Barrett Business Services, Inc. Announces Second Quarter 2003 Operating Results and Schedules Investor Conference Call

PORTLAND, Ore., July 30 /PRNewswire-FirstCall/ -- Barrett Business

Services, Inc. (Nasdaq: BBSI) reported today net income of $167,000 for the

second quarter ended June 30, 2003, an improvement of $166,000 over net income

of $1,000 for the second quarter of 2002. The diluted income per share for

the 2003 second quarter was $.03.

Revenues for the second quarter ended June 30, 2003 totaled $27.9 million,

an increase of approximately $136,000 or 0.5% over the $27.8 million for the

same quarter in 2002.

                                    (Unaudited)             (Unaudited)

Results of Operations Second Quarter Ended Six Months Ended

(in thousands, except June 30, June 30,

per share amounts) 2003 2002 2003 2002

Revenues:

Staffing services $23,046 $24,684 $43,156 $47,254

Professional employer

service fees 4,856 3,082 8,143 6,250

Total revenues 27,902 27,766 51,299 53,504

Cost of revenues:

Direct payroll costs 17,079 18,175 31,877 34,809

Payroll taxes and

benefits 4,385 3,520 8,190 7,212

Workers' compensation 1,982 1,719 3,407 3,344

Total cost of revenues 23,446 23,414 43,474 45,365

Gross margin 4,456 4,352 7,825 8,139

Selling, general and

administrative expenses 3,869 4,072 7,465 8,271

Depreciation and

amortization 271 288 551 600

Income (loss) from

operations 316 (8) (191) (732)

Other (expense) income, net (68) 9 (74) 20

Income (loss) before taxes 248 1 (265) (712)

Provision for (benefit from)

income taxes 81 -- (89) (296)

Net income (loss) $167 $1 $(176) $(416)

Basic income (loss)

per share $.03 $-- $(.03) $(.07)

Weighted average basic

shares outstanding 5,708 5,806 5,728 5,814

Diluted income (loss)

per share $.03 $-- $(.03) $(.07)

Weighted average diluted

shares outstanding 5,726 5,826 5,728 5,814

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)

Second Quarter Ended Six Months Ended

($ in thousands) June 30, June 30,

2003 2002 2003 2002

Revenues:

Staffing services $23,046 $24,684 $43,156 $47,254

Professional employer

services 28,342 18,164 48,881 36,559

Total revenues 51,388 42,848 92,037 83,813

Cost of revenues:

Direct payroll costs 40,565 33,257 72,615 65,118

Payroll taxes and

benefits 4,385 3,520 8,190 7,212

Workers' compensation 1,982 1,719 3,407 3,344

Total cost of revenues 46,932 38,496 84,212 75,674

Gross margin $4,456 $4,352 $7,825 $8,139

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

follows:

    For the second quarters ended June 30, 2003 and 2002 (in thousands):

Gross Revenue Net Revenue

Reporting Method Reclassification Reporting Method

2003 2002 2003 2002 2003 2002

Revenues:

Staffing services $23,046 $24,684 $-- $-- $23,046 $24,684

Professional

employer

services 28,342 18,164 (23,486) (15,082) 4,856 3,082

Total revenues $51,388 $42,848 $(23,486) $(15,082) $27,902 $27,766

Cost of revenues:

Direct payroll

costs $40,565 $33,257 $(23,486) $(15,082) $17,079 $18,175

For the six months ended June 30, 2003 and 2002 (in thousands):

Gross Revenue Net Revenue

Reporting Method Reclassification Reporting Method

2003 2002 2003 2002 2003 2002

Revenues:

Staffing services $43,156 $47,254 $-- $-- $43,156 $47,254

Professional

employer

services 48,881 36,559 (40,738) (30,309) 8,143 6,250

Total revenues $92,037 $83,813 $(40,738) $(30,309) $51,299 $53,504

Cost of revenues:

Direct payroll

costs $72,615 $65,118 $(40,738) $(30,309) $31,877 $34,809

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

that: "As we noted last quarter, we continue to be encouraged by our

prospects for continued growth in revenues and profitability. Our PEO

business is particularly strong in California and we do not see, at the

present time, any issues that would impede our momentum in the foreseeable

future. This leads us to anticipate earnings in the range of $.10 to $.13 per

diluted share for each of the two remaining quarters of 2003. We are also

pleased with the June 30 completion of a $2 million sale-leaseback transaction

of two office buildings, which will provide additional liquidity to fund our

future growth. This transaction eliminated our long-term bank debt."

The following summarizes the unaudited balance sheets at June 30, 2003 and

December 31, 2002.

    ($ in thousands)                                 June 30,     December 31,

2003 2002

Assets

Current assets:

Cash and cash equivalents $1,977 $96

Income taxes receivable -- 1,923

Trade accounts receivable, net 14,827 11,357

Prepaid expenses and other 1,893 1,040

Deferred income taxes 1,839 2,111

Total current assets 20,536 16,527

Goodwill, net 18,749 18,749

Intangibles, net 35 59

Property, equipment and software, net 3,611 5,167

Restricted marketable securities and workers'

compensation deposits 4,142 4,286

Deferred income taxes 1,445 1,445

Other assets 937 1,064

$49,455 $47,297

Liabilities and Stockholders' Equity

Current liabilities:

Current portion of long-term debt $88 $434

Line of credit payable 4,056 3,513

Accounts payable 712 834

Accrued payroll, payroll taxes and related

benefits 8,229 4,897

Workers' compensation claims liabilities 1,783 3,903

Safety incentives payable 439 406

Other accrued liabilities 587 305

Current portion of deferred gain on sale and

leaseback 122 --

Total current liabilities 16,016 14,292

Long-term debt, net of current portion 400 488

Customer deposits 441 443

Long-term workers' compensation claims

liabilities 2,481 2,492

Other long-term liabilities 673 797

Long-term deferred gain on sale and leaseback 1,097 --

Stockholders' equity 28,347 28,785

$49,455 $47,297

The Company also announced that its board of directors had recently

approved an increase of $500,000 in the capital available for the Company's

share repurchase program, under which the Company repurchases shares in the

open market from time to time when deemed appropriate, taking into

consideration price and other factors.

On July 31, 2003 at 9:00 a.m. Pacific Time, William W. Sherertz will host

an investor telephone conference call to discuss second quarter 2003 operating

results. To participate in the call, dial 877-356-3717 shortly before

9:00 a.m. Pacific Time on July 31, 2003. The call identification number is

1961120. A recording of the call will be available beginning July 31, 2003 at

12:00 p.m. and ending Thursday, August 7, 2003. To listen to the recording,

dial 800-642-1687 and enter conference identification code 1961120.

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 two quarters 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.

SOURCE Barrett Business Services, Inc.