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2023-08-10
2023-08-10

                                 UNITED STATES                                  
                       SECURITIES AND EXCHANGE COMMISSION                       
                             WASHINGTON, D.C. 20549                             
                                                                                
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                                      FORM                                      
                                      8-K                                       
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                                 CURRENT REPORT                                 

     Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934     

               Date of Report (Date of earliest event reported):                
                                August 10, 2023                                 
                                                                                

                       GEOSPACE TECHNOLOGIES CORPORATION                        
             (Exact name of Registrant as Specified in Its Charter)             

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                 Texas                          001-13601             76-0447780     
                                                                                     
                                                                                     
      (State or Other Jurisdiction       (Commission File Number)    (IRS Employer   
                                                                                     
           of Incorporation)                                      Identification No.)
                                                                                     
                                                                                     
                                                                                     
             7007 Pinemont                                               77040       
                                                                                     
                Houston                                                              
                   ,                                                                 
                 Texas                                                               
                                                                                     
                                                                                     
(Address of Principal Executive Offices)                              (Zip Code)     
                                                                                     


                                   Registrant                                   
                                       '                                        
                   s Telephone Number, Including Area Code: (                   
                                      713                                       
                                       )                                        
                                    986-4444                                    

                                 Not Applicable                                 
         (Former Name or Former Address, if Changed Since Last Report)          

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Check the appropriate box below if the Form 8-K filing is intended to 
simultaneously satisfy the filing obligation of the registrant under any of 
the following provisions (see General Instructions A.2. below):


Written communications pursuant to Rule 425 under the Securities Act (17 CFR 
230.425)


Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 
240.14a-12)


Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange 
Act (17 CFR 240.14d-2(b))


Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange 
Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:


                                                                         
Title of each class   Trading   Name of each exchange on which registered
                                                                         
                     Symbol(s)                                           
                                                                         
                                                                         
Common Stock           GEOS                        The                   
                                                 NASDAQ                  
                                          Global Select Market           
                                                                         


Indicate by check mark whether the registrant is an emerging growth company as 
defined in Rule 405 of the Securities Act of 1933 ((s)	230.405 of this 
chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 ((s)	240.12b-2 
of this chapter).

Emerging growth company


If an emerging growth company, indicate by check mark if the registrant has 
elected not to use the extended transition period for complying with any new 
or revised financial accounting standards provided pursuant to Section 13(a) 
of the Exchange Act.

                                                                                
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Item 2.02. Results of Operations and Financial Condition

On August 10, 2023, Geospace Technologies Corporation issued a press release 
regarding its operating results for its second quarter 2023. The press release 
is attached hereto as Exhibit 99.1. The foregoing description is qualified by 
reference in its entirety to such exhibit.

In accordance with General Instruction B.2 of Form 8-K, the information in 
Item 2.02 of this Current Report on Form 8-K, including Exhibit 99.1, shall 
not be deemed to be "filed" for purposes of Section 18 of the Securities 
Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to 
the liability of that section, and shall not be incorporated by reference into 
any registration statement or other document filed under the Securities Act of 
1933, as amended, or the Exchange Act, except as shall be expressly set forth 
by specific reference in such filing.


Item 9.01. Financial Statements and Exhibits

Exhibit 99.1 Press Release dated August 10, 2023.

Exhibit 104 Cover Page Interactive Data (embedded within the Inline XBRL 
document).



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                                   SIGNATURES                                   



Pursuant to the requirements of the Securities Exchange Act of 1934, the 
registrant has duly caused this report to be signed on its behalf by the 
undersigned hereunto duly authorized.




