Steel Partners Holdings L.P. (SPLP)

Steel Partners Holdings Balance Sheet

Financials in millions USD. Fiscal year is January - December.

Fiscal Year	TTM	FY 2024	FY 2023	FY 2022	FY 2021	FY 2020
Period Ending	Sep 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	460.47	404.44	577.93	234.45	325.36	135.79
Short-Term Investments	-	-	-	-	-	0.11
Cash & Short-Term Investments	460.47	404.44	577.93	234.45	325.36	135.89
Cash Growth	18.64%	-30.02%	146.51%	-27.94%	139.42%	-1.65%
Accounts Receivable	1,249	1,059	935.4	724.87	536.89	399.15
Other Receivables	4.29	0.59	0.23	0.96	2.94	2.07
Receivables	1,254	1,059	935.63	725.83	539.83	401.22
Inventory	205.12	195.62	202.29	214.08	184.27	137.09
Prepaid Expenses	36.33	44.54	42.54	28.19	36.01	40.93
Other Current Assets	0.01	0.11	0.08	-	-	-
Total Current Assets	2,805	2,444	2,627	1,805	1,284	803.3
Property, Plant & Equipment	344.07	342.07	330.73	281.22	271.61	258.71
Long-Term Investments	189.56	85.88	42.66	313.26	268.01	293.92
Goodwill	136.53	136.2	139.36	116.34	141.5	144.34
Other Intangible Assets	85.79	97.28	114.18	94.78	119.83	138.58
Long-Term Accounts Receivable	162.81	231.26	386.07	423.25	511.44	2,183
Long-Term Deferred Tax Assets	29.07	80.27	0.58	-	-	66.55
Other Long-Term Assets	94.23	154.15	340.03	192.3	72.21	39.45
Total Assets	3,857	3,580	3,990	3,236	2,675	3,934
Accounts Payable	152.08	131.77	131.92	109.57	123.28	100.76
Accrued Expenses	122.75	100.73	107.19	102.6	86.13	72.65
Short-Term Debt	102.02	-	-	0.69	0.1	0.4
Current Portion of Long-Term Debt	0.07	0.07	0.07	0.07	1.07	10.36
Current Portion of Leases	-	18.82	19.86	9.84	9.95	9.56
Current Unearned Revenue	6.13	6.01	7.39	4.38	3.4	7.71
Other Current Liabilities	1,706	1,561	1,799	1,422	491.08	315.57
Total Current Liabilities	2,089	1,818	2,065	1,649	715.01	517
Long-Term Debt	57.01	276.83	361.29	373.5	753.38	2,561
Long-Term Leases	62.25	55.92	64.42	38.64	31.17	27.02
Pension & Post-Retirement Benefits	15.51	16.45	46.2	84.95	82.38	183.46
Long-Term Deferred Tax Liabilities	2.79	10.05	18.35	41.06	13.67	2.17
Other Long-Term Liabilities	308.65	229.23	429.64	247.11	410.56	105
Total Liabilities	2,535	2,407	2,985	2,434	2,006	3,395
Common Stock	1,588	1,674	1,409	1,261	1,059	926.55
Treasury Stock	-170.24	-438.71	-329.3	-309.26	-264.28	-219.25
Comprehensive Income & Other	-96.52	-102.38	-121.22	-151.87	-131.8	-172.65
Total Common Equity	1,321	1,132	958.63	800.22	663.34	534.66
Minority Interest	0.41	41.01	46.78	1.24	5.71	4.56
Shareholders' Equity	1,322	1,173	1,005	801.46	669.05	539.22
Total Liabilities & Equity	3,857	3,580	3,990	3,236	2,675	3,934
Total Debt	221.35	351.64	445.64	422.73	795.68	2,608
Net Cash (Debt)	239.12	52.81	132.29	-188.29	-470.32	-2,472
Net Cash Growth	307.18%	-60.08%	-	-	-	-
Net Cash Per Share	10.61	2.20	5.22	-7.01	-16.26	-48.10
Filing Date Shares Outstanding	19.08	19.07	20.72	21.55	20.73	22.96
Total Common Shares Outstanding	19.08	19.08	21.3	21.61	21.02	22.92
Working Capital	716.35	625.32	562.22	156.09	569.09	286.3
Book Value Per Share	69.23	59.36	45.01	37.04	31.56	23.33
Tangible Book Value	1,089	889.46	695.62	579.62	395.49	245.23
Tangible Book Value Per Share	57.09	46.62	32.66	26.83	18.82	10.70
Land	-	22.34	22.81	22.72	20.2	15.89
Buildings	-	127.89	118.55	101.22	96.43	83.71
Machinery	-	528.98	481.92	453.45	441.47	427.73
Construction In Progress	-	17.91	21.1	21.72	17.05	9.86

Source: S&P Global Market Intelligence. Standard template. Financial Sources.