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2024-05-01


                                 UNITED STATES                                  
                       SECURITIES AND EXCHANGE COMMISSION                       
                             WASHINGTON, D.C. 20549                             
                _______________________________________________                 
                                      FORM                                      
                                      8-K                                       
                _______________________________________________                 
                                 CURRENT REPORT                                 
     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934     
               Date of Report (Date of earliest event reported):                
                                  May 1, 2024                                   
                _______________________________________________                 
                           Patterson-UTI Energy, Inc.                           
             (Exact name of Registrant as Specified in Its Charter)             
                _______________________________________________                 

                 Delaware                     1-39270          75-2504748      
       (State or Other Jurisdiction         (Commission       (IRS Employer    
            of Incorporation)               File Number)   Identification No.) 
       10713 W. Sam Houston Pkwy N                                77064        
                    ,                                                          
                Suite 800                                                      
                 Houston                                                       
                    ,                                                          
                  Texas                                                        
 (Address of Principal Executive Offices)                      (Zip Code)      

              Registrant's Telephone Number, Including Area Code:               
                                      281                                       
                                       -                                        
                                    765-7100                                    
                                 Not Applicable                                 
         (Former Name or Former Address, if Changed Since Last Report)          
                _______________________________________________                 
Check the appropriate box below if the Form 8-K filing is intended to 
simultaneously satisfy the filing obligation of the registrant under any of 
the following provisions (see General Instructions A.2. below):

o  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)                   
o  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)                  
o  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))  
o  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))  

Securities registered pursuant to Section 12(b) of the Act:

      Title of each class        Trading Symbol   Name of each exchange on which registered 
 Common Stock, $0.01 Par Value        PTEN             The Nasdaq Global Select Marke       
                                                                      t                     

Indicate by check mark whether the registrant is an emerging growth company as 
defined in Rule 405 of the Securities Act of 1933 ((s)	230.405 of this 
chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 ((s)	240.12b-2 
of this chapter).
Emerging growth company
o
If an emerging growth company, indicate by check mark if the registrant has 
elected not to use the extended transition period for complying with any new 
or revised financial accounting standards provided pursuant to Section 13(a) 
of the Exchange Act.
o


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Item 2.02 Results of Operations and Financial Condition.
On May 1, 2024, Patterson-UTI Energy, Inc. (the "Company" or "Patterson-UTI") 
announced financial results for the three ended March 31, 2024. The press 
release, dated May 1, 2024, is furnished as Exhibit 99.1 to this report and 
incorporated by reference herein.
The information furnished pursuant to Item 2.02, including Exhibit 99.1 shall 
not be deemed to be "filed" for purposes of Section 18 of the Securities 
Exchange Act of 1934, as amended, shall not otherwise be subject to the 
liabilities of that section and shall not be deemed incorporated by reference 
in any filing under the Securities Act of 1933, as amended, unless 
specifically identified therein as being incorporated therein by reference.

Item 8.01 Other Events.
To the extent required, the information included in Item 2.02 of this Current 
Report on Form 8-K is incorporated by reference into this Item 8.01.
Item 9.01 Financial Statements and Exhibits.
(d) The following exhibit is furnished herewith:

99.1   Press Release dated                                                           
       May 1                                                                         
       , 2024 announcing financial results for the three                             
       months ended                                                                  
       March                                                                         
       31, 202                                                                       
       4                                                                             
       .                                                                             
104    Cover Page Interactive Data File (embedded within the Inline XBRL document).  

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                                   SIGNATURES                                   
Pursuant to the requirements of the Securities Exchange Act of 1934, the 
registrant has duly caused this report to be signed on its behalf by the 
undersigned hereunto duly authorized.

Patterson-UTI Energy, Inc.                                                             
May 1, 2024                                                 By:   /s/ C. Andrew Smith  
Name: C. Andrew Smith                                                                  
Title: Executive Vice President and Chief Financial Officer                            


                                                                    Exhibit 99.1
Contact: Michael Sabella
Vice President, Investor Relations
(281) 885-7589

Patterson-UTI Energy Reports Financial Results for the Quarter Ended March 31, 
2024

HOUSTON, Texas - May 1, 2024 - PATTERSON-UTI ENERGY, INC.
(NASDAQ: PTEN) today reported financial results for the quarter ended March 
31, 2024.

