Mammoth Energy Services (TUSK) 10-Q28 Apr 232023 Q1 Quarterly reportFinancial data

Company Profile

Cover Page

Cover Page - shares	3 Months Ended
Cover Page - shares	Mar. 31, 2023	Apr. 26, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Document Transition Report	false
Entity File Number	001-37917
Entity Registrant Name	Mammoth Energy Services, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	32-0498321
Entity Address, Address Line One	14201 Caliber Drive,
Entity Address, Address Line Two	Suite 300
Entity Address, City or Town	Oklahoma City,
Entity Address, State or Province	OK
City Area Code	(405)
Local Phone Number	608-6007
Entity Address, Postal Zip Code	73134
Title of 12(b) Security	Common Stock
Trading Symbol	TUSK
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding (in shares)		47,713,342
Entity Central Index Key	0001679268
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Amendment Flag	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
CURRENT ASSETS
Cash and cash equivalents	$ 11,727	$ 17,282
Accounts receivable, net	475,582	456,465
Receivables from related parties, net	115	223
Inventories	10,230	8,883
Prepaid expenses	10,056	13,219
Other current assets	581	620
Total current assets	508,291	496,692
Property, plant and equipment, net	132,529	138,066
Sand reserves	61,830	61,830
Operating lease right-of-use assets	11,907	10,656
Intangible assets, net	1,587	1,782
Goodwill	11,717	11,717
Other non-current assets	3,635	3,935
Total assets	731,496	724,678
CURRENT LIABILITIES
Accounts payable	57,174	47,391
Accrued expenses and other current liabilities	38,485	52,297
Current operating lease liability	5,858	5,447
Current portion of long-term debt	84,614	83,520
Income taxes payable	51,588	48,557
Total current liabilities	237,719	237,212
Deferred income tax liabilities	444	471
Long-term operating lease liability	5,772	4,913
Asset retirement obligations	4,017	3,981
Other long-term liabilities	12,846	15,485
Total liabilities	260,798	262,062
COMMITMENTS AND CONTINGENCIES (Note 18)
EQUITY
Common stock, $0.01 par value, 200,000,000 shares authorized, 47,713,342 and 47,312,270 issued and outstanding at March 31, 2023 and December 31, 2022	477	473
Additional paid in capital	538,862	539,138
Accumulated deficit	(64,803)	(73,154)
Accumulated other comprehensive loss	(3,838)	(3,841)
Total equity	470,698	462,616
Total liabilities and equity	$ 731,496	$ 724,678

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (unaudited) (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Common stock, par value (in USD per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, shares, issued (in shares)	47,713,342	47,312,270
Common stock, shares, outstanding (in shares)	47,713,342	47,312,270

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
COST AND EXPENSES
Selling, general and administrative (Note 11)	$ 8,383	$ 8,668
Depreciation, depletion, amortization and accretion	12,956	17,167
Gains on disposal of assets, net	(361)	(196)
Operating income (loss)	6,349	(17,821)
OTHER INCOME (EXPENSE)
Interest expense, net	(3,289)	(2,349)
Other income, net	8,624	9,041
Total other income, net	5,335	6,692
Income (loss) before income taxes	11,684	(11,129)
Provision for income taxes	3,333	3,688
Net income (loss)	8,351	(14,817)
OTHER COMPREHENSIVE INCOME (LOSS)
Foreign currency translation adjustment, net of tax of $0 and $0, respectively, for the three months ended March 31, 2023 and 2022)	3	198
Comprehensive income (loss)	$ 8,354	$ (14,619)
Net income (loss) per share (basic) (in USD per share)	$ 0.18	$ (0.32)
Net income (loss) per share (diluted) (in USD per share)	$ 0.17	$ (0.32)
Weighted average number of shares outstanding (basic) (in shares)	47,443	46,845
Weighted average number of shares outstanding (diluted) (in shares)	48,002	46,845
Product And Service Including Related Party
REVENUE
Revenue	$ 116,320	$ 62,298
COST AND EXPENSES
Total cost and expenses	109,971	80,119
Services
REVENUE
Revenue	103,637	53,667
COST AND EXPENSES
Cost of revenue	80,977	46,567
Products
REVENUE
Revenue	12,463	8,357
COST AND EXPENSES
Cost of revenue	7,985	7,778
Related parties \| Services
REVENUE
Revenue	220	274
COST AND EXPENSES
Cost of revenue	$ 31	$ 135

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (unaudited) (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Foreign currency translation adjustment, tax	$ 0	$ 0
Services
Cost of revenue, depreciation, depletion, amortization and accretion	11,762	15,355
Products
Cost of revenue, depreciation, depletion, amortization and accretion	1,186	1,792
Related parties \| Services
Cost of revenue, depreciation, depletion, amortization and accretion	$ 0	$ 0

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (unaudited) - USD ($) $ in Thousands	Total	Common Stock	Retained Earnings (Accumulated Deficit)	Additional Paid-in Capital	Accumulated Other Comprehensive Loss
Beginning balance (in shares) at Dec. 31, 2021		46,684,000
Beginning balance at Dec. 31, 2021	$ 463,222	$ 467	$ (72,535)	$ 538,221	$ (2,931)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Stock based compensation (in shares)		500,000
Stock based compensation	241	$ 5		236
Net income (loss)	(14,817)		(14,817)
Other comprehensive income	198				198
Ending balance (in shares) at Mar. 31, 2022		47,184,000
Ending balance at Mar. 31, 2022	$ 448,844	$ 472	(87,352)	538,457	(2,733)
Beginning balance (in shares) at Dec. 31, 2022	47,312,270	47,312,000
Beginning balance at Dec. 31, 2022	$ 462,616	$ 473	(73,154)	539,138	(3,841)
Increase (Decrease) in Shareholders' Equity [Roll Forward]
Stock based compensation (in shares)		567,000
Stock based compensation	647	$ 6		641
Shares repurchased (in shares)	(919)	$ (2)		(917)
Shares repurchased		(166,000)
Net income (loss)	8,351		8,351
Other comprehensive income	$ 3				3
Ending balance (in shares) at Mar. 31, 2023	47,713,342	47,713,000
Ending balance at Mar. 31, 2023	$ 470,698	$ 477	$ (64,803)	$ 538,862	$ (3,838)

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net income (loss)	$ 8,351	$ (14,817)
Adjustments to reconcile net income (loss) to cash used in operating activities:
Stock based compensation	647	241
Depreciation, depletion, accretion and amortization	12,956	17,167
Amortization of debt origination costs	188	186
Bad debt recoveries	(381)	(99)
Gains on disposal of assets	(361)	(196)
Gains from sales of equipment damaged or lost down-hole	0	(397)
Deferred income taxes	(27)	3,481
Other	174	535
Changes in assets and liabilities:
Accounts receivable, net	(18,643)	(3,898)
Receivables from related parties, net	109	(225)
Inventories	(1,347)	(1,992)
Prepaid expenses and other assets	3,203	3,404
Accounts payable	8,602	1,041
Accrued expenses and other liabilities	(13,262)	(7,013)
Income taxes payable	3,031	201
Net cash provided by (used in) operating activities	3,240	(2,381)
Cash flows from investing activities:
Purchases of property and equipment	(6,036)	(1,182)
Proceeds from disposal of property and equipment	330	1,038
Net cash used in investing activities	(5,706)	(144)
Cash flows from financing activities:
Borrowings on long-term debt	66,700	37,550
Repayments of long-term debt	(65,606)	(35,317)
Payments on sale leaseback transaction	(1,214)	(868)
Principal payments on financing leases and equipment financing notes	(2,044)	(629)
Other	(919)	0
Net cash (used in) provided by financing activities	(3,083)	736
Effect of foreign exchange rate on cash	(6)	8
Net change in cash and cash equivalents	(5,555)	(1,781)
Cash and cash equivalents at beginning of period	17,282	9,899
Cash and cash equivalents at end of period	11,727	8,118
Supplemental disclosure of cash flow information:
Cash paid for interest	3,108	1,754
Cash paid for income taxes, net of refunds received	(26)	6
Supplemental disclosure of non-cash transactions:
Purchases of property and equipment included in accounts payable and accrued expenses	$ 5,917	$ 1,707

Organization and Nature of Busi

Organization and Nature of Business	3 Months Ended
Organization and Nature of Business	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Business	Organization and Nature of Business Mammoth Energy Services, Inc. (“Mammoth Inc.”, “Mammoth” or the “Company”), together with its subsidiaries, is an integrated, growth-oriented company serving both the oil and gas and the electric utility industries in North America and US territories. Mammoth Inc.’s infrastructure division provides engineering, design, construction, upgrade, maintenance and repair services to various public and private owned utilities. Its oilfield services division provides a diversified set of services to the exploration and production industry including well completion, natural sand and proppant and drilling services. Additionally, the Company provides aviation services, equipment rentals, remote accommodation services and equipment manufacturing. The Company was incorporated in Delaware in June 2016. Operations The Company’s well completion services include equipment and personnel used in connection with the completion and early production of oil and natural gas wells. The Company’s infrastructure services include engineering, design, construction, upgrade, maintenance and repair services to the electrical infrastructure industry as well as repair and restoration services in response to storms and other disasters. The Company’s natural sand proppant services include the distribution and production of natural sand proppant that is used primarily for hydraulic fracturing in the oil and gas industry. The Company’s drilling services provide drilling rigs and directional tools for both vertical and horizontal drilling of oil and natural gas wells. The Company also provides other services, including aviation, equipment rentals, remote accommodations and equipment manufacturing. The Company’s operations are concentrated in North America. The Company operates its oil and natural gas businesses in the Permian Basin, the Utica Shale, the Eagle Ford Shale, the Marcellus Shale, the Granite Wash, the SCOOP, the STACK, the Cana-Woodford Shale, the Cleveland Sand and the oil sands located in Northern Alberta, Canada. The Company’s oil and natural gas business depends in large part on the conditions in the oil and natural gas industry and, specifically, on the amount of capital spending by its customers. Any prolonged increase or decrease in oil and natural gas prices affects the levels of exploration, development and production activity, as well as the entire health of the oil and natural gas industry. Decreases in the commodity prices for oil and natural gas would have a material adverse effect on the Company’s results of operations and financial condition. During the periods presented in this report, the Company provided its infrastructure services primarily in the northeastern, southwestern, midwestern and western portions of the United States. The Company’s infrastructure business depends on infrastructure spending on maintenance, upgrade, expansion and repair and restoration. Any prolonged decrease in spending by electric utility companies, delays or reductions in government appropriations or the failure of customers to pay their receivables could have a material adverse effect on the Company’s results of operations and financial condition.

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies	3 Months Ended
Basis of Presentation and Significant Accounting Policies	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies	Basis of Presentation and Significant Accounting Policies Basis of Presentation The accompanying unaudited condensed consolidated interim financial statements include the accounts of the Company and its subsidiaries and the variable interest entities (“VIE”) for which the Company is the primary beneficiary. All material intercompany accounts and transactions have been eliminated. This report has been prepared in accordance with the rules and regulations of the Securities and Exchange Commission, and reflects all adjustments, which in the opinion of management are necessary for the fair presentation of the results for the interim periods, on a basis consistent with the annual audited consolidated financial statements. All such adjustments are of a normal, recurring nature. Certain information, accounting policies and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles (“GAAP”) have been omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and the summary of significant accounting policies and notes thereto included in the Company’s most recent annual report on Form 10-K. Reclassifications Certain reclassifications have been made to prior period amounts to conform to the current period financial statement presentation. Previously, the Company included gains and losses on disposal of assets within Other income (expense), net on the unaudited condensed consolidated statements of comprehensive income (loss). The Company now presents gains and losses on disposal of assets as a separate line titled “Gains on disposal of assets, net”. Accounts Receivable Accounts receivable include amounts due from customers for services performed or goods sold. The Company grants credit to customers in the ordinary course of business and generally does not require collateral. Prior to granting credit to customers, the Company analyzes the potential customer’s risk profile by utilizing a credit report, analyzing macroeconomic factors and using its knowledge of the industry, among other factors. Most areas in the continental United States in which the Company operates provide for a mechanic’s lien against the property on which the service is performed if the lien is filed within the statutorily specified time frame. Customer balances are generally considered delinquent if unpaid by the 30th day following the invoice date and credit privileges may be revoked if balances remain unpaid. Interest on delinquent accounts receivable is recognized in other income when chargeable and collectability is reasonably assured. During the period October 2017 through March 2019, the Company provided infrastructure services in Puerto Rico under master services agreements entered into by Cobra Acquisitions LLC (“Cobra”), one of the Company’s subsidiaries, with the Puerto Rico Electric Power Authority (“PREPA”) to perform repairs to PREPA’s electrical grid as a result of Hurricane Maria. During the three months ended March 31, 2023 and 2022, the Company charged interest on delinquent accounts receivable pursuant to the terms of its agreements with PREPA totaling $11.2 million and $9.9 million, respectively. These amounts are included in “other income, net” on the unaudited condensed consolidated statements of comprehensive income (loss). Included in “accounts receivable, net” on the unaudited condensed consolidated balance sheets as of March 31, 2023 and December 31, 2022 were interest charges of $163.2 million and $152.0 million, respectively. The Company regularly reviews receivables and provides for expected losses through an allowance for doubtful accounts. In evaluating the level of established reserves, the Company makes judgments regarding its customers’ ability to make required payments, economic events and other factors. As the financial condition of customers changes, circumstances develop, or additional information becomes available, adjustments to the allowance for doubtful accounts may be required. In the event the Company expects that a customer may not be able to make required payments, the Company would increase the allowance through a charge to income in the period in which that determination is made. If it is determined that previously reserved amounts are collectible, the Company would decrease the allowance through a credit to income in the period in which that determination is made. Uncollectible accounts receivable are periodically charged against the allowance for doubtful accounts once a final determination is made regarding their collectability. Following is a roll forward of the allowance for doubtful accounts for the year ended December 31, 2022 and the three months ended March 31, 2023 (in thousands): Balance, January 1, 2022 $ 18,085 Additions charged to bad debt expense 3,550 Recoveries of receivables previously charged to bad debt expense (161) Deductions for uncollectible receivables written off (17,887) Balance, December 31, 2022 3,587 Additions charged to bad debt expense 33 Additions charged to revenue 39 Deductions for uncollectible receivables written off (2) Balance, March 31, 2023 $ 3,657 During the three months ended March 31, 2023 and 2022, the Company has made specific reserves consistent with Company policy which resulted in nominal additions to allowance for doubtful accounts. These additions were charged to bad debt expense based on the factors described above. PREPA As of March 31, 2023, PREPA owed Cobra approximately $227.0 million for services performed, excluding $163.2 million of interest charged on these delinquent balances. PREPA is currently subject to bankruptcy proceedings, which were filed in July 2017 and are currently pending in the U.S. District Court for the District of Puerto Rico. As a result, PREPA’s ability to meet its payment obligations is largely dependent upon funding from the Federal Emergency Management Agency (“FEMA”) or other sources. On September 30, 2019, Cobra filed a motion with the U.S. District Court for the District of Puerto Rico seeking recovery of the amounts owed to Cobra by PREPA, which motion was stayed by the Court. On March 25, 2020, Cobra filed an urgent motion to modify the stay order and allow the recovery of approximately $61.7 million in claims related to a tax gross-up provision contained in the emergency master service agreement, as amended, that was entered into with PREPA on October 19, 2017. This emergency motion was denied on June 3, 2020 and the Court extended the stay of our motion. On December 9, 2020, the Court again extended the stay of our motion and directed PREPA to file a status report by June 7, 2021. On April 6, 2021, Cobra filed a motion to lift the stay order. Following this filing, PREPA initiated discussion with Cobra, which resulted in PREPA and Cobra filing a joint motion to adjourn all deadlines relative to the April 6, 2021 motion until the June 16, 2021 omnibus hearing as a result of PREPA’s understanding that FEMA would be releasing a report in the near future relating to the emergency master service agreement between PREPA and Cobra that was executed on October 19, 2017. The joint motion was granted by the Court on April 14, 2021. On May 26, 2021, FEMA issued a Determination Memorandum related to the first contract between Cobra and PREPA in which, among other things, FEMA raised two contract compliance issues and, as a result, concluded that approximately $47 million in costs were not authorized costs under the contract. On June 14, 2021, the Court issued an order adjourning Cobra’s motion to lift the stay order to a hearing on August 4, 2021 and directing Cobra and PREPA to meet and confer in good faith concerning, among other things, (i) the May 26, 2021 Determination Memorandum issued by FEMA and (ii) whether and when a second determination memorandum is expected. The parties were further directed to file an additional status report, which was filed on July 20, 2021. On July 23, 2021, with the aid of Mammoth, PREPA filed an appeal of the entire $47 million that FEMA de-obligated in the May 26, 2021 Determination Memorandum. FEMA approved the appeal in part and denied the appeal in part. FEMA found that staffing costs of $24.4 million are eligible for funding. On August 4, 2021, the Court denied Cobra ’ s April 6, 2021 motion to lift the stay order, extended the stay of our motion seeking recovery of amounts owed to Cobra and directed the parties to file an additional joint status report, which was filed on January 22, 2022. On January 26, 2022, the Court extended the stay and directed the parties to file a further status report by July 25, 2022. On June 7, 2022, Cobra filed a motion to lift the stay order. On June 29, 2022 the Court denied Cobra ’ s motion and extended the stay to January 2023. On November 21, 2022, FEMA issued a Determination Memorandum related to the 100% federal funded portion of the second contract between Cobra and PREPA in which FEMA concluded that approximately $5.6 million in costs were not authorized costs under the contract. On December 21, 2022, FEMA issued a Determination Memorandum related to the 90% federal cost share portion of the second contract between Cobra and PREPA in which FEMA concluded that approximately $68.1 million in costs were not authorized costs under the contract. PREPA filed a first-level administrative appeal of the November 21, 2022 Determination Memorandum and has indicated that they will review the December 21, 2022 Determination Memorandums and, to the extent they feel plausible, file a first-level administrative appeal of the unauthorized amounts. On January 7, 2023, Cobra and PREPA filed a joint status report with the Court, in which PREPA requested that the Court continue the stay through July 31, 2023 and Cobra requested that the stay be lifted. On January 18, 2023, the Court entered an order extending the stay and directing the parties to file a further status report addressing (i) the status of any administrative appeals in connection with the November and December determination memorandums regarding the second contract, (ii) the status of the criminal case against the former Cobra president and the FEMA official that concluded in December 2022, and (iii) a summary of the outstanding and unpaid amounts arising from the first and second contracts and whether PREPA disputes Cobra’s entitlement to these amounts with the Court by July 31, 2023. On January 20, 2023, Cobra submitted a certified claim for approximately $379 million to FEMA pursuant to the federal Contract Disputes Act. On February 1, 2023, FEMA notified Cobra that it had reviewed the claim and determined that no contract, expressed or implied, exists between FEMA and Cobra. On March 27, 2023, Cobra was notified that FEMA had approved $233 million in Cobra invoices related to the December 21, 2022 Determination Memorandum. The 90% federal cost share of this approved amount was $210 million, which was obligated and made available for draw down on March 27, 2023. Of this $210 million, approximately $99 million has been represented by both PREPA and FEMA as intended to pay Cobra for outstanding invoices and the remaining $111 million is a reimbursement to PREPA for payments already made on Cobra invoices. On March 29, 2023, Cobra filed a notice of appeal with the Civilian Board of Contract Appeals related to the certified claim submitted in January 2023. On April 25, 2023, FEMA filed a motion to dismiss Cobra’s appeal alleging lack of jurisdiction. The Company believes all amounts charged to PREPA, including interest charged on delinquent accounts receivable, were in accordance with the terms of the contracts. Further, there have been multiple reviews prepared by or on behalf of FEMA that have concluded that the amounts Cobra charged PREPA were reasonable, that PREPA adhered to Puerto Rican legal statutes regarding emergency situations, and that PREPA engaged in a reasonable procurement process. The Company believes these receivables are collectible and no allowance was deemed necessary at March 31, 2023 or December 31, 2022. However, in the event PREPA (i) does not have or does not obtain the funds necessary to satisfy its obligations to Cobra under the contracts, (ii) obtains the necessary funds but refuses to pay the amounts owed to the Company or (iii) otherwise does not pay amounts owed to the Company for services performed, the receivable may not be collectible. Concentrations of Credit Risk and Significant Customers Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash and cash equivalents in excess of federally insured limits and trade receivables. Following is a summary of our significant customers based on percentages of total accounts receivable balances at March 31, 2023 and December 31, 2022 and percentages of total revenues derived for the three months ended March 31, 2023 and 2022: REVENUES ACCOUNTS RECEIVABLE Three Months Ended March 31, At March 31, At December 31, 2023 2022 2023 2022 Customer A (a) — % — % 82 % 83 % Customer B (b) 16 % 2 % 3 % — % Customer C (c) 9 % 25 % 2 % — % a. Customer A is a third-party customer. Revenues and the related accounts receivable balances earned from Customer A were derived from the Company’s infrastructure services segment. Accounts receivable for Customer A also includes receivables due for interest charged on delinquent accounts receivable. b. Customer B is a third-party customer. Revenues and the related accounts receivable balances earned from Customer B were derived from the Company’s well completion services segment. c. Customer C is a third-party customer. Revenues and the related accounts receivable balances earned from Customer C were derived from the Company’s well completion services segment. Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, trade receivables, trade payables, amounts receivable or payable to related parties and debt. The carrying amount of cash and cash equivalents, trade receivables, receivables from related parties and trade payables approximates fair value because of the short-term nature of the instruments. The fair value of debt approximates its carrying value because the cost of borrowing fluctuates based upon market conditions.

