v3.25.3

Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	Sep. 30, 2025	Dec. 31, 2024
Inventory
Raw materials	$ 98,996	$ 124,711
Work-in-progress	8,905	2,768
Finished goods	402	2,500
Total inventory, net of reserves	$ 108,303	$ 129,979

Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of merchandise or goods held by the company that are readily available for sale.

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- Definition

Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.

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Carrying amount, net of valuation reserves and adjustments, as of the balance sheet date of unprocessed items to be consumed in the manufacturing or production process.

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Carrying amount, net of reserves and adjustments, as of the balance sheet date of merchandise or goods which are partially completed. This inventory is generally comprised of raw materials, labor and factory overhead costs, which require further materials, labor and overhead to be converted into finished goods, and which generally require the use of estimates to determine percentage complete and pricing.

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NABORS INDUSTRIES LTD 10-Q