{"url_path":"/sec/hlx/8-k/2026-08-11/item-8-01","section_key":"item-8-01","section_title":"Item 8.01 Other Events.","topic":"sec","document":{"doc_type":"8-K","doc_date":"2026-08-11","source_url":"https://www.sec.gov/Archives/edgar/data/866829/0000866829-26-000024-index.html","accession_number":"0000866829-26-000024","cik":"0000866829","ticker":"HLX","issuer_name":"HORNBECK OFFSHORE SERVICES, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/866829/0000866829-26-000024-index.html","primary_entity_key":"0000866829","primary_entity_name":"HELIX ENERGY SOLUTIONS GROUP INC"},"word_count":401,"has_tables":true,"body_markdown":"Item 8.01. Other Events.\n\nHelix Energy Solutions Group, Inc., a Minnesota corporation (the “Company”) is filing Exhibit 99.1 to this Current Report on Form 8-K (this “Form 8-K”) solely to revise and recast certain financial information and related disclosures included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2025, originally filed with the U.S. Securities and Exchange Commission (the “SEC”) on February 26, 2026 (the “2025 Form 10-K”).\n\nAs previously disclosed, on May 1, 2026, the Company sold all of its equity interests of Helix Alliance, which comprised the Company’s former Shallow Water Abandonment reportable segment. As a result of the sale, the Company determined that the financial results of Helix Alliance met the definition of discontinued operations during the three-month period ended June 30, 2026, and, as such, the historical results of Helix Alliance have been reflected as discontinued operations in the Company’s Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2026.\n\nThe Company filed on June 4, 2026, a Registration Statement on Form S-4 in connection with the pending merger with Hornbeck Offshore Services, Inc., which was declared effective on July 31, 2026. The rules of the SEC require a registrant to recast prior period financial statements to reflect accounting changes such as discontinued operations when such financial statements are incorporated by reference into an active registration statement.\n\nAccordingly, this Form 8-K is being filed solely to revise and recast financial information and related disclosures contained in the 2025 Form 10-K to reflect Helix Alliance as discontinued operations within the Company's consolidated financial statements for all periods presented.\n\nThe following items of the 2025 Form 10-K are being recast as reflected in Exhibit 99.1:\n\n●Part II, Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations; and\n\n●Part II, Item 8. Financial Statements and Supplementary Data.\n\nExcept as specifically set forth in Exhibit 99.1 to revise and recast all or portions of the historical results of Helix Alliance as discontinued operations, no revisions or updates are made to the 2025 Form 10-K, and this Form 8-K does not reflect events occurring after the Company filed the 2025 Form 10-K. Exhibit 99.1 should be read in conjunction with the 2025 Form 10-K and the Company’s subsequent filings with the SEC. Exhibit 99.1 is not an amendment to or a restatement of the 2025 Form 10-K.\n\n​"}