20:33:15 EDT Tue 28 Apr 2026
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Disciplined Execution, Durable Momentum: Nabors 1Q 2026

2026-04-28 16:15 ET - News Release

Disciplined Execution, Durable Momentum: Nabors 1Q 2026

PR Newswire

HAMILTON, Bermuda, April 28, 2026 /PRNewswire/ -- Nabors Industries Ltd. ("Nabors" or the "Company") (NYSE: NBR) today reported first quarter 2026 operating revenues of $784 million. Net loss attributable to Nabors' shareholders for the quarter was $15 million, compared to net income of $10 million in the fourth quarter. First-quarter adjusted EBITDA was $205 million.

             Selected Financial Information



 (In millions, except rig activity)


                                                      
 
 Three Months Ended


                                            March 31,           December 31,  March 31,


                                                 2026                    2025        2025





 Operating revenues                           $783.5                  $797.5      $736.2





 Adjusted EBITDA                              $204.8                  $221.6      $206.3





 Adjusted operating income                     $48.6                   $62.4       $51.7





 Adjusted free cash flow                     $(48.2)                 $131.8     $(61.2)





 Average rigs working:





 Lower 48                                       65.3                    59.8        60.6





 International Drilling                         92.6                    93.3        85.0





 Average total rigs working                    167.9                   162.9       153.2

1Q 2026 Highlights

  • The SANAD land drilling joint venture deployed one newbuild rig in the Kingdom of Saudi Arabia, bringing total newbuild deployments to 15. Four more are scheduled for 2026. In addition, SANAD reactivated one previously suspended rig, with a second resumption scheduled for the second quarter.
  • In the Lower 48 market, Nabors added four rigs during the first quarter. The Company's working rig count in this market currently stands at 66, reflecting an increase of eight rigs since November 2025.
  • Continuing its debt reduction initiatives, Nabors redeemed the remaining outstanding balance of its notes due in 2028, reducing total debt to $2.1 billion as of March 31, 2026. Since year-end 2024, the Company has reduced its total debt by $386 million. The Company's next debt maturity is $250 million due in 2029. Its weighted average debt maturity has been extended to more than five years.
  • Nabors received three awards at the Oil & Gas Middle East Awards 2026, including Service Partner of the Year, recognizing its reliability, innovation, digital drilling capabilities, and strong operator partnerships.

Anthony G. Petrello, Nabors Chairman, CEO and President, commented, "The conflict in the Middle East and its broader implications across global energy markets continue to reinforce the value of Nabors' portfolio and geographic diversification. While our business in that region was only modestly impacted in the first quarter, we are well positioned to respond to changes in activity levels across our markets, supported by our global fleet and operational flexibility.

"Nabors' first quarter results reflect continued improvement in Lower 48 activity, with another increase in rig count and fleet utilization. We believe we are gaining share in this market as clients increasingly prioritize high-specification rigs, integrated technology, and consistent operational execution in complex drilling environments. Our average rig count in the Lower 48 exceeded our growth expectations for the quarter, reflecting strong customer demand and contract visibility.

"In our International Drilling segment, we expanded activity across key markets. In Saudi Arabia we added two rigs. Another two rigs commenced operations in Latin America, one of which was an idle U.S. rig mobilized to Argentina under a long-term contract, demonstrating the flexibility of our asset base. Late in the quarter, we reactivated an offshore platform rig in Mexico, further increasing international utilization.

"Drilling Solutions' ("NDS") international business delivered sequential growth in the first quarter, with contributions across multiple product lines, including Performance Software, Managed Pressure Drilling, and Surface & Tubulars, which includes drilling equipment rentals. Our focus on NDS's international markets continues to gain traction. These markets account for approximately 65% of the segment's EBITDA, up from 31% in the first quarter of 2023, underscoring the increasing scale and profitability of our international footprint."

