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Balance Sheets Overview

Current Ratio
114.33%
Quick Ratio
114.33%
Cash Ratio
6.63%
Debt to Asset Ratio
71.35%
Unit: Thousand (K) dollars
Assets Breakdown
    • Total current assets
    • Restricted cash and investments
    • Property, equipment and software...
    • Others
Liabilities Breakdown
    • Accrued payroll and related bene...
    • Retained earnings
    • Long-term workers' compensation ...
    • Others
Balance Sheets
2026-06-30
2026-03-31
2025-12-31
2025-09-30
Cash and cash equivalents
27,037
36,582
95,033
47,676
Investments
40,852
55,290
62,154
62,076
Trade accounts receivable, net
301,492
293,612
248,626
300,616
Income taxes receivable
-
-
2,965
326
Prepaid expenses and other
24,583
29,410
18,652
25,806
Restricted cash and investments
72,353
123,119
97,210
80,403
Total current assets
466,317
538,013
524,640
516,903
Property, plant and equipment
-
-
111,928
-
Less accumulated depreciation and amortization
-
-
46,188
-
Property, plant and equipment, gross
-
-
65,740
-
Land
-
-
1,490
-
Property, equipment and software, net
74,031
70,785
67,230
63,915
Operating lease right-of-use assets
23,236
24,335
23,218
23,973
Restricted cash and investments
91,616
93,801
106,216
117,321
Goodwill
47,820
47,820
47,820
47,820
Other assets
8,256
8,386
9,869
6,097
Deferred income taxes
0
84
74
1,896
Total assets
711,276
783,224
779,067
777,925
Accounts payable
7,003
5,869
7,433
5,842
Accrued payroll and related benefits
272,487
263,178
237,783
278,405
Payroll taxes payable
48,462
69,311
-
43,164
Income taxes payable
10,565
7,337
62,463
-
Current operating lease liabilities
7,238
7,169
6,969
6,945
Current premium payable
22,327
70,689
38,992
20,208
Other accrued liabilities
9,436
9,621
19,357
17,873
Workers' compensation claims liabilities
30,367
31,538
32,875
34,239
Total current liabilities
407,885
464,712
405,872
406,676
Long-term workers' compensation claims liabilities
67,539
70,272
75,709
74,945
Deferred income taxes
115
-
-
-
Long-term premium payable
0
11,315
26,025
25,212
Long-term operating lease liabilities
17,259
18,408
17,484
18,225
Customer deposits and other long-term liabilities
14,698
12,851
12,977
12,722
Total liabilities
507,496
577,558
538,067
537,780
Common stock, .01 par value 82,000 shares authorized, 24,073 and 25,179 shares issued and outstanding as of june 30, 2026 and december 31, 2025, respectively
241
246
252
256
Additional paid-in capital
48,267
46,902
46,121
44,441
Accumulated other comprehensive loss
-11,832
-11,875
-11,487
-12,594
Retained earnings
167,104
170,393
206,114
208,042
Total stockholders' equity
203,780
205,666
241,000
240,145
Total liabilities and stockholders' equity
711,276
783,224
779,067
777,925
Unit: Thousand (K) dollars (except for numbers of shares and EPS). Numbers labeled with * are estimated quarterly values.

Time Plot

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Balance Sheets

Trade accountsreceivable, net$301,492K (14.13%↑ Y/Y)Restricted cash andinvestments$72,353K (-20.53%↓ Y/Y)Investments$40,852K (-36.27%↓ Y/Y)Cash and cashequivalents$27,037K (2.61%↑ Y/Y)Prepaid expenses andother$24,583K (-4.60%↓ Y/Y)Total current assets$466,317K (-1.08%↓ Y/Y)Restricted cash andinvestments$91,616K (-8.11%↓ Y/Y)Property, equipment andsoftware, net$74,031K (20.00%↑ Y/Y)Goodwill$47,820K (0.00%↑ Y/Y)Operating leaseright-of-use assets$23,236K (-4.55%↓ Y/Y)Other assets$8,256K (35.88%↑ Y/Y)Total assets$711,276K (-0.33%↓ Y/Y)Total liabilities andstockholders' equity$711,276K (-0.33%↓ Y/Y)Total liabilities$507,496K (4.04%↑ Y/Y)Total stockholders'equity$203,780K (-9.76%↓ Y/Y)Accumulated othercomprehensive loss-$11,832K (17.06%↑ Y/Y)Total currentliabilities$407,885K (7.72%↑ Y/Y)Long-term workers'compensation claims...$67,539K (-14.00%↓ Y/Y)Long-term operating leaseliabilities$17,259K (-8.33%↓ Y/Y)Customer deposits andother long-term...$14,698K (24.55%↑ Y/Y)Deferred income taxes$115K (-95.51%↓ Y/Y)Retained earnings$167,104K (-15.06%↓ Y/Y)Additional paid-in capital$48,267K (12.01%↑ Y/Y)Common stock, .01 parvalue 82,000 shares...$241K (-5.49%↓ Y/Y)Accrued payroll andrelated benefits$272,487K (13.80%↑ Y/Y)Payroll taxes payable$48,462K (18.13%↑ Y/Y)Workers' compensationclaims liabilities$30,367K (-14.14%↓ Y/Y)Current premium payable$22,327K (-43.91%↓ Y/Y)Income taxes payable$10,565K (3160.80%↑ Y/Y)Other accruedliabilities$9,436K (-14.73%↓ Y/Y)Current operating leaseliabilities$7,238K (8.32%↑ Y/Y)Accounts payable$7,003K (41.96%↑ Y/Y)

BARRETT BUSINESS SERVICES INC (BBSI)

BARRETT BUSINESS SERVICES INC (BBSI)