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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2018	Nov. 01, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Entity Ex Transition Period	false
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q3
Trading Symbol	QES
Entity Registrant Name	Quintana Energy Services Inc.
Entity Central Index Key	0001704235
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Emerging Growth Company	true
Small Business	true
Entity Common Stock, Shares Outstanding		33,630,934

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets
Cash and cash equivalents	$ 22,070	$ 8,751
Accounts receivable, net of allowance of $1,214 and $776	86,738	83,325
Unbilled receivables	9,480	9,645
Inventories (Note 3)	26,502	22,693
Prepaid expenses and other current assets	3,991	9,520
Total current assets	148,781	133,934
Property, plant and equipment, net	151,864	128,518
Intangible assets, net	9,472	10,832
Other assets	1,612	2,375
Total assets	311,729	275,659
Current liabilities
Accounts payable	42,162	36,027
Accrued liabilities (Note 4)	33,724	33,825
Current portion of debt and capital lease obligations (Note 5)	413	79,443
Total current liabilities	76,299	149,295
Deferred income taxes	134	185
Long-term debt, net of deferred financing costs of $0 and $1,709 (Note 5)	30,000	37,199
Long-term capital lease obligations (Note 5)	3,560	3,829
Other long-term liabilities	136	183
Total liabilities	110,129	190,691
Commitments and contingencies
Shareholders’ and members’ equity
Members’ equity	0	212,630
Preferred shares, $0.01 par value, 10,000,000 authorized; none issued and outstanding	0	0
Common shares, $0.01 par value, 150,000,000 authorized; 33,765,486 issued; 33,630,934 outstanding	342	0
Additional paid-in-capital	346,580	0
Treasury stock, at cost, 134,552 common shares	(1,271)	0
Accumulated deficit	(144,051)	(127,662)
Total shareholders’ and members’ equity	201,600	84,968
Total liabilities, shareholders’ and members’ equity	$ 311,729	$ 275,659

Condensed Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Allowance for accounts receivable, net	$ 1,214	$ 776
Deferred financing costs, net	$ 0	$ 1,709
Preferred shares, par value (USD per share)	$ 0.01	$ 0.01
Preferred stock authorized (shares)	10,000,000	10,000,000
Preferred stock issued (shares)	0	0
Preferred stock outstanding (shares)	0	0
Common shares, par value (USD per share)	$ 0.01	$ 0.01
Common stock authorized (shares)	150,000,000	150,000,000
Common stock issued (shares)	33,765,486	33,765,486
Common stock outstanding (shares)	33,630,934	33,630,934
Common treasury stock (shares)	134,552	134,552

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenues	$ 150,897	$ 113,274	$ 444,701	$ 307,170
Costs and expenses:
Direct operating costs	118,525	89,910	341,598	239,007
General and administrative	22,540	18,613	74,958	51,788
Depreciation and amortization	12,033	11,238	34,265	34,264
Gain on disposition of assets	(629)	(310)	(1,329)	(2,300)
Operating loss	(1,572)	(6,177)	(4,791)	(15,589)
Non-operating income (expense):
Interest expense	(574)	(2,901)	(11,199)	(8,290)
Other income	0	724	0	724
Loss before income tax	(2,146)	(8,354)	(15,990)	(23,155)
Income tax expense	(207)	(84)	(584)	(69)
Net loss	$ (2,353)	$ (8,438)	$ (16,574)	$ (23,224)
Net loss per common share:
Basic (USD per share)	$ (0.07)	$ 0.00	$ (0.45)	$ 0.00
Diluted (USD per share)	$ (0.07)	$ 0.00	$ (0.45)	$ 0.00
Weighted average common shares outstanding:
Basic (shares)	33,631	0	33,563	0
Diluted (shares)	33,631	0	33,563	0
Predecessor
Non-operating income (expense):
Net loss	$ 0	$ (8,438)	$ (1,546)	$ (23,224)
Successor
Non-operating income (expense):
Net loss	$ (2,353)	$ 0	$ (15,028)	$ 0

Condensed Consolidated Statement of Shareholder's Equity - 9 months ended Sep. 30, 2018 - USD ($) $ in Thousands	Total	Members’ Equity	Common Stock	Additional Paid in Capital	Treasury Stock	Retained Deficit
Balance at beginning of period (units) at Dec. 31, 2017		417,441,074
Balance at beginning of period at Dec. 31, 2017	$ 212,630	$ 212,630
Increase (Decrease) in Members' Equity [Roll Forward]
Effect of reorganization transactions (units)		(417,441,000)	23,598,000
Effect of reorganization transactions	33,631	$ (212,630)	$ 238	$ 246,023
Balance at end of period (units) at Sep. 30, 2018		0
Balance at end of period at Sep. 30, 2018	$ 0	$ 0
Balance at beginning of period (shares) at Dec. 31, 2017	33,630,934		0
Balance at beginning of period at Dec. 31, 2017	$ 84,968		$ 0	0	$ 0	$ (127,662)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Effect of reorganization transactions (shares)		(417,441,000)	23,598,000
Effect of reorganization transactions	33,631	$ (212,630)	$ 238	246,023
Issuance of common stock sold in initial public offering, net of offering costs (shares)			9,632,000
Issuance of common stock sold in initial public offering, net of offering costs	90,542		$ 96	90,446
Net loss prior to reorganization transactions	(1,546)					(1,546)
Cost incurred for stock issuance	(5,276)			(5,276)
Equity-based compensation (shares)			401,000
Equity-based compensation	15,395		$ 8	15,387
Activity related to stock plan	(1,271)				(1,271)
Opening deferred tax adjustment	185					185
Net loss subsequent to reorganization transactions	$ (15,028)					(15,028)
Balance at end of period (shares) at Sep. 30, 2018	33,630,934		33,631,000
Balance at end of period at Sep. 30, 2018	$ 201,600		$ 342	$ 346,580	$ (1,271)	$ (144,051)

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Cash flows from operating activities:
Net loss	$ (16,574)	$ (23,224)
Adjustments to reconcile net loss to net cash used in operating activities
Depreciation and amortization	34,265	34,264
Gain on disposition of assets	(5,256)	(8,812)
Non-cash interest expense	944	4,522
Loss on debt extinguishment	8,594	0
Provision for doubtful accounts	573	(48)
Deferred income tax expense	134	59
Stock-based compensation	15,395	0
Changes in operating assets and liabilities:
Accounts receivable	(3,986)	(43,889)
Unbilled receivables	164	818
Inventories	(3,809)	(2,747)
Prepaid expenses and other current assets	2,538	1,772
Other noncurrent assets	(9)	(1,675)
Accounts payable	4,158	4,549
Accrued liabilities	(101)	16,013
Other long-term liabilities	(46)	(44)
Net cash provided by (used in) operating activities	36,984	(18,442)
Cash flows from investing activities:
Purchases of property, plant and equipment	(53,112)	(13,519)
Proceeds from sale of property, plant and equipment	6,836	33,679
Net cash (used in) provided by investing activities	(46,276)	20,160
Cash flows from financing activities:
Proceeds from revolving debt	37,000	6,485
Payments on revolving debt	(86,071)	(17,414)
Proceeds from term loans	0	5,000
Payments on term loans	(11,225)	0
Payments on capital lease obligations	(280)	(219)
Payment of deferred financing costs	(1,564)	0
Prepayment premiums on early debt extinguishment	(1,346)	0
Payments for treasury shares	(1,271)	0
Proceeds from new shares issuance, net of underwriting commission costs	90,542	0
Costs incurred for stock issuance	(3,174)	0
Net cash provided by (used in) financing activities	22,611	(6,148)
Net increase (decrease) in cash and cash equivalents	13,319	(4,430)
Cash and cash equivalents beginning of period	8,751	12,219
Cash and cash equivalents end of period	22,070	7,789
Supplemental cash flow information
Cash paid for interest	1,608	3,502
Income taxes paid, net of refund	90	9
Supplemental non-cash investing and financing activities
Non-cash proceeds from sale of assets held for sale	0	3,990
Fixed asset purchases in accounts payable and accrued liabilities	1,989	0
Non-cash capital lease additions	53	70
Non-cash payment for property, plant and equipment	3,279	0
Debt conversion of term loan to equity	33,631	0
Issuance of common shares for members’ equity	$ 212,630	$ 0

