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Sigma Energy Sigma Energy Dixstone Dixstone
Cost-structure benchmarking · FY 2021 – FY 2025

Dixstone Strategic
Peer Benchmarking Review

Where Dixstone stands against the offshore-drilling peer set — and the four observations that matter most.

Methodology

Built on
three independent lines of evidence.

Three independent lines of evidence — primary regulatory disclosures, a peer-normalised P&L framework restating every contractor to the same Rig Direct Margin normalised basis (H&P MD&A precedent), and the Sigma team's hands-on operating and advisory experience across offshore and land drilling — triangulated cell by cell across the FY21 – FY25 frame.

Regulatory filings as the anchor

SEC EDGAR (10-K, 10-Q, 20-F), Oslo Børs, Tadawul, Bursa, SEDAR+, HKEXnews — direct from the regulator, not from aggregators.

11 regulators · audited

Normalised peer P&L · same basis across 9 peers

Every peer contractor restated to the same Rig Direct Margin normalised basis: drilling-dayrate revenue only (excluding reimbursable, bareboat, management contracts) less direct rig opex (excluding D&A, corporate SG&A, financial items, taxes; including OPEX-reclassed-from-CAPEX). Industry precedent: H&P's "Direct Margin" disclosure (10-K MD&A).

9 peers · same accounting basis

Sigma industry depth

The Sigma team brings hands-on operating and advisory experience across both offshore and land drilling — calibrating which AI inferences are credible, framing the right questions of the data, and validating every benchmark against how the industry actually runs day-to-day.

Offshore + land · validation

Historical depth + real-time refresh

FY21 – FY25 spans one full jack-up cycle. The benchmarking layer re-pulls against new disclosures (10-K, 20-F, quarterlies, fleet-status reports) as they file — never older than the most recent peer release.

5 FYs · live signal

Segment-matched, uniform definitions

Premium JU vs premium JU; standard JU vs standard JU; land vs land. 18 KPIs with identical formulas across every peer and FY — no per-peer normalisation that obscures comparison.

4 tiers · 18 KPIs

Dixstone — SAP-direct, per rig

Bottom-up from SAP exports — MB52 inventory, MB51 movements, ME2N purchase orders, P&L by rig, NPT trending. Per-rig granularity preserved; aggregation reversible.

Auditable · per rig
Engagement Brief

What this review is here to answer.

Sigma was retained to answer two specific questions for Dixstone leadership. The rest of this deck addresses each in order.

Question 01

Where does Dixstone stand vs the peer set?

A segment-aware view — premium jack-up, standard jack-up, platform rig, land — drawing on primary filings from 9 peers across 5 fiscal years.

Question 02

What are the most impactful actions?

Four observations with quantified implications, ranked by what materially moves the FY26 P&L and inventory position.

A note on comparability — Dixstone operates with a captive demand anchor and a broader services scope (drilling + marine + construction + decommissioning) than the listed peer cohort. Operational KPIs (NPT, utilisation, headcount, inventory) read as direct benchmarks. Commercial and capital-structure metrics carry that context. Valaris financial metrics are sourced from the jack-up segment breakdown in their 2025 Annual Report (p. 21), not from consolidated company financials.
Phase 1 of 3

Internal Dixstone Analysis

A SAP-direct deep-dive across Purchase Orders · Goods Receipt · Inventory · Workforce · Supply-Chain Coherence · P&L · CAPEX. Every figure sourced from ME2N / MB51 / MB52 and the per-rig P&L. Bottom-up, per-rig, fully auditable.

Equivalent PO OPEX GR · Fleet Trajectory · 2021–2025

Fleet GR rose +47% YoY to $43.4M —
GR-intensity 27.4%, a 5-year high.

P&L-derived Equivalent PO OPEX GR (Dixstone_P&L tab row 40) — captures externally-procured OPEX spend that materialises as goods receipts. Audited, complete, and matches the economic measure used by finance. Fleet GR ran 20–22% of revenue 2022–2024 then jumped to 27.4% in 2025 — concentrated on AXIMA and MIDIR.

$43.4M
Fleet GR · FY 2025
27.4% of theoretical revenue · highest GR-intensity in 5 years
+47%
YoY 2024 → 2025
$29.6M → $43.4M · +$13.8M in a single year · +5.4pp of revenue
$147.7M
5-year cumulative · 2021–2025
$24.7M (2021) → $43.4M (2025) · 1.8× growth · revenue grew 2.0× over same period
$M GR · per rig20252024Δ 24→252023202220215Y total
AXIMAPremium JU $10.1M · 25.8%$7.2M · 16.2%+40% · +9.6pp$5.7M · 15.0%$0.0M$23.0M
BANBAStandard JU $8.8M · 26.3%$7.2M · 30.8%+22% · −4.5pp$5.8M · 21.8%$4.7M · 18.0%$5.3M · 32.4%$31.8M
NUADAStandard JU $7.8M · 22.6%$6.7M · 22.2%+16% · +0.4pp$4.6M · 27.3%$5.7M · 23.3%$5.9M · 57.1%$30.7M
LUGPlatform $6.5M · 27.4%$3.4M · 26.1%+91% · +1.3pp$4.6M · 21.5%$3.2M · 17.3%$4.8M · 28.0%$22.6M
MIDIRLand $7.1M · 52.0%$2.5M · 21.8%+184% · +30.2pp$3.1M · 24.0%$3.0M · 29.6%$4.3M · 38.4%$20.0M
DRAVUSLand $4.2M · 29.7%$2.9M · 23.8%+44% · +5.9pp$2.6M · 20.7%$2.8M · 37.6%$0.2M$12.6M
FLEET$43.4M · 27.4%$29.6M · 22.0%+47% · +5.4pp$25.4M · 19.8%$24.6M · 22.8%$24.7M · 31.0%$147.7M
MIDIR · the single concentrated risk

MIDIR GR jumped from 21.8% (2024) to 52.0% of revenue in 2025 — a single rig anomaly.

+30.2pp YoY · $2.5M → $7.1M GR on a $13.6M revenue base. Now the only rig in the fleet with GR >50% of revenue (DRAVUS dropped from 51.7% in 2024 to 29.7% in 2025 · −22pp). Single-rig issue, structurally distinct from rest of fleet. Connects to the slide 23 / 43 land-rig over-CAPEX and the slide 46 MIDIR turnaround scenarios.

Fleet-wide · GR step-up

4 of 6 rigs saw GR-intensity rise YoY · LUG +91% in $ terms (biggest jump).

LUG +$3.1M (almost doubled), AXIMA +$2.9M, MIDIR +$4.6M. Only BANBA saw a meaningful intensity drop (−4.5pp). Combined +$13.8M fleet GR step-up tracks the slide 18 finding that Engineering and Services-for-Ops were the main margin headwinds in 2025 — both flow through this GR line.

Source · drilling_contractors_financial_metrics.xlsx · Dixstone_P&L tab · Row 40 (Equivalent PO OPEX GR) · audited fleet P&L · Methodology · Equivalent PO OPEX GR = SPARE PARTS + SERVICES FOR OPS + PARTS/CONSUMABLES/MAINTENANCE + LOGISTICS + ENGINEERING + GENERAL SERVICES + GOODS TRANSPORT + OPEX-reclassed-from-CAPEX · vs MB51 · P&L captures all externally-procured spend (incl. services + CAPEX reclass); MB51-filtered Real OPEX GR ($37.4M FY25) is a subset (excludes services and capital-reclassed items).
Daily Equivalent PO OPEX GR per Rig · FY 2025 Insights

AXIMA $32k/day vs DRAVUS $12k/day —
4× fleet spread, MIDIR the outlier.

Daily GR = annual Equivalent PO OPEX GR (P&L row 40) ÷ operating days. AXIMA tops the fleet at $32.5k driven by the 2025 maintenance-intensive year. MIDIR jumped from $7k/day (2024) to $19k/day (2025) — the steepest YoY climb. DRAVUS at $11.5k is the fleet's lowest absolute daily GR. Six-rig spread from $12k to $32k.

AXIMA Premium JU · 310 ops days
⚠ Highest absolute — SPS-driven maintenance year
$32.5k/day$10.1M / 310 days
BANBA Standard JU · 365 ops days
+22% YoY · GR-intensity tracking down (−4.5pp)
$24.0k/day$8.8M / 365 days
NUADA Standard JU · 365 ops days
Stable · was $18k 2024
$21.2k/day$7.8M / 365 days
MIDIR Land · 365 ops days
⚠ Single outlier · +184% YoY ($7k 2024 → $19k 2025)
$19.4k/day$7.1M / 365 days
LUG Platform · 365 ops days
+91% YoY in $ · was $9k 2024 → $18k 2025
$17.9k/day$6.5M / 365 days
DRAVUS Land · 365 ops days
Fleet-lowest · was $8k 2024 (normalised land profile)
$11.5k/day$4.2M / 365 days
Premium JU · AXIMA

$32.5k/day reflects maintenance-intensive 2025 — Spare Parts +6pp · Engineering +3pp YoY.

For a Premium JU at $130K dayrate, $32.5k/day GR = 25% of revenue — within healthy band but elevated vs 16% (2024). Worth confirming via the 2026 PM schedule whether this is one-year SPS catch-up or a new run-rate. If it persists, the +9.6pp GR-intensity rise compresses margin from 39.5% toward 35%.

Land · MIDIR alone is the outlier

MIDIR +184% YoY · DRAVUS normalised to fleet-lowest.

MIDIR jumped $2.5M → $7.1M (52% of revenue). DRAVUS DROPPED $2.9M → $4.2M intensity 23.8% → 29.7% — far from previously reported 74%. The land-rig narrative is now MIDIR-specific, not a segment-wide story. Cost-side intervention on MIDIR; DRAVUS only needs margin recovery.

Standard JU · BANBA + NUADA

BANBA $24k · NUADA $21k — both stable, BANBA improving on intensity.

BANBA GR-intensity dropped −4.5pp YoY (30.8% → 26.3%) — the only rig in the fleet to lower intensity in 2025. NUADA roughly flat (+0.4pp). Both Standard JUs now in the 22-26% range — solid Premium-JU peer band.

Source · Dixstone_P&L tab · Row 40 (Equivalent PO OPEX GR) ÷ Row 5 (Operating Days) per rig · Operating days 2025 · AXIMA 310 · BANBA/NUADA/LUG/MIDIR/DRAVUS 365 · Why P&L not MB51 · P&L captures externally-procured OPEX spend that materialises as goods receipts — audited and finance-owned. MB51 transaction aggregation requires filter calibration; P&L does not.
Goods Receipt · Top Material Groups · Fleet · FY 2025

$43.4M fleet GR —
$37.4M MB51-coded, $6M services / freight.

P&L Equivalent PO OPEX GR is $43.4M fleet · 2025 (slides 05–06). Of that, $37.4M is material-coded in MB51 — those are the categories shown below. The remaining ~$6M is services (Engineering, Inspection, Logistics) and "no material" GR entries. MB51-coded subset captures 86% of total GR — the breakdown below is materially complete for cost-driver analysis. Top 15 mat groups = 58% of the MB51 subset.

$43.4M
Fleet GR · FY 2025 · P&L basis
Audited total · row 40 in Dixstone_P&L tab (slide 05 source)
$37.4M
MB51 material-coded subset
~86% of P&L GR · material-group breakdown below applies to this subset
$6M
Non-material-coded balance
Services, freight, "no material" GR entries — captured in P&L but not by mat group
Services (no material code)NO MATERIAL
$3.59M9.6% of fleet
Electrical MaterialsELEC
$2.17M5.8% of fleet
Mechanical / LubricantsMECHA
$1.64M4.4% of fleet
Maintenance RentalMAIN_RTAL
$1.59M4.2% of fleet
Telecom ServicesTEL_SRV
$1.42M3.8% of fleet
Inspection Services (NDT, tubulars)INSP_SRV
$1.39M3.7% of fleet
Drilling Handling EquipmentDRIL_HDLG
$1.30M3.5% of fleet
Rotating Machinery / MotorsROT_MACH
$1.27M3.4% of fleet
Air TransportAER_TRSP
$1.22M3.3% of fleet
Sea Transport · FreightSEA_TRSP
$1.12M3.0% of fleet
Piping · Valves · FittingsPIPING
$1.11M3.0% of fleet
Handling & Lifting (Slings, ropes)HDLG_LFTG
$1.07M2.9% of fleet
Top Drive SystemDRIL_TDS
$1.05M2.8% of fleet
IT ServicesIT_SRV
$0.96M2.6% of fleet
Drilling Control · BOP PartsDRIL_CTRL
$0.88M2.4% of fleet
Source · SAP MB51 rev-71 · Filters · year=2025 · Operation Type = WE · target rigs · Real OPEX amount (excludes OPEX reclassed to CAPEX) · OPEX cost-center populated (excludes SOPEX items — capital equipment / water makers etc.) · matches MB51 "Real OPEX GR" pivot · Note · "NO MATERIAL" entries are GR movements without material master codes (typically services, freight).
Purchase Orders · Fleet Annual Profile · 2021 – 2025

$265.7M OPEX PO, 2021 → 2025 —
106,488 approved lines.

Order-side view — what the 6-rig fleet committed to buy each year. 2023 was the cycle peak ($93M) as BANBA + NUADA scaled and AXIMA came online; 2024-25 stabilised at $48–59M annual run-rate.

$265.7M
Total fleet PO · 5-year cumulative
106,488 approved PO lines · rev-14 filter applied
$93.4M
2023 — peak year
BANBA alone $29.9M (Gabon project ramp) · NUADA $18.7M · AXIMA online $13.0M
$48.9M
2025 — normalised run-rate
Fleet settled into steady-state: all rigs $4–12M each, no outsized projects
$M PO · per rig202520242023202220215Y total
AXIMAPremium JU$11.5M$11.6M$13.0M$5.3M$41.4M
BANBAStandard JU$10.1M$13.0M$29.9M$7.0M$4.9M$64.9M
NUADAStandard JU$4.4M$12.3M$18.7M$13.4M$4.6M$53.4M
LUGPlatform$7.6M$4.0M$13.7M$6.4M$8.0M$39.6M
MIDIRLand$7.7M$10.4M$11.1M$5.8M$2.9M$37.9M
DRAVUSLand$7.6M$8.0M$7.1M$4.3M$1.5M$28.6M
FLEET$48.9M$59.3M$93.4M$42.2M$22.0M$265.7M
Source · SAP ME2N rev-23 · all approved POs 2021–2025 · Filters · target rigs (AXIMA · BANBA · NUADA · LUG · MIDIR · DRAVUS) · CMT & WIR purchase groups excluded · project cost-center empty (non-project / OPEX side only) · Reconciliation · 2025 totals match rev-14 PPTX daily averages exactly ($37k AXIMA · $28k BANBA · $12k NUADA · $21k LUG/MIDIR/DRAVUS).
Daily PO per Rig · FY 2025 Insights

AXIMA $37k/day buys 3× NUADA's $12k —
wide jackup spread once normalised.

Daily PO = annual non-project PO ÷ operating days. Land & platform cluster tight at $21k — expected, but signal-clean. NUADA is the structural low — useful internal benchmark for jackup operations.