First Quarter 2024 Financial Results and Other Key Items
.
Total revenue of $1.5 billion
.
Net income attributable to common stockholders of $51 million, or $0.13 per 
share

Includes $12 million in merger and integration expenses
.
Adjusted net income attributable to common stockholders of $61 million, or 
$0.15 per share

Excludes merger and integration expenses
.
Adjusted EBITDA of $375 million

Excludes merger and integration expenses
.
Cash from Operations of $366 million, Free Cash Flow of $139 million
.
Achieved annualized synergy target of $200 million from the NexTier merger
.
Returned $130
million to shareholders in the first quarter; confirm expectation to return at 
least $400 million to shareholders in 2024

Used $98 million to repurchase 9 million shares in the first quarter; since 
the close of the NexTier merger and Ulterra acquisition, we have repurchased 
4% of the post-transaction shares outstanding

$945 million in remaining share repurchase authorization

Declared a quarterly dividend on its common stock of $0.08 per share, payable 
on June 17, 2024 to holders of record as of June 3, 2024

Management Commentary

"The first quarter was another strong quarter for Patterson-UTI, and we met 
our adjusted gross profit guidance at each of our operating segments," said 
Andy Hendricks, Chief Executive Officer. "We are pleased with the way our team 
navigated a challenging market to start the year. Activity in both our U.S. 
drilling and completion businesses again outperformed, and our customers are 
recognizing the value that is being created by our top-tier service offerings. 
Our customers place a high value on differentiated services and technologies, 
which will benefit Patterson-UTI over the long-term as we look to create value 
for our shareholders.

"The near-term outlook for U.S. shale activity continues to be cautious and 
reflects slightly lower activity than we saw to start the year," continued Mr. 
Hendricks. "Activity in oil basins remains steady, although natural gas prices 
and customer consolidation remain a headwind to near-term activity. Based on 
current commodity prices, we think activity in our U.S. drilling and 
completion businesses is likely to improve slightly in oil basins, starting in 
the third quarter, with early indication that the impact of these headwinds 
may begin to ease later this year."

"The first quarter results demonstrate the significant free cash flow 
generation capability of Patterson-UTI following our combination with NexTier 
and the acquisition of Ulterra. We continue to invest in our business to 
maintain our position as a long-term winner in U.S. drilling and completions, 
while at the same time generating strong free cash flow," said Andy Smith, 
Chief Financial Officer. "We are significantly ahead of pace on our 
expectation to return at least $400 million to shareholders this year, and our 
strong free cash flow in the first quarter allowed us to opportunistically 
accelerate our share repurchases. In just two full quarters since we closed 
the NexTier merger and the Ulterra acquisition, we have already retired 4% of 
our post-transaction outstanding shares in addition to maintaining our 
dividend. Since the start of 2022, we have returned more than 80% of our free 
cash flow to shareholders, while at the same time improving our free cash flow 
conversion. We continue to expect to convert at least 40% of our adjusted 
EBITDA to free cash flow in 2024."

Drilling Services

During the first quarter, Drilling Services revenue totaled $458 million. 
Drilling Services adjusted gross profit was $186 million during the quarter 
compared to $187 million during the prior quarter, which was in line with our 
prior guidance. The segment delivered relatively steady sequential results, 
reflecting a steady U.S. land rig count compared to the fourth quarter.


-------------------------------------------------------------------------------

Within the Drilling Services segment for the first quarter, U.S. Contract 
Drilling revenue was $393 million, and adjusted gross profit was $178 million, 
which was slightly higher than in the fourth quarter as a higher rig count 
more than offset slightly lower revenue per day. U.S. operating days totaled 
11,024, with activity slightly outperforming our expectation. The average rig 
revenue per operating day in U.S. Contract Drilling was $35,680 in the 
quarter, and the adjusted gross profit per operating day in U.S. Contract 
Drilling was $16,170, a $160 decrease from the previous quarter.

As of March 31, 2024, the Company had term contracts for drilling rigs in the 
United States providing for future dayrate drilling revenue of approximately 
$527 million. Based on contracts currently in place, the Company expects an 
average of 70 rigs operating under term contracts during the second quarter of 
2024 and an average of 41 rigs operating under term contracts over the four 
quarters ending March 31, 2025.

For the first quarter, other Drilling Services revenue, which primarily 
includes International Contract Drilling and Directional Drilling, was $64 
million, with adjusted gross profit of $8 million.

Completion Services

First quarter Completion Services revenue totaled $945 million, with adjusted 
gross profit of $199 million. Revenue was in line with expectations, with the 
sequential decline primarily driven by lower activity compared to the fourth 
quarter, particularly in natural gas basins. Segment adjusted gross profit was 
at the high-end of our guidance, as we continue to see the benefit of focused 
cost controls and additional synergy capture associated with the NexTier 
merger.

Financial performance in our Completion Services segment has been relatively 
steady compared to the pre-merger entities, even as market activity has 
slowed. This reflects our progress in capturing synergy value that we expected 
to unlock from the NexTier merger.

Activity in Appalachia remained relatively steady. As expected, activity in 
the Haynesville was the biggest driver of the decline in completion activity.


