Dawson Geophysical 10-Q 10 Feb 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Dec. 31, 2013	Feb. 06, 2014
Document Information [Line Items]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	31-Dec-13	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Trading Symbol	'DWSN	'
Entity Registrant Name	'DAWSON GEOPHYSICAL CO	'
Entity Central Index Key	'0000351231	'
Current Fiscal Year End Date	'--09-30	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	8,063,208

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Sep. 30, 2013
Current assets:	'	'
Cash and cash equivalents	$11,860,000	$52,405,000
Short-term investments	26,000,000	23,500,000
Accounts receivable, net of allowance for doubtful accounts of $250,000 at December 31, 2013 and September 30, 2013	55,647,000	37,488,000
Prepaid expenses and other assets	4,271,000	737,000
Current deferred tax asset	1,592,000	1,664,000
Total current assets	99,370,000	115,794,000
Property, plant and equipment	348,603,000	325,464,000
Less accumulated depreciation	-161,301,000	-152,231,000
Net property, plant and equipment	187,302,000	173,233,000
Total assets	286,672,000	289,027,000
Current liabilities:	'	'
Accounts payable	11,905,000	15,880,000
Accrued liabilities:	'	'
Payroll costs and other taxes	3,401,000	1,850,000
Other	3,565,000	6,154,000
Deferred revenue	2,985,000	3,438,000
Current maturities of notes payable and obligations under capital leases	11,108,000	9,258,000
Total current liabilities	32,964,000	36,580,000
Long-term liabilities:	'	'
Notes payable and obligations under capital leases less current maturities	9,328,000	3,697,000
Deferred tax liability	33,800,000	35,690,000
Total long-term liabilities	43,128,000	39,387,000
Commitments and contingencies	'	'
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, 8,063,208 and 8,056,943 shares issued and outstanding at December 31, 2013 and September 30, 2013, respectively	2,688,000	2,686,000
Additional paid-in capital	95,261,000	94,846,000
Retained earnings	112,631,000	115,528,000
Total stockholders' equity	210,580,000	213,060,000
Total liabilities and stockholders' equity	$286,672,000	$289,027,000

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2013	Sep. 30, 2013
Allowance for doubtful accounts	$250,000	$250,000
Preferred stock, par value	$1	$1
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	8,063,208	8,056,943
Common stock, shares outstanding	8,063,208	8,056,943

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Operating revenues	$68,181,000	$76,629,000
Operating costs:	'	'
Operating expenses	59,108,000	58,735,000
General and administrative	4,164,000	3,596,000
Depreciation	9,876,000	9,104,000
Operating costs, Total	73,148,000	71,435,000
(Loss) income from operations	-4,967,000	5,194,000
Other income (expense):	'	'
Interest income	17,000	16,000
Interest expense	-135,000	-191,000
Other (expense) income	-49,000	40,000
(Loss) income before income tax	-5,134,000	5,059,000
Income tax benefit (expense)	2,237,000	-2,131,000
Net (loss) income	($2,897,000)	$2,928,000
Basic (loss) income per share attributable to common stock	($0.36)	$0.36
Diluted (loss) income per share attributable to common stock	($0.36)	$0.36
Weighted average equivalent common shares outstanding	7,956,215	7,849,525
Weighted average equivalent common shares outstanding-assuming dilution	7,956,215	7,876,338

