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Geospace Technologies Corp. – ‘10-Q’ for 6/30/22 – ‘EX-101.DEF’

On:  Wednesday, 8/10/22, at 2:46pm ET   ·   For:  6/30/22   ·   Accession #:  950170-22-16396   ·   File #:  1-13601

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 8/10/22  Geospace Technologies Corp.       10-Q        6/30/22   78:10M                                    Donnelley … Solutions/FA

Quarterly Report   —   Form 10-Q

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Quarterly Report                                    HTML   2.92M 
 2: EX-31.1     Certification -- §302 - SOA'02                      HTML     28K 
 3: EX-31.2     Certification -- §302 - SOA'02                      HTML     28K 
 4: EX-32.1     Certification -- §906 - SOA'02                      HTML     24K 
 5: EX-32.2     Certification -- §906 - SOA'02                      HTML     24K 
11: R1          Document and Entity Information                     HTML     75K 
12: R2          Consolidated Balance Sheets (Unaudited)             HTML    138K 
13: R3          Consolidated Balance Sheets (Unaudited)             HTML     40K 
                (Parenthetical)                                                  
14: R4          Consolidated Statements of Operations (Unaudited)   HTML    138K 
15: R5          Consolidated Statements of Comprehensive Loss       HTML     48K 
                (Unaudited)                                                      
16: R6          Consolidated Statements of Stockholders' Equity     HTML     87K 
                (Unaudited)                                                      
17: R7          Consolidated Statements of Cash Flows (Unaudited)   HTML    128K 
18: R8          Significant Accounting Policies                     HTML     39K 
19: R9          Revenue Recognition                                 HTML    219K 
20: R10         Investments                                         HTML     72K 
21: R11         Fair Value of Financial Instruments                 HTML    164K 
22: R12         Trade Accounts and Financing Receivables            HTML     90K 
23: R13         Inventories                                         HTML     57K 
24: R14         Leases                                              HTML    156K 
25: R15         Goodwill and Other Intangible Assets                HTML     98K 
26: R16         Long-Term Debt                                      HTML     35K 
27: R17         Stock-Based Compensation                            HTML     32K 
28: R18         Loss Per Common Share                               HTML    109K 
29: R19         Commitments and Contingencies                       HTML     46K 
30: R20         Segment Information                                 HTML    128K 
31: R21         Income Taxes                                        HTML     28K 
32: R22         Risks and Uncertainties                             HTML     47K 
33: R23         Significant Accounting Policies (Policies)          HTML     50K 
34: R24         Revenue Recognition (Tables)                        HTML    199K 
35: R25         Investments (Tables)                                HTML     65K 
36: R26         Fair Value of Financial Instruments (Tables)        HTML    163K 
37: R27         Trade Accounts and Financing Receivables (Tables)   HTML     80K 
38: R28         Inventories (Tables)                                HTML     54K 
39: R29         Leases (Tables)                                     HTML    145K 
40: R30         Goodwill and Other Intangible Assets (Tables)       HTML     94K 
41: R31         Loss Per Common Share (Tables)                      HTML    106K 
42: R32         Segment Information (Tables)                        HTML    124K 
43: R33         Significant Accounting Policies - Additional        HTML     79K 
                Information (Details)                                            
44: R34         Revenue Recognition - Additional Information        HTML     79K 
                (Details)                                                        
45: R35         Revenue Recognition - Additional Information        HTML     26K 
                (Details 1)                                                      
46: R36         Revenue Recognition - Summary of Revenue from the   HTML     52K 
                Sale of Products and Performance of Services Under               
                Contracts with Customers Excludes All Revenue                    
                Earned from Rental Contracts by Operating Segments               
                (Details)                                                        
47: R37         Revenue Recognition - Summary of Revenue from the   HTML     42K 
                Sale of Products and Services Under Contracts with               
