----

----

----

| Nevada                                   |   | 88-0379462          |
|------------------------------------------|--------|---------------------|
| (State or other jurisdiction of          |   | (I.R.S. Employer    |
| incorporation or organization)           |   | Identification No.) |
|                                     |   |                |
| 18151 Lafayette Avenue, Omaha, Nebraska  |   | 68022               |
| (Address of principal executive offices) |   | (Zip Code)          |

----

----

----

----

FINDEX.COM, INC.

|                                                                                                                                                     | Page            |
|----------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------|
| PART I - FINANCIAL INFORMATION:                                                                                                                          |            |
|                                                                                                                                                     |            |
| Item 1.    Financial Statements:                                                                                                     | F-1             |
|                                                                                                                                                     |            |
| Balance Sheets – September 30, 2012 (unaudited) and December 31, 2011                                                                              | F-1             |
|                                                                                                                                                     |            |
| Statements of Operations (unaudited) for the three and nine months ending September 30, 2012 and for the three and nine months ending September 30, 2011 | F-2             |
|                                                                                                                                                     |            |
| Statements of Cash Flows (unaudited) for the nine months ending September 30, 2012 and for the nine months ending September 30, 2011                     | F-3             |
|                                                                                                                                                     |            |
| Notes to Unaudited Financial Statements                                                                                                                  | F-4             |
|                                                                                                                                                     |            |
| Item 2.    Management's Discussion and Analysis of Financial Condition and Results of Operations                                     | 1               |
|                                                                                                                                                     |            |
| Item 3.    Quantitative and Qualitative Disclosures About Market Risk                                                                |   7   |
|                                                                                                                                                     |            |
| Item 4T.  Controls and Procedures                                                                                                              |   7   |
|                                                                                                                                                     |            |
| PART II - OTHER INFORMATION:                                                                                                                             | 8          |
|                                                                                                                                                     |            |
| Item 1.    Legal Proceedings                                                                                                         |   8   |
|                                                                                                                                                     |            |
| Item 1A. Risk Factors                                                                                                                                    |   8   |
|                                                                                                                                                     |            |
| Item 2.    Unregistered Sales of Equity Securities and Use of Proceeds                                                               |   8   |
|                                                                                                                                                     |            |
| Item 3.    Defaults Upon Senior Securities                                                                                           |   8   |
|                                                                                                                                                     |            |
| Item 4.    (Removed and Reserved)                                                                                                    |   8   |
|                                                                                                                                                     |            |
| Item 5.    Other Information                                                                                                         |   8   |
|                                                                                                                                                     |            |
| Item 6.    Exhibits                                                                                                                  |   8   |
|                                                                                                                                                     |            |
| Signatures                                                                                                                                               |   11  |

----

PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

| Findex.com, Inc.                                                      |   |
|-----------------------------------------------------------------------|--------|
| CONDENSED CONSOLIDATED BALANCE SHEETS                                 |   |
|                                                                  |   |
|                                                                  |   | September 30, 2012 |   |   | December 31, 2011 |   |
|                                                                  |   | (Unaudited) |   |   | (Audited) |   |
| Assets                                                                |   |
| Current assets:                                                       |   |
| Cash and cash equivalents                                             |   | $ | 2,750 |   |   | $ | 161,629 |   |
| Accounts receivable, trade, net                                       |   |   | 1,161 |   |   |   | 8,104 |   |
| Receivable, in escrow                                                 |   |   | 36,957 |   |   |   | 47,264 |   |
| Inventories, net                                                      |   |   | 2,605 |   |   |   | 4,629 |   |
| Other current assets                                                  |   |   | 2,584 |   |   |   | 14,890 |   |
| Total current assets                                                  |   |   | 46,057 |   |   |   | 236,516 |   |
| Property and equipment, net                                           |   |   | 1,122 |   |   |   | 2,295 |   |
| Intangible assets, net                                                |   |   | 76,252 |   |   |   | 91,503 |   |
| Other assets                                                          |   |   | --- |   |   |   | 18,781 |   |
| Total assets                                                          |   | $ | 123,431 |   |   | $ | 349,095 |   |
|                                                                  |   |
| Liabilities and stockholders’ equity (deficit)                  |   |
| Current liabilities:                                                  |   |
| Current portion of term debt                                          |   | $ | 28,783 |   |   | $ | 33,188 |   |
| Accounts payable, trade                                               |   |   | 114,815 |   |   |   | 131,114 |   |
| Accounts payable, related party                                       |   |   | 24,857 |   |   |   | 10,561 |   |
| Accrued royalties                                                     |   |   | 44,672 |   |   |   | 37,825 |   |
| Accrued payroll                                                       |   |   | 67,307 |   |   |   | 60,463 |   |
| Other current liabilities                                             |   |   | 67,560 |   |   |   | 21,410 |   |
| Other current liabilities from discontinued operations                |   |   | 114,368 |   |   |   | 153,383 |   |
| Total current liabilities                                             |   |   | 462,362 |   |   |   | 447,944 |   |
| Long-term debt, net                                                   |   |   | --- |   |   |   | --- |   |
| Deferred income taxes, net                                            |   |   | --- |   |   |   | --- |   |
| Commitments and contingencies (Note 9)                                |   |
| Stockholders’ equity (deficit):                                 |   |
| Preferred stock, $.001 par value                                      |   |
| 5,000,000 shares authorized                                           |   |
| -0- and -0- shares issued and outstanding, respectively               |   |
| Common stock, $.001 par value                                         |   |
| 120,000,000 shares authorized,                                        |   |   |   |   |   |   |   |   |
| 77,993,935 and 77,993,935 shares issued and outstanding, respectively |   |   | 77,994 |   |   |   | 77,994 |   |
|  Paid-in capital                                                 |   |   | 8,088,488 |   |   |   | 8,088,488 |   |
|  Retained (deficit)                                              |   |   | (8,505,413 | ) |   |   | (8,265,331 | ) |
| Total stockholders’ equity (deficit)                            |   |   | (338,931 | ) |   |   | (98,849 | ) |
| Total liabilities and stockholders’ equity (deficit)            |   | $ | 123,431 |   |   | $ | 349,095 |   |
|                                                                  |   |
| See accompanying notes.                                               |   |