                                                                         
                      GEOSPACE TECHNOLOGIES CORPORATION                  
                                                                         
                                                                         
                                                                         
Date: August 10, 2023                                                    
                                                                         
                                                                         
                      By:/s/ Robert L. Curda                             
                                                                         
                                                                         
                      Robert L. Curda                                    
                                                                         
                                                                         
                      Vice President, Chief Financial Officer & Secretary
                                                                         




                                                                    Exhibit 99.1

                                                                    NEWS RELEASE

FOR IMMEDIATE RELEASE

       GEOSPACE TECHNOLOGIES CORPORATION REPORTS PROFITABLE THIRD QUARTER       
                          AND NINE-MONTH 2023 EARNINGS                          
          Q3 Produced Highest Quarterly Revenue Recorded in Nine Years          


HOUSTON, TX
-
August 10, 2023 -
Geospace Technologies Corporation (NASDAQ: GEOS) (the "Company") today 
announced results for its third quarter ended June 30, 2023.  For the 
three-months ended June 30, 2023, Geospace reported revenue of $32.7 million, 
a 58% increase compared to revenue of $20.7 million for the comparable 
year-ago quarter. Net income for the three-months ended June 30, 2023 was $3.2 
million, or $0.24 per diluted share, compared to a net loss of $6.6 million, 
or ($0.51) per diluted share, for the quarter ended June 30, 2022.

For the nine-months ended June 30, 2023, Geospace reported revenue of $95.2 
million, a 50% increase compared to revenue of $63.4 million for the 
comparable year-ago period. Net income for the nine-months ended June 30, 2023 
was $7.8 million, or $0.59 per diluted share, compared to a net loss of $14.8 
million, or ($1.14) per diluted share, for the nine-months ended June 30, 2022.


Management
'
s Comments
Rick Wheeler, President, and Chief Executive Officer of Geospace Technologies 
said, "We're very excited to see our third quarter performance further extend 
profitability for fiscal year 2023 by $0.24 per share. Moreover, total revenue 
for the quarter of $32.7 million represents the highest quarterly figure 
recorded in nine years. These results offer evidence of the intended positive 
impact our longstanding diversification efforts and recent cost control 
measures were designed to achieve.
A combination of increased demand for our Oil and Gas segment products and 
continued growth in our Adjacent Markets segment fueled both third quarter and 
nine-month results. In the Oil and Gas segment, our rental fleet of OBX ocean 
bottom nodes is near full utilization, reliably collecting high-resolution 
seismic data for clients around the globe. This growing demand and our 
innovation in this product domain were the impetus leading to our recently 
announced $20 million contract with a major contractor for the rental of our 
new shallow water Mariner(R) nodal system. Under current market conditions, we 
believe demand for our Oil and Gas segment products will remain strong into 
fiscal year 2024.

Our Adjacent Market segment had a notably great quarter, setting yet another 
record with the highest quarterly revenue figure ever reported. In just the 
first nine months of fiscal year 2023, revenue is just short of last year's 
full total and beats all other prior fiscal year totals. Compared to last 
year, both the three-month and nine-month periods ended June 30, 2023, grew by 
almost 36%. The increase is driven largely by water meter cables and 
industrial sensor products. Also during the quarter, our Aquana subsidiary 
announced the release of its Actuator Valve Serial (AVS), a remote shut-off 
valve designed to reduce the cost of operations and enhance the safety of 
employees for water utilities. As domestic municipalities continue to update 
their smart water meter systems, we believe the long-term increase in demand 
for these Adjacent Markets products will persist.

Our Emerging Markets segment contributed a small portion of revenue during the 
three- and nine-month periods, primarily related to previously announced 
government and defense industry contracts. Further efforts remain ongoing to 
secure additional contracts in perimeter security and energy transition 
applications such as carbon storage, geothermal and mining. There may be more 
clarity on some of these endeavors in the near future.

As was noted, from a financial perspective, Geospace delivered its most 
successful quarter in many years, with quarterly revenue outpacing that of the 
past nine years. We not only achieved positive net income for the second 
consecutive quarter, but in addition, we strengthened our balance sheet, 
garnering approximately $27 million in cash and cash equivalents with 
approximately $42 million in total liquidity. Also, we recently completed a 
credit agreement with Woodforest National Bank that will provide borrowings to 
significantly boost our liquidity. However, we don't anticipate a need for 
borrowing in the foreseeable future. We look forward to a continuation of 
favorable performance throughout fiscal year 2023 and into 2024, even though 
there may be lulls in some elements of our commerce."

