NOTE 4. REVENUE

Revenue is recognized as, or when, the performance obligations are satisfied. We generate revenue primarily from three revenue streams: (i) product revenues, (ii) service revenues; and (iii) rental revenues. We sell or rent our products and provide services primarily in onshore U.S. and Canadian (“NAM”) markets and in international and offshore (“International and Offshore”) markets. We attribute rental and service revenue to the country in which the rental or service was performed, while we attribute product sales revenue to the country to which the product was shipped. We have elected the practical expedient to expense commissions as the amortization period associated with the asset that would have been recognized for each order that is one year or less. Rental revenue, as presented in the table below, is accounted for under the lease guidance according to ASC 842 and recognized ratably over the term of the lease.

From time to time, we may enter into contracts that contain multiple performance obligations, such as work orders containing a combination of product sales, equipment rentals and contract labor services. For these arrangements, we allocate the transaction price to each performance obligation identified in the contract based on relative standalone selling prices and recognize the related revenue as control of each individual product or service is transferred to the customer, in satisfaction of the corresponding performance obligations.

The following table presents our revenues disaggregated by category and by geography:

 

 

Year Ended December 31, 2025

 

 

Year Ended December 31, 2024

 

 

Year Ended December 31, 2023

 

(in thousands)

 

NAM

 

 

INTL &
Offshore

 

 

Total

 

 

NAM

 

 

INTL &
Offshore

 

 

Total

 

 

NAM

 

 

INTL &
Offshore

 

 

Total

 

Product revenues

 

$

332,986

 

 

$

352,307

 

 

$

685,293

 

 

$

286,802

 

 

$

240,592

 

 

$

527,394

 

 

$

297,176

 

 

$

163,626

 

 

$

460,802

 

Service revenues

 

 

65,849

 

 

 

60,414

 

 

 

126,263

 

 

 

54,952

 

 

 

28,175

 

 

 

83,127

 

 

 

58,100

 

 

 

5,291

 

 

 

63,391

 

Rental revenues

 

 

112,321

 

 

 

54,374

 

 

 

166,695

 

 

 

19,305

 

 

 

30,977

 

 

 

50,282

 

 

 

10,839

 

 

 

20,507

 

 

 

31,346

 

Total revenues

 

$

511,156

 

 

$

467,095

 

 

$

978,251

 

 

$

361,059

 

 

$

299,744

 

 

$

660,803

 

 

$

366,115

 

 

$

189,424

 

 

$

555,539

 

 

Revenue by geography is determined based on the sales destination of the products or services. The table below summarizes revenue by geography for the years ended December 31, 2025, 2024 and 2023:

 

 

Year Ended December 31,

 

(in thousands)

 

2025

 

 

2024

 

 

2023

 

US – Land

 

$

428,383

 

 

$

326,292

 

 

$

356,561

 

US – Offshore

 

 

112,299

 

 

 

85,566

 

 

 

39,124

 

Other – MEAP (a)

 

 

102,726

 

 

 

61,963

 

 

 

39,281

 

Canada (b)

 

 

86,987

 

 

 

34,767

 

 

 

9,554

 

Other – ECAF (a)

 

 

81,580

 

 

 

35,768

 

 

 

21,103

 

Saudi Arabia

 

 

69,566

 

 

 

61,238

 

 

 

47,534

 

Brazil

 

 

39,738

 

 

 

18,930

 

 

 

3,894

 

Mexico

 

 

38,027

 

 

 

21,798

 

 

 

24,370

 

Argentina

 

 

9,524

 

 

 

6,939

 

 

 

8,426

 

Other – LATAM (a)

 

 

9,421

 

 

 

7,542

 

 

 

5,692

 

Total

 

$

978,251

 

 

$

660,803

 

 

$

555,539

 

(a) No single country included in these categories generated more than 10% of revenues.

(b) Revenues from Canada are inclusive of $4.2 million in offshore activity for the year ended December 31, 2025.

Contract Balances

Based upon the terms of the specific contract, billings may be in excess of the revenue recognized, in which case the amounts are included in Contract liabilities as a liability in our Consolidated Balance Sheets. Likewise, revenue recognized may exceed customer billings, in which case the amounts are reported in Contract assets as an asset in our Consolidated Balance Sheets.

Contract assets are recognized for revenue related to products accounted for using the over time method of accounting and are earned on completion of the performance obligations, for which consideration to be received is conditional on something other than the passage of time. The amounts recognized as contract assets are reclassified to trade receivables upon billing, as at that point, consideration is conditional only upon the passage of time. Contract liabilities represent our obligations to transfer goods or services to customers for which we have received consideration, in full or part, from the customer.

Balances related to contracts with customers consisted of the following (in thousands):

Contract Assets

Contract assets at December 31, 2024

 

 

 

$

5,062

 

Additions

 

 

 

 

980

 

Transfers to Trade receivables, net

 

 

 

 

(3,337

)

Contract assets at December 31, 2025

 

 

 

$

2,705

 

Contract Liabilities

Contract liabilities at December 31, 2024

 

 

 

$

13,463

 

Additions

 

 

 

 

11,181

 

Revenue recognized

 

 

 

 

(12,658

)

Contract liabilities at December 31, 2025

 

 

 

$

11,986

 

Obligations for returns and refunds were considered immaterial as of December 31, 2025 and 2024.

Remaining Performance Obligations

The aggregate amount of the transaction price allocated to remaining performance obligations from our over time product lines was $0.5 million as of December 31, 2025. We expect to recognize revenue on 100.0% of the remaining performance obligations over the next twelve months.

We apply the practical expedient available under ASC 606, which permits us not to disclose information about remaining performance obligations that have original expected durations of one year or less.

Historical Timeline

Fiscal YearFiled
2025Feb 24, 2026Showing above
2024Mar 3, 2025
2023Feb 27, 2024
2022Mar 1, 2023
2021Feb 23, 2022
2020Feb 25, 2021
2019Feb 27, 2020
2018Feb 27, 2019

About Revenue Disclosures

Revenue disclosures under ASC 606 explain how a company identifies performance obligations, allocates transaction prices, and determines when revenue is recognized. This section is essential for understanding whether reported revenue reflects genuine economic activity or aggressive accounting choices. Analysts examine the mix of point-in-time versus over-time recognition, which directly affects revenue timing and comparability.

Key signals: rising contract liabilities (deferred revenue) suggest strong future revenue visibility, while declining contract assets may indicate slowing project milestones. Watch for variable consideration estimates — rebates, returns, and performance bonuses that require management judgment. Significant changes in disaggregated revenue by geography or product line can reveal shifting business mix before it appears in headline numbers. Compare revenue growth against contract liability growth to assess sustainability, and scrutinize any changes in the timing of recognition that coincide with earnings pressure.