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0000844965-12-000122.txt : 20121012 0000844965-12-000122.hdr.sgml : 20121012 20121011185028 ACCESSION NUMBER: 0000844965-12-000122 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20120727 ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20121012 DATE AS OF CHANGE: 20121011 FILER: COMPANY DATA: COMPANY CONFORMED NAME: TETRA TECHNOLOGIES INC CENTRAL INDEX KEY: 0000844965 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 742148293 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-13455 FILM NUMBER: 121140766 BUSINESS ADDRESS: STREET 1: 24955 INTERSTATE 45 NORTH CITY: THE WOODLANDS STATE: TX ZIP: 77380 BUSINESS PHONE: 2813671983 MAIL ADDRESS: STREET 1: 24955 INTERSTATE 45 NORTH CITY: THE WOODLANDS STATE: TX ZIP: 77380 8-K/A 1 tti8k-20121011.htm FORM 8-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K/A

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

Date of report (date of earliest event reported): July 27, 2012

TETRA Technologies, Inc.

(Exact name of registrant as specified in its charter)

Delaware	1-13455	74-2148293
(State or other jurisdiction	(Commission File Number)	(IRS Employer
of incorporation)		Identification No.)

24955 Interstate 45 North
The Woodlands, Texas 77380
(Address of Principal Executive Offices and Zip Code)

Registrant’s telephone number, including area code: (281) 367-1983

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 Instruction 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-12b)

[ ] 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))

Explanatory Note

On July 31, 2012, TETRA Technologies, Inc. (TETRA) filed a Current Report on Form 8-K announcing that TETRA, through its wholly owned subsidiaries TETRA Production Testing Services, LLC, a Delaware limited liability company (“TPTS”) and Greywolf Energy Services Ltd., an Alberta corporation (“Greywolf Energy,” and collectively with TPTS, the “Purchasers”), closed its previously announced acquisition of substantially all of the assets of Greywolf Production Systems Inc., an Alberta corporation (“GPS Inc.”), 1554531 Alberta Ltd., an Alberta corporation (“1554531”) and GPS Limited, a Colorado corporation (“GPS Ltd.,” and collectively with GPS Inc. and 1554531, the “Vendors”) pursuant to an Asset Purchase Agreement (the “Purchase Agreement”) between the Vendors, Greywolf USA Holdings, Inc., a Colorado corporation, the shareholders designated therein and the Purchasers, for an aggregate of US $55.5 million in cash consideration. This Amendment No. 1 to the Current Report on Form 8-K (“Amendment No. 1”) is being filed by TETRA to amend the Current Report on Form 8-K filed on July 31, 2012 to provide the required financial information in accordance with Items 9.01(a) and 9.01(b) of such Current Report.

Item 9.01. Financial Statements and Exhibits.

(a) Financial Statements of Businesses Acquired.

The audited consolidated financial statements of GPS Inc. and its subsidiaries, as well as the associated report of independent registered public accounting firm related thereto for the fiscal year ended September 30, 2011, are included in this Amendment No. 1 as Exhibit 99.1 and incorporated herein by reference in response to Item 9.01(a). These financial statements are denominated in Canadian Dollars.

The unaudited consolidated financial statements of GPS Inc. and its subsidiaries as of March 31, 2012 and for the six-month periods ended March 31, 2012 and 2011 are included in this Amendment No. 1 as Exhibit 99.2 and incorporated herein by reference in response to Item 9.01(a). These financial statements are denominated in Canadian Dollars.

(b) Pro Forma Financial Information.

The unaudited pro forma condensed combined balance sheet of TETRA as of March 31, 2012 and the unaudited pro forma condensed combined statements of operations for the year ended December 31, 2011 and the three-month period ended March 31, 2012 are included in this Amendment No. 1 as Exhibit 99.3 and incorporated herein by reference in response to Item 9.01(b).

Exhibits.

Exhibit Number		Description
Exhibit 23.1		Consent of BDO Canada LLP
Exhibit 99.1		Audited Consolidated Financial Statements of Greywolf Production Systems, Inc. for the fiscal year ended September 30, 2011
Exhibit 99.2		Unaudited Consolidated Financial Statements of Greywolf Production Systems, Inc. as of March 31, 2012 and for the six-month periods ended March 31, 2012 and 2011.
Exhibit 99.3		Unaudited pro forma condensed combined balance sheet of TETRA Technologies, Inc. as of March 31, 2012 and the unaudited pro forma condensed combined statements of operations for the year ended December 31, 2011 and the three-month period ended March 31, 2012.

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.

	TETRA Technologies, Inc.
By:	/s/Stuart M. Brightman
	Stuart M. Brightman
	President & Chief Executive Officer
Date: October 11, 2012

EXHIBIT INDEX

Exhibit Number		Description
Exhibit 23.1		Consent of BDO Canada LLP
Exhibit 99.1		Audited Consolidated Financial Statements of Greywolf Production Systems, Inc. for the fiscal year ended September 30, 2011.
Exhibit 99.2		Unaudited Consolidated Financial Statements of Greywolf Production Systems, Inc. as of March 31, 2012 and for the six-month periods ended March 31, 2012 and 2011.
Exhibit 99.3		Unaudited pro forma condensed combined balance sheet of TETRA Technologies, Inc. as of March 31, 2012 and the unaudited pro forma condensed combined statements of operations for the year ended December 31, 2011 and the three-month period ended March 31, 2012.

EX-23 2 tti8k-ex23_1.htm EXHIBIT 23.1

Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

We hereby consent to the incorporation by reference in the following Registration Statements:

(1) Registration Statement (Form S-4 No. 333-115859) of TETRA Technologies, Inc. and in the related Prospectus,

(2) Registration Statements (Form S-8 Nos. 333-40509, 33-41337, 33-35750, 33-76804, 33-76806, 333-04284, 333-09889, 333-61988, 333-84444, 333-76039, 333-114034, 333-115859, 333-126422, 333-133790, 333-142637, 333-149347, 333-149348, 333-150783, 333-166537, 333-174090, 333-177995, and 333-183030) of TETRA Technologies, Inc., and

(3) Registration Statement (Form S-3 No. 333-163409) of TETRA Technologies, Inc. and in the related Prospectus;

of our report dated July 25, 2012, with respect to the consolidated balance sheet of Greywolf Production Systems, Inc. and subsidiaries as of September 30, 2011, and the related consolidated statements of income, retained earnings and cash flows for the year ended September 30, 2011 which is contained in this Current Report on Form 8-K/A.

/s/BDO Canada LLP

Chartered Accountants

Red Deer, Alberta

October 9, 2012

EX-99 3 tti8k-ex99_1.htm EXHIBIT 99.1

Exhibit 99.1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Directors of Greywolf Production Systems Inc.

We have audited the accompanying consolidated financial statements of Greywolf Production Systems Inc. and its subsidiaries, which comprise the consolidated balance sheet as at September 30, 2011, and the consolidated statements of income, retained earnings and cash flows for the year then ended, and a summary of significant accounting policies and other explanatory information.

Management’s Responsibility for the Consolidated Financial Statements

Management is responsible for the preparation and fair presentation of these consolidated financial statements in accordance with Canadian generally accepted accounting principles, and for such internal control as management determines is necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility

Our responsibility is to express an opinion on these consolidated financial statements based on our audit. We conducted our audit in accordance with Canadian generally accepted auditing standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the consolidated financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the consolidated financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the consolidated financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the consolidated financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the consolidated financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Opinion

In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of Greywolf Production Systems Inc. and its subsidiaries as of September 30, 2011, and the results of its operations and its cash flows for the year then ended in accordance with Canadian generally accepted accounting principles.

/s/BDO Canada LLP

Chartered Accountants

Red Deer, Alberta

July 25, 2012

GREYWOLF PRODUCTION SYSTEMS INC.

Consolidated Balance Sheet

September 30, 2011

(Denominated in Canadian Dollars)

	September 30, 2011

ASSETS
CURRENT
Accounts receivable	$	12,142,856
Prepaid expenses		61,859
Security deposits		28,154
		12,232,869

EQUIPMENT (Note 4)		14,267,915

LOANS RECEIVABLE (Note 5)		733,740

DUE FROM RELATED PARTIES (Note 6)		489,089
	$	27,723,613

LIABILITIES
CURRENT
Bank indebtedness (Note 7)	$	4,251,540
Accounts payable and accrued liabilities		5,413,877
Income taxes payable		978,704
Goods and services tax payable		153,772
Bonuses payable		3,650,000
Current portion of long term debt (Note 8)		2,620,714
Due to shareholders (Note 9)		3,077,029
		20,145,636

LONG TERM DEBT (Note 8)		470,718

FUTURE INCOME TAXES		729,349
		21,345,703

CONTINGENT LIABILITIES (Note 10)

LEASE COMMITMENTS (Note 11)

SHAREHOLDERS' EQUITY
Share capital (Note 12)		1,262,899
Cumulative translation adjustment		107,483
Non‑controlling interest		544,869
Retained earnings		4,462,659
		6,377,910

	$	27,723,613

See notes to consolidated financial statements

GREYWOLF PRODUCTION SYSTEMS INC.

Consolidated Statement of Income

Year Ended September 30, 2011

(Denominated in Canadian Dollars)

	2011

REVENUE	$	49,376,215

COST OF SALES
Direct wages		15,870,950
Equipment rental		377,515
Fuel		655,124
Purchases		352,698
Trades and sub‑contracts		7,403,359
Travel		3,807,858
Vehicle		2,925,639
		31,393,143

GROSS PROFIT		17,983,072

EXPENSES (Schedule 1)		13,247,294

INCOME (LOSS) FROM OPERATIONS		4,735,778

OTHER INCOME
Loss on disposal of assets		(30,584)
Interest income		104
Foreign exchange gain (loss)		8
		(30,472)
INCOME (LOSS) BEFORE INCOME TAXES AND
NON‑CONTROLLING INTEREST		4,705,306

INCOME TAXES
Current		1,108,839
Future		155,054
		1,263,893

INCOME (LOSS) BEFORE NON‑CONTROLLING
INTEREST		3,441,413
NON‑CONTROLLING INTEREST
Non‑controlling interest		542,869
NET INCOME (LOSS)	$	2,898,544

See notes to consolidated financial statements

GREYWOLF PRODUCTION SYSTEMS INC.

Consolidated Statement of Retained Earnings

Year Ended September 30, 2011

(Denominated in Canadian Dollars)

	2011

RETAINED EARNINGS ‑ BEGINNING OF YEAR
As previously reported	$	893,863
Prior period adjustments (Note 13)		(144,247)
As restated		749,616
NET INCOME (LOSS) FOR THE YEAR		2,898,544
		3,648,160
RELATED PARTY CAPITAL TRANSACTIONS (Note 14)		814,499
RETAINED EARNINGS ‑ END OF YEAR	$	4,462,659

See notes to consolidated financial statements

GREYWOLF PRODUCTION SYSTEMS INC.

Consolidated Statement of Cash Flows

Year Ended September 30, 2011

(Denominated in Canadian Dollars)

	2011

OPERATING ACTIVITIES
Cash receipts from customers	$	43,217,868
Cash paid to suppliers and employees		(35,983,308)
Income taxes		(165,384)
Interest paid		(496,701)
Goods and services tax		45,510
Cash flow from operating activities		6,617,985

INVESTING ACTIVITIES
Purchase of equipment		(3,459,538)
Proceeds on disposal of equipment		328,223
Long term investments		–
Cash flow used by investing activities		(3,131,315)

FINANCING ACTIVITIES
Advances to related parties		(622,168)
Advances from shareholders		322,272
Repayment of long term debt		(2,773,762)
Operating line advances (payments)		(413,012)
Cash flow used by financing activities		(3,486,670)

INCREASE IN CASH FLOW
Cash ‑ beginning of year		–
CASH ‑ END OF YEAR	$	–

See notes to consolidated financial statements

GREYWOLF PRODUCTION SYSTEMS INC.

