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Business Segments

SPLP operates primarily through its Diversified Industrial, Energy and Financial Services segments, which consist of consolidated subsidiaries (ownership more than 50%) and associated companies (ownership between 20% and 50%). We also own interests directly and indirectly in other companies. We categorize our companies as follows:

Diversified industrial
Energy
Financial Services
Corporate
% Owned% Owned% Owned% Owned
Handy & Harman Ltd. (1)
(70.0%)
Steel Energy Services (1)
(100%)
WebFinancial Holding Corp (1)
(91.2%)
SPH Services Inc. (1
(100%)
API(1)
(91.2%)
Steel Sports (1)
(100%)
WebBank (1)
(91.2%)
DGT Holdings Corp. (1)
(100%)
BNS Holdings Corp. (1)
(100%)
ModusLink (2) (3)
(32.9%)
iGo (2)
(45.0%)

(1) Consolidated subsidiary
(2) Equity method investment
(3) Total percentage reflects the combined investment in ModusLink made by SPLP and Handy & Harman

Percentages owned as of March 22, 2017

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