SEADRILL LTD, 10-K filed on 2/26/2026
Annual Report
v3.25.4
Cover page - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Feb. 20, 2026
Jun. 30, 2025
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2025    
Current Fiscal Year End Date --12-31    
Document Transition Report false    
Entity File Number 001-39327    
Entity Registrant Name SEADRILL LIMITED    
Entity Incorporation, State or Country Code D0    
Entity Tax Identification Number 98-1834031    
Entity Address, Address Line One 11025 Equity Dr.    
Entity Address, Address Line Two Suite 150,    
Entity Address, City or Town Houston    
Entity Address, State or Province TX    
Entity Address, Postal Zip Code 77041    
City Area Code (713)    
Local Phone Number 329 1150    
Title of 12(b) Security Common Shares, par value $0.01 per share    
Trading Symbol SDRL    
Security Exchange Name NYSE    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction false    
Entity Shell Company false    
Entity Public Float     $ 849
Entity Common Stock, Shares Outstanding   62,449,447  
Entity Bankruptcy Proceedings, Reporting Current true    
Documents Incorporated by Reference
Portions of the registrant’s Proxy Statement for its 2026 annual general meeting of shareholders to be filed with the Securities and Exchange Commission are incorporated by reference into Items 10, 11, 12, 13, and 14 of Part III of this Annual Report on Form 10-K.
   
Entity Central Index Key 0001737706    
Document Fiscal Year Focus 2025    
Document Fiscal Period Focus FY    
Amendment Flag false    
v3.25.4
Audit Information
12 Months Ended
Dec. 31, 2025
Auditor Information [Abstract]  
Auditor Firm ID 238
Auditor Name PricewaterhouseCoopers LLP
Auditor Location Houston, Texas
v3.25.4
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Operating revenues      
Contract revenues $ 1,089 $ 1,009 $ 1,154
Management contract revenue [1] 254 247 245
Leasing revenues [1] 33 54 33
Total operating revenues 1,437 1,385 1,502
Operating expenses      
Depreciation and amortization (238) (168) (155)
Management contract expenses (232) (175) (174)
Merger and integration related expenses (2) (24) (24)
Selling, general and administrative expenses (103) (107) (74)
Total operating expenses (1,369) (1,223) (1,187)
Other operating items      
Loss on impairment of long-lived assets (22) 0 0
Gain on disposals 1 234 14
Other operating income 0 16 0
Total other operating items (21) 250 14
Operating profit 47 412 329
Financial and other non-operating items      
Interest income 14 25 35
Interest expense (61) (61) (59)
Equity in (losses)/earnings of equity method investment (net of tax) (10) (9) 37
Other financial and non-operating items (41) (34) (25)
Total financial and other non-operating items, net (98) (79) (12)
(Loss)/profit before income taxes (51) 333 317
Income tax (expense)/benefit (26) 113 (17)
Net (loss)/income $ (77) $ 446 $ 300
Basic (LPS)/EPS (in dollars per share) $ (1.24) $ 6.56 $ 4.23
Diluted (LPS)/EPS (in dollars per share) $ (1.24) $ 6.37 $ 4.12
Reimbursable expenses      
Operating revenues      
Revenue [1] $ 58 $ 70 $ 58
Operating expenses      
Costs paid (58) (68) (55)
Other revenues      
Operating revenues      
Revenue [1] 3 5 12
Vessel and rig operating expenses      
Operating expenses      
Costs paid $ (736) $ (681) $ (705)
[1] Includes revenue received from related parties of $317 million, $319 million, and $298 million for the years ended December 31, 2025, December 31, 2024, and December 31, 2023, respectively. Refer to Note 21 – "Related party transactions" for further details.
v3.25.4
CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Total operating revenues $ 1,437 $ 1,385 $ 1,502
Related Party      
Total operating revenues $ 317 $ 319 $ 298
v3.25.4
CONSOLIDATED STATEMENTS OF COMPREHENSIVE (LOSS)/INCOME - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Statement of Comprehensive Income [Abstract]      
Net (loss)/income $ (77) $ 446 $ 300
Other comprehensive loss, net of tax      
Actuarial loss relating to pensions 0 0 (1)
Total other comprehensive loss 0 0 (1)
Total comprehensive (loss)/income for the period $ (77) $ 446 $ 299
v3.25.4
CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands
Dec. 31, 2025
Dec. 31, 2024
Current assets    
Cash and cash equivalents $ 339,000 $ 478,000
Restricted cash 26,000 27,000
Accounts receivable, net 162,000 193,000
Other current assets 231,000 230,000
Total current assets 758,000 928,000
Non-current assets    
Equity method investment 58,000 68,000
Drilling units 2,969,000 2,946,000
Deferred tax assets 44,000 63,000
Equipment 8,000 5,000
Other non-current assets 110,000 146,000
Total non-current assets 3,189,000 3,228,000
Total assets 3,947,000 4,156,000
Current liabilities    
Trade accounts payable 61,000 118,000
Other current liabilities 313,000 383,000
Total current liabilities 374,000 501,000
Non-current liabilities    
Long-term debt 613,000 610,000
Deferred tax liabilities 14,000 11,000
Other non-current liabilities 88,000 116,000
Total non-current liabilities 715,000 737,000
Commitments and contingencies (Note 24)
SHAREHOLDERS' EQUITY    
Common shares of par value $0.01 per share: 375,000,000 shares authorized at December 31, 2025 (December 31, 2024: 375,000,000) and 62,374,171 issued at December 31, 2025 (December 31, 2024: 62,154,422) 624 622
Additional paid-in capital 1,986,000 1,969,000
Accumulated other comprehensive income 1,000 1,000
Retained earnings 870,000 947,000
Total shareholders' equity 2,858,000 2,918,000
Total liabilities and shareholders' equity $ 3,947,000 $ 4,156,000
v3.25.4
CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares
Dec. 31, 2025
Dec. 31, 2024
Statement of Financial Position [Abstract]    
Par value (in dollars per share) $ 0.01 $ 0.01
Common shares, authorized (in shares) 375,000,000 375,000,000
Common shares, issued (in shares) 62,374,171 62,154,422
v3.25.4
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cash Flows from Operating Activities      
Net (loss)/income $ (77) $ 446 $ 300
Adjustments to reconcile net (loss)/income to net cash (used in)/provided by operating activities:      
Depreciation and amortization 238 168 155
Gain on disposals of assets (1) (234) (14)
Equity in losses/(earnings) of equity investments (net of tax) 10 9 (37)
Loss on impairment of long-lived assets 22 0 0
Deferred tax expense/(benefit) 22 (13) (13)
Amortization of debt bond issuance costs 3 4 2
Share based compensation expense 20 17 8
Change in allowance for credit losses 0 0 (1)
Other 23 5 1
Other cash movements in operating activities:      
Additions to long-term maintenance (213) (261) (108)
Changes in operating assets and liabilities, net of effect of acquisition:      
Accounts receivable, net 23 29 (25)
Trade accounts payable (47) 65 (34)
Prepaid expenses 7 (24) (1)
Deferred revenue (8) 22 1
Deferred contract costs 45 (92) 25
Related party receivables 0 9 19
Other assets (9) 2 (22)
Other liabilities (86) (64) 31
Net cash (used in)/provided by operating activities (28) 88 287
Cash Flows from Investing Activities      
Additions to drilling units and equipment (110) (157) (101)
Proceeds from disposal of assets 1 383 14
Proceeds from sales of tender-assist units 0 0 84
Net proceeds on disposal of business and cash impact from deconsolidation 0 0 21
Other (4) 0 24
Net cash (used in)/provided by investing activities (113) 226 42
Cash Flows from Financing Activities      
Taxes withheld on employee stock transactions (3) 0 0
Shares repurchased 0 (532) (263)
Proceeds from debt 0 0 576
Repayments of secured credit facilities 0 0 (478)
Share issuance costs 0 0 (4)
Debt issuance costs 0 0 (31)
Net cash used in financing activities (3) (532) (200)
Effect of exchange rate changes on cash and cash equivalents 4 (5) 1
Net (decrease)/increase in cash and cash equivalents, including restricted cash (140) (223) 130
Cash and cash equivalents, including restricted cash, at beginning of the year 505 728 598
Cash and cash equivalents, including restricted cash, at the end of year 365 505 728
Supplementary disclosure of cash flow information      
Interest paid (53) (54) (36)
Net taxes paid $ (12) $ (17) $ (24)
v3.25.4
CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($)
$ in Millions
Total
Common shares
Additional paid-in capital
Accumulated other comprehensive income
Retained earnings
Beginning balance at Dec. 31, 2022 $ 1,702 $ 0 $ 1,499 $ 2 $ 201
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Net income 300       300
Shares issued on closing of Aquadrill acquisition 1,244 1 1,243    
Share issuance cost (4)   (4)    
Shares repurchased and cancelled (267)   (267)    
Other comprehensive loss (1)     (1)  
Share based compensation 9   9    
Ending balance at Dec. 31, 2023 2,983 1 2,480 1 501
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Net income 446       446
Shares repurchased and cancelled (528)   (528)    
Share based compensation 17   17    
Ending balance at Dec. 31, 2024 2,918 1 1,969 1 947
Increase (Decrease) in Stockholders' Equity [Roll Forward]          
Net income (77)       (77)
Share based compensation 20   20    
Shares withheld for taxes on equity transactions (3)   (3)    
Ending balance at Dec. 31, 2025 $ 2,858 $ 1 $ 1,986 $ 1 $ 870
v3.25.4
General Information
12 Months Ended
Dec. 31, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
General Information General Information
Seadrill Limited is incorporated in Bermuda. We are an offshore drilling contractor providing worldwide offshore drilling services to the oil and gas industry. Our primary business is the ownership and operation of drilling units for operations in shallow to ultra-deepwater in both benign and harsh environments. We contract our drilling units to drill wells for our customers on a dayrate basis. Our customers include oil super-majors, state-owned national oil companies and independent oil and gas companies. In addition, we provide management services to certain affiliated entities. As of December 31, 2025, we owned a total of 15 drilling units, of which 10 were operating, one was undergoing capital upgrade projects for a contract commencing in the second quarter of 2026, one was undergoing repairs and maintenance projects and three were cold stacked. The 10 operating units include nine benign floaters (comprising six 7th generation drillships, two 6th generation drillships and one benign environment semi-submersible) and one harsh environment jackup. In addition to our owned assets, as of December 31, 2025, we managed two drilling units owned by Sonangol EP ("Sonangol").
The use herein of such terms as "Group", "Company", "organization", "we", "us", "our" and "its", or references to specific entities, is not intended to be a precise description of corporate relationships.
Basis of presentation
The Consolidated Financial Statements comply with US GAAP and are presented in U.S. dollars ("US dollar", "$" or "US$") rounded to the nearest million, unless stated otherwise. They include the financial statements of Seadrill Limited and its consolidated subsidiaries.
The financial information in this report has been prepared on the basis we will continue as a going concern, which presumes we will be able to realize our assets and discharge liabilities in the normal course of business as they come due.
Certain reclassifications have been made to previously reported amounts to conform to the current period presentation. These reclassifications did not have a material effect on our Consolidated Financial Statements.
Use of estimates
The preparation of the Consolidated Financial Statements in accordance US GAAP requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, and related disclosures about contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. We base these estimates and assumptions on historical experience and on various other information and assumptions that we believe to be reasonable. Critical accounting estimates are important to the portrayal of both our financial position and results of operations and require us to make subjective or complex assumptions or estimates about matters that are uncertain. Actual results may differ from these estimates.
Basis of consolidation
We consolidate companies where we have a controlling financial interest, and entities where we hold a variable interest and are the primary beneficiary. A variable interest entity ("VIE") is a legal entity where equity at risk is not enough to finance its activities, or equity interest holders lack power to direct activities or receive expected returns. We are the primary beneficiary of a VIE when we have the power to direct activities that impact economic performance and the right to receive benefits or absorb losses. We exclude subsidiaries, even if fully owned, if we are not the primary beneficiary under the variable interest model. All intercompany balances and transactions have been eliminated.
Acquisition of Aquadrill LLC
On April 3, 2023 (the "Closing Date"), Seadrill completed the acquisition of Aquadrill LLC ("Aquadrill"), an offshore drilling unit owner. Pursuant to the Agreement and Plan of Merger (the "Merger Agreement") dated December 22, 2022, by and among Seadrill, Aquadrill (formerly Seadrill Partners LLC) and Seadrill Merger Sub, LLC, a Marshall Islands limited liability company ("Merger Sub"), Merger Sub merged with and into Aquadrill, with Aquadrill surviving the merger as a wholly owned subsidiary of Seadrill (the "Merger"). In connection with the Merger, and pursuant to the Merger Agreement, Seadrill exchanged consideration consisting of (i) 29.9 million Seadrill common shares, (ii) $30 million settled by tax withholding in lieu of common shares, and (iii) cash consideration of $1 million.
Through the acquisition of Aquadrill in April 2023, we added four drillships, one semi-submersible, and three tender-assist units to our fleet. Refer to Note 25 – "Business combinations" for further detail. The three tender-assist units were sold on July 28, 2023.
Emergence from Chapter 11 proceedings
On February 22, 2022, Seadrill Limited and certain of its subsidiaries which filed voluntary petitions for reorganization under Chapter 11 of the United States Bankruptcy Code in the Bankruptcy Court, completed its comprehensive restructuring and emerged from Chapter 11 proceedings.
v3.25.4
Accounting policies
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Accounting policies Accounting policies
Revenue from contracts with customers
The activities that primarily drive the revenue earned from our drilling contracts include (i) providing a drilling unit and the crew and supplies necessary to operate the rig, (ii) mobilizing and demobilizing the rig to and from the drill site and (iii) performing rig preparation activities or modifications required for the contract with a customer. Consideration received for performing these activities may consist of dayrate drilling revenue, mobilization and demobilization revenue, contract preparation revenue and reimbursement revenue. We account for these integrated services as a single performance obligation that is (i) satisfied over time and (ii) comprised of a series of distinct time increments of service.
We recognize revenues for activities that correspond to a distinct time increment of service within the contract term in the period when the services are performed. We recognize consideration for activities that are (i) not distinct within the context of our contracts and (ii) do not correspond to a distinct time increment of service, ratably over the estimated contract term.
We determine the total transaction price for each individual contract by estimating both fixed and variable consideration expected to be earned over the term of the contract. The amount estimated for variable consideration may be constrained and is only included in the transaction price to the extent that it is probable that a significant reversal of previously recognized revenue will not occur throughout the term of the contract. When determining if variable consideration should be constrained, we consider whether there are factors outside of our control that could result in a significant reversal of revenue as well as the likelihood and magnitude of a potential reversal of revenue. We re-assess these estimates each reporting period as required. For further information please refer to Note 5 – "Revenue from contracts with customers".
Our drilling contracts generally provide for payment on a dayrate basis, with higher rates for periods when the drilling unit is operating and lower rates or zero rates for periods when drilling operations are interrupted or restricted. The dayrate invoices billed to the customer are typically determined based on the varying rates applicable to the specific activities performed on an hourly basis. Such dayrate consideration is allocated to the distinct hourly incremental service it relates to. Revenue is recognized in line with the contractual rate billed for the services provided for any given hour.
We may receive fees (on either a fixed lump-sum or variable dayrate basis) for the mobilization of our rigs. These activities are not considered to be distinct within the context of the contract. The associated revenue is allocated to the overall performance obligation and recognized ratably over the expected term of the related drilling contract. We record a contract liability for mobilization fees received, which is amortized ratably to contract drilling revenue as services are rendered over the initial term of the related drilling contract.
We may receive fees (on either a fixed lump-sum or variable dayrate basis) for the demobilization of our rigs. Demobilization revenue expected to be received upon contract completion is estimated as part of the overall transaction price at contract inception and recognized over the term of the contract. In most of our contracts, there is uncertainty as to the likelihood and amount of expected demobilization revenue to be received. For example, the amount may vary dependent upon whether or not the rig has additional contracted work following the contract. Therefore, the estimate for such revenue may be constrained, as described above, depending on the facts and circumstances pertaining to the specific contract. We assess the likelihood of receiving such revenue based on past experience and knowledge of the market conditions.
We generally receive reimbursements from our customers for the purchase of supplies, equipment, personnel services and other services provided at their request in accordance with a drilling contract or other agreement. Such reimbursable revenue is variable and subject to uncertainty, as the amounts received and timing thereof are highly dependent on factors outside of our influence. Accordingly, reimbursable revenue is fully constrained and not included in the total transaction price until the uncertainty is resolved, which typically occurs when the related costs are incurred on behalf of a customer. We are generally considered a principal in such transactions and record the associated revenue at the gross amount billed to the customer, at a point in time, as "Reimbursable revenues" in our Consolidated Statements of Operations.
In some countries, the local government or taxing authority may assess taxes on our revenues. Such taxes may include sales taxes, use taxes, value-added taxes, gross receipts taxes and excise taxes. We generally record tax-assessed revenue transactions on a net basis.
Arrangements with MSA managers
On completion of the Aquadrill acquisition on the Closing Date, Seadrill assumed arrangements related to the management of the former Aquadrill rigs. These arrangements were with offshore drilling contractors including affiliates of Diamond Offshore Drilling, Inc., Vantage Drilling International, and Energy Drilling Management Pte Ltd. (collectively, the "MSA Managers"), governed by master service or similar agreements ("MSAs"). During 2024, all remaining MSAs expired, and therefore, Seadrill currently manages all its rigs.
Under the MSAs, certain former Aquadrill rigs were chartered to an MSA Manager who then contracted with a third-party customer to provide drilling services, providing all necessary crew and other required services and supplies needed to provide those services. The charter arrangements were structured such that all revenues from the end customer and all contract expenses were passed through to Seadrill. The MSA Manager also charged a fee for the services provided. While this fee was variable to align contract objectives between us and the Manager, the majority of economic risk and reward over the arrangement resided with Seadrill.
For accounting purposes, we considered each arrangement as a single unified contract between Seadrill and the end customer with the MSA Manager acting as both a lease broker and subcontractor in providing services to the end customer. Similar to arrangements where Seadrill provides drilling services directly to an end-customer using its owned rigs, the arrangement had both lease and non-lease components. We applied the practical expedient per Accounting Standards Codification ("ASC") 842-10-15-42 which permitted us to account for the arrangement based on the predominant component in the arrangement, which we considered to be the non-lease component.
Accordingly, we accounted for these arrangements under the guidance of ASC 606 – Revenue from Contracts with Customers. We recognized all revenues from the end-customers and all operating expenditures incurred by the MSA Manager and passed back to us, together with all MSA Manager fees, as operating expenses. In addition, where the MSA Manager incurred capital or long-term-maintenance expenditures on the units, these costs were also passed to us and accounted for as drilling unit additions. More generally, the accounting for revenue and expenses related to these arrangements followed our accounting policies.
Management contract revenues
Seadrill has provided management and operational support services to Sonadrill and during the year ended December 31, 2023, SeaMex Holdings Ltd ("SeaMex"). These services are typically charged on either a cost-plus or dayrate basis. In addition, Seadrill has recorded reimbursable revenues on certain project work conducted on behalf of such parties.
Other revenues
Other revenues comprise the sale of supplies and termination fees earned when drilling contracts are terminated before the contract end date. Termination fees are recognized as any contingencies or uncertainties are resolved.
Vessel and Rig Operating Expenses
Vessel and rig operating expenses are costs associated with operating a drilling unit that is either in operation or stacked and include the remuneration of offshore crews and related costs, rig supplies, insurance costs, expenses for repairs and maintenance and costs for onshore support personnel. We expense such costs as incurred.
Mobilization and demobilization expenses
We incur costs to prepare a drilling unit for a new customer contract and to move the rig to a new contract location. We capitalize the mobilization and preparation costs for a rig's first contract as a part of the rig value and recognize these costs as depreciation expense over the expected useful life of the rig (i.e. 30 years). For subsequent contracts, we defer these costs over the expected contract term, unless we do not expect the costs to be recoverable, in which case we expense them as incurred.
We incur costs to transfer a drilling unit to a safe harbor or different geographic area at the end of a contract. We expense such demobilization costs as incurred. We also expense any costs incurred to relocate drilling units that are not under contract. 
Repairs, maintenance and periodic surveys
Costs related to periodic overhauls of drilling units are capitalized and amortized over the anticipated period between overhauls, which is generally five years. Related costs are primarily shipyard costs and the cost of employees directly involved in the work. We include amortization costs for periodic overhauls in depreciation expense. Costs for other repair and maintenance activities are included in vessel and rig operating expenses and are expensed as incurred. Repairs, maintenance and periodic surveys are classified as operating activities within our Consolidated Statements of Cash Flows.
Income taxes
Seadrill is a Bermuda company that has subsidiaries and affiliates in various jurisdictions. For taxable years beginning on or after January 1, 2025, Seadrill and our Bermudan subsidiaries are subject to Bermuda’s corporate income tax on ordinary income or capital gains. Certain subsidiaries operate or realize income from sources within other jurisdictions that impose income tax or withholding taxes. Consequently, income taxes have been recorded in these jurisdictions when applicable. Our income tax expense is based on our income and statutory tax rates in relevant jurisdictions. Refer to Note 9 – "Taxation".
Our income tax expense is based on our interpretation of tax laws in various jurisdictions in which we operate and requires significant judgment and use of estimates and assumptions regarding significant future events, such as amounts, timing and character of income, deductions, and tax credits. There are certain transactions for which the ultimate tax consequence is unclear due to uncertainty in relation to the interpretation of tax law that arises in the ordinary course of business.
We recognize liabilities for uncertain tax positions based on a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit by relevant tax authorities, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more likely than not of being realized upon settlement. While we believe we have the required support for the positions taken on our tax returns, in assessing the adequacy of our provision for income taxes we consider developments in tax laws, regulations, administrative practices and relevant case law; the progress and findings of ongoing tax audits; and our experience with relevant taxation principles.
Income tax expense consists of taxes currently payable and changes in deferred tax assets and liabilities calculated according to local tax rules. We recognize the income tax effects of intercompany sales or transfers of assets, other than inventory, in the Consolidated Statement of Operations as income tax expense (or benefit) in the period that a sale or transfer occurs.
Current income tax expense reflects an estimate of our income tax liability for the current year, withholding taxes, and changes in prior year tax estimates as tax returns are filed or adjusted upon tax audits.
Deferred tax assets and liabilities are based on temporary differences that arise between carrying values used for financial reporting purposes and their values for taxation purposes and on the future tax benefits of tax attributes.
Our deferred tax expense or benefit represents the change in the balance of deferred tax assets or liabilities as reflected on the balance sheet. Valuation allowances are determined to reduce deferred tax assets when it is more likely than not that some portion or all of the deferred tax assets will not be realized. To determine the amount of deferred tax assets and liabilities, as well as the valuation allowances, we must make estimates and certain assumptions regarding future taxable income, including where our drilling units are expected to be deployed, as well as other assumptions related to our future tax position. A change in such estimates and assumptions, along with any changes in tax laws, could require us to adjust the deferred tax assets, liabilities, or valuation allowances. The amount of deferred tax provided is based upon the expected manner of settlement of the carrying amount of assets and liabilities, using tax rates enacted at the balance sheet date. The impact of tax law changes is recognized in periods when the change is enacted.
Foreign currencies
The majority of our revenues and expenses are denominated in U.S. dollars and therefore all of our subsidiaries use U.S. dollars as their functional currency. Our reporting currency is also U.S. dollars.
Transactions in foreign currencies are translated into U.S. dollars at the rates of exchange in effect at the date of the transaction. Foreign currency denominated monetary assets and liabilities are remeasured using rates of exchange at the balance sheet date. Gains and losses on foreign currency transactions are included within "Other financial and non-operating items, net" in the Consolidated Statements of Operations.
(Loss)/earnings per share
Basic (loss)/earnings per share ("(LPS)/EPS") is calculated based on the loss or income for the period available to common shareholders divided by the weighted average number of Shares outstanding. Diluted loss or income per share includes the effect of the assumed conversion of potentially dilutive instruments such as our restricted stock units, performance-based stock units and convertible bond. The determination of dilutive loss or income per share may require us to make adjustments to net loss or income and the weighted average Shares outstanding. Refer to Note 10– "(Loss)/earnings per share".
Fair value measurements
We estimate fair value at a price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal market for the asset or liability. Hierarchy Levels 1, 2 and 3 are terms for the priority of inputs to valuation techniques used to measure fair value. Hierarchy Level 1 inputs are unadjusted quoted prices for identical assets or liabilities in active markets. Hierarchy Level 2 inputs are significant other observable inputs, including direct or indirect market data for similar assets or liabilities in active markets or identical assets or liabilities in less active markets. Hierarchy Level 3 inputs are significant unobservable inputs, including those that require considerable judgment for which there is little or no market data. When a valuation requires multiple input levels, we categorize the entire fair value measurement according to the lowest level of input that is significant to the measurement even though we may have also utilized inputs that are more readily observable.
Cash and cash equivalents and restricted cash
Cash and cash equivalents consist of cash, bank deposits and highly liquid financial instruments with maturities of three months or less. Amounts are presented net of allowances for credit losses.
Restricted cash consists of bank deposits which are subject to restrictions due to legislation, regulation or contractual arrangements. Restricted cash amounts that are expected to be used after one year from the balance sheet date are classified as non-current assets. Amounts are presented net of allowances for credit losses, which are assessed based on consideration of maturity date and the counterparty's credit rating. Refer to Note 11 – "Restricted cash".
Receivables
Receivables, including accounts receivable, are recorded in the balance sheet at their nominal amount net of expected credit losses and write-offs. Interest income on receivables is recognized as earned.
Contract assets and liabilities
Accounts receivable are recognized when the right to consideration becomes unconditional based upon contractual billing schedules. If we recognize revenue ahead of this point, we also recognize a contract asset. Contract assets balances relate primarily to demobilization revenues recognized during the period associated with probable future demobilization activities.
Contract liabilities include payments received for mobilization, rig preparation and upgrade activities which are allocated to the overall performance obligation and recognized ratably over the initial term of the contract.
Equity method investments
Investments in common stock are accounted for using the equity method if we have the ability to significantly influence, but not control, the investee. Significant influence is presumed to exist if our ownership interest in the voting stock of the investee is between 20% and 50%. We also consider other factors such as representation on the investee’s board of directors and the nature of commercial arrangements. We classify our equity investee as "Equity method investment" on the Consolidated Balance Sheets. We recognize our share of earnings or losses from our equity method investments in the Consolidated Statements of Operations as "Equity in (losses)/earnings of equity method investments (net of tax)". Refer to Note 13 – "Equity method investment".
We assess our equity method investment for impairment at each reporting period when events or circumstances suggest that the carrying amount of the investments may be impaired. We record an impairment charge for other-than-temporary declines in value when the value is not anticipated to recover above the cost within a reasonable period after the measurement date. We consider (1) the length of time and extent to which fair value is below carrying value, (2) the financial condition and near-term prospects of the investee, and (3) our intent and ability to hold the investment until any anticipated recovery. If an impairment loss is recognized, subsequent recoveries in value are not reflected in earnings until sale of the equity method investee occurs.
Drilling units
Rigs, vessels and related equipment are recorded at historical cost less accumulated depreciation. The cost of these assets, less estimated residual value is depreciated on a straight-line basis over their estimated remaining economic useful lives. Rig upgrade costs incurred that increase the marketability of the rig beyond the current contract are depreciated over the remaining lives of the rigs. The estimated economic useful life of our floaters and jackup rigs, when new, is 30 years.
Drilling units acquired in a business combination are measured at fair value at the date of acquisition. Cost of property and equipment sold or retired, with the related accumulated depreciation and impairment, are removed from the Consolidated Balance Sheet, and resulting gains or losses are included in the Consolidated Statement of Operations.
We re-assess the remaining useful lives of our drilling units when events occur which may impact our assessment of their remaining useful lives. These include changes in the operating condition or functional capability of our rigs, technological advances, changes in market and economic conditions as well as changes in laws or regulations affecting the drilling industry.
Equipment
Equipment is recorded at historical cost less accumulated depreciation and impairment and is depreciated over its estimated remaining useful life. The estimated economic useful life of equipment, when new, is generally between three and five years depending on the type of asset. Refer to Note 15 – "Equipment".
Rig reactivation and mobilization project costs
Most reactivation costs are capitalized. The incremental cost of equipment de-preservation activities and one-time major equipment overhaul or replacement of systems and equipment, certain directly identifiable personnel costs and costs to move rigs from stacking locations to the shipyards are capitalized and depreciated over the remaining lives of the rigs. General and administrative and overhead costs related to reactivation projects are accounted for as operating expenses.
Rig upgrade costs incurred as part of reactivation projects that increase the marketability of the rig beyond the current contract are depreciated over the remaining lives of the rig. Costs incurred as part of reactivation projects to install equipment or modify to current rig specifications that will not increase the marketability of the rig beyond the current contract and rig mobilization costs are deferred and amortized over the contract period.
The cost of reactivation project related long-term maintenance activities such as major classification surveys and other major certifications are capitalized and depreciated over a period of generally between two and five years (depending on the period covered by the re-certification).
Certain direct and incremental costs incurred for upfront preparation, initial mobilization and modifications of contracted rigs represent costs of fulfilling a contract as they relate directly to a contract, enhance resources that will be used in satisfying our performance obligations in the future and are expected to be recovered. Such costs are deferred and amortized ratably to contract drilling expense as services are rendered over the initial term of the related drilling contract.
Leases
Lessee - When we enter into a new contract, or modify an existing contract, we identify whether that contract has a finance or operating lease component. We do not have any leases classified as finance leases. We determine the lease commencement date by reference to the date the leased asset is available for use and transfer of control has occurred from the lessor. At the lease commencement date, we measure and recognize a lease liability and a right of use ("ROU") asset in the financial statements. The lease liability is measured at the present value of the lease payments not yet paid, discounted using the estimated incremental borrowing rate at lease commencement. The ROU asset is measured at the initial measurement of the lease liability, plus any lease payments made to the lessor at or before the commencement date, minus any lease incentives received, plus any initial direct costs incurred by us. ROU assets are recorded within "Other non-current assets", and lease liabilities are recorded within "Other current liabilities" and "Other non-current liabilities" in our Consolidated Balance Sheets.
After the commencement date, we adjust the carrying amount of the lease liability by the amount of payments made in the period as well as the unwinding of the discount over the lease term using the effective interest method. After commencement date, we amortize the ROU asset by the amount required to keep total lease expense including interest constant (straight-line over the lease term).
Seadrill assesses ROU assets for impairment and recognizes any impairment loss in accordance with the accounting policy on impairment of long-lived assets.
Lessor - When we enter into a new contract, or modify an existing contract, we identify whether that contract has a sales-type, direct financing or operating lease. We do not have any leases classified as sales-type or direct financing. For our operating leases, the underlying asset remains on the balance sheet and we record periodic depreciation expense and lease revenues.
Impairment of long-lived assets
We review the carrying value of our long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be appropriate. We first assess recoverability of the carrying value of the asset by estimating the undiscounted future net cash flows expected to be generated from the asset, including eventual disposal. If the undiscounted future net cash flows are less than the carrying value of the asset, then we compare the carrying value of the asset to its fair value as determined using the discounted future net cash flows, using a relevant weighted-average cost of capital. The impairment loss to be recognized during the period, is the amount by which the carrying value of the asset exceeds its fair value.
Other intangible assets and liabilities
Intangible assets and liabilities were recorded at fair value on the date of Seadrill's emergence from Chapter 11 in February 2022 and on acquisition of Aquadrill in April 2023. The amounts of these assets and liabilities less any estimated residual value are amortized on a straight-line basis over the estimated remaining economic useful life or contractual period. We classify amortization of these intangible assets and liabilities within operating expenses. Our intangible assets include favorable and unfavorable drilling contracts, management services contracts and management incentive fees. In accordance with ASC 360, our intangible assets are reviewed for impairment when indicators of impairment are present, which include events or changes in circumstances that indicate that the carrying amount of an asset may not be recoverable. In the event an impairment loss is recognized, the adjusted carrying amount of the intangible asset is its new accounting basis. Refer to Note 12 – "Other current and non-current assets". Our intangible liabilities include unfavorable drilling contracts. Refer to Note 17 – "Other current and non-current liabilities".
Debt
At the inception of a term debt arrangement, or whenever we make the initial drawdown on a revolving debt arrangement, we incur a liability for the principal to be repaid. Debt issuance costs and lender fees related to the term loan are netted against the liability and amortized over the term of the loan. Issuance costs and lender fees related to the revolving debt arrangement are amortized straight-line over the term of the revolver. Refer to Note 16 – "Debt" for more information on our debt instruments.
Pension benefits
We make contributions to personal defined contribution plans. These are charged as operational expenses as they become payable. Some of our Norwegian employees are covered by defined benefit plans. The ongoing liability for these schemes is not material and therefore disclosures related to these schemes have not been presented.
Loss contingencies
We recognize a loss contingency in the Consolidated Balance Sheets where we have a present obligation as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation, and the amount is reasonably estimable.
We review developments in our contingencies that could affect the amount of liabilities recorded and disclosures of loss contingencies. We adjust our liabilities and disclosures to reflect the impact of negotiations, settlements, rulings, advice of legal counsel, and updated information. Significant judgment is required to determine both the probability and the estimated amount. Refer to Note 24 – "Commitments and contingencies" for further information.
Share repurchases
Repurchased Shares are recognized at cost as a component of shareholders' equity. If our Shares are acquired for purposes other than retirement, or if ultimate disposition has not yet been decided, the cost of the Shares is recognized as a direct reduction in shareholders' equity as treasury stock. At the point where it is deemed reasonably certain that the acquired Shares will be cancelled/retired, the nominal value of the Shares is recorded as a reduction in share capital with the excess paid over the nominal value recorded as a reduction in additional paid in capital ("APIC").
Share-based compensation
We made awards of restricted stock units ("RSUs") and performance stock units ("PSUs") under the Management Incentive Plan (as defined herein) (see Note 20 – "Share based compensation"). We account for our share based compensation in accordance with ASC 718, which utilizes a "modified grant-date" approach, where the fair value of an equity award is estimated on the grant date without regard to service or performance conditions. The subsequent accounting then depends on whether the award is classified as equity settled or liability settled, based on the conditions provided in ASC 718. If any of the conditions set out in ASC 718 are met, we classify the award as liability settled, otherwise the award is classified as equity settled. The fair value of equity settled awards is fixed on the grant date and not remeasured unless the award is modified. The fair value of liability settled awards is remeasured at the end of each reporting period until settlement. The change in fair value is recorded as operating expense or capitalized based on the nature of the employee's activities over the service period of the award. No cost is recorded for awards that do not vest because service conditions are not satisfied. We account for forfeitures on an actual basis.
Guarantees
Guarantees issued by us, excluding those that are guaranteeing our own performance, are recognized at fair value at the time that the guarantees are issued and reported in "Other current liabilities" and "Other non-current liabilities", where applicable. If it becomes probable that we will have to perform under a guarantee, we remeasure the liability if the amount of the loss can be reasonably estimated. Financial guarantees written are assessed for credit losses and any allowance is presented as a liability for off-balance sheet credit exposures where the balance exceeds the collateral provided over the remaining instrument life. The allowance is assessed at the individual guarantee level, calculated by multiplying the balance exposed on default by the probability of default and loss given default over the term of the guarantee. 
Business combinations
We account for acquisitions in accordance with ASC 805 - Business Combinations. When a transaction qualifies as a business combination under ASC 805 because (i) the acquiree meets the definition of a business and (ii) Seadrill as the acquirer obtains control of an acquiree, the acquisition method is used and the identifiable assets acquired and liabilities assumed are recognized at fair value on the acquisition date. Under ASC 805, the excess of the cost of an acquired entity over the net of the amounts assigned to assets acquired and liabilities assumed is recognized as an asset referred to as goodwill. If the fair value of the net assets acquired and liabilities assumed is greater than the purchase price, a bargain purchase gain is recognized in the Consolidated Statement of Operations at the acquisition date.
v3.25.4
Recent accounting standards
12 Months Ended
Dec. 31, 2025
Accounting Changes and Error Corrections [Abstract]  
Recent accounting standards Recent accounting standards
Recently adopted accounting standards
In December 2023, the Financial Accounting Standards Board issued Accounting Standards Update ("ASU") 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The standard requires disaggregated information about a reporting entity’s effective tax rate reconciliation and information on income taxes paid. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. The guidance has been applied on a prospective basis with the required income tax disclosures included in Note 9 – "Taxation". This standard update did not affect the recognition or measurement of income taxes within our Consolidated Financial Statements.
New accounting standards to be adopted
In November 2024, the FASB issued ASU 2024-03, "Disaggregation of Income Statement Expenses", which requires additional disclosure of the nature of expenses included in the income statement. The guidance is effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods beginning after December 15, 2027. ASU 2024-03 will be applied prospectively with the option for retrospective application. Early adoption is permitted. The Company continues to evaluate the potential impact of this pronouncement.
v3.25.4
Segment information
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Segment information Segment information
Operating segments
The information provided to our Chief Operating Decision Maker ("CODM"), which is the Board of Directors, to assess performance and allocate resources is on a consolidated basis, reflecting our operational structure. We view our operations and manage our business as one operating segment, using Operating Profit as presented in our Consolidated Statements of Operations.
Geographic data
Revenues
Revenues are attributed to geographical locations based on the country of operations for drilling activities, i.e., the country where the revenues are generated. The following table presents our revenues by geographic area:
(In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Brazil611 343 343
United States368 366 446
Angola331 335 271
Norway97 188 213
Others (1)
30 153 229
Total operating revenues1,437 1,385 1,502 
(1)"Other" represents countries in which we operate that individually had revenues representing less than 10% of total operating revenues earned for any of the periods presented.
Fixed assets – drilling units (1)
Drilling unit fixed assets by geographic area based on location as of the end of the year are as follows:
(In $ millions)December 31, 2025December 31, 2024
Brazil1,401 1,427 
United States727 678 
Norway406 420 
Others (2)
435 421 
Total2,969 2,946 
(1)Asset locations at the end of the period are not necessarily indicative of the geographic distribution of the revenues or operating profits generated by such assets during such period.
(2)Others represent countries in which we operate that individually had drilling unit fixed assets representing less than 10% of total drilling unit fixed assets for any of the periods presented.
Major customers
During the years ended December 31, 2025, December 31, 2024, and December 31, 2023, we had the following customers with total revenues greater than 10% of total operating revenues in any of the periods presented:
Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Petrobras36 %18 %16 %
Sonadrill22 %22 %17 %
Talos11 %%%
LLOG10 %%%
Others21 %49 %51 %
Total100 %100 %100 %
Significant expenses
The significant expense category regularly provided to our CODM to manage operations is Total Operating Expenses, which is presented in the Consolidated Statements of Operations.
v3.25.4
Revenue from contracts with customers
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Revenue from contracts with customers Revenue from contracts with customers
The following table provides information about receivables and contract liabilities from our contracts with customers, as of the dates presented:
(In $ millions)December 31, 2025 December 31, 2024
Accounts receivable, net162 193 
Current contract liabilities (classified within other current liabilities)(58)(63)
Non-current contract liabilities (classified within other non-current liabilities)(36)(48)
Changes to contract liabilities balances during the years ended December 31, 2024 and December 31, 2025 were as follows:
(In $ millions)Contract Liabilities
Net contract liability as of January 1, 2024(64)
Amortization of revenue that was included in the beginning contract liability balance29 
Additional contract liabilities recognized, excluding amounts recognized as revenue(76)
Net contract liability as of December 31, 2024(111)
Amortization of revenue that was included in the beginning contract liability balance65 
Additional contract liabilities recognized, excluding amounts recognized as revenue(48)
Net contract liability as of December 31, 2025(94)
v3.25.4
Other revenues
12 Months Ended
Dec. 31, 2025
Revenues [Abstract]  
Other revenues Other revenues
(In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Other revenues12 
On July 1, 2022, Seadrill novated its drilling contract for the West Gemini in Angola to the Sonadrill joint venture and leased the West Gemini to Sonadrill for the duration of that contract and the follow-on contract, entered into directly by Sonadrill, at a nominal charter rate, based on a commitment made under the terms of the joint venture agreement. At the commencement of the lease, we recorded a liability representing the fair value of the lease commitment which we amortize as other revenue, on a straight-line basis, over the lease term. This lease is considered to form part of Seadrill’s investment in the joint venture, Sonadrill. Accordingly, we recorded a $21 million increase to our investment in Sonadrill at the commencement of the West Gemini lease to Sonadrill on July 1, 2022.
In May 2024, the West Gemini bareboat lease was amended retroactively to January 1, 2024 to reflect the fair market value of the rig lease, resulting in the derecognition of the lease commitment liability and cessation of amortization.
v3.25.4
Other operating items
12 Months Ended
Dec. 31, 2025
Other Income and Expenses [Abstract]  
Other operating items Other operating items
Other operating items consist of the following:
 (In $ millions)
Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Loss on impairment of long-lived assets (i)
(22)— — 
Gain on disposals (ii)
234 14 
Other operating income (iii)
— 16 — 
Total other operating items(21)250 14 
i. Loss on on impairment of long-lived assets
During the year ended December 31, 2025, indicators of impairment were present for the West Eclipse primarily related to a sustained lack of future utilization plans. We tested the recoverability of the drilling unit and determined the asset was impaired by $22 million. The remaining carrying amount of the drilling unit is not material.
ii. Gain on disposals
The gain on disposals of $234 million for the year ended December 31, 2024 relates to the disposal of the West Castor, West Telesto and West Tucana jackup rigs, along with our 50% equity interest in the Gulfdrill joint venture during the second quarter of 2024, and the disposal of the West Prospero during the fourth quarter of 2024, compared to the gain on disposal during the year ended December 31, 2023 comprised of sales of capital spares.
iii. Other operating income
The $16 million gain in 2024 relates to the recovery of historical import duties in the form of tax credits following the approval by the applicable tax authorities.
v3.25.4
Interest expense
12 Months Ended
Dec. 31, 2025
Interest Expense, Operating and Nonoperating [Abstract]  
Interest expense Interest expense
Interest expense consists of the following:
 (In $ millions)
Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Interest on debt facilities (a)
(53)(54)(54)
Other(8)(7)(5)
Interest expense(61)(61)(59)
(a) Interest on debt facilities
Interest on our debt facilities is summarized below. Please refer to Note 16 – "Debt" for more information on these debt facilities.
 (In $ millions)
Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
$575 million secured bond
(48)(48)(21)
First lien senior secured— — (12)
Second lien senior secured— — (16)
Unsecured senior convertible bond(5)(6)(5)
Interest on debt facilities(53)(54)(54)
v3.25.4
Taxation
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Taxation Taxation
(Loss)/profit before income taxes in Bermuda and foreign jurisdictions were as follows:
(In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Bermuda(127)123 (104)
Foreign76 210 421 
(Loss)/profit before income taxes(51)333 317 
Income taxes consisted of the following:
(In $ millions, except percentages)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Current tax expense/(benefit): 
Bermuda   
Foreign(95)30 
Deferred tax expense/(benefit):
Bermuda— — — 
Foreign22 (18)(13)
Total income tax expense/(benefit)26 (113)17 
Effective tax rate(51.0)%(33.9)%5.4 %
A reconciliation of the Bermuda statutory income tax rate of 15% to the consolidated effective tax rate for the year ended December 31, 2025 is as follows:
(In $ millions, except percentages)Year ended December 31, 2025
Expected income tax benefit at Bermuda statutory rate(8)15.0 %
Foreign tax effects
Brazil
Statutory income tax rate differential(9.6)%
Nondeductible expenses(5.1)%
Changes in valuation allowance(4)7.1 %
Luxembourg
Adjustment to prior year deferred taxes20 (38.4)%
Changes in valuation allowance(3)5.9 %
Mexico
Statutory income tax rate differential(2)4.7 %
Nondeductible taxes(15.9)%
Norway
Return to provision adjustments(11)21.6 %
Adjustment to prior year deferred taxes19 (37.3)%
Foreign exchange effects(3)6.6 %
Statutory accounting adjustments(7)13.2 %
Other(2)4.4 %
Switzerland
Statutory income tax rate differential(8)15.6 %
Adjustment to prior year deferred taxes(2)4.2 %
Subnational taxes(8.6)%
United Kingdom
Statutory income tax rate differential(4.4)%
Adjustment to prior year deferred taxes(4.8)%
Other(2)3.2 %
United States
Nondeductible share based compensation(11.9)%
Effect of foreign earnings not permanently reinvested(6.8)%
Other(8.2)%
Other jurisdictions(12.5)%
Changes in valuation allowance12 (24.1)%
Nontaxable or nondeductible items
Nontaxable equity in losses of equity method investment (net of tax) (3.1)%
Changes in deferred taxes due to intragroup transfer(11.0)%
Changes in unrecognized tax benefits(25)49.2 %
Income tax expense26 (51.0)%
A reconciliation of the Bermuda statutory income tax rate of 0% to the consolidated effective tax rate for the years ended December 31, 2024 and December 31, 2023 is as follows:
(In $ millions, except percentages)Year ended December 31, 2024Year ended December 31, 2023
Effect of change in unrecognized tax benefits (115)(34.5)%1.3 %
Effect of foreign earnings not permanently reinvested0.3 %0.3 %
Effect of taxable income in various countries0.3 %12 3.8 %
Income tax (benefit)/expense(113)(33.9)%17 5.4 %
Deferred income taxes
Net deferred tax assets are comprised of the following components:
Deferred tax assets:
(In $ millions)December 31, 2025 December 31, 2024
Tax losses carried forward1,083 1,025 
Property, plant and equipment199 245 
Provisions34 29 
Intangibles— 
Pensions and stock options
Other10 13 
Gross deferred tax assets1,329 1,320 
Valuation allowance(1,285)(1,257)
Deferred tax assets, net of valuation allowance44 63 
Deferred tax liabilities:
(In $ millions)December 31, 2025 December 31, 2024
Unremitted earnings of subsidiaries14 11 
Gross deferred tax liabilities14 11 
Net deferred tax assets30 52 
In December 2023, legislation implementing a corporate income tax in Bermuda received Governor's Assent. The Bermuda income tax is effective beginning on January 1, 2025, with tax imposed at the statutory tax rate of 15%. The CIT Act provides an elective Economic Transition Adjustment under which a Bermuda Constituent Entity may, as of the commencement of the regime, adjust the tax basis of its assets and liabilities to fair value, and, if such election is not made, permits a carryforward of certain pre‑effective‑date tax losses into post‑effective‑date taxable years. As of December 31, 2025 the Group's Bermuda constituent entities had tax loss carryforwards of $3.1 billion available to offset future taxable income.
As of December 31, 2025, deferred tax assets related to tax loss carryforwards was $1,083 million (December 31, 2024: $1,025 million). Subject to limitations under relevant tax law, the tax loss carryforwards can be used to offset future taxable income. Tax loss carryforwards which were generated in various jurisdictions, include $691 million (December 31, 2024: $627 million) that will not expire and $392 million (December 31, 2024: $398 million) that will expire between 2026 and 2045 if not utilized (December 31, 2024: between 2025 and 2044).
We establish a valuation allowance for deferred tax assets when it is more likely than not that the benefit from the deferred tax asset will not be realized. The amount of deferred tax assets considered realizable could increase or decrease in the near term if our estimates of future taxable income change. Our valuation allowance consists primarily of $1,046 million on tax loss carryforwards as of December 31, 2025 (December 31, 2024: $968 million).
Uncertain tax positions
As of December 31, 2025, we had a total amount of unrecognized tax benefits of $37 million excluding interest and penalties. The changes related to unrecognized tax benefits were as follows:
 (In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Balance at the beginning of the period42 150 82 
Increases as a result of acquisition of Aquadrill— — 71 
Increases as a result of positions taken in prior periods23 — 
Increases as a result of positions taken during the current period— — 
Decreases as a result of positions taken in prior periods(24)(3)(8)
Decreases due to settlements— (105)— 
Decreases as a result of a lapse of the applicable statute of limitations(4)— (1)
Balance at the end of the period37 42 150 
The uncertain tax positions are included in "Other non-current liabilities" on our Consolidated Balance Sheets and are comprised as follows:
(In $ millions)December 31, 2025December 31, 2024
Gross unrecognized tax benefits excluding interest and penalties37 42 
Interest and penalties28 
Offset against deferred tax assets(23)(15)
Total unrecognized tax benefits included as "Other non-current liabilities"22 55
The decrease in gross unrecognized tax benefits excluding interest and penalties compared to December 31, 2024 was principally attributable to resolution of uncertain tax positions in respect to Ghana, following a decision of Ghana’s Supreme Court in an unrelated taxpayer’s litigation, and Norway, partially offset by an unrecognized tax benefit recorded upon notification of an assessment decision by the Norwegian Tax Administration.
Accrued interest and penalties in respect of unrecognized tax benefits totaled $8 million at December 31, 2025 (December 31, 2024: $28 million) and are included in "Other non-current liabilities" on our Consolidated Balance Sheets. During the year ended December 31, 2025, we recognized a benefit of $20 million (December 31, 2024: $10 million) related to interest and penalties for unrecognized tax benefits on the income tax (expense)/benefit line in the Consolidated Statement of Operations.
As of December 31, 2025, $22 million (December 31, 2024: $55 million) of our unrecognized tax benefits, including penalties and interest, would have a favorable impact on the Company’s effective tax rate if recognized.
Tax returns and open years
We are subject to taxation in various jurisdictions. Tax authorities in certain jurisdictions examine our tax returns and some have issued assessments. We are defending our tax positions in those jurisdictions.
Brazil’s tax authorities have issued a series of income tax assessments with respect to our returns for certain years up to 2017 for an aggregate amount equivalent to $144 million, including interest and penalties accruing through December 31, 2025. The assessment for the 2009 and 2010 years is being litigated in Brazil’s courts. Please refer to Note 24 - "Commitments and contingencies" for further details.