AXIMA Premium JU
⚠ Highest in fleet
$37k/day~$11.5M/yr
BANBA Standard JU
Trending down vs 2024 ($47k)
$28k/day~$10.2M/yr
LUG Platform
Land/platform band
$21k/day~$7.7M/yr
MIDIR Land
Land/platform band
$21k/day~$7.7M/yr
DRAVUS Land
Land/platform band
$21k/day~$7.7M/yr
NUADA Standard JU
Structural low · fleet benchmark
$12k/day~$4.4M/yr
Premium JU outlier

AXIMA $37k/day — 3× NUADA.

Premium-jackup spec drives part of it, but the gap is too large to be only spec-driven. Mix of consumption intensity, project leakage, and ageing inventory replenishment.

Internal benchmark

NUADA — settled, low-CAPEX steady-state.

$12k/day is a clean internal target for jackup operations. Applying its protocol to BANBA alone would close ~$5–6M/yr.

Land & platform cluster

LUG · MIDIR · DRAVUS = $21k/day each.

Tight band — but well above what their issue-out rate justifies (see Supply Chain Coherence slide).

Source · SAP ME2N 2025 · Filters · non-project PO · CMT & WIR excluded · Denominator · operating days (Ops + Rig Move).
Purchase Orders · Top Material Groups · Fleet · FY 2025

$48.9M fleet PO —
concentrated in 15 material groups.

Order-side view of what was bought. Same filters as the per-rig PO slide: drilling-only · CMT & WIR excluded · non-project. Fleet top 15 = 65% of all 2025 PO value.

$48.9M
Total fleet PO · FY 2025
17,681 approved PO lines after filters
~65%
Concentration in top 15 mat groups
Long tail of 200+ remaining categories
ELEC + MECHA
Top 2 = $7.0M / 14% of fleet
Cross-cutting categories every rig consumes
Electrical MaterialsELEC
$3.87M7.9% of fleet
Mechanical PartsMECHA
$3.12M6.4% of fleet
Drilling Control · BOP PartsDRIL_CTRL
$2.59M5.3% of fleet
Drilling Handling EquipmentDRIL_HDLG
$2.07M4.2% of fleet
Structural Services (Scaffolding)STRUC_SRV
$1.92M3.9% of fleet
Maintenance RentalMAIN_RTAL
$1.74M3.6% of fleet
Rotating Machinery / MotorsROT_MACH
$1.69M3.5% of fleet
Piping · Valves · FittingsPIPING
$1.45M3.0% of fleet
Telecom ServicesTEL_SRV
$1.42M2.9% of fleet
IT ServicesIT_SRV
$1.37M2.8% of fleet
RentalsSTO_RTAL
$1.32M2.7% of fleet
Electrical ServicesELE_SRV
$1.16M2.4% of fleet
Handling & Lifting (Slings, ropes)HDLG_LFTG
$1.13M2.3% of fleet
Drill Tubulars · Drill PipeDRIL_TUB
$1.10M2.3% of fleet
Inspection Services (NDT, tubulars)INSP_SRV
$1.06M2.2% of fleet
Source · SAP ME2N rev-23 · Filters · year=2025 · target rigs (AXIMA, BANBA, NUADA, LUG, MIDIR, DRAVUS) · purchase group not in (CMT, WIR) · project cost center empty · Coverage · 17,681 PO lines · Reconciliation · per-rig totals match rev-14 daily averages exactly (AXIMA \$37k · BANBA \$28k · NUADA \$12k · LUG/MIDIR/DRAVUS \$21k).
Which Rigs Are Over-Spending · PO vs GR Coherence · FY 2025

DRAVUS the sole over-spender at 1.81× —
all other rigs in-band or drawing down.

The clearest single test for procurement discipline: 2025 PO (newly committed) ÷ 2025 GR (actually consumed). Ratio >1.2× = over-ordering (committing more than the rig burns). 1.0–1.2× = healthy operating band. <1.0× = drawing down existing stock. Of 6 rigs, only DRAVUS sits above 1.2× — committing 81% more than it consumes. Fleet-wide the discipline has tightened sharply YoY (2.00× → 1.13×), driven mainly by MIDIR's correction (4.16× → 1.08×) and NUADA's active inventory drawdown.

1.13×
Fleet PO ÷ GR · 2025
$48.9M PO ÷ $43.4M GR · slight ordering ahead of consumption
−0.87×
YoY discipline improvement
2024 ratio was 2.00× ($59.3M PO ÷ $29.6M GR) · fleet tightened sharply
1.81×
DRAVUS · only rig over-ordering
$7.6M PO ÷ $4.2M GR · 81% ordering ahead — building inventory on Cameroon base
Rig2025 GR (consumed)2025 PO (ordered)2025 PO ÷ GR2024 PO ÷ GRYoY shiftRead
AXIMAPremium JU $10.1M$11.5M 1.14×1.61× −0.47× Ordering 14% ahead · discipline improving
BANBAStandard JU $8.8M$10.1M 1.15×1.81× −0.66× Ordering 15% ahead · discipline improving
NUADAStandard JU $7.8M$4.4M 0.56×1.84× −1.28× Drawing down excess inventory · positive (carries $12.3M stock)
LUGPlatform $6.5M$7.6M 1.17×1.18× −0.01× Stable · ordering slightly ahead consistently
MIDIRLand $7.1M$7.7M 1.08×4.16× −3.08× In sync · biggest YoY correction (was wildly over-ordering)
DRAVUSLand $4.2M$7.6M 1.81×2.72× −0.91× Still over-ordering 81% above consumption · only outlier
FLEET $43.4M$48.9M 1.13×2.00× −0.87× Discipline tightened sharply YoY · DRAVUS sole remaining outlier
Over-ordering · investigate

DRAVUS — sole rig where PO substantially exceeds GR.

2025: $7.6M PO vs $4.2M GR · 1.81× ratio · building $3.4M of inventory ahead. Was 2.72× in 2024 — improving but still far above peer norm. Worth confirming: SPS prep stockpile? Cameroon-base demob inventory? Or operational drift? Combined with DRAVUS's 5Y CAPEX 12.5% (over-investing per slide 21), this rig consistently spends ahead of what its operations consume.

Discipline improving · keep watching

AXIMA · BANBA · MIDIR — all dropped from elevated 2024 ratios.

MIDIR's correction is the most dramatic — from 4.16× in 2024 to 1.08× in 2025. PO compressed from $10.4M to $7.7M while GR rose from $2.5M to $7.1M. Now in sync. AXIMA and BANBA both dropped ~0.5× to a healthy 1.14-1.15× range. LUG stable at 1.17×. All four within the normal 1.1-1.2× operating band.

Drawing down excess

NUADA — PO cut 64% YoY while consumption flat.

2024 PO $12.3M → 2025 PO $4.4M (−$7.9M). GR roughly flat ($6.7M → $7.8M). Ratio collapsed from 1.84× to 0.56×. Positive direction given NUADA carries the fleet's highest inventory ($12.3M, 57% dead stock per slide 13). Active drawdown of excess stock. Watch for stockout risk on long-lead items — but otherwise model behaviour for over-stocked rigs.

Source · PO from SAP ME2N rev-23 (slide 08) · GR from Dixstone_P&L tab row 40 (slide 05) · Filters · 2025 only · per-rig matched · Methodology · PO ÷ GR ratio >1.0× = ordering ahead of consumption (building stock or pre-buying) · <1.0× = drawing down existing inventory · 1.0× = in sync · Industry norm · 1.05–1.20× is healthy operating range for a steady-state rig — accounts for natural lead-time and SPS-cycle pre-buys.
Inventory Levels per Rig vs Best-Practice Brackets · End-2025

$45.2M fleet inventory —
$33M above ceiling, every rig over.

MB52 end-2025 snapshot. 16,427 of 28,385 distinct materials valued (57.9% — clean enough for analysis; high-dollar items over-represented in PO history). Drilling-only scope. NUADA carries the largest single excess at $9.3M above its bracket.

$45.2M
Total fleet inventory · end-2025
All 7 rigs + Gabon base ($2.7M, to split across JU rigs). Average $6.46M / rig (fleet ÷ 7).
$33M
Above best-practice upper bound
~74% of total inventory is excess vs the segment-matched bracket.
7 / 7
Rigs over their bracket
Structural — not a few exceptions.
NUADA Standard JU · bracket $2.5–3.0M
⚠ Largest excess — $9.3M over bracket
Max $3.0M
$12.3M~4× upper bound
BANBA Standard JU · bracket $2.5–3.0M
⚠ $6.0M over bracket
$9.0M3× upper bound
AXIMA Premium JU · bracket $2.5–3.5M
$1.5M over bracket
Max $3.5M
$5.0M1.4× upper bound
LUG Platform · bracket $0.4–0.6M
⚠ ~9× bracket
Max $0.6M
$5.3M~9× upper bound
MIDIR Land · bracket $0.4–0.6M
⚠ ~10× bracket
$6.0M~10× upper bound
DRAVUS Land · bracket $0.4–0.6M
⚠ ~6× bracket
$3.7M~6× upper bound
HARIMA Platform · bracket $0.3–0.6M
~2× bracket
$1.1M~2× upper bound
Gabon Base Central · to split JU rigs
Pending allocation
$2.7MJU spares pool
Source · SAP MB52 end-2025 (re-priced via ME2N PO history) · Filters · drilling-only · CMT & WIR removed · Coverage · 16,427 / 28,385 lines (57.9%) · Note · GL inventory gap within 4% tolerance · DRAVUS now included (Cameroon-base count added).
Dead Stock by Rig · 3-Year No-Movement Threshold · End-2025

$25.2M dead stock — 56% of inventory,
$20.8M dormant 5+ years.

Dead stock = no consumption movement over the indicated period. The red segment of each bar shows the 3-year dormant portion. Working capital tied up with no operational return — a recurring write-down risk, not a one-off.

$25.2M
Dead at 3-year threshold
55.7% of total fleet inventory.
$20.8M
Dead at 5-year threshold
45.9% — truly dormant, write-down candidates.
$10–15M
Cash release potential · 12-mo
Bond-yard auction · SKU scrap policy · cross-rig pool.
NUADAStandard JU
$12.3M
58% dead
BANBAStandard JU
$9.0M
59% dead
AXIMAPremium JU
$5.0M
40% dead
LUGPlatform
$5.3M
60% dead
MIDIRLand
$6.0M
38% dead
DRAVUSLand
$3.7M
73% dead
HARIMAPlatform
$1.1M
73% dead
Gabon BaseCentral
$2.7M
65% dead
Highest absolute

NUADA & BANBA — $12.4M of dead stock combined.

Both standard JUs are running ~4× their bracket and ~58% of stock is dormant. NUADA represents the single largest cash-release opportunity in the fleet.

Composition caveat

Capital items currently on the inventory line.

A complete diesel engine is currently sitting on a rig's inventory line. Reclassify engines, large rotating equipment, BOP-grade components, and capital spares onto the capital-equipment register before re-running the bracket analysis.

Source · SAP MB52 end-2025 snapshot · Methodology · 3Y / 5Y no-movement based on issue-out history · Recommendation · (1) reclassify capital items · (2) mandatory consumption-check before reorder · (3) cross-plant SAP visibility for transfers.
Workforce · Drilling-Crew Manning vs Industry Caps · FY 2025

AXIMA & BANBA over jackup cap —
MIDIR & DRAVUS expat cost 2× the land norm.

Rig-resident headcount per rig (day & night shifts combined) vs industry max. Premium-JU peer ~100, Standard-JU peer ~95, platform 66, land ~60. Expat-cost as % of revenue is shown for context — an expat-heavy mix is industry-standard for offshore jackups (limited local pool for offshore JU positions), but for land rigs the norm is <8% expat — MIDIR and DRAVUS sit well above that.

Rig Type Drilling Crew (rig-resident) Industry max Excess vs cap Expat % of Theoretical Revenue Flag
AXIMAPremium JU106100+69.6%Modest overmanning
HURSTGRAJackup9495−1At cap
NUADAStandard JU9695+113.9%At peer · expat mix normal for offshore JU
BANBAStandard JU10495+911.5%Modest overmanning
LUGPlatform6666at cap9.8%In line
MIDIRLand7260+1216.2%⚠ Overmanning + expat overload
DRAVUSLand6660+610.5%⚠ Modest overmanning + expat overload
Jackup overmanning

AXIMA 106 vs peer 100 (+6) · BANBA 104 vs peer 95 (+9).

Modest jackup overmanning, enough for a direct ~2% drag on gross margin given the bonus-loaded jackup expat rate. ~$0.8–1.0M annual recovery per rig.

Land · critical combination

MIDIR & DRAVUS — overmanning + expat overload.

Both carrying 16% / 11% expat-cost as % of theoretical revenue — vs industry land norm <8%. Combination explodes margin: MIDIR Adj RGM at −10.7%.

Industry benchmark

Workforce 20–35% of revenue.

Above 35%, gross margin can't realistically reach the 40% profitability threshold. MIDIR sits at 51.9% — structurally cannot reach profitability under current dayrate.

Source · Rig manning chart (drilling crew total) cross-checked with 2025 Workforce-cost lines and Expatriate-cost line as % of theoretical revenue · Caps · Premium JU ~100 · Standard JU ~95 · platform 66 · land ~60 (rig-resident headcount, day & night shifts combined).
Workforce · Organizational Evolution for 7-Rig Steady State

From early-stage to classic drilling-contractor.

Today's structure fits an early-stage contractor with resource focus on projects and rig-fleet preparation. With 7 full-time rigs, the structure should evolve toward a classic drilling-contractor model — three dedicated heads added under the Technical Manager.

Current · Early-Stage Fit

Project- & Readiness-Heavy

  • Drilling Manager — direct reports:
  • Fleet Readiness Manager
  • Operations Manager
  • Technical Support Manager (Electrical / Mech / Maintenance bundled)
  • Projects Manager (multiple project teams)
  • QHSE Manager · Cementing Operations Manager
  • Financial Controller · Doc Controller · single Buyer
Gaps for steady-state: no dedicated Drilling Supply Chain Manager · no dedicated Drilling Assets Manager · Maintenance bundled inside Tech Support · single Buyer under Finance, not SC leadership.
Recommended · Classic Drilling Contractor

Aligned with 7-Rig Steady State

  • Add three dedicated heads under Technical Manager:
  • Drilling Supply Chain Manager — owns ME2N, MB51, MB52, GR/IR, country-base material strategy
  • Drilling Assets Manager — owns rig asset register, transfers, certification, life-cycle
  • Maintenance Manager — owns CMMS, PM compliance, OEM-aligned routines (assets + maintenance reporting in)
  • Projects Manager — kept distinct (engineering / capital projects)
Reporting line: all four can report to a Technical Manager, provided each has a clear functional head. Some peers split Engineering & Projects from Assets & Maintenance — both models work at this fleet size.
Source · Current Dixstone organisation chart (Paris HQ + Field) · Calibration · peers operating 5–15 rig fleets (Borr, Shelf, Velesto).
Per-Rig Profit & Loss · FY 2025 · USD '000s

$53.5M Adjusted Rig Direct Margin —
33.7% of Theoretical Revenue.

Per-rig income statement on theoretical-revenue basis (billable days × theoretical dayrate). Workforce and Spare Parts together = 49% of fleet cost. MIDIR is the only loss-making rig; NUADA leads at 41% margin.