Notes to Consolidated Financial Statements

Year Ended September 30, 2011

(Denominated in Canadian Dollars)

1. DESCRIPTION OF BUSINESS

Greywolf Production Systems Inc. (the "Company") is incorporated under the Business Corporations Act of Alberta. Greywolf Production Systems Ltd. is incorporated under the Colorado Business Corporations Act. The companies provide well production services to the Canadian and American oil and gas industry.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Equipment

Equipment is stated at cost less accumulated amortization. Equipment is amortized over their estimated useful lives at the following rates and methods:

Computer equipment	55%	declining balance method
Computer software	100%	declining balance method
Furniture and fixtures	20%	declining balance method
Office trailers	20%	declining balance method
Other equipment	15‑20%	declining balance method
Production equipment	20%	declining balance method
Vehicles	30%	declining balance method

Amortization is recorded at half the stipulated rate in the year of acquisition.

Future income taxes

The liability method of tax allocation is used in accounting for income taxes. Under this method, future tax assets and liabilities are determined based on differences between the financial reporting and tax basis of assets and liabilities, and measured using the substantially enacted tax rates and laws that will be in effect when the differences are expected to reverse.

Revenue recognition

Test revenue is recognized as service contracts are completed and all the following criteria are met: persuasive evidence of an arrangement exists, performance of the service has occurred, price to the customer is fixed or determinable, and collectability is reasonably assured.

Basis of consolidation

These financial statements include the accounts of Greywolf Production Systems Inc. and its variable interest entity "VIE" Greywolf Productions Systems Ltd. and its subsidiary 1554531 Alberta Ltd. Greywolf Productions Systems Ltd. is considered a VIE as Greywolf Production Systems Inc. holds a variable interest in Greywolf Production Ltd. through a large intercompany debt owed to Greywolf Productions Inc. and Greywolf Productions Systems Ltd. does not have sufficient equity to support its operations without additional financial support. All intercompany balances, transactions, income and expenses, profits or losses have been eliminated on consolidation. Profit for the period that is attributable to non‑controlling interests is calculated based on the ownership of the non‑controlling interests.

Foreign currency translation

Accounts in foreign currencies have been translated into Canadian dollars using the current method. Under this method, monetary assets and liabilities and non‑monetary assets and liabilities have been translated at the year-end exchange rate. Revenues and expenses have been translated at the average rates of exchange during the year.

Measurement uncertainty

The preparation of financial statements in conformity with Canadian generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amount of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Such estimates include providing for amortization of equipment, and allowances for doubtful accounts. Actual results could differ from these estimates.

3. FINANCIAL INSTRUMENTS

Credit Risk

Credit risk arises from the potential that a counter party will fail to perform its obligations. The Company is exposed to credit risk from customers. Six customers account for 63% of accounts receivable. Unless otherwise noted, it is management's opinion that the Company is not exposed to significant interest, currency or credit risk arising from these financial instruments.

Fair Value

The Company as part of its operations carries a number of financial instruments. Unless otherwise noted, it is management's opinion that the Company is not exposed to significant interest, currency or credit risk arising from these financial instruments. Except for the fair value of the amounts due to or from related parties, the fair values of these financial instruments approximate their carrying values unless otherwise noted. It is not practical to determine the fair value of amounts due to related parties as there is no comparable market value.

Interest Rate Risk

The Company is subject to risk related to its operating line and some of its long term debt as the interest charged on these amounts fluctuates with the prime lending rate of the lending institution. Interest rate risk also exists in that some of the Company's long term debt as it is a fixed rate. Should market interest rates vary significantly, the Company could be paying interest at a rate either higher or lower than the market rate.

Currency Risk

Currency risk is the risk that the fair value or future cash flows of financial instruments will fluctuate because of changes in foreign exchange rates. The Company has operations in the United States and therefore is exposed to the financial impact arising from changes in the U.S. dollar. Additionally, because the presentation currency of the Company is Canadian dollars, differences arise when its U.S. operations are translated into the presentation currency. These differences are recorded in the Cumulative Translation Adjustment account in equity.

4. EQUIPMENT

	2011
	Cost		Accumulated
			amortization
Computer equipment	$	54,824	$	43,840
Computer software		551,256		490,705
Furniture and fixtures		29,387		12,226
Office trailers		1,273,996		745,965
Other equipment		4,663,092		1,654,943
Production equipment		19,188,552		9,559,201
Vehicles		1,580,825		567,137
	$	27,341,932	$	13,074,017
Net Book Value	$	14,267,915

During the 2011 year, equipment was acquired at an aggregate cost of $4,222,258 of which $359,635 was acquired by means of finance contracts and loans and the remaining balance was paid in cash.

5. LOANS RECEIVABLE

	2011
Loans receivable bear interest at Wall Street Journal
prime and have no set terms of repayment. Wall
Street Journal prime rate as at September 30, 2011
was 3.25%. The amount originates from the sale
of shares in Greywolf Production Systems Ltd. (US) to
a subset of the Company's shareholders and some
additional new shareholders. The amount is to be
repaid in US dollars.	$	733,740

6. DUE FROM RELATED PARTIES

	2011
Valhalla Industries Ltd.
(Two shareholders of the Company have a controlling interest
in Valhalla Industries Ltd.)	$	1,070
Greywolf Coil Tubing Systems Inc.
(Three shareholders of the Company have a controlling interest
in Greywolf Coil Tubing Systems Inc.)		452,862
Greywolf Research Inc.
(Three shareholders of the Company have a controlling interest
in Greywolf Research Inc.)		35,157
	$	489,089

Amounts due from related parties are non‑interest bearing and have no set terms of repayment.

7. BANK INDEBTEDNESS

The Company has an approved line of credit for $3,500,000 which bears interest at prime plus 2.25%. Prime rate as at September 30, 2011 was 3.00%. At year end the Company had a temporary bulge in the line of credit to a maximum of $4,500,000.

The credit facility agreement contains a certain covenant regarding a minimum tangible net worth that must be respected at all times. Capital expenditures for the year must also not exceed $1,000,000 per annum without the bank's prior approval. At September 30, 2011 the Company was in breach of the covenants.

The above bank indebtedness is secured by a general security agreement over all assets of the Company and postponements and guarantees by the shareholders.

8. LONG TERM DEBT

	2011
Demand loan bearing interest at prime plus 2.25% per annum, repayable in monthly blended payments of $26,873. The contract matures on March 31, 2012.	$	158,787

Demand loan bearing interest at prime plus 2.25% per annum, repayable in monthly blended payments of $47,427. The contract matures on July 31, 2012.		242,475

Demand loan bearing interest at 5% per annum, repayable in monthly blended payments of $100,344. The contract matures on December 31, 2013.		1,456,354

Finance contract loan bearing interest at 6.84% per annum, repayable in monthly blended payments of $4,241. The contract matures on January 8, 2012.		16,331


Finance contract loan bearing interest at 0% per annum, repayable in monthly blended payments of $990. The contract matures on May 21, 2012.						7,922

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $1,084. The contract matures on February 23, 2015.						40,099

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $922. The contract matures on February 23, 2015.						34,109

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $943. The contract matures on February 23, 2015.						34,883

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $1,300. The loan matures on February 23, 2015.						35,004

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $930. The contract matures on May 20, 2015.						36,674

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $682. The contract matures on June 30, 2015.						27,242

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $790. The contract matures on October 30, 2015.						34,278

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $744. The loan matures on November 10, 2015.						32,862

Finance contract loan bearing interest at 6.59% per annum, repayable in monthly blended payments of $913. The loan matures on December 6, 2014.						31,969

Loan bearing interest at 0% per annum, repayable in monthly blended payments of $13,333. The loan matures on December 1, 2013 and is secured by assets of the Company.						200,000

Loan bearing interest at 0% per annum, repayable in monthly blended payments of $30,000. The loan matures on September 1, 2012 and is secured by assets of the Company.						360,000

Finance contract loan bearing interest at 8.3% per annum, repayable in monthly blended payments of $933. The loan matures on May 26, 2013.						17,371

Finance contract loan bearing interest at 8.3% per annum, repayable in monthly blended payments of $933. The loan matures on May 26, 2013.						17,371

Finance contract payable bearing interest at 6.59% per annum, repayable in monthly blended payments of $1,351. The loan matures on October 21, 2014.						45,134

Finance contract payable bearing interest at 6.49% per annum, repayable in monthly blended payments of $810. The loan matures on July 8, 2015.						32,917

Finance contract loan bearing interest at 6.91% per annum, repayable in monthly blended payments of $970. The loan matures on May 25, 2014.						28,269

Finance contract loan bearing interest at 7% per annum, repayable in monthly blended payments of $634. The loan matures on May 25, 2014.						18,456

Finance contract loan bearing interest at 9.05% per annum, repayable in monthly blended payments of $2,779. The loan matures on April 8, 2013.						49,021

Finance contract loan bearing interest at 6.74% per annum, repayable in monthly blended payments of $1,315. The loan matures on September 9, 2012.						15,241


Finance contract loan bearing interest at 7.57% per annum, repayable in monthly blended payments of $1,124. The loan matures on May 29, 2014.		32,568

Finance contract loan bearing interest at 6.5% per annum, repayable in monthly blended payments of $679. The loan matures on June 30, 2015.		27,123

Finance contract loan bearing interest at 6.5% per annum, repayable in monthly blended payments of $679. The loan matures on June 30, 2015.		27,123

Finance contract loan bearing interest at 5.58% per annum, repayable in monthly blended payments of $734. The loan matures on October 26, 2015.		31,849
		3,091,432
Amounts payable within one year		(2,620,714)
	$	470,718

Principal repayment terms are approximately:

2012	$	2,620,714
2013		236,581
2014		153,733
2015		77,734
2016		2,670
	$	3,091,432

The credit facility agreement for certain loans contain a covenant regarding a minimum tangible net worth that must be respected at all times. Capital expenditures for the year must also not exceed $1,000,000 per annum without the bank's prior approval. At September 30, 2011 the Company was in breach of the covenants.

The above loans and finance contracts are secured by production equipment with a net book value of $9,631,499, vehicles with a net book value of $299,065 a general security agreement over all assets and postponements and guarantees by the shareholders.

9. DUE TO SHAREHOLDERS

	2011
Non‑interest bearing loans	$	1,818,593
Interest bearing loans		1,258,436
	$	3,077,029

The initial amounts due to shareholders are non‑interest bearing and have no set repayment terms. There are two loans advanced for a total of $1,258,436 which bear interest compounded annually at prime plus 2%.

10. CONTINGENT LIABILITIES

Certain conditions may exist as of the date the financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur. In assessing loss contingencies related to legal proceedings that are pending against us or unasserted claims that may result in such proceedings, the Company and its legal counsel evaluate the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought.

If the assessment of a contingency suggests that a loss is probable, and the amount can be reliably estimated, then a loss is recorded. When a contingent loss is not probable but is reasonably possible, or is probable but the amount of loss cannot be reliably estimated, then details of the contingent loss are disclosed. Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case we disclose the nature of the guarantee. Legal fees incurred in connection with pending legal proceedings are expensed as incurred.

The Company is the co‑defendant named in litigation regarding an accident involving a motor vehicle owned by the Company. At this time we are unable to estimate the amount of any possible claims. Management feels that insurance will cover any possible claims and any possible amounts in excess of insurance coverage will be recorded as incurred.

