Nabors Announces Fourth Quarter 2023 Results


(MENAFN- PR Newswire) HAMILTON, Bermuda, Feb. 6, 2024 /PRNewswire/ -- Nabors Industries Ltd.
("Nabors" or the "Company") (NYSE: NBR ) today reported fourth quarter 2023 operating revenues of $726 million, compared to operating revenues of $734 million in the third quarter. The net loss attributable to Nabors shareholders for the quarter was $17 million, compared to a net loss of $49 million in the third quarter. This equates to a loss of $2.70 per diluted share, compared to a loss per diluted share of $6.26 in the third quarter. The fourth quarter results included a gain, related to mark-to-market treatment of Nabors warrants, of $10 million, or $1.14 per diluted share, compared to a charge of $8 million, or $0.86 per diluted share, in the third quarter. Fourth quarter adjusted EBITDA was $230 million, compared to $210 million in the previous quarter.

Full-year 2023 operating revenues were $3.0 billion, compared to $2.7 billion in the prior year. This 13% overall increase was driven by growth in all company segments. Nabors Drilling Solutions and Rig Technologies both expanded by 24%. U.S. Drilling revenue increased by 10%, while International Drilling was 12% higher than in 2022.

For the full year 2023, the net loss attributable to Nabors shareholders was $11.8 million, compared to a loss of $350.3 million in 2022. Adjusted operating income improved to $269.9 million from $44.3 million. Adjusted EBITDA for 2023 was $915 million, compared to $709 million in the prior year, which translates into 29% year-on-year growth.

Anthony G. Petrello, Nabors Chairman, CEO and President, commented, "Our fourth quarter operating results exceeded our expectations across all of our segments. In the U.S., daily rig margins in the Lower 48 increased sequentially, as daily revenue expanded and daily expenses were lower. Similarly, daily margins in our International business widened.

"Pricing in the Lower 48 market held firm, as utilization of the highest specification rigs remained high. Average rig count was slightly below our estimates, as several rigs started later in the quarter than anticipated. In our International segment, rig count increased as deployments in Saudi Arabia and Colombia contributed. The International daily margin expanded, driven by better overall operating performance, and specifically by the newbuild deployments in Saudi Arabia. The improvement in our Drilling Solutions segment largely reflected growth from the third party and international markets. Rig Technologies benefitted from higher volumes in both capital equipment and the aftermarket."

Highlights

  • Nabors Drilling Solutions was selected by a major operator in the Middle East to deploy NDS's rig automation technology. Initially, the award covers five working rigs, with the potential for significant expansion.
  • ExxonMobil has selected Nabors to support its lithium production project in Arkansas. Nabors has commenced operations on this project with one of its high-specification PACE®-X rigs.
  • One of the largest Lower 48 operators named a Nabors PACE®-X rig its Rig of the Year, for the second consecutive year, based on its performance against rigs from six other drilling contractors. This award recognizes the Nabors crew and rig technology for their accomplishments.
  • Nabors was selected to provide technical and operational support to a local drilling contractor in Libya, under a Technical Services Agreement. Earlier in the year, this same contractor purchased two rigs from Nabors, which are now being deployed in Libya.
  • Nabors and SLB (NYSE: SLB ) jointly announced a collaboration to scale automated drilling solutions for operators and drilling contractors. This integration of both companies' platforms expands the breadth of drilling automation technologies available to customers, and increases their flexibility to utilize existing rig control systems from either Nabors or SLB. The announcement follows technology agreements earlier in 2023 with Corva and with Halliburton (NYSE: HAL ).
  • Nabors Energy Transition Corporation, the special purpose acquisition company sponsored by Nabors, and Vast Renewables Limited completed their previously announced business combination.

Segment Results

The U.S. Drilling segment reported fourth quarter adjusted EBITDA of $118.4 million, compared to $117.4 million in the third quarter. Nabors exited the year with 74 rigs on revenue in the Lower 48 market, while the fourth quarter average rig count totaled 70. Daily adjusted gross margin in the Lower 48 market averaged $16,240, an increase of $385 sequentially. This improvement reflected slightly higher daily revenue and reduced operating expenses. For the full year, EBITDA margins for U.S. Drilling increased by 600 basis points to 44.2%.

