SGUMEDIUM SIGNALFINANCIAL10-K

SGU demonstrates substantially improved operating profitability while experiencing a significant reduction in cash position and weaker operating cash flow generation.

The partnership structure changes showing reduced outstanding units (34.6M to 33.0M) alongside meaningfully higher operating income suggests potential unit buybacks or improved operational efficiency. However, the dramatic decline in cash reserves combined with weaker operating cash flow generation raises questions about liquidity management and capital allocation priorities.

Comparing 2025-12-09 vs 2024-12-04View on EDGAR →
FINANCIAL ANALYSIS

SGU's financial profile shows mixed signals with operating income substantially higher at $114.5M versus $61.1M prior year, supported by gross profit growth of 12.2% to $562.9M. However, the company's liquidity position deteriorated significantly with cash declining 79% to $24.7M while operating cash flow dropped 36.1% to $71.0M. The divergence between strong operating income growth and weaker cash generation, combined with increased capital expenditures, suggests potential working capital pressures in this seasonal heating fuel distribution business.

FINANCIAL STATEMENT CHANGES
Operating Income
P&L
+87.3%
$61.1M$114.5M

Operating leverage kicking in — revenue growth outpacing cost growth, a hallmark of scaling businesses.

Cash & Equivalents
Balance Sheet
-79%
$117.3M$24.7M

Cash declined 79% — significant cash burn or deployment; verify adequacy of remaining liquidity runway.

Capital Expenditure
Cash Flow
+40.1%
$10.7M$14.9M

Capital expenditure jumped 40.1% — major investment cycle underway; assess returns on deployment.

Operating Cash Flow
Cash Flow
-36.1%
$111.0M$71.0M

Operating cash flow fell 36.1% — earnings quality concerns; investigate working capital changes and non-cash items.

Current Assets
Balance Sheet
-26.4%
$281.5M$207.3M

Current assets declined 26.4% — monitor working capital adequacy and short-term liquidity.

Inventory
Balance Sheet
+13.1%
$41.6M$47.0M

Inventory built 13.1% — monitor whether demand supports this build or if write-downs may follow.

Gross Profit
P&L
+12.2%
$501.8M$562.9M

Gross profit expanding — improving pricing power or product mix shift toward higher-margin offerings.

LANGUAGE CHANGES
NEW — 2025-12-09
PRIOR — 2024-12-04
ADDED
Market for the Registrant s Units, Related Unitholder Matters and Issuer Purchases of Units 27 Item 6.
Security Ownership of Certain Beneficial Owners and Management and Related Unitholder Matters 62 Item 13.
Form 10-K Summary 66 2 PART I Statement Regarding Forward-Looking Disclosure This Annual Report on Form 10-K (this Report ) includes forward-looking statements which represent our expectations or beliefs concerning future events that involve risks and uncertainties, including the impact of geopolitical events on wholesale product cost volatility, tariff regimes, including newly imposed U.S.
As of November 30, 2025, we had outstanding 33.0 million common partner units (NYSE: SGU ) representing a 99.0% limited partner interest in Star, and 0.3 million general partner units, representing a 1.0% general partner interest in Star.
Limited Partners Common Units 99.0% General Partner (Kestrel Heat) General Partner Units 1.0% Public Unitholders - Common Units 87.7% Officers and Directors - Common Units 12.3% Star is organized as follows: Our general partner is Kestrel Heat, LLC, a Delaware limited liability company ( Kestrel Heat or the general partner ).
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REMOVED
As of November 30, 2024, we had outstanding 34.6 million common partner units (NYSE: SGU ) representing a 99.1% limited partner interest in Star, and 0.3 million general partner units, representing a 0.9% general partner interest in Star.
Limited Partners Common Units 99.1% General Partner (Kestrel Heat) General Partner Units 0.9% Public Unitholders - Common Units 88.1% Officers and Directors - Common Units 11.9% Star is organized as follows: Our general partner is Kestrel Heat, LLC, a Delaware limited liability company ( Kestrel Heat or the general partner ).
You may also obtain copies of these filings and other information at the offices of the New York Stock Exchange located at 11 Wall Street, New York, New York 10005.
Legal Structure The following chart summarizes our structure as of September 30, 2024.
4 Business Overview We are a home heating oil and propane distributor and service provider to residential and commercial customers who heat their homes and buildings primarily in the Northeast and Mid-Atlantic U.S.
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