Revenue

Revenue	3 Months Ended
Revenue	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Revenue	Revenue The Company’s primary revenue streams include infrastructure services, well completion services, natural sand proppant services, drilling services and other services, which includes aviation, equipment rentals, remote accommodations and equipment manufacturing. See Note 19 for the Company’s revenue disaggregated by type. Certain of the Company’s customer contracts include provisions entitling the Company to a termination penalty when the customer invokes its contractual right to terminate prior to the contract’s nominal end date. The termination penalties in the customer contracts vary, but are generally considered substantive for accounting purposes and create enforceable rights and obligations throughout the stated duration of the contract. The Company accounts for a contract cancellation as a contract modification in the period in which the customer invokes the termination provision. The determination of the contract termination penalty is based on the terms stated in the related customer agreement. As of the modification date, the Company updates its estimate of the transaction price using the expected value method, subject to constraints, and recognizes the amount over the remaining performance period. Well Completion Services Well completion services are typically provided based upon a purchase order, contract or on a spot market basis. Services are provided on a day rate, contracted or hourly basis. Generally, the Company accounts for well completion services as a single performance obligation satisfied over time. In certain circumstances, the Company supplies proppant that is utilized for pressure pumping as part of the agreement with the customer. The Company accounts for these pressure pumping agreements as multiple performance obligations satisfied over time. Jobs for these services are typically short-term in nature and range from a few hours to multiple days. Generally, revenue is recognized over time upon the completion of each segment of work based upon a completed field ticket, which includes the charges for the services performed, mobilization of the equipment to the location and personnel. Additional revenue is generated through labor charges and the sale of consumable supplies that are incidental to the service being performed. Such amounts are recognized ratably over the period during which the corresponding goods and services are consumed. Infrastructure Services Infrastructure services are typically provided pursuant to master service agreements, repair and maintenance contracts or fixed price and non-fixed price installation contracts. Pricing under these contracts may be unit priced, cost-plus/hourly (or time and materials basis) or fixed price (or lump sum basis). Generally, the Company accounts for infrastructure services as a single performance obligation satisfied over time. In certain circumstances, the Company supplies materials that are utilized during the jobs as part of the agreement with the customer. The Company accounts for these infrastructure agreements as multiple performance obligations satisfied over time. Revenue is recognized over time as work progresses based on the days completed or as the contract is completed. Under certain customer contracts in our infrastructure services segment, the Company warranties equipment and labor performed for a specified period following substantial completion of the work. Natural Sand Proppant Services The Company sells natural sand proppant through sand supply agreements with its customers. Under these agreements, sand is typically sold at a flat rate per ton or a flat rate per ton with an index-based adjustment. The Company recognizes revenue at the point in time when the customer obtains legal title to the product, which may occur at the production facility, rail origin or at the destination terminal. Certain of the Company’s sand supply agreements contain a minimum volume commitment related to sand purchases whereby the Company charges a shortfall payment if the customer fails to meet the required minimum volume commitment. These agreements may also contain make-up provisions whereby shortfall payments can be applied in future periods against purchased volumes exceeding the minimum volume commitment. If a make-up right exists, the Company has future performance obligations to deliver excess volumes of product in subsequent months. In accordance with ASC 606, if the customer fails to meet the minimum volume commitment, the Company will assess whether it expects the customer to fulfill its unmet commitment during the contractually specified make-up period based on discussions with the customer and management’s knowledge of the business. If the Company expects the customer will make-up deficient volumes in future periods, revenue related to shortfall payments will be deferred and recognized on the earlier of the date on which the customer utilizes make-up volumes or the likelihood that the customer will exercise its right to make-up deficient volumes becomes remote. If the Company does not expect the customer will make-up deficient volumes in future periods, the breakage model will be applied and revenue related to shortfall payments will be recognized when the model indicates the customer’s inability to take delivery of excess volumes. The Company did not recognize any shortfall revenue during the three months ended March 31, 2023 or 2022 and did not have any deferred revenue related to shortfall payments. In certain of the Company’s sand supply agreements, the customer obtains control of the product when it is loaded into rail cars and the customer reimburses the Company for all freight charges incurred. The Company has elected to account for shipping and handling as activities to fulfill the promise to transfer the sand. If revenue is recognized for the related product before the shipping and handling activities occur, the Company accrues the related costs of those shipping and handling activities. Drilling Services Contract drilling services were provided under daywork contracts. Directional drilling services, including motor rentals, are provided on a day rate or hourly basis, and revenue is recognized as work progresses. Performance obligations are satisfied over time as the work progresses based on the measure of output. Mobilization revenue and costs were recognized over the days of actual drilling. As a result of market conditions, the Company temporarily shut down its contract land drilling operations beginning in December 2019 and rig hauling operations beginning in April 2020. Other Services The Company also provided aviation, equipment rentals, remote accommodations and equipment manufacturing, which are reported under other services. The Company’s other services are typically provided based upon a purchase order, contract or on a spot market basis. Services are provided on a day rate, contracted or hourly basis. Performance obligations for these services are satisfied over time and revenue is recognized as the work progresses based on the measure of output. Jobs for these services are typically short-term in nature and range from a few hours to multiple days. Practical Expedients The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts in which variable consideration is allocated entirely to a wholly unsatisfied performance obligation or to a wholly unsatisfied distinct good or service that forms part of a single performance obligation. Contract Balances Following is a rollforward of the Company’s contract liabilities (in thousands): Balance, December 31, 2021 $ 3,250 Deduction for recognition of revenue (3,207) Deduction for rebate credit recognized (140) Increase for deferral of customer prepayments 7,647 Balance, December 31, 2022 7,550 Deduction for recognition of revenue (7,042) Deduction for rebate credit recognized — Increase for deferral of customer prepayments 740 Balance, March 31, 2023 $ 1,248 The Company did not have any contract assets as of March 31, 2023 or December 31, 2022. Performance Obligations

Inventories

Inventories	3 Months Ended
Inventories	Mar. 31, 2023
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consist of raw sand and processed sand available for sale, chemicals and other products sold as a bi-product of completion and production operations and supplies used in performing services. Inventory is stated at the lower of cost or net realizable value on an average cost basis. The Company assesses the valuation of its inventories based upon specific usage, future utility, obsolescence and other factors. A summary of the Company’s inventories is shown below (in thousands): March 31, December 31, 2023 2022 Supplies $ 6,648 $ 5,167 Raw materials 1,816 974 Work in process 1,016 2,221 Finished goods 750 521 Total inventories $ 10,230 $ 8,883

Property, Plant and Equipment

Property, Plant and Equipment	3 Months Ended
Property, Plant and Equipment	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment include the following (in thousands): March 31, December 31, Useful Life 2023 2022 Pressure pumping equipment 3-5 years $ 244,680 $ 230,760 Drilling rigs and related equipment 3-15 years 110,752 110,724 Machinery and equipment 7-20 years 162,456 162,634 Buildings (a) 15-39 years 40,338 40,316 Vehicles, trucks and trailers 5-10 years 101,191 101,580 Coil tubing equipment 4-10 years 6,908 6,908 Land N/A 12,393 12,393 Land improvements 15 years or life of lease 10,053 10,053 Rail improvements 10-20 years 13,793 13,793 Other property and equipment (b) 3-12 years 18,310 18,296 720,874 707,457 Deposits on equipment and equipment in process of assembly (c) 7,126 13,885 728,000 721,342 Less: accumulated depreciation (d) 595,471 583,276 Total property, plant and equipment, net $ 132,529 $ 138,066 a. Included in Buildings at each of March 31, 2023 and December 31, 2022 are costs of $7.6 million related to assets under operating leases. b. Included in Other property and equipment at each of March 31, 2023 and December 31, 2022 are costs of $6.0 million related to assets under operating leases. c. Deposits on equipment and equipment in process of assembly represents deposits placed with vendors for equipment that is in the process of assembly and purchased equipment that is being outfitted for its intended use. The equipment is not yet placed in service. d. Includes accumulated depreciation of $8.4 million and $8.0 million at March 31, 2023 and December 31, 2022, respectively, related to assets under operating leases. Disposals Proceeds from customers for horizontal and directional drilling services equipment damaged or lost down-hole are reflected in revenue with the carrying value of the related equipment charged to cost of service revenues and are reported as cash inflows from investing activities in the unaudited condensed consolidated statements of cash flows. The Company did not have any proceeds or gains from the sale of equipment damaged or lost down-hole during the three months ended March 31, 2023. For the three months ended March 31, 2022, proceeds and gains from the sale of equipment damaged or lost down-hole were a $0.4 million and $0.4 million, respectively. Proceeds from assets sold or disposed of as well as the carrying value of the related equipment are reflected in “gains on disposal of assets, net” on the unaudited condensed consolidated statements of comprehensive income (loss). For the three months ended March 31, 2023 and 2022, proceeds from the sale of equipment were $0.4 million and $0.6 million, respectively, and gains from the sale or disposal of equipment were $0.4 million and $0.2 million, respectively. Depreciation, depletion, amortization and accretion A summary of depreciation, depletion, amortization and accretion expense is below (in thousands): Three Months Ended March 31, 2023 2022 Depreciation expense $ 12,726 $ 16,925 Amortization expense 195 195 Accretion and depletion expense 35 47 Depreciation, depletion, amortization and accretion $ 12,956 $ 17,167

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
Goodwill and Intangible Assets	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets Goodwill Changes in the net carrying amount of goodwill by reporting segment (see Note 19) for the three months ended March 31, 2023 and year ended December 31, 2022 are presented below (in thousands): Well Completions Other Total Balance as of January 1, 2022 Goodwill $ 86,043 $ 14,830 $ 100,873 Accumulated impairment losses (76,829) (12,327) (89,156) 9,214 2,503 11,717 Acquisitions — — — Impairment losses — — — Balance as of December 31, 2022 Goodwill 86,043 14,830 100,873 Accumulated impairment losses (76,829) (12,327) (89,156) 9,214 2,503 11,717 Acquisitions — — — Impairment losses — — — Balance as of March 31, 2023 Goodwill 86,043 14,830 100,873 Accumulated impairment losses (76,829) (12,327) (89,156) $ 9,214 $ 2,503 $ 11,717 Intangible Assets The Company had the following definite lived intangible assets recorded (in thousands): March 31, December 31, 2023 2022 Trade names 7,850 7,850 Less: accumulated amortization - trade names (6,263) (6,068) Intangible assets, net $ 1,587 $ 1,782 Amortization expense for intangible assets was $0.2 million for each of the three months ended March 31, 2023 and 2022, respectively. The original life of trade names ranges from 10 to 20 years as of March 31, 2023 with a remaining average useful life of 3.1 years. Aggregated expected amortization expense for the future periods is expected to be as follows (in thousands): Remainder of 2023 $ 584 2024 710 2025 91 2026 91 2027 45 Thereafter 66 $ 1,587

Equity Method Investment

Equity Method Investment	3 Months Ended
Equity Method Investment	Mar. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investment	Equity Method InvestmentOn December 21, 2018, Cobra Aviation Services LLC (“Cobra Aviation”) and Wexford Partners Investment Co. LLC (“Wexford Investment”), a related party, formed a joint venture under the name of Brim Acquisitions LLC (“Brim Acquisitions”) to acquire all outstanding equity interest in Brim Equipment Leasing, Inc. (“Brim Equipment”) for a total purchase price of approximately $2.0 million. Cobra Aviation owns a 49% economic interest and Wexford Investment owns a 51% economic interest in Brim Acquisitions, and each member contributed its pro rata portion of Brim Acquisitions’ initial capital of $2.0 million. Brim Acquisitions, through Brim Equipment, owns four commercial helicopters and leases five commercial helicopters for operations, which it uses to provide a variety of services, including short haul, aerial ignition, hoist operations, aerial photography, fire suppression, construction services, animal/capture/survey, search and rescue, airborne law enforcement, power line construction, precision long line operations, pipeline construction and survey, mineral and seismic exploration, and aerial seeding and fertilization.The Company uses the equity method of accounting to account for its investment in Brim Acquisitions, which had a carrying value of approximately $3.3 million and $3.5 million at March 31, 2023 and December 31, 2022, respectively. The investment is included in “other non-current assets” on the unaudited condensed consolidated balance sheets. The Company recorded equity method adjustments to its investment of $0.2 million and ($0.5) million for the three months ended March 31, 2023 and 2022, respectively, which is included in “other income (expense), net” on the unaudited condensed consolidated statements of comprehensive income (loss).

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities and Other Long-Term Liabilities	3 Months Ended
	Mar. 31, 2023
Payables and Accruals [Abstract]
Accrued Expenses and Other Current Liabilities and Other Long-Term Liabilities	Accrued Expenses and Other Current Liabilities and Other Long-Term Liabilities Accrued expenses and other current liabilities and other long-term liabilities included the following (in thousands): March 31, December 31, 2023 2022 State and local taxes payable $ 13,029 $ 13,336 Financed insurance premiums (a) 6,522 10,136 Deferred revenue 1,248 7,550 Accrued compensation and benefits 4,087 6,743 Sale-leaseback liability (b) 4,971 4,501 Financing leases 2,921 4,003 Equipment financing note 2,284 2,329 Insurance reserves 1,589 1,509 Other 1,834 2,190 Total accrued expenses and other current liabilities $ 38,485 $ 52,297 Other Long-Term Liabilities Equipment financing note (c) $ 5,489 $ 6,047 Sale-leaseback liability (b) 5,166 6,836 Financing leases 2,191 $ 2,602 Total other long-term liabilities $ 12,846 $ 15,485 a. Financed insurance premiums are due in monthly installments, are unsecured and mature within the twelve-month period following the close of the year. As of March 31, 2023 and December 31, 2022, the applicable interest rate associated with financed insurance premiums ranged from 1.95% to 5.13%. b. On December 30, 2020, the Company entered into an agreement with First National Capital, LLC (“FNC”) whereby the Company agreed to sell certain assets from its infrastructure segment to FNC for aggregate proceeds of $5.0 million. Concurrent with the sale of assets, the Company entered into a 36 month lease agreement whereby the Company agreed to lease back the assets at a monthly rental rate of $0.1 million. On June 1, 2021, the Company entered into another agreement with FNC whereby the Company sold additional assets from its infrastructure segment to FNC for aggregate proceeds of $9.5 million and entered into a 42-month lease agreement whereby the Company agreed to lease back the assets at a monthly rental rate of $0.2 million. On June 1, 2022, the Company entered into another agreement with FNC whereby the Company sold additional assets from its infrastructure segment to FNC for aggregate proceeds of $4.6 million and entered into a 42-month lease agreement whereby the Company agreed to lease back the assets at a monthly rental rate of $0.1 million. Under the agreements, the Company has the option to purchase the assets at the end of the lease terms. The Company recorded liabilities for the proceeds received and will continue to depreciate the assets. The Company has imputed an interest rate so that the carrying amount of the financial liabilities will be the expected repurchase price at the end of the initial lease terms. c. In December 2022, the Company entered into a 42 month financing arrangement with FNC for the purchase of seven new pressure pumping units for an aggregate value of $9.7 million. Under this arrangement, the Company has agreed to make monthly principal and interest payments totaling $0.3 million over the term of the agreement. This note is secured by the seven pressure pumping units and bears interest at an imputed rate of approximately 15.0%.

