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Side-by-side financial comparison of ALLIANCE RESOURCE PARTNERS LP (ARLP) and BARRETT BUSINESS SERVICES INC (BBSI). Click either name above to swap in a different company.

ALLIANCE RESOURCE PARTNERS LP is the larger business by last-quarter revenue ($516.0M vs $321.1M, roughly 1.6× BARRETT BUSINESS SERVICES INC). BARRETT BUSINESS SERVICES INC runs the higher net margin — 5.1% vs 2.1%, a 3.0% gap on every dollar of revenue. On growth, BARRETT BUSINESS SERVICES INC posted the faster year-over-year revenue change (5.3% vs -3.6%). BARRETT BUSINESS SERVICES INC produced more free cash flow last quarter ($70.6M vs $13.3M). Over the past eight quarters, BARRETT BUSINESS SERVICES INC's revenue compounded faster (9.9% CAGR vs -6.7%).

Alliance Resource Partners LP is a leading North American natural resource enterprise primarily engaged in the production and marketing of coal for utility and industrial customers. It also operates complementary business segments including mineral royalty management, oil and gas extraction, and logistics support services.

Barrett Firearms Manufacturing is an Australian-owned, American manufacturer of firearms and ammunition located in Christiana, Tennessee. It was founded in 1982 by Ronnie G. Barrett for the purpose of building semi-automatic rifles chambered for the .50 BMG ammunition, originally developed for and used in M2 Browning machine guns. Barrett began this work in the early 1980s, and the first working rifles were available in 1982, hence the designation M82. Barrett personally designed every part o...

ARLP vs BBSI — Head-to-Head

Bigger by revenue
ARLP
ARLP
1.6× larger
ARLP
$516.0M
$321.1M
BBSI
Growing faster (revenue YoY)
BBSI
BBSI
+9.0% gap
BBSI
5.3%
-3.6%
ARLP
Higher net margin
BBSI
BBSI
3.0% more per $
BBSI
5.1%
2.1%
ARLP
More free cash flow
BBSI
BBSI
$57.3M more FCF
BBSI
$70.6M
$13.3M
ARLP
Faster 2-yr revenue CAGR
BBSI
BBSI
Annualised
BBSI
9.9%
-6.7%
ARLP

Income Statement — Q1 FY2026 vs Q4 FY2025

Metric
ARLP
ARLP
BBSI
BBSI
Revenue
$516.0M
$321.1M
Net Profit
$10.7M
$16.4M
Gross Margin
21.3%
Operating Margin
4.2%
5.8%
Net Margin
2.1%
5.1%
Revenue YoY
-3.6%
5.3%
Net Profit YoY
-2.4%
EPS (diluted)
$0.63

Green = leading value per metric. Periods may differ when fiscal calendars don't align.

8-Quarter Revenue & Profit Trend

Side-by-side quarterly history. Quarters aligned by calendar period so offset fiscal years line up.

Revenue
ARLP
ARLP
BBSI
BBSI
Q1 26
$516.0M
Q4 25
$535.5M
$321.1M
Q3 25
$571.4M
$318.9M
Q2 25
$547.5M
$307.7M
Q1 25
$540.5M
$292.6M
Q4 24
$590.1M
$304.8M
Q3 24
$613.6M
$294.3M
Q2 24
$593.4M
$279.7M
Net Profit
ARLP
ARLP
BBSI
BBSI
Q1 26
$10.7M
Q4 25
$82.7M
$16.4M
Q3 25
$95.1M
$20.6M
Q2 25
$59.4M
$18.5M
Q1 25
$74.0M
$-1.0M
Q4 24
$16.3M
$16.8M
Q3 24
$86.3M
$19.6M
Q2 24
$100.2M
$16.7M
Gross Margin
ARLP
ARLP
BBSI
BBSI
Q1 26
Q4 25
21.3%
Q3 25
24.1%
Q2 25
23.8%
Q1 25
14.6%
Q4 24
23.4%
Q3 24
25.3%
Q2 24
24.3%
Operating Margin
ARLP
ARLP
BBSI
BBSI
Q1 26
4.2%
Q4 25
18.2%
5.8%
Q3 25
18.4%
7.8%
Q2 25
16.2%
7.5%
Q1 25
17.4%
-1.4%
Q4 24
2.6%
6.8%
Q3 24
16.5%
8.0%
Q2 24
19.8%
7.3%
Net Margin
ARLP
ARLP
BBSI
BBSI
Q1 26
2.1%
Q4 25
15.4%
5.1%
Q3 25
16.6%
6.5%
Q2 25
10.9%
6.0%
Q1 25
13.7%
-0.3%
Q4 24
2.8%
5.5%
Q3 24
14.1%
6.7%
Q2 24
16.9%
6.0%
EPS (diluted)
ARLP
ARLP
BBSI
BBSI
Q1 26
Q4 25
$0.63
Q3 25
$0.79
Q2 25
$0.70
Q1 25
$-0.04
Q4 24
$0.63
Q3 24
$0.74
Q2 24
$0.62

Balance Sheet & Financial Strength

Snapshot of each company's liquidity, leverage and book value from the latest quarter.