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:	'	'
Net (loss) income	($2,897,000)	$2,928,000
Adjustments to reconcile net (loss) income to net cash (used) provided by operating activities:	'	'
Depreciation	9,876,000	9,104,000
Noncash compensation	404,000	640,000
Deferred income tax (benefit) expense	-1,818,000	1,661,000
Other	243,000	-2,000
Change in current assets and liabilities:	'	'
(Increase) decrease in accounts receivable	-18,166,000	6,048,000
Increase in prepaid expenses and other assets	-3,533,000	-2,476,000
Decrease in accounts payable	-4,327,000	-9,181,000
(Decrease) increase in accrued liabilities	-1,038,000	359,000
Decrease in deferred revenue	-453,000	-67,000
Net cash (used) provided by operating activities	-21,709,000	9,014,000
CASH FLOWS FROM INVESTING ACTIVITIES:	'	'
Capital expenditures, net of noncash capital expenditures summarized below in noncash investing and financing activities	-23,835,000	-29,507,000
Proceeds from maturity of short-term investments	8,000,000	2,250,000
Acquisition of short-term investments	-10,500,000	-7,750,000
Proceeds from disposal of assets	4,000	32,000
Net cash used by investing activities	-26,331,000	-34,975,000
CASH FLOWS FROM FINANCING ACTIVITIES:	'	'
Proceeds from note payable	10,000,000	'
Principal payments on notes payable	-2,313,000	-2,147,000
Principal payments on capital lease obligations	-206,000	-121,000
Proceeds from exercise of stock options	14,000	'
Net cash provided (used) by financing activities	7,495,000	-2,268,000
Net decrease in cash and cash equivalents	-40,545,000	-28,229,000
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	52,405,000	57,373,000
CASH AND CASH EQUIVALENTS AT END OF PERIOD	11,860,000	29,144,000
SUPPLEMENTAL CASH FLOW INFORMATION:	'	'
Cash paid for interest	117,000	195,000
Cash paid for income taxes	'	472,000
Cash received for income taxes	3,000	4,000
NONCASH INVESTING AND FINANCING ACTIVITIES:	'	'
Increase in accrued purchases of property and equipment	353,000	8,279,000
Capital lease obligations incurred	'	$1,296,000

Organization_And_Nature_Of_Ope

Organization And Nature Of Operations	3 Months Ended
	Dec. 31, 2013
Organization And Nature Of Operations	'
	1. 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.

Summary_of_Significant_Account

Summary of Significant Accounting Policies	3 Months Ended
	Dec. 31, 2013
Summary of Significant Accounting Policies	'
	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Basis of Presentation
	In the opinion of management of the Company, the accompanying unaudited financial statements reflect all adjustments, consisting only of normal recurring accruals, necessary for a fair statement of the results for the periods presented. The results of operations for the three months ended December 31, 2013 are not necessarily indicative of the results to be expected for the fiscal year.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted in this Form 10-Q report pursuant to certain rules and regulations of the Securities and Exchange Commission (the “SEC”). These financial statements should be read with the financial statements and notes included in the Company’s Form 10-K for the fiscal year ended September 30, 2013.
	Significant Accounting Policies
	The preparation of the Company’s financial statements in conformity with generally accepted accounting principles requires that certain assumptions and estimates be made that affect the reported amounts of assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting periods. Because of the use of assumptions and estimates inherent in the reporting process, actual results could differ from those estimates.
	Principles of Consolidation. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Dawson Seismic Services Holdings, Inc. and Dawson Seismic Services ULC. All significant intercompany balances and transactions have been eliminated in consolidation.
	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 financial instruments purchased with an initial maturity of three months or less to be cash equivalents.
	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 collectability 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.
	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 that suggest 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.
	Leases. The Company leases certain equipment and vehicles under lease agreements. The Company evaluates each lease to determine its appropriate classification as an operating or capital lease for financial reporting purposes. Any lease that does not meet the criteria for a capital lease is accounted for as an operating lease. The assets and liabilities under capital leases are recorded at the lower of the present value of the minimum lease payments or the fair market value of the related assets. Assets under capital leases are amortized using the straight-line method over the initial lease term. Amortization of assets under capital leases is included in depreciation expense.
	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.
	In some instances, the contract contains certain permitting, surveying and drilling costs that are incorporated into the per unit of data acquired rate. In these circumstances, associated costs incurred prior to initiating revenue recognition are deferred and amortized as services are provided.
	Stock-Based Compensation. The Company measures all employee stock-based compensation awards, which include stock options, restricted stock and restricted stock units, using the fair value method and recognizes compensation cost, net of estimated forfeitures, in its consolidated financial statements. The Company records compensation expense as either operating or general and administrative expense as appropriate in the Consolidated Statements of Operations on a straight-line basis over the vesting period of the related stock options, restricted stock, or restricted stock unit awards.
	Income Taxes. 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 assets and liabilities 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 on 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. The Company’s effective tax rates differ from the statutory federal rate of 35% for certain items such as state and local taxes, non-deductible expenses, discrete items and expenses related to share-based compensation that were not expected to result in a tax deduction.
	Recently Issued Accounting Pronouncements
	None.