Debt

Debt	3 Months Ended
Debt	Mar. 31, 2023
Debt Disclosure [Abstract]
Debt	DebtOn October 19, 2018, Mammoth Inc. and certain of its direct and indirect subsidiaries, as borrowers, entered into an amended and restated revolving credit and security agreement with the lenders party thereto and PNC Bank, National Association, as a lender and as administrative agent for the lenders, as subsequently further amended (the “revolving credit facility”). The revolving credit facility matures on October 19, 2023 and currently provides for the maximum revolving advance amount of $120.0 million. Borrowings under the revolving credit facility are secured by the assets of Mammoth Inc., inclusive of the subsidiary companies, and are subject to a borrowing base calculation prepared monthly. The revolving credit facility also contains various customary affirmative and restrictive covenants. Among the covenants is a financial covenant, including a minimum fixed charges coverage ratio of at least 1.1 to 1.0. On February 28, 2022, the Company entered into a fourth amendment to the revolving credit facility (the “Fourth Amendment”) to, in relevant part, (i) amend the financial covenants as outlined below, (ii) provide for a conditional increase of the applicable interest margin, (iii) permit certain sale-leaseback transactions, and (iv) provide for a reduction in the maximum revolving advance amount in an amount equal to 50% of the PREPA claims proceeds, subject to a floor equal to the sum of eligible billed and unbilled accounts receivables. The financial covenants under our revolving credit facility were amended as follows: • the leverage ratio was eliminated; • the fixed charge coverage ratio was reduced to .85 to 1.0 for the six months ended June 30, 2022 and increased to 1.1 to 1.0 for the periods thereafter; • a minimum adjusted EBITDA covenant of $4.7 million, excluding interest on accounts receivable from PREPA, for the five months ending May 31, 2022 was added; and • the minimum excess availability covenant was reduced to $7.5 million through March 31, 2022, after which the minimum excess availability covenant increased to $10.0 million. The Company was in compliance with the applicable financial covenants under its revolving credit facility in effect as of March 31, 2023 and December 31, 2022. At March 31, 2023, there were outstanding borrowings under the revolving credit facility of $84.6 million and $17.4 million of available borrowing capacity under the facility, after giving effect to $6.4 million of outstanding letters of credit and the requirement to maintain a $10.0 million reserve out of the available borrowing capacity. At December 31, 2022, there were outstanding borrowings under the revolving credit facility of $83.5 million and $19.7 million of borrowing capacity under the facility, after giving effect to $6.5 million of outstanding letters of credit and the requirement to maintain a $10.0 million reserve out of the available borrowing capacity. If an event of default occurs under the revolving credit facility and remains uncured, it could have a material adverse effect on the Company’s business, financial condition, liquidity and results of operations. The lenders (i) would not be required to lend any additional amounts to the Company, (ii) could elect to increase the interest rate by 200 basis points, (iii) could elect to declare all outstanding borrowings, together with accrued and unpaid interest and fees, to be due and payable, (iv) may have the ability to require the Company to apply all of its available cash to repay outstanding borrowings, and (v) may foreclose on substantially all of the Company’s assets. The Company’s revolving credit facility is currently scheduled to mature on October 19, 2023. The Company continues to explore various strategic alternatives to extend, refinance or repay its revolving credit facility at or before the scheduled maturity date, which may include proceeds from any equity or debt transactions. There is no guarantee that such extension, refinancing or repayment will be secured. Additionally, any such extended or new credit facility could have terms that are less favorable to the Company than the terms of its existing revolving credit facility, which may significantly increase the Company’s cost of capital and may have a material adverse effect on the Company’s liquidity and financial condition. Aviation Note On November 6, 2020, Leopard and Cobra Aviation entered into a 39 month promissory note agreement with Bank7 (the “Aviation Note”) in an aggregate principal amount of $4.6 million and received net proceeds of $4.5 million. The Aviation Note bore interest at a rate based on the Wall Street Journal Prime Rate plus a margin of 1%. The Aviation Note was paid off on September 30, 2022.

Variable Interest Entities

Variable Interest Entities	3 Months Ended
Variable Interest Entities	Mar. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entities	Variable Interest Entities Dire Wolf Energy Services LLC (“Dire Wolf”) and Predator Aviation LLC (“Predator Aviation”), wholly owned subsidiaries of the Company, are party to Voting Trust Agreements with TVPX Aircraft Solutions Inc. (the “Voting Trustee”). Under the Voting Trust Agreements, Dire Wolf transferred 100% of its membership interest in Cobra Aviation and Predator Aviation transferred 100% of its membership interest in Leopard to the respective Voting Trustees in exchange for Voting Trust Certificates. Dire Wolf and Predator Aviation retained the obligation to absorb all expected returns or losses of Cobra Aviation and Leopard. Prior to the transfer of the membership interest to the Voting Trustee, Cobra Aviation was a wholly owned subsidiary of Dire Wolf and Leopard was a wholly owned subsidiary of Predator Aviation. Cobra Aviation owns two helicopters and support equipment, 100% of the equity interest in Air Rescue Systems Corporation (“ARS”) and 49% of the equity interest in Brim Acquisitions. Leopard owns one helicopter. Dire Wolf and Predator Aviation entered into the Voting Trust Agreements in order to meet certain registration requirements.

Selling, General and Administra

Selling, General and Administrative Expense	3 Months Ended
Selling, General and Administrative Expense	Mar. 31, 2023
Other Income and Expenses [Abstract]
Selling, General and Administrative Expense	Selling, General and Administrative Expense Selling, general and administrative (“SG&A”) expense includes of the following (in thousands): Three Months Ended March 31, 2023 2022 Cash expenses: Compensation and benefits $ 4,277 $ 2,983 Professional services 1,929 3,637 Other (a) 1,911 1,906 Total cash SG&A expense 8,117 8,526 Non-cash expenses: Bad debt recoveries (381) (99) Stock based compensation 647 241 Total non-cash SG&A expense 266 142 Total SG&A expense $ 8,383 $ 8,668

Income Taxes

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company recorded income tax expense of $3.3 million for the three months ended March 31, 2023 compared to income tax expense of $3.7 million for the three months ended March 31, 2022. The Company’s effective tax rates were 29% and 33% for the three months ended March 31, 2023 and 2022, respectively. The effective tax rates for the three months ended March 31, 2023 and 2022 differed from the statutory rate of 21% primarily due to the mix of earnings between the United States and Puerto Rico as well as changes in the valuation allowance.

Leases

Leases	3 Months Ended
Leases	Mar. 31, 2023
Leases [Abstract]
Leases	Leases Lessee Accounting The Company recognizes a lease liability equal to the present value of the lease payments and a right-of-use asset representing its right to use the underlying asset for the lease term for all leases with a term in excess of 12 months. For operating leases, lease expense for lease payments is recognized on a straight-line basis over the lease term, while finance leases include both an operating expense and an interest expense component. For all leases with a term of 12 months or less, the Company has elected the practical expedient to not recognize lease assets and liabilities and recognizes lease expense for these short-term leases on a straight-line basis over the lease term. The Company’s operating leases are primarily for rail cars, real estate, and equipment and its finance leases are primarily for machinery and equipment. Generally, the Company does not include renewal or termination options in its assessment of the leases unless extension or termination for certain assets is deemed to be reasonably certain. The accounting for some of the Company’s leases may require significant judgment, which includes determining whether a contract contains a lease, determining the incremental borrowing rates to utilize in the net present value calculation of lease payments for lease agreements which do not provide an implicit rate and assessing the likelihood of renewal or termination options. Lease agreements that contain a lease and non-lease component are generally accounted for as a single lease component. The rate implicit in the Company’s leases is not readily determinable. Therefore, the Company uses its incremental borrowing rate based on information available at the commencement date of its leases in determining the present value of lease payments. The Company’s incremental borrowing rate reflects the estimated rate of interest that it would pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Lease expense consisted of the following for the three months ended March 31, 2023 and 2022 (in thousands): Three Months Ended March 31, 2023 2022 Operating lease expense $ 1,768 $ 1,747 Short-term lease expense 420 36 Finance lease expense: Amortization of right-of-use assets 565 403 Interest on lease liabilities 57 49 Total lease expense $ 2,810 $ 2,235 Supplemental balance sheet information related to leases as of March 31, 2023 and December 31, 2022 is as follows (in thousands): March 31, December 31, 2023 2022 Operating leases: Operating lease right-of-use assets $ 11,907 $ 10,656 Current operating lease liability 5,858 5,447 Long-term operating lease liability 5,772 4,913 Finance leases: Property, plant and equipment, net $ 6,703 $ 7,267 Accrued expenses and other current liabilities 2,921 4,003 Other liabilities 2,191 2,602 Other supplemental information related to leases for the three months ended March 31, 2023 and 2022 and as of March 31, 2023 and December 31, 2022 is as follows (in thousands): Three Months Ended March 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,749 $ 1,672 Operating cash flows from finance leases 57 49 Financing cash flows from finance leases 1,493 452 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 2,917 $ 1,383 March 31, December 31, 2023 2022 Weighted-average remaining lease term: Operating leases 2.7 years 2.9 years Finance leases 2.1 years 2.0 years Weighted-average discount rate: Operating leases 6.3 % 4.1 % Finance leases 3.9 % 4.3 % Maturities of lease liabilities as of March 31, 2023 are as follows (in thousands): Operating Leases Finance Leases Remainder of 2023 $ 4,974 $ 2,598 2024 4,976 1,203 2025 1,993 696 2026 374 795 2027 14 — Thereafter 449 — Total lease payments 12,780 5,292 Less: Present value discount 1,150 180 Present value of lease payments $ 11,630 $ 5,112 Lessor Accounting Certain of the Company’s agreements with its customers for drilling services, aviation services and remote accommodation services contain an operating lease component under ASC 842 because (i) there are identified assets, (ii) the customer obtains substantially all of the economic benefits of the identified assets throughout the period of use and (iii) the customer directs the use of the identified assets throughout the period of use. The Company has elected to apply the practical expedient provided to lessors to combine the lease and non-lease components of a contract where the revenue recognition pattern is the same and where the lease component, when accounted for separately, would be considered an operating lease. The practical expedient also allows a lessor to account for the combined lease and non-lease components under ASC 606, Revenue from Contracts with Customers, when the non-lease component is the predominant element of the combined component. The Company’s lease agreements are generally short-term in nature and lease revenue is recognized over time based on a monthly, daily or hourly rate basis. The Company does not provide an option for the lessee to purchase the rented assets services revenue
Leases	Leases Lessee Accounting The Company recognizes a lease liability equal to the present value of the lease payments and a right-of-use asset representing its right to use the underlying asset for the lease term for all leases with a term in excess of 12 months. For operating leases, lease expense for lease payments is recognized on a straight-line basis over the lease term, while finance leases include both an operating expense and an interest expense component. For all leases with a term of 12 months or less, the Company has elected the practical expedient to not recognize lease assets and liabilities and recognizes lease expense for these short-term leases on a straight-line basis over the lease term. The Company’s operating leases are primarily for rail cars, real estate, and equipment and its finance leases are primarily for machinery and equipment. Generally, the Company does not include renewal or termination options in its assessment of the leases unless extension or termination for certain assets is deemed to be reasonably certain. The accounting for some of the Company’s leases may require significant judgment, which includes determining whether a contract contains a lease, determining the incremental borrowing rates to utilize in the net present value calculation of lease payments for lease agreements which do not provide an implicit rate and assessing the likelihood of renewal or termination options. Lease agreements that contain a lease and non-lease component are generally accounted for as a single lease component. The rate implicit in the Company’s leases is not readily determinable. Therefore, the Company uses its incremental borrowing rate based on information available at the commencement date of its leases in determining the present value of lease payments. The Company’s incremental borrowing rate reflects the estimated rate of interest that it would pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Lease expense consisted of the following for the three months ended March 31, 2023 and 2022 (in thousands): Three Months Ended March 31, 2023 2022 Operating lease expense $ 1,768 $ 1,747 Short-term lease expense 420 36 Finance lease expense: Amortization of right-of-use assets 565 403 Interest on lease liabilities 57 49 Total lease expense $ 2,810 $ 2,235 Supplemental balance sheet information related to leases as of March 31, 2023 and December 31, 2022 is as follows (in thousands): March 31, December 31, 2023 2022 Operating leases: Operating lease right-of-use assets $ 11,907 $ 10,656 Current operating lease liability 5,858 5,447 Long-term operating lease liability 5,772 4,913 Finance leases: Property, plant and equipment, net $ 6,703 $ 7,267 Accrued expenses and other current liabilities 2,921 4,003 Other liabilities 2,191 2,602 Other supplemental information related to leases for the three months ended March 31, 2023 and 2022 and as of March 31, 2023 and December 31, 2022 is as follows (in thousands): Three Months Ended March 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,749 $ 1,672 Operating cash flows from finance leases 57 49 Financing cash flows from finance leases 1,493 452 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 2,917 $ 1,383 March 31, December 31, 2023 2022 Weighted-average remaining lease term: Operating leases 2.7 years 2.9 years Finance leases 2.1 years 2.0 years Weighted-average discount rate: Operating leases 6.3 % 4.1 % Finance leases 3.9 % 4.3 % Maturities of lease liabilities as of March 31, 2023 are as follows (in thousands): Operating Leases Finance Leases Remainder of 2023 $ 4,974 $ 2,598 2024 4,976 1,203 2025 1,993 696 2026 374 795 2027 14 — Thereafter 449 — Total lease payments 12,780 5,292 Less: Present value discount 1,150 180 Present value of lease payments $ 11,630 $ 5,112 Lessor Accounting Certain of the Company’s agreements with its customers for drilling services, aviation services and remote accommodation services contain an operating lease component under ASC 842 because (i) there are identified assets, (ii) the customer obtains substantially all of the economic benefits of the identified assets throughout the period of use and (iii) the customer directs the use of the identified assets throughout the period of use. The Company has elected to apply the practical expedient provided to lessors to combine the lease and non-lease components of a contract where the revenue recognition pattern is the same and where the lease component, when accounted for separately, would be considered an operating lease. The practical expedient also allows a lessor to account for the combined lease and non-lease components under ASC 606, Revenue from Contracts with Customers, when the non-lease component is the predominant element of the combined component. The Company’s lease agreements are generally short-term in nature and lease revenue is recognized over time based on a monthly, daily or hourly rate basis. The Company does not provide an option for the lessee to purchase the rented assets services revenue
Leases	Leases Lessee Accounting The Company recognizes a lease liability equal to the present value of the lease payments and a right-of-use asset representing its right to use the underlying asset for the lease term for all leases with a term in excess of 12 months. For operating leases, lease expense for lease payments is recognized on a straight-line basis over the lease term, while finance leases include both an operating expense and an interest expense component. For all leases with a term of 12 months or less, the Company has elected the practical expedient to not recognize lease assets and liabilities and recognizes lease expense for these short-term leases on a straight-line basis over the lease term. The Company’s operating leases are primarily for rail cars, real estate, and equipment and its finance leases are primarily for machinery and equipment. Generally, the Company does not include renewal or termination options in its assessment of the leases unless extension or termination for certain assets is deemed to be reasonably certain. The accounting for some of the Company’s leases may require significant judgment, which includes determining whether a contract contains a lease, determining the incremental borrowing rates to utilize in the net present value calculation of lease payments for lease agreements which do not provide an implicit rate and assessing the likelihood of renewal or termination options. Lease agreements that contain a lease and non-lease component are generally accounted for as a single lease component. The rate implicit in the Company’s leases is not readily determinable. Therefore, the Company uses its incremental borrowing rate based on information available at the commencement date of its leases in determining the present value of lease payments. The Company’s incremental borrowing rate reflects the estimated rate of interest that it would pay to borrow on a collateralized basis over a similar term an amount equal to the lease payments in a similar economic environment. Lease expense consisted of the following for the three months ended March 31, 2023 and 2022 (in thousands): Three Months Ended March 31, 2023 2022 Operating lease expense $ 1,768 $ 1,747 Short-term lease expense 420 36 Finance lease expense: Amortization of right-of-use assets 565 403 Interest on lease liabilities 57 49 Total lease expense $ 2,810 $ 2,235 Supplemental balance sheet information related to leases as of March 31, 2023 and December 31, 2022 is as follows (in thousands): March 31, December 31, 2023 2022 Operating leases: Operating lease right-of-use assets $ 11,907 $ 10,656 Current operating lease liability 5,858 5,447 Long-term operating lease liability 5,772 4,913 Finance leases: Property, plant and equipment, net $ 6,703 $ 7,267 Accrued expenses and other current liabilities 2,921 4,003 Other liabilities 2,191 2,602 Other supplemental information related to leases for the three months ended March 31, 2023 and 2022 and as of March 31, 2023 and December 31, 2022 is as follows (in thousands): Three Months Ended March 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,749 $ 1,672 Operating cash flows from finance leases 57 49 Financing cash flows from finance leases 1,493 452 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 2,917 $ 1,383 March 31, December 31, 2023 2022 Weighted-average remaining lease term: Operating leases 2.7 years 2.9 years Finance leases 2.1 years 2.0 years Weighted-average discount rate: Operating leases 6.3 % 4.1 % Finance leases 3.9 % 4.3 % Maturities of lease liabilities as of March 31, 2023 are as follows (in thousands): Operating Leases Finance Leases Remainder of 2023 $ 4,974 $ 2,598 2024 4,976 1,203 2025 1,993 696 2026 374 795 2027 14 — Thereafter 449 — Total lease payments 12,780 5,292 Less: Present value discount 1,150 180 Present value of lease payments $ 11,630 $ 5,112 Lessor Accounting Certain of the Company’s agreements with its customers for drilling services, aviation services and remote accommodation services contain an operating lease component under ASC 842 because (i) there are identified assets, (ii) the customer obtains substantially all of the economic benefits of the identified assets throughout the period of use and (iii) the customer directs the use of the identified assets throughout the period of use. The Company has elected to apply the practical expedient provided to lessors to combine the lease and non-lease components of a contract where the revenue recognition pattern is the same and where the lease component, when accounted for separately, would be considered an operating lease. The practical expedient also allows a lessor to account for the combined lease and non-lease components under ASC 606, Revenue from Contracts with Customers, when the non-lease component is the predominant element of the combined component. The Company’s lease agreements are generally short-term in nature and lease revenue is recognized over time based on a monthly, daily or hourly rate basis. The Company does not provide an option for the lessee to purchase the rented assets services revenue

