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Bristow Group Inc.

For the period ended Sep 30, 2026. Filed Nov 4, 2026.

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A company's report for each of its first three quarters. The financial statements are not audited. It shows how the business has moved since the last annual report, and what management says changed.

Sep 30, 2026 · Filed Nov 4, 2026

VTOL$38.27+2.3%Stored close · as of Nov 9, 2026

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Item 4. Controls and Procedures

With the participation of our Chief Executive Officer and Chief Financial Officer, management evaluated, with reasonable assurance, the effectiveness of the 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 this evaluation, our principal executive officer and principal financial officer concluded that the Company’s disclosure controls and procedures were effective as of September 30, 2026.

As disclosed in Note 2 to the unaudited condensed consolidated financial statements, the Company acquired BSM on July 13, 2026 and accounted for this acquisition as a business combination. BSM’s total revenues constituted approximately 2.1% of the Company’s total consolidated revenues for the nine months ended September 30, 2026. BSM’s total assets constituted approximately 6.3% of our total consolidated assets as of September 30, 2026. The Company excluded BSM’s disclosure controls and procedures that are subsumed by its internal control over financial reporting from the scope of management's assessment of the effectiveness of our disclosure controls and procedures. This exclusion is in accordance with the SEC staff’s general guidance that an assessment of a recently acquired business may be omitted from the scope of management’s assessment of internal controls over financial reporting for one year following the acquisition. The Company is in the process of implementing financial reporting controls and procedures at BSM as part of its ongoing integration activities.

During the quarter ended September 30, 2026, there were no changes in our internal control over financial reporting that have materially affected, or is reasonably likely to materially affect, our internal control over financial reporting, except as described above.

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