Organization and Nature of Operations	9 Months Ended
Organization and Nature of Operations	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Operations	ORGANIZATION AND NATURE OF OPERATIONS Quintana Energy Services Inc. (either individually or together with its subsidiaries, as the context requires, the “Company,” “QES,” “we,” “us,” and “our”) is a Delaware corporation that was incorporated on April 13, 2017. Our accounting predecessor, Quintana Energy Services LP (“QES LP” and “Predecessor”), was formed as a Delaware partnership on November 3, 2014. In connection with our initial public offering (the “IPO”) which closed on February 13, 2018, the existing investors in QES LP and QES Holdco LLC contributed all of their direct and indirect equity interests to QES in exchange for shares of common stock in QES, and we became the holding company for the reorganized QES LP and its subsidiaries. We are a growth-oriented provider of diversified oilfield services to leading onshore oil and natural gas exploration and production (“E&P”) companies operating in both conventional and unconventional plays in all of the active major basins throughout the United States. The Company operates through four reporting business segments which are Directional Drilling, Pressure Pumping, Pressure Control and Wireline. Initial Public Offering As of December 31, 2017, our Predecessor had approximately 417,441,074 common units outstanding and 227,885,579 warrants to purchase common units outstanding. Immediately prior to the IPO on February 13, 2018, the warrants were net settled for 223,394,762 common units, and immediately thereafter our Predecessor and affiliated entities were reorganized through mergers and related transactions and 20,235,193 shares of our common stock were issued to the holders of equity in our Predecessor at a ratio of 1 share of our common stock for 31.669363 common units of our Predecessor (with elimination of fractional shares) (the “Merger Transactions”). On February 13, 2018, immediately after the Merger Transactions, but prior to our IPO, our Predecessor’s Former Term Loan (as defined below) was extinguished and in partial consideration therefore 3,363,208 shares were issued to our Predecessor’s Former Term Loan lenders based on the price to the public of our IPO (representing 1 share of common stock for each $10.00 in Former Term Loan obligations converted) (together with the “Merger Transactions”, the “Reorganization Transactions”). The gross proceeds of the IPO to the Company, at the public offering price of $10.00 per share, were $92.6 million, which resulted in net proceeds to the Company of approximately $87.0 million, after deducting $5.6 million of underwriting discounts and commissions associated with the shares sold by the Company, excluding approximately $5.3 million in offering expenses payable by the Company. Taking together the Reorganization Transactions and the issuance of 9,259,259 shares of our common stock to the public in our IPO, as of February 13, 2018, we had 32,857,660 shares outstanding immediately following our IPO. Subsequent to our IPO, we issued 139,921 shares in connection with the vesting of awards under our Predecessor’s 2015 LTIP Plan on February 22, 2018, and 260,529 shares of our common stock were issued on March 8, 2018 in consideration of vesting of awards under our Predecessor’s 2017 LTIP which we assumed. In connection with both awards, certain shares were withheld to satisfy tax obligations of the holder of the award, which shares are currently treasury shares totaling 134,552 shares of common stock. Also in connection with the consummation of the IPO, on March 9, 2018, the underwriters exercised their overallotment option to purchase an additional 372,824 shares of common stock of QES, which resulted in additional net proceeds of approximately $3.5 million (the “Option Exercise”), net of underwriter’s discounts and commission of $0.1 million. Upon the completion of the Reorganization Transactions, the IPO and the Option Exercise, QES had 33,630,934 shares of common stock outstanding. The net proceeds received from the IPO and a $13.0 million drawdown on the New ABL Facility (described below) were used to fully repay the Company’s revolving credit facility balance of $81.1 million and repay $12.6 million of the Company’s $40.0 million, 10% term loan due 2020 (the “Former Term Loan”), as described in “Note 5 Long-Term Debt and Capital Lease Obligations.” The remaining proceeds from the IPO were used for general corporate purposes.

Basis of Presentation and Principles of Consolidation	9 Months Ended
Basis of Presentation and Principles of Consolidation	Sep. 30, 2018
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	BASIS OF PRESENTATION AND PRINCIPLES OF CONSOLIDATION The accompanying interim condensed consolidated financial statements were prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). These interim condensed consolidated financial accounts include all QES accounts and all of our subsidiaries where we exercise control. All inter-company transactions and account balances have been eliminated upon consolidation. The accompanying interim condensed consolidated financial statements have not been audited by the Company’s independent registered public accounting firm, except that the Consolidated Balance Sheet at December 31, 2017, is derived from previously audited consolidated financial statements. In the opinion of management, all material adjustments, consisting of normal recurring adjustments, necessary for fair statement have been included. Certain reclassifications have been made to the prior year financial statements to conform to the current period financial statement presentation. These interim condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”) for interim financial information. Accordingly, they do not include all of the information and notes required by U.S. GAAP for complete financial statements. Therefore, these interim condensed consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and notes included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 (“2017 Annual Report”) filed with the SEC on March 30, 2018. The operating results for interim periods are not necessarily indicative of results that may be expected for any other interim period or for the full year. There have been no material changes to the Company’s critical accounting policies or estimates from those disclosed in the 2017 Annual Report. The Company adopted certain accounting policies including the adoption of the Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) No. 2014-9, Revenue from Contracts with Customers (the “new revenue standard” or Accounting Standards Codification 606, (“ASC 606”)) on January 1, 2018. These revenue recognition policy updates are applied prospectively in our financial statements from January 1, 2018 forward. Reported financial information for the historical comparable period was not revised and continues to be reported under the accounting standards in effect during the historical periods as there is not a material impact related to adoption. For additional discussion of this adoption, see Note 10, “Revenue from Contracts with Customers.” Recent Accounting Pronouncements Adopted in 2018 In May 2014, the FASB issued ASU No. 2014-9, Revenue from Contracts with Customers (Topic 606), a comprehensive new revenue recognition standard that supersedes most existing industry-specific guidance. ASC 606 creates a framework by which an entity allocates the transaction price to separate performance obligations and recognizes revenue when each performance obligation is satisfied. Under the new standard, entities are required to use judgment and make estimates, including identifying performance obligations in a contract, estimating the amount of variable consideration to include in the transaction price, allocating the transaction price to each separate performance obligation and determining when an entity satisfies its performance obligations. The standard allows for either “full retrospective” adoption, meaning that the standard is applied to all of the periods presented with a cumulative catch-up in the earliest period presented, or “modified retrospective” adoption, meaning the standard is applied only to the most current period presented in the financial statements with a cumulative catch-up in the current period. In July and December 2016, the FASB issued various additional authoritative guidance for the new revenue recognition standard. The accounting standard is effective for reporting periods beginning after December 15, 2017 and did not have a material impact on the Company’s 2018 first quarter interim condensed consolidated financial position, results of operations and cash flows. The Company adopted ASC 606, effective January 1, 2018, utilizing the modified retrospective method of adoption. See Note 10, for more details on the adoption and impacts of implementing ASC 606. In January 2017, FASB issued ASU No. 2017-1, Business Combinations (Topic 805): Clarifying the Definition of a Business. The amendments provide a more robust framework to use in determining when a set of assets and activities constitutes a business. The new standard was effective for the Company beginning on January 1, 2018. The standard did not have a material impact on the Company’s interim condensed consolidated financial position, results of operations and cash flows as it did not have any business combinations transactions. In May 2017, the FASB issued ASU 2017-9, Compensation (Topic 718): Scope of Modification Accounting, which clarifies what constitutes a modification of a share-based payment award. The new standard was effective for the Company beginning on January 1, 2018. The standard did not have a material impact on the Company’s interim condensed consolidated financial position, results of operations and cash flows because there has been no modification to our equity-based payment awards. In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments providing new guidance on the classification of certain cash receipts and payments including debt extinguishment costs, debt prepayment costs, settlement of zero-coupon debt instruments, contingent consideration payments, proceeds from the settlement of insurance claims and life insurance policies and distributions received from equity method investees in the statement of cash flows. This update is required to be applied using the retrospective transition method to each period presented unless it is impracticable to be applied retrospectively. In such situation, this guidance is to be applied prospectively. The new standard was effective for the Company beginning on January 1, 2018, which did not impact 2017 results, but resulted in a $1.3 million prepayment premium cost being reported under financing activities relating to the debt extinguishment of the Company’s $40.0 million term loan at the closing of the IPO. Accounting Standards not yet adopted In June 2018, the FASB issued ASU No. 2018-07, Compensation Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting. This ASU is intended to simplify aspects of share-based compensation issued to non-employees by making the guidance consistent with the accounting for employee share-based compensation. The guidance is effective for the Company for the fiscal year beginning January 1, 2020. While the exact impact of this standard is not known, the guidance is not expected to have a material impact on the Company’s consolidated financial statements, as non-employee stock compensation is nominal relative to the Company's total expenses as of September 30, 2018. In February 2016, the FASB issued ASU No. 2016-2, Leases. The new standard requires lessees to recognize a right of use asset and a lease liability for virtually all leases. The guidance is effective for the Company for the fiscal year beginning January 1, 2019. The Company's lease adoption committee is performing a detailed review of its lease portfolio by evaluating its population of leased assets and designing and implementing new processes and controls. While the exact impact of this standard remains unknown, the guidance is expected to have a material impact on the Company’s consolidated financial statements, due to the leased assets and corresponding lease liability that will be recognized, as the Company has material operating and real property lease arrangements for which it is the lessee.