The Mexican tax authorities have issued a series of assessments with respect to our returns for certain years up to 2014 for an aggregate amount equivalent to $125 million. We are robustly contesting these assessments including filing relevant appeals.

An adverse outcome in our appeals against these proposed assessments could result in a material adverse impact on our Consolidated Balance Sheets, Statements of Operations and Cash Flows.

The following table summarizes the tax years that remain subject to examination by major taxable jurisdictions in which we operate:
JurisdictionYears open to examination
Brazil2021-2025
Norway2021-2025
Switzerland2019-2025
United Kingdom2023-2025
United States2022-2025
Net taxes paid
Income taxes paid (net of refunds) by jurisdiction were as follows:
(In $ millions)Year ended December 31, 2025
United States11
Other1
Total net taxes paid12
Other
On July 4, 2025, the U.S. enacted the OBBBA. OBBBA’s tax provisions include, among other tax law changes, the permanent extension of certain expiring provisions of the Tax Cuts and Jobs Act and provisions allowing accelerated cost recovery deductions for qualified property. We do not expect the legislation to have a material impact on our tax liability, financial condition, or results of operations.

On December 20, 2021, the OECD released the Pillar Two Model Rules, establishing a global minimum tax regime that provides for the taxation of large multinational corporations at a minimum rate of 15%. Following the OECD’s December 2021 agreement on Pillar Two, several countries in which the Company operates have enacted domestic legislation implementing certain aspects of the global minimum tax rules, some of which are effective or became effective in 2024 and 2025. For the year ended December 31, 2025, Pillar Two did not have a material impact on the Company’s tax liability or results of operations.
v3.25.4
(Loss)/earnings per share
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
(Loss)/earnings per share (Loss)/earnings per share
The computation of basic (loss)/earnings per share ("(LPS)/EPS") is based on the weighted average number of Shares outstanding during the period. Diluted (LPS)/EPS includes the effect of the assumed conversion of potentially dilutive instruments related to the effect of the unsecured senior convertible bond and share based compensation. Refer to Note 16 – "Debt", for details.
The components of the numerator for the calculation of basic and diluted (LPS)/EPS were as follows:
(In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Net (loss)/income(77)446 300 
Effect of dilution - interest on unsecured senior convertible bond (Note 8)
Diluted net (loss)/income(72)452 305 
The components of the denominator for the calculation of basic and diluted (LPS)/EPS were as follows:
(In millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Basic (loss)/earnings per share:
Weighted average number of common shares outstanding(1)
62 68 71 
Diluted (loss)/earnings per share:
Effect of dilution
Weighted average number of common shares outstanding adjusted for the effects of dilution65 71 74 
(1) Weighted average number of common shares outstanding in the years ended December 31, 2024 and December 31, 2023, excludes Shares repurchased during the period. Please refer to Note 19 – "Common shares" for details on Shares repurchased.
The basic and diluted (LPS)/EPS were as follows:
(In $ per share)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Basic (loss)/earnings per share(1.24)6.56 4.23 
Diluted (loss)/earnings per share(1)
(1.24)6.37 4.12 
(1) For the year ended December 31, 2025, the effect of including all potentially dilutive instruments in the calculation resulted in a decrease to loss per share, which is anti-dilutive. As a result, the basic and diluted loss per share were equal.
v3.25.4
Restricted cash
12 Months Ended
Dec. 31, 2025
Restricted Cash and Investments [Abstract]  
Restricted cash Restricted cash
Restricted cash as of December 31, 2025 and December 31, 2024 consisted of the following:
(In $ millions)December 31, 2025December 31, 2024
Cash held in escrow23 23 
Other
Total restricted cash26 27 
v3.25.4
Other current and non-current assets
12 Months Ended
Dec. 31, 2025
Other Assets [Abstract]  
Other current and non-current assets Other current and non-current assets
Other current assets
As of December 31, 2025 and December 31, 2024, other current assets included the following: 
(In $ millions)December 31, 2025December 31, 2024
Taxes receivable52 55 
Prepaid expenses61 57 
Deferred contract costs (1)
80 83 
Other38 35 
Total other current assets231 230 
Other non-current assets
As of December 31, 2025 and December 31, 2024, other non-current assets included the following: 
(In $ millions)December 31, 2025December 31, 2024
Deferred contract costs (1)
52 94 
Taxes receivable25 
Right-of-use asset18 11 
Deferred software costs34 16 
Total other non-current assets110 146 
(1) During the years ended December 31, 2025, December 31, 2024, and December 31, 2023 amortization of deferred contract costs amounted to $87 million, $43 million, and $43 million, respectively. The amortization was recorded in the Consolidated Statements of Operations as "Vessel and rig operating expenses".
v3.25.4
Equity method investment
12 Months Ended
Dec. 31, 2025
Equity Method Investments and Joint Ventures [Abstract]  
Equity method investment Equity method investment 
We had the following equity method investment as of December 31, 2025 and December 31, 2024:
Ownership percentageDecember 31, 2025December 31, 2024
Sonadrill50 %50 %
We account for our equity method investments under the equity method. For transactions with related parties refer to Note 21 – "Related party transactions".
Sonadrill is a joint venture that presently operates three drillships focusing on opportunities in Angolan waters. Seadrill owns a 50% stake in Sonadrill, with the remaining 50% interest owned by Sonangol EP ("Sonangol"). Both companies initially committed to charter two units each into the joint venture. As of December 31, 2025, Sonadrill leased three drillships, including the Libongos and Quenguela from Sonangol, and the West Gemini from Seadrill. Seadrill manages all three units for the joint venture.
The Libongos has been operating within the joint venture since 2019, and the Quenguela commenced operations on its maiden contract in March 2022. On July 1, 2022, Seadrill novated its drilling contract for the West Gemini in Angola to the Sonadrill joint venture and leased the West Gemini to Sonadrill for the duration of that contract and the follow-on contract. The West Gemini was leased to Sonadrill at a nominal charter rate based on a commitment made under the terms of the joint venture agreement. In May 2024, the charter rate was amended retroactively to January 1, 2024 to reflect the fair market value of the rig.
Seadrill's investment in the Sonadrill joint venture includes initial equity capital and certain other contingent commitments, including the commitment to charter up to two drillships to the joint venture at a nominal charter rate, contingent on Sonadrill obtaining drilling contracts for the units. The lease of the West Gemini to Sonadrill for the duration of the contracts for a nominal charter rate is considered part of Seadrill’s investment in the joint venture. As such, the Company recorded a liability equal to the fair value of the lease at the commencement of the West Gemini lease to Sonadrill, with the offsetting entry being a basis difference against the investment in Sonadrill. In May 2024, the Company derecognized the liability when the charter rate was amended retroactively stated to January 1, 2024 to reflect the fair market value of the rig lease.
The remaining committed Seadrill rig will be leased to the joint venture once Sonadrill secures a drilling contract.
Equity method investment results
Our equity method investment results were as follows:
(In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Sonadrill(10)(9)31
Gulfdrill (i)
— — 
Total equity method investment(10)(9)37 
i. Gulfdrill
As of December 31, 2023, Seadrill owned a 50% stake in Gulfdrill, a joint venture that operates jackup rigs in Qatar. On May 16, 2024, Seadrill entered into a definitive agreement to sell three jackup rigs, the West Castor, West Telesto, and West Tucana, and its 50% equity interest in the joint venture that operated these rigs offshore Qatar, to Seadrill's joint venture partner, Gulf Drilling International, for cash proceeds of $338 million. The closing of the sale occurred in June 2024, and a gain of $203 million, net of transaction costs, was recognized in the second quarter of 2024 associated with the disposal of these assets.
Summary of Consolidated Statements of Operations for our equity method investments
Our equity method investment results in Sonadrill are summarized below:
(In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Operating revenues382 380 357 
Net operating income19 101 
Net (loss)/income(20)(8)79 
Seadrill ownership percentage50 %50 %50 %
Investment results from Sonadrill (net of tax)(10)(4)39 
Basis difference amortization— (5)(8)
Net investment results from Sonadrill(10)(9)31 
Our equity method investment results in Gulfdrill are summarized below:
(In $ millions)Year ended December 31, 2024Year ended December 31, 2023
Operating revenues51 199 
Net operating income16 
Net income— 12 
Seadrill ownership percentage50 %50 %
Investment results from Gulfdrill (net of tax) 6 
Carrying value of our equity method investment
The carrying value of our equity method investment as of December 31, 2025 and December 31, 2024 was as follows:
(In $ millions)December 31, 2025December 31, 2024
Sonadrill58 68 
Total58 68 
Summarized balance sheets for our equity method investment
The summarized balance sheets of the Sonadrill company and our recorded equity method investment balance were as follows:
(In $ millions)December 31, 2025December 31, 2024
Current assets186 160 
Current liabilities(71)(24)
Net assets115 136 
Seadrill ownership percentage50 %50 %
Net book value of Seadrill investment58 68 
v3.25.4
Drilling units
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Drilling units Drilling units
The following table summarizes the movement for the years ended December 31, 2025 and December 31, 2024:
(In $ millions)CostAccumulated depreciationNet book value
As of January 1, 20243,133 (275)2,858 
Additions418 — 418 
Depreciation — (193)(193)
Disposals (1)
(175)38 (137)
As of December 31, 20243,376 (430)2,946 
Additions300 — 300 
Depreciation — (255)(255)
Impairment (2)
(22)— (22)
Disposals(3)— 
As of December 31, 20253,651 (682)2,969 
(1) Relates to the disposal of the West Castor, West Tucana, West Telesto and West Prospero.
(2) Impairment of $22 million reported within "Loss on impairment of long-lived assets" on our Consolidated Statement of Operations. Refer to Note 23 – "Fair value measurements" for further details
v3.25.4
Equipment
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Equipment Equipment
Equipment consists of office equipment, software, furniture and fittings. The following table summarizes the movement for the year ended December 31, 2025 and December 31, 2024:
 (In $ millions)
CostAccumulated depreciationNet book value
As of January 1, 202417 (7)10 
Depreciation — (5)(5)
As of December 31, 202417 (12)5 
Additions 5 
Depreciation  (2)(2)
As of December 31, 202522 (14)8 
v3.25.4
Debt
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Debt Debt
The table below sets forth our debt agreements as of December 31, 2025 and December 31, 2024:
(In $ millions)December 31, 2025December 31, 2024
Secured debt:
$575 million secured bond
575 575 
Total secured debt 575 575 
Unsecured debt:
Unsecured senior convertible bond50 50 
Total unsecured bond50 50 
Total principal debt 625 625 
Debt premium:
Premium on bond issuance
Total debt premium1 1 
Less: bond issuance costs(13)(16)
Total debt613 610 
$575 million secured bond
In July 2023, Seadrill issued $500 million in aggregate principal amount of 8.375% Senior Secured Second Lien Notes due 2030 in an offering conducted pursuant to Rule 144A and Regulation S under the Securities Act. In August 2023, Seadrill issued an additional
$75 million in aggregate principal amount of 8.375% Senior Secured Second Lien Notes due 2030 (the "Incremental Notes"), maturing on August 1, 2030 (together the "Notes"). The Incremental Notes were issued at 100.75% of par.
The net proceeds from the issuance of the Notes were used to: (i) prepay in full the outstanding amounts under our then-existing secured debt facilities and (ii) pay fees associated with exiting such secured debt facilities. A total of $187 million was paid to satisfy a first lien facility, including principal, interest, and exit fees, along with an additional make-whole payment of $10 million. A second lien facility was also completely repaid with a total payment of $123 million, which covered principal, interest, and exit fees.
Revolving credit facility
On July 27, 2023, Seadrill Limited, along with its subsidiary, Seadrill Finance Limited ("Seadrill Finance"), established a Senior Secured Revolving Credit Facility (the "Revolving Credit Facility"). The commitments under the Revolving Credit Facility, which carries a five-year term, became available for drawdown on July 27, 2023. The Revolving Credit Facility permits borrowings of up to $225 million in revolving credit for working capital and other corporate purposes and includes an “accordion feature” allowing Seadrill to increase this limit by up to an additional $100 million, subject to agreement from the lenders. It also includes a provision for issuing letters of credit up to $50 million. The Revolving Credit Facility incurs interest at a rate equal to a specified margin plus, at Seadrill Finance’s option, either: (i) the Term SOFR Rate (as defined in the Credit Agreement) plus 0.10%; or (ii) the Daily Simple SOFR (as defined in the Credit Agreement) plus 0.10%. For both the Term SOFR Rate loans and Daily Simple SOFR loans, the applicable margin was 2.75% per annum as of December 31, 2025, and may vary based on Seadrill’s Credit Ratings (as defined in the Credit Agreement), from 2.50% to 3.50% per annum. A commitment fee is incurred under the Revolving Credit Facility on undrawn amounts, at a rate of 0.5% per annum to and including July 27, 2026, 0.75% per annum from and including July 28, 2026 to and including July 27, 2027, and 1.00% per annum thereafter. This facility has not been drawn to date.
During the third quarter of 2025, the Company issued a NOK403 million guarantee (approximately $40 million as of December 31, 2025) under the Revolving Credit Facility related to SFL Hercules Ltd. claim, which reduced the available borrowings under the Revolving Credit Facility to approximately $185 million.
Refer to Note 24 – "Commitments and contingencies" for further details.
Unsecured senior convertible bond
The $50 million unsecured senior convertible bond (the "unsecured senior convertible bond"), issued on emergence from Chapter 11, has a maturity of August 2028 and bears interest, payable quarterly in cash, at the Term SOFR (as defined in the Note Purchase Agreement dated as of February 22, 2022, as amended (the "Note Purchase Agreement")), plus 6% on the aggregate principal amount of $50 million. The bond is convertible (in full and not in part) into Shares at a conversion rate of 52.6316 Shares per $1,000 principal amount of the bond, subject to certain adjustments set forth in the Note Purchase Agreement relating to the unsecured senior convertible bond. If not converted, a bullet repayment will become due on the maturity date.
Financial covenants
The Credit Agreement obligates Seadrill and its restricted subsidiaries to comply with the following financial covenants:
as of the last day of each fiscal quarter, the Interest Coverage Ratio (as defined in the Credit Agreement) is not permitted to be less than 2.50 to 1.00; and
as of the last day of each fiscal quarter, the Consolidated Total Net Leverage Ratio (as defined in the Credit Agreement) is not permitted to be greater than 3.00 to 1.00.
As of December 31, 2025, Seadrill was in compliance with these financial covenants.
v3.25.4
Other current and non-current liabilities
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
Other current and non-current liabilities Other current and non-current liabilities
Other current liabilities
As of December 31, 2025 and December 31, 2024, other current liabilities included the following:
(In $ millions)December 31, 2025December 31, 2024
Accrued expenses137 183 
Contract liabilities (1)
58 63 
Employee withheld taxes, social security and vacation payments47 64 
Taxes payable35 20 
Accrued interest expense21 21 
Unfavorable drilling contracts19 
Other liabilities12 13 
Total other current liabilities313 383 
(1) Contract liabilities include $3 million and $7 million of deferred revenue associated with our related party, Sonadrill, as of December 31, 2025 and December 31, 2024, respectively.
Other non-current liabilities
As of December 31, 2025 and December 31, 2024, other non-current liabilities included the following:
(In $ millions)December 31, 2025December 31, 2024
Uncertain tax positions22 55 
Contract liabilities36 48 
Lease liabilities18 
Unfavorable drilling contracts— 
Other liabilities12 
Total other non-current liabilities88 116 
Unfavorable drilling contracts and management services contracts
The following table summarizes the movement in unfavorable drilling contracts and management services contracts for the years ended December 31, 2025, and December 31, 2024:
 (In $ millions)
Net carrying amount
As of January 1, 202452 
Amortization(30)
As of December 31, 202422 
Amortization(19)
As of December 31, 20253 
Upon emergence from Chapter 11 proceedings and the application of Fresh Start accounting in 2022, and in connection with the acquisition of Aquadrill in 2023, unfavorable drilling contracts and management service contracts intangible liabilities were recognized. The amortization is recognized in the Consolidated Statements of Operations as "Depreciation and amortization". The weighted average remaining amortization period for unfavorable contracts is six months. Unfavorable drilling contracts of $3 million are expected to be amortized during the year ending December 31, 2026.
v3.25.4
Leases
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Leases Leases
Lessee arrangements
We have operating leases relating to our premises, for which we are the lessee. The most significant leases are for offices in Houston, USA, Liverpool, United Kingdom, Stavanger, Norway and Rio de Janeiro, Brazil.
Lessor arrangements
We also leased three benign environment jackup rigs, namely the West Castor, West Telesto, and West Tucana, to Gulfdrill, a joint venture, for a contract with Gulf Drilling International in Qatar. In June 2024, the Company sold these rigs, along with our 50% equity interest in the Gulfdrill joint venture.
On July 1, 2022, we commenced a lease for our 6th generation drillship, West Gemini, to our Sonadrill joint venture at a nominal charter rate. In May 2024, the charter rate was amended retroactively to January 1, 2024 to reflect the fair market value of the rig.
Undiscounted cashflows of operating leases
For operating leases where we are the lessee, our future undiscounted cash flows as of December 31, 2025, were as follows:
(In $ millions)December 31, 2025
2026
2027
2028
2029
2030 and thereafter20 
Total35 
Reconciliation between undiscounted cashflows and operating lease liabilities
The following table gives a reconciliation between the undiscounted cash flows and the related operating lease liabilities recognized within "Other current liabilities" and "Other non-current liabilities" in our Consolidated Balance Sheets:
(In $ millions)December 31, 2025December 31, 2024
Total undiscounted cash flows35 12 
Less discount(10)(1)
Less accrued lease incentive (5)— 
Operating lease liability20 11 
Of which:
Current
Non-current18 
Total 20 11 
Other supplementary information
(In $ millions, unless otherwise noted)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Operating lease cost
Total lease cost3 3 4 
Other information:
Cash paid for lease liabilities- operating cash flows
Right-of-use assets obtained in exchange for lease liabilities 12 
Weighted-average remaining lease term in months1005047
Weighted-average discount rate%%10 %
Undiscounted cashflows under lessor arrangement
For our operating lease where we are the lessor, which represents charter revenue from the West Gemini, our estimated future undiscounted cashflows as of December 31, 2025, was as follows:
(In $ millions)
202633 
Total33 
Refer to Note 21 – "Related party transactions" for details of the revenues recorded related to the West Gemini.
Leases Leases
Lessee arrangements
We have operating leases relating to our premises, for which we are the lessee. The most significant leases are for offices in Houston, USA, Liverpool, United Kingdom, Stavanger, Norway and Rio de Janeiro, Brazil.
Lessor arrangements
We also leased three benign environment jackup rigs, namely the West Castor, West Telesto, and West Tucana, to Gulfdrill, a joint venture, for a contract with Gulf Drilling International in Qatar. In June 2024, the Company sold these rigs, along with our 50% equity interest in the Gulfdrill joint venture.
On July 1, 2022, we commenced a lease for our 6th generation drillship, West Gemini, to our Sonadrill joint venture at a nominal charter rate. In May 2024, the charter rate was amended retroactively to January 1, 2024 to reflect the fair market value of the rig.
Undiscounted cashflows of operating leases
For operating leases where we are the lessee, our future undiscounted cash flows as of December 31, 2025, were as follows:
(In $ millions)December 31, 2025
2026
2027
2028
2029
2030 and thereafter20 
Total35 
Reconciliation between undiscounted cashflows and operating lease liabilities
The following table gives a reconciliation between the undiscounted cash flows and the related operating lease liabilities recognized within "Other current liabilities" and "Other non-current liabilities" in our Consolidated Balance Sheets:
(In $ millions)December 31, 2025December 31, 2024
Total undiscounted cash flows35 12 
Less discount(10)(1)
Less accrued lease incentive (5)— 
Operating lease liability20 11 
Of which:
Current
Non-current18 
Total 20 11 
Other supplementary information
(In $ millions, unless otherwise noted)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Operating lease cost
Total lease cost3 3 4 
Other information:
Cash paid for lease liabilities- operating cash flows
Right-of-use assets obtained in exchange for lease liabilities 12 
Weighted-average remaining lease term in months1005047
Weighted-average discount rate%%10 %
Undiscounted cashflows under lessor arrangement
For our operating lease where we are the lessor, which represents charter revenue from the West Gemini, our estimated future undiscounted cashflows as of December 31, 2025, was as follows:
(In $ millions)
202633 
Total33 
Refer to Note 21 – "Related party transactions" for details of the revenues recorded related to the West Gemini.
v3.25.4
Common shares
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Common shares Common shares
Share capital as of December 31, 2025 and December 31, 2024 was as follows:
 Issued and fully paid share capital
SharesPar value each$ thousands
As of January 1, 2024 (1)
74,048,962 $0.01 741 
Shares repurchased and cancelled(11,966,515)$0.01 (120)
Vesting of restricted stock units71,975 $0.01 
As of December 31, 202462,154,422 $0.01 622 
Vesting of restricted stock units (2)
219,749 $0.01 
As of December 31, 2025 (2)
62,374,171 $0.01 624 
(1) As of December 31, 2023 there were 74,048,962 total common shares issued, which included 343,619 common shares repurchased, pending cancellation. These shares were considered retired for accounting purposes.
(2) Excludes 67,629 common shares, vested as of December 31, 2025, pending approval before issuance.
Common share transactions for periods presented
Shares repurchased and cancelled
On August 14, 2023, the Board of Directors authorized a share repurchase program, which was announced on August 15, 2023, under which the Company repurchased $250 million of its outstanding common shares. The Company completed this share repurchase program on December 5, 2023, with a weighted average share price of $42.97, and cancelled the associated 5,817,579 treasury shares on December 20, 2023.
On November 27, 2023, the Board of Directors authorized, and the Company announced, an increase in the Company’s aggregate share repurchase authorization, allowing the Company to repurchase an additional $250 million of its outstanding common shares, taking the aggregate authorization to $500 million. On June 25, 2024, the Company announced it had completed the additional $250 million of repurchases, with a weighted average share price of $47.61, with the cancellation of 5,250,707 treasury shares acquired under the program on June 28, 2024. An additional 1,556 treasury shares were also cancelled on this date, which in aggregate, constituted fractional shares not permitted to be distributed in connection with past share issuances.
During the second quarter of 2024, the Company's Board of Directors authorized a new $500 million share repurchase program that will run for a period of two years from June 25, 2024, the date of completion for the programs initiated in 2023.
Under the new $500 million share repurchase program initiated during the second quarter of 2024, the Company repurchased an aggregate of 6,714,252 Shares, with a weighted average share price of $43.52, amounting to $292 million. On September 30, 2024 and December 16, 2024, the Company cancelled 4,213,349 and 2,500,903 treasury shares, respectively, repurchased under this program.
In aggregate, during the year ended December 31, 2024, the Company repurchased approximately 11.6 million common shares amounting to $527 million with a weighted average share price of $45.31. No common shares were repurchased during the year ended December 31, 2025.
Vesting of restricted stock units
During the year ended December 31, 2025, 219,749 common shares were issued relating to the vesting of restricted units under the Company's share based compensation plan (December 31, 2024: 71,975).
Refer to Note 20"Share based compensation" for further details.
v3.25.4
Share based compensation
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Share based compensation Share based compensation
On August 6, 2022, the Board of Directors adopted the Seadrill Limited 2022 Management Incentive Plan, which was amended and restated on September 25, 2023 and approved by the shareholders at Seadrill's annual general meeting held on November 17, 2023 (the "Management Incentive Plan") and reserved 2,910,053 common shares of the Company for issuance thereunder. As of February 20, 2026, 2,330,410 Shares remain available for issuance with respect to awards that have been or may be granted from time to time under the Management Incentive Plan.
During the year ended December 31, 2022, members of management were granted 125,553 time-based restricted stock units ("MIP 2022 RSUs") and 292,955 performance-based restricted stock units ("MIP 2022 PSUs"), and during the year ended December 31, 2023, the Company granted an additional 6,412 MIP 2022 RSUs and 14,960 MIP 2022 PSUs.
On February 1, 2023, the Company granted 65,492 restricted stock units ("LTIP 2023 RSUs") and 58,481 performance stock units ("LTIP 2023 PSUs") with similar terms to the 2022 grants. On September 25, 2023, under the same Management Incentive Plan, the Company granted 125,841 time-based restricted stock units ("MIP 2023 TRSUs") and 293,629 performance-based restricted stock units ("MIP 2023 PRSUs") to employees, 60% of which are subject to the achievement of a total shareholder return ("TSR") market condition and 40% of which are subject to the achievement of a performance condition based on free cash flow metrics ("FCF"). The time-based restricted stock units vest in three equal installments over a period of three years. The performance-based restricted stock units cliff vest over an explicit service period of two to three years.
These awards were to be settled only in cash until November 17, 2023 (the "Modification Date"), when a shareholder approval of the Management Incentive Plan was obtained. From and after the Modification Date, these awards may be settled in cash or common shares of the Company at the election of the Joint Nomination and Remuneration Committee (the "Committee").
Since the liability-classified awards were modified to equity-classified awards without changing any other terms of the awards, the fair value of the units at the Modification Date became the measurement basis from that point forward. For the MIP 2022 RSU, LTIP 2023 RSU, MIP 2023 TRSU and MIP 2023 PRSU – FCF, the Company used the market price of the underlying share listed on the NYSE on the Modification Date of $41.83. For the MIP 2022 PSU, LTIP 2023 PSU and MIP 2023 PRSU – TSR, the Modification Date fair values were $32.48, $16.96 and $51.24 respectively.
On April 17, 2024, the Company granted 22,283 time-based restricted stock units ("Board LTIP 2024 TRSUs") to the Board of Directors, vesting over a period of one year. The Company also granted 176,340 time-based restricted stock units ("LTIP 2024 TRSUs") and 220,454 performance-based restricted stock units ("LTIP 2024 PRSUs") to employees, 60% of which are subject to the achievement of a total shareholder return ("TSR") market condition and 40% of which are subject to the achievement of a performance condition based on free cash flow metrics ("FCF"). The time-based restricted stock units vest in three equal installments over a period of three years, and the performance-based restricted stock units cliff vest over an explicit service period of three years. For the Board LTIP 2024 TRSU, LTIP 2024 TRSU and LTIP 2024 PRSU – FCF, the grant date fair value was $49.81. For the LTIP 2024 PRSU - TSR, the grant date fair value was $63.18.
On April 25, 2025, the Company also granted 343,433 time-based restricted stock units ("LTIP 2025 TRSUs") and 431,708 performance-based restricted stock units ("LTIP 2025 PRSUs") to employees, 60% of which are subject to the achievement of a total shareholder return ("TSR") market condition and 40% of which are subject to the achievement of a performance condition based on free cash flow metrics ("FCF"). The time-based restricted stock units vest in three equal installments over a period of three years, and the performance-based restricted stock units cliff vest over an explicit service period of three years. For the LTIP 2025 TRSU and LTIP 2025 PRSU – FCF, the grant date fair value was $20.62. For the LTIP 2025 PRSU - TSR, the grant date fair value was $14.97.
On May 14, 2025, the Company granted 44,955 time-based restricted stock units ("Board LTIP 2025 TRSUs") to the Board of Directors, vesting over a period of one year. For the Board LTIP 2025 TRSU, the grant date fair value was $25.15.
The fair value of performance-based restricted stock units subject to the achievement of a total shareholder return is estimated using a Monte Carlo simulation to model future share prices of the Company and a peer group of companies. The volatility assumption is based on historical experience, and the risk-free interest rate is based on a U.S. Constant Maturity Yield Curve, with a maturity similar to the remaining term of the restricted stock units. The assumptions for volatility, dividend yield and risk-free interest rate are presented in the table below:
Expected volatilityExpected dividend yieldRisk-free interest rate
Year ended December 31, 2023
LTIP 2023 PSU 45.0 %— %4.8 %
MIP 2023 PRSU - TSR45.0 %— %4.8 %
Year ended December 31, 2024
LTIP 2024 PRSU - TSR45.0 %— %4.8 %
Year ended December 31, 2025
LTIP 2025 PRSU - TSR51.0 %— %3.7 %
A summary of the time-based restricted stock units and performance-based restricted stock units granted and vested, is presented below:
Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Awards subject to service or external market conditions
Weighted-average grant date/modification date fair value ($ per share)18.67 55.15 38.74 
Total fair value of share awards vested during the period (in $ millions) (1)
12 
Awards subject to internal performance conditions
Weighted-average grant date/modification date fair value ($ per share)20.62 49.81 41.83 
Total fair value of share awards vested during the period (in $ millions)— — 
(1) During 2023, 43,988 awards vested prior to the Modification Date and were cash-settled at the settlement date fair value.
The following table summarizes time-based share awards activity for the year ended December 31, 2025:
Awards subject to service or external market conditionsAwards subject to internal performance conditions
SharesWeighted average grant date fair value (in $)Weighted average remaining contractual term (in years)SharesWeighted average grant date fair value (in $)Weighted average remaining contractual term (in years)
Non-vested restricted share units at January 1, 2025 857,350 44.86 1.31224,840 44.96 1.51
Granted during the year647,413 18.67 — 172,683 20.62 — 
Vested during the year(324,003)39.57 — (105,067)41.83 — 
Forfeited during the year(22,476)34.02 — (3,766)35.20 — 
Change in units based on performance(243,932)44.07 — (115,430)33.25 — 
Non-vested restricted share units at December 31, 2025914,352 28.68 1.72173,260 30.66 1.66
The Company accounts for forfeitures as they occur. Using the straight-line method of expensing the restricted stock grants, the weighted average estimated value of the Shares calculated at the Modification Date or grant date are recognized as compensation cost in the Consolidated Statements of Operations over the period (ranging from one to three years) to the vesting date.
A summary of share based compensation expense is presented below:
(In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Selling, general and administration expense18 16 11 
Vessel and rig operating expense
Income tax benefit
As of December 31, 2025, there was $18 million of total estimated unrecognized share based compensation expense, which will be recognized over a remaining weighted average period of 1.7 years.
v3.25.4
Related party transactions
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Related party transactions Related party transactions
As of December 31, 2025, our major related party is the Sonadrill joint venture, over which we hold significant influence. Previously, our related parties included a 50% interest in the Gulfdrill joint venture, which was sold in June 2024, and a 35% interest in Paratus Energy Services Ltd ("PES"), including its wholly-owned subsidiary, SeaMex, which was sold in February 2023.
In the following sections, we provide an analysis of transactions with related parties and balances outstanding with related parties.
Related party revenue
 (In $ millions)
Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Management fee revenues (a)
242 235 222 
Add-on services12 12 13 
Reimbursable revenues (b)
30 13 18 
Leasing revenues (c)
33 54 33 
Other (d)
— 12 
Total related party operating revenues 317 319 298 
(a) Seadrill has provided management and administrative services to Sonadrill, SeaMex, and PES, and operational and technical support services to SeaMex and Sonadrill. These services were charged to our affiliates on a cost-plus mark-up or dayrate basis. Following the disposal of our remaining 35% equity interest in PES on February 24, 2023, PES and SeaMex are no longer related parties of Seadrill and any revenue subsequent to that date has been excluded from the above results. "Management fee revenues" and "Add-on services" are recognized within "Management contract revenues" in our Consolidated Statements of Operations.
(b) Reimbursable revenues primarily relate to Sonadrill project work on the Libongos, Quenguela, and West Gemini rigs.
(c) Leasing revenues earned on the charter of the West Gemini to Sonadrill, as well as the West Castor, West Telesto and West Tucana to Gulfdrill, up to the disposal of these rigs in June 2024.
(d) On July 1, 2022, Seadrill novated its drilling contract for the West Gemini in Angola to the Sonadrill joint venture and leased the West Gemini to Sonadrill for the duration of that contract and the follow-on contract, entered into directly by Sonadrill, at a nominal charter rate, based on a commitment made under the terms of the joint venture agreement. At the commencement of the lease, we recorded a liability representing the fair value of the lease commitment which we amortized as other revenue, on a straight-line basis, over the lease term. In May 2024, the West Gemini bareboat lease was amended to reflect the fair market value of the rig lease, resulting in the derecognition of the lease commitment liability and cessation of amortization.
Related party balances
As of December 31, 2025 and December 31, 2024, Sonadrill prepaid management fees to Seadrill of $3 million and $7 million, respectively. These balances were recorded in "Other current liabilities" within our Consolidated Balance Sheets.
v3.25.4
Financial instruments and risk management
12 Months Ended
Dec. 31, 2025
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Financial instruments and risk management Financial instruments and risk management
We are exposed to several market risks, including credit risk, foreign currency risk and interest rate risk. Our policy is to reduce our exposure to these risks, where possible, within boundaries deemed appropriate by our management team. This may include the use of derivative instruments.
Credit risk
We have financial assets, including cash and cash equivalents, trade receivables, and other receivables. These assets expose us to credit risk arising from possible default by the counterparty. Most of the counterparties are creditworthy financial institutions or large oil and gas companies. We do not expect any significant loss to result from non-performance by such counterparties. We do not typically demand collateral in the normal course of business. Credit risk is considered as part of our expected credit loss provision.
Concentration of risk
There is a concentration of credit risk with respect to cash and cash equivalents to the extent that most of the amounts are carried with Citibank, Deutsche Bank, JP Morgan and DNB. We consider these risks to be remote, but may utilize instruments such as money market deposits to manage concentration of risk with respect to cash and cash equivalents. We also have a concentration of risk with respect to customers, including affiliated companies. For details on the customers with greater than 10% of contract revenues, refer to Note 4 – "Segment information".
Foreign exchange risk
It is customary in the oil and gas industry that a majority of our revenues and expenses are denominated in U.S. dollars, which is the functional currency of our subsidiaries and equity method investees. However, a portion of the revenues and expenses of certain of our subsidiaries and equity method investees are denominated in other currencies. We are therefore exposed to foreign exchange gains and losses that may arise on the revaluation or settlement of monetary balances denominated in foreign currencies.
Our foreign exchange exposures primarily relate to cash and working capital balances denominated in foreign currencies. We do not expect these exposures to cause a significant amount of fluctuation in net income and do not currently hedge them. The effect of fluctuations in currency exchange rates arising from our international operations has not had a material impact on our overall operating results.
Interest rate risk
The majority of our debt portfolio is on a fixed interest rate. Please refer to Note 16 – "Debt" for further details.
v3.25.4
Fair value measurements
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Fair value measurements Fair value measurements
Fair value of financial instruments measured at amortized cost
The carrying values and estimated fair values of certain of our financial instruments as of December 31, 2025 and December 31, 2024 were as follows:
December 31, 2025December 31, 2024
(In $ millions)Fair
value
Carrying
value
Fair
value
Carrying
value
Liabilities
$575 million secured bond (Level 1)
598 563 587 560 
Unsecured senior convertible bond - debt component (Level 3)
56 50 56 50 
Financial instruments categorized as level 1
The fair value of the $575 million bond is based on market traded value.
Financial instruments categorized as level 3
The fair value attributed to the unsecured senior convertible bond was bifurcated into two elements: the straight debt component was derived through a discounted cash flow approach, and the conversion option was derived through an option pricing model. The conversion option was recorded in equity at the point the bond was issued and, therefore, has not been included in the table above.
Our cash and cash equivalents, restricted cash, accounts receivable, and accounts payable are by their nature short-term. As a result, the carrying values included in our Consolidated Balance Sheets approximate fair value.
Fair value of non-financial instruments
We review our long-lived assets for impairment whenever events or changes in circumstances indicate indicators of impairment exist. In these evaluations, we compare estimated undiscounted future net cash flows expected to be generated from the asset (or asset group), including eventual disposal. If the undiscounted future net cash flows are less than the carrying value of the asset (or asset group), we estimate the fair value of the asset (or asset group) to determine the impairment.
During the year ended December 31, 2025, indicators of impairment were present for the West Eclipse primarily related to a sustained lack of future utilization plans. We tested the recoverability of the drilling unit and determined the asset was impaired by $22 million. The remaining carrying amount of the drilling unit is not material.
v3.25.4
Commitments and contingencies
12 Months Ended
Dec. 31, 2025
Commitments and Contingencies Disclosure [Abstract]  
Commitments and contingencies Commitments and contingencies
We recognize loss contingencies in the Consolidated Financial Statements where it is probable that an outflow of economic benefits will be required to settle an obligation and the amount is reasonably estimable. An adverse outcome in a matter described below could have an adverse effect on Seadrill's operating results, cash flows and financial position. Accruals for contingencies and uncertain tax positions related to matters described below, if any, are recorded in "Accrued expenses" within "Other current liabilities" and "Uncertain tax positions" within "Other non-current liabilities", respectively, in the Consolidated Balance Sheets.
Legal Proceedings
SFL Hercules Ltd.
On March 5, 2023, Seadrill was served with a claim from SFL Hercules Ltd., filed in the Oslo District Court in Norway, relating to our redelivery of the rig West Hercules to SFL Corporation Ltd. ("SFL") in December 2022. In February 2025, the Oslo District Court delivered a judgment in favor of SFL Hercules Ltd. ordering Seadrill to pay SFL approximately $37 million, plus interest and legal costs of approximately $11 million, based on foreign exchange rates at the time of the judgment. Seadrill intends to vigorously contest the judgment and filed an appeal in March 2025. The appeal proceedings are scheduled to commence on April 7, 2026. The ultimate amount due, if any, cannot be predicted at this time.
As is customary in Norway, Seadrill issued a guarantee in the amount of NOK574 million in August 2025 (approximately $57 million as of December 31, 2025) to the Norwegian Enforcement Authorities as security for the judgment. The issued guarantee consists of NOK403 million (approximately $40 million as of December 31, 2025) from our Revolving Credit Facility and NOK171 million (approximately $17 million as of December 31, 2025) from our Bilateral Facility.
Sonadrill fees claim
In March 2023, Seadrill was served with a claim from an individual (the "Claimant") filed in the High Court of Justice, Business and Property Courts of England and Wales, King's Bench Division, Commercial Court (the "High Court"). The Claimant alleged breach of contract and unjust enrichment damages of approximately $72 million related to an alleged failure by the Company to pay the Claimant a fee for services in arranging the Sonadrill joint venture dating back to 2018. The case concluded on March 18, 2025.
On July 11, 2025, the High Court rendered judgment in favor of the Claimant. In October 2025, the High Court ruled on the first tranche of damages for the period prior to October 2024, including interest and legal fees. The parties are continuing to make submissions to the High Court on the issue of the quantum of damages to be paid for the second tranche of damages incurred subsequent to October 2024; however, Seadrill presently estimates that its aggregate liability following the High Court's judgment, including all interest and legal fees, is unlikely to exceed $61 million, subject to finalization of calculations relating to second tranche interest. Seadrill's request for permission for an appeal to the Court of Appeal was not granted. In October 2025, Seadrill paid the first tranche of damages of approximately $43 million.
Nigerian Cabotage Act litigation
In November 2015, the Nigerian Maritime Administration and Safety Agency ("NMASA") issued a detention in respect of the rig West Capella for failure to comply with requirements of the Coastal and Inland Shipping (Cabotage) Act 2003 (the "Cabotage Act"), specifically, failure to pay a Cabotage fee of 2% on contract revenue. While the named party is Seadrill Mobile Units Nigeria Ltd (previously an Aquadrill entity, acquired by Seadrill upon the merger of Seadrill and Aquadrill) ("SMUNL"), the matter relates to three rigs: the West Capella, West Saturn and West Jupiter. SMUNL commenced proceedings in May 2016 against the Honourable Minister for Transportation, the Attorney General of the Federation and NMASA with respect to interpretation of the Cabotage Act. On June 14, 2019, the Federal High Court of Nigeria delivered a judgment (1) finding that: (a) Drilling operations fall within the definition of "Coastal Trade" or "Cabotage" under the Cabotage Act and (b) Drilling Rigs fall within the definition of "Vessels" under the Cabotage Act, and (2) directing SMUNL to deduct 2%, or approximately $69 million, of their contract value and remit the same to NMASA. On June 24, 2019, the Court of Appeals sitting in Lagos ("COA") issued a conflicting judgment in Transocean Support Services Nigeria & Ors v NIMASA & Anor, finding drilling units cannot be deemed vessels under the Cabotage Act pending appeal. SMUNL filed an appeal to the COA on July 22, 2019, and applied to the Federal High Court for an injunction pending appeal to prevent enforcement. Due to the volume of cases currently being handled by the COA, the Registry of the COA is yet to schedule the hearing date for the appeal. Although we intend to strongly pursue this appeal, we cannot predict the outcome of this case.
Sete Brazil claim
In or around 2010, Petroleo Brasileiro S.A. ("Petrobras") initiated a project in Brazil to construct a fleet of 28 offshore drilling units to support Petrobras (the "Sete Brazil Project"). A Brazilian company ("Sete Brazil") was formed in Brazil as a vehicle for the Sete Brazil Project. The Sete Brazil Project was unable to obtain financing and none of the 28 offshore drilling units was ever constructed. Sete Brazil was eventually declared bankrupt by the Brazilian courts in December 2024 although that bankruptcy is presently suspended.

