---
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"
generated_at: "2026-09-08T10:25:11.241369+00:00"
event_type: "m_and_a"
sentiment: "neutral"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Hornbeck Offshore (f/k/a Helix) files pro forma financials for reverse merger with Legacy Hornbeck

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: m_and_a
- sentiment: neutral
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-384311
- JSON: https://secwatch.observer/filing/0001193125-26-384311.json
- Plain text: https://secwatch.observer/filing/0001193125-26-384311.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.