Utilization remains high for equipment that can be powered by natural gas, and 
we are continuing to see strong returns from our natural gas-powered assets 
that are working for large, long-term dedicated customers.

Drilling Products

First quarter Drilling Products revenue totaled $90 million, with adjusted 
gross profit of $41 million. First quarter revenue in the Drilling Products 
business was up 2% sequentially, with higher sequential results mostly driven 
by Ulterra's International operations. Adjusted gross profit improved with 
strong market penetration, with a sequential increase in revenue per industry 
rig for Ulterra's U.S. operations.

As a result of the purchase price accounting for Ulterra, direct operating 
costs and depreciation expenses are temporarily higher than normal, as the 
drill bits acquired were allocated a value higher than the manufactured cost. 
During the first quarter, the step-up in value increased reported segment 
direct operating costs by $2 million and increased reported segment 
depreciation and amortization by $6 million, all of which was non-cash in 
nature. We expect this impact will reduce as we move through 2024 and is 
likely to be negligible thereafter.

The Drilling Products segment continues to perform well, with long-term 
International growth opportunities.

Other

During the first quarter, Other revenue totaled $18 million, with adjusted 
gross profit totaling $7 million during the quarter.

Outlook

We see steady drilling and completion activity in oil basins, with the 
expectation that a few operators may add drilling rigs later this year based 
on current oil prices. Our activity in natural gas basins has so far been more 
resilient than we previously anticipated, although we have continued to see 
some activity decline in the second quarter. We currently expect our activity 
in natural gas basins will remain steady with second quarter levels through 
year-end.

Within the Drilling Services segment, we expect U.S. Contract Drilling to 
operate an average of 114 U.S. rigs in the second quarter, with adjusted gross 
profit per operating day down roughly $300 from the prior quarter. Aside from 
U.S. Contract Drilling, we expect other Drilling Services adjusted gross 
profit will be down slightly in the second quarter compared to the prior 
quarter.


-------------------------------------------------------------------------------

Completion Services activity has declined slightly to start the second 
quarter, mostly in the natural gas basins where our customers continue to slow 
activity in response to current natural gas prices. We also expect to see a 
few dedicated fleets operate in the second quarter with planned gaps in the 
schedule. Completion Services revenue for the second quarter is expected to be 
approximately $860 million, with approximately $690 million in direct 
operating costs and an adjusted gross profit of around $170 million. We expect 
an improvement in activity in the third quarter as our dedicated and long-term 
customers resume completion activity after new pads are drilled.

Second quarter results in our Drilling Products segment are expected to be 
relatively in line with the first quarter, as continued growth in our 
International operations is expected to largely offset seasonal activity 
declines from Canadian spring breakup.

For the second quarter, Other revenue and adjusted gross profit is expected to 
be roughly flat with the first quarter.

For the second quarter, we expect selling, general and administrative expense 
of approximately $65 million, and depreciation, depletion, amortization, and 
impairment expense of approximately $265 million.

"We are excited by our position as a leader in U.S. shale, and our results are 
starting to demonstrate the value creation that we envisioned from the NexTier 
merger and Ulterra acquisition," concluded Mr. Hendricks. "The discipline we 
see from our customers is continuing to reduce the cyclicality of the industry 
relative to prior business cycles, and the relative stability is giving our 
company the opportunity to use our differentiated products and services to add 
value to the drilling and completion process. Most importantly for our 
investors, the differentiation is creating an environment where we can focus 
on making investments that grow our own returns and free cash flow conversion. 
Our objective is to continue to return a significant portion of our free cash 
flow to shareholders and create significant value for all Patterson-UTI 
shareholders over the long-term."

For purposes of the shareholder return target, the Company defines free cash 
flow as net cash provided by operating activities less capital expenditures.
The shareholder return target, including the amount and timing of any dividend 
payments and/or share repurchases are subject to the discretion of the 
Company's Board of Directors and will depend upon business conditions, results 
of operations, financial condition, terms of the Company's debt agreements and 
other factors.

All references to "per share" in this press release are diluted earnings per 
common share as defined within Accounting Standards Codification Topic 260.

First Quarter Earnings Conference Call

The Company's quarterly conference call to discuss the operating results for 
the quarter ended March 31, 2024, is scheduled for May 2, 2024, at 9:00 a.m. 
Central Time. The dial-in information for participants is (888) 550-5422 
(Domestic) and (646) 960-0676 (International).
The conference ID for both numbers is 3822955. The call is also being webcast 
and can be accessed through the Investor Relations section of the Company's 
website at
investor.patenergy.com
. A replay of the conference call will be on the Company's website for two 
weeks.



