Business Context and Reporting Period
This Form 8-K, dated September 2, 2026, reports on Hornbeck Offshore Services, Inc. (formerly Helix Energy Solutions Group, Inc.). The filing confirms the completion of a business combination with Legacy Hornbeck Offshore Services, Inc. on September 1, 2026. Concurrently, the company converted from a Minnesota corporation to a Delaware corporation and officially changed its name.
Key Financial Metrics
This filing is a current report regarding corporate governance and structural changes. It does not provide specific financial metrics such as revenue, profit, cash flow, margins, debt, or liquidity figures for the reporting period.
Material Changes
- Corporate Structure: Completed merger with Legacy Hornbeck and converted jurisdiction from Minnesota to Delaware.
- Corporate Name: Changed from "Helix Energy Solutions Group, Inc." to "Hornbeck Offshore Services, Inc."
- Accounting Firm Change: Dismissed KPMG LLP as the independent registered public accounting firm effective September 2, 2026, and appointed Ernst & Young LLP (EY) as the new firm.
Guidance, Outlook, and Risks
The filing contains no forward-looking guidance, financial outlook, or management commentary regarding future performance. Regarding the change in auditors, the company stated there were no disagreements with KPMG on accounting principles or practices, nor were there any reportable events during the fiscal years ended December 31, 2025 and 2024, or the interim period through September 2, 2026. No consultations regarding accounting principles or audit opinions were conducted with EY prior to their appointment.
Investor Verification Checklist
- Verify the effective date of the merger and name change (September 1, 2026).
- Confirm the dismissal of KPMG and appointment of EY as the new independent auditor.
- Review the letter from KPMG (Exhibit 16.1) to ensure no undisclosed disagreements exist.
- Monitor upcoming filings (e.g., 10-K or 10-Q) for the first consolidated financial results under the new Hornbeck Offshore Services, Inc. structure.