361 Degrees InternationalTSIOF 71 ROE % is 9.05% as of Dec. 2025, which is 4% above its 10-year median of 8.71. GuruFocus rates TSIOF with a GF Score™ of 71/100 and a GF Value™ of $0.81 (Significantly Undervalued). The stock has 1 warning sign investors should review. Among 1,025 Manufacturing - Apparel & Accessories companies, 361 Degrees International ranks better than 81.27% on this metric.
361 Degrees International (OTCPK:TSIOF) ROE % Explanation
ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.
The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:
Note:
The net income data used here is two times the semi-annual (Dec. 2025) net income data. The Revenue data used here is two times the semi-annual (Dec. 2025) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.
* 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.
Be Aware
Net Income is used.
Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % 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 ROE %s can be extremely high.
* 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.
For the Footwear & Accessories subindustry, 361 Degrees International's ROE %, along with its competitors' market caps and ROE % 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 ROE % vs Manufacturing - Apparel & Accessories Industry
For the Manufacturing - Apparel & Accessories industry and Consumer Cyclical sector, 361 Degrees International's ROE % distribution charts can be found below:
* The bar in red indicates where 361 Degrees International's ROE % 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 ROE %, the net income of the last fiscal year and the average total shareholder 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.
ROE % is displayed in the 30-year financial page.
361 Degrees International (TSIOF) has a ROE % of 9.05% as of Dec. 2025. Return on equity is the ratio of current-period net income to average two-period total 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 ROE % has ranged from 5.18 to 13.68. According to the industry distribution chart, 361 Degrees International ranks #192 out of 1025 companies in the Manufacturing - Apparel & Accessories industry, placing it in the top 18.7%.
Is 361 Degrees International's ROE % too high?
361 Degrees International's current ROE % of 9.05% 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 13.68. The Manufacturing - Apparel & Accessories industry median ROE % is 4.13. 361 Degrees International's value of 9.05% is 119.1% above this industry median. Based on the distribution chart, 361 Degrees International ranks #192 out of 1025 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 71/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does 361 Degrees International's ROE % compare to NKE and DECK?
According to the Manufacturing - Apparel & Accessories industry distribution chart, 361 Degrees International ranks #192 out of 1025 companies for ROE %. This places 361 Degrees International in the top 19% of its industry — outperforming the majority of peers. The industry median ROE % is 4.13. 361 Degrees International's value of 9.05% is 119.1% above this benchmark. Historically, 361 Degrees International's own ROE % has ranged from 5.18 to 13.68 over the past decade. While the company's 10-year median is 8.71 vs. the industry median of 4.13, 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 ROE % for a Manufacturing - Apparel & Accessories company?
The median ROE % among Manufacturing - Apparel & Accessories companies is 4.13, based on 1,025 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. 361 Degrees International's current ROE % of 9.05% is 119.1% 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on 361 Degrees International and its competitors. For the Manufacturing - Apparel & Accessories industry, the median ROE % is 4.13 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. 361 Degrees International's current ROE % is 9.05%, 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 $0.81, compared to a current price of $0.54 — trading 33% below its estimated fair value. The current ROE % is 9.05%, which is near median its 10-year median of 8.71 and 119.1% above the Manufacturing - Apparel & Accessories industry median of 4.13. 361 Degrees International's overall GF Score™ is 71/100 with 1 warning sign to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROE % calculated?
ROE % is calculated from a company's financial statements. For 361 Degrees International (TSIOF), the current ROE % is 9.05% 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 33% below its estimated GF Value™ of $0.81.
GuruFocus considers 361 Degrees International to be Significantly Undervalued.
Key valuation signals for TSIOF:
ROE %: 9.05% (near median its 10-year median of 8.71)
GF Value™: $0.81 vs. price of $0.54 (33% below fair value)
Industry Position: 119.1% above the Manufacturing - Apparel & Accessories median (#192 of 1025)
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).
71GF Score
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