Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Sep. 30, 2011	Nov. 30, 2011	Mar. 31, 2011
Document and Entity Information [Abstract]
Entity Registrant Name	DAWSON GEOPHYSICAL CO
Entity Central Index Key	0000351231
Document Type	10-K
Document Period End Date	Sep. 30, 2011
Amendment Flag	false
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	FY
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 334,408,885
Entity Common Stock, Shares Outstanding		7,910,885

Balance Sheets (USD $)	Sep. 30, 2011	Sep. 30, 2010
Current assets:
Cash and cash equivalents	$ 26,077,000	$ 29,675,000
Short-term investments	0	20,012,000
Accounts receivable, net of allowance for doubtful accounts of $155,000 and $639,000 at September 30, 2011 and 2010, respectively	86,716,000	57,726,000
Prepaid expenses and other assets	4,254,000	7,856,000
Current deferred tax asset	1,236,000	1,764,000
Total current assets	118,283,000	117,033,000
Property, plant and equipment	302,647,000	248,943,000
Less accumulated depreciation	(156,106,000)	(130,900,000)
Net property, plant and equipment	146,541,000	118,043,000
Total assets	264,824,000	235,076,000
Current liabilities:
Accounts payable	18,732,000	14,274,000
Accrued liabilities:
Payroll costs and other taxes	1,436,000	2,969,000
Other	9,230,000	8,619,000
Deferred revenue	9,616,000	204,000
Current maturities of note payable	5,290,000	0
Total current liabilities	44,304,000	26,066,000
Long-term liabilities:
Note payable less current maturities	10,281,000	0
Deferred tax liability	22,076,000	18,785,000
Total long-term liabilities	32,357,000	18,785,000
Stockholders' equity:
Preferred stock-par value $1.00 per share; 5,000,000 shares authorized, none outstanding
Common stock-par value $.33 1/3 per share; 50,000,000 shares authorized, 7,910,885 and 7,902,106 shares issued and outstanding at September 30, 2011 and 2010, respectively	2,637,000	2,634,000
Additional paid-in capital	91,591,000	90,406,000
Accumulated other comprehensive income, net of tax	0	4,000
Retained earnings	93,935,000	97,181,000
Total stockholders' equity	188,163,000	190,225,000
Total liabilities and stockholders' equity	$ 264,824,000	$ 235,076,000

Balance Sheets (Parenthetical) (USD $)	Sep. 30, 2011	Sep. 30, 2010
Current assets:
Allowance for doubtful accounts	$ 155,000	$ 639,000
Stockholders' equity:
Preferred stock, par value	$ 1.00	$ 1.00
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares outstanding
Common stock, par value	$ 0.33	$ 0.33
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	7,910,885	7,902,106
Common stock, shares outstanding	7,910,885	7,902,106

Statements of Operations (USD $)	12 Months Ended
Statements of Operations (USD $)	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Statements of Operations [Abstract]
Operating revenues	$ 333,279,000	$ 205,272,000	$ 243,995,000
Operating costs:
Operating expenses	292,519,000	185,588,000	192,839,000
General and administrative	13,550,000	7,131,000	7,856,000
Depreciation	30,536,000	27,126,000	26,160,000
Operating costs total	336,605,000	219,845,000	226,855,000
(Loss) income from operations	(3,326,000)	(14,573,000)	17,140,000
Other income (expense):
Interest income	35,000	185,000	249,000
Interest expense	(167,000)
Other income	651,000	398,000	326,000
(Loss) income before income tax	(2,807,000)	(13,990,000)	17,715,000
Income tax (expense) benefit:
Current	2,929,000	7,102,000	(5,193,000)
Deferred	(3,368,000)	(2,464,000)	(2,300,000)
Income tax (expense) benefit total	(439,000)	4,638,000	(7,493,000)
Net (loss) income	$ (3,246,000)	$ (9,352,000)	$ 10,222,000
Basic (loss) income per common share	$ (0.42)	$ (1.20)	$ 1.31
Diluted (loss) income per common share	$ (0.42)	$ (1.20)	$ 1.30
Weighted average equivalent common shares outstanding	7,809,561	7,777,404	7,807,385
Weighted average equivalent common shares outstanding- assuming dilution	7,809,561	7,777,404	7,853,531

Statements of Stockholders' Equity and Other Comprehensive Income (Loss) (USD $)	Total	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Income (Loss)	Retained Earnings
Balance at Sep. 30, 2008	$ 185,960,000	$ 2,598,000	$ 87,051,000	$ 0	$ 96,311,000
Balance, shares at Sep. 30, 2008		7,794,744
Net (loss) income	10,222,000				10,222,000
Other comprehensive income (loss) net of tax:
Unrealized holding gains arising during the period	31,000			31,000
Income tax (expense) benefit				(13,000)
Other comprehensive income (loss)	18,000			18,000
Comprehensive income (loss) for the period	10,240,000
Excess tax benefit of employee stock plan	5,000		5,000
Stock-based compensation expense	1,667,000		1,667,000
Issuance of common stock as compensation	91,000	2,000	89,000
Issuance of common stock as compensation, shares		5,000
Exercise of stock options	416,000	8,000	408,000
Exercise of stock options, shares		23,250
Balance at Sep. 30, 2009	198,379,000	2,608,000	89,220,000	18,000	106,533,000
Balance, shares at Sep. 30, 2009		7,822,994
Net (loss) income	(9,352,000)				(9,352,000)
Other comprehensive income (loss) net of tax:
Realization of losses on investment				(28,000)
Unrealized holding gains arising during the period	3,000			3,000
Income tax (expense) benefit				11,000
Other comprehensive income (loss)	(14,000)			(14,000)
Comprehensive income (loss) for the period	(9,366,000)
Stock-based compensation expense	1,398,000		1,398,000
Issuance of common stock as compensation	185,000	3,000	182,000
Issuance of common stock as compensation, shares		8,340
Exercise of stock options	4,000		4,000
Exercise of stock options, shares		250
Issuance of restricted stock awards and unearned compensation		28,000	(28,000)
Issuance of restricted stock awards and unearned compensation, shares		84,100
Shares exchanged for taxes on stock-based compensation	(375,000)	(5,000)	(370,000)
Shares exchanged for taxes on stock-based compensation, shares		(13,578)
Balance at Sep. 30, 2010	190,225,000	2,634,000	90,406,000	4,000	97,181,000
Balance, shares at Sep. 30, 2010		7,902,106
Net (loss) income	(3,246,000)				(3,246,000)
Other comprehensive income (loss) net of tax:
Realization of losses on investment				(6,000)
Income tax (expense) benefit				2,000
Other comprehensive income (loss)	(4,000)			(4,000)
Comprehensive income (loss) for the period	(3,250,000)
Tax deficit resulting from share-based compensation	(453,000)		(453,000)
Stock-based compensation expense	1,485,000		1,485,000
Issuance of common stock as compensation	186,000	2,000	184,000
Issuance of common stock as compensation, shares		6,479
Exercise of stock options	297,000	5,000	292,000
Exercise of stock options, shares		15,700
Shares exchanged for taxes on stock-based compensation	(326,000)	(3,000)	(323,000)
Shares exchanged for taxes on stock-based compensation, shares		(9,400)
Forfeiture of restricted stock awards	(1,000)	(1,000)
Forfeiture of restricted stock awards, shares		(4,000)
Balance at Sep. 30, 2011	$ 188,163,000	$ 2,637,000	$ 91,591,000	$ 0	$ 93,935,000
Balance, shares at Sep. 30, 2011		7,910,885