Oil and Gas Markets Segment
Revenue from the Oil and Gas Markets segment totaled $17.7 million for the 
three-month ended June 30, 2023.  Revenue from the same period of the prior 
fiscal year was $9.5 million, an increase of 85.7%.  Revenue for the 
nine-month period ended June 30, 2023, is $56.2 million, an increase of 63.9% 
over the equivalent prior year period.  The increase in revenue for both 
periods was due to higher rental revenue from increased utilization of our 
marine OBX rental fleet and higher demand for our seismic sensors.  In 
addition to ocean bottom node revenue, we recorded profitable revenue for our 
traditional seismic exploration products for the first time in nearly seven 
years due to the sale of marine streamer products.

Adjacent Markets Segment
Revenue from our Adjacent Markets products for the three months ended June 30, 
2023, is $14.9 million an increase of $3.9 million, representing an increase 
of 35.9% from the corresponding period of the prior fiscal year.  The revenue 
for the nine-month period ended June 30, 2023, was $38.4 million, an increase 
of 35.6%, from the same period of the prior fiscal year.  The increase in 
revenue is attributable in part to a recent decision to increase manufacturing 
capacity to meet demand for our water meter cable and connector products. 
Revenue remains stable in our imaging product line where efforts are underway 
to introduce new products to market at strategically affordable price points 
for the multi-billion-dollar screen print industry.

Emerging Markets
For the three-and nine-month periods ended June 30, 2023, the Company's 
Emerging Markets segment generated revenue of $0.1 million and $0.4 million 
respectively. For the similar periods from fiscal year 2022, the Emerging 
Markets segment produced revenue of $0.1 million and $0.6 million, 
respectively. Revenue from this segment consists of on-going service and 
maintenance related to our completed U.S. Customs and Border Protection 
contract as well as other government contracts.

Balance Sheet and Liquidity
For the nine-month period ended June 30, 2023, the Company generated $3.1 
million in cash and cash equivalents from operating activities. The Company 
generated $8.3 million of cash from investing activities that included $11.1 
million in proceeds from the sale of rental equipment and $4.4 million in 
proceeds from the sale of property and equipment.  These increases in cash are 
offset by $6.2 million invested in rental equipment and $1.9 million invested 
in property, plant and equipment.  The majority of additions to the Company's 
rental equipment come as a result of the recently announced Mariner(R) rental 
agreement. As of June 30, 2023, the Company had $27.3 million in cash and cash 
equivalents with no borrowings outstanding.  Additionally, the Company 
recently completed a credit agreement with Woodforest National Bank that will 
provide borrowings of up to $15 million.   Effective July 26, 2023, the total 
liquidity was approximately $42 million. The Company additionally owns 
unencumbered property and real estate in both domestic and international 
locations.

Conference Call Information
The Company will host a conference call to review its third quarter fiscal 
year 2023 financial results on August 11, 2023, at 10:00 a.m. Eastern Time 
(9:00 a.m. Central Time). Participants can access the call at (800) 225-9448 
(US) or (203) 518-9848 (International). Please reference the conference ID: 
GEOSQ323 prior to the start of the conference call. A replay will be available 
for approximately 60 days and may be accessed through the Investor Relations 
tab of the Company's website at www.geospace.com.

About Geospace Technologies
Geospace Technologies is a global technology and instrumentation manufacturer 
specializing in vibration sensing and highly ruggedized products which serve 
energy, industrial, government and commercial customers worldwide. The 
Company's products blend engineering expertise with advanced analytic software 
to optimize energy exploration, enhance national and homeland security, 
empower water utility and property managers, and streamline electronic 
printing solutions. With more than four decades of excellence, the Company's 
more than 600 employees across the world are dedicated to engineering and 
technical quality. Geospace is traded on the U.S. NASDAQ stock exchange as 
GEOS. For more information, visit www.geospace.com.