-------------------------------------------------------------------------------

About Patterson-UTI

Patterson-UTI is a leading provider of drilling and completion services to oil 
and natural gas exploration and production companies in the United States and 
other select countries, including contract drilling services, integrated well 
completion services and directional drilling services in the United States, 
and specialized bit solutions in the United States, Middle East and many other 
regions around the world. For more information, visit www.patenergy.com.

Cautionary Statement Regarding Forward-Looking Statements

This press release contains forward-looking statements which are protected as 
forward-looking statements under the Private Securities Litigation Reform Act 
of 1995 that are not limited to historical facts, but reflect Patterson-UTI's 
current beliefs, expectations or intentions regarding future events. Words 
such as "anticipate," "believe," "budgeted," "continue," "could," "estimate," 
"expect," "intend," "may," "plan," "predict," "potential," "project," 
"pursue," "should," "strategy," "target," or "will," and similar expressions 
are intended to identify such forward-looking statements. The statements in 
this press release that are not historical statements, including statements 
regarding Patterson-UTI's future expectations, beliefs, plans, objectives, 
financial conditions, assumptions or future events or performance that are not 
historical facts, are forward-looking statements within the meaning of the 
federal securities laws. These statements are subject to numerous risks and 
uncertainties, many of which are beyond Patterson-UTI's control, which could 
cause actual results to differ materially from the results expressed or 
implied by the statements. These risks and uncertainties include, but are not 
limited to: the successful integration and expected benefits of the recently 
completed NexTier merger and Ulterra acquisition on our financial condition, 
results of operations, strategy and plans and our ability to realize those 
benefits; synergies, costs and financial and operating impacts of 
acquisitions, including the NexTier merger and the Ulterra acquisition; the 
successful integration of NexTier and Ulterra operations and the future 
financial and operating results of the combined company; the combined 
company's plans, objectives, expectations and intentions with respect to 
future operations and services; adverse oil and natural gas industry 
conditions; global economic conditions, including inflationary pressures and 
risks of economic downturns or recessions in the United States and elsewhere; 
volatility in customer spending and in oil and natural gas prices that could 
adversely affect demand for Patterson-UTI's services and their associated 
effect on rates; excess availability of land drilling rigs, completion 
services and drilling equipment, including as a result of reactivation, 
improvement or construction; competition and demand for Patterson-UTI's 
services; the impact of the ongoing Ukraine/Russia and Middle East conflicts 
and instability in other international regions; strength and financial 
resources of competitors; utilization, margins and planned capital 
expenditures; ability to obtain insurance coverage on commercially reasonable 
terms and liabilities from operational risks for which Patterson-UTI does not 
have and receive full indemnification or insurance; operating hazards 
attendant to the oil and natural gas business; failure by customers to pay or 
satisfy their contractual obligations (particularly with respect to fixed-term 
contracts); the ability to realize backlog; specialization of methods, 
equipment and services and new technologies, including the ability to develop 
and obtain satisfactory returns from new technology; the ability to retain 
management and field personnel; loss of key customers; shortages, delays in 
delivery, and interruptions in supply, of equipment and materials; 
cybersecurity events; difficulty in building and deploying new equipment; 
governmental regulation, including climate legislation, regulation and other 
related risks; environmental, social and governance practices, including the 
perception thereof; environmental risks and ability to satisfy future 
environmental costs; technology-related disputes; legal proceedings and 
actions by governmental or other regulatory agencies; the ability to 
effectively identify and enter new markets; public health crises, pandemics 
and epidemics; weather; operating costs; expansion and development trends of 
the oil and natural gas industry; financial flexibility, including 
availability of capital and the ability to repay indebtedness when due; 
adverse credit and equity market conditions; our return of capital to 
stockholders, including timing and amounts of dividends and share repurchases; 
stock price volatility; and compliance with covenants under Patterson-UTI's 
debt agreements.

Additional information concerning factors that could cause actual results to 
differ materially from those in the forward-looking statements is contained 
from time to time in Patterson-UTI's SEC filings. Patterson-UTI's filings may 
be obtained by contacting Patterson-UTI or the SEC or through Patterson-UTI's 
website at http://www.patenergy.com or through the SEC's Electronic Data 
Gathering and Analysis Retrieval System (EDGAR) at http://www.sec.gov. 
Patterson-UTI undertakes no obligation to publicly update or revise any 
forward-looking statement.