----

Table of Contents 

| Findex.com, Inc.                                                                    |   |
|-------------------------------------------------------------------------------------|--------|
| CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS                                     |   |
| (Unaudited)                                                                         |   |
|                                                                                |   |
|                                                                                |   | Three Months Ended |   |   | Nine Months Ended |   |
|                                                                                |   | September 30, |   |   | September 30, |   |
|                                                                                |   | 2012 |   |   | 2011 |   |   | 2012 |   |   | 2011 |   |
|                                                                                |   |
| Revenues, net of reserves and allowances                                            |   | $ | 17,518 |   |   | $ | 6,793 |   |   | $ | 44,663 |   |   | $ | 44,370 |   |
| Cost of sales                                                                       |   |   | 6,496 |   |   |   | 13,216 |   |   |   | 9,320 |   |   |   | 19,083 |   |
| Gross profit                                                                        |   |   | 11,022 |   |   |   | (6,423 | ) |   |   | 35,343 |   |   |   | 25,287 |   |
| Operating expenses:                                                                 |   |
| Sales and marketing                                                                 |   |   | 794 |   |   |   | (18,639 | ) |   |   | 2,473 |   |   |   | (6,805 | ) |
| General and administrative                                                          |   |   | 74,558 |   |   |   | 71,422 |   |   |   | 305,963 |   |   |   | 466,027 |   |
| Impairment expense                                                                  |   |   | --- |   |   |   | --- |   |   |   | 18,781 |   |   |   | --- |   |
| Total operating expenses                                                            |   |   | 75,352 |   |   |   | 52,783 |   |   |   | 327,217 |   |   |   | 459,222 |   |
| Loss from operations                                                                |   |   | (64,330 | ) |   |   | (59,206 | ) |   |   | (291,874 | ) |   |   | (433,935 | ) |
| Other income (expenses), net                                                        |   |   | (1,003 | ) |   |   | (541 | ) |   |   | (2,802 | ) |   |   | (10,038 | ) |
| Gain on debt settlement                                                             |   |   | --- |   |   |   | 34,866 |   |   |   | 28,504 |   |   |   | 34,866 |   |
| Loss from continuing operations before income taxes                                 |   |   | (65,333 | ) |   |   | (24,881 | ) |   |   | (266,172 | ) |   |   | (409,107 | ) |
| Income tax benefit                                                                  |   |   | --- |   |   |   | --- |   |   |   | --- |   |   |   | --- |   |
| Loss from continuing operations                                                     |   | $ | (65,333 | ) |   | $ | (24,881 | ) |   | $ | (266,172 | ) |   | $ | (409,107 | ) |
| Discontinued operations (Note 11):                                                  |   |
| Income from operations of discontinued component                                    |   |   | --- |   |   |   | 1,154,204 |   |   |   | 26,087 |   |   |   | 1,379,103 |   |
| Income tax (provision)                                                              |   |   | --- |   |   |   | --- |   |   |   | --- |   |   |   | --- |   |
| Income from discontinued operations, net of taxes                                   |   |   | --- |   |   |   | 1,154,204 |   |   |   | 26,087 |   |   |   | 1,379,103 |   |
| Net income (loss)                                                                   |   | $ | (65,333 | ) |   | $ | 1,129,323 |   |   | $ | (240,085 | ) |   | $ | 969,996 |   |
|                                                                                |   |
| Net earnings (loss) per share - Basic & Diluted:                                |   |
| Net loss per share from continuing operations                                       |   | $ | 0.00 |   |   | $ | 0.00 |   |   | $ | 0.00 |   |   | $ | (0.01 | ) |
| Net income per share from discontinued operations                                   |   | $ | 0.00 |   |   | $ | 0.02 |   |   | $ | 0.00 |   |   | $ | 0.02 |   |
| Net income (loss) per share                                                         |   | $ | 0.00 |   |   | $ | 0.02 |   |   | $ | 0.00 |   |   | $ | 0.01 |   |
|                                                                                |   |
| Weighted average shares outstanding:                                                |   |
| Weighted average shares used in computing basic and diluted income (loss) per share |   |   | 77,993,935 |   |   |   | 68,868,930 |   |   |   | 77,993,935 |   |   |   | 68,335,147 |   |
|                                                                                |   |
| See accompanying notes.                                                             |   |

