Helix Energy Solutions Group filed an 8-K on August 11, 2026, to revise its 2025 Form 10-K financial statements. The revision recasts the historical results of Helix Alliance as discontinued operations following the sale of the company's Shallow Water Abandonment segment on May 1, 2026. This accounting change is required because the sale represents a strategic shift and the financials are incorporated into an active Form S-4 registration statement for the pending merger with Hornbeck Offshore Services, Inc., declared effective July 31, 2026. The filing updates Item 7 (MD&A) and Item 8 (Financial Statements) to reflect Helix Alliance as discontinued operations for all periods presented. Helix Energy Solutions Group is an international offshore energy services company providing well intervention, robotics, and decommissioning services.