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                           PATTERSON-UTI ENERGY, INC.                           
                Condensed Consolidated Statements of Operations                 
                (unaudited, in thousands, except per share data)                

                                                                                                                            
                                                                                Three Months Ended                    
                                                                    March 31,       December 31,      March 31,       
                                                                       2024             2023            2023                
REVENUES                                                           $ 1,510,360     $ 1,584,317       $ 791,802              
COSTS AND EXPENSES:                                                                                                         
Direct operating costs                                               1,077,139       1,119,117         512,659              
Depreciation, depletion, amortization and impairment                   274,956         278,787         128,180              
Selling, general and administrative                                     64,984          61,037          30,566              
Credit loss expense                                                      5,231             842               -              
Merger and integration expense                                          12,233          19,949               -              
Other operating income, net                                           (11,182)         (7,120)         (5,566)              
                                                                                                                            
Total operating costs and expenses                                   1,423,361       1,472,612         665,839              
                                                                                                                            
OPERATING INCOME                                                        86,999         111,705         125,963              
                                                                                                                            
OTHER INCOME (EXPENSE):                                                                                                     
Interest income                                                          2,189           1,539           1,240              
Interest expense, net of amount capitalized                           (18,335)        (18,681)         (8,826)              
Other                                                                      850         (1,293)           1,486              
                                                                                                                            
Total other expense                                                   (15,296)        (18,435)         (6,100)              
                                                                                                                            
INCOME BEFORE INCOME TAXES                                              71,703          93,270         119,863              
                                                                                                                            
INCOME TAX EXPENSE                                                      19,997          31,332          20,185              
                                                                                                                            
NET INCOME                                                              51,706          61,938          99,678              
                                                                                                                            
NET INCOME (LOSS) ATTRIBUTABLE TO NONCONTROLLING INTEREST                  471            (12)               -              
                                                                                                                            
NET INCOME ATTRIBUTABLE TO COMMON STOCKHOLDERS                     $    51,235     $    61,950       $  99,678              
                                                                                                                            
NET INCOME ATTRIBUTABLE TO COMMON STOCKHOLDERS PER COMMON SHARE:                                                            
Basic                                                              $      0.13     $      0.15       $    0.47              
Diluted                                                            $      0.13     $      0.15       $    0.46              
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING:                                                                       
Basic                                                                   408,182           415,656        212,089            
Diluted                                                                 409,819           418,751        215,866            
CASH DIVIDENDS PER COMMON SHARE                                    $      0.08     $      0.08       $    0.08              


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                           PATTERSON-UTI ENERGY, INC.                           
                Condensed Consolidated Statements of Cash Flows                 
                           (unaudited, in thousands)                            

                                                                                                                              
                                                                                            Three Months Ended          
                                                                                         March 31,      March 31,       
                                                                                           2024           2023                
Cash flows from operating activities:                                                                                         
Net income                                                                               $  51,706      $  99,678             
Adjustments to reconcile net income to net cash provided by operating activities:                                             
Depreciation, depletion, amortization and impairment                                       274,956        128,180             
Deferred income tax expense                                                                 19,507         18,303             
Stock-based compensation                                                                    12,051          (758)             
Net (gain) loss on asset disposals                                                         (2,668)            538             
Credit loss expense                                                                          5,231              -             
Other                                                                                          613          (648)             
Changes in operating assets and liabilities                                                  4,495       (10,944)             
Net cash provided by operating activities                                                  365,891        234,349             
                                                                                                                              
Cash flows from investing activities:                                                                                         
Purchases of property and equipment                                                      (226,941)      (117,601)             
Proceeds from disposal of assets                                                             2,389          1,263             
Other                                                                                      (2,933)            (7)             
Net cash used in investing activities                                                    (227,485)      (116,345)             
                                                                                                                              
Cash flows from financing activities:                                                                                         
Purchases of treasury stock                                                               (97,782)       (73,586)             
Dividends paid                                                                            (32,553)       (16,916)             
Payments of finance leases                                                                (27,229)              -             
Other                                                                                      (4,025)        (7,837)             
Net cash used in financing activities                                                    (161,589)       (98,339)             
Effect of foreign exchange rate changes on cash, cash equivalents and restricted cash          750              -             
Net (decrease) increase in cash, cash equivalents and restricted cash                     (22,433)         19,665             
Cash, cash equivalents and restricted cash at beginning of period                          192,680        137,553             
Cash, cash equivalents and restricted cash at end of period                              $ 170,247      $ 157,218             


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                           PATTERSON-UTI ENERGY, INC.                           
                    Additional Financial and Operating Data                     
                       (unaudited, dollars in thousands)                        

                                                                                                               
                                                                    Three Months Ended                   
                                                        March 31,      December 31,      March 31,       
                                                          2024             2023            2023                
Drilling Services                                                                                              
Revenues                                               $ 457,573      $   463,598       $ 477,727              
Direct operating costs                                 $ 271,737      $   276,439       $ 281,261              
Adjusted gross profit                                  $ 185,836      $   187,159       $ 196,466              
(1)                                                                                                            
Depreciation, amortization and impairment              $  92,345      $    91,951       $  91,293              
Selling, general and administrative                    $   3,879      $     3,204       $   3,845              
Other operating (income) loss, net                     $       -      $     (676)       $      22              
Operating income                                       $  89,612      $    92,680       $ 101,306              
Capital expenditures                                   $  82,793      $    73,625       $  89,279              
                                                                                                               