----

Table of Contents 

| Findex.com, Inc.                                                                                |   |
|-------------------------------------------------------------------------------------------------|--------|
| CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS                                                 |   |
| (Unaudited)                                                                                     |   |
|                                                                                            |   |
| Nine Months Ended September 30,                                                                 |   | 2012 |   |   | 2011 |   |
|                                                                                            |   |
| Cash flows from operating activities:                                                           |   |
| Cash received from customers                                                                    |   | $ | 60,863 |   |   | $ | 675,312 |   |
| Cash paid to suppliers and employees                                                            |   |   | (214,926 | ) |   |   | (1,351,505 | ) |
| Other operating activities, net                                                                 |   |   | (411 | ) |   |   | (6,703 | ) |
| Net cash (used) by operating activities                                                         |   |   | (154,474 | ) |   |   | (682,896 | ) |
| Cash flows from investing activities:                                                           |   |
| Proceeds from sale of software product line                                                     |   |   | --- |   |   |   | 975,000 |   |
| Other investing activities, net                                                                 |   |   | --- |   |   |   | 7,170 |   |
| Net cash provided by investing activities                                                       |   |   | --- |   |   |   | 982,170 |   |
| Cash flows from financing activities:                                                           |   |
| Contributed capital                                                                             |   |   | --- |   |   |   | 22,752 |   |
| Payments made on term debt                                                                      |   |   | (4,405 | ) |   |   | (38,324 | ) |
| Net cash (used) by financing activities                                                         |   |   | (4,405 | ) |   |   | (15,572 | ) |
| Net (decrease) increase in cash and cash equivalents                                            |   |   | (158,879 | ) |   |   | 283,702 |   |
| Cash and cash equivalents, beginning of period                                                  |   |   | 161,629 |   |   |   | 22,027 |   |
| Cash and cash equivalents, end of period                                                        |   | $ | 2,750 |   |   | $ | 305,729 |   |
|                                                                                            |   |
| Reconciliation of net loss to cash flows from continuing and discontinued operating activities: |   |
| Net (loss) income                                                                               |   | $ | (240,085 | ) |   | $ | 969,996 |   |
| Adjustments to reconcile net (loss) income to net cash used by operating activities:            |   |
| Depreciation & amortization                                                                 |   |   | 16,274 |   |   |   | 39,410 |   |
| Bad debts provision                                                                             |   |   | (100 | ) |   |   | (17,491 | ) |
| Stock and warrants issued for services                                                          |   |   | --- |   |   |   | 7,248 |   |
| Loss (gain) on sale of property and equipment                                                   |   |   | 150 |   |   |   | (2,134 | ) |
| (Gain) on debt settlement                                                                       |   |   | (54,591 | ) |   |   | (558,409 | ) |
| (Gain) on sale of software product line                                                         |   |   | --- |   |   |   | (972,082 | ) |
| Loss on impairment expense                                                                      |   |   | 18,781 |   |   |   | 284,954 |   |
| Change in assets and liabilities:                                                               |   |
| Decrease in accounts receivable                                                                 |   |   | 17,350 |   |   |   | 22,688 |   |
| Decrease in inventories                                                                         |   |   | 2,024 |   |   |   | 58,704 |   |
| Decrease in other current assets                                                                |   |   | 12,306 |   |   |   | 17,348 |   |
| (Decrease) in accrued royalties                                                                 |   |   | (6,081 | ) |   |   | (150,850 | ) |
| Increase (decrease) in accounts payable                                                         |   |   | 17,502 |   |   |   | (301,714 | ) |
| Increase (decrease) in other liabilities                                                        |   |   | 61,996 |   |   |   | (80,564 | ) |
| Net cash (used) provided by operating activities                                                |   | $ | (154,474 | ) |   | $ | (682,896 | ) |
|                                                                                            |   |
| See accompanying notes.                                                                         |   |

----

Table of Contents 

Findex.com, Inc.

----

Table of Contents 

|   | ▪ | planning the website,                                                                            |
|--------|---------|--------------------------------------------------------------------------------------------------|
|   | ▪ | developing the applications and infrastructure until technological feasibility is established,   |
|   | ▪ | developing graphics such as borders, background and text colors, fonts, frames, and buttons, and |
|   | ▪ | operating the site such as training, administration and maintenance.                             |

|   | ▪ | obtain and register an Internet domain name,                                                                                                                          |
|--------|---------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | ▪ | develop or acquire software tools necessary for the development work,                                                                                                 |
|   | ▪ | develop or acquire software necessary for general website operations,                                                                                                 |
|   | ▪ | develop or acquire code for web applications,                                                                                                                         |
|   | ▪ | develop or acquire (and customize) database software and software to integrate applications such as corporate databases and accounting systems into web applications, |
|   | ▪ | develop HTML web pages or templates,                                                                                                                                  |
|   | ▪ | install developed applications on the web server,                                                                                                                     |
|   | ▪ | create initial hypertext links to other websites or other locations within the website, and                                                                           |
|   | ▪ | test the website applications.                                                                                                                                        |

----

Table of Contents 

| For the Three Months Ended September 30,    |   | 2012   |       |   | 2011   |   |
|---------------------------------------------|--------|--------|------------|--------|--------|--------|
|                                        |   |
| Net loss from continuing operations         |   | $      | (65,333    | )      |   | $      | (24,881 | ) |
| Preferred stock dividends                   |   |   | ---        |   |   |   | --- |   |
| Net loss available to common shareholders   |   | $      | (65,333    | )      |   | $      | (24,881 | ) |
|                                        |   |   |       |   |   |   |   |   |
| Net income from discontinued operations     |   | $      | ---        |   |   | $      | 1,154,204 |   |
| Preferred stock dividends                   |   |   | ---        |   |   |   | --- |   |
| Net income available to common shareholders |   | $      | ---        |   |   | $      | 1,154,204 |   |
|                                        |   |
| Basic weighted average shares outstanding   |   |   | 77,993,935 |   |   |   | 68,868,930 |   |
| Dilutive effect of:                         |   |
| Stock options                               |   |   | ---        |   |   |   | --- |   |
| Warrants                                    |   |   | ---        |   |   |   | --- |   |
| Diluted weighted average shares outstanding |   |   | 77,993,935 |   |   |   | 68,868,930 |   |

