Market Snapshot
  • U.S.
  • Europe
  • Asia
Ticker Volume Price Price Delta
DJIA 15,298.56 -19.67 -0.13%
S&P 500 1,649.19 -2.62 -0.16%
NASDAQ 3,483.08 0.89 0.03%
Ticker Volume Price Price Delta
STOXX 50 2,687.48 -13.45 -0.50%
FTSE 100 6,341.29 -32.92 -0.52%
DAX 8,205.02 -24.49 -0.30%
Ticker Volume Price Price Delta
NIKKEI 13,245.22 237.94 1.83%
TOPIX 1,106.57 20.17 1.86%
HANG SENG 20,986.89 -238.99 -1.13%

Nabors' 3Q2012 EPS Equals $0.42 from Continuing Operations, Excluding a $0.20 per Diluted Share, Non-Cash Ceiling Test


Nabors' 3Q2012 EPS Equals $0.42 from Continuing Operations, Excluding a $0.20 per Diluted Share, Non-Cash Ceiling Test Impairment

HAMILTON, Bermuda, Oct. 23, 2012 /CNW/ - Nabors Industries Ltd. (NYSE: NBR) today announced its results for the third quarter and nine months ended September 30, 2012. Adjusted income derived from operating activities was $225.5 million for the third quarter, compared to $269.3 million in the third quarter of 2011 and $230.4 million in the second quarter of this year. Excluding the Company's portion of its NFR affiliate's third quarter ceiling test impairment, which amounted to a pre-tax charge of approximately $96.3 million, or ($0.20) per diluted share, net income from continuing operations was $123.6 million, or $0.42 per diluted share. This compares to $132.5 million, or $0.45 per diluted share, in the third quarter of 2011 and $109.7 million, or $0.38 per diluted share, in the second quarter of this year when all non-cash charges are excluded. Third quarter GAAP net income from continuing operations was $65.8 million, or $0.22 per diluted share, compared to $87.2 million, or $0.30 per diluted share, in the third quarter of 2011 and a net loss of $98.7 million, or ($0.34) per diluted share, in the second quarter of this year.

Operating revenues totaled $1.77 billion in the current quarter, compared to $1.61 billion in the third quarter of last year and $1.74 billion in the second quarter of this year. For the nine months ended September 30, 2012, adjusted income derived from operating activities was $777.1 million, compared to $654.4 million in 2011. Net income from continuing operations for the first nine months of 2012 was $422.2 million, or $1.45 per diluted share, compared to $297.9 million, or $1.02 per diluted share, in 2011. Year-to-date GAAP net income from continuing operations was $109.8 million, or $0.38 per diluted share, compared to $252.6 million or $0.86 per diluted share in 2011.

The quarter's results reflect the receipt of $25.3 million in contract termination payments in the Company's US Lower 48 and International operations, of which $6.7 million, or $0.02 per diluted share, would have been received in future periods extending as far as December 2013. They also reflect a lower effective tax rate, a portion of which (approximately $5.5 million, or $0.02 per diluted share) was attributable to favorable return-to-provision tax adjustments in multiple jurisdictions.

Tony Petrello, Nabors' Chairman and CEO, commented, "These results reflect improved operational performance in our US land well servicing, International and Canada operations. Unfortunately, a sharper than anticipated drop in US land drilling activity, the seasonal hurricane pause in the Gulf of Mexico, further seasonal slowing in Alaska, and reduced shipments in Canrig essentially offset those improvements. Net income also benefitted from a meaningful reduction in our effective tax rate, which we expect to be ongoing.

"The quarterly exit rates in US land drilling activity, along with the seasonal slowdown in well servicing and pressure pumping utilization, signal a significantly weaker fourth quarter followed by a modest uptick in the first quarter with the seasonal improvement in Alaska and Canada.

"Our initiatives to reduce leverage and improve financial flexibility are beginning to yield meaningful results, with third quarter operating cash flow of $495 million exceeding capital expenditures by approximately $247 million. We also achieved an $80 million reduction in accounts receivable despite a $30 million increase in revenues, primarily attributable to an improvement in DSO (days sales outstanding). This improvement in cash generation contributed to funding the redemption of $275 million in maturing notes, $120 million in semi-annual interest payments and approximately $250 million in capital expenditures, while effecting a $159 million reduction in net debt during the quarter. We will continue to diligently manage capital expenditures and working capital and expect to further reduce net debt. Proceeds from any potential asset sales will accelerate this progress.