Completion Services                                                                                            
Revenues                                               $ 944,997      $ 1,014,357       $ 293,268              
Direct operating costs                                 $ 745,594      $   782,482       $ 220,116              
Adjusted gross profit                                  $ 199,403      $   231,875       $  73,152              
(1)                                                                                                            
Depreciation, amortization and impairment              $ 148,680      $   147,891       $  26,025              
Selling, general and administrative                    $  10,964      $    13,662       $   2,695              
Other operating income, net                            $ (9,870)      $         -       $       -              
Operating income                                       $  49,629      $    70,322       $  44,432              
Capital expenditures                                   $ 123,377      $   107,217       $  21,425              
                                                                                                               
Drilling Products                                                                                              
Revenues                                               $  89,973      $    88,109       $       -              
Direct operating costs                                 $  48,630      $    49,484       $       -              
Adjusted gross profit                                  $  41,343      $    38,625       $       -              
(1)                                                                                                            
Depreciation, amortization and impairment              $  27,182      $    31,392       $       -              
Selling, general and administrative                    $   7,661      $     7,494       $       -              
Operating income (loss)                                $   6,500      $     (261)       $       -              
Capital expenditures                                   $  15,586      $    16,632       $       -              
                                                                                                               
Other                                                                                                          
Revenues                                               $  17,817      $    18,253       $  20,807              
Direct operating costs                                 $  11,178      $    10,712       $  11,282              
Adjusted gross profit                                  $   6,639      $     7,541       $   9,525              
(1)                                                                                                            
Depreciation, depletion, amortization and impairment   $   5,411      $     6,291       $   7,323              
Selling, general and administrative                    $     240      $       232       $     235              
Operating income                                       $     988      $     1,018       $   1,967              
Capital expenditures                                   $   3,797      $     6,258       $   5,223              
                                                                                                               
Corporate                                                                                                      
Depreciation                                           $   1,338      $     1,262       $   3,539              
Selling, general and administrative                    $  42,240      $    36,445       $  23,791              
Merger and integration expense                         $  12,233      $    19,949       $       -              
Credit loss expense                                    $   5,231      $       842       $       -              
Other operating income, net                            $ (1,312)      $   (6,444)       $ (5,588)              
Capital expenditures                                   $   1,388      $     1,541       $   1,674              
                                                                                                               
Total Capital Expenditures                             $ 226,941      $   205,273       $ 117,601              

                                                                             (1)
       Adjusted gross profit is defined as revenues less direct operating costs 
  (excluding depreciation, depletion, amortization and impairment expense). See 
 Non-GAAP Financial Measures below for a reconciliation of GAAP gross profit to 
                                               adjusted gross profit by segment.


                                                                                                   
Selected Balance Sheet Data (unaudited, in thousands):       March 31, 2024      December 31, 2023 
Cash, cash equivalents and restricted cash                   $   170,247           $   192,680     
Current assets                                               $ 1,354,702           $ 1,485,698     
Current liabilities                                          $   916,901           $ 1,050,435     
Working capital                                              $   437,801           $   435,263     
Long-term debt                                               $ 1,221,058           $ 1,224,941     


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                           PATTERSON-UTI ENERGY, INC.                           
                          Non-GAAP Financial Measures                           
                                Adjusted EBITDA                                 
                       (unaudited, dollars in thousands)                        

                                                                                                           
                                                               Three Months Ended                    
                                                   March 31,       December 31,      March 31,       
                                                      2024             2023            2023                
Adjusted Earnings Before Interest, Taxes,                                                                  
Depreciation and Amortization (Adjusted EBITDA)                                                            
(1)                                                                                                        
:                                                                                                          
Net                                               $    51,706     $    61,938       $  99,678              
income                                                                                                     
Income tax                                             19,997          31,332          20,185              
expense                                                                                                    
Net interest                                           16,146          17,142           7,586              
expense                                                                                                    
Depreciation, depletion,                              274,956         278,787         128,180              
amortization and impairment                                                                                
Merger and                                             12,233          19,949               -              
integration expense                                                                                        
Adjusted                                          $   375,038     $   409,148       $ 255,629              
EBITDA                                                                                                     
                                                                                                           
Total                                             $ 1,510,360     $ 1,584,317       $ 791,802              
revenues                                                                                                   
                                                                                                           