Statements of Cash Flows (USD $)	12 Months Ended
Statements of Cash Flows (USD $)	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (3,246,000)	$ (9,352,000)	$ 10,222,000
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation	30,536,000	27,126,000	26,160,000
Noncash compensation	1,671,000	1,583,000	1,758,000
Deferred income tax expense	3,368,000	2,464,000	2,300,000
Excess tax benefit from share-based payment arrangement			(5,000)
Provision for bad debts	231,000	256,000	993,000
Other	(516,000)	(343,000)	106,000
Change in current assets and liabilities:
(Increase) decrease in accounts receivable	(30,613,000)	(17,876,000)	31,641,000
Decrease (increase) in prepaid expenses and other assets	3,402,000	(37,000)	(6,942,000)
Increase (decrease) in accounts payable	3,628,000	6,181,000	(7,960,000)
Decrease in accrued liabilities	(922,000)	(1,732,000)	(4,912,000)
Increase (decrease) in deferred revenue	9,412,000	(2,026,000)	1,237,000
Net cash provided by operating activities	16,951,000	6,244,000	54,598,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures, net of noncash capital expenditures summarized below in noncash investing activities	(58,550,000)	(18,835,000)	(4,192,000)
Acquisition of short-term investments	(2,500,000)	(14,964,000)	(25,313,000)
Proceeds from maturity of short-term investments	22,500,000	20,000,000
Proceeds from disposal of assets	741,000	434,000	124,000
Proceeds on fire insurance claim	1,392,000		2,843,000
Net cash used in investing activities	(36,417,000)	(13,365,000)	(26,538,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from note payable	16,427,000
Principal payments on note payable	(856,000)
Proceeds from exercise of stock options	297,000	4,000	416,000
Excess tax benefit from share-based payment arrangement			5,000
Net cash provided by financing activities	15,868,000	4,000	421,000
Net (decrease) increase in cash and cash equivalents	(3,598,000)	(7,117,000)	28,481,000
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	29,675,000	36,792,000	8,311,000
CASH AND CASH EQUIVALENTS AT END OF PERIOD	26,077,000	29,675,000	36,792,000
SUPPLEMENTAL CASH FLOW INFORMATION:
Cash paid for interest expense	115,000
Cash paid for income taxes	509,000	839,000	13,222,000
Cash received for income taxes	7,366,000	8,125,000
NONCASH INVESTING ACTIVITIES:
Accrued purchases of property and equipment	830,000	1,127,000
Equipment purchase through asset trade in		2,260,000
Equipment purchase through reduction of insurance proceeds			638,000
Unrealized gain on investments		$ 3,000	$ 31,000

Summary of Significant Accounting Policies

12 Months Ended

Sep. 30, 2011

Summary of Significant Accounting Policies /Advertising Costs [Abstract]

Summary of Significant Accounting Policies

1. Summary of Significant Accounting Policies

Organization and Nature of Operations

Founded in 1952, the Company acquires and processes 2-D, 3-D and multi-component seismic data for its clients, ranging from major oil and gas companies to independent oil and gas operators as well as providers of multi-client data libraries.

Cash Equivalents

For purposes of the financial statements, the Company considers demand deposits, certificates of deposit, overnight investments, money market funds and all highly liquid debt instruments purchased with an initial maturity of three months or less to be cash equivalents.

Short-Term Investments

The Company has historically classified its investments consisting of U.S. Treasury Securities and FDIC guaranteed bonds as “available-for-sale” and records the net unrealized holding gains and losses as accumulated comprehensive income in stockholders’ equity. The cost of short-term investments sold is based on the specific identification method.

Fair Value of Financial Instruments

The carrying amounts for cash and cash equivalents, short-term investments, trade and other receivables, other current assets, accounts payable and other current liabilities approximate the fair values based on the short-term nature of the financial instruments. The fair value of investments is based on quoted market prices. The carrying amount for the Company’s Term Note approximates its fair value due to the fact that the interest rate on the Term Note is reset each month based on the prevailing market interest rate.

Concentrations of Credit Risk

Financial instruments that potentially expose the Company to concentrations of credit risk at any given time may consist of cash and cash equivalents, money market funds and overnight investment accounts, short-term investments, trade and other receivables and other current assets. At September 30, 2011 and 2010, the Company had deposits with domestic banks in excess of federally insured limits. Management believes the credit risk associated with these deposits is minimal. Money market funds seek to preserve the value of the investment, but it is possible to lose money investing in these funds. The Company invests funds overnight under a repurchase agreement with its bank which is collateralized by securities of the United States Federal agencies. The Company generally invests primarily in short-term U.S. Treasury Securities. During fiscal 2010, the Company also invested funds in FDIC guaranteed bonds. The Company believes its investments are of high credit quality. The Company’s sales are to clients whose activities relate to oil and natural gas exploration and production. The Company generally extends unsecured credit to these clients; therefore, collection of receivables may be affected by the economy surrounding the oil and natural gas industry or other economic conditions. The Company closely monitors extensions of credit and may negotiate payment terms that mitigate risk. At September 30, 2011, sales to the Company’s largest client represented 27% of its revenues and 18% of its revenues net of third-party charges as compared to 32% and 25%, respectively, at September 30, 2010. The sales to the Company’s second largest client represented 24% of its revenues and 20% of its revenues net of third-party charges as compared to 9% and 7% respectively, at September 30, 2010. The remaining balance of the Company’s fiscal 2011 revenues was derived from varied clients and none represented 10% or more of its fiscal 2011 revenues.