Inventories

9 Months Ended

Sep. 30, 2018

Inventory Disclosure [Abstract]

Inventories

Inventories consisted of the following (in thousands of dollars):



	September 30, 2018		December 31, 2017
Consumables and materials	$	8,343	$	7,085
Spare parts	18,159		15,608
Inventories	$	26,502	$	22,693

Accrued Liabilities

9 Months Ended

Sep. 30, 2018

Payables and Accruals [Abstract]

Accrued Liabilities

Accrued liabilities consist of the following (in thousands of dollars):



	September 30, 2018		December 31, 2017
Current accrued liabilities
Accrued payables	$	13,420	$	11,905
Payroll and payroll taxes	4,693		6,089
Bonus	5,540		6,019
Workers compensation insurance premiums	1,594		1,760
Sales tax	2,387		2,923
Ad valorem tax	1,795		728
Health insurance claims	1,056		913
Other accrued liabilities	3,239		3,488
Total accrued liabilities	$	33,724	$	33,825

Long-Term Debt and Capital Lease Obligations

9 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Long-Term Debt and Capital Lease Obligations

Long-term debt consisted of the following (in thousands of dollars):



	September 30, 2018			December 31, 2017
New ABL revolving credit facility due February 2023	$	30,000		$	—
Revolving credit facility	—			79,071
2017 term loan facility	—			44,328
Less: deferred financing costs	—			(1,709		)
Less: discount on term loan	—			(5,420		)
Total debt obligations, net of discounts and deferred financing	30,000			116,270
Capital leases	3,973			4,200
Less: current portion of debt and capital lease obligation	(413		)	(79,443		)
Long-term debt and capital lease obligations	$	33,560		$	41,027

Long-Term Debt

Former Revolving Credit Facility

The Company had a revolving credit facility (“the Former Revolving Credit Facility”), which had a maximum borrowing facility of $110.0 million that was scheduled to mature on September 19, 2018. All obligations under the credit agreement for the Former Revolving Credit Facility were collateralized by substantially all of the assets of the Company. The Revolving Credit Facility’s credit agreement contained customary restrictive covenants that required the Company not to exceed or fall below two key ratios, a maximum loan to value ratio of 70% and a minimum liquidity of $7.5 million. In connection with the closing of the IPO on February 13, 2018, we fully repaid and terminated the Former Revolving Credit Facility. No early termination fees were incurred by the Company in connection with the termination of the Former Revolving Credit Facility. A loss on extinguishment of $0.3 million relating to unamortized deferred costs was recognized in interest expense, during the first quarter of 2018.

Former Term Loan

The Company also had a four-year, $40.0 million term loan agreement with a lending group, which included Geveran Investments Limited, Archer Holdco LLC and Robertson QES Investment LLC, an affiliate of Quintana Capital Group, L.P., that was scheduled to mature on December 19, 2020. The Former Term Loan agreement contained customary restrictive covenants that required the Company not to exceed or fall below two key ratios, a maximum loan to value ratio of 77% and a minimum liquidity of $6.8 million. The interest rate on the unpaid principal was 10.0% interest per annum and accrued on a daily basis. At the end of each quarter all accrued and unpaid interest was paid in kind by capitalizing and adding to the outstanding principal balance. In connection with the closing of the IPO on February 13, 2018, the Former Term Loan was settled in full by cash and common shares in the Company. In connection with the settlement of the Former Term Loan, a prepayment fee of 3%, or approximately $1.3 million was paid. The prepayment fee is recorded as a loss on extinguishment and included within interest expense. The Company also recognized $5.4 million of unamortized discount expense and $1.7 million of unamortized deferred financing cost, during the first quarter of 2018.

New ABL Facility

In connection with the closing of the IPO on February 13, 2018, we entered into a new semi-secured asset-based revolving credit agreement (the “New ABL Facility”) with each lender party thereto and Bank of America, N.A. as administrative agent and collateral agent. The New ABL Facility replaced the Former Revolving Credit Facility, which was terminated in conjunction with the effectiveness of the New ABL Facility. The New ABL Facility provides for a $100.0 million revolving credit facility subject to a borrowing base. Upon closing of the New ABL Facility, the borrowing capacity was $77.6 million and $13.0 million was immediately drawn. The loan interest rate on the borrowings outstanding at September 30, 2018, was 4.8% and $30.0 million was outstanding under the New ABL Facility as of September 30, 2018. At September 30, 2018, we had $22.1 million of cash and cash equivalents and $47.7 million available to draw on the New ABL Facility, which resulted in a total liquidity position of $69.8 million.

The New ABL Facility contains various affirmative and negative covenants, including financial reporting requirements and limitations on indebtedness, liens, mergers, consolidations, liquidations and dissolutions, sales of assets, dividends and other restricted payments, investments (including acquisitions) and transactions with affiliates. Certain affirmative covenants, including certain reporting requirements and requirements to establish cash dominion accounts with the administrative agent, are triggered by failing to maintain availability under the New ABL Facility at or above specified thresholds or by the existence of an event of default under the New ABL Facility. The New ABL Facility provides for some exemptions to its negative covenants allowing the Company to make certain restricted payments and investments; subject to maintaining availability under the New ABL Facility at or above a specified threshold and the absence of a default.

The New ABL Facility contains a minimum fixed charge coverage ratio of 1.0 to 1.0 that is triggered when availability under the New ABL Facility falls below a specified threshold and is tested until availability exceeds a separate specified threshold for 30 consecutive days.

The New ABL Facility contains events of default customary for facilities of this nature, including, but not limited, to: (i) events of default resulting from the Borrowers’ failure or the failure of any credit party to comply with covenants (including the above-referenced financial covenant during periods in which the financial covenant is tested); (ii) the occurrence of a change of control; (iii) the institution of insolvency or similar proceedings against the Borrowers or any credit party; and (iv) the occurrence of a default under any other material indebtedness the Borrowers or any guarantor may have. Upon the occurrence and during the continuation of an event of default, subject to the terms and conditions of the New ABL Facility, the lenders will be able to declare any outstanding principal balance of our New ABL Facility, together with accrued and unpaid interest, to be immediately due and payable and exercise other remedies, including remedies against the collateral, as more particularly specified in the New ABL Facility. As of September 30, 2018 the Company was in compliance with debt covenants.

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Quintana Energy Services LP was originally organized as a limited partnership and treated as a flow-through entity for federal and most state income tax purposes. As such, taxable income and any related tax credits were passed through to its members and were included in their tax returns. Upon the IPO and related Reorganization Transactions, Quintana Energy Services Inc. was formed as a corporation to hold all of the operating companies of Quintana Energy Services LP, which was subsequently renamed Quintana Energy Services LLC. Accordingly, a provision for federal and state corporate income taxes has been made only for the operations of the Company from February 9, 2018 through September 30, 2018 in the accompanying unaudited condensed consolidated and combined financial statements. Deferred income taxes are provided to reflect the future tax consequences or benefits of differences between the tax basis of assets and liabilities and their reported amounts in the financial statements using enacted tax rates. Because Quintana Energy Services Inc. is a taxable entity, the Company established a provision for deferred income taxes as of February 9, 2018. ASC 740, "Income Taxes", requires the Company to reduce its deferred tax assets by a valuation allowance if, based on the weight of the available evidence, it is more likely than not that all or a portion of a deferred tax asset will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences are deductible. As a result of the Company’s evaluation of both the positive and negative evidence, the Company determined it does not believe it is more likely than not that its deferred tax assets will be utilized in the foreseeable future and has recorded a valuation allowance. The valuation allowance as of September 30, 2018 fully offsets the impact of the initial benefit recorded related to the formation of Quintana Energy Services Inc. This initial deferred impact was recorded as an adjustment to equity due to a transaction between entities under common control. ASC 740-270-25, Income Taxes - Interim Reporting, requires the Company to compute its interim tax provision by applying an estimated annual effective tax rate to ordinary income (or loss) and then computing the tax expense (or benefit) related to all other items individually. The Company has incurred a year to date ordinary loss and anticipates to be in an ordinary loss position at the end of the fiscal year. As such, the interim period benefit shall be computed in accordance with ASC 740-270-30-5, in which the estimated annual effective tax rate shall be applied to the year to date ordinary income at the end of each interim period and any tax benefit as a result, shall be limited if determined the benefit will not be realized. Total tax expense was $0.6 million resulting in a negative effective tax rate of 4.0% for the nine months ended September 30, 2018. The negative effective tax rate is primarily due to our full valuation allowance position and state tax expense which creates a deviation from the customary relationship between income tax (expense)/benefit and pre-tax income/(loss). On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (the “Tax Reform Act”). The legislation significantly changed U.S. tax law by, among other things, lowering corporate income tax rates from a maximum of 35% to a 21% rate, effective January 1, 2018, changes to the utilization of net operating losses, abolition of alternate minimum tax and interest expense limitations. The Company has applied the new corporate tax rate and other applicable provisions to calculate its interim tax provision. Due to anticipated future guidance from Internal Revenue Service, and interpretation of the changes in tax law, the amounts recorded as a result of implementation of the Tax Reforms Act could be subject to change. Tax positions are evaluated for recognition using a more-likely-than-not threshold, and those tax positions requiring recognition are measured as the largest amount of tax benefit that is greater than fifty percent likely of being realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. The Company’s policy is to record interest and penalties relating to uncertain tax positions in income tax expense. At September 30, 2018, the Company did not have any accrued liability for uncertain tax positions.

Related Party Transactions

9 Months Ended

Sep. 30, 2018

Related Party Transactions

The Company utilizes some Quintana affiliate employees for certain corporate functions, such as accounting and risk management. These amounts are reimbursed by the Company on a monthly basis.