                                                                                                           
Adjusted EBITDA by                                                                                         
Operating Segment:                                                                                         
Drilling                                          $   181,957     $   184,631       $ 192,599              
Services                                                                                                   
Completion                                            198,309         218,213          70,457              
Services                                                                                                   
Drilling                                               33,682          31,131               -              
Products                                                                                                   
Other                                                   6,399           7,309           9,290              
Corporate                                            (45,309)        (32,136)        (16,717)              
Adjusted                                          $   375,038     $   409,148       $ 255,629              
EBITDA                                                                                                     

                                                                             (1)
        Adjusted earnings before interest, taxes, depreciation and amortization 
 ("Adjusted EBITDA") is not defined by accounting principles generally accepted 
     in the United States of America ("GAAP"). We define Adjusted EBITDA as net 
 income plus income tax expense, net interest expense, depreciation, depletion, 
     amortization and impairment expense and merger and integration expense. We 
     present Adjusted EBITDA as a supplemental disclosure because we believe it 
  provides to both management and investors additional information with respect 
  to the performance of our fundamental business activities and a comparison of 
      the results of our operations from period to period and against our peers 
   without regard to our financing methods or capital structure. We exclude the 
      items listed above from net income in arriving at Adjusted EBITDA because 
        these amounts can vary substantially from company to company within our 
  industry depending upon accounting methods and book values of assets, capital 
   structures and the method by which the assets were acquired. Adjusted EBITDA 
   should not be construed as an alternative to the GAAP measure of net income. 
    Our computations of Adjusted EBITDA may not be the same as similarly titled 
                                                    measures of other companies.

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                           PATTERSON-UTI ENERGY, INC.                           
                          Non-GAAP Financial Measures                           
                                 Free Cash Flow                                 
                       (unaudited, dollars in thousands)                        

                                                                                     
                                                   Three Months Ended          
                                                March 31,      March 31,       
                                                  2024           2023                
Free Cash Flow                                                                       
(1)                                                                                  
:                                                                                    
Net cash provided by operating activities         365,891        234,349             
Less capital expenditures                       (226,941)      (117,601)             
Free cash flow                                  $ 138,950      $ 116,748             

                                                                             (1)
     We define free cash flow as net cash provided by operating activities less 
   capital expenditures. We present free cash flow as a supplemental disclosure 
    because we believe that it is an important liquidity measure and that it is 
    useful to investors and management as a measure of the company's ability to 
  generate cash flow, after reinvesting in the company, that could be available 
  for financing cash flows, such as dividend payments, share repurchases and/or 
  repurchases of long-term indebtedness. Our computations of free cash flow may 
     not be the same as similarly titled measures of other companies. Free cash 
         flow is not intended to represent our residual cash flow available for 
     discretionary expenditures. Free cash flow is a non-GAAP financial measure 
  that should be considered in addition to, not as a substitute for or superior 
                to, cash flows from operations reported in accordance with GAAP.

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                           PATTERSON-UTI ENERGY, INC.                           
                          Non-GAAP Financial Measures                           
                             Adjusted Gross Profit                              
                       (unaudited, dollars in thousands)                        

                                                                                                                    
                                                                         Three Months Ended                   
                                                             March 31,      December 31,      March 31,       
                                                               2024             2023            2023                
Drilling Services                                                                                                   
Revenues                                                     $ 457,573     $   463,598        $ 477,727             
Less direct operating costs                                  (271,737)       (276,439)        (281,261)             
Less depreciation, amortization and impairment                (92,345)        (91,951)         (91,293)             
GAAP gross profit                                               93,491          95,208          105,173             
Depreciation, amortization and impairment                       92,345          91,951           91,293             
Adjusted gross profit                                        $ 185,836     $   187,159        $ 196,466             
(1)                                                                                                                 
                                                                                                                    
Completion Services                                                                                                 
Revenues                                                     $ 944,997     $ 1,014,357        $ 293,268             
Less direct operating costs                                  (745,594)       (782,482)        (220,116)             
Less depreciation, amortization and impairment               (148,680)       (147,891)         (26,025)             
GAAP gross profit                                               50,723          83,984           47,127             
Depreciation, amortization and impairment                      148,680         147,891           26,025             
Adjusted gross profit                                        $ 199,403     $   231,875        $  73,152             
(1)                                                                                                                 
                                                                                                                    
Drilling Products                                                                                                   
Revenues                                                     $  89,973     $    88,109        $       -             
Less direct operating costs                                   (48,630)        (49,484)                -             
Less depreciation, amortization and impairment                (27,182)        (31,392)                -             
GAAP gross profit                                               14,161           7,233                -             
Depreciation, amortization and impairment                       27,182          31,392                -             
Adjusted gross profit                                        $  41,343     $    38,625        $       -             
(1)                                                                                                                 
                                                                                                                    