Property, Plant and Equipment

Property, plant and equipment is capitalized at historical cost and depreciated over the useful life of the asset. Management’s estimation of this useful life is based on circumstances that exist in the seismic industry and information available at the time of the purchase of the asset. As circumstances change and new information becomes available, these estimates could change.

Depreciation is computed using the straight-line method. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the balance sheet, and any resulting gain or loss is reflected in the results of operations for the period.

Impairment of Long-Lived Assets

Long-lived assets are reviewed for impairment when triggering events occur suggesting deterioration in the assets’ recoverability or fair value. Recognition of an impairment charge is required if future expected undiscounted net cash flows are insufficient to recover the carrying value of the assets and the fair value of the assets is below the carrying value of the assets. Management’s forecast of future cash flows used to perform impairment analysis includes estimates of future revenues and expenses based on the Company’s anticipated future results while considering anticipated future oil and natural gas prices which is fundamental in assessing demand for the Company’s services. If the carrying amounts of the assets exceed the estimated expected undiscounted future cash flows, the Company measures the amount of possible impairment by comparing the carrying amount of the assets to the fair value. No impairment charges were recognized in the Statements of Operations for the years ended September 30, 2011, 2010 or 2009.

Revenue Recognition

Services are provided under cancelable service contracts. These contracts are either “turnkey” or “term” agreements. Under both types of agreements, the Company recognizes revenues when revenue is realizable and services have been performed. Services are defined as the commencement of data acquisition or processing operations. Revenues are considered realizable when earned according to the terms of the service contracts. Under turnkey agreements, revenue is recognized on a per unit of data acquired rate as services are performed. Under term agreements, revenue is recognized on a per unit of time worked rate as services are performed. In the case of a cancelled service contract, revenue is recognized and the customer is billed for services performed up to the date of cancellation.

The Company receives reimbursements for certain out-of-pocket expenses under the terms of the service contracts. Amounts billed to clients are recorded in revenue at the gross amount including out-of-pocket expenses that are reimbursed by the client.

In some instances, customers are billed in advance of services performed. In those cases, the Company recognizes the liability as deferred revenue. As services are performed, those deferred revenue amounts are recognized as revenue.

When it becomes evident that the estimates of total costs to be incurred on a contract will exceed the total estimates of revenue to be earned, an estimated contract loss is recognized in the period in which the loss is identifiable.

Allowance for Doubtful Accounts

Management prepares its allowance for doubtful accounts receivable based on its review of past-due accounts, its past experience of historical write-offs and its current client base. While the collectibility of outstanding client invoices is continually assessed, the inherent volatility of the energy industry’s business cycle can cause swift and unpredictable changes in the financial stability of the Company’s clients.

Tax Accounting

The Company accounts for income taxes by recognizing amounts of taxes payable or refundable for the current year and by using an asset and liability approach in recognizing the amount of deferred tax liabilities and assets for the future tax consequences of events that have been recognized in the Company’s financial statements or tax returns. Management determines deferred taxes by identifying the types and amounts of existing temporary differences, measuring the total deferred tax asset or liability using the applicable tax rate in effect for the year in which those temporary differences are expected to be recovered or settled. The effect of a change in tax rates of deferred tax assets and liabilities is recognized in income in the year of an enacted rate change. The deferred tax asset is reduced by a valuation allowance if, based on available evidence, it is more likely than not that some portion or all of the deferred tax asset will not be realized. Management’s methodology for recording income taxes requires judgment regarding assumptions and the use of estimates, including determining the annual effective tax rate and the valuation of deferred tax assets, which can create variances between actual results and estimates and could have a material impact on the Company’s provision or benefit for income taxes.

Use of Estimates in the Preparation of Financial Statements

Preparation of the accompanying financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Because of the use of assumptions and estimates inherent in the reporting process, actual results could differ from those estimates.

Stock-Based Compensation

The Company measures all employee stock-based compensation awards, which includes stock options and restricted stock, using the fair value method and recognizes compensation cost, net of forfeitures, in its financial statements. The Company records compensation expense as operating or general and administrative expense as appropriate in the Statements of Operations on a straight-line basis over the vesting period of the related stock options or restricted stock awards.

Reclassifications

Certain prior year amounts have been reclassified in the current year in order to be consistent with the current year presentation.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

Short-term Investments

12 Months Ended

Sep. 30, 2011

Short-term Investments [Abstract]

Short-term Investments

2. Short-term Investments

The Company had no short-term investments at September 30, 2011. The components of the Company’s short-term investments at September 30, 2010 were as follows:


	As of September 30, 2010 (in 000’s)
	Amortized Cost		Unrealized Gains			Unrealized Losses		Estimated Fair Value
Short-term investments:
U.S. Treasury bills	$	14,991	$	2		$	—	$	14,993
FDIC guaranteed bonds		5,015		4			—		5,019

Total	$	20,006	$	6	(a)	$	—	$	20,012

(a)	Accumulated other comprehensive income reflected on the Balance Sheet reflects unrealized gains and losses net of the tax effect of approximately $2,000.

Fair Value of Financial Instruments

12 Months Ended

Sep. 30, 2011

Fair Value of Financial Instruments [Abstract]

Fair Value of Financial Instruments

3. Fair Value of Financial Instruments

At September 30, 2011 and 2010, the Company’s financial instruments included cash and cash equivalents, trade and other receivables, other current assets, accounts payable and other current liabilities. Due to the short-term maturities of cash and cash equivalents, trade and other receivables, other current assets, accounts payables and other current liabilities, the carrying amounts approximate fair value at the respective balance sheet dates. At September 30, 2011 and 2010, the Company’s financial instruments also included the Term Note and short-term investments, respectively.

Term Note:

The Company’s Term Note approximates its fair value due to the fact that the interest rate on the Term Note is reset each month based on the prevailing market interest rate.

Short-term Investments:

The Company measures certain financial assets and liabilities at fair value on a recurring basis, including short-term investments.

