Oceaneering International
OII
#3718
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$3.61 B
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Oceaneering International - 10-Q quarterly report FY


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FORM 10-Q
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549


[X] QUARTERLY REPORT UNDER SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 1996

OR

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ____________ to ____________


Commission File Number 1-10945


OCEANEERING INTERNATIONAL, INC.
(Exact name of registrant as specified in its charter)

DELAWARE 95-2628227
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)

16001 Park Ten Place, Suite 600
Houston, Texas 77084
(Address of principal executive offices) (Zip Code)


Registrant's telephone number, including area code: (713) 578-8868


Not Applicable
(Former name, former address and former fiscal year,
if changed since last report)

Indicate by check mark whether the registrant (1) has filed all
reports required to be filed by Section 13 or 15(d) of the
Securities Exchange Act of 1934 during the preceding 12 months (or
for such shorter period that the registrant was required to file
such reports), and (2) has been subject to such filing requirements
for the past 90 days. Yes X , No .

Indicate the number of shares outstanding of each of the issuer's
classes of common stock, as of the latest practicable date.

Class Outstanding at October 25, 1996

Common Stock, $.25 Par Value 23,825,359 shares



PART I - FINANCIAL INFORMATION
Item 1.  Financial Statements.

OCEANEERING INTERNATIONAL, INC. AND SUBSIDIARIES
CONSOLIDATED BALANCE SHEETS
(in thousands)

Sept. 30, March 31,
1996 1996
(unaudited) (audited)
ASSETS
Current Assets:
Cash and cash equivalents $ 27,610 $ 9,351
Accounts receivable (net of allowance
for doubtful accounts of $989 at
September 30 and $1,201 at March 31) 85,585 96,391
Prepaid expenses and other 6,877 4,733
-----------------------
Total Current Assets 120,072 110,475
-----------------------
Property and Equipment, at cost:
Marine services equipment 200,719 187,337
Mobile offshore production equipment 95,245 56,607
Buildings, improvements and other 30,828 29,438
-----------------------
326,792 273,382
Less: Accumulated Depreciation 153,983 145,105
-----------------------
Net Property and Equipment 172,809 128,277
-----------------------
Goodwill (net of amortization
of $3,007 and $2,515) 11,897 12,082
Investments and Other Assets 6,143 5,262
-----------------------
TOTAL ASSETS $310,921 $256,096
=======================

LIABILITIES and SHAREHOLDERS' EQUITY
Current Liabilities:
Accounts payable $ 29,293 $ 25,607
Accrued liabilities 41,441 35,823
Income taxes payable 7,305 6,618
-----------------------
Total Current Liabilities 78,039 68,048
-----------------------
Long-Term Debt 81,000 48,000
-----------------------
Other Long-Term Liabilities 11,892 12,950
-----------------------
Shareholders' Equity 139,990 127,098
-----------------------
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY $310,921 $256,096
=======================


See Notes to Consolidated Financial Statements.
OCEANEERING INTERNATIONAL, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF INCOME
(unaudited)

For the Three Months Ended
September 30,
1996 1995
(in thousands, except per
share amounts)

Revenues $ 96,764 $ 77,088
Cost of services 79,940 61,124
Selling, general and administrative expenses 8,316 8,652
-----------------------
Income from operations 8,508 7,312
Interest income 146 514
Interest expense, net (568) (535)
Other income (expense), net 193 (40)
-----------------------
Income before income taxes 8,279 7,251
Provision for income taxes (3,199) (2,678)
-----------------------
Net income $ 5,080 $ 4,573
=======================

Earnings per common share equivalent $0.21 $0.20

Weighted average number of common share
equivalents outstanding 23,863 23,224



See Notes to Consolidated Financial Statements.



OCEANEERING INTERNATIONAL, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF INCOME
(unaudited)

For the Six Months Ended
September 30,
1996 1995
(in thousands, except per
share amounts)

Revenues $177,299 $148,629
Cost of services 145,625 119,356
Selling, general and administrative expenses 17,224 16,961
-----------------------
Income from operations 14,450 12,312
Interest income 649 652
Interest expense, net (998) (932)
Other income (expense), net 273 23
-----------------------
Income before income taxes 14,374 12,055
Provision for income taxes (5,547) (4,695)
-----------------------
Net income                                   $ 8,827        $ 7,360
=======================

Earnings per common share equivalent $0.37 $0.32

Weighted average number of common share
equivalents outstanding 23,727 23,191



See Notes to Consolidated Financial Statements.



