国际海洋工程 2025年季度报告

FORM10-Q ☑QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the quarterly period endedMarch 31, 2025 ¨TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934For the transition period fromto 95-2628227 77086(Zip Code) (713)329-4500(Registrant's telephone number, including area code)Not Applicable(Former name, former address and former fiscal year, if changed from last report) Indicate by check mark whether the registrant (1)has filed all reports required to be filed by Section13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuantto Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrantwas required to submit such files).þYes¨No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reportingcompany, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reportingcompany,” and “emerging growth company” in Rule 12b-2 of the Exchange Act. If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period forcomplying 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). ☐YesþNo Number of shares of Common Stock outstanding as of April18, 2025:100,594,528 Oceaneering International, Inc.Form 10-Q Part IFinancial InformationItem1.Financial StatementsConsolidated Balance SheetsConsolidated Statements of OperationsConsolidated Statements of Comprehensive Income (Loss)Consolidated Statements of Cash FlowsConsolidated Statements of EquityNotes to Consolidated Financial StatementsItem 2.Management’s Discussion and Analysis of Financial Condition and Results of OperationsItem 3.Quantitative and Qualitative Disclosures About Market RiskItem 4.Controls and ProceduresPart IIOther InformationItem 1.Legal ProceedingsItem 2.Unregistered Sales of Equity Securities and Use of ProceedsItem5.Other InformationItem6.Exhibits OCEANEERING INTERNATIONAL, INC. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF OPERATIONS OCEANEERING INTERNATIONAL, INC. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) OCEANEERING INTERNATIONAL, INC. AND SUBSIDIARIESCONSOLIDATED STATEMENTS OF CASH FLOWS The accompanying Notes are an integral part of these Consolidated Financial Statements. Table of Contents NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 1.SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation.Oceaneering International, Inc. (“Oceaneering,” “we,” “our” or “us”) has prepared these unauditedconsolidated financial statements pursuant to instructions for quarterly reports on Form10-Q, which we are required to filewith the United States Securities and Exchange Commission (the “SEC”). These financial statements do not include allinformation and footnotes normally included in financial statements prepared in accordance with accounting principlesgenerally accepted in the United States (“U.S. GAAP”). These financial statements reflect all adjustments that we believe Principles of Consolidation.The consolidated financial statements include the accounts of Oceaneering and our50% ormore owned and controlled subsidiaries. We also consolidate entities that are determined to be variable interest entities ifwe determine that we are the primary beneficiary; otherwise, we account for those entities using the equity method ofaccounting. We use the equity method to account for our investments in unconsolidated affiliated companies of which we Use of Estimates.The preparation of financial statements in conformity with U.S. GAAP requires that our managementmake estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets Cash and Cash Equivalents.Cash and cash equivalents include demand deposits and highly liquid investments with Allowance for Credit Losses—Financial Assets Measured at Amortized Costs.We identify our allowance for creditlosses based on future expected losses when accounts receivable, contract assets or held-to-maturity loan receivables We use the loss-rate method in developing the allowance for credit losses, which involves identifying pools of assets withsimilar risk characteristics, reviewing historical losses within the lastthree yearsand consideration of reasonable We monitor the credit quality of our accounts receivable and other financing receivable amounts by frequent customerinteraction