Metric
ARLP
ARLP
BBSI
BBSI
Cash + ST InvestmentsLiquidity on hand
$28.9M
$157.2M
Total DebtLower is stronger
Stockholders' EquityBook value
$241.0M
Total Assets
$2.9B
$779.1M
Debt / EquityLower = less leverage

8-quarter trend — quarters aligned by calendar period.

Cash + ST Investments
ARLP
ARLP
BBSI
BBSI
Q1 26
$28.9M
Q4 25
$71.2M
$157.2M
Q3 25
$94.5M
$109.8M
Q2 25
$55.0M
$90.4M
Q1 25
$81.3M
$99.1M
Q4 24
$137.0M
$121.9M
Q3 24
$195.4M
$14.4M
Q2 24
$203.7M
$40.3M
Stockholders' Equity
ARLP
ARLP
BBSI
BBSI
Q1 26
Q4 25
$241.0M
Q3 25
$240.1M
Q2 25
$225.8M
Q1 25
$213.4M
Q4 24
$221.4M
Q3 24
$215.4M
Q2 24
$199.0M
Total Assets
ARLP
ARLP
BBSI
BBSI
Q1 26
$2.9B
Q4 25
$2.9B
$779.1M
Q3 25
$2.9B
$777.9M
Q2 25
$2.9B
$713.6M
Q1 25
$2.9B
$778.6M
Q4 24
$2.9B
$745.5M
Q3 24
$3.0B
$725.8M
Q2 24
$3.1B
$688.6M

Cash Flow & Capital Efficiency

How much cash each business actually produces after reinvestment. Cash flow is harder to manipulate than net income.

Metric
ARLP
ARLP
BBSI
BBSI
Operating Cash FlowLast quarter
$76.1M
Free Cash FlowOCF − Capex
$13.3M
$70.6M
FCF MarginFCF / Revenue
2.6%
22.0%
Capex IntensityCapex / Revenue
18.5%
1.7%
Cash ConversionOCF / Net Profit
4.64×
TTM Free Cash FlowTrailing 4 quarters
$342.2M
$47.2M

8-quarter trend — quarters aligned by calendar period.

Operating Cash Flow
ARLP
ARLP
BBSI
BBSI
Q1 26
Q4 25
$143.9M
$76.1M
Q3 25
$209.9M
$38.4M
Q2 25
$151.7M
$-53.8M
Q1 25
$145.7M
$5.2M
Q4 24
$168.4M
$53.4M
Q3 24
$209.3M
$-935.0K
Q2 24
$215.8M
$-51.3M
Free Cash Flow
ARLP
ARLP
BBSI
BBSI
Q1 26
$13.3M
Q4 25
$99.1M
$70.6M
Q3 25
$145.2M
$34.1M
Q2 25
$84.7M
$-58.2M
Q1 25
$58.9M
$697.0K
Q4 24
$75.3M
$50.2M
Q3 24
$99.0M
$-4.2M
Q2 24
$114.3M
$-56.3M
FCF Margin
ARLP
ARLP
BBSI
BBSI
Q1 26
2.6%
Q4 25
18.5%
22.0%
Q3 25
25.4%
10.7%
Q2 25
15.5%
-18.9%
Q1 25
10.9%
0.2%
Q4 24
12.8%
16.5%
Q3 24
16.1%
-1.4%
Q2 24
19.3%
-20.1%
Capex Intensity
ARLP
ARLP
BBSI
BBSI
Q1 26
18.5%
Q4 25
8.4%
1.7%
Q3 25
11.3%
1.4%
Q2 25
12.2%
1.4%
Q1 25
16.1%
1.5%
Q4 24
15.8%
1.0%
Q3 24
18.0%
1.1%
Q2 24
17.1%
1.8%
Cash Conversion
ARLP
ARLP
BBSI
BBSI
Q1 26
Q4 25
1.74×
4.64×
Q3 25
2.21×
1.86×
Q2 25
2.55×
-2.92×
Q1 25
1.97×
Q4 24
10.31×
3.18×
Q3 24
2.43×
-0.05×
Q2 24
2.15×
-3.07×

Financial Flow Comparison

Revenue → gross profit → operating profit → net profit for each company.

Revenue Breakdown by Segment

ARLP
ARLP

Coal sales$443.3M86%
Oil & gas royalties$41.3M8%
Other revenues$22.8M4%
Transportation revenues$8.6M2%
Tons Produced$8.0M2%
Mineral Interest Volumes (BOE)$1.0M0%

BBSI
BBSI

Professional Employer Services$303.6M95%
Staffing Services$17.6M5%

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