----

Table of Contents 

| For the Nine Months Ended September 30,     |   | 2012   |       |   | 2011   |   |
|---------------------------------------------|--------|--------|------------|--------|--------|--------|
|                                        |   |
| Net loss from continuing operations         |   | $      | (266,172   | )      |   | $      | (409,107 | ) |
| Preferred stock dividends                   |   |   | ---        |   |   |   | --- |   |
| Net loss available to common shareholders   |   | $      | (266,172   | )      |   | $      | (409,107 | ) |
|                                        |   |   |       |   |   |   |   |   |
| Net income from discontinued operations     |   | $      | 26,087     |   |   | $      | 1,379,103 |   |
| Preferred stock dividends                   |   |   | ---        |   |   |   | --- |   |
| Net income available to common shareholders |   | $      | 26,087     |   |   | $      | 1,379,103 |   |
|                                        |   |
| Basic weighted average shares outstanding   |   |   | 77,993,935 |   |   |   | 68,335,147 |   |
| Dilutive effect of:                         |   |
| Stock options                               |   |   | ---        |   |   |   | --- |   |
| Warrants                                    |   |   | ---        |   |   |   | --- |   |
| Diluted weighted average shares outstanding |   |   | 77,993,935 |   |   |   | 68,335,147 |   |

| Raw materials                       |   | $      | 2,276  |   |
|-------------------------------------|--------|--------|--------|--------|
| Finished goods                      |   |   | 2,604  |   |
| Less reserve for obsolete inventory |   |   | (2,275 | )      |
| Inventories                         |   | $      | 2,605  |   |

----

Table of Contents 

| Balance December 31, 2011                                      |   | $      | 500  |   |
|----------------------------------------------------------------|--------|--------|------|--------|
| Bad debts provision (included in Sales and marketing expenses) |   |   | (100 | )      |
| Accounts written off                                           |   |   | ---  |   |
| Collection of accounts previously written off                  |   |   | ---  |   |
| Balance September 30, 2012                                     |   | $      | 400  |   |

| Balance December 31, 2011                                   |   | $      | 1,000 |   |
|-------------------------------------------------------------|--------|--------|-------|--------|
| Provision for obsolete inventory                            |   |   | 1,298 |   |
| Obsolete inventory written off                              |   |   | (23   | )      |
| Reserve for obsolete inventory from discontinued operations |   |   | ---   |   |
| Balance September 30, 2012                                  |   | $      | 2,275 |   |

| Balance December 31, 2011              |   | $      | 1,500 |   |
|----------------------------------------|--------|--------|-------|--------|
| Return provision – sales         |   |   | (212  | )      |
| Return provision – cost of sales |   |   | (135  | )      |
| Returns processed                      |   |   | (803  | )      |
| Balance September 30, 2012             |   | $      | 350   |   |

| Unsecured term note payable to a former shareholder due January 2012, plus interest at 5% APR. Interest on overdue principal accruing at 10% APR. |   | $28,783 |
|---------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------|
|      Current portion of debt                                                                                                  |   | $28,783 |

----

Table of Contents 

|               |   | Chief Executive Officer |   |
|--------------------|--------|-------------------------|--------|
| Base Annual Salary |   | $                       | 75,000 |   |

|                                              |   | Accrued Base Salary |   |   | Vested Deferred Vacation Compensation |   |
|---------------------------------------------------|--------|---------------------|--------|--------|---------------------------------------|--------|
| Included in Accrued Payroll at September 30, 2012 |   | $                   | 39,697 |   |                                  | $      | 14,424 |   |

----

Table of Contents 

| Other current liabilities from discontinued operations: |   | September 30, 2012 |    |   | December 31, 2011 |   |
|---------------------------------------------------------|--------|--------------------|---------|--------|-------------------|--------|
| Accrued royalties                                       |   | $                  | 114,368 |   |              | $      | 153,383 |   |
| Other current liabilities from discontinued operations  |   | $                  | 114,368 |   |              | $      | 153,383 |   |

| Nine Months Ended September 30,                                                                                                        |   | 2012   |   |    | 2011      |     |
|----------------------------------------------------------------------------------------------------------------------------------------|--------|--------|--------|---------|-----------|----------|
| Gross revenues                                                                                                                         |   | $      | ---    |    | $    | 658,283  |   |
| Less estimated sales returns and allowances                                                                                            | ---    |   |   | 40,727  |      |
| Net revenues                                                                                                                           |   |   | ---    |    |      | 699,010  |   |
| Cost of sales                                                                                                                          |   |   | ---    |    |      | 158,741  |   |
| Gross profit                                                                                                                           |   |   | ---    |    |      | 540,269  |   |
| Operating expenses:                                                                                                                    |   |   |   |    |      |     |   |
| Advertising and direct marketing                                                                                                       |   | ---    |   |    | 54,646    |     |
| Sales and marketing wages                                                                                                              |   |   | ---    |    |      | 101,777  |   |
| Total sales and marketing                                                                                                              |   |   | ---    |    |      | 156,423  |   |
| Research and development                                                                                                               |   |   | ---    |    |      | 142,411  |   |
| Rent                                                                                                                                   |   |   | ---    |    |      | 20,636   |   |
| Other general and administrative costs                                                                                                 |   |   | ---    |    |      | 48,734   |   |
| Total general and administrative                                                                                                       |   |   | ---    |    |      | 211,781  |   |
| Income from operations of discontinued component                                                                                       | ---    |   |   | 172,065 |      |
| Gain on sale of software product line                                                                                                  |   | ---    |   |    | 972,082   |     |
| Impairment expense                                                                                                                     |   |   | ---    |    |      | (288,587 | )  |
| Gain on debt settlement                                                                                                                |   |   | 26,087 |    |      | 523,543  |   |
| Income tax (provision)                                                                                                                 |   |   | ---    |    |      | ---      |   |
|                Income from discontinued operations, net of taxes | $      | 26,087 |   | $  | 1,379,103 |     |