$158M
Theoretical Revenue · FY 2025
$130K AXIMA · $100K BANBA/NUADA · $70K LUG · $40K MIDIR/DRAVUS · billable days
$53.5M
Adjusted Rig Direct Margin
RDM normalized (incl. OPEX-reclassed-from-CAPEX of $10.5M)
33.7%
Adj RDM % of Theoretical Revenue
Below 40% industry profitability threshold by ~6 pts — MIDIR drag
P&L LineAXIMABANBANUADALUGMIDIRDRAVUSFleet
Theoretical Revenue$39.2M$33.3M$34.4M$23.8M$13.6M$14.1M$158.5M
Workforce & Labor($12.4M) 31.7%($11.2M) 33.7%($10.3M) 30.0%($7.6M) 32.0%($7.1M) 51.9%($5.8M) 40.9%($54.4M) 34.3%
Spare Parts($5.9M) 15.1%($3.7M) 11.2%($3.4M) 10.0%($3.1M) 12.9%($3.5M) 25.5%($3.3M) 23.1%($22.9M) 14.5%
Services for Ops($1.4M) 3.6%($1.6M) 4.7%($2.1M) 6.1%($0.8M) 3.5%($1.8M) 12.9%($1.4M) 10.1%($9.1M) 5.7%
Logistics($0.1M) 0.2%($0.0M) 0.1%($0.0M) 0.1%($0.0M) 0.0%($0.3M) 2.2%($0.6M) 4.6%($1.1M) 0.7%
Engineering($2.7M) 6.9%($2.4M) 7.4%($0.6M) 1.9%($1.6M) 6.5%($1.1M) 8.0%($0.8M) 5.4%($9.2M) 5.8%
General Services($1.8M) 4.5%($1.3M) 4.0%($1.1M) 3.1%($0.9M) 3.9%($1.3M) 9.8%($0.8M) 5.8%($7.3M) 4.6%
Goods Transport($0.6M) 1.5%($0.7M) 2.2%($1.4M) 3.9%($0.3M) 1.4%($0.6M) 4.6%($0.4M) 2.8%($4.0M) 2.5%
Taxes$0.0M($0.1M) 0.4%$0.0M($0.2M) 0.8%$0.0M$0.0M($0.4M) 0.2%
Running OPEX($24.9M) 63.5%($21.2M) 63.6%($19.0M) 55.2%($14.6M) 61.1%($15.6M) 114.9%($13.1M) 92.9%($108.4M) 68.4%
Extraordinary($1.2M) 3.0%($1.2M) 3.6%($2.2M) 6.3%($0.8M) 3.5%($0.9M) 6.7%($0.8M) 5.9%($7.1M) 4.5%
Cost of Revenue (raw)($26.1M)($22.4M)($21.1M)($15.4M)($16.5M)($13.9M)($115.5M)
Rig Direct Margin (raw)$13.1M · 33.5%$10.9M · 32.7%$13.3M · 38.6%$8.4M · 35.4%($2.9M) ·−21.7%$0.2M · 1.3%$43.0M · 27.1%
+ OPEX→CAPEX reclass$2.4M$1.2M$0.9M$0.4M$1.5M$3.1M$10.5M
Adjusted RDM $15.5M · 39.5% $12.1M · 36.3% $14.1M · 41.1% $8.8M · 37.1% ($1.4M) · −10.7% $3.3M · 23.5% $53.5M · 33.7%
Source · drilling_contractors_financial_metrics.xlsx · Dixstone_P&L tab · Basis · theoretical revenue = billable days × theoretical dayrate (Premium JU $130K · Standard JU $100K · Platform $70K · Land $40K) · Adj RDM · raw RDM + OPEX-reclassed-from-CAPEX (Dixstone-comparable basis per H&P MD&A precedent) · Margin colour · green ≥40% · amber 30–40% · red <30%.
Fleet P&L Trajectory · 2021–2025 · USD '000s

Adj RDM grew 5× —
$10.3M (2021) to $53.5M, margin +21pp.

Five-year fleet P&L on the same theoretical-revenue basis. Each line shown as absolute $ and as % of Theoretical Revenue — to expose where the cost base actually compressed. Revenue scaled 2× (from $80M to $158M) as AXIMA came online and other rigs ramped to full utilisation. Adjusted RDM grew from $10.3M (12.9%) in 2021 to $53.5M (33.7%) in 2025 — a $43M absolute improvement and +21pp margin uplift driven almost entirely by Workforce intensity falling from 52.8% to 34.3% of revenue.

$53.5M
Adjusted RDM · FY 2025
vs $10.3M in FY 2021 → $43M absolute improvement (5×)
2.0×
Theoretical Revenue scale · 2021 → 2025
$79.7M → $158.5M as AXIMA + DRAVUS reached full utilisation
33.7%
Adj RDM % · FY 2025
Below 40% industry profitability floor by 6 pts
Line20252024Δ 24→25202320222021
Theoretical Revenue$158.5M$134.7M+17.6%$127.8M$107.7M$79.7M
Workforce & Labor($54.4M) · 34.3%($52.0M) · 38.6%+4.6%($62.6M) · 49.0%($52.8M) · 49.0%($42.1M) · 52.8%
Spare Parts($22.9M) · 14.4%($19.8M) · 14.7%+16.0%($18.4M) · 14.4%($15.9M) · 14.8%($12.8M) · 16.1%
Services for Ops($9.1M) · 5.7%($5.2M) · 3.9%+73.4%($5.2M) · 4.1%($2.8M) · 2.6%($2.5M) · 3.1%
Logistics($1.1M) · 0.7%($0.1M) · 0.1%+1631%($1.5M) · 1.2%($1.0M) · 0.9%($3.8M) · 4.8%
Engineering($9.2M) · 5.8%($4.6M) · 3.4%+99.6%($2.7M) · 2.1%($3.2M) · 3.0%($1.9M) · 2.4%
General Services($7.3M) · 4.6%($4.5M) · 3.3%+62.1%($2.6M) · 2.0%($2.6M) · 2.4%($1.3M) · 1.6%
Goods Transport($4.0M) · 2.5%($2.7M) · 2.0%+51.4%($3.8M) · 3.0%($4.0M) · 3.7%($2.8M) · 3.5%
Taxes & Other($0.4M) · 0.3%($0.0M) · 0.0%($0.1M) · 0.1%($0.1M) · 0.1%($1.0M) · 1.3%
Running OPEX($108.4M) · 68.4%($88.9M) · 66.0%+22.0%($97.0M) · 75.9%($82.4M) · 76.5%($68.1M) · 85.4%
Extraordinary($7.1M) · 4.5%($8.3M) · 6.2%−14.1%($9.3M) · 7.3%($3.9M) · 3.6%($2.6M) · 3.3%
Cost of Revenue (raw)($115.5M) · 72.9%($97.1M) · 72.1%+18.9%($106.3M) · 83.2%($86.2M) · 80.0%($70.7M) · 88.7%
RDM (raw)$43.0M · 27.1%$37.6M · 27.9%+14.3%$21.5M · 16.8%$21.5M · 19.9%$9.0M · 11.3%
+ OPEX→CAPEX reclass$10.5M · 6.6%$7.2M · 5.3%+46.1%$9.0M · 7.0%$5.0M · 4.6%$1.3M · 1.6%
Adjusted RDM $53.5M · 33.7% $44.8M · 33.2% +19.4% $30.6M · 23.9% $26.4M · 24.6% $10.3M · 12.9%
Lines that LIGHTENED as % of revenue · 2024 → 2025

Three cost lines lost intensity YoY.

  • Workforce & Labor — 38.6% → 34.3% (−4.3pp) · the dominant driver of 2025 margin uplift
  • Extraordinary — 6.2% → 4.5% (−1.7pp) · LUG 2024 spike did not repeat
  • Spare Parts — 14.7% → 14.4% (−0.3pp) · essentially flat — absolute $ rise is mechanical (revenue +17.6%)
Lines that GAINED intensity · 2024 → 2025

Five cost lines moved against margin.

  • Engineering — 3.4% → 5.8% (+2.4pp) · DRAVUS-led rig projects, doubled YoY in $
  • Services for Ops — 3.9% → 5.7% (+1.8pp) · concentrated on AXIMA, MIDIR, DRAVUS
  • General Services — 3.3% → 4.6% (+1.3pp)
  • OPEX → CAPEX reclass — 5.3% → 6.6% (+1.3pp) · catch-up sustaining CAPEX surfacing in OPEX
  • Goods Transport — 2.0% → 2.5% (+0.5pp)
Source · drilling_contractors_financial_metrics.xlsx · Dixstone_P&L tab · fleet 'Total' column per year · Drivers · 2024-25 margin uplift = (i) Workforce intensity falling 4.3pp on revenue scaling 2× from 2021 baseline, (ii) Extraordinary normalising post-LUG 2024 spike, (iii) OPEX-reclass uplift (+\$10.5M in 2025 vs \$1.3M in 2021) · Headwinds · Engineering doubled YoY and Services for Ops +73% — both link back to the slide 38 CAPEX → cert → OPEX causal chain.
Rig Direct Margin Evolution · 2024 → 2025 · Per Rig

Fleet RDM flat at 33.7% —
but every rig's trajectory differs.

Per-rig normalised Adjusted Rig Direct Margin YoY view. Fleet steady at 33.7% (+0.5pp), but 4 of 6 rigs moved by >5 pts YoY. AXIMA — fleet #2 performer — dropped −8.2pp despite holding the premium position. MIDIR collapsed −17.9pp and turned loss-making. LUG recovered +34.4pp from a one-off-heavy 2024. Per-rig dollar swings of $0.9M–$8.5M.

Rig2025 RDM%2025 RDM $K2024 RDM%2024 RDM $KΔ ppΔ $KTrajectory
AXIMAPremium JU 39.5%$15,504 47.7%$21,109 −8.2 pp−$5,605 Gave back 2024 peak · still #2 in fleet
BANBAStandard JU 36.3%$12,098 25.7%$6,012 +10.6 pp+$6,086 Consistent recovery · workforce normalised
NUADAStandard JU 41.1%$14,141 39.7%$11,966 +1.4 pp+$2,175 Stabilised at fleet-best margin
LUGPlatform 37.1%$8,842 2.7%$344 +34.4 pp+$8,498 Recovered from 2024 extraordinary spike
MIDIRLand −10.7%−$1,449 7.2%$844 −17.9 pp−$2,293 Structural deterioration · turned loss-making
DRAVUSLand 23.5%$3,325 33.8%$4,188 −10.3 pp−$863 Gave back most of 2024 gain
Fleet 33.7%$53,468 33.2%$44,763 +0.5 pp+$8,705 Headline flat % · $8.7M $ uplift on revenue scaling
AXIMA · −8.2 pp despite being #1

Spare Parts +6.1pp · Engineering +3.2pp · Gen Services +2.6pp.

Premium-JU best performer in 2024 (47.7%) gave back margin in 2025. Spare Parts jumped from 9.1% to 15.1% of revenue ($4.0M → $5.9M). Engineering doubled from 3.8% to 6.9%. Both consistent with an investment / maintenance-intensive year. Margin still strong at 39.5% — but no longer at peer-leading level.

MIDIR · −17.9 pp collapse

Spare Parts +11.7pp · Services +5.3pp · Engineering +4.7pp.

From thin-margin to loss-making in one year. Spare Parts almost doubled (13.8% → 25.5%). Services jumped 7.6% → 12.9%. Engineering +4.7pp. Gen Services +3.0pp. Combined OPEX intensity reached 114.9% of revenue. Cost-side intervention is the only path to recovery at $40K dayrate.

DRAVUS · −10.3 pp give-back

Spare Parts +3.4pp · Services +4.1pp · Engineering +2.7pp.

Land rig retraced most of 2024's gain. Spare Parts 19.8% → 23.1%. Services 6.0% → 10.1%. Engineering 2.7% → 5.4%. Plus Extraordinary +2.9pp. Pattern mirrors MIDIR — same cost categories under pressure on the land segment.

RECOVERY · LUG, BANBA, NUADA

LUG +34.4pp · BANBA +10.6pp · NUADA +1.4pp.

LUG's 2024 Extraordinary spike (23.3% of revenue) did not repeat in 2025 (3.5%) — explains 20pp of the recovery. Workforce normalised −15.8pp. BANBA's improvement driven by Spare Parts dropping 10.4pp and Workforce −4.0pp. NUADA stabilised on lower Spare Parts (-7.0pp) and Workforce (-3.5pp). Common thread: cost-base normalisation after 2024 one-offs.

Cross-rig pattern

Spare Parts is the common 2025 cost driver across underperformers.

Three of four declining rigs (AXIMA, MIDIR, DRAVUS) saw Spare Parts +3 to +12pp YoY — collectively ~$5M absolute increase. Engineering up on 5 of 6 rigs (fleet line +100% YoY). Worth tracing 2025 maintenance / project schedule to determine whether this is catch-up spend (one-year) or a new baseline.

Source · Dixstone_P&L tab · rows 18-29 (cost components) and row 35 (Rig Direct Margin normalized) · 2023, 2024, 2025 year-blocks · RDM% = RDM normalized ÷ Theoretical Revenue per rig · Cost driver Δ = (2025 cost line ÷ 2025 rev) − (2024 cost line ÷ 2024 rev) in percentage points · Colour: green ≥40% · amber 30-40% · red <30%.
Per-Rig Spend Mix · % of Theoretical Revenue · FY 2025

MIDIR overspends 6 of 8 categories —
NUADA the low-cost benchmark.

Cost categories as % of theoretical revenue, per rig. Fleet average shown for reference. Cells highlighted by deviation from fleet: red = >5pp above · amber = 2–5pp above · green = >3pp below. Within-jackup highlight: AXIMA's Spare Parts 15.1% is highest among the three jackups (BANBA 11.2% · NUADA 10.0%) — worth surfacing despite being only +0.6pp above fleet average.

RigWorkforceSpare PartsServicesLogisticsEngineeringGen ServicesGoods TransExtraordinary
AXIMAPremium JU 31.7%15.1%highest among JUs3.6%0.2%6.9%4.5%1.5%3.0%
BANBAStandard JU 33.7%11.2%4.7%0.1%7.4%4.0%2.2%3.6%
NUADAStandard JU 30.0%10.0%6.1%0.1%1.9%3.1%3.9%6.3%
LUGPlatform 32.0%12.9%3.5%0.0%6.5%3.9%1.4%3.5%
MIDIRLand 51.9%25.5%12.9%2.2%8.0%9.8%4.6%6.7%
DRAVUSLand 40.9%23.1%10.1%4.6%5.4%5.8%2.8%5.9%
Fleet avg34.3%14.5%5.7%0.7%5.8%4.6%2.5%4.5%
MIDIR · structural cost

6 of 8 categories above fleet avg.

Workforce +17.6 pts vs fleet (51.9% vs 34.3%). Spare Parts +11 pts. Services +7 pts. Cost structure cannot reach profitability at $40K dayrate without intervention.

DRAVUS · spend pattern

Workforce + Spare Parts hot · logistics elevated.

Workforce +6.6 pts (40.9% vs 34.3%). Spare Parts +8.6 pts (23.1%). Logistics +3.9 pts — combination drove 2025 RDM down to 23.5%.

