Steel Partners Holdings LP (SPLPPA) Financial Statements (2026 and earlier)

Company Profile

Business Address 590 MADISON AVENUE, 32ND FLOOR
NEW YORK, NY 10022
State of Incorp. DE
Fiscal Year End December 31
Industry (SIC) 339 - Miscellaneous Primary Metal Products (benchmarking)
More info Complete Financial Analysis Financial Benchmarking

Balance Sheet (Statement of Financial Position) ($ in thousands)

12/31/2024
Q4
9/30/2024
Q3
6/30/2024
Q2
3/31/2024
Q1
12/31/2023
Q4
9/30/2023
Q3
6/30/2023
Q2
ASSETS
Current Assets
Cash, cash equivalents, and short-term investments388,124428,792446,668577,928562,149353,157
Cash and cash equivalent388,124428,792446,668577,928562,149353,157
Receivables775,756682,738693,217711,405664,781682,264
Inventory, net of allowances, customer advances and progress billings210,714205,410204,823202,294214,846224,102
Inventory210,714205,410204,823202,294214,846224,102
Other undisclosed current assets943,351974,842968,5241,135,7291,056,0831,045,401
Total current assets:2,317,9452,291,7822,313,2322,627,3562,497,8592,304,924
Noncurrent Assets
Finance lease, right-of-use asset, after accumulated amortization      
Operating lease, right-of-use asset64,98368,36672,50776,74673,91675,531
Property, plant, and equipment, after accumulated depreciation, depletion, and amortization278,882251,596253,330253,980249,269246,503
Long-term investments and receivables314,932395,636406,785427,297514,532702,571
Long-term investments78,32972,83858,21141,22539,373239,842
Accounts and financing receivable, after allowance for credit loss236,603322,798348,574386,072475,159462,729
Intangible asset, including goodwill, after accumulated amortization247,513254,417258,618263,015266,975271,374
Goodwill145,958148,797148,791148,838148,629148,027
Intangible asset, excluding goodwill, after accumulated amortization101,555105,620109,827114,177118,346123,347
Deferred income tax assets81,39780,458    
Other noncurrent assets328,423332,461336,487342,046348,678165,980
Other undisclosed noncurrent assets      
Total noncurrent assets:1,316,1301,382,9341,327,7271,363,0841,453,3701,461,959
TOTAL ASSETS:3,634,0753,674,7163,640,9593,990,4403,951,2293,766,883
LIABILITIES AND EQUITY
Liabilities
Current Liabilities
Accounts payable and accrued liabilities253,511249,351241,069249,865269,865272,014
Accounts payable154,643151,667142,886131,922131,886135,932
Accrued liabilities98,86897,68498,183117,943137,979136,082
Deferred revenue6,0737,0177,2437,3886,2187,056
Debt6767712,153262350
Other liabilities91,58995,49097,672 95,43590,012
Other undisclosed current liabilities1,469,3411,468,8911,518,8931,805,7261,716,0361,605,966
Total current liabilities:1,820,5811,820,8161,864,9482,065,1322,087,8161,975,398
Noncurrent Liabilities
Long-term debt and lease obligation120,10478,62192,738193,935186,922184,788
Long-term debt, excluding current maturities120,10478,62192,738191,304186,922184,788
Finance lease, liability   2,631  
Liabilities, other than long-term debt348,869339,511336,018343,424343,978360,291
Deferred income tax liabilities35,07326,31418,99418,3535,97315,956
Liability, pension and other postretirement and postemployment benefits43,19842,52344,35346,19583,69490,053
Financial instruments subject to mandatory redemption, settlement terms, share value, amount155,065154,401153,743154,925154,250153,576
Other liabilities63,43961,24160,62162,16139,87638,970
Operating lease, liability52,09455,03258,30761,79060,18561,736
Other undisclosed noncurrent liabilities260,848322,036346,045382,541397,541330,524
Total noncurrent liabilities:729,821740,168774,801919,900928,441875,603
Total liabilities:2,550,4022,560,9842,639,7492,985,0323,016,2572,851,001
Equity
Equity, attributable to parent(121,147)(122,937)(122,333)(121,223)(152,911)(150,956)
Accumulated other comprehensive loss(121,147)(122,937)(122,333)(121,223)(152,911)(150,956)
Other undisclosed equity1,204,8201,236,6691,123,5431,126,6311,087,8831,066,838
Total equity:1,083,6731,113,7321,001,2101,005,408934,972915,882
TOTAL LIABILITIES AND EQUITY:3,634,0753,674,7163,640,9593,990,4403,951,2293,766,883

Income Statement (P&L) ($ in thousands)

12/31/2024
Q4
9/30/2024
Q3
6/30/2024
Q2
3/31/2024
Q1
12/31/2023
Q4
9/30/2023
Q3
6/30/2023
Q2
Revenues520,423533,159476,346466,907492,254500,925
Cost of revenue(329,486)(327,505)(298,119)(298,057)(342,625)(316,110)
Cost of product and service sold(295,577)(303,196)(274,156)(269,040)(283,285)(289,399)
Provision for loan, lease, and other losses    47,979(36,969)(3,204)
Gross profit:190,937205,654178,227168,850149,629184,815
Operating expenses(137,840)(139,699)(135,292)(129,186)(124,934)(136,693)
Other operating income (expense), net(123)1,7978152,3098013,829
Operating income:52,97467,75243,75041,97325,49651,951
Interest and debt expense   (1,394)(2,466)(4,115)(5,833)
Other undisclosed income (loss) from continuing operations before equity method investments, income taxes123(1,797)3,3131578,6652,004
Income from continuing operations before equity method investments, income taxes:53,09765,95545,66939,66430,04648,122
Income (loss) from equity method investments  (7)3,066(3,140)(4,837)
Other undisclosed income (loss) from continuing operations before income taxes1,9931,6871,394(7,056)4,1155,833
Income from continuing operations before income taxes:55,09067,64247,05635,67431,02149,118
Income tax expense (benefit)(16,224)58,991(10,861)(33)98115,330
Other undisclosed income (loss) from continuing operations(1,993)(1,687)(1,394)7,056(4,115)(5,833)
Net income:36,873124,94634,80142,69727,88758,615
Other undisclosed net income (loss) attributable to parent(457)(8,608)(570)(1,436)(2,315)535
Net income available to common stockholders, basic:36,416116,33834,23141,26125,57259,150
Dilutive securities, effect on basic earnings per share3,0443,0373,1013,0833,0833,076
Net income available to common stockholders, diluted:39,460119,37537,33244,34428,65562,226

Comprehensive Income ($ in thousands)

12/31/2024
Q4
9/30/2024
Q3
6/30/2024
Q2
3/31/2024
Q1
12/31/2023
Q4
9/30/2023
Q3
6/30/2023
Q2
Net income:36,873124,94634,80142,69727,88758,615
Other comprehensive income (loss)1,790(604)(1,110)31,688(1,955)(175)
Comprehensive income:38,663124,34233,69174,38525,93258,440
Comprehensive income (loss), net of tax, attributable to noncontrolling interest(457)(8,608)(570)(1,436)(2,315)535
Comprehensive income, net of tax, attributable to parent:38,206115,73433,12172,94923,61758,975

Statements Sources

The financial statements are based on the Company's filings with the U.S. Securities and Exchange Commission (SEC) through the Electronic Data Gathering, Analysis, and Retrieval system (EDGAR). The information is derived from the 10-K and 10-Q reports submitted to the SEC in XBRL (eXtensible Business Reporting Language) format and presented according to the US GAAP Taxonomy. Please review the original filings for a more detailed information.

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