International Drilling adjusted EBITDA totaled $105.5 million, compared to $96.2 million in the third quarter. The additional rigs in Saudi Arabia and Colombia drove the increase. International rig count averaged 80, up from 77 in the previous quarter. Daily adjusted gross margin for the fourth quarter averaged $16,651, up approximately 6% from the third quarter, on improved operational performance.

Drilling Solutions adjusted EBITDA increased sequentially by approximately $4.1 million, to $34.5 million. Revenue growth of 6% was led by a 13% expansion in international operations. Drilling Solutions gross margin increased by 120 basis points to 52.4%.

In Rig Technologies, adjusted EBITDA reached $8.8 million, a 22% sequential improvement. Seasonal increases in third-party equipment revenue and higher aftermarket sales led to wider margins.

Adjusted Free Cash Flow

Adjusted free cash flow was $52 million in the fourth quarter, a $57 million improvement versus the prior period. Capital expenditures totaled $124 million, which included $43 million for the newbuilds in Saudi Arabia. This compares to $157 million in the third quarter, including $52 million supporting the newbuilds.

William Restrepo, Nabors CFO, stated, "Results across our operations were impressive. EBITDA rebounded close to the levels of the first half and was significantly above our projections. In the Lower 48, we were able to add the expected number of rigs, albeit later in the quarter than we originally envisioned. Our revenue per day and daily gross margin improved sequentially. Market pricing for rigs was stable, and our efforts to reduce costs paid off. Looking ahead to the first quarter, we expect a high level of rig churn to keep our average rig count essentially in line with the fourth quarter exit rate. As operating rigs continue to reprice to the current market, we expect some erosion in daily margin.

"Internationally we deployed rigs at attractive pricing. Reduced operating expenses and improved execution, particularly in Saudi Arabia, drove higher daily gross margins. In the first quarter, we expect newbuilds in Saudi Arabia and the initial startups in Algeria to increase our rig count.

"Drilling Solutions and Rig Technologies fourth quarter results benefitted from strong performance software and casing running revenue, as well as higher seasonal capital equipment shipments.

"During the fourth quarter, we completed a $650 million senior note offering due in 2030. With the proceeds, we have already retired both of our nearest pending maturities: the convertibles due in January 2024 and the senior notes due in 2025. Our next maturity is in 2026.

"As we enter 2024, we expect to build on our 2023 results. In the U.S., our annual average rig count for 2024 should approach the prior year's level. We have a robust international deployment schedule in 2024, and the number of incremental opportunities continues to grow. Adoption of the NDS portfolio is still expanding, particularly on third party rigs and in international markets. Increased global drilling activity should benefit Rig Technologies. Additionally, increasing client focus on improving their operating efficiencies should drive demand for our automation solutions, while their goal to simultaneously reduce their environmental impact should drive demand for our energy transition offering.

"We still have a number of open international tenders and potential upside in activity level for the Lower 48. While it is still early in the year, we do expect to deliver a significant improvement in adjusted free cash flow, compared to the level of 2023. We plan to allocate the 2024 cash flow generation to reducing our net debt."

Outlook

Nabors expects the following metrics for the first quarter of 2024:

U.S. Drilling



  • Lower 48 average rig count of 73 - 75 rigs
  • Lower 48 daily adjusted gross margin of approximately $15,300
  • Alaska and Gulf of Mexico adjusted EBITDA up by $1.5 to $2.0 million

International

  • Average rig count up by approximately two rigs versus the fourth quarter average
  • Daily adjusted gross margin of approximately $16,100 - $16,300

Drilling Solutions

  • Adjusted EBITDA of $30 - $31 million

Rig Technologies

  • Adjusted EBITDA of $5 - $6 million

Capital Expenditures

  • Capital expenditures of $170 - $180 million, with approximately $50 million for the newbuilds in Saudi Arabia

Mr. Petrello concluded, "As we look to 2024, we expect our financial performance to accelerate. International rig awards already in hand should drive growth this year. We are currently in negotiations and tendering for a significant number of additional international rigs. Assuming we are successful, those would provide further growth into and through 2025. At the same time, demand for our advanced technology solutions is expanding across the global customer set. With these drivers, I am optimistic we are on the right path."

