U.S. SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 10-QSB

         (Mark One)

         [ X ]    Quarterly report under section 13 or 15(d) of the Securities
Exchange Act of 1934 for the quarterly period ended:  September 30, 2002.

         [     ]  Transition report under section 13 or 15(d) of the Securities
Exchange Act of 1934 for the transition period from __________ to __________.



                           Commission File No. 0-29963

                                FINDEX.COM, INC.

        (Exact Name of Small Business Issuer as Specified in Its Charter)




                    Nevada                          88-0379462
         (State or Other Jurisdiction            (I.R.S. Employer
       of Incorporation or Organization)        Identification No.)




                             11204 Davenport Street
                                    Suite 100
                                 Omaha, NE 68154
                    (Address of Principal Executive Offices)

                                 (402) 333-1900
                (Issuer's Telephone Number, Including Area Code)


                APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
                   PROCEEDINGS DURING THE PRECEDING FIVE YEARS

Check whether the  registrant  filed all documents  and reports required to be
filed by Section 12, 13 or 15(d) of the Exchange Act after the  distribution  of
securities under a plan confirmed by a court. Yes [ ] No [ ]

                      APPLICABLE ONLY TO CORPORATE ISSUERS

State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date: 19,871,437  shares as of November 13,
2002.

Transitional Small Business Format:  No



<PAGE>


                         PART I - FINANCIAL INFORMATION

Item 1.    Financial Statements

Registrant's financial statements are filed herewith following the signature
page.

Item 2.    Management's Discussion and Analysis of Financial Condition

         Forward-Looking Statements

This report on Form 10-QSB includes "forward-looking statements" within the
meaning of Section 27A of the Securities Act of 1933 and Section 21E of the
Securities Exchange Act of 1934. We identify forward-looking statements in this
report by using words or phrases such as "anticipate," "believe," "estimate,"
"expect," "intend," "may be," "objective," "plan," "predict," "project," and
"will be" and similar words or phrases, or the negative thereof. These
forward-looking statements may relate to such matters as anticipated financial
performance, future revenues or earnings, business prospects, projected
ventures, new products and services, anticipated market performance and similar
matters. The Private Securities Litigation Reform Act of 1995 provides a safe
harbor for forward-looking statements. To comply with the terms of the safe
harbor, we caution readers that a variety of factors could cause our actual
results to differ materially from the anticipated results or other expressed in
our forward-looking statements. These risks and uncertainties, many of which are
beyond our control, include (i) As of September 30, 2002, our current
liabilities exceeded our current assets by $5,473,263 and our auditors included
a "going concern" footnote in our audited financial statements for our last
fiscal year ended December 31, 2001, (ii) we are currently in arrears in the
payment of approximately $230,000 of payroll taxes, (iii) the outcome of our
pending litigation with The Zondervan Corporation, (iv) the sufficiency of our
existing capital resources and our ability to raise additional capital to fund
cash requirements for future operations, (v) our ability to meet ongoing royalty
payments owed, (vi) our ability to sustain sales of major product lines
notwithstanding the removal of certain highly acknowledged and popular content,
(vii) our dependence on third parties to fulfill a significant portion of our
orders, (viii) uncertainties involved in our ability to introduce new products,
(ix) our ability to retain key executives and other personnel, (x) product
returns exceed reserves, (xi) potential infringement of the intellectual
property rights of others, and (xii) general economic conditions as well as the
other risks identified under the Section entitled "CAUTIONARY STATEMENTS AND
RISK FACTORS" in our Annual Report on Form 10-KSB for the fiscal year ended
December 31, 2001. Readers are encouraged to carefully review the risk factors
contained therein. Although we believe that the expectations reflected in these
forward-looking statements are reasonable, we cannot give any assurance that
such expectations reflected in these forward-looking statements will prove to
have been correct. We cannot guarantee any future results, levels of activity,
performance or achievements. Except as required by law, we undertake no
obligation to update any of the forward-looking statements in this Form 10-QSB
after the date of this report.

         General

We are a developer, publisher, distributor and supplier of "inspirational" and
Christian faith-based, off-the-shelf software products to individuals and
religious and other spiritual organizations including schools, churches and
other faith-based ministries.

Our business plan is focused on fulfilling our objective of becoming the premier
provider of Bible study and related software products and content to the
domestic and international markets, through both acquiring established companies
and ongoing internal development of new products and expanded content of
existing products. Our religious software titles are divided among six
categories: (i) QuickVerse/Bible Study, (ii) Financial/Office Management
Products for Churches and other Christian Faith-Based Ministries, (iii) Print &
Graphic Products, (iv) Pastoral Products, (v) Children's Products, and (vi)
Language Tutorial Products.