At September 30, 2018 and December 31, 2017, QES had the following transactions with related parties (in thousands of dollars):



	September 30, 2018		December 31, 2017
Accounts payable to affiliates of Quintana	$	26	$	81
Accounts payable to affiliates of Archer Well Company Inc.	$	28	$	9


	Three Months Ended September 30,
	2018		2017
Operating expenses from affiliates of Quintana	$	81	$	34
Operating expenses from affiliates of Archer Well Company Inc.	$	66	$	—



	Nine Months Ended September 30,
	2018		2017
Operating expenses from affiliates of Quintana	$	303	$	263
Operating expenses from affiliates of Archer Well Company Inc.	$	77	$	52

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Environmental Regulations & Liabilities The Company is subject to various federal, state and local environmental laws and regulations that establish standards and requirements for the protection of the environment. The Company continues to monitor the status of these laws and regulations. However, the Company cannot predict the future impact of such standards and requirements on its business, which are subject to change and can have retroactive effectiveness. Currently, the Company has not been fined, cited or notified of any environmental violations or liabilities that would have a material adverse effect upon its consolidated financial position, results of operations, liquidity or capital resources. However, management does recognize that by the very nature of its business, material costs could be incurred in the near term to maintain compliance. The amount of such future expenditures is not determinable due to several factors, including the unknown magnitude of possible regulation or liabilities, the unknown timing and extent of the corrective actions which may be required, the determination of the Company’s liability in proportion to other responsible parties and the extent to which such expenditures are recoverable from insurance or indemnification. Litigation The Company is a defendant or otherwise involved in a number of lawsuits in the ordinary course of business. Estimates of the range of liability related to pending litigation are made when the Company believes the amount and range of loss can be estimated and records its best estimate of a loss when the loss is considered probable. When a liability is probable, and there is a range of estimated loss with no best estimate in the range, the minimum estimated liability related to the lawsuits or claims is recorded. As additional information becomes available, the potential liability related to pending litigation and claims is assessed and the estimate is revised. Due to uncertainties related to the resolution of lawsuits and claims, the ultimate outcome may differ from estimates. The Company’s ultimate exposure with respect to pending lawsuits and claims is not expected to have a material adverse effect on our financial position, results of operations or cash flows. A class action has been filed against one of the Company’s subsidiaries alleging violations of state based wage and hour laws and the Fair Labor Standards Act (“FLSA”) relating to non-payment of overtime pay. The Company believes its pay practices comply with the FLSA. The case is working its way through the various stages of the legal process, however, management believes the Company’s exposure is not material. The Company is not aware of any other matters that may have a material effect on its financial position or results of operations.

Segment Information

9 Months Ended

Sep. 30, 2018

Segment Reporting [Abstract]

Segment Information

QES currently has four reportable business segments: Directional Drilling, Pressure Pumping, Pressure Control and Wireline. These business segments have been selected based on the Company’s Chief Operating Decision Maker’s (the “CODM”) assessment of resource allocation and performance. The Company considers its Chief Executive Officer to be its CODM. The CODM evaluates the performance of our business segments based on revenue and income measures, which include non-GAAP measures.

Directional Drilling

Our Directional Drilling segment is comprised of directional drilling services, downhole navigational and rental tools businesses and support services, including well planning and site supervision, which assists customers in the drilling and placement of complex directional and horizontal wellbores. This segment utilizes its fleet of in-house positive pulse measurement-while-drilling (“MWD”) navigational tools, mud motors and ancillary downhole tools, as well as electromagnetic (“EM”) navigational systems. The demand for these services tends to be influenced primarily by customer drilling-related activity levels. We provide directional drilling and associated services to E&P companies in many of the most active areas of onshore oil and natural gas development in the United States, including the Permian Basin, Eagle Ford Shale, Mid-Continent region (including the SCOOP/STACK), Marcellus/Utica Shale and DJ/Powder River Basin.

Pressure Pumping

Our Pressure Pumping segment provides hydraulic fracturing stimulation services, cementing services and acidizing services. The majority of the revenues generated in this segment are derived from pressure pumping services focused on fracturing, cementing and acidizing services in the Mid-Continent and Rocky Mountains regions. These pressure pumping and stimulation services are primarily used in the completion, production and maintenance of oil and gas wells. Customers for this segment include major E&P operators as well as independent oil and gas producers.

Pressure Control

Our Pressure Control segment supplies a wide variety of equipment, services and expertise in support of completion and workover operations throughout the United States. Its capabilities include coiled tubing, snubbing, fluid pumping, nitrogen, well control and other pressure control related services. Our pressure control equipment is tailored to the unconventional resources market with the ability to operate under high pressures without having to delay or cease production during completion operations. We provide our pressure control services primarily in the Mid-Continent region (including the SCOOP/STACK), Eagle Ford Shale, Permian Basin, Marcellus/Utica Shale, DJ/Powder River Basin, Haynesville Shale, Fayetteville Shale and Williston Basins (including the Bakken Shale).

Wireline

Our Wireline segment provides new well wireline conveyed tight-shale reservoir perforating services across many of the major U.S. shale basins and also offers a range of services such as cased-hole investigation and production logging services, conventional wireline and tubing conveyed perforating services, mechanical services and pipe recovery services. These services are offered in both new well completions and for remedial work. The majority of the revenues generated in our Wireline segment are derived from the Permian Basin, Eagle Ford Shale, Mid-Continent region (including the SCOOP/STACK), Haynesville Shale and East Texas Basin as well as in industrial and petrochemical facilities.

Segment Adjusted EBITDA

The Company views Adjusted EBITDA as an important indicator of segment performance. The Company defines Segment Adjusted EBITDA as net income (loss) plus income taxes, net interest expense, depreciation and amortization, impairment charges, net (gain) loss on disposition of assets, stock based compensation, transaction expenses, rebranding expenses, settlement expenses, severance expenses and equipment standup expense. The CODM uses Segment Adjusted EBITDA as the primary measure of segment operating performance.

The following table presents a reconciliation of Segment Adjusted EBITDA to net loss (in thousands of dollars):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Directional Drilling	$	6,452		$	3,423		$	14,273		$	11,965
Pressure Pumping	5,795			5,791			24,569			17,283
Pressure Control	4,421			835			13,673			2,434
Wireline	(738		)	(1,166		)	2,614			(3,329		)
Corporate and Other	(6,098		)	(4,132		)	(26,984		)	(11,978		)
Income tax expense	(207		)	(84		)	(584		)	(69		)
Interest expense	(574		)	(2,901		)	(11,199		)	(8,290		)
Depreciation and amortization	(12,033		)	(11,238		)	(34,265		)	(34,264		)
Gain on disposition of assets, net	629			310			1,329			2,300
Other income	—			724			—			724
Net loss	$	(2,353	)	$	(8,438	)	$	(16,574	)	$	(23,224	)

Financial information related to the Company’s total assets position as of September 30, 2018 and December 31, 2017, by segment, is as follow (in thousands of dollars):



	September 30, 2018			December 31, 2017
Directional Drilling	$	97,886		$	82,789
Pressure Pumping	115,900			111,322
Pressure Control	64,053			52,884
Wireline	31,978			28,988
Total	$	309,817		$	275,983
Corporate & Other	6,912			7,695
Eliminations	(5,000		)	(8,019		)
Total assets	$	311,729		$	275,659

The following tables set forth certain financial information with respect to QES’ reportable business segments (in thousands of dollars):



	Three Months Ended September 30, 2018
	Directional Drilling		Pressure Pumping		Pressure Control		Wireline		Total
Revenues	$	50,919	$	49,987	$	31,138	$	18,853	$	150,897
Depreciation and amortization	2,767		5,912		2,378		976		12,033
Capital expenditures	$	2,889	$	2,208	$	5,716	$	1,105	$	11,918

	Three Months Ended September 30, 2017
	Directional Drilling		Pressure Pumping		Pressure Control		Wireline		Total
Revenues	$	38,704	$	39,446	$	22,533	$	12,591	$	113,274
Depreciation and amortization	2,945		5,599		1,638		1,056		11,238
Capital expenditures	$	2,308	$	406	$	1,943	$	173	$	4,830



	Nine Months Ended September 30, 2018
	Directional Drilling		Pressure Pumping		Pressure Control		Wireline		Total
Revenues	$	132,127	$	160,089	$	91,063	$	61,422	$	444,701
Depreciation and amortization	7,920		16,915		6,459		2,971		34,265
Capital expenditures	$	10,244	$	26,039	$	15,365	$	1,464	$	53,112

	Nine Months Ended September 30, 2017
	Directional Drilling		Pressure Pumping		Pressure Control		Wireline		Total
Revenues	$	106,952	$	103,636	$	63,392	$	33,190	$	307,170
Depreciation and amortization	9,208		17,140		4,698		3,218		34,264
Capital expenditures	$	6,438	$	1,974	$	4,831	$	276	$	13,519

Revenue from Contracts with Customers

9 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

Revenue from Contracts with Customers

In adopting ASC 606, the Company’s revenue recognition model largely aligns with its historical revenue recognition pattern. Immaterial differences may exist for contracts with initial mobilization and demobilization charges. We determined that the adoption of this standard did not have a material impact on our retained earnings at the beginning of the fiscal year 2018, our statement of operations or statement of cash flows.

The Company has also exercised the following practical expedients and accounting policy elections provided by ASC 606 for all its service contracts.

QES occasionally pays commissions to its sales staff for successfully obtaining a contract. The commission payment is incremental costs of obtaining a contract and should be capitalized and amortized over the contract period. However, ASC 340-40-25-4 provides a practical expedient, which states that “an entity may recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that the entity otherwise would have recognized is one year or less.” Management has elected to use this practical expedient as most of the Company’s service contracts are less than a month. Accordingly, the Company expenses the commission expense as incurred.


2)	In May 2016, the FASB issued ASU 2016-12 that allows an entity to make an accounting policy election to exclude from the transaction price certain types of taxes collected from a customer (i.e. present revenue net of these taxes), including sales, use, value-added and some excise taxes.

