**UNITED STATESSECURITIES AND EXCHANGE COMMISSIONWASHINGTON, DC 20549**

**FORM 10-KSB**

|                 (Mark One)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
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|                 [x]Annual report under Section 13 or 15(d) of the Securities Exchange Act of 1934                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
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|                 Forthe fiscal year ended December 31, 2005                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
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|                 [ ]  Transition report under Section 13 or 15(d) of the Securities Exchange Actof 1934                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
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|                 Forthe transition period from                           		 to                                                                                                                                                                                                                                                                                                                                                                                                                                   |
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|                 Commission file number                      0-22388                                                                                                   |

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| **HOME SOLUTIONS OF AMERICA, INC.**                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| (Name of Small Business Issuer in Its		charter)                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|                        		Delaware                                               		                                        |                    		    99-0273889                                     |
|              		(State or Other Jurisdiction of                                                                                                                                                                                                                                                                                                                                                                         | (IRS Employer |
|                  		Incorporation or Organization)                                                                                                                                                                                                                                                                                                                                                  |  Identification No.) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| 1500 Dragon Street,		Suite B, Dallas, Texas                            		                                                                                                                                                                              |      		75207         |
|         		(Address of Principal Executive Offices)                                            		                     |  (Zip Code) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| (214) 623-8446                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| (Issuer's Telephone Number)                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |

| Securitiesregistered under Section 12(b) of the Exchange Act:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
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|                		Title Of Each Class                                                                                                                                                                                                                                                                                                                                   | NameOf Each Exchange On Which Registered |
|                                                                                                                                                                                         |   |
|                 Common Stock, Par Value $0.001 pershare                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | The American Stock Exchange |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |
| Securitiesregistered under Section 12(g) of the Exchange Act:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |
|                                                                 CommonStock, Par Value $0.001 Per Share                                                    		(Title of Class) |

Check whether the issuer (1) filed all reports required to be filed bySection 13 or 15(d) of the Exchange Act during the past 12 months (or for suchshorter period that the registrant was required to file such reports), and (2)has been subject to such filing requirements for the past 90 days.Yes         X               No                       

Check if thereis no disclosure of delinquent filers in response to Item 405 of RegulationS-B  contained in this form, and no disclosure will be contained, to the bestof registrant's knowledge, in definitive proxy or information statementsincorporated by reference in Part III of this Form 10-KSB or any amendment tothis Form 10-KSB. [X] 

Indicate bycheck mark whether the registrant is a shell company (as defined in Rule 12b-2of the Exchange Act). [   ]

State issuer's revenues for its mostrecent fiscal year: $72,348,000

The aggregatemarket value of the voting and non-voting common equity held by non-affiliatesof the registrant (35,902,271 shares of common stock) on March 30, 2006, was approximately $247,008,000 based upon the closing sale price of the common stock($6.88 per share) as quoted on the American Stock Exchange on March 30, 2006.  For purposes of this response, officers, directors and holders of 10% ormore of the registrant's common stock are considered affiliates of theregistrant at that date. 

The number of shares outstanding ofthe registrant's common stock, $0.001 par value per share, as of March 30, 2006 was 36,023,357 shares.

**DOCUMENTS INCORPORATED BY REFERENCE**

Theinformation required by Items 9 through 12 and Item 14 of Part III of this Form 10-KSB is incorporated by reference from the registrant's definitive proxystatement, which will be filed with the Securities and Exchange Commissionwithin 120 days after the close of the registrant's fiscal year ended December 31, 2005.

TransitionalSmall Business Disclosure Format: Yes                                                                    No         X            

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**HOME SOLUTIONS OF AMERICA, INC.FORM 10-KSB**Table of Contents

                                                                                                                                                                   

|  Page
Item                                                       			**                               **                                                               			  Number
PART I 
  
1.            			Description of Business1
2.            			Description of Property4
3.            			Legal Proceedings5
4.            			Submission of Matters to a Vote of Security Holders5
PART II 
5.            			Market for Common Equity, Related Stockholder Matters and Small			Business 
               			Issuer Purchases of Equity Securities5
6.            			Management's Discussion and Analysis or Plan of Operation6
7.            			Financial Statements16
8.            			Changes in and Disagreements with Accountants on 
               			Accounting and Financial Disclosure16
8A.         			Controls and Procedures16
8B.          			Other Information16
PART III 
9.            			Directors and Executive Officers of the Registrant17
10.          			Executive Compensation17
11.          			Security Ownership of Certain Beneficial Owners and 
               			Management and Related Stockholder Matters17
12.          			Certain Relationships and Related Transactions17
13.          			Exhibits 17
14.          			Principal Accountant Fees and Services20
Signatures 21
Audited Consolidated			Financial StatementsF-i
***           PRELIMINARY NOTE:*** This Annual Report on Form10-KSB contains forward-looking statements relating to our goals, beliefs, plansor current expectations and other statements that are not historical facts. Forexample, when we use words such as "project," "believe," "anticipate," "plan,""expect," "estimate," "intend," "should," "would," "could" or "may," or otherwords that convey uncertainty of future events or outcome, we are makingforward-looking statements. We refer you to the caption entitled "Trends, Risksand Uncertainties" in Item 6 of Part II for important factors that could causeactual results to differ materially from those indicated by our forward-lookingstatements made in this annual report on Form 10-KSB and in any documentsincorporated by reference. Forward-looking statements represent our currentexpectations and are inherently uncertain. We do not undertake any obligation toupdate forward-looking statements made by us.

** **

**PART I(Dollars and Shares in Thousands,Except Per Share Data)**

**Item 1.        Description of Business.**

**Overview**

Home Solutions of America,Inc., a Delaware corporation, ("Home Solutions" or the "Company") is a provider of recovery,restoration and rebuilding/remodeling services to commercial and residentialareas that are (i) prone to flooding, hurricanes, tornados, fires or othernaturally occurring and repetitive weather emergencies; and/or (ii)experiencing robust housing development.  Our operations are in the South, Gulf Coast regions and California.

 Our business segments consist of three integratedservice offerings:  (i) Recovery, (ii) Restoration and (iii)Rebuilding/Remodeling.  Our Recovery services, which are provided through ourwholly owned subsidiary, Home Solutions Restoration of Louisiana, Inc. ("HSR of Louisiana") and, to a lesser extent, through our wholly owned subsidiary, PW Stephens,Inc. ("PWS"), include first response clean up and removal of debris, drying anddehumidification, and preparing affected areas for the next stage ofrestoration and rebuilding.  Our Restoration business segment includes PWS andour wholly owned subsidiary, Fiber Seal Systems, L.P. ("FSS").  Servicespresently included in our Restoration business segment involve water and firerestoration services, air decontamination, and removal of mold, asbestos andlead paint provided through PWS, and cleaning, drying, and deodorization ofcarpet and furniture as well as moving and storage services provided through FSS.  Our Rebuilding/Remodeling products and services currently consist of the production andinstallation of custom kitchen cabinets and countertops provided through ourwholly owned subsidiary, Southern Exposure Unlimited of Florida, Inc. and its50%-owned subsidiary, SouthernStone Cabinets, Inc. (collectively, "SouthernExposure") and the installation of custom marble and granite countertopsthrough our wholly owned subsidiary, Cornerstone Building and Remodeling, Inc.("Cornerstone").  

**Growth Strategy**

 Our growth strategy is totarget markets that are (i) prone to flooding, hurricanes, tornados, fires orother naturally occurring and repetitive weather emergencies; and/or (ii)experiencing robust housing development, and penetrate these markets throughinternal growth of our existing operating subsidiaries and a well-executedacquisition program to expand our service offerings.   From November 2002through December 31, 2005, we completed five acquisitions.  We recentlyimplemented our initiative to expand into the hardest hit areas of the 2005hurricane season by forming HSR of Louisiana, a wholly owned subsidiary, andacquiring substantially all of the assets of Florida Environmental Remediation Services, Inc. ("FERS") inSeptember of 2005.  Initially, the services provided by these operations willinvolve the drying, dehumidifying, clean up and removal of debris at many ofthe hurricane-affected locations prior to commencing Recovery/RestorationServices.  We expect the recovery, restoration and rebuilding effort associatedwith the 2005 hurricanes to happen in stages and last between two to fiveyears.  We plan to take advantage of the opportunity to service these areasthrough each stage with each of our Recovery, Restoration and Rebuilding/Remodelingservice offerings.

**Service Offerings**

Ourbusiness consists of three integrated service offerings:  (i) Recovery; (ii)Restoration; and (iii) Rebuilding/Remodeling.  We believe that the naturalprogression of our business offerings in markets affected by weather-relatedemergencies, from Recovery, to Restoration, to Rebuilding/Remodeling, increasesour opportunities across all three service offerings. 

**               Recovery**

Withour recent expansion into the Louisiana area through our completion of the FERSacquisition, we are a first responder to clean up activities afterweather-related emergencies.  We have significant ongoing operations throughoutimpacted areas in Florida, Louisiana, Mississippi, and Texas.  We and FERS(prior to its acquisition by HSR of Louisiana) also provided recovery servicesin Florida during the 2004 hurricane season, which we believe will position usto generate revenue in our Restoration and Rebuilding/Remodeling segments inthe Florida markets.  As of December 2005, we employed approximately 226trained leased employees who provide onsite first response technical servicesin these markets through contracts with commercial and residential clients. Our Recovery services include providing initial set up services in an impactedarea (including power, lodging, and training) and then providing the drying,dehumidification, cleanup and removal of debris from commercial and residentialareas to prepare the areas for the next stage of restoration.  We provide theseservices on an hourly rate to our commercial and residential clients,principally as a subcontractor to customers providing additional services inthese markets.  We intend to pursue bids on recovery services contracts withinsurance agencies and government branches and agencies.  Although we believethat we will provide recovery services in the future to insurers and governmentagencies directly or indirectly, there is no assurance that we will win any ofthese contracts.

** **

1

**              Restoration**

Thefollowing details the types of Recovery/Restoration Services we provide:

**    Fire andWater Damage Restoration**: We providetrained employees to respond to fire, water and weather-related emergencies, toinspect structural members and contents damaged by water, to determine thelikelihood or extent of mold growth, and to provide immediate cleaning, drying,moving, storage, and deodorization, among other services.  As most cases ofmold are associated with excess moisture, we believe that our Recoveryservices' response to event-related damage will provide additional revenueopportunities for our Restoration segment.  The cost and time requirements ofrestoration projects can vary dramatically from case-to-case. 

**    Indoor Air Contamination**: Through PWS, we provide indoorair contamination services, including contamination from mold, asbestos andlead paint to homeowners.  With increased media attention regarding the healththreat of mold, fewer insurance options, and property transfers at risk,current market conditions have created significant demand for mold inspections,certifications and remediation services.  These services consist of propertyand system inspections, surface and air testing, project design, microbialremoval, light interior demolition, repair and specialized cleaning work.  Homeinspections and testing can range from $0.2 to $0.8.  For the typicalmold-contaminated house, a remediation project can last approximately one weekand cost $10 or more. Customer opportunities are developed through a regionalsales force as well as through referrals by real estate firms, insuranceadjusters, mortgage companies, attorneys and nationally branded retailers.  TheCompany believes it can use its industry experience to give efficacy to itsprocesses and provide homeowners with quality assurance.

**   Cleaning andFabric Protection**: Through FSS, we provide fabric protection services to protect furniture, carpet and draperies from stainsand daily wear through both Company-owned locations as well as over forty licensedlocations.  This niche market is primarily targeted at above-average incomehomeowners with an average ticket of approximately $0.4. We also provide airduct cleaning services to remove particulate (organic and inorganic) material,which can cause allergic reactions and is often the breeding ground for manytypes of mold, from heating and air conditioning systems. 

          **Rebuilding/Remodeling**

Through SouthernExposure and Cornerstone, we offer cabinet and countertop installationservices.  Our wholly owned subsidiary, Southern Exposure,manufactures and installs a high-end product line of cabinets and countertops. Our position in this market was strengthened in March 2005 through theacquisition of Cornerstone, which installs custom marbleand granite countertops for residential customers.  Currently, we manufactureand install cabinets and kitchen countertops for Centex Corp. ("Centex"), apublic company homebuilder, in its southwest Florida market.  We also installgranite countertops for Home Depot, Inc. ("Home Depot") in Florida, Georgia, Alabama and South Carolina, and for Lowes Companies, Inc.,("Lowes") in Florida. The Lowes and Home Depotcontracts may be terminated at any time upon notice to us.  Furthermore, HomeDepot and Lowes are not obligated to use our services under these contracts. We have no contract with Centex, and Centex is not obligated to buy ourproducts or use our services.  

It is expected that a portion of ourcabinet and countertop installation services will generate additionalopportunities across our other business segments.  We expect to expand theservices provided by our Rebuilding/Remodeling business segment through futureacquisitions; however, there is no guaranty that we will expand our services inthis segment, or that acquisitions, if completed, will be profitable.

**Competition**

Recovery: TheRecovery services business segment is highly fragmented and evolving.  Webelieve there are relatively few barriers to market entry, because little to nophysical infrastructure is necessary.  Accordingly, we expect that competitionin our Recovery business segment will increase.  Currently, our competitors inthe Recovery services segment include PDG Environmental, Inc. and RG America,Inc., as well as a number of private companies.

Restoration;Rebuilding/Remodeling. We compete against numerous local providers, as well as national providers,including Steamatic, Inc. and The ServiceMaster Company.  Locally, we competeagainst numerous family controlled operations as well as larger regionaloperations.  Competitors in our specialty cabinet section of ourRebuilding/Remodeling business segment include Masco Corporation and ImperialIndustries, Inc.  We expect additional competitors as the market for specialtyresidential services continues to grow and due to the lack of significantbarriers of entry into the residential services field.

 

2

**Regulatory Matters**

General

Portions of our operations,particularly our Recovery and Remediation business segments, are highly regulatedand subject to a variety of federal and state laws, including environmentallaws, which require that we obtain various licenses, permits and approvals.  Wemust obtain and maintain various federal, state and local governmentallicenses, permits and approvals in order to provide our services.  We believewe are in material compliance with all applicable licensing and similarregulatory requirements.  However, we cannot assure you that we can maintainour licenses or registrations in the states in which we currently do business,or that we can obtain licenses or registrations required by any states in whichwe may desire to expand our business.  

Environmental Regulation

Portions of our business areheavily regulated by federal, state and local environmental regulations,including those promulgated under the Environmental Protection Agency.  Thesefederal, state and local environmental laws and regulations govern thedischarge of hazardous materials into the air and water, as well as thehandling, storage, and disposal of hazardous materials and the remediation ofcontaminated sites.  Our businesses may involve working around and withvolatile, toxic and hazardous substances and other regulated substances.  Weare not aware of any federal, state or local environmental laws or regulationsthat will materially affect our earnings or competitive position, or result inmaterial capital expenditures; however, we cannot predict the effect on ouroperations of possible future environmental legislation or regulations. 

**Employees**

As of December 31, 2005, we had an aggregate of 483 employees, including leased employees. None of theseemployees were  represented by collective bargaining agreements. 

**Business Background**

Corporate Information

Home Solutions is a Delaware corporation with principal executive offices located at 1500 Dragon, Suite B, Dallas, Texas 75207.  Our website is operating atwww.homcorp.com. Our Chairman of the Board and Chief Executive Officer is Frank Fradella, ourPresident and Chief Operating Officer is Rick J. O'Brien and our Senior VicePresident and Chief Financial Officer is Jeffrey M. Mattich.

Company History; Acquisitions

The Company was incorporated in Delaware on  January 8, 1998, for the purpose of serving as the successor corporation ofEIF Holdings, Inc., a Hawaii corporation, pursuant to a reincorporation mergerthat was completed in June 1998.  During 1999 and most of 2000, the Company,then named U S Industrial Services, Inc., operated through its wholly ownedsubsidiaries as a multi-state service company specializing in industrialcleaning services, including soil and groundwater remediation, and hazardousmaterial management and clean up.  

From February 2002 until November 2002, the Company,then named Nextgen Communications Corp., had no significant operations.

In September 2002, we adopted a new corporate strategyof acquiring or generating projects that focus on providing specialtyresidential services to homeowners.   In December 2002, in connection with theimplementation of our residential services strategy, our stockholders approveda change of our corporate name to Home Solutions of America, Inc.  In November2002, Home Solutions closed its first acquisition as part of this strategy,acquiring PW Stephens, Inc.; a provider of indoor air contaminates removalservices for homeowners in California.  The aggregate purchase price wasapproximately $13,400, which we paid with cash, promissory notes, the assignment ofcertain promissory notes owed to us, and the issuance of a warrant to purchase293 shares of our common stock at an exercise price of $0.01 per share.  PWShas a twenty-year operating history of providing indoor air contaminate removalservices for residential and light commercial clients.

In July 2003, Home Solutions closed the acquisition ofFiber Seal Systems, L.P., a provider of cleaning and fabric protection servicesbased in Dallas, Texas.  FSS provides cleaning and fabric protection servicesthrough both company-owned and over 40 licensed locations across the United States.  We paid approximately $1,621 for FSS, including the issuance of 300 sharesof our common stock, the issuance of a warrant to purchase 250 shares of ourcommon stock at an exercise price of $2.00 per share and the issuance of a notefor $520.  

 

3

In July 2003, we acquired Central Texas ResidentialServices, Inc. ("CTRS").  We paid approximately $769 for CTRS, including theissuance of 850 shares of our common stock.  The acquisition of CTRS wasrescinded in October 2003; no revenues were generated during this timeframe,and the consideration paid was returned to the Company.

In December 2003, Home Solutions closed theacquisition of Southern Exposure Unlimited of Florida, Inc. and relatedcompanies, a provider of cabinet and countertop installation services based in Fort Myers,   Florida.  The purchase price was approximately $12,172, including $2,000 incash, $5,968 in promissory notes issued to the seller, $2,500 in common stockand $1,704 in acquisition costs.  Southern Exposure provides cabinet andcountertop installation services to homebuilders and homeowners throughoutsouthwestern Florida. 

On March 31, 2005, Home Solutions acquired Cornerstone Building and Remodeling, Inc.  Cornerstone, which has headquarters in FortMyers, Florida, near the headquarters of the Company's Southern Exposuresubsidiaries, is engaged in the business of installing custom marble andgranite countertops and remodeling projects for residential customers.  Thepurchase price was approximately $8,079 including $1,700 in cash, $1,600 in a promissorynote issued to the seller, $3,335 in common stock and $1,444 in acquisitioncosts. 

Simultaneously, Cornerstone entered into an ExclusiveSupply Agreement with Cornerstone Granite & Marble Wholesale, Inc. (the"Supplier"), an affiliate of Mr. Leeber, whereby Cornerstone committed topurchase its marble and granite inventory exclusively from the Supplier for thenext twenty years, and the Supplier committed to provide Cornerstone withpricing based on the Supplier's direct costs plus 20%, or such lower price thatthe Supplier offers any other customer. We paid $1,350 in common stock to thesupplier as consideration for this agreement.

On September 27, 2005, our wholly owned subsidiary, HSR of Louisiana, acquired substantially all of theassets of Florida Environmental Remediation Services, Inc., a restorationcompany operating in Florida, Louisiana and Mississippi.  The aggregatepurchase price for the assets was $16,461 consisting of (i) an $11,000 nonrecoursepromissory note issued by HSR of Louisiana, which was paid in full in December2005, (ii) a warrant issued by Home Solutions exercisable for 1,053 shares ofcommon stock, which becomes exercisable at an exercise price of $0.001 pershare when during the period of from September 27, 2005 to September 27, 2006, HSR Louisiana met or exceeded $20,000 in gross billings related to theacquired assets, which was earned by December 31, 2005 and was valued at $4,719,and (iii) $742 in acquisition costs.  Additionally, FERS may earn additionalcompensation in cash or Home Solutions' Common Stock, at the option of HSR of Louisiana, in an amount equal to 10% of the excess of HSR of Louisiana's EBITDA related tothe acquired assets that exceeds $15,000 in each of fiscal years 2006 and 2007.

In connection with theacquisition, on September 27, 2005, HSR of Louisiana entered into a three-yearemployment agreement and subsequent three-year con-compete agreement withFernando Nava.  Mr. Nava is the former President and Chief Executive Officer ofFERS.  The company is amortizing the assigned value over six years.

Home Solutions expects tocontinue its growth strategy by seeking additional strategic acquisitions.

