---
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"
generated_at: "2026-06-02T09:39:55.129057+00:00"
event_type: "earnings"
sentiment: "positive"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Steel Partners Q1 revenue up 7% to $476.3M; net income +40% to $34.8M; preferred dividend declared

## Summary
- 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.

## SEC filing metadata
- accession: 0001452857-24-000016
- form_type: 8-K
- cik: 0001452857
- company_name: STEEL PARTNERS HOLDINGS L.P.
- filed_at: 2024-05-08T23:59:59+00:00
- event_type: earnings
- sentiment: positive
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 2.02, 8.01, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001452857-24-000016
- JSON: https://secwatch.observer/filing/0001452857-24-000016.json
- Plain text: https://secwatch.observer/filing/0001452857-24-000016.txt

## Key facts
- Earnings Releases
  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.
  - Period: the first quarter ended March 31, 2024
  - Revenue: $476.3 million
  - Net income: $34.8 million
  - EPS: $1.50 per diluted common unit
  - Result: reported results
  source text: 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_url: https://www.sec.gov/Archives/edgar/data/1452857/000145285724000016/0001452857-24-000016-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.