At the retail level, we sell our software products to thousands of retail stores
across the United States, many of which are members of the Christian
Bookseller's Association ("CBA"). These stores vary from small, family-owned
Christian bookstores to large chain bookstores such as LifeWay Christian Stores,
Family Christian Stores and Berean Christian Stores. We face the continuing
challenge of reaching these stores on a consistent basis to keep them informed
of new releases, promotional offers, etc. In addition to advertising in trade
publications and maintaining visibility at CBA trade shows and events, we
believe that it is critical to be in direct personal contact with each customer
routinely in order to maintain or increase our market position. Towards that
end, our sales representatives are expected to contact each of our customers as
well as each of the 3,500 independent stores, some of which are not yet our
customers, at least once each calendar quarter and present them with the latest
in our products and promotions. We believe our personalized approach to
marketing provides us with an edge over our competition, which we believe rely
predominantly on advertising to maintain and develop their relations with CBA
customers.

In addition to retail sales, we also sell our software at the wholesale level to
a number of distributors around the world. We currently sell to distributors in
Canada, New Zealand, Australia, Malaysia, South Africa, South Korea, Germany,
the United Kingdom, Singapore and the United States. These distributors, in
turn, sell our QuickVerse/Bible study packages and our Membership Plus packages
into both Christian and large, national secular retail outlets that sell
off-the-shelf consumer software packages, such as Best Buy, CompUSA, Circuit
City, Office Depot and Staples. In the secular retail market, we continue to be
a top seller of Bible study software and are developing additional product
offerings and promotions to grow our market share.

On the Internet level, we are currently marketing our products through our
www.findex.com, www.quickverse.com, and www.parsonschurch.com websites. These
sites provide customers across the United States and around the world the
ability to purchase our software. We anticipate Internet orders will continue to
increase as we expand our software product base and enhance our marketing
efforts in this area.

We are also marketing our products directly to the consumer through catalog,
email and other direct offerings. In the past, we utilized the strength of The
Learning Company's ("TLC") direct marketing and sales force. We are currently
experimenting with various direct marketing organizations and expanding our
efforts internally. We anticipate an increase during the upcoming year in our
direct marketing sales initiatives.

All of our direct-to-consumer sales are currently fulfilled by us out of our
warehouse located in Omaha, Nebraska and our boxed retail sales are fulfilled by
a third-party fulfillment company, also located in Omaha, Nebraska.

Since we acquired the Parsons Church Division from Mattel in June 1999, we have
experienced inconsistent growth. We expanded our presence in the CBA marketplace
by increasing the frequency of customer contact by our sales representatives and
by adding products desired by their customer base. We lost our presence in the
secular retail marketplace, however, when, in March 2000, TLC announced their
decision to reduce their workforce and their line of software products promoted
into the secular market. Since then, though, we have not only re-established our
presence in the secular retail market by focusing time, talent and resources, we
have expanded that presence beyond what it had previously been.

We continue to aggressively pursue our objective of becoming the premier
provider of Bible study and related products and content to the domestic and
international markets, and to explore additional technologies, products and
services that are complementary to the affinity group we already serve. We have
developed two (2) enhanced releases of our flagship product, QuickVerse, one (1)
new product targeted mainly to the secular market, QuickVerse Essentials, two
(2) enhanced releases of our top financial and data management product,
Membership Plus, and one (1) new financial product, Fund Accounting Plus. In
October 2001, we released the Complete Bible Resource Library, a software
program that contains Bible translations, Bible reference tools, multimedia
programs, Christian clip-art images and interactive children's games. In October
2002, we released Fund Accounting Plus, a modular-based fund accounting software
program designed to serve the unique accounting needs of the churches,
para-church organizations and ministries, and non-profit entities. We are
currently researching new opportunities in technology for our existing software
titles and expanding our financial product line.

         Results of Operations

Our software products have a significant seasonality to their revenues. More
than 50% of our annual sales have historically occurred in the five months of
September through January; the five months of April through August have
historically been the weakest generating only about 33% of our annual sales.
Though we expect this seasonality to continue to a degree, we have seen this
fluctuation even out through our shift in sales focus from the retail store and
distributor to the end user. We continue to pursue opportunities that will bring
consistency and growth to our quarterly sales efforts.

Our net income increased approximately $388,000 from a net loss of approximately
$434,000 for the three months ended September 30, 2001 to a net loss of
approximately $46,000 for the three months ended September 30, 2002 and
increased approximately $3,487,000 from a net loss of approximately $3,363,000
for the nine months ended September 30, 2001 to net income of approximately
$124,000 for the nine months ended September 30, 2002. Our earnings before
interest, taxes, depreciation, and amortization (EBITDA) increased approximately
$364,000 from a loss of approximately $375,000 for the three months ended
September 30, 2001 to a loss of approximately $11,000 for the three months ended
September 30, 2002 and increased approximately $4,111,000 from a loss of
approximately $3,768,000 for the nine months ended September 30, 2001 to income
of approximately $343,000 for the nine months ended September 30, 2002. The
income for the three and nine months ended September 30, 2002 includes $145,682
in non-cash expenses related to 5,827,280 restricted common shares issued to
employees and directors as an incentive and retention bonus program. This
increase in our net and our EBITDA is directly attributable to changing our
sales focus and making several cost savings decisions. We changed our focus to
concentrate on upgrade sales and non-royalty sales direct to the end user. We
also reduced our workforce by approximately 50% in November of 2001, closed our
sales office in Cedar Rapids, Iowa, and increased our profit margin by focusing
on the upgrade and direct sales aspect of our business. In addition, we released
Membership Plus Deluxe, version 7 in May 2002. Finally, we recognized $2,391,000
in bad debt expense during the three months ended September 30, 2001. We plan to
continue increasing the direct sales portion of our business as a percentage of
our total sales.

