SPLP (Steel Partners Holdings LP) Days Sales Outstanding: 39.87 (As of Sep. 2025) — Near Median

Author: Vera Yuan Vera Yuan
Vera Yuan
Vera Yuan
Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Reviewed by: Charlie Tian Charlie Tian
Charlie Tian
Charlie Tian
Founder & CEO of GuruFocus
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

SPLP Steel Partners Holdings LP SPLP
66 GF Score
Price $50.00
GF Value $51.26
! 5 Warning Signs
View Full Analysis

What is Steel Partners Holdings LP Days Sales Outstanding?

Steel Partners Holdings LP SPLP -0.20% 66 Days Sales Outstanding is 39.87 as of Sep. 2025, which is 8% below its 10-year median of 43.16. GuruFocus rates SPLP with a GF Score™ of 66/100 and a GF Value™ of $51.26. The stock has 5 warning signs investors should review.

Steel Partners Holdings LP's average Accounts Receivable for the three months ended in Sep. 2025 was $237 Mil. Steel Partners Holdings LP's Revenue for the three months ended in Sep. 2025 was $544 Mil. Hence, Steel Partners Holdings LP's Days Sales Outstanding for the three months ended in Sep. 2025 was 39.87.

The historical rank and industry rank for Steel Partners Holdings LP's Days Sales Outstanding or its related term are showing as below:

SPLP' s Days Sales Outstanding Range Over the Past 10 Years
Min: 38.13   Med: 43.16   Max: 47.58
Current: 41.12

During the past 13 years, Steel Partners Holdings LP's highest Days Sales Outstanding was 47.58. The lowest was 38.13. And the median was 43.16.

SPLP's Days Sales Outstanding is not ranked
in the Conglomerates industry.
Industry Median: 57.87 vs SPLP: 41.12

Steel Partners Holdings LP's Days Sales Outstanding declined from Sep. 2024 (42.30) to Sep. 2025 (39.87).


Steel Partners Holdings LP  (OTCPK:SPLP) Days Sales Outstanding Explanation

For retailers, when we compare Days Sales Outstanding, it is important to compare the same period in the previous years.


Steel Partners Holdings LP Days Sales Outstanding Related Terms


Steel Partners Holdings LP Days Sales Outstanding Historical Data

* Premium members only.

The historical data trend for Steel Partners Holdings LP's Days Sales Outstanding can be seen below:

* 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 Days Sales Outstanding Chart

Steel Partners Holdings LP Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Days Sales Outstanding
Get a 7-Day Free Trial Premium Member Only Premium Member Only 46.50 42.86 40.67 38.34 40.00

Steel Partners Holdings LP Quarterly Data
Dec20 Mar21 Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25
Days Sales Outstanding Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 42.30 42.93 42.34 38.99 39.87

SPLP vs MATW, DLX, FIP: Days Sales Outstanding Comparison

For the Conglomerates subindustry, Steel Partners Holdings LP's Days Sales Outstanding, along with its competitors' market caps and Days Sales Outstanding data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Steel Partners Holdings LP Days Sales Outstanding vs Conglomerates Industry

For the Conglomerates industry and Industrials sector, Steel Partners Holdings LP's Days Sales Outstanding distribution charts can be found below:

* The bar in red indicates where Steel Partners Holdings LP's Days Sales Outstanding falls into.


SPLP
66GF Score
Steel Partners Holdings LP SPLP
Days Sales Outstanding is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Steel Partners Holdings LP Days Sales Outstanding Calculation

Days Sales Outstanding measures the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's Accounts Receivable are being managed.

Accounts Receivable can be measured by Days Sales Outstanding.