"We continue to streamline our business through a conversion from our historical business unit structure into two lines of business, Nabors Completion & Production Services (NCPS) and Nabors Drilling & Rig Services (NDRS). The consolidation of our US well servicing and pressure pumping operations into NCPS is progressing under a matrix organizational structure. The NCPS management team has been established down to the local operations level, while the integration of support functions and facilities is ongoing. The impact of these improvements will become more meaningful over the next few quarters, although it will be obscured by the fourth and first quarter seasonal weakness that characterizes these services, as well as the macro issues discussed below. As a first step in the formation of our NDRS business line, we recently began the consolidation of our US Offshore and Alaska operations into our US Lower 48 business group.

Drilling & Rig Services

"Sequential operating income for this line of business was essentially flat at $184.6 million, compared to the $186.2 million posted in the second quarter. Improving results in Canada and International essentially offset the adverse effects of declining activity in US Lower 48 land drilling, slower US Offshore activity during hurricane season, seasonally low activity in Alaska, and reduced shipments in Canrig. During the quarter, we averaged 13 fewer rigs working at 364 rig years, with the financial effects being substantially offset by a $657 increase in average margins bringing the third quarter average to $12,351 per rig day. Approximately $200 of this increase was attributable to the portion of the lump sum contract termination payments that represent margins that would have been earned in future periods.

"Operating income in our US Lower 48 operations was $114.9 million, approximately $11.6 million lower than the second quarter, with a lower average rig count of 193.8 rigs, partially offset by an $852 increase in average margins at $12,030 per rig day. This included $40 per rig day in early termination margins that are attributable to future periods. As we anticipated, last quarter our customers reduced second half spending significantly compared to the first half in order to stay within budget in light of reduced cash flows from weaker natural gas and liquids pricing. This reduction led to third quarter activity declines and will further depress fourth quarter results. Our rig count declined by 35 rigs in the quarter, with one-half of those rigs concentrated with four large customers who curtailed their programs as contracts expired. Sixteen of our 35 rigs received early termination payments totaling $16 million in third quarter income, with only $0.7 million of this amount attributable to future periods. These combined effects caused our rig count to decline disproportionately, as compared to the industry, and it currently stands at 175 rigs on revenue.

"We deployed seven new rigs this quarter, all with long-term contract commitments. Additionally, we have secured three incremental long-term contract commitments for our new generation PACE(®)-X rig. This brings to nine the number of PACE(®)-X rigs we have yet to deliver through the first half of 2013, all with long-term contracts. Our new generation PACE(®)-X rigs represent a step change in pad drilling efficiency and mobility. Nabors pioneered pad drilling and has developed the PACE(®)-X rig to more efficiently address the evolving demand for multi-row, multi-well pad configurations. Customer response to the new offering is encouraging and we expect to attract additional contracts. There is a significant increase in demand for rigs with pad drilling capability, particularly in the shale plays. With the delivery of these nine PACE(®)-X rigs our US Lower 48 operations alone will have 93 pad-capable rigs, with our other drilling operations possessing another 79 pad rigs.

"Looking forward, our customers are indicating a resumption of more normal activity as they initiate their 2013 budgets. This should improve utilization relative to current levels and possibly moderate pricing pressure, although a number of new rigs continue to enter the market with lower rates and shorter contract durations.

"Operating income in our International operations was $30.3 million, compared to $16.4 million in the second quarter. This included an early contract termination payment of $8.8 million, of which $6.0 million would have been earned in future periods. Rig activity was 119.2 rigs, two rigs less than the prior quarter, which saw four rigs temporarily idled in Algeria that should return to work around the end of this year. Margins improved by nearly $1,340 to $12,299 per rig day, including $547 representing the future portion of the early termination payments. The absorption of higher labor costs in certain Middle East countries, the temporarily idled Algeria rigs, and the need to perform some deferred contractual rig upgrades will dampen the pace of improvement in this unit for the next several quarters. Longer term, we remain focused on improving results at a modest pace.

"Our drilling operations in Canada experienced a large increase in income as they emerged from the second quarter, despite a wetter-than-usual start to the third quarter. Operating income was $22.9 million, compared to a loss of $3.7 million in the second quarter, and $1.3 was million higher than the same quarter last year. Rig activity increased sequentially by 14 to average 34 rigs operating in the third quarter, while margins improved significantly to average $13,439, an increase of $3,513 per rig day over the second quarter. As is the case in the US Lower 48, customer cash flow constraints are limiting growth in activity. Nonetheless, we anticipate our fourth quarter to show moderate improvement and the first quarter to increase modestly again. We are also deploying a new 1,500 horsepower rig with a pad drilling moving system under a five-year contract for a key customer.

