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361 Degrees International Ltd. (TSIOF)
OTHER OTC:TSIOF
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TSIOF
361 Degrees International
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361 Degrees International (TSIOF) Ratios

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361 Degrees International Ratios

TSIOF's free cash flow for Q2 2026 was ¥0.42. For the 2026 fiscal year, TSIOF's free cash flow was decreased by ¥ and operating cash flow was ¥0.18. See a summary of the company’s cash flow.
Ratios
TTM
Dec 25Dec 24Dec 23Dec 22
Liquidity Ratios
Current Ratio
 3.75 3.34 3.59 3.76 3.88
Quick Ratio
 3.23 2.81 2.96 3.32 3.48
Cash Ratio
 1.38 1.07 1.27 1.16 1.33
Solvency Ratio
 0.40 0.37 0.34 0.31 0.27
Operating Cash Flow Ratio
 0.24 0.21 0.02 0.13 0.13
Short-Term Operating Cash Flow Coverage
 1.91 2.66 1.49 8.50 1.98
Net Current Asset Value
¥ 10.31B¥ 8.97B¥ 8.47B¥ 8.28B¥ 8.27B
Leverage Ratios
Debt-to-Assets Ratio
 0.03 0.02 0.02 0.02 0.02
Debt-to-Equity Ratio
 0.04 0.03 0.03 0.03 0.04
Debt-to-Capital Ratio
 0.04 0.03 0.03 0.03 0.04
Long-Term Debt-to-Capital Ratio
 0.00 0.00 0.02 0.03 0.01
Financial Leverage Ratio
 1.38 1.43 1.43 1.44 1.57
Debt Service Coverage Ratio
 2.96 4.69 21.32 16.66 4.44
Interest Coverage Ratio
 211.82 168.19 117.13 68.63 114.16
Debt to Market Cap
 0.06 0.03 0.03 0.05 0.05
Interest Debt Per Share
 0.23 0.15 0.13 0.15 0.15
Net Debt to EBITDA
 -2.56 -2.03 -2.41 -2.26 -3.12
Profitability Margins
Gross Profit Margin
41.68%41.53%41.53%41.10%40.52%
EBIT Margin
14.69%15.75%15.65%16.43%15.43%
EBITDA Margin
15.97%16.80%16.41%17.32%16.42%
Operating Profit Margin
14.77%15.85%15.65%16.43%15.43%
Pretax Profit Margin
15.68%15.76%15.51%16.19%15.30%
Net Profit Margin
11.85%11.74%11.40%11.41%10.73%
Continuous Operations Profit Margin
12.05%12.00%11.84%12.35%11.73%
Net Income Per EBT
75.54%74.51%73.50%70.52%70.17%
EBT Per EBIT
106.18%99.41%99.15%98.54%99.12%
Return on Assets (ROA)
8.74%9.08%8.56%7.36%6.01%
Return on Equity (ROE)
12.73%12.98%12.25%10.59%9.41%
Return on Capital Employed (ROCE)
14.34%16.70%15.68%13.87%11.27%
Return on Invested Capital (ROIC)
10.60%12.36%11.91%10.53%8.47%
Return on Tangible Assets
8.76%9.10%8.56%8.37%7.14%
Earnings Yield
17.27%11.63%13.95%15.50%12.29%
Efficiency Ratios
Receivables Turnover
 2.07 2.27 2.23 2.16 2.30
Payables Turnover
 6.47 4.99 4.42 3.31 2.76
Inventory Turnover
 3.43 3.15 2.79 3.67 3.50
Fixed Asset Turnover
 10.61 9.77 9.50 9.72 7.96
Asset Turnover
 0.74 0.77 0.75 0.64 0.56
Working Capital Turnover Ratio
 1.19 1.26 1.17 1.00 0.88
Cash Conversion Cycle
 226.40 203.47 212.21 158.29 130.33
Days of Sales Outstanding
 176.47 160.87 164.02 169.25 158.56
Days of Inventory Outstanding
 106.36 115.75 130.69 99.35 104.25
Days of Payables Outstanding
 56.43 73.15 82.51 110.31 132.48
Operating Cycle
 282.82 276.61 294.71 268.60 262.81
Cash Flow Ratios
Operating Cash Flow Per Share
 0.43 0.38 0.03 0.20 0.18
Free Cash Flow Per Share
 0.31 0.25 -0.10 0.17 0.17
CapEx Per Share
 0.12 0.13 0.13 0.03 0.01
Free Cash Flow to Operating Cash Flow
 0.72 0.65 -2.85 0.84 0.92
Dividend Paid and CapEx Coverage Ratio
 1.06 0.94 0.08 2.20 12.29
Capital Expenditure Coverage Ratio
 3.55 2.86 0.26 6.37 12.29
Operating Cash Flow Coverage Ratio
 1.88 2.57 0.26 1.38 1.30
Operating Cash Flow to Sales Ratio
 0.08 0.07 <0.01 0.05 0.05
Free Cash Flow Yield
7.90%4.59%-2.42%5.54%5.75%
Valuation Ratios
Price-to-Earnings (P/E) Ratio
 5.75 8.64 7.17 6.45 8.14
Price-to-Sales (P/S) Ratio
 0.71 1.01 0.82 0.74 0.87
Price-to-Book (P/B) Ratio
 0.70 1.12 0.88 0.68 0.77
Price-to-Free Cash Flow (P/FCF) Ratio
 12.68 21.78 -41.41 18.04 17.40
Price-to-Operating Cash Flow Ratio
 8.76 14.16 117.95 15.21 15.98
Price-to-Earnings Growth (PEG) Ratio
 0.42 0.69 0.33 0.23 0.34
Price-to-Fair Value
 0.70 1.12 0.88 0.68 0.77
Enterprise Value Multiple
 1.91 3.98 2.57 1.99 2.20
Enterprise Value
 3.50B 7.46B 4.24B 2.90B 2.51B
EV to EBITDA
 1.90 3.98 2.57 1.99 2.20
EV to Sales
 0.30 0.67 0.42 0.34 0.36
EV to Free Cash Flow
 5.40 14.43 -21.34 8.43 7.19
EV to Operating Cash Flow
 3.88 9.39 60.80 7.11 6.60
Tangible Book Value Per Share
 5.66 5.09 4.75 3.94 3.60
Shareholders’ Equity Per Share
 5.44 4.88 4.53 4.39 3.84
Tax and Other Ratios
Effective Tax Rate
 0.23 0.24 0.24 0.24 0.23
Revenue Per Share
 5.52 5.39 4.87 4.07 3.37
Net Income Per Share
 0.65 0.63 0.56 0.46 0.36
Tax Burden
 0.76 0.75 0.73 0.71 0.70
Interest Burden
 1.07 1.00 0.99 0.99 0.99
Research & Development to Revenue
 0.03 0.03 0.04 0.00 0.04
SG&A to Revenue
 0.26 0.28 0.29 0.07 0.08
Stock-Based Compensation to Revenue
 0.00 0.00 0.00 0.00 <0.01
Income Quality
 0.67 0.61 0.04 0.30 0.36
Currency in CNY