Segment Results

International Drilling adjusted EBITDA was $121 million in the first quarter, compared to $131 million in the fourth quarter of 2025. Average rig count declined slightly, as contract expirations were largely offset by recent startups and new deployments. Daily adjusted gross margin for the first quarter was $16,880, reflecting increased costs in the Middle East related to staffing and logistics, as well as higher operating expenses and activity interruptions in certain markets.

The U.S. Drilling segment reported first quarter adjusted EBITDA of $88 million, compared to $93 million in the previous quarter. Results in the Lower 48 improved with average rig count increasing 9% sequentially, reflecting stronger activity and improving fleet utilization. As expected, results from the Offshore and Alaska operations declined sequentially.

Drilling Solutions adjusted EBITDA was $39 million, compared to $41 million in the fourth quarter of 2025. Growth in international markets was offset by lower third-party activity in the U.S., mainly attributable to the decline in the U.S. third-party rig count.

Rig Technologies adjusted EBITDA was less than $1 million, compared to $5 million in the previous quarter. Aftermarket revenue declined sequentially, reflecting lower customer activity. Sales were constrained by logistical challenges in the Middle East.

Adjusted Free Cash Flow

Consolidated adjusted free cash flow was negative $48 million in the first quarter, compared to negative $61 million in the first quarter of 2025, reflecting a $13 million improvement year-over-year. This was driven primarily by lower cash interest payments.

On a sequential basis, adjusted free cash flow declined from the fourth quarter primarily due to typical seasonal activity patterns and timing of receivables and payables, as well as higher cash interest payments in the first quarter. Fourth quarter of 2025 results also benefited from settlements of certain outstanding claims. Historically, the Company generates its strongest free cash flow in the fourth quarter.

Miguel Rodriguez, Nabors CFO, stated, "In the first quarter we delivered free cash flow above our expectations. On a consolidated basis, we exceeded our midpoint target by more than $35 million, reflecting consistent execution and stronger working capital performance than planned. This outperformance was primarily related to the Nabors businesses outside of the SANAD joint venture.

"Our full-year outlook for rig count in the Lower 48 has strengthened. We now expect to exit the second quarter with approximately 69 rigs running and to sustain that level through year-end 2026. Even with this higher activity, we expect to maintain our measured capital allocation approach, with full-year capital spending in the previously guided range of $730 to $760 million, including $360 to $380 million for the SANAD newbuilds.

"Our focus remains on further strengthening the balance sheet, while our consistent growth strategy supports long-term shareholder value creation."

Outlook

Nabors expects the following metrics for the second quarter of 2026:

U.S. Drilling

  • Lower 48 average rig count of 67 - 68 rigs
  • Lower 48 daily adjusted gross margin of approximately $13,300
  • Alaska and Gulf of America combined adjusted EBITDA of approximately $15 million

International

  • Average rig count of 93 - 95 rigs
  • Daily adjusted gross margin of approximately $17,400 - $17,500

Drilling Solutions

  • Adjusted EBITDA of approximately $39 million

Rig Technologies

  • Adjusted EBITDA of approximately $3 million

Capital Expenditures

  • Capital expenditures of $180 - $190 million, including $75 - $80 million for newbuilds in Saudi Arabia

Adjusted Free Cash Flow

  • Adjusted free cash flow of approximately $10 million, including free cash consumption at SANAD of approximately $10 million

Mr. Petrello concluded, "Looking ahead to the remainder of the year, we see continued growth opportunities across both our U.S. and International Drilling businesses. This outlook is supported by contracted rig additions in each segment, which provide increased visibility into activity levels. Our disciplined approach to improving free cash flow is reflected in our first-quarter results, and we are positioned to deliver further improvements as we execute throughout the year."

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: www.nabors.com.

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) before income taxes, interest expense, investment income (loss), gain on disposition of Quail Tools, gain on bargain purchase, and other, net. Adjusted EBITDA is computed similarly, but also excludes depreciation and amortization expenses. Adjusted gross margin represents adjusted operating income (loss) plus general and administrative costs, research and engineering costs and depreciation and amortization. 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, and before cash paid for acquisition-related costs. 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.