         Revenues

We recognize software revenue net of estimated returns and allowances for
returns, price discounts and rebates, upon shipment of product, which is when
title passes, provided that collection of the resulting receivable is probable
and we have no significant remaining obligations. Revenue from inventory out on
consignment is recognized when the consignee sells the product. Revenue
associated with advance payments from customers is deferred until products are
shipped. Revenue for software distributed electronically via the Internet is
recognized upon delivery.

Product return reserves are based upon a percentage of total retail and direct
sales for the period and may increase or decrease as actual returns are
processed. Product returns or price protection concessions that exceed our
reserves could materially adversely affect our business and operating results
and could increase the magnitude of quarterly fluctuations in our operating and
financial results. Product returns from distributors and Christian bookstores
are allowed primarily in exchange for new products or for credit towards
purchases as part of a stock-balancing program. These returns are subject to
certain limitations that may exist in the contract that we have with each
distributor or reseller. Under certain circumstances, such as termination or
when a product is defective, distributors and bookstores could receive a cash
refund if returns exceed amounts owed. Returns from sales made directly to the
consumer are accepted within 30 days of purchase and are issued a cash refund.

Software products are sold separately, without future performance such as
upgrades or maintenance, and are sold with post contract customer support (PCS)
services, customer service and technical support assistance. In connection with
the sale of certain products, we provide a limited amount of free technical
support assistance to our customers. We do not defer the recognition of revenue
associated with sales of these products, since the cost of providing this free
technical support is insignificant. We accrue the estimated associated costs of
providing this free support upon product shipment. We also offer several plans
under which customers are charged for technical support assistance. For plans
where we collect fees in advance, we recognize revenue over the period of
service, which is generally one year.

Shipping and handling costs in connection with our software products are
expensed as incurred and included in cost of goods sold.

Gross revenues increased approximately $451,000 from $549,671 for the three
months ended September 30, 2001 to $1,000,339 for the three months ended
September 30, 2002, and increased approximately $570,000 from $2,646,131 for the
nine months ended September 30, 2001 to $3,216,545 for the nine months ended
September 30, 2002. Such increase was partially due to the Company's
introduction of a new release of Membership Plus during the second quarter of
2002.

Historically, we have reproduced and distributed the Zondervan NIV Bible
pursuant to a content licensing agreement with The Zondervan Corporation which
provides that we will pay a royalty fee of 10% of net sales on the stand-alone
product and $8.00 per unit on total net units of QuickVerse. The products
containing the Zondervan NIV Bible, including QuickVerse, accounted for
approximately 35% of our revenues in fiscal year 2001 but none of our revenues
during the three and nine months ended September 30, 2002. Due to our shortage
in working capital, we are significantly in arrears on the royalty payments due
under such licensing agreement. On April 5, 2001, we received a notice from The
Zondervan Corporation informing us that they were terminating our rights to the
Zondervan NIV Bible under the licensing agreement. On October 12, 2001,
Zondervan was granted a court order in the United States District Court in the
Western District of Michigan ordering FindEx to cease selling, marketing and
manufacturing any product that incorporates Zondervan's copyrighted material. As
of October 26, 2001 we reached a written payment agreement with Zondervan
whereby they would not enforce the court order and we would continue to ship
products containing Zondervan's NIV Bible. We failed to meet our first payment
obligation due to Zondervan on November 12, 2001 in accordance with the payment
agreement. On November 14, 2001, Zondervan pursued its enforcement rights under
the court order by serving notice that we cease selling, marketing and
manufacturing all products containing their copyrighted material. As of the date
hereof, we are abiding by the court order. We are also involved in related
court-ordered mediation in connection with Zondervan's claim for $1,300,000 in
unpaid royalties, which amount we are disputing. As of May 7, 2002, it was
agreed among Zondervan, FindEx, and TLC, another named defendant in the
proceeding, that FindEx and TLC would submit to independent audits in an effort
to resolve disputed royalty amounts owed. Although we hope to be able to resolve
this pending litigation in a way that will allow us to continue to sell, market
and manufacture Zondervan's copyrighted material, and not dramatically impair
our cash flow, there can be no assurance as to our ability to achieve either of
these results. Depending on the timing of, and the period over which it would be
required to be paid by us, any judgment for money damages in excess of $50,000
in this proceeding would have a material adverse effect on our business,
operations, financial condition and ability to operate as a going concern.