Earnings (Loss) Per Share

Earnings (Loss) Per Share	3 Months Ended
Earnings (Loss) Per Share	Mar. 31, 2023
Earnings Per Share [Abstract]
Earnings (Loss) Per Share	Earnings (Loss) Per Share Reconciliations of the components of basic and diluted net earnings (loss) per common share are presented in the table below (in thousands, except per share data): Three Months Ended March 31, 2023 2022 Basic earnings (loss) per share: Allocation of earnings (loss): Net income (loss) $ 8,351 $ (14,817) Weighted average common shares outstanding 47,443 46,845 Basic earnings (loss) per share $ 0.18 $ (0.32) Diluted earnings (loss) per share: Allocation of earnings (loss): Net income (loss) $ 8,351 $ (14,817) Weighted average common shares, including dilutive effect (a) 48,002 46,845 Diluted earnings (loss) per share $ 0.17 $ (0.32)

Equity Based Compensation

Equity Based Compensation	3 Months Ended
Equity Based Compensation	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Equity Based Compensation	Equity Based Compensation Upon formation of certain operating entities by Wexford and Gulfport, specified members of management (the “Specified Members”) and certain non-employee members (the “Non-Employee Members”) were granted the right to receive distributions from the operating entities after the contribution member’s unreturned capital balance was recovered (referred to as “Payout” provision). On November 24, 2014, the awards were modified in conjunction with the contribution of the operating entities to Mammoth. These awards were not granted in limited or general partner units. The awards are for interests in the distributable earnings of the members of MEH Sub, Mammoth’s majority equity holder. On the closing date of Mammoth Inc.’s initial public offering (“IPO”), the unreturned capital balance of Mammoth’s majority equity holder was not fully recovered from its sale of common stock in the IPO. As a result, Payout did not occur and no compensation cost was recorded. Payout for the remaining awards is expected to occur as the contributing member’s unreturned capital balance is recovered from additional sales by MEH Sub of its shares of the Company’s common stock or from dividend distributions, which is not considered probable until the event occurs. For the Specified Member awards, the unrecognized amount, which represents the fair value of the award as of the modification dates or grant date, was $5.6 million. Restricted Stock Units The fair value of restricted stock unit awards was determined based on the fair market value of the Company’s common stock on the date of the grant. This value is amortized over the vesting period. A summary of the status and changes of the unvested shares of restricted stock under the 2016 Plan is presented below. Number of Unvested Restricted Shares Weighted Average Grant-Date Fair Value Unvested shares as of January 1, 2022 1,128,205 $ 1.27 Granted 228,310 2.19 Vested (628,205) 1.54 Forfeited — — Unvested shares as of December 31, 2022 728,310 1.32 Granted 250,000 5.63 Vested (566,667) 1.48 Forfeited — — Unvested shares as of March 31, 2023 411,643 $ 3.72 As of March 31, 2023, there was $1.1 million of total unrecognized compensation cost related to the unvested restricted stock. The cost is expected to be recognized over a weighted average period of approximately 2.4 years.

Stock Based Compensation

Stock Based Compensation	3 Months Ended
Stock Based Compensation	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Stock Based Compensation	Equity Based Compensation Upon formation of certain operating entities by Wexford and Gulfport, specified members of management (the “Specified Members”) and certain non-employee members (the “Non-Employee Members”) were granted the right to receive distributions from the operating entities after the contribution member’s unreturned capital balance was recovered (referred to as “Payout” provision). On November 24, 2014, the awards were modified in conjunction with the contribution of the operating entities to Mammoth. These awards were not granted in limited or general partner units. The awards are for interests in the distributable earnings of the members of MEH Sub, Mammoth’s majority equity holder. On the closing date of Mammoth Inc.’s initial public offering (“IPO”), the unreturned capital balance of Mammoth’s majority equity holder was not fully recovered from its sale of common stock in the IPO. As a result, Payout did not occur and no compensation cost was recorded. Payout for the remaining awards is expected to occur as the contributing member’s unreturned capital balance is recovered from additional sales by MEH Sub of its shares of the Company’s common stock or from dividend distributions, which is not considered probable until the event occurs. For the Specified Member awards, the unrecognized amount, which represents the fair value of the award as of the modification dates or grant date, was $5.6 million. Restricted Stock Units The fair value of restricted stock unit awards was determined based on the fair market value of the Company’s common stock on the date of the grant. This value is amortized over the vesting period. A summary of the status and changes of the unvested shares of restricted stock under the 2016 Plan is presented below. Number of Unvested Restricted Shares Weighted Average Grant-Date Fair Value Unvested shares as of January 1, 2022 1,128,205 $ 1.27 Granted 228,310 2.19 Vested (628,205) 1.54 Forfeited — — Unvested shares as of December 31, 2022 728,310 1.32 Granted 250,000 5.63 Vested (566,667) 1.48 Forfeited — — Unvested shares as of March 31, 2023 411,643 $ 3.72 As of March 31, 2023, there was $1.1 million of total unrecognized compensation cost related to the unvested restricted stock. The cost is expected to be recognized over a weighted average period of approximately 2.4 years.

Related Party Transactions

Related Party Transactions	3 Months Ended
Related Party Transactions	Mar. 31, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Transactions between the subsidiaries of the Company, including Panther Drilling Systems LLC (“Panther Drilling”), Cobra Aviation, ARS and Leopard and the following companies are included in Related Party Transactions: Wexford, Grizzly Oil Sands ULC (“Grizzly”), El Toro Resources LLC (“El Toro”), Elk City Yard LLC (“Elk City Yard”), Double Barrel Downhole Technologies LLC (“DBDHT”), Caliber Investment Group LLC (“Caliber”) and Brim Equipment. Following is a summary of related party transactions (in thousands): Three Months Ended March 31, At March 31, At December 31, 2023 2022 2023 2022 REVENUES ACCOUNTS RECEIVABLE Cobra Aviation/ARS/Leopard and Brim Equipment (a) $ 220 $ 60 $ 107 $ 217 Panther and El Toro (b) — 214 — — Other Relationships — — 8 6 $ 220 $ 274 $ 115 $ 223 a. Cobra Aviation, ARS and Leopard lease helicopters to Brim Equipment pursuant to aircraft lease and management agreements. b. Panther provides directional drilling services for El Toro, an entity controlled by Wexford, pursuant to a master service agreement. Three Months Ended March 31, At March 31, At December 31, 2023 2022 2023 2022 COST OF REVENUE ACCOUNTS PAYABLE Cobra Aviation/ARS/Leopard and Brim Equipment (a) $ 7 $ 19 $ 25 $ 3 The Company and Caliber (b) 24 89 — — Other Relationships — 27 — — $ 31 $ 135 $ 25 $ 3 a. Cobra Aviation, ARS and Leopard lease helicopters to Brim Equipment pursuant to aircraft lease and management agreements. b. Caliber, an entity controlled by Wexford, leases office space to the Company. On December 21, 2018, Cobra Aviation acquired all outstanding equity interest in ARS and purchased two commercial helicopters, spare parts, support equipment and aircraft documents from Brim Equipment. Following these transactions, and also on December 21, 2018, Cobra Aviation formed a joint venture with Wexford Investments named Brim Acquisitions to acquire all outstanding equity interests in Brim Equipment. Cobra Aviation owns a 49% economic interest and Wexford Investment owns a 51% economic interest in Brim Acquisitions, and each member contributed its pro rata portion of Brim Acquisitions’ initial capital of $2.0 million. Wexford Investments is an entity controlled by Wexford, which owns approximately 48% of the Company’s outstanding common stock. ARS leases a helicopter to Brim Equipment and Cobra Aviation leases the two helicopters purchased as part of these transactions to Brim Equipment under the terms of aircraft lease and management agreements. See Note 7 for further discussion.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Commitments From time to time, the Company may enter into agreements with suppliers that contain minimum purchase obligations and agreements to purchase capital equipment. The Company did not have any unconditional purchase obligations as of March 31, 2023. Letters of Credit The Company has various letters of credit that were issued under the Company’s revolving credit agreement which is collateralized by substantially all of the assets of the Company. The letters of credit are categorized below (in thousands): March 31, December 31, 2023 2022 Environmental remediation $ 3,569 $ 3,694 Insurance programs 2,800 2,800 Total letters of credit $ 6,369 $ 6,494 Insurance The Company has insurance coverage for physical partial loss to its assets, employer’s liability, automobile liability, commercial general liability, workers’ compensation and insurance for other specific risks. The Company has also elected in some cases to accept a greater amount of risk through increased deductibles on certain insurance policies. At each of March 31, 2023 and December 31, 2022, the workers’ compensation and automobile liability policies require a deductible per occurrence of up to $0.3 million and $0.1 million, respectively. As of March 31, 2023 and December 31, 2022, the workers’ compensation and auto liability policies contained an aggregate stop loss of $5.4 million. The Company establishes liabilities for the unpaid deductible portion of claims incurred based on estimates. As of March 31, 2023 and December 31, 2022, accrued claims were $1.6 million and $1.5 million, respectively. The Company also has insurance coverage for directors and officers liability. As of March 31, 2023 and December 31, 2022, the directors and officers liability policy had a deductible per occurrence of $1.0 million and an aggregate deductible of $10.0 million. As of March 31, 2023 and December 31, 2022, the Company did not have any accrued claims for directors and officers liability. The Company also self-insures its employee health insurance. The Company has coverage on its self-insurance program in the form of a stop loss of $0.2 million per participant and an aggregate stop-loss of $5.8 million for the calendar year ending December 31, 2022. As of March 31, 2023 and December 31, 2022, accrued claims were $1.7 million and $1.5 million, respectively. These estimates may change in the near term as actual claims continue to develop. Warranty Guarantees Pursuant to certain customer contracts in our infrastructure services segment, the Company warrants equipment and labor performed under the contracts for a specified period following substantial completion of the work. Generally, the warranty is for one year or less. No liabilities were accrued as of March 31, 2023 and December 31, 2022 and no expense was recognized during the three months ended March 31, 2023 or 2022 related to warranty claims. However, if warranty claims occur, the Company could be required to repair or replace warrantied items, which in most cases are covered by warranties extended from the manufacturer of the equipment. In the event the manufacturer of equipment failed to perform on a warranty obligation or denied a warranty claim made by the Company, the Company could be required to pay for the cost of the repair or replacement. Bonds In the ordinary course of business, the Company is required to provide bid bonds to certain customers in the infrastructure services segment as part of the bidding process. These bonds provide a guarantee to the customer that the Company, if awarded the project, will perform under the terms of the contract. Bid bonds are typically provided for a percentage of the total contract value. Additionally, the Company may be required to provide performance and payment bonds for contractual commitments related to projects in process. These bonds provide a guarantee to the customer that the Company will perform under the terms of a contract and that the Company will pay subcontractors and vendors. If the Company fails to perform under a contract or to pay subcontractors and vendors, the customer may demand that the surety make payments or provide services under the bond. The Company must reimburse the surety for expenses or outlays it incurs. As each of March 31, 2023 and December 31, 2022, outstanding performance and payment bonds totaled $8.6 million, respectively. The estimated cost to complete projects secured by the performance and payment bonds totaled $1.2 million as of March 31, 2023. There were no outstanding bid bonds as of March 31, 2023 and December 31, 2022. Litigation As of March 31, 2023, PREPA owed the Company approximately $227.0 million for services performed, excluding $163.2 million of interest charged on these delinquent balances as of March 31, 2023. The Company believes these receivables are collectible. PREPA, however, is currently subject to bankruptcy proceedings, which were filed in July 2017 and are currently pending in the U.S. District Court for the District of Puerto Rico. As a result, PREPA’s ability to meet its payment obligations is largely dependent upon funding from FEMA or other sources. On September 30, 2019, Cobra filed a motion with the U.S. District Court for the District of Puerto Rico seeking recovery of the amounts owed to Cobra by PREPA, which motion was stayed by the Court. On March 25, 2020, Cobra filed an urgent motion to modify the stay order and allow the recovery of approximately $61.7 million in claims related to a tax gross-up provision contained in the emergency master service agreement, as amended, that was entered into with PREPA on October 19, 2017. This emergency motion was denied on June 3, 2020 and the Court extended the stay of our motion. On December 9, 2020, the Court again extended the stay of our motion and directed PREPA to file a status motion by June 7, 2021. On April 6, 2021, Cobra filed a motion to lift the stay order. Following this filing, PREPA initiated discussion, which resulted in PREPA and Cobra filing a joint motion to adjourn all deadlines relative to the April 6, 2021 motion until the June 16, 2021 omnibus hearing as a result of PREPA’s understanding that FEMA would release a report in the near future relating to the emergency master service agreement between PREPA and Cobra that was executed on October 19, 2017. The joint motion was granted by the Court on April 14, 2021. On May 26, 2021, FEMA issued a Determination Memorandum related to the first contract between Cobra and PREPA in which, among other things, FEMA raised two contract compliance issues and, as a result, concluded that approximately $47 million in costs were not authorized costs under the contract. On June 14, 2021, the Court issued an order adjourning Cobra’s motion to lift the stay order to a hearing on August 4, 2021 and directing Cobra and PREPA to meet and confer in good faith concerning, among other things, (i) the May 26, 2021 Determination Memorandum issued by FEMA and (ii) whether and when a second determination memorandum is expected. The parties were further directed to file an additional status report, which was filed on July 20, 2021. On July 23, 2021, with the aid of Mammoth, PREPA filed an appeal of the entire $47 million that FEMA de-obligated in the May 26, 2021 Determination Memorandum. FEMA approved the appeal in part and denied the appeal in part. FEMA found that staffing costs of $24.4 million are eligible for funding. On August 4, 2021, the Court extended the stay and directed that an additional status report be filed, which was done on January 22, 2022. On January 26, 2022, the Court extended the stay and directed the parties to file a further status report by July 25, 2022. On June 7, 2022, Cobra filed a motion to lift the stay order. On June 29, 2022 the Court denied Cobra’s motion and extended the stay to January 2023. On November 21, 2022, FEMA issued a Determination Memorandum related to the 100% federal funded portion of the second contract between Cobra and PREPA in which FEMA concluded that approximately $5.6 million in costs were not authorized costs under the contract. On December 21, 2022, FEMA issued a Determination Memorandum related to the 90% federal cost share portion of the second contract between Cobra and PREPA in which FEMA concluded that approximately $68.1 million in costs were not authorized costs under the contract. PREPA filed a first-level administrative appeal of the November 21, 2022 Determination Memorandum and has indicated that they will review the December 21, 2022 Determination Memorandums and, to the extent they feel plausible, file a first-level administrative appeal of the unauthorized amounts. On January 7, 2023, Cobra and PREPA filed a joint status report with the Court, in which PREPA requested that the Court continue the stay through July 31, 2023 and Cobra requested that the stay be lifted. On January 18, 2023, the Court entered an order extending the stay and directing the parties to file a further status report addressing (i) the status of any administrative appeals in connection with the November and December determination memorandums regarding the second contract, (ii) the status of the criminal case against the former Cobra president and the FEMA official that concluded in December 2022, and (iii) a summary of the outstanding and unpaid amounts arising from the first and second contracts and whether PREPA disputes Cobra’s entitlement to these amounts with the Court by July 31, 2023. On January 20, 2023, Cobra submitted a certified claim for approximately $379 million to FEMA pursuant to the federal Contract Disputes Act. On February 1, 2023, FEMA notified Cobra that it had reviewed the claim and determined that no contract, expressed or implied, exists between FEMA and Cobra. On March 27, 2023, Cobra was notified that FEMA had approved $233 million in Cobra invoices related to the December 21, 2022 Determination Memorandum. The 90% federal cost share of this approved amount was $210 million, which was obligated and made available for draw down on March 27, 2023. Of this $210 million, approximately $99 million has been represented by both PREPA and FEMA as intended to pay Cobra for outstanding invoices and the remaining $111 million is a reimbursement to PREPA for payments already made on Cobra invoices. On March 29, 2023, Cobra filed a notice of appeal with the Civilian Board of Contract Appeals related to the certified claim submitted in January 2023. On April 25, 2023, FEMA filed a motion to dismiss Cobra’s appeal alleging lack of jurisdiction. In the event PREPA (i) does not have or does not obtain the funds necessary to satisfy its obligations to Cobra under the contracts, (ii) obtains the necessary funds but refuses to pay the amounts owed to the Company or (iii) otherwise does not pay amounts owed to the Company for services performed, the receivable may not be collectible. On May 13, 2021, Foreman Electric Services, Inc. (“Foreman”) filed a petition against Mammoth Inc. and Cobra in the Oklahoma County District Court (Oklahoma State Court). The petition asserted claims against the Company and Cobra under federal RICO statutes and certain state-law causes of action. Foreman alleged that it sustained injuries to its business and property in the amount of $250 million due to the Company’s and Cobra’s alleged wrongful interference by means of inducements to a FEMA official. On May 18, 2021, the Company removed this action to the United States District Court for the Western District of Oklahoma and filed a motion to dismiss on July 8, 2021. On July 29, 2021, Foreman voluntarily dismissed the action without prejudice. On December 14, 2021, Foreman re-filed its petition against Mammoth Inc. and Cobra in the Oklahoma County District Court (Oklahoma State Court). On December 16, 2021, the Company again removed this action to the United States District Court for the Western District of Oklahoma. Foreman filed a motion to remand this action back to Oklahoma County District Court, which was granted on May 5, 2022. The case will now proceed according to a schedule that will be set by the Oklahoma County District Court. In a related matter, on January 12, 2022, a Derivative Complaint on behalf of nominal defendant Machine Learning Integration, LLC (“MLI”), which alleges it would have served as a sub-contractor to Foreman in Puerto Rico, was filed against the Company and Cobra in the U.S. District Court for the District of Puerto Rico alleging essentially the same facts as Foreman’s action and asserting violations of federal RICO statutes and certain non-federal claims. MLI alleges it sustained injuries to its business and property in an unspecified amount because the Company’s and Cobra’s wrongful interference by means of inducements to a FEMA official prevented Foreman from obtaining work, and thereby prevented MLI, as Foreman’s subcontractor, from obtaining work. These matters are still in the early stages and at this time, the Company is not able to predict the outcome of these claims or whether they will have a material impact on the Company’s business, financial condition, results of operations or cash flows. The Company is routinely involved in state and local tax audits. During 2015, the State of Ohio assessed taxes on the purchase of equipment the Company believes is exempt under state law. The Company appealed the assessment and a hearing was held in 2017. As a result of the hearing, the Company received a decision from the State of Ohio, which the Company appealed. On February 25, 2022, the Company received an unfavorable decision on the appeal. The Company appealed the decision and while it is not able to predict the outcome of the appeal, this matter is not expected to have a material adverse effect on the Company’s business, financial condition, results of operations or cash flows. Cobra has been served with ten lawsuits from municipalities in Puerto Rico alleging failure to pay construction excise and volume of business taxes. On November 14, 2022, the Court entered judgment against Cobra in connection with one of the lawsuits ordering payment of approximately $9.0 million. On January 9, 2023, Cobra appealed the judgment and, on March 20, 2023, the Court confirmed the imposition of approximately $8.5 million related to construction excise taxes. On April 10, 2023, Cobra appealed this judgment, and is currently awaiting a decision. To the extent Cobra receives an unfavorable judgment, the Company believes that any such taxes in the judgement that relate to the Emergency Master Service Agreement with PREPA executed on October 19, 2017, would be reimbursable to Cobra. At this time, the Company is not able to predict the outcome of these matters or whether they will have a material impact on the Company’s business, financial condition, results of operations or cash flows. On April 16, 2019, Christopher Williams, a former employee of Higher Power Electrical, LLC, filed a putative class and collective action complaint titled Christopher Williams, individually and on behalf of all others similarly situated v. Higher Power Electrical, LLC, Cobra Acquisitions LLC, and Cobra Energy LLC in the U.S. District Court for the District of Puerto Rico. On June 24, 2019, the complaint was amended to replace Mr. Williams with Matthew Zeisset as the named plaintiff. The plaintiff alleges the defendant failed to pay overtime wages to a class of workers in compliance with the Fair Labor Standards Act and Puerto Rico law. On August 21, 2019, upon request of the parties, the Court stayed proceedings in the lawsuit and administratively closed the case pending completion of individual arbitration proceedings initiated by Mr. Zeisset and opt-in plaintiffs. Other claimants have subsequently initiated additional individual arbitration proceedings asserting similar claims. During and subsequent to the three months ended March 31, 2023, the Company agreed to settlements in principle with a portion of the claimants. Arbitrations remain pending for the remaining claimants. The Company will continue to vigorously defend the arbitrations. During the three months ended March 31, 2023, the Company recognized an estimated liability related to these complaints, which is included in “Accounts payable” in the unaudited condensed consolidated balance sheet at March 31, 2023. The amount to settle these matters may ultimately increase or decrease from our estimated amount as the matters progress. On September 10, 2019, the U.S. District Court for the District of Puerto Rico unsealed an indictment that charged the former president of Cobra Acquisitions LLC with conspiracy, wire fraud, false statements and disaster fraud. Two other individuals were also charged in the indictment. The indictment was focused on the interactions between a former FEMA official and the former president of Cobra. Neither the Company nor any of its subsidiaries were charged in the indictment. On May 18, 2022, the former FEMA official and the former president of Cobra each pled guilty to one-count information charging gratuities related to a project that Cobra never bid upon and was never awarded or received any monies for. On December 13, 2022, the Court sentenced the former Cobra president to custody of the Bureau of Prisons for six months and one day, a term of supervised release of six months and one day and a fine of $25,000. The Court sentenced the FEMA official to custody of the Bureau of Prisons for six months and one day, a term of supervised release of six months and a fine of $15,000. The Court also dismissed the indictment against the two defendants. The Company does not expect any additional activity in the criminal proceeding. Given the uncertainty inherent in criminal litigation, however, it is not possible at this time to determine the potential impacts that the sentencings could have on the Company. PREPA has stated in Court filings that it may contend the alleged criminal activity affects Cobra’s entitlement to payment under its contracts with PREPA. It is unclear what PREPA’s position will be going forward. Subsequent to the indictment, Cobra received a civil investigative demand (“CID”) from the United States Department of Justice (“DOJ”), which requests certain documents and answers to specific interrogatories relevant to an ongoing investigation it is conducting. The aforementioned DOJ investigation is in connection with the issues raised in the criminal matter. Cobra is cooperating with the DOJ and is not able to predict the outcome of this investigation or if it will have a material impact on Cobra’s or the Company’s business, financial condition, results of operations or cash flows. With regard to the previously disclosed SEC investigation, on July 6, 2022, the SEC sent a letter saying that it had concluded its investigation as to the Company and that based on information the SEC has as of this date, it does not intend to recommend an enforcement action against the Company. On September 12, 2019, AL Global Services, LLC (“Alpha Lobo”) filed a second amended third-party petition against the Company in an action styled Jim Jorrie v. Craig Charles, Julian Calderas, Jr., and AL Global Services, LLC v. Jim Jorrie v. Cobra Acquisitions LLC v. ESPADA Logistics & Security Group, LLC, ESPADA Caribbean LLC, Arty Straehla, Ken Kinsey, Jennifer Jorrie, and Mammoth Energy Services, Inc., in the 57th Judicial District in Bexar County, Texas. The petition alleges that the Company should be held vicariously liable under alter ego, agency and respondeat superior theories for Alpha Lobo’s alleged claims against Cobra and Arty Straehla for aiding and abetting, knowing participation in and conspiracy to breach fiduciary duty in connection with Cobra’s execution of an agreement with ESPADA Caribbean, LLC for security services related to Cobra’s work in Puerto Rico. The trial court granted Cobra, Mammoth and Straehla’s motion to compel Alpha Lobo’s claims against them to arbitration. However, Alpha Lobo has not yet brought its claims in arbitration. Instead, on March 22, 2022, Alpha Lobo filed a Petition for Writ of Mandamus in the Fourth Court of Appeals, San Antonio, Texas, seeking to overturn the order compelling arbitration. The appellate court denied the Mandamus on May 4, 2022, without requesting a response. On June 28, 2022, Alpha Lobo filed a Petition for Writ of Mandamus in the Texas Supreme Court, seeking to overturn the order compelling arbitration. The Texas Supreme Court denied the Mandamus on August 5, 2022, without requesting a response. The Company believes these claims are without merit and will vigorously defend the action. However, at this time, the Company is not able to predict the outcome of this lawsuit or whether it will have a material impact on the Company’s business, financial condition, results of operations or cash flows. Additionally, there was a parallel arbitration proceeding in which certain Defendants were seeking a declaratory judgment regarding Cobra’s rights to terminate the Alpha Lobo contract and enter into a new contract with a third-party. On June 24, 2021, the arbitration panel ruled in favor of Cobra. The Company is involved in various other legal proceedings in the ordinary course of business. Although the Company cannot predict the outcome of these proceedings, legal matters are subject to inherent uncertainties and there exists the possibility that the ultimate resolution of these matters could have a material impact on the Company’s business, financial condition, results of operations or cash flows. Defined Contribution Plan