ShortTerm_Investments

Short-Term Investments	3 Months Ended
	Dec. 31, 2013
Short-Term Investments	'
	3. SHORT-TERM INVESTMENTS
	The Company had short-term investments at December 31, 2013 and September 30, 2013 consisting of certificates of deposit with original maturities greater than three months, but less than a year. Certificates of deposit are limited to one per banking institution and no single investment exceeded the FDIC insurance limit at December 31, 2013 or September 30, 2013.

Fair_Value_Of_Financial_Instru

Fair Value Of Financial Instruments	3 Months Ended
	Dec. 31, 2013
Fair Value Of Financial Instruments	'
	4. FAIR VALUE OF FINANCIAL INSTRUMENTS
	At December 31, 2013 and September 30, 2013, the Company’s financial instruments included cash and cash equivalents, short-term investments in certificates of deposit, trade and other receivables, other current assets, accounts payable, other current liabilities, the Term Note (as defined below), the Second Term Note (as defined below) and the DSS Term Note (as defined below). At December 31, 2013, the Company’s financial instruments also included the Third Term Note (as defined below). Due to the short-term maturities of cash and cash equivalents, trade and other receivables, other current assets, accounts payable and other current liabilities, the carrying amounts approximate fair value at the respective balance sheet dates. The carrying value of the Company’s Term Note, Second Term Note and Third Term Note approximate their fair value due to the fact that the interest rates on the Term Note, Second Term Note and Third Term Note are reset each month based on the prevailing market interest rate. The Company’s DSS Term Note approximates its fair value based on a comparison with the prevailing market interest rate. Due to the short-term maturities of the Company’s investments in certificates of deposit, the carrying amounts approximate fair value at the respective balance sheet dates. The fair values of the Company’s notes payable and investments in certificates of deposit are Level 2 measurements in the fair value hierarchy.

