361 Degrees InternationalTSIOF 69 Return-on-Tangible-Asset is 6.39% as of Dec. 2025, which is 32% above its 10-year median of 4.85. GuruFocus rates TSIOF with a GF Scoreâ„¢ of 69/100 and a GF Valueâ„¢ of $0.80 (Modestly Undervalued). The stock has 1 warning sign investors should review. Among 1,066 Manufacturing - Apparel & Accessories companies, 361 Degrees International ranks better than 88.18% on this metric.
Return-on-Tangible-Asset is calculated as Net Income divided by its average total tangible assets. Total tangible assets equals to Total Assets minus Intangible Assets. 361 Degrees International's annualizedNet Income for the quarter that ended in Dec. 2025 was $128 Mil. 361 Degrees International's average total tangible assets for the quarter that ended in Dec. 2025 was $2,004 Mil. Therefore, 361 Degrees International's annualized Return-on-Tangible-Asset for the quarter that ended in Dec. 2025 was 6.39%.
The historical rank and industry rank for 361 Degrees International's Return-on-Tangible-Asset or its related term are showing as below:
TSIOF'
s Return-on-Tangible-Asset Range Over the Past 10 Years
Min: 2.57 Med: 4.85 Max: 9.58
Current: 9.44
During the past 13 years, 361 Degrees International's highest Return-on-Tangible-Asset was 9.58%. The lowest was 2.57%. And the median was 4.85%.
TSIOF's Return-on-Tangible-Asset is ranked better than 88.18% of 1066
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 1.99
vs TSIOF: 9.44
361 Degrees International (OTCPK:TSIOF) Return-on-Tangible-Asset Explanation
Return-on-Tangible-Asset measures the rate of return on the average total tangible assets (total assets minus intangible assets). Tangible means physical in nature. Intangible Assets are assets that are not physical in nature, and typically "derive their value from legal or intellectual rights." Return-on-Tangible-Asset measures a firm's efficiency at generating profits from its tangible assets. It shows how well a company uses what it has to generate earnings. Return-on-Tangible-Assets can vary drastically across industries. Therefore, Return-on-Tangible-Asset should not be used to compare companies in different industries.
Be Aware
Like ROE and ROA, Return-on-Tangible-Asset is calculated with only 12 months data. Fluctuations in the companyÂ’s earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective. Return-on-Tangible-Asset can be affected by events such as stock buyback or issuance, and by a companyÂ’s tax rate and its interest payment. Return-on-Tangible-Asset may not reflect the true earning power of the assets. A more accurate measurement is ROC % (ROC).
Many analysts argue the higher return the better. Buffett states that really high Return-on-Tangible-Asset may indicate vulnerability in the durability of the competitive advantage.
361 Degrees International Return-on-Tangible-Asset Related Terms
361 Degrees International Return-on-Tangible-Asset Historical Data
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The historical data trend for 361 Degrees International's Return-on-Tangible-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 Return-on-Tangible-Asset Chart
TSIOF vs NKE, DECK, ONON: Return-on-Tangible-Asset Comparison
For the Footwear & Accessories subindustry, 361 Degrees International's Return-on-Tangible-Asset, along with its competitors' market caps and Return-on-Tangible-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 Return-on-Tangible-Asset vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, 361 Degrees International's Return-on-Tangible-Asset distribution charts can be found below:
* The bar in red indicates where 361 Degrees International's Return-on-Tangible-Asset 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.
In the calculation of annual Return-on-Tangible-Asset, the net income of the last fiscal year and the average total tangible assets over the fiscal year are used. In calculating the quarterly data,
the Net Income data used here is two times the semi-annual (Dec. 2025) net income data.
What does a Return-on-Tangible-Asset of 6.39% mean?
361 Degrees International (TSIOF) has a Return-on-Tangible-Asset of 6.39% as of Dec. 2025. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on 361 Degrees International and its competitors. This is 32% above median its historical median of 4.85. Over the past decade, 361 Degrees International's Return-on-Tangible-Asset has ranged from 2.57 to 9.58. According to the industry distribution chart, 361 Degrees International ranks #126 out of 1066 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 11.8%.
Is 361 Degrees International's Return-on-Tangible-Asset too high?
361 Degrees International's current Return-on-Tangible-Asset of 6.39% is 32% above median its 10-year median of 4.85. Over the past 10 years, this metric has ranged from a low of 2.57 to a high of 9.58. The Manufacturing - Apparel & Accessories industry median Return-on-Tangible-Asset is 1.99. 361 Degrees International's value of 6.39% is 221.1% above this industry median. Based on the distribution chart, 361 Degrees International ranks #126 out of 1066 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 Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 361 Degrees International's Return-on-Tangible-Asset compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, 361 Degrees International ranks #126 out of 1066 companies for Return-on-Tangible-Asset. This places 361 Degrees International in the top 12% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Asset is 1.99. 361 Degrees International's value of 6.39% is 221.1% above this benchmark. Historically, 361 Degrees International's own Return-on-Tangible-Asset has ranged from 2.57 to 9.58 over the past decade. While the company's 10-year median is 4.85 vs. the industry median of 1.99, 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 Return-on-Tangible-Asset for a Manufacturing - Apparel & Accessories company?
The median Return-on-Tangible-Asset among Manufacturing - Apparel & Accessories companies is 1.99, based on 1,066 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Asset significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Asset should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 361 Degrees International's current Return-on-Tangible-Asset of 6.39% is 221.1% 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 Return-on-Tangible-Asset mean?
A high Return-on-Tangible-Asset can signal that a stock is expensive relative to its fundamentals. Return on tangible assets is the ratio of current-period net income to average two-period tangible assets. View historical data on 361 Degrees International and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Return-on-Tangible-Asset is 1.99 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 361 Degrees International's current Return-on-Tangible-Asset is 6.39%, which is 32% above median its own 10-year median of 4.85. 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 Return-on-Tangible-Asset is 6.39%, which is 32% above median its 10-year median of 4.85 and 221.1% above the Manufacturing - Apparel & Accessories industry median of 1.99. 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 Return-on-Tangible-Asset calculated?
Return-on-Tangible-Asset is calculated from a company's financial statements. For 361 Degrees International (TSIOF), the current Return-on-Tangible-Asset is 6.39% 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:
Return-on-Tangible-Asset: 6.39% (32% above median its 10-year median of 4.85)
GF Value™: $0.80 vs. price of $0.54 (32.1% below fair value)
Industry Position: 221.1% above the Manufacturing - Apparel & Accessories median (#126 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 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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