SMHI 10-Q Quarterly Report Sept. 30, 2025 | Alphaminr
SEACOR Marine Holdings Inc.

SMHI 10-Q Quarter ended Sept. 30, 2025

SEACOR MARINE HOLDINGS INC.
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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 10-Q

(Mark One)

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2025 or

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number 1-37966

SEACOR Marine Holdings Inc.

(Exact Name of Registrant as Specified in Its Charter)

Delaware

47-2564547

(State or Other Jurisdiction of

Incorporation or Organization)

(IRS Employer

Identification No.)

12121 Wickchester Lane , Suite 500 , Houston , TX

77079

(Address of Principal Executive Offices)

(Zip Code)

Registrant’s Telephone Number, Including Area Code: ( 346 ) 980-1700

Securities registered pursuant to Section 12(b) of the Act:

Title of each class

Trading Symbol(s)

Name of each exchange on which registered

Common stock , par value $0.01 per share

SMHI

New York Stock Exchange

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes No

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer

Accelerated filer

Non-accelerated filer

Smaller reporting company

Emerging growth company

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes No

The total number of shares of common stock, par value $.01 per share (“Common Stock”), outstanding as of October 24, 2025 was 26,976,259 . The registrant has no other class of common stock outstanding.


SEACOR MARINE HOLDINGS INC.

Table of Contents

Part I.

Financial Information

1

Item 1.

Financial Statements (Unaudited)

1

Condensed Consolidated Balance Sheets as of September 30, 2025 and December 31, 2024

1

Condensed Consolidated Statements of Income (Loss) for the Three and Nine Months Ended September 30, 2025 and 2024

2

Condensed Consolidated Statements of Comprehensive Income (Loss) for the Three and Nine Months Ended September 30, 2025 and 2024

3

Condensed Consolidated Statements of Changes in Equity for the Three and Nine Months Ended September 30, 2025 and 2024

4

Condensed Consolidated Statements of Cash Flows for the Nine Months Ended September 30, 2025 and 2024

5

Notes to Condensed Consolidated Financial Statements

6

Item 2.

Management’s Discussion and Analysis of Financial Condition and Results of Operations

21

Item 3.

Quantitative and Qualitative Disclosures About Market Risk

46

Item 4.

Controls and Procedures

46

Part II.

Other Information

47

Item 1.

Legal Proceedings

47

Item 1A.

Risk Factors

47

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

47

Item 3.

Default Upon Senior Securities

47

Item 4.

Mine Safety Disclosures

47

Item 5.

Other Information

47

Item 6.

Exhibits

48

i


PART I—FINANC IAL INFORMATION

ITEM 1. FINANC IAL STATEMENTS

SEACOR MARINE HOLDINGS INC.

UNAUDITED CONDENSED CONS OLIDATED BALANCE SHEETS

(in thousands, except share data)

September 30, 2025

December 31, 2024

ASSETS

Current Assets:

Cash and cash equivalents

$

90,953

$

59,491

Restricted cash

17,255

16,649

Receivables:

Trade, net of allowance for credit loss of $ 4,176 and $ 4,745 as of September 30, 2025 and December 31, 2024, respectively

62,788

69,888

Other

16,801

7,913

Tax receivable

507

1,601

Inventories

2,552

2,760

Prepaid expenses and other

3,448

4,406

Assets held for sale

10,943

Total current assets

194,304

173,651

Property and Equipment:

Historical cost

797,381

900,414

Accumulated depreciation

( 344,899

)

( 367,448

)

452,482

532,966

Construction in progress

40,394

11,904

Net property and equipment

492,876

544,870

Right-of-use asset - operating leases

903

3,436

Right-of-use asset - finance leases

22

36

Investments, at equity, and advances to 50% or less owned companies

2,707

3,541

Other assets

1,686

1,577

Total assets

$

692,498

$

727,111

LIABILITIES AND EQUITY

Current Liabilities:

Current portion of operating lease liabilities

$

510

$

606

Current portion of finance lease liabilities

11

17

Current portion of long-term debt

30,000

27,500

Accounts payable

25,928

29,236

Accrued wages and benefits

3,641

5,229

Accrued interest

1,618

Accrued capital, repair and maintenance expenditures

8,160

8,791

Unearned revenue

1,799

2,534

Accrued insurance deductibles and premiums

3,972

3,561

Derivatives

464

Other current liabilities

7,130

5,486

Total current liabilities

81,151

85,042

Long-term operating lease liabilities

567

2,982

Long-term finance lease liabilities

11

20

Long-term debt

311,858

317,339

Deferred income taxes

20,609

22,037

Deferred gains and other liabilities

639

1,369

Total liabilities

414,835

428,789

Equity:

SEACOR Marine Holdings Inc. stockholders’ equity:

Common stock, $ .01 par value, 60,000,000 shares authorized; 28,066,298 and 28,466,326 shares issued as of September 30, 2025 and December 31, 2024, respectively

281

287

Additional paid-in capital

470,228

479,283

Accumulated deficit

( 193,822

)

( 180,600

)

Shares held in treasury of 1,090,039 and 796,965 as of September 30, 2025 and December 31, 2024, respectively, at cost

( 9,639

)

( 8,110

)

Accumulated other comprehensive income, net of tax

10,294

7,141

277,342

298,001

Noncontrolling interests in subsidiaries

321

321

Total equity

277,663

298,322

Total liabilities and equity

$

692,498

$

727,111

The accompanying notes are an integral part of these condensed consolidated financial statements and should be read in conjunction herewith.

1


SEACOR MARINE HOLDINGS INC.

UNAUDITED CONDENSED CONSOL IDATED STATEMENTS OF INCOME (LOSS)

(in thousands, except share data)

Three Months Ended September 30,

Nine Months Ended September 30,

2025

2024

2025

2024

Operating Revenues

$

59,194

$

68,916

$

175,503

$

201,553

Costs and Expenses:

Operating

47,684

52,907

139,105

150,526

Administrative and general

11,269

11,019

34,753

33,825

Lease expense

280

364

942

1,331

Depreciation and amortization

12,125

12,928

37,025

38,749

71,358

77,218

211,825

224,431

Gains on Asset Dispositions and Impairments, Net

30,230

1,821

55,202

1,857

Operating Income (Loss)

18,066

( 6,481

)

18,880

( 21,021

)

Other Income (Expense):

Interest income

297

358

1,105

1,396

Interest expense

( 8,947

)

( 10,127

)

( 27,377

)

( 30,626

)

Derivative gains (losses), net

17

67

229

( 372

)

Foreign currency gains (losses), net

218

( 1,717

)

( 3,097

)

( 2,357

)

Gains on insurance claim settlement

4,581

4,581

Other, net

( 221

)

29

( 221

)

( 66

)

( 4,055

)

( 11,390

)

( 24,780

)

( 32,025

)

Income (Loss) Before Income Tax Expense (Benefit) and Equity in Earnings of 50% or Less Owned Companies

14,011

( 17,871

)

( 5,900

)

( 53,046

)

Income Tax Expense (Benefit)

5,410

( 513

)

8,822

( 270

)

Income (Loss) Before Equity in Earnings of 50% or Less Owned Companies

8,601

( 17,358

)

( 14,722

)

( 52,776

)

Equity in Earnings of 50% or Less Owned Companies

393

1,012

1,500

878

Net Income (Loss)

$

8,994

$

( 16,346

)

$

( 13,222

)

$

( 51,898

)

Net Earnings (Loss) Per Share:

Basic

$

0.35

$

( 0.59

)

$

( 0.50

)

$

( 1.88

)

Diluted

0.35

( 0.59

)

( 0.50

)

( 1.88

)

Weighted Average Common Stock and Warrants Outstanding:

Basic

25,657,809

27,772,733

26,409,312

27,615,699

Diluted

25,887,710

27,772,733

26,409,312

27,615,699

The accompanying notes are an integral part of these condensed consolidated financial statements and should be read in conjunction herewith.

2


SEACOR MARINE HOLDINGS INC.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS)

(in thousands)

Three Months Ended

Nine Months Ended

September 30,

September 30,

2025

2024

2025

2024

Net Income (Loss)

$

8,994

$

( 16,346

)

$

( 13,222

)

$

( 51,898

)

Other Comprehensive (Loss) Income:

Foreign currency translation (losses) gains

( 686

)

1,774

3,153

1,646

( 686

)

1,774

3,153

1,646

Income Tax Expense

( 686

)

1,774

3,153

1,646

Comprehensive Income (Loss)

$

8,308

$

( 14,572

)

$

( 10,069

)

$

( 50,252

)

The accompanying notes are an integral part of these condensed consolidated financial statements and should be read in conjunction herewith.

3


SEACOR MARINE HOLDINGS INC.

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

(in thousands, except share data)

Shares of
Common
Stock
Outstanding

Common
Stock

Additional
Paid-In
Capital

Shares
Held in
Treasury

Treasury
Stock

Accumulated
Deficit

Accumulated
Other
Comprehensive
Income

Non-
Controlling
Interests In
Subsidiaries

Total
Equity

For the Nine Months Ended September 30, 2025

December 31, 2024

27,669,361

$

287

$

479,283

796,965

$

( 8,110

)

$

( 180,600

)

$

7,141

$

321

$

298,322

Repurchase of Common Stock

( 1,355,761

)

( 13

)

( 7,076

)

( 7,089

)

Repurchase of warrants

( 6,668

)

( 6,668

)

Restricted stock grants

644,880

6

6

Amortization of share awards

4,690

4,690

Restricted stock vesting

( 216,874

)

216,874

( 1,141

)

( 1,141

)

Performance restricted stock vesting

110,741

74,189

( 377

)

( 377

)

Director share awards

125,923

1

( 1

)

Director restricted stock vesting

( 2,011

)

2,011

( 11

)

( 11

)

Net loss

( 13,222

)

( 13,222

)

Other comprehensive income

3,153

3,153

September 30, 2025

26,976,259

$

281

$

470,228

1,090,039

$

( 9,639

)

$

( 193,822

)

$

10,294

$

321

$

277,663

For the Three Months Ended September 30, 2025

June 30, 2025

26,976,259

$

281

$

468,669

1,090,039

$

( 9,639

)

$

( 202,816

)

$

10,980

$

321

$

267,796

Amortization of share awards

1,559

1,559

Net income

8,994

8,994

Other comprehensive loss

( 686

)

( 686

)

September 30, 2025

26,976,259

$

281

$

470,228

1,090,039

$

( 9,639

)

$

( 193,822

)

$

10,294

$

321

$

277,663

Shares of
Common
Stock
Outstanding

Common
Stock

Additional
Paid-In
Capital

Shares
Held in
Treasury

Treasury
Stock

Accumulated
Deficit

Accumulated
Other
Comprehensive
Income

Non-
Controlling
Interests In
Subsidiaries

Total
Equity

For the Nine Months Ended September 30, 2024

December 31, 2023

27,184,778

$

280

$

472,692

481,014

$

( 4,221

)

$

( 102,425

)

$

7,577

$

321

$

374,224

Restricted stock grants

563,271

6

6

Amortization of share awards

4,829

4,829

Exercise of options

12,166

140

140

Restricted stock vesting

( 251,333

)

251,333

( 3,120

)

( 3,120

)

Performance restricted stock vesting

96,150

61,305

( 769

)

( 769

)

Director share awards

43,504

1

1

Director restricted stock vesting

( 3,274

)

3,274

Net loss

( 51,898

)

( 51,898

)

Other comprehensive income

( 51

)

1,646

1,595

September 30, 2024

27,645,262

$

287

$

477,661

796,926

$

( 8,110

)

$

( 154,374

)

$

9,223

$

321

$

325,008

For the Three Months Ended September 30, 2024

June 30, 2024

27,636,184

$

286

$

476,020

796,926

$

( 8,110

)

$

( 138,028

)

$

7,449

$

321

$

337,938

Amortization of share awards

1,603

1,603

Exercise of options

3,000

38

38

Director share awards

6,078

1

1

Net loss

( 16,346

)

( 16,346

)

Other comprehensive income

1,774

1,774

September 30, 2024

27,645,262

$

287

$

477,661

796,926

$

( 8,110

)

$

( 154,374

)

$

9,223

$

321

$

325,008

The accompanying notes are an integral part of these condensed consolidated financial statements and should be read in conjunction herewith.

4


SEACOR MARINE HOLDINGS INC.

UNAUDITED CONDENSED CONSOLIDA TED STATEMENTS OF CASH FLOWS

(in thousands)

Nine Months Ended September 30,

2025

2024

Cash Flows from Operating Activities:

Net Loss

$

( 13,222

)

$

( 51,898

)

Adjustments to reconcile net loss to net cash used in operating activities:

Depreciation and amortization

37,025

38,749

Deferred financing costs amortization

890

Stock-based compensation expense

4,696

4,836

Debt discount amortization

694

5,980

Allowance for credit losses

7

144

Gains from equipment sales, retirements or impairments

( 55,202

)

( 1,857

)

Derivative (gains) losses

( 229

)

372

Interest on finance leases

3

1

Settlements on derivative transactions, net

( 373

)

164

Currency losses

3,097

2,357

Deferred income taxes

( 1,428

)

( 8,916

)

Equity earnings

( 1,500

)

( 878

)

Dividends received from 50% or less owned companies

3,199

2,916

Changes in Operating Assets and Liabilities:

Accounts receivables

( 1,083

)

( 10,049

)

Other assets

1,605

( 2,653

)

Accounts payable and accrued liabilities

( 1,491

)

1,052

Net cash used in operating activities

( 24,202

)

( 18,790

)

Cash Flows from Investing Activities:

Purchases of property and equipment

( 40,356

)

( 4,284

)

Proceeds from disposition of property and equipment

116,132

2,417

Net cash provided by (used in) investing activities

75,776

( 1,867

)

Cash Flows from Financing Activities:

Payments on long-term debt

( 20,000

)

( 21,833

)

Proceeds from issuance of long-term debt, net of debt discount and issuance costs

15,799

Payments on finance leases

( 16

)

( 28

)

Payments for repurchase of common stock

( 7,089

)

Payments for repurchase of warrants

( 6,668

)

Proceeds from exercise of stock options

140

Tax withholdings on restricted stock vesting and director share awards

( 1,529

)

( 3,889

)

Net cash used in financing activities

( 19,503

)

( 25,610

)

Effects of Exchange Rate Changes on Cash, Restricted Cash and Cash Equivalents

( 3

)

Net Change in Cash, Restricted Cash and Cash Equivalents

32,068

( 46,267

)

Cash, Restricted Cash and Cash Equivalents, Beginning of Period

76,140

84,131

Cash, Restricted Cash and Cash Equivalents, End of Period

$

108,208

$

37,864

Supplemental disclosures:

Cash paid for interest, excluding capitalized interest

$

26,683

$

21,925

Income taxes refunded (paid), net

1,095

( 50

)

Noncash Investing and Financing Activities:

Decrease in capital expenditures in accounts payable and accrued liabilities

( 5,377

)

( 1,100

)

Recognition of a new right-of-use asset - financing leases

7

The accompanying notes are an integral part of these condensed consolidated financial statements and should be read in conjunction herewith.