The Company is the co‑defendant named in litigation regarding an incident at a well site. At this time we are unable to estimate the amount of any possible claims. Management feels that insurance will cover any possible claims and any possible amounts in excess of insurance coverage will be recorded as incurred.

The Company has guaranteed the indebtedness of Valhalla Industries Ltd, a company in which two shareholders of the Company have a controlling interest. The loans are secured by mortgages and second charges on several pieces of property. The balance of the loans at September 30, 2011 is $3,080,591.

11. LEASE COMMITMENTS

The Company has long term leases with respect to its vehicles and its US premises. The leases for the premises contain renewal options. Under the leases the Company is required to pay a base rent of $9,558 per month plus provide for payment of utilities and maintenance costs. Future minimum lease payments as at September 30, 2011, are as follows:

2012	$	136,513
2013		103,099
2014		58,178
	$	297,790

12. SHARE CAPITAL

Authorized:
Unlimited	Class "A" voting common shares
Unlimited	Class "B" voting common shares
Unlimited	Class "C" voting common shares
Unlimited	Class "D" non‑voting common sharess
Unlimited	Class "E" preferred shares, entitled to 6%
	cumulative dividend, with the right to vote and convert into Class "A" common shares should the dividends become in arrears
Unlimited	Class "F" preferred shares, entitled to 6%
	cumulative dividend, with the right to vote and convert into Class "A" common shares should the dividends become in arrears
Unlimited	Class "G" non‑voting preferred shares,
	entitled to dividends when declared before Classes A to D, but not before Classes E and F
		2011
Issued:
899	Class "A" common shares	$	899
164	Class "D" common shares		1,262,000
		$	1,262,899

	2011
	Shares		Amount
Class D
Shares outstanding at the beginning of the year		164	$	1,264,000
Shares repurchased during the year		(4)		(42,000)
Shares issued during the year		4		40,000
Shares outstanding at the end of the year		164	$	1,262,000

13. PRIOR PERIOD ADJUSTMENT

Prior period decreases of $144,247 have been made to opening retained earnings. The adjustment is the result of liabilities that existed as of the balance sheet but were not recorded in the correct period.

14. RELATED PARTY TRANSACTIONS

The following is a summary of the Company's related party transactions:

	2011
Valhalla Industries Ltd.
(Two shareholders of the Company have a controlling interest
in Valhalla Industries Ltd.)
Rent paid	$	505,164

Paul Lee
(Shareholder)
Interest paid		38,572

Fitzpatrick Lee Family Trust
(Shareholder)
Interest paid		25,000

Greywolf Coil Tubing Systems Inc.
(Three shareholders of the Company have a controlling interest in Greywolf Coil Tubing Systems Inc.)
Proceeds for equipment sold		62,453

These transactions are in the normal course of operations and are measured at the exchange amount, which is the amount of consideration established and agreed to by the related parties. Management has concluded that it is not practical to determine the fair value of related party loans as there is no comparable market data.

Included in accounts receivable at year end is $18,400 for goods and services provided to Valhalla Industries Ltd. Included in accounts payable at year end is $7,350 for goods and services received from Valhalla Industries Ltd.

In February 2010 Greywolf Production Systems Inc purchased the shares of Greywolf Production Systems Ltd for cash consideration of $732,650. During the year Greywolf Production Systems Inc. transferred ownership of Greywolf Production Systems Ltd. to related individuals for proceeds of $732,650 in exchange for a loan receivable (Note 5). The difference between these proceeds and the carrying amount of the net assets associated with that company resulted in an $814,499 credit to retained earnings.

15. SUBSEQUENT EVENTS

Subsequent to the year end the shareholders of the Company were in negotiations to sell substantially all of the operating equipment of the Company to an unrelated arms‑length party. As part of the transaction all the operating equipment is being sold and all of the bank indebtedness and the long term debt is being paid out.

16. DIFFERENCES BETWEEN CANADIAN AND UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (CANADIAN GAAP AND US GAAP)

1) Significant accounting policies

a) Recent US accounting pronouncements

i) Fair Value Measurements

In May 2011, the FASB provided amendments to achieve common fair value measurement and disclosure requirements in U.S. GAAP and International Financial Reporting Standards (IFRS). The amendments provide clarification and / or additional requirements relating to the following:

a) application of the highest and best use and valuation premise concepts,

b) measurement of the fair value of instruments classified in an entity’s shareholders’ equity,

c) measurement of the fair value of financial instruments that are managed within a portfolio,

d) application of premiums and discounts in a fair value measurement, and

e) disclosures about fair value measurements.

These amendments will be effective prospectively for interim and annual periods beginning after December 15, 2011. We do not expect the adoption of the amendments to have a material impact on the Company’s financial position, results of operations or cash flows.

ii) Comprehensive Income

In June and December 2011, the FASB provided amendments requiring an entity to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements, eliminating the option to present the components of other comprehensive income as part of the statement of changes in stockholders’ equity. We do not expect the adoption of the amendments to have a material impact on the Company’s financial statements.

2) Differences in Accounting Principles

There are no differences in accounting principles that affect the balance sheet, income statement and statement of cash flows.

Consolidated Expenses

(Schedule 1)

Year Ended September 30, 2011

	2011
Advertising and promotion	$	328,180
Amortization		3,314,794
Bad debts		–
Bonuses		3,650,000
Business taxes, licenses and memberships		16,418
Employee benefits		216,896
Equipment rentals		430,499
Insurance		292,903
Interest and bank charges		237,170
Interest on long term debt		259,532
Legal fees		19,352
Meals and entertainment		256,727
Office		310,840
Professional fees		380,437
Rental		312,944
Repairs and maintenance		1,872,776
State use taxes		9,757
Supplies		326,215
Telephone and utilities		530,826
Training		48,805
Vehicle		432,223
	$	13,247,294

See notes to consolidated financial statements

EX-99 4 tti8k-ex99_2.htm EXHIBIT 99.2

Exhibit 99.2

GREYWOLF PRODUCTION SYSTEMS INC.

Consolidated Balance Sheet

March 31, 2012

(Denominated in Canadian Dollars)

	March 31, 2012		September 30, 2011
	(Unaudited)
ASSETS
CURRENT
Accounts receivable	$	12,853,603	$	12,142,856
Interest receivable		11,509
Prepaid expenses		4,069		61,859
Security deposits		134,132		28,154
		13,003,313		12,232,869

EQUIPMENT (Note 4)		13,219,553		14,267,915

LOANS RECEIVABLE (Note 5)		698,250		733,740

DUE FROM RELATED PARTIES (Note 6)		684,241		489,089
	$	27,605,357	$	27,723,613

LIABILITIES
CURRENT
Bank indebtedness (Note 7)	$	1,856,348	$	4,251,540
Accounts payable and accrued liabilities (Note 8)		4,542,995		5,413,877
Income taxes payable		1,451,364		978,704
Goods and services tax payable		160,487		153,772
Bonuses payable		–		3,650,000
Current portion of long term debt (Note 9)		1,548,946		2,620,714
Due to shareholders (Note 10)		5,068,261		3,077,029
		14,628,401		20,145,636

LONG TERM DEBT (Note 9)		349,098		470,718

FUTURE INCOME TAXES		807,027		729,349
		15,784,526		21,345,703

CONTINGENT LIABILITIES (Note 11)

LEASE COMMITMENTS (Note 12)

SHAREHOLDERS' EQUITY
Share capital (Note 13)		1,262,899		1,262,899
Cumulative translation adjustment		102,364		107,483
Non‑controlling interest		1,434,278		544,869
Retained earnings		9,021,290		4,462,659
		11,820,831		6,377,910

	$	27,605,357	$	27,723,613

See notes to consolidated financial statements

GREYWOLF PRODUCTION SYSTEMS INC.

Consolidated Statement of Income

(Denominated in Canadian Dollars)

(Unaudited)

	Six Month Period Ended
	March 31,
	2012		2011

REVENUE	$	31,831,475	$	28,516,489

COST OF SALES
Direct wages		10,637,715		9,074,301
Equipment rental		277,635		257,740
Fuel		329,913		296,527
Trades and sub‑contracts		3,356,948		4,142,169
Travel		2,769,987		2,129,161
Vehicle		1,925,883		1,649,997
		19,298,081		17,549,895

GROSS PROFIT		12,533,394		10,966,594

EXPENSES (Schedule 1)		4,597,745		4,759,512

INCOME (LOSS) FROM OPERATIONS		7,935,649		6,207,082

OTHER INCOME
Loss on disposal of assets		(5,204)		25,105
Interest income		–		–
Foreign exchange gain (loss)		(221,677)		(254,980)
		(226,881)		(229,875)

INCOME (LOSS) BEFORE INCOME TAXES
AND NON‑CONTROLLING INTEREST		7,708,768		5,977,207

INCOME TAXES
Current		2,176,559		1,575,411
Future		84,169		9,397
		2,260,728		1,584,808

INCOME (LOSS) BEFORE NON‑CONTROLLING
INTEREST		5,448,040		4,392,399
NON‑CONTROLLING INTEREST
Non‑controlling interest		889,409		206,271
NET INCOME (LOSS)	$	4,558,631	$	4,186,128

See notes to consolidated financial statements

GREYWOLF PRODUCTION SYSTEMS INC.

Consolidated Statement of Retained Earnings and Non-controlling Interest

(Denominated in Canadian Dollars)

(Unaudited)

	Six Month Period Ended
	March 31, 2012		March 31, 2011

RETAINED EARNINGS ‑ BEGINNING OF PERIOD	$	4,462,659	$	749,616
RELATED PARTY CAPITAL TRANSACTIONS (Note 14)		–		814,499
NET INCOME (LOSS) FOR THE PERIOD		4,558,631		4,186,128
RETAINED EARNINGS ‑ END OF PERIOD	$	9,021,290	$	5,750,243

NON-CONTROLLING INTEREST - BEGINNING OF PERIOD	$	544,869	$	–

SHARE CAPITAL		–		2,000

NET INCOME ATTRIBUTABLE TO
NON-CONTROLLING INTEREST		889,409		206,271
NON-CONTROLLING INTEREST - END OF PERIOD		1,434,278		208,271
TOTAL	$	10,455,568	$	5,958,514

See notes to consolidated financial statements

GREYWOLF PRODUCTION SYSTEMS INC.

Consolidated Statement of Cash Flows

(Denominated in Canadian Dollars)

(Unaudited)

	Six Month Period Ended March 31,
	2012		2011

OPERATING ACTIVITIES
Cash receipts from customers	$	31,039,650	$	22,733,353
Cash paid to suppliers and employees		(23,266,915)		(19,994,073)
Income taxes		(1,695,828)		(155,236)
Interest paid		(214,705)		(254,695)
Goods and services tax		6,714		124,291
Cash flow from operating activities		5,868,916		2,453,640

INVESTING ACTIVITIES
Purchase of equipment		(553,516)		(2,876,880)
Proceeds on disposal of equipment		35,500		173,755
Cash flow used by investing activities		(518,016)		(2,703,125)

FINANCING ACTIVITIES
Advances to related parties		(98,611)		548,570
Advances from shareholders		(235,268)		(218,538)
Repayment of long term debt		(1,228,962)		(1,313,854)
Operating line advances (payments)		(3,788,059)		1,233,307
Cash flow used by financing activities		(5,350,900)		249,485

INCREASE IN CASH FLOW
Cash ‑ beginning of year		–		–
CASH ‑ END OF YEAR	$	–	$	–

See notes to consolidated financial statements

GREYWOLF PRODUCTION SYSTEMS INC.