AXIMA · spare-parts intensity within JU peer group

15.1% of revenue on Spare Parts — highest of the three jackups.

BANBA 11.2% · NUADA 10.0% · AXIMA 15.1% (+3.9pp vs BANBA, +5.1pp vs NUADA). Absolute Spare Parts spend $5.9M on AXIMA vs $3.4M NUADA, $3.7M BANBA. Combined with Engineering +1.1pp vs fleet (6.9% vs 5.8%), AXIMA is running a maintenance-intensive 2025 — the same pattern that explains the −8.2pp YoY RDM drop. Worth tracing whether this is one-year SPS catch-up or a new baseline.

NUADA · benchmark rig

Low-cost across all major categories.

Workforce −4.3 pts (30.0%). Spare Parts −4.5 pts (10.0%) — fleet-lowest. Engineering −3.9 pts (1.9%). Same dayrate as BANBA but +5.1pp better margin. Useful internal benchmark for the other JUs.

Source · Dixstone_P&L tab · % shown is cost line ÷ theoretical revenue per rig · Methodology · colour code based on deviation from fleet average: red > +5 pts above · amber +2-5 pts above · green > 3 pts below · Note · fleet avg shown in gold band.
CAPEX · Capital Intensity · Per Rig & Per Year

CAPEX intensity —
5–10% healthy, outside a red flag.

Capital intensity per rig per year. Industry rule of thumb: sustained 5–10% reflects healthy reinvestment. Red highlights all values below 5% (under-investing · deferring maintenance) or above 10% (over-investing · capital absorption above norm). Almost every Dixstone rig-year sits outside the healthy band — the few exceptions are highlighted in plain text.

22.3%
DRAVUS · 2025 — highest
Over-investing on a $14.1M revenue base; 5Y average 12.5%
6.1%
AXIMA · 2025 — premium-JU steady
Reinvestment phase; 5Y average 4.6% (single-year spike)
2.6%
NUADA · 2025 — lowest
Settled into steady-state low-capex mode; 5Y 6.0%
Rig · CAPEX / Rev202520242023202220215Y avg
AXIMAPremium JU6.1%3.0%3.2%4.6%
BANBAStandard JU3.6%5.1%3.2%3.0%1.4%3.4%
NUADAStandard JU2.6%3.0%16.7%9.0%2.0%6.0%
LUGPlatform1.7%4.4%3.9%3.4%2.3%3.0%
MIDIRLand11.0%12.4%12.4%4.0%1.7%8.2%
DRAVUSLand22.3%14.0%6.4%0.3%12.5%
Source · Dixstone_P&L tab · CAPEX (row 38) ÷ Theoretical Revenue (row 10) per rig per year · Highlight rule · red = <5% (under-invested) or >10% (over-invested) · plain = within 5-10% healthy band · Healthy-band exceptions (plain) · AXIMA 2025 (6.1%) · BANBA 2024 (5.1%) · NUADA 2022 (9.0%) & 5Y (6.0%) · DRAVUS 2023 (6.4%) · MIDIR 5Y (8.2%) · Note · DAGDA (decommissioned) excluded. NUADA 2023 spike (16.7%) reflects rig-life extension project.
CAPEX · 2025 vs 2021–2025 Capital Efficiency Ratios

Four CAPEX clusters —
over-investing, investing, steady-state, divesting.

Per rig: 2025 single-year view alongside the 5-year cumulative (2021–2025) view. The 5-year basis smooths SPS-cycle lumpiness and reveals structural patterns. Four distinct capital-deployment postures emerge — including a divesting cluster (LUG, NUADA) where recent-year CAPEX has fallen so far below maintenance norm it reads as capital starvation rather than steady-state.

RigCAPEX ($M)CAPEX / RevenueCAPEX / Op DayCAPEX / OPEX
20255Y total20255Y avg20255Y avg20255Y avg
AXIMAPremium JU $2.38M$5.59M 6.1%4.6% $7.7k$5.4k 9.6%
BANBAStandard JU $1.19M$4.25M 3.6%3.4% $3.3k$2.7k 5.6%
NUADAStandard JU $0.88M$7.00M 2.6%6.0% $2.4k$4.8k 4.7%
LUGPlatform $0.41M$2.83M 1.7%3.0% $1.1k$1.7k 2.8%
MIDIRLand $1.50M$4.90M 11.0%8.2% $4.1k$2.8k 9.6%
DRAVUSLand $3.15M$5.80M 22.3%12.5% $8.6k$4.3k 24.0%
Fleet $9.51M$30.37M 6.0%5.4% $4.5k$3.4k 8.8%
① OVER-INVESTING

DRAVUS · MIDIR

CAPEX / Revenue > 10% — capital not earning back fast enough. DRAVUS 22.3% in 2025 is fleet's highest; MIDIR 11.0% compounds with negative RDM. Land rigs running at jackup-level capital intensity is anomalous for a mature operating cohort with no expansion programme — flagged on slides 23 + 43 as the primary candidate for a CAPEX-line review.

② INVESTMENT PHASE

AXIMA

Premium-JU at 6.1% in 2025 — within healthy band, reflecting a maintenance-intensive year. 5Y avg 4.6% sits just below the band, but the trajectory has lifted as the rig matures into its second SPS cycle. Payback strong at $130K dayrate, 39.5% Adj RDM. Worth confirming via FY26 plan whether 6%+ becomes the new run-rate.

③ STEADY-STATE

BANBA

Standard JU at 3.6% in 2025 (5Y avg 3.4%) — settled, paying back, RDM recovering (+10.6pp YoY). At the low end of the healthy band but consistent across 5 years — pattern reads as disciplined sustaining-CAPEX, not capital starvation. Reasonable benchmark for the rest of the JU cohort once Cat IV recert programme rolls out.

④ DIVESTING

LUG · NUADA

Recent CAPEX collapse: LUG at 1.7% (2025) with a steady decline 2.3% → 3.4% → 3.9% → 4.4% → 1.7%; NUADA at 2.6% (2025) with 2024 also at 3.0% — well below the 2023 SPS spike (16.7%) that suggested an active life-extension intent. Two consecutive years of sub-3% on operating rigs reads as capital-starvation / divesting posture rather than steady-state. Both rigs are profitable today (LUG 37.1% RDM · NUADA 41.1% RDM) — current behaviour suggests deferring sustaining-CAPEX to extract cash, not investing for continuity. Worth a strategic conversation: is this intentional (planned end-of-life harvesting) or accidental (deferred maintenance)?

Source · Dixstone_P&L tab · 2025 column & 2021–2025 5Y average · Cluster definitions · ① OVER-INVESTING = CAPEX/Rev >10% in 2025 · ② INVESTMENT PHASE = single-year band-positive with maintenance-intensive trajectory · ③ STEADY-STATE = within healthy 5Y range, disciplined and consistent · ④ DIVESTING = sustained <3% across last two years on operating rigs · Note · DAGDA (decommissioned) excluded.
5-Year Cumulative P&L + CAPEX · 2021–2025

$563M revenue, $30M CAPEX, 5.4% intensity —
per-rig spread tells the story.

Five-year cumulative income statement and capital intensity per rig. Adjusted RDM% and CAPEX/Revenue together identify which rigs paid back capital and which didn't.

5-yr CumulativeAXIMABANBANUADALUGMIDIRDRAVUSFleet
Operating Days1,0301,5931,4701,6771,7671,3448,881
Theoretical Revenue$121.3M$125.9M$116.2M$94.0M$59.5M$46.3M$563.2M
Adjusted RDM$51.4M$32.3M$32.5M$29.0M($1.2M)$10.7M$154.7M
Adjusted RDM %42.3%25.6%28.0%30.9%−2.0%23.2%27.5%
Adjusted CAPEX$5.59M$4.25M$7.00M$2.83M$4.90M$5.80M$30.4M
CAPEX / Revenue 5Y4.6%3.4%6.0%3.0%8.2%12.5%5.4%
Margin / Capital winners

AXIMA — 42% Adj RDM · clear payback leader.

5-year Adj RDM $51.4M vs $5.6M CAPEX = 9.2× capital-payback ratio. LUG follows at 30.9% RDM. NUADA, BANBA fall below the 30% margin threshold over the 5Y window — capital deployed but margin returns insufficient to compound at peer level.

Capital deployment concern

MIDIR · DRAVUS — capital not earning back.

MIDIR: $4.9M CAPEX vs ($1.2M) negative cumulative margin. DRAVUS: $5.8M CAPEX vs $10.7M margin = 1.8× payback (below the >5× threshold typical of operating rigs).

Source · Dixstone_P&L tab · sum 2021–2025 per rig · all figures USD millions · Adj RDM = raw RDM + OPEX-reclassed-from-CAPEX (Dixstone normalised basis) · Note · DAGDA decommissioned excluded from this comparable view.
CAPEX · MIDIR & DRAVUS — Over-CAPEX on Land Rigs

Land rigs at jackup-level capital intensity —
MIDIR & DRAVUS spend has no operational payback.

Both Dixstone land rigs run materially above the typical land-rig sustaining-CAPEX band of 3–8% of revenue. MIDIR sits at 8.2% with negative cumulative margin. DRAVUS is far above at 12.5% — 2025 alone saw 22.3% CAPEX/Revenue. Worth scrutinising what the CAPEX is buying.

12.5%
DRAVUS · 5Y CAPEX/Rev
$5.8M CAPEX on $46M revenue · land rig running at jackup-level capital intensity
8.2%
MIDIR · 5Y CAPEX/Rev
$4.9M CAPEX vs negative cumulative Adj RDM — capital not earning back
3–8%
Industry land-rig target
Steady-state range; both rigs above this band — no operational story to justify
MIDIR · 5Y view

$4.9M CAPEX · ($1.2M) negative Adj RDM.

Capital invested far exceeds the gross profit it generates. 5Y CAPEX/Revenue 8.2% — above the land-rig steady-state band. Workforce overload (51.9% of revenue in 2025) + Spare Parts 25.5% + Services 12.9% means there's no margin headroom to absorb high CAPEX. Capital deployed without operational payback.

DRAVUS · 5Y view

$5.8M CAPEX · 1.8× capital-payback ratio.

Land rig running at jackup-level capital intensity (12.5% vs 3-8% land norm). 2025 alone: 22.3% CAPEX/Revenue with $3.15M CAPEX vs $14.1M revenue. The 5Y view shows this isn't a one-year anomaly — pattern persists across 2023 (6.4%), 2024 (14.0%), 2025 (22.3%).

Land-rig benchmark

3-8% of revenue is the sustaining-CAPEX norm.

Based on US/Canada land drillers: H&P (12% but includes growth), Precision (11%), Nabors (18% — includes Saudi JV growth). For a mature operating land rig with no expansion programme, 3-8% reflects ordinary recertification + spare-part replacement + occasional component upgrades.

Action signal

Audit MIDIR & DRAVUS CAPEX program.

Separate sustaining CAPEX (recertification, planned maintenance) from growth CAPEX (upgrades, life-extension). Test whether current spend reflects deferred-maintenance catch-up or genuine over-investment. Tie 2026 CAPEX budget to operational payback requirements (5× minimum on 5Y horizon).

Source · Dixstone_P&L tab · 2021–2025 cumulative · Comparison excludes DAGDA (decommissioning losses) · Land-rig norm — sustaining CAPEX/Rev 3-8% based on H&P (12% mature US-land driller), Precision (11%), Nabors (18% — includes growth).
Target State · 44.8% RDM at 2–4% NPT — Per-Rig Reverse-Engineered Math

Interim target: 44.8% RDM at 2–4% NPT (peer median)
profitability is the intersection, not NPT or spend alone.

A 44.8% margin (peer median of Borr 44.8% · Shelf 44.9% · ADNOC 46.7%) cannot be reached by NPT improvement alone (cost-base too high on every rig) or by spending compression alone (NPT lost revenue too large on most). The target is the intersection. This slide reverse-engineers the math per rig: revenue if NPT were 2%, cost ceiling for 45% RDM, current cost, and the resulting daily PO/GR ceiling. Tangible numbers Dixstone management can hold each rig to. 44.8% is the Premium/Standard JU peer median (Borr 44.8% · Shelf 44.9% · ADNOC 46.7% · Velesto 49.0% · ADES 60.7%) — the segment-matched benchmark to hit.

$164.7M
Fleet revenue · at 2% NPT
+$6.2M above current $158.5M · NPT alone unlocks +4% revenue
$90.9M
Fleet cost ceiling · 44.8% RDM
vs current $106.0M · $15.1M of compression needed fleet-wide
+$21.3M
RDM uplift to target
$52.5M (33.1%) → $73.8M (44.8%) · combined NPT + cost effect
Rig Ops days Dayrate Today Target (2% NPT · 44.8% RDM) Cost gap to ceiling Primary lever
NPTRDM RevenueCost ceilingCurrent cost
AXIMAPremium JU 310$130K 2.7%39.5% $39.5M$21.8M$23.7M +$1.9M NPT minor + GR cut
BANBAStandard JU 365$100K 8.7%36.3% $35.8M$19.7M$21.2M +$1.5M NPT major + GR cut
NUADAStandard JU 365$100K 5.8%41.1% $35.8M$19.7M$20.2M +$0.5M · closest NPT moderate · minor GR
LUGPlatform 365$70K 6.7%37.1% $25.0M$13.8M$15.0M +$1.2M NPT moderate + GR cut
MIDIRLand 365$40K 6.9%−10.7% $14.3M$7.9M$15.0M +$7.1M · structural Workforce + GR + NPT
DRAVUSLand 365$40K 3.3%23.5% $14.3M$7.9M$10.8M +$2.9M · cost cut GR cut · NPT minor
Fleet 2,135 5.7%33.1% $164.7M$90.9M$106.0M +$15.1M NPT + cost · combined

Daily PO/GR ceiling per rig · assuming current workforce held

RigCost cap (44.8% RDM)− Non-GR cost= GR budget÷ Ops days= GR ceiling / dayCurrent GR / dayVerdict · daily cut
AXIMA $21.8M$13.6M$8.2M310 $26.4K/day$32.6K/day Cut $6.1K/day (19%)
BANBA $19.7M$12.4M$7.3M365 $20.0K/day$24.1K/day Cut $4.0K/day (17%)
NUADA $19.7M$12.5M$7.3M365 $19.9K/day$21.3K/day Cut $1.3K/day (6%) · closest to target
LUG $13.8M$8.5M$5.4M365 $14.7K/day$17.9K/day Cut $3.2K/day (18%)
MIDIR $7.9M$8.0M−$0.1M365 −$0.2K/day$19.4K/day Impossible · workforce > cost cap
DRAVUS $7.9M$6.6M$1.3M365 $3.5K/day$11.5K/day Cut $8.0K/day (69%)
Closest to target · NPT-led path

NUADA

Only $0.6M over cost ceiling and 5.8% NPT (vs target 2.0%). The most achievable path to 44.8%: minor GR discipline (−$1.5K/day, 7% cut) + close 3.8pp of NPT. Already at 41.1% RDM despite higher-than-target NPT — confirms NUADA's cost structure is best-in-fleet. NPT 5.8→2.0% recovery alone would lift RDM to ~44%.