OCEANEERING INTERNATIONAL, INC. AND SUBSIDIARIES
CONSOLIDATED STATEMENTS OF CASH FLOWS
(unaudited)

For the Six Months Ended
September 30,
1996 1995
(in thousands)
CASH FLOWS FROM OPERATING ACTIVITIES:

Net Income $8,827 $ 7,360

Adjustments to reconcile net income to net
cash provided by/(used in)operating activities:

Depreciation and amortization 11,460 10,039
Currency translation adjustments and other 1,574 695
(Increase)/decrease in accounts receivable 10,806 (27,324)
Increase in prepaid expenses and
other current assets (2,139) (3,089)
Increase in other assets (882) (270)
Increase in current liabilities 10,136 124
Increase/(decrease) in other long-term
liabilities (1,058) 736
----------------------
Total adjustments to net income 29,897 (19,089)
----------------------
NET CASH PROVIDED BY/(USED BY)
OPERATING ACTIVITIES 38,724 (11,729)
----------------------
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchases of property and equipment and
other assets (55,960) (13,242)
----------------------
NET CASH USED IN INVESTING ACTIVITIES (55,960) (13,242)
----------------------
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from long-term borrowings,
net of payments 33,000 23,528
Proceeds from issuance of common stock 2,495 1,099
----------------------
NET CASH PROVIDED BY FINANCING ACTIVITIES 35,495 24,627
----------------------
NET INCREASE/(DECREASE) IN CASH 18,259 (344)
----------------------
CASH AND CASH EQUIVALENTS - BEGINNING OF YEAR 9,351 12,865
----------------------
CASH AND CASH EQUIVALENTS - END OF PERIOD $27,610 $12,521
======================



See Notes to Consolidated Financial Statements.



OCEANEERING INTERNATIONAL, INC. AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(unaudited)


1. Basis of Presentation and Significant Accounting Policies

These Consolidated Financial Statements are unaudited and have been
prepared pursuant to instructions for the Quarterly Report on Form
10-Q required to be filed with the Securities and Exchange
Commission and do not include all information and footnotes
normally included in financial statements prepared in accordance
with generally accepted accounting principles. Management has
reflected all adjustments which it believes are necessary to
present fairly the Company's financial position at September 30,
1996 and its results of operations and cash flows for the periods
presented. All such adjustments are of a normal recurring nature.
The financial statements should be read in conjunction with the
consolidated financial statements and notes thereto included in the
Registrant's Annual Report on Form 10-K for its fiscal year ended
March 31, 1996. The results for interim periods are not
necessarily indicative of annual results.


2. Cash and Cash Equivalents

Cash and cash equivalents include demand deposits and highly
liquid interest-bearing investment grade securities. Approximately
$1.4 million of the Company's cash as of September 30 and March 31,
1996 was restricted and is posted as security in interest-bearing
accounts related to litigation involving the Company's United
Kingdom subsidiary. The Company believes it has adequate defenses
to the claims and that the outcome will not have a material adverse
effect on the financial position or results of operations of the
Company.


3. Shareholders' Equity

Shareholders' Equity consisted of the following:

September 30, March 31,
1996 1996
(unaudited) (audited)
(in thousands, except
share data)
Shareholders' Equity:
Common Stock, par value $0.25;
90,000,000 shares authorized;
24,017,046 shares issued $ 6,004 $ 6,004
Additional paid-in capital 80,162 81,921
Treasury stock, 208,737 and 793,170
shares, at cost (1,871) (6,976)
Retained earnings 65,383 56,556
Cumulative translation adjustments (9,688) (10,407)
-----------------------
Total Shareholders' Equity $139,990 $127,098
=======================


4. Income Taxes

Cash taxes paid were $5.3 million and $4.2 million for the six
months ended September 30, 1996 and 1995, respectively.


5. Accounting for impairment of long-lived assets

In March 1995, Statement of Financial Accounting Standards Board
standard number ("SFAS") 121, "Accounting for the Impairment of
Long-Lived Assets and for Long-Lived Assets to Be Disposed Of," was
issued. SFAS 121, effective for fiscal years beginning after
December 15, 1995, requires that certain long-lived assets be
reviewed for impairment whenever events indicate that the carrying
amount of an asset may not be recoverable and that an impairment
loss be recognized under certain circumstances in the amount by
which the carrying value exceeds the fair value of the asset. The
Company adopted SFAS 121 on April 1, 1996, as required. There has
been no material effect on the Company's results of operations or
financial position as a result of the adoption of SFAS 121.