5


SEACOR MARINE HOLDINGS INC.

NOTES TO CONDENSED CONSOLI DATED FINANCIAL STATEMENTS

(unaudited)

1.
BASIS OF PRESENTATION AND ACCOUNTING POLICIES

The condensed consolidated financial statements include the accounts of SEACOR Marine Holdings Inc. and its consolidated subsidiaries (the “Company”). In the opinion of management, all adjustments (consisting of normal recurring adjustments) have been made to fairly present the unaudited condensed consolidated financial statements for the periods indicated. Results of operations for the interim periods presented are not necessarily indicative of operating results for the full year or any future periods.

Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) have been condensed or omitted. These condensed consolidated financial statements should be read in conjunction with the Company’s financial statements and related notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024 (the “2024 Annual Report”).

Unless the context otherwise indicates, any reference in this Quarterly Report on Form 10-Q to the “Company” refers to SEACOR Marine Holdings Inc. and its consolidated subsidiaries, and any reference in this Quarterly Report on Form 10-Q to “SEACOR Marine” refers to SEACOR Marine Holdings Inc. without its consolidated subsidiaries.

Recently Adopted Accounting Standards.

On November 27, 2023, the Financial Accounting Standards Board (“FASB”) issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires public entities to disclose information about their reportable segments’ significant expenses on an interim and annual basis. The guidance is effective for fiscal years beginning after December 15, 2023 and interim periods within the fiscal years beginning after December 15, 2024. The Company adopted the standard as of December 31, 2024 and the adoption of the standard did not have a material effect on the Company’s consolidated financial position, results of operations or disclosures.

Recently Issued Accounting Standards.

On September 29, 2025, the FASB issued Accounting Standards Update (“ASU”) 2025-07, Derivatives and Hedging (Topic 815) and Revenue from Contracts with Customers (Topic 606): Derivatives Scope Refinements and Scope Clarification for Share-Based Noncash Consideration from a Customer in a Revenue Contract, which addresses two issues: (1) refines the scope of the guidance on derivatives in ASC 815 (Issue 1) and (2) clarifies the guidance on share-based payments from a customer in ASC 606 (Issue 2). The guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2026. While early adoption is permitted, the Company has determined it will not early adopt the standards. The Company does not believe the adoption of the standard will have a material effect on the Company’s consolidated financial position or results of operations.

On December 14, 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires public entities to disclose, on an annual basis, information about their effective tax rate reconciliation and information on income taxes paid. The guidance is effective for fiscal years beginning after December 15, 2024. While early adoption is permitted, the Company has determined it will not early adopt the standard. The Company does not believe the adoption of the standard will have a material effect on the Company’s consolidated financial position or results of operations.

6


On October 9, 2023, the FASB issued ASU 2023-06, Disclosure Improvements: Codification Amendments in Response to the United States Securities and Exchange Commission’s (“SEC”) Disclosure Update and Simplification Initiative, which amends the disclosure or presentation requirements related to various subtopics in the FASB Accounting Standards Codification (“ASC”). The effective date is contingent on when the SEC removes the related disclosure from Regulation S-X or Regulation S-K, with early adoption prohibited. The Company does not believe the adoption of the standard will have a material effect on the Company’s consolidated financial position, results of operations or disclosures.

Accounting Policies.

Basis of Consolidation. The consolidated financial statements include the accounts of SEACOR Marine and its controlled subsidiaries. Control is generally deemed to exist if the Company has greater than 50 % of the voting rights of a subsidiary. All significant intercompany accounts and transactions are eliminated in the combination and consolidation.

Noncontrolling interests in consolidated subsidiaries are included in the consolidated balance sheets as a separate component of equity. The Company reports consolidated net income (loss) inclusive of both the Company’s and the noncontrolling interests’ share, as well as the amounts of consolidated net income (loss) attributable to each of the Company and the noncontrolling interests. If a subsidiary is deconsolidated upon a change in control, any retained noncontrolling equity investment in the former controlled subsidiary is measured at fair value and a gain or loss is recognized in net income (loss) based on such fair value. If a subsidiary is consolidated upon the business acquisition of controlling interests by the Company, any previous noncontrolled equity investment in the subsidiary is measured at fair value and a gain or loss is recognized in net income (loss) based on such fair value.

The Company employs the equity method of accounting for investments in 50% or less owned companies that it does not control but has the ability to exercise significant influence over the operating and financial policies of the business venture. Significant influence is generally deemed to exist if the Company has between 20 % and 50 % of the voting rights of a business venture but may exist when the Company’s ownership percentage is less than 20%. In certain circumstances, the Company may have an economic interest in excess of 50% but may not control and consolidate the business venture. Conversely, the Company may have an economic interest less than 50% but may control and consolidate the business venture. The Company reports its investments in and advances to these business ventures in the accompanying consolidated balance sheets as investments, at equity, and advances to 50% or less owned companies. The Company reports its share of earnings from investments in 50% or less owned companies in the accompanying consolidated statements of income (loss) as equity in earnings of 50% or less owned companies, net of tax.

Certain reclassifications were made to previously reported amounts in the consolidated financial statements and notes thereto to make them consistent with the current period presentation.

Use of Estimates. The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“U.S.”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from estimates and those differences may be material.

Revenue Recognition . Revenue is recognized when (or as) the Company transfers promised goods or services to its customers in amounts that reflect the consideration to which the Company expects to be entitled to in exchange for those goods or services, which occurs when (or as) the Company satisfies its contractual obligations and transfers over control of the promised goods or services to its customers. The Company recognizes revenue, net of sales taxes, based on its estimates of the consideration the Company expects to receive. Costs to obtain or fulfill a contract are expensed as incurred.

7


The Company earns revenue primarily from the time charter and bareboat charter of vessels to customers. Since the Company charges customers based upon daily rates of hire, vessel revenues are recognized on a daily basis throughout the contract period. Under a time charter, the Company provides a vessel to a customer and is responsible for all operating expenses, typically excluding fuel. Under a bareboat charter, the Company provides a vessel to a customer and the customer assumes responsibility for all operating expenses and assumes all risks of operation. In the U.S. Gulf of America, time charter durations and rates are typically established in the context of master service agreements that govern the terms and conditions of the charter.

In the Company’s operating areas, contracts or charters vary in length from several days to multi-year periods. Many of the Company’s contracts and charters include cancellation clauses without early termination penalties. As a result of cancellations, options and frequent renewals, the stated duration of charters may not correlate with the length of time the vessel is contracted for to provide services to a particular customer.

The Company contracts with various customers to carry out management services for vessels as agents for and on behalf of ship owners. These services include crew management, technical management, commercial management, insurance arrangements, sale and purchase of vessels, provisions and bunkering. As the manager of the vessels, the Company undertakes to use its best endeavors to provide the agreed management services as agents for and on behalf of the owners in accordance with sound ship management practice and to protect and promote the interest of the owners in all matters relating to the provision of services thereunder. The Company also contracts with various customers to carry out management services regarding engineering for vessel construction and vessel conversions. The vast majority of the ship management agreements span one to three years and are typically billed on a monthly basis. The Company transfers control of the service to the customer and satisfies its performance obligation over the term of the contract, and therefore recognizes revenue over the term of the contract while related costs are expensed as incurred.

Revenue that does not meet these criteria is deferred until the criteria is met and is considered a contract liability and is recognized as such. Contract liabilities, which are included in unearned revenue in the accompanying consolidated balance sheets, as of September 30, 2025 and December 31, 2024 were as follows (in thousands):

September 30, 2025

December 31, 2024

Balance at beginning of period

$

2,534

$

687

Unearned revenues during the period

6,767

6,689

Revenues recognized during the period

( 7,502

)

( 4,842

)

Balance at end of period

$

1,799

$

2,534

As of September 30, 2025 and December 31, 2024 , the Company had unearned revenue of $ 1.8 million and $ 2.5 million, respectively, primarily related to mobilization of vessels.

Direct Operating Expenses. Direct operating costs and expenses that are considered significant, other than leased-in equipment expense, consist primarily of costs and expenses such as: personnel; repairs and maintenance; drydocking; insurance and loss reserves; and fuel, lubes and supplies. Other direct operating expenses consist of costs such as brokers’ commissions, communication costs, expenses incurred in mobilizing vessels between geographic regions, third party ship management fees, freight expenses, and customs and importation duties. Direct operating costs are expensed as incurred.

Cash and Cash Equivalents. The Company considers all highly liquid investments, with an original maturity of three months or less from the date purchased, to be cash equivalents.

Restricted Cash. Restricted cash primarily relates to banking and credit facility requirements.

Trade and Other Receivables and Allowance for Credit Losses. Customers are primarily major integrated national, international oil companies, large independent oil and natural gas exploration and production companies

8


and established wind farm construction companies. Customers are granted credit on a short-term basis and the related credit risks are minimal. Other receivables consist primarily of operating expenses the Company incurs in relation to vessels it manages for other entities, as well as insurance and income tax receivables. The Company routinely reviews its receivables and makes provisions for expected credit losses utilizing the Current Expected Credit Losses model (“CECL”). The CECL model utilizes a lifetime expected credit loss measurement objective for the recognition of credit losses for loans and other receivables at the time the financial asset is originated or acquired. However, those provisions are estimates and actual results may materially differ from those estimates. After collection efforts have been exhausted, trade receivables that are deemed uncollectible are removed from both accounts receivable and the allowance for credit losses.

Property and Equipment. Equipment, stated at cost, is depreciated using the straight-line method over the estimated useful life of the asset to an estimated salvage value. With respect to each class of asset, the estimated useful life is based upon a newly built asset being placed into service and represents the time period beyond which it is typically not justifiable for the Company to continue to operate the asset in the same or similar manner. From time to time, the Company may acquire older vessels that have already exceeded the Company’s useful life policy, in which case the Company depreciates such assets based on its best estimate of the asset’s remaining useful life, typically the period until the next survey or certification date. As of September 30, 2025 , the estimated useful life of the Company’s new offshore support vessels was 20 years.

Equipment maintenance and repair costs and the costs of routine overhauls, drydockings and inspections performed on vessels and equipment are charged to operating expense as incurred. Expenditures that extend the useful life or improve the marketing and commercial characteristics of equipment as well as major renewals and improvements to other properties are capitalized.

Certain interest costs incurred during the construction of equipment are capitalized as part of the assets’ carrying values and are amortized over such assets’ estimated useful lives. There was $ 1.5 million of capitalized interest recognized during the nine months ended September 30, 2025 and no capitalized interest recognized during the nine months ended September 30, 2024 .

Impairment of Long-Lived Assets. The Company performs an impairment analysis of long-lived assets used in operations when indicators of impairment are present. These indicators may include a significant decrease in the market price of a long-lived asset or asset group, a significant adverse change in the extent or manner in which a long-lived asset or asset group is being used or in its physical condition, or a current period operating or cash flow loss combined with a history of operating or cash flow losses or a forecast that demonstrates continuing losses associated with the use of a long-lived asset or asset group. If the carrying values of the assets are not recoverable, as determined by their estimated future undiscounted cash flows, the estimated fair value of the assets or asset groups are compared to their current carrying values and impairment charges are recorded if the carrying value exceeds fair value.

During the nine months ended September 30, 2025 and 2024, the Company did no t record impairment charges on any owned or leased-in vessels. Impairment charges are included in gains (losses) on asset dispositions and impairments in the accompanying consolidated statements of income (loss). Estimated fair values for the Company owned vessels were established by independent appraisers based on researched market information, replacement cost information and other data.

For vessel classes and individual vessels with indicators of impairment as of September 30, 2025, the Company estimated that their future undiscounted cash flows exceeded their current carrying values. However, the Company’s estimates of future undiscounted cash flows are highly subjective as utilization and rates per day worked are uncertain, especially in light of the continued volatility in commodity prices as well as the timing and cost of reactivating cold-stacked vessels. If market conditions decline, changes in the Company’s expectations on future cash flows may result in recognizing additional impairment charges related to its long-lived assets in future periods. For any vessel or vessel class that has indicators of impairment and is deemed not recoverable through

9


future operations, the Company determines the fair value of the vessel or vessel class. If the fair value determination is less than the carrying value of the vessel or vessel class, an impairment is recognized to reduce the carrying value to fair value. Fair value determination is primarily accomplished by obtaining independent valuations of vessel or vessel classes from qualified third-party appraisers.

Impairment of 50% or Less Owned Companies. Investments in 50% or less owned companies are reviewed periodically to assess whether there is an other-than-temporary decline in the carrying value of the investment. In its evaluation, the Company considers, among other items, recent and expected financial performance and returns, impairments recorded by the investee and the capital structure of the investee. When the Company determines the estimated fair value of an investment is below carrying value and the decline is other-than-temporary, the investment is written down to its estimated fair value. Actual results may vary from the Company’s estimates due to the uncertainty regarding projected financial performance, the severity and expected duration of declines in value and the available liquidity in the capital markets to support the continuing operations of the investee, among other factors. Although the Company believes its assumptions and estimates are reasonable, the investee’s actual performance compared with the estimates could produce different results and lead to additional impairment charges in future periods. During the nine months ended September 30, 2025 and 2024 , the Company did no t recognize any impairment charges related to its 50% or less owned companies.

Income Taxes. During the nine months ended September 30, 2025 , the Company’s effective income tax rate of 149.6 % was primarily due to foreign taxes paid that are not creditable against U.S. income taxes and foreign losses for which there is no benefit for U.S. income tax purposes.

Earnings ( Loss) Per Share. Basic earnings/loss per share of Common Stock of SEACOR Marine is computed based on the weighted average number of shares of Common Stock and warrants to purchase Common Stock at an exercise price of $ 0.01 per share (“Warrants”) issued and outstanding during the relevant periods. The Warrants are included in the basic earnings/loss per share of Common Stock because the shares issuable upon exercise of the Warrants are issuable for de minimis cash consideration and therefore not anti-dilutive. Diluted earnings/loss per share of Common Stock is computed based on the weighted average number of shares of Common Stock and Warrants issued and outstanding plus the effect of other potentially dilutive securities through the application of the treasury stock method and the if-converted method that assumes all shares of Common Stock have been issued and outstanding during the relevant periods pursuant to the conversion of the New Convertible Notes unless anti-dilutive. As of December 31, 2024, the Company no longer had New Convertible Notes as a result of the completion of the 2024 SMFH Credit Facility as previously described in the 2024 Annual Report. As of June 30, 2025, the Company no longer had any warrants to purchase Common Stock outstanding as a result of the completion of the Securities Repurchase (as defined in “Note 9. Stockholders’ Equity”).