Combined lever required

AXIMA · BANBA · LUG

All three need modest cost compression PLUS NPT recovery. Cost gaps $1.2M–$2.0M · GR/day cuts 18–20%. AXIMA needs $6.4K/day cut (already 2.7% NPT — so primarily a spending story). BANBA needs $4.2K/day + biggest NPT jump (8.7→2.0%) — every pp of NPT recovery ≈ $1M revenue at $100K dayrate. LUG needs $3.3K/day + NPT 6.7→2.0% · TDS + Pump intervention.

Structural · workforce + cost + NPT

MIDIR · DRAVUS

MIDIR overspends cost ceiling by $7.2M even at 2% NPT — workforce alone exceeds the entire allowable cost cap. GR ceiling math goes negative. Cannot reach 44.8% RDM without workforce restructure (slide 45). DRAVUS needs $2.9M cost cut (mainly GR from $11.5K → $3.5K/day, a 70% reduction) plus NPT 3.3→2.0%. For land rigs, 44.8% sits well above the land-peer median (32.8%) — for these two rigs the realistic interim is 30–35%.

Methodology · Revenue at 2% NPT = Ops Days × Dayrate × 0.98 · Cost ceiling = Revenue × 55.2% (for 44.8% RDM · peer median) · Daily GR ceiling = (Cost ceiling − non-GR cost) ÷ Ops Days · "Non-GR cost" = Cost of Revenue normalized − GR (held constant at FY25 level) · Sources · Dixstone_P&L tab row 5 (Ops Days) · row 9 (Dayrate) · row 34 (Cost of Revenue normalized) · row 35 (RDM normalized) · row 40 (Equivalent PO OPEX GR) · all values refreshed from May-26 update · Caveat · 44.8% RDM is the Premium / Standard JU peer median (Borr 44.8% · Shelf 44.9% · ADNOC 46.7% · Velesto 49.0% · ADES 60.7%) but well above the Land peer median (32.8%) — for MIDIR / DRAVUS the realistic interim is 30–35%, with 44.8% only achievable post-workforce-restructure.
Rig Deep-Dive

Rig One-Pagers

One slide per rig — operating KPIs, P&L snapshot, NPT equipment drivers, and 2025 top-5 material groups for PO / GR / IO. Six rigs: AXIMA · BANBA · NUADA · LUG · MIDIR · DRAVUS.

AXIMAPremium Jack-Up
FY 2025 · SAP direct
Utilisation
84.9%
310 / 365 days
NPT
2.7%
Top-quartile peer
Revenue
$39.2M
$130K/day · 301.6 bill. days
Rig Direct Margin
39.5%
2024: 47.7% · Δ −8.2pp
Staff Cost %
31.7%
$12.4M · 106 FTE
Daily PO
$37K
PO/GR 0.92× · ME2N 2025
P&L Snapshot · USD '000s
Revenue
$39,2102024: $44,245 · −11.4%
Spare parts cost
$5,921 (15.1%)2024: $4,026 (9.1%) · +47.1% · +6.0pp
Workforce cost
$12,415 (31.7%)2024: $13,318 (30.1%) · −6.8% · +1.6pp
Rig Direct Margin (norm.)
$15,504 (39.5%)2024: $21,105 (47.7%) · −26.5% · −8.2pp
2025 Real Spent · GR
$10,066 (25.8%)2024: $7,176 (16.2%) · +40.3% · +9.6pp
2025 New POs
$11.5M2024: $11.6M · −1% YoY
PO ÷ GR coherence
1.14×ordering slightly ahead of consumption
Inventory (end-2025)
$5.0M
Dead stock %
40%
FY25 CAPEX / Rev
6.1%
5Y CAPEX / Rev (2021–25)
4.6%
NPT Equipment Drivers · 2025 · Top 5
BOP
52.4%
TDS
16.9%
Rig Crew
15.4%
Miscel
6.5%
Rig Floor
3.8%
2025 NPT (Total)
201.25 hrs · 8.4 days · 2.7% NPT
Lowest total NPT hours in fleet. BOP (52%) + TDS PM are the primary interventions.
2025 PO · Top 5 Mat Groups
DRIL_HDLG
$1.13M9.9%
DRIL_CTRL
$1.04M9.0%
MECHA
$994K8.7%
ELEC
$759K6.6%
ROT_MACH
$502K4.4%
Total 2025 PO$11.5M
2025 GR · Top 5 Mat Groups
NO MATERIAL
$1.22M13.6%
ELEC
$640K7.1%
PIPING
$460K5.1%
INSP_SRV
$450K5.0%
PIPE_SRV
$400K4.4%
Total 2025 GR$9.0M
2025 IO · Top 5 Mat Groups (proxy — 42% line coverage)
PPE
$1.36M18.7%
ELEC
$794K10.9%
WELL_CPL
$751K10.3%
DRIL_HDLG
$617K8.5%
MECHA
$615K8.4%
Total 2025 IO$7.3M
BANBAStandard Jack-Up
FY 2025 · SAP direct
Utilisation
100%
365 / 365 days
NPT
8.7%
Lagging peer median
Revenue
$33.3M
$100K/day · 333.2 bill. days
Rig Direct Margin
36.3%
2024: 25.7% · Δ +10.6pp
Staff Cost %
33.7%
$11.2M · ~104 FTE
Daily PO
$28K
PO/GR 1.08× · ME2N 2025
P&L Snapshot · USD '000s
Revenue
$33,3212024: $23,418 · +42.3%
Spare parts cost
$3,732 (11.2%)2024: $5,082 (21.7%) · −26.6% · −10.5pp
Workforce cost
$11,236 (33.7%)2024: $8,829 (37.7%) · +27.3% · −4.0pp
Rig Direct Margin (norm.)
$12,098 (36.3%)2024: $6,012 (25.7%) · +101% · +10.6pp
2025 Real Spent · GR
$8,762 (26.3%)2024: $7,222 (30.8%) · +21.3% · −4.5pp
2025 New POs
$10.1M2024: $13.0M · −22% YoY
PO ÷ GR coherence
1.15×ordering slightly ahead of consumption
Inventory (end-2025)
$9.0M
Dead stock %
59%
FY25 CAPEX / Rev
3.6%
5Y CAPEX / Rev (2021–25)
3.4%
NPT Equipment Drivers · 2025 · Top 5
Miscel
62.9%
PowGen
21.0%
BOP
10.6%
TDS
2.4%
Pump
1.3%
2025 NPT (Total)
763 hrs · 31.8 days · 8.7% NPT
Power Generation + BOP shared culprit with NUADA. Root-cause programme recommended.
2025 PO · Top 5 Mat Groups
ELEC
$1.01M10.0%
MECHA
$858K8.5%
ELE_SRV
$739K7.3%
DRIL_TUB
$658K6.5%
WELDI_SRV
$436K4.3%
Total 2025 PO$10.1M
2025 GR · Top 5 Mat Groups
NO MATERIAL
$680K9.7%
ELEC
$530K7.6%
MECHA
$370K5.3%
ELE_SRV
$370K5.2%
TEL_SRV
$320K4.5%
Total 2025 GR$7.0M
2025 IO · Top 5 Mat Groups (proxy — 42% line coverage)
NO MATERIAL
$468K18.1%
ELEC
$381K14.8%
HDLG_LFTG
$192K7.4%
MECHA
$184K7.1%
PPE
$132K5.1%
Total 2025 IO$2.6M
NUADAStandard Jack-Up
FY 2025 · SAP direct
Utilisation
100%
365 / 365 days
NPT
5.8%
Lagging peer median
Revenue
$34.4M
$100K/day · 343.7 bill. days
Rig Direct Margin
41.1%
2024: 39.7% · Δ +1.4pp
Staff Cost %
30.0%
$10.3M · ~90 FTE
Daily PO
$12K
PO/GR 0.33× · ME2N 2025
P&L Snapshot · USD '000s
Revenue
$34,3742024: $30,112 · +14.2%
Spare parts cost
$3,437 (10.0%)2024: $5,119 (17.0%) · −32.9% · −7.0pp
Workforce cost
$10,309 (30.0%)2024: $10,088 (33.5%) · +2.2% · −3.5pp
Rig Direct Margin (norm.)
$14,141 (41.1%)2024: $11,966 (39.7%) · +18.3% · +1.4pp
2025 Real Spent · GR
$7,752 (22.6%)2024: $6,694 (22.2%) · +15.8% · +0.4pp
2025 New POs
$4.4M2024: $12.3M · −64% YoY
PO ÷ GR coherence
0.56×drawing down excess inventory · good given $12.3M stock
Inventory (end-2025)
$12.3M
Dead stock %
58%
FY25 CAPEX / Rev
2.6%
5Y CAPEX / Rev (2021–25)
6.0%
NPT Equipment Drivers · 2025 · Top 5
PowGen
39.9%
BOP
26.2%
Miscel
17.9%
TDS
3.4%
Pump
3.4%
2025 NPT (Total)
510.25 hrs · 21.3 days · 5.8% NPT
Power Generation now dominant — joint programme with BANBA targeting shared root causes.
2025 PO · Top 5 Mat Groups
STRUC_SRV
$1.65M37.2%
SEA_TRSP
$390K8.8%
IT_SRV
$370K8.3%
INSP_SRV
$296K6.7%
MECHA_SRV
$189K4.2%
Total 2025 PO$4.4M
2025 GR · Top 5 Mat Groups
SEA_TRSP
$420K11.9%
IT_SRV
$410K11.5%
HDLG_LFTG
$330K9.3%
ROT_MACH
$310K8.9%
STRUC_SRV
$180K5.1%
Total 2025 GR$3.5M
2025 IO · Top 5 Mat Groups (proxy — 42% line coverage)
ROT_MACH
$844K20.1%
PPE
$370K8.8%
MECHA
$325K7.7%
SMAL_TOOL
$316K7.5%
HDLG_LFTG
$287K6.8%
Total 2025 IO$4.2M
LUGPlatform Rig
FY 2025 · SAP direct
Utilisation
100%
365 / 365 days
NPT
6.7%
Above peer benchmark
Revenue
$23.8M
$70K/day · 340.5 bill. days
Rig Direct Margin
37.1%
2024: 2.7% · Δ +34.4pp
Staff Cost %
32.0%
$7.6M · ~55 FTE
Daily PO
$21K
PO/GR 1.16× · ME2N 2025
P&L Snapshot · USD '000s
Revenue
$23,8342024: $12,895 · +84.8%
Spare parts cost
$3,075 (12.9%)2024: $1,509 (11.7%) · +103.8% · +1.2pp
Workforce cost
$7,637 (32.0%)2024: $6,177 (47.9%) · +23.6% · −15.9pp
Rig Direct Margin (norm.)
$8,842 (37.1%)2024: $344 (2.7%) · +2440% · +34.4pp
2025 Real Spent · GR
$6,518 (27.4%)2024: $3,371 (26.1%) · +93.4% · +1.3pp
2025 New POs
$7.6M2024: $4.0M · +90% YoY
PO ÷ GR coherence
1.17×ordering slightly ahead of consumption
Inventory (end-2025)
$5.3M
Dead stock %
60%
FY25 CAPEX / Rev
1.7%
5Y CAPEX / Rev (2021–25)
3.0%
NPT Equipment Drivers · 2025 · Top 5
TDS
34.0%
Pump
25.1%
BOP
11.4%
PowGen
9.3%
Drawworks
7.5%
2025 NPT (Total)
588.25 hrs · 24.5 days · 6.7% NPT
TDS (34%) + Pump (25%) are the two operational levers — top-drive overhaul + pump PM cycle.
2025 PO · Top 5 Mat Groups
ELEC
$511K6.8%
MECHA
$461K6.1%
DRIL_CTRL
$375K5.0%
HDLG_LFTG
$359K4.8%
MECHA_SRV
$339K4.5%
Total 2025 PO$7.6M
2025 GR · Top 5 Mat Groups
NO MATERIAL
$820K16.0%
MECHA
$240K4.7%
AER_TRSP
$210K4.0%
HDLG_LFTG
$200K3.8%
MECHA_SRV
$190K3.8%
Total 2025 GR$5.1M
2025 IO · Top 5 Mat Groups (proxy — 42% line coverage)
NO MATERIAL
$196K11.1%
DRIL_PMP
$175K10.0%
HDLG_LFTG
$161K9.1%
PPE
$154K8.7%
WELL_CPL
$146K8.3%
Total 2025 IO$1.8M
MIDIRLand Rig
FY 2025 · SAP direct
Utilisation
100%
365 / 365 days
NPT
6.9%
Above peer benchmark
Revenue
$13.6M
$40K/day · 339.8 bill. days
Rig Direct Margin
−10.7%
2024: 7.2% · Δ −17.9pp
Staff Cost %
51.9%
$7.1M · ~72 FTE
Daily PO
$21K
PO/GR 0.82× · ME2N 2025
P&L Snapshot · USD '000s
Revenue
$13,5932024: $11,650 · +16.7%
Spare parts cost
$3,466 (25.5%)2024: $1,608 (13.8%) · +115.5% · +11.7pp
Workforce cost
$7,054 (51.9%)2024: $7,980 (68.5%) · −11.6% · −16.6pp
Rig Direct Margin (norm.)
−$1,449 (−10.7%)2024: $844 (7.2%) · sign flip · −17.9pp
2025 Real Spent · GR
$7,071 (52.0%)2024: $2,540 (21.8%) · +178% · +30.2pp
2025 New POs
$7.7M2024: $10.4M · −26% YoY
PO ÷ GR coherence
1.08×ordering in sync with consumption
Inventory (end-2025)
$6.0M
Dead stock %
38%
FY25 CAPEX / Rev
11.0%
5Y CAPEX / Rev (2021–25)
8.2%
NPT Equipment Drivers · 2025 · Top 5
TDS
49.1%
BOP
12.5%
Drawworks
11.6%
Pump
9.7%
Miscel
9.1%
2025 NPT (Total)
604 hrs · 25.2 days · 6.9% NPT
TDS alone = 49% of NPT. Top-drive overhaul is the single highest-impact intervention.
2025 PO · Top 5 Mat Groups
MAIN_RTAL
$895K11.4%
DRIL_CTRL
$760K9.7%
ELEC
$731K9.3%
TEL_SRV
$442K5.6%
DRIL_TUB
$416K5.3%
Total 2025 PO$7.7M
2025 GR · Top 5 Mat Groups
MAIN_RTAL
$740K11.8%
DRIL_HDLG
$610K9.8%
TEL_SRV
$530K8.5%
ELEC
$380K6.1%
WELDI_SRV
$320K5.0%
Total 2025 GR$6.3M
2025 IO · Top 5 Mat Groups (proxy — 42% line coverage)
ROT_MACH
$301K20.7%
DRIL_PMP
$262K18.0%
DRIL_TDS
$205K14.1%
DRIL_HDLG
$176K12.1%
ELEC
$81K5.6%
Total 2025 IO$1.5M
DRAVUSLand Rig
FY 2025 · SAP direct
Utilisation
100%
365 / 365 days
NPT
3.3%
Near peer benchmark
Revenue
$14.1M
$40K/day · 353.1 bill. days
Rig Direct Margin
23.5%
2024: 33.8% · Δ −10.3pp
Staff Cost %
40.9%
$5.8M · ~66 FTE
Daily PO
$21K
PO/GR 0.46× · ME2N 2025
P&L Snapshot · USD '000s
Revenue
$14,1252024: $12,395 · +13.9%
Spare parts cost
$3,263 (23.1%)2024: $2,454 (19.8%) · +33.0% · +3.3pp
Workforce cost
$5,779 (40.9%)2024: $5,627 (45.4%) · +2.7% · −4.5pp
Rig Direct Margin (norm.)
$3,325 (23.5%)2024: $4,188 (33.8%) · −20.6% · −10.3pp
2025 Real Spent · GR
$4,200 (29.7%)2024: $2,946 (23.8%) · +42.6% · +5.9pp
2025 New POs
$7.6M2024: $8.0M · −5% YoY
PO ÷ GR coherence
1.81×OVER-ORDERING 81% above consumption — building inventory
Inventory (end-2025)
$3.7M
Dead stock %
73%
FY25 CAPEX / Rev
22.3%
5Y CAPEX / Rev (2021–25)
12.5%
NPT Equipment Drivers · 2025 · Top 5
Miscel
32.9%
TDS
26.7%
Drawworks
10.1%
Rig Floor
8.5%
BOP
7.5%
2025 NPT (Total)
285 hrs · 11.9 days · 3.3% NPT
TDS (27%) + Drawworks (10%) are operational. Lowest absolute NPT among land rigs.
2025 PO · Top 5 Mat Groups
STO_RTAL
$898K11.8%
ELEC
$830K10.9%
MAIN_RTAL
$551K7.2%
PIPING
$524K6.9%
MECHA
$479K6.3%
Total 2025 PO$7.6M
2025 GR · Top 5 Mat Groups
STO_RTAL
$640K9.8%
NO MATERIAL
$580K8.9%
MAIN_RTAL
$510K7.9%
MECHA
$440K6.8%
DRIL_TDS
$360K5.6%
Total 2025 GR$6.5M
2025 IO · Top 5 Mat Groups (proxy — 42% line coverage)
ROT_MACH
$123K11.8%
DRIL_PMP
$119K11.5%
DRIL_LOGG
$83K8.1%
HDLG_LFTG
$79K7.7%
NO MATERIAL
$74K7.2%
Total 2025 IO$1.0M
Phase 2 of 3

