TIDEWATER INC

Evaluation of Disclosure Controls and Procedures

Disclosure controls and procedures are designed with the objective of ensuring that all information required to be disclosed in our reports filed under the Securities Exchange Act of 1934, as amended (Exchange Act), such as this Quarterly Report on Form 10-Q, is recorded, processed, summarized and reported, within the time periods specified in the SEC rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer's management, including its principal executive officer and principal financial officer, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. However, any control system, no matter how well conceived and followed, can provide only reasonable, and not absolute, assurance that the objectives of the control system are met.

We evaluated, under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer, the effectiveness of the design and operation of our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) under the Exchange Act), as of the end of the period covered by this Quarterly Report on Form 10-Q. Based on that evaluation, our Chief Executive Officer and Chief Financial Officer concluded that our disclosure controls and procedures were effective as of September 30, 2026.

Changes in Internal Controls Over Financial Reporting

As discussed in Note (3) - “Acquisition” to the accompanying Condensed Consolidated Financial Statements, we completed the acquisition of the Wilson Companies on August 31, 2026. Management has considered this transaction material to the Company’s results of operations, cash flows and financial position from the date of acquisition through September 30, 2026 and believes that the internal controls and procedures of the Wilson Companies have materially affected, or are reasonably likely to materially affect, our internal control over financial reporting. As of September 30, 2026 and for the nine months ended September 30, 2026, the total assets and revenues of the Wilson Companies represented 22.2% and 1.7%, respectively, of our total assets and revenues in the related consolidated financial statements. We expect to exclude the Wilson Companies from management’s annual assessment of internal control over financial reporting as of December 31, 2026.

Except as described above, there has been no change in our internal controls over financial reporting that occurred during the quarter ended September 30, 2026, that has materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.