SDRLHIGH SIGNALFINANCIAL10-K

SDRL experienced a dramatic financial deterioration with net income swinging from $446M profit to $77M loss and operating cash flow turning deeply negative.

The company's financial performance collapsed year-over-year, with net income declining 117% and operating cash flow swinging from positive $88M to negative $28M, indicating severe operational challenges. While the fleet composition remained stable at 15 units, the reduction from 11 to 10 operating units suggests utilization pressures that likely contributed to the poor financial performance.

Comparing 2026-02-26 vs 2025-02-27View on EDGAR →
FINANCIAL ANALYSIS

SDRL's financials show a complete reversal of fortune, with profitability evaporating as net income fell from $446M to a $77M loss while operating income crashed 89% to just $47M. Cash flow deteriorated even more severely, swinging from $88M positive to $28M negative in operating cash flow, while cash reserves declined 29% to $339M. The overall picture signals a company in financial distress, burning cash and struggling to generate returns despite maintaining a similar fleet size, suggesting fundamental operational or market challenges that investors should view as a significant red flag.

FINANCIAL STATEMENT CHANGES
Operating Cash Flow
Cash Flow
-131.8%
$88.0M-$28.0M

Operating cash flow fell 131.8% — earnings quality concerns; investigate working capital changes and non-cash items.

Net Income
P&L
-117.3%
$446.0M-$77.0M

Net income declined 117.3% — review whether driven by operations, interest costs, or non-recurring items.

Operating Income
P&L
-88.6%
$412.0M$47.0M

Operating income deteriorated sharply — investigate whether driven by one-time charges or structural cost issues.

Cash & Equivalents
Balance Sheet
-29.1%
$478.0M$339.0M

Cash decreased 29.1% — monitor burn rate and upcoming capital needs.

Current Liabilities
Balance Sheet
-25.3%
$501.0M$374.0M

Current liabilities reduced — improved short-term financial position and working capital health.

Current Assets
Balance Sheet
-18.3%
$928.0M$758.0M

Current assets declined 18.3% — monitor working capital adequacy and short-term liquidity.

Accounts Receivable
Balance Sheet
-16.1%
$193.0M$162.0M

Receivables declined — improved collection efficiency or conservative revenue recognition.

LANGUAGE CHANGES
NEW — 2026-02-26
PRIOR — 2025-02-27
ADDED
MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASES OF EQUITY SECURITIES 34 ITEM 6.
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS 36 ITEM 7A.
Changing sentiments with respect to environmental, social and governance matters and climate change may impact us.
As of December 31, 2025, we owned a total of 15 drilling units, of which 10 were operating, one was undergoing capital upgrade projects for a contract commencing in the second quarter of 2026, one was undergoing repairs and maintenance projects and three were cold stacked.
The 10 operating units include nine benign floaters (comprising six 7th generation drillships, two 6th generation drillships and one benign environment semi-submersible) and one harsh environment jackup.
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REMOVED
MARKET FOR REGISTRANT'S COMMON EQUITY, RELATED STOCKHOLDER MATTERS AND ISSUER PURCHASE S OF EQUITY SECURITIES 33 ITEM 6.
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIO NS 35 ITEM 7A.
Increasing attention to environmental, social and governance matters and climate change may impact us.
Because our Consolidated Financial Statements reflect fresh start accounting adjustments made upon emergence from bankruptcy in 2022, financial information in other periods of our financial statements are not comparable to Seadrill s financial information from the 2022 prior period.
As of December 31, 2024, we owned a total of 15 drilling units, of which 11 were operating (inclusive of one leased to the Sonadrill joint venture), one 6th generation drillship was undergoing contract preparations for a contract that commenced during February 2025, and three were cold stacked.
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