In January 2025, Seadrill Brazil received notices from Petrobras asserting "delay penalties" against Seadrill Brazil relating to three drillships to be constructed under the Sete Brazil Project and operated in Brazil by Seadrill Brazil under contracts awarded in 2012. The aggregate amount of the delay penalties claimed by Petrobras as of the date of receipt of the notices was approximately $213 million, with the potential for further delay penalties, which could be significant, to be assessed ratably over the remaining term of the drilling contracts for the three drillships. Petrobras indicated it may exercise set-off rights against certain amounts payable to Seadrill Brazil under its contracts with Petrobras for our five drillships (unrelated to the Sete Brazil Project) that are currently operating in Brazil, revenues related to which are included in our backlog as of December 31, 2025. No set-off right has been exercised to date. The contracts limit aggregate delay penalties to 10% of the total "estimated contract value", as defined in the contracts.

The Sete Brazil Project contracts also provide an alternative remedy to Petrobras of "compensatory damages" based upon termination of the contracts for which we would have joint and several liability if such damages were awarded to Petrobras. Petrobras could seek delay penalties or compensatory damages but could not seek both under the contracts. We were copied on correspondence between Petrobras and Sete Brazil (and certain of its related companies) in which Petrobras alleged that it is entitled to collect compensatory damages of approximately $825 million from these companies. Petrobras has not indicated to us that they intend to pursue these claims against us or set off these claims against our current drilling contracts. We dispute liability and do not believe any damages are due to Petrobras from us, Sete Brazil or any of its related companies in connection with the Sete Brazil Project as either delay penalties or compensatory damages.
Petrobras and Seadrill have agreed to participate in voluntary mediation, and Petrobras has committed to not exercise any set-off rights pending the outcome of the mediation. Petrobras has indicated that the mediation could commence in the third quarter of 2026. We cannot
predict when the mediation will be completed, or what the outcome may be. Dialogue between the parties is ongoing. We are evaluating our legal options, which may include, among other things, seeking injunctive relief, seeking remedies against Petrobras under Seadrill’s prior U.S. Chapter 11 bankruptcy proceedings, and asserting counterclaims for substantial damages against Petrobras in Brazilian courts. This matter is in its early stages, and we are not able to predict its timing or outcome. In addition, the nature, timing, calculation and ultimate amount of the purported penalties are subject to principles of contract interpretation before Brazilian courts. Seadrill intends to vigorously defend its position and pursue available remedies.
Because we do not believe that it is probable that a loss with respect to the claims alleged by Petrobras has been incurred, and we cannot reasonably estimate the amount of any such loss, were it to be incurred, we have not accrued any amounts in respect thereof in our financial statements.
Brazil tax assessments
Seadrill Serviços de Petróleo Ltda ("Seadrill Brazil") has a long-standing dispute with Brazil’s tax authority relating to assessment of income tax, penalties, and interest for years 2009 and 2010 and is litigating the matter in Brazil’s courts. The trial court ruled in favor of Seadrill Brazil, but the Federal Regional Court reversed the lower court decision in September 2023 and upheld the tax authority’s assessment. In the first quarter of 2024, Seadrill Brazil filed an appeal in Brazil’s Superior Court of Justice, and we continue to vigorously defend our position. The ultimate timing and outcome of this litigation cannot be determined. At December 31, 2025, the assessed income tax, penalties, interest accruing on the asserted tax underpayment, and other amounts the courts potentially may award Brazil’s government, together, totaled approximately $78 million.
In connection with its judicial appeal against the tax authority’s assessment for years 2009 and 2010, Seadrill Brazil has entered into an agreement for an insurance bond of BRL435 million ($79 million as of December 31, 2025).

Additionally, Seadrill Brazil has brought administrative appeals against assessments of additional income tax, indirect taxes, penalties, and interest for years 2012, 2016, and 2017. The assessments for these subsequent years raise issues similar to those that are the subject of the disputed assessments for 2009 and 2010, but the 2012 assessment involves other factual and legal issues as well. The timing and outcome of these administrative appeals and of any subsequent judicial review cannot be determined. As of December 31, 2025, the assessed taxes, penalties, and interest for 2012, 2016, and 2017 totaled, in aggregate, approximately $84 million.
Other tax matters
Other tax audits and disputed assessments of income and other taxes, including applicable penalties and interest, remain outstanding as of December 31, 2025 and continue to be monitored and evaluated by the Company. These tax audit and assessment claims are attributable principally to Ghana, Mexico, Norway, and the United States. We continue to vigorously defend our tax positions and currently consider the ultimate resolution of tax audit and assessment claims will not have a material adverse effect on our financial position, operating results and cash flows.

We operate in various countries in the world. We recognize uncertain tax positions if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit by relevant tax authorities, including resolution of related appeals or litigation processes, if any. While we believe we have the required support for the positions taken on our tax returns, we cannot predict with certainty as to the ultimate outcome of any existing or future assessments.
Other material disputes or litigation
In addition to the foregoing, from time to time we are a named defendant or party in certain other lawsuits, claims or proceedings arising in the ordinary course of business or in connection with our acquisition and disposal activities. Although the outcome of such lawsuits or other proceedings cannot be predicted with certainty, and the amount of any liability that could arise with respect to such lawsuits or other proceedings cannot be predicted accurately, we currently do not expect these other matters to have a material adverse effect on our financial position, operating results and cash flows.
Guarantees
We have issued performance guarantees for potential liabilities that may result from drilling activities under current or previous managed rig arrangements with Sonadrill. As of December 31, 2025, we had not recognized any liabilities for these guarantees as we do not consider it probable that the guarantees will be called. The guarantees provided on behalf of Sonadrill have been capped at $1.1 billion, in the aggregate, across the three rigs operating in the joint venture on two active and two historic contracts.
v3.25.4
Business combinations
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Business combinations Business combinations
Aquadrill acquisition
On the Closing Date, Seadrill completed the acquisition of Aquadrill, an offshore drilling unit owner. Pursuant to the Merger Agreement, Merger Sub merged with and into Aquadrill, with Aquadrill surviving the Merger as a wholly owned subsidiary of Seadrill. In connection with the Merger, and pursuant to the Merger Agreement, Seadrill exchanged consideration consisting of (i) 29.9 million Seadrill common shares, (ii) $30 million settled by tax withholding in lieu of common shares, and (iii) cash consideration of $1 million. At the Closing Date, Aquadrill unitholders represented approximately 37% of Seadrill's post-Merger issued and outstanding Shares.
As previously disclosed, the Board of Directors viewed the following factors, among others, as generally favorable in its determination and approval of the Merger: (A) the combined company is expected to (i) be in a position to serve a broader range of customers, (ii) have a more substantial presence in the offshore drilling market, (iii) take on Aquadrill drilling units without taking on a substantial cost structure, (iv) have a diversified portfolio of contract coverage and (v) given the extensive history between Aquadrill and Seadrill, be positioned to rapidly integrate the two businesses, and (B) the Seadrill management team’s familiarity with the business, assets and competitive position of Aquadrill.
As a result of the Merger, Seadrill acquired Aquadrill’s four drillships, one semi-submersible and three tender-assist units. On May 19, 2023, Seadrill entered into definitive sale and purchase agreements to sell the three tender-assist units (T-15, T-16, and West Vencedor), acquired in the Merger, with an agreed aggregate sale price of approximately $84 million. The sale completed on July 28, 2023.
In connection with this acquisition, the Company incurred $2 million, $24 million, and $24 million of acquisition and integration related expenses during the years ended December 31, 2025, December 31, 2024, and December 31, 2023, respectively. These expenses are included in "Merger and integration related expenses" on the Consolidated Statements of Operations. In addition, the Company incurred $4 million of issuance costs which have been reflected against the fair value of the Shares as a reduction to Additional paid-in capital in the Consolidated Statements of Changes in Shareholders' Equity.
Merger and integration related expenses primarily consist of legal and advisory costs incurred to facilitate the closure of the Aquadrill acquisition, as well as expenses associated with integrating Aquadrill into Seadrill's existing operating structure and closing out the MSA agreements.
We used a convenience date of April 1, 2023 (the "Convenience Date") to account for this acquisition and have recorded activity from the Convenience Date in Seadrill's results.
Purchase price allocation
The Merger was accounted for as a business combination under the acquisition method of accounting in accordance with ASC Topic 805, Business Combinations, with Seadrill being treated as the accounting acquirer. Under this method, the purchase consideration in the Merger reflects (i) the Shares issued in connection with the Merger, (ii) tax withholding liability, and (iii) cash consideration, as described above. The issued Shares were recorded at $41.62 per share, the fair value on the Closing Date. Concurrently, the assets acquired and liabilities assumed were recorded on Seadrill’s Consolidated Balance Sheets at their respective fair values. During the first quarter of 2024, we completed the analysis to assign fair value to all tangible and intangible assets acquired and liabilities assumed. We estimated the fair value of the net assets and liabilities acquired to be equal to the purchase price, and therefore, no goodwill or bargain purchase gain was recognized in the financial statements.
Determining the fair values of the assets and liabilities of Aquadrill required judgment and certain assumptions to be made, the most significant of these being related to the valuation of Aquadrill’s drilling units and other related tangible assets. Further details regarding the valuation process are described below.
i. Drilling units
To estimate the fair value of the drilling units, management primarily relied upon the income approach. The market approach was considered to substantiate a floor value for rigs where the income approach indicated a value lower than a value in-exchange. In the application of the income approach, we utilized the discounted cash flow ("DCF") method. The DCF method involves estimating the future free cash flows of an asset and discounting these cash flows to present value. Free cash flows are generally defined as debt-free operating cash flows adjusted to reflect capital expenditure requirements.
Assumptions used in our assessment included, but were not limited to, future marketability of each drilling unit in light of the current market conditions and its current technical specifications, timing of existing and future contract awards and expected operating dayrates, operating costs, utilization rates, tax rates, discount rates, capital expenditures, market values, reactivation costs, and estimated economic useful lives. We included an allocation for corporate overhead when calculating the discounted cash flows expected to be generated from our drilling units over their remaining useful lives. The cash flows were discounted at a market participant WACC, which was derived from a blend of market participant after-tax costs of debt and market participant costs of equity, weighted by the respective percentage of debt and equity to total capital, and computed using public share price information for similar publicly traded guideline companies, certain U.S. Treasury rates, and certain risk premiums specific to the Company. The inputs and assumptions related to these assets are categorized as Level 3 in the fair value hierarchy.
ii. Drilling and management services contracts
The Company recognized intangible assets and liabilities related to drilling and management service contracts that had favorable and unfavorable terms compared to the current market at the Closing Date. The Company recorded the fair value adjustment for the off-market contract liabilities and assets to "Other current liabilities", "Other current assets", and "Other non-current assets" in the amounts of $49 million, $6 million, and $1 million respectively.
The table below summarizes the total consideration transferred at the Closing Date:
(In $ millions, except share data and ratios)Aquadrill Shares
Final Exchange Ratio (4)
As of Acquisition
Aquadrill outstanding shares as of April 3, 202320,000,000 1.4128,258,965 
Aquadrill restricted stock units122,104 1.41172,527 
Aquadrill phantom award units105,700 1.41149,349 
Aquadrill phantom appreciation rights570,000 0.70399,576 
Total Aquadrill shares converted to Seadrill shares20,797,804 28,980,416 
Company Sale Bonus (1)
1,664,743 
Total Seadrill shares eligible for purchase of Aquadrill30,645,159 
Less: Tax withholding in lieu of common shares (2)
(744,150)
Less: Seadrill shares settled in cash (3)
(34,505)
Seadrill shares issued for purchase of Aquadrill29,866,505 
Seadrill share price at April 3, 2023 market close41.62 
Consideration issued in Seadrill shares1,243 
Consideration settled by tax withholding (2)
30 
Consideration settled in cash (3)
Total consideration transferred1,274 
(1) Immediately prior to the Closing Date, the Sale Bonus Award Agreement, dated as of May 24, 2021, by and between Aquadrill and Steven Newman, the Chief Executive Officer and a director of Aquadrill, was terminated and in connection with such termination at the Effective Time and in accordance with the Merger Agreement, Mr. Newman received 1,013,405 Seadrill common shares and $26 million tax withholding, paid on his behalf, in lieu of Seadrill common shares.
(2) Pursuant to the Merger Agreement, in lieu of issuing Seadrill common shares, the Company elected to pay $30 million of tax withholding. These Shares were settled at a per share value agreed upon between the Company and the Aquadrill board of directors.
(3) Pursuant to the Merger Agreement, in lieu of issuing Seadrill common shares, certain non-employee board members elected to receive $1 million cash in lieu of Seadrill common shares. These Shares were settled at a per share value agreed upon between the Company and the Aquadrill board of directors.
(4) Final exchange ratios calculated pursuant to the Merger Agreement.
The table below represents the final purchase price allocation to the identifiable assets acquired and liabilities assumed at the Closing Date and subsequent adjustments made during the measurement period:
(In $ millions)As of AcquisitionMeasurement Period AdjustmentsUpdated As of Acquisition
Assets acquired:
Cash and cash equivalents5151
Restricted cash55
Accounts receivable6060
Other current assets36743
Total current assets1527159
Drilling units1,255(3)1,252
Deferred tax assets1919
Equipment11
Other non-current assets55
Total non-current assets1,280(3)1,277
Total assets acquired1,43241,436
Liabilities assumed:
Trade accounts payable1111
Other current liabilities69473
Total current liabilities80484
Other non-current liabilities7878
Total non-current liabilities7878
Total liabilities assumed1584162
Net asset acquired1,2741,274
Post-merger operating results
The following table reflects Aquadrill's operating revenue and net income from continuing operations included in Seadrill's consolidated statement of operations subsequent to the Convenience Date.
(In $ millions)Year ended December 31, 2023
Operating revenue 383
Net income145
Pro forma financial information
The pro forma summary uses estimates and assumptions based on information available at the time. We believe the estimates and assumptions are reasonable; however, actual results may have differed significantly from this pro forma financial information. The pro forma information does not purport to be indicative of results of operations that would have occurred had the Merger occurred on the basis assumed above, nor is such information indicative of our expected future results. The pro forma results of operations do not reflect any cost savings or other synergies that might have been achieved from combining the operations or any estimated costs that have not yet been incurred to integrate Aquadrill assets.
These pro forma amounts have been calculated after adjusting the results to reflect (i) the additional depreciation and amortization that would have been charged assuming the fair value adjustments to drilling units and off-market contract liabilities had been applied from February 23, 2022, (ii) certain acquisition related expenses incurred directly in connection with the Merger as if it had occurred on February 23, 2022, and (iii) removal of any pre-acquisition revenues and expenses between Seadrill and Aquadrill.
(In $ millions, except per share data)Year ended December 31, 2023
Operating revenue1,580 
Net income262
Basic EPS3.34
Diluted EPS3.29
Seadrill and Aquadrill incurred total acquisition related expenses of $11 million and $5 million, respectively, of which $8 million and $3 million, respectively, were incurred during the year ended December 31, 2023. Seadrill's acquisition related expenses are included in "Merger and integration related expenses" on the Consolidated Statements of Operations.
On July 28, 2023, the Company completed the sale of the tender-assist units. The table below summarizes the results of operations related to the tender-assist units included in the pro forma results of operations:
(in $ millions)Year ended December 31, 2023
Tender-assist units
Operating revenue13
Net loss (8)
v3.25.4
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.4
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2025
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.4
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2025
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
Seadrill is dedicated to upholding comprehensive cybersecurity policies and procedures to safeguard our assets, data, and stakeholders. We achieve this by continuously assessing, identifying, and managing material risks associated with cybersecurity threats. Our cybersecurity program is built upon the U.S. Department of Commerce’s National Institute of Standards and Technology (“NIST”) Cybersecurity Framework for Information Technology (“IT”) environments, and complemented by the IEC 62443 series of standards for securing Operational Technology (“OT”) and industrial control systems. Together, these frameworks provide a structured, risk-based approach to managing cybersecurity across both enterprise and operational domains. Cybersecurity risk is an integral part of our Enterprise Risk Management (“ERM”) program, which evaluates potential impacts to our operations, financial stability, and reputation.

The Executive Vice President, Chief Technology and Sustainability Officer serves as the Senior Management sponsor for cybersecurity risk and mitigation plans. Day-to-day management of cybersecurity risks falls under the responsibility of the Director of Information Security and Information Technology ("ISIT"). Our Director of Information Security is a seasoned cybersecurity and risk management leader with over 20 years of experience directing enterprise-wide security programs and IT governance for Fortune 1000 organizations in the energy sector, specializing in the development of global cybersecurity frameworks and the mitigation of digital risks within complex offshore environments.
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block] Seadrill is dedicated to upholding comprehensive cybersecurity policies and procedures to safeguard our assets, data, and stakeholders. We achieve this by continuously assessing, identifying, and managing material risks associated with cybersecurity threats.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]
The governance of Seadrill’s cybersecurity program is detailed in Directives and Procedures within our Management System. These documents are regularly reviewed and outline the roles of our Cybersecurity Steering Committee, Security Operations Center, and our comprehensive Cyber Incident Response Plan. This plan specifies procedures for assessing the risk of foreseeable cyber incidents, escalating incidents to Senior Management (including necessary disclosures), and systematically responding to incidents through isolation, containment, analysis, and resolution. A structured de-escalation process follows these actions to ensure resolution and recovery. Our processes also address cybersecurity risks associated with third-party service providers, including those in our supply chain or with access to our systems or data. We evaluate key third-party providers’ cybersecurity postures and may recommend specific mitigation controls. The Company works with various assessors, consultants, auditors, and other third parties on a regular basis to ensure the effectiveness of our cybersecurity measures.

To maintain and enhance the strength of our cybersecurity controls while reducing risk exposure, Seadrill conducts vulnerability assessments and penetration testing. As a principal risk, cybersecurity is also included in our rolling Internal Audit & Assurance program and is subject to external ISO 9001 quality management certification, certified by Det Norske Veritas. Oversight of these efforts is provided by the Assurance, Quality & Enterprise Risk Function, which ensures the robustness of key mitigations and controls.

Senior Management oversee the cybersecurity program through weekly and monthly updates, and report on the cybersecurity program to the Audit and Risk Committee for oversight, on a quarterly basis. Additionally, cybersecurity risks are reviewed annually as part of the ERM program. The ISIT Function leads ongoing training and awareness initiatives that apply to all Seadrill personnel, including employees, contractors and contingent workers, emphasizing cybersecurity as a critical organizational priority and mitigating the potential human factor in cyber incidents.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Senior Management oversee the cybersecurity program through weekly and monthly updates, and report on the cybersecurity program to the Audit and Risk Committee for oversight, on a quarterly basis
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]
To maintain and enhance the strength of our cybersecurity controls while reducing risk exposure, Seadrill conducts vulnerability assessments and penetration testing. As a principal risk, cybersecurity is also included in our rolling Internal Audit & Assurance program and is subject to external ISO 9001 quality management certification, certified by Det Norske Veritas. Oversight of these efforts is provided by the Assurance, Quality & Enterprise Risk Function, which ensures the robustness of key mitigations and controls.