Debt

Debt	3 Months Ended
	Dec. 31, 2013
Debt	'
	5. DEBT
	The Company’s revolving line of credit loan agreement is with Western National Bank. The agreement was renewed June 2, 2013 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, 2015, 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 including specified ratios as of December 31, 2013 and has the full line of credit available for borrowing. The Company did not utilize the revolving line of credit during the current fiscal year or the fiscal year ended September 30, 2013.
	The Company’s credit loan agreement includes a term loan feature under which the Company has three outstanding term loans. The first two term loans were confirmed and brought under the renewed credit loan agreement in June 2013, while the other term loan was entered into in December 2013. In June 2011, the Company entered into the first term loan by obtaining $16,427,000 in financing for the purchase of Geospace Technologies GSR equipment (“Term Note”). 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 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 a security interest in the Company’s accounts receivable, equipment and related collateral and matures with all outstanding balances due on June 30, 2014.
	In May 2012, the Company entered into a Multiple Advance Term Note (“Second Term Note”) under its credit loan agreement. The Second Term Note allows the Company to borrow from time to time up to $15.0 million to purchase equipment. The outstanding principal under the Second Term Note is amortized over a period of 36 months. The Second Term Note bears interest at an annual rate equal to either the 30-day 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 3.75%, and otherwise has the same terms as the revolving line of credit. The Second Term Note is collateralized by a security interest in the Company’s accounts receivable, equipment and related collateral and matures with all outstanding balances due on May 2, 2015. In July 2012, the Company borrowed $9,346,000 under the Second Term Note to purchase Geospace Technologies GSR recording equipment.
	On December 4, 2013, the Company entered into a second Multiple Advance Term Note dated as of December 2, 2013 (“Third Term Note”) under its credit loan agreement. The Third Term Note allows the Company to borrow from time to time up to $10.0 million to purchase equipment. Per the agreement, the Company will be unable to receive an advance for the remainder of the $15.0 million balance of the Second Term Note. The outstanding principal under the Third Term Note is amortized over a period of 36 months. The Third Term Note bears interest at an annual fixed rate equal to 3.16%, and otherwise has the same terms as the revolving line of credit. The Third Term Note is collateralized by a security interest in the Company’s accounts receivable, equipment and related collateral and matures with all outstanding balances due on December 2, 2016. On December 5, 2013, the Company borrowed the full amount of $10,000,000 under the Third Term Note to purchase Geospace Technologies GSX recording equipment.
	In February 2013, the Company’s subsidiary Dawson Seismic Services ULC (“DSS”) entered into a promissory note (“DSS Term Note”) with Wells Fargo Equipment Finance Company. DSS obtained $983,000 in financing for the purchase of equipment. The DSS Term Note is repayable over a period of 36 months at $28,980 per month and bears interest at an implied annual fixed rate of 3.84%. The DSS Term Note is collateralized by a security interest in the DSS equipment and matures with all outstanding balances due on February 5, 2016.
	During fiscal 2012, the Company began leasing vehicles from Enterprise Fleet Management under capital leases. These capital lease obligations are payable in 36 to 60 monthly installments and mature between December 2014 and November 2017. At December 31, 2013, the Company had leased 83 vehicles under these capital leases.
	The Company’s notes payable and obligations under capital leases consist of the following:
		December 31,			September 30,
		2013			2013
	Term Note	$	3,357,000		$	4,770,000
	Second Term Note		4,796,000			5,616,000
	Third Term Note		10,000,000			—
	DSS Term Note		721,000			801,000
	Revolving line of credit		—			—
	Obligations under capital leases		1,562,000			1,768,000
			20,436,000			12,955,000
	Less current maturities of notes payable and obligations under capital leases		(11,108,000	)		(9,258,000	)
		$	9,328,000		$	3,697,000
	The aggregate maturities of the notes payable and obligations under capital leases at December 31, 2013 are as follows:
	January 2014 – December 2014	$	11,108,000
	January 2015 – December 2015		5,676,000
	January 2016 – December 2016		3,614,000
	January 2017 – December 2017		38,000
	January 2018 – December 2018		—
		$	20,436,000

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Dec. 31, 2013
Commitments and Contingencies	'
	6. 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 experienced, 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, Pittsburgh and Calgary, Alberta.
	The following table summarizes payments due in specific periods related to the Company’s contractual obligations with initial terms exceeding one year as of December 31, 2013.
		Payments Due by Period (in 000’s)
		Total		Within		2-3 Years		4-5 Years		After
				1 Year						5 Years
	Operating lease obligations (office space)	$	3,253	$	967	$	1,647	$	416	$	223
	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 $240,000 and $222,000 for the three month periods ended December 31, 2013 and 2012, respectively.
	As of December 31, 2013, the Company had unused letters of credit totaling approximately $580,000. The Company’s letters of credit principally back obligations associated with the Company’s self-insured retention on workers’ compensation claims outstanding prior to October 1, 2011. Effective in fiscal 2012, the Company was no longer self-insured for workers’ compensation claims after October 1, 2011.

