SUPERIOR DRILLING PRODUCTS, INC. : Results of Operations and Financial Condition, Financial Statements and Exhibits (form 8-K)

Item 2.02. Results of Operations and Financial Condition.

On May 11, 2023, Superior Drilling Products, Inc. issued a press release announcing its financial results for the quarter ending March 31, 2023. A copy of the press release is furnished as Exhibit 99.1 to this report and is incorporated herein by reference. The webcast and slide presentation for the earnings call are available on the Investors page of the Company's website at www.sdpi.com. Information on the Company's website is not deemed to be incorporated herein by reference. The slide presentation is furnished herewith as Exhibit 99.2.

In accordance with General Instruction B.2 of Form 8-K, the information set forth in this Item 2.02 and in the attached Exhibits 99.1 and 99.2 shall be deemed to be "furnished" and shall not be deemed to be "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended.

Item 9.01 Financial Statements and Exhibits.

Exhibit Number   Description

99.1               Press release dated May 11, 2023 regarding first quarter 2023
                 earnings.*

99.2               Slide presentation accompanying earnings call.*

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

*Furnished herewith.

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