Notes to Consolidated Financial Statements

Six Month Period Ended March 31, 2012

(Denominated in Canadian Dollars)

(Unaudited)

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Description of business

Equipment

Equipment is stated at cost less accumulated amortization. Property and equipment are amortized over their estimated useful lives at the following rates and methods:

Computer equipment	55%	declining balance method
Computer software	100%	declining balance method
Furniture and fixtures	20%	declining balance method
Office trailers	20%	declining balance method
Other equipment	15‑20%	declining balance method
Production equipment	20%	declining balance method
Vehicles	30%	declining balance method

Amortization is recorded at half the stipulated rate in the year of acquisition.

Future income taxes

Revenue recognition

Basis of accounting

The financial statements have been prepared using Canadian accounting standards for private enterprises.

Basis of consolidation

Foreign currency translation

Accounts in foreign currencies have been translated into Canadian dollars using the current method. Under this method, monetary assets and liabilities and non‑monetary assets and liabilities have been translated at the year end exchange rate. Revenues and expenses have been translated at the average rates of exchange during the year.

Measurement uncertainty

The preparation of consolidated financial statements in conformity with Canadian accounting standard for private enterprises requires management to make estimates and assumptions that affect the reported amount of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Such estimates are periodically reviewed and any adjustments necessary are reported in earnings in the period in which they become known. Actual results could differ from these estimates.

2. FIRST TIME ADOPTION OF ACCOUNTING STANDARDS FOR PRIVATE ENTERPRISES

Effective October 1, 2011, the Company adopted the requirements of the new accounting framework, Canadian Accounting Standards for Private Enterprises (ASPE) or Part II of the requirements of the Canadian Institute of Chartered Accountants (CICA) Handbook ‑ Accounting. These are the Company's first financial statements prepared in accordance with this framework and the transitional provisions of Section 1500, First‑time Adoption have been applied. Section 1500 requires retrospective application of the accounting standards with certain elective exemptions and retrospective exceptions. The accounting policies set out in Note 1 ‑ Summary of Significant Accounting Policies have been applied in preparing the financial statements for the period ended March 31, 2012, the comparative information presented in these financial statements for the year ended September 30, 2011, six month period ended March 31, 2011 and in the preparation of an opening ASPE balance sheet at the date of transition of October 1, 2010.

The Company issued financial statements for the year ended September 30, 2011 using generally accepted accounting principles prescribed by the CICA Handbook ‑ Accounting Part V ‑ Pre‑changeover Accounting Standards. The adoption of ASPE resulted in no adjustments to the previously reported assets, liabilities, equity, net income and cash flows of the company.

The following exemptions were used at the date of transition to Canadian accounting standards for private enterprises:

Related party transactions

The Company elected to not restate assets or liabilities related to transactions with related parties when the related party transactions occurred prior to the date of transition to accounting standards for private enterprises.

Business combinations

The Company elected not to apply Section 1582, Business Combinations retrospectively to past business combinations prior to the date of transition.

3. FINANCIAL INSTRUMENTS RISK

Credit Risk

Credit risk is the risk that one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. The Company is exposed to credit risk resulting from the possibility that a customer or counterparty to a financial instrument defaults on their financial obligations; if there is a concentration of transactions carried out with the same counterparty; or of financial obligations which have similar economic characteristics such that they could be similarly affected by changes in economic conditions. The Company’s financial instruments that are exposed to concentrations of credit risk relate primarily to the accounts receivable from companies that operate in the oil and gas industry. Nine customers account for 64% (2011 ‑ six customers accounted for 63%) of accounts receivable.

Fair Value

Currency Risk

Currency risk is the risk to the Company's earnings that arise from fluctuations of foreign exchange rates and the degree of volatility of these rates. The Company is exposed to foreign currency exchange risk on cash and loan receivable, held in US dollars and the net result of the subsidiary whose functional currency is in US dollars. The Company does not use derivative instruments to reduce its exposure to foreign currency risk.

Interest Rate

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates. The Company is exposed to this risk through its loans receivable, bank indebtedness, and long term debt. The Company holds bank indebtedness and long term debt with variable interest rates and long‑term debt at fixed interest rates which involves risks of default on interest and principal and price changes due to, without limitation, such factors as interest rates and general economic conditions.

4. EQUIPMENT

	March 31, 2012				September 30, 2011
	Cost		Accumulated		Cost		Accumulated
			amortization				amortization
Computer equipment	$	54,732	$	46,790	$	54,824	$	43,840
Computer software		551,256		520,980		551,256		490,705
Furniture and fixtures		29,387		13,942		29,387		12,226
Office trailers		1,332,415		798,157		1,273,996		745,965
Other equipment		4,633,002		1,731,661		4,663,092		1,654,943
Production equipment		19,377,000		10,531,689		19,188,552		9,559,201
Vehicles		1,575,465		690,485		1,580,825		567,137
	$	27,553,257	$	14,333,704	$	27,341,932	$	13,074,017
Net Book Value	$	13,219,553			$	14,267,915

During the 2012 period, equipment was acquired at an aggregate cost of $587,468 (year ending September 2011 ‑ $4,222,258) of which $35,570 (2011 ‑ $359,635) was acquired by means of finance contracts and loans and the remaining balance was paid in cash.

5. LOANS RECEIVABLE

	March 31, 2012		September 30, 2011
Loans receivable bear interest at Wall Street Journal prime and have no set terms of repayment. Wall Street Journal prime rate as at March 31, 2012 was 3.25% (September 30, 2011 ‑ 3.25%). The amount originates from the sale of shares in Greywolf Production Systems Ltd. (US) to a subset of the Company's shareholders and some additional new shareholders. The amount is to be repaid in US dollars	$	698,250	$	733,740

6. DUE FROM RELATED PARTIES

	March 31, 2012		September 30, 2011
Valhalla Industries Ltd.
(Two shareholders of the Company have a controlling interest
in Valhalla Industries Ltd.)	$	240,604	$	1,070
Greywolf Coil Tubing Systems Inc.
(Three shareholders of the Company have a controlling interest
in Greywolf Coil Tubing Systems Inc.)		407,992		452,862
Greywolf Research Inc.
(Three shareholders of the Company have a controlling interest
in Greywolf Research Inc.)		35,645		35,157
	$	684,241	$	489,089

Amounts due from related parties are non‑interest bearing and has no set terms of repayment.

7. BANK INDEBTEDNESS

The Company has an approved line of credit for $5,000,000 which bears interest at prime plus 1.65%. Prime rate as at March 31, 2012 was 3.00% (September 30, 2011 ‑ 3.00%).

The above bank indebtedness is secured by a general security agreement over all assets of the company and postponements and guarantees by the shareholders.

8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES

Included in accounts payable and accrued liabilities are government remittances payable of $1,053,799 (2011 ‑ $81,929).

9. LONG TERM DEBT

	March 31, 2012		September 30, 2011
Demand loan bearing interest at prime plus 2.25% per annum, repayable in monthly blended payments of $26,873. The contract matures on March 31, 2012.	$	26,860	$	158,787

Demand loan bearing interest at prime plus 2.25% per annum, repayable in monthly blended payments of $47,427. The contract matures on July 31, 2012.		8,646		242,475

Demand loan bearing interest at 5% per annum, repayable in monthly blended payments of $100,344. The contract matures on December 31, 2013.		985,159		1,456,354

Finance contract loan bearing interest at 0% per annum, repayable in monthly blended payments of $990. The contract matures on May 21, 2012.		1,981		7,922

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $1,084. The contract matures on February 23, 2015.		34,723		40,099

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $922. The contract matures on February 23, 2015.		29,537		34,109

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $943. The contract matures on February 23, 2015.		30,206		34,883


Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $1,300. The loan matures on February 23, 2015.	28,164	35,004

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $930. The contract matures on May 20, 2015.	32,130	36,674

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $682. The contract matures on June 30, 2015.	23,972	27,242

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $790. The contract matures on October 30, 2015.	30,513	34,278

Finance contract loan bearing interest at 5.99% per annum, repayable in monthly blended payments of $744. The loan matures on November 10, 2015.	29,333	32,862

Finance contract loan bearing interest at 6.59% per annum, repayable in monthly blended payments of $913. The loan matures on December 6, 2014.	27,481	31,969

Loan bearing interest at 0% per annum, repayable in monthly blended payments of $13,333. The loan matures on December 1, 2013 and is secured by assets of the Company.	120,000	200,000

Loan bearing interest at 0% per annum, repayable in monthly blended payments of $30,000. The loan matures on September 1, 2012 and is secured by assets of the Company.	180,000	360,000

Finance contract loan bearing interest at 8.3% per annum, repayable in monthly blended payments of $933. The loan matures on May 26, 2013.	12,409	17,371

Finance contract loan bearing interest at 8.3% per annum, repayable in monthly blended payments of $933. The loan matures on May 26, 2013.	12,409	17,371

Finance contract payable bearing interest at 6.59% per annum, repayable in monthly blended payments of $1,351. The loan matures on October 21, 2014.	38,417	45,134

Finance contract payable bearing interest at 6.49% per annum, repayable in monthly blended payments of $810. The loan matures on July 8, 2015.	29,070	32,917

Finance contract loan bearing interest at 6.91% per annum, repayable in monthly blended payments of $970. The loan matures on May 25, 2014.	23,856	28,269

Finance contract loan bearing interest at 7% per annum, repayable in monthly blended payments of $634. The loan matures on May 25, 2014.	15,252	18,456

Finance contract loan bearing interest at 9.05% per annum, repayable in monthly blended payments of $2,779. The loan matures on April 8, 2013.	34,290	49,021

Finance contract loan bearing interest at 6.74% per annum, repayable in monthly blended payments of $1,315. The loan matures on September 9, 2012.	7,741	15,241

Finance contract loan bearing interest at 7.57% per annum, repayable in monthly blended payments of $1,124. The loan matures on May 29, 2014.	26,937	32,568

Finance contract loan bearing interest at 6.5% per annum, repayable in monthly blended payments of $679. The loan matures on June 30, 2015.	23,868	27,123

Finance contract loan bearing interest at 6.5% per annum, repayable in monthly blended payments of $679. The loan matures on June 30, 2015.	23,868	27,123

Finance contract loan bearing interest at 5.58% per annum, repayable in monthly blended payments of $734. The loan matures on October 26, 2015.	28,350	31,849

Finance contract loan bearing interest at 5.79% per annum, repayable in monthly blended payments of $832. The loan matures on December 25, 2015.	32,872


Finance contract loan repaid during the year.				16,331
		1,898,044		3,091,432
Amounts payable within one year		(1,548,946)		(2,620,714)
	$	349,098	$	470,718

Principal repayment terms are approximately:

2013	$	1,548,946
2014		181,990
2015		132,462
2016		34,646
	$	1,898,044

The credit facility agreement for certain loans contain a certain covenant regarding a minimum tangible net worth that must be respected at all times. Capital expenditures for the year must also not exceed $1,000,000 per annum without the bank's prior approval.

The above loans are secured by production equipment with a net book value of $8,849,866, vehicles with a net book value of $883,431 a general security agreement over all assets and postponements and guarantees by the shareholders.

10. DUE TO SHAREHOLDERS

	March 31, 2012		September 30, 2011
Non‑interest bearing loans	$	3,821,825	$	1,818,593
Interest bearing loans		1,246,436		1,258,436
	$	5,068,261	$	3,077,029

The initial amounts due to shareholders are non‑interest bearing and have no set repayment terms. There are two loans advanced for a total of $1,246,436 which bear interest compounded annually at prime plus 2%.