The provision for sales returns increased approximately $55,000 from $70,125 for
the three months ended September 30, 2001 to $124,760 for the three months ended
September 30, 2002, and decreased approximately $119,000 from $376,225 for the
nine months ended September 30, 2001 to $257,190 for the nine months ended
September 30, 2002. The Company has experienced fewer product returns overall
during the first nine months of 2002 than during the same period of 2001. In
addition, we increased our direct sales efforts to the end user where our return
policy is much shorter and incidents of product returns much lower than in the
Christian and secular retail markets. We did increase our provision for the
third quarter of 2002 to reflect an increase in shipments of boxed retail
product associated with the Membership Plus release.

         Cost of Sales

Cost of sales consists primarily of royalties to third party providers of
intellectual property and the direct costs and manufacturing overhead required
to reproduce, package and ship the software products. The direct costs and
manufacturing overhead decreased from 20.5% of gross revenues in 2001 to 15.1%
of gross revenues in 2002. The decrease resulted directly from the sharp
decrease in sales of boxed, retail products. Sales direct to the end user do not
require the cost of a retail box nor the additional packaging and shipping
materials. Royalties to third party providers of intellectual property also
decreased from 9.9% of gross revenues in 2001 to 2.7% of gross revenues in 2002.
The decrease in royalties reflects our focus on selling product upgrades and
non-royalty titles. Upgrade sales, e.g. from QuickVerse version 6 to QuickVerse
version 7, are subject to royalties only on the content additions of the
upgraded version.

Software development costs, consisting primarily of direct and indirect labor
and related overhead charges, capitalized during the three and nine months ended
September 30, 2002 were $91,509 and $185,964, respectively. Accumulated
amortization of these development costs included in cost of sales totaled
$13,526 and $19,907 for the three and nine months ended September 30, 2002,
respectively.

         Sales, General and Administrative

Sales expenses increased approximately $55,000 from $159,374 for the three
months ended September 30, 2001 to $214,571 for the three months ended September
30, 2002 and decreased approximately $44,000 from $678,375 for the nine months
ended September 30, 2001 to $633,964 for the nine months ended September 30,
2002. The decrease is primarily due to a direct reduction in advertising costs
and rebate offers to the end user. We anticipate that our advertising costs will
remain below 2001 levels in the short term, but will increase in relation to our
revenue growth. Included in the overall decrease, and reflected in the increase
for the three months ended September 30, is an increase in commissions paid to
the telemarketing firm we use for our direct sales. TLC handled direct sales
almost entirely during the first quarter of 2001. We anticipate sales
commissions will increase in future quarters as we continue to expand our direct
sales efforts. In addition, we began providing our own technical support in
April 2001 effectively lowering the matching of future technical support costs
related to sales from the current year period. Prior to that point, the Company
operated under an agreement with TLC whereby TLC provided technical support and
billed FindEx based on the monthly number of technical support calls and emails
received. It is anticipated that future technical support costs will remain
lower, on a per instance basis, than that provided by TLC.

Personnel costs increased approximately $16,000 from $301,872 for the three
months ended September 30, 2001 to $317,634 for the three months ended September
30, 2002 and decreased approximately $36,000 from $1,075,904 for the nine months
ended September 30, 2001 to $1,040,213 for the nine months ended September 30,
2002 primarily from the capitalization of direct and indirect labor and related
overhead charges as software development costs (see `Cost of Sales' above). As
indicated above, personnel costs for the three and nine months ended September
30, 2002 include $145,682 in non-cash expenses related to 5,827,280 restricted
common shares issued to employees and directors as an incentive and retention
bonus program. Also included in the net decrease in personnel costs for the nine
months ended September 30 is a 13% increase in employee benefits. This increase
was partially offset by changes in our benefit providers and the benefit
packages we offer to our employees. It is anticipated that personnel costs will
increase in future periods as operating capital is available to fund full
staffing of our product development team and expansion of the technical support
and direct marketing staff. Investor services decreased approximately $17,000
and $255,000 for the three and nine months ended September 30, 2002,
respectively, as compared to the same periods in the prior year, as we did not
renew our investor services contract. Legal costs decreased approximately
$32,000 and $204,000, respectively, as we dealt with fewer legal disputes during
the three and nine months ended September 30, 2002. It is anticipated that legal
costs will be higher in future quarters as we continue to work through the
disputes with Zondervan and TLC, as well as those with Swartz.

Rent expense decreased approximately $7,000 during the three months ended
September 30, 2002 and approximately $19,000 during the nine months ended
September 30, 2002. This decrease is attributable to our having closed our sales
office in Cedar Rapids, Iowa in late 2001. Rent at our corporate office location
increased slightly over 2001. We anticipate that rent expense will continue to
decrease as we have combined our product fulfillment and corporate office
facilities into one location.

Travel costs decreased approximately $27,000 and $42,000 during the three and
nine months ended September 30, 2002, respectively, compared to the same periods
of the prior year. This decrease is a direct result of our staff reductions and
shift in sales focus from the distributor to the end user.

         Income Tax Benefits

Our effective tax rate differs from the statutory federal rate due to
differences between income and expense recognition prescribed by the Internal
Revenue Code and Generally Accepted Accounting Principles. We utilize different
methods and useful lives for depreciating property and equipment. Amortization
of the software license agreement is on a straight-line basis over the estimated
useful life for financial reporting while deductible when paid for income tax
purposes. Changes in estimates (reserves) are recognized as expense for
financial reporting but are not deductible for income tax purposes.

