press release 2005-2

FOR IMMEDIATE RELEASE
TSX Venture Exchange
Symbol “CSA”

Commercial Continues Steady Year-Over-Year Revenue and Earnings Growth

Edmonton, Alberta, Canada, January 19, 2005 - COMMERCIAL SOLUTIONS INC. (the “Company”) (TSX-V:CSA), announced today its financial results for the fourth quarter and its fiscal year ended September 30, 2004. A complete copy of the Company’s report for the year is available on the Internet at www.sedar.com. Financial highlights from the fourth quarter and annual audited financial statements are as follows:

       Note: EBITDA is defined as earnings before interest, taxes, depreciation and amortization

Fiscal 2004 was a dynamic year for Commercial, bringing about organizational change which ultimately translated into a 157% year over year earnings increase to $1.4 million or $0.16 per share ($0.14 diluted) compared with $0.56 million or $0.07 per share ($0.06 diluted) for the corresponding period of 2003.

The significant improvement was the result of the integration of two fiscal 2003 acquisitions, as well as, fiscal 2003 restructurings performed in the Saskatchewan operations yielding positive earnings impact for the recently completed year.

Fourth quarter revenue and earnings were both slightly up from the prior year despite the fact that oilfield activity levels in Western Canada were hindered by an abundance of wet weather during this period. These weather related delays, however, have resulted in increased levels of activity for the first quarter of fiscal 2005.

Outlook

Management believes that the Company’s sales and earnings growth outlook is positive due to expected continued strength in the energy sector, which is a source of 37% of the Company’s sales. In addition, the forestry and agriculture markets have stabilized after several years of decline. Commercial has adjusted its operating costs in its branches impacted by these markets, therefore, any increased activity in these sectors in fiscal 2005 would directly flow to operating earnings. Management continues to seek out acquisition growth opportunities to build on Commercial’s geographic presence and to diversify its portfolio of products.

About Commercial

Headquartered in Edmonton, Alberta, the Company is one of Canada’s leading independent industrial distributors with 23 Services Centres and approximately 242 employees located across Canada. Commercial offers more than 150,000 items critical to maintenance repair and operations (MRO) and original equipment manufacturer (OEM) customers. The Company represents 400 leading manufacturers and serves over 10,000 customer accounts within a broad cross-section of industries, including oil and gas, forestry, food processing, chemical processing, mining and aggregate, utilities, agriculture and construction.

ON BEHALF OF THE BOARD OF DIRECTORS

By: “Jim Barker”
Jim Barker
Chairman
COMMERCIAL SOLUTIONS INC.

THE TSX VENTURE EXCHANGE HAS NOT REVIEWED AND DOES NOT ACCEPT RESPONSIBILITY FOR THE ADEQUACY OR ACCURACY OF THE CONTENT OF THIS NEWS RELEASE.