**UNITED STATES**

**SECURITIES ANDEXCHANGE COMMISSION**

**WASHINGTON, DC 20549**

 

**FORM 10-QSB**

            (MarkOne)

                [x] Quarterly report pursuant toSection 13 or 15(d) of the Securities Exchange Act of 1934

                For the quarterly period ended March 31,2005

                [  ] Transition report pursuant toSection 13 or 15(d) of the Securities Exchange Act of 1934

                For the transition period from                             to                         

                Commission filenumber                      0-22388                                  

 

**                         HOMESOLUTIONS OF AMERICA, INC.                        **(Exact Name of Small Business Issuer as Specified inIts Charter)

|                              Delaware                                     (State or Other Jurisdiction of    Incorporation or Organization) |                             99-0273889                          			(IRS Employer Identification No.)
                                                5565Red Bird Center Dr Suite 150 Dallas, Texas 75237                                    (Addressof Principal Executive Offices)

                                                             (214) 623-8446                                                                                   (Issuer's Telephone Number, Including Area Code)

                                                                                                                                                                                               (Former Name, Former Address and Former Fiscal Year,if Changed Since Last Report)

        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                       

                 

        The number of shares outstanding ofthe registrant's common stock, $.001 par value per share, as of May 23, 2005was 20,923,074.  

        TransitionalSmall Business Disclosure Format: Yes                       No         X            

 
****
**PART IFINANCIAL INFORMATION**

**Item 1.  Financial Statements.**

**HOME SOLUTIONS OF AMERICA, INC.**

**CONSOLIDATED BALANCE SHEET**

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

**(Unaudited)**

March 31,

2005

**ASSETS**

Current assets:

Cash

 $

4,908 

Accounts receivable, net of  allowance for doubtful accounts of $148

9,847 

Current portion of note  receivable 

1,054 

Inventories

1,696 

Prepaid expenses and other  current assets

867 

Assets held for sale

940 

Total current assets

19,312 

Property and  equipment, net of accumulated depreciation of $710

2,865 
           
Intangibles, net of  accumulated amortization of $486

8,404 

Goodwill

24,949 

Note  receivable, net of current portion

95 

Due from related party

15 

Other assets

142 

 $

55,782 

**LIABILITIES AND  STOCKHOLDERS' EQUITY**

Current liabilities:

Accounts payable and accrued  expenses

 $

6,522 

Current portion of  debt                                   	

8,238 

Current portion of capital  lease obligations 

102 

Payable to seller

1,700 

Due to related party

395 

Notes payable to related  party

750 

Total current liabilities

17,707 

Long-term liabilities:

Debt, net of current  portion                          	

9,289 

      

Minority interest

193 

Capital lease obligations,  net of current portion

75 

Total liabilities

27,264 

Commitments and  contingencies

Stockholders' equity:

Series A convertible  preferred stock, $0.001 par value, 0.08 shares authorized;

- 

      0.068 shares issued  and outstanding (total liquidation preference of $1,712)

Series B convertible preferred  stock, $.001 par value, 0.04 shares authorized,

- 

      0.04 shares issued and  outstanding (total liquidation preference of $1,016)

Common stock, $0.001 par  value, 50,000 shares authorized; 20,893 shares issued and outstanding

21 

Additional paid-in capital

48,653 

Accumulated deficit

    

(20,156)

Total stockholders' equity

28,518 

 $

55,782 

The accompanying notes are an integral part ofthese consolidated financial statements

 

-2-

**HOME SOLUTIONS OF AMERICA, INC.**

**CONSOLIDATED STATEMENTS OF OPERATIONS**

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

**(Unaudited)**

Three Months Ended

March 31,

 2005

 2004

Net sales

 $

9,337 

 $

6,667 

Costs and  expenses:

Cost of sales

4,871 

3,702 

Selling, general  and administrative expenses

2,927 

2,460 

7,798 

6,162 

Operating income

1,539 

505 

Other income  (expense):

Gain on  sale of assets

1  

6 

Interest income

17 

2 

Interest expense

(279)

(184)

Other income

18   

152 

Total other  income (expense)

(243)

24 

Income before  income  taxes and minority interest

1,296  

481 

Income  taxes

(82)

- 

Minority interest  in income of consolidated subsidiary

(193)

(54)

           

               

Net income 

 $

1,021 

 $

427 

Net income  available to common shareholders per share:

Basic 

 $

0.05 

 $

0.02 
   Diluted $
0.04 
    $
0.02 
       
   	
   
Weighted average  number of common shares outstanding:

Basic

16,968 

15,930 

Diluted

18,990 

18,801 

The accompanying notes are an integral part ofthese consolidated financial statements.

-3-
 
**HOME SOLUTIONS OF AMERICA, INC.**

**CONSOLIDATED STATEMENTS OF CASH FLOWS**

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

**(Unaudited)**
   
Three Months Ended

March 31,

2005

2004

CASH FLOWS FROM OPERATING  ACTIVITIES:

Net income 

 $

1,021 

 $

427 

Adjustments to reconcile net  income to net cash provided by

operating activities:

Depreciation and  amortization

293 

278 

Minority interest in income  of consolidated subsidiary

193 

54 

Provision for doubtful  accounts

25 

3 

Gain on sale of assets 

(1)

             	

(6)

Gain on extinguishment of  debt

- 

(129)

Changes in operating assets  and liabilities, net of acquisitions and divestitures:

Accounts receivable

(1,111)

490 

Prepaid expenses and other  current assets

(281)

(17)

Costs and estimated earnings  in excess of billings on jobs     in progress, net

- 

(55)

Other assets

- 

50 

Accounts payable and accrued  expenses

976 

(243)

Due to related party

5 

7 

Net cash provided by  operating activities

1,120 

859 

CASH FLOWS FROM INVESTING  ACTIVITIES:

                 	

Proceeds from sale of  property and equipment

- 

42 

Payments received on notes  receivable

168 

- 

Purchase of Southern  Exposure Unlimited of Florida, Inc. and related Companies ("SE"), including  acquisition costs 

- 

(4,886)

Costs incurred for  acquisition of Cornerstone

(115)

- 

Purchases of property and  equipment

(60)

(76)
                                                                                 
Net cash used in investing  activities

(7)

(4,920)

CASH FLOWS FROM FINANCING  ACTIVITIES:

Net repayments on line of  credit

- 

(519)

Payments on notes payable to  related party

- 

(125)

Proceeds from preferred  stock, net of cash issuance costs

- 

1,878 

Principal payments on debt  and capital leases

(798)

(2,143)

Proceeds from note payable,  net of cash issuance costs

3,706 

3,628 

Distributions to minority  stockholder

(241)

- 

Net cash provided by  financing activities

2,667 

2,719 

NET INCREASE (DECREASE) IN CASH

3,780 

(1,342)

CASH AT BEGINNING OF PERIOD

1,128 

2,728 

CASH AT END OF PERIOD

 $

4,908 

 $

1,386 

** **

 -4-

** **

** **

** HOME SOLUTIONS OF AMERICA, INC.**

**CONSOLIDATED STATEMENTS OF CASH FLOWS**

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

**(Unaudited)**

           Three Months Ended

                    March 31,

 2005

 2004
Cash paid for:Interest $
179 
 $
123 
Income taxes $
6 
 $
- 
Supplemental schedule of  non-cash investing and financing activities:Issuance of stock for  conversion of debt $
95 
 $
- 
Fixed assets acquired  through capital lease obligations $
50 
 $
15 
Issuance of stock for  payment of interest $
15 
 $
- 
Fixed assets acquired  through debt $
- 
 $
12 
Preferred dividend accrual $
53 
 $
12 
Fair value of warrants  issued for debt private placement $
822 
 $
118 
Disposal of assets for  settlement of accounts payable $
- 
 $
18 
Issue of stock for  acquisition $
3,808 
 $
- 
Issuance of notes payable  for acquisition $
6,000 
 $
- 
Issuance of stock for supply  agreement $
1,350 
 $
- 
Debt assumed in acquisition $
2,133 
 $
- 
Amortization of preferred  stock issuance costs and beneficial conversion as preferred stock dividends $
127 
 $
50 
Fair value of warrants  issued in connection with preferred stock and beneficial    conversion feature of  preferred stock $
- 
 $
1,093 
Shares issued for prepaid  consulting $
68 
 $
68 
Issuance of common stock for  preferred dividends $
109 
 $
- 

** **

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

** **

** **

 -5-

** **

**        HOME SOLUTIONS OF AMERICA, INC.NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Dollars and Shares in Thousands, Except Per ShareData)March 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") is a Delaware corporation that was incorporatedin 1998.  Our growth strategy is to become a leading provider of specialtyresidential services that protect the single largest investment of mosthomeowners - their home. We seek a dominant market position through theacquisition of strategic, specialized, profitable and well-managed residentialservice companies, and through the above average internal growth of theseoperations.  Home Solutions provides restoration services such as cleaning andfabric protection and fire and water restoration. The Company also providesspecialty interior services including cabinet and countertop installations.

On March 31, 2005, the Company completed theacquisition of Cornerstone Building and Remodeling, Inc. dba CornerstoneGranite & Marble ("Cornerstone"), a leading supplier andinstaller of granite materials for kitchens and baths to national home centers,as well as national builders and remodeling companies, in the southeasternUnited States. The purchase price was paid via a combination of cash, seller'snote, and 2,470,588 shares of restricted common stock. The acquisition becameeffective March 31, 2005.