The Company had no short-term investments at September 30, 2011. The fair value measurements of the short-term investments at September 30, 2010 were determined using the following inputs:


	As of September 30, 2010 (in 000’s)
	Fair Value Measurements at Reporting Date Using:
			Quoted Prices in Active Markets for Identical Assets		Significant Other Observable Inputs		Significant Unobservable Inputs
	Total		(Level 1)		(Level 2)		(Level 3)
Short-term investments:
U.S. Treasury bills	$	14,993	$	14,993	$	—	$	—
FDIC guaranteed bonds		5,019		5,019		—		—

Total	$	20,012	$	20,012	$	—	$	—

Investments in U.S. Treasury bills and FDIC guaranteed corporate bonds classified as available-for-sale were measured using unadjusted quoted market prices (Level 1) at the reporting date.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

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+ Details

Property, Plant and Equipment

12 Months Ended

Sep. 30, 2011

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

4. Property, Plant and Equipment

Property, plant and equipment, together with the related estimated useful lives, were as follows:


	September 30,
	2011			2010			Useful Lives
Land, building and other	$	7,532,000		$	6,467,000			3 to 40 years
Recording equipment		199,347,000			155,949,000			5 to 10 years
Vibrator energy sources		65,175,000			59,103,000			10 to 15 years
Vehicles		30,337,000			27,133,000			2 to 10 years
Other(a)		256,000			291,000			—

		302,647,000			248,943,000
Less accumulated depreciation		(156,106,000	)		(130,900,000	)

Net property, plant and equipment	$	146,541,000		$	118,043,000

(a)	Other represents accumulated costs associated with equipment fabrication and modification not yet completed.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details

Supplemental Balance Sheet Information

12 Months Ended

Sep. 30, 2011

Supplemental Balance Sheet Information [Abstract]

Supplemental Balance Sheet Information

5. Supplemental Balance Sheet Information

Accounts receivable consist of the following at September 30, 2011 and 2010:


	September 30,
	2011			2010
Trade and accrued trade receivables	$	82,676,000		$	54,349,000
Allowance for doubtful accounts		(155,000	)		(639,000	)
Accrued receivable for workers’ compensation stop loss policy		3,852,000			3,668,000
Other		343,000			348,000

Total accounts receivable	$	86,716,000		$	57,726,000

Prepaid expenses and other assets consist of the following at September 30, 2011 and 2010:


	September 30,
	2011		2010
Prepaid expenses and other	$	943,000	$	616,000
Income tax receivable		3,311,000		7,240,000

Total prepaid expenses and other assets	$	4,254,000	$	7,856,000

Other current liabilities consist of the following at September 30, 2011 and 2010:


	September 30,
	2011		2010
Accrued self insurance reserves	$	5,567,000	$	5,318,000
Income and franchise taxes payable		897,000		879,000
Other accrued expenses and current liabilities		2,766,000		2,422,000

Total other current liabilities	$	9,230,000	$	8,619,000

Debt

12 Months Ended

Sep. 30, 2011

Debt [Abstract]

Debt

6. Debt

The Company’s revolving line of credit loan agreement is with Western National Bank. The agreement was renewed June 2, 2011 under the same terms as the previous agreement. The agreement permits the Company to borrow, repay and reborrow, from time to time until June 2, 2013, up to $20.0 million based on the borrowing base calculation as defined in the agreement. The Company’s obligations under this agreement are secured by a security interest in its accounts receivable, equipment and related collateral. Interest on the facility accrues at an annual rate equal to either the 30-day London Interbank Offered Rate (“LIBOR”), plus two and one-quarter percent or the Prime Rate, minus three-quarters percent as the Company directs monthly, subject to an interest rate floor of 4%. Interest on the outstanding amount under the loan agreement is payable monthly. The loan agreement contains customary covenants for credit facilities of this type, including limitations on disposition of assets, mergers and reorganizations. The Company is also obligated to meet certain financial covenants under the loan agreement, including maintaining specified ratios with respect to cash flow coverage, current assets and liabilities and debt to tangible net worth. The Company was in compliance with all covenants as of September 30, 2011 and November 30, 2011 and has the full line of credit available for borrowing. The Company has not utilized the line of credit loan agreement during the fiscal years ended September 30, 2011 or 2010.

On June 24, 2011, the Company exercised its purchase option for OYO GSR equipment it had been previously leasing. In connection with the purchase of this equipment, the Company amended its credit loan agreement with Western National Bank on June 30, 2011 to add the Term Note provision, under which the Company obtained $16,427,000 in financing for the purchase of this equipment. The Term Note is repayable over a period of 36 months at $485,444 per month plus any applicable interest in excess of 4%. Interest on the Term Note accrues at an annual rate equal to either the 30-day London Interbank Offered Rate (“LIBOR”) plus two and one-quarter percent or the Prime Rate minus three-quarters percent, as the Company directs monthly, subject to an interest rate floor of 4%, and otherwise has the same terms as the revolving line of credit. The Term Note is collateralized by the equipment and matures with all outstanding balances due on June 30, 2014. The fair value of the Term Note approximates its carrying value at September 30, 2011 due to the fact that the interest rate on the Term Note is reset each month based on the prevailing market interest rate.

Minimum principal payments under the Term Note for the twelve months ended September 30 are as follows:


2012	$	5,290,000
2013		5,510,000
2014		4,771,000

Total	$	15,571,000
Less current maturities		5,290,000

Note payable, less current maturities	$	10,281,000

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References+ Details

Stock-Based Compensation

12 Months Ended

Sep. 30, 2011

Stock-Based Compensation [Abstract]

Stock-Based Compensation

7. Stock-Based Compensation

At September 30, 2011, the Company had one stock-based compensation plan. The awards outstanding under this plan and the associated accounting treatment are discussed below.

In fiscal 2007, the Company adopted the Dawson Geophysical Company 2006 Stock and Performance Incentive Plan (“the Plan”). The Plan provides 750,000 shares of authorized but unissued common stock of the Company which may be awarded to officers, directors, employees and consultants of the Company in various forms including options, grants, restricted stock grants and others. Stock option grant prices awarded under the Plan may not be less than the fair market value of the common stock subject to such option on the grant date, and the term of stock options shall extend no more than ten years after the grant date.

Incentive Stock Options:

The Company estimates the fair value of each stock option on the date of grant using the Black-Scholes option pricing model. The expected volatility is based on historical volatility of the Company’s stock. The expected term represents the average period that the Company expects stock options to be outstanding and is determined based on the Company’s historical experience. The risk free interest rate used by the Company as the discounting interest rate is based on the U.S. Treasury rates on the grant date for securities with maturity dates of approximately the expected term. As the Company has not historically declared dividends and does not expect to declare dividends over the near term, the dividend yield used in the calculation is zero. Actual value realized, if any, is dependent on the future performance of the Company’s common stock and overall stock market conditions. There is no assurance the value realized by an optionee will be at or near the value estimated by the Black-Scholes model.