**Item 2.    Description ofProperty.**

In October 2002, the Companypurchased the office building that served at that time as its corporateoffices, consisting of approximately 8 square feet of office space, at 11850 Jones Road Houston, Texas 77070.  The purchase price of the building was $1,000,including $250 paid by issuance to the seller of 152 shares of our common stockand $750 financed through a first-lien mortgage provided by an affiliate of oneof our stockholders. The $750 note was paid in full in December 2005. In May2004, the Company moved its corporate headquarters to Dallas, Texas in a leasedoffice building co-located with FSS.  In November 2005, the Company and FSS moved their corporate headquarters to their current joint location, a leased office buildinglocated at 1500 Dragon Street, Suite B, Dallas, Texas 75207.  The lease for ourcorporate headquarters expires in 2011 with a monthly rate of $6. The office issuitable for its purposes and is expected to accommodate the Company's needsfor the foreseeable future.  The Company currently has listed for sale the Houston, Texas building and land, which has a net book value of $840, and is activelymarketing the property.

As of December 31, 2005, PWS leased its headquarters in Huntington Beach, California and had two additionaloffices in Fremont, California and El Cajon, California.  These leaseagreements expire in 2006 to 2007.  The combined monthly rate for these officesin $14.

As of December 31, 2005, Southern Exposure leased its headquarters in Fort Myers, Florida.  The office,which is suitable for Southern Exposure's need and is in good condition, isleased from the former owner of Southern Exposure, who is now an affiliate ofthe Company, at a monthly rate of $10.  The lease agreement expires in 2006.

               As of December 31, 2005, Cornerstone leased its headquarters in Fort Myers, Florida. The office,which is suitable for Cornerstone's needs and is in good condition, is leasedfrom the former owner of Cornerstone, who is now the President of Cornerstoneand an affiliate of the Company, at a monthly rate of $12.  The lease agreementexpires in 2006.

 

4

              As of December 31, 2005, HSR of Louisiana leased its headquarters in Mandeville, LA and leased a Florida office in Fort Lauderdale. Both of these leased properties aresuitable for HSR Louisiana's needs and are in good condition.  These leaseagreements expire in 2008 and 2006, respectively, with a monthly combined rateof $15.

**Item 3.    LegalProceedings.**

From time to time, theCompany is involved in litigation relating to claims arising out of itsoperations in the normal course of business.  We currently are not a party toany legal proceedings, the adverse outcome of which, in management's opinion,individually or in the aggregate, would have a material adverse effect on our resultsof operations or financial position.

**Item 4.    Submission ofMatters to a Vote of Security Holders.**

                None.

**PART II**

**(Dollars and Shares in Thousands, ExceptPer Share Data)**

**Item 5.    Market for CommonEquity, and Related Stockholder Matters.**

**Market Prices**

                The commonstock of the Company is traded on the American Stock Exchange listed under thesymbol "HOM."  The following table sets forth, for the fiscal quartersindicated, the range of the high and low sales prices for the Company's commonstock as reported by the American Stock Exchange.

                Fiscal Year ended December 31, 2005:                        
HighLow   
               Quarter ended December 31, 2005   
$6.70$4.36
               Quarter ended September 30, 2005   
5.291.32
               Quarter ended June 30, 2005         
1.671.26
               Quarter ended March 31, 2005 
1.691.47   
                Fiscal Year ended December 31, 2004:
HighLow   
               Quarter ended December 31, 2004
$1.76$1.40
               Quarter ended September 30, 2004 
1.681.15
               Quarter ended June 30, 2004 
1.671.30
               Quarter ended March 31, 2004
2.101.39
Stockholders

                As of March 27, 2006, the Company had approximately 169 record holders of its common stock, asreflected on the books of the Company's transfer agent.  A significant numberof shares were held in street name and, as such, the Company believes that theactual number of beneficial owners is significantly higher.

Dividends

            The Company hasnot established a policy to pay dividends, nor has it paid any dividends on itscommon stock from its inception.  We plan to reinvest all profits in ourbusiness, and we do not anticipate that we will adopt any policy to paydividends in the foreseeable future.  Furthermore, the Company's ability to paydividends to holders of its Common Stock is restricted by the terms of certainfinancing arrangements.  Any payment of dividends in the future will bedetermined by the Board of Directors in light of conditions then existing,including restrictions imposed by financing arrangements, the Company'searnings, financial condition, capital requirements and debt covenants, and thetax treatment consequences of paying dividends. 

Sale of Unregistered Securities

                In additionto other issuances of unregistered securities disclosed in current reports onForm 8-K during the fourth quarter of 2005, the Company issued the followingshares of its common stock without registration under the Securities Act of1933, as amended (the "Securities Act") during the fourth quarter of 2005:

5

 1. On October 5, 2005, the Company issued 175 shares of common stock to a service provider in connectionwith consulting services rendered under a financial advisory servicesagreement;

 2. On November 1, 2005 the Company issued 798 shares of common stock to Laurus Master Fund, Ltd. related tothe conversion of $1,500 of a convertible note payable at a conversion price of$1.88 per share;

 3. On November 3, 2005, the Company issued 8 shares of common stock to a service provider upon the exerciseof warrants at an exercise price of $ 0.95 per share, for total considerationof $7;

 4. On November 15, 2005, the Company issued 24 shares of common stock to a service provider upon theexercise of 50 warrants at an exercise price of $3.00 per share in a cashlessexercise; and

 5. On November 21, 2005, the Company issued 532 shares of common stock to Laurus Master Fund, Ltd. relatedto the conversion of $1,000 of a convertible note payable at a conversion priceof $1.88 per share. 

                Thesecurities were issued by the Company in reliance on the exemptions fromregistration contained in Section 4(2) of the Securities Act, on the basis thatthe issuances did not involve public offerings of securities.

**Equity Compensation Plans**The followingtable summarizes as of December 31, 2005, the shares of common stock authorized for issuance under our equity compensation plans:

**Equity Compensation Plan Information**
   
**Plan category**

**Number of securities  to be issued   upon exercise of   outstanding options,  warrants and rights**

**Weighted average  exercise price of   outstanding options,  warrants and rights**

**Number of securities  remaining available  for future issuance  under equity	compensation plans**
      
Equity compensation plans approved by security  holders 

     

4,731

     

0.86

     

1,886
   
Equity compensation plans not approved by security  holders 

3,140

2.49

-
   
Total 

7,871

1.51

1,886

** **

**Item6.    Management's Discussion and Analysis or Plan of Operation.**

**General**

*Use of Estimates and Critical Accounting Policies*

                Inpreparing our consolidated financial statements, we make estimates, assumptionsand judgments that can have a significant effect on our revenues, income orloss from operations, and net income or loss, as well as on the value ofcertain assets on our consolidated balance sheet.  We believe that there areseveral accounting policies that are critical to an understanding of ourhistorical and future performance as these policies affect the reported amountsof revenues, expenses, and significant estimates and judgments applied bymanagement.  While there are a number of accounting policies, methods andestimates affecting our financial statements, areas that are particularlysignificant include receivable reserves, recoverability of long-lived assets,revenue recognition, stock-based compensation, and recoverability of goodwilland other intangible assets.  In addition, please refer to Note 1 to theaccompanying consolidated financial statements for further discussion of ouraccounting policies.

6

*Allowance for Doubtful Accounts*

                Wemaintain allowances for doubtful accounts for estimated losses resulting fromthe inability of our customers to make required payments.  The allowance fordoubtful accounts is based on specific identification of customer accounts andour best estimate of the likelihood of potential loss, taking into account suchfactors as the financial condition and payment history of major customers.  Weevaluate the collectibility of our receivables at least quarterly.  If thefinancial condition of our customers were to deteriorate, resulting in animpairment of their ability to make payments, additional allowances may berequired.  The differences could be material and could significantly impactcash flows from operating activities.

*Impairment of Long-Lived Assets*

                TheCompany's management assesses the recoverability of its long-lived assets bydetermining whether the depreciation and amortization of long-lived assets overtheir remaining lives can be recovered through projected undiscounted futurecash flows.  The amount of long-lived asset impairment is measured based onfair value and is charged to operations in the period in which long-lived assetimpairment is determined by management.  

*Goodwill*

                Goodwillrepresents the excess of acquisition cost over the net assets acquired in abusiness combination. Management reviews, on an annual basis, the carryingvalue of goodwill in order to determine whether impairment has occurred.Impairment is based on several factors including the Company's projection offuture undiscounted operating cash flows. If an impairment of the carryingvalue were to be indicated by this review, the Company would adjust thecarrying value of goodwill to its estimated fair value.

*DeferredTaxes*

                 Wehave reversed our valuation allowance as we now expect to realize all of ournet deferred tax assets. We have considered estimated future taxable incomeand ongoing tax planning strategies in assessing the amount needed for thevaluation allowance.  If actual results differ unfavorably from these estimatesused, we may not be able to realize all of our deferred tax assets.  Suchrealization could negatively impact our operating results. 

*Revenue Recognition*

                TheCompany recognizes revenue in accordance with Staff Accounting Bulletin ("SAB") No. 101, "Revenue Recognition in Financial Statements", as revised by SAB 104. As such, the Company recognizes revenue when persuasive evidence of an arrangementexists, title transfer has occurred, the price is fixed or readily determinableand collectibility is probable. Sales are recorded net of sales discounts.

PWS, FSS, and HSR of Louisiana recognize revenue atthe time the contract and related services are performed.

Southern Exposureand Cornerstone recognize revenue for product sales at the time therelated products are shipped to the customer. These subsidiaries recognizerevenue for installation jobs upon complete installation of the cabinets and inspectionby the customer. Deferred revenue represents amounts billed to customers andcollected prior to completion of the cabinets and inspection by the customer.

Cornerstone recognizesrevenue from its building and remodeling jobs using the percentage ofcompletion method for financial reporting purposes. Under the percentage ofcompletion method, revenues with respect to individual contracts are recognizedin the proportion that costs incurred to date bear to total estimated costs.Revenue and costs estimates are subject to revision during the terms of thecontracts and any required adjustments are made in the periods in which therevisions become known. General and administrative costs are not allocated to contractcosts and are charged to expense as incurred.

*Stock-Based Compensation*

We used the intrinsic value method ofaccounting for stock-based compensation to employees in accordance withAccounting Principles Board Opinion ("APB") No. 25, as amended, *"**Accounting for StockIssued to Employees."*  We account for non-employee stock-based compensation under Statement ofFinancial Accounting Standards ("SFAS") No. 123, *"**Accounting for Stock-Based Compensation."* At December 31, 2005, we had two stock-based employee compensation plans, which are described more fullyin Note 9 of the accompanying consolidated financial statements.  We accountfor those plans under the recognition and measurement principles of APB 25, andrelated interpretations.  We have applied the disclosure provisions in SFAS No.148 in its consolidated financial statements and the accompanying notes. 

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InDecember 2004, the Financial Accounting Standards Board ("FASB") issued SFASNo. 123 (revised 2004), *Share-Based Payment* ("SFAS No. 123(R)"), whichis a revision of SFAS No. 123, *Accounting for Stock-Based Compensation*. SFAS 123(R) supersedes APB No. 25, *Accounting for Stock Issued to Employees*,and amends SFAS No. 95, *Statement of Cash Flows*.  Generally, theapproach in SFAS No. 123 (R) is similar to the approach described in SFAS No.123.  However, SFAS No. 123(R) requires all share-based payments to employees,including grants of employee stock options, to be recognized in the incomestatement based on their fair values.  Pro forma disclosure is no longer analternative.  The provisions of this statement are effective for the Company asof January 1, 2006.  The Company expects to adopt SFAS 123(R) in the firstfiscal quarter of 2006.

SFASNo. 123(R) requires companies to recognize in the income statement thegrant-date fair value of stock options and other equity-based compensationissued to employees.  SFAS No. 123(R) also establishes accounting requirementsfor measuring, recognizing and reporting share-based compensation, including incometax considerations.  Upon adoption of SFAS No. 123(R), the Company will berequired to determine the transition method to be used at the date ofadoption.  The allowed transition methods are the modified prospectiveapplication and the modified retrospective application.  Under the modifiedprospective application, the cost of new awards and awards modified,repurchased or cancelled after the required effective date and the portion ofawards for which the requisite service has not been rendered (unvested awards)that are outstanding as of the required effective date will be recognized asthe requisite service is rendered on or after the required effective date.  Thecompensation cost for that portion of awards shall be based on the grant-datefair value of those awards as calculated for either recognition or pro formadisclosures under SFAS No. 123.  The modified retrospective applicationrequires companies to record compensation expense for all unvested stockoptions and restricted stock beginning with the first disclosed periodrestated.  The Company plans to adopt SFAS 123(R) using the modifiedprospective application.

As permitted by SFAS No. 123, the Companycurrently accounts for share-based payments to employees using APB Opinion No.25's intrinsic value method and, as such, generally recognizes no compensationcost for employee stock options.  Accordingly, the adoption of SFAS No.123(R)'s fair value method will have a negative impact on the Company's resultsof operations, although it will have no impact on its overall financialposition.  The impact of adopting SFAS No. 123(R) cannot be predicted at thistime because it will depend on levels of share-based payments granted in thefuture.  However, had the Company adopted SFAS No. 123(R) in prior periods, theimpact of that standard would have approximated the impact of SFAS No. 123 asdescribed in the disclosure of pro forma net loss and loss per share in Note 1to the Company's consolidated financial statements.  SFAS No. 123(R) alsorequires the benefits of tax deductions in excess of recognized compensationcost to be reported as a financing cash flow, rather than as an operating cashflow as required under current accounting literature.  The requirement willreduce net operating cash flows and increase net financing cash flows inperiods of adoption.  

**Results from Continuing Operations - Year ended December 31, 2005 compared to year ended December 31, 2004**

NetSales

   **Recovery/Restoration Services**                Therevenue for our Recovery/Restoration Services segment for the year ended December 31, 2005 was $37,142, compared to $16,566 for the year ended December 31, 2004.  The increase was primarily due to the acquisition of the FERS assets by HSR of Louisiana effective September 1, 2005.  HSR of Louisiana provides hurricane recovery workin Florida, Louisiana, Mississippi, and Texas. Sales of PWS and FSS increased $1,656 over sales in 2004.  In 2005, PWS continued recovery/restoration workresulting from the 2004 hurricane season.    

   **Rebuilding/Remodeling**             The revenue for our Rebuilding/Remodeling segment for the year ended December 31, 2005 was $30,993, compared to $14,555 for the year ended December 31, 2004.  The increase was due primarily to the Cornerstone acquisition effective March 31, 2005. Southern Exposure sales increased $5,004, primarily due to increasedproduct demand from its principal customer.

Costsof Sales

   **Recovery/Restoration Services   **                Costsof sales for our Recovery/Restoration Services segment for the year ended December 31, 2005 were $18,642, compared to $7,937 for the year ended December 31, 2004.  Recovery/Restoration Services total cost of sales increased primarily due to the HSR of Louisiana acquisition of the FERS assets effective September 30, 2005. Recovery/Restoration gross margins were 50% and 48% for the years ended December 31, 2005 and 2004, respectively. The increase in cost of sales from 2004 was due primarilyto higher costs of sales experienced for the recovery/restoration workperformed by HSR in the Southeastern United States.

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 **Rebuilding/Remodeling**                  Costs of sales for our Rebuilding/Remodeling segment for the year ended December 31, 2005 were $19,730 compared to $8,781 for the year ended December 31, 2004. The increase in total costs of sales was due to the Cornerstone acquisitioneffective March 31, 2005 and the increase in Southern Exposure sales. SouthernExposure gross margins for the years ended December 31, 2005 and 2004 were 40% and 40% respectively.

Selling,General and Administrative Expenses

   **Recovery/Restoration Services**                 Selling,general and administrative expenses were $6,642 for the year ended December 31, 2005, compared to $6,097 for the year ended December 31, 2004.  The increase of $545 from 2004 was due primarily to the HSR acquisition of the FERS assetseffective September 30, 2005. Selling, general and administrative expenses as apercentage of revenues were 18% and 37% for the years ended December 31, 2005 and  December 31, 2004, respectively.

   **Rebuilding/Remodeling              **                 Selling, general and administrative expenses were $5,379 for the year ended December 31, 2005, compared to $2,140 for the year ended December 31, 2004.  This increase was due to the Cornerstone acquisition effective March 31, 2005. Selling, general and administrative expenses as a percentage of revenues were 17% and 15% forthe years ended December 31, 2005 and December 31, 2004, respectively. The administrative costs of Cornerstone were slightly higher than Southern Exposurebecause of the higher administrative cost to service residential customers ofCornerstone, and Cornerstone's expansion in 2005 to service additional HomeDepot stores. 

   **Corporate**                 Corporate general and administrative expenses were $4,464 for the year ended December 31, 2005 as compared to $2,119 for the year ended December 31, 2004. The increase of $2,345 was due primarily to the variable stock option expense of $952,increased salaries and payroll taxes of $1,000, and stock compensation expenseof $257. Corporate expenses as a percentage of revenues were 7% and 7% for theyears ended December 31, 2005 and December 31, 2004, respectively. 

OtherIncome (Expense)

                 Interest expense was $3,351 for the year ended December 31, 2005, compared to $930 for the year ended December 31, 2004. The increase of $2,421 was primarily related to the mezzanine debt issue cost amortization of $1,791 and theassociated interest of $518. Other income was $97 in 2005, compared to $224 in2004. The year ended December 31, 2004 included a one-time gain of $129 related to the forgiveness of debt. Interest income was $61 for the year ended December 31, 2005, compared to $38 for the year ended December 31, 2004.  The increase in interest income in 2005 was related to the investment of private placementproceeds.

** **Discontinued Operations

                Duringthe year ended December 31, 2005, the Company's management committed to a planto dispose of certain assets and liabilities of its building and remodelingdivision. The disposal will allow the Company to focus on supporting highermargin opportunities. 

              Net sales from discontinued operations for the year ended December 31, 2005 were $4,213, cost of sales were $3,844 and selling, general and administrativeexpenses were $2,559. Gross margin was 9%. There were no comparable amounts in2004 as the division was acquired in 2005.

**Liquidityand Capital Resources**

            The Company'sexisting capital resources as of December 31, 2005, consisted of cash and accounts receivable totaling $28,810 compared to cash and accounts receivable of$6,624 as of December 31, 2004. The Company believes that the financingarrangements that the Company currently has are sufficient to sustainoperations throughout the next twelve months; however, if the Company pursuesits growth strategy and engages in additional acquisitions, it expects thatadditional financing will be necessary.

             In March 2006,the Company obtained a $10,000 revolving line of credit ("Line of Credit") froma financial institution. The annual interest rate is at the financialinstitution's prime rate of interest less one quarter of one percent (0.25%).The initial interest rate on the Line of Credit on March 6, 2006 was equal to 7.25%. Interest payments on the outstanding principal balance of the Lineof Credit are due monthly beginning on April 1, 2006. The Line of Credit expires, and all outstanding principal must be repaid to the financial institution,on September 1, 2007. The borrowings from the Line of Credit will be used forworking capital purposes. 

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Subject to the provisions of the Line of Credit, theCompany can borrow, repay and reborrow principal under the Line of Credit fromtime to time during its term. The principal amount outstanding under the Lineof Credit may not exceed the lesser of (a) $10,000 or (b) an amount equal totwo times the Company's free cash flow for the immediately preceding twocalendar quarters ("the Credit Limit"). For purposes of the Line of Credit, theCompany's free cash flow is defined for each period of determination as (a) netincome plus the sum of interest, depreciation and amortization, less (b)distributions or dividends, less (c) accounts receivable of the Company and itssubsidiaries unpaid 180 days or more after invoice date, plus (d) reservesspecifically established against the receivables described in (e) to the extentsuch reserves are deducted in determining net income for the period inquestion. In connection with the Line of Credit, the Company paid the financialinstitution a commitment fee in the amount of $100. The Company is alsoobligated to pay an unused facility fee on the daily average unused amount ofthe Line of Credit equal to one-half of one percent (0.5%) per annum,calculated and payable quarterly in arrears. 

The Line of Credit is secured by substantially all ofthe assets of the Company and its subsidiaries and the capital stock of suchsubsidiaries pursuant to a Pledge and Security Agreement. The Line of Credit isguaranteed by the subsidiaries of the Company pursuant to a Guaranty Agreement.