The Company plans to continue acquiring complementaryspecialty residential services businesses as part of its announced strategy.

**Principles of Consolidation**

The accompanying consolidated financial statementsinclude the accounts of Home Solutions of America, Inc. and its wholly andmajority owned subsidiaries. All significant intercompany transactions andbalances have been eliminated in consolidation.   The minority owner's interestin a subsidiary has been reflected as minority interest in the accompanyingconsolidated balance sheet.

**Use of Estimates**

The preparation of financial statements in conformitywith accounting principles generally accepted in the United States of Americarequires management to make estimates and assumptions that affect the reportedamounts of assets and liabilities and disclosure of the contingent assets andliabilities at the date of the financial statements and the reported amounts ofrevenues and expenses during the reporting period. Significant estimates madeby management include, among others, the realizability of accounts and notereceivable, inventories, recoverability of property and equipment, intangibles andgoodwill and valuation of deferred tax assets.  Actual results could differfrom these estimates. 

** **

**AssetsHeld for Sale**

TheCompany currently has a building and land for sale with a net book value of$940 that was its former administrative headquarters. The Company is activelymarketing the property.  The property is recorded at the lower of cost ormarket.

**Property and Equipment**

Property and equipment are stated at cost, and arebeing depreciated using the straight-line method over the estimated usefullives of the related assets, ranging from three to 20 years.  Leasehold improvementsare amortized 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-LivedAssets**

The Company's management assesses the recoverability ofits long-lived assets upon the occurrence of a triggering event by determining whether the depreciation and amortizationof long-lived assets  over their remaining lives can be recovered throughprojected undiscounted future cash flows.  The amount of long-lived assetimpairment, 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 March 31, 2005, the Company's management believes there is noimpairment of its long-lived assets.  There can be no assurance, however, thatmarket 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.

 

 -6-

** **

 

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

** **

**NOTE 1 - BASIS OF PRESENTATION AND SUMMARY OFSIGNIFICANT ACCOUNTING POLICIES (Continued)**

**Goodwill and Other Intangible Assets**

Goodwill represents the excess of acquisition cost overthe 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 and intangible assets to its variousreporting units, determine the carrying value of those businesses, and estimatethe fair value of the reporting units so that a two-step goodwill impairmenttest can be performed.  In the first step of the goodwill impairment test, thefair value of each reporting unit is compared to its carrying value. Management reviews, on an annual basis, the carrying value of goodwill andother intangible assets in order to determine whether impairment has occurred. Impairment is based on several factors including the Company's projection offuture discounted operating cash flows. If an impairment of the carrying valuewere to be indicated by this review, the Company would perform the second stepof the goodwill impairment test in order to determine the amount of goodwillimpairment, if any.

Identifiableassets and liabilities acquired in connection with business acquisitionsaccounted for under the purchase method are recorded at their respective fairvalues. The Company is amortizing the identifiable intangibles over their estimated usefullives. Intangibles consist of the following at March 31, 2005:

 
   BalanceEstimated Useful	Life (Years)
Trade  name 
3,240
15

Customer  list 
4,100
15

Supply  agreement
1,350
20

Non  -compete
      200
6

 
8,890
 

Accumulated  amortization
   ( 486)
 

 
    8,404
 

Amortizationexpense totaled $54 and $54 for the three months ended March 31, 2005 and 2004,respectively.

**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 anarrangement exists, title transfer has occurred, the price is fixed or readilydeterminable and collectibility is probable. Sales are recorded net of salesdiscounts.

PWStephens, Inc. ("PWS') and Fiber Seal Systems L.P. ("FSS") recognize revenue atthe time the contract and related services are performed.

SouthernStone Cabinets, Inc. SE Tops of Florida, Inc. andCornerstone recognize revenue for product sales at the time the relatedproducts are shipped to the customer. These companies recognize revenue forinstallation jobs upon complete installation of the cabinets and inspection bythe 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 tocontract costs and are charged to expense as incurred.

**Beneficial Conversion Feature**

Certainconvertible features of  notes payable (see Note 5) and preferred stock (seeNote 6) provide for a rate of conversion that is below market value. Thisfeature is normally characterized as a beneficial conversion feature ("BCF"),which is recorded by the Company, pursuant to Emerging Issues Task Force("EITF") Issue No. 98-5 ("EITF 98-05"), "Accounting For Convertible Securitieswith Beneficial Conversion Features or Contingency Adjustable ConversionRatio," and EITF Issue No. 00-27, "Application of EITF Issue No. 98-5  toCertain Convertible Instruments." 

 

 -7-

** **

 

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

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

**Stock-BasedCompensation**

TheCompany uses the intrinsic value method of accounting for stock-basedcompensation to employees in accordance with Accounting Principles BoardOpinion ("APB") No. 25, as amended, *"Accounting for StockIssued to Employees."*   The Company accounts for non-employeestock-based compensation under SFAS No. 123, *"Accounting forStock-Based Compensation."* At March 31, 2005, the Company has twostock-based employee compensation plans, which are described more fully in Note6.  During the three months ended March 31, 2005 and 2004, no compensationexpense was recognized in the accompanying statements of operations for optionsissued to employees below market value pursuant to APB No. 25.  No other stockoption-based employee compensation cost is reflected in the 2005 and 2004statements of operations, as all other options granted in 2004 and 2005 underthose plans had exercise prices equal to or greater than the market value ofthe underlying common stock on the dates of grant.  The following tableillustrates the effect on net income and income per share if theCompany had applied the fair value recognition provisions of SFAS No. 123, tostock-based employee compensation.
         
Three 	months 	Ended 	March 31, 	2005   
Three  	Months 	Ended 	March 31, 	2004
Net income as reported

$

1,021

$

427
   
Total  stock-based employee compensation expense under     APB 25, net of related tax effects
   
-
   
-
                     
Total  stock-based employee compensation expense under fair    value based method for all awards, net of related tax effects
   (205)(72)   
Pro  forma net income

$

816

$

355
   
Net  income per common share - as reported
   Basic
$

0.05

$

0.02
   
Diluted

$

0.04

$

0.02
      
Net  income per common share - pro forma
   Basic
$

0.05

$

0.02
   
Diluted

$

0.04

$

0.02
   
**Issuance of Stock for Non-cash Consideration**

Allissuances of the Company's stock for non-cash consideration have been assigned adollar amount equaling either the market value of the shares issued or thevalue of consideration received whichever is more readily determinable. Themajority of the non-cash consideration received pertains to services renderedby consultants and others and have been valued at the market value of theshares issued. In certain issuances, the Company may discount the valueassigned to the issued for illiquidity and restriction on resale. 

**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") is computedby dividing income (loss) 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.

** **

 

 -8-

** **

 

** **

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

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

The following is a table reconciling BEPS and DEPS andthe related weighted average number of shares outstanding for the three monthsended March 31, 2005 and 2004:

** **

Three months ended  March 31, 2005

Numerator (Income)

Denominator (Shares)

Per Share Amount

Basic EPS:

    Net income

        $           1,021

       	

Less: convertible preferred stock dividends

                        (53)

Amortization of convertible preferred    stock issuance costs and beneficial    conversion feature

(126)

Income available to common stockholders

                        842

                 16,968

 $              0.05

Effect of dilutive securities:

Interest expense and amortization of beneficial  conversion feature on convertible notes payable

                              (29)

                           560

Options and warrants

 -

       	           1,462

Diluted EPS:

Income available to common stockholders   plus assumed conversions

$              813

18,990

$              0.04

 

Three months ended March 31, 2004

Numerator (Loss)

Denominator (Shares)

Per Share Amount

Basic EPS:

 Net loss

        $              427

       	

 Less: Convertible preferred stock dividends

                           (12)

 Amortization of convertible preferred   stock issuance  costs and beneficial   conversion feature

                           (50)

 Income available to common stockholders

365

15,930

 $              0.02

Effect of dilutive securities:

   Convertible preferred stock

                             62

                       1,271

   Options and warrants

-

 1,600

Diluted EPS:

    Income available to common stockholders	        plus assumed conversions

        $              427

 18,801

 $              0.02

        

**NOTE2 - SEGMENT INFORMATION**

TheCompany operates in two segments: Restoration Services, including indoor aircontamination removal, carpet cleaning, air duct cleaning and fabric protectionservices for primarily residential properties and Specialty Interior Services,which includes cabinet and countertop installation services. See Note 8 forsegment disclosure. 

 

 -9-

** **

 

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

**NOTE3 - ACQUISITION**

Commensurate with the announcement in August 2002 ofthe Company's strategy of acquiring companies in the specialty residentialservices industry, pursuant to a merger and stock purchase agreement, theCompany acquired 100% of  Cornerstone Building and Remodeling, Inc. dbaCornerstone Granite & Marble ("Cornerstone"). The acquisition wasclosed on March 31, 2005 and became effective on that date.  It was accountedfor as a purchase.  