"As anticipated, our US Offshore operations experienced a modest loss in the third quarter as many of our shallow-water customers suspended their work programs for hurricane season. We anticipate some recovery in the fourth and first quarters, but the shallow-water platform market is still plagued by increased regulatory requirements that are limiting activity.

"In Alaska, results were down seasonally as expected at $4.0 million, compared to second quarter results of $8.9 million and first quarter results of $27.4 million. This market has become highly seasonal due to the reduced level of year-round drilling work being conducted in the legacy North Slope fields where steeply progressive tax rates limit reinvestment. We expect the fourth quarter to decline further, but anticipate a sharp rebound in the first quarter with what promises to be another active exploratory drilling season. There continues to be a high level of optimism that the Alaska legislature will modify the tax structure for operators, which would spur a significant increase in activity over time. Longer term, a number of strategic projects are planned in new areas where tax incentives are already in place, but these are characterized by long lead times and would likely not commence for another two to three years.

"Our Other Rig Services entities saw lower results as our Alaska trucking and construction businesses slowed seasonally and Canrig experienced a moderate slowdown in rentals and domestic shipments, mirroring other land rig equipment manufacturers. Although Canrig's capital equipment backlog has decreased recently, in line with slower North American rig construction, recent international orders are partially offsetting the decrease.

Completion & Production Services

"During the quarter, operating income in our Completion & Production Services business line was $80.0 million, up from the $74.7 million realized in the second quarter. The majority of this increase came from higher average rates in well servicing, augmented by a small improvement in pressure pumping margins to 13.1 percent, compared to 12.3 percent in second quarter. We anticipate the usual seasonally lower results in the fourth and first quarters.

"Operating income attributable to the US well servicing and fluids management operations was $32.8 million for the quarter, up $4.2 million compared to the second quarter. While rig and truck hours were essentially flat to down slightly, higher average rates for both generated most of the increase. Rates and utilization have flattened and certain markets are becoming increasingly competitive, especially in the fluids management portion of this business. We expect seasonally lower activity through late first quarter, followed by a resumption of activity as our customers indicate higher spending levels and the population of maintenance-intensive oil wells continues to increase at a robust pace.

"In our Pressure Pumping operations, operating income increased modestly to $47.2 million compared to $46.1 million in the second quarter. The outlook remains challenging across all regional markets as most of our long-term contract crews are now working at minimum activity levels and spot-market rates remain under pressure. Some competitors are bidding work at what appears to be near breakeven cash flow levels. Given the status of the spot market, we recently idled another crew in the Permian basin bringing our number of stacked frac spreads to six.

"Although we may see a small increase in industry utilization in the new year, the amount of excess capacity will likely limit any upside potential for the foreseeable future. Meanwhile, we continue to focus on cost and efficiency, particularly relating to logistics and storage functions which have been centralized into our corporate procurement and logistics group. Inventory turns have increased significantly and material costs are improving.

"In summary, the near-term market for most of our services is challenging. Macro worries are still prevalent, and the lower levels of customer spending and seasonal constraints in North America are adversely affecting all areas of our operations. While we anticipate some increase in customer spending levels at the beginning of the new year, which will improve utilization moderately, it is not likely to absorb sufficient capacity to restore pricing momentum. That will come with a more meaningful increase in demand for rigs and other services, which can occur for a number of reasons, with improving gas prices having the greatest impact.

"Nonetheless, we believe our quality asset base, diverse product lines and geography, global infra-structure and talented employee base uniquely position us as opportunities arise, particularly in the expansion of unconventional resource development. Meanwhile, we will diligently continue to improve our balance sheet quality, streamline our business and achieve higher levels of operational excellence."

The Nabors companies own and operate approximately 521 land drilling rigs throughout the world and approximately 607 land workover and well servicing rigs in North America. Nabors' actively marketed offshore fleet consists of 40 platform rigs, 12 jackup units and 4 barge rigs in the United States and multiple international markets. In addition, Nabors is one of the largest providers of hydraulic fracturing, cementing, nitrogen and acid pressure pumping services with approximately 805,000 hydraulic horsepower currently in service. Nabors also manufactures top drives and drilling instrumentation systems and provides comprehensive oilfield hauling, engineering, civil construction, logistics, and facilities maintenance and project management services. Nabors participates in most of the significant oil and gas markets in the world.

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

For further information, please contact Dennis A. Smith, Director of Corporate Development & Investor Relations, at 281-775-8038. To request investor materials, contact Nabors' corporate headquarters in Hamilton, Bermuda at 441-292-1510 or via email at mark.andrews@nabors.com.