The fair values of stock options granted during 2009 were $8.59 and $10.49 using the Black-Scholes model and included the following assumptions:


	Group A		Group B
Expected term		4 years		6 years
Expected volatility		57.57%		56.85%
Risk free interest rate		1.67%		2.82%
Expected dividend yield		—		—

A summary of the Company’s employee stock options as of September 30, 2011, as well as activity during the year then ended is presented below.


	Number of Optioned Shares			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term in Years		Aggregate Intrinsic Value ($000)
Balance as of September 30, 2010		151,000		$	18.91
Granted		—			—
Exercised		(15,700	)		18.91			$	318
Forfeited		—			—

Balance as of September 30, 2011		135,300		$	18.91		7.173	$	632

Exercisable as of September 30, 2011		59,800		$	18.91		7.173	$	279

No options were granted during fiscal 2011 or 2010. During fiscal 2009, 152,000 options were issued to employees of the Company. These options vest 25% annually from the date of grant and expire ten years from the date of grant. These options had a weighted average grant date fair value of $9.59. The total intrinsic value of options exercised during fiscal 2011, 2010 and 2009 was $318,000, $1,000, and $206,000, respectively. The total fair value of options vested during fiscal 2011, 2010 and 2009 was $362,000, $364,000, and $84,000, respectively.

A summary of the status of the Company’s nonvested stock option awards as of September 30, 2011 and changes during the year then ended is presented below.


	Number of Nonvested Share Awards			Weighted Average Grant Date Fair Value
Nonvested option awards outstanding September 30, 2010		113,250		$	9.59
Granted		—			—
Vested		(37,750	)		9.59
Forfeited		—			—

Nonvested option awards outstanding September 30, 2011		75,500		$	9.59

Outstanding options at September 30, 2011 expire in December 2018 and have an exercise price of $18.91. As of September 30, 2011, there was approximately $416,000 of unrecognized compensation cost related to nonvested stock option awards to be recognized over a weighted average period of 1.17 years.

Stock options issued under the Company’s 2006 Plan are incentive stock options. No tax deduction is recorded when options are awarded. If an exercise and sale of vested options results in a disqualifying disposition, a tax deduction for the Company occurs. For the years ended September 30, 2011 and 2010, there were no excess tax benefits from disqualifying dispositions. For fiscal year 2009, excess tax benefits from disqualifying dispositions of options of $5,000 was reflected in cash flows from operating activities and cash flows from financing activities on the Statements of Cash Flows.

Cash received from option exercises under all share-based payment arrangements during the years ended September 30, 2011, 2010 and 2009 was $297,000, $4,000 and $416,000, respectively.

The Company recognized compensation expense associated with stock option awards of $362,000, $363,000, and $315,000 in fiscal 2011, 2010 and 2009, respectively. This amount is included in operating or general and administrative expense as appropriate in the Statements of Operations.

Stock Awards:

There were no restricted stock grants in fiscal 2011 and 2009. The Company granted 84,100 of restricted stock to employees in fiscal 2010. The weighted average grant date fair value of restricted stock awards in 2010 was $23.33. The fair value of the restricted stock granted equals the market price on the grant date and vests after three years.


	Number of Restricted Share Awards			Weighted Average Grant Date Fair Value
Nonvested restricted shares outstanding September 30, 2010		122,600		$	37.12
Granted		—			—
Vested		(37,500	)	$	67.57
Forfeited		(4,000	)	$	31.30

Nonvested restricted shares outstanding September 30, 2011		81,100		$	23.33

The Company’s tax benefit with regards to restricted stock awards is consistent with the tax election of the recipient of the award. No elections under IRC Section 83(b) have been made for the restricted stock awards granted by the Company. As a result, the compensation expense recorded for restricted stock resulted in a deferred tax asset for the Company equal to the tax effect of the amount of compensation expense recorded.

The Company recognized compensation expense related to restricted stock awards of $1,123,000, $1,035,000, and $1,352,000 in fiscal 2011, 2010 and 2009, respectively. This amount is included in operating or general and administrative expense as appropriate in the Statements of Operations. As of September 30, 2011, there was approximately $1,113,000 of unrecognized compensation cost related to nonvested restricted stock awards granted. The cost is expected to be recognized over a weighted average period of 1.8 years.

The Company granted common shares with immediate vesting to outside directors and employees in fiscal years 2011, 2010 and 2009:


	Number of Shares Granted		Weighted Average Grant Date Fair Value
2011		6,479	$	28.69
2010		8,340	$	22.11
2009		5,000	$	18.19

The Company recognized expense of $186,000, $185,000, and $91,000 in fiscal 2011, 2010 and 2009, respectively, as well as the related tax benefit associated with these awards.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 123R

-Paragraph 64, 65, A240

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher AICPA

-Name Statement of Position (SOP)

-Number 93-6

-Paragraph 53

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Staff Accounting Bulletin (SAB)

-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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-Section 50

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-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

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-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

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-Name Accounting Standards Codification

-Topic 718

-SubTopic 40

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

Employee Benefit Plans

12 Months Ended

Sep. 30, 2011

Employee Benefit Plans [Abstract]

Employee Benefit Plans

8. Employee Benefit Plans

The Company provides a 401(k) plan as part of its employee benefits package in order to retain quality personnel. During fiscal years 2011, 2010 and 2009, the Company elected to match 100% of the employee contributions up to a maximum of 6% of the participant’s gross salary. The Company’s matching contributions for fiscal 2011, 2010 and 2009 were approximately $1,366,000, $1,270,000, and $1,213,000, respectively.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Implementation Guide (Q and A)

-Number FAS88

-Paragraph 63

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Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 715

-URI http://asc.fasb.org/topic&trid=2235017

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 158

-Paragraph 7, 21, 22

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5

-Subparagraph b

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5

-Subparagraph h

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 5

-Subparagraph q

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 132R

-Paragraph 8

-Subparagraph m

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 106

-Paragraph 518

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 87

-Paragraph 264

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-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 03-2

-Paragraph 8

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-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

-Number 30

-Paragraph 26

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-Number FAS106-2

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+ Details

Income Taxes

12 Months Ended

Sep. 30, 2011

Income Taxes [Abstract]

Income Taxes

10. Income Taxes

The Company recorded income tax expense in the current year of $439,000 as compared to income tax benefit of $4,638,000 in 2010 and income tax expense of $7,493,000 in 2009.