Typical Contractual Arrangements

The Company typically provides the services based upon a combination of a Master Service Agreement (“MSA”) or its General Terms & Conditions (T&Cs”) and a purchase order or other similar forms of work requests that primarily operate on a spot market basis for a defined work scope on a particular well or well pad. Services are provided based on a price book and bid on a day rate, stage rate or job basis. QES may also charge for the mobilization and set-up of equipment and for materials and consumables used in the services. Contracts generally are short-term in nature, ranging from a few hours to multiple weeks. Contracts typically do not stipulate substantive early termination penalties for either party. As such, the Company determined that its contracts are day to day, even though parties typically do not terminate the contract early during the normal course of business. In cases where the customer terminates the contract early, the Company has an enforceable right to payment for services performed to date. Under day rate contracts, we generally receive a contractual day rate for each day we are performing services. The contractual day rate may vary based on the status of the operations and generally includes a full operating rate and a standby rate. Other fees may be stipulated in the contract related to mobilization and setup of equipment and reimbursements for consumables and cost of tools and equipment, that are involuntarily damaged or lost-in-hole.

Performance Obligations and Transaction Price

Customers generally contract with us to provide an integrated service of personnel and equipment for directional drilling, pressure pumping, pressure control or wireline services. The Company is seen by the operator as the overseer of its services and is compensated to provide an entire suite for its scope of services. QES determined that each service contract contains a single performance obligation, which is each day’s service. In addition, each day’s service is within the scope of the series guidance as both criteria of series guidance are met: 1) each distinct increment of service (i.e. days available to supervise or number of stages determined at contract inception) that the Company agrees to transfer represents a performance obligation that meets the criteria for recognizing revenue over time, and 2) the Company would use the same method for measuring progress toward satisfaction of the performance obligation for each distinct increment of service in the series. Therefore, the Company has determined that each service contract contains one single performance obligation, which is the series of each distinct stage or day’s service.

The transaction price for the Company’s service contracts is based on the amount of consideration the Company expects to receive for providing the services over the specified term and includes both fixed amounts and unconstrained variable amounts. In addition, the contract term may impact the determination and allocation of the transaction price and recognition of revenue. As the Company’s contracts do not stipulate substantive termination penalties, the contract is treated as day to day. Typically, the only fixed or known consideration at contract inception is initial mobilization and demobilization (where it is contractually guaranteed). In cases where the demobilization fee is not fixed, the Company estimates the variable consideration using the expected value method and includes this in the transaction price to the extent it is not constrained. Variable consideration is generally constrained if it is probable that a significant reversal in the amount of cumulative revenue recognized will occur when the uncertainty associated with the variable consideration is subsequently resolved. As the contracts are not enforceable, the contract price should not include any estimation for the day rate or stage rate charges.

Recognition of Revenue

Directional drilling, pressure pumping, pressure control and wireline services are consumed as the services are performed and generally enhances the customer or operators well site. Work performed on a well site does not create an asset with an alternative use to the contractor since the well/asset being worked on is owned by the customer. Therefore, the Company’s measure of progress for our contracts are hours available to provide the services over the contracted duration. This unit of measure is representative of an output method as described in ASC 606.

The following chart details the types of fees found in a typical service contract and the related recognition method under ASC 606:




Fee type		Revenue Recognition
Day rate		Revenue is recognized based on the day rates earned as it relates to the level of service provided for each day throughout the contract.
Initial mobilization		Revenue is estimated at contract inception and included in the transaction price to be recognized ratably over contract term.
Demobilization		Unconstrained demobilization revenue is estimated at contract inception, included in the transaction price, and recognized ratably over the contract term.
Reimbursement		Recognized (gross of costs incurred) at the amount billed to the customer.

Disaggregation of Revenue

The Company discloses a reconciliation of the disaggregated revenue with the reported results in NOTE 9 - Segment Information.

Future Performance Obligations and Financing Arrangements

As our contracts are day to day and short-term in nature, the Company determined that it does not have material future performance obligations or financing arrangements under its service contracts. Payments are typically due within 30 days after the services are rendered. The timing between the recognition of revenue and receipt of payment is not significant.

No contract assets or liabilities were recognized related to contracts with our customers.

Stock-Based Compensation

9 Months Ended

Sep. 30, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock-Based Compensation

As of September 30, 2018, the Company had three types of stock-based compensation under the Equity Incentive Plan Award Plan (i) restricted stock awards ("RSA") issued to directors (ii) restricted stock units (“RSU”) issued to executive officers and other key employees and (iii) performance stock units (“PSU”), which are RSUs with performance requirements, issued to executive officers and other senior management. Stock-based compensation issued prior to the Company’s IPO was subject to a dual component, one of which was the consummation of a specified transaction, which included a public offering. As the public offering occurred on February 7, 2018, there was no stock-based compensation expense recognized in periods prior to the IPO.

The following table summarizes stock-based compensation costs for the three months and nine months ended September 30, 2018 (in thousands of dollars):



	Three Months Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
Restricted stock awards	$	144	$	—	$	294	$	—
Restricted stock units	1,886		—		14,353		—
Performance stock units	539		—		748		—
Stock-based compensation expense	$	2,569	$	—	$	15,395	$	—


i.	Restricted Stock Awards

In March 2018, the Company's Compensation Committee of the Board of Directors approved the issuance of RSAs to the Company's non-executive directors. During the second quarter 2018, we granted 57,145 RSAs, which had a grant date fair value of $8.75 per share. The stock awards fully vest on the anniversary date of the Company’s IPO. RSAs were not granted in the third quarter of 2018.

For the three and nine months ended September 30, 2018, the Company recognized $0.1 million and $0.3 million of non-cash stock compensation expense into earnings, respectively, which is presented within selling, general and administration expense in the condensed consolidated statement of operations.

As of September 30, 2018, the total unamortized compensation costs related to the non-executive RSAs was $0.2 million, which the Company expects to recognize over the remaining vesting period of 0.4 years.

ii.Restricted Stock Units

During the second quarter 2018, executive officers and key employees were granted a total of 476,042 RSUs under the Equity Incentive Award Plan. These RSUs vest ratably over a three-year service condition with one-third vesting on each anniversary of the Company’s IPO provided that the employee remains employed by the Company at the applicable vesting date. RSUs were not granted in the third quarter of 2018.

The Company recognized these RSUs at fair value based on the closing price of the Company's common stock on the date of grant. The compensation expense associated with these RSUs will be amortized into income on a straight-line basis over the vesting period.

Total RSU non-cash stock based compensation expense for the three and nine months ended September 30, 2018, was $1.9 million and $14.4 million, which is presented within selling, general and administrative expense in the condensed consolidated statements of operations.

As of September 30, 2018 and 2017, total unamortized compensation cost related to unvested restricted stock units were $18.9 million and $27.7 million, respectively.

A summary of the status and changes during the nine months ended September 30, 2018 of the Company’s shares of non-vested RSUs is as follows:



	Number of Shares (in thousands)		Grant Date Fair Value per Share	Weighted Average Remaining Life (in years)
Outstanding at December 31, 2017	1,627		17.73	3.46
Granted	476		8.92	2.36
Forfeited	—		—	—
Vested	(535	)	—	—
Outstanding at September 30, 2018	1,568		—	2.61

iii.Performance Stock Units

During the second quarter 2018, executive officers and senior management were granted a total of 425,083 PSUs under the Equity Incentive Award Plan. The PSUs are subject to both a performance and time vesting requirement. The PSUs require the achievement of a certain performance as measured on December 31, 2018, based on (i) the Company’s performance with respect to relative total stockholder return and (ii) the Company’s performance with respect to absolute total stockholder return. Any PSUs that have not been earned at the end of a performance period are forfeited. Should the grantee satisfy the service requirement applicable to such earned performance share unit, vesting shall occur in equal installments on the first three anniversaries of the Company’s IPO.

The Company recognized these PSUs at the fair value determined using the Monte Carlo simulation model. The compensation expense associated with these PSUs will be amortized into income on a straight-line basis over the vesting period. For the three and nine months ended September 30, 2018, the Company recognized $0.5 million and $0.7 million of non-cash stock compensation expense into income, which is presented within selling, general and administrative expense in the condensed consolidated statements of operations. PSUs were not granted during the first quarter of 2018.

As of September 30, 2018, total unamortized compensation cost related to unvested PSUs was $1.6 million, which the Company expects to recognize over the remaining weighted-average period of 2.36 years.

A summary of the outstanding PSUs as of September 30, 2018 is as follows:



	Number of Shares (in thousands)	Grant Date Fair Value per Share		Weighted Average Remaining Life (in years)
Outstanding at December 31, 2017	—	—		—
Granted	425	$	5.49	2.36
Forfeited	—	—		—
Vested	—	—		—
Outstanding at September 30, 2018	425	$	5.49	2.36

Loss Per Share

9 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

Loss Per Share

Basic loss per share (“EPS”) is based on the weighted average number of common shares outstanding during the period. A reconciliation of the number of shares used for the basic EPS computation is as follows (in thousands, except per share amounts):



	Three Months Ended September 30, 2018			Nine Months Ended September 30, 2018
Numerator:
Net loss attributed to common share holders	$	(2,353	)	$	(15,028	)
Denominator:	—
Weighted average common shares outstanding - basic	33,631			33,563
Weighted average common shares outstanding - diluted	33,631			33,563
Net loss per common share:	—
Basic	$	(0.07	)	$	(0.45	)
Diluted	$	(0.07	)	$	(0.45	)

The Company granted 2.1 million potentially dilutive RSAs, RSUs and PSUs as of the nine months ended September 30, 2018.