NABORS INDUSTRIES LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF INCOME (LOSS)

(Unaudited)

Three Months Ended Nine Months Ended

September 30, June 30, September 30,

(In thousands, except per share 2012 2011 2012 2012 2011 amounts)

Revenues and other income:

Operating $ $ $ $ $ revenues 1,766,419 1,608,504 1,737,114 5,393,959 4,325,714

Earnings (losses) from (99,527) 33,723 (134,317) (302,513) 59,305 unconsolidated affiliates

Investment 7,224 727 5,368 32,844 12,032 income (loss)

Total revenues 1,674,116 1,642,954 1,608,165 5,124,290 4,397,051 and other income

Costs and other deductions:

Direct costs 1,136,198 1,019,412 1,123,256 3,444,270 2,687,970

General and administrative 131,887 119,431 133,612 401,845 358,352 expenses

Depreciation and 269,597 234,085 261,016 778,234 684,337 amortization

Interest expense 63,604 58,060 63,459 189,717 195,781

Losses (gains) on sales and retirements of

long-lived assets and other 10,263 (11,607) 13,414 21,837 (1,100) expense (income), net

Impairments and - 98,072 147,503 147,503 98,072 other charges

Total costs and 1,611,549 1,517,453 1,742,260 4,983,406 4,023,412 other deductions

Income (loss) from continuing operations 62,567 125,501 (134,095) 140,884 373,639 before income taxes

Income tax expense (4,001) 37,561 (36,192) 28,851 118,760 (benefit)

Subsidiary preferred stock 750 750 750 2,250 2,250 dividend

Income (loss) from continuing 65,818 87,190 (98,653) 109,783 252,629 operations, net of tax

Income (loss) from discontinued 10,826 (12,226) 24,690 26,721 96,545 operations, net of tax

Net income 76,644 74,964 (73,963) 136,504 349,174 (loss)

Less: Net (income) loss attributable to (988) (708) 1,174 453 355 noncontrolling interest

Net income (loss) $ 75,656 $ 74,256 $ $ 136,957 $ 349,529 attributable to (72,789) Nabors

Earnings (losses) per share: (1)

Basic from continuing $ .22 $ .30 $ (.34) $ .38 $ .88 operations

Basic from discontinued .04 (.04) .09 .09 .34 operations

Basic $ .26 $ .26 $ (.25) $ .47 $ 1.22

Diluted from continuing $ .22 $ .30 $ (.34) $ .38 $ .86 operations

Diluted from discontinued .04 (.05) .09 .09 .33 operations

Diluted $ .26 $ .25 $ (.25) $ .47 $ 1.19

Weighted-average number

of common shares outstanding: (1)

Basic 290,367 287,487 290,311 289,822 286,971

Diluted 292,501 291,986 290,311 292,290 292,991

Adjusted income (loss) derived from operating activities from $ 225,529 $ 269,299 $ 230,413 $ 777,128 $ 654,360

continuing operations (2)

(1) See "Computation of Earnings (Losses) Per Share" included


    herein as a separate schedule.
    Adjusted income (loss) derived from operating activities is
    computed by: subtracting direct costs, general and
    administrative expenses and depreciation and amortization
    from Operating revenues and then adding Earnings (losses)
    from unconsolidated affiliates (excluding our proportionate
    share of full-cost ceiling test writedowns recorded by our
    oil and gas joint venture). These amounts should not be used

as a substitute for those amounts reported in accordance with (2) accounting principles generally accepted in the United States


    of America ("GAAP"). However, management evaluates the
    performance of our business units and the consolidated
    company based on several criteria, including adjusted income
    (loss) derived from operating activities, because it believes
    that these financial measures accurately reflect our ongoing
    profitability. A reconciliation of this non-GAAP measure to
    income (loss) from continuing operations before income taxes,
    which is a GAAP measure, is provided in the table set forth
    immediately following the heading "Segment Reporting".

NABORS INDUSTRIES LTD. AND SUBSIDIARIES

CONDENSED CONSOLIDATED BALANCE SHEETS
                              (Unaudited)
                              September 30,  June 30,      December 31,

(In thousands, except         2012           2012          2011
ratios)



ASSETS

Current assets:

Cash and short-term           $ 619,563      $ 455,182     $ 539,489
investments

Accounts receivable, net      1,529,232      1,607,422     1,576,555

Assets held for sale          404,234        396,413       401,500

Other current assets          580,620        516,153       570,770

Total current assets          3,133,649      2,975,170     3,088,314

Long-term investments and     5,301          5,452         11,124
other receivables

Property, plant and           8,894,084      8,904,324     8,629,946
equipment, net

