FOR IMMEDIATE RELEASE

FOR IMMEDIATE RELEASE

For: Moore-Handley, Inc.                                                                                                                         Contact: Carol Temple
        P. O. Box 2607                                                                                                                                      (205) 663-8316
        Birmingham, Alabama 35202

Moore-Handley Reports Results of Operations for the Fourth Quarter and Year Ended December 31, 2003

BIRMINGHAM, Ala., April 16, 2004 -- Moore-Handley, Inc. (Other OTC: MHCO.PK), a Birmingham-based distributor of hardware and home center products, reported a net loss of $488,000 or $0.29 per diluted share for the quarter ended December 31, 2003 vs. a net loss of $335,000 or $0.19 per diluted share for the same period in 2002. The quarter ended December 31, 2003 included a charge to income, net of taxes, of $83,000 or $0.05 per diluted share because of a change in the allowance for uncollectible vendor receivables. For the twelve months ended December 31, 2003 this charge, net of taxes, was $339,000 or $0.19 per diluted share.

Sales for the quarter were $34,932,000 up 8.6% from the same quarter last year. Sales for the twelve months ended December 31, 2003 were $156,726,000 or 4.1% above those for the comparable period in 2002. The net loss for the year ended December 31, 2003 was $426,000 or $0.24 per diluted share vs. net income of $340,000 or $0.18 per diluted share for the same period last year.

In April, 2004, Moore-Handley negotiated an amendment to its working capital line that extended the maturity date to April, 2006.

Selected financial data follow:

Moore-Handley, Inc.

Selected Financial Data

(AUDITED)

Quarter Ended

Twelve Months Ended

December 31

December 31


Operations:

2003

2002

2003

2002

Sales

$ 34,932,000

$ 32,153,000

$ 156,726,000

$ 150,621,000

Operating income

(535,000)

(303,000)

269,000

1,391,000

Income (loss) before income tax

(774,000)

(529,000)

(676,000)

538,000

Net income (loss)

$  (488,000)

$ ( 335,000)

$   (426,000)

$      340,000

Net income (loss) per share - diluted

$       ( 0.29)

$        (0.19)

$        ( 0.24)

$            0.18

Weighted average diluted common

shares outstanding

1,707,000

1,766,000

1,749,000

1,890,000

               
               

Balance Sheets:

Current assets

$ 39,835,000

$ 38,629,000

Other assets

285,000

721,000

Property & equipment, net

8,605,000

8,391,000

Total assets

48,725,000

47,741,000

Current liabilities

14,484,000

12,956,000

Long term debt

21,028,000

20,584,000

Deferred income taxes

948,000

1,033,000

Stockholders' equity

12,265,000

13,168,000

Total liabilities & stockholders' equity

$ 48,725,000

$ 47,741,000

End 4/16/04