SDRL - Seadrill Limited Announces Second Quarter 2015 Results

Highlights

· EBITDA of US$651 million

· 93% economic utilization

· Net income of $423 million and diluted earnings per share of $0.77

· The West Tellus and West Carina drillships commenced operations with Petrobras in Brazil on three year contracts

· Deferred the deliveries of two drillships currently under construction, the West Draco and West Dorado, until the end of the first quarter of 2017

· Deferred the deliveries of eight jack-ups currently under construction into 2016 and 2017

· Agreed to a revised leverage ratio with our banking group

· The West Polaris drillship was sold to Seadrill Partners

· The Seadrill Group achieved 94% economic utilization

· Seadrill Group orderbacklog of approximately $14.0 billion

· Seadrill Group cash savings of approximately $500 million expected during 2015

Financial information

Second quarter 2015

Revenues for the second quarter of 2015 were $1,147 million compared to $1,244 million in the first quarter of 2015.

Operating profit for the quarter was $384 million compared to $703 million in the preceding quarter. The decrease was primarily due to the gain on deconsolidation of SeaMex during the first quarter, and a loss on the sale of the West Polaris to Seadrill Partners during the second quarter. Taken together, these items account for approximately $261 million, or 82%, of the sequential decline in operating profit. Excluding these non-recurring items, operating profit declined 11% sequentially. On a like for like basis, the decline in operating profit can be primarily attributed to the deconsolidation of SeaMex and increased idle time across the fleet.

The loss on disposal is related to the dropdown of the West Polaris to Seadrill Partners. Seadrill`s accounting policy is not to recognize any contingent forms of consideration before they are realized. This has resulted in an initial loss on disposal despite an expectation of additional contingent consideration to be received in the future in excess of the loss.

Net financial and other items for the quarter showed a gain of $84 million compared to a loss of $197 million in the previous quarter. The change in financial items was largely impacted by the sequential change in derivative financial instruments which accounted for $225 million of the quarter over quarter change in financial items. The movement was also driven by Seadrill`s share in results of associated companies, which includes the share of Seadrill Partners` net income. The increase is primarily related to favorable unrealized mark to market revaluations of derivatives within Seadrill Partners.