Form: 10-Q

Quarterly report pursuant to Section 13 or 15(d)

August 14, 1998

Documents

STATEMENT OF CALCULATION

Published on August 14, 1998




BARRETT BUSINESS SERVICES, INC.
STATEMENT OF CALCULATION OF BASIC
AND DILUTED COMMON SHARES OUTSTANDING



Three Months
Ended
June 30, 1998
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Weighted average number of basic shares outstanding 7,666,230
Stock option plan shares to be issued at prices
ranging from $3.50 to $18.00 per share 709,000
Warrants issued at a price of $4.20 per share 8,571
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 (661,654)
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Weighted average number of diluted shares outstanding 7,722,147
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