Reporting Segments

Reporting Segments	3 Months Ended
Reporting Segments	Mar. 31, 2023
Segment Reporting [Abstract]
Reporting Segments	Reporting Segments As of March 31, 2023, the Company’s revenues, income before income taxes and identifiable assets are primarily attributable to four reportable segments. The Company’s Chief Executive Officer and Chief Financial Officer comprise the Company’s Chief Operating Decision Maker function (“CODM”). Segment information is prepared on the same basis that the CODM manages the segments, evaluates the segment financial statements and makes key operating and resource utilization decisions. Segment evaluation is determined on a quantitative basis based on a function of operating loss less impairment expense, as well as a qualitative basis, such as nature of the product and service offerings and types of customers. As of March 31, 2023, the Company’s four reportable segments include well completion services (“Well Completion”), infrastructure services (“Infrastructure”), natural sand proppant services (“Sand”) and drilling services (“Drilling”). The Well Completion segment provides hydraulic fracturing and water transfer services primarily in the Utica Shale of Eastern Ohio, Marcellus Shale in Pennsylvania and the mid-continent region. The Infrastructure segment provides electric utility infrastructure services to government-funded utilities, private utilities, public investor-owned utilities and co-operative utilities in the northeastern, southwestern, midwestern and western portions of the United States. The Sand segment mines, processes and sells sand for use in hydraulic fracturing. The Sand segment primarily services the Utica Shale, Permian Basin, SCOOP, STACK and Montney Shale in British Columbia and Alberta, Canada. During certain of the periods presented, the Drilling segment provided contract land and directional drilling services primarily in the Permian Basin and mid-continent region. The Company also provided aviation services, equipment rental services, crude oil hauling services, remote accommodation and equipment manufacturing. The businesses that provide these services are distinct operating segments, which the CODM reviews independently when making key operating and resource utilization decisions. None of these operating segments meet the quantitative thresholds of a reporting segment and do not meet the aggregation criteria set forth in ASC 280 Segment Reporting. Therefore, results for these operating segments are included in the column titled “All Other” in the tables below. Additionally, assets for corporate activities, which primarily include cash and cash equivalents, inter-segment accounts receivable, prepaid insurance and certain property and equipment, are included in the All Other column. Although Mammoth Energy Partners LLC, which holds these corporate assets, meets one of the quantitative thresholds of a reporting segment, it does not engage in business activities from which it may earn revenues and its results are not regularly reviewed by the Company’s CODM when making key operating and resource utilization decisions. Therefore, the Company does not include it as a reportable segment. Sales from one segment to another are generally priced at estimated equivalent commercial selling prices. Total revenue and total cost of revenue amounts included in the Eliminations column in the following tables include inter-segment transactions conducted between segments. Receivables due for sales from one segment to another and for corporate allocations to each segment are included in the Eliminations column for total assets in the following tables. All transactions conducted between segments are eliminated in consolidation. Transactions conducted by companies within the same reporting segment are eliminated within each reporting segment. The following tables set forth certain financial information with respect to the Company’s reportable segments (in thousands): Three months ended March 31, 2023 Well Completion Infrastructure Sand Drilling All Other Eliminations Total Revenue from external customers $ 67,179 $ 28,280 $ 12,442 $ 1,824 $ 6,595 $ — $ 116,320 Intersegment revenues 121 — 25 1 437 (584) — Total revenue 67,300 28,280 12,467 1,825 7,032 (584) 116,320 Cost of revenue, exclusive of depreciation, depletion, amortization and accretion 52,037 22,476 7,860 1,922 4,698 — 88,993 Intersegment cost of revenues 478 11 — 109 (14) (584) — Total cost of revenue 52,515 22,487 7,860 2,031 4,684 (584) 88,993 Selling, general and administrative 2,492 4,211 503 313 864 — 8,383 Depreciation, depletion, amortization and accretion 4,817 3,374 1,187 1,367 2,211 — 12,956 Gains on disposal of assets, net — (127) (16) — (218) — (361) Operating income (loss) 7,476 (1,665) 2,933 (1,886) (509) — 6,349 Interest expense, net 929 1,845 156 160 199 — 3,289 Other (income) expense, net — (8,808) (2) — 186 — (8,624) Income (loss) before income taxes $ 6,547 $ 5,298 $ 2,779 $ (2,046) $ (894) $ — $ 11,684 Three months ended March 31, 2022 Well Completion Infrastructure Sand Drilling All Other Eliminations Total Revenue from external customers $ 23,630 $ 23,009 $ 8,347 $ 2,852 $ 4,460 $ — $ 62,298 Intersegment revenues 244 — 832 3 272 (1,351) — Total revenue 23,874 23,009 9,179 2,855 4,732 (1,351) 62,298 Cost of revenue, exclusive of depreciation, depletion, amortization and accretion 21,839 18,887 7,788 2,372 3,594 — 54,480 Intersegment cost of revenues 1,031 16 — 160 70 (1,277) — Total cost of revenue 22,870 18,903 7,788 2,532 3,664 (1,277) 54,480 Selling, general and administrative 2,039 4,645 828 292 864 — 8,668 Depreciation, depletion, amortization and accretion 6,444 4,314 1,795 1,680 2,934 — 17,167 Gains on disposal of assets, net (49) (5) (75) — (67) — (196) Operating loss (7,430) (4,848) (1,157) (1,649) (2,663) (74) (17,821) Interest expense, net 371 1,542 162 104 170 — 2,349 Other (income) expense , net — (9,582) (4) — 545 — (9,041) (Loss) income before income taxes $ (7,801) $ 3,192 $ (1,315) $ (1,753) $ (3,378) $ (74) $ (11,129) Well Completion Infrastructure Sand Drilling All Other Eliminations Total As of March 31, 2023: Total assets $ 89,795 $ 455,956 $ 131,790 $ 19,534 $ 114,942 $ (80,521) $ 731,496 As of December 31, 2022: Total assets $ 82,897 $ 450,841 $ 129,467 $ 21,755 $ 120,164 $ (80,446) $ 724,678

Subsequent Events

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2023
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events

Basis of Presentation and Sig_2

Basis of Presentation and Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated interim financial statements include the accounts of the Company and its subsidiaries and the variable interest entities (“VIE”) for which the Company is the primary beneficiary. All material intercompany accounts and transactions have been eliminated. This report has been prepared in accordance with the rules and regulations of the Securities and Exchange Commission, and reflects all adjustments, which in the opinion of management are necessary for the fair presentation of the results for the interim periods, on a basis consistent with the annual audited consolidated financial statements. All such adjustments are of a normal, recurring nature. Certain information, accounting policies and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles (“GAAP”) have been omitted pursuant to such rules and regulations, although the Company believes that the disclosures are adequate to make the information presented not misleading. These unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and the summary of significant accounting policies and notes thereto included in the Company’s most recent annual report on Form 10-K.
Reclassifications	Reclassifications Certain reclassifications have been made to prior period amounts to conform to the current period financial statement presentation. Previously, the Company included gains and losses on disposal of assets within Other income (expense), net
Accounts Receivable	Accounts Receivable Accounts receivable include amounts due from customers for services performed or goods sold. The Company grants credit to customers in the ordinary course of business and generally does not require collateral. Prior to granting credit to customers, the Company analyzes the potential customer’s risk profile by utilizing a credit report, analyzing macroeconomic factors and using its knowledge of the industry, among other factors. Most areas in the continental United States in which the Company operates provide for a mechanic’s lien against the property on which the service is performed if the lien is filed within the statutorily specified time frame. Customer balances are generally considered delinquent if unpaid by the 30th day following the invoice date and credit privileges may be revoked if balances remain unpaid. Interest on delinquent accounts receivable is recognized in other income when chargeable and collectability is reasonably assured.
Concentrations of Credit Risk and Significant Customers	Concentrations of Credit Risk and Significant Customers Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash and cash equivalents in excess of federally insured limits and trade receivables.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The Company’s financial instruments consist of cash and cash equivalents, trade receivables, trade payables, amounts receivable or payable to related parties and debt. The carrying amount of cash and cash equivalents, trade receivables, receivables from related parties and trade payables approximates fair value because of the short-term nature of the instruments. The fair value of debt approximates its carrying value because the cost of borrowing fluctuates based upon market conditions.
Revenue	Revenue The Company’s primary revenue streams include infrastructure services, well completion services, natural sand proppant services, drilling services and other services, which includes aviation, equipment rentals, remote accommodations and equipment manufacturing. See Note 19 for the Company’s revenue disaggregated by type. Certain of the Company’s customer contracts include provisions entitling the Company to a termination penalty when the customer invokes its contractual right to terminate prior to the contract’s nominal end date. The termination penalties in the customer contracts vary, but are generally considered substantive for accounting purposes and create enforceable rights and obligations throughout the stated duration of the contract. The Company accounts for a contract cancellation as a contract modification in the period in which the customer invokes the termination provision. The determination of the contract termination penalty is based on the terms stated in the related customer agreement. As of the modification date, the Company updates its estimate of the transaction price using the expected value method, subject to constraints, and recognizes the amount over the remaining performance period. Well Completion Services Well completion services are typically provided based upon a purchase order, contract or on a spot market basis. Services are provided on a day rate, contracted or hourly basis. Generally, the Company accounts for well completion services as a single performance obligation satisfied over time. In certain circumstances, the Company supplies proppant that is utilized for pressure pumping as part of the agreement with the customer. The Company accounts for these pressure pumping agreements as multiple performance obligations satisfied over time. Jobs for these services are typically short-term in nature and range from a few hours to multiple days. Generally, revenue is recognized over time upon the completion of each segment of work based upon a completed field ticket, which includes the charges for the services performed, mobilization of the equipment to the location and personnel. Additional revenue is generated through labor charges and the sale of consumable supplies that are incidental to the service being performed. Such amounts are recognized ratably over the period during which the corresponding goods and services are consumed. Infrastructure Services Infrastructure services are typically provided pursuant to master service agreements, repair and maintenance contracts or fixed price and non-fixed price installation contracts. Pricing under these contracts may be unit priced, cost-plus/hourly (or time and materials basis) or fixed price (or lump sum basis). Generally, the Company accounts for infrastructure services as a single performance obligation satisfied over time. In certain circumstances, the Company supplies materials that are utilized during the jobs as part of the agreement with the customer. The Company accounts for these infrastructure agreements as multiple performance obligations satisfied over time. Revenue is recognized over time as work progresses based on the days completed or as the contract is completed. Under certain customer contracts in our infrastructure services segment, the Company warranties equipment and labor performed for a specified period following substantial completion of the work. Natural Sand Proppant Services The Company sells natural sand proppant through sand supply agreements with its customers. Under these agreements, sand is typically sold at a flat rate per ton or a flat rate per ton with an index-based adjustment. The Company recognizes revenue at the point in time when the customer obtains legal title to the product, which may occur at the production facility, rail origin or at the destination terminal. Certain of the Company’s sand supply agreements contain a minimum volume commitment related to sand purchases whereby the Company charges a shortfall payment if the customer fails to meet the required minimum volume commitment. These agreements may also contain make-up provisions whereby shortfall payments can be applied in future periods against purchased volumes exceeding the minimum volume commitment. If a make-up right exists, the Company has future performance obligations to deliver excess volumes of product in subsequent months. In accordance with ASC 606, if the customer fails to meet the minimum volume commitment, the Company will assess whether it expects the customer to fulfill its unmet commitment during the contractually specified make-up period based on discussions with the customer and management’s knowledge of the business. If the Company expects the customer will make-up deficient volumes in future periods, revenue related to shortfall payments will be deferred and recognized on the earlier of the date on which the customer utilizes make-up volumes or the likelihood that the customer will exercise its right to make-up deficient volumes becomes remote. If the Company does not expect the customer will make-up deficient volumes in future periods, the breakage model will be applied and revenue related to shortfall payments will be recognized when the model indicates the customer’s inability to take delivery of excess volumes. The Company did not recognize any shortfall revenue during the three months ended March 31, 2023 or 2022 and did not have any deferred revenue related to shortfall payments. In certain of the Company’s sand supply agreements, the customer obtains control of the product when it is loaded into rail cars and the customer reimburses the Company for all freight charges incurred. The Company has elected to account for shipping and handling as activities to fulfill the promise to transfer the sand. If revenue is recognized for the related product before the shipping and handling activities occur, the Company accrues the related costs of those shipping and handling activities. Drilling Services Contract drilling services were provided under daywork contracts. Directional drilling services, including motor rentals, are provided on a day rate or hourly basis, and revenue is recognized as work progresses. Performance obligations are satisfied over time as the work progresses based on the measure of output. Mobilization revenue and costs were recognized over the days of actual drilling. As a result of market conditions, the Company temporarily shut down its contract land drilling operations beginning in December 2019 and rig hauling operations beginning in April 2020. Other Services The Company also provided aviation, equipment rentals, remote accommodations and equipment manufacturing, which are reported under other services. The Company’s other services are typically provided based upon a purchase order, contract or on a spot market basis. Services are provided on a day rate, contracted or hourly basis. Performance obligations for these services are satisfied over time and revenue is recognized as the work progresses based on the measure of output. Jobs for these services are typically short-term in nature and range from a few hours to multiple days. Practical Expedients The Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less and (ii) contracts in which variable consideration is allocated entirely to a wholly unsatisfied performance obligation or to a wholly unsatisfied distinct good or service that forms part of a single performance obligation.
Inventories	InventoriesInventories consist of raw sand and processed sand available for sale, chemicals and other products sold as a bi-product of completion and production operations and supplies used in performing services. Inventory is stated at the lower of cost or net realizable value on an average cost basis.

