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BBSI Reports First Quarter 2013 Financial Results

BBSI
BBSI Reports First Quarter 2013 Financial Results
http://media.marketwire.com/attachments/201110/34097_BBSI_logo.jpghttp://at.marketwire.com/accesstracking/AccessTrackingLogServlet?PrId=1010046&ProfileId=051205&sourceType=1

VANCOUVER, WA -- (Marketwired) -- 04/23/13 -- Barrett Business Services, Inc. ("BBSI" or the "Company") (NASDAQ: BBSI), a leading provider of business management solutions, reported financial results for the first quarter ended March 31, 2013.

First Quarter 2013 Financial Summary vs. Year-Ago Quarter

  • Net revenues up 35% to $111.6 million
  • Gross revenues up 37% to $591.2 million
  • Net loss of $2.5 million or $(0.36) per diluted share compared to a net loss of $2.2 million or $(0.22) per diluted share

First Quarter 2013 Financial Results
Net revenues in the first quarter of 2013 increased 35% to $111.6 million compared to $82.4 million in the first quarter of 2012.

Total non-GAAP gross revenues in the first quarter of 2013 increased 37% to $591.2 million compared to $432.1 million in the first quarter of 2012 (see "Reconciliation of Non-GAAP Financial Measures" below). The increase is due primarily to the continued build in the Company's co-employed client count and same-store sales growth.

Net loss for the first quarter was $2.5 million or $(0.36) per diluted share compared to a net loss of $2.2 million or $(0.22) per diluted share in the year-ago quarter. The first quarter of 2013 reflected approximately 3.0 million fewer common shares outstanding when compared to the year-ago quarter due to the Company's repurchase of approximately 2.5 million shares from the Estate of William W. Sherertz, as well as 500,000 shares from Nancy Sherertz, on March 28, 2012. The Company historically incurs losses in the first quarter due to the higher effective payroll taxes at the beginning of each year.

On March 31, 2013, the Company's cash, cash equivalents and marketable securities totaled $78.3 million compared to $72.4 million at December 31, 2012. At March 31, 2013, the Company had no outstanding borrowings on its revolving credit facility.

Management Commentary
"The solid momentum we built throughout 2012 continued into the first quarter of 2013, as shown by our fifth consecutive quarter of gross revenue growth greater than 30%," said Michael Elich, president and CEO of BBSI. "This growth can be attributed to a variety of factors, including continued strength in our referral channels, our high client retention rate and the maturation of our brand in the marketplace. Given this acceleration, we will continue to prudently invest in our operational infrastructure and professional talent throughout 2013 to support a much larger organization as we grow."

Second Quarter 2013 Outlook
For the second quarter of 2013, the Company expects gross revenues to grow at least 28% to between $630 million and $635 million compared to $494.1 million for the second quarter of 2012. Diluted income per common share in the second quarter of 2013 is expected to range between $0.68 and $0.72 compared to $0.53 in the second quarter of 2012.

Conference Call
BBSI will host a conference call tomorrow, Wednesday, April 24, 2013 at 12:00 p.m. Eastern time (9:00 a.m. Pacific time) to discuss its financial results for the first quarter ended March 31, 2013. The Company's president and CEO Michael Elich and CFO James Miller will host the call, followed by a question and answer period.

Date: Wednesday, April 24, 2013
Time: 12:00 p.m. Eastern time (9:00 a.m. Pacific time)
Dial-In Number: 1-877-941-4774
International: 1-480-629-9760
Conference ID: 4612603

Please call the conference telephone number 5-10 minutes prior to the start time. An operator will register your name and organization. If you have any difficulty connecting with the conference call, please contact Liolios Group at 1-949-574-3860.The conference call will be broadcast live and available for replay at http://public.viavid.com/index.php?id=104171 and via BBSI's investor relations section of the Company's website at www.barrettbusiness.com.

A replay of the call will be available after 3:00 p.m. Eastern time on the same day through May 24, 2013.

Toll-free replay number: 1-877-870-5176
International replay number: 1-858-384-5517
Replay ID: 4612603

Reconciliation of Non-GAAP Financial Measures
In addition to the results prepared in accordance with generally accepted accounting principles ("GAAP"), the Company is disclosing non-GAAP gross revenues.

The Company reports its Professional Employer Service revenues on a net basis because it is not the primary obligor for the services provided by the Company's co-employed clients to their customers. The gross revenues and cost of revenues information below, although not in accordance with GAAP, is presented for comparison purposes and because management believes such information is more informative as to the level of the Company's business activity and more useful in managing its operations.


                                                            (Unaudited)
                                                        First Quarter Ended
(in thousands)                                               March 31,
                                                       ---------------------
                                                          2013       2012
                                                       ---------- ----------

Revenues:
  Professional employer services                       $  561,483 $  405,851
  Staffing services                                        29,733     26,210
                                                       ---------- ----------
    Total revenues                                        591,216    432,061
                                                       ---------- ----------
Cost of revenues:
  Direct payroll costs                                    498,738    366,934
  Payroll taxes and benefits                               59,123     42,992
  Workers' compensation                                    25,044     15,578
                                                       ---------- ----------
    Total cost of revenues                                582,905    425,504
                                                       ========== ==========
Gross margin                                           $    8,311 $    6,557
                                                       ========== ==========


A reconciliation of non-GAAP gross revenues to net revenues is as follows:


                                          (Unaudited)
                                  Three Months Ended March 31,
                   ---------------------------------------------------------
                     Gross Revenue                            Net Revenue
(in thousands)      Reporting Method   Reclassification     Reporting Method
                   ----------------- --------------------  -----------------
                     2013     2012      2013       2012      2013     2012
                   -------- -------- ---------  ---------  -------- --------
Revenues:
  Professional
   employer
   services        $561,483 $405,851 $(479,665) $(349,639) $ 81,818 $ 56,212
  Staffing
   services          29,733   26,210         -          -    29,733   26,210
                   -------- -------- ---------  ---------  -------- --------
    Total revenues $591,216 $432,061 $(479,665) $(349,639) $111,551 $ 82,422
                   ======== ======== =========  =========  ======== ========
Cost of revenues   $582,905 $425,504 $(479,665) $(349,639) $103,240 $ 75,865
                   ======== ======== =========  =========  ======== ========


About BBSI
BBSI (NASDAQ: BBSI) is a leading provider of business management solutions, combining human resource outsourcing and professional management consulting to create a unique operational platform that differentiates it from competitors. The Company's integrated platform is built upon expertise in payroll processing, employee benefits, workers' compensation coverage, risk management and workplace safety programs, and human resource administration. BBSI's partnerships help small to mid-sized businesses improve the efficiency of their operations. BBSI works with more than 3,000 clients across all lines of business in 23 states. For more information, please visit www.barrettbusiness.com.

Forward-Looking Statements
Statements in this release about future events or performance, including gross revenues and earnings expectations for the second quarter of 2013, are forward-looking statements which involve known and unknown risks, uncertainties and other factors that may cause the actual results of the Company to be materially different from any future results expressed or implied by such forward-looking statements. Factors that could affect future results include economic conditions in the Company's service areas, the effect of changes in the Company's mix of services on gross margin, the Company's ability to retain current clients and attract new clients, the availability of financing or other sources of capital, future workers' compensation claims experience, the effect of changes in the workers' compensation regulatory environment in one or more of the Company's primary markets, the collectability of accounts receivable, and the effect of conditions in the global capital markets on the Company's investment portfolio, among others. Other important factors that may affect the Company's future prospects are described in the Company's 2012 Annual Report on Form 10-K. Although forward-looking statements help to provide complete information about the Company, readers should keep in mind that forward-looking statements are less reliable than historical information. The Company undertakes no obligation to update or revise forward-looking statements in this release to reflect events or changes in circumstances that occur after the date of this release.


                       Barrett Business Services, Inc.
                          Condensed Balance Sheets
                                 (Unaudited)

                                                   March 31,    December 31,
(in thousands)                                        2013          2012
                                                 ------------- -------------
                     Assets
Current assets:
  Cash and cash equivalents                      $      48,015 $      45,747
  Marketable securities                                 18,987        16,748
  Trade accounts receivable, net                        70,292        63,921
  Income taxes receivable                                7,187             -
  Prepaid expenses and other                             4,036         4,854
  Deferred income taxes                                  8,150         8,148
                                                 ------------- -------------
    Total current assets                               156,667       139,418
Marketable securities                                   11,276         9,899
Property, equipment and software, net                   19,228        18,489
Restricted marketable securities and workers'
 compensation deposits                                  10,583         9,726
Other assets                                             3,292         3,509
Goodwill                                                47,820        47,820
                                                 ------------- -------------
                                                 $     248,866 $     228,861
                                                 ============= =============

      Liabilities and Stockholders' Equity
Current liabilities:
  Line of credit                                 $           - $       4,532
  Accounts payable                                       2,482         1,995
  Accrued payroll, payroll taxes and related
   benefits                                             89,493        69,568
  Income taxes payable                                       -           272
  Other accrued liabilities                                468           306
  Workers' compensation claims liabilities              26,084        24,541
  Safety incentives liabilities                         10,288         9,842
  Current portion of long-term debt                        220           220
                                                 ------------- -------------
    Total current liabilities                          129,035       111,276
Long-term workers' compensation claims
 liabilities                                            51,128        46,023
Long term debt                                           5,219         5,273
Deferred income taxes                                   10,607        10,607
Customer deposits and other long-term
 liabilities                                             1,779         1,786
Stockholders' equity                                    51,098        53,896
                                                 ------------- -------------
                                                 $     248,866 $     228,861
                                                 ============= =============



                      Barrett Business Services, Inc.
                   Consolidated Statements of Operations

                                                        (Unaudited)
(in thousands, except per share amounts)            First Quarter Ended
                                                         March 31,
                                                ---------------------------
                                                     2013          2012
                                                -------------  ------------
Revenues:
  Professional employer service fees            $      81,818  $     56,212
  Staffing services                                    29,733        26,210
                                                -------------  ------------
    Total revenues                                    111,551        82,422
                                                -------------  ------------
Cost of revenues:
  Direct payroll costs                                 22,296        19,652
  Payroll taxes and benefits                           59,123        42,992
  Workers' compensation                                21,821        13,221
                                                -------------  ------------
    Total cost of revenues                            103,240        75,865
                                                -------------  ------------
Gross margin                                            8,311         6,557
Selling, general and administrative expenses           11,811         9,762
Depreciation and amortization                             460           348
                                                -------------  ------------
Loss from operations                                   (3,960)       (3,553)
Other income, net                                          87           215
                                                -------------  ------------
Loss before taxes                                      (3,873)       (3,338)
Benefit from income taxes                              (1,324)       (1,125)
                                                -------------  ------------
Net loss                                        $      (2,549) $     (2,213)
                                                =============  ============
Basic loss per common share                     $       (0.36) $      (0.22)
                                                =============  ============
Weighted average basic common shares
 outstanding                                            7,022         9,875
                                                =============  ============
Diluted loss per common share                   $       (0.36) $      (0.22)
                                                =============  ============
Weighted average diluted common shares
 outstanding                                            7,022         9,875
                                                =============  ============


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Company Contact:
Michael L. Elich
President and CEO
Tel 1-360-828-0700

Investor Relations:
Liolios Group, Inc.
Cody Slach
Tel 1-949-574-3860
Email Contact



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