Net_Loss_Income_Per_Share_Attr

Net (Loss) Income Per Share Attributable To Common Stock	3 Months Ended
	Dec. 31, 2013
Net (Loss) Income Per Share Attributable To Common Stock	'
	7. NET (LOSS) INCOME PER SHARE ATTRIBUTABLE TO COMMON STOCK
	Net (loss) income per share attributable to common stock is calculated using the two-class method. The two-class method is an allocation method of calculating (loss) earnings per share when a company’s capital structure includes participating securities that have rights to undistributed earnings. The Company’s employees and officers that hold unvested restricted stock are entitled to dividends on the same terms as the Company’s shareholders holding unrestricted common stock.
	The Company’s basic net (loss) income per share attributable to common stock is computed by reducing the Company’s net income by the net income allocable to unvested restricted stockholders that have a right to participate in undistributed earnings. The Company’s employees and officers that hold unvested restricted stock do not participate in losses because they are not contractually obligated to do so. Accordingly, no losses are allocated to these unvested restricted stockholders. The undistributed earnings are allocated based on the percentage of the weighted average number of unvested restricted stock awards relative to the total of the weighted average common shares outstanding and the weighted average number of unvested restricted stock awards outstanding. The basic net (loss) income per share attributable to common stock is computed by dividing the net (loss) income attributable to common stock by the weighted average shares outstanding. The Company’s dilutive net (loss) income per share attributable to common stock is computed by adjusting basic net (loss) income per share attributable to common stock by diluted income allocable to unvested restricted stock divided by weighted average diluted shares outstanding. A reconciliation of the basic and diluted (loss) earnings per share attributable to common stock is as follows:
		Three Months Ended December 31,
		2013			2012
		(in 000’s)
	Net (loss) income	$	(2,897	)	$	2,928
	Income allocable to unvested restricted stock		—			(67	)
	Basic (loss) income attributable to common stock	$	(2,897	)	$	2,861
	Diluted (loss) income attributable to common stock	$	(2,897	)	$	2,861
	Weighted average common shares outstanding:
	Basic:		7,956,215			7,849,525
	Dilutive common stock options		—			26,813
	Diluted:		7,956,215			7,876,338
	Basic (loss) income attributable to a share of common stock	$	(0.36	)	$	0.36
	Diluted (loss) income attributable to a share of common stock	$	(0.36	)	$	0.36
	The Company had a net loss in the three months ended December 31, 2013. As a result, the numerator for diluted loss per share attributable to common stock is the same as for basic loss per share attributable to common stock and the denominator for diluted loss per share attributable to common stock is the same as the denominator for basic loss per share attributable to common stock for this period.
	The following weighted average numbers of certain securities have been excluded from the calculation of diluted (loss) income per share attributable to common stock, as their effect would be anti-dilutive.
		Three Months Ended December 31,
		2013			2012
	Stock options		92,476			—
	Restricted stock		103,500			—
	Restricted stock units		8,647			—
	Total		204,623			—

Subsequent_Events

Subsequent Events	3 Months Ended
	Dec. 31, 2013
Subsequent Events	'
	8. SUBSEQUENT EVENTS
	On February 3, 2014, the Company’s Board of Directors approved the commencement of the payment of an $0.08 per share quarterly cash dividend to shareholders, subject to capital availability and a determination that cash dividends continue to be in the best interest of the Company. The Board has set the first such quarterly dividend to be payable on February 24, 2014 to shareholders of record at the close of business on February 14, 2014. The declared amount represents an aggregate dividend of approximately $645,000 based on the number of issued and outstanding shares of Common Stock as of the declaration date, or approximately $2,580,000 on an annualized basis. The Board of Directors may from time to time, in conjunction with management, evaluate supplemental dividend payments depending on the Company’s financial results, capital requirements and overall market conditions.