Item 2. Management's Discussion and Analysis of Financial Condition
and Results of Operations.

All statements in this Form 10-Q, other than statements of historical
facts, including, without limitation, statements regarding the
Company's business strategy, plans for future operations, and industry
conditions, are forward-looking statements made pursuant to the safe
harbor provisions of the Private Securities Litigation Reform Act of
1995. The Company utilizes a variety of internal and external data
and management judgment in order to develop such forward-looking
information. Although the Company believes that the expectations
reflected in such forward-looking statements are reasonable, because
of the inherent limitations in the forecasting process, as well as the
relatively volatile nature of the primary industry in which the
Company operates, it can give no assurance that such expectations will
prove to have been correct. Accordingly, evaluation of future
prospects of the Company must be made with caution when relying on
forward-looking information.

Material Changes in Financial Condition

The Company considers its liquidity and capital resources adequate to
support continuing operations and capital commitments.  At September
30, 1996, the Company had working capital of $42 million, including
$26 million of unrestricted cash. Additionally, the Company had $39
million available for borrowings under a $120 million credit facility
and $13 million was unused under its $20 million uncommitted line of
credit. None of the $81 million of long-term bank debt is required to
be repaid prior to fiscal 1999.

In November 1995, the Company announced that it had been awarded a
contract by a major oil company to provide a Floating Production,
Storage and Offloading system ("FPSO"). The contract is a dayrate
lease arrangement with an initial term of three years which commenced
in August 1996. The Company purchased and converted an existing
268,000 dwt crude oil tanker into the FPSO ZAFIRO PRODUCER at a
capital cost of approximately $70 million. To facilitate the funding
of the capital expenditures required for this project, the Company
expanded its committed credit facility from $75 million to $120
million during the first quarter of fiscal 1997.

The contract also provides the customer with the options to either
extend the contract at reduced rates or purchase the vessel and
terminate the lease at any time during the initial three-year period.
Exercise of the purchase option would increase the Company's expected
earnings for that year and substantially increase the Company's
liquidity.

Total debt increased from $48 million as of the end of fiscal 1996 to
$81 million as of September 30, 1996 primarily as a result of
continued expenditures on the FPSO ZAFIRO PRODUCER conversion project.
FPSO construction was completed during the second quarter and no
further increase in debt is expected as a result of this project. As
a percentage of total capitalization, long-term debt increased from
27% at March 31, 1996 to 37% at September 30, 1996.

Capital expenditures were $56 million during the first six months of
fiscal 1997, as compared to $13 million during the corresponding
period of the prior fiscal year. Fiscal 1997 expenditures included
construction costs of $38 million for the FPSO and additions to the
Company's fleet of remotely operated vehicles ("ROV"). Fiscal 1996
expenditures consisted of costs to complete the upgrade of two
offshore support vessels and upgrades to the Company's ROV fleet.
There were no material commitments for capital expenditures at
September 30, 1996.


Results of Operations

Consolidated revenue and margin information is as follows:

Three Months Ended Six Months Ended
September 30, September 30,
1996 1995 1996 1995
(in thousands)

Revenues $ 96,764 $ 77,088 $177,299 $148,629
Gross Margin 16,824 15,964 31,674 29,273
Gross margin % 17% 21% 18% 20%
Operating Margin % 9% 9% 8% 8%
The quarters ending June 30 and September 30 have generally been the
Company's peak in both revenues and net income for its Oilfield Marine
business. Revenues and net income in the Offshore Field Development
and Advanced Technologies businesses are generally not seasonal.


Oilfield Marine Services

Revenue and gross margin information is as follows:

Three Months Ended Six Months Ended
September 30, September 30,
1996 1995 1996 1995
(in thousands)


Revenues $ 43,560 $ 36,464 $ 85,199 $68,045
Gross Margin 8,605 7,986 15,949 13,544
Gross margin % 20% 22% 19% 20%

Revenues and gross margins for the three-month and six-month periods
ended September 30, 1996 increased over the corresponding periods of
the prior year as a result of higher activity in ROV and diving and
related vessel service lines. Gross margin percentage declined over
the corresponding periods of the prior year. Gross margin for the
three-month and six-month periods ended September 30, 1996 included a
gain of $1.1 million arising from the settlement of a dispute relating
to a contract executed in West Africa in fiscal 1992 which increased
gross margin percentage by 3% and 2% respectively.