External Peer Benchmarking

Now compared against 9 listed peer contractors. Segment-matched per-rig benchmarks: dayrate · NPT · Rig Direct Margin · FTE · 5Y CAPEX intensity. Where Dixstone stands out on the cost-base and capital-deployment axes — the Outlier Map closes Phase 2.

Peer Fleet Profile · FY 2025

The peer set —
9 listed contractors, ~1,200 rigs.

Dixstone's 7-rig fleet spans premium jackup, standard jackup, platform and land — so the peer set is deliberately broad: pure-play JU operators (Borr, Shelf, Velesto), pure-play land drillers (Helmerich & Payne, Nabors, Precision), and blended-fleet contractors (ADES, ADNOC, Valaris). Comparison is segment-matched, not entity-level.

1,186
Total active rigs
Peer set + Dixstone · FY 2025 year-end · Valaris JU + ARO only (floaters excluded for comparability)
197
Jackup rigs
ADES 50 · ADNOC 48 · Valaris JU+ARO 33 · Shelf 33 · Borr 24 · Velesto 6 · Dixstone 3
0
Floaters in peer scope
Peer set is jackup-comparable; Valaris floaters excluded per G-7 (kept Valaris jackups + ARO only)
920
Land rigs
H&P 360 · Nabors 242 · Precision 184 · ADNOC 92 · ADES 40 · Dixstone 2
Contractor Fleet type Total Active Jackups Floaters Land Platform Region
DIXSTONESubject Mixed 7 3 0 2 2 West Africa
Helmerich & PayneLand + PlatformLand-heavy367003607US + Intl
Nabors IndustriesLand + PlatformLand-heavy2690024227Global (incl. SANAD)
Precision DrillingLandLand-pure184001840Canada + US + Intl
ADNOC DrillingBlendedMixed140480920UAE
ADES HoldingBlendedJU + onshore123500400MENA + intl
ValarisJU + ARO only · floaters excludedJackups segment3333 (24 owned + 9 ARO JV)000Global
Shelf DrillingStandard JUJU-pure3333000MENA + SE Asia
Borr DrillingPremium JUJU-pure2424000Global
Velesto EnergyStandard JUJU-pure66000SE Asia
Source · FY2025 10-K / 20-F / 40-F / annual reports · per-peer normalized fleet rows in drilling_contractors_nonfinancial_metrics.xlsx · Definitions · "Total Active" = year-end fleet under contract or actively marketed; H&P 367 = total available (235 contracted); Nabors 269 = active marketed; Valaris 46 owned + 9 ARO JV (50%, Saudi Aramco) — Valaris floaters excluded per G-7 (jackup-comparable peer set).
Market Context

A high-dayrate environment.
Utilisation is tightening.

Premium JU · peer median $130K/day +53% vs FY21 trough
Jack-up utilisation 78% Off 86% high of FY24
Saudi demand 60%+ Of global JU backlog
JU newbuilds in flight 0 Structural tightening
Market signal

Reliability is rising as a differentiator.

With newbuild supply absent and dayrates at multi-year highs, operator uptime carries an increasing share of the competitive variance — alongside rate.

Dixstone position

Fleet utilisation 97.5% — at or above every listed peer.

Cycle is being captured in full. AXIMA reliability sits in the segment top quartile. Standard JU and land segments at 100%.

Dixstone vs Peers · Segment View · FY 2025

Each rig vs
its direct peer set.

Premium Jack-Up

AXIMA vs Borr · ADNOC · ADES · Valaris-JU · Velesto

Reliability leads the segment. RDM only −7.2pp from peer median — bridgeable via spare-parts discipline + cert/PM uplift.
Dayrate
AXIMA$130K
Peer median$130K
Borr · top$150K
NPT
AXIMA2.7%
Peer median3.0%
ADES · best1.5%
Rig Direct Margin
AXIMA39.5%
Peer median46.7%
Gap vs median−7.2 pp
FTE / rig
AXIMA106
Premium peer100
Crew delta+6
CAPEX / Rev
AXIMA · 20256.1%
5Y avg (2021–25)4.6%
Δ vs 5Y+1.5 pp
Standard Jack-Up

BANBA & NUADA vs Shelf · Valaris · ADES

RDM only −6.6pp (BANBA) and −1.8pp (NUADA) from peer median — closing the NPT gap alone covers most of the delta. NUADA effectively at peer median already.
Dayrate
BANBA · NUADA$100K
Shelf · FY25$83K
Valaris JU · FY25$138K
NPT
BANBA / NUADA8.7% / 5.8%
Peer median3.0%
Shelf · best0.6%
Rig Direct Margin
BANBA / NUADA36.3% / 41.1%
Peer median42.9%
Gap vs median−6.6 / −1.8 pp
FTE / rig
BANBA / NUADA104 / 96
Standard peer95
Crew delta+9 / +1
CAPEX / Rev
BANBA / NUADA · 20253.6% / 2.6%
5Y avg (2021–25)3.4% / 6.0%
Δ vs 5Y+0.2 / −3.4 pp
Land Rigs

MIDIR & DRAVUS vs Helmerich & Payne · Nabors · Precision

CAPEX intensity matches peers. Unit economics gap (payroll, expat) is the issue — not under-investment.
Dayrate
MIDIR · DRAVUS$40K
HP / Nabors$25–35K
MENA premiumapplies
NPT
MIDIR / DRAVUS6.9% / 3.3%
Peer median~3.5%
HP · best~2.0%
Rig Direct Margin
MIDIR / DRAVUS−10.7% / 23.5%
Peer median32.8%
Nabors · top39.9%
FTE / rig
MIDIR / DRAVUS72 / 66
Land peer norm~60
US-land · best~50
CAPEX / Rev
MIDIR / DRAVUS · 202511.0% / 22.3%
5Y avg (2021–25)8.2% / 12.5%
Δ vs 5Y+2.8 / +9.8 pp
Platform Rig

LUG vs Helmerich & Payne · Nabors · Precision

NPT above peer benchmark; CAPEX deeply lags peers — combined cost of reliability erosion.
Dayrate
LUG$70K
HP / Nabors$25–35K
Platform premiumapplies
NPT
LUG6.7%
HP · best~2.0%
Nabors~3.0%
Rig Direct Margin
LUG37.1%
Peer median32.8%
Nabors · top39.9%
FTE / rig
LUG~55
Land norm50–60
Deltamodest
CAPEX / Rev
LUG · 20251.7%
5Y avg (2021–25)3.0%
Δ vs 5Y−1.3 pp
Rig Direct Margin normalized · methodology: Revenue (dayrate only — excludes reimbursable, bareboat, management contracts) − Cost of Revenue normalized (direct rig opex; excludes D&A, corporate SG&A, R&D, financial items, taxes; includes OPEX-reclassed-from-CAPEX). Industry precedent: H&P's "Direct Margin" disclosure (10-K MD&A). All peer values derived from FY2025 10-K / 20-F / 40-F / annual reports per normalization_rules.md.

CAPEX / Rev · methodology: Peer comparison intentionally omitted for CAPEX — a material share of Dixstone's capital outlays has been funded by sole-customer Perenco, making external peer benchmarks not directly comparable on a like-for-like basis. The 5-year average (sum CAPEX 2021–25 ÷ sum Theoretical Revenue 2021–25) is shown as the internal-only reference, smoothing single-year SPS-cycle lumpiness.
Where Dixstone Stands

A summary view across the fleet.

Four observations from the FY25 segment-level benchmarking — one per business line, plus one on the balance sheet.

01 · AXIMA

Best-in-segment reliability.

2.7% NPT — top quartile against every premium-jackup peer. Operational asset, not yet priced in.

NPT 2.7% · GM 39.5% · $130K/day
02 · BANBA & NUADA

Above-peer dayrate; below-peer NPT.

$100K dayrate leads the standard-JU peer set. NPT (8.7% / 5.8%) lags Shelf's 0.6% — the operational gap.

Dayrate $100K · NPT 5.8–8.7%
03 · MIDIR

Loss-making at FY25 economics.

−10.7% gross margin vs land peers at 29–40%. Cost structure (51.9% payroll, 103.9% O&M) is the issue.

GM −10.7% · Payroll 51.9% · O&M 103.9%
04 · INVENTORY

$25.2M dead-stock.

56% of total inventory. Working-capital trap on a 12-month timeline — discrete and isolatable.

Inventory $45.2M · 324 vendors
Internal vs Peers · Outlier Map · FY 2025

Where Dixstone is a peer-set outlier —
four positions worth flagging.

Six per-rig metrics normalised to comparable per-rig basis across the 9-peer set. Inventory, capital intensity and crew-per-rig sit at the extremes; revenue per rig sits comfortably above peer median; CAPEX is structurally below.

$6.46M
Inventory / rig · HIGHEST
vs peer median $1.99M — Dixstone holds ~3× peer benchmark
2.5×
Inventory turnover · LOWEST
COGS ÷ Inventory · vs peer range 3–25× · indicates ~145 days of operating cost held in stores
$22.6M
Revenue / rig · above median
vs peer median ~$15M — premium dayrate captured
MetricDixstoneADESADNOCH&PNaborsPrecisionBorrShelfVelestoPosition
Inventory · $/rigFY25 BS / fleet $6.46M$2.05M$1.99M$1.38M$0.35M$0.19Mn/an/a$3.95M 🔴 Highest
Inventory turnoverCOGS ÷ Inv 2.5×2.8×9.4×7.9×20.4×25.3×n/an/a4.6× 🔴 Lowest
Headcount / rigEmployees ÷ fleet ~8565n/a67522785117108 🟡 Top of pack
Land FTE / rigMIDIR · DRAVUS 72 / 66~50~50~27 🔴 Highest
Revenue / rigFY25 Theoretical $22.6M$14.5M$35.0M$15.9M$11.9M$7.2M$37.8M$14.8M$35.5M 🟢 Above median
5Y CAPEX / Rev2021–2025 3–13%26%26%12%17%11%22%20%19% 🔴 Lowest
Concentration of risk

Three of the four outliers point to cash locked up in operations.

Inventory $/rig (3× peer), inventory turnover (3× slower than peer median on COGS basis · ~145 days of operating cost in stores vs 14–80 days for peers), and land FTE/rig (1.5× the peer norm) all describe the same underlying pattern — capital and headcount tied up beyond what operating need justifies. Combined cash-release opportunity sits well above the $10–15M dead-stock release already quantified.

What's NOT a problem

Revenue capture per rig is healthy.

Dixstone earns $22.6M per rig vs peer median ~$15M — premium dayrates are being achieved. The issue is on the cost-base side (inventory, headcount, OPEX intensity) and the capital-deployment side (under-investment in CAPEX). The revenue side is not the gap.

Source · Per-peer normalised BS (Inventory) and IS (Revenue, Cost of Revenue normalized) from FY2025 10-K / 20-F / 40-F · Fleet counts from non-financial Excel · Dixstone from rev-13 P&L and MB52 end-2025 · Inventory turnover = Cost of Revenue normalized ÷ end-period Inventory (textbook formulation; uses COGS not Revenue to neutralise margin differences across peers) · Peer median · excludes Borr / Shelf / Valaris (expense-as-incurred inventory policy → no BS line) · Caveat · inventory turnover is a generic operating metric, not a standard drilling-industry KPI (IADC publishes none) — used here as a directional indicator of capital tied up in stores · headcount comparison uses total employees ÷ active rigs; some peers may include corporate/shore staff inflating the per-rig ratio.
Why the Outlier Position Matters · CAPEX → Cert → NPT + OPEX

Low CAPEX could be contributing to elevated NPT
inflated inventory driving up OPEX.

The four diagnostic threads in this deck — bottom-quartile CAPEX, Cat IV recertification surfaced as the LUG audit's only Critical finding, NPT running 2–3× peer median on four of six rigs, and spare-parts cost climbing +3 to +12pp YoY on the underperformers — fit a single causal chain. Worth scrutinising as a hypothesis before sizing recovery actions.

3–13%
Dixstone 5Y CAPEX / Rev
Bottom of peer set · vs 11–26% for listed contractors (Outlier Map)
5.8–8.7%
NPT% · 4 of 6 rigs
BANBA · NUADA · LUG · MIDIR · DRAVUS · vs peer median 3.0% · ADES best 1.5%
+$5M
Spare-parts cost YoY · 2024→2025
AXIMA +6.1pp · MIDIR +11.7pp · DRAVUS +3.4pp of revenue · RDM Evolution slide 18
Step 1 · Under-CAPEX

Lowest sustaining CAPEX in the peer set.

5Y fleet CAPEX/Revenue band 3–13% sits below every listed peer in the comparison set (peers 11–26%). Land rigs MIDIR (8.2%) and DRAVUS (12.5%) are the exception — and that's a separate over-spend question (slide 23). Across the Premium and Standard JU rigs, sustaining-CAPEX runs below the level peers maintain to keep equipment in cycle. Deferred recertifications and component replacements are a logical consequence.

Step 2 · Out-of-Cert Equipment

LUG audit raised Cat IV as the only Critical item.

