BBSI Announces Fourth Quarter 2005 Operating Results and Financial Guidance for 1Q06

PORTLAND, Ore., Feb 09, 2006 (BUSINESS WIRE) -- Barrett Business Services, Inc. (Nasdaq: BBSI) reported

today net income of $4.3 million for the fourth quarter ended December

31, 2005, an improvement of approximately $1.8 million or 72% over net

income of $2.5 million for the fourth quarter of 2004. Diluted

earnings per share for the 2005 fourth quarter were $.37, as compared

to diluted earnings per share of $.27 for the same quarter a year ago.

For 2005, diluted earnings per share were $1.21, as compared to $.79

for 2004.

Net revenues for the fourth quarter ended December 31, 2005

totaled $58.0 million, an increase of approximately $6.0 million or

11.5% over the $52.0 million for the same quarter in 2004. For 2005,

net revenues were $231.4 million, an increase of approximately $36.4

million or 18.7% over 2004.

(Unaudited)          (Unaudited)

Fourth Quarter Ended Year Ended

December 31, December 31,

-------------------- -------------------

Results of Operations 2005 2004 2005 2004

----------------------------- --------- -------- -------- --------

(in thousands, except per share amounts)

Revenues:

Staffing services $ 29,251 $ 32,317 $130,098 $123,514

Professional employer

service fees 28,712 19,651 101,291 71,447

-------- -------- -------- --------

Total revenues 57,963 51,968 231,389 194,961

-------- -------- -------- --------

Cost of revenues:

Direct payroll costs 21,864 23,883 97,006 91,190

Payroll taxes and benefits 16,238 11,988 63,889 45,544

Workers' compensation 6,302 6,234 24,667 23,071

-------- -------- -------- --------

Total cost of revenues 44,404 42,105 185,562 159,805

-------- -------- -------- --------

Gross margin 13,559 9,863 45,827 35,156

Selling, general and

administrative expenses 7,043 5,756 25,670 22,330

Depreciation and amortization 282 256 974 1,008

-------- -------- -------- --------

Income from operations 6,234 3,851 19,183 11,818

Other income (expense), net 519 300 747 432

-------- -------- -------- --------

Income before taxes 6,753 4,151 19,930 12,250

Provision for income taxes 2,439 1,674 7,440 4,879

-------- -------- -------- --------

Net income $ 4,314 $ 2,477 $ 12,490 $ 7,371

-------- -------- -------- --------

Basic earnings per share $ .39 $ .29 $ 1.29 $ .86

-------- -------- -------- --------

Weighted average basic shares

outstanding 11,018 8,611 9,647 8,587

-------- -------- -------- --------

Diluted earnings per share $ .37 $ .27 $ 1.21 $ .79

-------- -------- -------- --------

Weighted average diluted

shares outstanding 11,739 9,287 10,343 9,289

-------- -------- -------- --------

The Company changed its reporting of PEO revenues from a gross

basis to a net basis in 2002. The gross revenues and cost of revenues

information below, although not in accordance with generally accepted

accounting principles ("GAAP"), is presented for comparison purposes

and because management believes such information is more informative

as to the level of the Company's business activity and more useful in

managing its operations.

(Unaudited)            (Unaudited)

Fourth Quarter Ended Year Ended

(in thousands) December 31, December 31,

--------------------- ---------------------

2005 2004 2005 2004

--------- --------- --------- ---------

Revenues:

Staffing services $ 29,251 $ 32,317 $ 130,098 $ 123,514

Professional employer

services 183,843 119,871 635,743 419,010

--------- --------- --------- ---------

Total revenues 213,094 152,188 765,841 542,524

--------- --------- --------- ---------

Cost of revenues:

Direct payroll costs 175,924 122,697 625,242 434,034

Payroll taxes and

benefits 16,237 11,988 63,888 45,544

Workers' compensation 7,374 7,640 30,884 27,790

--------- --------- --------- ---------

Total cost of revenues 199,535 142,325 720,014 507,368

--------- --------- --------- ---------

Gross margin $ 13,559 $ 9,863 $ 45,827 $ 35,156

--------- --------- --------- ---------

Gross revenues of $213.1 million for the 2005 fourth quarter rose

40.0% over the comparable 2004 period. For 2005, gross revenues of

$765.8 million increased 41.2% over 2004.

A reconciliation of non-GAAP gross revenues to net revenues is as

follows:

For the fourth quarters ended December 31, 2005 and 2004 (in

thousands):

Gross Revenue                            Net Revenue

(in thousands) Reporting Method Reclassification Reporting Method

---------------------------------------------------------

2005 2004 2005 2004 2005 2004

---------------------------------------------------------

Revenues:

Staffing

services $ 29,251 $ 32,317 $ - $ - $29,251 $32,317

Professional

services 183,843 119,871 (155,131) (100,220) 28,712 19,651

-------- -------- --------- --------- ------- -------

Total

revenues $213,094 $152,188 $(155,131) $(100,220) $57,963 $51,968

-------- -------- --------- --------- ------- -------

Cost of

revenues: $199,535 $142,325 $(155,131) $(100,220) $44,404 $42,105

-------- -------- --------- --------- ------- -------

For the years ended December 31, 2005 and 2004 (in thousands):

