https://www.stockcalc.com/blog/BrianD/2018/08/27/seadrill-sdrl-dlnys-and-seadrill-partners-sdlpnys-trading-at-less-than-cash-value/
Seadrill (SDRL.DL:NYS) and Seadrill Partners (SDLP:NYS) Trading at Less than Cash Value