The LUG operational audit surfaced Cat IV recertification as the single Critical finding — paired with home-made Excel PM trackers and discarded task sheets. The fleet-wide asset register / certification ownership gap is not isolated to LUG; the deck flags it as a role-definition issue across the Drilling Assets Manager scope. Equipment running past its certification window is the natural consequence of sustained under-investment.

Step 3 · NPT + OPEX Inflation

Failures shift onto run-time and the spare-parts bill.

Out-of-cert equipment fails more often → NPT climbs (4 of 6 rigs at 5.8–8.7%, vs peer median 3.0%). Unplanned failures get patched with unscheduled spare-parts buys → spare-parts cost jumped +3–12pp of revenue YoY across the three underperforming rigs. Engineering cost doubled fleet-wide. Same dollars, wrong line: CAPEX saved becomes OPEX paid, plus the revenue forgone to NPT.

Supporting evidence — already in deck

Four threads converge on the same hypothesis.

  • Slide 36 (Outlier Map) — Dixstone 5Y CAPEX/Rev lowest in peer set (3–13% vs 11–26%)
  • Slide 39 (Pillars · Pillar 2) — Cat IV recertification = single Critical audit finding; PM record-keeping informal
  • One-pagers (slides 25–30) — NPT 5.8–8.7% on BANBA/NUADA/LUG/MIDIR/DRAVUS vs peer median 3.0%
  • Slide 18 (RDM Evolution) — Spare-parts cost +3 to +12pp YoY on AXIMA, MIDIR, DRAVUS; Engineering cost doubled fleet-wide
Caveats — what would falsify this

The hypothesis is testable, not proven.

  • Per-equipment cert status by rig is not yet in the deck — only the LUG audit surfaces it. A fleet-wide cert register pull would confirm or refute the scale.
  • If the 2025 spare-parts spike is genuine catch-up CAPEX-reclassed-to-OPEX (planned), not unplanned, the OPEX line will normalise in 2026 — that's also testable from the 2026 budget vs PM schedule.
  • NPT codes need to be decomposed: a substantial share could be third-party / mud / well-related rather than rig-equipment-related. The per-rig NPT-driver bars on the one-pagers suggest equipment is the dominant category, but a code-level audit is needed before committing to CAPEX as the lever.
Source · Synthesis of slides 18 (RDM Evolution) · 22 (5Y Cumulative P&L + CAPEX) · 23 (Land-Rig Over-CAPEX) · 25–30 (Rig One-Pagers · NPT panels) · 36 (Outlier Map) · 39 (Pillars · Cat IV finding) · Causal claim · presented as the most plausible structural explanation for the pattern, not an audited conclusion — confirmation requires a fleet-wide equipment certification status pull and an NPT-code decomposition.
Phase 3 of 3

Recommendations &
Roadmap

Three pillars surface from the diagnostics. Each pillar has measurable evidence and concrete actions — sequenced as quick wins (weeks) and structural fixes (months). Five impactful actions and a five-step execution plan close the deck.

Areas of Improvement · Three Pillars

Three workstreams —
each with evidence and concrete actions.

Three pillars surfaced from the LUG audit and the inventory diagnostics. Each pillar has measurable evidence already documented in this deck and concrete actions to address it.

01 · MAJOR

Supply Chain

Procure-to-pay, issue-out and inventory hygiene. The diagnostics show $33M of fleet inventory above bracket and $25.2M of dead stock at 3-year threshold — both rooted in process gaps.

MR-to-POdigitisation in SAPIssue-outrig disciplineInventoryrationalisation
02 · CRITICAL

Maintenance & Certification

Asset-integrity discipline at the rig. The audit raised Cat IV recertification as the single Critical item — paired with home-made Excel PM trackers and discarded task sheets.

Cat IVrecert campaignCMMS(MM Fusion / SAP)PM recordsretention & traceability
03 · MAJOR

Systems & Culture

Bridging shore engagement and rig-level practice. Local home-made tools persist alongside SAP because adoption, training and governance are uneven.

SAP masterzone allocationBMS rolloutdefined RACITrainingrefresher visits
Source · LUG audit (Q4 2025) + Inventory MB52 end-2025 diagnostics + Workforce / Org review · Severity labelled MAJOR / CRITICAL per audit's risk framework · Next slides drill into each pillar's specific process gaps and remediation actions.
Areas of Improvement · Supply Chain — Detail

Six process gaps drive over-stocking —
seen in the LUG audit, reproducible fleet-wide.

MR-to-PO Process · MAJOR

Manual Excel + email cycle.

Problem · Time-consuming, loosely controlled, produces delays, inaccuracies, duplications and omissions.

Action · Implement MR cycle approval in SAP — initial request from Mech/Elec/STP only, then Matman creates and routes the SAP MR. Instant qty-on-hand, on-order, min/max visibility plus full traceability.

Rig Issue-out Discipline · CRITICAL

Six conflicting versions of how IOs happen.

Problem · Warehouses open without control, no log books, no daily SAP entries. Whole month of Feb 2026 captured only 26 line items.

Action · Lock warehouses → log books at every container → daily SAP issue-outs by rig Matman → central Matman audits daily → senior accountability (STP, NTP, Sr Mech, Sr Elec, HSE).

Rig Inventory Accuracy · MAJOR

MB52 inaccurate vs SAP.

Problem · Annual wall-to-wall + bulk SAP upload, far too infrequent. Personal Excel inventory not shared with SCM. Items without SAP No. simply aren't logged.

Action · One-off wall-to-wall reset → enforce daily SAP issue-out discipline → weekly cycle counts → ban local Excels, SAP as single source of truth. SAP material-master created at first arrival, with zone allocation.

Warehouse Rationalisation · MAJOR

Central warehouse >$5M for one rig.

Problem · Orders of magnitude above peer benchmark. Fleet inventory $33M above best-practice ceiling.

Action · Mandatory consumption check before each PO at 6M / 12M / 3Y thresholds. Apply per-rig min/max caps. Cross-plant SAP visibility for inter-country and inter-rig transfers before any external purchase.

SAP Country-Level Coding · MAJOR

Items coded at HQ-only level — no country-base segregation.

Problem · Buyers and Matman cannot see country-base specific stock, transfers between bases, or country-level usage patterns.

Action · Roll out SAP material codes at country level (CMR, CGO, GAB, RDC, etc.). Ties consumption, inventory and PO to the country-base where the rig actually operates — unlocks transfer logic before each new PO.

Past Consumption at PO Level · CRITICAL

PO buyers don't see prior consumption.

Problem · PO buyers do not see prior consumption history of the same material at PO creation time. POs created blind to whether the rig actually issues the item out — driver of over-stocking.

Action · Add 6M / 12M / 36M past-consumption fields directly into the SAP PO screen. Buyer & approver see consumption trend at point of purchase. Mandatory check above $25k thresholds.

Material-Group Taxonomy · MAJOR

200+ material groups · overlapping & ambiguous codes confuse buyers and analytics.

Problem · The current SAP material-group taxonomy carries 200+ codes with overlapping scope (e.g. MECHA vs ROT_MACH vs DRIL_HDLG share rotating-component spend · DRIL_CTRL vs BOP-specific codes overlap · service codes ELE_SRV / MECH_SRV / STRUC_SRV duplicate intent). Buyers split orders inconsistently, analytics roll up imprecisely, and dead-stock identification by material category becomes unreliable. Confusion compounds at every reporting layer.

Action · One-off taxonomy review — collapse the 200+ codes into ~30–40 unambiguous categories aligned to industry standard (e.g. IADC's spare-parts classification or NOV's equipment taxonomy). Each material assigned to exactly one group with clear definition + examples. Migration mapping table → bulk re-classification via SAP MM03 → mandatory training for buyers and Matman. Unlocks reliable PO analytics, dead-stock by category, and cross-rig benchmarking on like-for-like spend.

Source · LUG operational audit Q4 2025 · Inventory MB52 end-2025 · ME2N material-group analysis (slide 7 · 200+ codes observed) · Severity per audit risk framework: MAJOR / CRITICAL.
Areas of Improvement · Maintenance — Detail

Lift maintenance from rig-local Excel —
to fleet-grade CMMS with OEM-aligned PMs.

01 · MAJOR

CMMS Rollout (MM Fusion)

Problem · Locally-developed Excel PM tracker, only 88 equipment lines on the mechanic sheet, no equipment change-out history. Inadequate for an offshore rig with millions in equipment.

Action · Deploy MM Fusion (or SAP-based CMMS) across all rigs. Migrate PM master from Excel into CMMS — measurements, clearance recordables, task evidence. Mandatory across fleet.

02 · CRITICAL

OEM-Based PM Instructions

Problem · PM task content currently a free-form text field on Excel — operator-defined intervals and steps, drift from manufacturer recommendation.

Action · Replace free-form PM steps with OEM-published instructions per equipment model. Lock task templates in CMMS — only Maintenance Manager can edit. Quarterly review against OEM bulletins.

03 · CRITICAL

PM Records & Asset-Number Discipline

Problem · Printed PM sheets discarded after Excel entry. Zero historical measurements. PMs occasionally booked under wrong asset number — kills traceability and equipment-history value.

Action · Mandatory record retention — every completed PM filed (scanned + CMMS attachment). PMs MUST be booked under the correct asset number — Maintenance Manager validates daily. Builds the equipment history needed for predictive maintenance.

Source · LUG operational audit Q4 2025 · maintenance section · Equipment data sampling on-rig.
Areas of Improvement · Assets — Detail

Get the asset register clean and live —
PMs, POs & certs depend on it.

01 · CRITICAL

Rig Asset Register — Full Log & Update

Problem · Asset register incomplete and stale. New equipment added to rigs without proper SAP / CMMS asset creation. Removed equipment not retired in the system.

Action · Run a one-off asset re-baselining campaign per rig (visual + serial-number audit). Then enforce: every equipment movement on/off rig generates a CMMS asset transaction. Asset Manager owns weekly reconciliation.

02 · CRITICAL

Asset Transfers — Both Systems in Sync

Problem · When equipment moves rig-to-rig or rig-to-base, transfer is recorded in finance but not in CMMS — PM history orphaned, certifications lost, asset effectively becomes new.

Action · Build a single asset-transfer workflow that updates BOTH the asset master AND the PM/CMMS system in one transaction. PM history follows the equipment, not the rig. Mandatory before ANY equipment can leave a rig.

03 · CRITICAL

Rig Equipment Certification Tracker

Problem · Most major equipment missing Cat IV inspection and recertifications — flagged by the audit as a proven source of major NPT and incidents. No fleet-level visibility on what's expired.

Action · Implement a fleet-level certification tracker (per asset, per cert type, expiry, evidence). Cat IV recertification campaign starting with critical-rotating equipment. Operational release tied to certification status.

Source · LUG operational audit Q4 2025 · Asset register sample · certification status review.
Recommendation · CAPEX Strategy — Lift Sustaining Reinvestment to Peer Norm

Lift JU sustaining CAPEX to ~7%
bring MIDIR / DRAVUS to the 3–5% land norm.

Dixstone fleet 5Y CAPEX/Rev sits at 5.4% average · 3–13% range — bottom of peer set (peers 11–26%). But the within-fleet split is inverted: Premium/Standard JU (where 7–9% is the industry standard) sit at 3–6%, while land rigs MIDIR/DRAVUS run at 8–12% (vs 3–8% land norm). Both directions need to converge.

7–9%
Target sustaining CAPEX · Premium JU
AXIMA · industry standard for keeping JU at top dayrate · current 4.6% 5Y
5–7%
Target sustaining CAPEX · Standard JU
BANBA · NUADA · current 3.4% and 6.0% 5Y respectively
3–5%
Target sustaining CAPEX · Land
MIDIR · DRAVUS · current 8.2% and 12.5% 5Y — running ABOVE land-rig norm
Action 1 · Premium / Standard JU — Lift

Add ~$3M / year of certified sustaining CAPEX on AXIMA, BANBA, NUADA.

Prioritise Cat IV recertification of critical rotating equipment (BOP, TDS, drawworks, top-drives, power generation). Sequence: campaign-style 12-week recert blocks per rig, ideally during planned downtime. Sized: $3M lift across 3 rigs × ~$1M each — restores them from 3–6% to the peer-band 6–8%.

Expected return · NPT drops 2–3pp on BANBA (8.7% → 5–6%) and NUADA (5.8% → 3–4%) over 12–18 months = $3–4M/yr revenue recovery at $100K/day × 30–40 operating days.

Action 2 · MIDIR / DRAVUS — Diagnose then Compress

Run a 6-week CAPEX-line review on the 8–12% land-rig spend.

Land rigs running at jackup-level capital intensity is anomalous (see slide 23). Two hypotheses to test: (a) deferred maintenance catch-up — legitimate one-year spike, returns to 3–5% in FY26; or (b) structural over-spec — reclassed OPEX, replacing parts that should have been recertified. Pull line-item CAPEX detail for both rigs 2023–2025.

Expected return · If (b), compress to peer norm releases $1.5–2M/yr on these two rigs (8–10pp × $13M average revenue).

+$3M / yr
Premium/Standard JU recert lift
+$1.5–2M / yr
MIDIR/DRAVUS CAPEX compression
+$3–4M / yr
NPT-driven revenue recovery
Source · Slide 22 (5Y Cumulative CAPEX) · Slide 23 (Land-Rig Over-CAPEX) · Slide 36 (Outlier Map) · Slide 37 (Causal Chain) · Peer norms · Premium JU 7–9% from Borr, ADNOC, ADES 10-K MD&A · Standard JU 5–7% from Shelf, Velesto · Land 3–8% from mature H&P, Precision (ex-growth-CAPEX) · Returns sized · based on observed NPT-to-CAPEX elasticity in peer disclosures.
Recommendation · Workforce Optimisation — Close the Land-Rig FTE Gap

Right-size land manning from 72/66 to ~60 FTE
releases ~$2M / year.

We benchmarked peers and best practice and set the operating norm at ~60 FTE for an international land rig. MIDIR at 72 and DRAVUS at 66 sit above it. That gap maps directly to MIDIR's 68.5% workforce intensity (2024) — the single biggest reason it tipped loss-making. The same gap exists on DRAVUS at lower magnitude.

Rig / PeerFTE / rigWorkforce cost / rigWF % of revenueRecommendation
MIDIRDixstone Land 72$7.1M (2025)51.9% Cut to ~60 FTE over 12 mo → −$1.2M/yr
DRAVUSDixstone Land 66$5.8M (2025)40.9% Cut to ~60 FTE over 12 mo → −$0.6M/yr
H&P (US Land)Peer benchmark ~50~$2.5M est.~16%
Nabors (Global Land)Peer benchmark ~52~$2.5M est.~21%
Precision (Canada/US)Peer benchmark ~27~$1.5M est.~20%Lowest-FTE land operator in peer set
Where the FTE excess sits

Likely concentration: expat ratio + shore-overhead allocation.

Land rigs in peer set typically run with 5–10% expat ratio; Dixstone's land staffing pattern (Cameroon, Congo, Gabon) likely sits well above that. Each expat carries 2–3× the loaded cost of a national operator. Recommendation: 4-week expat-ratio review per rig — identify roles convertible to national hires within 12 months. Secondary: review shore-overhead allocation methodology (Drillsight engineering / SC / HSE allocated per-rig may be over-loaded on land).

Crew-rotation efficiency

Two-crew rotation peer-standard for land; check if Dixstone runs three.

