Critical Survey: Dawson Geophysical (DWSN) versus CGG (CGGYY)

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Dawson Geophysical Company: We have audited the accompanying balance sheets of Dawson Geophysical Company as of September 30, 2011, and 2010, and the related statements of operations, stockholders’ equity and other comprehensive income (loss), and cash flows for each of the years in the three-year period ended September 30, 2011.

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act). Yes No . As of March 31, 2013, the aggregate market value of Dawson Geophysical Company common stock, par value $0.33 1 / 3 per share, held by non-affiliates (based upon the closing transaction price on Nasdaq) was approximately $235,459,000.

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The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and the.

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The accompanying financial statements have been prepared in accordance with generally accepted accounting principles in the United States of America for interim financial information and the.

Comprehensive income is a measure of income which includes both net income and other comprehensive income or loss. Other comprehensive income or loss results from items deferred from recognition in.

We acquire geophysical data using the latest in 3-D survey techniques. Our primary competitors are Dawson Geophysical Company, Geo Kinetics, Inc., and CGG-Veritas. These competitors are.