Barrett Business Services, Inc. Announces Third Quarter 2002 Operating Results And Schedules Investor Conference Call

PORTLAND, Ore., Oct. 30 --

Barrett Business Services, Inc. (Nasdaq: BBSI) reported today net income of

$56,000 for the third quarter ended September 30, 2002, a decline of

$186,000 from net income of $242,000 for the third quarter of 2001. Net

income for the third quarter of 2002 represented a $55,000 improvement over

the second quarter of 2002. Cash flow per share (defined as net income (loss)

plus depreciation and amortization divided by weighted average diluted shares

outstanding) for the 2002 third quarter totaled a positive $.06, as compared

to $.05 for the second quarter of 2002.

Revenues for the third quarter ended September 30, 2002 totaled

$45.6 million, a decrease of approximately $12.7 million or 21.8% from the

$58.3 million for the same quarter in 2001. Revenues for the third quarter of

2002 increased $2.8 million or 6.5% over the $42.8 million for the second

quarter of 2002.

                                           (Unaudited)         (Unaudited)

Third Quarter Ended Nine Months Ended

September 30, September 30,

Results of Operations 2002 2001 2002 2001

(in thousands, except per

share amounts)

Revenues:

Staffing services $26,935 $33,538 $74,189 $94,759

Professional employer services 18,710 24,744 55,269 71,227

Total revenues 45,645 58,282 129,458 165,986

Cost of revenues:

Direct payroll costs 35,587 45,271 100,705 128,654

Payroll taxes and benefits 3,627 4,611 10,839 13,794

Workers' compensation 2,058 2,426 5,402 7,044

Total cost of revenues 41,272 52,308 116,946 149,492

Gross margin 4,373 5,974 12,512 16,494

Selling, general and

administrative expenses 3,984 4,741 12,255 14,269

Depreciation and amortization 282 818 882 2,469

Income (loss) from operations 107 415 (625) (244)

Other (expense) income, net (14) (15) 6 (23)

Income (loss) before taxes 93 400 (619) (267)

Provision for (benefit from)

income taxes 37 158 (259) (114)

Net income (loss) $56 $242 $(360) $(153)

Basic income (loss) per share $.01 $.04 $(.06) $(.02)

Weighted average basic shares

outstanding 5,804 6,152 5,810 6,268

Diluted income (loss) per share $.01 $.04 $(.06) $(.02)

Weighted average diluted shares

outstanding 5,816 6,180 5,810 6,268

Cash flow per share $.06 $.17 $.09 $.37

As a result of the Company's adoption of Statement of Financial Accounting

Standard No. 142 - Goodwill and Other Intangible Assets as of January 1, 2002,

the Company has ceased the amortization of goodwill. Operating results for

the third quarter and the first nine months of 2001 included $446,000 and

$1,328,000 of goodwill amortization, respectively.

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

that: "We are moderately pleased with sequential growth for the second

consecutive quarter for revenues, net income, cash flow per share and EBITDA."

The following summarizes the unaudited balance sheets at September 30,

2002 and December 31, 2001.

                      ($ in thousands)

Sept. 30, Dec. 31,

2002 2001

Assets

Current assets:

Cash and cash equivalents $720 $1,142

Trade accounts receivable, net 12,794 13,760

Prepaid expenses and other 1,182 1,022

Deferred tax assets 3,153 2,841

Total current assets 17,849 18,765

Intangibles, net 18,820 18,878

Property, equipment and software, net 5,359 6,084

Restricted marketable securities and workers'

compensation deposits 4,318 5,425

Deferred tax assets 1,694 2,268

Other assets 1,009 1,146

$49,049 $52,566

Liabilities and Stockholders' Equity

Current liabilities:

Current portion of long-term debt $447 $708

Line of credit payable 3,576 3,424

Accounts payable 641 686

Accrued payroll, payroll taxes and related

benefits 5,892 5,165

Workers' compensation claim and safety

incentive liabilities 2,912 5,735

Other accrued liabilities 452 389

Total current liabilities 13,920 16,107

Long-term debt, net of current portion 487 922

Customer deposits 434 520

Long-term workers' compensation liabilities 3,501 3,515

Other long-term liabilities 808 968

Stockholders' equity 29,899 30,534

$49,049 $52,566

On October 31, 2002, at 8:00 a.m. Pacific Time, William W. Sherertz will

host an investor telephone conference call to discuss third quarter 2002

operating results. To participate in the call, dial 800-399-3080 shortly

before 8:00 a.m. Pacific Time on October 31, 2002. A recording of the call

will be available beginning October 31, 2002 at 11:00 a.m. and ending

November 7, 2002 at 12 midnight. To listen to the recording, dial

800-642-1687 and enter conference identification code 6458333.

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 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. 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.


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Barrett Business Services, Inc.