Basis of Presentation and Sig_3

Basis of Presentation and Significant Accounting Policies (Tables)	3 Months Ended
	Mar. 31, 2023
Accounting Policies [Abstract]
Schedule of Allowance for Doubtful Accounts Receivable	Following is a roll forward of the allowance for doubtful accounts for the year ended December 31, 2022 and the three months ended March 31, 2023 (in thousands): Balance, January 1, 2022 $ 18,085 Additions charged to bad debt expense 3,550 Recoveries of receivables previously charged to bad debt expense (161) Deductions for uncollectible receivables written off (17,887) Balance, December 31, 2022 3,587 Additions charged to bad debt expense 33 Additions charged to revenue 39 Deductions for uncollectible receivables written off (2) Balance, March 31, 2023 $ 3,657
Schedules of Concentration of Risk	Following is a summary of our significant customers based on percentages of total accounts receivable balances at March 31, 2023 and December 31, 2022 and percentages of total revenues derived for the three months ended March 31, 2023 and 2022: REVENUES ACCOUNTS RECEIVABLE Three Months Ended March 31, At March 31, At December 31, 2023 2022 2023 2022 Customer A (a) — % — % 82 % 83 % Customer B (b) 16 % 2 % 3 % — % Customer C (c) 9 % 25 % 2 % — % a. Customer A is a third-party customer. Revenues and the related accounts receivable balances earned from Customer A were derived from the Company’s infrastructure services segment. Accounts receivable for Customer A also includes receivables due for interest charged on delinquent accounts receivable. b. Customer B is a third-party customer. Revenues and the related accounts receivable balances earned from Customer B were derived from the Company’s well completion services segment. c. Customer C is a third-party customer. Revenues and the related accounts receivable balances earned from Customer C were derived from the Company’s well completion services segment.

Revenue (Tables)

Revenue (Tables)	3 Months Ended
Revenue (Tables)	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Contract Liabilities	Following is a rollforward of the Company’s contract liabilities (in thousands): Balance, December 31, 2021 $ 3,250 Deduction for recognition of revenue (3,207) Deduction for rebate credit recognized (140) Increase for deferral of customer prepayments 7,647 Balance, December 31, 2022 7,550 Deduction for recognition of revenue (7,042) Deduction for rebate credit recognized — Increase for deferral of customer prepayments 740 Balance, March 31, 2023 $ 1,248

Inventories (Tables)

Inventories (Tables)	3 Months Ended
Inventories (Tables)	Mar. 31, 2023
Inventory Disclosure [Abstract]
Schedule of Inventory	A summary of the Company’s inventories is shown below (in thousands): March 31, December 31, 2023 2022 Supplies $ 6,648 $ 5,167 Raw materials 1,816 974 Work in process 1,016 2,221 Finished goods 750 521 Total inventories $ 10,230 $ 8,883

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	3 Months Ended
Property, Plant and Equipment (Tables)	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment include the following (in thousands): March 31, December 31, Useful Life 2023 2022 Pressure pumping equipment 3-5 years $ 244,680 $ 230,760 Drilling rigs and related equipment 3-15 years 110,752 110,724 Machinery and equipment 7-20 years 162,456 162,634 Buildings (a) 15-39 years 40,338 40,316 Vehicles, trucks and trailers 5-10 years 101,191 101,580 Coil tubing equipment 4-10 years 6,908 6,908 Land N/A 12,393 12,393 Land improvements 15 years or life of lease 10,053 10,053 Rail improvements 10-20 years 13,793 13,793 Other property and equipment (b) 3-12 years 18,310 18,296 720,874 707,457 Deposits on equipment and equipment in process of assembly (c) 7,126 13,885 728,000 721,342 Less: accumulated depreciation (d) 595,471 583,276 Total property, plant and equipment, net $ 132,529 $ 138,066 a. Included in Buildings at each of March 31, 2023 and December 31, 2022 are costs of $7.6 million related to assets under operating leases. b. Included in Other property and equipment at each of March 31, 2023 and December 31, 2022 are costs of $6.0 million related to assets under operating leases. c. Deposits on equipment and equipment in process of assembly represents deposits placed with vendors for equipment that is in the process of assembly and purchased equipment that is being outfitted for its intended use. The equipment is not yet placed in service. d. Includes accumulated depreciation of $8.4 million and $8.0 million at March 31, 2023 and December 31, 2022, respectively, related to assets under operating leases.
Schedule of Depreciation, Depletion, Accretion and Amortization Expense	A summary of depreciation, depletion, amortization and accretion expense is below (in thousands): Three Months Ended March 31, 2023 2022 Depreciation expense $ 12,726 $ 16,925 Amortization expense 195 195 Accretion and depletion expense 35 47 Depreciation, depletion, amortization and accretion $ 12,956 $ 17,167

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	3 Months Ended
Goodwill and Intangible Assets (Tables)	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Changes in the net carrying amount of goodwill by reporting segment (see Note 19) for the three months ended March 31, 2023 and year ended December 31, 2022 are presented below (in thousands): Well Completions Other Total Balance as of January 1, 2022 Goodwill $ 86,043 $ 14,830 $ 100,873 Accumulated impairment losses (76,829) (12,327) (89,156) 9,214 2,503 11,717 Acquisitions — — — Impairment losses — — — Balance as of December 31, 2022 Goodwill 86,043 14,830 100,873 Accumulated impairment losses (76,829) (12,327) (89,156) 9,214 2,503 11,717 Acquisitions — — — Impairment losses — — — Balance as of March 31, 2023 Goodwill 86,043 14,830 100,873 Accumulated impairment losses (76,829) (12,327) (89,156) $ 9,214 $ 2,503 $ 11,717
Schedule of Finite-Lived Intangible Assets	The Company had the following definite lived intangible assets recorded (in thousands): March 31, December 31, 2023 2022 Trade names 7,850 7,850 Less: accumulated amortization - trade names (6,263) (6,068) Intangible assets, net $ 1,587 $ 1,782
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Aggregated expected amortization expense for the future periods is expected to be as follows (in thousands): Remainder of 2023 $ 584 2024 710 2025 91 2026 91 2027 45 Thereafter 66 $ 1,587

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities and Other Long-Term Liabilities (Tables)	3 Months Ended
	Mar. 31, 2023
Payables and Accruals [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities and Other Long-Term Liabilities	Accrued expenses and other current liabilities and other long-term liabilities included the following (in thousands): March 31, December 31, 2023 2022 State and local taxes payable $ 13,029 $ 13,336 Financed insurance premiums (a) 6,522 10,136 Deferred revenue 1,248 7,550 Accrued compensation and benefits 4,087 6,743 Sale-leaseback liability (b) 4,971 4,501 Financing leases 2,921 4,003 Equipment financing note 2,284 2,329 Insurance reserves 1,589 1,509 Other 1,834 2,190 Total accrued expenses and other current liabilities $ 38,485 $ 52,297 Other Long-Term Liabilities Equipment financing note (c) $ 5,489 $ 6,047 Sale-leaseback liability (b) 5,166 6,836 Financing leases 2,191 $ 2,602 Total other long-term liabilities $ 12,846 $ 15,485 a. Financed insurance premiums are due in monthly installments, are unsecured and mature within the twelve-month period following the close of the year. As of March 31, 2023 and December 31, 2022, the applicable interest rate associated with financed insurance premiums ranged from 1.95% to 5.13%. b. On December 30, 2020, the Company entered into an agreement with First National Capital, LLC (“FNC”) whereby the Company agreed to sell certain assets from its infrastructure segment to FNC for aggregate proceeds of $5.0 million. Concurrent with the sale of assets, the Company entered into a 36 month lease agreement whereby the Company agreed to lease back the assets at a monthly rental rate of $0.1 million. On June 1, 2021, the Company entered into another agreement with FNC whereby the Company sold additional assets from its infrastructure segment to FNC for aggregate proceeds of $9.5 million and entered into a 42-month lease agreement whereby the Company agreed to lease back the assets at a monthly rental rate of $0.2 million. On June 1, 2022, the Company entered into another agreement with FNC whereby the Company sold additional assets from its infrastructure segment to FNC for aggregate proceeds of $4.6 million and entered into a 42-month lease agreement whereby the Company agreed to lease back the assets at a monthly rental rate of $0.1 million. Under the agreements, the Company has the option to purchase the assets at the end of the lease terms. The Company recorded liabilities for the proceeds received and will continue to depreciate the assets. The Company has imputed an interest rate so that the carrying amount of the financial liabilities will be the expected repurchase price at the end of the initial lease terms. c. In December 2022, the Company entered into a 42 month financing arrangement with FNC for the purchase of seven new pressure pumping units for an aggregate value of $9.7 million. Under this arrangement, the Company has agreed to make monthly principal and interest payments totaling $0.3 million over the term of the agreement. This note is secured by the seven pressure pumping units and bears interest at an imputed rate of approximately 15.0%.

Selling, General and Administ_2

Selling, General and Administrative Expense (Tables)	3 Months Ended
Selling, General and Administrative Expense (Tables)	Mar. 31, 2023
Other Income and Expenses [Abstract]
Schedule of Selling, General and Administrative Expense	Selling, general and administrative (“SG&A”) expense includes of the following (in thousands): Three Months Ended March 31, 2023 2022 Cash expenses: Compensation and benefits $ 4,277 $ 2,983 Professional services 1,929 3,637 Other (a) 1,911 1,906 Total cash SG&A expense 8,117 8,526 Non-cash expenses: Bad debt recoveries (381) (99) Stock based compensation 647 241 Total non-cash SG&A expense 266 142 Total SG&A expense $ 8,383 $ 8,668

Leases (Tables)

Leases (Tables)	3 Months Ended
Leases (Tables)	Mar. 31, 2023
Leases [Abstract]
Schedule of Lease Expense and Other Supplemental Information	Lease expense consisted of the following for the three months ended March 31, 2023 and 2022 (in thousands): Three Months Ended March 31, 2023 2022 Operating lease expense $ 1,768 $ 1,747 Short-term lease expense 420 36 Finance lease expense: Amortization of right-of-use assets 565 403 Interest on lease liabilities 57 49 Total lease expense $ 2,810 $ 2,235 Other supplemental information related to leases for the three months ended March 31, 2023 and 2022 and as of March 31, 2023 and December 31, 2022 is as follows (in thousands): Three Months Ended March 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 1,749 $ 1,672 Operating cash flows from finance leases 57 49 Financing cash flows from finance leases 1,493 452 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 2,917 $ 1,383 March 31, December 31, 2023 2022 Weighted-average remaining lease term: Operating leases 2.7 years 2.9 years Finance leases 2.1 years 2.0 years Weighted-average discount rate: Operating leases 6.3 % 4.1 % Finance leases 3.9 % 4.3 %
Schedule of Lease Assets and Liabilities	Supplemental balance sheet information related to leases as of March 31, 2023 and December 31, 2022 is as follows (in thousands): March 31, December 31, 2023 2022 Operating leases: Operating lease right-of-use assets $ 11,907 $ 10,656 Current operating lease liability 5,858 5,447 Long-term operating lease liability 5,772 4,913 Finance leases: Property, plant and equipment, net $ 6,703 $ 7,267 Accrued expenses and other current liabilities 2,921 4,003 Other liabilities 2,191 2,602
Schedule of Finance Lease Liabilities	Maturities of lease liabilities as of March 31, 2023 are as follows (in thousands): Operating Leases Finance Leases Remainder of 2023 $ 4,974 $ 2,598 2024 4,976 1,203 2025 1,993 696 2026 374 795 2027 14 — Thereafter 449 — Total lease payments 12,780 5,292 Less: Present value discount 1,150 180 Present value of lease payments $ 11,630 $ 5,112
Schedule of Operating Lease Liabilities	Maturities of lease liabilities as of March 31, 2023 are as follows (in thousands): Operating Leases Finance Leases Remainder of 2023 $ 4,974 $ 2,598 2024 4,976 1,203 2025 1,993 696 2026 374 795 2027 14 — Thereafter 449 — Total lease payments 12,780 5,292 Less: Present value discount 1,150 180 Present value of lease payments $ 11,630 $ 5,112

Earnings (Loss) Per Share (Tabl

Earnings (Loss) Per Share (Tables)	3 Months Ended
Earnings (Loss) Per Share (Tables)	Mar. 31, 2023
Earnings Per Share [Abstract]
Schedule of Reconciliations of the Components of Basic and Diluted Net Earnings (Loss) per Common Share	Reconciliations of the components of basic and diluted net earnings (loss) per common share are presented in the table below (in thousands, except per share data): Three Months Ended March 31, 2023 2022 Basic earnings (loss) per share: Allocation of earnings (loss): Net income (loss) $ 8,351 $ (14,817) Weighted average common shares outstanding 47,443 46,845 Basic earnings (loss) per share $ 0.18 $ (0.32) Diluted earnings (loss) per share: Allocation of earnings (loss): Net income (loss) $ 8,351 $ (14,817) Weighted average common shares, including dilutive effect (a) 48,002 46,845 Diluted earnings (loss) per share $ 0.17 $ (0.32)

Stock Based Compensation (Table

Stock Based Compensation (Tables)	3 Months Ended
Stock Based Compensation (Tables)	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Share-Based Compensation, Restricted Stock and Restricted Stock Units Activity	A summary of the status and changes of the unvested shares of restricted stock under the 2016 Plan is presented below. Number of Unvested Restricted Shares Weighted Average Grant-Date Fair Value Unvested shares as of January 1, 2022 1,128,205 $ 1.27 Granted 228,310 2.19 Vested (628,205) 1.54 Forfeited — — Unvested shares as of December 31, 2022 728,310 1.32 Granted 250,000 5.63 Vested (566,667) 1.48 Forfeited — — Unvested shares as of March 31, 2023 411,643 $ 3.72

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
Related Party Transactions (Tables)	Mar. 31, 2023
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	Following is a summary of related party transactions (in thousands): Three Months Ended March 31, At March 31, At December 31, 2023 2022 2023 2022 REVENUES ACCOUNTS RECEIVABLE Cobra Aviation/ARS/Leopard and Brim Equipment (a) $ 220 $ 60 $ 107 $ 217 Panther and El Toro (b) — 214 — — Other Relationships — — 8 6 $ 220 $ 274 $ 115 $ 223 a. Cobra Aviation, ARS and Leopard lease helicopters to Brim Equipment pursuant to aircraft lease and management agreements. b. Panther provides directional drilling services for El Toro, an entity controlled by Wexford, pursuant to a master service agreement. Three Months Ended March 31, At March 31, At December 31, 2023 2022 2023 2022 COST OF REVENUE ACCOUNTS PAYABLE Cobra Aviation/ARS/Leopard and Brim Equipment (a) $ 7 $ 19 $ 25 $ 3 The Company and Caliber (b) 24 89 — — Other Relationships — 27 — — $ 31 $ 135 $ 25 $ 3 a. Cobra Aviation, ARS and Leopard lease helicopters to Brim Equipment pursuant to aircraft lease and management agreements. b. Caliber, an entity controlled by Wexford, leases office space to the Company.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	3 Months Ended
Commitments and Contingencies (Tables)	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Schedule of Letters of Credit	The letters of credit are categorized below (in thousands): March 31, December 31, 2023 2022 Environmental remediation $ 3,569 $ 3,694 Insurance programs 2,800 2,800 Total letters of credit $ 6,369 $ 6,494