Income tax expense (benefit) from operations:


	Year Ended September 30,
	2011			2010			2009
Current federal	$	(3,167,000	)	$	(7,342,000	)	$	3,770,000
Current state		238,000			240,000			1,423,000
Deferred federal		3,920,000			2,817,000			1,921,000
Deferred state		(552,000	)		(353,000	)		379,000

Total	$	439,000		$	(4,638,000	)	$	7,493,000

The income tax provision differs from the amount computed by applying the statutory federal income tax rate to (losses) income from continuing operations before income taxes as follows:


	Year Ended September 30,
	2011			2010			2009
Tax (benefit) expense computed at statutory rate of 35%	$	(982,000	)	$	(4,896,000	)	$	6,200,000
Change in valuation allowance		(19,000	)		(39,000	)		(12,000	)
State income tax (benefit) expense		(284,000	)		(82,000	)		1,089,000
Transaction costs (not deductible for tax purposes)		1,353,000			—			—
Other		371,000			379,000			216,000

Income tax expense (benefit)	$	439,000		$	(4,638,000	)	$	7,493,000

The principal components of the Company’s net deferred tax liability are as follows:


	September 30,
	2011			2010
Deferred tax assets:
Receivables	$	550,000		$	129,000
Restricted stock		258,000			802,000
Workers’ compensation		331,000			368,000
State tax net operating loss (NOL) carry forward		853,000			484,000
Federal tax NOL carry forward		13,625,000			—
Self insurance		298,000			251,000
AMT credit carry forward		177,000			—
Other		262,000			329,000

Total gross deferred tax assets		16,354,000			2,363,000
Less valuation allowance		—			(19,000	)

Total net deferred tax assets		16,354,000			2,344,000
Deferred tax liabilities:
Property and equipment		(37,194,000	)		(19,363,000	)
Other		—			(2,000	)

Total gross deferred tax liabilities		(37,194,000	)		(19,365,000	)

Net deferred tax liability	$	(20,840,000	)	$	(17,021,000	)

Current portion of net deferred tax asset/liability	$	1,236,000		$	1,764,000
Non-current portion of net deferred tax asset/liability		(22,076,000	)		(18,785,000	)

Total net deferred tax liability	$	(20,840,000	)	$	(17,021,000	)

At September 30, 2011, the Company had a gross NOL for U.S. federal and state income tax purposes of approximately $48,589,000. This NOL expires in 2031. The Company intends to carryback a portion of the federal NOL for two years to offset against prior taxable income. The Company will then carry forward the remaining net federal NOL of approximately $13,625,000. The Company also had net state NOLs that will affect state taxes of approximately $853,000 at September 30, 2011. State NOLs will begin to expire in 2015. Carryback provisions are not allowed by states, so the entire state NOLs give rise to a deferred tax asset. The Company believes, based on past levels of income, it is more likely than not that the results of future operations will generate sufficient taxable income in which to realize these deferred tax assets. As such, no valuation allowance was considered necessary related to the federal or state NOLs.

At September 30, 2011, the Company released all of the valuation allowance held at September 30, 2010 related to the Company’s deferred tax assets for capital loss carry forwards. The Company has no valuation allowances as of September 30, 2011.

The following presents a roll forward of the Company’s unrecognized tax benefits:


	September 30,
	2011			2010
Balance at beginning of fiscal year	$	235,000		$	416,000
Expiration of statutes of limitations		(74,000	)		(181,000	)

Balance at end of fiscal year	$	161,000		$	235,000

As of September 30, 2011, the Company recognized $259,000 of liabilities for unrecognized tax benefits of which $98,000 related to penalties and interest. The Company expects all of the liabilities for unrecognized tax benefits to settle or lapse in the statutes of limitations by September 30, 2012. The Company did not record any changes in prior year tax positions, current year tax positions or settlements with taxing authorities related to uncertain tax positions during fiscal 2011 or 2010.

The tax years generally subject to future examination by tax authorities are for years ended September 30, 2007 and after. While it is expected that the amount of unrecognized tax benefits will change in the next twelve months, the Company does not expect any change to have a significant impact on its results of operations. The recognition of the total amount of unrecognized tax benefits of $259,000 would have an impact on the effective tax rate.

The Company’s continuing practice is to recognize interest and penalties related to unrecognized tax benefits in income tax expense. In fiscal years 2011 and 2010, the Company’s net accrued interest and penalties decreased by approximately $11,000 and $54,000, respectively.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph h

-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 136, 172

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 109

-Paragraph 43, 44, 45, 46, 47, 48, 49

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 15

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-Name Accounting Standards Codification

-Topic 740

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Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(h))

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

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+ Details

Income (loss) per Common Share

12 Months Ended

Sep. 30, 2011

Income (loss) per Common Share [Abstract]

Income (loss) per Common Share

11. Income (loss) per Common Share

Basic income (loss) per share is computed by dividing the net income (loss) for the period by the weighted average number of common shares outstanding during the period. Diluted income (loss) per share is computed by dividing the net income (loss) for the period by the weighted average number of common shares and common share equivalents outstanding during the period.

The following table sets forth the computation of basic and diluted income (loss) per common share.


	2011			2010			2009
Numerator:
Net (loss) income and numerator for basic and diluted (loss) income per common share — income available to common shareholders	$	(3,246,000	)	$	(9,352,000	)	$	10,222,000

Denominator:
Denominator for basic (loss) income per common share-weighted average common shares		7,809,561			7,777,404			7,807,385
Effect of dilutive securities-employee stock options and restricted stock grants		—			—			46,146

Denominator for diluted (loss) income per common share-adjusted weighted average common shares and assumed conversions		7,809,561			7,777,404			7,853,531

Basic (loss) income per common share	$	(0.42	)	$	(1.20	)	$	1.31

Diluted (loss) income per common share	$	(0.42	)	$	(1.20	)	$	1.30

The Company had a net loss in 2011 and 2010, therefore the denominator for diluted loss per common share is the same as the denominator for basic loss per common share for these periods.

The following weighted average numbers of certain securities have been excluded from the calculation of diluted (loss) income per common share, as their effects would be anti-dilutive.