Under the Line of Credit, the financial institutionhas agreed to issue letters of credit meeting the requirements of the financialinstitution set forth in the Line of Credit for the benefit of the Company inan amount not to exceed $2,000 in the aggregate, and subject to the amount ofcash advanced under the Line of Credit plus amounts outstanding under theletters of credit not being in excess of the Credit Limit. Pursuant to theterms of the Line of Credit, for each letter of credit issued by the financialinstitution, Home Solutions agrees to pay a letter of credit fee equal to oneand one-half percent (1.5%) of the face amount of the letter of credit, but notless than $5, plus other fees charged under the financial institution'sthen-current policies. 

The Line of Credit contains covenants, includingfinancial covenants, with which the Company must comply. The financialcovenants include current assets to current liabilities ratio and a debtservice coverage ratio. With certain exceptions, the Company is prohibitedunder the Line of Credit from incurring any debt or permitting any liens to beplaced on its assets or the assets of its subsidiaries. Under the terms of theLine of Credit, the Company has agreed not to take certain actions, includingbecoming a party to a merger or consolidation, acquiring assets, and subject tocertain exceptions, issuing securities.

On November 23, 2005 and December 1, 2005 the Company entered into subscription agreements (the "SubscriptionAgreements") with certain accredited investors (the "Investors") in connectionwith the proposed private placement (the "Offering") of 4,850 units (the"Units") consisting of 4,850 shares of common stock, par value $.001 per share("Common Stock") of the Company and purchase warrants exercisable for 970shares of Common Stock (the "Purchase Warrants"). Each Unit consists of one (1)share of Common Stock and Purchase Warrants exercisable for a 0.20 share ofCommon Stock, at a price of $5.50 per Unit. 

On November 30, 2005, the Company closed the Offering of all 4,850 Units.  The total purchase price for the Units, prior todeduction of Offering expenses and placement agent fees and expenses, wereapproximately $26,700.  After deduction of Offering expenses and PlacementAgent fees and expenses, the net proceeds to the Company were approximately$24,600.

The proceeds of the Offeringwere used by the Company to repay outstanding debt obligations, for workingcapital and otherwise for general business purposes.  

Each Purchase Warrant is exercisable at any time afterthe closing date upon surrender of the Purchase Warrant to the Company, paymentof the exercise price and completion of an exercise notice.  The PurchaseWarrants have a five year term, and have an exercise price of $5.50 per share. 

In 2005, the Company raised$7,000 in a private placement of mezzanine debt with PetraMezzanine Fund, L.P. ("Petra"), Laddcap Value PartnersL.P. ("Laddcap") and Patriot Capital, L.P. ("Patriot"), asfurther described below. 

Petra Note.  The Company issued a promissory note to Petra in the principal amount of $4,000 and issued a warrant to Petra exercisable for 533 shares of the Company's common stock at an exercise price of$0.01 per share.  The Company incurred $1,116 in related debt issue costs ($294cash, $822 non-cash). The non-cash costs of $822 represented the relative fairvalue of the warrant and such costs were amortized to interest expense.  InDecember 2005, the Company paid the Petra Note and accrued interest payable infull and amortized the remaining debt issue costs.

LaddcapNote.  The Company issued a promissory note toLaddcap in the principal amount of $500, and issued awarrant to Laddcap exercisable for 67 shares of the Company's common stock atan exercise price of $0.01 per share.  The Company incurred $117 in relateddebt issue costs ($14 cash, $103 non-cash). The non-cash costs of $103represented the relative fair value of the warrant and such costs wereamortized to interest expense.  In December 2005, the Company paid the LaddcapNote and accrued interest payable in full and amortized the remaining debtissue costs. 

PatriotNote.  The Company issued a promissory note toPatriot in the principal amount of $2,300, and issued awarrant to Patriot exercisable for 333 shares of the Company's common stock atan exercise price of $0.01 per share. The Company incurred $518 in related debtissue costs ($149 cash, $369 non-cash). The non-cash costs of $369 representedthe relative fair value of the warrant and such costs were amortized tointerest expense. In December 2005, the Company paid in full the Patriot Noteand accrued interest payable and amortized the remaining debt issue costs.

All three notesearned interest at 12% per annum, were secured by the all the assets of the Company,PWS and Cornerstone and had a five-year term. The net proceeds from the notes were used to pay a portion ofa seller note issued to Anthony Leeber, Jr., in the Cornerstone acquisition andto inject working capital into Cornerstone.  All three notes were paid in fullin December 2005 with the proceeds from a private placement.

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In 2005, The Company received $6,050 related to the exercise of6,123 options andwarrants.

During the year ended December 31, 2005, the Company used net cash from operating activities of $4,676 including net incomeof $7,185, due primarily to increases in accounts receivable.

The Company's investing activities usednet cash of $1,381 primarily offset by the Cornerstone acquisition and thepurchase of property and equipment.

The Company's net cash from financing activities of$13,154 was primarily due to net proceeds from preferred stock issuance, stockoption exercises, stock issuances, warrant exercise and notes payable. Cashflow outlays were for principal payments on long-term debt and capital leases,distributions to a minority stockholder and payments on a note payable to arelated party. 

**Trends,Risks and Uncertainties**

Wehave sought to identify what we believe to be the most significant risks to ourbusiness, but we cannot predict whether or to what extent any of such risks maybe realized, nor are there any assurances that the Company has identified allpossible risks that might arise.  Our revenues are derived from specialtyRecovery, Restoration and Rebuilding/Remodeling products and services.  Thereare numerous and varied risks known and unknown that may prevent us fromachieving our goals.  Some of these risks are set forth below.

**Our limited operating history makes itdifficult for us to evaluate our future business prospects and make decisions basedon those estimates of our future performance***.*

We did not begin operations of our current businessconcept until November 2002 and through December 31, 2005, we have completed five acquisitions.  We have a limited operating history in our current combinedform, which makes it difficult to evaluate our business on the basis ofhistorical operations.  Also, our operating subsidiary HSR of Louisiana, whichaccounted for a significant portion of our revenue in 2005 and is anticipatedto account for a significant portion of our revenue in fiscal year 2006, becameoperational through the acquisition of substantially all of the assets of FERSin September 2005.  As a consequence, it is difficult, if not impossible, toforecast our future results based upon our historical data.  Reliance on thehistorical results of our acquisition targets may not be representative of theresults we will achieve, particularly in our combined form.  Because of theuncertainties related to our lack of historical operations, we may be hinderedin our ability to anticipate and timely adapt to increases or decreases insales, revenues or expenses.  If we make poor budgetary decisions as a resultof unreliable historical data, we could be less profitable or incur losses,which may result in a decline in our stock price.  

**Ourresults of operations have not been consistent, and we may not be able tomaintain profitability.**

We incurred a consolidated net loss of ($702) for theyear ended December 31, 2003, yet we achieved a consolidated net profit of$2,563 for the year ended December 31, 2004 and a net profit of $7,185 for the year ended December 31, 2005.  Our management believes that our current businessplan will be successful and that we will continue to maintain and growprofitability; however, our business plan is speculative and unproven. Although our revenues grew substantially due to our growth strategy and weachieved a profit in the years ended December 31, 2004 and December 31, 2005, there is no assurance that we will be successful in executing ourbusiness plan or that even if we successfully implement our business plan, thatwe will sustain profitability now or in the future.  If we incur significantoperating losses, our stock price may decline, perhaps significantly. 

**Ourbusiness depends on the demand for recovery, restoration andrebuilding/remodeling services, and if the demand for those services decreases,our revenues could decline***.*

                Our businessdepends upon the demand for Recovery, Restoration and Rebuilding/Remodelingservices that we provide primarily to residential home owners.  Because of oursignificant emphasis on the residential market, we would be adversely affectedby any slowdown in the growth of, or reduction in demand for, residentialservices.  Demand for our Recovery services is event-based and depends upon thefrequency and intensity of natural disasters and the type and scope of damageto residential properties.  Additionally, demand for all of our servicesdepends on numerous factors, including: the amount and growth of householdincome;the financial condition of homeowners, and whether a homeowner'sinsurance policy is available to pay the cost of our services;the need for theremediation of indoor air contaminates, cleaning services, fabric protectionand fire/water damage restoration; changes in mortgage rates and decreases inhousing growth in markets where the Company operates; and general economicconditions.

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Ifdemand for the services that we provide decreases, then we may experience adecline in sales resulting in decreased profits.  If demand for our servicesdecreases and our management fails to implement appropriate adjustments, thenour profitability could suffer and the price of our common stock coulddecline.  

**Asignificant portion of our Rebuilding/Remodeling business segment is dependentupon relationships with three customers.**

OurRebuilding/Remodeling business segment currently consists of the manufactureand installation of custom kitchen cabinets and countertops.  These productsand services are offered to residential customers primarily through furnish andinstallation contracts with Home Depot and Lowes, and through a relationshipwith Centex.  The Lowes and Home Depot contracts may be terminated at any timeupon notice to us.  Furthermore, Home Depot and Lowes are not obligated to useour services under these contracts.  We have no contract with Centex, andCentex is not obligated to buy our products or use our services.  If Home Depotor Lowes terminates their contract with us, or if Home Depot, Lowes or Centexchoose not to buy our products or use our services, we would experience animmediate detrimental impact on our Rebuilding/Remodeling business segment,resulting in a material detrimental effect on our results of operations.

**We may engage in acquisitions, whichwill consume resources and may be unsuccessful or unprofitable.   **

We have pursued,and we intend to continue to pursue, a strategy of acquiring businesses thatfit within our business model.  However, acquisitions are not always successfulor profitable.  Any future acquisitions could expose us to risks, includingrisks associated with assimilating new operations and personnel; diversion ofresources from our existing businesses; inability to generate revenues sufficientto offset associated acquisition costs; and risks associated with themaintenance of uniform standards, controls, procedures and policies. Acquisitions may also result in additional expenses from amortizing acquiredintangible assets.  If we attempt an acquisition and are unsuccessful in itscompletion, we will likely incur significant expenses without any benefit toour Company.  If we are successful in completing an acquisition, the risks andother problems we face may ultimately make the acquisition unprofitable. Failed acquisition transactions and underperforming completed acquisitionswould burden us with significant costs without any corresponding benefits tous, which could cause our stock price to decrease, perhaps significantly.

**We expect that we will need to raise additional funds,and these funds may not be available when we need them***.*

We believe that we will needto raise additional monies in order to fund our growth strategy and implementour business plan.  Specifically, we expect that we will need to raiseadditional funds in order to pursue rapid expansion, develop new or enhancedservices and products, and acquire complementary businesses or assets. Additionally, we may need funds to respond to unanticipated events that requireus to make additional investments in our business.  There can be no assurancethat additional financing will be available when needed on favorable terms, orat all.  If these funds are not available when we need them, then we may needto change our business strategy and reduce our rate of growth.  

**We must effectively manage the growthof our operations, or our Company will suffer***.*

Ourability to successfully implement our business plan requires an effectiveplanning and management process.  If funding is available, we intend toincrease the scope of our operations and acquire complimentary businesses. Implementing our business plan will require significant additional funding andresources.  If we grow our operations, we will need to hire additional employeesand make significant capital investments.  If we grow our operations, it willplace a significant strain on our management and our resources.  If we grow, wewill need to improve our financial and managerial controls and reportingsystems and procedures, and we will need to expand, train and manage ourworkforce.  Any failure to manage any of the foregoing areas efficiently andeffectively would cause our business to suffer.

**We face competition fromnumerous sources and competition may increase, leading to a decline inrevenues.**

We compete primarily withwell-established companies, many of which we believe have greater resourcesthan Home Solutions.  We believe that barriers to entry in the recovery,restoration and rebuilding/remodeling services sectors are not significant andstart-up costs are relatively low, so our competition may increase in thefuture.  New competitors may be able to launch new businesses similar to ours,and current competitors may replicate our business model, at a relatively lowcost.  If competitors with significantly greater resources than ours decide toreplicate our business model, they may be able to quickly gain recognition andacceptance of their business methods and products through marketing andpromotion.  We may not have the resources to compete effectively with currentor future competitors.  If we are unable to effectively compete, we will losesales to our competitors and our revenues will decline.  

 

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**Ourfailure to comply with federal and state environmental laws and regulationscould result in fines or injunctions, which could materially impair theoperation of our business***.*

Portions of our business are heavily regulated byfederal, state and local environmental laws and regulations, including thosepromulgated under the Environmental Protection Agency.  These federal, stateand local environmental laws and regulations govern the discharge of hazardousmaterials into the air and water, as well as the handling, storage, anddisposal of hazardous materials and the remediation of contaminated sites.  Ourbusinesses may involve working around and with volatile, toxic and hazardoussubstances and other regulated substances.  We may become liable under thesefederal, state and local laws and regulations for the improper characterization,handling or disposal of hazardous or other regulated substances.  We may becomesubject to claims for personal injury or property damage related to accidents,spills, and exposure to hazardous substances that are related to our business.  Itis possible that some of our operations could become subject to an injunctionwhich would impede or even prevent us from operating that portion of ourbusiness.  Any significant environmental claim or injunction could have amaterial adverse impact on our financial condition.  Additionally,environmental regulations and laws are constantly changing, and changes inthose laws and regulations could significantly increase our compliance costsand divert our human and other resources from revenue-generating activities. 

**Thefailure to obtain and maintain required governmental licenses, permits andapprovals could have a substantial adverse effect on our operations***.***

Portions of our operations, particularlyour Recovery and Remediation business segments, are highly regulated andsubject to a variety of federal and state laws, including environmental lawswhich require that we obtain various licenses, permits and approvals.  We mustobtain and maintain various federal, state and local governmental licenses, permitsand approvals in order to provide our services.  We may not be successful inobtaining or maintaining any necessary license, permit or approval.  Further,as we seek to expand our operations into new markets, regulatory and licensingrequirements may delay our entry into new markets, or make entry into newmarkets cost-prohibitive.  We cannot assure you that we will be able to obtainor, once obtained, maintain our licenses or registrations in any states wherewe are required to be licensed or registered to operate our business.  Ouractivities in states where necessary licenses or registrations are notavailable could be curtailed pending processing of an application, and we maybe required to cease operating in states where we do not have valid licenses orregistrations.  We could also become subject to civil or criminal penalties foroperating without required licenses or registrations.  These costs may besubstantial and may materially impair our prospects, business, financialcondition and results of operation. 

**If the Company fails to maintain adequate insurance,our financial results could be negatively impacted.**

We carry standard general liability insurance inamounts determined to be reasonable by our management.  We are also coveredthrough standard worker's compensation insurance against claims by ouremployees for injuries and other conditions contacted while on the job. Although we believe we are adequately insured, if we fail to adequately assessour insurance needs or if a significant amount of claims are made by workers orothers, there can be no assurance that the amount of such claims will notexceed our available insurance, resulting in a material negative impact on ourfinancial results.  This could have an adverse impact on the price of ourcommon stock.

**We are heavily dependent on our senior management, anda loss of a member of our senior management team could cause our stock price tosuffer***.*

If we lose members of our senior management, we maynot be able to find appropriate replacements on a timely basis, and ourbusiness could be adversely affected.  Our existing operations and continuedfuture development depend to a significant extent upon the performance andactive participation of certain key individuals, including our Chief ExecutiveOfficer**,**President and our Chief Financial Officer.  We cannot guaranteethat we will be successful in retaining the services of these or other keypersonnel.  If we were to lose any of these individuals, we may not be able tofind appropriate replacements on a timely basis and our financial condition andresults of operations could be materially adversely affected.

**Our inability to hire, train andretain qualified employees could cause our financial condition to suffer.**

The success of our business is highlydependent upon our ability to hire, train and retain qualified employees.  Weface competition from other employers for laborers, and the availability oflabor is limited, particularly in areas serviced by our Recovery services.  Wemust offer a competitive employment package in order to hire and retainemployees, and any increase in competition for labor may require us to increasewages or benefits in order to maintain a sufficient work force, resulting inhigher operation costs.  Additionally, we must successfully train our employeesin order to provide high quality services.  In the event of high turnover or alabor shortage, we may experience difficulty in providing consistenthigh-quality services.  These factors could adversely affect our results ofoperations.

 

* *

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**If we fail to comply with the rules underSarbanes-Oxley related to accounting controls and procedures or if materialweaknesses or other deficiencies are discovered in our internal accountingprocedures, our stock price could decline significantly.**

Section 404 of the Sarbanes-Oxley Act requires annualmanagement assessments of the effectiveness of our internal controls overfinancial reporting and a report by our independent registered publicaccounting firm addressing these assessments.  We are in the process ofdocumenting and testing our internal control procedures, and we may identifymaterial weaknesses in our internal control over financial reporting and otherdeficiencies.  If material weaknesses and deficiencies are detected, it couldcause investors to lose confidence in our Company and result in a decline inour stock price.  In addition, if we fail to achieve and maintain the adequacyof our internal controls, we may not be able to ensure that we can conclude onan ongoing basis that we have effective internal controls over financialreporting in accordance with Section 404 of the Sarbanes-Oxley Act. Moreover, effective internal controls, particularly those related to revenuerecognition, are necessary for us to produce reliable financial reports and areimportant to helping prevent financial fraud.  If we cannot provide reliablefinancial reports or prevent fraud, our business and operating results could beharmed, investors could lose confidence in our reported financial information,and the trading price of our stock could drop significantly.  In addition, wecannot be certain that additional material weaknesses or significantdeficiencies in our internal controls will not be discovered in the future.

**              We may be unable to pay our debts when due, which could materially impact our profitability and our stock price***.*

Historicallywe have incurred debt in order to pursue our acquisition strategy, and we willlikely incur additional debt in the future as we continue to implement ourbusiness plan, which involves engaging in strategic acquisitions.  There is noguarantee that revenues from operations will be sufficient to pay our debts asthey become due.  We may need to attract new investors or lenders in order torefinance existing debt or incur new debt, and we may not be successful indoing so.  Even if we are able to attract new investors or lenders or otherwiseobtain additional financing, we could still suffer financial hardships ifunexpected expenses arise or if revenues fail to meet our expectations.  If wefail to obtain financing or attract other investors, our results of operationsmay suffer, resulting in a decline in the price of our common stock. 

**SPECIFIC RISKS RELATED TO RECOVERY SERVICES**

Our subsidiaries, HSR of Louisiana and, to a lesserextent, PWS, are involved in providing Recovery services to disaster-ravagedareas.  Our management has identified certain risks which it believes relatespecifically to our Recovery operations, which are set forth below. 

**The need for Recovery services isunpredictable and depends upon the nature and extent of weather-relatedemergencies.**

Our Recovery services are significantlyimpacted by the frequency and intensity of weather-related emergencies, whichcauses this segment of our business to fluctuate.  Historically, the nature andfrequency of weather-related emergencies has fluctuated between periods ofrelative calm, as compared to periods with weather-related events of greaterfrequency or intensity.  In a period with few weather-related emergencies or inwhich weather-related emergencies cause comparatively less damage, we expectour revenues from this business segment to decline.  Although emergencies anddisasters will always occur, we cannot predict the frequency of occurrence,where they will occur, and the extent of damage that will result.  All of thesefactors impact the need for Recovery services.  If the need for Recoveryservices decline, our results of operations could suffer.

**If we fail to win contracts****from insurers and federal, state and localgovernments, it may impede our ability to grow our****Recovery services.**

The end users of our Recovery servicescurrently consist primarily of large commercial businesses and homeowners whichhave the funds and resources to begin recovery of their properties which havebeen damaged in natural disasters.  We believe that individuals and smallercommercial businesses who have experienced damage or destruction to their homesand properties, but do not have the resources to respond immediately, will relyupon insurance companies and federal, state and local governments to assistthem in repairing their properties.  We intend to pursue bids on recoveryservices contracts with insurance agencies and government branches andagencies.  Although we believe that we will provide recovery services in thefuture to insurers and government agencies directly or indirectly, there is noassurance that we will win any of these contracts.  Some of our competitors mayhave better resources than we do or may have long standing relationships thatwill place us at a competitive disadvantage in winning the contracts.  If weare unsuccessful in obtaining insurance and government contracts, it may impedethe ability of our Recovery services business to continue to grow, which couldresult in a reduction in revenues and a decline in the price of our commonstock.

**HSR****of Louisiana is dependent upon two customers forsubstantially all of its business***.*

Currently, over 90% of the revenues of HSR of Louisiana are derived from contracts with two customers, which rely upon HSR of Louisiana as a subcontractor to provide recovery services to the Louisiana areasdevastated by Hurricane Katrina.  These contracts are terminable at any time. Furthermore, there is no requirement under these contracts that these customerscontinue to use our services.  If one or both of these customers terminatetheir contracts with us or decide not to use our services, we might not be ableto replace our business quickly enough in order to retain our employees orcontinue seamless operations.  Furthermore, a termination of one or both ofthese contracts could result in significant disruptions to our business,increased expenses, and lost revenues, all of which could cause our profits todecline.  Furthermore, as time passes, businesses and workers are returning to Louisiana and our competition is anticipated to increase.  Accordingly, there is noguaranty that we would be able to replace our current level of revenues ifeither of these contracts are terminated, which may have a material adverseeffect on our financial condition.