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, performance and liquidity. 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) 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 william.conroy@nabors.com, or Kara Peak, Director of Corporate Development & Investor Relations, +1 281-775-4954 or via email kara.peak@nabors.com. To request investor materials, contact Nabors' corporate headquarters in Hamilton, Bermuda at +441-292-1510 or via e-mail mark.andrews@nabors.com

                                         
          
            NABORS INDUSTRIES LTD. AND SUBSIDIARIES


                                   
          
            CONDENSED CONSOLIDATED STATEMENTS OF INCOME (LOSS)


                                                       
          
            (Unaudited)




                                                                                                                                         Three Months Ended


                                                                                                                                March 31,                      December 31,



 
            (In thousands, except per share amounts)                                                            2026       2025                               2025





 Revenues and other income:



 Operating revenues                                                                                           $783,548   $736,186                           $797,529



 Investment income (loss)                                                                                        2,887      6,596                              7,600



 Total revenues and other income                                                                               786,435    742,782                            805,129





 Costs and other deductions:



 Direct costs                                                                                                  493,469    447,300                            486,367



 General and administrative expenses                                                                            71,760     68,506                             76,279



 Research and engineering                                                                                       13,506     14,035                             13,328



 Depreciation and amortization                                                                                 156,186    154,638                            159,188



 Interest expense                                                                                               43,761     54,326                             50,625



 Gain on disposition of Quail Tools                                                                                                                          1,595



 Gain on bargain purchase                                                                                              (112,999)                              2,846



 Other, net                                                                                                   (13,393)    44,790                            (9,532)



 Total costs and other deductions                                                                              765,289    670,596                            780,696





 Income (loss) before income taxes                                                                              21,146     72,186                             24,433



 Income tax expense (benefit)                                                                                   16,884     15,007                              7,440





 Net income (loss)                                                                                               4,262     57,179                             16,993



 Less: Net (income) loss attributable to noncontrolling interest                                              (19,428)  (24,191)                           (6,645)



 Net income (loss) attributable to Nabors                                                                    $(15,166)   $32,988                            $10,348





 Earnings (losses) per share:



    Basic                                                                                                      $(1.54)     $2.35                              $0.17



    Diluted                                                                                                    $(1.54)     $2.18                              $0.17





 Weighted-average number of common shares outstanding:



    Basic                                                                                                       14,213     10,460                             14,131



    Diluted                                                                                                     14,213     11,671                             14,210







 Adjusted EBITDA                                                                                              $204,813   $206,345                           $221,555





 Adjusted operating income (loss)                                                                              $48,627    $51,707                            $62,367

                           
          
            NABORS INDUSTRIES LTD. AND SUBSIDIARIES


                            
          
            CONDENSED CONSOLIDATED BALANCE SHEETS


                                         
          
            (Unaudited)




                                                                                                March 31, December 31,



 
            (In thousands)                                                                        2026          2025





 ASSETS



 Current assets:



 Cash and short-term investments                                                                $500,853      $940,738



 Accounts receivable, net                                                                        417,717       391,705



 Other current assets                                                                            234,031       219,130



      Total current assets                                                                     1,152,601     1,551,573



 Property, plant and equipment, net                                                            2,914,886     2,920,019



 Other long-term assets                                                                          318,149       318,065



      Total assets                                                                            $4,385,636    $4,789,657





 LIABILITIES AND EQUITY



 Current liabilities:



 Current debt                                                                             
 $          -     $377,492



 Trade accounts payable                                                                          322,837       300,467



 Other current liabilities                                                                       262,378       315,042



      Total current liabilities                                                                  585,215       993,001



 Long-term debt                                                                                2,118,729     2,117,187



 Other long-term liabilities                                                                     240,163       241,826



      Total liabilities                                                                        2,944,107     3,352,014