Thepurchase price was comprised of the following:

Payable to seller (paid in  April 2005)

$

1,700

Notes payable (see Note 5)

4,300

Common stock issued to  seller (2,471 shares)

3,335

Non cash costs (350 shares of  common stock and 1,333 warrants issued) 
973
Legal, accounting and other  costs

 
422
$
10,730
The purchase price was tentatively allocated asfollows:

Current assets

$

4,490

Property and equipment

1,817

Other long-term assets

14

Current liabilities

(3,527)

Long-term liabilities

(1,460)
   
Estimated fair value of  tangible net assets acquired

1,334

Intangibles

          
4,300
Goodwill

 
5,096
$
10,730
Of the $9,397 of acquired intangible assets, $4,300 hasbeen tentatively assigned to Cornerstone's customer relationships andnon-compete agreements, respectively, and are subject to amortization based on anestimated useful life of 6-15 years. The remaining amount of acquired intangibleassets of $6,798 has been tentatively  assigned to goodwill as of March 31,2005 in the accompanying consolidated balance sheet. The Company is in the process of analyzing the componentsof the intangible assets and will have an appraisal done by a third party to assistit in determining the final purchase price allocation.

For each of three consecutive calendar years commencingwith 2005, in the event that Cornerstone produces earnings before interest, taxes,depreciation and amortization ("EBITDA"), such calendar year in excess of $2,400, the Company shall issue the selleradditional shares of the Company's common stock representing 30% of the EBITDAamount in excess of $2,400 (50% under certain circumstances) and as specified in the mergeragreement. In lieu of issuing shares of common stock, the Company has theoption of making a cash payment to the seller equal to 30% of the excess EBITDAamount.

The following pro forma information presents theresults of operations for the three months ended March 31, 2004 and 2005, as though theCornerstone acquisition had occurred on January 1, 2004.
   
Three Months Ended   
 March 31,   2005 2004
Revenue
 $ 14,088$ 8,669
Net  Income 
970190
Basic earnings  per share 
0.05 0.01Diluted earnings per share0.040.01
 

 -10-

** **

 

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

**NOTE4 - NOTE RECEIVABLE**

On June 2, 2004, the Company, PW Stephens ("PWS"), JaneC. Barber ("Barber") and Spruce MacIntyre Holding Corp. ("Spruce") entered intoa Fourth Amendment to Stock Purchase Agreement and Global Settlement andRelease Agreement (the "Barber Global Settlement"), whereby certain lawsuitswere dismissed by the Company with prejudice, and the parties released eachother from any liability other than their respective obligations under theBarber Global Settlement and agreements entered in connection therewith.  Pursuantto the Barber Global Settlement, Barber assigned to the Company a promissorynote in the original principal amount of $1,550 (the "Note Receivable"),secured by the Barber Shares, which Barber had obtained from a third party inconnection with the sale of the Barber Shares to such third party.  The NoteReceivable requires payments to the Company of $15 per week, without interestunless a default occurs, commencing on July 9, 2004, until the Note Receivableis paid in full.  The Note Receivable is personally guaranteed by a thirdparty.  The Company recorded this Note Receivable with an implicit rate of4.55%, resulting in an initial balance of $1,481. As of March 31, 2005, the  notereceivable balance is $1,149.

**NOTE5 - DEBT**

In March 2005, the Company raised $4,000 in aprivate placement of mezzanine debt with Petra Mezzanine Fund, L.P. ("Petra"). The original principal amount of the promissory note issued to Petra was $4,000("Note") and Petra was also issued a warrant to purchase 533 shares of theCompany's common stock for $0.01 per share.  The Note earns interest at12.0% per annum, are secured by all of the assets of theCompany, PWS and Cornerstone and has a five-year term. The Company incurred$1,116 in related debt issue costs ($294 cash, $822 non-cash). The non-cashcosts of $822 represent the relative fair value of the warrant, and such costs will beamortized to interest expense over the term of the related debt instrumentalong with the debt issue costs. For the three months ended March 31, 2005, $0has been amortized. The net proceeds of the loan from Petra were used to paythe cash portion of the purchase price of Cornerstone and to inject workingcapital into Cornerstone.

Debtconsists of the following at March 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 4.42% at March 31, 2005), principal and  interest payments due quarterly beginning July 1, 2004 and maturing January  1, 2012. 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.

           $3,604
     
Note payable to Petra, interest at 12%, interest  payable only, quarterly in arrears, beginning June 30, 2005 and continuing  each calendar quarter until March 31, 2010 at which time the outstanding  balance together with all accrued and unpaid interest shall be paid, net of  unamortized  discount of $1,116. For the three months ended March 31, 2005, $0 has been amortized.

            2,884
     
Secured Revolving Note payable to Laurus Master Fund,  Ltd., interest at prime plus 2.5%, but not less than 6.5% (totaling 8.25% at  March 31, 2005) interest due in monthly installments with principal due January  2006, secured by all the assets of the Company, net of unamortized debt  discount of $162. The note contains certain financial and non-financial  covenants, with which the Company is in compliance at March 31, 2005.

             2,488
     
Note payable to Cornerstone seller, interest at 7% per  annum which began accruing on April 1, 2005. All principal and interest is  due on April 29, 2005 (the "Maturity Date"). The Company  is obligated to use reasonable best efforts to borrow funds in an amount  sufficient to repay all amounts due under this Note; however, if despite the  Company's best efforts, closing of such financing cannot occur on or before  the Maturity Date, the Company has the right to extend the Maturity Date for  an unlimited number of additional 30-day periods (the end of each such 30-day  period shall be deemed to be the new Maturity Date); provided, however,  that, commencing on September 26, 2005, if the note has not been paid in  full, the Cornerstone seller shall have the option of converting the note and  all accrued but unpaid interest into  a promissory note convertible at  $1.65  per share. As of May 16, 2005 the current maturity date is May 29, 2005.

              

             2,300
     
Note payable to Cornerstone seller, interest at 7%  per annum, interest only payments beginning on March 31, 2005 and continuing  on the last day of each calendar quarter thereafter until March 31, 2010 at  which time all principal and interest due shall be paid. The note, including  any accrued but unpaid interest, is convertible into shares of the Company's  common stock at a conversion price of $1.65 per share. 

              2,000
        
Notes payable to bank, interest at 6.25% to 6.50% per  annum, interest only payments maturing from May 2005 to December 2007,  guaranteed personally by the Cornerstone seller and collateralized by $1,000 of  the seller in a certificate of deposit with the bank.     1,290
 

 -11-

** **

 

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

** **

**NOTE5 - DEBT (Continued)**

Convertible minimum borrowing note of $1,256 payable  to Laurus Master Fund, Ltd., interest at prime plus 2.5%, but not less than  6.5% (totaling 8.25% at March 31, 2005) interest due in monthly installments  with principal due January 2006, secured by all the assets of the Company.  $756 of the Convertible Note can be converted into shares of common stock at  a fixed conversion price of $1.35 per share, and $500 can be converted into  shares of common stock at $1.87, net of unamortized debt discount of $97. The  note contains certain financial and non-financial covenants, with which the  Company is in compliance at March 31, 2005.  During the three months ended March 31, 2005 Laurus  converted $95 for 70 shares and $15 for 10 shares of the Company's common  stock for the conversion of debt and accrued interest, respectively.

 1,159
     
Note payable, secured by  Note Receivable, non-interest bearing, payable $15 weekly until paid in full,  implicit interest rate of 6.5%, net of unamortized debt discount of $ 22.

                  708
     
Various notes	payable to individuals and financial institutions, bearing interest a	various rates from 0.75% to 7.66%, principal  and interest due in equal monthly installments ranging from $0.4 to $62 through  March 2009 , secured by various assets of the Company. 

                  

                 386
     
Notes payable to various financial institutions collateralized  by various trucks and equipment bearing interest at various annual interest  rates ranging from 0.92% to 13.58%, principal and interest payable in monthly  installments ranging from $0.2 to $1.0 through December 27, 2010.

                 448
     
FSS seller note with interest at the prime rate plus  0.25% (6.0% at March 31, 2005) payable at March 31, 2005. The FSS seller has	granted the Company an extension of the note until the funding of an	acquisition financing. The Note and accrued interest were paid in April 2005.

260
     
17,527

Less  current portion

(8,238)

Total

$          9,289

 

During the three monthsended March 31, 2005 and 2004 the Company has amortized $100 and $61 of debtissue and imputed interest costs to interest expense, respectively.

**NOTE 6 - EQUITY**

**Preferred Stock**

InMarch 2004, the Company raised $2,000 in a private placement of .08 shares ofSeries A Preferred Stock, $0.001 par value per share ("Series A PreferredStock").  Dividends on the Series A Preferred Stock are payable semi-annuallyat a rate of 8% per annum, in cash or common stock, at the option of theCompany.  The Series A Preferred Stock converts into common stock at aconversion rate of $1.25 for each share of common stock at the option of theholder or automatically after two years. Purchasers of the Series A PreferredStock received Series A Warrants to purchase 1,600 shares of common stock at anexercise price of $1.75 per share, expiring 90 days from the effective date oftheir registration statement, and Series B Warrants to purchase 1,600 shares ofcommon stock at an exercise price of $2.25 per share, expiring March 2009.  Inthe event of a liquidation, dissolution or winding up of the affairs of theCompany, whether voluntary or involuntary, the holders of the Series APreferred Stock are entitled to receive, out of the assets of the Companyavailable for distribution to its stockholders, an amount equal to $25,000 pershare of the Series A Preferred Stock plus any accrued and unpaid dividendsbefore any payment is made or any assets distributed to the holders of thecommon stock.  Estimated costs of this transaction of $876 will be amortized asadditional dividends over the two-year maximum life of the preferred stock. TheSeries A Warrants to purchase 1,600 shares of common stock at an exercise priceof $1.75 per share expired July 1, 2004 without exercise by the Series APreferred Stock holders.  For the threemonths ended March 31, 2005, the Company recorded $33 in dividends payable and$127 in amortization of issuance, warrant and BCF costs. In March 2005 theCompany at its option issued 55 shares of common stock in lieu of cash paymentfor $68 of the accrued dividends. 