 

14

**RISKS RELATED TO OUR COMMON STOCK**

Ourmanagement believes that measurable risks exist in connection with aninvestment in our common stock, some of which are described below.

**Sales of large quantities of our Common Stock couldreduce the price of our common stock***. *

In January 2006, the Company registered 4,850 shares of our commonstock with the SEC. In March 2004, the Company registered 10,533 shares withthe SEC.  When these shares are sold in the public market, it could cause themarket price of our common stock to drop by increasing the total number ofshares offered for sale to the public.  An overabundance of available shares inthe market may limit the price growth potential of our Common Stock even if ourbusiness is doing well, because the available supply may exceed the demand forour shares.  This phenomenon may impair our ability to raise needed capital byreducing the price at which we could sell our common stock.  In addition, theCompany may seek future financings that involve the issuance of equitysecurities or instruments convertible into or exchangeable for equitysecurities and any such future financings may further reduce the price of ourcommon stock.

**Our common stock could be delisted from the AmericanStock Exchange ("AMEX") if we do not comply with the AMEX continued listingstandards***.*

Our common stock is listed on the AMEX, and tomaintain our listing we must meet certain continued listing standards.  If ourCommon Stock was delisted from the AMEX for any reason, it would reduce ourliquidity and could seriously reduce the value of our Common Stock, reduce ourability to raise additional financing, limit our use of equity instruments tosatisfy outstanding obligations, and limit our ability to attract qualifiedemployees.

**The currentpublic market for our Common Stock is limited and highly volatile, whichgenerally affects the price of our common stock. **

We have only beenlisted on AMEX since June 2003, and trading activity in our common stock shouldbe considered sporadic, illiquid and highly volatile.  An active trading marketfor our common stock may not exist in the future.  Even if a market our commonstock continues to exist, investors may not be able to resell their commonstock at or above the purchase price for which they purchased such shares.

**Because of our low stockprice, we may become subject to "penny stock" regulations, which placerestrictions on the trading of our common stock.**

The SEC has adoptedregulations that generally define a penny stock to be any equity security thathas a market price of less than $5 per share, subject to certain exemptions. Our trading price has historically ranged from $1 to $3 per share in the fiscalyears ended December 31, 2003 and December 31, 2004, although our trading prices have increased recently.  Regardlessof our current trading price, we are currently exempt from complying with the SEC's penny stock regulations because our common stock is listed for trading on AMEX.  However,we could become subject to the penny stock regulations if we are delisted fromAMEX or if the SEC expands the coverage of its penny stock regulations so thatAMEX listing is no longer an exemption.  The penny stock regulations providethat unless an exemption is available, a penny stock transaction must bepreceded by the delivery of a disclosure schedule explaining the penny stockmarket and its risks.  In addition, under these regulations broker/dealers whorecommend penny stocks to persons other than established customers and certainaccredited investors must make a special written suitability determination forthe purchaser and receive the purchaser's written agreement to the proposedtransaction prior to the sale.  If we become subject to penny stockregulations, it would be more difficult for investors to purchase or sell ourcommon stock due to the additional restrictions imposed by those regulations,which could reduce our stock price. 

**Effects of anti-takeover provisions could inhibitpotential investors or delay or prevent a change of control that may favorstockholders.**

Some of the provisions of our certificate ofincorporation, our bylaws and Delaware law could, together or separately:
- discourage     potential acquisition proposals;
- delay     or prevent a change in control; and
- limit     the price that investors might be willing to pay in the future for shares     of our common stock.

Inparticular, our Board of Directors is authorized to issue up to 999 shares ofpreferred stock and debt instruments with rights and privileges that might besenior to our common stock, without the consent of the holders of the commonstock.  The issuance of preferred stock and debt instruments could cause theprice of our common stock to decline, even if our business is doing well.

Wehave not paid dividends in the past, and do not anticipate paying dividends inthe future*.*

15

We have not paid or declared cash dividends to theholders of our common stock, and do not intend to do so in the foreseeablefuture.  We intend to use any excess funds from our operations to operate andgrow our Company.  We cannot assure you that we will ever pay dividends to theholders of our common stock.

**Item 7.    FinancialStatements.**

                The auditedfinancial statements are annexed to this report, commencing on page F-i.

**Item 8.    Changes in andDisagreements With Accountants on Accounting and Financial Disclosure**.

                None

**Item 8A.   Controlsand Procedures**.

Disclosure Controls and Procedures

                As of December 31, 2005, an evaluation was carried out under the supervision and with theparticipation of the Company's management, including our Chief ExecutiveOfficer and our Chief Financial Officer, of the effectiveness of the design andoperation of our disclosure controls and procedures (as defined in Rule13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934).  Basedupon that evaluation, the Chief Executive Officer and the Chief FinancialOfficer concluded that the design and operation of these disclosure controlsand procedures were effective.  No significant changes were made in ourinternal controls or in other factors that could significantly affect thesecontrols subsequent to December 31, 2005.

LIMITATIONS ON THE EFFECTIVENESS OF INTERNAL CONTROLS

The Company's management,including the CEO, COO and CFO, does not expect that our disclosure controlsand procedures or our internal control over financial reporting willnecessarily prevent all fraud and material error. An internal control system,no matter how well conceived and operated, can provide only reasonable, notabsolute, assurance that the objectives of the control system are met. Further,the design of the control system must reflect the fact that there are resourceconstraints, and the benefits of controls must be considered relative to theircosts. Because of the inherent limitations in all control systems, noevaluation of controls can provide absolute assurance that all control issues and instances of fraud, if any, within theCompany have been detected. These inherent limitations include the realitiesthat judgments in decision-making can be faulty, and that breakdowns can occurbecause of simple error or mistake. Additionally, controls can be circumventedby the individual acts of some persons, by collusion of two or more people, orby management override of the internal control. The design of any system ofcontrols also is based in part upon certain assumptions about the likelihood offuture events, and there can be no assurance that any design will succeed inachieving its stated goals under all potential future conditions. Over time,control may become inadequate because of changes in conditions, and/or thedegree of compliance with the policies or procedures may deteriorate.

**Item 8B.  Otherinformation**

                  None

**PART III**

**Item 9.    Directors and Executive Officers of theRegistrant.**

**The information relatingto directors, executive officers, and compliance with Section 16(a) of the ExchangeAct contained in the Company's definitive proxy statement to be delivered tostockholders in connection with the 2006 Annual Meeting of Stockholders (the"Proxy Statement") is incorporated herein by reference.**

**Item 10. ExecutiveCompensation.**

Theinformation relating to executive compensation contained in the Proxy Statementis incorporated herein by reference.

 

              

16

**Item 11. SecurityOwnership of Certain Beneficial Owners and Management and Related StockholderMatters.**

Theinformation relating to security ownership of certain beneficial owners andmanagement contained in the Proxy Statement is incorporated herein byreference.

**Item 12.  CertainRelationships and Related Transactions**

The information relating torelated party transactions contained in the Company's Proxy Statement isincorporated herein by reference.

**Item13.   Exhibits.           **
2.1 
Agreement and Plan				of Merger, dated March 2, 1998 between US Industrial Holdings,				Inc. and EIF Holdings, Inc. (filed as Exhibit 10.1 to the				Company's Current Report on Form 8-K filed with the SEC on June				29, 1998 and incorporated herein by reference).
2.2 
Partnership				Interest Purchase Agreement, dated July 31, 2003, by and among				Home Solutions of America, Inc., FSS Holding Corp., Grassmere				Computer Products, Inc., and Merritt Computer Products, Inc.				(filed as Exhibit 2.15 to the Company's Quarterly Report on Form				10-QSB for the quarter ended June 30, 2003, and incorporated				herein by reference).
.2.3 Stock Purchase Agreement and Plan of				Reorganization dated July 10, 2003, by and among Home Solutions				of America, Inc., Jeffrey Hawkins, and CTRS Holding Corp. (filed				as Exhibit 2.1 to the Company's Current Report on Form 8-K filed				on July 22, 2003, and incorporated herein by reference).				2.4 Partnership Interest Purchase Agreement, dated				July 31, 2003, by and among Home Solutions of America, Inc., FSS				Holding Corp., Grassmere Computer Products, Inc., and Merritt				Computer Products, Inc. (filed as Exhibit 2.15 to the Company's				Quarterly Report on Form 10-QSB for the quarter ended June 30,				2003, and incorporated herein by reference). 2.5 Repurchase Option Agreement, dated July 31, 2003,				by and among Home Solutions of America, Inc., FSS Holding Corp.,				Grassmere Computer Products, Inc., and Merritt Computer				Products, Inc. (filed as Exhibit 2.16 to the Company's Quarterly				Report on Form 10-QSB for the quarter ended June 30, 2003, and				incorporated herein by reference).				2.6 
Agreement, dated				December 2, 2003, by and among Home Solutions of America, Inc.,				FSS Holding Corp., Grassmere Computer Products, Inc., Merritt				Computer Products, L.P. d/b/a Amherst Merritt International,				Fiber-Seal Systems, L.P., and Rick J. O'Brien (filed as Exhibit				2.25 to the Company's Annual Report on Form 10-KSB for the year				ended December 31, 2003, and incorporated herein by reference).
2.7 
Plan of Merger and				Stock Purchase Agreement, dated February 6, 2004, by and among				Home Solutions of America, Inc., Southern Exposure Holdings,				Inc., S.E. Acquisition Corp. I, S.E. Acquisition Corp. II,				Southern Exposure Unlimited of Florida, Inc., S.E. Tops of				Florida, Inc., Dale W. Mars, and Dale W. Mars, Trustee for the				Dale W. Mars Trust Dated 7-16-97 (filed as Exhibit 2.1 to the				Company's Current Report on Form 8-K filed on February 9, 2004,				and incorporated herein by reference)..
2.8 
Subordinated				Promissory Note, in the original principal amount of $4,500,000,				issued by Southern Exposure Holdings, Inc. to Dale W. Mars,				Trustee for the Dale W. Mars Trust Dated 7-16-97 (filed as				Exhibit 2.3 to the Company's Current Report on Form 8-K filed on				February 9, 2004, and incorporated herein by reference).
2.9 
Subordinated				Promissory Note, in the original principal amount of $1,468,189,				issued by Southern Exposure Holdings, Inc. to Dale W. Mars,				Trustee for the Dale W. Mars Trust Dated 7-16-97 (filed as				Exhibit 2.4 to the Company's Current Report on Form 8-K filed on				February 9, 2004, and incorporated herein by reference).
2.10 
Pledge and				Security Agreement, dated February 6, 2004, by and among				Southern Exposure Holdings, Inc., S.E. Acquisition Corp. I, S.E.				Acquisition Corp. II, Dale W. Mars, and Dale W. Mars, Trustee				for the Dale W. Mars Trust Dated 7-16-97 (filed as Exhibit 2.5				to the Company's Current Report on Form 8-K filed on February 9,				2004, and incorporated herein by reference).
2.11 
Guaranty				Agreement, dated February 6, 2004, provided by Home Solutions of				America, Inc. to Dale W. Mars, Trustee for the Dale W. Mars				Trust Dated 7-16-97 (filed as Exhibit 2.6 to the Company's				Current Report on Form 8-K filed on February 9, 2004, and				incorporated herein by reference).
2.12 
Fourth Amendment				to Stock Purchase Agreement and Global Settlement and Release				Agreement, effective December 31, 2003, among Home Solutions of				America, Inc., P.W. Stephens, Inc., Jane C. Barber, and Spruce				MacIntyre Holdings Corporation (filed as Exhibit 2.26 to the				Company's Quarterly Report on Form 10-QSB for the quarter ended				June 30, 2004, and incorporated herein by reference).
2.13 
Amended and				Restated Promissory Note, in the original principal amount of				$800,000, dated June 2, 2004, issued by Home Solutions of				America, Inc. and P.W. Stephens, Inc. to Jane C. Barber (filed				as Exhibit 2.27 to the Company's Quarterly Report on Form 10-QSB				for the quarter ended June 30, 2004, and incorporated herein by				reference).

17
2.14 
Secured Promissory				Note, in the original principal amount of $1,550,000, dated June				2, 2004, issued by TFW Inc. to Jane C. Barber, as assigned to				Home Solutions of America, Inc. on June 2, 2004 (filed as				Exhibit 2.28 to the Company's Quarterly Report on Form 10-QSB				for the quarter ended June 30, 2004, and incorporated herein by				reference). 				
2.15 
Reorganization				Agreement and Plan of Merger, dated February 28, 2005, to be				effective January 3, 2005, by and among Home Solutions of				America, Inc., CBR Acquisition Corp., Cornerstone Building and				Remodeling, Inc., and Anthony Leeber, Jr. (filed as Exhibit 2.1				to the Company's Current Report on Form 8-K filed on April 6,				2005, and incorporated herein by reference).
2.16 
First Amendment to				Reorganization Agreement and Plan of Merger, dated March 30,				2005, to be effective January 3, 2005, by and among Home				Solutions of America, Inc., CBR Acquisition Corp., Cornerstone				Building and Remodeling, Inc., and Anthony Leeber, Jr. (filed as				Exhibit 2.2 to the Company's Current Report on Form 8-K filed on				April 6, 2005, and incorporated herein by reference).
2.17 
Letter Agreement,				dated June 30, 2005, by and among between Home Solutions of				America, Inc., Cornerstone Building and Remodeling, Inc., and				Anthony Leeber, Jr. (filed as Exhibit 2.13 to the Company's				Quarterly Report on Form 10-QSB for the quarter ended June 30,				2005, and incorporated herein by reference).
2.18 
Asset Purchase				Agreement dated September 27, 2005, by and among Home Solutions				Restoration of Louisiana, Inc., Home Solutions of America, Inc.,				Florida Environmental Remediation Services, Inc., Fernando Nava				and Mike D. Lane (filed as Exhibit 4.01 to the Company's Current				Report on Form 8-K filed on September 29, 2005 and incorporated				herein by reference).
2.19 
Promissory Note				dated September 27, 2005 in the principal amount of				$11,000,000.00, issued by Home Solutions Restoration of				Louisiana, Inc. to Florida Environmental Remediation Services,				Inc. (filed as Exhibit 4.02 to the Company's Current Report on				Form 8-K filed on September 29, 2005, and incorporated herein by				reference).
2.20 
Warrant				Certificate dated September 27, 2005, issued by Home Solutions				of America, Inc. to Florida Environmental Remediation Services,				Inc. (filed as Exhibit 4.03 to the Company's Current Report on				Form 8-K filed on September 29, 2005, and incorporated herein by				reference).
2.21 
First Amendment to				Nonrecourse Promissory Note dated November 8, 2005 between Home				Solutions Restoration of Louisiana, Inc. and Florida				Environmental Remediation Services, Inc. (filed as Exhibit 4.01				to the Company's Current Report on Form 8-K filed on November				10, 2005, and incorporated herein by reference).
3.1 
Certificate of				Incorporation of the Company, as restated on July 31, 2001				(filed as Exhibit A to the Company's Information Statement on				Schedule 14C filed on July 9, 2001, and incorporated herein by				reference).
3.2 
Certificate of				Amendment to the Certificate of Incorporation of Nextgen				Communications Corporation, changing the corporation's name to				"Home Solutions of America, Inc.", as filed on December 23, 2002				(filed as Exhibit A to the Company's Information Statement on				Schedule 14C filed on December 22, 2002, and incorporated herein				by reference).
3.3 
Certificate of				Designation of the Relative Rights and Preferences of the Series				A Convertible Preferred Stock of Home Solutions of America,				Inc., as filed with the Secretary of State of Delaware on				February 27, 2004 (filed as Exhibit 3.1 to the Company's				Registration Statement on Form S-3 filed on March 5, 2004, and				incorporated herein by reference).				
3.4 
Certificate of				Designation of the Relative Rights and Preferences of the Series				B Convertible Preferred Stock of Home Solutions of America,				Inc., as filed with the Secretary of State of Delaware on July				19, 2004 (filed as Exhibit 3.1 to the Company's Current Report				on Form 8-K filed on July 20, 2004, and incorporated herein by				reference).
3.5 
Bylaws of the				Company, as amended on April 2, 2001 (filed as Exhibit 3.2 to				the Company's Quarterly Report on Form 10-QSB for the quarter				ended June 30, 2001, and incorporated herein by reference).
10.1 
Stock Purchase				Warrant, dated July 18, 2005, issued by Home Solutions of				America, Inc. to Patriot Capital, L.P. (filed as Exhibit 10.48				to the Company's Quarterly Report on Form 10-QSB for the quarter				ended June 30, 2005, and incorporated herein by reference).
10.2 
Secured				Convertible Minimum Borrowing Note Series B, dated August 18,				2005, in the original principal amount of $1,500,000, issued to				Laurus Master Fund, Ltd. by Home Solutions of America, Inc.				(filed as Exhibit 10.1 to the Company's Registration Statement				on Form S-3 filed on August 29, 2005, and incorporated herein by				reference).

 

18
10.3
Amendment No. 1 and Waiver,between Home Solutions of America, Inc. and Laurus Master Fund, Ltd., datedNovember 8, 2004 (filed as Exhibit 10.8 to the Company's Registration Statementon Form S-3/A filed on October 26, 2005, and incorporated herein by reference).
10.4
Common Stock Purchase Warrant toPurchase 50,000 Shares of Common Stock, issued by Home Solutions of America,Inc. to Laurus Master Fund, Ltd., dated November 8, 2004 (filed as Exhibit 10.9to the Company's Registration Statement on Form S-3/A filed on October 26, 2005,and incorporated herein by reference).
10.5 *
Stock Option Agreement, datedAugust 30, 2005, between Frank J. Fradella and Home Solutions of America, Inc.,for 165,448 shares of Common Stock (filed as Exhibit 10.1 to the Company'sCurrent Report on Form 8-K filed on September 2, 2005, and incorporated hereinby reference).
10.6 *
Stock Option Agreement, datedAugust 30, 2005, between Rick J. O'Brien and Home Solutions of America, Inc.,for 110,296 shares of Common Stock (filed as Exhibit 10.2 to the Company'sCurrent Report on Form 8-K filed on September 2, 2005, and incorporated hereinby reference).
10.7 *
First Amendment to Stock OptionAgreement dated December 20, 2004, dated August 30, 2005, between Home Solutionsof America, Inc. and Frank J. Fradella (filed as Exhibit 10.3 to the Company'sCurrent Report on Form 8-K filed on September 2, 2005, and incorporated hereinby reference).
10.8 *
Second Amendment to Stock OptionAgreement dated July 31, 2003, dated August 30, 2005, between Home Solutions ofAmerica, Inc. and Rick J. O'Brien (filed as Exhibit 10.4 to the Company'sCurrent Report on Form 8-K filed on September 2, 2005, and incorporated hereinby reference).
10.9 *
Second Amendment to Stock OptionAgreement dated December 2, 2003, dated August 30, 2005, between Home Solutionsof America, Inc. and Rick J. O'Brien (filed as Exhibit 10.5 to the Company'sCurrent Report on Form 8-K filed on September 2, 2005, and incorporated hereinby reference).
10.10*
Employment Agreement datedSeptember 27, 2005, between Home Solutions Restoration of Louisiana, Inc., andFernando Nava. +
10.11
Form of Subscription Agreementbetween Home Solutions of America, Inc. and the Investors,  dated as ofNovember 22, 2005 (filed as Exhibit 4.1 to the Company's Current Report on Form8-K filed on November 29, 2005 and incorporated herein by reference).
10.12
Form of Purchase Warrant issued byHome Solutions of America, Inc. to the Investors, dated as of November 30, 2005(filed as Exhibit 4.2 to the Company's Current Report on Form 8-K filed onNovember 29, 2005 and incorporated herein by reference).
10.13
Form of Registration RightsAgreement among Home Solutions of America, Inc., Sanders Morris Harris Inc., andthe Investors, dated as of November 30, 2005 (filed as Exhibit 4.3 to theCompany's Current Report on Form 8-K filed on November 29, 2005 and incorporatedherein by reference).
10.14
Placement Agent Agreement between Home Solutions of America,Inc., and Sanders Morris Harris Inc. dated as of November 18, 2005 (filed asExhibit 4.4 to the Company's Current Report on Form 8-K filed on November 29,2005 and incorporated herein by reference).
10.15
Placement Agent Warrant issued by Home Solutions of America,Inc. to Sanders Morris Harris Inc., dated as of November 30, 2005 (filed asExhibit 4.5 to the Company's Current Report on Form 8-K filed on November 29,2005 and incorporated herein by reference). 
31.1
Rule 13a-14(a)/15d-14(a) Certification of Chief ExecutiveOfficer. +
31.2
Rule 13a-14(a)/15d-14(a) Certification of Chief FinancialOfficer. +
32.1
Section 1350 Certifications. +

* Denotes a management contract or compensatory planor arrangement.