Goodwill                      472,462        471,913       501,258

Investment in unconsolidated  70,172         165,003       371,021
affiliates

Other long-term assets        348,893        321,610       310,477

Total assets                  $ 12,924,561   $ 12,843,472  $ 12,912,140



LIABILITIES AND EQUITY

Current liabilities:

Current portion of long-term  $ 389          $ 275,323     $ 275,326
debt

Other current liabilities     1,134,277      1,211,198     1,527,236

Total current liabilities     1,134,666      1,486,521     1,802,562

Long-term debt                4,678,896      4,398,452     4,348,490

Other long-term liabilities   1,185,687      1,160,409     1,090,683

Total liabilities             6,999,249      7,045,382     7,241,735



Subsidiary preferred stock    69,188         69,188        69,188
(1)



Equity:

Shareholders' equity          5,843,880      5,718,035     5,587,815

Noncontrolling interest       12,244         10,867        13,402

Total equity                  5,856,124      5,728,902     5,601,217

Total liabilities and equity  $ 12,924,561   $ 12,843,472  $ 12,912,140

Represents subsidiary preferred stock from acquisition in (1) September 2010. 75,000 shares of such stock are outstanding and


      pay quarterly dividends at an annual rate of 4%.

NABORS INDUSTRIES LTD. AND SUBSIDIARIES

SEGMENT REPORTING

(Unaudited)



The following tables set forth
certain information with respect to
our reportable segments and rig
activity:
                Three Months Ended               Nine Months Ended
                September 30,         June 30,   September 30,



(In thousands,
except rig      2012       2011       2012       2012       2011
activity)



Reportable
segments:

Operating
revenues and
Earnings
(losses) from

unconsolidated
affiliates
from
continuing
operations:
(1)

Drilling and
Rig Services:

U.S. Lower 48   $ 461,860  $ 430,895  $ 494,371  $          $ 1,214,447
Land Drilling                                    1,451,928

U.S. Offshore   66,675     46,069     71,978     207,768    116,807

Alaska          27,249     27,027     32,416     121,958    100,678

Canada          135,786    145,587    92,390     420,469    406,004

International   329,245    281,686    304,622    940,332    809,394

Other Rig       188,694    190,744    228,614    659,066    462,779
Services (2)

Subtotal
Drilling and    1,209,509  1,122,008  1,224,391  3,801,521  3,110,109
Rig Services
(3)

Completion and
Production
Services:

U.S. Land       222,034    189,356    214,005    645,740    503,752
Well-servicing

Pressure        381,241    343,723    387,663    1,166,940  867,512
Pumping

Subtotal
Completion and  603,275    533,079    601,668    1,812,680  1,371,264
Production
Services

Oil and Gas     (98,805)   34,909     (140,434)  (301,801)  56,285
(4)

Other
reconciling     (47,087)   (47,769)   (82,828)   (220,954)  (152,639)
items (5)

Total           $          $          $          $          $ 4,385,019
                1,666,892  1,642,227  1,602,797  5,091,446



Adjusted
income (loss)
derived from

operating
activities
from
continuing
operations:
(1) (6)

Drilling and
Rig Services:

U.S. Lower 48   $ 114,884  $ 104,877  $ 126,532  $ 372,997  $ 284,203
Land Drilling

U.S. Offshore   (3,650)    2,457      9,924      14,006     (2,579)

Alaska          3,973      3,021      8,895      40,288     22,328

Canada          22,889     21,604     (3,718)    68,458     58,084

International   30,299     29,015     16,401     67,838     100,363

Other Rig       16,207     20,175     28,179     74,232     42,465
Services (2)

Subtotal
Drilling and    184,602    181,149    186,213    637,819    504,864
Rig Services
(3)

Completion and
Production
Services:

U.S. Land       32,766     22,839     28,599     83,253     50,488
Well-servicing

Pressure        47,218     65,052     46,144     158,222    152,655
Pumping

Subtotal
Completion and  79,984     87,891     74,743     241,475    203,143
Production
Services

Oil and Gas     (2,486)    34,909     5,066      8,230      56,285
(7)

Other
reconciling     (36,571)   (34,650)   (35,609)   (110,396)  (109,932)
items (8)

Total adjusted
income (loss)
derived from    $ 225,529  $ 269,299  $ 230,413  $ 777,128  $ 654,360
operating
activities



Full-cost
ceiling test    (96,319)   -          (145,500)  (310,031)  -
writedowns

Interest        (63,604)   (58,060)   (63,459)   (189,717)  (195,781)
expense

Investment      7,224      727        5,368      32,844     12,032
income (loss)