	2011		2010		2009
Stock options		140,487		151,710		126,181
Restricted stock		105,655		54,397		38,500

- Definition

The entire disclosure for earnings per share.

+ References+ Details

Major Customers

12 Months Ended

Sep. 30, 2011

Major Customers [Abstract]

Major Customers

12. Major Customers

The Company operates in only one business segment, contract seismic data acquisition and processing services. The major customers in fiscal 2011, 2010 and 2009 have varied. Sales to these customers, as a percentage of operating revenues that exceeded 10%, were as follows:


	2011			2010			2009
A		27	%		32	%		31	%
B		24	%		—			—

Although 27% and 24% of the Company’s fiscal 2011 revenues were derived from two clients, the Company believes that the relationship is well founded for continued contractual commitments for the foreseeable future in multiple producing basins across the lower 48 states.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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-Name Accounting Standards Codification

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-Section 50

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 131

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef

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+ Details

Commitments and Contingencies

12 Months Ended

Sep. 30, 2011

Commitments and Contingencies [Abstract]

Commitments and Contingencies

13. Commitments and Contingencies

From time to time, the Company is a party to various legal proceedings arising in the ordinary course of business. Although the Company cannot predict the outcomes of any such legal proceedings, management believes that the resolution of pending legal actions will not have a material adverse effect on the Company’s financial condition, results of operations or liquidity as the Company believes it is adequately indemnified and insured.

The Company experiences contractual disputes with its clients from time to time regarding the payment of invoices or other matters. While the Company seeks to minimize these disputes and maintain good relations with its clients, the Company has in the past, and may in the future, experience disputes that could affect its revenues and results of operations in any period.

The Company has non-cancelable operating leases for office space in Midland, Houston, Denver, Oklahoma City, Lyon Township, Michigan and Pittsburgh.

The following table summarizes payments due in specific periods related to the Company’s contractual obligations with initial terms exceeding one year as of September 30, 2011.


	Payments Due by Period (in 000’s)
	Total		Less than 1 Year		1-3 Years		3-5 Years		More than 5 Years
Operating lease obligations	$	1,344	$	435	$	609	$	300	$	—

Some of the Company’s operating leases contain predetermined fixed increases of the minimum rental rate during the initial lease term. For these leases, the Company recognizes the related expense on a straight-line basis and records deferred rent as the difference between the amount charged to expense and the rent paid. Rental expense under the Company’s operating leases with initial terms exceeding one year was $717,000, $619,000 and $575,000 for fiscal 2011, 2010 and 2009, respectively.

As of November 30, 2011, the Company had unused letters of credit totaling $3,580,000. The Company’s letters of credit principally back obligations associated with the Company’s self-insured retention on workers’ compensation claims.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 14

-Paragraph 3

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 9, 10, 11, 12

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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+ Details

Rights Agreement

12 Months Ended

Sep. 30, 2011

Rights Agreement [Abstract]

Rights Agreement

14. Rights Agreement

On July 8, 2009, the Board of Directors of the Company authorized and declared a dividend to the holders of record at the close of business on July 23, 2009 of one Right (a “Right”) for each outstanding share of the Company’s common stock. When exercisable, each Right will entitle the registered holder to purchase from the Company a unit consisting of one one-hundredth of a share (a “Fractional Share”) of Series A Junior Participating Preferred Stock, par value $1.00 per share, of the Company (the “Preferred Shares”), at a purchase price of $130.00 per Fractional Share, subject to adjustment (the “Purchase Price”). The description and terms of the Rights are set forth in a Rights Agreement (the “Rights Agreement”) effective as of the close of business on July 23, 2009 as it may from time to time be supplemented or amended between the Company and Mellon Investor Services LLC, as Rights Agent. The Rights Agreement replaced the previous rights plan that was originally adopted in 1999 which expired on July 23, 2009.

Initially, the Rights are attached to all certificates representing outstanding shares of Common Stock. The Rights will only separate from the Common Stock and a “Distribution Date” will only occur, with certain exceptions, upon the earlier of (i) ten days following a public announcement that a person or group of affiliated or associated persons (an “Acquiring Person”) has acquired, or obtained the right to acquire, beneficial ownership of 15% or more of the outstanding shares of Common Stock, or (ii) ten business days following the commencement of a tender offer or exchange offer that would result in a person’s becoming an Acquiring Person. In certain circumstances, the Distribution Date may be deferred by the Board of Directors.

The Rights are not exercisable until the Distribution Date and will expire at the close of business on July 23, 2019, unless earlier redeemed or exchanged by the Company as described below.

In the event (a “Flip-In Event”) that a person becomes an Acquiring Person (except pursuant to a tender or exchange offer for all outstanding shares of Common Stock at a price and on terms that a majority of the directors of the Company who are not, and are not representatives, nominees, Affiliates or Associates of, an Acquiring Person or the person making the offer determines to be fair to and otherwise in the best interests of the Company and its shareholders (a “Permitted Offer”)), each holder of a Right will thereafter have the right to receive, upon exercise of such Right, a number of shares of Common Stock (or, in certain circumstances, cash, property or other securities of the Company) having a Current Market Price (as defined in the Rights Agreement) equal to two times the exercise price of the Right. Notwithstanding the foregoing, following the occurrence of any Triggering Event, all Rights that are, or (under certain circumstances specified in the Rights Agreement) were, beneficially owned by or transferred to an Acquiring Person (or by certain related parties) will be null and void in the circumstances set forth in the Rights Agreement. However, Rights are not exercisable following the occurrence of any Flip-In Event until such time as the Rights are no longer redeemable by the Company as set forth below.

In the event (a “Flip-Over Event”) that, at any time from and after the time an Acquiring Person becomes such, (i) the Company is acquired in a merger or other business combination transaction (other than certain mergers that follow a Permitted Offer), or (ii) 50% or more of the Company’s assets, cash flow or earning power is sold or transferred, each holder of a Right (except Rights that are voided as set forth above) shall thereafter have the right to receive, upon exercise, a number of shares of common stock of the acquiring company having a Current Market Price equal to two times the exercise price of the Right. Flip-In Events and Flip-Over Events are collectively referred to as “Triggering Events.”

At any time until ten days following the first date of public announcement of the occurrence of a Flip-In Event, the Company may redeem the Rights in whole, but not in part, at a price of $0.01 per Right, payable, at the option of the Company, in cash, shares of Common Stock or such other consideration as the Board of Directors may determine. After a person becomes an Acquiring Person, the right of redemption is subject to certain limitations in the Rights Agreement.