About Nabors Industries

Nabors Industries (NYSE: NBR ) is a leading provider of advanced technology for the energy industry. With presence in more than 20 countries, Nabors has established a global network of people, technology and equipment to deploy solutions that deliver safe, efficient and responsible energy production. By leveraging its core competencies, particularly in drilling, engineering, automation, data science and manufacturing, Nabors aims to innovate the future of energy and enable the transition to a lower-carbon world. Learn more about Nabors and its energy technology leadership: .

Forward-looking Statements

The information included in this press release includes forward-looking statements within the meaning of the Securities Act of 1933 and the Securities Exchange Act of 1934. Such forward-looking statements are subject to a number of risks and uncertainties, as disclosed by Nabors from time to time in its filings with the Securities and Exchange Commission. As a result of these factors, Nabors' actual results may differ materially from those indicated or implied by such forward-looking statements.
The forward-looking statements contained in this press release reflect management's estimates and beliefs as of the date of this press release.
Nabors does not undertake to update these forward-looking statements.

Non-GAAP Disclaimer

This press release presents certain "non-GAAP" financial measures.
The components of these non-GAAP measures are computed by using amounts that are determined in accordance with accounting principles generally accepted in the United States of America ("GAAP").
Adjusted operating income (loss) represents income (loss) from continuing operations before income taxes, interest expense, investment income (loss), and other, net. Adjusted EBITDA is computed similarly, but also excludes depreciation and amortization expenses. In addition, adjusted EBITDA and adjusted operating income (loss) exclude certain cash expenses that the Company is obligated to make. Net debt is calculated as total debt minus the sum of cash, cash equivalents and short-term investments.

Adjusted free cash flow represents net cash provided by operating activities less cash used for capital expenditures, net of proceeds from sales of assets.
Management believes that adjusted free cash flow is an important liquidity measure for the company and that it is useful to investors and management as a measure of the company's ability to generate cash flow, after reinvesting in the company for future growth, that could be available for paying down debt or other financing cash flows, such as dividends to shareholders.
Management believes that this non-GAAP measure is useful information to investors when comparing our cash flows with the cash flows of other companies.

Each of these non-GAAP measures has limitations and therefore should not be used in isolation or as a substitute for the amounts reported in accordance with GAAP. However, management evaluates the performance of its operating segments and the consolidated Company based on several criteria, including Adjusted EBITDA, adjusted operating income (loss), net debt, and adjusted free cash flow, because it believes that these financial measures accurately reflect the Company's ongoing profitability and performance.
Securities analysts and investors also use these measures as some of the metrics on which they analyze the Company's performance. Other companies in this industry may compute these measures differently.
Reconciliations of consolidated adjusted EBITDA and adjusted operating income (loss) to income (loss) from continuing operations before income taxes, net debt to total debt, and adjusted free cash flow to net cash provided by operations, which are their nearest comparable GAAP financial measures, are included in the tables at the end of this press release. We do not provide a forward-looking reconciliation of our outlook for Segment Adjusted EBITDA, Segment Gross Margin or Adjusted Free Cash Flow, as the amount and significance of items required to develop meaningful comparable GAAP financial measures cannot be estimated at this time without unreasonable efforts. These special items could be meaningful.

Investor Contacts: William
C. Conroy, CFA, Vice President of Corporate Development & Investor Relations, +1 281-775-2423 or via e-mail [email protected] , or Kara Peak, Director of Corporate Development & Investor Relations, +1 281-775-4954 or via email
[email protected] . To request investor materials, contact Nabors' corporate headquarters in Hamilton, Bermuda at +441-292-1510 or via e-mail [email protected]

NABORS INDUSTRIES LTD. AND SUBSIDIARIES

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (LOSS)

(Unaudited)














Three Months Ended


Year Ended



December 31,


September 30,


December 31,

(In thousands, except per share amounts)


2023


2022


2023


2023


2022












Revenues and other income:











Operating revenues


$


725,801


$


760,148


$


733,974


$

3,005,981


$

2,653,766

Investment income (loss)


12,042


9,194


10,169


43,820


14,992

Total revenues and other income


737,843


769,342


744,143


3,049,801


2,668,758












Costs and other deductions:











Direct costs


424,769


457,184


447,751


1,790,380


1,666,004

General and administrative expenses


57,003


59,031


62,182


244,147


228,431

Research and engineering


13,926


13,911


14,016


56,297


49,939

Depreciation and amortization


161,228


168,841


161,337


645,294


665,072

Interest expense


49,938


44,245


44,042


185,285


177,895

Other, net


7,878


58,124


35,546


(726)


127,099

Total costs and other deductions


714,742


801,336


764,874


2,920,677


2,914,440












Income (loss) before income taxes


23,101


(31,994)


(20,731)


129,124


(245,682)

Income tax expense (benefit)


19,244


26,161


10,513


79,220


61,536












Net income (loss)


3,857


(58,155)


(31,244)


49,904


(307,218)

Less: Net (income) loss attributable to noncontrolling interest


(20,560)


(10,911)


(17,672)


(61,688)


(43,043)

Net income (loss) attributable to Nabors


$


(16,703)


$


(69,066)


$


(48,916)


$


(11,784)


$


(350,261)












Earnings (losses) per share:












Basic


$



(2.70)


$



(7.87)


$



(6.26)


$



(5.49)


$



(40.52)


Diluted


$



(2.70)


$



(7.87)


$



(6.26)


$



(5.49)


$



(40.52)












Weighted-average number of common shares outstanding:












Basic


9,133


9,101


9,148


9,159


8,898


Diluted


9,133


9,101


9,148


9,159


8,898























Adjusted EBITDA


$


230,103


$


230,022


$


210,025


$


915,157


$


709,392












Adjusted operating income (loss)


$



68,875


$



61,181


$



48,688


$


269,863


$



44,320

NABORS INDUSTRIES LTD. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS

(Unaudited)










December 31,


September 30,


December 31,

(In thousands)


2023


2023


2022








ASSETS







Current assets:







Cash and short-term investments


$


1,070,178


$


406,643


$


452,315

Accounts receivable, net


347,837


324,970


327,397

Other current assets


227,663


228,941


220,911


Total current assets


1,645,678


960,554


1,000,623

Property, plant and equipment, net


2,898,728


2,945,964


3,026,100

Other long-term assets


733,559


820,332


703,131


Total assets


$


5,277,965


$


4,726,850


$


4,729,854








LIABILITIES AND EQUITY







Current liabilities:







Current debt


$


629,621


$





-


$





-

Trade accounts payable


294,442


287,228


314,041

Other current liabilities


289,918


241,475


282,349


Total current liabilities


1,213,981


528,703


596,390

Long-term debt


2,511,519


2,501,339


2,537,540

Other long-term liabilities


271,380


314,441


380,529


Total liabilities


3,996,880


3,344,483


3,514,459








Redeemable noncontrolling interest in subsidiary


739,075


834,195


678,604








Equity:







Shareholders' equity


326,614


348,234


368,956

Noncontrolling interest


215,396


199,938


167,835


Total equity


542,010


548,172


536,791


Total liabilities and equity


$


5,277,965


$


4,726,850


$


4,729,854

NABORS INDUSTRIES LTD. AND SUBSIDIARIES

SEGMENT REPORTING

(Unaudited)













The following tables set forth certain information with respect to our reportable segments and rig activity:
































Three Months Ended


Year Ended




December 31,


September 30,


December 31,

(In thousands, except rig activity)


2023


2022


2023


2023


2022













Operating revenues:












U.S. Drilling


$


265,762


$


332,845


$


276,385


$

1,207,629


$

1,100,614


International Drilling


342,771


317,577


344,780


1,345,249


1,199,282


Drilling Solutions


77,028


71,307


72,831


301,757


243,349


Rig Technologies (1)


59,287


62,803


61,437


242,768


195,129


Other reconciling items (2)


(19,047)


(24,384)


(21,459)


(91,422)


(84,608)


Total operating revenues


$


725,801


$


760,148


$


733,974


$

3,005,981


$

2,653,766













Adjusted EBITDA: (3)