Other                                                                                                               
Revenues                                                     $  17,817     $    18,253        $  20,807             
Less direct operating costs                                   (11,178)        (10,712)         (11,282)             
Less depreciation, depletion, amortization and impairment      (5,411)         (6,291)          (7,323)             
GAAP gross profit                                                1,228           1,250            2,202             
Depreciation, depletion, amortization and impairment             5,411           6,291            7,323             
Adjusted gross profit                                        $   6,639     $     7,541        $   9,525             
(1)                                                                                                                 

                                                                             (1)
      We define "Adjusted gross profit" as revenues less direct operating costs 
      (excluding depreciation, depletion, amortization and impairment expense). 
 Adjusted gross profit is included as a supplemental disclosure because it is a 
                                  useful indicator of our operating performance.

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                           PATTERSON-UTI ENERGY, INC.                           
                          Non-GAAP Financial Measures                           
                    Drilling Services Adjusted Gross Profit                     
                       (unaudited, dollars in thousands)                        

                                                                                       
                                                               Three Months Ended      
                                                           March 31,      December 31, 
                                                             2024             2023     
U.S. Contract Drilling                                                                 
Revenues                                                   $ 393,339      $ 393,296    
Less direct operating costs                                (215,107)      (216,219)    
Less depreciation, amortization and impairment              (85,926)       (85,966)    
GAAP gross profit                                             92,306         91,111    
Depreciation, amortization and impairment                     85,926         85,966    
Adjusted gross profit                                      $ 178,232      $ 177,077    
(1)                                                                                    
                                                                                       
Operating days - U.S.                                         11,024         10,841    
(2)                                                                                    
Average revenue per operating day - U.S.                   $   35.68      $   36.28    
(2)                                                                                    
Average direct operating costs per operating day - U.S.    $   19.51      $   19.94    
(2)                                                                                    
Average adjusted gross profit per operating day - U.S.     $   16.17      $   16.33    
(2)                                                                                    
                                                                                       
Other Drilling Services                                                                
Revenues                                                   $  64,234      $  70,302    
Less direct operating costs                                 (56,630)       (60,220)    
Less depreciation, amortization and impairment               (6,419)        (5,985)    
GAAP gross profit                                              1,185          4,097    
Depreciation, amortization and impairment                      6,419          5,985    
Adjusted gross profit                                      $   7,604      $  10,082    
(1)                                                                                    

                                                                             (1)
      We define "Adjusted gross profit" as revenues less direct operating costs 
  (excluding depreciation, amortization and impairment expense). Adjusted gross 
         profit is included as a supplemental disclosure because it is a useful 
                                         indicator of our operating performance.
                                                                             (2)
           Operational data relates to our contract drilling business. A rig is 
  considered to be operating if it is earning revenue pursuant to a contract on 
                                                                    a given day.

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                           PATTERSON-UTI ENERGY, INC.                           
                          Non-GAAP Financial Measures                           
              Adjusted Net Income and Adjusted Earnings Per Share               
                (unaudited, in thousands, except per share data)                

                                                                                                             
                                                                  Three Months Ended March 31, 2024          
                                                              As Reported                   Adjusted         
                                                          Total       Per Share       Total        Per Share 
                                                                                                      (1)    
                                                                                                             
Net income attributable to                              $ 51,235      $ 0.13        $ 51,235       $ 0.13    
common stockholders as reported                                                                              
                                                                                                             
Reverse                                                                                                      
certain item:                                                                                                
Merger and                                                                            12,233                 
integration expense                                                                                          
                                                                                                             
Income tax                                                                           (2,569)                 
benefit                                                                                                      
                                                                                                             
Net income attributable                                 $ 51,235      $ 0.13        $ 60,899       $ 0.15    
to common stockholders                                                                                       
                                                                                                             
Weighted average number of common shares outstanding,    408,182                     408,182                 
excluding non-vested shares of restricted stock                                                              
Add dilutive effect of                                     1,637                       1,637                 
potential common shares                                                                                      
Weighted average number of diluted                       409,819                     409,819                 
common shares outstanding                                                                                    
                                                                                                             
Federal statutory                                                                       21.0 %               
tax rate                                                                                                     

                                                                             (1)
             We define adjusted net income as net income attributable to common 
       stockholders as reported, excluding merger and integration expense, less 
   income tax benefit. We present adjusted net income and adjusted earnings per 
      share in order to convey to investors our performance on a basis that, by 
 excluding merger and integration expense, is more comparable to our net income 
  and earnings per share information reported in previous periods. Adjusted net 
           income and adjusted earnings per share should not be construed as an 
                          alternative to GAAP net income and earnings per share.

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