Senior Management oversee the cybersecurity program through weekly and monthly updates, and report on the cybersecurity program to the Audit and Risk Committee for oversight, on a quarterly basis. Additionally, cybersecurity risks are reviewed annually as part of the ERM program. The ISIT Function leads ongoing training and awareness initiatives that apply to all Seadrill personnel, including employees, contractors and contingent workers, emphasizing cybersecurity as a critical organizational priority and mitigating the potential human factor in cyber incidents.
Cybersecurity Risk Role of Management [Text Block]
The Executive Vice President, Chief Technology and Sustainability Officer serves as the Senior Management sponsor for cybersecurity risk and mitigation plans. Day-to-day management of cybersecurity risks falls under the responsibility of the Director of Information Security and Information Technology ("ISIT"). Our Director of Information Security is a seasoned cybersecurity and risk management leader with over 20 years of experience directing enterprise-wide security programs and IT governance for Fortune 1000 organizations in the energy sector, specializing in the development of global cybersecurity frameworks and the mitigation of digital risks within complex offshore environments.
The governance of Seadrill’s cybersecurity program is detailed in Directives and Procedures within our Management System. These documents are regularly reviewed and outline the roles of our Cybersecurity Steering Committee, Security Operations Center, and our comprehensive Cyber Incident Response Plan. This plan specifies procedures for assessing the risk of foreseeable cyber incidents, escalating incidents to Senior Management (including necessary disclosures), and systematically responding to incidents through isolation, containment, analysis, and resolution. A structured de-escalation process follows these actions to ensure resolution and recovery. Our processes also address cybersecurity risks associated with third-party service providers, including those in our supply chain or with access to our systems or data. We evaluate key third-party providers’ cybersecurity postures and may recommend specific mitigation controls. The Company works with various assessors, consultants, auditors, and other third parties on a regular basis to ensure the effectiveness of our cybersecurity measures.

To maintain and enhance the strength of our cybersecurity controls while reducing risk exposure, Seadrill conducts vulnerability assessments and penetration testing. As a principal risk, cybersecurity is also included in our rolling Internal Audit & Assurance program and is subject to external ISO 9001 quality management certification, certified by Det Norske Veritas. Oversight of these efforts is provided by the Assurance, Quality & Enterprise Risk Function, which ensures the robustness of key mitigations and controls.

Senior Management oversee the cybersecurity program through weekly and monthly updates, and report on the cybersecurity program to the Audit and Risk Committee for oversight, on a quarterly basis. Additionally, cybersecurity risks are reviewed annually as part of the ERM program. The ISIT Function leads ongoing training and awareness initiatives that apply to all Seadrill personnel, including employees, contractors and contingent workers, emphasizing cybersecurity as a critical organizational priority and mitigating the potential human factor in cyber incidents.