+Filed herewith.

 

19

 

**Item14.  Principal Accountant Fees and Services.**

The information relating to our principal accountant'sfees and services contained in the Proxy Statement is incorporated herein byreference.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

20

**SIGNATURES**

                In accordancewith Section 13 or 15(d) of the Exchange Act, the registrant caused this reportto be signed on its behalf by the undersigned, thereunto duly authorized.
**                                                                                                HOME SOLUTIONS OF AMERICA, INC.** Dated:  March 31, 2006                                                        By:		/s/ FRANK J. FRADELLA                          		
FrankJ. Fradella

ChiefExecutive Officer
 		Dated:  March 31, 2006                                                        By:		 /s/ JEFFREY M. MATTICH                                      		
JeffreyM. Mattich

ChiefFinancial Officer

                In accordancewith the Exchange Act, this report has been signed below by the followingpersons on behalf of the registrant and in the capacities and on the datesindicated.
Dated:  March 31, 2006                                                        By:		 /s/ FRANK J. FRADELLA                         		
FrankJ. Fradella, Director, Chairman of the Board, President and Chief ExecutiveOfficer
 Dated:  March 31, 2006                                                        By:		   *                                                                   		
Michael S. Chadwick, Director
 Dated:  March 31, 2006                                                        By:		   *                                                                   		
WillardW. Kimbrell, Director
 Dated:  March 31, 2006                                                        By:		   *                                                                   		
Patrick A. McGeeney, Director
 Dated:  March 31, 2006                                                        By:		   *                                                                   		
CharlesP. McCusker, Jr, Director
 Dated:  March 31, 2006                                                        By:		   *                                                                   		
Mark W. White, Director
 
 * By:  /s/ RICK J. O'BRIEN                             

Rick J. O'Brien

Attorney-in-Fact

21

 HOME SOLUTIONS OF AMERICA, INC.

CONSOLIDATED FINANCIAL STATEMENTS

**INDEX**

PAGE
REPORT OF INDEPENDENT  REGISTERED PUBLIC ACCOUNTING FIRM

F-1
   
CONSOLIDATED BALANCE SHEET

F-2
   
CONSOLIDATED STATEMENTS OF  OPERATIONS

F-3
   
CONSOLIDATED STATEMENTS OF  STOCKHOLDERS' EQUITY

F-4 - F-5
   
CONSOLIDATED STATEMENTS OF CASH FLOWS

F-6 - F-7
   
NOTES TO CONSOLIDATED  FINANCIAL STATEMENTS

F-8 - F-29

F-i

**Report of Independent Registered PublicAccounting Firm**

To The Board Of DirectorsHOME SOLUTIONS OF AMERICA, INC.

We have audited the accompanyingconsolidated balance sheet of HOME SOLUTIONS OF AMERICA, INC. (the"Company") as of December 31, 2005, and the related consolidated statements of operations, stockholders' equity, and cash flows for each of the yearsin the two-year period then ended.  These consolidated financialstatements are the responsibility of the Company's management.  Ourresponsibility is to express an opinion on these consolidated financialstatements based on our audits.  

We conducted our audits in accordance withStandards of the Public Company Accounting Oversight Board (United States).  Those standards require that we plan and perform the audit to obtainreasonable assurance about whether the consolidated financial statements arefree of material misstatement. The Company is not required to have, norwere we engaged to perform, an audit on its internal control over financialreporting. Our audit included consideration of internal control over financialreporting as a basis for designing audit procedures that are appropriate in thecircumstances, but not for the purpose of expressing an opinion on theeffectiveness of the Company's internal control over financial reporting.Accordingly, we express no such opinion. An audit includes examining, on a testbasis, evidence supporting the amounts and disclosures in the consolidatedfinancial statements.  An audit also includes assessing the accountingprinciples used and significant estimates made by management, as well as evaluatingthe overall consolidated financial statement presentation.  We believethat our audits provide a reasonable basis for our opinion. 

In our opinion, the consolidated financialstatements referred to above present fairly, in all material respects, thefinancial position of HOME SOLUTIONS OF AMERICA, INC. as of December 31, 2005, and the results of their operations and their cash flows for each of the years inthe two-year period then ended in conformity with accounting principlesgenerally accepted in the United States of America. 

 

/s/ Corbin & Company,LLP        

**Corbin & Company, LLP**

Irvine, CaliforniaMarch 29, 2006 

 

 

 

 

F-1

** **

** **

**HOME SOLUTIONS OF AMERICA, INC.**

 
**CONSOLIDATED BALANCE SHEET**

 
**DECEMBER 31, 2005**

 
**(In Thousands, Except Per Share Data)**

 
 
 
**ASSETS**

 
Current assets:

 
Cash

$
         8,225 

 
Accounts receivable, net of  allowance for doubtful accounts of $70

        20,585 

 
Current portion of note  receivable 

             361 

 
Inventories

          1,026 

 
Current assets of  discontinued operations held for sale

             767	 

 
Prepaid expenses and other  current assets

          1,041 

 
Assets held for sale

             840 

 
Total current assets

         32,845 

 
 
Property and  equipment

         2,466 

 
Intangibles, net

         9,501 

 
 
Goodwill

        41,882 

 
 
Note receivable, net  of current portion

            525 

 
 
Non-current assets of  discontinued operations held for sale

            391 

 
 
Deferred tax asset

           793 

 
 
Other assets

           264 

 
$
     88,667 

 
**LIABILITIES AND STOCKHOLDERS' EQUITY**

 
Current liabilities:

 
Accounts payable and accrued  expenses

$
        6,267 

 
Current portion of  debt                                   	

          3,382 

 
Current portion of capital  lease obligations 

               76 

 
Current liabilities of  discontinued operations held for sale

          1,216 

 
Total current liabilities

        10,941 

 
Long-term liabilities:

 
Debt, net of current  portion                          	

          1,363 

 
Non-current liabilities of  discontinued operations held for sale

             158 

 
Capital lease obligations,  net of current portion

             117 

 
Minority interest

             483 

 
Total liabilities

        13,062 

 
 
Commitments and  contingencies

 
 
Stockholders' equity:

               

Common stock, $0.001 par  value, 50,000 shares authorized; 35,510 shares issued and outstanding 

             36 

 
Additional paid-in capital

      90,122 

 
Accumulated deficit

    

     (14,553)

 
Total stockholders' equity

       75,605 

 
$
    88,667 

 
                                             

                                                The accompanying notes are an integral part of these consolidated financial  statements.

F-2

**HOME SOLUTIONS OF AMERICA, INC.**

**CONSOLIDATED STATEMENTS OF OPERATIONS**

**(In Thousands, Except Per Share Amounts)**

** **

Years Ended

December   31,
   
 2005

 2004
      
Net sales
$
      68,135
$
             31,121
   
Costs and  expenses:
   
Cost of sales
   
        38,372

16,718

Selling, general  and administrative expenses
   
       16,485

10,356
   
       54,857

27,074
   
Operating income
   
        13,278

4,047
   
Other income  (expense):
   
Loss on sale of  assets
   
     (76)

(17)

Interest income
   
            61

              38

Interest expense
   
       (3,351)

              (930)

Other income
   
            97

          224 

Total other  expense, net
   
     (3,269)

          (685)
   
Income from continuing operations before income taxes  and    minority interest
   
      10,009

          3,362 
   
Income taxes
   
            446

219
   
Minority interest
   
(933)

                (580)
   
Income from  continuing operations
   
8,630

             2,563

Loss from  discontinued operations, net of tax benefit
   
(1,445)

              - 	
   
Net income 
$
    7,185
$
           2,563	
   
Net income  (loss)  available to common shareholders per share:
   
Basic:
   
Income from  continuing operations 
$
           0.34
$
           0.11 

Loss from discontinued  operations, net of tax benefit
   
           (0.06)

            -

 Net income
$
          0.28

 $

          0.11

Diluted:
   
Income from continuing  operations
$
         0.30
$
        0.10

Loss from discontinued  operations, net of tax benefit
   
        (0.05)

             -

 Net income
$
        0.25

$

          0.10
   
Weighted average  number of common shares outstanding:
   
Basic
   
23,210

        16,393 

Diluted
   
       26,315

        17,192 

The accompanying notes are an integral part of theseconsolidated financial statements.

 

F-3

**HOME SOLUTIONS OF AMERICA,INC. CONSOLIDATED STATEMENTS OFSTOCKHOLDERS' EQUITY**(In Thousands)
   
Preferred  SharesCommon    Shares
Additional 	Paid-inAccumulatedTotal	Stockholders'                            SharesAmountShares      Amount         CapitalDeficitEquity                        
Balance,  January 1, 2004

-

$        -

14,164

$      14

$   37,515

$    (22,778)

    $      14,751

Issuance of shares for services  	
      -

-

   150

       -

       158

-

               158

Issuance of shares in lieu of  dividends  payable

-

         -

 6 0

 -

        75

             -

                75

Issuance of shares for exercise of   warrants

      -

         - 

 293

 1

        2

             -

               3

Issuance of shares for officer bonus
-

         -

        85

-

    113

            -

           113

Issuance of shares for SE acquisition
-

         -

   1,757

2

       (2)

            -

             -

Issuance of shares for conversion of  debt

-

         -

      111

         -

         150

            -

        150

Issuance of preferred stock, net of cash  issuance costs

0.120

         -

        -

 - 

   2,878

            -

     2,878

Estimated value of beneficial conversion  feature from issuance of debt

-

        -

        -

        -

     155

            -

     155

 Issuance of shares for conversion of  Series A preferred stock

     (0.012)

-

240

-

-

-

    -

Amortize preferred stock issue and  beneficial conversion cost

-

          -

        -

        -

         640

          (640)

              -

Preferred stock dividends payable

-
         -
        -
            -

        -
(159)
           	           (159)

Estimated fair market value of warrants  granted for proposed acquisition

-

          -

         -

               -

                  595

             -

              595
                        
Net  income

               2,563

                    2,563
	 	 	 	 	 	 	 	 
Balance, December 31, 2004
0.108
 $       -   	
    16,860

$     17
$ 42,279 
$  (21,014)
$    21,282	 	 	 	 	 	 	 	 
Issuance of shares for services
-  
-  
      50
       -
        68
         - 	
            68
Issuance of shares in lieu of dividends  payable

           -

           -

      156

          -

        209 

           -

            209

Compensation expense related  to  variable stock option pricing 

           -

          -

        -

          -

         952

           - 

           952

Estimated fair value of warrants earned  by seller of FERS assets

            -

               -

       -

          -

     4,719

           -

        4,719

Issuance of shares for exercise of  warrants and options

                -

               -

   5,346

         5

     6,045

             -

                 6,050

Issuance of shares for supply agreement

           -

           -

   1,000

         1 

     1,349

           -

        1,350

Estimated fair value of  warrants issued  for debt private placement

           -

           -

-

         - 

       1,294

           -

       1,294

Issuance of shares for Cornerstone acquisition
           -

           -

   2,821

         3

     3,805

           -

       3,808

Issuance of shares for conversion of  debt and interest payable

           -

           -

   2,225

        2

     3,848

           -

       3,850

Amortize preferred stock issuance and  beneficial conversion costs

                   -  

               -  

           -    

                  -

            587

         (587)

           -

Issuance of shares for FERS acquisition

-

-

175

1

427

-

428

Preferred stock dividends payable

                   -

           -

       -

        -

          -

         (137)

        (137)

Issuance of shares for conversion of  Series A preferred stock

 (0.068)

            -

 1,360

        1

         (1) 

            -

            -

Issuance of shares for conversion of  Series B preferred stock

 (0.040)

            -

     667

        1

         (1)

            -

            -

Issuance of stock for private placement,  net of costs

          -

            -

 4,850

       5

 24,542

            -

      24,547

Net  income

          -

            - 

        -   	

       -       

         -

       7,185 

       7,185

Balance,  December 31, 2005

 $         -  

$        -

35,510

$    36

$90,122

$ (14,553)

$   75,605

                                       The accompanying notes are an integral part of these consolidated financial statements.

F-4
****
**HOME SOLUTIONS OF AMERICA, INC.CONSOLIDATED STATEMENTS OF CASH FLOWS**(In Thousands)
  Year Ended				December 31, 2005 Year Ended				December 31, 2004CASH FLOWS FROM CONTINUINGOPERATING ACTIVITIES:            Net income		$       7,185 		$        2,563 
        Adjustments to reconcile net income 
    
         to net cash(used in) provided by operating activities:
    
                Depreciation and amortization 
 3,403  1,102 
               Deferred tax benefit 
 (2,475)  - 
                Provision for doubtful accounts
 (53) 40 
                (Gain) loss on sale of assets 
 76  17 
             Minority interest in income ofconsolidated subsidiary 
933 580 
                Stock-based compensation 
 952  113 
                Gain on extinguishment of debt 
 -		  (129)
                Changes in operating assets andliabilities, net of acquisitions :          
    
                 
    
              Accounts receivable      
 (13,162) (985)
                   Prepaid expenses and other currentassets   
 (490)  (382)
                    Inventories   
 304   
                    Other assets      
 (102) 135 
                    Accounts payable and accruedexpenses   
 (852) (344)
                    Due to related party
           (395)              24 
 
    
        Net cash (usedin) provided by operating activities  
        (4,676)         2,734      
CASH FLOWS FROM INVESTINGACTIVITIES: 
    
        Proceeds from sale of property and equipment  
  -		  45 
        Payments received on notes receivable  
 431  165 
        Costs incurred for pending acquisition   
 -  (96)
        Purchase of Southern Exposure, includingacquisition costs  
  -  (4,951)
        Cash acquired in FERS acquisition, net ofacquisition costs  
 612  - 
        Purchase of Cornerstone, including acquisitioncosts     
 (2,171)  - 
        Purchases of property and equipment 
 (253) (256)
        Net cash used in  investingactivities
        (1,381)       		(5,093)       
CASH FLOWS FROM FINANCINGACTIVITIES:
    
        Net repayments on line of credit  
 -		   (519)
        Net payments on notes payable to related party   
 (750)  (425)
        Principal payments on debt and capital leases    
 (24,581) (4,754)
        Proceeds from private placement of commonstock, net of costs 
 24,547  - 
        Proceeds from notes payable, net of cashissuance costs    
 8,579  3,778 
        Proceeds from preferred stock, net of cashissuance costs   
 -   2,878 
        Proceeds from notes payable to related party  
 -  175 
        Distributions to minority stockholder   
 (691)  (377)
        Proceeds from exercise of warrants and options 
 6,050  3 
        Net cash provided by  financingactivities
      13,154             759        
NET INCREASE (DECREASE) IN CASH 
 7,097  (1,600)     
CASH AT BEGINNING OF PERIOD 
 		       1,128          2,728        
CASH AT END OF PERIOD    
$
       8,225 
$
       1,128 
F-5
  Year Ended                 		December 31,      
Cash paid for:
 
        2005      
        2004       
                Interest      
$       1,177$         		534
                Income taxes 
$       2,418$         		180     Supplemental schedule ofnon-cash investing and financing activities:    
        Issuance of notes payable for acquisitions    
$     12,600$              		-
        Issuance of stock for conversion of debtand interest       
$       3,850$         		150
        Fixed assests acquired through capital leaseobligations
$         		137$           		56
        Conversion of preferred stock to common stock     
$             		2$            		-
        Fixed assets acquired through debt   
$         		130$           		12
        Preferred dividend accrual             
$         		137$         		159
        Fair value of warrants issuedwith debt 
$       1,294$         		250
        Reduction of notes payable for settlement ofobligations  
$              		-  $         		171
        Disposal of assets for settlement of accountspayable   
$              		- $           		18
        Issue of stock for acquisitions 
$      		4,236$              		-
        Issuance of stock for supply agreement
$       1,350$              		-
        Debt assumed in acquisitions  
$       2,040  $              		-
        Amortization of preferred stock issuance costsand beneficial conversion feature
    
         as preferred stock dividends      
$         		587$         		640
        Fair value of warrants issuedin acquisitions                                       
$4,719   $       595  
       Issuance of notes payable secured by notereceivable                                               
$              		- $       1,482
        Fair value of warrants issued in connectionwith preferred stock                              
    
           and beneficial conversion feature ofpreferred stock                                                
$              		-$       1,358
        Shares and options/warrants issued for prepaidconsulting                                      
$              		- $         		158
       Increase of goodwill due to adjustments to netassets acquired                                
$              		-$           		73
        Issuance of common stock for preferreddividends                                                     
$         		209$           		75
        Increase in goodwill due to deferred taxliability                                                          
$       1,682$              		-
The accompanying notes are an integral part of theseconsolidated financial statements. 

 

 

 

F-6
****
**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)     December 31, 2005**

**NOTE1 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

**Company Description and Nature of Operations**

Home Solutions of America, Inc. ("we," "us," "HomeSolutions," or the "Company"),aDelaware corporation, is aprovider of recovery, restoration and rebuilding/remodeling services tocommercial and residential areas that are (i) prone to flooding, hurricanes,tornados, fires or other naturally occurring and repetitive weather relatedemergencies; and/or (ii) experiencing robust housing development. Our growthstrategy is to capitalize on the growing demand for our suite of Recovery,Restoration and Rebuilding/Remodeling services. We seek to expand our coreservice offerings through the future acquisition of strategic, specialized,profitable and well-managed residential service companies with a proven historyof internal growth.

Our business segments consist ofthree integrated service offerings: (i) Recovery, (ii) Restoration and (iii)Rebuilding/Remodeling.  Our Recovery services, which are provided through ourwholly owned subsidiary, Home Solutions Restoration of Louisiana, Inc. ("HSR of Louisiana") and, to alesser extent, through our wholly owned subsidiary, PW Stephens, Inc. ("PWS"),include first response clean up and removal of debris, drying and dehumidification,and preparing affected areas for the next stage of restoration and rebuilding. Our Restoration business segment includes PWS and our wholly owned subsidiary,Fiber Seal Systems, L.P. ("FSS").  Services presently included in our Restorationbusiness segment involve water and fire restoration services, airdecontamination, and removal of mold, asbestos and lead paint provided throughPWS, and cleaning, drying, and deodorization of carpet and furniture as well asmoving and storage services provided through FSS.  Our Rebuilding/Remodelingproducts and services currently consist of the production and installation ofcustom kitchen cabinets and countertops provided through our wholly ownedsubsidiary, Southern Exposure Unlimited of Florida, Inc. and its 50%-ownedsubsidiary, SouthernStone Cabinets, Inc. (collectively, "Southern Exposure") and theinstallation of custom marble and granite countertops through our wholly ownedsubsidiary, Cornerstone Building and Remodeling, Inc. ("Cornerstone"). 

**Principles of Consolidation**

The accompanying consolidated financial statementsinclude the accounts of Home Solutions of America, Inc. and its wholly and majority owned subsidiaries. All significant intercompany transactions and balanceshave been eliminated in consolidation.   The minority owner's interest inSouthernstone Cabinets, Inc. has been reflected as minority interest in theaccompanying consolidated balance sheet.

**Fair Value of Financial Instruments**

The Company measures its financial assets andliabilities in accordance with accounting principles generally accepted in the United States of America.  For certain of the Company's financial instruments, includingcash, accounts receivable, note receivable, accounts payable and accrued expenses,the carrying amounts approximate fair value due to their short maturities.  Thefair values of long-term debt and capital lease obligations approximate theircarrying values due to their short-term maturities or their generally variableinterest rate terms.  

**Use of Estimates**

Thepreparation of financial statements in conformity with accounting principlesgenerally accepted in the United States of America requires management to makeestimates and assumptions that affect the reported amounts of assets andliabilities and disclosure of the contingent assets and liabilities at the dateof the financial statements and the reported amounts of revenues and expensesduring the reporting period. Significant estimates made by management include,among others, the realizability of accounts and note receivable, inventories,recoverability of long-lived assets and valuation of deferred tax assets. Actual results could differ from these estimates.