For the three and nine months ended September 30, 2024 , diluted loss per share of Common Stock excluded 2,978,724 shares of Common Stock issuable upon conversion of the New Convertible Notes as the effect of their inclusion in the computation would be anti-dilutive.

In addition, for the three months ended September 30, 2025 diluted earnings per share of Common Stock included 163,749 shares of restricted stock, 50,443 shares of Common Stock, issuable upon exercise of outstanding stock options, and 15,710 of performance-based restricted stock units as the effect of their inclusion in the computation would be dilutive. For the three months ended September 30, 2025 and 2024 , diluted earnings (loss) per share of Common Stock excluded 1,185,624 and 1,392,226 shares of restricted stock, respectively, and 958,422 and 1,013,865 shares of Common Stock, respectively, issuable upon exercise of outstanding stock options, as the effect of their inclusion in the computation would be anti-dilutive.

For the nine months ended September 30, 2025 and 2024 diluted loss per share of Common Stock excluded 1,349,373 and 1,392,226 shares of restricted stock, respectively, and 1,008,865 and 1,013,865 shares of Common Stock, respectively, issuable upon exercise of outstanding stock options, as the effect of their inclusion in the computation would be anti-dilutive.

10


2.
EQUIPMENT ACQUISITIONS AND DISPOSITIONS

During the nine months ended September 30, 2025, capital expenditures were $ 40.4 million and there were no equipment deliveries. During the nine months ended September 30, 2025 , the Company sold one fast support vessel (“FSV”) and two platform supply vessels (“PSV”) , previously classified as held for sale, as well as three liftboats and other equipment not previously classified as such, for net cash proceeds of $ 116.1 million, after transaction costs, and a gain of $ 55.2 million. During the nine months ended September 30, 2024 , the Company sold one anchor handling towing supply vessel (“AHTS”), previously classified as held for sale, and other equipment for net cash proceeds of $ 2.4 million, after transaction costs, and a gain of $ 1.9 million.

3.
INVESTMENTS, AT EQUITY AND ADVANCES TO 50% OR LESS OWNED COMPANIES

Investments, at equity, and advances to 50% or less owned companies as of September 30, 2025 and December 31, 2024 were as follows (in thousands):

Ownership

September 30, 2025

December 31, 2024

Seabulk Angola

49.0

%

$

1,136

$

962

SEACOR Marine Arabia

45.0

%

1,500

2,508

Other

20.0 % - 50.0 %

71

71

$

2,707

$

3,541

4.
LONG-TERM DEBT

The Company’s long-term debt obligations as of September 30, 2025 and December 31, 2024 were as follows (in thousands):

September 30, 2025

December 31, 2024

2024 SMFH Credit Facility

$

346,400

$

350,000

Current portion due within one year

( 30,000

)

( 27,500

)

Unamortized debt discount

( 3,849

)

( 4,338

)

Deferred financing costs

( 693

)

( 823

)

Long-term debt, less current portion

$

311,858

$

317,339

As of September 30, 2025, the Company was in compliance with all debt covenants and lender requirements.

Letters of Credit . As of September 30, 2025 and December 31, 2024 , the Company had outstanding letters of credit of $ 0.4 million securing lease obligations, labor and performance guaranties.

5.
LEASES

As of September 30, 2025 , the Company leased-in certain facilities and other equipment. The leases typically contain purchase and renewal options or rights of first refusal with respect to the sale or lease of the equipment. The lease terms of certain facilities and other equipment had a duration ranging from three to 255 months.

11


As of September 30, 2025, future minimum payments for leases for the remainder of 2025 and the years ended December 31, noted below, were as follows (in thousands):

Operating Leases

Finance Leases

Remainder of 2025

$

302

$

3

2026

358

13

2027

188

9

2028

30

2029

30

Years subsequent to 2029

510

1,418

25

Interest component

( 341

)

( 3

)

1,077

22

Current portion of long-term lease liabilities

510

11

Long-term lease liabilities

$

567

$

11

For the three and nine months ended September 30, 2025 and 2024 the components of lease expense were as follows (in thousands):

Three Months Ended September 30,

Nine Months Ended September 30,

2025

2024

2025

2024

Operating lease costs

$

159

$

218

$

566

$

1,009

Finance lease costs:

Amortization of finance lease assets (1)

3

12

19

32

Interest on finance lease liabilities (2)

1

3

1

Short-term lease costs

121

146

376

322

$

284

$

376

$

964

$

1,364

(1)
Included in amortization costs in the consolidated statements of income (loss) .
(2)
Included in interest expense in the consolidated statements of income (loss) .

For the nine months ended September 30, 2025 supplemental cash flow information related to leases was as follows (in thousands):

2025

2024

Operating cash outflows from operating leases

$

522

$

1,658

Financing cash outflows from finance leases

16

28

Right-of-use assets obtained for operating lease liabilities

Right-of-use assets obtained for finance lease liabilities

7

For the nine months ended September 30, 2025 other information related to leases was as follows:

2025

2024

Weighted average remaining lease term, in years - operating leases

10.4

11.7

Weighted average remaining lease term, in years - finance leases

2.0

1.2

Weighted average discount rate - operating leases

8.8

%

6.3

%

Weighted average discount rate - finance leases

11.0

%

6.4

%

12


6.
INCOME TAXES

The following table reconciles the difference between the statutory federal income tax rate for the Company and the effective income tax rate for the nine months ended September 30, 2025:

Statutory rate

( 21.0

)%

Foreign taxes

123.0

%

Income (loss) of foreign subsidiaries not includable in U.S. return

38.2

%

162(m) - Executive compensation

7.6

%

Subpart F Income and GILTI

11.0

%

Share Award Plans

( 11.9

)%

Accrual to return true-up

2.6

%

Other

0.1

%

Effective income tax rate

149.6

%

On July 4, 2025, the One Big Beautiful Bill Act (“OBBBA”), which includes a broad range of tax reform provisions, was signed into law in the United States. The Company has determined that the OBBBA did not have a material effect on the Company’s consolidated financial position, results of operations or disclosures.

7.
DERIVATIVE INSTRUMENTS AND HEDGING STRATEGIES

Derivative instruments are classified as either assets, which are included in other receivables in the accompanying consolidated balance sheets, or liabilities based on their individual fair values. The fair values of the Company’s derivative instruments were as follows (in thousands):

September 30, 2025

December 31, 2024

Derivative
Asset

Derivative
Liability

Derivative
Asset

Derivative
Liability

Derivatives not designated as hedging instruments:

Forward Exchange Contract

$

138

$

$

$

464

Economic Hedges. The Company may enter and settle forward currency exchange, option and future contracts with respect to various foreign currencies. These contracts enable the Company to buy currencies in the future at fixed exchange rates, which could offset possible consequences of changes in currency exchange rates with respect to the Company’s business conducted outside of the U.S. The Company generally does not enter into contracts with forward settlement dates beyond 12 to 18 months. During the fourth quarter of 2023, the Company entered into a forward exchange contract related to the purchase of four hybrid battery power systems, the purchase price for which is denominated in Norwegian Kroner. The Company recognized gains of $ 0.2 million during the nine months ended September 30, 2025 and losses of $ 0.4 million during the nine months ended September 30, 2024 on this contract, which were recognized in earnings.

Cash Flow Hedges. The Company may from time to time enter into interest rate swap agreements designated as cash flow hedges. By entering into interest rate swap agreements, the Company can convert the variable interest component of certain of their outstanding borrowings to a fixed interest rate. As of September 30, 2025 and December 31, 2024, there were no interest rate swaps held by the Company.

Other Derivative Instruments. The Company recognized gains (losses) on derivative instruments not designated as hedging instruments for the nine months ended September 30, 2025 and 2024 as follows (in thousands):

Three Months Ended September 30,

Nine Months Ended September 30,

2025

2024

2025

2024

Forward currency exchange, option, and future contracts

$

17

$

67

$

229

$

( 372

)

13


The forward currency exchange contract relates to the purchase of four hybrid battery power systems discussed in “—Economic Hedges” above.

8.
FAIR VALUE MEASUREMENTS

The fair value of an asset or liability is the price that would be received to sell an asset or transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The Company utilizes a fair value hierarchy that maximizes the use of observable inputs and minimizes the use of unobservable inputs when measuring fair value and defines three levels of inputs that may be used to measure fair value. Level 1 inputs are quoted prices in active markets for identical assets or liabilities. Level 2 inputs are observable inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly or indirectly, including quoted prices for similar assets or liabilities in active markets, quoted prices in markets that are not active, inputs other than quoted prices that are observable for the asset or liability, or inputs derived from observable market data. Level 3 inputs are unobservable inputs that are supported by little or no market activity and are significant to the fair value of the assets or liabilities.

The Company’s financial assets and liabilities as of September 30, 2025 and December 31, 2024 that are measured at fair value on a recurring basis were as follows (in thousands):

September 30, 2025

Level 1

Level 2

Level 3

ASSETS

Derivative instruments

$

$

138

$

December 31, 2024

LIABILITIES

Derivative instruments

$

$

464

$

The fair value of the Company’s derivative instruments was estimated by utilizing a spot rate as of the measurement date provided by an independent third party.

The estimated fair values of the Company’s other financial assets and liabilities as of September 30, 2025 and December 31, 2024 were as follows (in thousands):

Estimated Fair Value

September 30, 2025

Carrying
Amount

Level 1

Level 2

Level 3

LIABILITIES

Long-term debt, including current portion

341,858

350,814

December 31, 2024

LIABILITIES

Long-term debt, including current portion

344,839

345,662

The carrying value of cash, cash equivalents, restricted cash and trade receivables approximates fair value. The fair value of the Company’s long-term debt was estimated based upon quoted market prices or by using discounted cash flow analysis based on estimated current rates for similar types of arrangements. Considerable judgment was required in developing certain of the estimates of fair value, and, accordingly, the estimates presented herein are not necessarily indicative of the amounts that the Company could realize in a current market exchange.

Property and equipment . During the nine months ended September 30, 2025 , the Company recognized no impairment charges. During the year ended December 31, 2024 , the Company recognized impairment charges totaling $ 3.7 million for other equipment designated for a construction project that was indefinitely deferred and will no longer be completed.

14


9.
STOCKHOLDERS ’ EQUITY

On April 4, 2025, SEACOR Marine purchased from certain funds affiliated with Carlyle (the “Carlyle Investors”), 1,355,761 shares of Common Stock, at $ 4.90 per share, and warrants to purchase 1,280,195 shares of Common Stock at an exercise price of $ 0.01 per share, at $ 4.89 per warrant, representing approximately 9.1 % of the outstanding shares of Common Stock assuming the full exercise of the warrants (the “Securities Repurchase”). The aggregate purchase price was approximately $ 12.9 million, with the per share and warrant price negotiated based on a trailing volume weighted average price. After giving effect to the Securities Repurchase, the Company no longer has any warrants to purchase Common Stock outstanding. The Company used net proceeds from a vessel sale to complete the Securities Repurchase.

10.
COMMITMENTS AND CONTINGENCIES

As of September 30, 2025 , the Company had unfunded capital commitments of $ 54.5 million consisting of $ 51.3 million in respect of the construction of two PSVs, $ 2.0 million in respect of four hybrid battery power systems and $ 1.2 million for miscellaneous vessel equipment. Of the unfunded capital commitments, $ 4.8 million is payable during the remainder of 2025, $ 31.4 million is payable during 2026 and the remainder is payable during 2027. In accordance with the terms of the 2024 SMFH Credit Facility as previously described in the 2024 Annual Report, $ 18.0 million of the proceeds from the sale of two AHTS in the fourth quarter of 2024 was designated to make payments on the construction of the two PSVs. In addition, during the second quarter of 2025, $ 3.8 million of the proceeds from the sale of one FSV and $ 10.9 million of the proceeds from the sale of two PSVs were also designated to make payments on the construction of the two PSVs. As of September 30, 2025 , $ 16.6 million remained in a restricted account as a result of these transactions. Additionally, the 2024 SMFH Credit Facility includes a dedicated $ 41.0 million tranche that may be used to pay up to 50 % of the purchase price of these vessels. $ 16.4 million of this tranche was drawn as of September 30, 2025.

In December 2015, the Brazilian Federal Revenue Office issued a tax-deficiency notice to Seabulk Offshore do Brasil Ltda., an indirect wholly-owned subsidiary of SEACOR Marine (“Seabulk Offshore do Brasil”), with respect to certain profit participation contributions (also known as “PIS”) and social security financing contributions (also known as “COFINS”) requirements alleged to be due from Seabulk Offshore do Brasil (“Deficiency Notice”) in respect of the period of January 2011 until December 2012. In January 2016, the Company administratively appealed the Deficiency Notice on the basis that, among other arguments, (i) such contributions were not applicable in the circumstances of a 70 %/ 30 % cost allocation structure, and (ii) the tax inspector had incorrectly determined that values received from outside of Brazil could not be classified as expense refunds. The initial appeal was dismissed by the Brazilian Federal Revenue Office and the Company appealed such dismissal and is currently awaiting an administrative trial. A local Brazilian law has been enacted that supports the Company’s position that such contribution requirements are not applicable, but it is uncertain whether such law will be taken into consideration with respect to administrative proceedings commenced prior to the enactment of the law. Accordingly, the success of Seabulk Offshore do Brasil in the administrative proceedings cannot be assured and the matter may need to be addressed through judicial court proceedings. The potential levy arising from the Deficiency Notice is R$ 28.6 million based on a historical potential levy of R$ 12.87 million (USD $ 5.4 million and USD $ 2.4 million, respectively, based on the exchange rate as of September 30, 2025).

15


In the normal course of its business, the Company becomes involved in various other litigation matters including, among others, claims by third parties for alleged property damages and personal injuries. Management has used estimates in determining the Company’s potential exposure to these matters and has recorded reserves in its financial statements related thereto where appropriate. It is possible that a change in the Company’s estimates of that exposure could occur, but the Company does not expect that such changes in estimated costs would have a material effect on the Company’s consolidated financial position, results of operations or cash flows.

Certain of the Company’s subsidiaries are participating employers in two industry-wide, multi-employer, defined benefit pension funds in the United Kingdom: the U.K Merchant Navy Officers Pension Fund (“MNOPF”) and the U.K. Merchant Navy Ratings Pension Fund (“MNRPF”). The Company’s participation in the MNOPF began with the acquisition of the Stirling group of companies (the “Stirling Group”) in 2001 and relates to certain officers employed between 1978 and 2002 by the Stirling Group and/or its predecessors. The Company’s participation in the MNRPF also began with the acquisition of the Stirling Group in 2001 and relates to ratings employed by the Stirling Group and/or its predecessors through today. Both of these plans are in deficit positions and, depending upon the results of future actuarial valuations, it is possible that the plans could experience funding deficits that will require the Company to recognize payroll related operating expenses in the periods invoices are received. As of September 30, 2025 , all invoices received related to MNOPF and MNRPF have been settled in full.