 In July 2004, the Company raised $1,000 in a privateplacement of 0.04 shares of Series B Preferred Stock, $0.001 par value pershare ("Series B Preferred Stock").  Dividends on the Series B Preferred Stockare payable semi-annually at a rate of 8% per annum, in cash or common stock,at the option of the Company.  The Series B Preferred Stock converts intocommon stock at a conversion rate of $1.50 for each share of common stock atthe option of the holder or automatically after two years.  In the event of aliquidation, dissolution or winding up of the affairs of the Company, whethervoluntary or involuntary, the holders of the Series B Preferred Stock areentitled to receive, out of the assets of the Company available fordistribution to its stockholders, an amount equal to $25,000 per share of theSeries B Preferred Stock plus any accrued and unpaid dividends before anypayment is made or any assets distributed to the holders of the common stock. Forthe three months ended March 31, 2005, the Company recorded $20 in dividendspayable. In January 2005 the Company at its option issued 27 shares of commonstock in lieu of cash payment for $41 of the accrued dividends.

 

 -12-

** **

 

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

**NOTE 6 - EQUITY (Continued)**

**Common Stock**

During the three months ended March 31, 2005, theCompany issued 2,471 shares of common stock to the seller of Cornerstone and350 shares to entities in connection with fees related to the acquisition ofCornerstone (see Note 3).  

During the three months ended March 31, 2005, theCompany issued 1,000 shares of its restricted common stock valued at $1,350 in connection withits wholly owned subsidiary, Cornerstone, entering into an exclusive supplyagreement with a vendor to obtain certain products. The initial term is 20years. The products shall be priced to Cornerstone at the vendor's necessary,documented out of pocket costs of obtaining and shipping products toCornerstone plus a 20% mark-up, provided that the vendor assures Cornerstone ofits lowest pricing. Cornerstone agrees to purchase at least $325 per month ofproducts from the vendor during the term of the agreement.  

During thethree months ended March 31, 2005, the Company issued 50 shares to an entity aspart of a consulting agreement. The shares were valued at $1.35 per share, totaling $68 and recorded to prepaidexpense at March 31, 2005. The amount will be expensed over the life of theagreement through September 2005 of which $5 was amortized to expense through March31, 2005.

During the three months ended March 31, 2005, theCompany at its option issued 55 shares of common stock in lieu of cash paymentfor $54 in accrued dividends to the Series A Preferred Stock holders. 

During the three months ended March 31, 2005, theCompany at its option issued 27 shares of common stock in lieu of cash paymentfor $41 in accrued dividends to the Series B Preferred Stock holders.

During the three months ended March 31, 2005, theCompany issued 70 shares of common stock for $95 in connection with theconversion of debt by Laurus Master Fund.

During the three months ended March 31, 2005, theCompany issued 10 shares of common stock for $14 in connection with the paymentof interest of debt to Laurus Master Fund.

**Stock Options**

The Company's Board of Directors approved the 2001Stock Plan (the "2001 Plan") on April 2, 2001. The 2001 Plan providesfor awards of incentive stock options, non-qualified stock options, andrestricted stock purchase rights. At the Company's 2003 annual stockholders'meeting, which was held on May 20, 2003, the Company's stockholders approved anamendment to the 2001 Plan that increased the options available for grant underthe 2001 Plan by 1,000, bringing the total to 3,000.  The exercise price of theawards shall be determined by the Plan administrator at the date of grant, butshall not be less than the fair market value of the stock on the date of grantfor employees, or 85 percent of the fair market value for non-employees. Theexercise period shall be no more than 10 years and the awards will vest over aperiod of time determinable by the Board of Directors.  The number of optionsunder the 2001 Plan available for grant at March 31, 2005 was 343.

The Company's Board of Directors approved the 1998Stock Option Plan (the "1998 Plan"). The 1998 Plan covers two typesof options: incentive stock options and non-qualified stock options. At theCompany's 2003 annual stockholders' meeting, which was held on May 20, 2003,the Company's stockholders approved an amendment to the 1998 Plan thatincreased the options available for grant under the 1998 Plan by 1,000,bringing the total to 2,000. The aggregate number of shares that may be issuedpursuant to the 1998 Plan may not exceed 2,000 shares. The exercise price forthe options shall be determined by the Plan administrator at the date of grant,but shall not be less than the fair market value of the stock at the date ofgrant. The option period can be no more than 10 years and the options will vestover a period of time determinable by the Board of Directors.  The number ofoptions under the 1998 Plan available for grant at March 31, 2005 was 117. 

During the three months ended March 31, 2005, theCompany did not grant any options. 

**Warrants**

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

During the three months ended March 31, 2005, as partof a $4,000 debt financing, the Company issued warrants to purchase 533 shares ofthe Company's common stock with a relative fair value of $822 under SFAS No.123and recorded such amount as a debt discount at March 31, 2005 (see Note 5). These warrants havean exercise price of $0.01, were fully vested upon grant, and expire in March 2010.

**NOTE7 - 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 March 31, 2005, there were various claims and disputes incidentalto the business. The Company believes that the disposition of all such claimsand disputes, individually or in the aggregate, should not have a materialadverse affect upon the Company's financial position, results of operations orcash flows. 

 

 -13-

** **

 

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

**NOTE7 - COMMITMENTS AND CONTINGENCIES (Continued)**

**Indemnities andGuarantees**

The Company has made certain indemnities and guarantees,under which it may be required to make payments to a guaranteed or indemnifiedparty, in relation to certain transactions.  The Company indemnifies itsdirectors, officers, employees and agents to the maximum extent permitted underthe laws of the State of Delaware.  In connection with its facility leases, theCompany has indemnified its lessor for certain claims arising from the use ofthe facilities.  In connection with certain of its debt, stock purchase andother agreements, the Company has indemnified lenders, sellers, and variousother parties for certain claims arising from the Company's breach ofrepresentations, warranties and other provisions contained in the agreements. The duration of the guarantees and indemnities do not provide for any limitationof the maximum potential future payments the Company could be obligated tomake.  Historically, the Company has not been obligated to make any paymentsfor these obligations and no liabilities have been recorded for theseindemnities and guarantees in the accompanying consolidated balance sheet.

**NOTE8 - SEGMENT REPORTING**

The Company reports its business segments based on industry classification, which are as follows:
 
                          March  31,              2005            2004Net sales:       Restoration services
 $
5,137  
 $
3,644     Specialty interior services
4,200  
3,023        Total segment net sales
 $
9,337  
 $
6,667     Operating income (loss):       Restoration services
 $
1,044  
 $
424     Specialty interior services
1,090  
604     Corporate
(595) 
(523)       Total segment operating income 
 $
1,539  
 $
505     Depreciation and amortization included in operating income:       Restoration services
 $
130  
 $
128     Specialty interior services
22  
19     Corporate
41  
70        Total segment depreciation and amortization
 $
193  
 $
217     Identifiable assets:       Restoration services
 $
18,142       Specialty interior services
44,535       Corporate
6,895           Total segment identifiable assets
 $
55,782       
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.

**NOTE9 - RELATED PARTY TRANSACTIONS**

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

The Company has a note payable to a related party forthe purchase of the land and building for the Company's corporateheadquarters.  The note is secured by a deed of trust, accrues interest at 12%per annum, payable monthly with an unpaid principal balance of $750 at March31, 2005. The note is payable upon sale of the land and building. Interest expenseon the note was $23 and $23 for the three months ended March 31, 2005 and 2004,respectively.

The Company has a short term non-interest bearing payableto a related party. The Company used the funds for working capital purposes. Thepayable wasrepaid to the related party in May 2005.    

The Company leases a warehouse facility from a relatedparty under a non-cancelable lease. The lease is for one year through December2005 for $10 monthly. The Company also leases administrative spaces from arelated party under a non-cancelable lease. The lease is through January 2015 for $12 monthly.    

 

 -14-

 

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

 

**NOTE 10 - SUBSEQUENT EVENTS**

In April 2005, Laurus converted $41 of convertible debtfor 30 shares of the Company's common stock.

In April 2005, the Company increased its privateplacement of mezzanine debt to an aggregate of $4,500, by borrowing $500  fromLaddcap Value Partners, L.P. ("Laddcap").  The terms of the promissory notewere identical to the note issued to Petra (see Note 5).  The Company alsoissued Laddcap a warrant to purchase 67 shares of the Company's common stockfor $.01 per share.  The net proceeds of the loan from Laddcap were used toretire debt and for general corporate purposes.

In April 2005, the Company'sBoard of Directors established a record date of April 15, 2005, for determiningstockholders eligible to attend and vote at the Company's 2005 Annual Meeting ofStockholders (the "Annual Meeting"), which will be held at the Company's offices on June 17, 2005. As discussed in the 2005 Proxy Statement, which was mailed to the Company'seligible stockholders on or about May 2, 2005, at the Annual Meeting thestockholders will be asked to: 1) re-elect the Company's current four directors;2) ratify, to the extent necessary under the guidelines of the American StockExchange,  all common stock issued or issuable in connection with theCornerstone acquisition; 3) approve an amendment to the Company's 2001 StockPlan, which would increase the shares available for issuance under such planfrom 3,000,000 to 4,000,000; 4) approve an amendment to the Company's 1998 StockOption Plan, which would increase the shares available for issuance under suchplan from 2,000,000 to 3,500,000; and 5) ratify the appointment of Corbin &Company, LLP, the Company's current independent accountants, as the independentaccountants for 2005.

