Steel Partners Holdings L.P. (SPLP)

SPLP 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	Jun 30, 2025	Dec 31, 2024	Dec 31, 2023	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020
Cash & Equivalents	346.45	404.44	577.93	234.45	325.36	135.79
Short-Term Investments	-	-	-	-	-	0.11
Cash & Short-Term Investments	346.45	404.44	577.93	234.45	325.36	135.89
Cash Growth	-19.20%	-30.02%	146.51%	-27.94%	139.42%	-1.65%
Accounts Receivable	1,174	1,059	935.4	724.87	536.89	399.15
Other Receivables	2.5	0.59	0.23	0.96	2.94	2.07
Receivables	1,176	1,059	935.63	725.83	539.83	401.22
Inventory	203.09	195.62	202.29	214.08	184.27	137.09
Prepaid Expenses	47.92	44.54	42.54	28.19	36.01	40.93
Other Current Assets	0	0.11	0.08	-	-	-
Total Current Assets	2,434	2,444	2,627	1,805	1,284	803.3
Property, Plant & Equipment	348.98	342.07	330.73	281.22	271.61	258.71
Long-Term Investments	187.14	85.88	42.66	313.26	268.01	293.92
Goodwill	136.58	136.2	139.36	116.34	141.5	144.34
Other Intangible Assets	89.6	97.28	114.18	94.78	119.83	138.58
Long-Term Accounts Receivable	193.44	231.26	386.07	423.25	511.44	2,183
Long-Term Deferred Tax Assets	50.32	80.27	0.58	-	-	66.55
Other Long-Term Assets	196.67	154.15	340.03	192.3	72.21	39.45
Total Assets	3,646	3,580	3,990	3,236	2,675	3,934
Accounts Payable	154.08	131.77	131.92	109.57	123.28	100.76
Accrued Expenses	112.37	100.73	107.19	102.6	86.13	72.65
Short-Term Debt	143.18	-	-	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	5.85	6.01	7.39	4.38	3.4	7.71
Other Current Liabilities	1,535	1,561	1,799	1,422	491.08	315.57
Total Current Liabilities	1,951	1,818	2,065	1,649	715.01	517
Long-Term Debt	65.98	276.83	361.29	373.5	753.38	2,561
Long-Term Leases	66.05	55.92	64.42	38.64	31.17	27.02
Long-Term Deferred Tax Liabilities	2.79	10.05	18.35	41.06	13.67	2.17
Other Long-Term Liabilities	293.76	229.23	429.64	247.11	410.56	105
Total Liabilities	2,396	2,407	2,985	2,434	2,006	3,395
Common Stock	1,516	1,674	1,409	1,261	1,059	926.55
Treasury Stock	-169.75	-438.71	-329.3	-309.26	-264.28	-219.25
Comprehensive Income & Other	-96.87	-102.38	-121.22	-151.87	-131.8	-172.65
Total Common Equity	1,250	1,132	958.63	800.22	663.34	534.66
Minority Interest	0.39	41.01	46.78	1.24	5.71	4.56
Shareholders' Equity	1,250	1,173	1,005	801.46	669.05	539.22
Total Liabilities & Equity	3,646	3,580	3,990	3,236	2,675	3,934
Total Debt	275.27	351.64	445.64	422.73	795.68	2,608
Net Cash (Debt)	71.18	52.81	132.29	-188.29	-470.32	-2,472
Net Cash Growth	-40.62%	-60.08%	-	-	-	-
Net Cash Per Share	3.07	2.20	5.22	-7.01	-16.26	-48.10
Filing Date Shares Outstanding	19.1	19.07	20.72	21.55	20.73	22.96
Total Common Shares Outstanding	19.1	19.08	21.3	21.61	21.02	22.92
Working Capital	483.24	625.32	562.22	156.09	569.09	286.3
Book Value Per Share	65.43	59.36	45.01	37.04	31.56	23.33
Tangible Book Value	1,014	889.46	695.62	579.62	395.49	245.23
Tangible Book Value Per Share	53.09	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.