SPLP (Steel Partners Holdings LP) Other Current Assets: $895 Mil (As of Sep. 2025)


SPLP Steel Partners Holdings LP SPLP
66 GF Score
Price $50.00
GF Value $51.26
! 4 Warning Signs
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What is Steel Partners Holdings LP Other Current Assets?

Steel Partners Holdings LP SPLP -0.20% 66 Other Current Assets is $895 Mil as of Sep. 2025. GuruFocus rates SPLP with a GF Score™ of 66/100 and a GF Value™ of $51.26. The stock has 4 warning signs investors should review.

Steel Partners Holdings LP's other current assets for the quarter that ended in Sep. 2025 was $895 Mil.

Steel Partners Holdings LP's quarterly other current assets increased from Mar. 2025 ($624 Mil) to Jun. 2025 ($717 Mil) and increased from Jun. 2025 ($717 Mil) to Sep. 2025 ($895Mil).

Steel Partners Holdings LP's annual other current assets increased from Dec. 2022 ($643 Mil) to Dec. 2023 ($917 Mil) declined from Dec. 2023 ($917 Mil) to Dec. 2024 ($788 Mil).


Steel Partners Holdings LP Other Current Assets Related Terms


Steel Partners Holdings LP Other Current Assets Historical Data

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The historical data trend for Steel Partners Holdings LP's Other Current Assets 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 Other Current Assets Chart

Steel Partners Holdings LP Annual Data
Trend Dec15 Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24
Other Current Assets
Get a 7-Day Free Trial Premium Member Only Premium Member Only 146.22 246.65 642.80 917.05 788.47

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
Other Current Assets 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 701.53 788.47 624.13 716.72 895.40
SPLP
66GF Score
Steel Partners Holdings LP SPLP
Other Current Assets is just one metric. See GF Score™, valuation, warning signs, and more.
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Steel Partners Holdings LP Other Current Assets Calculation

Technically, the other current assets line may include any asset that will be used up within the next 12 months. However, other current assets never include assets that are listed elsewhere in the current assets section of the balance sheet. For this reason, other current assets are almost never:


Cash
Trade Receivables
Inventory

The assets grouped under other current assets are most commonly:


Prepaid Expenses
Tax Assets
Non-Trade Receivables
Other (too numerous to list)

Some companies can and do choose to report each of these items separately.

Other current assets may be made up largely of Prepaid Expenses - unless these are listed on a separate line of the balance sheet.

Prepaid expenses are exactly what they sound like. If a company pays a $30 million insurance premium on the last day of June that will provide coverage for the entire month of July, the company will record a $30 million prepaid expense to account for the insurance expense it will show in July that it already paid for in June.

Tax assets can be quite complex. It is not common for companies to have both tax assets and tax liabilities. It is important that investors take note of both items when considering future taxes.

Non-Trade receivables are rarely a large item. They include money owed to the company by non-customers. Non-trade receivables can be caused by related party transactions, the sale of a business unit, etc. The notes to the company's financial statements will often provide much more detail on this item if it is truly important.

There are a variety of other current assets like non-trade receivables which are simply too numerous to list. If a company is following correct reporting procedures, it should not lump items that are different from one another and yet individually important to the company together under the line Other Current Assets.

At most companies, other current assets are a small and unimportant part of the total balance sheet.

Frequently Asked Questions Learn more about Other Current Assets →
What does a Other Current Assets of $895 Mil mean?
Steel Partners Holdings LP (SPLP) has a Other Current Assets of $895 Mil as of Sep. 2025. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Steel Partners Holdings LP.
Is Steel Partners Holdings LP's Other Current Assets too high?
Steel Partners Holdings LP's current Other Current Assets is $895 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 Other Current Assets compare to MATW and DLX?
Steel Partners Holdings LP's Other Current Assets of $895 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 Other Current Assets for a Conglomerates company?
A good Other Current Assets depends on the Conglomerates industry context. However, Other Current Assets 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 Other Current Assets mean?
A high Other Current Assets can signal that a stock is expensive relative to its fundamentals. Other current assets as record on a company's balance sheet not categorized as standard assets. View historical data on Steel Partners Holdings LP. Steel Partners Holdings LP's current Other Current Assets is $895 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 Other Current Assets of $895 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 Other Current Assets is $895 Mil. Steel Partners Holdings LP's overall GF Score™ is 66/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Other Current Assets calculated?
Other Current Assets is calculated from a company's financial statements. For Steel Partners Holdings LP (SPLP), the current Other Current Assets is $895 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:

  • Other Current Assets: $895 Mil
  • GF Value™: $51.26 vs. price of $50.00 (2.5% below fair value)
  • GF Score™: 66/100 with 4 warning signs

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

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Other Current Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$50.00
Price
$51.26
GF Value