Reporting Segments (Tables)

Reporting Segments (Tables)	3 Months Ended
Reporting Segments (Tables)	Mar. 31, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following tables set forth certain financial information with respect to the Company’s reportable segments (in thousands): Three months ended March 31, 2023 Well Completion Infrastructure Sand Drilling All Other Eliminations Total Revenue from external customers $ 67,179 $ 28,280 $ 12,442 $ 1,824 $ 6,595 $ — $ 116,320 Intersegment revenues 121 — 25 1 437 (584) — Total revenue 67,300 28,280 12,467 1,825 7,032 (584) 116,320 Cost of revenue, exclusive of depreciation, depletion, amortization and accretion 52,037 22,476 7,860 1,922 4,698 — 88,993 Intersegment cost of revenues 478 11 — 109 (14) (584) — Total cost of revenue 52,515 22,487 7,860 2,031 4,684 (584) 88,993 Selling, general and administrative 2,492 4,211 503 313 864 — 8,383 Depreciation, depletion, amortization and accretion 4,817 3,374 1,187 1,367 2,211 — 12,956 Gains on disposal of assets, net — (127) (16) — (218) — (361) Operating income (loss) 7,476 (1,665) 2,933 (1,886) (509) — 6,349 Interest expense, net 929 1,845 156 160 199 — 3,289 Other (income) expense, net — (8,808) (2) — 186 — (8,624) Income (loss) before income taxes $ 6,547 $ 5,298 $ 2,779 $ (2,046) $ (894) $ — $ 11,684 Three months ended March 31, 2022 Well Completion Infrastructure Sand Drilling All Other Eliminations Total Revenue from external customers $ 23,630 $ 23,009 $ 8,347 $ 2,852 $ 4,460 $ — $ 62,298 Intersegment revenues 244 — 832 3 272 (1,351) — Total revenue 23,874 23,009 9,179 2,855 4,732 (1,351) 62,298 Cost of revenue, exclusive of depreciation, depletion, amortization and accretion 21,839 18,887 7,788 2,372 3,594 — 54,480 Intersegment cost of revenues 1,031 16 — 160 70 (1,277) — Total cost of revenue 22,870 18,903 7,788 2,532 3,664 (1,277) 54,480 Selling, general and administrative 2,039 4,645 828 292 864 — 8,668 Depreciation, depletion, amortization and accretion 6,444 4,314 1,795 1,680 2,934 — 17,167 Gains on disposal of assets, net (49) (5) (75) — (67) — (196) Operating loss (7,430) (4,848) (1,157) (1,649) (2,663) (74) (17,821) Interest expense, net 371 1,542 162 104 170 — 2,349 Other (income) expense , net — (9,582) (4) — 545 — (9,041) (Loss) income before income taxes $ (7,801) $ 3,192 $ (1,315) $ (1,753) $ (3,378) $ (74) $ (11,129) Well Completion Infrastructure Sand Drilling All Other Eliminations Total As of March 31, 2023: Total assets $ 89,795 $ 455,956 $ 131,790 $ 19,534 $ 114,942 $ (80,521) $ 731,496 As of December 31, 2022: Total assets $ 82,897 $ 450,841 $ 129,467 $ 21,755 $ 120,164 $ (80,446) $ 724,678

Basis of Presentation and Sig_4

Basis of Presentation and Significant Accounting Policies - Narrative (Details) $ in Millions			3 Months Ended
	Mar. 27, 2023 USD ($)	Mar. 25, 2020 USD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Jan. 20, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 21, 2022 USD ($)	Nov. 21, 2022 USD ($)	Jul. 23, 2021 USD ($)	May 26, 2021 USD ($) contractComplianceIssue
Related Party Transaction [Line Items]
Recovery amount in undisputed claims		$ 61.7
Number of FEMA contract compliance issues raised \| contractComplianceIssue										2
Cobra Acquisitions
Related Party Transaction [Line Items]
Certified claim amount submitted					$ 379
Invoices amount approved by FEMA	$ 233
Amount awarded from FEMA	210
Litigation settlement, amount to be received	99
Puerto Rico Electric Power Authority (PREPA)
Related Party Transaction [Line Items]
Litigation settlement, amount to be received	$ 111
Puerto Rico Electric Power Authority (PREPA)
Related Party Transaction [Line Items]
Interest income on delinquent accounts			$ 11.2	$ 9.9
Interest charged on accounts receivable			163.2			$ 152
Accounts receivable, contract costs, amount expected to be authorized							$ 68.1	$ 5.6		$ 47
Staffing costs									$ 24.4	$ 24.4
Percent of federal funded portion for determination memorandum								100%
Contract costs deemed not authorized							$ 68.1	$ 5.6
Percent of federal cost share portion for determination memorandum							90%
Puerto Rico Electric Power Authority (PREPA) \| Cobra Acquisitions
Related Party Transaction [Line Items]
Payment pending from third party			$ 227

Basis of Presentation and Sig_5

Basis of Presentation and Significant Accounting Policies - Accounts Receivable (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Accounting Policies [Abstract]
Balance at beginning of period	$ 3,587	$ 18,085
Additions charged to bad debt expense	33	3,550
Recoveries of receivables previously charged to bad debt expense		(161)
Additions charged to revenue	39
Deductions for uncollectible receivables written off	(2)	(17,887)
Balance at end of period	$ 3,657	$ 3,587

Basis of Presentation and Sig_6

Basis of Presentation and Significant Accounting Policies - Concentration of Credit Risk and Significant Customers (Details) - Customer Concentration Risk	3 Months Ended		12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Customer A \| REVENUES
Concentration Risk [Line Items]
Concentration risk, percentage	0%	0%
Customer A \| ACCOUNTS RECEIVABLE
Concentration Risk [Line Items]
Concentration risk, percentage	82%		83%
Customer B \| REVENUES
Concentration Risk [Line Items]
Concentration risk, percentage	16%	2%
Customer B \| ACCOUNTS RECEIVABLE
Concentration Risk [Line Items]
Concentration risk, percentage	3%		0%
Customer C \| REVENUES
Concentration Risk [Line Items]
Concentration risk, percentage	9%	25%
Customer C \| ACCOUNTS RECEIVABLE
Concentration Risk [Line Items]
Concentration risk, percentage	2%		0%

Revenue - Narrative (Details)

Revenue - Narrative (Details) - USD ($)	3 Months Ended
Revenue - Narrative (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue recognized	$ 0	$ 0
Deferred revenue	1,248,000		$ 7,550,000	$ 3,250,000
Contract assets	0		$ 0
Shortfall Payments
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue recognized	0	0
Deferred revenue	$ 0	$ 0
Practical expedients
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue recognition period	one year

Revenue - Schedule of Contract

Revenue - Schedule of Contract Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Contract with Customer, Liability [Roll Forward]
Balance, beginning of period	$ 7,550	$ 3,250
Deduction for recognition of revenue	(7,042)	(3,207)
Deduction for rebate credit recognized	0	(140)
Increase for deferral of customer prepayments	740	7,647
Balance, end of period	$ 1,248	$ 7,550

Revenue - Performance Obligatio

Revenue - Performance Obligations (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue recognized	$ 0	$ 0
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-04-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation	$ 19.3
Performance obligation expected recognition period	22 months

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Supplies	$ 6,648	$ 5,167
Raw materials	1,816	974
Work in process	1,016	2,221
Finished goods	750	521
Total inventories	$ 10,230	$ 8,883

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	$ 720,874	$ 707,457
Deposits on equipment and equipment in process of assembly	7,126	13,885
Total property, plant and equipment, net	132,529	138,066
Accumulated depreciation of assets under operating leases, lessor	8,400	8,000
Pressure pumping equipment
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	$ 244,680	230,760
Pressure pumping equipment \| Minimum
Property, Plant and Equipment [Line Items]
Useful Life	3 years
Pressure pumping equipment \| Maximum
Property, Plant and Equipment [Line Items]
Useful Life	5 years
Drilling rigs and related equipment
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	$ 110,752	110,724
Drilling rigs and related equipment \| Minimum
Property, Plant and Equipment [Line Items]
Useful Life	3 years
Drilling rigs and related equipment \| Maximum
Property, Plant and Equipment [Line Items]
Useful Life	15 years
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	$ 162,456	162,634
Machinery and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Useful Life	7 years
Machinery and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Useful Life	20 years
Buildings
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	$ 40,338	40,316
Assets under operating leases, lessor	$ 7,600	7,600
Buildings \| Minimum
Property, Plant and Equipment [Line Items]
Useful Life	15 years
Buildings \| Maximum
Property, Plant and Equipment [Line Items]
Useful Life	39 years
Vehicles, trucks and trailers
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	$ 101,191	101,580
Vehicles, trucks and trailers \| Minimum
Property, Plant and Equipment [Line Items]
Useful Life	5 years
Vehicles, trucks and trailers \| Maximum
Property, Plant and Equipment [Line Items]
Useful Life	10 years
Coil tubing equipment
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	$ 6,908	6,908
Coil tubing equipment \| Minimum
Property, Plant and Equipment [Line Items]
Useful Life	4 years
Coil tubing equipment \| Maximum
Property, Plant and Equipment [Line Items]
Useful Life	10 years
Land
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	$ 12,393	12,393
Land improvements
Property, Plant and Equipment [Line Items]
Useful Life	15 years
Property, plant, and equipment	$ 10,053	10,053
Rail improvements
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	$ 13,793	13,793
Rail improvements \| Minimum
Property, Plant and Equipment [Line Items]
Useful Life	10 years
Rail improvements \| Maximum
Property, Plant and Equipment [Line Items]
Useful Life	20 years
Other property and equipment
Property, Plant and Equipment [Line Items]
Property, plant, and equipment	$ 18,310	18,296
Assets under operating leases, lessor	$ 6,000	6,000
Other property and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Useful Life	3 years
Other property and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Useful Life	12 years
Assets held and used
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 728,000	721,342
Less: accumulated depreciation	595,471	583,276
Total property, plant and equipment, net	$ 132,529	$ 138,066

Property, Plant, and Equipment

Property, Plant, and Equipment - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Property, Plant and Equipment [Line Items]
Proceeds from disposal of property and equipment	$ 330,000	$ 1,038,000
Gains from sales of equipment damaged or lost down-hole	0	397,000
Comprehensive Income
Property, Plant and Equipment [Line Items]
Proceeds from disposal of property and equipment	400,000	600,000
Gains from sales of equipment damaged or lost down-hole	400,000	200,000
Drilling rigs and related equipment
Property, Plant and Equipment [Line Items]
Proceeds from disposal of property and equipment	0	400,000
Gains from sales of equipment damaged or lost down-hole	$ 0	$ 400,000

Property, Plant and Equipment_2

Property, Plant and Equipment - Schedule of Depreciation, Amortization, Accretion, and Depletion (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 12,726	$ 16,925
Amortization expense	195	195
Accretion and depletion expense	35	47
Depreciation, depletion, amortization and accretion	$ 12,956	$ 17,167

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Schedule Of Changes in Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Goodwill, period start	$ 100,873	$ 100,873
Accumulated impairment losses	(89,156)	(89,156)	$ (89,156)
Goodwill, total	11,717	11,717	11,717
Acquisitions	0	0
Impairment losses	0	0
Goodwill, period end	100,873	100,873
Well Completions
Goodwill [Roll Forward]
Goodwill, period start	86,043	86,043
Accumulated impairment losses	(76,829)	(76,829)	(76,829)
Goodwill, total	9,214	9,214	9,214
Acquisitions	0	0
Impairment losses	0	0
Goodwill, period end	86,043	86,043
Other
Goodwill [Roll Forward]
Goodwill, period start	14,830	14,830
Accumulated impairment losses	(12,327)	(12,327)	(12,327)
Goodwill, total	2,503	2,503	$ 2,503
Acquisitions	0	0
Impairment losses	0	0
Goodwill, period end	$ 14,830	$ 14,830

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Definite Lived Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Intangible assets, net	$ 1,587	$ 1,782
Trade names
Finite-Lived Intangible Assets [Line Items]
Trade names	7,850	7,850
Less: accumulated amortization - trade names	(6,263)	(6,068)
Intangible assets, net	$ 1,587	$ 1,782

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 195	$ 195
Trade names
Finite-Lived Intangible Assets [Line Items]
Weighted useful life (in years)	3 years 1 month 6 days
Minimum \| Trade names
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life (in years)	10 years
Maximum \| Trade names
Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible asset, useful life (in years)	20 years

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets - Aggregated Expected Amortization Expense (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2023	$ 584
2024	710
2025	91
2026	91
2027	45
Thereafter	66
Intangible assets, net	$ 1,587	$ 1,782

Equity Method Investment (Detai

Equity Method Investment (Details) $ in Millions		3 Months Ended
Equity Method Investment (Details) $ in Millions	Dec. 21, 2018 USD ($) helicopter	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)
Brim Acquisitions LLC
Schedule of Equity Method Investments [Line Items]
Contributions to equity investee	$ 2
Number of helicopters owned \| helicopter	4
Number of helicopters leased \| helicopter	5
Difference between carrying amount and underlying equity		$ 3.3		$ 3.5
Adjustment to equity investee		$ (0.2)	$ (0.5)
Brim Acquisitions LLC \| Cobra Aviation Services LLC
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	49%
Brim Acquisitions LLC \| Wexford
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	51%
Brim Equipment Assets \| Cobra Aviation Services LLC
Schedule of Equity Method Investments [Line Items]
Cash paid to acquire a business	$ 2

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities and Other Long-Term Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Accrued Expenses and Other Current Liabilities
State and local taxes payable	$ 13,029	$ 13,336
Financed insurance premiums	6,522	10,136
Deferred revenue	1,248	7,550
Accrued compensation and benefits	4,087	6,743
Sale leaseback liability	4,971	4,501
Financing leases	2,921	4,003
Equipment financing note	2,284	2,329
Insurance reserves	1,589	1,509
Other	1,834	2,190
Total accrued expenses and other current liabilities	38,485	52,297
Other Long-Term Liabilities
Equipment financing note	5,489	6,047
Sale-leaseback liability	5,166	6,836
Financing leases	2,191	2,602
Total other long-term liabilities	$ 12,846	$ 15,485

Accrued Expenses and Other Cu_4

Accrued Expenses and Other Current Liabilities and Other Long-Term Liabilities - Footnote (Details) $ in Millions				1 Months Ended
	Jun. 01, 2022 USD ($)	Jun. 01, 2021 USD ($)	Dec. 30, 2020 USD ($)	Dec. 31, 2022 USD ($) pressurePumpUnit	Mar. 31, 2023
Schedule of Other Operating Cost and Expense, by Component [Line Items]
Term of contract	42 months	42 months		42 months
Number of pressure pumping units to be purchased \| pressurePumpUnit				7
Aggregate value				$ 9.7
Monthly principal and interest payments				$ 0.3
Imputed interest rate				0.150
First National Capital, LLC
Schedule of Other Operating Cost and Expense, by Component [Line Items]
Proceeds from sale of assets	$ 4.6	$ 9.5	$ 5
Term of contract			36 months
Monthly rental payment amount	$ 0.1	$ 0.2	$ 0.1
Minimum
Schedule of Other Operating Cost and Expense, by Component [Line Items]
Financed insurance premium interest rate				1.95%	1.95%
Maximum
Schedule of Other Operating Cost and Expense, by Component [Line Items]
Financed insurance premium interest rate				5.13%	5.13%

Debt - Narrative (Details)

Debt - Narrative (Details)				3 Months Ended	6 Months Ended
Debt - Narrative (Details)	Jul. 01, 2022	Nov. 06, 2020 USD ($)	Oct. 19, 2018 USD ($)	Mar. 31, 2023 USD ($)	Jun. 30, 2022	Dec. 31, 2022 USD ($)	May 31, 2022 USD ($)	Apr. 01, 2022 USD ($)	Mar. 31, 2022 USD ($)	Feb. 28, 2022
Line of Credit Facility [Line Items]
Debt instrument, debt covenant, percentage of minimum prepayments made with non-recurring proceeds										50%
Aviation Note \| Leopard Aviation LLC And Cobra Aviation Services LLC
Line of Credit Facility [Line Items]
Debt term		39 months
Aggregate principal amount		$ 4,600,000
Proceeds from notes payable		$ 4,500,000
Aviation Note \| Leopard Aviation LLC And Cobra Aviation Services LLC \| Prime Rate
Line of Credit Facility [Line Items]
Basis spread on variable rate		1%
Revolving Credit Facility
Line of Credit Facility [Line Items]
Debt instrument, debt covenant, minimum adjusted EBITDA required							$ 4,700,000
Debt instrument, debt covenant, minimum excess availability covenant								$ 10,000,000	$ 7,500,000
Basis spread on variable rate				2%
Revolving Credit Facility \| Minimum
Line of Credit Facility [Line Items]
Fixed charges coverage ratio	1.1				0.85
Revolving Credit Facility \| Line of Credit
Line of Credit Facility [Line Items]
Maximum borrowing capacity			$ 120,000,000
Outstanding borrowing under the credit facility				$ 84,600,000		$ 83,500,000
Remaining borrowing capacity				17,400,000		19,700,000
Reserve amount required				10,000,000		10,000,000
Revolving Credit Facility \| Line of Credit \| Minimum
Line of Credit Facility [Line Items]
Fixed charges coverage ratio			1.1
Letter of Credit \| Line of Credit
Line of Credit Facility [Line Items]
Remaining borrowing capacity				$ 6,400,000		$ 6,500,000