 

F-7

**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005**

**NOTE1 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued)**

**Assets Held for Sale**

TheCompany currently has a building and land for sale with a net book value of$840 that was its former administrative headquarters. The Company is activelymarketing the property.  The property is recorded at the lower of cost ormarket.  During the year ended December 31, 2005 the Company recorded a $100impairment charge to the carrying value of the asset, which is recorded in otherincome (expense). 

**Concentration of Credit Risk**

Financial instruments which potentially subject theCompany to concentrations of credit risk consist of cash and receivables. TheCompany places its cash with high quality financial institutions and at timesmay exceed the Federal Deposit Insurance Corporation ("FDIC") $100 insurancelimit. At December 31, 2005, the Company had approximately $4,234 in theseaccounts in excess of the FDIC insurance limits. 

The Company offers its services primarily in thestates of California, Texas, Louisiana, Mississippi and Florida, and it extendscredit based on an evaluation of a customer's financial condition, generallywithout collateral. Exposure to losses on accounts receivable is principallydependent on each customer's financial condition. The Company monitors itsexposure for credit losses and maintains allowances for anticipated losses, ifrequired. Although the Company expects to collect amounts due, actualcollections may differ from the estimated amounts.

Two customers accounted for approximately 17% and 23%of total sales for the year ended December 31, 2005. One customer accounted for approximately 52% of accounts receivable as of December 31, 2005. In 2004, one customer accounted for approximately 28% of total sales and the samecustomer accounted for 14% of accounts receivable as of December 31, 2004.

**Property and Equipment**

Property and equipment are stated at cost, and are beingdepreciated using the straight-line method over the estimated useful lives ofthe related assets, ranging from three to 20 years.  Leasehold improvements areamortized using the straight-line method over the lesser of the estimateduseful lives of the assets or the related lease terms.  Equipment under capitallease obligations is depreciated over the shorter of the estimated useful lifeor the term of the lease.  Maintenance and routine repairs are charged toexpense as incurred.  Significant renewals and betterments are capitalized.  Atthe time of retirement or other disposition of property and equipment, the costand accumulated depreciation are removed from the accounts and any resultinggain or loss is reflected in the statement of operations. 

**Long-Lived Assets**

The Company's management assesses the recoverabilityof its long-lived assets by determining whether the depreciation andamortization of long-lived assets over their remaining lives can be recoveredthrough projected undiscounted future cash flows.  The amount of long-livedasset impairment, if any, is measured based on fair value and is charged tooperations in the period in which long-lived asset impairment is determined bymanagement.  At December 31, 2005, the Company's management believes there isno impairment of its long-lived assets.  There can be no assurance, however,that market conditions will not change or demand for the Company's products andservices will continue, which could result in impairment of long-lived assetsin the future.

**Intangibles**

** **Identifiable assets and liabilities acquired inconnection with business acquisitions accounted for under the purchase methodare recorded at their respective fair values. The Company is amortizing theidentifiable intangibles over their estimated useful lives, ranging from 6 to 15years.

** **

** **

** **

** **

** **

** **

** **

** **

** **

F-8

**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005**

**Goodwill**

Goodwill represents the excess of acquisition costover the net assets acquired in a business combination and is not amortized inaccordance with Statement of Financial Accounting Standards ("SFAS") No. 142, "*Goodwilland Other Intangible Assets."* The provisions of SFAS No. 142 require thatthe Company allocate its goodwill to its various reporting units, determine thecarrying value of those businesses, and estimate the fair value of thereporting units so that a two-step goodwill impairment test can be performed. In the first step of the goodwill impairment test, the fair value of eachreporting unit is compared to its carrying value.  Management reviews, on anannual basis, the carrying value of goodwill in order to determine whetherimpairment has occurred.  Impairment is based on several factors including theCompany's projection of future discounted operating cash flows. If animpairment of the carrying value were to be indicated by this review, theCompany would perform the second step of the goodwill impairment test in orderto determine the amount of goodwill impairment, if any. 

 

**NOTE1 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued)**

The changes in the carryingamount of goodwill for the years ended December 31, 2005 and 2004 are as follows (see Note 2):

                                
 Balance as of January 1, 2004 $    		19,715 Goodwilladjustments related to the SE net assets acquired            138 Balance as of December 31, 2004  19,853     Goodwillacquired during the year         22,029     Balanceas of December 31, 2005    $     41,882
TheCompany performed an impairment test on goodwill as of December 31, 2005.  Based on its analysis as of December 31, 2005, the Company's management believes there is no impairment of its goodwill.  There can be no assurance, however,that market conditions will not change or demand for the Company's products orservices will continue, which could result in impairment of goodwill in thefuture.

**Revenue Recognition**

TheCompany recognizes revenue in accordance with Staff Accounting Bulletin ("SAB") No. 101, "*Revenue Recognition in Financial Statements*," as revised by SAB 104. As such, the Company recognizes revenue when persuasive evidence of an arrangementexists, title transfer has occurred, the price is fixed or readily determinableand collectibility is probable. Sales are recorded net of sales discounts.

PWS, FSS, and HSR of Louisiana recognize revenue at the time the contract and related services areperformed.

Southern Exposure and Cornerstone recognize revenue for product sales atthe time the related products are accepted by the customer. These subsidiaries recognize revenue for installation jobs upon completeinstallation of the cabinets and inspection by the customer. Deferred revenuerepresents amounts billed to customers and collected prior to completion of thecabinets and inspection by the customer.

Cornerstone recognizes revenue from its building andremodeling jobs using the percentage of completion method for financialreporting purposes. Under the percentage of completion method, revenues withrespect to individual contracts are recognized in the proportion that costsincurred to date bear to total estimated costs. Revenue and costs estimates aresubject to revision during the terms of the contracts and any required adjustments are made in the periods in which the revisionsbecome known. General and administrative costs are not allocated to contractcosts and are charged to expense as incurred.

**BeneficialConversion Feature**

Theconvertible feature of a note payable (see Note 7) and preferred stock (SeeNote 9) provides for a rate of conversion that is below market value. Thisfeature is normally characterized as a beneficial conversion feature("Beneficial Conversion Feature"), which is recorded by the Company, pursuantto Emerging Issues Task Force ("EITF") Issue No. 98-5 ("EITF 98-05"), "*AccountingFor Convertible Securities with Beneficial Conversion Features or ContingentlyAdjustable Conversion Ratios*," and EITF Issue No. 00-27, "*Application ofEITF Issue No. 98-5  to Certain Convertible Instruments*." 

** **

** **

F-9

** **

**   HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005**

**NOTE1 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued)**

**Stock-Based Compensation**

InDecember 2004, the Financial Accounting Standards Board ("FASB") issued SFASNo. 123 (revised 2004), *Share-Based Payment* ("SFAS No. 123(R)"), whichis a revision of SFAS No. 123, *Accounting for Stock-Based Compensation*. SFAS 123(R) supersedes APB No. 25, *Accounting for Stock Issued to Employees*,and amends SFAS No. 95, *Statement of Cash Flows*.  Generally, theapproach in SFAS No. 123 (R) is similar to the approach described in SFAS No. 123. However, SFAS No. 123(R) requires all share-based payments to employees,including grants of employee stock options, to be recognized in the incomestatement based on their fair values.  Pro forma disclosure is no longer analternative.  The provisions of this statement are effective for the Company asof January 1, 2006.  The Company expects to adopt SFAS 123(R) in the firstfiscal quarter of 2006.

SFASNo. 123(R) requires companies to recognize in the income statement thegrant-date fair value of stock options and other equity-based compensationissued to employees.  SFAS No. 123(R) also establishes accounting requirementsfor measuring, recognizing and reporting share-based compensation, includingincome tax considerations.  Upon adoption of SFAS No. 123(R), the Company willbe required to determine the transition method to be used at the date ofadoption.  The allowed transition methods are the modified prospectiveapplication and the modified retrospective application.  Under the modifiedprospective application, the cost of new awards and awards modified,repurchased or cancelled after the required effective date and the portion ofawards for which the requisite service has not been rendered (unvested awards)that are outstanding as of the required effective date will be recognized asthe requisite service is rendered on or after the required effective date.  Thecompensation cost for that portion of awards shall be based on the grant-datefair value of those awards as calculated for either recognition or pro formadisclosures under SFAS No. 123.  The modified retrospective applicationrequires companies to record compensation expense for all unvested stockoptions and restricted stock beginning with the first disclosed periodrestated.  The Company plans to adopt SFAS 123(R) using the modifiedprospective application.

Aspermitted by SFAS No. 123, the Company currently accounts for share-basedpayments to employees using the intrinsic value method in accordance withAccounting Principles Board Opinion ("APB") No. 25, as amended, *"Accounting for StockIssued to Employees."* and, assuch, generally recognizes no compensation cost for employee stock options. Accordingly, the adoption of SFAS No. 123(R)'s fair value method will have anegative impact on the Company's results of operations, although it will haveno impact on its overall financial position.  The impact of adopting SFAS No.123(R) cannot be predicted at this time because it will depend on levels ofshare-based payments granted in the future.  However, had the Company adoptedSFAS No. 123(R) in prior periods, the impact of that standard would have approximatedthe impact of SFAS No. 123 as described in the disclosure of pro forma net lossand loss per share in Note 1 to the Company's consolidated financialstatements.  SFAS No. 123(R) also requires the benefits of tax deductions inexcess of recognized compensation cost to be reported as a financing cash flow,rather than as an operating cash flow as required under current accountingliterature.  The requirement will reduce net operating cash flows and increasenet financing cash flows in periods of adoption.  

The Company accounts for non-employeestock-based compensation under SFAS No. 123, *"Accounting forStock-Based Compensation."* At December 31, 2005, the Company has two stock-based employee compensation plans, which are described more fully in Note9.  During the years ended December 31, 2005 and 2004, compensation expense of $952 and $0, respectively, was recognized in the accompanying statement ofoperations for options issued to employees below market value pursuant to APBNo. 25.  No other stock option-based employee compensation cost is reflected inthe 2005 and 2004 statements of operations, as all other options granted in2005 and 2004 under those plans had exercise prices equal to or greater thanthe market value of the underlying common stock on the dates of grant.  Thefollowing table illustrates the effect on net income and income per share ifthe Company had applied the fair value recognition provisions of SFAS No. 123,to stock-based employee compensation.

 

 

 

 

F-10
  Year Ended December 31, 2005 Year Ended December 31, 2004Net income as reported    $      		7,185$      		2,563        Total stock-basedemployee compensation expense under              APB 25, net ofrelated tax effects    581  -        Total stock-basedemployee compensation expense under fair              value based methodfor all awards, net of related tax effects           (1,546)            (970)     Pro forma net income   $       6,220$       1,593       Net income per common share -as reported                Basic       $       		0.28$       		0.11        Diluted        $       		0.25$       		0.10     Net income per common share -pro forma               Basic   $       		0.24$       		0.10       Diluted   $       		0.21$       		0.09
 **Issuance of Stock for Non-cash Considerations**

All issuanances of theCompany's stock for non-cash consideration have been assigned a dollar amountequaling either the market value of the shares issued or the value ofconsideration received whichever is more readily determinable. The majority ofthe non-cash consideration received pertains to services rendered byconsultants and others and have been valued at the market value of the sharesissued. In certain issuances, the Company may discount the value assigned tothe shares issued for illiquidity and restriction on resale. 

**Income Taxes**

The Company accounts for incometaxes in accordance with SFAS No. 109, *"Accounting for IncomeTaxes."*  Under the asset and liability method of SFAS No. 109,deferred tax assets and liabilities are recognized for the future taxconsequences attributable to differences between the financial statementcarrying amounts of existing assets and liabilities and their respective taxbases.  Deferred tax assets and liabilities are measured using enacted taxrates expected to apply to taxable income in the years in which those temporarydifferences are expected to be recovered or settled.  Under SFAS No. 109, theeffect on deferred tax assets and liabilities of a change in tax rates isrecognized in income in the period that includes the enactment date.  Avaluation allowance is provided for certain deferred tax assets if it is morelikely than not that the Company will not realize tax assets through futureoperations.

**Other Income  **

During the year ended December 31, 2004, the Company recognized income of $129 from the release and discharge ofa promissory note as a result of the acquisition of PWS, as a result of anegotiated settlement. The income is recorded in other income in theaccompanying consolidated statement of operations.

**Comprehensive Income**

Duringthe periods presented, the Company had no items of comprehensive income and,therefore, has not presented a statement of comprehensive income. **     **

**Per Share Data**

Basic earnings per share ("BEPS") iscomputed by dividing income available to common stockholders by the weightedaverage number of outstanding common shares during the period of computation.Diluted earnings per share ("DEPS") give effect to all potentialdilutive common shares outstanding during the period of computation. Thecomputation of DEPS does not assume conversion, exercise or contingent exerciseof securities that would have an anti-dilutive effect on earnings.

Thefollowing is a table reconciling BEPS and DEPS and the related weighted averagenumber of shares outstanding for the years ended December 31, 2005 and 2004:

** **

F-11

**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005**

**NOTE1 - BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES(Continued)**

** **

Year ended December 31, 2005

Numerator (Income)

Denominator (Shares)

Per Share Amount

Basic EPS:

    Net income

        $             7,185	

       	

    Less: convertible preferred stock dividends

                       (137)	

   Amortization of convertible preferred 	      stock issuance costs and beneficial	       conversion feature

         	             (587)

    Income available to common stockholders

                      6,461

                 23,210
   
 $              0.28
                      Diluted EPS:

Effect of dilutive securities:

    	

                           	

                      	

    Options and warrants

           	                -

                       3,105

 

                           	

                            	

Income available to common stockholders

        $              6,461

       	         26,315
   
 $              0.25
                  
** **

Year Ended December 31, 2004

Numerator (Income)

Denominator (Shares)

Per Share Amount

Basic EPS:

    Net	income

$             2,563

       	

    Less: Convertible preferred stock dividends

                     (159)

            Amortization of convertible preferred		              stock issuance costs and beneficial	              conversion feature

      	               (640)

    Income available to common stockholders

                    1,764

                 16,393

 $              0.11
Diluted EPS:

                
Effect of dilutive securities:

    Options and warrants

         	                   -

      	              799

 

    Income available to common stockholders

 $       	       1,764

         	            17,192

$              0.10

**Business Segments**

During 2005, the Companyoperated in two segments: Recovery/Restoration Services, including indoor aircontamination removal, carpet cleaning, air duct cleaning and fabric protectionservices for primarily residential properties and Rebuilding/Remodeling, whichincludes cabinet and countertop installation services.  

**New Accounting Pronouncements**

In December 2004, the FASB issued SFAS No. 153, "*Exchangesof Nonmonetary Assets, an amendment of APB Opinion No. 29, Accounting forNonmonetary Transactions*." APB Opinion No. 29 is based on the principlethat exchanges of nonmonetary assets should be measured based on the fair valueof the assets exchanged. The guidance in that Opinion, however, includedcertain exceptions to that principle. This statement amends Opinion No. 29 toeliminate the exception for nonmonetary exchanges of similar productive assetsand replaces it with a general exception for the exchanges of nommonetaryassets that do not have commercial substance, that is, if the future cash flowsof the entity are not expected to change significantly as a result of theexchange. The provisions of this statement are effective for nonmometary assetexchanges occurring in fiscal periods beginning after June 15, 2005. We anticipate that SFAS No. 153 will not have a material impact on our financialstatements.

**Reclassifications**

Certainreclassifications have been made to prior year amounts in the consolidatedfinancial statements in order to conform to the current year presentation. These reclassifications have no effect on previously reported results ofoperations.

F-12

**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005**

**NOTE2 - ACQUISITIONS AND DISPOSITIONS**

**Cornerstone**

Pursuant to a mergeragreement, on March 31, 2005, the Company acquired 100% of the capitalstock of Cornerstone. Theacquisition was accounted for as a purchase.  

               The purchase price was comprised of thefollowing:

Cash paid to seller  
$       1,700
Notes payable        
 1,600
Common stock issued to seller (2,471 shares)   
 3,335
Non cash costs (350 shares of common stock and 1,333warrants issued)   
 973
Legal, accounting and other costs       
            471
 
$       8,079
The purchase price wasallocated as follows:

Current assets      
$        2,092 
Property and equipment    
 1,824 
Other long-term assets      
 11 
Current liabilities         
 (5,773)                                   Long-term liabilities        		(1,485)
Estimated fair value of tangible net liabilities assumed
 (3,331)
Identifiable intangibles  
  4,315 
Deferredtax liability    
  (1,682)
Goodwill   
         8,777 
 
$       8,079 
Of the acquiredintangible assets, $4,315 has been assigned to Cornerstone's customerrelationships and non-compete agreement and are subject to amortization based on estimateduseful lives of 6-15 years. The remaining amount of acquired intangible assetsof $8,777 has been assigned to goodwill (non-deductible income taxes) as of December 31, 2005 in the accompanying consolidated balance sheet.

For each ofthree consecutive calendar years commencing with 2005, in the event thatCornerstone produces earnings before interest, taxes, depreciation andamortization ("EBITDA") in such calendar year in excess of $2,400, the Company agreed to issue to the seller additional shares of the Company's common stockrepresenting 30% of the EBITDA amount in excess of $2,400 (50% under certaincircumstances) and as specified in the merger agreement. In lieu of issuingshares of common stock, the Company has the option of making a cash payment tothe seller equal to 30% of the excess EBITDA amount.  There were no amountsearned under this earnout provision in 2005.

** **

F-13

**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)**December 31, 2005

**NOTE 2 - ACQUISITIONS AND DISPOSITIONS (Continued)**

**Florida EnvironmentalServices, Inc.**

On September 27, 2005, HSR of Louisiana closed the purchase of substantially all of the assets of Florida EnvironmentalServices, Inc., a Florida corporation ("FERS"), a company engaged in recoveryservices prior to the acquisition. The acquisition was effective on September 1, 2005.  The acquisition was accounted for as a purchase. The purchase pricewas comprised of the following:

Notepayable to seller (paid December 2005) 
$     11,000
Fairvalue of warrants (See below)  
 4,719
Noncash costs (175 shares of commonstock)  
 428
Legal,accounting and othercosts     
             314
 
$     16,461
 

The		cash purchase price was  allocated as follows:
                                 Cash$926 
Other current assets   
$      		878 
Property and equipment  
 76 
Other long-term assets
 2                                 Current liabilities          		(199)
Estimated fair value of tangiblenet assets acquired  
 1,683 
Indentifiable intangibles
 1,526 
Goodwill  
       13,252 
 
$    		16,461 
Of the acquired intangible assets, $1,526 has beenassigned to customer relationships and non-compete agreements and aresubject to amortization based on an estimated useful life of 6-15 years. Theremaining amount of acquired intangible assets of $13,252 been assigned togoodwill, (deductible for income taxes) as of December 31, 2005 in the accompanying consolidated balancesheet. 

In connection with theacquisition, Home Solutions issued to, a warrantexercisable for 1,054 shares of Home Solutions' common stock, at an exerciseprice of $0.001 per share (through December 31, 2006), with an estimated fairvalue of $4,719, exercisable upon meeting certain targets of profitability orsales.  The warrant was recorded at December 31, 2005 as the required revenue requirementswere met.

In addition,FERS is entitled to receive anamount (in cash or restricted common stock, at the Company's option) equal to ten percent (10%) of the excess of the HSR of Louisiana'searnings before interest, taxes, depreciation and amoritization with respect to the acquired assets related to the business, if any,that exceeds $15,000 in each of fiscal years 2006 and 2007, subject to theterms and provisions of the purchase agreement (the "Earnout Amount").

             

** **

** **

** **

** **

F-14

**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005**

** **

**NOTE 2 - ACQUISITIONS AND DISPOSITIONS (Continued)**

                                                        

The following pro forma information presents theresults of operations for year ended December 30, 2005 and December 31, 2004 as though the Cornerstone and FERS acquisitions had occurred on January 1, 2004:

                                                                                      

 

Years Ended
                                                                                      
December 31,  
 

2005
2004   
Revenue fromcontinuing operations

$ 78,059
38,055
Net Income fromcontinuing operations

9,400
2,388
Basic earnings per share fromcontinuing operations

0.36
0.09
Diluted earnings per sharefrom continuing operations

0.32
0.09
**NOTE3 - NOTE RECEIVABLE**

As of December 31, 2005, the Company has a note receivable with a balance of $886. The note receivable required payments to theCompany of $15 per week, without interest unless a default occurs, commencingon July 9, 2004, until the note is paid in full.  The note receivable ispersonally guaranteed by a third party.  The Company recorded this notereceivable with an implicit rate of 4.55%. In December 2005, the paymentschedule of the note receivable was amended. The Company received a $150payment in March 2006 to be followed by semi-annual payments of $188 commencingon June 20, 2006 and with a final payment on December 31, 2007. 

