STATEMENT OF CALCULATION OF AVERAGE COMMON
Published on August 10, 1995
EXHIBIT 11
BARRETT BUSINESS SERVICES, INC.
STATEMENT OF CALCULATION OF AVERAGE
COMMON SHARES OUTSTANDING
Three Months Six Months
Ended Ended
June 30, 1995 June 30, 1995
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Primary Earnings Per Share:
Weighted average number of shares 6,479,311 6,461,413
Stock option plan shares to be issued at
prices ranging from $3.50 to $14.00 per
share 305,559 305,843
Warrant issues at a price of $4.20 per share 90,000 107,127
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 (236,006) (221,714)
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Total Primary Shares 6,638,864 6,652,670
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Fully Diluted Earnings Per Share:
Weighted average number of shares 6,479,311 6,461,413
Stock option plan shares to be issued at prices
of ranging from $3.50 to $14.00 per share 305,559 305,843
Warrant issues at a price of $4.20 per share 90,000 107,127
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 (222,681) (221,714)
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Total Diluted Shares 6,652,189 6,652,670
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