Media Contact: Caroline Kempf, ckempf@geospace.com
,
321.341.9305

Forward Looking Statements
This news release contains "forward-looking statements" within the meaning of 
Section 27A of the Securities Act of 1933, as amended, and Section 21E of the 
Securities Exchange Act of 1934, as amended. These forward-looking statements 
can be identified by terminology such as "may", "will", "should", "could", 
"intend", "expect", "plan", "budget", "forecast", "anticipate", "believe", 
"estimate", "predict", "potential", "continue", "evaluating" or similar words. 
Statements that contain these words should be read carefully because they 
discuss future expectations, contain projections of our future results of 
operations or of our financial position or state other forward-looking 
information. Examples of forward- looking statements include, statements 
regarding our expected operating results and expected demand for our products 
in various segments.  These forward-looking statements reflect our current 
judgment about future events and trends based on currently available 
information. However, there will likely be events in the future that we are 
not able to predict or control. The factors listed under the caption "Risk 
Factors" in our most recent Annual Report on Form 10-K which is on file with 
the Securities and Exchange Commission, as well as other cautionary language 
in such Annual Report, any subsequent Quarterly Report on Form 10- Q, or in 
our other periodic reports, provide examples of risks, uncertainties and 
events that may cause our actual results to differ materially from the 
expectations we describe in our forward-looking statements. Such examples 
include, but are not limited to, the failure of the Quantum or OptoSeis(R) or 
Aquana technology transactions to yield positive operating results, decreases 
in commodity price levels, the continued adverse impact of COVID-19, which 
could reduce demand for our products, the failure of our products to achieve 
market acceptance (despite substantial investment by us), our sensitivity to 
short term backlog, delayed or cancelled customer orders, product obsolescence 
resulting from poor industry conditions or new technologies, bad debt 
write-offs associated with customer accounts, inability to collect on 
promissory notes, lack of further orders for our OBX systems, failure of our 
Quantum products to be adopted by the border and security perimeter market or 
a decrease in such market due to governmental changes, and infringement or 
failure to protect intellectual property. The occurrence of the events 
described in these risk factors and elsewhere in our most recent Annual Report 
on Form 10-K or in our other periodic reports could have a material adverse 
effect on our business, results of operations and financial position, and 
actual events and results of operations may vary materially from our current 
expectations. We assume no obligation to revise or update any forward- looking 
statement, whether written or oral, that we may make from time to time, 
whether as a result of new information, future developments or otherwise, 
except as required by applicable securities laws and regulations.

                                     # # #                                      


                                                                                

                                                                                
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               GEOSPACE TECHNOLOGIES CORPORATION AND SUBSIDIARIES               
                     CONSOLIDATED STATEMENTS OF OPERATIONS                      
               (in thousands, except share and per share amounts)               
                                  (unaudited)                                   


                                                                                                                                  
                                                                   Three Months Ended                  Nine Months Ended          
                                                                                                                                  
                                                                                                                                  
                                                             June 30, 2023     June 30, 2022     June 30, 2023     June 30, 2022  
                                                                                                                                  
                                                                                                                                  
Revenue:                                                                                                                          
                                                                                                                                  
                                                              $     19,727      $     13,463      $     56,976      $     48,060  
Products                                                                                                                          
                                                                                                                                  
                                                                    12,988             7,228            38,218            15,322  
Rental                                                                                                                            
                                                                                                                                  
                                                                    32,715            20,691            95,194            63,382  
Total revenue                                                                                                                     
                                                                                                                                  
                                                                                                                                  
Cost of revenue:                                                                                                                  
                                                                                                                                  
                                                                    14,522            12,460            43,083            37,310  
Products                                                                                                                          
                                                                                                                                  
                                                                     4,214             4,580            14,649            13,909  
Rental                                                                                                                            
                                                                                                                                  
                                                                    18,736            17,040            57,732            51,219  
Total cost of revenue                                                                                                             
                                                                                                                                  
                                                                                                                                  
                                                                    13,979             3,651            37,462            12,163  
Gross profit                                                                                                                      
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
Operating expenses:                                                                                                               
                                                                                                                                  
                                                                     6,655             6,373            19,477            18,108  
Selling, general and administrative                                                                                               
                                                                                                                                  
                                                                     4,356             4,108            12,097            14,050  
Research and development                                                                                                          
                                                                                                                                  
