Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
Steel Partners Holdings LP (OTCPK:SPLP) Cash Flow from Operations Explanation
For companies reported in indirect method, cash flow from operations contains six items:
1. Net Income From Continuing Operations:
Net Income From Continuing Operations indicates the net income that a firm brings in from ongoing business activities. These activities are expected to continue into the next reporting period. It excludes extraordinary items, income from the cumulative effects of accounting changes, non-recurring items, income from tax loss carry forward, and preferred dividends.
Steel Partners Holdings LP's net income from continuing operations for the
three
months ended in Sep. 2025 was $71 Mil.
2. Depreciation, Depletion and Amortization:
Depreciation is a present expense that accounts for the past cost of an asset that is now providing benefits.
Depletion and amortization are synonyms for depreciation.
Generally:
The term depreciation is used when discussing man made tangible assets
The term depletion is used when discussing natural tangible assets
The term amortization is used when discussing intangible assets
Steel Partners Holdings LP's depreciation, depletion and amortization for the
three
months ended in Sep. 2025 was $15 Mil.
3. Change In Working Capital:
Working Capital is a measure of a company's short term liquidity or its ability to cover short term liabilities. It is defined as the difference between a company's current assets and current liabilities. Changes in Working Capital is reported in the cash flow statement since it is one of the major ways in which net income can differ from operating cash flow.
Steel Partners Holdings LP's change in working capital for the
three
months ended in Sep. 2025 was $-164 Mil. It means Steel Partners Holdings LP's working capital
declined by $164 Mil
from Jun. 2025 to Sep. 2025 .
4. Deferred Tax:
It is the cash flow generated from deferred tax.
Steel Partners Holdings LP's cash flow from deferred tax for the
three
months ended in Sep. 2025 was $21 Mil.
Steel Partners Holdings LP's cash from discontinued operating Activities for the
three
months ended in Sep. 2025 was $0 Mil.
6. Asset Impairment Charge:
It is the charge against earnings resulting from the aggregate write down of all assets from their carrying value to their fair value.
Steel Partners Holdings LP's asset impairment charge for the
three
months ended in Sep. 2025 was $0 Mil.
7. Stock Based Compensation:
It is a way corporations use stock options to reward employees. It provides executives and employees the opportunity to share in the growth of the company and, if structured properly, can align their interests with the interests of the company's shareholders and investors, without burning the company's cash on hand.
Steel Partners Holdings LP's stock based compensation for the
three
months ended in Sep. 2025 was $0 Mil.
8. Cash Flow from Others:
These are cash differences caused by the change of inventory, accounts payable, accounts receivable etc. For instance, if a company pays its suppliers slower, its cash position will build up faster. If a company receives payments from its customers slower, its account receivables will rise, and its cash position will grow more slowly (or even shrink).
Steel Partners Holdings LP's cash flow from others for the
three
months ended in Sep. 2025 was $-18 Mil.
Steel Partners Holdings LP Cash Flow from Operations Related Terms
Steel Partners Holdings LP Cash Flow from Operations Historical Data
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Steel Partners Holdings LP Cash Flow from Operations Chart
Steel Partners Holdings LP Cash Flow from Operations Calculation
Cash flow from operations refers to the cash brought in through a company's normal business operations. It is the cash flow before any investment or financing activities. It is the cash version of net income.
Steel Partners Holdings LP's Cash Flow from Operations for the fiscal year that ended in Dec. 2024 is calculated as:
Cash Flow from Operations for the trailing twelve months (TTM) ended in Sep. 2025 adds up the quarterly data reported by the company within the most recent 12 months, which was $145 Mil.
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
What does a Cash Flow from Operations of $145 Mil mean?
Steel Partners Holdings LP (SPLP) has a Cash Flow from Operations of $145 Mil as of Sep. 2025. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Steel Partners Holdings LP and its competitors.
Is Steel Partners Holdings LP's Cash Flow from Operations too high?
Steel Partners Holdings LP's current Cash Flow from Operations is $145 Mil. Overall, Steel Partners Holdings LP has a GF Score™ of 66/100, reflecting its overall financial health beyond just this single metric.
How does Steel Partners Holdings LP's Cash Flow from Operations compare to MATW and DLX?
Steel Partners Holdings LP's Cash Flow from Operations of $145 Mil can be compared against companies in the Conglomerates industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Cash Flow from Operations for a Conglomerates company?
A good Cash Flow from Operations depends on the Conglomerates industry context. However, Cash Flow from Operations should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Cash Flow from Operations mean?
A high Cash Flow from Operations can signal that a stock is expensive relative to its fundamentals. Cash Flow from Operations is the amount of cash earned or paid from standard business operations. View historical data for Steel Partners Holdings LP and its competitors. Steel Partners Holdings LP's current Cash Flow from Operations is $145 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Steel Partners Holdings LP stock overvalued right now?
Steel Partners Holdings LP (SPLP) has a current Cash Flow from Operations of $145 Mil. The stock's GF Value™ is $51.26, compared to a current price of $50.00 — trading 2.5% below its estimated fair value. The current Cash Flow from Operations is $145 Mil. Steel Partners Holdings LP's overall GF Score™ is 66/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cash Flow from Operations calculated?
Cash Flow from Operations is calculated from a company's financial statements. For Steel Partners Holdings LP (SPLP), the current Cash Flow from Operations is $145 Mil as of Sep. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Steel Partners Holdings LP (SPLP) Overvalued in 2026?
Based on GuruFocus' analysis, Steel Partners Holdings LP stock appears to be undervalued.
The current stock price of $50.00 is trading 2.5% below its estimated GF Value™ of $51.26.
Key valuation signals for SPLP:
Cash Flow from Operations: $145 Mil
GF Value™: $51.26 vs. price of $50.00 (2.5% below fair value)
No single metric tells the full story. See the SPLP stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Steel Partners Holdings LP operates in industrial products, energy, defense, supply chain management and logistics, banking, and youth sports industries. Its segments include the Diversified Industrial segment comprised of manufacturers of engineered niche industrial products, joining materials, tubing, building materials, performance materials etc; the Energy segment provides drilling and production services to the oil and gas industry and owns a youth sports business; the Financial Services segment consists of the operations of WebBank, a Utah chartered industrial bank, which engages in full range of banking activities; The Supply Chain segment consists of end-to-end world-wide supply; and Corporate and Other consists of equity method and other investments, and cash and cash equivalents.
66GF Score
Get the complete analysis for SPLP
Cash Flow from Operations is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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