Summary_of_Significant_Account1

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Dec. 31, 2013
Principles of Consolidation	'
	Principles of Consolidation. The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, Dawson Seismic Services Holdings, Inc. and Dawson Seismic Services ULC. All significant intercompany balances and transactions have been eliminated in consolidation.
Cash Equivalents	'
	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 financial instruments purchased with an initial maturity of three months or less to be cash equivalents.
Allowance for Doubtful Accounts	'
	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 collectability 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.
Property, Plant and Equipment	'
	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	'
	Impairment of Long-lived Assets. Long-lived assets are reviewed for impairment when triggering events occur that suggest 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.
Leases	'
	Leases. The Company leases certain equipment and vehicles under lease agreements. The Company evaluates each lease to determine its appropriate classification as an operating or capital lease for financial reporting purposes. Any lease that does not meet the criteria for a capital lease is accounted for as an operating lease. The assets and liabilities under capital leases are recorded at the lower of the present value of the minimum lease payments or the fair market value of the related assets. Assets under capital leases are amortized using the straight-line method over the initial lease term. Amortization of assets under capital leases is included in depreciation expense.
Revenue Recognition	'
	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.
	In some instances, the contract contains certain permitting, surveying and drilling costs that are incorporated into the per unit of data acquired rate. In these circumstances, associated costs incurred prior to initiating revenue recognition are deferred and amortized as services are provided.
Stock-Based Compensation	'
	Stock-Based Compensation. The Company measures all employee stock-based compensation awards, which include stock options, restricted stock and restricted stock units, using the fair value method and recognizes compensation cost, net of estimated forfeitures, in its consolidated financial statements. The Company records compensation expense as either operating or general and administrative expense as appropriate in the Consolidated Statements of Operations on a straight-line basis over the vesting period of the related stock options, restricted stock, or restricted stock unit awards.
Income Taxes	'
	Income Taxes. 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 assets and liabilities 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 on 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. The Company’s effective tax rates differ from the statutory federal rate of 35% for certain items such as state and local taxes, non-deductible expenses, discrete items and expenses related to share-based compensation that were not expected to result in a tax deduction.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	None.

Debt_Tables

Debt (Tables)	3 Months Ended
	Dec. 31, 2013
Summary of Notes Payable and Obligations under Capital Leases	'
	The Company’s notes payable and obligations under capital leases consist of the following:
		December 31,			September 30,
		2013			2013
	Term Note	$	3,357,000		$	4,770,000
	Second Term Note		4,796,000			5,616,000
	Third Term Note		10,000,000			—
	DSS Term Note		721,000			801,000
	Revolving line of credit		—			—
	Obligations under capital leases		1,562,000			1,768,000
			20,436,000			12,955,000
	Less current maturities of notes payable and obligations under capital leases		(11,108,000	)		(9,258,000	)
		$	9,328,000		$	3,697,000
Aggregate Maturities of Notes Payable and Obligations under Capital Leases	'
	The aggregate maturities of the notes payable and obligations under capital leases at December 31, 2013 are as follows:
	January 2014 – December 2014	$	11,108,000
	January 2015 – December 2015		5,676,000
	January 2016 – December 2016		3,614,000
	January 2017 – December 2017		38,000
	January 2018 – December 2018		—
		$	20,436,000

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	3 Months Ended
	Dec. 31, 2013
Company's Contractual Obligations	'
	The following table summarizes payments due in specific periods related to the Company’s contractual obligations with initial terms exceeding one year as of December 31, 2013.
		Payments Due by Period (in 000’s)
		Total		Within		2-3 Years		4-5 Years		After
				1 Year						5 Years
	Operating lease obligations (office space)	$	3,253	$	967	$	1,647	$	416	$	223

Net_Loss_Income_Per_Share_Attr1

Net (Loss) Income Per Share Attributable To Common Stock (Tables)	3 Months Ended
	Dec. 31, 2013
Reconciliation of Basic and Diluted Earnings per Share Attributable to Common Stock	'
	A reconciliation of the basic and diluted (loss) earnings per share attributable to common stock is as follows:
		Three Months Ended December 31,
		2013			2012
		(in 000’s)
	Net (loss) income	$	(2,897	)	$	2,928
	Income allocable to unvested restricted stock		—			(67	)
	Basic (loss) income attributable to common stock	$	(2,897	)	$	2,861
	Diluted (loss) income attributable to common stock	$	(2,897	)	$	2,861
	Weighted average common shares outstanding:
	Basic:		7,956,215			7,849,525
	Dilutive common stock options		—			26,813
	Diluted:		7,956,215			7,876,338
	Basic (loss) income attributable to a share of common stock	$	(0.36	)	$	0.36
	Diluted (loss) income attributable to a share of common stock	$	(0.36	)	$	0.36
Weighted Average Numbers of Securities Excluded from the Calculation of Diluted Net (Loss) Income per Share Attributable to Common Stock	'
	The following weighted average numbers of certain securities have been excluded from the calculation of diluted (loss) income per share attributable to common stock, as their effect would be anti-dilutive.
		Three Months Ended December 31,
		2013			2012
	Stock options		92,476			—
	Restricted stock		103,500			—
	Restricted stock units		8,647			—
	Total		204,623			—