Variable Interest Entities (Det

Variable Interest Entities (Details)	3 Months Ended
Variable Interest Entities (Details)	Mar. 31, 2023 helicopter
Leopard Aviation LLC
Variable Interest Entity [Line Items]
Number of helicopters owned	1
ARS
Variable Interest Entity [Line Items]
Percentage of ownership	100%
Brim Acquisitions LLC
Variable Interest Entity [Line Items]
Percentage of ownership	49%
Dire Wolf Energy Services LLC \| Cobra Aviation Services LLC
Variable Interest Entity [Line Items]
Interest transferred	100%
Predator Aviation LLC \| Leopard Aviation LLC
Variable Interest Entity [Line Items]
Interest transferred	100%
Cobra Aviation Services LLC
Variable Interest Entity [Line Items]
Number of helicopters	2

Selling, General and Administ_3

Selling, General and Administrative Expense - Schedule of Selling, General and Administrative Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Non-cash expenses:
Bad debt recoveries	$ (381)	$ (99)
Stock based compensation	647	241
Total SG&A expense	8,383	8,668
Selling, General and Administrative Expenses
Cash expenses:
Compensation and benefits	4,277	2,983
Professional services	1,929	3,637
Other	1,911	1,906
Total cash SG&A expense	8,117	8,526
Non-cash expenses:
Bad debt recoveries	(381)	(99)
Stock based compensation	647	241
Total non-cash SG&A expense	266	142
Total SG&A expense	$ 8,383	$ 8,668

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Provision for income taxes	$ 3,333	$ 3,688
Effective federal income tax rate	29%	33%

Leases - Schedule of Lease Expe

Leases - Schedule of Lease Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Operating lease expense	$ 1,768	$ 1,747
Short-term lease expense	420	36
Finance lease expense:
Amortization of right-of-use assets	565	403
Interest on lease liabilities	57	49
Total lease expense	$ 2,810	$ 2,235

Leases - Supplemental Balance S

Leases - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Operating leases:
Operating lease right-of-use assets	$ 11,907	$ 10,656
Current operating lease liability	5,858	5,447
Long-term operating lease liability	5,772	4,913
Finance leases:
Property, plant and equipment, net	6,703	7,267
Accrued expenses and other current liabilities	2,921	4,003
Other liabilities	$ 2,191	$ 2,602
Finance Lease, Liability, Statement of Financial Position [Extensible Enumeration]	Property, Plant and Equipment, Net	Property, Plant and Equipment, Net
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Accrued expenses and other current liabilities	Accrued expenses and other current liabilities
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other long-term liabilities	Other long-term liabilities

Leases - Other Supplemental Inf

Leases - Other Supplemental Information Related to Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 1,749	$ 1,672
Operating cash flows from finance leases	57	49
Financing cash flows from finance leases	1,493	452
Right-of-use assets obtained in exchange for lease obligations:
Operating leases	$ 2,917	$ 1,383
Weighted-average remaining lease term:
Operating leases	2 years 8 months 12 days		2 years 10 months 24 days
Finance leases	2 years 1 month 6 days		2 years
Weighted-average discount rate:
Operating leases	6.30%		4.10%
Finance leases	3.90%		4.30%

Leases - Schedule of Lease Liab

Leases - Schedule of Lease Liability Maturity (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Operating Leases
Remainder of 2023	$ 4,974
2024	4,976
2025	1,993
2026	374
2027	14
Thereafter	449
Total lease payments	12,780
Less: Present value discount	1,150
Present value of lease payments	11,630
Finance Leases
Remainder of 2023	2,598
2024	1,203
2025	696
2026	795
2027	0
Thereafter	0
Total lease payments	5,292
Less: Present value discount	180
Present value of lease payments	$ 5,112

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
Leases - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2023	Mar. 31, 2022
Leases [Abstract]
Lease revenue	$ 0.7	$ 0.7
Operating Lease, Lease Income, Statement of Income or Comprehensive Income [Extensible Enumeration]	Revenue	Revenue

Earnings (Loss) Per Share - Sch

Earnings (Loss) Per Share - Schedule of Earnings Per Unit (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Basic earnings (loss) per share:
Net income (loss)	$ 8,351	$ (14,817)
Weighted average number of shares outstanding (in shares)	47,443,000	46,845,000
Basic earnings (loss) per share (in USD per share)	$ 0.18	$ (0.32)
Diluted earnings (loss) per share:
Net income (loss)	$ 8,351	$ (14,817)
Weighted average common shares, including dilutive effect (in shares)	48,002,000	46,845,000
Diluted earnings (loss) per share (in USD per share)	$ 0.17	$ (0.32)
Restricted Stock
Diluted earnings (loss) per share:
Incremental common shares attributable to dilutive effect of share-based payment arrangements (in shares)		0

Equity Based Compensation (Deta

Equity Based Compensation (Details) - USD ($) $ in Millions	Jan. 01, 2019	Nov. 24, 2014
Specified Member Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of the award as of the modification dates or grant date		$ 5.6
Non-Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of the award as of the modification dates or grant date	$ 18.9

Stock Based Compensation - Narr

Stock Based Compensation - Narrative (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares authorized (in shares)	4.5
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair value of the award as of the modification dates or grant date	$ 1.1
Unrecognized compensation cost	2 years 4 months 24 days
Compensation expense	$ 0.6	$ 0.2

Stock Based Compensation - Sche

Stock Based Compensation - Schedule Of Share-Based Compensation (Details) - Restricted Stock - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Number of Unvested Restricted Shares
Unvested shares beginning balance (in shares)	728,310	1,128,205
Granted (in shares)	250,000	228,310
Vested (in shares)	(566,667)	(628,205)
Forfeited (in shares)	0	0
Unvested shares ending balance (in shares)	411,643	728,310
Weighted Average Grant-Date Fair Value
Unvested shares at beginning of period (in USD per share)	$ 1.32	$ 1.27
Granted (in USD per share)	5.63	2.19
Vested (in USD per share)	1.48	1.54
Forfeited (in USD per share)	0	0
Unvested shares at end of period (in USD per share)	$ 3.72	$ 1.32

Related Party Transactions - Re

Related Party Transactions - Revenues and Accounts Receivable (Details) - Related parties - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
REVENUES	$ 220	$ 274
ACCOUNTS RECEIVABLE	115		$ 223
Cobra Aviation/ARS/Leopard and Brim Equipment
Related Party Transaction [Line Items]
REVENUES	220	60
ACCOUNTS RECEIVABLE	107		217
Panther and El Toro
Related Party Transaction [Line Items]
REVENUES	0	214
ACCOUNTS RECEIVABLE	0		0
Other Relationships
Related Party Transaction [Line Items]
REVENUES	0	$ 0
ACCOUNTS RECEIVABLE	$ 8		$ 6

Related Party Transactions - Co

Related Party Transactions - Cost of Revenues of Accounts Payable (Details) - Related parties - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Related Party Transaction [Line Items]
COST OF REVENUE	$ 31	$ 135
Cobra Aviation/ARS/Leopard and Brim Equipment
Related Party Transaction [Line Items]
COST OF REVENUE	7	19
The Company and Caliber
Related Party Transaction [Line Items]
COST OF REVENUE	24	89
Other Relationships
Related Party Transaction [Line Items]
COST OF REVENUE	0	$ 27
ACCOUNTS PAYABLE
Related Party Transaction [Line Items]
ACCOUNTS PAYABLE	25		$ 3
ACCOUNTS PAYABLE \| Cobra Aviation/ARS/Leopard and Brim Equipment
Related Party Transaction [Line Items]
ACCOUNTS PAYABLE	25		3
ACCOUNTS PAYABLE \| The Company and Caliber
Related Party Transaction [Line Items]
ACCOUNTS PAYABLE	0		0
ACCOUNTS PAYABLE \| Other Relationships
Related Party Transaction [Line Items]
ACCOUNTS PAYABLE	$ 0		$ 0

Related Party Transactions - Na

Related Party Transactions - Narrative (Details) $ in Millions		3 Months Ended
	Dec. 21, 2018 USD ($) helicopter	Mar. 31, 2023
Wexford
Related Party Transaction [Line Items]
Percentage of ownership		48%
Brim Acquisitions LLC
Related Party Transaction [Line Items]
Initial capital of acquisition \| $	$ 2
Cobra Aviation Services LLC
Related Party Transaction [Line Items]
Number of assets purchased \| helicopter	2
Cobra Aviation Services LLC \| Brim Acquisitions LLC
Related Party Transaction [Line Items]
Equity method investment, ownership percentage	49%
Wexford \| Brim Acquisitions LLC
Related Party Transaction [Line Items]
Equity method investment, ownership percentage	51%

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details)							3 Months Ended
Commitments and Contingencies - Narrative (Details)	Mar. 27, 2023 USD ($)	Mar. 20, 2023 USD ($)	Dec. 13, 2022 USD ($)	Nov. 14, 2022 USD ($) lawsuit	May 13, 2021 USD ($)	Mar. 25, 2020 USD ($)	Mar. 31, 2023 USD ($)	Mar. 31, 2022 USD ($)	Jan. 20, 2023 USD ($)	Dec. 31, 2022 USD ($)	Dec. 21, 2022 USD ($)	Nov. 21, 2022 USD ($)	Jul. 23, 2021 USD ($)	May 26, 2021 USD ($) contractComplianceIssue	Sep. 10, 2019 individual
Other Commitments [Line Items]
Unrecorded unconditional purchase obligation							$ 0
Recorded unconditional purchase obligation							0
Insurance deductible							300,000			$ 100,000
Insurance aggregate stop loss							5,400,000			5,400,000
Workers' compensation liability, current							1,600,000			1,500,000
Workers compensation and auto claims insurance, directors and officers liability							1,000,000			1,000,000
Workers compensation and auto claims insurance, directors and officers liability aggregate limit							10,000,000			10,000,000
Workers compensation and auto claims insurance, aggregate stop loss per claim basis							200,000
Workers compensation and auto claims insurance, aggregate stop loss per calendar year							5,800,000
Insurance reserves							$ 1,700,000			1,500,000
Warranty accrual, term							1 year
Warranty accrual							$ 0			0
Product warranty expense							0	$ 0
Commitments and contingencies
Recovery amount in undisputed claims						$ 61,700,000
Number of FEMA contract compliance issues raised \| contractComplianceIssue														2
Cobra Acquisitions
Other Commitments [Line Items]
Certified claim amount submitted									$ 379,000,000
Invoices amount approved by FEMA	$ 233,000,000
Amount awarded from FEMA	210,000,000
Litigation settlement, amount to be received	99,000,000
Loss contingency, damages awarded, value		$ 8,500,000		$ 9,000,000
Number of lawsuits pending \| lawsuit				10
Number of claims judgment issued and under appeal \| lawsuit				1
Number of other individuals indicted \| individual															2
Cobra Acquisitions \| Former President
Other Commitments [Line Items]
Fine issued for indictment			$ 25,000
Puerto Rico Electric Power Authority (PREPA)
Other Commitments [Line Items]
Litigation settlement, amount to be received	$ 111,000,000
Puerto Rico Electric Power Authority (PREPA)
Other Commitments [Line Items]
Interest charged on accounts receivable							163,200,000			152,000,000
Accounts receivable, contract costs, amount expected to be authorized											$ 68,100,000	$ 5,600,000		$ 47,000,000
Staffing costs													$ 24,400,000	$ 24,400,000
Percent of federal funded portion for determination memorandum												100%
Percent of federal cost share portion for determination memorandum											90%
Puerto Rico Electric Power Authority (PREPA) \| Cobra Acquisitions
Other Commitments [Line Items]
Payment pending from third party							227,000,000
Foreman Electric Services, Inc.
Other Commitments [Line Items]
Loss contingency, damages awarded, value					$ 250,000,000
Performance And Payment Bond
Other Commitments [Line Items]
Commitments and contingencies										8,600,000
Estimated cost to complete the project							1,200,000
Outstanding Bid Bond
Other Commitments [Line Items]
Commitments and contingencies							$ 0			$ 0

Commitments and Contingencies_2

Commitments and Contingencies - Schedule of Letters of Credit (Details) - Letter of Credit - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Line of Credit Facility [Line Items]
Total letters of credit	$ 6,369	$ 6,494
Environmental remediation
Line of Credit Facility [Line Items]
Total letters of credit	3,569	3,694
Insurance programs
Line of Credit Facility [Line Items]
Total letters of credit	$ 2,800	$ 2,800

Commitments and Contingencies_3

Commitments and Contingencies - Defined Contribution Plan (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Defined contribution plan, maximum annual contributions per employee, percent	92%
Defined benefit plan, employer matching contribution, percent of match (up to)	3%
Defined benefit plan, contributions by employer	$ 0.6	$ 0.4

Reporting Segments (Details)

Reporting Segments (Details) $ in Thousands	3 Months Ended
Reporting Segments (Details) $ in Thousands	Mar. 31, 2023 USD ($) segment	Mar. 31, 2022 USD ($)	Dec. 31, 2022 USD ($)
Segment Reporting [Abstract]
Number of reportable segments \| segment	4
Segment Reporting Information [Line Items]
Revenue reduction	$ 116,320	$ 62,298
Cost of revenue, exclusive of depreciation, depletion, amortization and accretion	88,993	54,480
Intersegment cost of revenues	0	0
Total cost of revenue	88,993	54,480
Selling, general and administrative	8,383	8,668
Depreciation, depletion, amortization and accretion	12,956	17,167
Gains on disposal of assets, net	(361)	(196)
Operating income (loss)	6,349	(17,821)
Interest expense, net	3,289	2,349
Other (income) expense , net	(8,624)	(9,041)
Income (loss) before income taxes	11,684	(11,129)
Total assets	731,496		$ 724,678
Intersegment revenues
Segment Reporting Information [Line Items]
Revenue reduction	0	0
Eliminations
Segment Reporting Information [Line Items]
Revenue reduction	(584)	(1,351)
Cost of revenue, exclusive of depreciation, depletion, amortization and accretion	0	0
Intersegment cost of revenues	(584)	(1,277)
Total cost of revenue	(584)	(1,277)
Selling, general and administrative	0	0
Depreciation, depletion, amortization and accretion	0	0
Gains on disposal of assets, net	0	0
Operating income (loss)	0	(74)
Interest expense, net	0	0
Other (income) expense , net	0	0
Income (loss) before income taxes	0	(74)
Total assets	(80,521)		(80,446)
Well Completions
Segment Reporting Information [Line Items]
Revenue reduction	67,179	23,630
Well Completions \| Intersegment revenues
Segment Reporting Information [Line Items]
Revenue reduction	121	244
Well Completions \| Operating Segments
Segment Reporting Information [Line Items]
Revenue reduction	67,300	23,874
Cost of revenue, exclusive of depreciation, depletion, amortization and accretion	52,037	21,839
Intersegment cost of revenues	478	1,031
Total cost of revenue	52,515	22,870
Selling, general and administrative	2,492	2,039
Depreciation, depletion, amortization and accretion	4,817	6,444
Gains on disposal of assets, net	0	(49)
Operating income (loss)	7,476	(7,430)
Interest expense, net	929	371
Other (income) expense , net	0	0
Income (loss) before income taxes	6,547	(7,801)
Total assets	89,795		82,897
Infrastructure
Segment Reporting Information [Line Items]
Revenue reduction	28,280	23,009
Infrastructure \| Intersegment revenues
Segment Reporting Information [Line Items]
Revenue reduction	0	0
Infrastructure \| Operating Segments
Segment Reporting Information [Line Items]
Revenue reduction	28,280	23,009
Cost of revenue, exclusive of depreciation, depletion, amortization and accretion	22,476	18,887
Intersegment cost of revenues	11	16
Total cost of revenue	22,487	18,903
Selling, general and administrative	4,211	4,645
Depreciation, depletion, amortization and accretion	3,374	4,314
Gains on disposal of assets, net	(127)	(5)
Operating income (loss)	(1,665)	(4,848)
Interest expense, net	1,845	1,542
Other (income) expense , net	(8,808)	(9,582)
Income (loss) before income taxes	5,298	3,192
Total assets	455,956		450,841
Sand
Segment Reporting Information [Line Items]
Revenue reduction	12,442	8,347
Sand \| Intersegment revenues
Segment Reporting Information [Line Items]
Revenue reduction	25	832
Sand \| Operating Segments
Segment Reporting Information [Line Items]
Revenue reduction	12,467	9,179
Cost of revenue, exclusive of depreciation, depletion, amortization and accretion	7,860	7,788
Intersegment cost of revenues	0	0
Total cost of revenue	7,860	7,788
Selling, general and administrative	503	828
Depreciation, depletion, amortization and accretion	1,187	1,795
Gains on disposal of assets, net	(16)	(75)
Operating income (loss)	2,933	(1,157)
Interest expense, net	156	162
Other (income) expense , net	(2)	(4)
Income (loss) before income taxes	2,779	(1,315)
Total assets	131,790		129,467
Drilling
Segment Reporting Information [Line Items]
Revenue reduction	1,824	2,852
Drilling \| Intersegment revenues
Segment Reporting Information [Line Items]
Revenue reduction	1	3
Drilling \| Operating Segments
Segment Reporting Information [Line Items]
Revenue reduction	1,825	2,855
Cost of revenue, exclusive of depreciation, depletion, amortization and accretion	1,922	2,372
Intersegment cost of revenues	109	160
Total cost of revenue	2,031	2,532
Selling, general and administrative	313	292
Depreciation, depletion, amortization and accretion	1,367	1,680
Gains on disposal of assets, net	0	0
Operating income (loss)	(1,886)	(1,649)
Interest expense, net	160	104
Other (income) expense , net	0	0
Income (loss) before income taxes	(2,046)	(1,753)
Total assets	19,534		21,755
Other
Segment Reporting Information [Line Items]
Revenue reduction	6,595	4,460
Other \| Intersegment revenues
Segment Reporting Information [Line Items]
Revenue reduction	437	272
Other \| Operating Segments
Segment Reporting Information [Line Items]
Revenue reduction	7,032	4,732
Cost of revenue, exclusive of depreciation, depletion, amortization and accretion	4,698	3,594
Intersegment cost of revenues	(14)	70
Total cost of revenue	4,684	3,664
Selling, general and administrative	864	864
Depreciation, depletion, amortization and accretion	2,211	2,934
Gains on disposal of assets, net	(218)	(67)
Operating income (loss)	(509)	(2,663)
Interest expense, net	199	170
Other (income) expense , net	186	545
Income (loss) before income taxes	(894)	$ (3,378)
Total assets	$ 114,942		$ 120,164