11.
STOCK BASED COMPENSATION

Transactions in connection with the Company’s Equity Incentive Plans during the nine months ended September 30, 2025 were as follows:

Restricted Stock Activity:

Outstanding as of December 31, 2024 (1)

1,392,226

Granted

770,803

Vested (2)

( 813,656

)

Forfeited

Outstanding as of September 30, 2025 (3)

1,349,373

Stock Option Activity:

Outstanding as of December 31, 2024

1,013,865

Granted

Exercised

Forfeited

( 5,000

)

Outstanding as of September 30, 2025

1,008,865

(1)
Includes 215,853 grants of performance-based restricted stock units that satisfied the performance obligation and are therefore likely to vest and excludes 326,597 grants of performance-based restricted stock units that are not considered outstanding until such time that they become probable to vest.
(2)
Includes 184,930 vested grants of performance-based restricted stock units.
(3)
Includes 30,923 grants of performance-based restricted stock units that satisfied the performance obligation and are therefore likely to vest and excludes 590,657 grants of performance-based restricted stock units that are not considered outstanding until such time that they become probable to vest.

For the nine months ended September 30, 2025 , the Company acquired for treasury (i) 218,885 shares of Common Stock from its directors and employees to cover their tax withholding obligations upon the vesting of restricted share awards for an aggregate purchase price of $ 1.2 million, and (ii) 74,189 shares of Common Stock from its employees to cover their tax withholding obligations upon the vesting of performance-based restricted stock units for an aggregate purchase price of $ 0.4 million. These shares were purchased in accordance with the terms of the Company’s 2020 Equity Incentive Plan and 2022 Equity Incentive Plan, as applicable.

16


12.
SEGMENT INFORMATION

The Company’s segment presentation and basis of measurement of segment profit or loss are as previously described in the 2024 Annual Report. The following tables summarize the operating results, capital expenditures and assets of the Company’s reportable segments for the periods indicated (in thousands):

United
States
(primarily
Gulf of
America)

Africa
and Europe

Middle
East
and Asia

Latin
America

Total

For the Three Months Ended September 30, 2025

Operating Revenues:

Time charter

$

10,024

$

22,357

$

12,606

$

10,971

$

55,958

Bareboat charter

846

846

Other marine services

1,108

733

319

230

2,390

11,132

23,090

12,925

12,047

59,194

Direct Costs and Expenses:

Operating:

Personnel

5,815

4,465

4,956

2,380

17,616

Repairs and maintenance

1,309

6,531

5,798

965

14,603

Drydocking

1,079

1,413

( 1

)

( 61

)

2,430

Insurance and loss reserves

816

326

611

195

1,948

Fuel, lubes and supplies

700

1,781

1,241

743

4,465

Other

118

3,573

1,167

1,764

6,622

9,837

18,089

13,772

5,986

47,684

Direct Vessel Profit (Loss)

$

1,295

$

5,001

$

( 847

)

$

6,061

11,510

Other Costs and Expenses:

Lease expense

$

148

$

8

$

70

$

54

280

Administrative and general

11,269

Depreciation and amortization

3,106

4,302

3,231

1,486

12,125

23,674

Gains on asset dispositions and impairments, net

30,230

Operating income

$

18,066

17


United
States
(primarily
Gulf of
America)

Africa
and Europe

Middle
East
and Asia

Latin
America

Total

For the Nine Months Ended September 30, 2025

Operating Revenues:

Time charter

$

28,994

$

67,727

$

40,681

$

28,162

$

165,564

Bareboat charter

2,392

2,392

Other marine services

2,518

2,391

1,043

1,595

7,547

31,512

70,118

41,724

32,149

175,503

Direct Costs and Expenses:

Operating:

Personnel

19,155

15,163

14,394

6,410

55,122

Repairs and maintenance

4,738

14,639

14,641

2,753

36,771

Drydocking

5,829

3,555

1,043

1,015

11,442

Insurance and loss reserves

2,585

1,819

2,155

524

7,083

Fuel, lubes and supplies

2,529

5,675

3,403

1,700

13,307

Other

1,098

8,657

3,152

2,473

15,380

35,934

49,508

38,788

14,875

139,105

Direct Vessel (Loss) Profit

$

( 4,422

)

$

20,610

$

2,936

$

17,274

36,398

Other Costs and Expenses:

Lease expense

$

423

$

122

$

225

$

172

942

Administrative and general

34,753

Depreciation and amortization

10,014

12,967

9,688

4,356

37,025

72,720

Gains on asset dispositions and impairments, net

55,202

Operating income

$

18,880

As of September 30, 2025

Property and Equipment:

Historical Cost

$

121,308

$

314,843

$

250,170

$

111,060

$

797,381

Accumulated Depreciation

( 68,744

)

( 127,299

)

( 111,930

)

( 36,926

)

( 344,899

)

$

52,564

$

187,544

$

138,240

$

74,134

$

452,482

Total Assets (1)

$

75,945

$

224,620

$

194,700

$

90,183

$

585,448

(1)
Total Assets by region does not include corporate assets of $ 107.1 million as of September 30, 2025 .

18


United
States
(primarily
Gulf of
America)

Africa
and Europe

Middle
East
and Asia

Latin
America

Total

For the Three Months Ended September 30, 2024

Operating Revenues:

Time charter

$

6,593

$

28,809

$

16,411

$

11,500

$

63,313

Bareboat charter

372

372

Other marine services

1,188

3,048

375

620

5,231

7,781

31,857

16,786

12,492

68,916

Direct Costs and Expenses:

Operating:

Personnel

6,297

6,083

5,769

3,791

21,940

Repairs and maintenance

1,655

3,455

3,318

1,517

9,945

Drydocking

2,615

681

832

1,940

6,068

Insurance and loss reserves

799

599

927

259

2,584

Fuel, lubes and supplies

964

2,514

1,043

2,053

6,574

Other

225

3,975

1,131

465

5,796

12,555

17,307

13,020

10,025

52,907

Direct Vessel (Loss) Profit

$

( 4,774

)

$

14,550

$

3,766

$

2,467

16,009

Other Costs and Expenses:

Lease expense

$

140

$

75

$

73

$

76

364

Administrative and general

11,019

Depreciation and amortization

3,194

4,540

3,261

1,933

12,928

24,311

Gains on asset dispositions and impairments, net

1,821

Operating loss

$

( 6,481

)

19


United
States
(primarily
Gulf of
America)

Africa
and Europe

Middle
East
and Asia

Latin
America

Total

For the Nine Months Ended September 30, 2024

Operating Revenues:

Time charter

$

21,247

$

76,411

$

50,961

$

39,606

$

188,225

Bareboat charter

1,100

1,100

Other marine services

2,694

4,245

1,344

3,945

12,228

23,941

80,656

52,305

44,651

201,553

Direct Costs and Expenses:

Operating:

Personnel

18,362

16,233

18,662

11,919

65,176

Repairs and maintenance

4,938

9,825

9,473

5,716

29,952

Drydocking

7,153

3,939

3,022

4,870

18,984

Insurance and loss reserves

2,138

1,752

2,343

1,188

7,421

Fuel, lubes and supplies

2,497

4,971

3,344

4,251

15,063

Other

280

8,975

3,120

1,555

13,930

35,368

45,695

39,964

29,499

150,526

Direct Vessel (Loss) Profit

$

( 11,427

)

$

34,961

$

12,341

$

15,152

51,027

Other Costs and Expenses:

Lease expense

$

419

$

425

$

229

$

258

1,331

Administrative and general

33,825

Depreciation and amortization

9,138

13,020

10,004

6,587

38,749

73,905

Gains on asset dispositions and impairments, net

1,857

Operating loss

$

( 21,021

)

As of September 30, 2024

Property and Equipment:

Historical Cost

$

198,688

$

332,880

$

250,456

$

139,421

$

921,445

Accumulated Depreciation

( 103,139

)

( 119,953

)

( 97,997

)

( 41,515

)

( 362,604

)

$

95,549

$

212,927

$

152,459

$

97,906

$

558,841

Total Assets (1)

$

119,579

$

260,352

$

175,236

$

118,301

$

673,468

(1)
Total Assets by region does not include corporate assets of $ 36.0 million as of September 30, 2024 .

The Company’s investments in 50 % or less owned companies, which are accounted for under the equity method, also contribute to its consolidated results of operations. As of September 30, 2025, and 2024 , the Company’s investments, at equity and advances to 50 % or less owned companies were $ 2.7 million and $ 2.0 million, respectively. Equity in earnings of 50% or less owned companies for the nine months ended September 30, 2025 and 2024 were $ 1.5 million and $ 0.9 million, respectively.

13.
SUBSEQUENT EVENTS

The Company has evaluated subsequent events through the filing of this Quarterly Report on Form 10-Q and determined that there have been no material events that have occurred that are not properly recognized and/or disclosed in the consolidated financial statements.

20


ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

This Form 10-Q includes “forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995. Such forward-looking statements concern management’s expectations, strategic objectives, business prospects, anticipated economic performance and financial condition and other similar matters and involve significant known and unknown risks, uncertainties and other important factors that could cause the actual results, performance or achievements of results to differ materially from any future results, performance or achievements discussed or implied by such forward-looking statements. Certain of these risks, uncertainties and other important factors are discussed in the Risk Factors and Management’s Discussion and Analysis of Financial Condition and Results of Operations of the Company’s 2024 Annual Report on Form 10-K and this Quarterly Report on Form 10-Q. However, it should be understood that it is not possible to identify or predict all such risks, uncertainties and factors, and others may arise from time to time. All of these forward-looking statements constitute the Company’s cautionary statements under the Private Securities Litigation Reform Act of 1995. The words “anticipate,” “estimate,” “expect,” “project,” “intend,” “believe,” “plan,” “target,” “forecast” and similar expressions are intended to identify forward-looking statements. Forward looking statements speak only as of the date of the document in which they are made. The Company disclaims any obligation or undertaking to provide any updates or revisions to any forward-looking statement to reflect any change in the Company’s expectations or any change in events, conditions or circumstances on which the forward-looking statement is based. It is advisable, however, to consult any further disclosures the Company makes on related subjects in its Annual Reports on Form 10-K, Quarterly Reports on Form 10-Q and Current Reports on Form 8-K filed with the United States Securities and Exchange Commission.

The following Management’s Discussion and Analysis (the “MD&A”) is intended to help the reader understand the Company’s financial condition and results of operations. The MD&A is provided as a supplement to and should be read in conjunction with the unaudited consolidated financial statements and notes thereto included in this Quarterly Report on Form 10-Q, as well as “Management’s Discussion and Analysis of Financial Condition and Results of Operations” contained in the 2024 Annual Report.

Overview

The Company provides global marine and support transportation services to offshore energy facilities worldwide. As of September 30, 2025, the Company operated a diverse fleet of 45 support vessels, all of which were owned. The primary users of the Company’s services are major integrated national and international oil companies, independent oil and natural gas exploration and production companies, oil field service and construction companies, as well as offshore wind farm operators and offshore wind farm installation and maintenance companies.

The Company operates and manages a diverse fleet of offshore support vessels that (i) deliver cargo and personnel to offshore installations, including offshore wind farms, (ii) assist offshore operations for production and storage facilities, (iii) provide construction, well work-over, offshore wind farm installation and decommissioning support and (iv) carry and launch equipment used underwater in drilling and well installation, maintenance, inspection and repair. Additionally, the Company’s vessels provide emergency response services and accommodations for technicians and specialists.

The Company operates its fleet in four principal geographic regions: the United States (“U.S.”), primarily Gulf of America; Africa and Europe; the Middle East and Asia; and Latin America, primarily in Mexico and Guyana. The Company’s vessels are highly mobile and regularly and routinely move between countries within a geographic region. In addition, the Company’s vessels are redeployed among geographic regions, subject to flag restrictions, as changes in market conditions dictate.

21


Significant items affecting our results of operations

The number and type of vessels operated, their rates per day worked and their utilization levels are the key determinants of the Company’s operating results and cash flows. Unless a vessel is cold-stacked, there is little reduction in daily running costs for the vessels and, consequently, operating margins are most sensitive to changes in rates per day worked and utilization. The Company manages its fleet utilizing a global network of shore side support, administrative and finance personnel.

Offshore oil and natural gas market conditions are highly volatile. For example, oil prices experienced unprecedented volatility during 2020 due to the COVID-19 pandemic and the related effects on the global economy, with the price per barrel going negative for a short period of time. Oil prices steadily increased since the lows hit at the beginning of the COVID-19 pandemic and hit a multi-year high of $122 per barrel during 2022 primarily as a result of the conflict between Russia and Ukraine as well as the related economic sanctions and economic uncertainty but subsequently decreased to pre-conflict levels. During the nine months ended September 30, 2025, WTI oil prices reached a high of $81 per barrel and a low of $57 per barrel, ending the period at $62 per barrel.

While the Company has experienced difficult market conditions over the past few years due to low and volatile oil and natural gas prices and the focus of oil and natural gas producing companies on cost and capital spending budget reductions, the increases since the lows experienced during the COVID-19 pandemic in oil and natural gas prices has led to an increase in utilization, day rates and customer inquiries about potential new charters.

The Company closely monitors the availability of vessels in the offshore support vessel market as the utilization and day rates of the Company’s fleet is dependent on the supply and demand dynamics for its vessels. For example, low oil and natural gas prices and a corresponding decline in offshore exploration may reduce demand for the Company’s vessels and in the past such declines have forced many operators in the industry to restructure, liquidate assets or consolidate with other operators. Additionally, the delivery of newly built offshore support vessels to the industry-wide fleet has in the past contributed to an oversupply of vessels in the market, thereby further decreasing the demand for the Company’s existing offshore support vessel fleet. A combination of low customer exploration and drilling activity levels, and excess supply of offshore support vessels whether from laid up fleets or newly built vessels could, in isolation or together, have a material adverse effect on the Company’s business, financial position, results of operations, cash flows and growth prospects. Alternatively, increasing activity levels and a stable supply of offshore support vessels could support higher utilization and day rates and improved financial performance of the Company’s business.

Certain macro drivers somewhat independent of oil and natural gas prices may support the Company’s business, including: (i) underspending by oil and natural gas producers over the last five to ten years leading to pent up demand for maintenance and growth capital expenditures; (ii) improved extraction technologies; and (iii) the need for offshore wind farm support as the industry grows. While the Company expects that alternative forms of energy will continue to develop and add to the world’s energy mix, especially as certain governments, supranational groups, institutional investors, and various other parties focus on climate change causes and concerns, the Company believes that for the foreseeable future demand for gasoline and oil will be sustained, as will demand for electricity from natural gas. Some alternative forms of energy such as offshore wind farms support some of the Company’s operations and the Company expects such support to increase as development of these forms of renewable energy expands.