 Redeemable noncontrolling interest in subsidiary                                                489,129       482,446





 Equity:



 Shareholders' equity                                                                            568,942       590,727



 Noncontrolling interest                                                                         383,458       364,470



      Total equity                                                                               952,400       955,197



      Total liabilities and equity                                                            $4,385,636    $4,789,657

                            
          
            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


                                                                                                                     March 31,                     December 31,



 
            (In thousands, except rig activity)                                          2026                2025       2025





 Operating revenues:


                                                      
          U.S. Drilling                             $241,144   $230,746                          $240,624


                                                      
          International Drilling                     419,496    381,718                           423,842


                                                      
          Drilling Solutions                         106,222     93,179                           107,879


                                                      
          Rig Technologies (1)                        27,222     44,165                            37,747


                                                                 Other reconciling items (2)               (10,536)  (13,622)                         (12,563)


                                                      
          Total operating revenues                  $783,548   $736,186                          $797,529





 Adjusted EBITDA: (3)


                                                      
          U.S. Drilling                              $88,065    $92,711                           $93,213


                                                      
          International Drilling                     121,281    115,486                           131,262


                                                      
          Drilling Solutions                          38,662     40,853                            41,302


                                                      
          Rig Technologies (1)                           505      5,563                             4,946


                                                                 Other reconciling items (4)               (43,700)  (48,268)                         (49,168)


                                                      
          Total adjusted EBITDA                     $204,813   $206,345                          $221,555





 Adjusted operating income (loss): (5)


                                                      
          U.S. Drilling                              $24,624    $31,599                           $28,556


                                                      
          International Drilling                      40,757     32,958                            49,638


                                                      
          Drilling Solutions                          31,872     32,913                            34,022


                                                      
          Rig Technologies (1)                       (1,888)     4,335                             1,341


                                                                 Other reconciling items (4)               (46,738)  (50,098)                         (51,190)


                                                                 Total adjusted operating income
                                                                  (loss)                                    $48,627    $51,707                           $62,367





 Rig activity:



 Average Rigs Working: (7)


                                                      
               Lower 48                                 65.3       60.6                              59.8


                                                      
               Other US                                 10.0        7.6                               9.8


                                                      
          U.S. Drilling                                 75.3       68.2                              69.6


                                                      
          International Drilling                        92.6       85.0                              93.3


                                                      
          Total average rigs working                   167.9      153.2                             162.9





 Daily Rig Revenue: (6),(8)


                                                      
               Lower 48                              $32,653    $34,546                           $32,938


                                                      
               Other US                               54,646     61,361                            66,003


                                                      
          U.S. Drilling (10)                          35,573     37,557                            37,582


                                                      
          International Drilling                      50,351     49,895                            49,391





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


                                                      
               Lower 48                              $13,177    $14,276                           $13,303


                                                      
               Other US                               19,559     30,374                            29,557


                                                      
          U.S. Drilling (10)                          14,024     16,084                            15,586


                                                      
          International Drilling                      16,880     17,421                            17,630



 
  (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, gain on disposition of Quail Tools, gain on bargain purchase, 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, gain on disposition of Quail Tools, gain on bargain purchase
            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


                                                                                                                             March 31,                       December 31,



          
            (in thousands, except per share amounts)                                                      2026                    2025           2025





          
            BASIC EPS:



          Net income (loss) (numerator):



          Income (loss), net of tax                                                                           $
      4,262        $
          57,179  $
       16,993



          Less: net (income) loss attributable to                                                                (19,428)                 (24,191)         (6,645)
noncontrolling interest



          Less: deemed dividends to SPAC public                                                                                                              (250)
shareholders



          Less: distributed and undistributed earnings                                                                                     (1,177)           (301)
allocated to unvested shareholders



          Less: accrued distribution on redeemable                                                                (6,683)                  (7,184)         (7,344)
noncontrolling interest in subsidiary



          Numerator for basic earnings per share:



          Adjusted income (loss), net of tax - basic                                                       $
      (21,849)       $
          24,627   $
       2,453





          Weighted-average number of shares outstanding -                                                          14,213                    10,460           14,131
basic



          Earnings (losses) per share:



          Total Basic                                                                                        $
      (1.54)         $
          2.35    $
       0.17





          
            DILUTED EPS:



          Adjusted income (loss), net of tax - basic                                                       $
      (21,849)       $
          24,627   $
       2,453



          Add: after tax interest expense of convertible notes                                                                                 848



          Add: effect of reallocating undistributed earnings of                                                                                  4                1
unvested shareholders



          Adjusted income (loss), net of tax - diluted                                                     $
      (21,849)       $
          25,479   $
       2,454





          Weighted-average number of shares outstanding -                                                          14,213                    10,460           14,131
basic



          Add: if converted dilutive effect of convertible notes                                                                             1,176



          Add: dilutive effect of potential common shares                                                                                       35               79



          Weighted-average number of shares outstanding -                                                          14,213                    11,671           14,210
diluted



          Earnings (losses) per share:



          Total Diluted                                                                                      $
      (1.54)         $
          2.18    $
       0.17

                                            
          
            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 March 31, 2026


                                                     U.S.                               International                               Drilling                             Rig                 Other     Total
                                       Drilling                                Drilling                                 Solutions                         Technologies          reconciling
                                                                                                                                                                                   items





 Adjusted operating income (loss)                $24,624                                      $40,757                                 $31,872                         $(1,888)             $(46,738)   $48,627



 Depreciation and amortization                    63,441                                       80,524                                   6,790                            2,393                  3,038    156,186



 Adjusted EBITDA                                 $88,065                                     $121,281                                 $38,662                             $505              $(43,700)  $204,813






                                                                                                    
          
            Three Months Ended March 31, 2025


                                                     U.S.                               International                               Drilling                             Rig                 Other     Total
                                       Drilling                                Drilling                                 Solutions                         Technologies          reconciling
                                                                                                                                                                                   items





 Adjusted operating income (loss)                $31,599                                      $32,958                                 $32,913                           $4,335              $(50,098)   $51,707



 Depreciation and amortization                    61,112                                       82,528                                   7,940                            1,228                  1,830    154,638



 Adjusted EBITDA                                 $92,711                                     $115,486                                 $40,853                           $5,563              $(48,268)  $206,345






                                                                                                  
          
            Three Months Ended December 31, 2025


                                                     U.S.                               International                               Drilling                             Rig                 Other     Total
                                       Drilling                                Drilling                                 Solutions                         Technologies          reconciling
                                                                                                                                                                                   items





 Adjusted operating income (loss)                $28,556                                      $49,638                                 $34,022                           $1,341              $(51,190)   $62,367



 Depreciation and amortization                    64,657                                       81,624                                   7,280                            3,605                  2,022    159,188



 Adjusted EBITDA                                 $93,213                                     $131,262                                 $41,302                           $4,946              $(49,168)  $221,555


   
            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


                                                           March 31,                     December 31,



   
            (In thousands)         2026             2025                              2025





   Lower 48 - U.S. Drilling


      Adjusted operating
       income (loss)                 $17,405          $18,995                           $13,015


      Plus: General and
       administrative
       costs                           5,324            4,817                             4,874


      Plus: Research and
       engineering                     1,143              823                             1,199


      GAAP Gross Margin               23,872           24,635                            19,088


      Plus: Depreciation
       and amortization               53,595           53,225                            54,123


      Adjusted gross
       margin                        $77,467          $77,860                           $73,211





   Other - U.S. Drilling


      Adjusted operating
       income (loss)                  $7,219          $12,604                           $15,541


      Plus: General and
       administrative
       costs                             458              405                               416


      Plus: Research and
       engineering                        80               62                                90


      GAAP Gross Margin                7,757           13,071                            16,047