                Customers Excludes All Revenue Earned from Rental                
                Contracts by Geographic Areas (Details)                          
48: R38         Investments - Additional Information (Details)      HTML     29K 
49: R39         Investments - Summary of Short-Term Investments     HTML     31K 
                (Details)                                                        
50: R40         Fair Value of Financial Instruments - Fair Value    HTML     43K 
                of Company's Short-Term Investment and Contingent                
                Consideration by Valuation Hierarchy (Details)                   
51: R41         Fair Value of Financial Instruments - Changes in    HTML     31K 
                Fair Value of Company Level 3 Financial                          
                Instruments (Details)                                            
52: R42         Trade Accounts and Financing Receivables - Trade    HTML     30K 
                Accounts Receivable, Net (Details)                               
53: R43         Trade Accounts and Financing Receivables -          HTML     39K 
                Financing Receivables (Details)                                  
54: R44         Trade Accounts and Financing Receivables -          HTML     54K 
                Additional Information (Details)                                 
55: R45         Inventories - Inventories (Details)                 HTML     36K 
56: R46         Inventories - Additional Information (Details)      HTML     26K 
57: R47         Leases - Additional Information (Details)           HTML     54K 
58: R48         Leases - Summary of Maturities of Operating Lease   HTML     45K 
                Liabilities (Details)                                            
59: R49         Leases - Summary of Lease Costs (Details)           HTML     29K 
60: R50         Leases - Summary of Other Information Related to    HTML     31K 
                Operating Leases (Details)                                       
61: R51         Leases - Rental Equipment (Details)                 HTML     27K 
62: R52         Leases - Future Minimum Lease Payment (Details)     HTML     36K 
63: R53         Goodwill and Other Intangible Assets - Schedule of  HTML     46K 
                Goodwill and Other Intangible Assets (Details)                   
64: R54         Goodwill and Other Intangible Assets - Additional   HTML     41K 
                Information (Details)                                            
65: R55         Goodwill and Other Intangible Assets - Future       HTML     37K 
                Estimated Amortization Expense Of Other intangible               
                Assets (Details)                                                 
66: R56         Long-Term Debt - Additional Information (Details)   HTML     49K 
67: R57         Stock-Based Compensation - Additional Information   HTML     49K 
                (Details)                                                        
68: R58         Loss Per Common Share - Calculation of Net Loss     HTML     63K 
                and Weighted Average Common Shares and Common                    
                Equivalent Shares Outstanding for Computation of                 
                Loss Per Share (Details)                                         
69: R59         Loss Per Common Share - Additional Information      HTML     29K 
                (Details)                                                        
70: R60         Commitments and Contingencies - Additional          HTML     71K 
                Information (Details)                                            
71: R61         Segment Information - Summary of Company's Segment  HTML     46K 
                Information (Details)                                            
72: R62         Income Taxes - Additional Information (Details)     HTML     26K 
73: R63         Risks and Uncertainties - Additional Information    HTML     62K 
                (Details)                                                        
76: XML         IDEA XML File -- Filing Summary                      XML    141K 
74: XML         XBRL Instance -- geos-20220630_htm                   XML   2.76M 
75: EXCEL       IDEA Workbook of Financial Reports                  XLSX    130K 
 7: EX-101.CAL  XBRL Calculations -- geos-20220630_cal               XML    211K 
 8: EX-101.DEF  XBRL Definitions -- geos-20220630_def                XML    476K 
10: EX-101.LAB  XBRL Labels -- geos-20220630_lab                     XML   1.22M 
 6: EX-101.PRE  XBRL Presentations -- geos-20220630_pre              XML    861K 
 9: EX-101.SCH  XBRL Schema -- geos-20220630                         XSD    178K 
77: JSON        XBRL Instance as JSON Data -- MetaLinks              423±   651K 
78: ZIP         XBRL Zipped Folder -- 0000950170-22-016396-xbrl      Zip    313K