The Company adheres to a strategy of cold-stacking vessels (removing from active service) during periods of weak utilization in order to reduce the daily running costs of operating the fleet, primarily personnel, repairs and maintenance costs, as well as to defer some drydocking costs into future periods. The Company considers various factors in determining which vessels to cold-stack, including upcoming dates for regulatory vessel

22


inspections and related docking requirements. The Company may maintain class certification on certain cold-stacked vessels, thereby incurring some drydocking costs while cold-stacked. Cold-stacked vessels are returned to active service when market conditions improve, or management anticipates improvement, typically leading to increased costs for drydocking, personnel, repair and maintenance in the periods immediately preceding the vessels’ return to active service. Depending on market conditions, vessels with similar characteristics and capabilities may be rotated between active service and cold-stack. On an ongoing basis, the Company reviews its cold-stacked vessels to determine if any should be designated as retired and removed from service based on the vessel’s physical condition, the expected costs to reactivate and restore class certification, if any, and its viability to operate within current and projected market conditions. As of September 30, 2025, one of the Company’s 45 owned vessels were cold-stacked worldwide.

Recent Developments

Securities Repurchase

On April 4, 2025, SEACOR Marine purchased from certain funds affiliated with Carlyle (the “Carlyle Investors”), 1,355,761 shares of Common Stock, at $4.90 per share, and warrants to purchase 1,280,195 shares of Common Stock at an exercise price of $0.01 per share, at $4.89 per warrant, representing approximately 9.1% of the outstanding shares of Common Stock assuming the full exercise of the warrants (the “Securities Repurchase”). The aggregate purchase price was approximately $12.9 million, with the per share and warrant price negotiated based on a trailing volume weighted average price. After giving effect to the Securities Repurchase, the Company no longer has any warrants to purchase Common Stock outstanding. The Company used net proceeds from a vessel sale to complete the Securities Repurchase.

Vessel Sales

On September 29, 2025, the Company completed the sale of the U.S. flag liftboat L/B Jill and the U.S. flag liftboat L/B Robert (together, the “Liftboat Sales”) for total proceeds of $76.0 million. In addition, concurrently with the closing of the Liftboat Sales, the Company sold certain uninstalled vessel equipment for total proceeds of $1.0 million (the “Equipment Sale”). After deducting transaction costs and expenses, the Company received net cash proceeds of $74.7 million and recognized a gain of $30.5 million for the Liftboat Sales and the Equipment Sale. None of the sale proceeds from the Liftboat Sales and the Equipment Sale are encumbered by the Company’s 2024 SMFH Credit Facility or required to be used to repay such facility.

On April 24, 2025, the Company completed the sale of one FSV built in 2009 for total proceeds of $4.6 million and a gain of approximately $3.0 million. Of these sale proceeds, approximately $3.8 million was designated to make future payments on the construction of two PSVs and deposited in a restricted account.

On April 7, 2025, the Company completed the sale of two 201 foot, DP-2 PSVs built in 2014 for total proceeds of $28.8 million and a gain of $16.1 million. Of these sale proceeds, approximately $12.9 million was used to complete the Securities Repurchase, and approximately $10.9 million was designated to make future payments on the construction of two PSVs and deposited in a restricted account.

On December 10, 2024, the Company completed the sale of two AHTS for total proceeds of $22.5 million and a gain of $15.6 million. This sale marked the Company’s exit from the AHTS asset class and a portion of the proceeds were used to partially fund the contract price for the newbuild PSVs described below. As of June 30, 2025, the Company managed one sold AHTS on behalf of the new owners. On April 12, 2025, the Company handed over the management of one of the two sold AHTS to the new owners. On July 2, 2025, the Company handed over the management of the second of the two sold AHTS to the new owners.

Debt Refinancing, Maturity Extension and Newbuild Orders

23


On November 27, 2024, SEACOR Marine, as parent guarantor, SEACOR Marine Foreign Holdings Inc. (“SMFH”), as borrower, and certain other wholly-owned subsidiaries of SEACOR Marine, as subsidiary guarantors, entered into a credit agreement providing for a senior secured term loan of up to $391.0 million (the “2024 SMFH Credit Facility” and such agreement, the “2024 SMFH Credit Agreement”) with an affiliate of EnTrust Global, as lender, Kroll Agency Services Limited, as facility agent, and Kroll Trustee Services Limited, as security trustee.

The 2024 SMFH Credit Facility is divided into two tranches, Tranche A consists of up to $350.0 million and Tranche B consists of up to $41.0 million. Tranche A has been fully drawn with the proceeds used to, among other things, refinance $328.7 million of principal indebtedness under multiple debt facilities, including $203.7 million of secured indebtedness and $125.0 million of unsecured indebtedness due in 2026, inclusive of $35.0 million of convertible debt. $24.6 million of Tranche B remained undrawn as of September 30, 2025 with the proceeds available solely to finance up to 50% of the payments to Fujian Mawei Shipbuilding Ltd. with respect to the shipbuilding contracts for the construction of two PSVs with a contract price of $41.0 million per vessel. The remainder of the purchase price of the vessels will be paid through asset sale proceeds and cash on hand. The PSVs are each 4,650 tons deadweight with a 1,000 square meter deck area and equipped with medium speed diesel engines and an integrated battery energy storage system for higher fuel efficiency and lower running costs. The PSVs are expected to be delivered in the fourth quarter of 2026 and the first quarter of 2027, respectively. The 2024 SMFH Credit Facility matures in December 2029.

At the Market Program

On February 7, 2025, SEACOR Marine entered into an at-the-market offering program (“ATM Program”) pursuant to a sales agreement (the “Sales Agreement”) with B. Riley Securities, Inc. (the “Sales Agent”), relating to the issuance and sale from time to time by SEACOR Marine, as principal or through the Sales Agent, of shares of Common Stock having an aggregate gross sales price of up to $25.0 million (the “ATM Shares”). The sale of the ATM Shares if any, under the Sales Agreement may be made in ordinary brokers’ transactions, to or through a market maker, on or through the NYSE, the existing trading market for the Common Stock, or any other market venue where the Common Stock may be traded, in the over-the-counter market, in privately negotiated transactions, or through a combination of any such methods of sale. The Sales Agent may also sell the ATM Shares by any other method permitted by law. Upon the execution and effectiveness of the Sales Agreement, the at-the-market offering program entered into with the Sales Agent in November of 2023 was terminated. No sales have been made under the Sales Agreement since it was entered into.

24


Consolidated Results of Operations

The sections below provide an analysis of the Company’s results of operations for the three and nine months (“Current Year Quarter” and “Current Year Nine Months”) ended September 30, 2025 compared with the three and nine months (“Prior Year Quarter” and “Prior Year Nine Months”) ended September 30, 2024. Except as otherwise noted, there have been no material changes since the end of the Company’s fiscal year ended December 31, 2024, in the Company’s results of operations. For the periods indicated, the Company’s consolidated results of operations were as follows (in thousands, except statistics):

Three Months Ended September 30,

Nine Months Ended September 30,

2025

2024

2025

2024

Time Charter Statistics:

Average Rates Per Day

$

19,490

$

18,879

$

19,358

$

19,021

Fleet Utilization

66

%

67

%

65

%

66

%

Fleet Available Days

4,321

5,026

13,214

15,026

Operating Revenues:

Time charter

$

55,958

95

%

$

63,313

92

%

$

165,564

94

%

$

188,225

93

%

Bareboat charter

846

1

%

372

1

%

2,392

2

%

1,100

1

%

Other marine services

2,390

4

%

5,231

7

%

7,547

4

%

12,228

6

%

59,194

100

%

68,916

100

%

175,503

100

%

201,553

100

%

Costs and Expenses:

Operating:

Personnel

17,616

30

%

21,940

32

%

55,122

31

%

65,176

32

%

Repairs and maintenance

14,603

25

%

9,945

14

%

36,771

21

%

29,952

15

%

Drydocking

2,430

4

%

6,068

9

%

11,442

6

%

18,984

9

%

Insurance and loss reserves

1,948

3

%

2,584

4

%

7,083

4

%

7,421

4

%

Fuel, lubes and supplies

4,465

8

%

6,574

10

%

13,307

8

%

15,063

8

%

Other

6,622

11

%

5,796

8

%

15,380

9

%

13,930

7

%

47,684

81

%

52,907

77

%

139,105

79

%

150,526

75

%

Lease expense - operating

280

0

%

364

1

%

942

1

%

1,331

1

%

Administrative and general

11,269

19

%

11,019

16

%

34,753

20

%

33,825

17

%

Depreciation and amortization

12,125

20

%

12,928

19

%

37,025

21

%

38,749

19

%

71,358

121

%

77,218

112

%

211,825

121

%

224,431

111

%

Gains on Asset Dispositions and Impairments, Net

30,230

51

%

1,821

3

%

55,202

31

%

1,857

1

%

Operating Income (Loss)

18,066

31

%

(6,481

)

(9

)%

18,880

11

%

(21,021

)

(10

)%

Other Expense, Net

(4,055

)

(7

)%

(11,390

)

(17

)%

(24,780

)

(14

)%

(32,025

)

(16

)%

Income (Loss) Before Income Tax Expense (Benefit) and Equity in Earnings of 50% or Less Owned Companies

14,011

24

%

(17,871

)

(26

)%

(5,900

)

(3

)%

(53,046

)

(26

)%

Income Tax Expense (Benefit)

5,410

9

%

(513

)

(1

)%

8,822

5

%

(270

)

(0

)%

Income (Loss) Before Equity in Earnings of 50% or Less Owned Companies

8,601

15

%

(17,358

)

(25

)%

(14,722

)

(8

)%

(52,776

)

(26

)%

Equity in Earnings of 50% or Less Owned Companies

393

1

%

1,012

1

%

1,500

1

%

878

0

%

Net Income (Loss)

$

8,994

15

%

$

(16,346

)

(24

)%

$

(13,222

)

(8

)%

$

(51,898

)

(26

)%

Direct Vessel Profit. Direct vessel profit (defined as operating revenues less operating expenses excluding leased-in equipment, “DVP”) is the Company’s measure of segment profitability. DVP is a critical financial measure used by the Company to analyze and compare the operating performance of its regions, without regard to financing decisions (depreciation and interest expense for owned vessels vs. lease expense for leased-in vessels). See “Note 11. Segment Information” in the unaudited consolidated financial statements included in Part I. Item 1. “Financial Statements” elsewhere in this Quarterly Report on Form 10-Q.

25


The following tables summarize the operating results and property and equipment for the Company’s reportable segments for the periods indicated (in thousands, except statistics):

United
States
(primarily
Gulf of
America)

Africa
and Europe

Middle
East
and Asia

Latin
America

Total

For the Three Months Ended September 30, 2025

Time Charter Statistics:

Average Rates Per Day

$

20,419

$

17,983

$

17,818

$

25,541

$

19,490

Fleet Utilization

53

%

75

%

64

%

68

%

66

%

Fleet Available Days

926

1,656

1,104

635

4,321

Operating Revenues:

Time charter

$

10,024

$

22,357

$

12,606

$

10,971

$

55,958

Bareboat charter

846

846

Other marine services

1,108

733

319

230

2,390

11,132

23,090

12,925

12,047

59,194

Direct Costs and Expenses:

Operating:

Personnel

5,815

4,465

4,956

2,380

17,616

Repairs and maintenance

1,309

6,531

5,798

965

14,603

Drydocking

1,079

1,413

(1

)

(61

)

2,430

Insurance and loss reserves

816

326

611

195

1,948

Fuel, lubes and supplies

700

1,781

1,241

743

4,465

Other

118

3,573

1,167

1,764

6,622

9,837

18,089

13,772

5,986

47,684

Direct Vessel Profit (Loss)

$

1,295

$

5,001

$

(847

)

$

6,061

11,510

Other Costs and Expenses:

Lease expense

$

148

$

8

$

70

$

54

280

Administrative and general

11,269

Depreciation and amortization

3,106

4,302

3,231

1,486

12,125

23,674

Gains on asset dispositions and impairments, net

30,230

Operating income

$

18,066

26


United
States
(primarily
Gulf of
America)

Africa
and Europe

Middle
East
and Asia

Latin
America

Total

For the Nine Months Ended September 30, 2025

Time Charter Statistics:

Average Rates Per Day

$

23,058

$

18,158

$

17,056

$

23,855

$

19,358

Fleet Utilization

41

%

74

%

71

%

67

%

65

%

Fleet Available Days

3,055

5,034

3,362

1,763

13,214

Operating Revenues:

Time charter

$

28,994

$

67,727

$

40,681

$

28,162

$

165,564

Bareboat charter

2,392

2,392

Other marine services

2,518

2,391

1,043

1,595

7,547

31,512

70,118

41,724

32,149

175,503

Direct Costs and Expenses:

Operating:

Personnel

19,155

15,163

14,394

6,410

55,122

Repairs and maintenance

4,738

14,639

14,641

2,753

36,771

Drydocking

5,829

3,555

1,043

1,015

11,442

Insurance and loss reserves

2,585

1,819

2,155

524

7,083

Fuel, lubes and supplies

2,529

5,675

3,403

1,700

13,307

Other

1,098

8,657

3,152

2,473

15,380

35,934

49,508

38,788

14,875

139,105

Direct Vessel (Loss) Profit

$

(4,422

)

$

20,610

$

2,936

$

17,274

36,398

Other Costs and Expenses:

Lease expense

$

423

$

122

$

225

$

172

942

Administrative and general

34,753

Depreciation and amortization

10,014

12,967

9,688

4,356

37,025

72,720

Gains on asset dispositions and impairments, net

55,202

Operating income

$

18,880

As of September 30, 2025

Property and Equipment:

Historical cost

$

121,308

$

314,843

$

250,170

$

111,060

$

797,381

Accumulated depreciation

(68,744

)

(127,299

)

(111,930

)

(36,926

)

(344,899

)

$

52,564

$

187,544

$

138,240

$

74,134

$

452,482

Total Assets (1)

$

75,945

$

224,620

$

194,700

$

90,183

$

585,448

(1)
Total Assets by region does not include corporate assets of $107.1 million as of September 30, 2025 .