U.S. Drilling


$


118,371


$


144,142


$


117,357


$


533,663


$


420,264


International Drilling


105,540


88,838


96,175


388,654


328,454


Drilling Solutions


34,502


30,336


30,419


129,591


98,699


Rig Technologies (1)


8,811


7,561


7,221


27,394


14,699


Other reconciling items (4)


(37,121)


(40,855)


(41,147)


(164,145)


(152,724)


Total adjusted EBITDA


$


230,103


$


230,022


$


210,025


$


915,157


$


709,392













Adjusted operating income (loss): (5)












U.S. Drilling


$



51,494


$



68,293


$



49,582


$


262,353


$


108,506


International Drilling


18,642


1,750


9,862


40,868


(879)


Drilling Solutions


30,127


24,800


25,341


110,957


77,868


Rig Technologies (1)


5,788


6,118


4,995


19,529


8,906


Other reconciling items (4)


(37,176)


(39,780)


(41,092)


(163,844)


(150,081)


Total adjusted operating income (loss)


$



68,875


$



61,181


$



48,688


$


269,863


$



44,320













Rig activity:











Average Rigs Working: (7)













Lower 48


70.3


95.1


73.7


79.6


90.0



Other US


6.0


7.0


6.7


6.7


7.2


U.S. Drilling


76.3


102.1


80.4


86.3


97.2


International Drilling


79.6


75.7


77.2


77.6


74.2


Total average rigs working


155.9


177.8


157.6


163.9


171.4













Daily Rig Revenue: (6),(8)













Lower 48


$



35,776


$



32,719


$



35,697


$



36,202


$



27,836



Other US


62,346


72,497


56,163


63,866


71,333


U.S. Drilling (10)


37,865


35,447


37,397


38,338


31,037


International Drilling


46,782


45,616


48,528


47,484


44,311













Daily Adjusted Gross Margin: (6),(9)













Lower 48


$



16,240


$



14,599


$



15,855


$



16,446


$



10,678



Other US


34,641


36,592


27,631


33,850


37,062


U.S. Drilling (10)


17,687


16,107


16,833


17,790


12,625


International Drilling


16,651


14,902


15,778


15,992


14,257













(1)

Includes our oilfield equipment manufacturing activities.

















(2)

Represents the elimination of inter-segment transactions related to our Rig Technologies operating segment.

















(3)

Adjusted EBITDA represents net income (loss) before income tax expense (benefit), investment income (loss), interest expense, other, net and depreciation and amortization. Adjusted EBITDA is a non-GAAP financial measure and should not be used in isolation or as a substitute for the amounts reported in accordance with GAAP. In addition, adjusted EBITDA excludes certain cash expenses that the Company is obligated to make. However, management evaluates the performance of its operating segments and the consolidated Company based on several criteria, including adjusted EBITDA and adjusted operating income (loss), because it believes that these financial measures accurately reflect the Company's ongoing profitability and performance.
Securities analysts and investors use this measure as one of the metrics on which they analyze the Company's performance.
Other companies in this industry may compute these measures differently.
A reconciliation of this non-GAAP measure to net income (loss), which is the most closely comparable GAAP measure, is provided in the table set forth immediately following the heading "Reconciliation of Non-GAAP Financial Measures to Net Income (Loss)".

















(4)

Represents the elimination of inter-segment transactions and unallocated corporate expenses.

















(5)

Adjusted operating income (loss) represents net income (loss) before income tax expense (benefit), investment income (loss), interest expense
and other, net. Adjusted operating income (loss) is a non-GAAP financial measure and should not be used in isolation or as a substitute for the amounts reported in accordance with GAAP. In addition, adjusted operating income (loss) excludes certain cash expenses that the Company is obligated to make. However, management evaluates the performance of its operating segments and the consolidated Company based on several criteria, including adjusted EBITDA and adjusted operating income (loss), because it believes that these financial measures accurately reflect the Company's ongoing profitability and performance.
Securities analysts and investors use this measure as one of the metrics on which they analyze the Company's performance.
Other companies in this industry may compute these measures differently.
A reconciliation of this non-GAAP measure to net income (loss), which is the most closely comparable GAAP measure, is provided in the table set forth immediately following the heading "Reconciliation of Non-GAAP Financial Measures to Net Income (Loss)".

