To date, Seadrill’s business strategy, operations, and financial condition have not been materially affected by large-scale cybersecurity threats or incidents. For more information on the risks related to Cybersecurity, please refer to Part I, Item 1A, "Risk Factors - Risks Relating to Our Business and Industry - Failure to adequately protect our sensitive information, operational technology systems and critical data, or our service providers’ failure to protect their systems and data, could have a material adverse effect on us."
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]
The Executive Vice President, Chief Technology and Sustainability Officer serves as the Senior Management sponsor for cybersecurity risk and mitigation plans. Day-to-day management of cybersecurity risks falls under the responsibility of the Director of Information Security and Information Technology ("ISIT"). Our Director of Information Security is a seasoned cybersecurity and risk management leader with over 20 years of experience directing enterprise-wide security programs and IT governance for Fortune 1000 organizations in the energy sector, specializing in the development of global cybersecurity frameworks and the mitigation of digital risks within complex offshore environments.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our Director of Information Security is a seasoned cybersecurity and risk management leader with over 20 years of experience directing enterprise-wide security programs and IT governance for Fortune 1000 organizations in the energy sector, specializing in the development of global cybersecurity frameworks and the mitigation of digital risks within complex offshore environments.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]
Senior Management oversee the cybersecurity program through weekly and monthly updates, and report on the cybersecurity program to the Audit and Risk Committee for oversight, on a quarterly basis. Additionally, cybersecurity risks are reviewed annually as part of the ERM program. The ISIT Function leads ongoing training and awareness initiatives that apply to all Seadrill personnel, including employees, contractors and contingent workers, emphasizing cybersecurity as a critical organizational priority and mitigating the potential human factor in cyber incidents.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.4
Accounting policies (Policies)
12 Months Ended
Dec. 31, 2025
Accounting Policies [Abstract]  
Basis of presentation
Basis of presentation
The Consolidated Financial Statements comply with US GAAP and are presented in U.S. dollars ("US dollar", "$" or "US$") rounded to the nearest million, unless stated otherwise. They include the financial statements of Seadrill Limited and its consolidated subsidiaries.
The financial information in this report has been prepared on the basis we will continue as a going concern, which presumes we will be able to realize our assets and discharge liabilities in the normal course of business as they come due.
Certain reclassifications have been made to previously reported amounts to conform to the current period presentation. These reclassifications did not have a material effect on our Consolidated Financial Statements.
Basis of consolidation
Basis of consolidation
We consolidate companies where we have a controlling financial interest, and entities where we hold a variable interest and are the primary beneficiary. A variable interest entity ("VIE") is a legal entity where equity at risk is not enough to finance its activities, or equity interest holders lack power to direct activities or receive expected returns. We are the primary beneficiary of a VIE when we have the power to direct activities that impact economic performance and the right to receive benefits or absorb losses. We exclude subsidiaries, even if fully owned, if we are not the primary beneficiary under the variable interest model. All intercompany balances and transactions have been eliminated.
Use of estimates
Use of estimates
The preparation of the Consolidated Financial Statements in accordance US GAAP requires us to make estimates and assumptions that affect the reported amounts of assets, liabilities, and related disclosures about contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. We base these estimates and assumptions on historical experience and on various other information and assumptions that we believe to be reasonable. Critical accounting estimates are important to the portrayal of both our financial position and results of operations and require us to make subjective or complex assumptions or estimates about matters that are uncertain. Actual results may differ from these estimates.
Revenue from contracts with customers, and Contract assets and liabilities
Revenue from contracts with customers
The activities that primarily drive the revenue earned from our drilling contracts include (i) providing a drilling unit and the crew and supplies necessary to operate the rig, (ii) mobilizing and demobilizing the rig to and from the drill site and (iii) performing rig preparation activities or modifications required for the contract with a customer. Consideration received for performing these activities may consist of dayrate drilling revenue, mobilization and demobilization revenue, contract preparation revenue and reimbursement revenue. We account for these integrated services as a single performance obligation that is (i) satisfied over time and (ii) comprised of a series of distinct time increments of service.
We recognize revenues for activities that correspond to a distinct time increment of service within the contract term in the period when the services are performed. We recognize consideration for activities that are (i) not distinct within the context of our contracts and (ii) do not correspond to a distinct time increment of service, ratably over the estimated contract term.
We determine the total transaction price for each individual contract by estimating both fixed and variable consideration expected to be earned over the term of the contract. The amount estimated for variable consideration may be constrained and is only included in the transaction price to the extent that it is probable that a significant reversal of previously recognized revenue will not occur throughout the term of the contract. When determining if variable consideration should be constrained, we consider whether there are factors outside of our control that could result in a significant reversal of revenue as well as the likelihood and magnitude of a potential reversal of revenue. We re-assess these estimates each reporting period as required. For further information please refer to Note 5 – "Revenue from contracts with customers".
Our drilling contracts generally provide for payment on a dayrate basis, with higher rates for periods when the drilling unit is operating and lower rates or zero rates for periods when drilling operations are interrupted or restricted. The dayrate invoices billed to the customer are typically determined based on the varying rates applicable to the specific activities performed on an hourly basis. Such dayrate consideration is allocated to the distinct hourly incremental service it relates to. Revenue is recognized in line with the contractual rate billed for the services provided for any given hour.
We may receive fees (on either a fixed lump-sum or variable dayrate basis) for the mobilization of our rigs. These activities are not considered to be distinct within the context of the contract. The associated revenue is allocated to the overall performance obligation and recognized ratably over the expected term of the related drilling contract. We record a contract liability for mobilization fees received, which is amortized ratably to contract drilling revenue as services are rendered over the initial term of the related drilling contract.
We may receive fees (on either a fixed lump-sum or variable dayrate basis) for the demobilization of our rigs. Demobilization revenue expected to be received upon contract completion is estimated as part of the overall transaction price at contract inception and recognized over the term of the contract. In most of our contracts, there is uncertainty as to the likelihood and amount of expected demobilization revenue to be received. For example, the amount may vary dependent upon whether or not the rig has additional contracted work following the contract. Therefore, the estimate for such revenue may be constrained, as described above, depending on the facts and circumstances pertaining to the specific contract. We assess the likelihood of receiving such revenue based on past experience and knowledge of the market conditions.
We generally receive reimbursements from our customers for the purchase of supplies, equipment, personnel services and other services provided at their request in accordance with a drilling contract or other agreement. Such reimbursable revenue is variable and subject to uncertainty, as the amounts received and timing thereof are highly dependent on factors outside of our influence. Accordingly, reimbursable revenue is fully constrained and not included in the total transaction price until the uncertainty is resolved, which typically occurs when the related costs are incurred on behalf of a customer. We are generally considered a principal in such transactions and record the associated revenue at the gross amount billed to the customer, at a point in time, as "Reimbursable revenues" in our Consolidated Statements of Operations.
In some countries, the local government or taxing authority may assess taxes on our revenues. Such taxes may include sales taxes, use taxes, value-added taxes, gross receipts taxes and excise taxes. We generally record tax-assessed revenue transactions on a net basis.
Contract assets and liabilities
Accounts receivable are recognized when the right to consideration becomes unconditional based upon contractual billing schedules. If we recognize revenue ahead of this point, we also recognize a contract asset. Contract assets balances relate primarily to demobilization revenues recognized during the period associated with probable future demobilization activities.
Contract liabilities include payments received for mobilization, rig preparation and upgrade activities which are allocated to the overall performance obligation and recognized ratably over the initial term of the contract.
Arrangements with MSA Managers
Arrangements with MSA managers
On completion of the Aquadrill acquisition on the Closing Date, Seadrill assumed arrangements related to the management of the former Aquadrill rigs. These arrangements were with offshore drilling contractors including affiliates of Diamond Offshore Drilling, Inc., Vantage Drilling International, and Energy Drilling Management Pte Ltd. (collectively, the "MSA Managers"), governed by master service or similar agreements ("MSAs"). During 2024, all remaining MSAs expired, and therefore, Seadrill currently manages all its rigs.
Under the MSAs, certain former Aquadrill rigs were chartered to an MSA Manager who then contracted with a third-party customer to provide drilling services, providing all necessary crew and other required services and supplies needed to provide those services. The charter arrangements were structured such that all revenues from the end customer and all contract expenses were passed through to Seadrill. The MSA Manager also charged a fee for the services provided. While this fee was variable to align contract objectives between us and the Manager, the majority of economic risk and reward over the arrangement resided with Seadrill.
For accounting purposes, we considered each arrangement as a single unified contract between Seadrill and the end customer with the MSA Manager acting as both a lease broker and subcontractor in providing services to the end customer. Similar to arrangements where Seadrill provides drilling services directly to an end-customer using its owned rigs, the arrangement had both lease and non-lease components. We applied the practical expedient per Accounting Standards Codification ("ASC") 842-10-15-42 which permitted us to account for the arrangement based on the predominant component in the arrangement, which we considered to be the non-lease component.
Accordingly, we accounted for these arrangements under the guidance of ASC 606 – Revenue from Contracts with Customers. We recognized all revenues from the end-customers and all operating expenditures incurred by the MSA Manager and passed back to us, together with all MSA Manager fees, as operating expenses. In addition, where the MSA Manager incurred capital or long-term-maintenance expenditures on the units, these costs were also passed to us and accounted for as drilling unit additions. More generally, the accounting for revenue and expenses related to these arrangements followed our accounting policies.
Management contract revenues and Other revenues
Management contract revenues
Seadrill has provided management and operational support services to Sonadrill and during the year ended December 31, 2023, SeaMex Holdings Ltd ("SeaMex"). These services are typically charged on either a cost-plus or dayrate basis. In addition, Seadrill has recorded reimbursable revenues on certain project work conducted on behalf of such parties.
Other revenues
Other revenues comprise the sale of supplies and termination fees earned when drilling contracts are terminated before the contract end date. Termination fees are recognized as any contingencies or uncertainties are resolved.
Vessel and Rig Operating Expenses
Vessel and Rig Operating Expenses
Vessel and rig operating expenses are costs associated with operating a drilling unit that is either in operation or stacked and include the remuneration of offshore crews and related costs, rig supplies, insurance costs, expenses for repairs and maintenance and costs for onshore support personnel. We expense such costs as incurred.
Mobilization and demobilization expenses
Mobilization and demobilization expenses
We incur costs to prepare a drilling unit for a new customer contract and to move the rig to a new contract location. We capitalize the mobilization and preparation costs for a rig's first contract as a part of the rig value and recognize these costs as depreciation expense over the expected useful life of the rig (i.e. 30 years). For subsequent contracts, we defer these costs over the expected contract term, unless we do not expect the costs to be recoverable, in which case we expense them as incurred.
We incur costs to transfer a drilling unit to a safe harbor or different geographic area at the end of a contract. We expense such demobilization costs as incurred. We also expense any costs incurred to relocate drilling units that are not under contract.
Repairs, maintenance and periodic surveys
Repairs, maintenance and periodic surveys
Costs related to periodic overhauls of drilling units are capitalized and amortized over the anticipated period between overhauls, which is generally five years. Related costs are primarily shipyard costs and the cost of employees directly involved in the work. We include amortization costs for periodic overhauls in depreciation expense. Costs for other repair and maintenance activities are included in vessel and rig operating expenses and are expensed as incurred. Repairs, maintenance and periodic surveys are classified as operating activities within our Consolidated Statements of Cash Flows.
Income taxes
Income taxes
Seadrill is a Bermuda company that has subsidiaries and affiliates in various jurisdictions. For taxable years beginning on or after January 1, 2025, Seadrill and our Bermudan subsidiaries are subject to Bermuda’s corporate income tax on ordinary income or capital gains. Certain subsidiaries operate or realize income from sources within other jurisdictions that impose income tax or withholding taxes. Consequently, income taxes have been recorded in these jurisdictions when applicable. Our income tax expense is based on our income and statutory tax rates in relevant jurisdictions. Refer to Note 9 – "Taxation".
Our income tax expense is based on our interpretation of tax laws in various jurisdictions in which we operate and requires significant judgment and use of estimates and assumptions regarding significant future events, such as amounts, timing and character of income, deductions, and tax credits. There are certain transactions for which the ultimate tax consequence is unclear due to uncertainty in relation to the interpretation of tax law that arises in the ordinary course of business.
We recognize liabilities for uncertain tax positions based on a two-step process. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit by relevant tax authorities, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more likely than not of being realized upon settlement. While we believe we have the required support for the positions taken on our tax returns, in assessing the adequacy of our provision for income taxes we consider developments in tax laws, regulations, administrative practices and relevant case law; the progress and findings of ongoing tax audits; and our experience with relevant taxation principles.
Income tax expense consists of taxes currently payable and changes in deferred tax assets and liabilities calculated according to local tax rules. We recognize the income tax effects of intercompany sales or transfers of assets, other than inventory, in the Consolidated Statement of Operations as income tax expense (or benefit) in the period that a sale or transfer occurs.
Current income tax expense reflects an estimate of our income tax liability for the current year, withholding taxes, and changes in prior year tax estimates as tax returns are filed or adjusted upon tax audits.
Deferred tax assets and liabilities are based on temporary differences that arise between carrying values used for financial reporting purposes and their values for taxation purposes and on the future tax benefits of tax attributes.
Our deferred tax expense or benefit represents the change in the balance of deferred tax assets or liabilities as reflected on the balance sheet. Valuation allowances are determined to reduce deferred tax assets when it is more likely than not that some portion or all of the deferred tax assets will not be realized. To determine the amount of deferred tax assets and liabilities, as well as the valuation allowances, we must make estimates and certain assumptions regarding future taxable income, including where our drilling units are expected to be deployed, as well as other assumptions related to our future tax position. A change in such estimates and assumptions, along with any changes in tax laws, could require us to adjust the deferred tax assets, liabilities, or valuation allowances. The amount of deferred tax provided is based upon the expected manner of settlement of the carrying amount of assets and liabilities, using tax rates enacted at the balance sheet date. The impact of tax law changes is recognized in periods when the change is enacted.
Foreign currencies
Foreign currencies
The majority of our revenues and expenses are denominated in U.S. dollars and therefore all of our subsidiaries use U.S. dollars as their functional currency. Our reporting currency is also U.S. dollars.
Transactions in foreign currencies are translated into U.S. dollars at the rates of exchange in effect at the date of the transaction. Foreign currency denominated monetary assets and liabilities are remeasured using rates of exchange at the balance sheet date. Gains and losses on foreign currency transactions are included within "Other financial and non-operating items, net" in the Consolidated Statements of Operations.
(Loss)/earnings per share
(Loss)/earnings per share
Basic (loss)/earnings per share ("(LPS)/EPS") is calculated based on the loss or income for the period available to common shareholders divided by the weighted average number of Shares outstanding. Diluted loss or income per share includes the effect of the assumed conversion of potentially dilutive instruments such as our restricted stock units, performance-based stock units and convertible bond. The determination of dilutive loss or income per share may require us to make adjustments to net loss or income and the weighted average Shares outstanding.
Fair value measurements
Fair value measurements
We estimate fair value at a price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal market for the asset or liability. Hierarchy Levels 1, 2 and 3 are terms for the priority of inputs to valuation techniques used to measure fair value. Hierarchy Level 1 inputs are unadjusted quoted prices for identical assets or liabilities in active markets. Hierarchy Level 2 inputs are significant other observable inputs, including direct or indirect market data for similar assets or liabilities in active markets or identical assets or liabilities in less active markets. Hierarchy Level 3 inputs are significant unobservable inputs, including those that require considerable judgment for which there is little or no market data. When a valuation requires multiple input levels, we categorize the entire fair value measurement according to the lowest level of input that is significant to the measurement even though we may have also utilized inputs that are more readily observable.
Cash and cash equivalents Cash and cash equivalents consist of cash, bank deposits and highly liquid financial instruments with maturities of three months or less. Amounts are presented net of allowances for credit losses.
Restricted cash Restricted cash consists of bank deposits which are subject to restrictions due to legislation, regulation or contractual arrangements. Restricted cash amounts that are expected to be used after one year from the balance sheet date are classified as non-current assets. Amounts are presented net of allowances for credit losses, which are assessed based on consideration of maturity date and the counterparty's credit rating.
Receivables
Receivables
Receivables, including accounts receivable, are recorded in the balance sheet at their nominal amount net of expected credit losses and write-offs. Interest income on receivables is recognized as earned.
Equity method investments
Equity method investments
Investments in common stock are accounted for using the equity method if we have the ability to significantly influence, but not control, the investee. Significant influence is presumed to exist if our ownership interest in the voting stock of the investee is between 20% and 50%. We also consider other factors such as representation on the investee’s board of directors and the nature of commercial arrangements. We classify our equity investee as "Equity method investment" on the Consolidated Balance Sheets. We recognize our share of earnings or losses from our equity method investments in the Consolidated Statements of Operations as "Equity in (losses)/earnings of equity method investments (net of tax)". Refer to Note 13 – "Equity method investment".
We assess our equity method investment for impairment at each reporting period when events or circumstances suggest that the carrying amount of the investments may be impaired. We record an impairment charge for other-than-temporary declines in value when the value is not anticipated to recover above the cost within a reasonable period after the measurement date. We consider (1) the length of time and extent to which fair value is below carrying value, (2) the financial condition and near-term prospects of the investee, and (3) our intent and ability to hold the investment until any anticipated recovery. If an impairment loss is recognized, subsequent recoveries in value are not reflected in earnings until sale of the equity method investee occurs.
Drilling units and Equipment
Drilling units
Rigs, vessels and related equipment are recorded at historical cost less accumulated depreciation. The cost of these assets, less estimated residual value is depreciated on a straight-line basis over their estimated remaining economic useful lives. Rig upgrade costs incurred that increase the marketability of the rig beyond the current contract are depreciated over the remaining lives of the rigs. The estimated economic useful life of our floaters and jackup rigs, when new, is 30 years.
Drilling units acquired in a business combination are measured at fair value at the date of acquisition. Cost of property and equipment sold or retired, with the related accumulated depreciation and impairment, are removed from the Consolidated Balance Sheet, and resulting gains or losses are included in the Consolidated Statement of Operations.
We re-assess the remaining useful lives of our drilling units when events occur which may impact our assessment of their remaining useful lives. These include changes in the operating condition or functional capability of our rigs, technological advances, changes in market and economic conditions as well as changes in laws or regulations affecting the drilling industry.
Equipment
Equipment is recorded at historical cost less accumulated depreciation and impairment and is depreciated over its estimated remaining useful life. The estimated economic useful life of equipment, when new, is generally between three and five years depending on the type of asset.
Rig activation project costs
Rig reactivation and mobilization project costs
Most reactivation costs are capitalized. The incremental cost of equipment de-preservation activities and one-time major equipment overhaul or replacement of systems and equipment, certain directly identifiable personnel costs and costs to move rigs from stacking locations to the shipyards are capitalized and depreciated over the remaining lives of the rigs. General and administrative and overhead costs related to reactivation projects are accounted for as operating expenses.
Rig upgrade costs incurred as part of reactivation projects that increase the marketability of the rig beyond the current contract are depreciated over the remaining lives of the rig. Costs incurred as part of reactivation projects to install equipment or modify to current rig specifications that will not increase the marketability of the rig beyond the current contract and rig mobilization costs are deferred and amortized over the contract period.
The cost of reactivation project related long-term maintenance activities such as major classification surveys and other major certifications are capitalized and depreciated over a period of generally between two and five years (depending on the period covered by the re-certification).
Certain direct and incremental costs incurred for upfront preparation, initial mobilization and modifications of contracted rigs represent costs of fulfilling a contract as they relate directly to a contract, enhance resources that will be used in satisfying our performance obligations in the future and are expected to be recovered. Such costs are deferred and amortized ratably to contract drilling expense as services are rendered over the initial term of the related drilling contract.
Leases
Lessee - When we enter into a new contract, or modify an existing contract, we identify whether that contract has a finance or operating lease component. We do not have any leases classified as finance leases. We determine the lease commencement date by reference to the date the leased asset is available for use and transfer of control has occurred from the lessor. At the lease commencement date, we measure and recognize a lease liability and a right of use ("ROU") asset in the financial statements. The lease liability is measured at the present value of the lease payments not yet paid, discounted using the estimated incremental borrowing rate at lease commencement. The ROU asset is measured at the initial measurement of the lease liability, plus any lease payments made to the lessor at or before the commencement date, minus any lease incentives received, plus any initial direct costs incurred by us. ROU assets are recorded within "Other non-current assets", and lease liabilities are recorded within "Other current liabilities" and "Other non-current liabilities" in our Consolidated Balance Sheets.
After the commencement date, we adjust the carrying amount of the lease liability by the amount of payments made in the period as well as the unwinding of the discount over the lease term using the effective interest method. After commencement date, we amortize the ROU asset by the amount required to keep total lease expense including interest constant (straight-line over the lease term).
Seadrill assesses ROU assets for impairment and recognizes any impairment loss in accordance with the accounting policy on impairment of long-lived assets.
Lessor - When we enter into a new contract, or modify an existing contract, we identify whether that contract has a sales-type, direct financing or operating lease. We do not have any leases classified as sales-type or direct financing. For our operating leases, the underlying asset remains on the balance sheet and we record periodic depreciation expense and lease revenues.
Impairment of long-lived assets
Impairment of long-lived assets
We review the carrying value of our long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may no longer be appropriate. We first assess recoverability of the carrying value of the asset by estimating the undiscounted future net cash flows expected to be generated from the asset, including eventual disposal. If the undiscounted future net cash flows are less than the carrying value of the asset, then we compare the carrying value of the asset to its fair value as determined using the discounted future net cash flows, using a relevant weighted-average cost of capital. The impairment loss to be recognized during the period, is the amount by which the carrying value of the asset exceeds its fair value.
Other intangible assets and liabilities
Other intangible assets and liabilities
Intangible assets and liabilities were recorded at fair value on the date of Seadrill's emergence from Chapter 11 in February 2022 and on acquisition of Aquadrill in April 2023. The amounts of these assets and liabilities less any estimated residual value are amortized on a straight-line basis over the estimated remaining economic useful life or contractual period. We classify amortization of these intangible assets and liabilities within operating expenses. Our intangible assets include favorable and unfavorable drilling contracts, management services contracts and management incentive fees. In accordance with ASC 360, our intangible assets are reviewed for impairment when indicators of impairment are present, which include events or changes in circumstances that indicate that the carrying amount of an asset may not be recoverable. In the event an impairment loss is recognized, the adjusted carrying amount of the intangible asset is its new accounting basis. Refer to Note 12 – "Other current and non-current assets". Our intangible liabilities include unfavorable drilling contracts.
Debt
Debt
At the inception of a term debt arrangement, or whenever we make the initial drawdown on a revolving debt arrangement, we incur a liability for the principal to be repaid. Debt issuance costs and lender fees related to the term loan are netted against the liability and amortized over the term of the loan. Issuance costs and lender fees related to the revolving debt arrangement are amortized straight-line over the term of the revolver.
Pension benefits
Pension benefits
We make contributions to personal defined contribution plans. These are charged as operational expenses as they become payable. Some of our Norwegian employees are covered by defined benefit plans. The ongoing liability for these schemes is not material and therefore disclosures related to these schemes have not been presented.
Loss contingencies
Loss contingencies
We recognize a loss contingency in the Consolidated Balance Sheets where we have a present obligation as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation, and the amount is reasonably estimable.