 

 

 

 

 

** **

 

 -15-

** **

 

**Item 2. Management'sDiscussion and Analysis or Plan of Operation (Dollars and shares in thousandsexcept per share data).**

**Overview**

HomeSolutions of America, Inc. ("we," "us," "Home Solutions," or the "Company") isa Delaware corporation that was incorporated in 1998.  Our growth strategy,developed in 2002, is to become a leading provider of specialty residentialservices that protect the single largest investment of most homeowners - theirhome. We seek a dominant market position through the acquisition of strategic,specialized, profitable and well-managed residential service companies andthrough the above average internal growth of these operations.  Home Solutionswill provide services such as cleaning and fabric protection, restorationservices, and residential renovation sales.

**Growth Strategy**

HomeSolutions seeks to acquire companies or internally generate projects that willfocus on providing specialty residential services to homeowners.  EffectiveNovember 1, 2002, we closed our first acquisition as part of this strategy,acquiring PW Stephens, Inc. ("PWS"), a provider of indoor air contaminateremoval services for homeowners in California.  In July 2003 we acquiredFiber-Seal Systems, L.P. In February 2004, effective December 31, 2003, weacquired Southern Exposure. In March 2005, we acquired Cornerstone. We expect tocontinue our aggressive growth strategy with additional acquisitions.  Thefollowing is a list of the targeted services that we are pursuing:

***Cleaning and FabricProtection:***We will provide fabricprotection services to protect furniture, carpet and draperies from stains anddaily wear and tear.  This niche market is primarily targeted at above-averageincome homeowners with an average ticket of approximately $400 or more.  Wewill provide our customers with an annual fabric protection service agreementthat will allow them to have on-site spill clean up during the life of theagreement.  In addition, using well-tested methods of cleaning carpet, we willoffer maintenance and emergency response services to our customer base to repaircarpet damaged by common stains, pet dander, bacteria and dust.  This procedurewill extend the life of the homeowners' carpets and make the carpet look itsfinest.  Furthermore, air duct cleaning is another under-developed market theCompany will approach.  Particulate (organic and inorganic) material within ahome's heating and air conditioning systems and the transfer******airducts can cause allergic reactions and generally indicate poor air quality. Furthermore, the conditions of these systems, high moisture content and heatare often the breeding ground for many types of mold.  It is expected that aportion of our cleaning operations will generate additional opportunitiesacross our other business segments.

***Restoration Services:***As part of Home Solutions' specialty residentialservices strategy, we will provide highly trained technicians to respond tofire, water and weather-related emergencies to inspect structural members andcontents damaged by water, to determine the likelihood or extent of mold growth,and to provide immediate cleaning, drying, moving, storage, and deodorization,among other services.  Indoor air contamination, including contamination frommold, asbestos and lead paint, is a growing concern for the homeowner. Withincreased media attention regarding the health threat of mold, fewer insuranceoptions, and property transfers at risk, current market conditions have createdsignificant demand for mold inspections, certifications and remediationservices.  These services consist of property and system inspections, surfaceand air testing, project design, microbial removal, light interior demolition,repair and specialized cleaning work.  Home inspections and testing can rangefrom $0.3 to several thousand dollars.  Customer opportunities are developedthrough a regional sales force as well as through referrals by real estatefirms, insurance adjusters, mortgage companies, attorneys and nationallybranded retailers.  As most cases of mold are associated with excess moisture,we believe that response to this type of event-related damage will providesignificant additional revenue opportunities.  The cost and time requirementsof these projects can vary dramatically from case-to-case.  It is expected thata portion of our fire/water damage restoration operations will generateadditional opportunities across our other business segments.

***Specialty InteriorServices:***Under the SouthernExposureTM brand name, Home Solutions offers cabinet and countertop installationservices.  SE manufactures and installs a high-end product line of cabinets andcountertops.  Its customer base includes both homebuilders and homeowners inthe rapidly growing southwestern Florida marketplace. It is expected that aportion of our cabinet and countertop installation services will generateadditional opportunities across our other business segments. Cornerstone,acquired effective March 31, 2005, is a leading supplier and installer ofgranite materials for kitchens and baths to national home centers, as well asnational builders and remodeling companies, in the southeastern United States.

*Use of Estimates andCritical Accounting Policies*

Inpreparing our consolidated financial statements, we make estimates, assumptionsand judgments that can have a significant effect on our revenues, income (loss)from operations, and net income (loss), as well as on the value of certainassets on our balance sheet.  We believe that there are several accountingpolicies that are critical to an understanding of our historical and futureperformance as these policies affect the reported amounts of revenues,expenses, and significant estimates and judgments applied by management.  Whilethere are a number of accounting policies, methods and estimates affecting ourfinancial statements, areas that are particularly significant include revenuerecognition, stock-based compensation, and goodwill.  In addition, please referto Note 1 to the accompanying financial statements for further discussion ofour accounting policies.

*Revenue Recognition*

Revenueis primarily recognized at the time the contract and related services areperformed. On occasion the Company reports revenue from fixed price contracts usingthe percentage of completion method for financial reporting purposes. Under thepercentage of completion method, revenues with respect to individual contractsare recognized in the proportion that costs incurred to date bear to totalestimated costs. Revenue and costs estimates are subject to revision during theterms of the contracts and any required adjustment are made in the periods inwhich the revisions become known. General and administrative costs are notallocated to contract costs and are charged to expense as incurred.

 

 -16-

** **

*Stock-Based Compensation*

The Company uses the intrinsic valuemethod of accounting for stock-based compensation to employees in accordancewith Accounting Principles Board Opinion ("APB") No. 25, as amended, *"Accountingfor Stock Issued to Employees."*   The Company accounts fornon-employee stock-based compensation under Statement of Financial AccountingStandards ("SFAS") No. 123, *"Accounting for Stock-BasedCompensation."* At March 31, 2005, the Company had two stock-basedemployee compensation plans, which are described more fully in Note 6 of theaccompanying consolidated financial statements.  The Company accounts for thoseplans under the recognition and measurement principles of APB 25, and relatedinterpretations.  The Company has applied the disclosure provisions in SFAS No.148 in its consolidated financial statements and the accompanying notes. 

*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 the carryingvalue of goodwill to its estimated fair value.

**Resultsof Operations (Dollars and Shares in Thousands)**

**Comparisonof three months ended March 31, 2005 to three months ended March 31, 2004**

TheCornerstone acquisition was closed on March 31, 2005.  As such, althoughCornerstone's balance sheet is included in the Company's consolidated balancesheet on March 31, 2005, the Company's consolidated results of operations forthe first quarter of 2005 do not include the results of Cornerstone.

*NetSales*

**    Restoration Services**

Therevenue for the three months ended March 31, 2005 was $5,137 compared to $3,644for the three months ended March 31, 2004.  PWS had revenues of approximately$1,600 from its Florida operations which started in the last quarter of 2004.

 

**    Specialty Interior Services**

The revenue for the three months endedMarch 31, 2005 was $4,200 compared to $3,023 for the three months ended March31, 2004.  SE met increased demand from its major customer for its product ascompared to the same period in 2004. 

*Costsof Sales*

**   Restoration Services**

Costsof sales for the three months ended March 31, 2005 were $2,374 compared to $1,809for the three months ended March 31, 2004. The increase in cost of sales is dueprimarily to increased PWS revenues from the same period in 2004. The PWS Floridacosts of sales (40%) were lower than experienced when performing work only inCalifornia (51%) because the Florida restoration work does not involvehazardous material.  

 

**   Specialty Interior Services**

Costs of sales for the three monthsended March 31, 2005 were $2,497 compared to $1,893 for the three months ended March31, 2004.  The increase is due to greater sales in the three months ended March31, 2005 as compared to the same period in 2004. The cost of sales percentagewas 59% and 63% for the three months ended March 31, 2005 and March 31, 2004,respectively.

*Selling,General and Administrative Expenses*

   **Restoration Services**

Selling,general and administrative expenses were $1,719 for the three months ended March31, 2005 compared to $1,411 for the three months ended March 31, 2004.  Thisrepresents an increase of $308 from the same period in 2004, primarily due to the PWS Florida administrative expenses. PWS commenced Florida operations in thelast quarter of 2004.

 

   **Specialty Interior Services** 

Selling, general and administrative expenses were $614 for the three monthsended March 31, 2005 compared to $526 for the three months ended March 31, 2004. The increase is due primarily to increased worker's compensation insurancerates from 2004.

 

   **Corporate**

Corporate general and administrative expenses were $594 for the three monthsended March 31, 2005 compared to $523 for the three months ended March 31, 2004.In March 2005 a 2005 management bonus was recorded for $245 and paid in April2005. As compared to the same period in 2004, the company's legal andprofessional expenses decreased $46, investor relations and consulting expensesdecreased $51, travel expenses decreased $40 and other miscellaneous expenses decreased$36.

*OtherIncome (Expense)*

Interest expense was $279 for the three months ended March 31, 2005 compared to$184 three months ended March 31, 2004. The increase in the three months ended March31, 2005 compared to the three months ended March 31, 2004 is primarily due tothe interest on debt related the Cornerstone acquisition completed on March 31,2005 ($35) and the amortization of debt issue costs ($39). Other income was $25in 2004 compared to $23 in 2004. In the three months ended March 31, 2005, theCompany also recorded $11 in non-cash amortization of imputed interest incomefrom a note receivable. 

