BASIS OF PRESENTATION	12 Months Ended
Dec. 31, 2014
BASIS OF PRESENTATION
BASIS OF PRESENTATION	NOTE A — NATURE OF OPERATIONS/BASIS OF PRESENTATION The Company (as defined below) is engaged in the geophysical services business and primarily conducts seismic surveys and sells gravity data to companies engaged in exploration in the oil and gas industry in the U.S. and Canada. Material Transaction On February 11, 2015, pursuant to the previously announced Agreement and Plan of Merger, dated October 8, 2014 (the “Merger Agreement”), by and among TGC Industries, Inc. (“Legacy TGC” or the “Company”), Dawson Geophysical Company (“Legacy Dawson”), and Riptide Acquisition Corp., a wholly-owned subsidiary of the Company (“Merger Sub”), merged with and into Legacy Dawson, with Legacy Dawson continuing after the merger as the surviving entity and a wholly-owned subsidiary of the Company. At the effective time of the Merger (the “Effective Time”), without any action on the part of any shareholder, each issued and outstanding share of Legacy Dawson’s common stock, par value $0.331/3 per share (the “Legacy Dawson Common Stock”), including shares underlying Legacy Dawson’s outstanding equity awards, was converted into the right to receive 1.760 shares of common stock of the Company, par value $0.01 per share (the “Company Common Stock”), after giving effect to a 1-for-3 reverse stock split of the issued and outstanding Company Common Stock which occurred immediately prior to the Merger (the “Reverse Stock Split”). In connection with the Merger, Legacy Dawson changed its name to “Dawson Operating Company” and Legacy TGC changed its name to “Dawson Geophysical Company.” These financial statements represent only the financial condition and the results of operations for Legacy TGC as of and for the three years ended December 31, 2014 and do not include the financial results of Legacy Dawson. Reverse Stock Split All share and per share amounts of common stock have been retrospectively adjusted to give effect to the Reverse Stock Split effected on February 11, 2015, including those amounts included in the consolidated financial statements, which have been adjusted for all periods to give retroactive effect to the Reverse Stock Split.

NOTE A — NATURE OF OPERATIONS/BASIS OF PRESENTATION

The Company (as defined below) is engaged in the geophysical services business and primarily conducts seismic surveys and sells gravity data to companies engaged in exploration in the oil and gas industry in the U.S. and Canada.

Material Transaction

On February 11, 2015, pursuant to the previously announced Agreement and Plan of Merger, dated October 8, 2014 (the “Merger Agreement”), by and among TGC Industries, Inc. (“Legacy TGC” or the “Company”), Dawson Geophysical Company (“Legacy Dawson”), and Riptide Acquisition Corp., a wholly-owned subsidiary of the Company (“Merger Sub”), merged with and into Legacy Dawson, with Legacy Dawson continuing after the merger as the surviving entity and a wholly-owned subsidiary of the Company. At the effective time of the Merger (the “Effective Time”), without any action on the part of any shareholder, each issued and outstanding share of Legacy Dawson’s common stock, par value $0.331/3 per share (the “Legacy Dawson Common Stock”), including shares underlying Legacy Dawson’s outstanding equity awards, was converted into the right to receive 1.760 shares of common stock of the Company, par value $0.01 per share (the “Company Common Stock”), after giving effect to a 1-for-3 reverse stock split of the issued and outstanding Company Common Stock which occurred immediately prior to the Merger (the “Reverse Stock Split”). In connection with the Merger, Legacy Dawson changed its name to “Dawson Operating Company” and Legacy TGC changed its name to “Dawson Geophysical Company.” These financial statements represent only the financial condition and the results of operations for Legacy TGC as of and for the three years ended December 31, 2014 and do not include the financial results of Legacy Dawson.

Reverse Stock Split

All share and per share amounts of common stock have been retrospectively adjusted to give effect to the Reverse Stock Split effected on February 11, 2015, including those amounts included in the consolidated financial statements, which have been adjusted for all periods to give retroactive effect to the Reverse Stock Split.