(6)

Rig revenue days represents the number of days the Company's rigs are contracted and performing under a contract during the period.
These would typically include days in which operating, standby and move revenue is earned.

















(7)

Average rigs working represents a measure of the average number of rigs operating during a given period.
For example, one rig operating 45 days during a quarter represents approximately 0.5 average rigs working for the quarter.
On an annual period, one rig operating 182.5 days represents approximately 0.5 average rigs working for the year.
Average rigs working can also be calculated as rig revenue days during the period divided by the number of calendar days in the period.

















(8)

Daily rig revenue represents operating revenue, divided by the total number of revenue days during the quarter.

















(9)

Daily adjusted gross margin represents operating revenue less direct costs, divided by the total number of rig revenue days during the quarter.

















(10)

The U.S. Drilling segment includes the Lower 48, Alaska, and Gulf of Mexico operating areas.





NABORS INDUSTRIES LTD. AND SUBSIDIARIES


Reconciliation of Earnings per Share


(Unaudited)



















Three Months Ended


Year Ended



December 31,


September 30,


December 31,


(in thousands, except per share amounts)

2023


2022


2023


2023


2022




BASIC EPS:
















Net income (loss) (numerator):
















Income (loss), net of tax

$

3,857


$

(58,155)


$

(31,244)


$

49,904


$

(307,218)


Less: net (income) loss attributable to noncontrolling interest


(20,560)



(10,911)



(17,672)



(61,688)



(43,043)


Less: deemed dividends to SPAC public shareholders


(458)



-



(823)



(8,638)



-


Less: accrued distribution on redeemable noncontrolling interest in subsidiary


(7,517)



(2,602)



(7,517)



(29,824)



(10,324)


Numerator for basic earnings per share:
















Adjusted income (loss), net of tax - basic

$

(24,678)


$

(71,668)


$

(57,256)


$

(50,246)


$

(360,585)


















Weighted-average number of shares outstanding - basic


9,133



9,101



9,148



9,159



8,898


Earnings (losses) per share:
















Total Basic

$

(2.70)


$

(7.87)


$

(6.26)


$

(5.49)


$

(40.52)


















DILUTED EPS:
















Adjusted income (loss), net of tax - diluted

$

(24,678)


$

(71,668)


$

(57,256)


$

(50,246)


$

(360,585)


















Weighted-average number of shares outstanding - diluted


9,133



9,101



9,148



9,159



8,898


Earnings (losses) per share:
















Total Diluted

$

(2.70)


$

(7.87)


$

(6.26)


$

(5.49)


$

(40.52)



NABORS INDUSTRIES LTD. AND SUBSIDIARIES


NON-GAAP FINANCIAL MEASURES


RECONCILIATION OF ADJUSTED EBITDA BY SEGMENT TO ADJUSTED OPERATING INCOME (LOSS) BY SEGMENT


(Unaudited)










(In thousands)






Three Months Ended December 30, 2023




U.S.
Drilling


International
Drilling


Drilling
Solutions


Rig
Technologies


Other
reconciling
items


Total
















Adjusted operating income (loss)


$
51,494


$

18,642


$
30,127


$


5,788


$
(37,176)


$
68,875


Depreciation and amortization


66,877


86,898


4,375


3,023


55


161,228


Adjusted EBITDA


$118,371


$

105,540


$
34,502


$


8,811


$
(37,121)


$
230,103
































Three Months Ended December 30, 2022




U.S.
Drilling


International
Drilling


Drilling
Solutions


Rig
Technologies


Other
reconciling
items


Total
















Adjusted operating income (loss)


$
68,293


$


1,750


$
24,800


$


6,118


$
(39,780)


$
61,181


Depreciation and amortization


75,849


87,088


5,536


1,443


(1,075)


168,841


Adjusted EBITDA


$144,142


$

88,838


$
30,336


$


7,561


$
(40,855)


$
230,022
































Three Months Ended September 30, 2023




U.S.
Drilling


International
Drilling


Drilling
Solutions


Rig
Technologies


Other
reconciling
items


Total
















Adjusted operating income (loss)


$
49,582


$


9,862


$
25,341


$


4,995


$
(41,092)