 -17-

 

**Liquidityand Capital Resources**

The Company's existing capitalresources as of March 31, 2005, consisted of cash and accounts receivabletotaling $14,755 compared to cash and accounts receivable of $5,990 as of March31, 2004. The Company believes that the financing arrangements the Companycurrently has in place are sufficient throughout the next twelve months tofinance its working capital needs.  Implementation of the Company's strategicplan of acquiring niche residential services companies will require additionalcapital, however. 

In March 2005, the Company raised $4,000 in a privateplacement of mezzanine debt with Petra Mezzanine Fund, L.P. ("Petra"). Theoriginal principal amount of the promissory note issued to Petra was $4,000("Note") and Petra was also issued a warrant to purchase 533 shares of theCompany's common stock for $0.01 per share.  The Note earns interest at 12.0%per annum, is secured by all of the assets of the Company, PWS and Cornerstoneand has a five-year term. The Company incurred $1,063 in related debt issuecosts ($241 cash, $822 non-cash). The non-cash costs of $822 represent therelative fair value of the warrant, and such costs will be amortized to interest expense overthe term of the related debt instrument along with the debt issue costs. For thethree months ended March 31, 2005, $0 has been amortized. The net proceeds ofthe loan from Petra were used to pay the cash portion of the purchase price ofCornerstone and to inject working capital into Cornerstone.

In March 2004, the Company raised $2,000 in a privateplacement of .08 shares of Series A Preferred Stock, $0.001 par value per share("Series A Preferred Stock").  Dividends on the Series A Preferred Stock arepayable semi-annually at a rate of 8% per annum, in cash or common stock, atthe option of the Company.  The Series A Preferred Stock converts into commonstock at a conversion rate of $1.25 for each share of common stock at theoption of the holder or automatically after two years. Purchasers of the SeriesA Preferred Stock received Series A Warrants to purchase 1,600 shares of commonstock at an exercise price of $1.75 per share, expiring 90 days from theeffective date of their registration statement, and Series B Warrants topurchase 1,600 shares of common stock at an exercise price of $2.25 per share,expiring March 2009.  In the event of a liquidation, dissolution or winding upof the affairs of the Company, whether voluntary or involuntary, the holders ofthe Series A Preferred Stock are entitled to receive, out of the assets of theCompany available for distribution to its stockholders, an amount equal to$25,000 per share of the Series A Preferred Stock plus any accrued and unpaiddividends before any payment is made or any assets distributed to the holdersof the common stock.  Estimated costs of this transaction of $876 will beamortized as additional dividends over the two-year maximum life of thepreferred stock. The Series A Warrants to purchase 1,600 shares of common stockat an exercise price of $1.75 per share expired July 1, 2004 without exerciseby any of the holders of  the Series A Preferred Stock.

In July 2004, the Company raised $1,000 in a privateplacement of 0.04 shares of Series B Preferred Stock, $0.001 par value pershare ("Series B Preferred Stock").  Dividends on the Series B Preferred Stockare payable semi-annually at a rate of 8% per annum, in cash or common stock,at the option of the Company.  The Series B Preferred Stock converts intocommon stock at a conversion rate of $1.50 for each share of common stock atthe option of the holder or automatically after two years.  In the event of aliquidation, dissolution or winding up of the affairs of the Company, whethervoluntary or involuntary, the holders of the Series B Preferred Stock areentitled to receive, out of the assets of the Company available fordistribution to its stockholders, an amount equal to $25,000 per share of theSeries B Preferred Stock plus any accrued and unpaid dividends before anypayment is made or any assets distributed to the holders of the common stock. Forthe three months ended March 31, 2005, the Company has recorded $20 individends payable. In January 2005 the Company at its option issued 27 sharesof common stock in lieu of cash payment for $41 of the accrued dividends.

Duringthe three months ended March 31, 2005, the Company generated net cash fromoperating activities of $1,120 including net income of $1,021.  

TheCompany's investing activities used net cash of $7 primarilydue to Cornerstone acquisition costs and purchase of property and equipment.

TheCompany's net financing activities of $2,667 are primarily due to proceeds froma private placement of mezzanine debt from Petra. Cash flow outlays were forprincipal payments on long-term debt and capital leases and distributions tominority stockholder.

**RISKSASSOCIATED WITH FORWARD-LOOKING STATEMENT INCLUDED IN THIS FORM 10-QSB**

This Form 10-QSB contains certain forward-looking statementswithin the meaning of Section 27A of the Securities Act of 1933, as amended,and Section 21E of the Securities Exchange Act of 1934, as amended, which areintended to be covered by the safe harbors created thereby. These statementsinclude the plans and objectives of management for future operations, includingplans and objectives relating to the Company's residential services acquisitionstrategy and availability of capital to fund such strategy. The forward-lookingstatements included herein are based on current expectations that involvenumerous risks and uncertainties. Assumptions relating to the foregoing involvejudgments with respect to, among other things, future economic, competitive andmarket conditions, regulatory framework, and future business decisions, all ofwhich are difficult or impossible to predict accurately and many of which arebeyond the control of the Company. We refer you to the section entitled"Trends, Risks and Uncertainties" in Item 6 of Part II of our annual report onForm 10-KSB for the year ended December 31, 2004, for a list of specificfactors that could cause actual results to differ materially from thoseindicated by our forward-looking statements made herein and presented elsewhereby management. Although the Company believes that the assumptions underlyingthe forward-looking statements are reasonable, any of the assumptions could beinaccurate and, therefore, there can be no assurance that the forward-lookingstatements included in this Form 10-QSB will prove to be accurate. In light ofthe significant uncertainties inherent in the forward-looking statementsincluded herein, the inclusion of such information should not be regarded as arepresentation by the Company or any other person that the objectives and plansof the Company will be achieved. Furthermore, we do not undertake anyobligation to update forward-looking statements made herein.

 

 -18-

** **

 

**Item 3. Controls and Procedures**

(a) Evaluation of Disclosure Controls andProcedures. The Company carried out an evaluation under the supervision andwith the participation of the Company's management, including the Company'sChief Executive Officer ("CEO") and Chief Financial Officer ("CFO"), of theeffectiveness of the Company's disclosure controls and procedures. Based uponthat evaluation, the CEO and CFO concluded that as of March 31, 2005 ourdisclosure controls and procedures were effective in timely alerting them tothe material information relating to the Company (or the Company's consolidatedsubsidiaries) required to be included in the Company's periodic filings withthe SEC, subject to the various limitations on effectiveness set forth belowunder the heading, "LIMITATIONS ON THE EFFECTIVENESS OF INTERNAL CONTROLS,"such that the information relating to the Company, required to be disclosed inSEC reports (i) is recorded, processed, summarized and reported within the timeperiods specified in SEC rules and forms, and (ii) is accumulated andcommunicated to the Company's management, including our CEO and CFO, asappropriate to allow timely decisions regarding required disclosure.

(b) Changes in internal control over financialreporting. There has been no change in the Company's internal control overfinancial reporting that occurred during the three months ended March 31, 2005that has materially affected, or is reasonably likely to materially affect, theCompany's internal control over financial reporting.

LIMITATIONS ON THE EFFECTIVENESS OF INTERNALCONTROLS

The Company's management, including the CEOand CFO, does not expect that our disclosure controls and procedures or ourinternal control over financial reporting will necessarily prevent all fraudand material error. An internal control system, no matter how well conceivedand operated, can provide only reasonable, not absolute, assurance that theobjectives of the control system are met. Further, the design of the controlsystem must reflect the fact that there are resource constraints, and thebenefits of controls must be considered relative to their costs. Because of theinherent limitations in all control systems, no evaluation of controls canprovide absolute assurance that all control issues and instances of fraud, ifany, within the Company have been detected. These inherent limitations includethe realities that judgments in decision-making can be faulty, and thatbreakdowns can occur because of simple error or mistake. Additionally, controlscan be circumvented by the individual acts of some persons, by collusion of twoor more people, or by management override of the internal control. The designof any system of controls also is based in part upon certain assumptions aboutthe likelihood of future events, and there can be no assurance that any designwill succeed in achieving its stated goals under all potential futureconditions. Over time, control may become inadequate because of changes inconditions, and/or the degree of compliance with the policies or procedures maydeteriorate.

 

 

-19-

**PART IIOTHERINFORMATION**(Dollarsand shares in thousands, except for per share data)

**Item 1. Legal Proceedings.**

The nature and scope of our businessoperations bring us into regular contact with the general public, a variety ofbusinesses and government agencies.  These activities inherently subject us topotential litigation, which we defend in the normal course of business. At March31, 2005, there were various claims and disputes incidental to the business. The Company believes that the disposition of all such claims and disputes,individually or in the aggregate, should not have a material adverse affectupon our financial position, results of operations or cash flows.