We have recognized a net deferred tax asset whose realization depends on
generating future taxable income. Because of this uncertainty, we have recorded
a valuation allowance to offset the net deferred tax asset. The resulting
deferred tax liability reflects income taxes payable in future periods on the
net deductible differences related to the software license agreement. We
currently have net operating loss carryforwards, for income tax purposes, of
approximately $9,767,000. The carryforwards are the result of income tax losses
generated in 1996 ($50,000 expiring in 2011), 1997 ($77,000 expiring in 2012),
1998 ($54,000 expiring in 2018), 2000 ($4,418,000 expiring in 2020) and 2001
($5,168,000 expiring in 2021). We will need to achieve a minimum annual taxable
income, before deduction of operating loss carryforwards, of approximately
$490,000 to fully utilize the current loss carryforwards. We believe this is
achievable through continued careful expense management and introduction of new
products and enhanced Versions of our existing products. In addition, the
deductions currently taken for license agreement payments will expire within the
next year and taxable income will be greater than income for financial reporting
purposes.

Management expects the deductible temporary differences (reserves) to reverse
sometime beyond the next fiscal year.


         Liquidity and Capital Resources

To date, we have funded our purchase of the Parsons Church Division primarily
through operations. Since inception, we have raised approximately $2,250,000 in
net proceeds from equity financings to fund acquisition and working capital
needs.

As of September 30, 2002, FindEx had $899,109 in current assets, $6,372,372 in
current liabilities and a retained deficit of $9,879,380. These factors continue
to create an uncertainty about our ability to continue as a going concern. We
had a net loss of $45,697 and net income of $123,375 for the three and nine
months ended September 30, 2002, respectively.

Net cash provided by operating activities was $130,053 for the nine months ended
September 30, 2002 and net cash used by operating activities was $48,241 for the
nine months ended September 30, 2001. The increase in cash provided was
primarily due to refocusing our sales efforts on direct sales. These sales are
generally credit card sales and provide a much greater profit margin. This
increase in cash from operating activities reflects a net decrease in trade
accounts payable of approximately $305,000. The net decrease in trade accounts
payable includes the refinancing of $154,468 as a long-term liability.

Net cash used by investing activities was $48,241 and $29,843 for the nine
months ended September 30, 2002 and 2001, respectively. The increase in net cash
used relates primarily to purchases of equipment and software.

Net cash used by financing activities was $64,547 for the nine months ended
September 30, 2002 and net cash provided by financing activities was $72,781 for
the nine months ended September 30, 2001. Cash used by financing activities
reflects payments made on debt obligations and the refund of the 2000 investment
of Thomas Ardt and Betty Wolfe. We refinanced $154,468 of trade accounts payable
to Cedar Graphics, Inc. by issuing a term note payable. This refinancing has
been reflected in the net decrease in trade accounts payable with only the
principal reduction reflected in financing activities.

                  Zondervan Claim

As discussed above, we are currently involved in court-ordered mediation in
connection with Zondervan's claim for $1,300,000 in unpaid royalties, which
amount we are disputing. Depending on the timing of, and the period over which
it would be required to be paid by us, any judgment for money damages in excess
of $50,000 in this proceeding would have a material adverse effect on our
business, operations, financial condition and ability to operate as a going
concern.

                  Threatened Litigation by Swartz Private Equity

On June 6, 2001, we entered into an Equity Line Investment Agreement (the
"Equity Line Agreement") with Swartz Private Equity, LLC ("Swartz"). In
accordance with its terms, the Equity Line Agreement entitled us to issue and
sell up ("Put") to $15 million of our common stock to Swartz, subject to a
formula based on our stock price and trading volume, from time to time over a
three year period (the "Equity Line") following the effectiveness of a shelf
registration statement that we were to have filed in connection with this
transaction (the "Equity Line Registration Statement").

Among many other terms, the Equity Line Agreement provided that if we failed to
Put at least $500,000 worth of common stock to Swartz during the first year
after the effective date of the Equity Line Registration Statement, and
$1,000,000 during each one year period following thereafter, we would be
required to pay Swartz an annual non-usage fee. Under the Equity Line Agreement,
this non-usage fee would equal the difference between $100,000 and 10% of the
value of the shares of common stock that we Put to Swartz during the one year
period, and would be due and payable each year in cash within five (5) business
days of the date it was accrued.

Although the Equity Line Agreement provided that it could be terminated by us at
any time upon notice to Swartz, it also provided that, in the event of any such
termination by us, we would be required to pay Swartz the greater of (i) the
non-usage fee described above, or (ii) the difference between $150,000 and 10%
of the value of the shares of common stock Put to Swartz during all Puts to date
as of that time. Further, any such termination would not affect any other
obligations we had under either the Equity Line Agreement or any related
agreement. Among other related agreements, this included (i) a six-year warrant
granted to Swartz by us to purchase 510,000 shares of our common stock at $0.23
per share, which warrant was issued as partial consideration for entering into
the Equity Line Agreement (the "Commitment Warrant"), and (ii) a certain
anti-dilution agreement that applied, among other things, to the Commitment
Warrant (the "Warrant Anti-Dilution Agreement").