27


United
States
(primarily
Gulf of
America)

Africa
and Europe

Middle
East
and Asia

Latin
America

Total

For the Three Months Ended September 30, 2024

Time Charter Statistics:

Average Rates Per Day

$

17,188

$

18,875

$

17,825

$

21,984

$

18,879

Fleet Utilization

42

%

77

%

72

%

63

%

67

%

Fleet Available Days

920

1,990

1,288

828

5,026

Operating Revenues:

Time charter

$

6,593

$

28,809

$

16,411

$

11,500

$

63,313

Bareboat charter

372

372

Other marine services

1,188

3,048

375

620

5,231

7,781

31,857

16,786

12,492

68,916

Direct Costs and Expenses:

Operating:

Personnel

6,297

6,083

5,769

3,791

21,940

Repairs and maintenance

1,655

3,455

3,318

1,517

9,945

Drydocking

2,615

681

832

1,940

6,068

Insurance and loss reserves

799

599

927

259

2,584

Fuel, lubes and supplies

964

2,514

1,043

2,053

6,574

Other

225

3,975

1,131

465

5,796

12,555

17,307

13,020

10,025

52,907

Direct Vessel (Loss) Profit

$

(4,774

)

$

14,550

$

3,766

$

2,467

$

16,009

Other Costs and Expenses:

Lease expense

$

140

$

75

$

73

$

76

364

Administrative and general

11,019

Depreciation and amortization

3,194

4,540

3,261

1,933

12,928

24,311

Gains on asset dispositions and impairments, net

1,821

Operating loss

$

(6,481

)

28


United
States
(primarily
Gulf of
America)

Africa
and Europe

Middle
East
and Asia

Latin
America

Total

For the Nine Months Ended September 30, 2024

Time Charter Statistics:

Average Rates Per Day

$

21,793

$

17,629

$

17,265

$

24,230

$

19,021

Fleet Utilization

35

%

76

%

75

%

64

%

66

%

Fleet Available Days

2,768

5,735

3,949

2,574

15,026

Operating Revenues:

Time charter

$

21,247

$

76,411

$

50,961

$

39,606

$

188,225

Bareboat charter

1,100

1,100

Other marine services

2,694

4,245

1,344

3,945

12,228

23,941

80,656

52,305

44,651

201,553

Direct Costs and Expenses:

Operating:

Personnel

18,362

16,233

18,662

11,919

65,176

Repairs and maintenance

4,938

9,825

9,473

5,716

29,952

Drydocking

7,153

3,939

3,022

4,870

18,984

Insurance and loss reserves

2,138

1,752

2,343

1,188

7,421

Fuel, lubes and supplies

2,497

4,971

3,344

4,251

15,063

Other

280

8,975

3,120

1,555

13,930

35,368

45,695

39,964

29,499

150,526

Direct Vessel (Loss) Profit

$

(11,427

)

$

34,961

$

12,341

$

15,152

$

51,027

Other Costs and Expenses:

Lease expense

$

419

$

425

$

229

$

258

1,331

Administrative and general

33,825

Depreciation and amortization

9,138

13,020

10,004

6,587

38,749

73,905

Gains on asset dispositions and impairments, net

1,857

Operating loss

$

(21,021

)

As of September 30, 2024

Property and Equipment:

Historical cost

$

198,688

$

332,880

$

250,456

$

139,421

$

921,445

Accumulated depreciation

(103,139

)

(119,953

)

(97,997

)

(41,515

)

(362,604

)

$

95,549

$

212,927

$

152,459

$

97,906

$

558,841

Total Assets (1)

$

119,579

$

260,352

$

175,236

$

118,301

$

673,468

(1)
Total Assets by region does not include corporate assets of $36.0 million as of September 30, 2024 .

29


For additional information, the following tables summarize the worldwide operating results and property and equipment for each of the Company’s vessel classes for the periods indicated (in thousands, except statistics):

AHTS (1)

FSV (2)

PSV (3)

Liftboats

Other
activity

Total

For the Three Months Ended September 30, 2025

Time Charter Statistics:

Average Rates Per Day

$

$

14,007

$

21,507

$

33,566

$

$

19,490

Fleet Utilization

%

71

%

65

%

58

%

%

66

%

Fleet Available Days

1,932

1,748

641

4,321

Operating Revenues:

Time charter

$

$

19,131

$

24,439

$

12,388

$

$

55,958

Bareboat charter

846

846

Other marine services

(7

)

566

592

1,128

111

2,390

(7

)

19,697

25,877

13,516

111

59,194

Direct Costs and Expenses:

Operating:

Personnel

11

4,502

7,882

5,209

12

17,616

Repairs and maintenance

(24

)

6,041

4,618

3,943

25

14,603

Drydocking

678

1,113

639

2,430

Insurance and loss reserves

270

546

1,145

(13

)

1,948

Fuel, lubes and supplies

3

1,480

2,030

951

1

4,465

Other

18

2,889

3,262

407

46

6,622

8

15,860

19,451

12,294

71

47,684

Other Costs and Expenses:

Lease expense

$

$

$

$

$

280

280

Administrative and general

11,269

Depreciation and amortization

4

4,695

3,968

3,450

8

12,125

23,674

Gains on asset dispositions and impairments, net

30,230

Operating income

$

18,066

(1)
Anchor handling towing supply vessel (“AHTS”).
(2)
Fast support vessel (“FSV”).
(3)
Platform support vessel (“PSV”) .

30


AHTS (1)

FSV (2)

PSV (3)

Liftboats

Other
activity

Total

For the Nine Months Ended September 30, 2025

Time Charter Statistics:

Average Rates Per Day

$

$

13,758

$

21,117

$

34,601

$

$

19,358

Fleet Utilization

%

70

%

63

%

56

%

%

65

%

Fleet Available Days

5,847

5,376

1,991

13,214

Operating Revenues:

Time charter

$

(7

)

$

56,061

$

71,165

$

38,345

$

$

165,564

Bareboat charter

2,392

2,392

Other marine services

(7

)

1,844

1,533

3,585

592

7,547

(14

)

57,905

75,090

41,930

592

175,503

Direct Costs and Expenses:

Operating:

Personnel

21

13,961

24,800

16,129

211

55,122

Repairs and maintenance

269

12,566

12,366

11,536

34

36,771

Drydocking

1,697

5,619

4,126

11,442

Insurance and loss reserves

(4

)

1,470

2,083

3,762

(228

)

7,083

Fuel, lubes and supplies

(56

)

4,102

6,482

2,777

2

13,307

Other

26

6,099

7,479

1,692

84

15,380

256

39,895

58,829

40,022

103

139,105

Other Costs and Expenses:

Lease expense

$

$

$

$

$

942

942

Administrative and general

34,753

Depreciation and amortization

11

14,330

12,044

10,593

47

37,025

72,720

Gains on asset dispositions and impairments, net

55,202

Operating income

$

18,880

As of September 30, 2025

Property and Equipment:

Historical cost

$

948

$

339,897

$

295,814

$

141,850

$

18,872

$

797,381

Accumulated depreciation

(837

)

(173,003

)

(78,326

)

(74,094

)

(18,639

)

(344,899

)

$

111

$

166,894

$

217,488

$

67,756

$

233

$

452,482

31


AHTS

FSV

PSV

Liftboats

Other
activity

Total

For the Three Months Ended September 30, 2024

Time Charter Statistics:

Average Rates Per Day

$

10,316

$

13,102

$

21,819

$

36,423

$

$

18,879

Fleet Utilization

46

%

82

%

58

%

58

%

%

67

%

Fleet Available Days

334

2,024

1,932

736

5,026

Operating Revenues:

Time charter

$

1,576

$

21,606

$

24,488

$

15,643

$

$

63,313

Bareboat charter

372

372

Other marine services

13

1,012

2,855

1,142

209

5,231

1,589

22,618

27,715

16,785

209

68,916

Direct Costs and Expenses:

Operating:

Personnel

981

5,637

9,360

5,926

36

21,940

Repairs and maintenance

239

4,378

3,798

1,531

(1

)

9,945

Drydocking

436

448

2,629

2,555

6,068

Insurance and loss reserves

66

532

636

1,334

16

2,584

Fuel, lubes and supplies

90

1,962

3,594

928

6,574

Other

263

2,238

2,821

473

1

5,796

2,075

15,195

22,838

12,747

52

52,907

Other Costs and Expenses:

Lease expense

$

4

$

$

(3

)

$

$

363

364

Administrative and general

11,019

Depreciation and amortization

175

4,744

4,117

3,866

26

12,928

24,311

Gains on asset dispositions and impairments, net

1,821

Operating loss

$

(6,481

)

32


AHTS

FSV

PSV

Liftboats

Other
activity

Total

For the Nine Months Ended September 30, 2024

Time Charter Statistics:

Average Rates Per Day

$

8,864

$

12,669

$

20,696

$

44,055

$

$

19,021

Fleet Utilization

57

%

78

%

59

%

55

%

%

66

%

Fleet Available Days

1,062

6,028

5,744

2,192

15,026

Operating Revenues:

Time charter

$

5,366

$

59,385

$

70,268

$

53,206

$

$

188,225

Bareboat charter

1,100

1,100

Other marine services

232

1,654

5,537

3,580

1,225

12,228

5,598

61,039

76,905

56,786

1,225

201,553

Direct Costs and Expenses:

Operating:

Personnel

3,090

17,115

27,189

18,908

(1,126

)

65,176

Repairs and maintenance

924

12,043

11,342

5,620

23

29,952

Drydocking

784

2,774

8,631

6,795

18,984

Insurance and loss reserves

206

1,355

2,068

4,098

(306

)

7,421

Fuel, lubes and supplies

775

4,006

7,058

3,224

15,063

Other

780

5,737

6,066

1,335

12

13,930

6,559

43,030

62,354

39,980

(1,397

)

150,526

Other Costs and Expenses:

Lease expense

$

339

$

$

$

$

992

1,331

Administrative and general

33,825

Depreciation and amortization

525

14,234

12,318

11,597

75

38,749

73,905

Gains on asset dispositions and impairments, net

1,857

Operating loss

$

(21,021

)

As of September 30, 2024

Property and Equipment:

Historical cost

$

12,669

$

341,459

$

303,799

$

244,564

$

18,954

$

921,445

Accumulated depreciation

(5,660

)

(156,467

)

(65,467

)

(116,326

)

(18,684

)

(362,604

)

$

7,009

$

184,992

$

238,332

$

128,238

$

270

$

558,841

Fleet Counts. The Company’s fleet count as of September 30, 2025 and December 31, 2024 was as follows:

Owned

Managed

Total

September 30, 2025

FSV

21

21

PSV

19

19

Liftboats

5

5

45

45

December 31, 2024

AHTS

2

2

FSV

22

1

23

PSV

21

21

Liftboats

8

8

51

3

54

33


Operating Income (Loss)

United States, primarily Gulf of America. For the three and nine months ended September 30, 2025 and 2024 the Company’s time charter statistics and direct vessel profit (loss) in the U.S. were as follows (in thousands, except statistics):

For the Three Months Ended September 30,

For the Nine Months Ended September 30,

2025

2024

2025

2024

Time Charter Statistics:

Rates Per Day Worked:

FSV

$

$

10,440

$

10,782

$

10,213

PSV

14,239

13,722

14,255

14,025

Liftboats

26,133

25,420

29,973

35,024

Overall

20,419

17,188

23,058

21,793

Utilization:

FSV

%

51

%

8

%

38

%

PSV

85

%

48

%

53

%

46

%

Liftboats

59

%

33

%

52

%

30

%

Overall

53

%

42

%

41

%

35

%

Available Days:

FSV

215

276

758

822

PSV

276

184

906

548

Liftboats

435

460

1,391

1,398

Overall

926

920

3,055

2,768

Operating revenues:

Time charter

$

10,024

90

%

$

6,593

85

%

$

28,994

92

%

$

21,247

89

%

Other marine services

1,108

10

%

1,188

15

%

2,518

8

%

2,694

11

%

11,132

100

%

7,781

100

%

31,512

100

%

23,941

100

%

Direct operating expenses:

Personnel

5,815

52

%

6,297

81

%

19,155

61

%

18,362

77

%

Repairs and maintenance

1,309

12

%

1,655

21

%

4,738

15

%

4,938

21

%

Drydocking

1,079

10

%

2,615

34

%

5,829

19

%

7,153

30

%

Insurance and loss reserves

816

7

%

799

10

%

2,585

8

%

2,138

9

%

Fuel, lubes and supplies

700

6

%

964

12

%

2,529

8

%

2,497

10

%

Other

118

1

%

225

3

%

1,098

3

%

280

1

%

9,837

88

%

12,555

161

%

35,934

114

%

35,368

148

%

Direct Vessel Profit (Loss)

$

1,295

12

%

$

(4,774

)

(61

)%

$

(4,422

)

(14

)%

$

(11,427

)

(48

)%

Current Year Quarter compared with Prior Year Quarter

Operating Revenues . Charter revenues were $3.4 million higher in the Current Year Quarter compared with the Prior Year Quarter. Charter revenues were $3.2 million higher due to the repositioning of three vessels into the region subsequent to the Prior Year Quarter. Charter revenues were $0.7 million higher for the vessels included in the results of this region in both comparative periods (as applicable to each region, the “Regional Core Fleet”), which consists of seven vessels, due to higher average day rates of $24,094 in the Current Year Quarter compared to $17,605 in the Prior Year Quarter offset by lower utilization of 46% in the Current Year Quarter compared to 54% in the Prior Year Quarter. Charter revenues were $0.5 million lower due to net asset dispositions. As of September 30, 2025, the Company had one of eight owned vessels (one FSV) cold-stacked in this region compared with two of ten vessels (one liftboat and one FSV) as of September 30, 2024.

34


Direct Operating Expenses . Direct operating expenses were $2.7 million lower in the Current Year Quarter compared with the Prior Year Quarter. Direct operating expenses were $4.4 million lower for the Regional Core Fleet primarily due to the timing of drydocking and repair expenditures, which includes $0.6 million of standby costs incurred prior to the sale of the liftboats L/B Jill and L/B Robert, and $1.0 million lower due to net asset dispositions. Direct operating expenses were $2.7 million higher due to the repositioning of vessels between geographic regions.

Current Year Nine Months compared with Prior Year Nine Months

Operating Revenues . Charter revenues were $7.7 million higher in the Current Year Nine Months compared with the Prior Year Nine Months. Charter revenues were $5.3 million higher due to the repositioning of three vessels into the region subsequent to the Prior Year Nine Months. Charter revenues were $3.6 million higher for the Regional Core Fleet, which consists of eight vessels, due to higher average day rates of $26,093 in the Current Year Nine Months compared to $22,671 in the Prior Year Nine Months, and higher utilization of 43% in the Current Year Nine Months compared to 42% in the Prior Year Nine Months. Charter revenues were $1.2 million lower due to net asset dispositions.

Direct Operating Expenses . Direct operating expenses were $0.6 million higher in the Current Year Nine Months compared with the Prior Year Nine Months. Direct operating expenses were $10.0 million higher due to the repositioning of vessels between geographic regions offset by $5.8 million lower direct operating expenses for the Regional Core Fleet primarily due to the timing of certain drydocking and repair expenditures, which includes $0.6 million of standby costs incurred prior to the sale of the liftboats L/B Jill and L/B Robert, and $3.6 million lower due to net asset dispositions.