                                                                         -              (384 )               -            (5,042 )
Change in estimated fair value of contingent consideration                                                                        
                                                                                                                                  
                                                                      (178 )              88               (41 )             116  
Bad debt expense (recovery)                                                                                                       
                                                                                                                                  
                                                                    10,833            10,185            31,533            27,232  
Total operating expenses                                                                                                          
                                                                                                                                  
                                                                                                                                  
                                                                         -                 -             1,315                 -  
Gain on disposal of property                                                                                                      
                                                                                                                                  
                                                                                                                                  
                                                                     3,146            (6,534 )           7,244           (15,069 )
Income (loss) from operations                                                                                                     
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
Other income (expense):                                                                                                           
                                                                                                                                  
                                                                       (22 )             (26 )            (100 )             (26 )
Interest expense                                                                                                                  
                                                                                                                                  
                                                                        88               402               371               722  
Interest income                                                                                                                   
                                                                                                                                  
                                                                       301              (341 )             593              (230 )
Foreign exchange gains (losses), net                                                                                              
                                                                                                                                  
                                                                       (66 )              (7 )             (72 )             (43 )
Other, net                                                                                                                        
                                                                                                                                  
                                                                       301                28               792               423  
Total other income, net                                                                                                           
                                                                                                                                  
                                                                                                                                  
                                                                     3,447            (6,506 )           8,036           (14,646 )
Income (loss) before income taxes                                                                                                 
                                                                                                                                  
                                                                       219                68               268               170  
Income tax expense                                                                                                                
                                                                                                                                  
                                                              $      3,228      $     (6,574 )    $      7,768      $    (14,816 )
Net income (loss)                                                                                                                 
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
Income (loss) per common share:                                                                                                   
                                                                                                                                  
                                                              $       0.25      $      (0.51 )    $       0.59      $      (1.14 )
Basic                                                                                                                             
                                                                                                                                  
                                                              $       0.24      $      (0.51 )    $       0.59      $      (1.14 )
Diluted                                                                                                                           
                                                                                                                                  
                                                                                                                                  
                                                                                                                                  
Weighted average common shares outstanding:                                                                                       
                                                                                                                                  
                                                                13,171,654        13,013,616        13,131,795        12,977,146  
Basic                                                                                                                             
                                                                                                                                  
                                                                13,320,881        13,013,616        13,157,919        12,977,146  
Diluted                                                                                                                           
                                                                                                                                  


                                                                                
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               GEOSPACE TECHNOLOGIES CORPORATION AND SUBSIDIARIES               
                          CONSOLIDATED BALANCE SHEETS                           
                      (in thousands except share amounts)                       
                                  (unaudited)                                   


                                                                                                                                    
                                                                                              June 30, 2023     September 30, 2022  
                                                                                                                                    
                                                                                                                                    
ASSETS                                                                                                                              
                                                                                                                                    
                                                                                                                                    
Current                                                                                                                             
assets:                                                                                                                             
                                                                                                                                    
                                                                                                  $  27,264            $    16,109  
Cash and cash                                                                                                                       
equivalents                                                                                                                         
                                                                                                                                    
                                                                                                          -                    894  
Short-term                                                                                                                          
investments                                                                                                                         
                                                                                                                                    
                                                                                                     26,309                 20,886  
Trade accounts and                                                                                                                  
notes receivable, net                                                                                                               
                                                                                                                                    
                                                                                                     19,603                 19,995  
Inventories,                                                                                                                        
net                                                                                                                                 
                                                                                                                                    
                                                                                                      3,200                  2,077  
Prepaid expenses and                                                                                                                
other current assets                                                                                                                
                                                                                                                                    
                                                                                                     76,376                 59,961  
Total current                                                                                                                       
assets                                                                                                                              
                                                                                                                                    
                                                                                                                                    
                                                                                                     22,311                 12,526  
Non-current                                                                                                                         
inventories, net                                                                                                                    
                                                                                                                                    
                                                                                                     18,381                 28,199  
Rental                                                                                                                              
equipment, net                                                                                                                      
                                                                                                                                    