On August 2, 2001, and in accordance with its obligation under the Equity Line
Agreement, we filed the Equity Line Registration Statement. Because our stock
price collapsed shortly thereafter to a point at which any use of the Equity
Line became prohibitively expensive in the determination of the FindEx Board
(because the price Swartz was to pay was tied to the stock price), after a long
period of waiting and hoping for a rebound or other meaningful increase in the
trading price of our common stock, on August 26, 2002, the Registration
Statement was officially withdrawn. That same day, notice of termination of the
Equity Line Agreement was provided by us to Swartz. Because the Equity Line
Registration Statement was never declared effective by the SEC, the Equity Line
never became operative, and no amount was ever drawn by us paid thereunder.

On September 6, 2002, Swartz provided notice to us that it was making a demand
under the Equity Line Agreement for the termination fee provided thereunder. In
accordance with Swartz's calculations, they were owed $150,000 payable in cash
or common stock within 10 days of the termination. At the time of such notice,
and had such amount been paid in common stock, it would have required 3.75
million shares. Shortly thereafter, such claim rose to over 9 million shares. In
addition, Swartz further demanded another warrant for an additional 219,127
shares of our common stock pursuant to the Commitment Warrant and the Warrant
Anti-Dilution Agreement. Although certain settlement discussions have ensued, at
this point, the prospects for settlement seem highly uncertain. There can be no
assurance that this matter will be able to be settled on terms that will not
have a direct or indirect material adverse effect on our liquidity and financial
condition. Further, if litigated, there can be no assurance that (i) the
resources devoted to defending any such claim will not have a negative impact on
FindEx's ability to manage other aspects of its business, and (ii) any outcome
thereof will not have a direct or indirect material adverse effect on our
liquidity and financial condition.

We do not currently have adequate cash resources available to fund operations
over the next twelve months. In order to maintain our current level of
operations, we may need to secure additional funding sources to meet our
operating expenses. Such funding sources may include, but are not limited to,
private placements of common or convertible equities, placement of debt with
banks, private or public investors, or other lending institutions. Although
there can be no assurance, we believe that through a combination of outside
sources of capital, revenues generated from direct-to-consumer sales and timely
introduction of new product releases, we will have sufficient sources of capital
to meet our operating needs. However, any substantial delays in receipt of or
failure to obtain such capital and delays in product releases will prevent us
from operating as a going concern, given our limited revenues and capital
reserves.

Item 3.    Controls and Procedures.

     (a) Evaluation of Disclosure Controls and Procedures.

Based on their most recent evaluation of our disclosure controls and procedures,
which was completed within 90 days of the filing of this Form 10-Q, the
Company's Chief Executive Officer and Chief Financial Officer have concluded
that our disclosure controls and procedures (as defined in Exchange Act Rules
13a-14(c) and 15d-14(c) promulgated under the Securities Exchange Act of 1934,
as amended) are effective.

     (b) Changes In Internal Controls

          Formation of Disclosure Controls and Procedures Officer Committee

The Disclosure Controls and Procedures Officer Committee (the "Disclosure Policy
Committee") was formed on November 12, 2002 and charged with the responsibility
for considering the materiality of information and determining disclosure
obligations on a timely basis. The Disclosure Policy Committee has implemented
disclosure controls and procedures that meet the standards established by the
new rules. These controls and procedures will be reviewed and adopted by the
Audit Committee of our Board of Directors.

                       Control and Procedures

It is expected that the Disclosure Policy Committee will meet on or about the
60th day of the quarter. Members are to provide information that is documented
within the Quarterly Control and Procedures Report. This report will contain
attestations and, where applicable, documentation, in regard to the following:

o    The Fact that Internal Controls Have Been Reviewed Within the Past 90 Days
o    Any Concerns Regarding Weaknesses in Internal Control
o    Any Concerns Relating To Events that May Require Disclosure
o    Any Concerns Relating To Internal Fraud/Defalcation
o    Potential Material Losses
o    New Off-Balance Sheet Arrangements
o    Material Amounts Not Reflected on the General Ledger

The Quarterly Control and Procedures Report is to be completed, signed and
presented to the CEO and CFO prior to completing the first draft of each
quarterly 10-QSB. Because material issues may occur between regularly scheduled
quarterly meetings, this report is to be generated by the Disclosure Policy
appropriate Officers at anytime when warranted. The CEO and CFO will consult
with our Disclosure Policy Committee to determine any action that is necessary.

Other than as set forth above, there were no significant changes in our internal
controls or in other factors that could significantly affect these controls
subsequent to the date of their evaluation, including any corrective actions
with regard to significant deficiencies and/or material weaknesses.

                           PART II - OTHER INFORMATION

Item 1.    Legal Proceedings.

None.

Item 2.   Changes In Securities and Use of Proceeds.