$
48,688


Depreciation and amortization


67,775


86,313


5,078


2,226


(55)


161,337


Adjusted EBITDA


$117,357


$

96,175


$
30,419


$


7,221


$
(41,147)


$
210,025
































Year Ended December 31, 2023




U.S.
Drilling


International
Drilling


Drilling
Solutions


Rig
Technologies


Other
reconciling
items


Total
















Adjusted operating income (loss)


$262,353


$

40,868


$ 110,957


$


19,529


$
(163,844)


$
269,863


Depreciation and amortization


271,310


347,786


18,634


7,865


(301)


645,294


Adjusted EBITDA


$533,663


$

388,654


$ 129,591


$


27,394


$
(164,145)


$
915,157
































Year Ended December 31, 2022




U.S.
Drilling


International
Drilling


Drilling
Solutions


Rig
Technologies


Other
reconciling
items


Total
















Adjusted operating income (loss)


$108,506


$


(879)


$
77,868


$


8,906


$
(150,081)


$
44,320


Depreciation and amortization


311,758


329,333


20,831


5,793


(2,643)


665,072


Adjusted EBITDA


$420,264


$

328,454


$
98,699


$


14,699


$
(152,724)


$
709,392















NABORS INDUSTRIES LTD. AND SUBSIDIARIES

NON-GAAP FINANCIAL MEASURES

RECONCILIATION OF ADJUSTED GROSS MARGIN BY SEGMENT TO ADJUSTED OPERATING INCOME (LOSS) BY SEGMENT

(Unaudited)




















































Three Months Ended


Year Ended




December 31,


September 30,


December 31,

(In thousands)


2023


2022


2023


2023


2022













Lower 48 - U.S. Drilling












Adjusted operating income (loss)


$



40,108


$



58,299


$



40,366


$


215,041


$



68,317


Plus: General and administrative costs


4,087


4,977


5,239


19,590


18,960


Plus: Research and engineering


1,276


1,637


1,389


5,373


6,539


GAAP Gross Margin


45,471


64,913


46,994


240,004


93,816


Plus: Depreciation and amortization


59,545


62,768


60,447


238,033


256,907


Adjusted gross margin


$


105,016


$


127,681


$


107,441


$


478,037


$


350,723













Other - U.S. Drilling












Adjusted operating income (loss)


$



11,386


$



9,994


$



9,216


$



47,312


$



40,189


Plus: General and administrative costs


315


324


331


1,314


1,357


Plus: Research and engineering


89


166


90


438


594


GAAP Gross Margin


11,790


10,484


9,637


49,064


42,140


Plus: Depreciation and amortization


7,332


13,081


7,329


33,277


54,852


Adjusted gross margin


$



19,122


$



23,565


$



16,966


$



82,341


$



96,992













U.S. Drilling












Adjusted operating income (loss)


$



51,494


$



68,293


$



49,582


$


262,353


$


108,506


Plus: General and administrative costs


4,402


5,301


5,570


20,904


20,317


Plus: Research and engineering


1,365


1,803


1,479


5,811


7,133


GAAP Gross Margin


57,261


75,397


56,631


289,068


135,956


Plus: Depreciation and amortization


66,877


75,849


67,776


271,310


311,759


Adjusted gross margin


$


124,138


$


151,246


$


124,407


$


560,378


$


447,715













International Drilling












Adjusted operating income (loss)


$



18,642


$



1,750


$



9,862


$



40,868


$




(879)


Plus: General and administrative costs


14,899


13,368


14,300


57,624


51,505


Plus: Research and engineering


1,560


1,542


1,622


6,789


5,903


GAAP Gross Margin


35,101


16,660


25,784


105,281


56,529


Plus: Depreciation and amortization


86,899


87,089


86,313


347,786


329,335


Adjusted gross margin


$


122,000


$


103,749


$


112,097


$


453,067


$


385,864














Adjusted gross margin by segment represents adjusted operating income (loss) plus general and administrative





costs, research and engineering costs and depreciation and amortization.








