to Dec. 2025 ($250Mil).

361 Degrees International's annual other current assets declined from Dec. 2023 ($163 Mil) to Dec. 2024 ($160 Mil) increased from Dec. 2024 ($160 Mil) to Dec. 2025 ($250 Mil).


361 Degrees International Other Current Assets Related Terms


361 Degrees International Other Current Assets Historical Data

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The historical data trend for 361 Degrees International's Other Current Assets 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 Other Current Assets Chart

361 Degrees International Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 183.99 161.77 163.10 160.42 249.51

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
Other Current Assets 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 163.10 149.41 160.42 199.57 249.51
TSIOF
69GF Score
361 Degrees International Ltd TSIOF
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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361 Degrees International Other Current Assets Calculation

Technically, the other current assets line may include any asset that will be used up within the next 12 months. However, other current assets never include assets that are listed elsewhere in the current assets section of the balance sheet. For this reason, other current assets are almost never:


Cash
Trade Receivables
Inventory

The assets grouped under other current assets are most commonly:


Prepaid Expenses
Tax Assets
Non-Trade Receivables
Other (too numerous to list)

Some companies can and do choose to report each of these items separately.

Other current assets may be made up largely of Prepaid Expenses - unless these are listed on a separate line of the balance sheet.

Prepaid expenses are exactly what they sound like. If a company pays a $30 million insurance premium on the last day of June that will provide coverage for the entire month of July, the company will record a $30 million prepaid expense to account for the insurance expense it will show in July that it already paid for in June.

Tax assets can be quite complex. It is not common for companies to have both tax assets and tax liabilities. It is important that investors take note of both items when considering future taxes.

Non-Trade receivables are rarely a large item. They include money owed to the company by non-customers. Non-trade receivables can be caused by related party transactions, the sale of a business unit, etc. The notes to the company's financial statements will often provide much more detail on this item if it is truly important.

There are a variety of other current assets like non-trade receivables which are simply too numerous to list. If a company is following correct reporting procedures, it should not lump items that are different from one another and yet individually important to the company together under the line Other Current Assets.

At most companies, other current assets are a small and unimportant part of the total balance sheet.

Frequently Asked Questions Learn more about Other Current Assets →
What does a Other Current Assets of $250 Mil mean?
361 Degrees International (TSIOF) has a Other Current Assets of $250 Mil as of Dec. 2025. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on 361 Degrees International.
Is 361 Degrees International's Other Current Assets too high?
361 Degrees International's current Other Current Assets is $250 Mil. 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 Other Current Assets compare to NKE and DECK?
361 Degrees International's Other Current Assets of $250 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 Other Current Assets for a Manufacturing - Apparel & Accessories company?
A good Other Current Assets depends on the Manufacturing - Apparel & Accessories industry context. However, Other Current Assets 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 Other Current Assets mean?
A high Other Current Assets can signal that a stock is expensive relative to its fundamentals. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on 361 Degrees International. 361 Degrees International's current Other Current Assets is $250 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 $0.83, compared to a current price of $0.54 — trading 34.6% below its estimated fair value. The current Other Current Assets is $250 Mil. 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 Other Current Assets calculated?
Other Current Assets is calculated from a company's financial statements. For 361 Degrees International (TSIOF), the current Other Current Assets is $250 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 34.6% below its estimated GF Value™ of $0.83. GuruFocus considers 361 Degrees International to be Significantly Undervalued.

Key valuation signals for TSIOF:

  • Other Current Assets: $250 Mil
  • GF Value™: $0.83 vs. price of $0.54 (34.6% below fair value)
  • GF Score™: 69/100 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).
69GF Score

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

$0.54
Price
$0.83
GF Value