Steel Partners Holdings LP's Days Sales Outstanding for the fiscal year that ended in Dec. 2024 is calculated as

Days Sales Outstanding (A: Dec. 2024 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Dec. 2023 ) + Accounts Receivable (A: Dec. 2024 )) / count ) / Revenue (A: Dec. 2024 )*Days in Period
=( (216.429 + 227.996) / 2 ) / 2027.848*365
=222.2125 / 2027.848*365
=40.00

Steel Partners Holdings LP's Days Sales Outstanding for the quarter that ended in Sep. 2025 is calculated as:

Days Sales Outstanding (Q: Sep. 2025 )
=Average Accounts Receivable /Revenue*Days in Period
=( (Accounts Receivable (A: Jun. 2025 ) + Accounts Receivable (A: Sep. 2025 )) / count ) / Revenue (A: Sep. 2025 )*Days in Period
=( (236.425 + 238.549) / 2 ) / 543.547*365 / 4
=237.487 / 543.547*365 / 4
=39.87

* 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.

Frequently Asked Questions Learn more about Days Sales Outstanding →
What does a Days Sales Outstanding of 39.87 mean?
Steel Partners Holdings LP (SPLP) has a Days Sales Outstanding of 39.87 as of Sep. 2025. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Steel Partners Holdings LP and its competitors. This is near median its historical median of 43.16. Over the past decade, Steel Partners Holdings LP's Days Sales Outstanding has ranged from 38.13 to 47.58.
Is Steel Partners Holdings LP's Days Sales Outstanding too high?
Steel Partners Holdings LP's current Days Sales Outstanding of 39.87 is near median its 10-year median of 43.16. Over the past 10 years, this metric has ranged from a low of 38.13 to a high of 47.58. The Conglomerates industry median Days Sales Outstanding is 57.87. Steel Partners Holdings LP's value of 39.87 is 31.1% below this industry median. 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 Days Sales Outstanding compare to MATW and DLX?
Steel Partners Holdings LP's Days Sales Outstanding of 39.87 can be compared against companies in the Conglomerates industry. The industry median Days Sales Outstanding is 57.87. Steel Partners Holdings LP's value of 39.87 is 31.1% below this benchmark. Historically, Steel Partners Holdings LP's own Days Sales Outstanding has ranged from 38.13 to 47.58 over the past decade. While the company's 10-year median is 43.16 vs. the industry median of 57.87, Steel Partners Holdings LP has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Sales Outstanding for a Conglomerates company?
The median Days Sales Outstanding among Conglomerates companies is 57.87, based on 541 companies in the industry. Companies in the top quartile (top 25%) have a Days Sales Outstanding significantly above this median, while those in the bottom quartile fall well below. However, Days Sales Outstanding should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Steel Partners Holdings LP's current Days Sales Outstanding of 39.87 is 31.1% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Sales Outstanding mean?
A high Days Sales Outstanding can signal that a stock is expensive relative to its fundamentals. Days sales outstanding represents the average amount of days a company takes to collect receivables. View historical data on Steel Partners Holdings LP and its competitors. For the Conglomerates industry, the median Days Sales Outstanding is 57.87 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Steel Partners Holdings LP's current Days Sales Outstanding is 39.87, which is near median its own 10-year median of 43.16. 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 Days Sales Outstanding of 39.87. 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 Days Sales Outstanding is 39.87, which is near median its 10-year median of 43.16 and 31.1% below the Conglomerates industry median of 57.87. 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 Days Sales Outstanding calculated?
Days Sales Outstanding is calculated from a company's financial statements. For Steel Partners Holdings LP (SPLP), the current Days Sales Outstanding is 39.87 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:

  • Days Sales Outstanding: 39.87 (near median its 10-year median of 43.16)
  • GF Value™: $51.26 vs. price of $50.00 (2.5% below fair value)
  • GF Score™: 66/100 with 5 warning signs
  • Industry Position: 31.1% below the Conglomerates median

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 Business Description

Other Exchanges SPLPP.PFD:USA
Address 590 Madison Avenue, 32nd Floor, New York, NY, USA, 10022
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

Days Sales Outstanding is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$50.00
Price
$51.26
GF Value