**NOTE4 - PROPERTY AND EQUIPMENT **

Propertyand equipment is summarized as follows at December 31, 2005: 

Machinery and equipment
$      		1,577
Automobile and trucks   
 1,386
Computer equipment     
 120
Office equipment, furniture and leaseholdimprovements   
            348
                       Total
 3,431
Less: accumulated depreciation andamortization 
           (965)
Property and equipment, net   
$       2,466
Depreciationand amortization expense for property and equipment for the years ended December 31, 2005 and 2004 was $568 and $455, respectively.

**NOTE5 - INTANGIBLE ASSETS**

Intangibleassets consist of the following as of December 31, 2005:
  
Trade name 
$  4,540
Customer list 
 4,100
Supply agreement  (See	Note 9)
 1,350
Non-compete agreement
            441
Total 
 10,431	
Less:accumulated amortization 
           (930)
                                                                                                                                                                              
$       9,501
F-15

** **

**HOME SOLUTIONS OF AMERICA, INC. NOTES TO CONSOLIDATED FINANCIALSTATEMENTS    (Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005 **

**NOTE5 - INTANGIBLE ASSETS (Continued)**

During2005 and 2004 amortization expense totaled $499 and $216, respectively.  Theestimated amortization expense for the next five years is as follows:
**Years Ending December 31,**  
2006
$         		683 
2007
683 
2008
683 
2009
 683 
2010
683
**NOTE 6 - LINE OF CREDIT**

In 2004, the Company had a credit agreement with afinancial institution.  The credit agreement included a term loan, a revolvingline of credit and an equipment line of credit.  The credit agreement wasguaranteed by the former stockholder of PWS, secured by substantially all PWSassets and contained a provision that required PWS to maintain certainfinancial covenants. The Company repaid the term loan, revolving line of creditand equipment line of credit facility in full on January 22, 2004 using proceeds from the Laurus financing (see Note 7).

**NOTE7 - DEBT**

In  2005, theCompany has conducted a number of private placements of mezzanine debt, whichare described below.

InMarch 2005, the Company raised $4,000 in a private placement of mezzanine debtwith Petra Mezzanine Fund, L.P. ("Petra").  The original principal amount ofthe promissory note issued to Petra was $4,000 ("Petra Note") and Petra was also issued a warrant to purchase 533 shares of the Company's common stock for$0.01 per share.  The Petra Note earned interest at 12.0% per annum, wassecured by all of the assets of the Company, PWS and Cornerstone and had afive-year term. The Company incurred $1,116 in related debt issue costs ($294cash, $822 non-cash). The non-cash costs of $822 represent the relative fairvalue of the warrant. The debt issue costs were amortized to interest expense in 2005. Thenet proceeds of the loan from Petra were used to pay the cash portion of thepurchase price of Cornerstone and to inject working capital into Cornerstone.The Company paid all accrued interest payable and principal in December 2005.At December 31, 2005, Petra had exercised all of its warrants.

InApril 2005, the Company raised $500 in a private placement of mezzanine debtwith Laddcap Value Partners ("Laddcap"). The original principal amount of thepromissory note issued to Laddcap was $500 ("Laddcap Note") and Laddcap wasalso issued a warrant to purchase 67 shares of the Company's common stock for$0.01 per share.  The Laddcap Note earned interest at 12.0% per annum, wassecured by all of the assets of the Company, PWS and Cornerstone and had afive-year term. The Company incurred $117 in related debt issue costs ($14cash, $103 non-cash). The non-cash costs of $103 represent the relative fairvalue of the warrant. The debt issue costs were amortized to interest expensein 2005.The net proceeds of the loan from Laddcap were used to inject working capitalinto Cornerstone. The Company paid all accrued interest payable and principalin December 2005. At December 31, 2005, Laddcap had exercised all of its warrants.

 InMay and July 2005, the Company raised $2,500 in a private placement ofmezzanine debt with Patriot Capital, L.P. ("Patriot"). The original principalamount of the promissory note issued to Patriot was $2,500 ("Patriot Note") andPatriot was also issued a warrant to purchase 333 shares of the Company'scommon stock for $0.01 per share.  The Patriot Note earned interest at 12.0%per annum, was secured by all of the assets of the Company, PWS and Cornerstoneand had a five-year term. The Company incurred $518 in related debt issue costs($149 cash, $369 non-cash). The non-cash costs of $369 represent the relativefair value of the warrant. The debt issue costs were amortized to interest expense in2005. The net proceeds of the loan from Patriot were used primarily to pay a Cornerstoneseller note. The Company paid all accrued interest payable and principal inDecember 2005. At December 31, 2005, Patriot had exercised all of its warrants.

F-16

**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIALSTATEMENTS(Dollars andShares in Thousands, Except Per Share Data)****December 31, 2005**

**NOTE 7 - DEBT (Continued)**

In January 2004, the Companyraised $4,000 in a private placement with Laurus Master Fund, Ltd. ("Laurus"). The placement included two promissory notes -- a secured convertible minimumborrowing note in the original principal amount of $1,500 (the "ConvertibleNote") and a secured revolving note in the original principal amount of $2,500(together, the "Notes") and 476 warrants, including an additional 50 warrantsissued in November 2004 (see below).  The Notes earn interest at the prime rateplus 2.5%, are secured by all of the assets of the Company, and the ConvertibleNote can be converted into shares of common stock at a conversion of price of$1.88 per share, as amended in connection with certain antidilution provisionsas defined.  These notes have a two-year term. The Company incurred $621 inrelated debt issue costs ($372 cash, $249 non-cash). The non-cash costs of $249represent the relative fair value of the warrant and the effective beneficialconversion feature of common stock, which will be amortized to interest expenseover the term of the related debt instrument along with the debt issue costs.For the years ended December 31, 2005 and 2004, $355 and $263 of debt issuecosts, respectively, were amortized. In November 2004, the Company amended theConvertible Note adjusting the conversion price to $1.35 for $1,000 of the noteand issued 50 additional warrants.  

During the year ended December 31, 2005 and 2004, $3,836 and $150of debt principal was converted into 2,215 and 111 shares,respectively.

Debtconsists of the following at December 31, 2005:         

Note payable to SE seller, interest at 2% in excess  of one-month LIBOR rate (adjusted on the first day of each calendar quarter  beginning January 1, 2004, totaling 6.39% at December 31, 2005), principal and interest payments due quarterly beginning July 1, 2004. The payments shall be greater of (i) the amount of principal and interest that would be payable  under a 10-year amortization or (ii) 60% of free cash flow (as defined) of  the calendar quarter that precedes the payment date by two calendar quarters,  commencing with the calendar quarter ended March 31, 2004, which shall be measured against the calculation set forth above for the payment date of July 1, 2004. The note is secured by a security interest in all the assets and stock of  Southern Exposure Unlimited of Florida, Inc. and SE Tops of Florida, Inc. and  a first lien on 50% of the stock of SouthernStone Cabinets, Inc. and is  subordinated to the Laurus Notes. 

              

      $         2,159
     
Revolving credit note payable to bank, interest at  the higher of the prime rate or the federal funds rate plus 0.5% of 1%, interest  only payments paid monthly, paid January 2006, guaranteed by the Company and collaterized by the assets of the Company. At December 31, 2005 the interest rate was 7.25%.

                 1,321
       
Convertible minimum borrowing note  payable  to Laurus Master Fund, Ltd., interest at prime plus 2.5%, but not less than  6.5% (totaling 9.50% at December 31, 2005) interest due in monthly installments with principal paid January 2006, secured by all the assets of the Company.  The Convertible Note can be converted into shares of common stock at a fixed  conversion price of $1.88 per share.  The note contains certain financial and non-financial covenants, with which  the Company is in compliance at December 31, 2005. 

 

 

           895

Acstar Judgment payable, secured by note receivable,  non-interest bearing, payable $15 weekly until paid in full, implicit  interest rate of 6.5%.

129
     
Notes payable to financial institution, bearing  interest at 5.375%, principal and interest payable in monthly installments of  $15 through January 26, 2006, secured by a first lien position in the assets  of SouthernStone Cabinets, Inc. and guaranteed by the former owners of SE  paid January 2006. The note was paid in January 2006.

 

        15
     
 

Note payable to various financial institutions,  collateralized by various equipment and automobiles, bearing interest at  various annual interest rates ranging from prime plus 0.75% to 7.66%,  principal and interest payable in monthly installments ranging from $0.4 to  $1.7 through March 28, 2009.

     226

Total

   4,745

Less  current portion

 (3,382)

Non-current  portion

    $       1,363

 

F-17

 

**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005**

**NOTE 7 - DEBT (Continued)**

Future minimumprincipal payments pursuant to the above long-term debt agreements are asfollows:
 **Years Ending December 31,**       
2006
 $ 3,382  
2007
 597  
2008
 629  
2009 
 126  
2010
 14  Total 4,748 
Less debtdiscount 
      (3) 
 
$ 4,745 
**NOTE8 - LEASES**

**Operating Leases**

TheCompany leases its facilities under non-cancelable operating lease agreements. The leases expire on various dates through January 2016 and provide for monthlyrents ranging from approximately $1 to $11.  Rent expense for the years ended December 31, 2005 and 2004 was approximately $553 and $259, respectively.

**Capital Leases**

TheCompany leases certain equipment under capital lease agreements, which expireat various dates through November 2010.  The leases are payable in monthlyinstallments ranging from approximately $0.4 to $0.8 at effective interestrates ranging from 4.68% to 29.71%.  The assets and liabilities under capitalleases are recorded at lease inception at the lower of the present value of theminimum lease payments or the fair market value of the related assets. 

Futureminimum lease payments under non-cancelable leases are as follows:

**            **

**   Years Ending **
     
**              December31,  **
**Capital** **Operating** **Total**
**                             **
**Leases** **Leases**  
                      2006 
$           		93  $         		845 $         		938
                      2007
70  582 652
                      2008
55  338  393
                      2009 
5  194  199
                      2010
1  195 196
             Thereafter  
              		-           		642            642
Total lease payments 
224  $       2,796    $       3,020
Less amount representing interest                   
         		(31)    
Present value of future minimum lease payments       
193     
Less current portion   
           (76)    
 
$          117     
** **

** **

F-18

** **

**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005**

**NOTE8 - LEASES (Continued)**

The following is an analysis of the equipment undercapital lease, which is included in property and equipment as of December 31, 2005:
 
Automobiles and trucks
$         		298  
Equipment 
 28  Total 326  
Lessaccumulated depreciation 
          (134) 
 
$        192 
**NOTE9 - EQUITY**

**PreferredStock**

During the year ended December 31, 2004, the Company raised $2,000 in a private placement of 0.08 shares of Series A Preferred Stock,$0.001 par value per share ("Series A Preferred Stock").  Dividends on theSeries A Preferred Stock are payable semi-annually at a rate of 8% per annum,in cash or common stock, at the option of the Company.  The Series A PreferredStock converts into common stock at a conversion rate of $1.25 for each shareof common stock at the option of the holder or automatically after two years.Purchasers of the Series A Preferred Stock received Series A Warrants topurchase 1,600 shares of common stock at an exercise price of $1.75 per share,which expired on July 1, 2004, and Series B Warrants to purchase 1,600 sharesof common stock at an exercise price of $2.22 per share, as adjusted andsubject to future adjustments, expiring March 2009.  In the event of aliquidation, dissolution or winding up of the affairs of the Company, whethervoluntary or involuntary, the holders of the Series A Preferred Stock areentitled to receive, out of the assets of the Company available fordistribution to its stockholders, an amount equal to $25 per share of theSeries A Preferred Stock plus any accrued and unpaid dividends before anypayment is made or any assets distributed to the holders of the common stock.Related to this financing, the Company also issued 480 warrants to purchasecommon shares in the Company to consultants. The costs of this transaction of$1,480 ($122 cash, $1,358 non cash) were amortized asadditional dividends. The $1,358 of non-cash issuance costs relate to therelative fair value of the warrants issued and the effective BCF. For the years ended December 31, 2005 and 2004, the Company recorded $80 and $122, respectively, in dividends payable and $587 and $640,respectively, in amortization of issuance, warrant and Beneficial ConversionFeature costs. During 2005 and 2004, the Company at its option issued 102 and60 shares, respectively, of common stock in lieu of cash payment for $128 and$75, respectively, of the accrued dividends. 

During the year ended December 31, 2005 and 2004, 0.012 and 0.068 shares, respectively, of Series A Preferred Stock were converted to1,360 and 240 shares, respectively, of common stock at a conversion price of$1.25.  

During the year ended December 31, 2004, the Company raised $1,000 in a private placement of 0.04 shares of Series B Preferred Stock,$0.001 par value per share ("Series B Preferred Stock"). Dividends on theSeries B Preferred Stock are payable semi-annually at a rate of 8% per annum,in cash or common stock, at the option of the Company. The Series B PreferredStock converts into common stock at a conversion rate of $1.50 for each shareof common stock at the option of the holder or automatically after two years.In the event of a liquidation, dissolution or winding up of the affairs of theCompany, whether voluntary or involuntary, the holders of the Series BPreferred Stock are entitled to receive, out of the assets of the Companyavailable for distribution to its stockholders, an amount equal to $25 pershare of the Series B Preferred Stock plus any accrued and unpaid dividendsbefore any payment is made or any assets distributed to the holders of thecommon stock. For the year ended December 31, 2005 and 2004, the Company recorded $57 and $37, respectively, in dividends payable. During 2005, theCompany at its option issued 54 shares, of common stock in lieu of cash paymentfor $81, of the accrued dividends. 

During the year ended December 31, 2005 0.04 of Series B Preferred Stock was converted to 667 shares of common stock at a conversionprice of $1.50.  

F-19

**HOMESOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005**

**NOTE9 - EQUITY (Continued)**

** Common Stock**

** **

During the year ended December 31, 2005, the Company issued 2,471 shares of common stock to the seller of Cornerstone and 350 sharesto entities in connection with fees related to the acquisition of Cornerstone(see Note 2).  The shares were valued at $1.35, the closing price on the date ofgrant, totaling $3,808.  

During the year ended December 31, 2005, the Company issued 1,000 shares of its restricted common stock in connection with its wholly owned subsidiary, Cornerstone, entering into an exclusivesupply agreement with a vendor to obtain certain products. The initial term of the agreement is 20 years.  The products are priced to Cornerstone at thevendor's necessary, documented out -of -pocket costs of obtaining and shipping products toCornerstone, plus a 20% mark-up;provided, that the vendor assuresCornerstone of its lowest pricing. Cornerstone agrees to purchase at least $325per month of products from the vendor during the term of the agreement.  Theshares were valued at $1.35 (the closing price on the date of grant), totaling$1,350 (see Note 5).

During the year ended December 31, 2005, the Company issued 50 shares to an entity in consideration of servicesprovided under a consulting agreement. The shareswere valued at $1.35 per share, totaling $68 and were recorded to prepaid expense. The $68 amount was amortizedto expense through December 31, 2005. 

Duringthe year ended December 31, 2005, the Company issued 175 shares to an entity inconsideration of services provided under a consulting agreement related to theacquisition of FERS. The shares were valued at $2.45 per share (closing priceon the date of grant), totaling $428. 

During the year ended December 31, 2005, the Company issued 102 shares of common stock in lieu of cash paymentfor $128 in accrued dividends to the holders of the Series A Preferred Stock. 

During the year ended December 31, 2005, the Company issued 54 shares of common stock in lieu of cash paymentfor $81 in accrued dividends to the holders of the Series B Preferred Stock.

During the year ended December 31, 2005, the Company issued 2,215 shares of common stock in connection with theconversion of $3,836 in debt byLaurus.

During the year ended December 31, 2005, the Company issued 10 shares of common stock for $14in connection with the payment of interest on debt owed to Laurus.

During the year ended December 31, 2005, the Company issued a net of 1,907 shares of common stock in connectionwith the cashless exercise of 2,508 warrants.

During the year ended December 31, 2005, the Company issued 2,815 shares of common stock for $5,664 in connection with the exercise ofwarrants.

During the year ended December 31, 2005, the Company issued a net of 204 shares of common stock in connection with the cashlessexercise of 380 options.

During the year ended December 31, 2005, the Company issued 420 shares of common stock for $461 in connection with the exercise ofoptions.

During the year ended December 31, 2005, the Company issued 1,360 shares of common stock in connection with the conversion of 0.068shares of Series A Preferred Stock.

During the year ended December 31, 2005, the Company issued 667 shares of common stock for in connection withthe conversion of 0.04 shares of Series B Preferred Stock.

F-20

**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)      December 31, 2005**

**NOTE9 - EQUITY (Continued)**

 On November 23, 2005 and December 1, 2005 the Company entered into subscription agreements(the "Subscription Agreements") with certain accredited investors (the"Investors") in connection with the proposed private placement (the "Offering")of 4,850 units (the "Units") consisting of 4,850 shares of common stock and purchase warrantsexercisable for 970 shares of Common Stock (the "Purchase Warrants"). Each Unitconsists of one (1) share of common stock and purchase warrants exercisable fora 0.20 share of Common Stock, at a price of $5.50 per Unit. 

On November 30, 2005, the Company closed the Offering of all 4,850 Units.  The total purchase price for the Units, prior todeduction of Offering expenses and placement agent fees and expenses, wereapproximately $26,700.  After deduction of Offering expenses and PlacementAgent fees and expenses, the net proceeds to the Company were approximately$24,547.

Each Purchase Warrant is exercisable at any time afterthe closing date upon surrender of the Purchase Warrant to the Company, paymentof the exercise price and completion of an exercise notice.  The PurchaseWarrants have a five year term, and have an exercise price of $5.50 per share.

Duringthe year ended December 31, 2004, the Company issued 1,757 shares of commonstock (1,337 shares to the seller of SE, 420 shares to entities in connectionwith fees related to the acquisition of SE) that were committed to be issuedeffective December 31, 2004 in connection with the SE acquisition and wererecorded as of December 31, 2004.  The Company also issued 50 shares to anentity as part of a consulting agreement and were valued at $1.36 per share,recorded to prepaid expense and amortized to expense in the accompanyingconsolidated statements of operations during fiscal year 2004

Duringthe year ended December 31, 2004, the Company issued 293 shares of common stockfor $3 in cash in connection with the exercise of 293 warrants.

During the year ended December 31, 2004, the Company issued 100 shares to an entity as part of a consulting agreement. The shares werevalued at $0.9075 per share and recorded to prepaid expense at September 30, 2004. The amount will be expensed over the life of the agreement throughFebruary 2005 of which $68 was amortized to expense through December 31, 2004.

Duringthe year ended December 31, 2004, the Company at its option issued 60 shares ofcommon stock in lieu of cash payment for $75 in accrued dividends to the SeriesA Preferred Stock holders. 

Duringthe year ended December 31, 2004, the Company issued 85 shares valued at $113to the Company CEO as part of a special bonus.

Duringthe year ended December 31, 2004, the Company issued 240 shares of common stockin connection with the conversion of 0.012 shares of Series A preferred stock.

During the year ended December 31, 2004, the Company issued 111 shares of common stock for $150 in connectionwith the conversion of debt

**Stock Options**

The Company's Board of Directors approved the 2001Stock Plan (the "2001 Plan") on April 2, 2001. The 2001 Plan provides for awards of incentive stock options, non-qualifiedstock options, and restricted stock purchase rights. At the Company's 2005annual stockholders' meeting, which was held on June 17, 2005, the Company's stockholders approved an amendment to the 2001 Plan that increased the optionsavailable for grant under the 2001 Plan by 1,000, bringing the total to 4,000. The exercise price of the awards shall be determined by the Plan administratorat the date of grant, but shall not be less than the fair market value of thestock on the date of grant for employees, or 85% of the fair market value for non-employees. The exerciseperiod shall be no more than 10 years and the awards will vest over a period oftime determinable by the Board of Directors.  The number of options under the2001 Plan available for grant at December 31, 2005 was 848.

