<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
This restated schedule contains summary financial information extracted from the
consolidated financial statements of Kevco, Inc. and is qualified in its
entirety by reference to such financial statements.
</LEGEND>
<RESTATED> 
       
<S>                             <C>                     <C>                     <C>
<PERIOD-TYPE>                   YEAR                   9-MOS                   6-MOS
<FISCAL-YEAR-END>                          DEC-31-1997             DEC-31-1997             DEC-31-1997
<PERIOD-START>                             JAN-01-1997             JAN-01-1997             JAN-01-1997
<PERIOD-END>                               DEC-31-1997             SEP-30-1997             JUN-30-1997
<CASH>                                             271                      77                      80
<SECURITIES>                                         0                       0                       0<F1>
<RECEIVABLES>                                   41,647                  25,322                  24,532<F2>
<ALLOWANCES>                                       641                     132                     119
<INVENTORY>                                     83,540                  34,988                  34,434
<CURRENT-ASSETS>                               132,830                  61,702                  59,740
<PP&E>                                          49,399                  26,204                  24,945
<DEPRECIATION>                                   6,957                   7,641                   7,143
<TOTAL-ASSETS>                                 308,194                 114,578                 112,022
<CURRENT-LIABILITIES>                           75,385                  26,575                  24,846
<BONDS>                                              0                       0                       0
<PREFERRED-MANDATORY>                                0                       0                       0
<PREFERRED>                                          0                       0                       0
<COMMON>                                            68                      68                      68
<OTHER-SE>                                      40,579                  40,329                  38,947
<TOTAL-LIABILITY-AND-EQUITY>                   308,194                 114,578                 112,022
<SALES>                                        394,206                 271,957                 173,404
<TOTAL-REVENUES>                               400,120                 276,370                 176,311
<CGS>                                          341,362                 235,138                 149,410
<TOTAL-COSTS>                                  384,511                 263,876                 167,188
<OTHER-EXPENSES>                                     0                       0                       0
<LOSS-PROVISION>                                     0                       0                       0
<INTEREST-EXPENSE>                               4,767                   2,354                   1,496
<INCOME-PRETAX>                                 10,842                  10,140                   7,627
<INCOME-TAX>                                     4,554                   4,056                   3,050
<INCOME-CONTINUING>                              6,288                   6,084                   4,577
<DISCONTINUED>                                       0                       0                       0
<EXTRAORDINARY>                                      0                       0                       0
<CHANGES>                                            0                       0                       0
<NET-INCOME>                                     6,288                   6,084                   4,577
<EPS-PRIMARY>                                     0.92                    0.89                    0.67
<EPS-DILUTED>                                     0.90                    0.87                    0.65
<FN>
<F1>Amounts inapplicable or not disclosed as a separate line on the statement of
financial position or results of operations are reported as 0 herein.
<F2>Notes and accounts receivable - trade are reported net of allowances for
doubtful accounts in the statement of financial position.
</FN>
        

</TABLE>