361 Degrees InternationalTSIOF 69 Return-on-Tangible-Equity is 9.07% as of Dec. 2025, which is 4% above its 10-year median of 8.71. GuruFocus rates TSIOF with a GF Scoreâ„¢ of 69/100 and a GF Valueâ„¢ of $0.83 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,016 Manufacturing - Apparel & Accessories companies, 361 Degrees International ranks better than 78.44% on this metric.
Return-on-Tangible-Equity is calculated as Net Income divided by its average total shareholder tangible equity. Total shareholder tangible equity equals to Total Stockholders Equity minus Intangible Assets. 361 Degrees International's annualized net income for the quarter that ended in Dec. 2025 was $128 Mil. 361 Degrees International's average shareholder tangible equity for the quarter that ended in Dec. 2025 was $1,413 Mil. Therefore, 361 Degrees International's annualized Return-on-Tangible-Equity for the quarter that ended in Dec. 2025 was 9.07%.
The historical rank and industry rank for 361 Degrees International's Return-on-Tangible-Equity or its related term are showing as below:
TSIOF'
s Return-on-Tangible-Equity Range Over the Past 10 Years
Min: 5.18 Med: 8.71 Max: 13.7
Current: 13.43
During the past 13 years, 361 Degrees International's highest Return-on-Tangible-Equity was 13.70%. The lowest was 5.18%. And the median was 8.71%.
TSIOF's Return-on-Tangible-Equity is ranked better than 78.44% of 1016
companies
in the Manufacturing - Apparel & Accessories industry
Industry Median: 4.47
vs TSIOF: 13.43
361 Degrees International (OTCPK:TSIOF) Return-on-Tangible-Equity Explanation
Return-on-Tangible-Equity measures the rate of return on the ownership interest (shareholder's tangible equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' tangible equity (shareholders equity minus intangibles). Return-on-Tangible-Equity shows how well a company uses investment funds to generate earnings growth. Return-on-Tangible-Equitys between 15% and 20% are considered desirable.
Be Aware
Net Income is used.
Because a company can increase its Return-on-Tangible-Equity by having more financial leverage, it is important to watch the leverage ratio when investing in high Return-on-Tangible-Equity companies. Like Return-on-Tangible-Asset, Return-on-Tangible-Equity is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.
Asset light businesses require very few assets to generate very high earnings. Their Return-on-Tangible-Equitys can be extremely high.
361 Degrees International Return-on-Tangible-Equity Related Terms
361 Degrees International Return-on-Tangible-Equity Historical Data
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The historical data trend for 361 Degrees International's Return-on-Tangible-Equity 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-Equity Chart
TSIOF vs NKE, DECK, ONON: Return-on-Tangible-Equity Comparison
For the Footwear & Accessories subindustry, 361 Degrees International's Return-on-Tangible-Equity, along with its competitors' market caps and Return-on-Tangible-Equity 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-Equity vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, 361 Degrees International's Return-on-Tangible-Equity distribution charts can be found below:
* The bar in red indicates where 361 Degrees International's Return-on-Tangible-Equity 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-Equity, the net income of the last fiscal year and the average total shareholder tangible equity 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.
Return-on-Tangible-Equity is displayed in the 10-year financial page.
What does a Return-on-Tangible-Equity of 9.07% mean?
361 Degrees International (TSIOF) has a Return-on-Tangible-Equity of 9.07% as of Dec. 2025. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on 361 Degrees International and its competitors. This is near median its historical median of 8.71. Over the past decade, 361 Degrees International's Return-on-Tangible-Equity has ranged from 5.18 to 13.70. According to the industry distribution chart, 361 Degrees International ranks #219 out of 1016 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 21.6%.
Is 361 Degrees International's Return-on-Tangible-Equity too high?
361 Degrees International's current Return-on-Tangible-Equity of 9.07% is near median its 10-year median of 8.71. Over the past 10 years, this metric has ranged from a low of 5.18 to a high of 13.70. The Manufacturing - Apparel & Accessories industry median Return-on-Tangible-Equity is 4.47. 361 Degrees International's value of 9.07% is 102.9% above this industry median. Based on the distribution chart, 361 Degrees International ranks #219 out of 1016 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 Return-on-Tangible-Equity compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, 361 Degrees International ranks #219 out of 1016 companies for Return-on-Tangible-Equity. This places 361 Degrees International in the top 22% of its industry — outperforming the majority of peers. The industry median Return-on-Tangible-Equity is 4.47. 361 Degrees International's value of 9.07% is 102.9% above this benchmark. Historically, 361 Degrees International's own Return-on-Tangible-Equity has ranged from 5.18 to 13.70 over the past decade. While the company's 10-year median is 8.71 vs. the industry median of 4.47, 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-Equity for a Manufacturing - Apparel & Accessories company?
The median Return-on-Tangible-Equity among Manufacturing - Apparel & Accessories companies is 4.47, based on 1,016 companies in the industry. Companies in the top quartile (top 25%) have a Return-on-Tangible-Equity significantly above this median, while those in the bottom quartile fall well below. However, Return-on-Tangible-Equity 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-Equity of 9.07% is 102.9% 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-Equity mean?
A high Return-on-Tangible-Equity can signal that a stock is expensive relative to its fundamentals. Return on tangible equity is the ratio of current-period net income to average two-period tangible equity. View historical data on 361 Degrees International and its competitors. For the Manufacturing - Apparel & Accessories industry, the median Return-on-Tangible-Equity is 4.47 — 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-Equity is 9.07%, which is near median its own 10-year median of 8.71. 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 Return-on-Tangible-Equity is 9.07%, which is near median its 10-year median of 8.71 and 102.9% above the Manufacturing - Apparel & Accessories industry median of 4.47. 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-Equity calculated?
Return-on-Tangible-Equity is calculated from a company's financial statements. For 361 Degrees International (TSIOF), the current Return-on-Tangible-Equity is 9.07% 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:
Return-on-Tangible-Equity: 9.07% (near median its 10-year median of 8.71)
GF Value™: $0.83 vs. price of $0.54 (34.6% below fair value)
Industry Position: 102.9% above the Manufacturing - Apparel & Accessories median (#219 of 1016)
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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