Summary_of_Significant_Account2

Summary of Significant Accounting Policies - Additional Information (Detail)	3 Months Ended
	Dec. 31, 2013
Significant Accounting Policies [Line Items]	'
Federal statutory effective income tax rate	35.00%

Short_Term_Investments_Additio

Short Term Investments - Additional Information (Detail) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013
	Investment	Investment
Investment [Line Items]	'	'
Maturity Period of certificates of deposit	'3 months	'3 months
Maturity Period of certificates of deposit	'1 year	'1 year
Number of certificates of deposit limited to banking institution	1	1
Investments exceeding FDIC limit	$0	$0

Debt_Additional_Information_De

Debt - Additional Information (Detail) (USD $)	3 Months Ended	12 Months Ended	3 Months Ended		1 Months Ended		1 Months Ended		1 Months Ended	3 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2013	Jun. 30, 2011	31-May-12	Jul. 31, 2012	Dec. 04, 2013	Dec. 05, 2013	Feb. 28, 2013	Dec. 31, 2013	Dec. 31, 2013
	Installment		Term Note	Term Note	Second Term Note	Second Term Note	Third Term Note	Third Term Note	DSS Term Note	Option One	Option Two
	Vehicle								Dawson Seismic Services ULC
Debt Instrument [Line Items]	'	'	'	'	'	'	'	'	'	'	'
Borrowing, repaying and reborrowing capacity	$20,000,000	'	'	'	$15,000,000	'	$10,000,000	'	'	'	'
Line of credit facility, interest rate description	'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%	'	'	'	'	'	'	'	'	'	'
Line of credit facility agreement effective date	2-Jun-13	'	'	'	'	'	'	'	'	'	'
Line of credit facility agreement expiry date	2-Jun-15	'	'	'	'	'	'	'	'	'	'
Term Note, interest rate description	'	'	'	'	'	'	'	'	'	'The Prime Rate, minus three-quarters percent	'30-day London Interbank Offered Rate ("LIBOR"), plus two and one-quarter percent
Term Note interest rate over which, interest is to be paid separately	'	'	4.00%	'	3.75%	'	'	'	'	'	'
Covenant compliance of line of credit facility	'The Company was in compliance with all covenants including specified ratios as of December 31, 2013	'	'	'	'	'	'	'	'	'	'
Line of credit facility utilized	0	0	'	'	'	'	'	'	'	'	'
Funds obtained under term notes	'	'	'	16,427,000	'	9,346,000	'	10,000,000	983,000	'	'
Term Note repayable over a period	'	'	'36 months	'	'	'	'36 months	'	'36 months	'	'
Monthly term note repayment amount	'	'	$485,444	'	'	'	'	'	$28,980	'	'
Maturity of term loans	'	'	30-Jun-14	'	2-May-15	'	2-Dec-16	'	5-Feb-16	'	'
Term Note, frequency of interest payment	'	'	'Monthly	'	'	'	'	'	'	'	'
Term note, annual fixed interest rate	'	'	'	'	'	'	3.16%	'	3.84%	'	'
Term loan agreement condition	'	'	'	'	'	'	'Per the agreement, the Company will be unable to receive an advance for the remainder of the $15.0 million balance of the Second Term Note	'	'	'	'
Number of installments in which capital leases are payable, minimum	36	'	'	'	'	'	'	'	'	'	'
Number of installments in which capital leases are payable, maximum	60	'	'	'	'	'	'	'	'	'	'
Capital lease obligations maturity period	'December 2014 and November 2017	'	'	'	'	'	'	'	'	'	'
Number of vehicles leased under capital leases	83	'	'	'	'	'	'	'	'	'	'