11. CONTINGENT LIABILITIES

12. LEASE COMMITMENTS

The Company has long term leases with respect to its vehicles and its US and Calgary premises. The leases for the US premises contain renewal options. Under the leases the Company is required to pay a base rent of $14,233 per month plus provide for payment of utilities and maintenance costs. Future minimum lease payments as at March 31, 2012, are as follows:

2013	$	176,376
2014		139,661
2015		53,894
2016		54,176
2017		54,176
Thereafter		4,514
	$	482,797

13. SHARE CAPITAL

Authorized::
Unlimited	Class "A", "B" and "C" voting common
	shares
Unlimited	Class "D" non‑voting common shares
Unlimited	Class "E" preferred shares, entitled to 6%
	cumulative dividend, with the right to vote and convert into Class "A" common shares should the dividends become in arrears
Unlimited	Class "F" preferred shares, entitled to 6%
	cumulative dividend, with the right to vote and convert into Class "A" common shares should the dividends become in arrears
Unlimited	Class "G" non‑voting preferred shares,
	entitled to dividends when declared before Classes A to D, but not before Classes E and F
		March 31, 2012		September 30, 2011
Issued:
899	Class "A" common shares	$	899	$	899
164	Class "D" common shares		1,262,000		1,262,000
		$	1,262,899	$	1,262,899

	March 31, 2012				September 30, 2011
	Shares		Amount		Shares		Amount
Class D
Shares outstanding at the beginning of the year		164	$	1,262,000		164	$	1,264,000
Shares repurchased during the year		–		–		(4)		(42,000)
Shares issued during the year		–		–		4		40,000
Shares outstanding at the end of the year		164	$	1,262,000		164	$	1,262,000

14. RELATED PARTY TRANSACTIONS

The following is a summary of the Company's related party transactions:

	March 31, 2012		September 30, 2011
Valhalla Industries Ltd.
(Two shareholders of the Company have a controlling interest
in Valhalla Industries Ltd.)
Rent paid	$	182,000	$	505,164
Equipment rent received		24,000		–

Paul Lee
(Shareholder)
Interest paid		18,835		38,572

Fitzpatrick Lee Family Trust
(Shareholder)
Interest paid		12,466		25,000

Greywolf Coil Tubing Systems Inc.
(Three shareholders of the Company have a controlling interest in Greywolf Coil Tubing Systems Inc.)
Rent Paid		65,470		–
Proceeds for equipment sold		–		62,453

Included in accounts receivable at period end is $0 (2011 ‑ $18,400) for goods and services provided to Valhalla Industries Ltd. Included in accounts payable at period end is $25,200 (2011 ‑ $7,350) for goods and services received from Valhalla Industries Ltd.

In February 2010 Greywolf Production Systems Inc. purchased the shares of Greywolf Production System Ltd. for cash consideration of $732,650. During the September 30, 2011 year end Greywolf Production Systems Inc. transferred ownership of Greywolf Production Systems Ltd. to related individuals for proceeds of $732,650 in exchange for a loan receivable (Note 4). The difference between these proceeds and the carrying amount of the net assets associated with the company resulted in an $814,499 credit to retained earnings.

15. SUBSEQUENT EVENTS

Subsequent to the year end the shareholders of the Company were in negotiations to sell substantially all of the operating equipment of the company to an unrelated arms‑length party. As part of the transaction all the operating equipment is being sold and all of the bank indebtedness and the long term debt is being paid out.

16. DIFFERENCES BETWEEN CANADIAN AND UNITED STATES GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (CANADIAN GAAP AND US GAAP)

1) Significant accounting policies

a) Recent US accounting pronouncements

i) Fair Value Measurements

a) application of the highest and best use and valuation premise concepts,

b) measurement of the fair value of instruments classified in an entity’s shareholders’ equity,

c) measurement of the fair value of financial instruments that are managed within a portfolio,

d) application of premiums and discounts in a fair value measurement, and

e) disclosures about fair value measurements.

ii) Comprehensive Income

2) Differences in Accounting Principles

There are no differences in accounting principles that affect the balance sheet, income statement and statement of cash flows.

17. COMPARATIVE FIGURES

Some of the comparative figures have been reclassified to conform to the current period's presentation.

GREYWOLF PRODUCTION SYSTEMS INC.

Consolidated Expenses (Schedule 1)

Six Month Period Ended March 31, 2012

(Unaudited)

	March 31, 2012		March 31, 2011
Advertising and promotion	$	188,112	$	158,119
Amortization		1,524,422		1,590,940
Business taxes, licenses and memberships		10,445		11,133
Employee benefits		124,911		129,937
Equipment rentals		51,860		61,244
Insurance		93,032		100,686
Interest and bank charges		142,992		161,284
Interest on short term debt		85,753		118,835
Meals and entertainment		86,235		196,919
Office		168,949		248,246
Professional fees		204,029		82,169
Rental		283,968		280,795
Repairs and maintenance		947,335		982,335
Supplies		227,603		164,307
Telephone and utilities		144,674		196,052
Training		11,882		25,900
Vehicle		301,543		250,611
	$	4,597,745	$	4,759,512

EX-99 5 tti8k-ex99_3.htm EXHIBIT 99.3

Exhibit 99.3

UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL STATEMENTS

The following unaudited pro forma condensed combined financial statements are based upon and should be read in conjunction with historical consolidated financial statements and related notes of TETRA Technologies, Inc. (TETRA) and Greywolf Production Systems Inc. and its subsidiaries 1554531 Alberta Ltd. and GPS Limited (collectively, GPS Inc.). TETRA, through its wholly owned subsidiaries TETRA Production Testing Services, LLC, Greywolf Energy Services Ltd., and TETRA Acquisition Sub, Inc., acquired substantially all of the equipment assets and operations of GPS Inc. on July 31, 2012. The historical financial information for GPS Inc. used in the unaudited pro forma condensed combined financial statements has been converted to United States dollars and presented in accordance with United States GAAP, which did not differ from Canadian GAAP.

The following unaudited pro forma condensed combined balance sheet combines the historical consolidated balance sheet of TETRA and its subsidiaries and the historical consolidated balance sheet of GPS Inc. and its subsidiaries giving effect to the purchase as if it had occurred on March 31, 2012 as an acquisition by TETRA of substantially all of the equipment assets and operations of GPS Inc. using the purchase method of accounting and giving effect to certain adjustments that are attributable to the acquisition and which are described below and in the accompanying notes to the following unaudited pro forma condensed combined financial statements. The allocation of the purchase price to the acquired assets is preliminary and subject to the potential identification of additional assets and contingencies or revisions to the fair value calculations. Accordingly, upon final allocation of the purchase price to the acquired assets, it is possible that the fair values of assets acquired and liabilities assumed could differ from those presented in the unaudited pro forma condensed combined financial statements and such differences could be material.

The following unaudited pro forma condensed combined statements of operations for the three months ended March 31, 2012, and the year ended December 31, 2011, combine the historical consolidated statements of operations of TETRA and its subsidiaries and the historical consolidated statements of operations of GPS Inc. and its subsidiaries giving effect to the purchase as if it had become effective at January 1, 2011 as an acquisition using the purchase method of accounting and giving effect to certain adjustments that are directly attributable to the acquisition and will have a continuing impact and which are described below and in the accompanying notes to the following unaudited pro forma condensed combined financial statements. Certain items within GPS Inc. financial statements have been reclassified to conform to TETRA’s financial statement presentation.

The pro forma adjustments are based upon available information and assumptions that TETRA’s management believes are reasonable. The unaudited pro forma condensed combined financial statements are presented for illustrative purposes only and are based on the estimates and assumptions set forth in the notes accompanying those statements. The companies may have performed differently had they been combined. The unaudited pro forma condensed combined financial statements are not necessarily indicative of the historical results that would have been achieved had the companies always been combined or the future results that the combined company will experience after the purchase. The unaudited pro forma condensed combined financial statements should be read in conjunction with the consolidated financial statements of TETRA and GPS Inc., including the notes accompanying them.

The unaudited pro forma condensed combined financial statements were prepared based on the following assumptions:

· TETRA acquired substantially all of the equipment assets and operations of GPS Inc. for approximately $55.5 million cash. A portion of this cash was used to repay GPS Inc.’s outstanding debt, which approximated $1.9 million at March 31, 2012 and $1.4 million at July 31, 2012. The consideration was funded by TETRA using a portion of existing cash balances and the borrowing of $38.0 million under TETRA’s existing bank credit facility.

· The unaudited pro forma balance sheet has been prepared as if the purchase occurred on March 31, 2012. The unaudited pro forma statements of operations have been prepared as if the purchase occurred on January 1, 2011.

· GPS Inc. used a declining balance method of depreciation compared to TETRA’s straight line method of depreciation, and generally used shorter useful lives compared to how similar assets are depreciated by TETRA. As a result, the unaudited pro forma financial statements reflect an allocated purchase price for the fair value of the acquired equipment assets of GPS Inc. in excess of their historical net book value, and reflect net decreased depreciation expense on these acquired assets.

TETRA Technologies, Inc.

Unaudited Pro Forma Condensed Combined Balance Sheet

March 31, 2012

	TETRA		GPS Inc.		Pro Forma			Combined
	Historical		Historical		Adjustments			Pro Forma
	(In Thousands)

ASSETS
Current assets:
Cash and cash equivalents	$	121,399	$	–	$	(55,500)	(a)	$	103,447
						38,000	(a)
						(452)	(a)
Restricted cash		5,566		–		–			5,566
Trade accounts receivable, net		164,169		12,888		(12,888)	(a)		164,169
Inventories		104,230		–		–			104,230
Deferred tax asset		39,727		–		–			39,727
Oil and gas properties held for sale		48		–		–			48
Prepaid expenses and other current assets		29,429		150		(150)	(a)		29,429
Total current assets		464,568		13,038		(30,990)			446,616

Net property, plant, and equipment		554,889		13,255		4,113	(a)		572,257

Other assets:
Goodwill		130,464		–		34,632	(a)		165,096
Patents, trademarks and other intangible assets, net		34,144		–		3,500	(a)		37,644
Deferred tax assets		76		–		–			76
Other assets		35,105		1,386		(1,386)	(a)		35,105
Total other assets		199,789		1,386		36,746			237,921
Total assets	$	1,219,246	$	27,679	$	9,869		$	1,256,794

LIABILITIES AND EQUITY
Current liabilities:
Trade accounts payable	$	47,924	$	4,555	$	(4,555)	(a)	$	47,924
Accrued liabilities		90,669		10,113		(10,113)	(a)		90,669
Decommissioning and other asset retirement obligations, net		94,204		–		–			94,204
Total current liabilities		232,797		14,668		(14,668)			232,797

Long-term debt, net		305,000		350		(350)	(a)		343,000
						38,000	(a)
Deferred income taxes		55,329		809		(809)	(a)		55,329
Decommissioning and other asset retirement obligations, net		32,640		–		–			32,640
Other liabilities		17,711		–		–			17,711
Total long-term liabilities		410,680		1,159		36,841			448,680

Equity:
Total TETRA stockholders' equity		534,478		10,414		(10,414)	(a)		534,026
						(452)	(a)
Noncontrolling interests		41,291		1,438		(1,438)	(a)		41,291
Total equity		575,769		11,852		(12,304)	(a)		575,317
Total liabilities and equity	$	1,219,246	$	27,679	$	9,869		$	1,256,794

TETRA Technologies, Inc.