Basis of Presentation and Principles of Consolidation (Policies)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements Adopted in 2018 In May 2014, the FASB issued ASU No. 2014-9, Revenue from Contracts with Customers (Topic 606), a comprehensive new revenue recognition standard that supersedes most existing industry-specific guidance. ASC 606 creates a framework by which an entity allocates the transaction price to separate performance obligations and recognizes revenue when each performance obligation is satisfied. Under the new standard, entities are required to use judgment and make estimates, including identifying performance obligations in a contract, estimating the amount of variable consideration to include in the transaction price, allocating the transaction price to each separate performance obligation and determining when an entity satisfies its performance obligations. The standard allows for either “full retrospective” adoption, meaning that the standard is applied to all of the periods presented with a cumulative catch-up in the earliest period presented, or “modified retrospective” adoption, meaning the standard is applied only to the most current period presented in the financial statements with a cumulative catch-up in the current period. In July and December 2016, the FASB issued various additional authoritative guidance for the new revenue recognition standard. The accounting standard is effective for reporting periods beginning after December 15, 2017 and did not have a material impact on the Company’s 2018 first quarter interim condensed consolidated financial position, results of operations and cash flows. The Company adopted ASC 606, effective January 1, 2018, utilizing the modified retrospective method of adoption. See Note 10, for more details on the adoption and impacts of implementing ASC 606. In January 2017, FASB issued ASU No. 2017-1, Business Combinations (Topic 805): Clarifying the Definition of a Business. The amendments provide a more robust framework to use in determining when a set of assets and activities constitutes a business. The new standard was effective for the Company beginning on January 1, 2018. The standard did not have a material impact on the Company’s interim condensed consolidated financial position, results of operations and cash flows as it did not have any business combinations transactions. In May 2017, the FASB issued ASU 2017-9, Compensation (Topic 718): Scope of Modification Accounting, which clarifies what constitutes a modification of a share-based payment award. The new standard was effective for the Company beginning on January 1, 2018. The standard did not have a material impact on the Company’s interim condensed consolidated financial position, results of operations and cash flows because there has been no modification to our equity-based payment awards. In August 2016, the FASB issued ASU 2016-15, Classification of Certain Cash Receipts and Cash Payments providing new guidance on the classification of certain cash receipts and payments including debt extinguishment costs, debt prepayment costs, settlement of zero-coupon debt instruments, contingent consideration payments, proceeds from the settlement of insurance claims and life insurance policies and distributions received from equity method investees in the statement of cash flows. This update is required to be applied using the retrospective transition method to each period presented unless it is impracticable to be applied retrospectively. In such situation, this guidance is to be applied prospectively. The new standard was effective for the Company beginning on January 1, 2018, which did not impact 2017 results, but resulted in a $1.3 million prepayment premium cost being reported under financing activities relating to the debt extinguishment of the Company’s $40.0 million term loan at the closing of the IPO. Accounting Standards not yet adopted In June 2018, the FASB issued ASU No. 2018-07, Compensation Stock Compensation (Topic 718), Improvements to Nonemployee Share-Based Payment Accounting. This ASU is intended to simplify aspects of share-based compensation issued to non-employees by making the guidance consistent with the accounting for employee share-based compensation. The guidance is effective for the Company for the fiscal year beginning January 1, 2020. While the exact impact of this standard is not known, the guidance is not expected to have a material impact on the Company’s consolidated financial statements, as non-employee stock compensation is nominal relative to the Company's total expenses as of September 30, 2018. In February 2016, the FASB issued ASU No. 2016-2, Leases. The new standard requires lessees to recognize a right of use asset and a lease liability for virtually all leases. The guidance is effective for the Company for the fiscal year beginning January 1, 2019. The Company's lease adoption committee is performing a detailed review of its lease portfolio by evaluating its population of leased assets and designing and implementing new processes and controls. While the exact impact of this standard remains unknown, the guidance is expected to have a material impact on the Company’s consolidated financial statements, due to the leased assets and corresponding lease liability that will be recognized, as the Company has material operating and real property lease arrangements for which it is the lessee.

Inventories (Tables)

9 Months Ended

Sep. 30, 2018

Inventory Disclosure [Abstract]

Schedule of Inventories

Inventories consisted of the following (in thousands of dollars):



	September 30, 2018		December 31, 2017
Consumables and materials	$	8,343	$	7,085
Spare parts	18,159		15,608
Inventories	$	26,502	$	22,693

Accrued Liabilities (Tables)

9 Months Ended

Sep. 30, 2018

Payables and Accruals [Abstract]

Schedule of Accrued Liabilities

Accrued liabilities consist of the following (in thousands of dollars):



	September 30, 2018		December 31, 2017
Current accrued liabilities
Accrued payables	$	13,420	$	11,905
Payroll and payroll taxes	4,693		6,089
Bonus	5,540		6,019
Workers compensation insurance premiums	1,594		1,760
Sales tax	2,387		2,923
Ad valorem tax	1,795		728
Health insurance claims	1,056		913
Other accrued liabilities	3,239		3,488
Total accrued liabilities	$	33,724	$	33,825

Long-Term Debt and Capital Lease Obligations (Tables)

9 Months Ended

Sep. 30, 2018

Debt Disclosure [Abstract]

Schedule of Long-term Debt

Long-term debt consisted of the following (in thousands of dollars):



	September 30, 2018			December 31, 2017
New ABL revolving credit facility due February 2023	$	30,000		$	—
Revolving credit facility	—			79,071
2017 term loan facility	—			44,328
Less: deferred financing costs	—			(1,709		)
Less: discount on term loan	—			(5,420		)
Total debt obligations, net of discounts and deferred financing	30,000			116,270
Capital leases	3,973			4,200
Less: current portion of debt and capital lease obligation	(413		)	(79,443		)
Long-term debt and capital lease obligations	$	33,560		$	41,027

Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2018

Schedule of Transactions with Related Parties

At September 30, 2018 and December 31, 2017, QES had the following transactions with related parties (in thousands of dollars):



	September 30, 2018		December 31, 2017
Accounts payable to affiliates of Quintana	$	26	$	81
Accounts payable to affiliates of Archer Well Company Inc.	$	28	$	9


	Three Months Ended September 30,
	2018		2017
Operating expenses from affiliates of Quintana	$	81	$	34
Operating expenses from affiliates of Archer Well Company Inc.	$	66	$	—



	Nine Months Ended September 30,
	2018		2017
Operating expenses from affiliates of Quintana	$	303	$	263
Operating expenses from affiliates of Archer Well Company Inc.	$	77	$	52

Segment Information (Tables)

9 Months Ended

Sep. 30, 2018

Segment Reporting [Abstract]

Schedule of Reconciliation of Segment Adjusted EBITDA to Net Loss

The following table presents a reconciliation of Segment Adjusted EBITDA to net loss (in thousands of dollars):



	Three Months Ended September 30,						Nine Months Ended September 30,
	2018			2017			2018			2017
Directional Drilling	$	6,452		$	3,423		$	14,273		$	11,965
Pressure Pumping	5,795			5,791			24,569			17,283
Pressure Control	4,421			835			13,673			2,434
Wireline	(738		)	(1,166		)	2,614			(3,329		)
Corporate and Other	(6,098		)	(4,132		)	(26,984		)	(11,978		)
Income tax expense	(207		)	(84		)	(584		)	(69		)
Interest expense	(574		)	(2,901		)	(11,199		)	(8,290		)
Depreciation and amortization	(12,033		)	(11,238		)	(34,265		)	(34,264		)
Gain on disposition of assets, net	629			310			1,329			2,300
Other income	—			724			—			724
Net loss	$	(2,353	)	$	(8,438	)	$	(16,574	)	$	(23,224	)

Schedule of Financial Information Related to Assets Position

Financial information related to the Company’s total assets position as of September 30, 2018 and December 31, 2017, by segment, is as follow (in thousands of dollars):



	September 30, 2018			December 31, 2017
Directional Drilling	$	97,886		$	82,789
Pressure Pumping	115,900			111,322
Pressure Control	64,053			52,884
Wireline	31,978			28,988
Total	$	309,817		$	275,983
Corporate & Other	6,912			7,695
Eliminations	(5,000		)	(8,019		)
Total assets	$	311,729		$	275,659

Schedule of Financial Information with Respect to Reportable Segments

The following tables set forth certain financial information with respect to QES’ reportable business segments (in thousands of dollars):



	Three Months Ended September 30, 2018
	Directional Drilling		Pressure Pumping		Pressure Control		Wireline		Total
Revenues	$	50,919	$	49,987	$	31,138	$	18,853	$	150,897
Depreciation and amortization	2,767		5,912		2,378		976		12,033
Capital expenditures	$	2,889	$	2,208	$	5,716	$	1,105	$	11,918

	Three Months Ended September 30, 2017
	Directional Drilling		Pressure Pumping		Pressure Control		Wireline		Total
Revenues	$	38,704	$	39,446	$	22,533	$	12,591	$	113,274
Depreciation and amortization	2,945		5,599		1,638		1,056		11,238
Capital expenditures	$	2,308	$	406	$	1,943	$	173	$	4,830



	Nine Months Ended September 30, 2018
	Directional Drilling		Pressure Pumping		Pressure Control		Wireline		Total
Revenues	$	132,127	$	160,089	$	91,063	$	61,422	$	444,701
Depreciation and amortization	7,920		16,915		6,459		2,971		34,265
Capital expenditures	$	10,244	$	26,039	$	15,365	$	1,464	$	53,112

	Nine Months Ended September 30, 2017
	Directional Drilling		Pressure Pumping		Pressure Control		Wireline		Total
Revenues	$	106,952	$	103,636	$	63,392	$	33,190	$	307,170
Depreciation and amortization	9,208		17,140		4,698		3,218		34,264
Capital expenditures	$	6,438	$	1,974	$	4,831	$	276	$	13,519

Revenue from Contracts with Customers (Tables)

9 Months Ended

Sep. 30, 2018

Revenue from Contract with Customer [Abstract]

Schedule of Types of Fees in Typical Service Contract and Related Recognition

The following chart details the types of fees found in a typical service contract and the related recognition method under ASC 606:




Fee type		Revenue Recognition
Day rate		Revenue is recognized based on the day rates earned as it relates to the level of service provided for each day throughout the contract.
Initial mobilization		Revenue is estimated at contract inception and included in the transaction price to be recognized ratably over contract term.
Demobilization		Unconstrained demobilization revenue is estimated at contract inception, included in the transaction price, and recognized ratably over the contract term.
Reimbursement		Recognized (gross of costs incurred) at the amount billed to the customer.