----

Table of Contents 

----

Table of Contents 

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

----

Table of Contents 

| Statements of Continuing Operations for Quarters Ending September 30 |   | 2012   |     |   | 2011   |   |     | Change |   |
|----------------------------------------------------------------------|--------|--------|----------|--------|--------|--------|----------|--------|--------|
| Net revenues                                                         |   | $      | 44,663   |   |   | $      | 44,370   |   |   | $ | 293 |   |
| Cost of sales                                                        |   |   | (9,320   | )      |   |   | (19,083  | )      |   |   | 9,763 |   |
| Gross profit                                                         |   | $      | 35,343   |   |   | $      | 25,287   |   |   | $ | 10,056 |   |
| Sales, marketing and general and administrative expenses             |   |   | (308,436 | )      |   |   | (459,222 | )      |   |   | 150,786 |   |
| Impairment expense                                                   |   |   | (18,781  | )      |   |   | ---      |   |   |   | (18,781 | ) |
| Total operating expenses                                             |   | $      | (327,217 | )      |   | $      | (459,222 | )      |   | $ | 132,005 |   |
| Loss from operations                                                 |   | $      | (291,874 | )      |   | $      | (433,935 | )      |   | $ | 142,061 |   |
| Other income (expenses), net                                         |   |   | (2,802   | )      |   |   | (10,038  | )      |   |   | 7,236 |   |
| Gain on debt settlement                                              |   |   | 28,504   |   |   |   | 34,866   |   |   |   | (6,362 | ) |
| Loss before income taxes                                             |   | $      | (266,172 | )      |   | $      | (409,107 | )      |   | $ | 142,935 |   |
| Income tax (provision)                                               |   |   | ---      |   |   |   | ---      |   |   |   | --- |   |
| Net loss from continuing operations                                  |   | $      | (266,172 | )      |   | $      | (409,107 | )      |   | $ | 142,935 |   |

|   | ▪ | relatively stable net revenues attributable to a decrease in retail sales for our Greek and Hebrew Tutor software products which was offset by a decrease in sales returns attributable to our FormTool® product line;                                                                                                                                               |
|--------|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | ▪ | a decrease in cost of sales due to the decrease in our direct costs and freight costs associated with the decrease in our Greek and Hebrew Tutor software product sales;                                                                                                                                                                                                  |
|   | ▪ | a decrease in sales, marketing and general and administrative expenses resulting from our continued cost-cutting initiatives;                                                                                                                                                                                                                                             |
|   | ▪ | an impairment expense related to previously capitalized website development costs for our FormTool.com website as we have postponed indefinitely the plan to revamp the website due to a lack of available financial and human resources;                                                                                                                                 |
|   | ▪ | a decrease in interest expense, included within Other income (expenses), due to the reduction in our trade payables and note payables; and                                                                                                                                                                                                                                |
|   | ▪ | a decrease in gain on debt settlements as we experienced fewer negotiations with vendors to accept a reduction in trade payables owed to them, debt settlements with customers whom had a credit balance owed to them by us, and finally a settlement agreement with a former employee with whom we had payroll accrued and unpaid from June 2010 through September 2011. |

----

Table of Contents 

|                                                                   |   |   |   |       |   |   |   |       |   |    |   | Change |   |
|------------------------------------------------------------------------|--------|--------|--------|------------|--------|--------|--------|------------|--------|---------|--------|--------|--------|
| Revenues for Continuing Operations for Nine Months Ending September 30 |   | 2012   |   | % to Sales |   | 2011   |   | % to Sales |   | $       |   |   | %      |   |
| Gross revenues                                                         |   | $      | 44,451 |       |   | 100    | %      |       | $      | 65,073  |   |   | 100    | % |   | $ | (20,622 | ) |   | 32 | % |
| Less estimated sales returns and allowances                            |   |   | 212    |       |   | 0      | %      |       |   | (20,703 | )      |   | 32     | % |   |   | 20,915 |   |   | 101 | % |
| Net revenues                                                           |   | $      | 44,663 |       |   | 100    | %      |       | $      | 44,370  |   |   | 68     | % |   | $ | 293 |   |   | 1 | % |

|   | ▪ | decrease in our retail sales for our Greek and Hebrew Tutor software products as mentioned above;                                                                                                                                                              |
|--------|---------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | ▪ | a portion of our sales in the FormTool® product line were to end users as a downloadable product during the nine months September 30, 2012 as compared to slightly more overall retail product sales during the nine months ended September 30, 2011; and |
|   | ▪ | a portion of our sales in the FormTool® product line were generated from our licensing agreement with a certain publisher whom sells our FormTool® product line in which we do not incur any direct costs or freight costs.                          |