** **

** **

**  **

** **

** **

F-21

**       HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)      December 31, 2005**

**NOTE 9 - EQUITY (Continued)**

The Company's Board of Directors approved the 1998Stock Option Plan (the "1998 Plan").The 1998 Plan covers two types of options: incentive stock options andnon-qualified stock options. At the Company's 2005 annual stockholders'meeting, which was held on June 17, 2005, the Company's stockholders approved an amendment to the 1998 Plan that increased the options available for grantunder the 1998 Plan by 1,500, bringing the total to 3,500. The exercise pricefor the options shall be determined by the Plan administrator at the date ofgrant, but shall not be less than the fair market value of the stock at thedate of grant. The option period can be no more than 10 years and the options willvest over a period of time determinable by the Board of Directors.  The numberof options under the 1998 Plan available for grant at December 31, 2005 was 1,038.    

During the years ended December 31, 2005 and 2004, the Company issued options to purchase 579 and 1,000 shares of the Company's commonstock to certain officers and employees under the 1998 Plan. During the yearsended December 31, 2005 and 2004, $952 and $970, respectively, of compensationexpense was recognized in the accompanying consolidated statements ofoperations for options issued to employees under APB 25. 

Duringthe years ended December 31, 2005 and 2004, the Company issued options topurchase 500 and 1,025 shares of the Company's common stock to certain officer,employees and service providers, respectively, under the 2001 Plan. During theyears ended December 31, 2005 and 2004, no compensation expense wasrecognized in the accompanying consolidated statements of operations for theseoptions issued to employees under APB 25.

The fair value of each option granted during 2005 and2004 to consultants and outside service providers is estimated at the date ofgrant using the Black-Scholes option pricing model with the following weightedaverage assumptions for 2005 and 2004: weighted average risk-free interestrates of approximately 3.50% and 1.60%, respectively; no dividend yield;volatility of 65% and 57%, respectively; and a weighted average expected lifeof the option of 5 years and 1-3 years, respectively. 

The Black-Scholes option valuation method wasdeveloped for use in estimating the fair value of traded options, which have novesting restrictions and are fully transferable.  In addition, the optionvaluation model requires input of highly subjective assumptions including theexpected stock price volatility. Because the Company's employee stock optionshave characteristics significantly different from those of traded options, andbecause changes in the subjective input assumptions can materially affect thefair value estimate, in management's opinion, the existing model does notnecessarily provide a reliable single measure of the fair value of its employeestock options.**                                                            **

Thefollowing summarizes the Company's stock option transactions under the stockoption plan for the years ended December 31, 2005 and 2004:

                                                                                                                 

 
  Weighted
 
  Average
 
Number of  Exercise Price
 
Options  PerShare
Outstanding, January 1, 2004  
2,500 $1.59
Granted
2,025 $1.69
Exercised    
 -   -
Canceled     
		   (68)   $1.05      
Outstanding, December 31, 2004 
4,457  $1.64
Granted  
1,079 2.88
Exercised  
		(800) 1.16
Canceled   
       (5) 1.50
Outstanding, December 31, 2005  
 4,731$0.86
Exercisable at December 31, 2004  
 2,441		$ 1.42
Exercisable at December 31, 2005 
 4,241$1.95 
Weighted average fair value of
   
 options granted: 
2004 $0.63
 
2005 $ 1.58
F-22

**HOME SOLUTIONS OFAMERICA, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005**

**NOTE 9 - EQUITY (Continued)**

The following table summarizes the outstanding andexercisable stock options grouped by range of exercise prices as of December 31, 2005:

                                                      
 
 

                     OptionsOutstanding                        
          OptionsExercisable            
 
 Weighted    
 
 AverageWeighted    
Range of
 RemainingAverage   Weighted 
Exercise 
 ContractualExercise Average 
Prices 
NumberLifePrice NumberExercisePrice 
$5.50   
2874.95 years $5.50287$5.50 
$2.00to $2.53   
1,204 6.14 years$2.151,147$2.16 
$1.25to $1.80
3,2404.57 years $1.562,807$1.52
**Warrants**

From time to time, the Company issues warrantspursuant to various consulting and third party agreements.

During the year ended December 31, 2005 as part of a $7,000 debt financing, the Company issued warrants to purchase 933 shares of theCompany's common stock with a relative fair value of $1,294 under SFAS No. 123and recorded such amount as a debt discount. (see Note 7). These warrantsvested upon grant, have an exercise price of $0.01 and expire in March 2010.

In connection with the Offering in2005, the Company issued  purchase warrants exercisable for 970 shares of commonstock, which expire November 2010 and have an exercise price of $5.50 pershare. 

Duringthe year ended December 31, 2005, the Company issued warrants to purchase 125shares of the Company's common stock to consultants in connection with theOffering.  The warrants expireNovember 2010 and have an exercise price of $5.50 per share. 

Duringthe year ended December 31, 2005, the Company issued to FERS, a warrantexercisable for 1,054 shares of the Company's common stock, at an exerciseprice of $0.001 per share with an estimated fair value of $4,719. The warrantswere earned as FERS met required revenue requirements and expire December 31, 2006.

During the year ended December 31, 2004 the Company issued warrants to purchase 559 shares of the Company's common stock toconsultants relating to the acquisition of SE, valued at $342 under SFAS No.123and recorded as part of the purchase price. These warrants vested upon grant,have an exercise price of $1.88 and expire January 2009.

During the year ended December 31, 2004 as part of a $4,000 senior debt financing, the Company issued warrants to purchase 476 sharesof the Company's common stock (420 warrants to investors and 56 warrants toconsultants), with a relative fair value of $94 under SFAS No.123 and recordedas a debt discount. These warrants vested upon grant, have exercise prices rangingfrom $2.10 - $2.90 and expire on various dates through November 2011.

F-23

    **HOME SOLUTIONS OF AMERICA, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005**

**NOTE 9 - EQUITY (Continued)**

During the year ended December 31, 2004 as part of a $2,000 preferred stock financing, the Company issued 3,680 warrants to purchasecommon shares in the Company (3,200 warrants to investors and 480 warrants toconsultants), with a relative fair value of $509 under SFAS No. 123 and will beamortized as a preferred stock dividend (see "Preferred Stock" above) over thelife of the preferred stock.. All of the warrants vested upon grant and 1,840have an exercise price of $1.75 and 1,800 have an exercise price of $2.22, asadjusted, and expire through March 2009. During the current year, warrants topurchase 840 shares of the Company's common stock at $1.75 per share expiredunexercised.

During the year ended December 31, 2004 the Company issued 667 in Series C warrants and 667 in Series D warrants to purchase shares ofthe Company's common stock to consultants providing financial advisory servicesin the proposed acquisition of a specialty residential services company. TheSeries C Warrants entitled the holder to purchase 667 shares of common stock atan exercise price of $1.75 per share, which expired in July 2004. The Series DWarrants entitle the holder to purchase 667 shares of common stock at anexercise price of $1.75 per share, expiring July 2009. The warrants are valuedat $500 under SFAS No. 123 and have been recorded as deferred acquisition costin the accompanying consolidated balance sheet.

Thefollowing summarizes the Company's warrant transactions for the years ended December 31, 2005 and 2004:

                                                                                                                

 
  Weighted
 
  Average
 
Number of Exercise Price
 
Warrants  PerShare      
Outstanding, January 1, 2004 
1,922  $1.10 
Granted  
6,048  1.86 
Exercised 
(293) 0.01 
Canceled/Expired
 (2,296)  1.76       
Outstanding and exercisable,
   
 December 31, 2004    
5,381 		$1.74     
Granted  
3,082  1.96 
Exercised 
 (5,323) 1.45 
Canceled/Expired     
                  -       - 
Outstanding and exercisable,
   
 December 31, 2005    
 3,140 $  2.49     
Weighted average fair value of
   
 warrants granted: 
2004  $  1.76 
 
2005   $  3.01 
F-24

     **HOME SOLUTIONS OF AMERICA, INC. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005**

**NOTE9 - EQUITY (Continued)**

Thefollowing table summarizes information about warrants outstanding as of December 31, 2005:

                                   

          WarrantsOutstanding and Exercisable        
   
 
 Weighted  Weighted
        Range of      
 AverageAverage
         Exercise    
 RemainingExercise
           Prices    
NumberContractualLifePrice
                                            $0.001 
 1,0541.0 years$0.001
                                     $1.32- $2.90    
9924.1 years $2.00
                                            $5.50  
1,0954.9 years$5.50
The fair value of each warrant granted during 2005 and2004 for services is estimated using the Black-Scholes pricing model on thedate of grant using the following assumptions:  (i) no dividend yield, (ii)average volatility of 65% and 57%, respectively (iii) weighted average riskfree interest rate of approximately 3.50% and 1.60%, respectively and (iv)average expected life of 1-5 and 1-3 years, respectively.

**NOTE10 - INCOME TAXES**

Theprovision for income taxes in the accompanying consolidated financialstatements consists of the following for the years ended December 31:

**                                                                                                                                                                        **
  
**2005** 
**2004**
                                Current:
                                            Federal  		$       2,152 		$           		39                                         State           769             180                                                                                                                                                                      2,921            219      
                                Deferred:  
                                            Federal  		(2,453)   -                                         State             (22)                 -         (2,475)                -  		$          446 		$          219 
Thereconciliation of the effective income tax rate to the Federal statutory rateis as follows for the years ended December 31: 

**                                                                                                                                                  **

**                      **
** 2005** **2004**    
                                Federalincome tax rate 
		34.0% 		34.0%
                                Stateand local income tax rate, net of Federal effect 
		5.0% 		5.0%
                                Decrease  in valuation allowance and other 
 (34.5)% (31.1)%
 
   
                                Effectiveincome tax rate  
4.5% 		 7.9% 
 

F-25

**HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)     December 31, 2005**

**NOTE 10 - INCOME TAXES (Continued)**

Deferred tax assets and liabilities reflect the net taxeffect of temporary differences between the carrying amount of asset andliabilities for financial reporting purposes and amounts used for income taxpurposes. Significant components of the Company's deferred tax assets are asfollows as of December 31, 2005 and 2004: 

 
 **2005** **  2004**
                                Deferredtax assets:
    
                                         Loss carryforwards   
$2,748 		$       3,379 
                                         Reserves andaccruals 
 		(100) 		31                                           Depreciation andamortization  		(1,855) 		(165) 
                                         Less: valuation allowance 
        -             (3,245)     
                               Net deferred tax assets
$  793   		$              		0  
Thevaluation allowance decreased by $3,245 and $1,473 during the years ended December 31, 2005 and 2004, respectively.

At December 31, 2005, the Company had Federal net operating loss carryforwards of approximately $8,081.  Net operating losscarryforwards expire starting in 2016 through 2023. Per year availability maybe subject to change of ownership limitations under Internal Revenue CodeSection 382. 

**NOTE11 - LITIGATION, COMMITMENTS AND CONTINGENCIES**

**Litigation**

The nature and scope of the Company's businessoperations bring it into regular contact with the general public, a variety ofbusinesses and government agencies. These activities inherently subject theCompany to potential litigation, which are defended in the normal course ofbusiness. At December 31, 2005, there were various claims and disputesincidental to the business. The Company believes that the disposition of allsuch claims and disputes, individually or in the aggregate, should not have amaterial adverse affect upon the Company's financial position, results ofoperations or cash flows. 

**Employment Agreements**

The Company has employment contracts with the ChiefExecutive Officer, Chief Operating Officer and Chief Financial Officer. Thecontracts provide for an annual salary of $350, $250 and $190 and expire 2007,2006 and 2007, respectively.  The agreements contain certain severancepayments, upon termination of employment (except for cause), as defined.

**Consulting Agreements**

The Company has enteredinto a variety of consulting agreements for services to be provided to theCompany in the ordinary course of business.  These agreements call for optiongrants and/or common share issuances and various payments upon performance ofservices and/or termination of the agreements (except for cause).

**Indemnities and Guarantees**

TheCompany has made certain indemnities and guarantees, under which it may berequired to make payments to a guaranteed or indemnified party, in relation tocertain transactions.  The Company indemnifies its directors, officers,employees and agents to the maximum extent permitted under the laws of theState of Delaware.  In connection with its facility leases, the Company hasindemnified its lessor for certain claims arising from the use of thefacilities.  In connection with certain of its debt, stock purchase and otheragreements, the Company has indemnified lenders, sellers, and various otherparties for certain claims arising from the Company's breach ofrepresentations, warranties and other provisions contained in the agreements.  Historically, the Company has not been obligated to makeany payments for these obligations and no liabilities have been recorded forthese indemnities and guarantees in the accompanying consolidated balancesheet.

F-26

**    HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005**

**NOTE12 - SEGMENT REPORTING**

The Company reports its continuing business segments based on industry classification, which are as follows:
                         December  31,                2005            2004       Net sales:         Recovery/Restoration Services$            37,142 $         16,566      Rebuilding/Remodeling	            30,993             14,555         Total segment net sales$         68,135 $         31,121        Operating income (loss):         Recovery/Restoration Services$           11,858 $           2,532      Rebuilding/Remodeling	                5,884               3,634      Corporate	             (4,464)             (2,119)        Total segment operating income	$            13,278 $           4,047        Depreciation and amortization included in operating income:         Recovery/Restoration Services$              519 $              513      Rebuilding/Remodeling	                 582                    89      Corporate	                 130                  237         Total segment depreciation and	         amortization$
           1,231 $
              839        Identifiable assets:         Recovery/Restoration Services$           47,290 $            17,509      Rebuilding/Remodeling	            34,372              13,895      Corporate	               7,005                 3,083          Total segment identifiable assets$            88,667 $            34,487        
 

Therewere no inter-segment sales. Operating income is defined as third party salesless operating expenses. All of the Company's business activities are conductedwithin the United States geographic boundaries.

** **

**NOTE13 - RELATED PARTY TRANSACTIONS**

TheCompany is involved in various related party transactions. These transactionsare summarized as follows: 

In March 2003, the Company borrowed $250 from anaffiliate of a stockholder of the Company.  In March 2004, the Company paid$125 in principal and $21 in accrued and unpaid interest. In July 2004 theCompany paid $125 in principal and $4 in accrued and unpaid interest.  TheCompany recorded $0 and $7 of interest expense related to the borrowings forthe year ended December 31, 2005 and 2004, respectively.

On June 30, 2004, the Company borrowed $175 from an affiliate of a stockholder of the Company for short term working capital needs. Thenote accrued interest at 12% with repayment required at the earliest of the fundingof a preferred financing, the funding of an acquisition financing or September 30, 2004. The Company paid the note, loan fees and accrued interest in July 2004for a total of $179.

The Company had a note payable to a related party forthe purchase of the land and building for the Company's corporateheadquarters.  The note was secured by a deed of trust, accrued interest at 12%per annum, payable monthly. The note and accrued interest was paid in December2005.  Interest expense on the note was $90 and $90 for the years ended December 31, 2005 and 2004, respectively.

During the year ended December 31, 2002, an advance of $80 was made to an officer of one of the Company's subsidiaries.  The advanceis non-interest bearing and are due on demand.  The outstanding balance at December 31, 2005 and 2004 was $7 and $20, respectively.

During the year ended December 31, 2004, the Company recognized $129 in other income from the forgiveness of debt from a formerstockholder (see Note 1 Other Income).

F-27

**      HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS(Dollars and Shares in Thousands, Except Per ShareData)December 31, 2005**

**NOTE13 - RELATED PARTY TRANSACTIONS (Continued)**

In September 2004, the Company issued 85 shares valuedat $113, and $50 cash, to Mr. Frank Fradella, the Company's CEO, as part of aspecial bonus.

In January 2006 the Company entered into a lease froma related party for a warehouse facility under a non-cancelable lease. Thelease is for one year through December 2006 for $10 monthly. 

The Company leases administrative and warehouse spacefrom a related party under a non-cancelable leases. The leases are throughJanuary 2016 for $15 monthly. 

During the years ended December 31, 2005 and 2004, The Company incurred related party lease expense ofapproximately $86 and $241 respectively.

**NOTE 14 -DISCONTINUED OPERATIONS**

Duringthe fourth quarter of 2005, the Company's management committed to a plan todispose of certain assets and liabilities of its building and remodelingdivision.  In March 2006, the Company sold the net assets, consisting of$500 cash and a seller note secured by assets of the buyer.

Inaccordance with SFAS No. 144 "*Accounting for the Impairment or Disposal of LongLived Assets*," the assets and liabilities related to this transaction have beensegregated from continuing operations and are reported as assets andliabilities of discontinued operations held for sale in the accompanyingbalance sheets. In addition, operations associated with these assets andliabilities have been classified as loss from discontinued operations in theaccompanying statements of operations.

Theassets and liabilities of discontinued operations held for sale were asfollows:

                

Current assets:
                                  Accountsreceivable$             		331                                 Costsin excess of billings 337                                 Prepaidexpenses                   99                   767 
Non-currentassets:
  
                Propertyand equipment, net 
  391 
               
  
Currentliabilities:
  
                Accountspayable and accrued expenses 
 802 
                Notespayable
 127 
                Billingsin excess of costs  
                  287 
 
$        		1,216 
Non-currentliabilities:
  
Notes payable   
 158 
Netsales and loss before income taxes from discontinued operations were asfollows:
      
Netsales 
 $           4,213 
Income(loss) before income taxes  
  (2,190)
Incometax benefit 
              745 
Lossfrom discontinued operations, net of tax 
$           (1,445)
** **

F-28

**NOTE 15 - SUBSEQUENTEVENTS (UNAUDITED)**

In January2006, Laurus converted $902 of convertible debt and accrued interest payablefor 480 shares of the Company's common stock.

In February 2006 the Company issued 33shares of common stock in connection with the exercise of options.

In March 2006, the Company obtained a $10,000revolving line of credit ("Line of Credit") from a financial institution. Theannual interest rate is at the financial institution's prime rate of interestless one quarter of one percent (0.25%). The initial interest rate on the Lineof Credit on March 6, 2006 was equal to 7.25%. Interest payments on theoutstanding principal balance of the Line of Credit are due monthly beginningon April 1, 2006. The Line of Credit expires, and all outstanding principalmust be repaid to the financial institution, on September 1, 2007. The borrowings from the Line of Credit will be used for working capital purposes.

Subject to the provisions of the Line of Credit, theCompany can borrow, repay and reborrow principal under the Line of Credit fromtime to time during its term. The principal amount outstanding under the Lineof Credit may not exceed the lesser of (a) $10,000 or (b) an amount equal totwo times the Company's free cash flow for the immediately preceding twocalendar quarters ("the Credit Limit"). For purposes of the Line of Credit, theCompany's free cash flow is defined for each period of determination as (a) netincome plus the sum of interest, depreciation and amortization, less (b)distributions or dividends, less (c) accounts receivable of the Company and itssubsidiaries unpaid 180 days or more after invoice date, plus (d) reservesspecifically established against the receivables described in (e) to the extentsuch reserves are deducted in determining net income for the period inquestion. In connection with the Line of Credit, the Company paid the financialinstitution a commitment fee in the amount of $100. The Company is alsoobligated to pay an unused facility fee on the daily average unused amount ofthe Line of Credit equal to one-half of one percent (0.5%) per annum,calculated and payable quarterly in arrears. 

The Line of Credit is secured by substantially all ofthe assets of the Company and its subsidiaries and the capital stock of suchsubsidiaries pursuant to a Pledge and Security Agreement. The Line of Credit isguaranteed by the subsidiaries of the Company pursuant to a Guaranty Agreement.

Under the Line of Credit, the financial institutionhas agreed to issue letters of credit meeting the requirements of the financialinstitution set forth in the Line of Credit for the benefit of the Company inan amount not to exceed $2,000 in the aggregate, and subject to the amount ofcash advanced under the Line of Credit plus amounts outstanding under theletters of credit not being in excess of the Credit Limit. Pursuant to theterms of the Line of Credit, for each letter of credit issued by the financialinstitution, Home Solutions agrees to pay a letter of credit fee equal to oneand one-half percent (1.5%) of the face amount of the letter of credit, but notless than $5, plus other fees charged under the financial institution'sthen-current policies. 

The Line of Credit contains covenants, includingfinancial covenants, with which the Company must comply. The financialcovenants include current assets to current liabilities ratio and a debtservice coverage ratio. With certain exceptions, the Company is prohibitedunder the Line of Credit from incurring any debt or permitting any liens to beplaced on its assets or the assets of its subsidiaries. Under the terms of theLine of Credit, the Company has agreed not to take certain actions, includingbecoming a party to a merger or consolidation, acquiring assets, and subject tocertain exceptions, issuing securities.

 

 

 

F-29 |
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