Stock-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Stock-based Compensation Costs

The following table summarizes stock-based compensation costs for the three months and nine months ended September 30, 2018 (in thousands of dollars):



	Three Months Ended September 30,				Nine Months Ended September 30,
	2018		2017		2018		2017
Restricted stock awards	$	144	$	—	$	294	$	—
Restricted stock units	1,886		—		14,353		—
Performance stock units	539		—		748		—
Stock-based compensation expense	$	2,569	$	—	$	15,395	$	—

Schedule of Status and Changes of Non-vested RSUs

A summary of the status and changes during the nine months ended September 30, 2018 of the Company’s shares of non-vested RSUs is as follows:



	Number of Shares (in thousands)		Grant Date Fair Value per Share	Weighted Average Remaining Life (in years)
Outstanding at December 31, 2017	1,627		17.73	3.46
Granted	476		8.92	2.36
Forfeited	—		—	—
Vested	(535	)	—	—
Outstanding at September 30, 2018	1,568		—	2.61

Schedule of Status and Changes of Outstanding PSUs

A summary of the outstanding PSUs as of September 30, 2018 is as follows:



	Number of Shares (in thousands)	Grant Date Fair Value per Share		Weighted Average Remaining Life (in years)
Outstanding at December 31, 2017	—	—		—
Granted	425	$	5.49	2.36
Forfeited	—	—		—
Vested	—	—		—
Outstanding at September 30, 2018	425	$	5.49	2.36

Loss Per Share (Tables)

9 Months Ended

Sep. 30, 2018

Earnings Per Share [Abstract]

Schedule of Reconciliation of Number of Shares Used for the Basic EPS Computation

A reconciliation of the number of shares used for the basic EPS computation is as follows (in thousands, except per share amounts):



	Three Months Ended September 30, 2018			Nine Months Ended September 30, 2018
Numerator:
Net loss attributed to common share holders	$	(2,353	)	$	(15,028	)
Denominator:	—
Weighted average common shares outstanding - basic	33,631			33,563
Weighted average common shares outstanding - diluted	33,631			33,563
Net loss per common share:	—
Basic	$	(0.07	)	$	(0.45	)
Diluted	$	(0.07	)	$	(0.45	)

Organization and Nature of Operations - Narrative (Details) $ / shares in Units, $ in Thousands						9 Months Ended
	Mar. 09, 2018 USD ($) shares	Mar. 08, 2018 shares	Feb. 22, 2018 shares	Feb. 13, 2018 USD ($) $ / shares shares	Dec. 31, 2017 USD ($) shares	Sep. 30, 2018 USD ($) shares	Sep. 30, 2017 USD ($)	Mar. 10, 2018 shares
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Warrants to purchase common units outstanding (warrants) \| shares					227,885,579
Offering expense						$ 3,174	$ 0
Common stock outstanding (shares) \| shares				32,857,660	33,630,934	33,630,934		33,630,934
Stock withheld to satisfy tax obligations of holder of award (shares) \| shares		134,552
Repayment of revolving credit facility						$ 86,071	$ 17,414
Member Units
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Common units outstanding with Predecessor (units) \| shares					417,441,074	0
Warrant
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Stock issued to settle warrants (shares) \| shares					223,394,762
Predecessor
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Stock issued holders of equity (shares) \| shares					20,235,193
Predecessor \| Member Units
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Ratio of shares issued					31.669363
Predecessor \| 2015 Long Term Incentive Plan
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Stock issued in connection with vesting of awards (shares) \| shares			139,921
Predecessor \| 2017 Long Term Incentive Plan
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Stock issued in connection with vesting of awards (shares) \| shares		260,529
Former Term Loan
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Term Loan						$ 40,000
Repayment of term loan						$ 12,600
Interest rate (as a percent)						10.00%
Term loan maturity period						2020
Former Term Loan \| Predecessor
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Stock issued to settle debt (shares) \| shares				3,363,208
Public offering price (USD per share) \| $ / shares				$ 10
New ABL Facility
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Term Loan				$ 13,000		$ 30,000
Revolving credit facility
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Term Loan					$ 79,071	0
Repayment of revolving credit facility						$ 81,100
IPO
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Gross proceeds from public offering				92,600
Net proceeds on issuance of common stock after deducting underwriting discounts and commissions				87,000
Underwriting discounts and commissions				5,600
Offering expense				$ 5,300
New stock issued during period (shares) \| shares				9,259,259
Over-Allotment Option
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Net proceeds on issuance of common stock after deducting underwriting discounts and commissions	$ 3,500
Underwriting discounts and commissions	$ 100
New stock issued during period (shares) \| shares	372,824

Basis of Presentation and Principles of Consolidation - Narrative (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepayment premiums on early debt extinguishment	$ 1,346	$ 0
Accounting Standards Update 2016-15
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Prepayment premiums on early debt extinguishment	1,300
Accounting Standards Update 2016-15 \| IPO
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Term Loan	$ 40,000

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Inventories - Summary (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Inventory Disclosure [Abstract]
Consumables and materials	$ 8,343	$ 7,085
Spare parts	18,159	15,608
Inventories	$ 26,502	$ 22,693

Accrued Liabilities - Summary (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current accrued liabilities
Accrued payables	$ 13,420	$ 11,905
Payroll and payroll taxes	4,693	6,089
Bonus	5,540	6,019
Workers compensation insurance premiums	1,594	1,760
Sales tax	2,387	2,923
Ad valorem tax	1,795	728
Health insurance claims	1,056	913
Other accrued liabilities	3,239	3,488
Total accrued liabilities	$ 33,724	$ 33,825

Long-Term Debt and Capital Lease Obligations - Summary (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Less: deferred financing costs	$ 0	$ (1,709)
Less: discount on term loan	0	(5,420)
Total debt obligations, net of discounts and deferred financing	30,000	116,270
Capital leases	3,973	4,200
Less: current portion of debt and capital lease obligation	(413)	(79,443)
Long-term debt and capital lease obligations	33,560	41,027
New ABL revolving credit facility due February 2023
Debt Instrument [Line Items]
Line of Credit	30,000	0
Revolving credit facility
Debt Instrument [Line Items]
Line of Credit	0	79,071
2017 Term Loan Facility
Debt Instrument [Line Items]
Line of Credit	$ 0	$ 44,328

Long-Term Debt and Capital Lease Obligations - Narrative (Details)	3 Months Ended	9 Months Ended
	Mar. 31, 2018 USD ($)	Sep. 30, 2018 USD ($) d	Feb. 13, 2018 USD ($)	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Dec. 31, 2016 USD ($)
Debt Instrument [Line Items]
Cash and cash equivalents		$ 22,070,000		$ 8,751,000	$ 7,789,000	$ 12,219,000
Unamortized discount expense		0		5,420,000
Unamortized deferred financing cost		0		$ 1,709,000
Former Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing facility		$ 110,000,000
Maximum loan to value ratio (as a percent)		70.00%
Minimum liquidity amount		$ 7,500,000
Loss on extinguishment of unamortized deferred costs	$ 300,000
Former Term Loan
Debt Instrument [Line Items]
Term Loan		$ 40,000,000
Former Term Loan \| Archer Well Company Inc [Member]
Debt Instrument [Line Items]
Maximum loan to value ratio (as a percent)		77.00%
Minimum liquidity amount		$ 6,800,000
Term of debt instrument		4 years
Term Loan		$ 40,000,000
Interest rate on unpaid principal amount (as a percent)		10.00%
Loan prepayment fee rate (as a percent)		3.00%
Prepayment fee		$ 1,300,000
Unamortized discount expense	5,400,000
Unamortized deferred financing cost	$ 1,700,000
New ABL Facility
Debt Instrument [Line Items]
Maximum borrowing facility		100,000,000
Term Loan		30,000,000	$ 13,000,000
Remaining borrowing capacity		47,700,000	$ 77,600,000
Total liquidity position		$ 69,800,000
Loan interest rate on borrowings outstanding (as a percent)	4.80%
Minimum fixed charge coverage ratio		1
Threshold consecutive days \| d		30

Income Taxes - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
Income Taxes - Narrative (Details) - USD ($)	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ (207,000)	$ (84,000)	$ (584,000)	$ (69,000)
Effective tax rate (as a percent)			4.00%
Current accrued liability for uncertain tax positions	$ 0		$ 0