On July 23, 2002, in settlement of a consulting agreement with an individual for
investor relations services, the Company issued 205,000 common shares valued at
$.05 per share.

On August 7, 2002, the Company rescinded 64,480 restricted common shares
previously issued to part-time employees under the incentive and retention bonus
program. These shares were valued at $.025 per share.

On September 20, 2002, pursuant to a settlement agreement, the Company issued an
additional six common shares for each common share originally issued in lieu of
a cash commission under the stock subscription agreement dated April 28, 2000. A
total of 137,250 common shares were issued to Ronald Ardt under this settlement
agreement.

On September 20, 2002, the Company issued 9,000 common shares to Ronald Ardt
correcting an error in the number of shares issued March 7, 2002 pursuant to the
settlement agreement associated with the stock subscription agreement dated
April 28, 2000.

On October 17, 2002, in settlement of unpaid consulting and valuation services,
the Company issued 296,308 common shares, valued at $.03 per share, to Ardt
Investment Management, Inc.

Item 3.    Defaults Upon Senior Securities.

None

Item 4.    Submission of Matters to a Vote of Security Holders.

None.

Item 5.    Other Information.

On June 6, 2001, we entered into an Equity Line Investment Agreement (the
"Equity Line Agreement") with Swartz Private Equity, LLC ("Swartz"). In
accordance with its terms, the Equity Line Agreement entitled us to issue and
sell up ("Put") to $15 million of our common stock to Swartz, subject to a
formula based on our stock price and trading volume, from time to time over a
three year period (the "Equity Line") following the effectiveness of a shelf
registration statement that we were to have filed in connection with this
transaction (the "Equity Line Registration Statement").

Among many other terms, the Equity Line Agreement provided that if we failed to
Put at least $500,000 worth of common stock to Swartz during the first year
after the effective date of the Equity Line Registration Statement, and
$1,000,000 during each one year period following thereafter, we would be
required to pay Swartz an annual non-usage fee. Under the Equity Line Agreement,
this non-usage fee would equal the difference between $100,000 and 10% of the
value of the shares of common stock that we Put to Swartz during the one year
period, and would be due and payable each year in cash within five (5) business
days of the date it was accrued.

Although the Equity Line Agreement provided that it could be terminated by us at
any time upon notice to Swartz, it also provided that, in the event of any such
termination by us, we would be required to pay Swartz the greater of (i) the
non-usage fee described above, or (ii) the difference between $150,000 and 10%
of the value of the shares of common stock Put to Swartz during all Puts to date
as of that time. Further, any such termination would not affect any other
obligations we had under either the Equity Line Agreement or any related
agreement. Among other related agreements, this included (i) a six-year warrant
granted to Swartz by us to purchase 510,000 shares of our common stock at $0.23
per share, which warrant was issued as partial consideration for entering into
the Equity Line Agreement (the "Commitment Warrant"), and (ii) a certain
anti-dilution agreement that applied, among other things, to the Commitment
Warrant (the "Warrant Anti-Dilution Agreement").

On August 2, 2001, and in accordance with its obligation under the Equity Line
Agreement, we filed the Equity Line Registration Statement. Because our stock
price collapsed shortly thereafter to a point at which any use of the Equity
Line became prohibitively expensive in the determination of the FindEx Board
(because the price Swartz was to pay was tied to the stock price), after a long
period of waiting and hoping for a rebound or other meaningful increase in the
trading price of our common stock, on August 26, 2002, the Registration
Statement was officially withdrawn. That same day, notice of termination of the
Equity Line Agreement was provided by us to Swartz. Because the Equity Line
Registration Statement was never declared effective by the SEC, the Equity Line
never became operative, and no amount was ever drawn by us paid thereunder.

On September 6, 2002, Swartz provided notice to us that it was making a demand
under the Equity Line Agreement for the termination fee provided thereunder. In
accordance with Swartz's calculations, they were owed $150,000 payable in cash
or common stock within 10 days of the termination. At the time of such notice,
and had such amount been paid in common stock, it would have required 3.75
million shares. Shortly thereafter, such claim rose to over 9 million shares. In
addition, Swartz further demanded another warrant for an additional 219,127
shares of our common stock pursuant to the Commitment Warrant and the Warrant
Anti-Dilution Agreement. Although certain settlement discussions have ensued, at
this point, the prospects for settlement seem highly uncertain. There can be no
assurance that this matter will be able to be settled on terms that will not
have a direct or indirect material adverse effect on our liquidity and financial
condition. Further, if litigated, there can be no assurance that (i) the
resources devoted to defending any such claim will not have a negative impact on
FindEx's ability to manage other aspects of its business, and (ii) any outcome
thereof will not have a direct or indirect material adverse effect on our
liquidity and financial condition. In either case, any result which obligates
FindEx to make any payment to Swartz in the form of common shares as opposed to
cash (which FindEx may simply be unable to pay) would have a dilutive effect on
the shareholdings of all other FindEx shareholders, which, depending on the
value attributable to such stock in any such circumstance, could be potentially
very significant.