We review developments in our contingencies that could affect the amount of liabilities recorded and disclosures of loss contingencies. We adjust our liabilities and disclosures to reflect the impact of negotiations, settlements, rulings, advice of legal counsel, and updated information. Significant judgment is required to determine both the probability and the estimated amount.
Share repurchases
Share repurchases
Repurchased Shares are recognized at cost as a component of shareholders' equity. If our Shares are acquired for purposes other than retirement, or if ultimate disposition has not yet been decided, the cost of the Shares is recognized as a direct reduction in shareholders' equity as treasury stock. At the point where it is deemed reasonably certain that the acquired Shares will be cancelled/retired, the nominal value of the Shares is recorded as a reduction in share capital with the excess paid over the nominal value recorded as a reduction in additional paid in capital ("APIC").
Share-based compensation
Share-based compensation
We made awards of restricted stock units ("RSUs") and performance stock units ("PSUs") under the Management Incentive Plan (as defined herein) (see Note 20 – "Share based compensation"). We account for our share based compensation in accordance with ASC 718, which utilizes a "modified grant-date" approach, where the fair value of an equity award is estimated on the grant date without regard to service or performance conditions. The subsequent accounting then depends on whether the award is classified as equity settled or liability settled, based on the conditions provided in ASC 718. If any of the conditions set out in ASC 718 are met, we classify the award as liability settled, otherwise the award is classified as equity settled. The fair value of equity settled awards is fixed on the grant date and not remeasured unless the award is modified. The fair value of liability settled awards is remeasured at the end of each reporting period until settlement. The change in fair value is recorded as operating expense or capitalized based on the nature of the employee's activities over the service period of the award. No cost is recorded for awards that do not vest because service conditions are not satisfied. We account for forfeitures on an actual basis.
Guarantees
Guarantees
Guarantees issued by us, excluding those that are guaranteeing our own performance, are recognized at fair value at the time that the guarantees are issued and reported in "Other current liabilities" and "Other non-current liabilities", where applicable. If it becomes probable that we will have to perform under a guarantee, we remeasure the liability if the amount of the loss can be reasonably estimated. Financial guarantees written are assessed for credit losses and any allowance is presented as a liability for off-balance sheet credit exposures where the balance exceeds the collateral provided over the remaining instrument life. The allowance is assessed at the individual guarantee level, calculated by multiplying the balance exposed on default by the probability of default and loss given default over the term of the guarantee.
Business combinations
Business combinations
We account for acquisitions in accordance with ASC 805 - Business Combinations. When a transaction qualifies as a business combination under ASC 805 because (i) the acquiree meets the definition of a business and (ii) Seadrill as the acquirer obtains control of an acquiree, the acquisition method is used and the identifiable assets acquired and liabilities assumed are recognized at fair value on the acquisition date. Under ASC 805, the excess of the cost of an acquired entity over the net of the amounts assigned to assets acquired and liabilities assumed is recognized as an asset referred to as goodwill. If the fair value of the net assets acquired and liabilities assumed is greater than the purchase price, a bargain purchase gain is recognized in the Consolidated Statement of Operations at the acquisition date.
Recently adopted accounting standards and Recent accounting pronouncements
Recently adopted accounting standards
In December 2023, the Financial Accounting Standards Board issued Accounting Standards Update ("ASU") 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. The standard requires disaggregated information about a reporting entity’s effective tax rate reconciliation and information on income taxes paid. ASU 2023-09 is effective for annual periods beginning after December 15, 2024. The guidance has been applied on a prospective basis with the required income tax disclosures included in Note 9 – "Taxation". This standard update did not affect the recognition or measurement of income taxes within our Consolidated Financial Statements.
New accounting standards to be adopted
In November 2024, the FASB issued ASU 2024-03, "Disaggregation of Income Statement Expenses", which requires additional disclosure of the nature of expenses included in the income statement. The guidance is effective for annual reporting periods beginning after December 15, 2026 and interim reporting periods beginning after December 15, 2027. ASU 2024-03 will be applied prospectively with the option for retrospective application. Early adoption is permitted. The Company continues to evaluate the potential impact of this pronouncement.
v3.25.4
Segment information (Tables)
12 Months Ended
Dec. 31, 2025
Segment Reporting [Abstract]  
Schedule of revenues and fixed assets by geographic area
Revenues are attributed to geographical locations based on the country of operations for drilling activities, i.e., the country where the revenues are generated. The following table presents our revenues by geographic area:
(In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Brazil611 343 343
United States368 366 446
Angola331 335 271
Norway97 188 213
Others (1)
30 153 229
Total operating revenues1,437 1,385 1,502 
(1)"Other" represents countries in which we operate that individually had revenues representing less than 10% of total operating revenues earned for any of the periods presented.
Fixed assets – drilling units (1)
Drilling unit fixed assets by geographic area based on location as of the end of the year are as follows:
(In $ millions)December 31, 2025December 31, 2024
Brazil1,401 1,427 
United States727 678 
Norway406 420 
Others (2)
435 421 
Total2,969 2,946 
(1)Asset locations at the end of the period are not necessarily indicative of the geographic distribution of the revenues or operating profits generated by such assets during such period.
(2)Others represent countries in which we operate that individually had drilling unit fixed assets representing less than 10% of total drilling unit fixed assets for any of the periods presented.
Schedule of customer with contract revenues by major customers
During the years ended December 31, 2025, December 31, 2024, and December 31, 2023, we had the following customers with total revenues greater than 10% of total operating revenues in any of the periods presented:
Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Petrobras36 %18 %16 %
Sonadrill22 %22 %17 %
Talos11 %%%
LLOG10 %%%
Others21 %49 %51 %
Total100 %100 %100 %
v3.25.4
Revenue from contracts with customers (Tables)
12 Months Ended
Dec. 31, 2025
Revenue from Contract with Customer [Abstract]  
Schedule of contract assets and contract liabilities from contracts with customers
The following table provides information about receivables and contract liabilities from our contracts with customers, as of the dates presented:
(In $ millions)December 31, 2025 December 31, 2024
Accounts receivable, net162 193 
Current contract liabilities (classified within other current liabilities)(58)(63)
Non-current contract liabilities (classified within other non-current liabilities)(36)(48)
Changes to contract liabilities balances during the years ended December 31, 2024 and December 31, 2025 were as follows:
(In $ millions)Contract Liabilities
Net contract liability as of January 1, 2024(64)
Amortization of revenue that was included in the beginning contract liability balance29 
Additional contract liabilities recognized, excluding amounts recognized as revenue(76)
Net contract liability as of December 31, 2024(111)
Amortization of revenue that was included in the beginning contract liability balance65 
Additional contract liabilities recognized, excluding amounts recognized as revenue(48)
Net contract liability as of December 31, 2025(94)
v3.25.4
Other revenues (Tables)
12 Months Ended
Dec. 31, 2025
Revenues [Abstract]  
Other revenues
(In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Other revenues12 
v3.25.4
Other operating items (Tables)
12 Months Ended
Dec. 31, 2025
Other Income and Expenses [Abstract]  
Other operating items
Other operating items consist of the following:
 (In $ millions)
Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Loss on impairment of long-lived assets (i)
(22)— — 
Gain on disposals (ii)
234 14 
Other operating income (iii)
— 16 — 
Total other operating items(21)250 14 
i. Loss on on impairment of long-lived assets
During the year ended December 31, 2025, indicators of impairment were present for the West Eclipse primarily related to a sustained lack of future utilization plans. We tested the recoverability of the drilling unit and determined the asset was impaired by $22 million. The remaining carrying amount of the drilling unit is not material.
ii. Gain on disposals
The gain on disposals of $234 million for the year ended December 31, 2024 relates to the disposal of the West Castor, West Telesto and West Tucana jackup rigs, along with our 50% equity interest in the Gulfdrill joint venture during the second quarter of 2024, and the disposal of the West Prospero during the fourth quarter of 2024, compared to the gain on disposal during the year ended December 31, 2023 comprised of sales of capital spares.
iii. Other operating income
The $16 million gain in 2024 relates to the recovery of historical import duties in the form of tax credits following the approval by the applicable tax authorities.
Other operating income
Other operating items consist of the following:
 (In $ millions)
Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Loss on impairment of long-lived assets (i)
(22)— — 
Gain on disposals (ii)
234 14 
Other operating income (iii)
— 16 — 
Total other operating items(21)250 14 
i. Loss on on impairment of long-lived assets
During the year ended December 31, 2025, indicators of impairment were present for the West Eclipse primarily related to a sustained lack of future utilization plans. We tested the recoverability of the drilling unit and determined the asset was impaired by $22 million. The remaining carrying amount of the drilling unit is not material.
ii. Gain on disposals
The gain on disposals of $234 million for the year ended December 31, 2024 relates to the disposal of the West Castor, West Telesto and West Tucana jackup rigs, along with our 50% equity interest in the Gulfdrill joint venture during the second quarter of 2024, and the disposal of the West Prospero during the fourth quarter of 2024, compared to the gain on disposal during the year ended December 31, 2023 comprised of sales of capital spares.
iii. Other operating income
The $16 million gain in 2024 relates to the recovery of historical import duties in the form of tax credits following the approval by the applicable tax authorities.
v3.25.4
Interest expense (Tables)
12 Months Ended
Dec. 31, 2025
Interest Expense, Operating and Nonoperating [Abstract]  
Summary of interest expense
Interest expense consists of the following:
 (In $ millions)
Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Interest on debt facilities (a)
(53)(54)(54)
Other(8)(7)(5)
Interest expense(61)(61)(59)
Interest on our debt facilities is summarized below. Please refer to Note 16 – "Debt" for more information on these debt facilities.
 (In $ millions)
Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
$575 million secured bond
(48)(48)(21)
First lien senior secured— — (12)
Second lien senior secured— — (16)
Unsecured senior convertible bond(5)(6)(5)
Interest on debt facilities(53)(54)(54)
v3.25.4
Taxation (Tables)
12 Months Ended
Dec. 31, 2025
Income Tax Disclosure [Abstract]  
Schedule of (loss)/profit before income taxes
(Loss)/profit before income taxes in Bermuda and foreign jurisdictions were as follows:
(In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Bermuda(127)123 (104)
Foreign76 210 421 
(Loss)/profit before income taxes(51)333 317 
Schedule of income taxes
Income taxes consisted of the following:
(In $ millions, except percentages)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Current tax expense/(benefit): 
Bermuda   
Foreign(95)30 
Deferred tax expense/(benefit):
Bermuda— — — 
Foreign22 (18)(13)
Total income tax expense/(benefit)26 (113)17 
Effective tax rate(51.0)%(33.9)%5.4 %
Schedule of income tax reconciliation
A reconciliation of the Bermuda statutory income tax rate of 15% to the consolidated effective tax rate for the year ended December 31, 2025 is as follows:
(In $ millions, except percentages)Year ended December 31, 2025
Expected income tax benefit at Bermuda statutory rate(8)15.0 %
Foreign tax effects
Brazil
Statutory income tax rate differential(9.6)%
Nondeductible expenses(5.1)%
Changes in valuation allowance(4)7.1 %
Luxembourg
Adjustment to prior year deferred taxes20 (38.4)%
Changes in valuation allowance(3)5.9 %
Mexico
Statutory income tax rate differential(2)4.7 %
Nondeductible taxes(15.9)%
Norway
Return to provision adjustments(11)21.6 %
Adjustment to prior year deferred taxes19 (37.3)%
Foreign exchange effects(3)6.6 %
Statutory accounting adjustments(7)13.2 %
Other(2)4.4 %
Switzerland
Statutory income tax rate differential(8)15.6 %
Adjustment to prior year deferred taxes(2)4.2 %
Subnational taxes(8.6)%
United Kingdom
Statutory income tax rate differential(4.4)%
Adjustment to prior year deferred taxes(4.8)%
Other(2)3.2 %
United States
Nondeductible share based compensation(11.9)%
Effect of foreign earnings not permanently reinvested(6.8)%
Other(8.2)%
Other jurisdictions(12.5)%
Changes in valuation allowance12 (24.1)%
Nontaxable or nondeductible items
Nontaxable equity in losses of equity method investment (net of tax) (3.1)%
Changes in deferred taxes due to intragroup transfer(11.0)%
Changes in unrecognized tax benefits(25)49.2 %
Income tax expense26 (51.0)%
A reconciliation of the Bermuda statutory income tax rate of 0% to the consolidated effective tax rate for the years ended December 31, 2024 and December 31, 2023 is as follows:
(In $ millions, except percentages)Year ended December 31, 2024Year ended December 31, 2023
Effect of change in unrecognized tax benefits (115)(34.5)%1.3 %
Effect of foreign earnings not permanently reinvested0.3 %0.3 %
Effect of taxable income in various countries0.3 %12 3.8 %
Income tax (benefit)/expense(113)(33.9)%17 5.4 %
Schedule of deferred income taxes
Net deferred tax assets are comprised of the following components:
Deferred tax assets:
(In $ millions)December 31, 2025 December 31, 2024
Tax losses carried forward1,083 1,025 
Property, plant and equipment199 245 
Provisions34 29 
Intangibles— 
Pensions and stock options
Other10 13 
Gross deferred tax assets1,329 1,320 
Valuation allowance(1,285)(1,257)
Deferred tax assets, net of valuation allowance44 63 
Deferred tax liabilities:
(In $ millions)December 31, 2025 December 31, 2024
Unremitted earnings of subsidiaries14 11 
Gross deferred tax liabilities14 11 
Net deferred tax assets30 52 
Schedule of changes in uncertain tax positions The changes related to unrecognized tax benefits were as follows:
 (In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Balance at the beginning of the period42 150 82 
Increases as a result of acquisition of Aquadrill— — 71 
Increases as a result of positions taken in prior periods23 — 
Increases as a result of positions taken during the current period— — 
Decreases as a result of positions taken in prior periods(24)(3)(8)
Decreases due to settlements— (105)— 
Decreases as a result of a lapse of the applicable statute of limitations(4)— (1)
Balance at the end of the period37 42 150 
Summary of tax years that remain subject to examination
The uncertain tax positions are included in "Other non-current liabilities" on our Consolidated Balance Sheets and are comprised as follows:
(In $ millions)December 31, 2025December 31, 2024
Gross unrecognized tax benefits excluding interest and penalties37 42 
Interest and penalties28 
Offset against deferred tax assets(23)(15)
Total unrecognized tax benefits included as "Other non-current liabilities"22 55
The following table summarizes the tax years that remain subject to examination by major taxable jurisdictions in which we operate:
JurisdictionYears open to examination
Brazil2021-2025
Norway2021-2025
Switzerland2019-2025
United Kingdom2023-2025
United States2022-2025
Summary of income taxes paid
Income taxes paid (net of refunds) by jurisdiction were as follows:
(In $ millions)Year ended December 31, 2025
United States11
Other1
Total net taxes paid12
v3.25.4
(Loss)/earnings per share (Tables)
12 Months Ended
Dec. 31, 2025
Earnings Per Share [Abstract]  
Schedule of calculation of basic and diluted EPS
The components of the numerator for the calculation of basic and diluted (LPS)/EPS were as follows:
(In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Net (loss)/income(77)446 300 
Effect of dilution - interest on unsecured senior convertible bond (Note 8)
Diluted net (loss)/income(72)452 305 
The components of the denominator for the calculation of basic and diluted (LPS)/EPS were as follows:
(In millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Basic (loss)/earnings per share:
Weighted average number of common shares outstanding(1)
62 68 71 
Diluted (loss)/earnings per share:
Effect of dilution
Weighted average number of common shares outstanding adjusted for the effects of dilution65 71 74 
(1) Weighted average number of common shares outstanding in the years ended December 31, 2024 and December 31, 2023, excludes Shares repurchased during the period. Please refer to Note 19 – "Common shares" for details on Shares repurchased.
The basic and diluted (LPS)/EPS were as follows:
(In $ per share)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Basic (loss)/earnings per share(1.24)6.56 4.23 
Diluted (loss)/earnings per share(1)
(1.24)6.37 4.12 
(1) For the year ended December 31, 2025, the effect of including all potentially dilutive instruments in the calculation resulted in a decrease to loss per share, which is anti-dilutive. As a result, the basic and diluted loss per share were equal.
v3.25.4
Restricted cash (Tables)
12 Months Ended
Dec. 31, 2025
Restricted Cash and Investments [Abstract]  
Schedule of restricted cash
Restricted cash as of December 31, 2025 and December 31, 2024 consisted of the following:
(In $ millions)December 31, 2025December 31, 2024
Cash held in escrow23 23 
Other
Total restricted cash26 27 
v3.25.4
Other current and non-current assets (Tables)
12 Months Ended
Dec. 31, 2025
Other Assets [Abstract]  
Schedule of Other Current Assets
As of December 31, 2025 and December 31, 2024, other current assets included the following: 
(In $ millions)December 31, 2025December 31, 2024
Taxes receivable52 55 
Prepaid expenses61 57 
Deferred contract costs (1)
80 83 
Other38 35 
Total other current assets231 230 
Other Non-current Assets
As of December 31, 2025 and December 31, 2024, other non-current assets included the following: 
(In $ millions)December 31, 2025December 31, 2024
Deferred contract costs (1)
52 94 
Taxes receivable25 
Right-of-use asset18 11 
Deferred software costs34 16 
Total other non-current assets110 146 
(1) During the years ended December 31, 2025, December 31, 2024, and December 31, 2023 amortization of deferred contract costs amounted to $87 million, $43 million, and $43 million, respectively. The amortization was recorded in the Consolidated Statements of Operations as "Vessel and rig operating expenses".
v3.25.4
Equity method investment (Tables)
12 Months Ended
Dec. 31, 2025
Equity Method Investments and Joint Ventures [Abstract]  
Schedule of ownership percentages and book values in associated companies
We had the following equity method investment as of December 31, 2025 and December 31, 2024:
Ownership percentageDecember 31, 2025December 31, 2024
Sonadrill50 %50 %
The carrying value of our equity method investment as of December 31, 2025 and December 31, 2024 was as follows:
(In $ millions)December 31, 2025December 31, 2024
Sonadrill58 68 
Total58 68 
Share in results from associated companies
Our equity method investment results were as follows:
(In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Sonadrill(10)(9)31
Gulfdrill (i)
— — 
Total equity method investment(10)(9)37 
Summary of consolidated statements of operations for our equity method investees
Our equity method investment results in Sonadrill are summarized below:
(In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Operating revenues382 380 357 
Net operating income19 101 
Net (loss)/income(20)(8)79 
Seadrill ownership percentage50 %50 %50 %
Investment results from Sonadrill (net of tax)(10)(4)39 
Basis difference amortization— (5)(8)
Net investment results from Sonadrill(10)(9)31 
Our equity method investment results in Gulfdrill are summarized below:
(In $ millions)Year ended December 31, 2024Year ended December 31, 2023
Operating revenues51 199 
Net operating income16 
Net income— 12 
Seadrill ownership percentage50 %50 %
Investment results from Gulfdrill (net of tax) 6 
Summarized consolidated balance sheets for our equity method investees
The summarized balance sheets of the Sonadrill company and our recorded equity method investment balance were as follows:
(In $ millions)December 31, 2025December 31, 2024
Current assets186 160 
Current liabilities(71)(24)
Net assets115 136 
Seadrill ownership percentage50 %50 %
Net book value of Seadrill investment58 68 
v3.25.4
Drilling units (Tables)
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Schedule of drilling units
The following table summarizes the movement for the years ended December 31, 2025 and December 31, 2024:
(In $ millions)CostAccumulated depreciationNet book value
As of January 1, 20243,133 (275)2,858 
Additions418 — 418 
Depreciation — (193)(193)
Disposals (1)
(175)38 (137)
As of December 31, 20243,376 (430)2,946 
Additions300 — 300 
Depreciation — (255)(255)
Impairment (2)
(22)— (22)
Disposals(3)— 
As of December 31, 20253,651 (682)2,969 
(1) Relates to the disposal of the West Castor, West Tucana, West Telesto and West Prospero.
(2) Impairment of $22 million reported within "Loss on impairment of long-lived assets" on our Consolidated Statement of Operations. Refer to Note 23 – "Fair value measurements" for further details
v3.25.4
Equipment (Tables)
12 Months Ended
Dec. 31, 2025
Property, Plant and Equipment [Abstract]  
Equipment
Equipment consists of office equipment, software, furniture and fittings. The following table summarizes the movement for the year ended December 31, 2025 and December 31, 2024:
 (In $ millions)
CostAccumulated depreciationNet book value
As of January 1, 202417 (7)10 
Depreciation — (5)(5)
As of December 31, 202417 (12)5 
Additions 5 
Depreciation  (2)(2)
As of December 31, 202522 (14)8 
v3.25.4
Debt (Tables)
12 Months Ended
Dec. 31, 2025
Debt Disclosure [Abstract]  
Schedule of debt
The table below sets forth our debt agreements as of December 31, 2025 and December 31, 2024:
(In $ millions)December 31, 2025December 31, 2024
Secured debt:
$575 million secured bond
575 575 
Total secured debt 575 575 
Unsecured debt:
Unsecured senior convertible bond50 50 
Total unsecured bond50 50 
Total principal debt 625 625 
Debt premium:
Premium on bond issuance
Total debt premium1 1 
Less: bond issuance costs(13)(16)
Total debt613 610 
v3.25.4
Other current and non-current liabilities (Tables)
12 Months Ended
Dec. 31, 2025
Payables and Accruals [Abstract]  
Other Current Liabilities
As of December 31, 2025 and December 31, 2024, other current liabilities included the following:
(In $ millions)December 31, 2025December 31, 2024
Accrued expenses137 183 
Contract liabilities (1)
58 63 
Employee withheld taxes, social security and vacation payments47 64 
Taxes payable35 20 
Accrued interest expense21 21 
Unfavorable drilling contracts19 
Other liabilities12 13 
Total other current liabilities313 383 
(1) Contract liabilities include $3 million and $7 million of deferred revenue associated with our related party, Sonadrill, as of December 31, 2025 and December 31, 2024, respectively.
Other non-current liabilities
As of December 31, 2025 and December 31, 2024, other non-current liabilities included the following:
(In $ millions)December 31, 2025December 31, 2024
Uncertain tax positions22 55 
Contract liabilities36 48 
Lease liabilities18 
Unfavorable drilling contracts— 
Other liabilities12 
Total other non-current liabilities88 116 
Movement in unfavorable drilling contracts
The following table summarizes the movement in unfavorable drilling contracts and management services contracts for the years ended December 31, 2025, and December 31, 2024:
 (In $ millions)
Net carrying amount
As of January 1, 202452 
Amortization(30)
As of December 31, 202422 
Amortization(19)
As of December 31, 20253 
v3.25.4
Leases (Tables)
12 Months Ended
Dec. 31, 2025
Leases [Abstract]  
Future undiscounted cash flows for operating leases and reconciliation to operating lease liability
For operating leases where we are the lessee, our future undiscounted cash flows as of December 31, 2025, were as follows:
(In $ millions)December 31, 2025
2026
2027
2028
2029
2030 and thereafter20 
Total35 
Reconciliation between undiscounted cashflows and operating lease liabilities
The following table gives a reconciliation between the undiscounted cash flows and the related operating lease liabilities recognized within "Other current liabilities" and "Other non-current liabilities" in our Consolidated Balance Sheets:
(In $ millions)December 31, 2025December 31, 2024
Total undiscounted cash flows35 12 
Less discount(10)(1)
Less accrued lease incentive (5)— 
Operating lease liability20 11 
Of which:
Current
Non-current18 
Total 20 11 
Supplementary information regarding lease accounting
(In $ millions, unless otherwise noted)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Operating lease cost
Total lease cost3 3 4 
Other information:
Cash paid for lease liabilities- operating cash flows
Right-of-use assets obtained in exchange for lease liabilities 12 
Weighted-average remaining lease term in months1005047
Weighted-average discount rate%%10 %
Operating subleases and leases, lessor, future undiscounted cash flows, and income
For our operating lease where we are the lessor, which represents charter revenue from the West Gemini, our estimated future undiscounted cashflows as of December 31, 2025, was as follows:
(In $ millions)
202633 
Total33 
v3.25.4
Common shares (Tables)
12 Months Ended
Dec. 31, 2025
Equity [Abstract]  
Change in common shares
Share capital as of December 31, 2025 and December 31, 2024 was as follows:
 Issued and fully paid share capital
SharesPar value each$ thousands
As of January 1, 2024 (1)
74,048,962 $0.01 741 
Shares repurchased and cancelled(11,966,515)$0.01 (120)
Vesting of restricted stock units71,975 $0.01 
As of December 31, 202462,154,422 $0.01 622 
Vesting of restricted stock units (2)
219,749 $0.01 
As of December 31, 2025 (2)
62,374,171 $0.01 624 
(1) As of December 31, 2023 there were 74,048,962 total common shares issued, which included 343,619 common shares repurchased, pending cancellation. These shares were considered retired for accounting purposes.
(2) Excludes 67,629 common shares, vested as of December 31, 2025, pending approval before issuance.
v3.25.4
Share based compensation (Tables)
12 Months Ended
Dec. 31, 2025
Share-Based Payment Arrangement [Abstract]  
Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions The volatility assumption is based on historical experience, and the risk-free interest rate is based on a U.S. Constant Maturity Yield Curve, with a maturity similar to the remaining term of the restricted stock units. The assumptions for volatility, dividend yield and risk-free interest rate are presented in the table below:
Expected volatilityExpected dividend yieldRisk-free interest rate
Year ended December 31, 2023
LTIP 2023 PSU 45.0 %— %4.8 %
MIP 2023 PRSU - TSR45.0 %— %4.8 %
Year ended December 31, 2024
LTIP 2024 PRSU - TSR45.0 %— %4.8 %
Year ended December 31, 2025
LTIP 2025 PRSU - TSR51.0 %— %3.7 %
A summary of the time-based restricted stock units and performance-based restricted stock units granted and vested, is presented below:
Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Awards subject to service or external market conditions
Weighted-average grant date/modification date fair value ($ per share)18.67 55.15 38.74 
Total fair value of share awards vested during the period (in $ millions) (1)
12 
Awards subject to internal performance conditions
Weighted-average grant date/modification date fair value ($ per share)20.62 49.81 41.83 
Total fair value of share awards vested during the period (in $ millions)— — 
(1) During 2023, 43,988 awards vested prior to the Modification Date and were cash-settled at the settlement date fair value.
Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award
The following table summarizes time-based share awards activity for the year ended December 31, 2025:
Awards subject to service or external market conditionsAwards subject to internal performance conditions
SharesWeighted average grant date fair value (in $)Weighted average remaining contractual term (in years)SharesWeighted average grant date fair value (in $)Weighted average remaining contractual term (in years)
Non-vested restricted share units at January 1, 2025 857,350 44.86 1.31224,840 44.96 1.51
Granted during the year647,413 18.67 — 172,683 20.62 — 
Vested during the year(324,003)39.57 — (105,067)41.83 — 
Forfeited during the year(22,476)34.02 — (3,766)35.20 — 
Change in units based on performance(243,932)44.07 — (115,430)33.25 — 
Non-vested restricted share units at December 31, 2025914,352 28.68 1.72173,260 30.66 1.66
Share-Based Payment Arrangement, Expensed and Capitalized, Amount
A summary of share based compensation expense is presented below:
(In $ millions)Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Selling, general and administration expense18 16 11 
Vessel and rig operating expense
Income tax benefit
v3.25.4
Related party transactions (Tables)
12 Months Ended
Dec. 31, 2025
Related Party Transactions [Abstract]  
Schedule of related party transactions
 (In $ millions)
Year ended December 31, 2025Year ended December 31, 2024Year ended December 31, 2023
Management fee revenues (a)
242 235 222 
Add-on services12 12 13 
Reimbursable revenues (b)
30 13 18 
Leasing revenues (c)
33 54 33 
Other (d)
— 12 
Total related party operating revenues 317 319 298 
(a) Seadrill has provided management and administrative services to Sonadrill, SeaMex, and PES, and operational and technical support services to SeaMex and Sonadrill. These services were charged to our affiliates on a cost-plus mark-up or dayrate basis. Following the disposal of our remaining 35% equity interest in PES on February 24, 2023, PES and SeaMex are no longer related parties of Seadrill and any revenue subsequent to that date has been excluded from the above results. "Management fee revenues" and "Add-on services" are recognized within "Management contract revenues" in our Consolidated Statements of Operations.
(b) Reimbursable revenues primarily relate to Sonadrill project work on the Libongos, Quenguela, and West Gemini rigs.
(c) Leasing revenues earned on the charter of the West Gemini to Sonadrill, as well as the West Castor, West Telesto and West Tucana to Gulfdrill, up to the disposal of these rigs in June 2024.