35


Africa and Europe. For the three and nine months ended September 30, 2025 and 2024 the Company’s time charter statistics and direct vessel profit in Africa and Europe were as follows (in thousands, except statistics):

For the Three Months Ended September 30,

For the Nine Months Ended September 30,

2025

2024

2025

2024

Time Charter Statistics:

Rates Per Day Worked:

AHTS

$

$

10,370

$

$

10,137

FSV

15,356

15,963

15,587

14,975

PSV

22,585

24,401

22,744

23,924

Overall

17,983

18,875

18,158

17,629

Utilization:

AHTS

%

36

%

%

46

%

FSV

86

%

84

%

84

%

86

%

PSV

61

%

80

%

61

%

72

%

Overall

75

%

77

%

74

%

76

%

Available Days:

AHTS

242

788

FSV

920

1,012

2,850

2,901

PSV

736

736

2,184

2,046

Overall

1,656

1,990

5,034

5,735

Operating revenues:

Time charter

$

22,357

97

%

$

28,809

90

%

$

67,727

97

%

$

76,411

95

%

Other marine services

733

3

%

3,048

10

%

2,391

3

%

4,245

5

%

23,090

100

%

31,857

100

%

70,118

100

%

80,656

100

%

Direct operating expenses:

Personnel

4,465

19

%

6,083

19

%

15,163

22

%

16,233

20

%

Repairs and maintenance

6,531

28

%

3,455

11

%

14,639

21

%

9,825

12

%

Drydocking

1,413

6

%

681

2

%

3,555

5

%

3,939

5

%

Insurance and loss reserves

326

2

%

599

2

%

1,819

3

%

1,752

2

%

Fuel, lubes and supplies

1,781

8

%

2,514

8

%

5,675

8

%

4,971

6

%

Other

3,573

15

%

3,975

12

%

8,657

12

%

8,975

12

%

18,089

78

%

17,307

54

%

49,508

71

%

45,695

57

%

Direct Vessel Profit

$

5,001

22

%

$

14,550

46

%

$

20,610

29

%

$

34,961

43

%

Current Year Quarter compared with Prior Year Quarter

Operating Revenues. Charter revenues were $6.5 million lower in the Current Year Quarter compared with the Prior Year Quarter. Charter revenues were $4.7 million lower for the Regional Core Fleet, which consists of 18 vessels, primarily due to lower average day rates of $17,984 in the Current Year Quarter compared to $19,549 in the Prior Year Quarter and lower utilization of 75% in the Current Year Quarter compared to 83% in the Prior Year Quarter. Charter revenues were $0.9 million lower due to the disposition of three vessels subsequent to the Prior Year Quarter and $0.9 million lower due to the repositioning of one vessel out of the region subsequent to the Prior Year Quarter. Other marine services were $2.3 million lower primarily due to lower mobilization revenues. As of September 30, 2025 and 2024, the Company had no vessels cold-stacked in this region.

Direct Operating Expenses. Direct operating expenses were $0.8 million higher in the Current Year Quarter compared with the Prior Year Quarter. Direct operating expenses were $2.9 million higher for the Regional Core Fleet primarily due to the timing of certain drydocking and repair expenditures, $1.7 million lower due to net asset dispositions and $0.4 million lower due to the repositioning of vessels between geographic regions.

36


Current Year Nine Months compared with Prior Year Nine Months

Operating Revenues. Charter revenues were $8.7 million lower in the Current Year Nine Months compared with the Prior Year Nine Months. Charter revenues were $5.6 million lower for the Regional Core Fleet, which consists of 17 vessels, primarily due to lower utilization of 74% in the Current Year Nine Months compared to 81% in the Prior Year Nine Months and lower average day rates of $18,282 in the Current Year Nine Months compared to $18,787 in the Prior Year Nine Months. Charter revenues were $3.7 million lower due to the disposition of three vessels subsequent to the Prior Year Nine Months. Charter revenues were $0.6 million higher due to the repositioning of one vessel into the region subsequent to the Prior Year Nine Months. Other marine services were $1.9 million lower primarily due to lower mobilization revenues.

Direct Operating Expenses. Direct operating expenses were $3.8 million higher in the Current Year Nine Months compared with the Prior Year Nine Months. Direct operating expenses were $8.1 million higher for the Regional Core Fleet primarily due to the timing of certain drydocking and repair expenditures, $3.3 million lower due to net asset dispositions and $1.0 million lower due to the repositioning of vessels between geographic regions.

Middle East and Asia. For the three and nine months ended September 30, 2025 and 2024 the Company’s time charter statistics and direct vessel (loss) profit in the Middle East and Asia were as follows (in thousands, except statistics):

For the Three Months Ended September 30,

For the Nine Months Ended September 30,

2025

2024

2025

2024

Time Charter Statistics:

Rates Per Day Worked:

AHTS

$

$

10,242

$

$

6,971

FSV

10,429

8,359

9,394

8,230

PSV

20,781

17,964

17,109

16,367

Liftboats

40,800

45,900

40,374

45,900

Overall

17,818

17,825

17,056

17,265

Utilization:

AHTS

%

70

%

%

89

%

FSV

69

%

90

%

69

%

79

%

PSV

64

%

38

%

75

%

57

%

Liftboats

50

%

100

%

67

%

100

%

Overall

64

%

72

%

71

%

75

%

Available Days:

AHTS

92

274

FSV

552

552

1,632

1,757

PSV

368

460

1,184

1,370

Liftboats

184

184

546

548

Overall

1,104

1,288

3,362

3,949

Operating revenues:

Time charter

$

12,606

98

%

$

16,411

98

%

$

40,681

98

%

$

50,961

97

%

Other marine services

319

2

%

375

2

%

1,043

2

%

1,344

3

%

12,925

100

%

16,786

100

%

41,724

100

%

52,305

100

%

Direct operating expenses:

Personnel

4,956

38

%

5,769

34

%

14,394

34

%

18,662

36

%

Repairs and maintenance

5,798

45

%

3,318

20

%

14,641

35

%

9,473

18

%

Drydocking

(1

)

(0

)%

832

5

%

1,043

3

%

3,022

6

%

Insurance and loss reserves

611

5

%

927

6

%

2,155

5

%

2,343

4

%

Fuel, lubes and supplies

1,241

10

%

1,043

6

%

3,403

8

%

3,344

6

%

Other

1,167

9

%

1,131

7

%

3,152

8

%

3,120

6

%

13,772

107

%

13,020

78

%

38,788

93

%

39,964

76

%

Direct Vessel (Loss) Profit

$

(847

)

(7

)%

$

3,766

22

%

$

2,936

7

%

$

12,341

24

%

37


Current Year Quarter compared with Prior Year Quarter

Operating Revenues. Charter revenues were $3.8 million lower in the Current Year Quarter compared with the Prior Year Quarter. Charter revenues were $2.5 million lower for the Regional Core Fleet, which consists of 11 vessels, due to lower utilization of 67% in the Current Year Quarter compared to 73% in the Prior Year Quarter and lower average day rates of $17,956 in the Current Year Quarter compared to $19,680 in the Prior Year Quarter. Charter revenues were $1.8 million lower due to the disposition of three vessels subsequent to the Prior Year Quarter and $0.5 million higher due to the repositioning of one vessel into the region subsequent to the Prior Year Quarter. As of September 30, 2025 and 2024, the Company had no vessels cold-stacked in this region.

Direct Operating Expenses. Direct operating expenses were $0.8 million higher in the Current Year Quarter compared with the Prior Year Quarter. Direct operating expenses were $1.5 million higher for the Regional Core Fleet primarily due to the timing of certain drydocking and repair expenditures, $0.9 million higher due to the repositioning of vessels between geographic regions and $1.6 million lower due to net asset dispositions.

Current Year Nine Months compared with Prior Year Nine Months

Operating Revenues. Charter revenues were $10.3 million lower in the Current Year Nine Months compared with the Prior Year Nine Months. Charter revenues were $5.2 million lower for the Regional Core Fleet, which consists of 11 vessels, due to lower average day rates of $17,241 in the Current Year Nine Months compared to $19,945 in the Prior Year Nine Months offset by higher utilization of 75% in the Current Year Nine Months compared to 73% in the Prior Year Nine Months. Charter revenues were $5.1 million lower due to the disposition of two vessels subsequent to the Prior Year Nine Months. Other marine services were $0.3 million lower primarily due to lower catering revenues.

Direct Operating Expenses. Direct operating expenses were $1.2 million lower in the Current Year Nine Months compared with the Prior Year Nine Months. Direct operating expenses were $5.3 million lower due to net asset dispositions, $3.6 million higher for the Regional Core Fleet primarily due to the timing of certain drydocking and repair expenditures, and $0.5 million higher due to the repositioning of vessels between geographic regions.

38


Latin America (Brazil, Mexico, Central and South America). For the three and nine months ended September 30, 2025 and 2024 the Company’s time charter statistics and direct vessel profit in Latin America were as follows (in thousands, except statistics):

For the Three Months Ended September 30,

For the Nine Months Ended September 30,

2025

2024

2025

2024

Time Charter Statistics:

Rates Per Day Worked:

FSV

$

15,523

$

14,950

$

15,232

$

14,950

PSV

28,047

21,379

28,169

20,977

Liftboats

89,500

35,825

88,930

55,379

Overall

25,541

21,984

23,855

24,230

Utilization:

FSV

79

%

86

%

82

%

92

%

PSV

58

%

50

%

60

%

50

%

Liftboats

100

%

100

%

40

%

99

%

Overall

68

%

63

%

67

%

64

%

Available Days:

FSV

245

184

607

548

PSV

368

552

1,102

1,780

Liftboats

22

92

54

246

Overall

635

828

1,763

2,574

Operating revenues:

Time charter

$

10,971

91

%

$

11,500

92

%

$

28,162

88

%

$

39,606

89

%

Bareboat charter

846

7

%

372

3

%

2,392

6

%

1,100

2

%

Other marine services

230

2

%

620

5

%

1,595

5

%

3,945

9

%

12,047

100

%

12,492

100

%

32,149

99

%

44,651

100

%

Direct operating expenses:

Personnel

2,380

20

%

3,791

30

%

6,410

20

%

11,919

27

%

Repairs and maintenance

965

8

%

1,517

12

%

2,753

8

%

5,716

13

%

Drydocking

(61

)

(1

)%

1,940

16

%

1,015

3

%

4,870

11

%

Insurance and loss reserves

195

2

%

259

2

%

524

2

%

1,188

3

%

Fuel, lubes and supplies

743

6

%

2,053

16

%

1,700

5

%

4,251

9

%

Other

1,764

15

%

465

4

%

2,473

8

%

1,555

3

%

5,986

50

%

10,025

80

%

14,875

46

%

29,499

66

%

Direct Vessel Profit

$

6,061

50

%

$

2,467

20

%

$

17,274

54

%

$

15,152

34

%

Current Year Quarter compared with Prior Year Quarter

Operating Revenues. Charter revenues were $0.1 million lower in the Current Year Quarter compared with the Prior Year Quarter. Charter revenues were $2.8 million lower due to the repositioning of one vessel out of the region subsequent to the Prior Year Quarter. Charter revenues were $2.7 million higher for the Regional Core Fleet, which consists of six vessels, primarily due to higher utilization of 68% in the Current Year Quarter compared to 58% in the Prior Year Quarter and higher average day rates of $22,598 in the Current Year Quarter compared to $19,459 in the Prior Year Quarter. Other marine services were $0.4 million lower primarily due to lower mobilization and catering revenues. As of September 30, 2025 and 2024, the Company had no vessels cold-stacked in this region.

Direct Operating Expenses. Direct operating expenses were $4.0 million lower in the Current Year Quarter compared with the Prior Year Quarter. Direct operating expenses were $2.2 million lower due to the repositioning of vessels between geographic regions and $1.8 million lower for the Regional Core Fleet primarily due to the timing of certain drydocking and repair expenditures.

39


Current Year Nine Months compared with Prior Year Nine Months

Operating Revenues. Charter revenues were $10.2 million lower in the Current Year Nine Months compared with the Prior Year Nine Months. Charter revenues were $18.2 million lower due to the repositioning of three vessels out of the region subsequent to the Prior Year Nine Months. Charter revenues were $8.0 million higher for the Regional Core Fleet, which consists of six vessels, primarily due to higher utilization of 68% in the Current Year Nine Months compared to 61% in the Prior Year Nine Months and higher average day rates of $23,005 in the Current Year Nine Months compared to $19,002 in the Prior Year Nine Months. Other marine services were $2.4 million lower primarily due to lower catering revenues.

Direct Operating Expenses. Direct operating expenses were $14.6 million lower in the Current Year Nine Months compared with the Prior Year Nine Months. Direct operating expenses were $9.8 million lower due to the repositioning of vessels between geographic regions and $4.8 million lower for the Regional Core Fleet primarily due to the timing of certain drydocking and repair expenditures.

Other Operating Expenses

Lease Expense. Leased-in equipment expense for the Current Year Quarter and Current Year Nine Months was $0.1 million lower and $0.4 million lower compared to the Prior Year Quarter and Prior Year Nine Months due to having no leased-in vessels in the Current Year Quarter and Current Year Nine Months compared to one in the Prior Year Quarter and Prior Year Nine Months.

Administrative and general. Administrative and general expenses for the Current Year Quarter and Current Year Nine Months were $0.3 million higher and $0.9 million higher compared to the Prior Year Quarter and Prior Year Nine Months primarily due to increases in professional fees offset by decreases in wages and benefits expenses and decreases in allowance for credit losses.

Depreciation and amortization. Depreciation and amortization expense for the Current Year Quarter and Current Year Nine Months were $0.8 million lower and $1.7 million lower compared to the Prior Year Quarter and Prior Year Nine Months due to net fleet changes.

Gains (Losses) on Asset Dispositions and Impairments, Net. During the Current Year Quarter, the Company sold two liftboats and other equipment for net cash proceeds of $76.1 million, after transaction costs, and a gain of $30.2 million. During the Prior Year Quarter, the Company sold one AHTS, previously classified as held for sale, and other equipment for net cash proceeds of $2.3 million, after transaction costs, and a gain of $1.8 million.

During the Current Year Nine Months, the Company sold one FSV and two PSVs, previously classified as held for sale, as well as three liftboats and other equipment not previously classified as such for net cash proceeds of $116.1 million, after transaction costs, and a gain of $55.2 million. During the Prior Year Nine Months, the Company sold one AHTS, previously classified as held for sale, and other equipment for net cash proceeds of $2.4 million, after transaction costs, and a gain of $1.9 million.

40


Other Income (Expense), Net

For the three and nine months ended September 30, 2025 and 2024, the Company’s other income (expense) was as follows (in thousands):

Three Months Ended September 30,

Nine Months Ended September 30,

2025

2024

2025

2024

Other Income (Expense):

Interest income

$

297

$

358

$

1,105

$

1,396

Interest expense

(8,947

)

(10,127

)

(27,377

)

(30,626

)

Derivative gains (losses), net

17

67

229

(372

)

Foreign currency gains (losses), net

218

(1,717

)

(3,097

)

(2,357

)

Gains on insurance claim settlement

4,581

4,581

Other, net

(221

)

29

(221

)

(66

)

$

(4,055

)

$

(11,390

)

$

(24,780

)

$

(32,025

)

Interest income. Interest income was lower for the Current Year Quarter and Current Year Nine Months compared with the Prior Year Quarter and Prior Year Nine Months due to reduced cash balances held in interest bearing accounts .

