{"schema_version":"secwatch.filing_event.v1","accession":"0001452857-24-000016","form_type":"8-K","ticker":null,"cik":"0001452857","company_name":"STEEL PARTNERS HOLDINGS L.P.","filed_at":"2024-05-08T23:59:59+00:00","discovered_at":"2026-05-14T18:03:18.477887+00:00","generated_at":"2026-06-02T09:39:55.129057+00:00","sec_items":["2.02","8.01","9.01"],"event_type":"earnings","sentiment":"positive","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Steel Partners Q1 revenue up 7% to $476.3M; net income +40% to $34.8M; preferred dividend declared","bullets":["Revenue $476.3M (+7% YoY); net income $34.8M (+40.3%); diluted EPS $1.50.","Adjusted EBITDA $58.6M (12.3% margin vs 14.2% prior year); adjusted FCF $23.9M.","Net cash position $41.2M; total debt $92.8M at quarter-end.","Regular quarterly distribution of $0.375/unit on Series A Preferred, payable June 15, 2024."],"urls":{"canonical":"https://secwatch.observer/filing/0001452857-24-000016","json":"https://secwatch.observer/filing/0001452857-24-000016.json","markdown":"https://secwatch.observer/filing/0001452857-24-000016.md","text":"https://secwatch.observer/filing/0001452857-24-000016.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1452857/000145285724000016/0001452857-24-000016-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1452857/000145285724000016/splp-20240508.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-06-02T09:39:55.129057+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"9549da314e039c60076b5bedad427f9dff5a2e07","claim":"STEEL PARTNERS HOLDINGS L.P. reported the first quarter ended March 31, 2024 results: revenue $476.3 million, net income $34.8 million, EPS $1.50 per diluted common unit.","evidence_excerpt":"and capital requirements, among others. --- EX-99.2 (EX-99.2) --- Steel Partners Holdings Reports First Quarter Financial Results First Quarter 2024 Results • Revenue was $476.3 million, an increase of 7.0% as compared to the same period in the prior year • Net income was $34.8 million, an increase of 40.3% as compared to the same period in the prior year • Net","evidence_source":"SEC 8-K Item 2.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1452857/000145285724000016/0001452857-24-000016-index.htm","confidence":0.95,"family_label":"Earnings Releases","details":[{"label":"Period","value":"the first quarter ended March 31, 2024"},{"label":"Revenue","value":"$476.3 million"},{"label":"Net income","value":"$34.8 million"},{"label":"EPS","value":"$1.50 per diluted common unit"},{"label":"Result","value":"reported results"}],"fact_type":"earnings_release"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}