At any time after the occurrence of a Flip-In Event and prior to a person’s becoming the beneficial owner of 50% or more of the shares of Common Stock then outstanding or the occurrence of a Flip-Over Event, the Company may exchange the Rights (other than Rights owned by an Acquiring Person or an affiliate or an associate of an Acquiring Person, which will have become void), in whole or in part, at an exchange ratio of one share of Common Stock, and/or other equity securities deemed to have the same value as one share of Common Stock, per Right, subject to adjustment.

Until a Right is exercised, the holder thereof, as such, will have no rights as a shareholder of the Company, including, without limitation, the right to vote or to receive dividends.

Recently Issued Accounting Pronouncements

12 Months Ended

Sep. 30, 2011

Recently Issued Accounting Pronouncements [Abstract]

Recently Issued Accounting Pronouncements

15. Recently Issued Accounting Pronouncements

In May 2011, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2011-04, “Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and International Financial Reporting Standards,” to provide a consistent definition of fair value and ensure that the fair value measurement and disclosure requirements are similar between U.S. GAAP and International Financial Reporting Standards. ASU 2011-04 changes certain fair value measurement principles and enhances disclosure requirements, particularly for Level 3 fair value measurements. ASU 2011-04 will be effective for the Company in its second quarter of fiscal 2012 and will be applied prospectively. The Company is currently evaluating the impact of ASU 2011-04 and believes the adoption will not have a material effect on its financial statements.

In June 2011, the FASB issued ASU No. 2011-05, “Comprehensive Income (Topic 220): Presentation of Comprehensive Income,” to require an entity to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. ASU 2011-05 eliminates the option to present the components of other comprehensive income as part of the statement of equity. This update does not change what items are reported in other comprehensive income or the requirement to report reclassification of items from other comprehensive income to net income. ASU 2011-05 will be effective for the Company in its first quarter of fiscal 2013, though earlier adoption is permitted. The update will be applied retrospectively upon adoption. The Company believes the adoption will not have a material effect on its financial statements.

Subsequent Events

12 Months Ended

Sep. 30, 2011

Subsequent Events [Abstract]

Subsequent Events

16. Subsequent Events

On March 20, 2011, the Company, 6446 Acquisition Corp., a wholly-owned subsidiary of the Company (“Merger Sub”), and TGC entered into an Agreement and Plan of Merger (as amended by Amendment to Agreement and Plan of Merger, dated August 23, 2011, the “Merger Agreement”). Pursuant to the terms of the Merger Agreement, Merger Sub would have merged with and into TGC, with TGC continuing as the surviving entity and a wholly owned subsidiary of the Company. The Merger Agreement was terminated by TGC on October 28, 2011.

During the quarter ended March 31, 2011, the Company made the policy decision to treat the acquisition transaction costs incurred by the Company related to the Merger Agreement as permanent, non-deductible expenses for tax purposes. Upon the termination of the Merger Agreement, all acquisition transaction costs incurred by the Company became deductible expenses for tax purposes. As the Merger Agreement terminated after September 30, 2011, the termination of the acquisition was deemed a subsequent event. Therefore, all acquisition transaction costs remained permanent, non-deductible expenses for tax purposes at September 30, 2011. As permanent differences in the Company’s current year-end tax provision, the acquisition transaction costs have a significant impact on the Company’s fiscal 2011 effective tax rate. Further, these expenses will become fully tax deductible in the year ending September 30, 2012. The acquisition transaction costs will be recorded as deductible expenses in fiscal 2012’s provision for income taxes thus also impacting the fiscal 2012 effective tax rate. As of September 30, 2011, acquisition transaction costs totaled $3,866,000. There was no termination fee associated with the termination of the Merger Agreement.

The Company evaluates subsequent events through the date the financial statements are issued in conformity with generally accepted accounting principles. The Company considers its financial statements issued when they are widely distributed to users, such as filing with the SEC.

Quarterly Financial Data (Unaudited)

12 Months Ended

Sep. 30, 2011

Quarterly Financial Data (Unaudited) [Abstract]

Quarterly Financial Data (Unaudited)

17. Quarterly Financial Data (Unaudited)


	Quarter Ended
	December 31			March 31			June 30			September 30
Fiscal 2010:
Operating revenues	$	36,330,000		$	48,585,000		$	61,178,000		$	59,179,000
Loss from operations	$	(6,720,000	)	$	(4,330,000	)	$	(1,571,000	)	$	(1,952,000	)
Net loss	$	(4,216,000	)	$	(2,706,000	)	$	(1,019,000	)	$	(1,411,000	)
Basic loss per common share	$	(0.54	)	$	(0.35	)	$	(0.13	)	$	(0.18	)
Diluted loss per common share	$	(0.54	)	$	(0.35	)	$	(0.13	)	$	(0.18	)
Fiscal 2011:
Operating revenues	$	72,653,000		$	78,337,000		$	98,033,000		$	84,256,000
(Loss) income from operations	$	(2,817,000	)	$	(6,545,000	)	$	898,000		$	5,138,000
Net (loss) income	$	(1,667,000	)	$	(4,857,000	)	$	334,000		$	2,944,000
Basic (loss) income per common share	$	(0.21	)	$	(0.62	)	$	0.04		$	0.38
Diluted (loss) income per common share	$	(0.21	)	$	(0.62	)	$	0.04		$	0.37

Basic (loss) income per share and diluted (loss) income per share are computed independently for each of the quarters presented. Therefore, the sum of quarterly basic and diluted per share information may not equal the annual basic and diluted earnings per share.

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References+ Details

Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2011

Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

Schedule II

Dawson Geophysical Company

Valuation and Qualifying Accounts


	Balance at Beginning of Period		Charged to Costs and Expenses			Deductions		Balance at End of Period
Allowance for doubtful accounts*:
Fiscal Year:
2011	$	639,000	$	231,000		$	715,000	$	155,000
2010		533,000		256,000			150,000		639,000
2009		55,000		993,000			515,000		533,000
Valuation allowance for deferred tax assets:
Fiscal Year:
2011	$	19,000	$	(19,000	)	$	—	$	—
2010		58,000		(39,000	)		—		19,000
2009		70,000		(12,000	)		—		58,000

*	Deductions related to allowance for doubtful accounts represent amounts that have been deemed uncollectible and written off by the Company.