Gains (losses)
on sales and
retirements of

long-lived
assets and      (10,263)   11,607     (13,414)   (21,837)   1,100
other income
(expense), net

Impairments
and other       -          (98,072)   (147,503)  (147,503)  (98,072)
charges

Income (loss)
from
continuing      $ 62,567   $ 125,501  $          $ 140,884  $ 373,639
operations                            (134,095)
before income
taxes
    Rig activity:

Rig years: (9)

U.S. Lower 48   193.8      201.8      217.9      210.2      194.7
Land Drilling

U.S. Offshore   12.8       10.8       14.0       12.9       9.4

Alaska          4.6        4.7        4.4        5.7        4.8

Canada          34.0       41.8       20.3       34.3       38.0

International   119.2      105.3      120.9      119.3      102.6
(10)

Total rig       364.4      364.4      377.5      382.4      349.5
years

Rig hours:
(11)

U.S. Land       217,675    205,610    220,304    651,005    589,140
Well-servicing

Canada          43,849     49,788     35,710     136,603    132,196
Well-servicing

Total rig       261,524    255,398    256,014    787,608    721,336
hours
      All periods present the operating activities of our wholly owned

oil and gas business in the United States, Canada and Colombia, (1) including equity interests in Canada and Colombia, as well as our


      aircraft logistics operations in Canada as discontinued
      operations.
      Includes our drilling technology and top drive manufacturing,

directional drilling, rig instrumentation and software, and (2) construction services. These services represent our other


      companies that are not aggregated into a reportable operating
      segment.
      Includes earnings (losses), net from unconsolidated affiliates,

accounted for using the equity method, of $(.7) million, $(1.2) (3) million and $6.1 million for the three months ended September 30,


      2012 and 2011 and June 30, 2012, respectively, and $(.7) million
      and $3.0 million for the nine months ended September 30, 2012 and
      2011, respectively.
      Includes earnings (losses), net from unconsolidated affiliates,

accounted for using the equity method, of $(98.8) million, $34.9 (4) million and $(140.4) million for the three months ended September


      30, 2012 and 2011 and June 30, 2012, respectively, and $(301.8)
      million and $56.3 million for the nine months ended September 30,
      2012 and 2011, respectively.
    (5)  Represents the elimination of inter-segment transactions.
      Adjusted income (loss) derived from operating activities is
      computed by subtracting direct costs, general and administrative
      expenses, and depreciation and amortization from Operating
      revenues and then adding Earnings (losses) from unconsolidated
      affiliates (excluding our proportionate share of full-cost
      ceiling test writedowns recorded by our oil and gas joint

venture). These amounts should not be used as a substitute for (6) those amounts reported in accordance with GAAP. However,


      management evaluates the performance of our business units and
      the consolidated company based on several criteria, including
      adjusted income (loss) derived from operating activities, because
      it believes that these financial measures accurately reflect our
      ongoing profitability. A reconciliation of this non-GAAP measure
      to income (loss) from continuing operations before income taxes,
      which is a GAAP measure, is provided in the above table.
      Includes earnings (losses), net from unconsolidated affiliates,
      accounted for using the equity method, of $(2.5) million
      (excluding $96.3 million, which represents our proportionate
      share of full-cost ceiling test writedowns recorded by our oil
      and gas joint venture), $34.9 million and $5.1 million (excluding

$145.5 million, which represents our proportionate share of (7) full-cost ceiling test writedowns recorded by our oil and gas


      joint venture) for the three months ended September 30, 2012 and
      2011 and June 30, 2012, respectively, and $8.2 million (excluding
      $310.0 million, which represents our proportionate share of
      full-cost ceiling test writedowns recorded by our oil and gas
      joint venture) and $56.3 million for the nine months ended
      September 30, 2012 and 2011, respectively.
    (8)  Represents the elimination of inter-segment transactions and
      unallocated corporate expenses.
      Excludes well-servicing rigs, which are measured in rig hours.

Includes our equivalent percentage ownership of rigs owned by (9) unconsolidated affiliates. Rig years represent a measure of the


      number of equivalent rigs operating during a given period. For
      example, one rig operating 182.5 days during a 365-day period
      represents 0.5 rig years.
      International rig years include our equivalent percentage

ownership of rigs owned by unconsolidated affiliates, which (10) totaled 2.5 years, 2.0 years, and 2.5 years during each of the


      three months ended September 30, 2012 and 2011 and June 30, 2012,
      respectively, and 2.5 years and 2.0 years during the nine months
      ended September 30, 2012 and 2011, respectively.
    (11) Rig hours represents the number of hours that our well-servicing
      rig fleet operated during the period.