----

Table of Contents 

|                                                                                                  |   |   |    |       |   |   |   |       |   |     |   | Change |   |
|-------------------------------------------------------------------------------------------------------|--------|--------|---------|------------|--------|--------|--------|------------|--------|----------|--------|--------|--------|
| Sales, General and Administrative Costs for Continuing Operations for Nine Months Ending September 30 |   | 2012   |    | % to Sales |   | 2011   |   | % to Sales |   | $        |   |   | %      |   |
| Selected expenses:                                                                                    |   |
| Advertising and direct marketing                                                                      |   | $      | 2,573   |       |   | 6      | %      |       | $      | 10,686   |   |   | 16     | % |   | $ | (8,113 | ) |   | 76 | % |
| Bad debt provision                                                                                    |   |   | (100    | )          |   | 0      | %      |       |   | (17,491  | )      |   | 27     | % |   |   | 17,391 |   |   | 99 | % |
| Total sales and marketing                                                                             |   |   | 2,473   |       |   | 6      | %      |       | $      | (6,805   | )      |   | 10     | % |   | $ | 9,278 |   |   | 136 | % |
| Personnel costs                                                                                       |   | $      | 125,422 |       |   | 282    | %      |       | $      | 448,631  |   |   | 689    | % |   | $ | (323,209 | ) |   | 72 | % |
| Amortization and depreciation                                                                         |   |   | 16,274  |       |   | 37     | %      |       |   | 39,410   |   |   | 61     | % |   |   | (23,136 | ) |   | 59 | % |
| Accounting                                                                                            |   |   | 47,927  |       |   | 108    | %      |       |   | 60,917   |   |   | 94     | % |   |   | (12,990 | ) |   | 21 | % |
| Legal                                                                                                 |   |   | 34,578  |       |   | 78     | %      |       |   | 80,231   |   |   | 123    | % |   |   | (45,653 | ) |   | 57 | % |
| Other general and administrative costs                                                                |   |   | 81,762  |       |   | 184    | %      |       |   | (163,162 | )      |   | 251    | % |   |   | 244,924 |   |   | 150 | % |
| Total general and administrative                                                                      |   | $      | 305,963 |       |   | 688    | %      |       | $      | 466,027  |   |   | 716    | % |   | $ | (160,064 | ) |   | 34 | % |
|      Total sales, marketing, general and administrative                      |   | $      | 308,436 |       |   | 694    | %      |       | $      | 459,222  |   |   | 706    | % |   | $ | (150,786 | ) |   | 33 | % |

|   | ▪ | a decrease in advertising and direct marketing costs in relation to our FormTool® product line;                                                                                                                                                                                                         |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   | ▪ | a decrease in our bad debt provision, as comparatively, we were absent of the increase in the provision we experienced for the nine months ended September 30, 2011 due to the overall change of character of our receivables as a result of the sale of the QuickVerse® product line;                  |
|   | ▪ | a large decrease in personnel expenses, specifically the elimination of our fulfillment and development team and our Chief Technology Officer, as a result of the sale of the QuickVerse® product line to WORDsearch;                                                                                   |
|   | ▪ | a decrease in depreciation due to the age of our property and equipment as well as the elimination of our facilities last year, which ultimately led to the sale of some of our property and equipment;                                                                                                      |
|   | ▪ | a decrease in amortization due to the following:                                                                                                                                                                                                                                                             |
|   |    | ▪                                                                                                                                                                                                                                                                                                      | the completion of necessary amortization on the existing FormTool.com website which ended in August 2011; and |
|   |    | ▪                                                                                                                                                                                                                                                                                                      | a decrease in the amortization of the FormTool® product line assets we acquired in February 2008, which are being written down over periods ranging in each case from less than one year to ten years; |
|   | ▪ | a decrease in accounting expenses due to the decrease in audit fees, which is partially offset by an increase in contractor fees for accounting work;                                                                                                                                                        |
|   | ▪ | a decrease in legal costs as we experienced fewer legal costs as compared to the legal costs incurred during the nine months ended September 30, 2011, of which were attributed to the relatively dramatic changes to our business and operations as a result of the QuickVerse® product line sale; and |
|   | ▪ | an overall decrease in other general and administrative costs resulting from our continued cost-cutting initiatives.                                                                                                                                                                                         |

----

Table of Contents 

| Working Capital     |   | September 30, 2012 |      |   | December 31, 2011 |   |
|---------------------|--------|--------------------|-----------|--------|-------------------|--------|
| Current assets      |   | $                  | 46,057    |   |              | $      | 236,516 |   |
| Current liabilities |   | $                  | 462,362   |   |              | $      | 447,944 |   |
| Retained deficit    |   | $                  | 8,505,414 |   |              | $      | 8,265,331 |   |

----

Table of Contents 

| Cash Flows for Nine Months Ending September 30 |   | 2012 |     |   | 2011   |   |     | Change |   |   | %        |   |
|------------------------------------------------|--------|------|----------|--------|--------|--------|----------|--------|--------|--------|----------|--------|
| Cash flows (used) by operating activities      |   | $    | (154,474 | )      |   | $      | (682,896 | )      |   | $      | 528,422  |   |   |   | 77 | % |
| Cash flows provided by investing activities    |   | $    | ---      |   |   | $      | 982,170  |   |   | $      | (982,170 | )      |   |   | 100 | % |
| Cash flows (used) by financing activities      |   | $    | (4,405   | )      |   | $      | (15,572  | )      |   | $      | 11,167   |   |   |   | 72 | % |

----

Table of Contents 

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

ITEM 4T. CONTROLS AND PROCEDURES.

----

Table of Contents 

PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

ITEM 1A. RISK FACTORS.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

ITEM 4. (REMOVED AND RESERVED).

ITEM 5. OTHER INFORMATION.