Offshore Field Development

Revenue and gross margin information is as follows:

Three Months Ended Six Months Ended
September 30, September 30,
1996 1995 1996 1995
(in thousands)

Revenues $ 22,970 $ 20,889 $ 39,534 $44,510
Gross Margin 4,610 4,511 7,956 9,318
Gross margin % 20% 22% 20% 21%

Revenues and gross margins for offshore field development were higher
in the three-month period ended September 30, 1996 compared to the
corresponding period of the prior year as a result of increases in the
Company's mobile offshore production systems business and subsea
product sales. Revenues and gross margins include results from the
Company's second FPSO, the ZAFIRO PRODUCER, which commenced operations
in late August 1996 and the OCEAN PRODUCER which continued to work
offshore West Africa under a contract which expires in January 2000.
Revenues and gross margins for offshore production systems were lower
in the six-month period ended September 30, 1996 compared to the
corresponding period of the prior year. Results for the prior year
included a project to convert a rig to a production system; the
Company did not have a similar project underway during the second
quarter of fiscal 1997.


Advanced Technologies

Revenue and gross margin information is as follows:

Three Months Ended Six Months Ended
September 30, September 30,
1996 1995 1996 1995
(in thousands)

Revenues $ 30,234 $ 19,735 $ 52,566 $36,074
Gross Margin 3,609 3,467 7,769 6,411
Gross margin % 12% 18% 15% 18%

Revenues for the three-month and six-month periods ended September 30,
1996 increased over the corresponding periods of the prior year as a
result of higher activity in all business areas. Gross margin
increases in search and recovery and in space-related activities were
offset by losses in a fixed price deep water cable burial contract
offshore Australia which required more time to complete than had been
originally planned. In addition, higher revenues on certain
government work, which include reimbursable costs at low margins,
contributed to a lower gross margin percentage compared to the prior
year.


Other

Interest expense for the three-month and six-month periods ended
September 30, 1996 was net of capitalized interest relating to the
FPSO conversion project of $500,000 and $1,100,000, respectively.
Interest income for the three-month period ended September 30, 1996
decreased compared to that of the prior year primarily as a result of
interest earned by financing the conversion costs of a MOPS unit for
an oilfield customer during the prior year. The total amount of
principal and interest outstanding under this financing arrangement
was paid in full by the customer in June 1996.

The provision for income taxes was provided at an estimated annual
effective rate using assumptions as to earnings and other factors
which would affect the tax calculation for the remainder of the fiscal
year.



PART II - OTHER INFORMATION


Item 4. Submission of Matters to a Vote of Security Holders.

(a) The Company held its Annual Meeting of Shareholders on August
23, 1996.

(c) The following matters were voted upon at the Annual Meeting:

Election of Directors.
Nominee                  Shares For             Shares Withheld
D. Michael Hughes 19,759,419 1,360,746

Adoption of the 1996 Incentive Plan.
Shares For Shares Against Shares Abstained
16,407,199 4,667,467 45,499

Ratification of the appointment of Arthur Andersen LLP as independent
auditors of the Company.
Shares For Shares Against Shares Abstained
21,075,592 36,556 8,016




Item 6. Exhibits and Reports on Form 8-K.

(a) Exhibits.

10-01 Amendment No. 1 to the Oceaneering Retirement Investment
Plan.

10-02 1996 Incentive Plan of Oceaneering International, Inc.

10-03 1996 Restricted Stock Award Incentive Agreements between
Registrant and Executive Officers dated August 23, 1996.

27 Financial Data Schedule


(b) The Company did not file any reports on Form 8-K during the
quarter for which this report is filed.




SIGNATURES



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



OCEANEERING INTERNATIONAL, INC.
(Registrant)






Date: November 05, 1996 By: //s// JOHN R. HUFF
John R. Huff, President and
Chief Executive Officer
Date: November 05, 1996       By:  //s// MARVIN J. MIGURA
Marvin J. Migura, Senior Vice
President and Chief Financial Officer





Date: November 05, 1996 By: //s// RICHARD V. CHIDLOW
Richard V. Chidlow, Controller
and Chief Accounting Officer