Interest expense. Interest expense was lower in the Current Year Quarter and Current Year Nine Months compared with the Prior Year Quarter and Prior Year Nine Months primarily due to a lower interest rate on the 2024 SMFH Credit Facility (which bears interest at a fixed rate of 10.30% per annum), which was entered into on November 27, 2024 compared to the 2023 SMFH Credit Facility (which bore interest at a fixed rate of 11.75% per annum), which was entered into on September 8, 2023.

Derivative gains (losses), net. Net derivative gains for the Current Year Quarter compared with the Prior Year Quarter were nearly flat. Net derivative gains for the Current Year Nine Months compared with net derivative losses for the Prior Year Nine Months were due to the weakening of the U.S. dollar in relation to the Norwegian Kroner for an open forward currency exchange contract, which is denominated in Norwegian Kroner.

Foreign currency gains (losses), net. Net foreign currency gains for the Current Year Quarter compared with foreign currency losses in the Prior Year Quarter were primarily due to the strengthening of the U.S. dollar in relation to the pound sterling. Net foreign currency losses for the Current Year Nine Months compared with the Prior Year Nine Months increased primarily due to the weakening of the U.S. dollar in relation to the pound sterling.

Gains on insurance claim settlement. Gains on insurance claim settlement during the Current Year Quarter and Current Year Nine Months were due to the Company entering into insurance claim settlements for a total of $12.1 million, of which $4.6 million was in excess of an insurance claim receivable of $7.5 million previously deferred with respect to the liftboat L/B Robert.

Income Tax Expense

During the nine months ended September 30, 2025, the Company’s effective income tax rate of 149.6% was primarily due to foreign taxes paid that are not creditable against U.S. income taxes and foreign losses for which there is no benefit for U.S. income tax purposes.

41


Equity in Earnings of 50% or Less Owned Companies

Equity in earnings of 50% or less owned companies for the Current Year Quarter compared with the Prior Year Quarter were $0.6 million lower and earnings for the Current Year Nine Months compared with the Prior Year Nine Months were $0.6 million higher due to the following changes in equity earnings (in thousands):

Three Months Ended September 30,

Nine Months Ended September 30,

2025

2024

2025

2024

SEACOR Marine Arabia

$

258

$

914

$

1,322

$

2,206

Other

135

98

178

(1,328

)

$

393

$

1,012

$

1,500

$

878

Liquidity and Capital Resources

General

The Company’s ongoing liquidity requirements arise primarily from working capital needs, capital commitments and its obligations to service outstanding debt and comply with covenants under its 2024 SMFH Credit Facility. The Company may use its liquidity to fund capital expenditures, make acquisitions or to make other investments. Sources of liquidity are cash balances, cash flows from operations and sales under the Company’s ATM Program, which has approximately $25.0 million of remaining sales capacity as of September 30, 2025. From time to time, the Company may secure additional liquidity through asset sales or the issuance of debt, shares of Common Stock or common stock of its subsidiaries, preferred stock or a combination thereof.

As of September 30, 2025 and September 30, 2024, the Company held balances of cash, cash equivalents and restricted cash totaling $108.2 million and $37.9 million, respectively.

As of September 30, 2025, the Company had outstanding debt of $341.9 million, net of debt discount and issue costs. The Company’s contractual long-term debt maturities as of September 30, 2025, are as follows (in thousands):

Actual

Remainder 2025

$

7,500

2026

30,000

2027

31,353

2028

31,242

2029

246,305

Years subsequent to 2029

$

346,400

As of September 30, 2025, the Company had unfunded capital commitments of $54.5 million consisting of $51.3 million in respect of the construction of two PSVs, $2.0 million in respect of four hybrid battery power systems and $1.2 million for miscellaneous vessel equipment. Of the unfunded capital commitments, $4.8 million is payable during 2025, $31.4 million is payable during 2026 and the remainder is payable during 2027. In accordance with the terms of the 2024 SMFH Credit Facility, previously described in the 2024 Annual Report, $18.0 million of the proceeds from the sale of two AHTS in the fourth quarter of 2024 was designated to make payments on the construction of two PSVs. In addition, during the second quarter of 2025, $3.8 million of the proceeds from the sale of one FSV and $10.9 million of the proceeds from the sale of two PSVs were also designated to make payments on the construction of the two PSVs. As of September 30, 2025, $16.6 million remained in a restricted account as a result of these transactions. Additionally, the 2024 SMFH Credit Facility includes a dedicated $41.0 million tranche that may be used to pay up to 50% of the purchase price of these vessels. $16.4 million of this tranche was drawn as of September 30, 2025.

42


Summary of Cash Flows

The following is a summary of the Company’s cash flows for the nine months ended September 30, 2025 and 2024 (in thousands):

Nine Months Ended September 30,

2025

2024

Cash flows provided by or (used in):

Operating Activities

$

(24,202

)

$

(18,790

)

Investing Activities

75,776

(1,867

)

Financing Activities

(19,503

)

(25,610

)

Effects of Exchange Rate Changes on Cash, Restricted Cash and Cash Equivalents

(3

)

Net Change in Cash, Restricted Cash and Cash Equivalents

$

32,068

$

(46,267

)

Operating Activities

Cash flows used in operating activities was $24.2 million in the Current Year Nine Months, an increase of $5.4 million compared to $18.8 million in the Prior Year Nine Months due to changes in working capital, one-time insurance claim settlements and a decrease in days worked primarily due to net fleet changes. The components of cash flows provided by and/or used in operating activities during the Current Year Nine Months and Prior Year Nine Months were as follows (in thousands):

Nine Months Ended September 30,

2025

2024

DVP:

United States, primarily Gulf of America

$

(4,422

)

$

(11,427

)

Africa and Europe

20,610

34,961

Middle East and Asia

2,936

12,341

Latin America

17,274

15,152

Operating, leased-in equipment

(522

)

(1,658

)

Administrative and general (excluding provisions for bad debts and amortization of share awards)

(30,050

)

(28,845

)

Gains on insurance claim settlement

4,581

Other, net (excluding non-cash losses)

(221

)

(66

)

Dividends received from 50% or less owned companies

3,199

2,916

13,385

23,374

Changes in operating assets and liabilities before interest and income taxes

(12,731

)

(21,749

)

Cash settlements on derivative transactions, net

(373

)

164

Interest paid, excluding capitalized interest (1)

(26,683

)

(21,925

)

Interest received

1,105

1,396

Income taxes refunded (paid) , net

1,095

(50

)

Total cash flows used in operating activities

$

(24,202

)

$

(18,790

)

(1)
During the Current Year Nine Months capitalized interest paid and included in the purchase of property and equipment was $1.5 million. During the Prior Year Nine Months, the Company paid no capitalized interest.

For a detailed discussion of the Company’s financial results for the reported periods, see “Consolidated Results of Operations” included above. Changes in operating assets and liabilities before interest and income taxes are the result of the Company’s working capital requirements.

Investing Activities

During the Current Year Nine Months, net cash provided by investing activities was $75.8 million, primarily as a result of the following:

capital expenditures were $40.4 million; and

43


the Company sold one FSV and two PSVs, previously classified as held for sale, as well as three liftboats and other equipment not previously classified as such for net cash proceeds of $116.1 million, after transaction costs, and a gain of $55.2 million.

During the Prior Year Nine Months, net cash used in investing activities was $1.9 million, primarily as a result of the following:

capital expenditures were $4.3 million; and
the Company sold one AHTS, previously classified as held for sale, and other equipment for net cash proceeds of $2.4 million, after transaction costs, and a gain of $1.9 million.

Financing Activities

During the Current Year Nine Months, net cash used in financing activities was $19.5 million, primarily as a result of the following:

the Company made scheduled payments on long-term debt and other obligations of $20.0 million;
the Company received proceeds from the issuance of long-term debt of $15.8 million;
the Company made payments for the repurchase of common stock of $7.1 million;
the Company made payments for the repurchase of warrants of $6.7 million; and
the Company made payments on tax withholdings for restricted stock vesting of $1.5 million.

During the Prior Year Nine Months, net cash used in financing activities was $25.6 million primarily as a result of the following:

the Company made scheduled payments on long-term debt and other obligations of $21.8 million;
the Company received $0.1 million proceeds from the exercise of stock options; and
the Company made payments on tax withholdings for restricted stock vesting of $3.9 million.

Short and Long-Term Liquidity Requirements

The Company believes that a combination of cash balances on hand, cash generated from operating activities and access to the credit and capital markets, including the $25.0 million in remaining sales capacity under the ATM Program, will provide sufficient liquidity to meet its obligations, including to support its capital expenditures, working capital needs, debt service requirements and covenant compliance over the short to long term. With respect to capital expenditures related to the construction of two PSVs, up to $24.6 million remains available under Tranche B of the 2024 SMFH Credit Facility as of September 30, 2025. The Company continually evaluates possible acquisitions and dispositions of certain businesses and assets. The Company’s sources of liquidity may be impacted by the general condition of the markets in which it operates and the broader economy as a whole, which may limit its access to or the availability of the credit and capital markets on acceptable terms. Management continuously monitors the Company’s liquidity and compliance with covenants in its 2024 SMFH Credit Facility.

Debt Securities and Credit Agreements

For a discussion of the Company’s debt securities and credit agreements, see “Note 4. Long-Term Debt” in the unaudited consolidated financial statements included in Part I. Item 1. “Financial Statements” elsewhere in this Quarterly Report on Form 10-Q and in “Note 5. Long-Term Debt” in the Company’s audited consolidated

44


financial statements included in its 2024 Annual Report. There have been no material changes to the Company’s long-term debt during the period.

Future Cash Requirements

For a discussion of the Company’s future cash requirements, refer to “Management’s Discussion and Analysis of Financial Condition and Results of Operations - Liquidity and Capital Resources” in the Company’s 2024 Annual Report. There has been no material change in the Company’s future cash requirements since our fiscal year ended December 31, 2024, except as described in “Results of Operations - Liquidity and Capital Resources” in this Quarterly Report on Form 10-Q.

Contingencies

For a discussion of the Company’s contingencies, see “Note 10. Commitments and Contingencies” in the unaudited consolidated financial statements included in Part I. Item 1. “Financial Statements” elsewhere in this Quarterly Report on Form 10-Q.

45


ITEM 3. QUANTITATIVE AND QUALITATI VE DISCLOSURES ABOUT MARKET RISK

For a discussion of the Company’s exposure to market risk, refer to “Quantitative and Qualitative Disclosures About Market Risk” included in the Company’s 2024 Annual Report. There has been no material change in the Company’s exposure to market risk during the nine months ended September 30, 2025.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

With the participation of the Company’s principal executive officer and principal financial officer, management evaluated the effectiveness of the Company’s disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act), as of September 30, 2025. Based on their evaluation, the Company’s principal executive officer and principal financial officer concluded that the Company’s disclosure controls and procedures were effective as of September 30, 2025 to provide reasonable assurance that information required to be disclosed by the Company in reports filed or submitted under the Exchange Act is (i) recorded, processed, summarized and reported within the time periods specified in the United States Securities and Exchange Commission’s (“SEC”) rules and forms and (ii) accumulated and communicated to the Company’s management, including its Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.

The Company’s disclosure controls and procedures have been designed to ensure that information required to be disclosed by the Company in the reports it files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by the Company in the reports it files or submits under the Exchange Act is accumulated and communicated to the Company’s management, including its principal executive and principal financial officers, to allow timely decisions regarding required disclosures. All internal control systems, no matter how well designed, have inherent limitations. Therefore, even those internal control systems determined to be effective can provide only a level of reasonable assurance with respect to financial statement preparation and presentation.

Changes in Internal Control Over Financial Reporting

There have been no changes in the Company’s internal control over financial reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange Act) that occurred during the Current Year Quarter that have materially affected, or are reasonably likely to materially affect, the Company’s internal control over financial reporting.

46


PART II—OTHER INFORMATION

For a description of developments with respect to pending legal proceedings described in the Company’s 2024 Annual Report, see “Note 9. Commitments and Contingencies” in the unaudited consolidated financial statements included in Part I. Item 1. “Financial Statements” elsewhere in this Quarterly Report on Form 10-Q.

ITEM 1A. RI SK FACTORS

For a discussion of the Company’s risk factors, refer to “Risk Factors” included in the Company’s 2024 Annual Report. There have been no material changes in the Company’s risk factors during the Current Year Quarter.

ITEM 2. UNREGISTERED SALES OF EQUI TY SECURITIES AND USE OF PROCEEDS

(a), (b) None.

(c) This table provides information with respect to purchases by the Company of shares of its Common Stock during the Current Year Quarter:

Total Number of
Shares Purchased

Average Price per
Share

Total Number of
Shares Purchased
as Part of a Publicly
Announced Plan

Maximum Number
of Shares that may
be Purchased Under
the Plan

July 1, 2025 to July 31, 2025

$

August 1, 2025 to August 31, 2025

$

September 1, 2025 to September 30, 2025

$

ITEM 3. DEFAULT UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAF ETY DISCLOSURES

Not applicable.

ITEM 5. OTHER INFORMATION

During the third quarter of 2025 , no ne of our directors or Section 16 officers adopted or terminated a “Rule 10b5-1 trading arrangement” or “non-Rule 10b5-1 trading arrangement” (as each term is defined in Item 408(a) of Regulation S-K).

47


ITEM 6. EXHIBITS

31.1

Certification by the Principal Executive Officer pursuant to Rule 13a-14(a) and Rule 15d-14(a) of the Securities Exchange Act, as amended.

31.2

Certification by the Principal Financial Officer pursuant to Rule 13a-14(a) and Rule 15d-14(a) of the Securities Exchange Act, as amended.

32.1

Certification by the Principal Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

101.INS

Inline XBRL Instance Document – the instance document does not appear in the Interactive Data File because its XBRL tags are embedded within the Inline XBRL document.

101.SCH

Inline XBRL Taxonomy Extension Schema With Embedded Linkbase Documents.

104

The cover page for the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2025, has been formatted in Inline XBRL.

48


SIGNAT URES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

SEACOR Marine Holdings Inc.

Date:

October 29, 2025

By:

/s/ John Gellert

John Gellert, President,

Chief Executive Officer

(Principal Executive Officer)

Date:

October 29, 2025

By:

/s/ Jesús Llorca

Jesús Llorca, Executive Vice President

and Chief Financial Officer

(Principal Financial Officer)

Date:

October 29, 2025

By:

/s/ Gregory S. Rossmiller

Gregory S. Rossmiller,

Senior Vice President

and Chief Accounting Officer

(Principal Accounting Officer)

49


TABLE OF CONTENTS