Steel Partners Holdings L.P. (SPLP)

SPLP Balance Sheet

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

Fiscal Year	TTM	FY 2023	FY 2022	FY 2021	FY 2020	FY 2019
Period Ending	Sep 30, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019
Cash & Equivalents	388.12	577.93	234.45	325.36	135.79	137.95
Short-Term Investments	-	-	-	-	0.11	0.22
Cash & Short-Term Investments	388.12	577.93	234.45	325.36	135.89	138.17
Cash Growth	-30.96%	146.51%	-27.94%	139.42%	-1.65%	-58.92%
Accounts Receivable	1,024	935.4	724.87	536.89	399.15	502.47
Other Receivables	0.31	0.23	0.96	2.94	2.07	2.22
Receivables	1,024	935.63	725.83	539.83	401.22	504.69
Inventory	210.71	202.29	214.08	184.27	137.09	148.45
Prepaid Expenses	41.63	42.54	28.19	36.01	40.93	31.01
Other Current Assets	0.01	0.08	-	-	-	41.01
Total Current Assets	2,318	2,627	1,805	1,284	803.3	1,090
Property, Plant & Equipment	343.87	330.73	281.22	271.61	258.71	284.46
Long-Term Investments	79.77	42.66	313.26	268.01	293.92	275.84
Goodwill	136.48	139.36	116.34	141.5	144.34	143.11
Other Intangible Assets	101.56	114.18	94.78	119.83	138.58	158.59
Long-Term Accounts Receivable	236.6	386.07	423.25	511.44	2,183	196.15
Long-Term Deferred Tax Assets	81.4	-	-	-	66.55	90.91
Other Long-Term Assets	326.99	340.61	192.3	72.21	39.45	86.34
Total Assets	3,634	3,990	3,236	2,675	3,934	2,332
Accounts Payable	154.64	131.92	109.57	123.28	100.76	88.17
Accrued Expenses	98.39	120.22	102.6	86.13	72.65	103.8
Short-Term Debt	-	-	0.69	0.1	0.4	1.8
Current Portion of Long-Term Debt	0.07	0.07	0.07	1.07	10.36	53.72
Current Portion of Leases	15.23	19.86	9.84	9.95	9.56	9.48
Current Unearned Revenue	6.07	7.39	4.38	3.4	7.71	6.74
Other Current Liabilities	1,546	1,786	1,422	491.08	315.57	672.1
Total Current Liabilities	1,821	2,065	1,649	715.01	517	935.8
Long-Term Debt	277.24	361.29	373.5	753.38	2,561	465.05
Long-Term Leases	52.09	64.42	38.64	31.17	27.02	33.23
Long-Term Deferred Tax Liabilities	35.07	18.35	41.06	13.67	2.17	2.5
Other Long-Term Liabilities	322.22	429.64	247.11	410.56	105	245.34
Total Liabilities	2,550	2,985	2,434	2,006	3,395	1,865
Common Stock	1,598	1,409	1,261	1,059	926.55	853.03
Treasury Stock	-434.37	-329.3	-309.26	-264.28	-219.25	-198.78
Comprehensive Income & Other	-121.15	-121.22	-151.87	-131.8	-172.65	-191.42
Total Common Equity	1,043	958.63	800.22	663.34	534.66	462.83
Minority Interest	40.82	46.78	1.24	5.71	4.56	3.81
Shareholders' Equity	1,084	1,005	801.46	669.05	539.22	466.63
Total Liabilities & Equity	3,634	3,990	3,236	2,675	3,934	2,332
Total Debt	344.63	445.64	422.73	795.68	2,608	563.28
Net Cash (Debt)	43.5	132.29	-188.29	-470.32	-2,472	-425.11
Net Cash Growth	-68.98%	-	-	-	-	-
Net Cash Per Share	1.76	5.22	-7.01	-16.26	-48.10	-17.03
Filing Date Shares Outstanding	19.19	20.72	21.55	20.73	22.96	25.02
Total Common Shares Outstanding	19.18	21.3	21.61	21.02	22.92	25.02
Working Capital	497.36	562.22	156.09	569.09	286.3	154.07
Book Value Per Share	54.36	45.01	37.04	31.56	23.33	18.50
Tangible Book Value	795.34	695.62	579.62	395.49	245.23	154.61
Tangible Book Value Per Share	41.46	32.66	26.83	18.82	10.70	6.18
Land	-	22.81	22.72	20.2	15.89	16.25
Buildings	-	118.55	101.22	96.43	83.71	81.39
Machinery	-	481.92	453.45	441.47	427.73	403.03
Construction In Progress	-	21.1	21.72	17.05	9.86	16.45

Source: S&P Capital IQ. Standard template. Financial Sources.