Barrett Business Services, Inc. Announces Third Quarter 2003 Operating Results And Schedules Investor Conference Call

PORTLAND, Ore., Oct. 29 /PRNewswire-FirstCall/ -- Barrett Business

Services, Inc. (Nasdaq: BBSI) reported today net income of $943,000 for the

third quarter ended September 30, 2003, an improvement of $887,000 over net

income of $56,000 for the third quarter of 2002. The diluted income per share

for the 2003 third quarter was $.16, as compared to $.01 for the 2002 third

quarter.

Revenues for the third quarter ended September 30, 2003 totaled $34.8

million, an increase of approximately $4.7 million or 15.6% over the $30.1

million for the same quarter in 2002. Revenues for the nine months ended

September 30, 2003 amounted to $86.1 million, an increase of 3.0% over the

same period a year ago.

                                (Unaudited)                (Unaudited)

Third Quarter Ended Nine Months Ended

September 30, September 30,

Results of Operations 2003 2002 2003 2002

(in thousands, except

per share amounts)

Revenues:

Staffing services $26,727 $26,935 $69,883 $74,189

Professional

employer service

fees 8,046 3,155 16,189 9,405

Total revenues 34,773 30,090 86,072 83,594

Cost of revenues:

Direct payroll costs 19,740 20,032 51,617 54,841

Payroll taxes and

benefits 6,181 3,627 14,371 10,839

Workers'

compensation 2,501 2,058 5,908 5,402

Total cost of

revenues 28,422 25,717 71,896 71,082

Gross margin 6,351 4,373 14,176 12,512

Selling, general and

administrative

expenses 4,582 3,984 12,047 12,255

Depreciation and

amortization 256 282 807 882

Income (loss) from

operations 1,513 107 1,322 (625)

Other (expense)

income, net (62) (14) (136) 6

Income (loss)

before taxes 1,451 93 1,186 (619)

Provision for (benefit

from) income taxes 508 37 419 (259)

Net income (loss) $943 $56 $767 $(360)

Basic income (loss)

per share $.17 $.01 $.13 $(.06)

Weighted average basic

shares outstanding 5,645 5,804 5,700 5,810

Diluted income (loss)

per share $.16 $.01 $.13 $(.06)

Weighted average diluted

shares outstanding 5,927 5,816 5,805 5,810

The Company changed its reporting of PEO revenues from a gross basis to a

net basis in 2002 because it was determined that the Company was not the

primary obligor for the services provided by employees pursuant to its PEO

contracts. 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)

Third Quarter Ended Nine Months Ended

($ in thousands) September 30, September 30,

2003 2002 2003 2002

Revenues:

Staffing services $26,727 $26,935 $69,883 $74,189

Professional

employer services 46,886 18,710 95,767 55,269

Total revenues 73,613 45,645 165,650 129,458

Cost of revenues:

Direct payroll costs 58,580 35,587 131,195 100,705

Payroll taxes and

benefits 6,181 3,627 14,371 10,839

Workers'

compensation 2,501 2,058 5,908 5,402

Total cost of

revenues 67,262 41,272 151,474 116,946

Gross margin $6,351 $4,373 $14,176 $12,512

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

follows:

    For the third quarters ended September 30, 2003 and 2002 (in thousands):

Gross Revenue Net Revenue

Reporting Method Reclassification Reporting Method

2003 2002 2003 2002 2003 2002

Revenues:

Staffing

services $26,727 $26,935 $-- $-- $26,727 $26,935

Professional

employer

services 46,886 18,710 (38,840) (15,555) 8,046 3,155

Total

revenues $73,613 $45,645 $(38,840) $(15,555) $34,773 $30,090

Cost of revenues:

Direct

payroll

costs $58,580 $35,587 $(38,840) $(15,555) $19,740 $20,032

For the nine months ended September 30, 2003 and 2002 (in thousands):

Gross Revenue Net Revenue

Reporting Method Reclassification Reporting Method

2003 2002 2003 2002 2003 2002

Revenues:

Staffing

services $69,883 $74,189 $-- $-- $69,883 $74,189

Professional

employer

services 95,767 55,269 (79,578) (45,864) 16,189 9,405

Total

revenues $165,650 $129,458 $(79,578) $(45,864) $86,072 $83,594

Cost of revenues:

Direct

payroll

costs $131,195 $100,705 $(79,578) $(45,864) $51,617 $54,841

William W. Sherertz, President and Chief Executive Officer, commented

that: "We are very pleased with our results for the third quarter and we

expect to generate comparable or better results for the 2003 fourth quarter."

The following summarizes the unaudited balance sheets at September 30,

2003 and December 31, 2002.

($ in thousands) September 30,

December 31,

                                                      2003            2002

Assets

Current assets:

Cash and cash equivalents $450 $96

Income taxes receivable -- 1,923

Trade accounts receivable, net 18,449 11,357

Prepaid expenses and other 1,749 1,040

Deferred income taxes 1,658 2,111

Total current assets 22,306 16,527

Goodwill, net 18,749 18,749

Intangibles, net 23 59

Property, equipment and software, net 3,465 5,167

Restricted marketable securities and workers'

compensation deposits 4,063 4,286

Deferred income taxes 1,114 1,445

Other assets 482 1,064

$50,202 $47,297

Liabilities and Stockholders' Equity

Current liabilities:

Current portion of long-term debt $88 $434

Line of credit payable -- 3,513

Accounts payable 781 834

Accrued payroll, payroll taxes and related

benefits 12,933 4,897

Workers' compensation claims liabilities 1,749 3,903

Safety incentives payable 681 406

Other accrued liabilities 326 305

Current portion of deferred gain on sale

and leaseback 122 --

Total current liabilities 16,680 14,292

Long-term debt, net of current portion 400 488

Customer deposits 447 443

Long-term workers' compensation claims

liabilities 2,476 2,492

Other long-term liabilities 27 797

Long-term deferred gain on sale and leaseback 1,066 --

Stockholders' equity 29,106 28,785

$50,202 $47,297

On October 30, 2003 at 9:00 a.m. Pacific Time, William W. Sherertz and

Michael D. Mulholland will host an investor telephone conference call to

discuss third quarter 2003 operating results. To participate in the call,

dial 877-356-3717 shortly before 9:00 a.m. Pacific Time on October 30, 2003.

The call identification number is 3498751. A recording of the call will be

available beginning October 30, 2003 at 12:00 p.m. and ending Thursday,

November 6, 2003. To listen to the recording, dial 800-642-1687 and enter

conference identification code 3498751.

Barrett Business Services, Inc. is a human resource management company

with offices in seven states, which serve customers in approximately 15

states.

Statements in this release about future events or performance, including

earnings expectations for the remaining one quarter of 2003, 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, future workers' compensation

claims experience, collectibility of accounts receivable, and availability of

funding for working capital purposes, among others. Other important factors

that may affect the Company's future prospects are described in the Company's

2002 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 Barrett Business Services, Inc.