SMHIHIGH SIGNALFINANCIAL10-K

SMHI significantly reduced its fleet size while experiencing a substantial decline in revenue and profitability, indicating potential operational distress in the offshore marine services sector.

The company reduced its owned vessel count from 54 to 44 ships while revenue declined nearly 20% and gross profit fell meaningfully, suggesting challenging market conditions in offshore energy services. The reduction in stockholders' equity combined with higher interest expenses indicates potential financial stress, though the company maintained adequate cash levels and reduced current liabilities.

Comparing 2026-02-25 vs 2025-02-26View on EDGAR →
FINANCIAL ANALYSIS

SMHI's financial performance deteriorated notably with revenue declining 19.4% to $173.8M and gross profit falling substantially to $46.1M, compressing margins significantly. Interest expense increased 26.3% to $37.5M, adding financial pressure, though the company improved its liquidity position with cash growing 15.9% to $68.9M and current liabilities decreasing 16.8%. The overall picture suggests operational challenges in a difficult market environment, though management appears to be actively managing the fleet size and maintaining financial flexibility.

FINANCIAL STATEMENT CHANGES
Total Deposits
Balance Sheet
-80%
$500K$100K

Deposits declined 80% — significant outflows warrant immediate investigation into funding stability.

Gross Profit
P&L
-37.8%
$74.1M$46.1M

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

Interest Expense
P&L
+26.3%
$29.7M$37.5M

Interest costs rose 26.3% — monitor debt levels and coverage ratio in rising rate environment.

Inventory
Balance Sheet
-20.4%
$2.8M$2.2M

Inventory reduced 20.4% — lean inventory management or demand outpacing supply.

Revenue
P&L
-19.4%
$215.6M$173.8M

Revenue softened 19.4% — monitor whether this is cyclical or structural.

Current Liabilities
Balance Sheet
-16.8%
$85.0M$70.7M

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

Cash & Equivalents
Balance Sheet
+15.9%
$59.5M$68.9M

Cash grew 15.9% — improving liquidity position supports investment and shareholder returns.

Stockholders Equity
Balance Sheet
-11.3%
$298.0M$264.4M

Equity decreased 11.3% — buybacks or losses reducing book value, monitor solvency ratios.

LANGUAGE CHANGES
NEW — 2026-02-25
PRIOR — 2025-02-26
ADDED
Owned Fleet Owned Leased- in Managed Total Average Age U.S.- Flag Foreign- Flag 2025 (1) PSV 18 18 8 3 15 FSV 21 21 12 3 18 Liftboats 5 5 14 3 2 44 44 11 9 35 2024 PSV 21 21 8 5 16 FSV 22 1 23 12 5 17 Liftboats 8 8 14 6 2 AHTS 2 2 51 3 54 10 16 35 2023 PSV 21 21 7 5 16 FSV 22 3 25 11 6 16 Liftboats 8 8 13 6 2 AHTS 3 1 4 14 3 54 1 3 58 10 17 37 (1) As of December 31, 2025, 41 of the Company s owned vessels were outfitted with dynamic positioning ( DP ) systems.
As of December 31, 2025, nine of the 18 owned PSVs were equipped with hybrid battery power systems.
The Company has also acquired two additional hybrid battery power systems that may be installed on two PSVs.
As of December 31, 2025, all of the 18 owned PSVs were equipped with DP-2.
As of December 31, 2025, 19 of the 21 owned FSVs were equipped with DP-2 and two were equipped with DP-3.
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REMOVED
Owned Fleet Owned Leased- in Managed Total Average Age U.S.- Flag Foreign- Flag 2024 (1) PSV 21 21 8 5 16 FSV 22 1 23 12 5 17 Liftboats 8 8 14 6 2 AHTS 2 2 51 3 54 10 16 35 2023 PSV 21 21 7 5 16 FSV 22 3 25 11 6 16 Liftboats 8 8 13 6 2 AHTS 3 1 4 14 3 54 1 3 58 10 17 37 2022 PSV 21 21 6 5 16 FSV 22 1 2 25 10 5 17 Liftboats 9 9 12 7 2 AHTS 3 2 5 13 3 55 3 2 60 9 17 38 (1) As of December 31, 2024, 47 of the Company s owned vessels were outfitted with dynamic positioning ( DP ) systems.
As of December 31, 2024, seven of the 21 owned PSVs were equipped with hybrid battery power systems.
The Company has also committed to additional hybrid battery power systems to be installed on four other PSVs.
To improve station keeping ability, many modern PSVs have DP systems capabilities.
As of December 31, 2024, all 21 of the owned PSVs were equipped with DP-2.
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