EXHIBIT 11
BARRETT BUSINESS SERVICES, INC.
STATEMENT OF CALCULATION OF AVERAGE
COMMON SHARES OUTSTANDING
Three Months Nine Months
Ended Ended
Sept. 30, 1994 Sept. 30, 1994
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Primary Earnings Per Share:
Weighted average number of shares 6,340,781 6,327,824
Stock option plan shares to be issued at prices 338,635 322,771
ranging from $3.500 to $13.563 per share
Warrant issues at a price of $4.20 per share 200,000 200,000
Less: Assumed purchase at average market price
during the period using proceeds received
upon exercise of options and purchase of
stock, and using tax benefits of compensation
due to premature dispositions (308,937) (272,940)
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Total Primary Shares 6,570,479 6,577,655
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Fully Diluted Earnings Per Share:
Weighted average number of shares 6,340,781 6,327,824
Stock option plan shares to be issued at
prices ranging from $3.500 to $13.563 per share 338,635 322,771
Warrant issues at a price of $4.20 per share 200,000 200,000
Less: Assumed purchase at the higher of ending
or average market price during the period
using proceeds received upon exercise of
options and purchase of stock, and using
tax benefits of compensation due to pre-
mature dispositions (280,495) (256,827)
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Total Diluted Shares 6,598,921 6,593,768
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EXHIBIT 27
BARRETT BUSINESS SERVICES, INC.
FINANCIAL DATA SCHEDULE