**Item 2. Unregistered Sales of Equity Securities and Useof Proceeds.**

During the three months ended March 31, 2005 (anyissuances previously disclosed by the Company on Form 8-K are not repeatedherein), the Company issued the following shares of its common stock and otherequity securities without registration under the Securities Act of 1933, asamended (the "Securities Act") (dollars and shares are in thousands):

1. the Company issued 50 shares to an entity as part ofa consulting agreement, which shares were valued at $1.19 per share;

2.  the Company, at its option, issued 55 shares of common stock in lieu ofcash payment for $54 in accrued dividends to the Series A Preferred Stockholders;

3. the Company, at its option, issued 27 shares ofcommon stock in lieu of cash payment for $41 in accrued dividends to the SeriesB Preferred Stock holders; 

4. the Company issued  70 shares of common stock for $95in connection with the conversion of debt by Laurus Master Fund; and

5.  the Company issued 10 shares of common stock for$14 in connection with the payment of interest on debt to Laurus Master Fund.

The above issuances were unregistered, as the Companywas relying on the exemptions from registration contained in Section 4(2) ofthe Securities Act, and Regulation D promulgated thereunder, on the basis thatsuch transactions did not involve public offerings of securities.

**Item 6.        Exhibits**

(a)            Exhibits

2.1

Stock  Purchase Agreement dated November 1, 2002, by and between Nextgen  Communications Corporation and Jane C. Barber (filed as Exhibit 2.1 to the  Company's Current Report on Form 8-K filed on January 17, 2003, and  incorporated herein by reference).
     
2.2

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).
     
2.3

Amended  and Restated Promissory Note, in the original principal amount of $800, 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).
     
2.4

Secured  Promissory Note, in the original principal amount of $1,550, 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).  
     
2.5

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).
     
2.6

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).
     
-20-

 

2.8

Subordinated  Promissory Note, in the original principal amount of $4,500, 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, 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

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).
     
2.13

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).
     
2.14

Promissory  Note, in the original principal amount of $2,000,000, issued by CBR  Acquisition Corp. to Anthony Leeber, Jr., dated January 3, 2005 (filed as  Exhibit 2.3 to the Company's Current Report on Form 8-K filed on April 6,  2005, and incorporated herein by reference).
     
2.15

Promissory  Note, in the original principal amount of $2,300,000, issued by CBR  Acquisition Corp. to Anthony Leeber, Jr., dated January 3, 2005 (filed as  Exhibit 2.4 to the Company's Current Report on Form 8-K filed on April 6,  2005, and incorporated herein by reference).
     
2.16

Guaranty  Agreement, dated March 31, 2005, provided by Home Solutions of America, Inc.  to Anthony Leeber, Jr. (filed as Exhibit 2.5 to the Company's Current Report  on Form 8-K filed on April 6, 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

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).
     
4.1

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). 
     
4.2

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).
     
10.1  *

1998  Stock Option Plan (filed as Exhibit 4.1 to the Company's Annual Report on  Form 10-KSB for the year ended September 30, 1998, and incorporated herein by  reference).
     
10.2  *

First  Amendment to 1998 Stock Option Plan, dated May 20, 2003 (filed as Exhibit  10.2 to the Company's Quarterly Report on Form 10-QSB for the quarter ended  June 30, 2003, and incorporated herein by reference).
     
10.3  *

2001  Stock Plan (filed as Exhibit B to the Company's Information Statement on  Schedule 14C filed on July 9, 2001, and incorporated herein by reference).
     
10.4  *

First  Amendment to 2001 Stock Plan, dated May 20, 2003 (filed as Exhibit 10.4 to  the Company's Quarterly Report on Form 10-QSB for the quarter ended June 30,  2003, and incorporated herein by reference).
     
10.5  *

Stock  Option Agreement executed December 27, 2001, to be effective as of October 3,  2000, by and between Frank J. Fradella and Nextgen Communications Corporation  (filed as Exhibit 2 to Amendment No. 3 to Schedule 13D of Frank J. Fradella  filed on January 3, 2002, and incorporated herein by reference).
     
-21-

 

10.6  *

Stock  Option Agreement by and between R. Andrew White and Nextgen Communications  Corporation, dated February 1, 2002 (filed as Exhibit 10.8 to the Company's  Quarterly Report on Form 10-QSB for the quarter ended March 31, 2002, and  incorporated herein by reference).
     
10.7  *

Restricted  Stock Purchase Agreement by and between Frank J. Fradella and U S Industrial  Services, Inc. dated April 2, 2001 (filed as Exhibit 10.11 to the Company's  Annual Report on Form 10-KSB for the year ended December 31, 2002, and  incorporated herein by reference). 
     
10.8*

Employment  Agreement by and between P.W. Stephens, Inc., a California corporation, and  Scott Johnson, effective September 1, 2001 (filed as Exhibit 10.12 to the  Company's Annual Report on Form 10-KSB for the year ended December 31, 2002,  and incorporated herein by reference).
     
10.9  *

Executive  Employment Agreement by and between R. Andrew White and Home Solutions of  America, Inc., dated March 15, 2003 (filed as Exhibit 10.15 to the Company's  Quarterly Report on Form 10-QSB for the quarter ended March 31, 2003, and  incorporated herein by reference).
     
10.10  *

Consulting  Agreement by and between Frank J. Fradella and Home Solutions of America,  Inc., dated March 15, 2003 (filed as Exhibit 10.18 to the Company's Quarterly  Report on Form 10-QSB for the quarter ended March 31, 2003, and incorporated  herein by reference).
     
10.11  *

Executive  Employment Agreement by and among Home Solutions of America, Inc., Fiber-Seal  Systems, L.P., and Rick J. O'Brien, dated July 31, 2003 (filed as Exhibit  10.19 to the Company's Quarterly Report on Form 10-QSB for the quarter ended  June 30, 2003, and incorporated herein by reference).
     
10.12  *

Stock  Option Agreement by and between Home Solutions of America, Inc. and Rick J.  O'Brien, dated July 31, 2003 (filed as Exhibit 10.20 to the Company's  Quarterly Report on Form 10-QSB for the quarter ended June 30, 2003, and  incorporated herein by reference).
     
10.13  *

Stock  Option Agreement by and between Home Solutions of America, Inc. and Rick J.  O'Brien, dated December 2, 2003 (filed as Exhibit 10.16 to the Company's  Annual Report on Form 10-KSB for the year ended December 31, 2003, and  incorporated herein by reference).
     
10.14  *

Services  Agreement and Mutual Release, dated December 8, 2003, by and among Home Solutions  of America, Inc., Gus Investments, LLC, and Andrew White (filed as Exhibit  10.17 to the Company's Annual Report on Form 10-KSB for the year ended  December 31, 2003, and incorporated herein by reference).
     
10.15

Security  Agreement, dated January 22, 2004, by and between Laurus Master Fund, Ltd.  and Home Solutions of America, Inc. (filed as Exhibit 10.1 to the Company's  Registration Statement on Form S-3 filed on March 5, 2004, and incorporated  herein by reference).
     
10.16

Stock  Pledge Agreement, dated January 22, 2004, by and between Laurus Master Fund,  Ltd. and Home Solutions of America, Inc. (filed as Exhibit 10.18 to the  Company's Quarterly Report on Form 10-QSB for the quarter ended March 31,  2004, and incorporated herein by reference).
     
10.17

Secured  Convertible Minimum Borrowing Note, dated January 22, 2004, in the original  principal amount of $1,500, issued to Laurus Master Fund, Ltd. by Home  Solutions of America, Inc. (filed as Exhibit 10.2 to the Company's  Registration Statement on Form S-3 filed on March 5, 2004, and incorporated  herein by reference).
     
10.18

Secured  Revolving Note, dated January 22, 2004, in the original principal amount of  $2,500, issued to Laurus Master Fund, Ltd. by Home Solutions of America, Inc.  (filed as Exhibit 10.20 to the Company's Quarterly Report on Form 10-QSB for  the quarter ended March 31, 2004, and incorporated herein by reference).
     
10.19

Minimum  Borrowing Note Registration Rights Agreement, dated January 22, 2004, by and  between Laurus Master Fund, Ltd. and Home Solutions of America, Inc. (filed  as Exhibit 10.3 to the Company's Registration Statement on Form S-3 filed on  March 5, 2004, and incorporated herein by reference).
     
10.20

Common  Stock Purchase Warrant to Purchase 370,000 Shares of Common Stock, issued by  Home Solutions of America, Inc. to Laurus Master Fund, Ltd., dated January  22, 2004 (filed as Exhibit 10.4 to the Company's Registration Statement on  Form S-3 filed on March 5, 2004, and incorporated herein by reference).
     
10.21

Series  A Convertible Preferred Stock Purchase Agreement, dated March 1, 2004, by and  among Home Solutions of America, Inc. and the purchasers of Series A  Convertible Preferred Stock (filed as Exhibit 10.5 to the Company's  Registration Statement on Form S-3 filed on March 5, 2004, and incorporated  herein by reference).
     
10.22  

Registration  Rights Agreement, dated March 1, 2004, by and among Home Solutions of  America, Inc. and the purchasers of Series A Convertible Preferred Stock  (filed as Exhibit 10.6 to the Company's Registration Statement on Form S-3  filed on March 5, 2004, and incorporated herein by reference).
     
10.23  

Form  of Series B Warrant to Purchase Shares of Common Stock of Home Solutions of  America, Inc., as issued to the purchasers of Series A Convertible Preferred  Stock (filed as Exhibit 10.8 to the Company's Registration Statement on Form  S-3 filed on March 5, 2004, and incorporated herein by reference).
     
-22-

10.24*

Stock  Option Agreement by and between Home Solutions of America, Inc. and Frank J.  Fradella, dated January 27, 2004 (filed as Exhibit 10.27 to the Company's  Quarterly Report on Form 10-QSB for the quarter ended March 31, 2004, and  incorporated herein by reference).
     