‘EX-101.DEF’   —   XBRL Definitions — geos-20220630_def

This Exhibit is an XBRL XML File.

                                                                                                                                                                                
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<!-- Copyright (c) 2022 Donnelly Financial Solutions, Inc. All Rights Reserved. -->
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<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/Role_StatementCONSOLIDATEDSTATEMENTSOFSTOCKHOLDERSEQUITYUnaudited" xlink:href="geos-20220630.xsd#Role_StatementCONSOLIDATEDSTATEMENTSOFSTOCKHOLDERSEQUITYUnaudited" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/Role_DisclosureRevenueRecognitionAdditionalInformationDetails1" xlink:href="geos-20220630.xsd#Role_DisclosureRevenueRecognitionAdditionalInformationDetails1" xlink:type="simple"/>
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<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/Role_DisclosureRevenueRecognitionSummaryOfRevenueFromSaleOfProductsAndServicesUnderContractsWithCustomersExcludesAllRevenueEarnedFromRentalContractsByGeographicAreasDetails" xlink:href="geos-20220630.xsd#Role_DisclosureRevenueRecognitionSummaryOfRevenueFromSaleOfProductsAndServicesUnderContractsWithCustomersExcludesAllRevenueEarnedFromRentalContractsByGeographicAreasDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/DisclosureInvestmentsAdditionalInformationDetails" xlink:href="geos-20220630.xsd#DisclosureInvestmentsAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/DisclosureInvestmentsSummaryOfShorttermInvestmentsDetails" xlink:href="geos-20220630.xsd#DisclosureInvestmentsSummaryOfShorttermInvestmentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/DisclosureFairValueOfFinancialInstrumentsFairValueOfCompanysShorttermInvestmentAndContingentConsiderationByValuationHierarchyDetails" xlink:href="geos-20220630.xsd#DisclosureFairValueOfFinancialInstrumentsFairValueOfCompanysShorttermInvestmentAndContingentConsiderationByValuationHierarchyDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/DisclosureFairValueOfFinancialInstrumentsChangesInFairValueOfCompanyLevel3FinancialInstrumentsDetails" xlink:href="geos-20220630.xsd#DisclosureFairValueOfFinancialInstrumentsChangesInFairValueOfCompanyLevel3FinancialInstrumentsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/Role_DisclosureTradeAccountsAndFinancingReceivablesFinancingReceivablesDetails" xlink:href="geos-20220630.xsd#Role_DisclosureTradeAccountsAndFinancingReceivablesFinancingReceivablesDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/Role_DisclosureTradeAccountsAndFinancingReceivablesAdditionalInformationDetails" xlink:href="geos-20220630.xsd#Role_DisclosureTradeAccountsAndFinancingReceivablesAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/Role_DisclosureLeasesAdditionalInformationDetails" xlink:href="geos-20220630.xsd#Role_DisclosureLeasesAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/Role_DisclosureGoodwillAndOtherIntangibleAssetsScheduleOfGoodwillAndOtherIntangibleAssetsDetails" xlink:href="geos-20220630.xsd#Role_DisclosureGoodwillAndOtherIntangibleAssetsScheduleOfGoodwillAndOtherIntangibleAssetsDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/Role_DisclosureGoodwillAndOtherIntangibleAssetsAdditionalInformationDetails" xlink:href="geos-20220630.xsd#Role_DisclosureGoodwillAndOtherIntangibleAssetsAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/DisclosureLongtermDebtAdditionalInformationDetails" xlink:href="geos-20220630.xsd#DisclosureLongtermDebtAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/Role_DisclosureStockBasedCompensationAdditionalInformationDetails" xlink:href="geos-20220630.xsd#Role_DisclosureStockBasedCompensationAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/Role_DisclosureLossPerCommonShareAdditionalInformationDetails" xlink:href="geos-20220630.xsd#Role_DisclosureLossPerCommonShareAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/DisclosureCommitmentsAndContingenciesAdditionalInformationDetails" xlink:href="geos-20220630.xsd#DisclosureCommitmentsAndContingenciesAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/Role_DisclosureSegmentInformationSummaryOfCompanySSegmentInformationDetails" xlink:href="geos-20220630.xsd#Role_DisclosureSegmentInformationSummaryOfCompanySSegmentInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://www.geospace.com/20220630/taxonomy/role/Role_DisclosureRisksAndUncertaintiesAdditionalInformationDetails" xlink:href="geos-20220630.xsd#Role_DisclosureRisksAndUncertaintiesAdditionalInformationDetails" xlink:type="simple"/>
<link:roleRef roleURI="http://fasb.org/us-gaap/role/eedm/ExtensibleEnumerationLists" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-roles-2022.xsd#eedm" xlink:type="simple"/>
<link:definitionLink xlink:type="extended" xlink:role="http://www.geospace.com/20220630/taxonomy/role/Role_StatementCONSOLIDATEDSTATEMENTSOFSTOCKHOLDERSEQUITYUnaudited">
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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable"/>
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<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_EquityComponentDomain" xlink:label="us-gaap_EquityComponentDomain"/>
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<link:loc xlink:type="locator" xlink:href="geos-20220630.xsd#geos_CustomerTwoMember" xlink:label="geos_CustomerTwoMember"/>
<link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2022/elts/us-gaap-2022.xsd#us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax" xlink:label="us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax"/>
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<link:loc xlink:type="locator" xlink:href="geos-20220630.xsd#geos_NetCarryingValueOfSubsidiary" xlink:label="geos_NetCarryingValueOfSubsidiary"/>
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<link:loc xlink:type="locator" xlink:href="geos-20220630.xsd#geos_RevenueFromDomesticSales" xlink:label="geos_RevenueFromDomesticSales"/>
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2 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 9/22/17  Geospace Technologies Corp.       8-K:5,9     9/21/17    3:99K                                    Donnelley … Solutions/FA
 5/08/15  Geospace Technologies Corp.       10-Q        3/31/15   66:7.3M                                   ActiveDisclosure/FA
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