Barrett Business Services, Inc. Announces Net Income and Revenues for Second Quarter 1997

PORTLAND, Ore., Aug. 4 /PRNewswire/ -- Barrett Business Services, Inc.

(Nasdaq: BBSI) reported today net income of $1,254,000 for the second quarter

ended June 30, 1997. Earnings per share for the 1997 second quarter were

$.19, the same amount as the 1996 second quarter. Net income for the six

months ended June 30, 1997 amounted to $2,084,000. Earnings per share for the

1997 six-month period were $.31, the same amount as 1996.

Revenues for the second quarter ended June 30, 1997 totaled $70.5 million,

an increase of approximately $18.6 million or 35.8% over the same quarter a

year ago. Revenues for the six months ended June 30, 1997 were $133.2 million,

an increase of 40.2% over the comparable 1996 period. The internal growth

rates of revenues were 25.1% for both the 1997 second quarter and six-month

period ended June 30, 1997.

                                          (Unaudited)         (Unaudited)

Second Quarter Six Months

Ended Ended

June 30, June 30,

Results of Operations 1997 1996 1997 1996

(in thousands,

except per share amounts)

Revenues:

Staffing services $38,403 $27,091 $71,134 $49,719

Professional employer services 32,052 24,780 62,101 45,337

70,455 51,871 133,235 95,056

Cost of revenues:

Direct payroll costs 54,164 39,160 102,203 71,878

Payroll taxes and benefits 6,794 4,989 13,253 9,322

Workers' compensation 1,973 1,213 3,828 1,983

Safety incentives 381 362 704 709

63,312 45,724 119,988 83,892

Gross margin 7,143 6,147 13,247 11,164

Selling, general and

administrative expenses 4,857 3,939 9,372 7,567

Amortization of intangibles 275 209 592 369

Income from operations 2,011 1,999 3,283 3,228

Other income 45 106 123 210

Income before taxes 2,056 2,105 3,406 3,438

Provision for income taxes 802 800 1,322 1,306

Net income $1,254 $1,305 $2,084 $2,132

Primary earnings per share $.19 $.19 $.31 $.31

Primary weighted average number

of common stock equivalent

shares outstanding 6,736 6,978 6,768 6,883

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

"We are very pleased with our results for the quarter. The strong growth in

revenues has enabled us to continue to increase our reserves for workers'

compensation."

The following summarizes the unaudited balance sheets at June 30, 1997 and

December 31, 1996:

    ($ in thousands)                      June 30,     Dec. 31,

1997 1996

Assets

Cash $459 $1,901

Receivables, net 22,686 19,057

Note receivable -- 324

Prepaids and other 1,485 914

Deferred tax asset 1,433 1,279

Total current assets 26,063 23,475

Intangibles, net 12,785 10,226

Property and equipment, net 3,641 3,111

Restricted marketable securities 6,074 5,707

Other 143 127

$48,706 $42,646

Liabilities and Stockholders' Equity

Advances on credit line $1,896 $ --

Current portion of long-term debt 70 36

Income taxes payable 223 --

Accounts payable 715 667

Accrued payroll and benefits 9,967 7,354

Accrued workers' compensation claims 2,488 2,240

Customer safety incentives 1,005 1,015

Other accrued liabilities 559 606

Total current liabilities 16,923 11,918

Long-term debt, net 819 838

Customer deposits 939 890

Long-term workers' compensation claims 608 613

Other long-term liabilities 1,014 --

Redeemable common stock -- 2,825

Stockholders' equity 28,403 25,562

$48,706 $42,646

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

with offices in Washington, Oregon, Idaho, California, Arizona, Michigan,

Maryland and Delaware. Barrett reported revenues of $215.8 million and net

income of $5.0 million for 1996.
SOURCE Barrett Business Services Inc.
CONTACT: William W. Sherertz, President and CEO of Barrett Business Services, Inc., 503-220-0988