Petrofac sinks to record low on results delay, likely coupon payment miss

** Shares of UK's Petrofac PFC down 27.9% to record low of 14.71 pence; top loser across London stocks

** Oilfield services provider delays FY results to May 31 and says it expects incremental loss of $130 mln in largest unit - Engineering & Construction for 2023

** Adds it does not expect to make payment for bond coupon due May 15, but will engage with noteholders in coming weeks

** Says higher costs would hit Asset Solutions unit's 2023 profit by $15-$20 mln vs previous guide

** PFC also says some noteholders offer additional credit of up to $300 mln

** Stock down 53% YTD