Gross Revenue                          Net Revenue

(in thousands) Reporting Method Reclassification Reporting Method

--------------------------------------------------------

2005 2004 2005 2004 2005 2004

--------------------------------------------------------

Revenues:

Staffing

services $130,098 $123,514 $- $- $130,098 $123,514

Professional

services 635,743 419,010 (534,452) (347,563) 101,291 71,447

--------------------------------------------------------

Total

revenues $765,841 $542,524 $(534,452)$(347,563)$231,389 $194,961

--------------------------------------------------------

Cost of

revenues: $720,014 $507,368 $(534,452)$(347,563)$185,562 $159,805

--------------------------------------------------------

William W. Sherertz, President and Chief Executive Officer,

commented that: "We are pleased with our 72% increase in net income

for the fourth quarter of 2005 as compared to the same quarter a year

ago and with the continuing growth of our customer base throughout all

operating regions."

The following summarizes the unaudited consolidated balance sheets

at December 31, 2005 and December 31, 2004.

(Unaudited)

-------------------------

December 31, December 31,

(in thousands) 2005 2004

------------ -----------

Assets

------

Current assets:

Cash and cash equivalents $ 61,361 $ 12,153

Marketable securities 3,548 4,630

Trade accounts receivable, net 26,328 23,840

Prepaid expenses and other 2,514 1,364

Deferred income taxes 5,864 4,100

Workers' compensation receivables for

insured claims 242 213

----------- -----------

Total current assets 99,857 46,300

Marketable securities 396 -

Goodwill, net 22,516 22,516

Intangibles, net 5 25

Property, equipment and software, net 13,071 4,301

Restricted marketable securities and

workers'

compensation deposits 2,041 1,702

Deferred income taxes 341 582

Other assets 1,528 401

Workers' compensation receivables for

insured claims 4,546 4,158

----------- -----------

$ 144,301 $ 79,985

----------- -----------

Liabilities and Stockholders' Equity

------------------------------------

Current liabilities:

Current portion of long-term debt $ 348 $ 348

Accounts payable 1,366 994

Accrued payroll, payroll taxes and related

benefits 28,650 17,427

Workers' compensation claims liabilities 5,729 4,946

Workers' compensation claims liabilities

for insured claims 242 213

Safety incentives liabilities 7,687 4,807

Other accrued liabilities 360 414

----------- -----------

Total current liabilities 44,382 29,149

Long-term debt, net of current portion 1,094 1,441

Customer deposits 663 608

Long-term workers' compensation claims

liabilities 8,532 6,465

Long-term workers' compensation liabilities

for insured claims 2,866 2,533

Deferred gain on sale and leaseback 914 1,036

Stockholders' equity 85,850 38,753

----------- -----------

$ 144,301 $ 79,985

----------- -----------

Outlook for First Quarter 2006

The Company also disclosed today limited financial guidance with

respect to its operating results for the first quarter ending March

31, 2006. The Company expects gross revenues for the first quarter of

2006 to range from $232 million to $234 million, an increase of

approximately 48% over the first quarter of 2005, and anticipates

diluted earnings per share for the first quarter of 2006 to range from

$.10 to $.12 per share. This range of expected earnings per share

equates to an approximate increase in net income of 39% over the first

quarter of 2005. A reconciliation of estimated gross revenues to

estimated GAAP net revenues for the first quarter of 2006 is not

included because PEO revenues and cost of PEO revenues for the period

are not reasonably estimable.

On February 10, 2006 at 9:00 a.m. Pacific Time, William W.

Sherertz and Michael D. Mulholland will host an investor telephone

conference call to discuss fourth quarter 2005 operating results. To

participate in the call, dial 877-356-3717. The call identification

number is 4797340. The conference call will also be webcast live at

www.barrettbusiness.com. To access the webcast, click on the investor

relations section of the Web site and select webcasts. A replay of the

conference call will be available beginning at 11:00 a.m. PT on

Friday, February 10, 2006 and ending on February 17, 2006. The access

telephone number for the replay is 800-642-1687 and the access code

is 4797340.

BBSI provides human resource management solutions to large and

small companies throughout many regions of the United States.

Statements in this release about future events or performance,

including earnings expectations for the first quarter of 2006, are

forward-looking statements, which involve known and unknown risks,

uncertainties and other factors that may cause the actual results of

the Company to be materially different from any future results

expressed or implied by such forward-looking statements. Factors that

could affect future results include economic conditions in the

Company's service areas, the effect of changes in the Company's mix of

services on gross margin, the Company's ability to successfully

integrate acquired businesses with its existing operations, future

workers' compensation claims experience, the effect of changes in the

workers' compensation regulatory environment in one or more of our

primary markets, collectibility of accounts receivable, and the use of

net proceeds of approximately $33.1 million and other effects of the

Company's recent follow-on equity offering, among others. Other

important factors that may affect the Company's future prospects are

described in the Company's 2004 Annual Report on Form 10-K. Although

forward-looking statements help to provide complete information about

the Company, readers should keep in mind that forward-looking

statements may be less reliable than historical information. The

Company undertakes no obligation to update or revise forward-looking

statements in this release to reflect events or changes in

circumstances that occur after the date of this release.

SOURCE: BBSI

BBSI

William W. Sherertz, 503-220-0988