NABORS INDUSTRIES LTD. AND SUBSIDIARIES

RECONCILIATION OF NON-GAAP FINANCIAL MEASURES TO NET INCOME (LOSS)

(Unaudited)

























Three Months Ended


Year Ended



December 31,


September 30,


December 31,

(In thousands)


2023


2022


2023


2023


2022












Net income (loss)


$



3,857


$


(58,155)


$


(31,244)


$



49,904


$


(307,218)

Income tax expense (benefit)


19,244


26,161


10,513


79,220


61,536

Income (loss) from continuing operations before income taxes


23,101


(31,994)


(20,731)


129,124


(245,682)

Investment (income) loss


(12,042)


(9,194)


(10,169)


(43,820)


(14,992)

Interest expense


49,938


44,245


44,042


185,285


177,895

Other, net


7,878


58,124


35,546


(726)


127,099

Adjusted operating income (loss) (1)


68,875


61,181


48,688


269,863


44,320

Depreciation and amortization


161,228


168,841


161,337


645,294


665,072

Adjusted EBITDA (2)


$


230,103


$


230,022


$


210,025


$


915,157


$


709,392












(1) Adjusted operating income (loss) represents net income (loss) before income tax expense (benefit), investment income (loss), interest expense, and other, net. Adjusted operating income (loss) is a non-GAAP financial measure and should not be used in isolation or as a substitute for the amounts reported in accordance with GAAP. In addition, adjusted operating income (loss) excludes certain cash expenses that the Company is obligated to make. However, management evaluates the performance of its operating segments and the consolidated Company based on several criteria, including adjusted EBITDA and adjusted operating income (loss), because it believes that these financial measures accurately reflect the Company's ongoing profitability and performance.
Securities analysts and investors use this measure as one of the metrics on which they analyze the Company's performance.
Other companies in this industry may compute these measures differently.
















(2) Adjusted EBITDA represents net income (loss) before income tax expense (benefit), investment income (loss), interest expense, other, net and depreciation and amortization. Adjusted EBITDA is a non-GAAP financial measure and should not be used in isolation or as a substitute for the amounts reported in accordance with GAAP. In addition, adjusted EBITDA excludes certain cash expenses that the Company is obligated to make. However, management evaluates the performance of its operating segments and the consolidated Company based on several criteria, including adjusted EBITDA and adjusted operating income (loss), because it believes that these financial measures accurately reflect the Company's ongoing profitability and performance.
Securities analysts and investors use this measure as one of the metrics on which they analyze the Company's performance.
Other companies in this industry may compute these measures differently.





NABORS INDUSTRIES LTD. AND SUBSIDIARIES

RECONCILIATION OF NET DEBT TO TOTAL DEBT

(Unaudited)










December 31,


September 30,


December 31,

(In thousands)


2023


2023


2022








Current debt


$


629,621


$





-


$





-

Long-term debt


2,511,519


2,501,339


2,537,540


Total Debt


3,141,140


2,501,339


2,537,540

Less: Cash and short-term investments


1,070,178


406,643


452,315


Net Debt


$


2,070,962


$


2,094,696


$


2,085,225

NABORS INDUSTRIES LTD. AND SUBSIDIARIES

RECONCILIATION OF ADJUSTED FREE CASH FLOW TO

NET CASH PROVIDED BY OPERATING ACTIVITIES

(Unaudited)












Three Months Ended


Year Ended




December 31,


September 30,


December 31,


(In thousands)


2023


2023


2023










Net cash provided by operating activities


$


181,921


$


133,425


$



637,862


Add: Capital expenditures, net of proceeds from sales of assets


(129,700)


(138,583)


(526,718)










Adjusted free cash flow


$



52,221


$



(5,158)


$



111,144










Adjusted free cash flow represents net cash provided by operating activities less cash used for capital expenditures, net of proceeds from sales of assets.
Management believes that adjusted free cash flow is an important liquidity measure for the company and that it is useful to investors and management as a measure of the company's ability to generate cash flow, after reinvesting in the company for future growth, that could be available for paying down debt or other financing cash flows, such as dividends to shareholders.
Adjusted free cash flow does not represent the residual cash flow available for discretionary expenditures.
Adjusted free cash flow is a non-GAAP financial measure that should be considered in addition to, not as a substitute for or superior to, cash flow from operations reported in accordance with GAAP.

SOURCE Nabors Industries Ltd.

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