NESRMEDIUM SIGNALFINANCIAL10-K

NESR shows deteriorating profitability with net income down 33% and operating income down 29% despite strong 15% growth in operating cash flow.

The disconnect between declining profits and growing operating cash flow suggests potential working capital optimization or non-cash charges affecting earnings. The company maintained operational cash generation strength while facing profitability pressures, indicating underlying business resilience but margin compression concerns.

Comparing 2026-03-06 vs 2018-03-27View on EDGAR →
FINANCIAL ANALYSIS

NESR experienced significant profitability decline with net income falling 33% to $51.1M and operating income dropping 29% to $98.3M, while gross profit decreased 21% to $164.7M. However, the company demonstrated strong cash generation with operating cash flow increasing 15% to $264.2M and cash reserves growing 16% to $124.8M. The 30% increase in accounts receivable alongside higher current liabilities suggests working capital management challenges, but the positive operating cash flow growth indicates the business continues generating solid cash despite margin pressures.

FINANCIAL STATEMENT CHANGES
Net Income
P&L
-33%
$76.3M$51.1M

Net income declined 33% — review whether driven by operations, interest costs, or non-recurring items.

Accounts Receivable
Balance Sheet
+29.7%
$137.3M$178.0M

Receivables grew 29.7% — monitor days sales outstanding for collection efficiency.

Operating Income
P&L
-28.6%
$137.7M$98.3M

Operating profitability softening — costs rising faster than revenue, watch for margin recovery plan.

Gross Profit
P&L
-21.1%
$208.7M$164.7M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Current Liabilities
Balance Sheet
+20.1%
$503.5M$604.9M

Current liabilities rose 20.1% — increased short-term obligations, watch current ratio.

Current Assets
Balance Sheet
+16.6%
$540.5M$630.4M

Current assets grew 16.6% — improving short-term liquidity or inventory/receivables build.

Cash & Equivalents
Balance Sheet
+15.6%
$108.0M$124.8M

Cash grew 15.6% — improving liquidity position supports investment and shareholder returns.

Operating Cash Flow
Cash Flow
+15.2%
$229.3M$264.2M

Operating cash flow grew 15.2% — strong conversion of earnings to cash, healthy business fundamentals.

LANGUAGE CHANGES
NEW — 2026-03-06
PRIOR — 2018-03-27
ADDED
(Exact name of Registrant as specified in its charter) British Virgin Islands (State or other jurisdiction of incorporation or organization) 98-1367302 (I.R.S.
See the definitions of large accelerated filer, accelerated filer smaller reporting company and emerging growth company in Rule 12b-2 of the Exchange Act.
7262(b)) by the registered public accounting firm that prepared or issued its audit report.
As of December 31, 2025, the registrant had 100,787,173 ordinary shares, no par value per share, outstanding.
RISK FACTORS 15 RISK FACTOR SUMMARY 15 RISKS RELATING TO OUR BUSINESS AND OPERATIONS 15 FINANCIAL, REGULATORY, LEGAL AND COMPLIANCE RISKS 16 RISKS RELATED TO OUR CAPITAL STRUCTURE 17 OTHER RISKS ASSOCIATED WITH OUR BUSINESS 17 ITEM 1B.
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REMOVED
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