                                                                                                     21,919                 26,598  
Property, plant and                                                                                                                 
equipment, net                                                                                                                      
                                                                                                                                    
                                                                                                        776                    957  
Operating                                                                                                                           
right-of-use assets                                                                                                                 
                                                                                                                                    
                                                                                                        736                    736  
Goodwill                                                                                                                            
                                                                                                                                    
                                                                                                      4,951                  5,573  
Other intangible                                                                                                                    
assets, net                                                                                                                         
                                                                                                                                    
                                                                                                        233                    506  
Other non-current                                                                                                                   
assets                                                                                                                              
                                                                                                                                    
                                                                                                  $ 145,683            $   135,056  
Total assets                                                                                                                        
                                                                                                                                    
                                                                                                                                    
                                                                                                                                    
LIABILITIES AND                                                                                                                     
STOCKHOLDERS' EQUITY                                                                                                                
                                                                                                                                    
                                                                                                                                    
Current                                                                                                                             
liabilities:                                                                                                                        
                                                                                                                                    
                                                                                                  $   6,884            $     5,595  
Accounts                                                                                                                            
payable trade                                                                                                                       
                                                                                                                                    
                                                                                                          -                    175  
Contingent                                                                                                                          
consideration                                                                                                                       
                                                                                                                                    
                                                                                                        253                    241  
Operating lease                                                                                                                     
liabilities                                                                                                                         
                                                                                                                                    
                                                                                                      8,990                  6,616  
Other current                                                                                                                       
liabilities                                                                                                                         
                                                                                                                                    
                                                                                                     16,127                 12,627  
Total current                                                                                                                       
liabilities                                                                                                                         
                                                                                                                                    
                                                                                                                                    
                                                                                                        583                    769  
Non-current operating                                                                                                               
lease liabilities                                                                                                                   
                                                                                                                                    
                                                                                                         16                     13  
Deferred tax                                                                                                                        
liabilities, net                                                                                                                    
                                                                                                                                    
                                                                                                     16,726                 13,409  
Total                                                                                                                               
liabilities                                                                                                                         
                                                                                                                                    
                                                                                                                                    
                                                                                                                                    
Commitments and                                                                                                                     
contingencies                                                                                                                       
                                                                                                                                    
                                                                                                                                    
                                                                                                                                    
Stockholders'                                                                                                                       
equity:                                                                                                                             
                                                                                                                                    
                                                                                                          -                      -  
Preferred stock, 1,000,000 shares authorized,                                                                                       
no shares issued and outstanding                                                                                                    
                                                                                                                                    
                                                                                                        140                    139  
Common Stock, $.01 par value, 20,000,000 shares authorized; 14,028,481 and 13,863,233                                               
shares issued, respectively; and 13,186,489 and 13,021,241 shares outstanding, respectively                                         
                                                                                                                                    
                                                                                                     95,741                 94,667  
Additional                                                                                                                          
paid-in capital                                                                                                                     
                                                                                                                                    
                                                                                                     57,422                 49,654  
Retained                                                                                                                            
earnings                                                                                                                            
                                                                                                                                    
                                                                                                    (16,846 )              (15,313 )
Accumulated other                                                                                                                   
comprehensive loss                                                                                                                  
                                                                                                                                    
                                                                                                     (7,500 )               (7,500 )
Treasury stock, at                                                                                                                  
cost, 841,992 shares                                                                                                                
                                                                                                                                    
                                                                                                    128,957                121,647  
Total stockholders'                                                                                                                 
equity                                                                                                                              
                                                                                                                                    
                                                                                                  $ 145,683            $   135,056  
Total liabilities and                                                                                                               
stockholders' equity                                                                                                                
                                                                                                                                    



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               GEOSPACE TECHNOLOGIES CORPORATION AND SUBSIDIARIES               
                     CONSOLIDATED STATEMENTS OF CASH FLOWS                      
                                 (in thousands)                                 
                                  (unaudited)                                   


                                                                                     
                                                          Nine Months Ended          
                                                                                     
                                                                                     
                                                    June 30, 2023     June 30, 2022  
                                                                                     
                                                                                     
Cash flows from                                                                      
operating activities:                                                                
                                                                                     