ITEM 6. EXHIBITS.

| No.     | Description of Exhibit                                                                                                                                                                          |
|---------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|    |                                                                                                                                                                                            |
| 2.1     | Share Exchange Agreement between Findex.com, Inc. and the stockholders of Reagan Holdings, Inc. dated March 7, 2000, incorporated by reference to Exhibit 2.1 on Form 8-K filed March 15, 2000. |
|    |                                                                                                                                                                                            |
| 3(i)(1) | Restated Articles of Incorporation of Findex.com, Inc. dated June 1999 incorporated by reference to Exhibit 3.1 on Form 8-K filed March 15, 2000.                                               |
|    |                                                                                                                                                                                            |
| 3(i)(2) | Amendment to Articles of Incorporation of Findex.com, Inc. dated November 10, 2004 incorporated by reference to Exhibit 3.1(ii) on Form 10-QSB filed November 10, 2004.                         |
|    |                                                                                                                                                                                            |
| 3(ii)   | Restated By-Laws of Findex.com, Inc., incorporated by reference to Exhibit 3.3 on Form 8-K filed March 15, 2000.                                                                                |
|    |                                                                                                                                                                                            |
| 10.1    | Stock Incentive Plan of Findex.com, Inc. dated May 7, 1999, incorporated by reference to Exhibit 10.1 on Form 10-KSB/A filed May 13, 2004.                                                      |
|    |                                                                                                                                                                                            |
| 10.2    | Share Exchange Agreement between Findex.com, Inc. and the stockholders of Reagan Holdings Inc., dated March 7, 2000, incorporated by reference to Exhibit 2.1 on Form 8-K filed March 15, 2000. |
|    |                                                                                                                                                                                            |

----

Table of Contents 

| 10.3   | License Agreement between Findex.com, Inc. and Parsons Technology, Inc. dated June 30, 1999, incorporated by reference to Exhibit 10.3 on Form 10-KSB/A filed May 13, 2004.                                                                    |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                           |
| 10.4   | Employment Agreement between Findex.com, Inc. and Steven Malone dated July 25, 2003, incorporated by reference to Exhibit 10.4 on Form 10-KSB/A filed May 13, 2004.                                                                            |
|   |                                                                                                                                                                                                                                           |
| 10.5   | Employment Agreement between Findex.com, Inc. and Kirk Rowland dated July 25, 2003, incorporated by reference to Exhibit 10.5 on Form 10-KSB/A filed May 13, 2004.                                                                             |
|   |                                                                                                                                                                                                                                           |
| 10.6   | Employment Agreement between Findex.com, Inc. and William Terrill dated June 7, 2002, incorporated by reference to Exhibit 10.6 on Form 10-KSB/A filed May 13, 2004.                                                                           |
|   |                                                                                                                                                                                                                                           |
| 10.7   | Restricted Stock Compensation Agreement between Findex.com, Inc. and John A. Kuehne dated July 25, 2003, incorporated by reference to Exhibit 10.7 on Form 10-KSB/A filed May 13, 2004.                                                        |
|   |                                                                                                                                                                                                                                           |
| 10.8   | Restricted Stock Compensation Agreement between Findex.com, Inc. and Henry M. Washington dated July 25, 2003, incorporated by reference to Exhibit 10.8 on Form 10-KSB/A filed May 13, 2004.                                                   |
|   |                                                                                                                                                                                                                                           |
| 10.9   | Restricted Stock Compensation Agreement between Findex.com, Inc. and William Terrill dated July 25, 2003, incorporated by reference to Exhibit 10.9 on Form 10-KSB/A filed May 13, 2004.                                                       |
|   |                                                                                                                                                                                                                                           |
| 10.10  | Stock Purchase Agreement, including the form of warrant agreement, between Findex.com, Inc. and Barron Partners, LP dated July 19, 2004, incorporated by reference to Exhibit 10.1 on Form 8-K filed July 28, 2004.                            |
|   |                                                                                                                                                                                                                                           |
| 10.11  | Amendment No. 1 to Stock Purchase Agreement between Findex.com, Inc. and Barron Partners, LP dated September 30, 2004, incorporated by reference to Exhibit 10.3 on Form 8-K filed October 6, 2004.                                            |
|   |                                                                                                                                                                                                                                           |
| 10.12  | Registration Rights Agreement between Findex.com, Inc. and Barron Partners, LP dated July 26, 2004, incorporated by reference to Exhibit 10.2 on Form 8-K filed July 28, 2004.                                                                 |
|   |                                                                                                                                                                                                                                           |
| 10.13  | Waiver Certificate between Findex.com, Inc. and Barron Partners, LP dated September 16, 2004, incorporated by reference to Exhibit 10.4 on Form 8-K filed October 6, 2004.                                                                     |
|   |                                                                                                                                                                                                                                           |
| 10.14  | Settlement Agreement between Findex.com, Inc., The Zondervan Corporation, Mattel, Inc., TLC Multimedia, Inc., and Riverdeep, Inc. dated October 20, 2003, incorporated by reference to Exhibit 10.14 on Form 10-KSB/A filed December 14, 2005. |
|   |                                                                                                                                                                                                                                           |
| 10.15  | Employment Agreement Extension between Findex.com, Inc and Steven Malone dated March 31, 2006, incorporated by reference to Exhibit 10.1 on Form 8-K filed April 6, 2006.                                                                      |
|   |                                                                                                                                                                                                                                           |
| 10.16  | Employment Agreement Extension between Findex.com, Inc and William Terrill dated March 31, 2006, incorporated by reference to Exhibit 10.2 on Form 8-K filed April 6, 2006.                                                                    |
|   |                                                                                                                                                                                                                                           |
| 10.17  | Employment Agreement Extension between Findex.com, Inc and Kirk R. Rowland dated March 31, 2006, incorporated by reference to Exhibit 10.3 on Form 8-K filed April 6, 2006.                                                                    |
|   |                                                                                                                                                                                                                                           |
| 10.18  | Promissory Note to Barron Partners, LP dated April 7, 2006, incorporated by reference to Exhibit 10.1 on Form 8-K filed April 13, 2006.                                                                                                        |
|   |                                                                                                                                                                                                                                           |
| 10.19  | Share Exchange Agreement between Findex.com, Inc. and the stockholders of Reagan Holdings Inc., dated March 7, 2000, incorporated by reference to Exhibit 2.1 on Form 8-K filed March 15, 2000.                                                |
|   |                                                                                                                                                                                                                                           |
| 10.20  | Convertible Secured Promissory Note between FindEx.com, Inc. and W. Sam Chandoha, dated July 20, 2006, incorporated by reference to Exhibit 10.1 on Form 8-K filed July 26, 2006.                                                              |
|   |                                                                                                                                                                                                                                           |