NABORS INDUSTRIES LTD. AND SUBSIDIARIES

COMPUTATION OF EARNINGS (LOSSES) PER SHARE

(Unaudited)

A reconciliation of the numerators and denominators of the basic and diluted earnings (losses) per share computations is as follows:

Three Months Ended Nine Months Ended


                    September 30,      June 30,    September 30,



(In thousands,
except per share    2012     2011      2012        2012       2011
amounts)



Net income (loss)
attributable to
Nabors
(numerator):

Income (loss) from
continuing          $65,818  $87,190   $ (98,653)  $ 109,783  $ 252,629
operations, net of
tax

Less: net (income)
loss attributable   (988)    (708)     1,174       453        355
to noncontrolling
interest

Adjusted income
(loss) from
continuing          $64,830  $86,482   $ (97,479)  $ 110,236  $ 252,984
operations, net of
tax - basic

Add interest
expense on assumed
conversion of our
0.94% senior

exchangeable notes
due 2011, net of    -        -         -           -          -
tax (1)



Adjusted income
(loss) from
continuing          $64,830  $86,482   $ (97,479)  $ 110,236  $ 252,984
operations, net of
tax - diluted

Income (loss) from
discontinued        10,826   (12,226)  24,690      26,721     96,545
operations, net of
tax

Adjusted net
income (loss)       $75,656  $74,256   $ (72,789)  $ 136,957  $ 349,529
attributable to
Nabors



Earnings (losses)
per share:

Basic from
continuing          $ .22    $ .30     $ (.34)     $ .38      $ .88
operations

Basic from
discontinued        .04      (.04)     .09         .09        .34
operations

Total Basic         $ .26    $ .26     $ (.25)     $ .47      $ 1.22



Diluted from
continuing          $ .22    $ .30     $ (.34)     $ .38      $ .86
operations

Diluted from
discontinued        .04      (.05)     .09         .09        .33
operations

Total Diluted       $ .26    $ .25     $ (.25)     $ .47      $ 1.19



Shares
(denominator):

Weighted-average
number of shares    290,367  287,487   290,311     289,822    286,971
outstanding-basic

Net effect of
dilutive stock
options, warrants
and restricted

stock awards based
on the              2,134    4,499     -           2,468      6,020
if-converted
method

Assumed conversion
of our 0.94% senior -        -         -           -          -
exchangeable notes
due 2011 (1)

Weighted-average
number of shares    292,501  291,986   290,311     292,290    292,991
outstanding -
diluted

(1) At maturity in May 2011, we redeemed the remaining
aggregate principal amount of $1.4 billion of our 0.94%
senior exchangeable notes. Prior to maturity, we had
purchased $1.4 billion par value of these notes in the open
market for cash of $1.2 billion.



For all periods presented, the computation of diluted
earnings (losses) per share excluded outstanding stock
options and warrants with exercise prices greater than the
average market price of Nabors' common shares because their
inclusion would have been anti-dilutive and because they were
not considered participating securities. The average number
of options and warrants that were excluded from diluted
earnings (losses) per share that would have potentially
diluted earnings (losses) per share in the future were
15,010,906 and 10,271,673 shares during the three months
ended September 30, 2012 and 2011, respectively; and
17,635,173 shares during the three months ended June 30,
2012; and 13,934,259 and 7,678,536 shares during the nine
months ended September 30, 2012 and 2011, respectively. In
any period during which the average market price of Nabors'
common shares exceeds the exercise prices of these stock
options and warrants, such stock options and warrants are
included in our diluted earnings (losses) per share
computation using the if-converted method of accounting.
Restricted stock will be included in our basic and diluted
earnings (losses) per share computation using the two-class
method of accounting in all periods because such stock is
considered a participating security.

NABORS INDUSTRIES LTD. AND SUBSIDIARIES

CONSOLIDATED STATEMENTS OF INCOME (LOSS) ITEMS EXCLUDING CERTAIN
NON-CASH CHARGES

AND OTHER NON-OPERATIONAL ITEMS (NON-GAAP)

(Unaudited)
                                     Charges and      As adjusted
                                     Non-Operational

(In thousands, except    Actuals     Items            (Non-GAAP)
per share amounts)



2012:                    Three Months Ended September 30, 2012



Income (loss) from
continuing operations,   $ 65,818    $ (57,791)       $ 123,609
net of tax

Diluted earnings
(losses) per share from  $ 0.22      $ (0.20)         $ 0.42
continuing operations
                         Nine Months Ended September 30, 2012