(d) On July 1, 2022, Seadrill novated its drilling contract for the West Gemini in Angola to the Sonadrill joint venture and leased the West Gemini to Sonadrill for the duration of that contract and the follow-on contract, entered into directly by Sonadrill, at a nominal charter rate, based on a commitment made under the terms of the joint venture agreement. At the commencement of the lease, we recorded a liability representing the fair value of the lease commitment which we amortized as other revenue, on a straight-line basis, over the lease term. In May 2024, the West Gemini bareboat lease was amended to reflect the fair market value of the rig lease, resulting in the derecognition of the lease commitment liability and cessation of amortization.
v3.25.4
Fair value measurements (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Disclosures [Abstract]  
Schedule of fair value of financial instruments measured at amortized cost
The carrying values and estimated fair values of certain of our financial instruments as of December 31, 2025 and December 31, 2024 were as follows:
December 31, 2025December 31, 2024
(In $ millions)Fair
value
Carrying
value
Fair
value
Carrying
value
Liabilities
$575 million secured bond (Level 1)
598 563 587 560 
Unsecured senior convertible bond - debt component (Level 3)
56 50 56 50 
v3.25.4
Business combinations (Tables)
12 Months Ended
Dec. 31, 2025
Business Combination, Asset Acquisition, Transaction between Entities under Common Control, and Joint Venture Formation [Abstract]  
Schedule of identifiable assets acquired and liabilities assumed as at acquisition date
The table below summarizes the total consideration transferred at the Closing Date:
(In $ millions, except share data and ratios)Aquadrill Shares
Final Exchange Ratio (4)
As of Acquisition
Aquadrill outstanding shares as of April 3, 202320,000,000 1.4128,258,965 
Aquadrill restricted stock units122,104 1.41172,527 
Aquadrill phantom award units105,700 1.41149,349 
Aquadrill phantom appreciation rights570,000 0.70399,576 
Total Aquadrill shares converted to Seadrill shares20,797,804 28,980,416 
Company Sale Bonus (1)
1,664,743 
Total Seadrill shares eligible for purchase of Aquadrill30,645,159 
Less: Tax withholding in lieu of common shares (2)
(744,150)
Less: Seadrill shares settled in cash (3)
(34,505)
Seadrill shares issued for purchase of Aquadrill29,866,505 
Seadrill share price at April 3, 2023 market close41.62 
Consideration issued in Seadrill shares1,243 
Consideration settled by tax withholding (2)
30 
Consideration settled in cash (3)
Total consideration transferred1,274 
(1) Immediately prior to the Closing Date, the Sale Bonus Award Agreement, dated as of May 24, 2021, by and between Aquadrill and Steven Newman, the Chief Executive Officer and a director of Aquadrill, was terminated and in connection with such termination at the Effective Time and in accordance with the Merger Agreement, Mr. Newman received 1,013,405 Seadrill common shares and $26 million tax withholding, paid on his behalf, in lieu of Seadrill common shares.
(2) Pursuant to the Merger Agreement, in lieu of issuing Seadrill common shares, the Company elected to pay $30 million of tax withholding. These Shares were settled at a per share value agreed upon between the Company and the Aquadrill board of directors.
(3) Pursuant to the Merger Agreement, in lieu of issuing Seadrill common shares, certain non-employee board members elected to receive $1 million cash in lieu of Seadrill common shares. These Shares were settled at a per share value agreed upon between the Company and the Aquadrill board of directors.
(4) Final exchange ratios calculated pursuant to the Merger Agreement.
The table below represents the final purchase price allocation to the identifiable assets acquired and liabilities assumed at the Closing Date and subsequent adjustments made during the measurement period:
(In $ millions)As of AcquisitionMeasurement Period AdjustmentsUpdated As of Acquisition
Assets acquired:
Cash and cash equivalents5151
Restricted cash55
Accounts receivable6060
Other current assets36743
Total current assets1527159
Drilling units1,255(3)1,252
Deferred tax assets1919
Equipment11
Other non-current assets55
Total non-current assets1,280(3)1,277
Total assets acquired1,43241,436
Liabilities assumed:
Trade accounts payable1111
Other current liabilities69473
Total current liabilities80484
Other non-current liabilities7878
Total non-current liabilities7878
Total liabilities assumed1584162
Net asset acquired1,2741,274
Post-Merger Operating Results
The following table reflects Aquadrill's operating revenue and net income from continuing operations included in Seadrill's consolidated statement of operations subsequent to the Convenience Date.
(In $ millions)Year ended December 31, 2023
Operating revenue 383
Net income145
Schedule of operation results since the acquisition date included in discontinued operations
(In $ millions, except per share data)Year ended December 31, 2023
Operating revenue1,580 
Net income262
Basic EPS3.34
Diluted EPS3.29
The table below summarizes the results of operations related to the tender-assist units included in the pro forma results of operations:
(in $ millions)Year ended December 31, 2023
Tender-assist units
Operating revenue13
Net loss (8)
v3.25.4
General Information (Details)
shares in Millions, $ in Millions
Apr. 03, 2023
USD ($)
rig
shares
Dec. 31, 2025
rig
Lessor, Lease, Description [Line Items]    
Number of offshore drilling units owned by the company   15
Number of drilling units operating   10
Number of rigs undergoing upgrades   1
Number of rigs undergoing repairs   1
Number of rigs cold stacked   3
Number of benign floaters   9
Number of drillships   2
Number of semi-submersible units   1
Number of harsh environment rigs   1
Aquadrill LLC    
Lessor, Lease, Description [Line Items]    
Number of drillships 4  
Number of semi-submersible units 1  
Shares issued on closing of Aquadrill acquisition (in shares) | shares 29.9  
Consideration settled by tax withholding | $ $ 30  
Consideration settled in cash | $ $ 1  
Number of tender-assisted rigs 3  
Sonangol    
Lessor, Lease, Description [Line Items]    
Number of rigs managed   2
Seventh Generation    
Lessor, Lease, Description [Line Items]    
Number of drillships   6
Sixth Generation    
Lessor, Lease, Description [Line Items]    
Number of drillships   2
v3.25.4
Accounting policies (Details)
Dec. 31, 2025
Drilling units  
Property, Plant and Equipment [Line Items]  
Estimated economic useful life 30 years
Overhauls of drilling units  
Property, Plant and Equipment [Line Items]  
Estimated economic useful life 5 years
Floaters and jackup rigs  
Property, Plant and Equipment [Line Items]  
Estimated economic useful life 30 years
Equipment | Minimum  
Property, Plant and Equipment [Line Items]  
Estimated economic useful life 3 years
Equipment | Maximum  
Property, Plant and Equipment [Line Items]  
Estimated economic useful life 5 years
Rig reactivation project costs | Minimum  
Property, Plant and Equipment [Line Items]  
Estimated economic useful life 2 years
Rig reactivation project costs | Maximum  
Property, Plant and Equipment [Line Items]  
Estimated economic useful life 5 years
v3.25.4
Segment information - Geographic Revenues (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
segment
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Segment Reporting [Abstract]      
Number of operating segments | segment 1    
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total operating revenues $ 1,437 $ 1,385 $ 1,502
Brazil      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total operating revenues 611 343 343
United States      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total operating revenues 368 366 446
Angola      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total operating revenues 331 335 271
Norway      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total operating revenues 97 188 213
Others      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total operating revenues $ 30 $ 153 $ 229
v3.25.4
Segment information - Geographic Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Revenues from External Customers and Long-Lived Assets [Line Items]    
Drilling units $ 2,969 $ 2,946
Brazil    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Drilling units 1,401 1,427
United States    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Drilling units 727 678
Norway    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Drilling units 406 420
Others    
Revenues from External Customers and Long-Lived Assets [Line Items]    
Drilling units $ 435 $ 421
v3.25.4
Segment information - Major Customers (Details) - Revenue from Contract with Customer Benchmark - Customer concentration risk
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Revenue, Major Customer [Line Items]      
Concentration risk percentage 100.00% 100.00% 100.00%
Petrobras      
Revenue, Major Customer [Line Items]      
Concentration risk percentage 36.00% 18.00% 16.00%
Sonadrill      
Revenue, Major Customer [Line Items]      
Concentration risk percentage 22.00% 22.00% 17.00%
Talos      
Revenue, Major Customer [Line Items]      
Concentration risk percentage 11.00% 2.00% 7.00%
LLOG      
Revenue, Major Customer [Line Items]      
Concentration risk percentage 10.00% 9.00% 9.00%
Others      
Revenue, Major Customer [Line Items]      
Concentration risk percentage 21.00% 49.00% 51.00%
v3.25.4
Revenue from contracts with customers - Receivables, Contract Assets and Contract Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Revenue from Contract with Customer [Abstract]    
Accounts receivable, net $ 162 $ 193
Current contract liabilities (classified within other current liabilities) (58) (63)
Non-current contract liabilities (classified within other non-current liabilities) $ (36) $ (48)
v3.25.4
Revenue from contracts with customers - Significant Changes in Contract Assets and Contract Liabilities (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Revenue From Contract With Customer [Roll Forward]    
Contract liabilities, beginning balance $ (111) $ (64)
Amortization of revenue that was included in the beginning contract liability balance 65 29
Additional contract liabilities recognized, excluding amounts recognized as revenue (48) (76)
Contract liabilities, ending balance $ (94) $ (111)
v3.25.4
Other revenues (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Jul. 01, 2022
Sonadrill        
Variable Interest Entity [Line Items]        
Investment increase, joint ventures       $ 21
Other revenues        
Variable Interest Entity [Line Items]        
Revenue [1] $ 3 $ 5 $ 12  
[1] Includes revenue received from related parties of $317 million, $319 million, and $298 million for the years ended December 31, 2025, December 31, 2024, and December 31, 2023, respectively. Refer to Note 21 – "Related party transactions" for further details.
v3.25.4
Other operating items - Other Operating Items (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Jun. 30, 2024
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Loss on impairment of long-lived assets $ 22 $ 0 $ 0  
Gain on disposals 1 234 14  
Other operating income 0 16 0  
Total other operating items $ (21) $ 250 $ 14  
Gulfdrill        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Ownership interest ( in percent) 50.00% 50.00% 50.00% 50.00%
Gulfdrill | Disposal Group, Disposed of by Sale, Not Discontinued Operations | Gulfdrill        
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]        
Ownership interest ( in percent)       50.00%
v3.25.4
Interest expense - Schedule of Interest expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Interest Expense, Operating and Nonoperating [Abstract]      
Interest on SFL leases $ (53) $ (54) $ (54)
Other (8) (7) (5)
Interest expense $ (61) $ (61) $ (59)
v3.25.4
Interest expense - Cash and Payment-In-Kind Interest (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Aug. 31, 2023
Jul. 31, 2023
Debt Instrument [Line Items]          
Interest on debt facilities $ (53) $ (54) $ (54)    
$575 million secured bond          
Debt Instrument [Line Items]          
Interest on debt facilities (48) (48) (21)    
$575 million secured bond | Secured debt          
Debt Instrument [Line Items]          
Debt instrument, face amount 575     $ 75 $ 500
First lien senior secured          
Debt Instrument [Line Items]          
Interest on debt facilities 0 0 (12)    
Second lien senior secured          
Debt Instrument [Line Items]          
Interest on debt facilities 0 0 (16)    
Unsecured senior convertible bond          
Debt Instrument [Line Items]          
Interest on debt facilities $ (5) $ (6) $ (5)    
v3.25.4
Taxation - Components of Income Taxes (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Disclosure [Abstract]      
Bermuda $ (127) $ 123 $ (104)
Foreign 76 210 421
(Loss)/profit before income taxes (51) 333 317
Current tax expense/(benefit):      
Bermuda 0 0 0
Foreign 4 (95) 30
Deferred tax expense/(benefit):      
Bermuda 0 0 0
Foreign 22 (18) (13)
Total income tax expense/(benefit) $ 26 $ (113) $ 17
Effective tax rate (51.00%) (33.90%) 5.40%
v3.25.4
Taxation - Schedule of income tax reconciliation (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Amount      
Expected income tax benefit at Bermuda statutory rate $ (8)    
Statutory income tax rate differential   $ 1 $ 12
Changes in valuation allowance 12    
Foreign exchange effects (3)    
Statutory accounting adjustments (7)    
Subnational taxes 4    
Effect of foreign earnings not permanently reinvested 3 1 1
Nontaxable equity in losses of equity method investment (net of tax) 2    
Changes in unrecognized tax benefits (25) (115) 4
Total income tax expense/(benefit) $ 26 $ (113) $ 17
Percent      
Expected income tax benefit at Bermuda statutory rate 15.00%    
Statutory income tax rate differential   0.30% 3.80%
Changes in valuation allowance (24.10%)    
Foreign exchange effects 6.60%    
Statutory accounting adjustments 13.20%    
Subnational taxes (8.60%)    
Effect of foreign earnings not permanently reinvested (6.80%) 0.30% 0.30%
Nontaxable equity in losses of equity method investment (net of tax) (3.10%)    
Changes in unrecognized tax benefits 49.20% (34.50%) 1.30%
Income tax expense (51.00%) (33.90%) 5.40%
Brazil      
Amount      
Statutory income tax rate differential $ 5    
Nondeductible expenses 3    
Changes in valuation allowance $ (4)    
Percent      
Statutory income tax rate differential (9.60%)    
Nondeductible expenses (5.10%)    
Changes in valuation allowance 7.10%    
Luxembourg      
Amount      
Changes in valuation allowance $ (3)    
Adjustment to prior year deferred taxes $ 20    
Percent      
Changes in valuation allowance 5.90%    
Adjustment to prior year deferred taxes (38.40%)    
Mexico      
Amount      
Statutory income tax rate differential $ (2)    
Nondeductible expenses $ 8    
Percent      
Statutory income tax rate differential 4.70%    
Nondeductible expenses (15.90%)    
Norway      
Amount      
Adjustment to prior year deferred taxes $ 19    
Return to provision adjustments (11)    
Other $ (2)    
Percent      
Adjustment to prior year deferred taxes (37.30%)    
Return to provision adjustments 21.60%    
Other 4.40%    
Switzerland      
Amount      
Statutory income tax rate differential $ (8)    
Adjustment to prior year deferred taxes $ (2)    
Percent      
Statutory income tax rate differential 15.60%    
Adjustment to prior year deferred taxes 4.20%    
United Kingdom      
Amount      
Statutory income tax rate differential $ 2    
Adjustment to prior year deferred taxes 2    
Other $ (2)    
Percent      
Statutory income tax rate differential (4.40%)    
Adjustment to prior year deferred taxes (4.80%)    
Other 3.20%    
United States      
Amount      
Other $ 4    
Nondeductible share based compensation $ 6    
Percent      
Other (8.20%)    
Nondeductible share based compensation (11.90%)    
Other jurisdictions      
Amount      
Statutory income tax rate differential $ 7    
Percent      
Statutory income tax rate differential (12.50%)    
Bermuda      
Amount      
Nondeductible expenses $ 6    
Percent      
Nondeductible expenses (11.00%)    
v3.25.4
Taxation - Deferred Income Taxes (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Deferred Tax Assets [Abstract]    
Tax losses carried forward $ 1,083 $ 1,025
Property, plant and equipment 199 245
Provisions 34 29
Intangibles 0 3
Pensions and stock options 3 5
Other 10 13
Gross deferred tax assets 1,329 1,320
Valuation allowance (1,285) (1,257)
Deferred tax assets, net of valuation allowance 44 63
Deferred Tax Liability [Abstract]    
Unremitted earnings of subsidiaries 14 11
Gross deferred tax liabilities 14 11
Net deferred tax assets $ 30 $ 52
v3.25.4
Taxation - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Related Party Transaction [Line Items]        
Statutory tax rate 15.00%      
Tax loss carryforwards available $ 3,100      
Tax losses carried forward 1,083 $ 1,025    
Deferred tax assets not subject to expiration 691 627    
Deferred tax assets subject to expiration 392 398    
Valuation allowance 1,285 1,257    
Gross unrecognized tax benefits excluding interest and penalties 37 42 $ 150 $ 82
Interest and penalties 8 28    
Benefits related to interest and penalties for unrecognized tax benefits 20 10    
Unrecognized tax benefits that would have a favorable impact on effective tax rate 22      
Unrecognized tax benefits 22 55    
Secretariat of the Federal Revenue Bureau of Brazil        
Related Party Transaction [Line Items]        
Income tax examination, estimate of possible loss 144      
Mexican Tax Authority        
Related Party Transaction [Line Items]        
Income tax examination, estimate of possible loss 125      
Net operating loss carryforward        
Related Party Transaction [Line Items]        
Valuation allowance $ 1,046 $ 968    
v3.25.4
Taxation - Changes to Uncertain Tax Positions, Excluding Interest and Penalties (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Changes to liabilities related to unrecognized tax benefits, excluding interest and penalties [Roll Forward]      
Balance at the beginning of the period $ 42 $ 150 $ 82
Increases as a result of acquisition of Aquadrill 0 0 71
Increases as a result of positions taken in prior periods 23 0 5
Increases as a result of positions taken during the current period 0 0 1
Decreases as a result of positions taken in prior periods (24) (3) (8)
Decreases due to settlements 0 (105) 0
Decreases as a result of a lapse of the applicable statute of limitations (4) 0 (1)
Balance at the end of the period $ 37 $ 42 $ 150
v3.25.4
Taxation - Unrecognized tax benefits (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]        
Gross unrecognized tax benefits excluding interest and penalties $ 37 $ 42 $ 150 $ 82
Interest and penalties 8 28    
Offset against deferred tax assets (23) (15)    
Total unrecognized tax benefits included as "Other non-current liabilities" $ 22 $ 55    
v3.25.4
Taxation - Summary of income taxes paid (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Income Tax Paid, by Individual Jurisdiction [Line Items]      
Total net taxes paid $ 12 $ 17 $ 24
United States      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
Income taxes paid, foreign 11    
Other jurisdictions      
Income Tax Paid, by Individual Jurisdiction [Line Items]      
Income taxes paid, foreign $ 1    
v3.25.4
(Loss)/earnings per share (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Earnings Per Share [Abstract]      
Net (loss)/income $ (77) $ 446 $ 300
Effect of dilution - interest on unsecured senior convertible bond (Note 8) 5 6 5
Diluted net (loss)/income $ (72) $ 452 $ 305
Basic (loss)/earnings per share:      
Weighted average number of common shares outstanding (in shares) 62 68 71
Diluted (loss)/earnings per share:      
Effect of dilution (in shares) 3 3 3
Weighted average number of common shares outstanding adjusted for the effects of dilution (in shares) 65 71 74
Basic (loss)/earnings per share (in dollars per share) $ (1.24) $ 6.56 $ 4.23
Diluted (loss)/earnings per share (in dollars per share) $ (1.24) $ 6.37 $ 4.12
v3.25.4
Restricted cash (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Restricted Cash [Line Items]    
Total restricted cash $ 26 $ 27
Cash held in escrow    
Restricted Cash [Line Items]    
Total restricted cash 23 23
Other    
Restricted Cash [Line Items]    
Total restricted cash $ 3 $ 4
v3.25.4
Other current and non-current assets - Schedule of other current assets (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Other Assets [Abstract]    
Taxes receivable $ 52 $ 55
Prepaid expenses 61 57
Deferred contract costs 80 83
Other 38 35
Other current assets $ 231 $ 230
v3.25.4
Other current and non-current assets - Schedule of noncurrent other assets (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Other Assets [Abstract]      
Deferred contract costs $ 52 $ 94  
Taxes receivable 6 25  
Right-of-use asset $ 18 $ 11  
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration] Other current assets, Total other non-current assets Other current assets, Total other non-current assets  
Deferred software costs $ 34 $ 16  
Total other non-current assets 110 146  
Amortization of deferred contract costs $ 87 $ 43 $ 43
v3.25.4
Equity method investment - Ownership Percentage (Details) - Sonadrill
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]      
Ownership interest ( in percent) 50.00% 50.00% 50.00%
Joint venture partner      
Schedule of Equity Method Investments [Line Items]      
Ownership interest ( in percent) 50.00% 50.00%  
v3.25.4
Equity method investment - Narrative (Details)
$ in Millions
3 Months Ended
May 16, 2024
USD ($)
rig
Jun. 30, 2024
USD ($)
Dec. 31, 2025
rig
Dec. 31, 2024
Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]          
Number of drillships     2    
Disposal Group, Disposed of by Sale, Not Discontinued Operations | West Castor, West Telesto, And West Tucana          
Schedule of Equity Method Investments [Line Items]          
Number of jack-up rigs 3        
Proceeds from sales of tender-assist units | $ $ 338        
Gain (loss) on disposal | $   $ 203      
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income or Comprehensive Income [Extensible Enumeration]   Gain on disposals      
Sonadrill          
Schedule of Equity Method Investments [Line Items]          
Number of drillships leased     3    
Sonadrill          
Schedule of Equity Method Investments [Line Items]          
Number of drillships     3    
Ownership interest ( in percent)     50.00% 50.00% 50.00%
Number of drillships managed     3    
Sonadrill | Sonangol          
Schedule of Equity Method Investments [Line Items]          
Number of drillships     2    
Ownership interest ( in percent)     50.00%    
Gulfdrill          
Schedule of Equity Method Investments [Line Items]          
Ownership interest ( in percent)   50.00% 50.00% 50.00% 50.00%
West Castor, West Telesto, And West Tucana | Disposal Group, Disposed of by Sale, Not Discontinued Operations | West Castor, West Telesto, And West Tucana          
Schedule of Equity Method Investments [Line Items]          
Ownership interest ( in percent) 50.00%        
v3.25.4
Equity method investment - Share in Results from Associated Companies (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]      
Net investment results $ (10) $ (9) $ 37
Sonadrill      
Schedule of Equity Method Investments [Line Items]      
Net investment results (10) (9) 31
Gulfdrill      
Schedule of Equity Method Investments [Line Items]      
Net investment results $ 0 $ 0 $ 6
v3.25.4
Equity method investment - Statement of Operations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Jun. 30, 2024
Schedule of Equity Method Investments [Line Items]        
Operating revenues $ 1,437 $ 1,385 $ 1,502  
Net operating income 47 412 329  
Net (loss)/income (77) 446 300  
Net investment results $ (10) $ (9) $ 37  
Sonadrill        
Schedule of Equity Method Investments [Line Items]        
Ownership interest ( in percent) 50.00% 50.00% 50.00%  
Investment results (net of tax) $ (10) $ (4) $ 39  
Basis difference amortization 0 (5) (8)  
Net investment results $ (10) $ (9) $ 31  
Gulfdrill        
Schedule of Equity Method Investments [Line Items]        
Ownership interest ( in percent) 50.00% 50.00% 50.00% 50.00%
Investment results (net of tax)   $ 0 $ 6  
Net investment results $ 0 0 6  
Sonadrill        
Schedule of Equity Method Investments [Line Items]        
Operating revenues 382 380 357  
Net operating income 1 19 101  
Net (loss)/income $ (20) (8) 79  
Gulfdrill        
Schedule of Equity Method Investments [Line Items]        
Operating revenues   51 199  
Net operating income   2 16  
Net (loss)/income   $ 0 $ 12  
v3.25.4
Equity method investment - Book Value (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Schedule of Equity Method Investments [Line Items]    
Equity method investment $ 58 $ 68
Sonadrill    
Schedule of Equity Method Investments [Line Items]    
Equity method investment $ 58 $ 68
v3.25.4
Equity method investment - Consolidated Balance Sheets (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]      
Current assets $ 758 $ 928  
Current liabilities (374) (501)  
Equity method investment $ 58 $ 68  
Sonadrill      
Schedule of Equity Method Investments [Line Items]      
Ownership interest ( in percent) 50.00% 50.00% 50.00%
Equity method investment $ 58 $ 68  
Sonadrill      
Schedule of Equity Method Investments [Line Items]      
Current assets 186 160  
Current liabilities (71) (24)  
Net assets $ 115 $ 136  
v3.25.4
Drilling units (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Cost      
Loss on impairment of long-lived assets $ 22 $ 0 $ 0
Drilling units      
Cost      
Opening balance 3,376 3,133  
Additions 300 418  
Disposals (3) (175)  
Loss on impairment of long-lived assets 22    
Closing balance 3,651 3,376 3,133
Accumulated depreciation      
Opening balance (430) (275)  
Depreciation (255) (193)  
Disposals 3 38  
Closing balance (682) (430) (275)
Net book value      
Opening balance 2,946 2,858  
Disposals 0 (137)  
Closing balance $ 2,969 $ 2,946 $ 2,858
v3.25.4
Equipment (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Drilling units    
Cost    
Opening balance $ 3,376 $ 3,133
Additions 300 418
Closing balance 3,651 3,376
Accumulated depreciation    
Opening balance (430) (275)
Depreciation (255) (193)
Closing balance (682) (430)
Net book value    
Opening balance 2,946 2,858
Closing balance 2,969 2,946
Equipment    
Cost    
Opening balance 17 17
Additions 5  
Closing balance 22 17
Accumulated depreciation    
Opening balance (12) (7)
Depreciation (2) (5)
Closing balance (14) (12)
Net book value    
Opening balance 5 10
Closing balance $ 8 $ 5
v3.25.4
Debt - Schedule of Debt (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Aug. 31, 2023
Jul. 31, 2023
Debt Instrument [Line Items]        
Total principal debt $ 625 $ 625    
Premium on bond issuance 1 1    
Total debt premium 1 1    
Less: bond issuance costs (13) (16)    
Long-term debt 613 610    
Secured debt        
Debt Instrument [Line Items]        
Total principal debt 575 575    
Unsecured debt        
Debt Instrument [Line Items]        
Total principal debt 50 50    
$575 million secured bond | Secured debt        
Debt Instrument [Line Items]        
Debt instrument, face amount 575   $ 75 $ 500
Total principal debt 575 575    
Unsecured senior convertible bond | Unsecured debt        
Debt Instrument [Line Items]        
Total principal debt $ 50 $ 50    
v3.25.4
Debt - Narrative (Details)
kr in Millions, $ in Millions
12 Months Ended 36 Months Ended
Jul. 27, 2023
USD ($)
Jul. 27, 2028
Jul. 27, 2027
Dec. 31, 2025
USD ($)
Jul. 27, 2026
Aug. 31, 2025
NOK (kr)
Dec. 31, 2024
USD ($)
Aug. 31, 2023
USD ($)
Jul. 31, 2023
USD ($)
Feb. 23, 2022
USD ($)
Debt Instrument [Line Items]                    
Long-term debt       $ 613     $ 610      
SFL Hercules Ltd                    
Debt Instrument [Line Items]                    
Maximum guarantee       57   kr 574        
$575 million secured bond | Secured debt                    
Debt Instrument [Line Items]                    
Debt instrument, face amount       575       $ 75 $ 500  
Debt instrument, interest rate (as percent)               8.375% 8.375%  
Debt issued as a percent of par (as a percent)               100.75%    
Repayments of debt       123            
Super senior secured credit facility due 2026 | Secured debt                    
Debt Instrument [Line Items]                    
Repayments of debt       187            
Gain (loss) on extinguishment of debt       (10)            
Five year first lien revolving credit facility | SFL Hercules Ltd                    
Debt Instrument [Line Items]                    
Maximum guarantee       $ 40   403        
Five year first lien revolving credit facility | Revolving credit facility                    
Debt Instrument [Line Items]                    
Debt instrument, term 5 years                  
Maximum borrowing capacity $ 225                  
Line of credit facility, accordion feature, increase limit $ 100                  
Minimum interest coverage ratio       2.50            
Maximum interest coverage ratio       3.00            
Five year first lien revolving credit facility | Revolving credit facility | Forecast                    
Debt Instrument [Line Items]                    
Line of credit facility, unused capacity, commitment fee percentage   1.00% 0.75%   0.50%          
Five year first lien revolving credit facility | Revolving credit facility | SFL Hercules Ltd                    
Debt Instrument [Line Items]                    
Maximum guarantee       $ 40   kr 403        
Current borrowing capacity       $ 185            
Five year first lien revolving credit facility | Revolving credit facility | Secured Overnight Financing Rate (SOFR)                    
Debt Instrument [Line Items]                    
Basis spread on variable rate (as a percent)       2.75%            
Five year first lien revolving credit facility | Revolving credit facility | Secured Overnight Financing Rate (SOFR) | Minimum                    
Debt Instrument [Line Items]                    
Basis spread on variable rate (as a percent)       2.50%            
Five year first lien revolving credit facility | Revolving credit facility | Secured Overnight Financing Rate (SOFR) | Maximum                    
Debt Instrument [Line Items]                    
Basis spread on variable rate (as a percent)       3.50%            
Five year first lien revolving credit facility | Revolving credit facility | Term SOFR                    
Debt Instrument [Line Items]                    
Basis spread on variable rate (as a percent) 0.10%                  
Five year first lien revolving credit facility | Revolving credit facility | Daily Simple Secured Overnight Financing Rate                    
Debt Instrument [Line Items]                    
Basis spread on variable rate (as a percent) 0.10%                  
Five year first lien revolving credit facility | Letter of credit                    
Debt Instrument [Line Items]                    
Long-term debt $ 50                  
Unsecured senior convertible bond - debt component (Level 3) | Convertible debt                    
Debt Instrument [Line Items]                    
Debt instrument, face amount                   $ 50
Debt instrument, interest rate (as percent)                   6.00%
Debt conversion, converted instrument ratio       0.0526316            
v3.25.4
Other current and non-current liabilities - Current Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Related Party Transaction [Line Items]    
Accrued expenses $ 137 $ 183
Contract liabilities 58 63
Employee withheld taxes, social security and vacation payments 47 64
Taxes payable 35 20
Accrued interest expense 21 21
Unfavorable drilling contracts 3 19
Other liabilities 12 13
Total other current liabilities 313 383
Related Party    
Related Party Transaction [Line Items]    
Contract liabilities $ 3 $ 7
v3.25.4
Other current and non-current liabilities - Noncurrent liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Payables and Accruals [Abstract]    
Uncertain tax positions $ 22 $ 55
Contract liabilities 36 48
Lease liabilities 18 8