Related Party Transactions - Summary (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Affiliated Entity
Related Party Transaction [Line Items]
Accounts payable to affiliates	$ 26		$ 26		$ 81
Operating expenses from affiliates	81	$ 34	303	$ 263
Affiliates of Archer Well Company Inc
Related Party Transaction [Line Items]
Accounts payable to affiliates	28		28		$ 9
Operating expenses from affiliates	$ 66	$ 0	$ 77	$ 52

Segment Information - Narrative (Details)	9 Months Ended
Segment Information - Narrative (Details)	Sep. 30, 2018 Segment
Segment Reporting [Abstract]
Number of reportable segments	4

Segment Information - Reconciliation of Segment Adjusted EBITDA to Net Loss (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting, Revenue Reconciling Item [Line Items]
Income tax expense	$ (207)	$ (84)	$ (584)	$ (69)
Interest expense	(574)	(2,901)	(11,199)	(8,290)
Depreciation and amortization	(12,033)	(11,238)	(34,265)	(34,264)
Gain on disposition of assets, net	629	310	1,329	2,300
Other income	0	724	0	724
Net loss	(2,353)	(8,438)	(16,574)	(23,224)
Directional Drilling
Segment Reporting, Revenue Reconciling Item [Line Items]
Depreciation and amortization	(2,767)	(2,945)	(7,920)	(9,208)
Pressure Pumping
Segment Reporting, Revenue Reconciling Item [Line Items]
Depreciation and amortization	(5,912)	(5,599)	(16,915)	(17,140)
Pressure Control
Segment Reporting, Revenue Reconciling Item [Line Items]
Depreciation and amortization	(2,378)	(1,638)	(6,459)	(4,698)
Wireline
Segment Reporting, Revenue Reconciling Item [Line Items]
Depreciation and amortization	(976)	(1,056)	(2,971)	(3,218)
Operating Segments \| Directional Drilling
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment Adjusted EBITDA	6,452	3,423	14,273	11,965
Operating Segments \| Pressure Pumping
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment Adjusted EBITDA	5,795	5,791	24,569	17,283
Operating Segments \| Pressure Control
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment Adjusted EBITDA	4,421	835	13,673	2,434
Operating Segments \| Wireline
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment Adjusted EBITDA	(738)	(1,166)	2,614	(3,329)
Corporate and Other
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment Adjusted EBITDA	$ (6,098)	$ (4,132)	$ (26,984)	$ (11,978)

Segment Information - Financial Information Related to Assets Position (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Segment Reporting, Revenue Reconciling Item [Line Items]
Total assets	$ 311,729	$ 275,659
Operating Segments
Segment Reporting, Revenue Reconciling Item [Line Items]
Total assets	309,817	275,983
Operating Segments \| Directional Drilling
Segment Reporting, Revenue Reconciling Item [Line Items]
Total assets	97,886	82,789
Operating Segments \| Pressure Pumping
Segment Reporting, Revenue Reconciling Item [Line Items]
Total assets	115,900	111,322
Operating Segments \| Pressure Control
Segment Reporting, Revenue Reconciling Item [Line Items]
Total assets	64,053	52,884
Operating Segments \| Wireline
Segment Reporting, Revenue Reconciling Item [Line Items]
Total assets	31,978	28,988
Corporate and Other
Segment Reporting, Revenue Reconciling Item [Line Items]
Total assets	6,912	7,695
Eliminations
Segment Reporting, Revenue Reconciling Item [Line Items]
Total assets	$ (5,000)	$ (8,019)

Segment Information - Financial Information with Respect to Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	$ 150,897	$ 113,274	$ 444,701	$ 307,170
Depreciation and amortization	12,033	11,238	34,265	34,264
Capital expenditures	11,918	4,830	53,112	13,519
Directional Drilling
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	50,919	38,704	132,127	106,952
Depreciation and amortization	2,767	2,945	7,920	9,208
Capital expenditures	2,889	2,308	10,244	6,438
Pressure Pumping
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	49,987	39,446	160,089	103,636
Depreciation and amortization	5,912	5,599	16,915	17,140
Capital expenditures	2,208	406	26,039	1,974
Pressure Control
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	31,138	22,533	91,063	63,392
Depreciation and amortization	2,378	1,638	6,459	4,698
Capital expenditures	5,716	1,943	15,365	4,831
Wireline
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenues	18,853	12,591	61,422	33,190
Depreciation and amortization	976	1,056	2,971	3,218
Capital expenditures	$ 1,105	$ 173	$ 1,464	$ 276

Revenue from Contracts with Customers - Narrative (Details)	Sep. 30, 2018 USD ($)
Revenue from Contract with Customer [Abstract]
Contract assets recognized related to contracts with customers	$ 0
Contract liabilities recognized related to contracts with customers	$ 0

Revenue from Contracts with Customers - Fees Type in Typical Service Contract and Related Recognition (Details) - Accounting Standards Update 2014-09	9 Months Ended
	Sep. 30, 2018
Day rate
Revenue from Contract with Customers [Line Items]
Revenue Recognition	Revenue is recognized based on the day rates earned as it relates to the level of service provided for each day throughout the contract.
Initial mobilization
Revenue from Contract with Customers [Line Items]
Revenue Recognition	Revenue is estimated at contract inception and included in the transaction price to be recognized ratably over contract term.
Demobilization
Revenue from Contract with Customers [Line Items]
Revenue Recognition	Unconstrained demobilization revenue is estimated at contract inception, included in the transaction price, and recognized ratably over the contract term.
Reimbursement
Revenue from Contract with Customers [Line Items]
Revenue Recognition	Recognized (gross of costs incurred) at the amount billed to the customer.

Stock-Based Compensation - Narrative (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			9 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted during period (shares)				2,100,000
Stock-based compensation expense	$ 2,569		$ 0	$ 15,395	$ 0
Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted during period (shares)		57,145
Fair value of grants (USD per share)		$ 8.75
Stock-based compensation expense	144		0	294	0
Restricted stock awards \| Employees
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized compensation costs	$ 200			$ 200
Award vesting period				4 months 10 days
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted during period (shares)	476,042			476,000
Stock-based compensation expense	$ 1,886		0	$ 14,353	0
Unamortized compensation costs	$ 18,900		27,700	$ 18,900	27,700
Award vesting period	3 years
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted during period (shares)		425,083		425,000
Stock-based compensation expense	$ 539		$ 0	$ 748	$ 0
Unamortized compensation costs	$ 1,600			$ 1,600
Award vesting period				2 years 4 months 8 days

Stock-Based Compensation - Compensation Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 2,569	$ 0	$ 15,395	$ 0
Restricted stock awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	144	0	294	0
Restricted stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	1,886	0	14,353	0
Performance stock units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense	$ 539	$ 0	$ 748	$ 0

Stock-Based Compensation - Status and Changes of Non-vested RSUs and PSUs (Details) - $ / shares			3 Months Ended		9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017	Sep. 30, 2018	Jun. 30, 2018	Sep. 30, 2018
Number of Shares (in thousands)
Granted (shares)					2,100,000
Restricted stock units
Number of Shares (in thousands)
Balance at beginning of period (shares)					1,627,000
Granted (shares)			476,042		476,000
Forfeited (shares)					0
Vested (shares)					(535,000)
Balance at end of period (shares)	1,568,000	1,627,000	1,568,000		1,568,000
Grant Date Fair Value per Share
Outstanding at beginning of period (USD per share)					$ 17.73
Granted (USD per share)					8.92
Outstanding at end of period (USD per share)	$ 0.00	$ 17.73	$ 0.00		$ 0.00
Weighted Average Remaining Life (in years)
Outstanding at beginning of period	2 years 7 months 10 days	3 years 5 months 16 days			2 years 4 months 8 days
Outstanding at end of period	2 years 7 months 10 days	3 years 5 months 16 days			2 years 4 months 8 days
Performance stock units
Number of Shares (in thousands)
Balance at beginning of period (shares)					0
Granted (shares)				425,083	425,000
Forfeited (shares)					0
Vested (shares)					0
Balance at end of period (shares)	425,000	0	425,000		425,000
Grant Date Fair Value per Share
Outstanding at beginning of period (USD per share)					$ 0.00
Granted (USD per share)					5.49
Outstanding at end of period (USD per share)	$ 5.49	$ 0.00	$ 5.49		$ 5.49
Weighted Average Remaining Life (in years)
Outstanding at beginning of period	2 years 4 months 8 days				2 years 4 months 8 days
Outstanding at end of period	2 years 4 months 8 days				2 years 4 months 8 days

Loss Per Share - Reconciliation of Number of Shares Used for the Basic EPS Computation (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Numerator:
Net loss attributed to common share holders	$ (2,353)		$ (15,028)
Denominator:
Weighted average common shares outstanding - basic (shares)	33,631	0	33,563	0
Weighted average common shares outstanding - diluted (shares)	33,631	0	33,563	0
Net loss per common share:
Basic (USD per share)	$ (0.07)	$ 0.00	$ (0.45)	$ 0.00
Diluted (USD per share)	$ (0.07)	$ 0.00	$ (0.45)	$ 0.00

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

Loss Per Share - Narrative (Details) shares in Millions	9 Months Ended
Loss Per Share - Narrative (Details) shares in Millions	Sep. 30, 2018 shares
Earnings Per Share [Abstract]
Number of awards granted during period (shares)	2.1