{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-384311","form_type":"8-K/A","ticker":"HLX","cik":"0000866829","company_name":"HELIX ENERGY SOLUTIONS GROUP INC","filed_at":"2026-09-08T10:21:31+00:00","discovered_at":"2026-09-08T10:25:04.366616+00:00","generated_at":"2026-09-08T10:25:11.241369+00:00","sec_items":["9.01"],"event_type":"m_and_a","sentiment":"neutral","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Hornbeck Offshore (f/k/a Helix) files pro forma financials for reverse merger with Legacy Hornbeck","bullets":["Reverse acquisition completed Sep 1, 2026; Legacy Hornbeck is accounting acquirer, holding ~55% of combined company.","Pro forma combined assets $3.72B; net income $56.2M for 1H26 and $164.4M for FY25.","Preliminary purchase price consideration $1.573B; $195.4M goodwill recognized.","Legacy Helix securityholders own ~45%; exchange ratio 10.27167 HOS shares per Legacy Hornbeck share."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-384311","json":"https://secwatch.observer/filing/0001193125-26-384311.json","markdown":"https://secwatch.observer/filing/0001193125-26-384311.md","text":"https://secwatch.observer/filing/0001193125-26-384311.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/866829/000119312526384311/0001193125-26-384311-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/866829/000119312526384311/d50831d8ka.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-08T10:25:11.241369+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}