Unfavorable drilling contracts 0 3
Other liabilities 12 2
Other non-current liabilities $ 88 $ 116
v3.25.4
Other current and non-current liabilities - Movement in Unfavorable Drilling Contracts (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Payables And Accruals [Roll Forward]    
Net carrying amount, beginning balance $ 22 $ 52
Amortization (19) (30)
Net carrying amount, ending balance $ 3 $ 22
v3.25.4
Other current and non-current liabilities - Narrative (Details)
$ in Millions
12 Months Ended
Dec. 31, 2025
USD ($)
Payables and Accruals [Abstract]  
Weighted average remaining amortization period 6 months
Amortization of unfavorable contracts, year one $ 3
v3.25.4
Leases - Narrative (Details) - rig
Jul. 01, 2022
Dec. 31, 2025
Dec. 31, 2024
Jun. 30, 2024
Dec. 31, 2023
Lessor, Lease, Description [Line Items]          
Number of benign environment jack-up rigs 3        
Gulfdrill          
Lessor, Lease, Description [Line Items]          
Ownership interest ( in percent)   50.00% 50.00% 50.00% 50.00%
v3.25.4
Leases - Future Undiscounted Cash Flows and the related operating lease liability recognized in our Consolidated Balance Sheet (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Leases [Abstract]    
2026 $ 3  
2027 3  
2028 5  
2029 4  
2030 and thereafter 20  
Total 35 $ 12
Less discount (10) (1)
Less accrued lease incentive (5) 0
Operating lease liability $ 20 $ 11
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Other current liabilities Other current liabilities
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration] Other non-current liabilities Other non-current liabilities
Current $ 2 $ 3
Non-current $ 18 $ 8
v3.25.4
Leases - Supplementary Information Regarding Lease Accounting (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Operating lease cost:      
Operating lease cost $ 3 $ 3 $ 4
Total lease cost 3 3 4
Other information:      
Cash paid for lease liabilities- operating cash flows 3 3 4
Right-of-use assets obtained in exchange for lease liabilities $ 12 $ 7 $ 1
Weighted-average remaining lease term in months 100 months 50 months 47 months
Weighted-average discount rate 7.00% 6.00% 10.00%
v3.25.4
Leases - Operating Leases, Lessor, Future Undiscounted Cash Flows, and Income (Details)
$ in Millions
Dec. 31, 2025
USD ($)
Operating lease payments receivable  
2026 $ 33
Total $ 33
v3.25.4
Common shares - Change in Common Shares (Details) - USD ($)
$ / shares in Units, $ in Thousands
1 Months Ended 3 Months Ended 12 Months Ended
Dec. 20, 2023
Dec. 31, 2023
Jun. 30, 2024
Dec. 31, 2025
Dec. 31, 2024
Increase (Decrease) in Temporary Equity [Roll Forward]          
Beginning balance (in shares)       62,154,422 74,048,962
Share repurchased and cancelled (in shares) (5,817,579)       (11,966,515)
RSU share issuance (in shares)       219,749 71,975
Ending balance (in shares)   74,048,962   62,374,171 62,154,422
Beginning balance (in dollars per share)       $ 0.01 $ 0.01
Shares repurchased and cancelled (usd per share)         0.01
Shares issued (in dollars per share)       0.01 0.01
Ending balance (in dollars per share)   $ 0.01   $ 0.01 $ 0.01
Beginning balance       $ 622 $ 741
Shares repurchased and cancelled         (120)
Vesting of restricted stock units       2 1
Ending balance   $ 741   $ 624 $ 622
Stock repurchased (in shares)   343,619 6,714,252 0 11,600,000
Common shares, vested and pending approval (in shares)       67,629  
v3.25.4
Common shares - Narrative (Details) - USD ($)
$ / shares in Units, $ in Millions
1 Months Ended 3 Months Ended 12 Months Ended
Dec. 16, 2024
Sep. 30, 2024
Jun. 28, 2024
Dec. 20, 2023
Dec. 05, 2023
Dec. 31, 2023
Jun. 30, 2024
Dec. 31, 2025
Dec. 31, 2024
Jun. 25, 2024
Nov. 27, 2023
Aug. 14, 2023
Equity [Abstract]                        
Stock repurchase program, authorized amount           $ 500 $ 500     $ 250 $ 250 $ 250
Shares acquired, average cost (in dollars per share)     $ 47.61   $ 42.97   $ 43.52   $ 45.31      
Share repurchased and cancelled (in shares)       5,817,579         11,966,515      
Shares cancelled (in shares) 2,500,903 4,213,349 5,250,707                  
Fractional shares cancelled     1,556                  
Share repurchase program period             2 years          
Stock repurchased (in shares)           343,619 6,714,252 0 11,600,000      
Shares acquired, value             $ 292   $ 527      
RSU share issuance (in shares)               219,749 71,975      
v3.25.4
Share based compensation - Narrative (Details)
$ / shares in Units, $ in Millions
12 Months Ended
May 14, 2025
$ / shares
shares
Apr. 25, 2025
installment
$ / shares
shares
Apr. 17, 2024
installment
$ / shares
shares
Sep. 25, 2023
installment
shares
Feb. 01, 2023
shares
Dec. 31, 2025
USD ($)
$ / shares
shares
Dec. 31, 2023
shares
Feb. 20, 2026
shares
Dec. 31, 2024
$ / shares
shares
Nov. 17, 2023
$ / shares
Dec. 31, 2022
shares
Aug. 06, 2022
shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Share price (in dollars per share) | $ / shares                   $ 41.83    
Cost not yet recognized, period for recognition           1 year 8 months 12 days            
Cost not yet recognized | $           $ 18            
Minimum                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Cost not yet recognized, period for recognition           1 year            
Maximum                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Cost not yet recognized, period for recognition           3 years            
TSR market condition                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Percentage of employees subject to metric achievement   60.00% 60.00% 60.00%                
Performance condition, free cash flow metrics                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Percentage of employees subject to metric achievement   40.00% 40.00% 40.00%                
MIP 2023 PRSU - TSR                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Weighted average modification date fair value (in dollars per share) | $ / shares                   51.24    
MIP 2022 PSU                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Weighted average modification date fair value (in dollars per share) | $ / shares                   32.48    
LTIP 2023 PSU                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Weighted average modification date fair value (in dollars per share) | $ / shares                   $ 16.96    
Board LTIP 2024 TRSUs                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Weighted average modification date fair value (in dollars per share) | $ / shares     $ 63.18                  
LTIP 2024 TRSUs                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Weighted average modification date fair value (in dollars per share) | $ / shares     63.18                  
LTIP 2024 PRSU - TSR                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Weighted average modification date fair value (in dollars per share) | $ / shares     $ 63.18                  
LTIP 2025 TRSUs                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Weighted average modification date fair value (in dollars per share) | $ / shares   $ 14.97                    
LTIP 2025 PRSU - TSR                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Weighted average modification date fair value (in dollars per share) | $ / shares   $ 14.97                    
Board LTIP 2025 TRSUs                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Weighted average modification date fair value (in dollars per share) | $ / shares $ 25.15                      
Share-based payment arrangement | MIP 2023 PRSU - TSR                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Shares authorized for issuance (in shares)                       2,910,053
Share-based payment arrangement | MIP 2023 PRSU - TSR | Subsequent event                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Shares authorized for issuance (in shares)               2,330,410        
Awards subject to service or external market conditions                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Number of shares held (in shares)           914,352     857,350      
Granted during the year (in shares)           647,413            
Weighted average modification date fair value (in dollars per share) | $ / shares           $ 28.68     $ 44.86      
Awards subject to service or external market conditions | MIP 2023 PRSU - TSR                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Granted during the year (in shares)       125,841                
Number of equal installments | installment       3                
Share-based compensation arrangement by share-based payment award, award requisite service period       3 years                
Awards subject to service or external market conditions | MIP 2022 PSU                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Number of shares held (in shares)                     125,553  
Granted during the year (in shares)             6,412          
Awards subject to service or external market conditions | LTIP 2023 PSU                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Granted during the year (in shares)         65,492              
Awards subject to service or external market conditions | Board LTIP 2024 TRSUs                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Granted during the year (in shares)     22,283                  
Share price (in dollars per share) | $ / shares     $ 49.81                  
Vesting period     1 year                  
Awards subject to service or external market conditions | LTIP 2024 TRSUs                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Granted during the year (in shares)     176,340                  
Number of equal installments | installment     3                  
Share price (in dollars per share) | $ / shares     $ 49.81                  
Vesting period     3 years                  
Awards subject to service or external market conditions | LTIP 2024 PRSU - TSR                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Share price (in dollars per share) | $ / shares     $ 49.81                  
Awards subject to service or external market conditions | LTIP 2025 TRSUs                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Granted during the year (in shares)   343,433                    
Number of equal installments | installment   3                    
Share price (in dollars per share) | $ / shares   $ 20.62                    
Vesting period   3 years                    
Awards subject to service or external market conditions | LTIP 2025 PRSU - TSR                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Share price (in dollars per share) | $ / shares   $ 20.62                    
Awards subject to service or external market conditions | Board LTIP 2025 TRSUs                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Granted during the year (in shares) 44,955                      
Vesting period 1 year                      
Awards subject to internal performance conditions                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Number of shares held (in shares)           173,260     224,840      
Granted during the year (in shares)           172,683            
Weighted average modification date fair value (in dollars per share) | $ / shares           $ 30.66     $ 44.96      
Awards subject to internal performance conditions | MIP 2023 PRSU - TSR                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Granted during the year (in shares)       293,629                
Awards subject to internal performance conditions | MIP 2023 PRSU - TSR | Minimum                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Share-based compensation arrangement by share-based payment award, award requisite service period       2 years                
Awards subject to internal performance conditions | MIP 2023 PRSU - TSR | Maximum                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Share-based compensation arrangement by share-based payment award, award requisite service period       3 years                
Awards subject to internal performance conditions | MIP 2022 PSU                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Number of shares held (in shares)                     292,955  
Granted during the year (in shares)             14,960          
Awards subject to internal performance conditions | LTIP 2023 PSU                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Granted during the year (in shares)         58,481              
Awards subject to internal performance conditions | LTIP 2024 PRSU - TSR                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Granted during the year (in shares)     220,454                  
Share-based compensation arrangement by share-based payment award, award requisite service period     3 years                  
Awards subject to internal performance conditions | LTIP 2025 PRSU - TSR                        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]                        
Granted during the year (in shares)   431,708                    
Share-based compensation arrangement by share-based payment award, award requisite service period   3 years                    
v3.25.4
Share based compensation - Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions (Details)
12 Months Ended
Dec. 31, 2025
LTIP 2023 PSU  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Expected volatility 45.00%
Expected dividend yield 0.00%
Risk-free interest rate 4.80%
MIP 2023 PRSU - TSR  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Expected volatility 45.00%
Expected dividend yield 0.00%
Risk-free interest rate 4.80%
LTIP 2024 PRSU - TSR  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Expected volatility 45.00%
Expected dividend yield 0.00%
Risk-free interest rate 4.80%
LTIP 2025 PRSU - TSR  
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]  
Expected volatility 51.00%
Expected dividend yield 0.00%
Risk-free interest rate 3.70%
v3.25.4
Share based compensation - Restricted Stock Unit Activity (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Awards subject to service or external market conditions      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Total fair value of share awards vested during the period (in $ millions) $ 12 $ 4 $ 2
Shares      
Non-vested restricted share units, beginning balance (in shares) 857,350    
Granted during the year (in shares) 647,413    
Vested during the year (in shares) (324,003)   (43,988)
Forfeited during the year (in shares) (22,476)    
Change in units based on performance (in shares) (243,932)    
Non-vested restricted share units, ending balance (in shares) 914,352 857,350  
Weighted average grant date fair value (in $)      
Weighted average grant date fair value, beginning balance (in dollars per share) $ 44.86    
Weighted average grant date fair value, granted during the year (in dollars per share) 18.67 $ 55.15 $ 38.74
Weighted average grant date fair value, vested during the year (in dollars per share) 39.57    
Weighted average grant date fair value, forfeited during the year (in dollars per share) 34.02    
Change in units based on performance (in dollars per share) 44.07    
Weighted average grant date fair value, ending balance (in dollars per share) $ 28.68 $ 44.86  
Weighted average remaining contractual term (in years) 1 year 8 months 19 days 1 year 3 months 21 days  
Awards subject to internal performance conditions      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Total fair value of share awards vested during the period (in $ millions) $ 4 $ 0 $ 0
Shares      
Non-vested restricted share units, beginning balance (in shares) 224,840    
Granted during the year (in shares) 172,683    
Vested during the year (in shares) (105,067)    
Forfeited during the year (in shares) (3,766)    
Change in units based on performance (in shares) (115,430)    
Non-vested restricted share units, ending balance (in shares) 173,260 224,840  
Weighted average grant date fair value (in $)      
Weighted average grant date fair value, beginning balance (in dollars per share) $ 44.96    
Weighted average grant date fair value, granted during the year (in dollars per share) 20.62 $ 49.81 $ 41.83
Weighted average grant date fair value, vested during the year (in dollars per share) 41.83    
Weighted average grant date fair value, forfeited during the year (in dollars per share) 35.20    
Change in units based on performance (in dollars per share) 33.25    
Weighted average grant date fair value, ending balance (in dollars per share) $ 30.66 $ 44.96  
Weighted average remaining contractual term (in years) 1 year 7 months 28 days 1 year 6 months 3 days  
v3.25.4
Share based compensation - Summary of Share-Based Compensation Expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Selling, General and Administrative Expenses      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Share-based compensation expense $ 18 $ 16 $ 11
Cost of Sales      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Share-based compensation expense 2 1 1
Income tax benefit      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Share-based compensation expense $ 2 $ 2 $ 2
v3.25.4
Related party transactions - Narrative (Details) - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Jun. 30, 2024
Dec. 31, 2023
Feb. 24, 2023
Related Party Transaction [Line Items]          
Management fee received $ 3 $ 7      
Gulfdrill          
Related Party Transaction [Line Items]          
Ownership interest ( in percent) 50.00% 50.00% 50.00% 50.00%  
Paratus Energy Services          
Related Party Transaction [Line Items]          
Ownership interest ( in percent)         35.00%
v3.25.4
Related party transactions - Analysis of Related Party Revenues, Operating Expenses, and Financial Items (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Feb. 24, 2023
Related Party Transaction [Line Items]        
Total operating revenues $ 1,437 $ 1,385 $ 1,502  
Paratus Energy Services        
Related Party Transaction [Line Items]        
Ownership interest ( in percent)       35.00%
Related Party        
Related Party Transaction [Line Items]        
Total operating revenues 317 319 298  
Related Party | Management fee revenues        
Related Party Transaction [Line Items]        
Total operating revenues 242 235 222  
Related Party | Add-on services        
Related Party Transaction [Line Items]        
Total operating revenues 12 12 13  
Related Party | Reimbursable revenues        
Related Party Transaction [Line Items]        
Total operating revenues 30 13 18  
Related Party | Leasing revenues        
Related Party Transaction [Line Items]        
Total operating revenues 33 54 33  
Related Party | Other        
Related Party Transaction [Line Items]        
Total operating revenues $ 0 $ 5 $ 12  
v3.25.4
Fair value measurements - Carrying Value and Estimated Fair Value of our Financial Instrument at Amortized Cost (Details) - Secured debt - USD ($)
$ in Millions
Dec. 31, 2025
Dec. 31, 2024
Aug. 31, 2023
Jul. 31, 2023
$575 million secured bond        
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]        
Debt instrument, face amount $ 575   $ 75 $ 500
Level 1 | Fair value | $575 million secured bond        
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]        
Liability subject to compromise - Secured credit facilities 598 $ 587    
Level 1 | Carrying value | $575 million secured bond        
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]        
Liability subject to compromise - Secured credit facilities 563 560    
Level 3 | Fair value | Unsecured senior convertible bond - debt component (Level 3)        
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]        
Liability subject to compromise - Secured credit facilities 56 56    
Level 3 | Carrying value | Unsecured senior convertible bond - debt component (Level 3)        
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]        
Liability subject to compromise - Secured credit facilities $ 50 $ 50    
v3.25.4
Fair value measurements - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Fair value of bond $ 625 $ 625  
Loss on impairment of long-lived assets 22 0 $ 0
Secured debt      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Fair value of bond 575 575  
$575 million secured bond | Secured debt      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Fair value of bond 575 $ 575  
$575 million secured bond | Level 1 | Secured debt      
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]      
Fair value of bond $ 575    
v3.25.4
Commitment and contingencies - Narrative (Details)
kr in Millions, R$ in Millions, $ in Millions
1 Months Ended 12 Months Ended
Dec. 31, 2025
USD ($)
rig
contract
Mar. 05, 2023
USD ($)
Oct. 31, 2025
USD ($)
Jan. 31, 2025
USD ($)
rig
drillship
Mar. 31, 2023
USD ($)
Dec. 31, 2025
USD ($)
rig
contract
Dec. 31, 2025
BRL (R$)
Aug. 31, 2025
NOK (kr)
Jul. 11, 2025
USD ($)
Nov. 30, 2015
USD ($)
rig
Other Commitments [Line Items]                    
Contract value deduction percentage                   2.00%
Contract value deduction                   $ 69
Number of drillships | rig 2         2        
Number of active contracts | contract 2         2        
Number of future contracts | contract 2         2        
Sonadrill                    
Other Commitments [Line Items]                    
Number of drillships | rig 3         3        
Sonadrill | Guarantees in favor of customers                    
Other Commitments [Line Items]                    
Maximum guarantee $ 1,100         $ 1,100        
Number of rigs | rig 3         3        
Surety Bond                    
Other Commitments [Line Items]                    
Damages sought           $ 79 R$ 435      
Seadrill Serviços de Petróleo Ltda ("Seadrill Brazil") | Tax Year 2009                    
Other Commitments [Line Items]                    
Damages sought $ 78                  
Seadrill Serviços de Petróleo Ltda ("Seadrill Brazil") | Tax Year 2008, 2012, 2016, and 2017                    
Other Commitments [Line Items]                    
Damages sought           84        
Sete Brazil Claim                    
Other Commitments [Line Items]                    
Damages sought       $ 213   825        
Number of rigs | rig       28            
Number of drillships | drillship       3            
Delay penalties       10.00%            
Nigeria                    
Other Commitments [Line Items]                    
Number of rigs | rig                   3
Brazil | Sete Brazil Claim | Seadrill Serviços de Petróleo Ltda ("Seadrill Brazil")                    
Other Commitments [Line Items]                    
Number of drillships | drillship       5            
SFL Hercules Ltd                    
Other Commitments [Line Items]                    
Amount awarded   $ 37                
Fee expense   $ 11                
Maximum guarantee 57         57   kr 574    
SFL Hercules Ltd | Five year first lien revolving credit facility                    
Other Commitments [Line Items]                    
Maximum guarantee 40         40   403    
SFL Hercules Ltd | Bilateral Facility                    
Other Commitments [Line Items]                    
Maximum guarantee $ 17         $ 17   kr 171    
Sonadrill fees claimant                    
Other Commitments [Line Items]                    
Damages sought         $ 72          
Damages paid     $ 43              
Sonadrill fees claimant | Maximum                    
Other Commitments [Line Items]                    
Estimate of possible loss                 $ 61  
v3.25.4
Business combinations - Narrative (Details)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended 22 Months Ended
Jul. 28, 2023
USD ($)
Apr. 03, 2023
USD ($)
rig
$ / shares
shares
Dec. 31, 2025
USD ($)
business_acquisition
rig
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2023
USD ($)
May 19, 2023
rig
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]              
Number of businesses acquired | business_acquisition     2        
Number of offshore drilling units owned by the company | rig     15        
Number of tender-assist drilling units sold | rig             3
Proceeds from sales of tender-assist units $ 84   $ 0 $ 0 $ 84    
Issuance costs         4    
Initial accounting incomplete, adjustment, financial liabilities     49        
Initial accounting incomplete, adjustment, financial assets, current     6        
Initial accounting incomplete, adjustment, financial assets, non-current     1        
Additional paid-in capital              
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]              
Issuance costs         4    
Aquadrill LLC              
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]              
Acquisition cost expensed         $ 3 $ 5  
Business Combination, Separately Recognized Transaction, Acquisition-Related Cost, Expensed, Statement of Income or Comprehensive Income [Extensible Enumeration]         Business Combination, Acquisition-Related Cost, Expense    
Seadrill Limited              
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]              
Acquisition cost expensed         $ 8 $ 11  
Business Combination, Separately Recognized Transaction, Acquisition-Related Cost, Expensed, Statement of Income or Comprehensive Income [Extensible Enumeration]         Business Combination, Acquisition-Related Cost, Expense    
Seadrill Limited | Aquadrill LLC              
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]              
Ownership interest (as percent)   37.00%          
Aquadrill LLC              
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]              
Shares issued on closing of Aquadrill acquisition (in shares) | shares   29.9          
Consideration settled by tax withholding   $ 30          
Consideration settled in cash   $ 1          
Acquisition cost expensed     2 $ 24 $ 24    
Cash paid per acquiree share (in dollars per share) | $ / shares   $ 41.62          
Aquadrill LLC | Additional paid-in capital              
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]              
Issuance costs     $ 4        
Aquadrill LLC | Drillships              
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]              
Number of offshore drilling units owned by the company | rig   4          
Aquadrill LLC | Benign environment semi-submersible              
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]              
Number of offshore drilling units owned by the company | rig   1          
Aquadrill LLC | Tender-Assist Units              
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]              
Number of offshore drilling units owned by the company | rig   3          
v3.25.4
Business combinations - Schedule Of Total Consideration Transferred For Aquadrill (Details)
$ / shares in Units, $ in Millions
Apr. 03, 2023
USD ($)
$ / shares
shares
Aquadrill LLC  
Business Combination [Line Items]  
Aquadrill outstanding shares as of April 3, 2023 (in shares) 28,980,416
Company Sale Bonus (in shares) 1,664,743
Total Seadrill shares eligible for purchase of Aquadrill (in shares) 30,645,159
Less: Tax withholding in lieu of common shares (in shares) (744,150)
Less: Seadrill shares settled in cash (in shares) (34,505)
Seadrill shares issued for purchase of Aquadrill (in shares) 29,866,505
Cash paid per acquiree share (in dollars per share) | $ / shares $ 41.62
Consideration issued in Seadrill shares (in shares) | $ $ 1,243
Consideration settled by tax withholding | $ 30
Consideration settled in cash | $ 1
Consideration transferred | $ $ 1,274
Aquadrill LLC | Chief Executive Officer  
Business Combination [Line Items]  
Seadrill shares issued for purchase of Aquadrill (in shares) 1,013,405
Consideration settled by tax withholding | $ $ 26
Aquadrill LLC  
Business Combination [Line Items]  
Aquadrill outstanding shares as of April 3, 2023 (in shares) 20,797,804
Common shares | Aquadrill LLC  
Business Combination [Line Items]  
Aquadrill outstanding shares as of April 3, 2023 (in shares) 28,258,965
Final Exchange Ration (in shares) 1.41
Common shares | Aquadrill LLC  
Business Combination [Line Items]  
Aquadrill outstanding shares as of April 3, 2023 (in shares) 20,000,000
Aquadrill restricted stock units | Aquadrill LLC  
Business Combination [Line Items]  
Aquadrill outstanding shares as of April 3, 2023 (in shares) 172,527
Final Exchange Ration (in shares) 1.41
Aquadrill restricted stock units | Aquadrill LLC  
Business Combination [Line Items]  
Aquadrill outstanding shares as of April 3, 2023 (in shares) 122,104
Aquadrill phantom award units | Aquadrill LLC  
Business Combination [Line Items]  
Aquadrill outstanding shares as of April 3, 2023 (in shares) 149,349
Final Exchange Ration (in shares) 1.41
Aquadrill phantom award units | Aquadrill LLC  
Business Combination [Line Items]  
Aquadrill outstanding shares as of April 3, 2023 (in shares) 105,700
Aquadrill phantom appreciation rights | Aquadrill LLC  
Business Combination [Line Items]  
Aquadrill outstanding shares as of April 3, 2023 (in shares) 399,576
Final Exchange Ration (in shares) 0.70
Aquadrill phantom appreciation rights | Aquadrill LLC  
Business Combination [Line Items]  
Aquadrill outstanding shares as of April 3, 2023 (in shares) 570,000
v3.25.4
Business combinations - Summary of Identifiable Assets Acquired and Liabilities Assumed as at Acquisition date - Aquadrill (Details) - Aquadrill LLC
$ in Millions
Apr. 03, 2023
USD ($)
As of Acquisition  
Cash and cash equivalents $ 51
Restricted cash 5
Accounts receivable 60
Other current assets 36
Total current assets 152
Drilling units 1,255
Deferred tax assets 19
Equipment 1
Other non-current assets 5
Total non-current assets 1,280
Total assets acquired 1,432
Trade accounts payable 11
Other current liabilities 69
Total current liabilities 80
Other non-current liabilities 78
Total non-current liabilities 78
Total liabilities assumed 158
Net asset acquired 1,274
Measurement Period Adjustments  
Cash and cash equivalents 0
Restricted cash 0
Accounts receivable 0
Other current assets 7
Total current assets 7
Drilling units (3)
Deferred tax assets 0
Equipment 0
Other non-current assets 0
Total non-current assets (3)
Total assets acquired 4
Trade accounts payable 0
Other current liabilities 4
Total current liabilities 4
Other non-current liabilities 0
Total non-current liabilities 0
Total liabilities assumed 4
Net asset acquired 0
Updated As of Acquisition  
Cash and cash equivalents 51
Restricted cash 5
Accounts receivable 60
Other current assets 43
Total current assets 159
Drilling units 1,252
Deferred tax assets 19
Equipment 1
Other non-current assets 5
Total non-current assets 1,277
Total assets acquired 1,436
Trade accounts payable 11
Other current liabilities 73
Total current liabilities 84
Other non-current liabilities 78
Total non-current liabilities 78
Total liabilities assumed 162
Net asset acquired $ 1,274
v3.25.4
Business combinations - Post Merger Operating Results - Aquadrill (Details) - Aquadrill LLC
$ in Millions
12 Months Ended
Dec. 31, 2023
USD ($)
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]  
Operating revenue $ 383
Net income $ 145
v3.25.4
Business combinations - Post Merger Operating Results For The Full Period - Aquadrill (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]      
Basic (LPS)/EPS (in dollars per share) $ (1.24) $ 6.56 $ 4.23
Diluted (LPS)/EPS (in dollars per share) $ (1.24) $ 6.37 $ 4.12
Aquadrill LLC      
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]      
Operating revenue     $ 1,580
Net income     $ 262
Basic (LPS)/EPS (in dollars per share)     $ 3.34
Diluted (LPS)/EPS (in dollars per share)     $ 3.29
v3.25.4
Business combinations - Results of operations related to the rigs - Aquadrill (Details) - Aquadrill LLC
$ in Millions
12 Months Ended
Dec. 31, 2023
USD ($)
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]  
Operating revenue $ 1,580
Net income 262
Tender Rigs  
Business Combination, Goodwill, Reportable Segment Assignment [Line Items]  
Operating revenue 13
Net income $ (8)