Income (loss) from
continuing operations,   $ 109,783   $ (312,445)      $ 422,228
net of tax

Diluted earnings
(losses) per share from  $ 0.38      $ (1.07)         $ 1.45
continuing operations
                         Three Months Ended June 30, 2012



Income (loss) from
continuing operations,   $ (98,653)  $ (208,359)      $ 109,706
net of tax

Diluted earnings
(losses) per share from  $ (0.34)    $ (0.72)         $ 0.38
continuing operations



2011:                    Three Months Ended September 30, 2011



Income (loss) from
continuing operations,   $ 87,190    $ (45,266)       $ 132,456
net of tax

Diluted earnings
(losses) per share from  $ 0.30      $ (0.15)         $ 0.45
continuing operations
                         Nine Months Ended September 30, 2011



Income (loss) from
continuing operations,   $ 252,629   $ (45,266)       $ 297,895
net of tax

Diluted earnings
(losses) per share from  $ 0.86      $ (0.16)         $ 1.02
continuing operations

NABORS INDUSTRIES LTD. AND SUBSIDIARIES

SCHEDULE OF NON-CASH CHARGES AND OTHER NON-OPERATIONAL ITEMS (NON-GAAP)

(Unaudited)
                  Three Months Ended                                       Nine Months Ended
                  September 30,                         June 30            September 30,
                            Per                Per                Per                 Per                Per
                            Diluted            Diluted            Diluted             Diluted            Diluted

(In thousands,
except per share  2012      Share    2011      Share    2012      Share    2012       Share    2011      Share
amounts)



Full-cost                                               $
ceiling test      $96,319   $ .20    $ -       $ -      145,500   $ .35    $ 310,031  $ .70    $ -       $ -
writedowns (1)

Bargain purchase
gain by oil and   -         -        (27,229)  (.06)    -         -        -          -        (27,229)  (.05)
gas joint
venture (2)

Asset             -         -        98,072    .23      46,264    .10      46,264     .10      98,072    .23
retirements (3)

Goodwill          -         -        -         -        26,279    .09      26,279     .09      -         -
impairment (4)

Intangible asset  -         -        -         -        74,960    .18      74,960     .18      -         -
impairment (5)

Gain on
acquisition of    -         -        (12,178)  (.02)    -         -        -          -        (12,178)  (.02)
equity method
investment (6)

Total
Adjustments       96,319             58,665             293,003            457,534             58,665
before tax



Income Tax
Effect of         (38,528)           (13,399)           (84,644)           (145,089)           (13,399)
Adjustments



Total                                                   $
Adjustments, net  $57,791   $ .20    $45,266   $ .15    208,359   $ .72    $ 312,445  $ 1.07   $45,266   $ .16
of tax



Weighted-average
number of shares  292,501            291,986            292,411            292,290             292,991
outstanding -
diluted
    Represents the impact of our proportionate share

of our oil and gas joint venture's full-cost (1) ceiling test writedowns for the three and nine


    months ended September 30, 2012 and the three
    months ended June 30, 2012, respectively.
    Represents our proportionate share of a bargain
    purchase gain recorded by our oil and gas joint

venture during the third quarter of 2011 related (2) to the closing of an acquisition. This gain was


    deemed necessary because the estimated fair value
    of the assets acquired exceeded the purchase
    price.
    Represents the impact of the decommissioning and

retirement of various rigs, trucks and other (3) assets across our business segments. These assets


    have been deemed to be functionally or
    economically non-competitive for today's market
    and are being dismantled for parts and scrap.

(4) Represents goodwill impairment in our
    International and U.S. Offshore business segments.

Represents the write-off of the intangible asset (5) associated with the Superior Well Services, Inc.


    trade name.
    We acquired the remaining 50% equity interest in
    Peak Oilfield Services (Peak), which we had
    previously accounted for under the equity method

of accounting. We consolidated the assets and (6) liabilities of Peak during the third quarter of


    2011 and recorded a gain, which reflects the
    excess of the estimated fair value of the assets
    and liabilities over the net carrying value of our
    equity investment.

http://photos.prnewswire.com/prnh/20070205/NABORSLOGO

PRN Photo Desk, photodesk@prnewswire.com

SOURCE: Nabors Industries Ltd.

To view this news release in HTML formatting, please use the following URL: 
http://www.newswire.ca/en/releases/archive/October2012/23/c9529.html

CO: Nabors Industries Ltd.
NI: OIL UTI ERN 

-0- Oct/23/2012 20:17 GMT

Sponsored Links
Advertisement
Advertisements
Sponsored Links
Advertisement