Unaudited Pro Forma Condensed Combined Statement of Operations

For the Year Ended December 31, 2011

	TETRA		GPS Inc.		Pro Forma			Combined
	Historical		*Historical ()**		Adjustments			Pro Forma
	(In Thousands)

Revenues:
Product sales	$	329,489	$	–	$	–		$	329,489
Services and rentals		515,786		49,944		–			565,730
Total revenues		845,275		49,944		–			895,219

Cost of revenues:
Cost of product sales		306,953		–		–			306,953
Cost of services and rentals		337,235		34,400		–			371,635
Depreciation, depletion, amortization, and accretion		94,839		3,353		287	(b)		97,139
						(1,340)	(e)
Impairments of long-lived assets		15,738							15,738
Total cost of revenues		754,765		37,753		(1,053)			791,465
Gross profit		90,510		12,191		1,053			103,754

General and administrative expense		113,273		6,897		–			120,170
Interest expense, net		16,439		503		(503)	(c)		17,274
						835	(d)
Gain (loss) on sales of assets		58,674		(31)		–			58,643
Other income (expense), net		(13,239)		–		–			(13,239)
Income before taxes and discontinued operations		6,233		4,760		721			11,714
Provision for income taxes		751		1,279		640	(f)		2,670
Income from continuing operations		5,482		3,481		81			9,044
Less: income attributable to noncontrolling interest		(1,271)		(549)		549	(g)		(1,271)
Net income from continuing operations attributable to TETRA stockholders	$	4,211	$	2,932	$	630		$	7,773

Net income per common share attributable to TETRA stockholders
Basic	$	0.05						$	0.10
Diluted		0.05							0.10

Average shares outstanding		76,616							76,616
Average diluted shares outstanding		77,991							77,991

(*) GPS Inc.’s Historical fiscal year ended September 30, 2011 is presented. See Note 1.

TETRA Technologies, Inc.

Unaudited Pro Forma Condensed Combined Statement of Operations

For the Three Month Period Ended March 31, 2012

	TETRA		GPS Inc.		Pro Forma			Combined
	Historical		Historical		Adjustments			Pro Forma
	(In Thousands)

Revenues:
Product sales	$	67,229	$	–	$	–		$	67,229
Services and rentals		113,567		16,011		–			129,578
Total revenues		180,796		16,011		–			196,807

Cost of revenues:
Cost of product sales		50,490		–		–			50,490
Cost of services and rentals		80,578		10,420		–			90,998
Depreciation, depletion, amortization, and accretion		17,333		760		78	(b)		17,921
						(250)	(e)
Total cost of revenues		148,401		11,180		(172)			159,409
Gross profit		32,395		4,831		172			37,398

General and administrative expense		30,891		719		–			31,610
Interest expense, net		4,151		105		(105)	(c)		4,360
						209	(d)
Other income (expense), net		4,399		(39)		–			4,360
Income before taxes and discontinued operations		1,752		3,968		68			5,788
Provision for income taxes		604		1,171		262	(f)		2,037
Income from continuing operations		1,148		2,797		(194)			3,751
Less: income attributable to noncontrolling interest		(466)		(452)		452	(g)		(466)
Net income from continuing operations attributable to TETRA stockholders	$	682	$	2,345	$	258		$	3,285

Net income per common share attributable to TETRA stockholders
Basic	$	0.01						$	0.04
Diluted		0.01							0.04

Average shares outstanding		77,069							77,069
Average diluted shares outstanding		78,281							78,281

TETRA Technologies, Inc.

Notes to Unaudited Pro Forma Condensed Combined Financial Statements

1. BASIS OF PRESENTATION

The accompanying unaudited pro forma balance sheet and statements of operations present the pro forma effects of the purchase. The balance sheet is presented as though the purchase occurred on March 31, 2012. The statements of operations are presented as though the purchase occurred on January 1, 2011, and include the results of operations of GPS Inc. for their fiscal year ended September 30, 2011. The historical financial information for GPS Inc. for the fiscal year ended September 30, 2011 includes the impact of $3.65 million of nonrecurring bonus expense.

2. METHOD OF ACCOUNTING FOR THE PURCHASE

TETRA will account for the purchase using the purchase method of accounting for business combinations.

The purchase method of accounting requires that GPS Inc.’s assets and liabilities assumed by TETRA be recorded at their estimated fair values. The purchase price of GPS Inc.’s net assets will be based on the total cash value paid by TETRA, approximately $55.5 million. At July 31, 2012, the purchase price was allocated as follows: $17.7 million to equipment and other fixed assets, $3.5 million to identified intangible assets, and $34.3 million to goodwill. These values differ from the pro forma balance sheet values due primarily to depreciation and additional equipment assets acquired by GPS, Inc. subsequent to March 31, 2012.

3. TRANSLATION OF GPS INC.’S HISTORICAL FINANCIAL STATEMENTS TO U.S. DOLLARS

The unaudited pro-forma condensed combined financial statements are presented in U.S. dollars, and accordingly, financial information of GPS Inc. used to prepare the unaudited pro forma condensed combined financial statements was translated from Canadian dollars (C$) to U.S. dollars ($) using the following exchange rates:

Balance sheet as of March 31, 2012	Closing Rate	C$1 = US$1.0027
Statement of operations for the year ended December 31, 2011	Average Rate	C$1 = US$1.0115
Statement of operations for the three months ended March 31, 2012	Average Rate	C$1 = US$0.9977

4. PRO FORMA ADJUSTMENTS RELATED TO THE PURCHASE

The unaudited pro forma balance sheet includes the following adjustments:

(a) This entry records the purchase of substantially all of the equipment assets and operations of GPS Inc. in exchange for approximately $55.5 million in cash. Approximately $1.4 million of this purchase price was applied to retire the associated notes payable of GPS Inc. The purchased assets did not include working capital. Such amount was funded from TETRA’s available cash and from $38.0 million of borrowings under TETRA’s existing bank line of credit facility. The allocation of the purchase price to the acquired assets is preliminary and subject to the potential identification of additional assets and contingencies or revisions to the fair value calculations. The preliminary allocation of this consideration to assets and liabilities includes the following:

− Approximately $3.5 million of intangible assets separable from goodwill related to customer relationships and other intangible assets with useful lives ranging from four to fifteen years.

− The fair value of GPS Inc. property and equipment assets was determined to be approximately $4.1 million higher than its book value at March 31, 2012.

− Outside of the intangible assets and property and equipment assets noted, no other assets or liabilities were purchased or assumed in the transaction.

− Goodwill of approximately $34.6 million was recorded and reflects GPS Inc.’s significant strategic value to TETRA, the existing assembled GPS Inc. workforce and the synergies with TETRA’s existing businesses.

− Approximately $0.5 million of transaction costs were incurred and expensed in conjunction with the purchase.

The unaudited pro forma statements of operations include the following adjustments:

(b) This adjustment records the amortization of intangible assets recorded as part of the purchase based on the preliminary allocation of the purchase price and amortization periods of identified intangible assets.

(d) This adjustment records additional interest expense related to TETRA’s borrowing of $38.0 million under its existing bank line of credit facility to fund a portion of the purchase price as if the borrowing had occurred on January 1, 2011. The interest rate used for this adjustment was equal to the actual rate of the borrowing at closing, which was 2.1971%. A change in the variable interest rate of one eighth of one percent would change annual interest expense by $47,500.

(e) This adjustment relates to the changes in depreciation methodology and is based on the preliminary allocation of the purchase price to the depreciable equipment assets. The majority of the acquired equipment assets were assigned a ten year useful life by TETRA.

(f) This adjustment records the income tax impact of the purchase, using the pro forma consolidated statutory income tax rates in effect during the applicable periods.

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Senior Notes At Five Point Zero Nine Percent 5.09% Senior Notes, Series 2010-A, due 2017 Including the current and noncurrent portions, carrying value as of the balance sheet date of Senior Notes at 6.56% with the highest claim on the assets of the issuer in case of bankruptcy or liquidation (with scheduled maturity of April 30, 2015). Senior note holders are paid off in full before any payments are made to junior note holders. Senior Notes At Six Point Five Six Percent 6.56% Senior Notes, Series 2008-B, due 2015 Including the current and noncurrent portions, carrying value as of the balance sheet date of Senior Notes at 6.30% with the highest claim on the assets of the issuer in case of bankruptcy or liquidation (with scheduled maturity of April 30, 2013). Senior note holders are paid off in full before any payments are made to junior note holders. 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Total Other Assets Total other assets US [Member] Method of Accounting for the Purchase (Details) Trade accounts payable Trade accounts receivable, net Accrued liabilities Total accrued liabilities Less accumulated depreciation and depletion Less accumulated depreciation Accumulated Other Comprehensive Income (Loss), Derivative Instruments [Member] Accumulated other comprehensive income (loss) Accumulated Other Comprehensive Income (Loss), Currency Translation [Member] Additional Paid In Capital [Member] Additional paid-in capital Stock compensation expense (equity) Equity-based compensation, net Tax benefit upon exercise of stock options Reconciliation of net income (loss) to cash provided (used) by operating activities: At end of period At beginning of period Trade accounts receivable, allowances for doubtful accounts Outstanding stock options excluded from average diluted shares outstanding Decommissioning and Other Asset Retirement Obligations (Details) Accretion of liability Decommissioning liabilities Decommissioning and other asset retirement obligations, net Decommissioning and Other Asset Retirement Obligations Retirement obligations incurred Settlement of retirement obligations Revisions in estimated cash flows Decommissioning and Other Asset Retirement Obligations Detail [Table] Ending balance at March 31 Beginning balance for the period, as reported Asset retirement obligation ASSETS Current assets: Total current assets Total current assets Other assets: Assets Total assets Buildings [Member] Business Acquisition [Axis] Contingent consideration, maximum possible payment Purchase price Debt balances of acquired entity Transaction costs associated with acquisition Pro Forma Adjustments Related to the Purchase (Details) Business Acquisitions [Line Items] Percentage of outstanding common stock acquired Basic pro forma net income per share Basic Diluted pro forma net income per share Diluted Basic pro forma income before discontinued operations Basic Diluted pro forma income before discontinued operations Diluted Pro Forma Financial Information [Table] Pro Forma Adjustments Related To The Purchase Pro Forma Financial Information Table Purchase price allocation, intangible assets Purchase price allocation, net working capital Purchase price allocation, other liabilities Purchase price allocation, nondeductible goodwill Purchase price allocation, goodwill Purchase price allocation, deferred tax liabilities Purchase price allocation, equipment and other fixed assets Pro forma income (loss) before discontinued operations Income (loss) before discontinued operations Pro forma net income (loss) Net income (loss) Pro forma revenues Revenues Acquisitions and Dispositions Pretax earnings from acquired entity Revenues from acquired entitiy Method of accounting for the purchase Cash and cash equivalents at end of period Cash and cash equivalents at beginning of period Cash and cash equivalents Increase in cash and cash equivalents Increase (decrease) in cash and cash equivalents Restricted cash policy Cash and cash equivalents policy Supplemental disclosure of non-cash investing and financing activities: Capital Stock (Tables) Equity Table [Line Items] Commitments and Contingencies (Details) Commitments and Contingencies Capital Stock (Details) Common stock, par value (in dollars per share) Common stock, shares authorized Common stock, shares issued Common stock, par value $0.01 per share; 100,000,000 shares authorized; 79,808,033, shares issued at March 31, 2012, and 79,673,374 shares issued at December 31, 2011 Comprehensive income (loss) Comprehensive income (loss) Comprehensive income (loss) attributable to TETRA stockholders Comprehensive income (loss) attributable to TETRA stockholders Principles of consolidation policy Construction in progress Cost of product sales Cost of revenues: Total cost of revenues Total cost of revenues Cost of services and rentals Long-Term Debt (Details) Long-Term Debt Detail [Table] Deferred Compensation Plan (Details) Provision (benefit) for deferred income taxes Total deferred Deferred tax assets, current Deferred tax asset Deferred tax assets Deferred income taxes 401(k) Plan (Details) Derivative assets, current Derivative assets Hedge Contracts (Details) Hedge Contracts Amount of pretax gain (loss) recognized in other income (expense) (ineffective portion) Amount of pretax gain reclassified from accumulated other comprehensive income into product sales revenue (effective portion) Amount of pretax gain (loss) from change in derivative fair value recognized in other comprehensive income Derivative liabilities, current Derivative liabilities Derivatives Fair Value By Balance Sheet Location [Axis] New Accounting Pronouncements policy Equity-Based Compensation (Details) Income (Loss) Per Share (Details) Basic net income per common share: Net income attributable to TETRA stockholders (basic) Net income attributable to TETRA stockholders Diluted net income per common share: Net income attributable to TETRA stockholders (diluted) Net income attributable to TETRA stockholders Net income per share policy Effect of exchange rate changes on cash Environmental liabilities policy Equity (Tables) EX-101.PRE 10 tti-20120331_pre.xml EX-101.INS 11 tti-20120331.xml 0000844965 2012-03-31 0000844965 2011-01-01 2011-12-31 0000844965 2012-01-01 2012-03-31 0000844965 2011-06-30 0000844965 2012-10-03 0000844965 2012-07-31 iso4217:USD shares iso4217:USD shares pure