10.25

Series  B Convertible Preferred Stock Purchase Agreement, dated July 19, 2004,  by and among Home Solutions of America, Inc. and the purchasers of Series B  Convertible Preferred Stock (filed as Exhibit 10.1 to the Company's Current  Report on Form 8-K filed on July 20, 2004, and incorporated herein by  reference).
     
10.26

Registration  Rights Agreement, dated July 19, 2004, by and among Home Solutions of  America, Inc., Victus Capital, LP, and Vicis Capital Master Fund (filed as  Exhibit 10.2 to the Company's Current Report on Form 8-K filed on July 20,  2004, and incorporated herein by reference).
     
10.27

Financial  Advisory Agreement, dated July 19, 2004, by and among Home Solutions of  America, Inc., Victus Capital, LP, and Vicis Capital Master Fund (filed as  Exhibit 10.3 to the Company's Current Report on Form 8-K filed on July 20,  2004, and incorporated herein by reference).
     
10.28

Form  of Series C Warrant to Purchase Shares of Common Stock of Home Solutions of  America, Inc., dated July 19, 2004, as issued to Victus Capital, LP and  Vicis Capital Master Fund (filed as Exhibit 10.4 to the Company's Current  Report on Form 8-K filed on July 20, 2004, and incorporated herein by  reference).
     
10.29

Form  of Series D Warrant to Purchase Shares of Common Stock of Home Solutions of  America, Inc., dated July 19, 2004, as issued to Victus Capital, LP and  Vicis Capital Master Fund (filed as Exhibit 10.5 to the Company's Current  Report on Form 8-K filed on July 20, 2004, and incorporated herein by  reference). 
     
10.30

Registration  Rights Agreement, dated July 19, 2004, by and among Home Solutions of  America, Inc., Victus Capital, LP, and Vicis Capital Master Fund (filed as  Exhibit 10.6 to the Company's Current Report on Form 8-K filed on July 20,  2004, and incorporated herein by reference).
     
10.31

Liquidating  Agreement between Home Solutions of America, Inc. and Acstar Insurance  Company, dated September 30, 2004 (filed as Exhibit 10.33 to the Company's  Quarterly Report on Form 10-QSB for the quarter ended June 30, 2004, and  incorporated herein by reference). 
     
10.32  *

Executive  Employment Agreement, dated December 20, 2004, between Frank J. Fradella and  Home Solutions of America, Inc. (filed as Exhibit 10.1 to the Company's  Current Report on Form 8-K filed on December 23, 2004, and incorporated  herein by reference).
     
10.33  * 

Stock  Option Agreement, dated December 20, 2004, between Frank J. Fradella and Home  Solutions of America, Inc. (filed as Exhibit 10.2 to the Company's Current  Report on Form 8-K filed on December 23, 2004, and incorporated herein by  reference).
     
10.34  *

Form  of Amended and Restated Stock Option Agreement, dated December 20, 2004,  between Home Solutions of America, Inc. and each of Michael S. Chadwick, Mark  W. White, and Willard W. Kimbrell (filed as Exhibit 10.3 to the Company's  Current Report on Form 8-K filed on December 23, 2004, and incorporated herein  by reference).
     
10.35  *

Form  of Stock Option Agreement, dated December 20, 2004, between Home Solutions of  America, Inc. and each of Frank J. Fradella, Michael S. Chadwick, Mark W.  White, and Willard W. Kimbrell (filed as Exhibit 10.4 to the Company's Current  Report on Form 8-K filed on December 23, 2004, and incorporated herein by  reference).
     
10.36  *

First  Amendment to Stock Option Agreement dated July 31, 2003, dated December 20,  2004, between Home Solutions of America, Inc. and Rick J. O'Brien (filed as  Exhibit 10.5 to the Company's Current Report on Form 8-K filed on December  23, 2004, and incorporated herein by reference).
     
10.37  *

First  Amendment to Stock Option Agreement dated December 2, 2003, dated December  20, 2004, between Home Solutions of America, Inc. and Rick J. O'Brien (filed  as Exhibit 10.6 to the Company's Current Report on Form 8-K filed on December  23, 2004, and incorporated herein by reference).
     
10.38

Loan  Agreement, dated March 31, 2005, by and between Home Solutions of America,  Inc. and Petra Mezzanine Fund, L.P. (filed as Exhibit 10.1 to the Company's  Current Report on Form 8-K filed on April 6, 2005, and incorporated herein by  reference).
     
10.39

Security  Agreement, dated March 31, 2005, by and among Home Solutions of America, Inc.,  CBR Acquisition Corp., P.W. Stephens, Inc., and Petra Mezzanine Fund, L.P.  (filed as Exhibit 10.3 to the Company's Current Report on Form 8-K filed on  April 6, 2005, and incorporated herein by reference).
     
10.40

Stock  Purchase Warrant, dated March 31, 2005, issued by Home Solutions of America,  Inc. to Petra Mezzanine Fund, L.P. (filed as Exhibit 10.4 to the Company's  Current Report on Form 8-K filed on April 6, 2005, and incorporated herein by  reference).
     
10.41

Investors'  Rights Agreement, dated March 31, 2005, by and among Home Solutions of  America, Inc., Petra Mezzanine Fund, L.P., Frank J. Fradella and Rick J.  O'Brien (filed as Exhibit 10.5 to the Company's Current Report on Form 8-K  filed on April 6, 2005, and incorporated herein by reference).
     
10.42

Exclusive  Supply Agreement, dated March 30, 2005, between Cornerstone Building and  Remodeling, Inc. and Cornerstone Granite & Marble Wholesale, Inc. (filed  as Exhibit 10.6 to the Company's Current Report on Form 8-K filed on April 6,  2005, and incorporated herein by reference).

-23-

 

10.43  *

Executive  Employment Agreement, dated March 31, 2005, between Cornerstone Building and  Remodeling, Inc. and Anthony Leeber, Jr. +
     
10.44  

Registration  Rights Agreement, dated March 31, 2005, between Anthony Leeber, Jr. and Home  Solutions of America, Inc. +
     
10.45

Promissory  Note, in the original principal amount of $500,000, issued by Home Solutions  of America, Inc. to Laddcap Value Partners L.P., dated April 18, 2005 (filed  as Exhibit 10.1 to the Company's Current Report on Form 8-K filed on April  22, 2005, and incorporated herein by reference).
     
10.46

Stock  Purchase Warrant, dated April 18, 2005, issued by Home Solutions of America,  Inc. to Laddcap Value Partners L.P. (filed as Exhibit 10.2 to the Company's  Current Report on Form 8-K filed on April 22, 2005, and incorporated herein  by reference).
     
10.47

Joinder  Agreement to Loan Agreement, dated April 18, 2005, among Home Solutions of  America, Inc., Laddcap Value Partners L.P., and Petra Mezzanine Fund, L.P.  (filed as Exhibit 10.3 to the Company's Current Report on Form 8-K filed on  April 22, 2005, and incorporated herein by reference).
     
10.48

Joinder  Agreement to Investors' Rights Agreement, dated April 18, 2005, among Laddcap  Value Partners L.P., Petra Mezzanine Fund, L.P., Home Solutions of America,  Inc., Frank J. Fradella and Rick J. O'Brien (filed as Exhibit 10.4 to the  Company's Current Report on Form 8-K filed on April 22, 2005, and  incorporated herein by reference).
     
10.49

Amended  and Restated Promissory Note, in the original principal amount of $4,000,000,  issued by Home Solutions of America, Inc. to Petra Mezzanine Fund, L.P.,  dated March 31, 2005 (filed as Exhibit 10.5 to the Company's Current Report  on Form 8-K filed on April 22, 2005, and incorporated herein by reference).
     
10.50

First  Amendment to Stock Purchase Warrant, dated April 15, 2005, by and between  Home Solutions of America, Inc. and Petra Mezzanine Fund, L.P. (filed as  Exhibit 10.6 to the Company's Current Report on Form 8-K filed on April 22,  2005, and incorporated herein by reference).
     
10.51

First  Amendment to Investors' Rights Agreement, dated April 15, 2005, by and among  Home Solutions of America, Inc., Petra Mezzanine Fund, L.P., Frank J.  Fradella and Rick J. O'Brien (filed as Exhibit 10.7 to the Company's Current  Report on Form 8-K filed on April 22, 2005, and incorporated herein by  reference).
     31.1Rule 13a-14(a)/15d-14(a)  Certification of Chief Executive Officer. +     31.2Rule 13a-14(a)/15d-14(a)  Certification of Chief Financial Officer. +     32.1Section 1350 Certifications.  +
* Denotes a management contract or compensatory plan orarrangement.

+ Filed herewith.

 

-24-

 

 

**SIGNATURES**

            Inaccordance with the requirements of the Exchange Act, the registrant causedthis report to be signed on its behalf by the undersigned, thereunto dulyauthorized.

           

                                                                        HOME SOLUTIONS OF AMERICA, INC.

** **

Dated:  May 23, 2005                             By:	      /s/ FRANK J. FRADELLA        

                                                                                     Frank J. Fradella

                                                                   Chairman, President & Chief Executive Officer

 

** **

** **
Dated: May 23, 2005                             By:        /s/ RICK J. O'BRIEN              	
                                                                                     Rick J.  O'Brien

                                                                            Chief Financial Officer |
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