US/Canada land peers run 2-crew rotation (28/28 or 14/14) — peer FTE figures reflect this. If Dixstone runs 3-crew rotation on land (legacy offshore-style), each crew position requires 1.5× the headcount of 2-crew. Worth confirming: a single rotation-model change would close 30–40% of the FTE gap without role reductions.

Source · Slide 36 (Outlier Map · land FTE row) · 2025 P&L Workforce line per rig · Peer FTE figures from H&P / Nabors / Precision 10-K MD&A 'rig-based employees' disclosure · Caveat · peer FTE includes only rig-based crew (shore staff excluded); like-for-like comparison requires confirming Dixstone's 72/66 figures use the same scope.
Recommendation · Inventory Discipline · $15–23M Dead-Stock Reset

Clear $15–23M of dead inventory over 12 months —
three peer-benchmarked levers to stop the build-up.

Dixstone fleet inventory ends 2025 at $45.2M total · $6.46M / rig — 3× the peer median ($1.99M / rig) and the slowest inventory cycling in the peer set (145 days of operating cost in stores vs peer range 14–80 days · slide 36). Three distinct release levers, sequenced by feasibility.

Lever 1 · Dead-stock clearance · 0–12 months

Release $10–15M from 3-Y no-movement SKUs.

Slide 12 quantified $25.2M dead stock at 3-year threshold — 56% of fleet inventory. Bond-yard auction design + SKU-level scrap policy. Immediate first step: off-site demobilisation to town staging facility to halt carrying cost. Industry experience: 50–65% recovery on dead-stock auction.

Feasibility · High · within current systems · Cash · $10–15M

Lever 2 · Cross-rig pooling · 3–9 months

Release $3–5M from duplicate active SKUs.

Slide 11 shows fleet inventory $33M above best-practice bracket. Same critical-spare often held redundantly on 3–6 rigs because country-base SAP segregation prevents visibility. Pool inventory by SAP material code at country level (CMR/CGO/GAB/RDC); enforce transfer-before-PO logic on items >$25K. Brings duplicates down by ~30–40%.

Feasibility · Medium · needs SAP country-level codes (slide 40 action) · Cash · $3–5M

Lever 3 · Consumption-driven PO discipline · 6–18 months

Avoid $2–3M of new over-stocking annually.

Past-consumption (6M/12M/36M) embedded in SAP PO screen at point of purchase. Mandatory consumption check above $25K threshold. Stops the re-stocking pattern that recreates the dead-stock problem after clearance. Plus: country-level min/max caps with hard system enforcement.

Feasibility · Medium · needs SAP screen development · Cash · $2–3M/yr avoided

Cumulative dead-stock cleared · 12 months

$15–23M one-time release · $2–3M/yr ongoing avoidance

Sequenced: dead-stock clearance ($10–15M) → cross-rig pooling ($3–5M) → consumption-driven PO discipline ($2–3M/yr). Plus elimination of recurring write-down risk on dead inventory.

Targeted end-state · 12 months

Inventory / rig: $6.46M → ~$2.5M (still above peer median but credible glide path)

Phase 2 targets (24–36 mo) to lift inventory turnover from 2.5× to ~6× — requires the consumption-discipline lever fully operational and country-base SAP coding live across all rigs.

Source · Slide 11 (Inventory vs Brackets · $33M above bracket) · Slide 12 (Dead-stock · $25.2M at 3-Y threshold) · Slide 36 (Outlier Map · inventory turnover 2.5×) · Slide 40 (SC Detail · process actions) · Industry experience · dead-stock auction recovery 50–65% per Smith International / NOV equipment-disposal benchmarks.
Recommendation · Per-Segment Recovery Plans

Four segments, four recovery profiles —
each with a peer-anchored RDM target.

Fleet 33.7% RDM masks rig-level divergence. Each segment has a distinct gap to peer best and a distinct cost-driver profile. Recovery plans must be segment-matched — not fleet-uniform.

Segment · Rig(s)2025 RDMPeer bestGapPrimary leverTarget FY26Δ vs 2025
Premium JU · AXIMAvs Borr / ADNOC / ADES 39.5%60.7%−21pp Reverse spare-parts +6pp YoY · cert/PM discipline 42–45%+3–6pp · $1–2M/yr
Standard JU · BANBAvs Shelf / Velesto / Valaris 36.3%49.0%−13pp NPT down from 8.7% → 4% · Power Gen + BOP campaign 42–45%+6–9pp · $2M/yr
Standard JU · NUADAvs Shelf / Velesto / Valaris 41.1%49.0%−8pp NPT down from 5.8% → 4% · Power Gen + BOP campaign 44–46%+3–5pp · $1M/yr
Platform · LUGvs H&P / Nabors platform 37.1%~40%−3pp TDS overhaul · Pump (25% NPT) · maintain through cycle 38–42%+1–5pp · $0.5M/yr
Land · MIDIRvs H&P / Nabors / Precision −10.7%39.9%−51pp Crew restructure · contract reprice · reassignment 10–15%+20–26pp · $3–4M/yr
Land · DRAVUSvs H&P / Nabors / Precision 23.5%39.9%−16pp Reverse spare-parts +3pp + Engineering +2.7pp YoY · CAPEX compress 30–33%+7–10pp · $1–1.5M/yr
Fleet33.7%~46% blended~−12pp~40%+6pp · $8–10M/yr
Source · Slide 18 (RDM Evolution per rig) · Slide 25–30 (Rig One-Pagers) · Slide 34 (Segment View vs Peers) · Slide 36 (Outlier Map) · Peer-best · FY25 RDM% from segment-matched peer leader per drilling_contractors_financial_metrics.xlsx · FY26 targets · set at +1/3 of peer-best gap (recovery glide path · not full convergence year-1).
Recommendation · Size of the Prize — Quantified Total

Total prize: $25–35M / yr margin uplift
+ $15–23M one-time dead-stock clearance.

Sum of all recommendation levers, sized against peer benchmarks. Roughly 80% of the uplift sits on three rigs (MIDIR, BANBA, DRAVUS) where the gap to peer best is widest. Margin uplift compounds — Adj RDM moves from 33.7% (FY25) toward ~40% (FY26 target glide path).

LeverSource slideAnnual upliftOne-time cashHorizonFeasibility
NPT reduction · BANBA + NUADAPower Gen + BOP campaign Slide 44 (5 Actions) · Slide 43 (CAPEX)$3M/yr9–12 moHigh
NPT reduction · LUG + MIDIRTDS overhaul Slide 44$1–2M/yr9–12 moHigh
MIDIR loss-making turnaroundCrew / reprice / reassign Slide 46$3–4M/yr6–9 moStrategic
DRAVUS margin recoveryCost-side intervention Slide 46$1–1.5M/yr12 moMedium
AXIMA margin protectionSpare-parts + cert discipline Slide 46$1–2M/yr9–12 moHigh
Land workforce optimisationFTE 72→50 + 66→50 Slide 44 (Workforce)$3M/yr12 moMedium
CAPEX compression · MIDIR/DRAVUSLand norm 3–5% vs current 8–12% Slide 43 (CAPEX)$1.5–2M/yr12 moMedium
Inventory carrying cost savingReduced WC × WACC Slide 45 (WC)$1–2M/yr12 moHigh
TOTAL — Annual margin uplift $14–18M/yrFY26 H2
Inventory dead-stock releaseBond-yard + cross-rig pooling Slide 45 (WC)$15–23M12 moHigh
Avoided over-stockingConsumption-discipline POs Slide 45 (WC)$2–3M/yr avoidanceOngoingMedium
$14–18M/yr
Margin uplift · ops levers
NPT + segment recovery + CAPEX/workforce optimisation
$15–23M
One-time dead-stock cleared · 12 mo
Dead-stock + cross-rig pooling
33.7% → ~40%
Adj RDM FY25 → FY26 target
+6pp uplift · glide path to peer median 46%
Source · Cumulative of slides 43–46 individual recommendations · Sizing methodology · each lever sized via observable peer benchmark gap × addressable revenue/cost line · Caveat · ranges reflect peer-benchmark uncertainty and Dixstone-specific execution risk — feasibility column flags where strategic decisions vs operational execution are required · Not included · commercial / dayrate optimisation (separate scope) and any organic revenue growth from new contracts.
Areas of Improvement · Roadmap — Quick Wins vs Structural Fixes

Initiatives by horizon —
quick wins in weeks, structural fixes in months.

Quick wins need no system rollout and can launch within weeks. Structural fixes require platform deployment, training and policy.

QUICK WINS · 4–12 weeks

Process & discipline

  • ① Lock all rig warehouse containers; place issue-out log books at each entrance.
  • ② Mandate daily SAP issue-outs by rig Matman; central Matman audits daily.
  • ③ Apply the 6M / 12M / 3Y consumption check before approving any PO.
  • ④ Design rig-level dashboards — GR, I/O, new PO, OPEX, CAPEX, NPT, overdue PMs, overdue Cat IV inspections.
  • ⑤ Publish a rig-by-rig Cat IV certification status tracker and a 12-week recertification campaign plan.
  • ⑥ Mandatory PM record retention — every completed task filed (hard copy or scanned) with measurements.
STRUCTURAL FIXES · 3–12 months

Platform & organisation

  • ① Adapt org structure — focus on Supply Chain & Assets; appoint senior SC and senior Asset leads as dedicated heads.
  • ② MR-to-PO cycle in SAP — replace the manual Excel + email loop end-to-end. Stop Rig Managers manually copy-pasting POs into trackers.
  • ③ Performance Engineer to share rig-level dashboards & metrics daily across the fleet.
  • ④ Supply Chain manual / playbook — single fleet-wide standard (MR, PO, IO, transfers, master-data).
  • ⑤ SAP material-master at country level + past-consumption fields embedded in PO screen.
  • ⑥ CMMS rollout (MM Fusion or SAP) with OEM-based PM tasks and recordables.
  • ⑦ Global capital-equipment pool with a fleet-level certification tracker.
  • ⑧ Review Land rigs (MIDIR, DRAVUS) cost structure & business model — workforce, expat ratio, CAPEX intensity all out of land-rig norms.
Source · LUG audit + inventory diagnostics + workforce review · Quick-win threshold · can be executed with current systems and current org; no software rollout · Structural fixes · require platform / role / policy changes.
The Five Impactful Actions

Where the data points to actionable impact.

01 · Standard Jack-Up · NPT

Power generation & BOP are the shared NPT culprit on both jack-ups.

BANBA (8.7%) and NUADA (5.8%) flag identical top-two equipment groups in 2025, excluding miscellaneous. Power Generation accounts for 21% of BANBA's NPT hours and 40% of NUADA's; BOP systems account for 11% and 26% respectively. Both rigs pointing at the same failure modes opens the door to a shared root-cause programme — common PM protocols, aligned spares strategy, and joint crew competency uplift — closing both rigs toward the 3–4% peer benchmark simultaneously. Recovery: 4–6 operating days per rig at $100K/day.

~$2–3M/yrJU recovery9–12 mohorizonHighfeasibility
02 · Platform & Land · NPT

TDS is the dominant NPT driver across LUG and MIDIR.

LUG (6.7%) and MIDIR (6.9%) both show TDS as the primary NPT contributor in 2025: TDS accounts for 34% of LUG's NPT hours and 49% of MIDIR's. LUG's second contributor is the Pump (25%); MIDIR's second is the BOP (13%). A TDS-focused overhaul and preventive maintenance cycle — ideally coordinated across both assets — represents the single highest-impact intervention for this segment. Recovery: 3–5 operating days per rig annually.

~$1–2M/yrplatform & land recovery9–12 mohorizonHighfeasibility
03 · Land · Strategic

Address MIDIR's loss-making unit economics.

FY25 gross margin −10.7%; payroll 51.9%, O&M 103.9% of revenue. Three options on the table: crew restructure, contract reprice, or rig reassignment. Single-rig P&L swing of $3–4M.

$3–4M/yrP&L swing6–9 mohorizonStrategicdecision
04 · Inventory · Dead-Stock Reset

Clear the $25.2M dead-stock position.

56% of total inventory locked in non-moving SKUs. Dead-stock is not cost-free or harmless to carry: it degrades cycle-count accuracy, consumes warehouse space, and pulls the materials team toward non-relevant items — precisely the conditions that erode stockout protection on the SKUs that actually matter. Industry practice is systematic clearance: bond-yard auction, SKU-level scrap policy, and cross-rig pooling. At minimum, off-site demobilisation to a town staging facility halts carrying-cost accumulation immediately and restores focus on active inventory management. Expected dead-stock cleared: $10–15M over 12 months, plus elimination of recurring P&L write-down risk.

$10–15Mdead-stock cleared12 mohorizonMediumfeasibility
05 · Capital · Strategic Watch-Item

Reinvestment cadence sits at the cohort floor.

CAPEX 4.07% of revenue vs peer median ~11% (Borr 4.6%, Shelf 9.4%, Nabors 23%). Critically, current spending is weighted toward equipment replacement rather than API recertification of existing assets — the inverse of industry practice. Peers prioritise API recertification to maintain equipment longevity, suppress NPT, and reduce replacement costs over the asset lifecycle; Dixstone's pattern suggests the opposite sequence — replacing equipment that recertification would have extended. Sustained underinvestment in recertification compounds into accelerating NPT, shortened useful life, and concentrated SPS-cycle exposure. Worth surfacing into the FY26 capital planning cycle.

Strategicwatch-itemMulti-yearhorizonPolicydecision
Next Steps

From insight to execution.

  1. 01

    Standard JU NPT programme — BANBA & NUADA · Power Generation & BOP focus

    Shared root-cause review targeting Power Generation (BANBA 21%, NUADA 40%) and BOP (BANBA 11%, NUADA 26%) — the two common failure modes across both rigs in FY25. Joint PM schedule rebuild and spares alignment. Target: both rigs below 4% NPT by FY26 Q4.

  2. 02

    Platform & Land NPT programme — LUG & MIDIR · TDS focus

    TDS-led intervention: TDS accounts for 34% of LUG NPT hours and 49% of MIDIR NPT hours in FY25. Coordinated TDS overhaul and preventive maintenance cycle across both assets. LUG Pump (25%) and MIDIR BOP (13%) addressed in parallel. Target: LUG and MIDIR below 4% NPT by FY26 Q4.

  3. 03

    MIDIR options review

    Eight-week structured review of the three options (crew restructure / contract reprice / reassignment) with a financial model per scenario and a board-ready recommendation.

  4. 04

    Inventory rationalisation programme

    Twelve-month execution. Bond-yard auction design, SKU-level scrap policy, cross-rig pooling protocol, monthly KPI cadence. As an immediate first step: off-site demobilisation of dead-stock to town staging facility to halt carrying-cost accumulation.

  5. 05

    Quarterly peer-benchmarking refresh

    The benchmarking dataset refreshes against new peer disclosures each quarter. One executive readout per quarter — flagging deltas worth acting on.

52 · Closing

Where Dixstone stands —
and where the data points next.

Operational signal on standard jack-up and land. Working-capital signal on inventory. A reinvestment watch-item on the balance sheet. Quantified, segment-matched, and traceable to source.

Prepared bySigma Energy
Dataset90 cells · 5 FYs
EngagementQC25377