BORR (Borr Drilling) Property, Plant and Equipment: $3,070 Mil (As of Mar. 2026)


BORR Borr Drilling Ltd BORR
71 GF Score
Price $4.21
GF Value $5.40
Valuation Modestly Undervalued
! 5 Warning Signs
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What is Borr Drilling Property, Plant and Equipment?

Borr Drilling BORR -3.44% 71 Property, Plant and Equipment is $3,070 Mil as of Mar. 2026. GuruFocus rates BORR with a GF Score™ of 71/100 and a GF Value™ of $5.40 (Modestly Undervalued). The stock has 5 warning signs investors should review.

Borr Drilling's quarterly net PPE declined from Sep. 2025 ($2,773 Mil) to Dec. 2025 ($2,745 Mil) but then increased from Dec. 2025 ($2,745 Mil) to Mar. 2026 ($3,070 Mil).

Borr Drilling's annual net PPE increased from Dec. 2023 ($2,588 Mil) to Dec. 2024 ($2,826 Mil) but then declined from Dec. 2024 ($2,826 Mil) to Dec. 2025 ($2,745 Mil).


Borr Drilling  (NYSE:BORR) Property, Plant and Equipment Explanation

A company with durable competitive advantage doesn't need to constantly upgrade its equipment to stay competitive. The company replaces when it wears out. On the other hand, a company without any advantages must replace to keep pace.

Difference between a company with a moat and one without is that the company with the competitive advantage finances new equipment through internal cash flows, whereas the no advantage company requires debt to finance.

Producing a consistent product that doesn't change equates to consistent profits. There is no need to upgrade plants which frees up cash for other ventures. Think Coca Cola, Johnson & Johnson etc.


Borr Drilling Property, Plant and Equipment Related Terms


Borr Drilling Property, Plant and Equipment Historical Data

* Premium members only.

The historical data trend for Borr Drilling's Property, Plant and Equipment can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

Borr Drilling Property, Plant and Equipment Chart

Borr Drilling Annual Data
Trend Dec16 Dec17 Dec18 Dec19 Dec20 Dec21 Dec22 Dec23 Dec24 Dec25
Property, Plant and Equipment
Get a 7-Day Free Trial Premium Member Only Premium Member Only 2,871.30 2,598.20 2,588.30 2,826.00 2,744.70

Borr Drilling Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Property, Plant and Equipment Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 2,810.00 2,795.30 2,772.90 2,744.70 3,069.90
BORR
71GF Score
Borr Drilling Ltd BORR
Property, Plant and Equipment is just one metric. See GF Score™, valuation, warning signs, and more.
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Borr Drilling Property, Plant and Equipment Calculation

Property, Plant and Equipment (PPE) are the fixed assets of the companyFixed assets are also known as non-current assets.

Property, plant, and equipment includes assets that will - in the normal course of business - neither be used up in the next year nor will become a part of any product sold to customers.

Some of the most common parts of property, plant, and equipment are:


Land
Buildings (and leasehold improvements)
Transportation equipment
Manufacturing equipment
Office equipment
Office furniture

Companies with lots of property, plant, and equipment often have special categories. For example, railroad property includes:


Track
Ties
Ballast
Bridges
Tunnels
Signals
Locomotives
Freight Cars

There is often a note in the financial statements - found in a company's 10-K - that will explain the different categories of property a company owns.

The market value of property, plant, and equipment can differ tremendously from the book value of property, plant, and equipment.

For example, when Berkshire Hathaway liquidated its textile mills, it had to pay the buyers of the company's manufacturing equipment to haul the equipment away. That property, plant, and equipment was literally worth less than zero. On the other hand, some companies own thousands of acres of land.

All property, plant, and equipment other than land is depreciated. Land is never depreciated. However, land is not marked up to market value either. Under Generally Accepted Accounting Principles (GAAP), land is shown on the balance sheet at cost.

The property, plant, and equipment line shown on the balance sheet is usually net property, plant, and equipment. This means it is the cost of the property, plant, and equipment less accumulated depreciation.

What does a Property, Plant and Equipment of $3,070 Mil mean?
Borr Drilling (BORR) has a Property, Plant and Equipment of $3,070 Mil as of Mar. 2026. The total property, plant and equipment recorded on a company's balance sheet less accumulated depreciation. View historical data on Borr Drilling and its competitors.
Is Borr Drilling's Property, Plant and Equipment too high?
Borr Drilling's current Property, Plant and Equipment is $3,070 Mil. Overall, Borr Drilling has a GF Score™ of 71/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Borr Drilling's Property, Plant and Equipment compare to NBR and SOC?
Borr Drilling's Property, Plant and Equipment of $3,070 Mil can be compared against companies in the Oil & Gas industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Property, Plant and Equipment for an Oil & Gas company?
A good Property, Plant and Equipment depends on the Oil & Gas industry context. However, Property, Plant and Equipment should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Property, Plant and Equipment mean?
A high Property, Plant and Equipment can signal that a stock is expensive relative to its fundamentals. The total property, plant and equipment recorded on a company's balance sheet less accumulated depreciation. View historical data on Borr Drilling and its competitors. Borr Drilling's current Property, Plant and Equipment is $3,070 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Borr Drilling stock overvalued right now?
Based on GuruFocus' analysis, Borr Drilling (BORR) is currently considered Modestly Undervalued. The stock's GF Value™ is $5.40, compared to a current price of $4.21 — trading 22% below its estimated fair value. The current Property, Plant and Equipment is $3,070 Mil. Borr Drilling's overall GF Score™ is 71/100 with 5 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Property, Plant and Equipment calculated?
Property, Plant and Equipment is calculated from a company's financial statements. For Borr Drilling (BORR), the current Property, Plant and Equipment is $3,070 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is Borr Drilling (BORR) Overvalued in 2026?

Based on GuruFocus' analysis, Borr Drilling stock appears to be undervalued. The current stock price of $4.21 is trading 22% below its estimated GF Value™ of $5.40. GuruFocus considers Borr Drilling to be Modestly Undervalued.

Key valuation signals for BORR:

  • Property, Plant and Equipment: $3,070 Mil
  • GF Value™: $5.40 vs. price of $4.21 (22% below fair value)
  • GF Score™: 71/100 with 5 warning signs

No single metric tells the full story. See the BORR stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


Borr Drilling Business Description

Industry EnergyOil & Gas
Address 9 Par-la-Ville Road, S.E. Pearman Building, 2nd Floor, Hamilton, BMU, HM11
Borr Drilling Ltd is an offshore shallow-water drilling contractor providing services to the oil and gas industry. Its operations focus on the ownership, contracting, and operation of jack-up rigs in shallow-water areas, including the provision of related equipment and work crews to conduct oil and gas drilling and workover operations for exploration and production (E&P) customers. The company contracts its rigs on a dayrate basis to drill wells for integrated oil companies, state-owned national oil companies, and independent oil and gas companies. It operates in one reportable segment.
71GF Score

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Property, Plant and Equipment is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

$4.21
Price
$5.40
GF Value