      Plus: Depreciation
       and amortization                9,846            7,887                            10,534


      Adjusted gross
       margin                        $17,603          $20,958                           $26,581





   U.S. Drilling


      Adjusted operating
       income (loss)                 $24,624          $31,599                           $28,556


      Plus: General and
       administrative
       costs                           5,782            5,222                             5,290


      Plus: Research and
       engineering                     1,223              885                             1,289


      GAAP Gross Margin               31,629           37,706                            35,135


      Plus: Depreciation
       and amortization               63,441           61,112                            64,657


      Adjusted gross
       margin                        $95,070          $98,818                           $99,792





   International Drilling


      Adjusted operating
       income (loss)                 $40,757          $32,958                           $49,638


      Plus: General and
       administrative
       costs                          17,609           16,378                            18,207


      Plus: Research and
       engineering                     1,749            1,414                             1,821


      GAAP Gross Margin               60,115           50,750                            69,666


      Plus: Depreciation
       and amortization               80,524           82,528                            81,624


      Adjusted gross
       margin                       $140,639         $133,278                          $151,290




 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


                                                                                                    March 31,                     December 31,



 
            (In thousands)                                                      2026             2025                              2025





 Net income (loss)                                                              $4,262          $57,179                           $16,993



 Income tax expense (benefit)                                                   16,884           15,007                             7,440



 Income (loss) before income taxes                                              21,146           72,186                            24,433



 Investment (income) loss                                                      (2,887)         (6,596)                          (7,600)



 Interest expense                                                               43,761           54,326                            50,625



 Gain on disposition of Quail Tools                                                                                               1,595



 Gain on bargain purchase                                                                    (112,999)                            2,846



 Other, net                                                                   (13,393)          44,790                           (9,532)



 Adjusted operating income (loss) (1)                                           48,627           51,707                            62,367



 Depreciation and amortization                                                 156,186          154,638                           159,188



 Adjusted EBITDA (2)                                                          $204,813         $206,345                          $221,555



 (1) Adjusted operating income (loss) represents net income (loss) before income tax expense (benefit), investment income (loss), interest expense, gain on disposition of Quail Tools, gain on bargain purchase 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, gain on disposition of Quail Tools, gain on bargain purchase, 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)




                                                                                    March 31, December 31,



 
            (In thousands)                                                            2026          2025





 Current debt                                                               
   $          -     $377,492



 Long-term debt                                                                    2,118,729     2,117,187



      Total Debt                                                                   2,118,729     2,494,679



 Less: Cash and short-term investments                                               500,853       940,738



      Net Debt                                                                    $1,617,876    $1,553,941

                                      
          
            NABORS INDUSTRIES LTD. AND SUBSIDIARIES


                                   
          
            RECONCILIATION OF ADJUSTED FREE CASH FLOW TO


                                     
          
            NET CASH PROVIDED BY OPERATING ACTIVITIES


                                                    
          
            (Unaudited)




                                                                                                                                   Three Months Ended


                                                                                                                          March 31,                       December 31,



         
            (In thousands)                                                                        2026       2025                                2025





         Net cash provided by operating activities                                                      $113,339    $87,735                            $245,841



         Add: Capital expenditures, net of proceeds from sales                                         (161,558)  (159,161)                           (114,043)
of assets





         Free cash flow                                                                                $(48,219) $(71,426)                           $131,798





         Cash paid for acquisition related costs (1)                                                                10,181





         Adjusted free cash flow                                                                       $(48,219) $(61,245)                           $131,798




 (1) Cash paid related to the Parker Drilling acquisition




  Adjusted free cash flow represents net cash provided by operating activities less cash used for capital expenditures, net of proceeds from sales of assets, and before cash paid for acquisition related costs. 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.

View original content:https://www.prnewswire.com/news-releases/disciplined-execution-durable-momentum-nabors-1q-2026-302756186.html

SOURCE Nabors Industries Ltd.

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