<div style="text-indent:0pt;"><div class="st1">TETRA will account for the purchase using the purchase method of accounting for business combinations.</div></div> <div style="text-indent:0pt;"><div class="st2"></div></div>

<div style="text-indent:0pt;"><div class="st1">4.      PRO FORMA ADJUSTMENTS RELATED TO THE PURCHASE</div></div> <div style="text-indent:0pt;"><div class="st1"></div> </div> <div style="text-indent:36pt;"><div class="st1">The unaudited pro forma balance sheet includes the following adjustments:</div></div> <div style="text-indent:0pt;"><div class="st1"></div> </div> <div style="margin-left: 54pt;text-indent:-18pt;"><div class="st1">(a)      This entry records the purchase of substantially all of the equipment assets and operations of GPS Inc. in exchange for approximately $55.5 million in cash. Approximately $1.4 million of this purchase price was applied to retire the associated notes payable of GPS Inc.  The purchased assets did not include working capital.  Such amount was funded from TETRA's available cash and from $38.0 million of borrowings under TETRA's existing bank line of credit facility. The allocation of the purchase price to the acquired assets is preliminary and subject to the potential identification of additional assets and contingencies or revisions to the fair value calculations. The preliminary allocation of this consideration to assets and liabilities includes the following:</div></div> <ul> <li><div class="st1">Approximately $3.5 million of intangible assets separable from goodwill related to customer relationships and other intangible assets with useful lives ranging from four to fifteen years. </div></li> <li><div class="st1">The fair value of GPS Inc. property and equipment assets was determined to be approximately $4.1 million higher than its book value at March 31, 2012.</div></li> <li><div class="st1">Outside of the intangible assets and property and equipment assets noted, no other assets or liabilities were purchased or assumed in the transaction.</div></li> <li><div class="st1">Goodwill of approximately $34.6 million was recorded and reflects GPS Inc.'s significant strategic value to TETRA, the existing assembled GPS Inc. workforce and the synergies with TETRA's existing businesses.</div></li> <li><div class="st1">Approximately $0.5 million of transaction costs were incurred and expensed in conjunction with the purchase.</div></li> </ul><div><div class="st1"></div></div> <div style="text-indent:36pt;"><div class="st1">The unaudited pro forma statements of operations include the following adjustments:</div></div> <div style="margin-left: 54pt;text-indent:-18pt;"><div class="st1">(b)      This adjustment records the amortization of intangible assets recorded as part of the purchase based on the preliminary allocation of the purchase price and amortization periods of identified intangible assets.</div></div> <div style="margin-left: 54pt;text-indent:-18pt;"><div class="st1">(c)      This adjustment reduces interest expense to reflect the payoff of all GPS Inc. debt balances upon purchase.</div></div> <div style="margin-left: 54pt;text-indent:-18pt;"><div class="st1">(d)      This adjustment records additional interest expense related to TETRA's borrowing of $38.0 million under its existing bank line of credit facility to fund a portion of the purchase price as if the borrowing had occurred on January 1, 2011.  The interest rate used for this adjustment was equal to the actual rate of the borrowing at closing, which was 2.1971%.  A change in the variable interest rate of one eighth of one percent would change annual interest expense by $47,500.</div></div> <div style="margin-left: 54pt;text-indent:-18pt;"><div class="st1">(e)      This adjustment relates to the changes in depreciation methodology and is based on the preliminary allocation of the purchase price to the depreciable equipment assets.  The majority of the acquired equipment assets were assigned a ten year useful life by TETRA.</div></div> <div style="margin-left: 54pt;text-indent:-18pt;"><div class="st1">(f)      This adjustment records the income tax impact of the purchase, using the pro forma consolidated statutory income tax rates in effect during the applicable periods.</div></div> <div style="margin-left: 54pt;text-indent:-18pt;"><div class="st1">(g)      This adjustment eliminates non-controlling interest of GPS Inc. not present after the purchase.</div></div> <div style="margin-left: 54pt;text-indent:-18pt;"><div class="st2"></div></div>

<div style="text-indent:0pt;"><div class="st1">3.      TRANSLATION OF GPS INC.'S HISTORICAL FINANCIAL STATEMENTS TO U.S. DOLLARS</div></div> <div style="text-indent:0pt;"><div class="st1">      </div></div> <div style="text-indent:0pt;"><div class="st1">      The unaudited pro-forma condensed combined financial statements are presented in U.S. dollars, and accordingly, financial information of GPS Inc. used to prepare the unaudited pro forma condensed combined financial statements was translated from Canadian dollars (C$) to U.S. dollars ($) using the following exchange rates:</div></div> <div style="text-indent:0pt;"><div class="st1"></div> </div> <div style="text-indent:0pt;"><div class="st1"></div></div> <table border="0" cellspacing="0" cellpadding="0" style="border-collapse: collapse; border: none"> <tr> <td width="405" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"><div class="st2">Balance sheet as of March 31, 2012</div></div></td> <td width="9" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="114" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"><div class="st2">Closing Rate</div></div></td> <td width="9" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="15" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="9" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="114" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"><div class="st2">C$1 = US$1.0027</div></div></td> <td width="8" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> </tr> <tr> <td width="405" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"><div class="st2">Statement of operations for the year ended December 31, 2011</div></div></td> <td width="9" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="114" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"><div class="st2">Average Rate</div></div></td> <td width="9" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="15" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="9" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="114" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"><div class="st2">C$1 = US$1.0115</div></div></td> <td width="8" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> </tr> <tr> <td width="405" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"><div class="st2">Statement of operations for the three months ended March 31, 2012</div></div></td> <td width="9" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="114" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"><div class="st2">Average Rate</div></div></td> <td width="9" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="15" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="9" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="114" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"><div class="st2">C$1 = US$0.9977</div></div></td> <td width="8" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> </tr> <tr> <td width="405" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="9" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="114" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="9" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="15" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="9" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="114" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> <td width="8" style=" border:solid #000000 0px;"><div style="text-indent:0pt;"> </div></td> </tr> </table> <div></div>

<div style="text-indent:0pt;"><div class="st1">2.      METHOD OF ACCOUNTING FOR THE PURCHASE</div></div> <div style="text-indent:0pt;"><div class="st1"></div> </div> <div style="text-indent:36pt;"><div class="st1">TETRA will account for the purchase using the purchase method of accounting for business combinations.</div></div> <div style="text-indent:0pt;"><div class="st1"></div> </div> <div style="text-indent:36pt;"><div class="st1">The purchase method of accounting requires that GPS Inc.'s assets and liabilities assumed by TETRA be recorded at their estimated fair values. The purchase price of GPS Inc.'s net assets will be based on the total cash value paid by TETRA, approximately $55.5 million.  At July 31, 2012, the purchase price was allocated as follows: $17.7 million to equipment and other fixed assets, $3.5 million to identified intangible assets, and $34.3 million to goodwill.  These values differ from the pro forma balance sheet values due primarily to depreciation and additional equipment assets acquired by GPS, Inc. subsequent to March 31, 2012.</div></div> <div style="text-indent:36pt;"><div class="st2"></div></div>

<div style="text-indent:0pt;"><div class="st1">1.      BASIS OF PRESENTATION</div></div> <div style="text-indent:0pt;"><div class="st1"></div> </div> <div style="text-indent:36pt;"><div class="st1">The accompanying unaudited pro forma balance sheet and statements of operations present the pro forma effects of the purchase. The balance sheet is presented as though the purchase occurred on March 31, 2012. The statements of operations are presented as though the purchase occurred on January 1, 2011, and include the results of operations of GPS Inc. for their fiscal year ended September 30, 2011.  The historical financial information for GPS Inc. for the fiscal year ended September 30, 2011 includes the impact of $3.65 million of nonrecurring bonus expense.</div></div> <div style="text-indent:36pt;"><div class="st2"></div></div>

78281000

77069000

77991000

76616000

47500 0.021971 4.1

0.9977 1.0115

1.0027

34.3

3.5

1.4

55.5

17.7

Pro forma financial information in connection with an acquisition

0.5

34.6

3.5

682000

466000

1148000

604000

1752000

4399000

4151000

30891000

32395000

148401000

17333000

80578000

50490000

180796000

113567000

67229000

4211000

1271000

5482000

751000

6233000

-13239000

58674000

16439000

113273000

90510000

754765000

15738000

94839000

337235000

306953000

845275000

515786000

329489000

1219246000

575769000

41291000

534478000

410680000

17711000

32640000

55329000

305000000

232797000

94204000

90669000

47924000

1219246000

199789000

35105000

76000

34144000

130464000

554889000

464568000

29429000

48000

39727000

104230000

164169000

5566000

121399000

55.5

0.01

0.05

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Method of Accounting for the Purchase (Details) (USD $)	Jul. 31, 2012	Mar. 31, 2012
Method of Accounting for the Purchase (Details)
Purchase price	$ 55.5	$ 55.5
Purchase price allocation, equipment and other fixed assets	17.7
Purchase price allocation, intangible assets	3.5	3.5
Purchase price allocation, goodwill	$ 34.3	$ 34.6

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Significant Accounting Policies (Policies)	3 Months Ended
Significant Accounting Policies (Policies)	Mar. 31, 2012
Significant Accounting Policies [Policies]
Method of accounting for the purchase	TETRA will account for the purchase using the purchase method of accounting for business combinations.