                                                        $   7,768         $ (14,816 )
Net income                                                                           
(loss)                                                                               
                                                                                     
                                                                                     
Adjustments to reconcile net income (loss) to net                                    
cash provided by (used in) operating activities:                                     
                                                                                     
                                                                1               (12 )
Deferred income tax                                                                  
expense (benefit)                                                                    
                                                                                     
                                                            9,204            10,500  
Rental equipment                                                                     
depreciation                                                                         
                                                                                     
                                                            2,785             3,112  
Property, plant and                                                                  
equipment depreciation                                                               
                                                                                     
                                                              622             1,365  
Amortization of                                                                      
intangible assets                                                                    
                                                                                     
                                                              (50 )              89  
Amortization of premiums (accretion of                                               
discounts) on short-term investments                                                 
                                                                                     
                                                            1,074             1,342  
Stock-based                                                                          
compensation expense                                                                 
                                                                                     
                                                              (41 )             116  
Bad debt expense                                                                     
(recovery)                                                                           
                                                                                     
                                                            2,131             2,310  
Inventory                                                                            
obsolescence expense                                                                 
                                                                                     
                                                                -            (5,042 )
Change in estimated fair value                                                       
of contingent consideration                                                          
                                                                                     
                                                           (4,318 )         (10,801 )
Gross profit from sale                                                               
of used rental equipment                                                             
                                                                                     
                                                           (1,315 )               -  
Gain on disposal                                                                     
of property                                                                          
                                                                                     
                                                             (432 )              (9 )
Gain on disposal                                                                     
of equipment                                                                         
                                                                                     
                                                                -                22  
Realized loss on                                                                     
short-term investments                                                               
                                                                                     
                                                               38                 -  
Realized foreign currency translation loss                                           
from dissolution of foreign subsidiary                                               
                                                                                     
                                                                                     
Effects of changes in operating                                                      
assets and liabilities:                                                              
                                                                                     
                                                          (10,561 )           1,455  
Trade accounts and                                                                   
notes receivable                                                                     
                                                                                     
                                                                -             1,051  
Unbilled                                                                             
receivables                                                                          
                                                                                     
                                                           (7,175 )          (1,705 )
Inventories                                                                          
                                                                                     
                                                              453              (250 )
Other assets                                                                         
                                                                                     
                                                            1,290            (2,223 )
Accounts                                                                             
payable trade                                                                        
                                                                                     
                                                            1,654               215  
Other                                                                                
liabilities                                                                          
                                                                                     
                                                            3,128           (13,281 )
Net cash provided by (used                                                           
in) operating activities                                                             
                                                                                     
                                                                                     
                                                                                     
Cash flows from                                                                      
investing activities:                                                                
                                                                                     
                                                           (1,862 )            (913 )
Purchase of property,                                                                
plant and equipment                                                                  
                                                                                     
                                                              724                 9  
Proceeds from the                                                                    
sale of equipment                                                                    
                                                                                     
                                                            3,682                 -  
Proceeds from the                                                                    
sale of property                                                                     
                                                                                     
                                                           (6,213 )          (4,121 )
Investment in                                                                        
rental equipment                                                                     
                                                                                     
                                                           11,095             5,929  
Proceeds from the sale                                                               
of used rental equipment                                                             
                                                                                     
                                                                -              (450 )
Purchases of                                                                         
short-term investments                                                               
                                                                                     
                                                              900             8,224  
Proceeds from the sale of                                                            
short-term investments                                                               
                                                                                     
                                                            8,326             8,678  
Net cash provided by                                                                 
investing activities                                                                 
                                                                                     
                                                                                     
                                                                                     
Cash flows from                                                                      
financing activities:                                                                
                                                                                     
                                                             (175 )            (807 )
Payments on contingent                                                               
consideration                                                                        
                                                                                     
                                                                -              (211 )
Debt issuance                                                                        
costs                                                                                
                                                                                     
                                                                -              (695 )
Purchase of                                                                          
treasury stock                                                                       
                                                                                     
