Segment Reporting
The Company is organized on a geographic basis. The Company’s reportable segments, which are also its operating segments, are comprised of the Southwest Region (the Permian Basin and the Eagle Ford Shale), the Rocky Mountains Region (the Bakken, Williston, DJ, Uinta, Powder River, Piceance and Niobrara basins) and the Northeast/Mid-Con Region (the Marcellus and Utica Shale as well as the Mid-Continent STACK and SCOOP and Haynesville Shale). The segments regularly report their results of operations and make requests for capital expenditures and acquisition funding to the Chief Operating Decision Maker ("CODM"). The Company's CODM is our Chief Executive Officer. As a result, Company has three reportable segments.

The Company has adopted ASU 2023-07, Segment Reporting (Topic 280) as of December 31, 2024. Accordingly, the following tables have been updated to present revenues, significant expenses and operating income by reportable segment:
Year Ended
December 31, 2024
Rocky
Mountains
SouthwestNortheast
/Mid-Con
EliminationsTotal
Revenues$229.1 $270.7 $211.6 $(2.1)$709.3 
Less
   Cost of sales164.6 218.4 164.9 (2.1)
   Depreciation and amortization27.3 30.8 34.1 
   Selling, general and administrative(1)
7.7 12.7 6.6 
   Other segment items5.9 4.8 3.8 
Segment operating income$23.6 $4.0 $2.2 $— $29.8 
Reconciliation of profit or loss (segment profit/(loss))
Unallocated corporate expenses(45.3)
Interest income2.5 
Interest expense(39.4)
Loss before income tax$(52.4)
(1) Note that the Selling, general and administrative line item in the Consolidated Statement of Operations contains the Other segment items line item here, less the Research and development costs line item.
Year Ended
December 31, 2023
Rocky
Mountains
SouthwestNortheast
/Mid-Con
EliminationsTotal
Revenues$271.5 $306.8 $312.3 $(2.2)$888.4 
Less
   Cost of sales187.5 243.6 236.5 (2.2)
   Depreciation and amortization22.4 25.7 22.9 
   Selling, general and administrative(1)
7.5 12.6 6.8 
   Other segment items8.0 5.1 6.0 
Segment operating income$46.1 $19.8 $40.1 $— $106.0 
Reconciliation of profit or loss (segment profit/(loss))
Unallocated corporate expenses(49.1)
Interest income1.8 
Interest expense(36.5)
Income before income tax$22.2 
(1) Note that the Selling, general and administrative line item in the Consolidated Statement of Operations contains the Other segment items line item here, less the Research and development costs line item.

Other segment items include research and development costs, allocations and other expenses.

The following tables present revenues by service offering by reportable segment:
Year Ended
December 31, 2024
Rocky
Mountains
SouthwestNortheast
/Mid-Con
EliminationsTotal
Drilling$24.6 $76.3 $57.3 $(2.1)$156.1 
Completion123.8 125.6 123.3 372.7 
Production 58.2 37.9 14.6 110.7 
Intervention 22.5 30.9 16.4 69.8 
Total revenues$229.1 $270.7 $211.6 $(2.1)$709.3 

December 31, 2023
Rocky
Mountains
SouthwestNortheast
/Mid-Con
EliminationsTotal
Drilling$31.1 $102.0 $89.3 $(2.2)$220.2 
Completion149.9 138.9 179.7 468.5 
Production 65.2 34.0 18.6 117.8 
Intervention 25.3 31.9 24.7 81.9 
Total revenues$271.5 $306.8 $312.3 $(2.2)$888.4 

The following table presents total assets by segment:
December 31, 2024December 31, 2023
Rocky Mountains$114.0 $135.8 
Southwest152.3 174.3 
Northeast/Mid-Con98.4 117.2 
   Total364.7 427.3 
Unallocated corporate assets91.6 112.5 
   Total assets$456.3 $539.8 
The following table presents capital expenditures by reportable segment:
Year Ended
December 31, 2024December 31, 2023
Rocky Mountains$14.5 $14.1 
Southwest24.1 16.4 
Northeast/Mid-Con26.1 25.7 
Unallocated corporate expenditures0.4 0.9 
   Total capital expenditures$65.1 $57.1 

Historical Timeline

Fiscal YearFiled
2024Mar 13, 2025Showing above
2021Apr 28, 2021

About Segments Disclosures

Segment disclosures break a company into its reportable operating units, revealing revenue, profit, and asset allocation that consolidated financial statements obscure. Under ASC 280, segments must match how the chief operating decision maker views the business, providing a window into internal management structure and resource allocation priorities.

Key signals: compare segment margins to identify which units drive profitability and which destroy value. Watch for changes in the number of reportable segments — segment aggregation or disaggregation often coincides with strategic shifts or attempts to obscure declining performance. Intersegment elimination patterns reveal internal pricing practices. The reconciliation between segment totals and consolidated figures exposes corporate overhead allocation and unallocated items. Geographic revenue concentration highlights regulatory and currency exposure. Compare segment-level capital expenditure against segment revenue to assess where management is investing for future growth versus harvesting existing assets.