reportingrisk.com← the monitorSEC reporting failures, scored and checked against what happened next

Or browse all companies A–Z.

Steel Partners Holdings L.P.

No reporting failures in the last 12 months

It filed on time and stood behind its numbers. Of companies scoring zero, 4.0% were delisted, went bankrupt, restated or stopped filing within the following year.

$160Mstalepublic float
2021-03-31most recent failure
2025-04-21delisted or deregistered

Score over time

012202220232024202520262022-01-01 · score 12021-03-31 filed late (10-K) · auditor

Hover or tap a dot to see the filings behind that score.

Why they said they were late

Steel Partners Holdings L.P. (the “Company”) was unable to file its Annual Report on Form 10-K for the period ended December 31, 2020 (the “Form 10-K”) within the prescribed time period without unreasonable effort or expense due to the circumstances described below. In connection with the preparation of the consolidated financial statements for the year ended December 31, 2020, the Company identified errors in its previously filed annual consolidated financial statements and unaudited quarterly consolidated financial statements. The errors were not material to any individual prior quarterly or annual period. The prior period errors are related primarily to a division of the Company’s Electrical Products business within the Diversified Industrial segment (“Electrical Products Misstatements”) that represented approximately 10% and 11% of the Company’s revenue in 2019 and 2020, respectively, and were primarily the result of: (1) divisional management override of internal controls, (2) improper segregation of duties, including failure to obtain independent review of recorded accounting entries and accounting analyses and (3) inadequate documentation and support for and/or untimely preparation of account reconciliations. The Electrical Products Misstatements resulted in: (1) improper valuation of inventories and trade receivables, including the related allowance for doubtful accounts, (2) improper recognition of revenue on contracts performed over time, (3) accounts payable and associated expenses not recorded accurately or in the appropriate period and (4) other errors. Our management has considered the accounting treatment of the Electrical Products Misstatements in consultation with the audit committee of our general partner’s board of directors

NT 10-K, filed 2021-03-31 · auditor

What it filed

2021-03-31filed late (10-K)auditor SEC →

Steel Partners Holdings L.P. (the “Company”) was unable to file its Annual Report on Form 10-K for the period ended December 31, 2020 (the “Form 10-K”) within the prescribed time period without unreasonable effort or expense due to the circumstances described below. In connection with the preparation of the consolidated financial statements for the year ended December 31, 2020, the Company identified errors in its previously filed annual consolidated financial statements and unaudited quarterly consolidated financial statements. The errors were not material to any individual prior quarterly or annual period. The prior period errors are related primarily to a division of the Company’s Electrical Products business within the Diversified Industrial segment (“Electrical Products Misstatements”) that represented approximately 10% and 11% of the Company’s revenue in 2019 and 2020, respectively, and were primarily the result of: (1) divisional management override of internal controls, (2) improper segregation of duties, including failure to obtain independent review of recorded accounting entries and accounting analyses and (3) inadequate documentation and support for and/or untimely preparation of account reconciliations. The Electrical Products Misstatements resulted in: (1) improper valuation of inventories and trade receivables, including the related allowance for doubtful accounts, (2) improper recognition of revenue on contracts performed over time, (3) accounts payable and associated expenses not recorded accurately or in the appropriate period and (4) other errors. Our management has considered the accounting treatment of the Electrical Products Misstatements in consultation with the audit committee of our general partner’s board of directors

About this score

reportingrisk.com scores every active US filer on three things a company tells the SEC about itself: late-filing notices on Form NT, 8-K item 4.02 (past accounts declared unreliable) and 4.01 (auditor changes). 1,012 are flagged today.

Every score is frozen and checked twelve months later. Across 91,452 of them, a company scoring 4 or more ended that year delisted, bankrupt, restated or silent 17.2% of the time, against 4.0% for a clean record. Scores before 2026-09-27 were reconstructed from the filing history as it stood at each date, so the record is a backtest rather than years of live calls.

See the ledger → Every company the score flagged that later failed, what it told the SEC on the way down, and the ones it missed.

Every item above is a filing this company made with the SEC.
Snapshot 2026-11-04 · data from SEC EDGAR (public domain) · not investment advice

reportingrisk.com← back to the monitorAll companies A-Z · RSS · found an error? hello@reportingrisk.com