XML 16 R2.htm IDEA: XBRL DOCUMENT

Consolidated Statements of Operations (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended	12 Months Ended
	Mar. 31, 2012	Dec. 31, 2011
Revenues:
Product sales	$ 67,229	$ 329,489
Services and rentals	113,567	515,786
Total revenues	180,796	845,275
Cost of revenues:
Cost of product sales	50,490	306,953
Cost of services and rentals	80,578	337,235
Depreciation, depletion, amortization, and accretion	17,333	94,839
Impairments of long-lived assets		15,738
Total cost of revenues	148,401	754,765
Gross profit	32,395	90,510
General and administrative expense	30,891	113,273
Interest expense, net	4,151	16,439
Gain (loss) on sales of assets		58,674
Other (income) expense, net	(4,399)	13,239
Income before taxes and discontinued operations	1,752	6,233
Provision for income taxes	604	751
Income from continuing operations	1,148	5,482
Less: income attributable to noncontrolling interest	(466)	(1,271)
Net income from continuing operations attributable to TETRA stockholders	$ 682	$ 4,211
Basic net income per common share:
Net income attributable to TETRA stockholders	$ 0.01	$ 0.05
Average shares outstanding	77,069	76,616
Diluted net income per common share:
Net income attributable to TETRA stockholders	$ 0.01	$ 0.05
Average diluted shares outstanding	78,281	77,991

XML 17 R6.htm IDEA: XBRL DOCUMENT

Translation of GPS Inc.'s Historical Financial Statements to U.S. Dollars

3 Months Ended

Mar. 31, 2012

NotesToFinancialStatementsTranslationOfHistoricalFinancialStatements

Translation of GPS Inc.'s Historical Financial Statements to U.S. Dollars

3. TRANSLATION OF GPS INC.'S HISTORICAL FINANCIAL STATEMENTS TO U.S. DOLLARS

Balance sheet as of March 31, 2012	Closing Rate	C$1 = US$1.0027
Statement of operations for the year ended December 31, 2011	Average Rate	C$1 = US$1.0115
Statement of operations for the three months ended March 31, 2012	Average Rate	C$1 = US$0.9977

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Pro Forma Adjustments Related To The Purchase
3 Months Ended

Mar. 31, 2012

NotesToFinancialStatementsProFormaAdjustmentsAbstract

Pro Forma Adjustments Related To The Purchase
4.      PRO FORMA ADJUSTMENTS RELATED TO THE PURCHASE

The unaudited pro forma balance sheet includes the following adjustments:

(a)      This entry records the purchase of substantially all of the equipment assets and operations of GPS Inc. in exchange for approximately $55.5 million in cash. Approximately $1.4 million of this purchase price was applied to retire the associated notes payable of GPS Inc. The purchased assets did not include working capital. Such amount was funded from TETRA's available cash and from $38.0 million of borrowings under TETRA's existing bank line of credit facility. The allocation of the purchase price to the acquired assets is preliminary and subject to the potential identification of additional assets and contingencies or revisions to the fair value calculations. The preliminary allocation of this consideration to assets and liabilities includes the following:

Approximately $3.5 million of intangible assets separable from goodwill related to customer relationships and other intangible assets with useful lives ranging from four to fifteen years.

The fair value of GPS Inc. property and equipment assets was determined to be approximately $4.1 million higher than its book value at March 31, 2012.

Outside of the intangible assets and property and equipment assets noted, no other assets or liabilities were purchased or assumed in the transaction.

Goodwill of approximately $34.6 million was recorded and reflects GPS Inc.'s significant strategic value to TETRA, the existing assembled GPS Inc. workforce and the synergies with TETRA's existing businesses.

Approximately $0.5 million of transaction costs were incurred and expensed in conjunction with the purchase.

The unaudited pro forma statements of operations include the following adjustments:

(b)      This adjustment records the amortization of intangible assets recorded as part of the purchase based on the preliminary allocation of the purchase price and amortization periods of identified intangible assets.

(c)      This adjustment reduces interest expense to reflect the payoff of all GPS Inc. debt balances upon purchase.

(d)      This adjustment records additional interest expense related to TETRA's borrowing of $38.0 million under its existing bank line of credit facility to fund a portion of the purchase price as if the borrowing had occurred on January 1, 2011. The interest rate used for this adjustment was equal to the actual rate of the borrowing at closing, which was 2.1971%. A change in the variable interest rate of one eighth of one percent would change annual interest expense by $47,500.

(e)      This adjustment relates to the changes in depreciation methodology and is based on the preliminary allocation of the purchase price to the depreciable equipment assets. The majority of the acquired equipment assets were assigned a ten year useful life by TETRA.

(f)      This adjustment records the income tax impact of the purchase, using the pro forma consolidated statutory income tax rates in effect during the applicable periods.

(g)      This adjustment eliminates non-controlling interest of GPS Inc. not present after the purchase.

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Consolidated Balance Sheets (USD $)
In Thousands, unless otherwise specified

Mar. 31, 2012

Current assets:

Cash and cash equivalents $ 121,399

Restricted cash 5,566

Trade accounts receivable, net 164,169

Inventories 104,230

Deferred tax asset 39,727

Oil and gas properties held for sale 48

Prepaid expenses and other current assets 29,429

Total current assets 464,568

Property, plant, and equipment:

Net property, plant, and equipment 554,889

Other assets:

Goodwill 130,464

Patents, trademarks and other intangible assets, net 34,144

Deferred tax assets 76

Other assets 35,105

Total other assets 199,789

Total assets 1,219,246

Current liabilities:

Trade accounts payable 47,924

Accrued liabilities 90,669

Decommissioning and other asset retirement obligations, net 94,204

Total current liabilities 232,797

Long-term debt, net 305,000

Deferred income taxes 55,329

Decommissioning and other asset retirement obligations, net 32,640

Other liabilities 17,711

Total long-term liabilities 410,680

Equity:

Total TETRA stockholders' equity 534,478

Noncontrolling interests 41,291

Total equity 575,769

Total liabilities and equity $ 1,219,246

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The accompanying unaudited pro forma balance sheet and statements of operations present the pro forma effects of the purchase. The balance sheet is presented as though the purchase occurred on March 31, 2012. The statements of operations are presented as though the purchase occurred on January 1, 2011, and include the results of operations of GPS Inc. for their fiscal year ended September 30, 2011. The historical financial information for GPS Inc. for the fiscal year ended September 30, 2011 includes the impact of $3.65 million of nonrecurring bonus expense.

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Method of Accounting for the Purchase
2.      METHOD OF ACCOUNTING FOR THE PURCHASE

TETRA will account for the purchase using the purchase method of accounting for business combinations.

The purchase method of accounting requires that GPS Inc.'s assets and liabilities assumed by TETRA be recorded at their estimated fair values. The purchase price of GPS Inc.'s net assets will be based on the total cash value paid by TETRA, approximately $55.5 million. At July 31, 2012, the purchase price was allocated as follows: $17.7 million to equipment and other fixed assets, $3.5 million to identified intangible assets, and $34.3 million to goodwill. These values differ from the pro forma balance sheet values due primarily to depreciation and additional equipment assets acquired by GPS, Inc. subsequent to March 31, 2012.

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Translation of GPS Inc.'s Historical Financial Statements to U.S. Dollars (Details)

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Pro Forma Adjustments Related To The Purchase	3 Months Ended
Pro Forma Adjustments Related To The Purchase	Mar. 31, 2012
NotesToFinancialStatementsProFormaAdjustmentsAbstract
Pro Forma Adjustments Related To The Purchase	4. PRO FORMA ADJUSTMENTS RELATED TO THE PURCHASE The unaudited pro forma balance sheet includes the following adjustments: (a) This entry records the purchase of substantially all of the equipment assets and operations of GPS Inc. in exchange for approximately $55.5 million in cash. Approximately $1.4 million of this purchase price was applied to retire the associated notes payable of GPS Inc. The purchased assets did not include working capital. Such amount was funded from TETRA's available cash and from $38.0 million of borrowings under TETRA's existing bank line of credit facility. The allocation of the purchase price to the acquired assets is preliminary and subject to the potential identification of additional assets and contingencies or revisions to the fair value calculations. The preliminary allocation of this consideration to assets and liabilities includes the following: Approximately $3.5 million of intangible assets separable from goodwill related to customer relationships and other intangible assets with useful lives ranging from four to fifteen years. The fair value of GPS Inc. property and equipment assets was determined to be approximately $4.1 million higher than its book value at March 31, 2012. Outside of the intangible assets and property and equipment assets noted, no other assets or liabilities were purchased or assumed in the transaction. Goodwill of approximately $34.6 million was recorded and reflects GPS Inc.'s significant strategic value to TETRA, the existing assembled GPS Inc. workforce and the synergies with TETRA's existing businesses. Approximately $0.5 million of transaction costs were incurred and expensed in conjunction with the purchase. The unaudited pro forma statements of operations include the following adjustments: (b) This adjustment records the amortization of intangible assets recorded as part of the purchase based on the preliminary allocation of the purchase price and amortization periods of identified intangible assets. (c) This adjustment reduces interest expense to reflect the payoff of all GPS Inc. debt balances upon purchase. (d) This adjustment records additional interest expense related to TETRA's borrowing of $38.0 million under its existing bank line of credit facility to fund a portion of the purchase price as if the borrowing had occurred on January 1, 2011. The interest rate used for this adjustment was equal to the actual rate of the borrowing at closing, which was 2.1971%. A change in the variable interest rate of one eighth of one percent would change annual interest expense by $47,500. (e) This adjustment relates to the changes in depreciation methodology and is based on the preliminary allocation of the purchase price to the depreciable equipment assets. The majority of the acquired equipment assets were assigned a ten year useful life by TETRA. (f) This adjustment records the income tax impact of the purchase, using the pro forma consolidated statutory income tax rates in effect during the applicable periods. (g) This adjustment eliminates non-controlling interest of GPS Inc. not present after the purchase.

Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Mar. 31, 2012
Current assets:
Cash and cash equivalents	$ 121,399
Restricted cash	5,566
Trade accounts receivable, net	164,169
Inventories	104,230
Deferred tax asset	39,727
Oil and gas properties held for sale	48
Prepaid expenses and other current assets	29,429
Total current assets	464,568
Property, plant, and equipment:
Net property, plant, and equipment	554,889
Other assets:
Goodwill	130,464
Patents, trademarks and other intangible assets, net	34,144
Deferred tax assets	76
Other assets	35,105
Total other assets	199,789
Total assets	1,219,246
Current liabilities:
Trade accounts payable	47,924
Accrued liabilities	90,669
Decommissioning and other asset retirement obligations, net	94,204
Total current liabilities	232,797
Long-term debt, net	305,000
Deferred income taxes	55,329
Decommissioning and other asset retirement obligations, net	32,640
Other liabilities	17,711
Total long-term liabilities	410,680
Equity:
Total TETRA stockholders' equity	534,478
Noncontrolling interests	41,291
Total equity	575,769
Total liabilities and equity	$ 1,219,246

Document And Entity Information (USD $)	3 Months Ended
Document And Entity Information (USD $)	Mar. 31, 2012	Oct. 03, 2012	Jun. 30, 2011
Entity Registrant Name	TETRA TECHNOLOGIES INC.
Entity Central Index Key	0000844965
Current Fiscal Year End Date	--12-31
Entity Well Known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 949,427,472
Entity Common Stock Shares Outstanding		78,076,537
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q1
Document Type	8-K
Amendment Flag	true
Document Period End Date	Jul. 31, 2012
Amendment Description	Pro forma financial information in connection with an acquisition

Basis of Presentation	3 Months Ended
Basis of Presentation	Mar. 31, 2012
NotesToFinancialStatementsBasisOfPresentationAbstract
Basis of Presentation	1. BASIS OF PRESENTATION The accompanying unaudited pro forma balance sheet and statements of operations present the pro forma effects of the purchase. The balance sheet is presented as though the purchase occurred on March 31, 2012. The statements of operations are presented as though the purchase occurred on January 1, 2011, and include the results of operations of GPS Inc. for their fiscal year ended September 30, 2011. The historical financial information for GPS Inc. for the fiscal year ended September 30, 2011 includes the impact of $3.65 million of nonrecurring bonus expense.

Method of Accounting for the Purchase	3 Months Ended
Method of Accounting for the Purchase	Mar. 31, 2012
NotesToFinancialStatementsMethodOfAccountingAbstract
Method of Accounting for the Purchase	2. METHOD OF ACCOUNTING FOR THE PURCHASE TETRA will account for the purchase using the purchase method of accounting for business combinations. The purchase method of accounting requires that GPS Inc.'s assets and liabilities assumed by TETRA be recorded at their estimated fair values. The purchase price of GPS Inc.'s net assets will be based on the total cash value paid by TETRA, approximately $55.5 million. At July 31, 2012, the purchase price was allocated as follows: $17.7 million to equipment and other fixed assets, $3.5 million to identified intangible assets, and $34.3 million to goodwill. These values differ from the pro forma balance sheet values due primarily to depreciation and additional equipment assets acquired by GPS, Inc. subsequent to March 31, 2012.