Summary_of_Notes_Payable_and_O

Summary of Notes Payable and Obligations under Capital Leases (Detail) (USD $)	Dec. 31, 2013	Sep. 30, 2013
Line of Credit Facility [Line Items]	'	'
Total	$20,436,000	$12,955,000
Less current maturities of notes payable and obligations under capital leases	-11,108,000	-9,258,000
Notes payable and obligations under capital leases less current maturities	9,328,000	3,697,000
Term Note	'	'
Line of Credit Facility [Line Items]	'	'
Total	3,357,000	4,770,000
Second Term Note	'	'
Line of Credit Facility [Line Items]	'	'
Total	4,796,000	5,616,000
Third Term Note	'	'
Line of Credit Facility [Line Items]	'	'
Total	10,000,000	'
DSS Term Note | Dawson Seismic Services ULC	'	'
Line of Credit Facility [Line Items]	'	'
Total	721,000	801,000
Obligations under capital leases	'	'
Line of Credit Facility [Line Items]	'	'
Total	$1,562,000	$1,768,000

Aggregate_Maturities_of_the_No

Aggregate Maturities of the Notes Payable and Obligations Under Capital Leases (Detail) (USD $)	Dec. 31, 2013
Notes Payable And Capital Lease Obligations [Line Items]	'
January 2014 - December 2014	$11,108,000
January 2015 - December 2015	5,676,000
January 2016 - December 2016	3,614,000
January 2017 - December 2017	38,000
January 2018 - December 2018	'
Total	$20,436,000

Companys_Contractual_Obligatio

Company's Contractual Obligations (Detail) (USD $)	Dec. 31, 2013
In Thousands, unless otherwise specified
Operating Lease Obligations [Line Items]	'
Operating lease obligations (office space), Total	$3,253
Operating lease obligations (office space), Within 1 Year	967
Operating lease obligations (office space), 2-3 Years	1,647
Operating lease obligations (office space), 4-5 Years	416
Operating lease obligations (office space), After 5 Years	$223

Commitments_and_Contingencies_1

Commitments and Contingencies - Additional Information (Detail) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Operating Lease Obligations [Line Items]	'	'
Rental expense under operating leases with initial terms exceeding one year	$240,000	$222,000
Unused letters of credit, total	$580,000	'

Reconciliation_of_Basic_and_Di

Reconciliation of Basic and Diluted Earnings Per Share Attributable to Common Stock (Detail) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Per Common Share [Line Items]	'	'
Net (loss) income	($2,897,000)	$2,928,000
Income allocable to unvested restricted stock	'	-67,000
Basic (loss) income attributable to common stock	-2,897,000	2,861,000
Diluted (loss) income attributable to common stock	($2,897,000)	$2,861,000
Weighted average common shares outstanding:	'	'
Basic:	7,956,215	7,849,525
Dilutive common stock options	'	26,813
Diluted:	7,956,215	7,876,338
Basic (loss) income attributable to a share of common stock	($0.36)	$0.36
Diluted (loss) income attributable to a share of common stock	($0.36)	$0.36

Weighted_Average_Numbers_of_Ce

Weighted Average Numbers of Certain Securities Excluded from the Calculation of Diluted Net (Loss) Income Per Share Attributable to Common Stock (Detail)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Weighted average numbers of securities	204,623	'
Stock options	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Weighted average numbers of securities	92,476	'
Restricted stock	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Weighted average numbers of securities	103,500	'
Restricted stock units	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]	'	'
Weighted average numbers of securities	8,647	'

Subsequent_Events_Additional_I

Subsequent Events - Additional Information (Detail) (Subsequent Event, USD $)	1 Months Ended	3 Months Ended	1 Months Ended
	Feb. 03, 2014	Dec. 31, 2013	Feb. 03, 2014
		Quarterly Dividend	Annualized Dividend
Subsequent Event [Line Items]	'	'	'
Dividend payable per share	$0.08	'	'
Dividend payable date	'	24-Feb-14	'
Dividend record date	'	14-Feb-14	'
Dividend declared date	'	3-Feb-14	'
Dividend declared amount	$645,000	'	$2,580,000