----

Table of Contents 

| 10.21  | Security Agreement between FindEx.com, Inc. and W. Sam Chandoha, dated July 20, 2006 incorporated by reference to Exhibit 10.2 on Form 8-K filed July 26, 2006.                                                             |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                        |
| 10.22  | Common Stock Purchase Warrant between FindEx.com, Inc. and W. Sam Chandoha, dated July 20, 2006 incorporated by reference to Exhibit 10.3 on Form 8-K filed July 26, 2006.                                                  |
|   |                                                                                                                                                                                                                        |
| 10.23  | Modification and Extension Agreement Between FindEx.com, Inc. and W. Sam Chandoha, dated September 20, 2006, incorporated by reference to Exhibit 10.1 on Form 8-K filed September 25,2006.                                 |
|   |                                                                                                                                                                                                                        |
| 10.24  | Employment Agreement Extension Amendment between Findex.com, Inc. and Steven Malone dated April 13, 2007, incorporated by reference to Exhibit 10.24 on Form 10-KSB filed April 17, 2007.                                   |
|   |                                                                                                                                                                                                                        |
| 10.25  | Employment Agreement Extension Amendment between Findex.com, Inc. and William Terrill dated April 13, 2007, incorporated by reference to Exhibit 10.25 on Form 10-KSB filed April 17, 2007.                                 |
|   |                                                                                                                                                                                                                        |
| 10.26  | Employment Agreement Extension Amendment between Findex.com, Inc. and Kirk R. Rowland dated April 13, 2007, incorporated by reference to Exhibit 10.26 on Form 10-KSB filed April 17, 2007.                                 |
|   |                                                                                                                                                                                                                        |
| 10.27  | Asset Purchase Agreement between Findex.com, Inc. and ACS Technologies Group, Inc. dated October 18, 2007, incorporated by reference to Exhibit 10.27 on Form 8-K filed October 24, 2007.                                   |
|   |                                                                                                                                                                                                                        |
| 10.28  | Partial Assignment of License Agreement Among Findex.com, Inc., Riverdeep, Inc.,LLC and ACS Technologies Group, Inc. dated October 11, 2007, incorporated by reference to Exhibit 10.28 on Form 8-K filed October 24, 2007. |
|   |                                                                                                                                                                                                                        |
| 10.29  | Asset Purchase Agreement between Findex.com, Inc. and ORG Professional, LLC dated February 25, 2008, incorporated by reference to Exhibit 10.29 on Form 8-K filed on February 28, 2008.                                     |
|   |                                                                                                                                                                                                                        |
| 10.30  | Warrant Cancellation Agreement between Findex.com, Inc. and Barron Partners, L.P. dated March 6, 2008, incorporated by reference to Exhibit 10.30 on Form 8-K filed on March 10, 2008.                                      |
|   |                                                                                                                                                                                                                        |
| 10.31  | Employment Agreement Extension Amendment between Findex.com, Inc. and Steven Malone dated April 14, 2008, incorporated by reference to Exhibit 10.31 on Form 10-KSB filed on April 15, 2008.                                |
|   |                                                                                                                                                                                                                        |
| 10.32  | Employment Agreement Extension Amendment between Findex.com, Inc. and William Terrill dated April 14, 2008, incorporated by reference to Exhibit 10.32 on Form 10-KSB filed on April 15, 2008.                              |
|   |                                                                                                                                                                                                                        |
| 10.33  | Employment Agreement Extension Amendment between Findex.com, Inc. and Kirk R. Rowland dated April 14, 2008, incorporated by reference to Exhibit 10.33 on Form 10-KSB filed on April 15, 2008.                              |
|   |                                                                                                                                                                                                                        |
| 10.34  | License Agreement between Findex.com, Inc. and Houghton Mifflin Harcourt Publishing Company dated May 7, 2010, incorporated by reference to Exhibit 10.34 on Form 10-K filed on April 15, 2011.                             |
|   |                                                                                                                                                                                                                        |
| 10.35  | Software Product Line Purchase Agreement between FindEx.com, Inc. and WORDsearch Corp., L.L.C. dated May 5, 2011, incorporated by reference to Exhibit 10.35 on Form 8-K filed on May 10, 2011.                             |
|   |                                                                                                                                                                                                                        |
| 10.36  | Promissory Note to Barron Partners, LP dated August 18, 2011, incorporated by reference to Exhibit 10.36 on Form 10-Q filed on August 22, 2011.                                                                             |
|   |                                                                                                                                                                                                                        |
| 31.1   | Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and dated November 19, 2012. FILED HEREWITH.                                                 |
|   |                                                                                                                                                                                                                        |
| 32.1   | Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and dated November 19, 2012.  FILED HEREWITH.                                      |
|   |                                                                                                                                                                                                                        |

----

Table of Contents 

Signatures

|                    |   | FINDEX.COM, INC.                                       |   |
|-------------------------|--------|--------------------------------------------------------|--------|
|                    |   |                                                   |   |
| Date: November 19, 2012 | By     | /s/ Steven Malone                                      |   |
|                    |   | Steven Malone                                          |   |
|                    |   | President                                              |   |
|                    |   | Chief Executive Officer (Principal Executive Officer)  |   |
|                    |   | Chief Financial Officer (Principal Accounting Officer) |   |

----

Table of Contents