Barrett Business Services, Inc. Announces Record Earnings and Revenues For Third Quarter 1999

PORTLAND, Ore., Nov. 3 /PRNewswire/ -- Barrett Business Services, Inc.

(Nasdaq: BBSI) reported today net income of $1,835,000 for the third quarter

ended September 30, 1999, an increase of 14.8% over the third quarter of 1998.

Diluted earnings per share for the 1999 third quarter were $.24, compared to

$.21 for the same quarter a year ago. Net income for the nine months ended

September 30, 1999 amounted to $3,790,000, an increase of 46.6% over the

comparable 1998 period. Basic and diluted earnings per share for the 1999

nine-month period were $.50, compared to $.34 for basic and diluted earnings

per share for the similar 1998 period.

Revenues for the third quarter ended September 30, 1999 totaled

$95.9 million, an increase of approximately $13.9 million or 17.0% over the

$82.0 million for the same quarter in 1998. Revenues for the nine months

ended September 30, 1999 were $251.6 million, an increase of 10.4% over the

comparable 1998 period.

    Results of Operations              (Unaudited)          (Unaudited)

(in thousands, except Third Quarter Ended Nine Months Ended

per share amounts) September 30, September 30,

1999 1998 1999 1998

Revenues:

Staffing services $56,434 $44,199 $139,848 $127,289

Professional employer

services 39,441 37,770 111,749 100,572

Total revenues 95,875 81,969 251,597 227,861

Cost of revenues:

Direct payroll costs 74,285 63,768 195,025 176,783

Payroll taxes and benefits 7,620 6,587 21,013 19,656

Workers' compensation 2,578 2,201 6,992 6,408

Safety incentives 444 446 1,165 1,146

Total cost of revenues 84,927 73,002 224,195 203,993

Gross margin 10,948 8,967 27,402 23,868

Selling, general and

administrative expenses 7,116 5,826 19,376 17,677

Merger expenses -- -- -- 750

Amortization of intangibles 532 322 1,339 1,004

Income from operations 3,300 2,819 6,687 4,437

Other (expense) income, net (138) 68 (80) 178

Income before taxes 3,162 2,887 6,607 4,615

Provision for income taxes 1,327 1,288 2,817 2,029

Net income $ 1,835 $ 1,599 $3,790 $2,586

Basic earnings per share $.24 $.21 $.50 $.34

Weighted average basic

shares outstanding 7,581 7,675 7,609 7,660

Diluted earnings per share $.24 $.21 $.50 $.34

Weighted average diluted

shares outstanding 7,634 7,714 7,655 7,710

The following summarizes the unaudited balance sheets at September 30,

1999 and December 31, 1998:

    ($ in thousands)                         September 30,  December 31,

1999 1998

Assets

Current assets:

Cash and cash equivalents $-- $4,029

Trade accounts receivable, net 33,223 21,907

Prepaid expenses and other 2,002 1,103

Deferred tax assets 1,629 1,857

Total current assets 36,854 28,896

Intangibles, net 22,625 11,508

Property and equipment, net 6,481 5,184

Restricted marketable securities

and workers' compensation deposits 6,431 6,004

Deferred tax assets 733 552

Other assets 1,150 626

$74,274 $52,770

Liabilities and Stockholders' Equity

Current liabilities:

Notes payable $865 $--

Current portion of long-term debt 2,783 61

Line of credit payable 2,972 --

Income taxes payable 200 438

Accounts payable 1,362 948

Accrued payroll, payroll taxes

and related benefits 16,755 9,246

Accrued workers' compensation claim

liabilities 2,700 3,244

Customer safety incentives payable 1,135 1,173

Other accrued liabilities 512 514

Total current liabilities 29,284 15,624

Long-term debt, net of current portion 4,941 503

Customer deposits 787 829

Long-term workers' compensation

liabilities 703 714

Other long-term liabilities 1,791 1,398

Stockholders' equity 36,768 33,702

$74,274 $52,770

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

with offices in eleven states.
SOURCE Barrett Business Services, Inc.
Web site: http: //www.barrettbusiness.com
Company News On-Call: http: //www.prnewswire.com/comp/082187.html or fax, 800-758-5804, ext. 082187
CONTACT: William W. Sherertz, President and Chief Executive Officer of Barrett Business Services, Inc., 503-220-0988