                                                             (175 )          (1,713 )
Net cash used in                                                                     
financing activities                                                                 
                                                                                     
                                                                                     
                                                             (124 )            (282 )
Effect of exchange                                                                   
rate changes on cash                                                                 
                                                                                     
                                                           11,155            (6,598 )
Increase (decrease) in                                                               
cash and cash equivalents                                                            
                                                                                     
                                                           16,109            14,066  
Cash and cash equivalents,                                                           
beginning of fiscal year                                                             
                                                                                     
                                                        $  27,264         $   7,468  
Cash and cash equivalents,                                                           
end of fiscal period                                                                 
                                                                                     
                                                                                     
                                                                                     
SUPPLEMENTAL CASH                                                                    
FLOW INFORMATION:                                                                    
                                                                                     
                                                        $     111         $     168  
Cash paid for                                                                        
income taxes                                                                         
                                                                                     
                                                                -            11,745  
Issuance of note receivable related                                                  
to sale of used rental equipment                                                     
                                                                                     
                                                              117             1,194  
Inventory transferred                                                                
to rental equipment                                                                  
                                                                                     
                                                                -               172  
Inventory transferred to                                                             
property, plant and equipment                                                        
                                                                                     



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               GEOSPACE TECHNOLOGIES CORPORATION AND SUBSIDIARIES               
             SUMMARY OF SEGMENT REVENUE AND OPERATING INCOME (LOSS)             
                                 (in thousands)                                 
                                  (unaudited)                                   


                                                                                                                   
                                                       Three Months Ended                 Nine Months Ended        
                                                                                                                   
                                                                                                                   
                                                  June 30, 2023    June 30, 2022    June 30, 2023    June 30, 2022 
                                                                                                                   
                                                                                                                   
Oil and Gas Markets segment revenue                                                                                
                                                                                                                   
                                                       $  3,363         $  1,592         $  9,509         $  3,428 
Traditional seismic exploration product revenue                                                                    
                                                                                                                   
                                                         13,786            7,233           45,920           29,467 
Wireless seismic exploration product revenue                                                                       
                                                                                                                   
                                                            523              692              810            1,422 
Reservoir product revenue                                                                                          
                                                                                                                   
                                                         17,672            9,517           56,239           34,317 
                                                                                                                   
Adjacent Markets segment revenue:                                                                                  
                                                                                                                   
                                                         11,678            7,465           29,250           18,471 
Industrial product revenue                                                                                         
                                                                                                                   
                                                          3,184            3,473            9,142            9,841 
Imaging product revenue                                                                                            
                                                                                                                   
                                                         14,862           10,938           38,392           28,312 
                                                                                                                   
Emerging Markets segment revenue:                                                                                  
                                                                                                                   
                                                            109              135              393              571 
Border and perimeter security product revenue                                                                      
                                                                                                                   
                                                                                                                   
                                                             72              101              170              182 
Corporate                                                                                                          
                                                                                                                   
                                                       $ 32,715         $ 20,691         $ 95,194         $ 63,382 
Total revenue                                                                                                      
                                                                                                                   



                                                                                                     
                                      Three Months Ended                  Nine Months Ended          
                                                                                                     
                                                                                                     
                                June 30, 2023     June 30, 2022     June 30, 2023     June 30, 2022  
                                                                                                     
                                                                                                     
Operating income (loss):                                                                             
                                                                                                     
                                     $  3,238          $ (3,695 )        $  9,820         $  (6,209 )
Oil and Gas Markets segment                                                                          
                                                                                                     
                                        4,346             1,841             9,148             4,341  
Adjacent Markets segment                                                                             
                                                                                                     
                                       (1,047 )          (1,405 )          (3,267 )          (3,609 )
Emerging Markets segment                                                                             
                                                                                                     
                                       (3,391 )          (3,275 )          (8,457 )          (9,592 )
Corporate                                                                                            
                                                                                                     
                                     $  3,146          $ (6,534 )        $  7,244         $ (15,069 )
Total operating income (loss)                                                                        
                                                                                                     



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