Item 6.    Exhibits and Reports On Form 8-K

     (a) Exhibits

99.1 Certification of Findex.com,  Inc. Chief Executive Officer,  Steven Malone,
     pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

99.2 Certification of Findex.com,  Inc. Chief Financial  Officer,  Kirk Rowland,
     pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

99.3 Certification of Findex.com,  Inc. Chief Executive Officer,  Steven Malone,
     pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

99.4 Certification of Findex.com,  Inc. Chief Financial  Officer,  Kirk Rowland,
     pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

     (b) Reports on Form 8-K and Form 8-K/A filed  during the three months ended
September 30, 2002:

None.



<PAGE>



                                   SIGNATURES

In accordance with the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                           FINDEX.COM, INC.


Date:   November 14, 2002         By ______/s/ Steven Malone
                                           -------------------
                                               Steven Malone
                                             President & Chief Executive Officer


Date:   November 14, 2002         By ______/s/ Kirk Rowland
                                           ------------------
                                               Kirk Rowland, CPA
                                               Chief Financial Officer




<PAGE>


                        FindEx.com, Inc.
             CONDENSED CONSOLIDATED BALANCE SHEETS
                       September 30, 2002
                          (UNAUDITED)



                             ASSETS
<TABLE>
<S>                                                                 <C>
CURRENT ASSETS
       Cash and cash equivalents
           Unrestricted cash                                           $            3,587
           Restricted cash                                                         20,818
                                                                       -------------------
                Total cash and cash equivalents                                    24,405
       Accounts receivable, trade                                                 306,690
       Inventories                                                                533,357
       Other current assets                                                        34,657
                                                                       -------------------

           TOTAL CURRENT ASSETS                                                   899,109
                                                                       -------------------

PROPERTY AND EQUIPMENT, net                                                       102,100
                                                                       -------------------

OTHER ASSETS
       Software license, net (Note 2)                                           2,571,145
       Other assets                                                                20,298
                                                                       -------------------
           TOTAL OTHER ASSETS                                                   2,591,443
                                                                       -------------------

           TOTAL ASSETS                                                $        3,592,652
                                                                       ===================


              LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
       Notes payable (Note 3)                                          $          749,999
       Accrued royalties                                                        2,091,422
       Accounts payable                                                         1,133,489
       Current maturities of long-term notes payable (Note 4)                      55,877
       Other current liabilities                                                2,341,585
                                                                       -------------------

           TOTAL CURRENT LIABILITIES                                            6,372,372
                                                                       -------------------

LONG-TERM LIABILITIES
       Long-term notes payable (Note 4)                                            63,726
       Non-current deferred taxes                                                       -
                                                                       -------------------

           TOTAL LONG-TERM LIABILITIES                                             63,726
                                                                       -------------------

STOCKHOLDERS' EQUITY (Note 5)
       Preferred stock, Series A, $.001 par value, 5,000,000
           shares authorized, 11,400 shares issued and outstanding                     11
       Preferred stock, Series B, $.001 par value, 5,000,000
           shares authorized, 40,000 shares issued and outstanding                     40
       Common stock, $.001 par value, 50,000,000 shares
           authorized, 19,575,129 shares issued and outstanding                    19,575
       Paid-in capital                                                          7,016,308
       Retained (deficit)                                                      (9,879,380)
                                                                       -------------------
           TOTAL STOCKHOLDERS' EQUITY                                          (2,843,446)
                                                                       -------------------

           TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                  $        3,592,652
                                                                       ===================
</TABLE>


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


<PAGE>



                                FindEx.com, Inc.
      CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND RETAINED DEFICIT
                                   (UNAUDITED)



<TABLE>
<CAPTION>
                                                                   THREE MONTHS ENDED                 NINE MONTHS ENDED
                                                                       SEPTEMBER 30,                     SEPTEMBER 30,
                                                                   2001             2002             2001             2002
<S>                                                        <C>                <C>             <C>              <C>
REVENUES, net of reserves and allowances                    $     465,713      $   873,705     $  2,172,211     $   2,932,466

COST OF SALES                                                     164,879          233,360          804,608           572,201
                                                                  -------          -------        ---------         ---------
GROSS PROFIT                                                      300,834          640,345        1,367,603         2,360,265

OPERATING EXPENSES
      Sales                                                       159,374          214,571          678,375           633,964
      General and administrative                                  516,514          436,868        2,066,058         1,383,640
      Depreciation and amortization                               133,346           27,518          401,404           184,098
      Bad debt expense                                                  -                -        2,391,000                 -
                                                                 ---------         --------      -----------        ---------
          TOTAL OPERATING EXPENSES                                809,234          678,957        5,536,837         2,201,702
                                                                 ---------         --------      -----------        ---------
EARNINGS (LOSS) FROM OPERATIONS                                  (508,400)         (38,612)      (4,169,234)          158,563
                                                                 ---------         --------      -----------        ---------

OTHER INCOME (EXPENSES)
      Interest income                                                  95               11           12,733                54
      Other income                                                    150                -            2,791                 -
      Interest expense                                            (27,562)         (25,233)         (60,899)          (89,379)
      Gain on sale of assets                                            -              137                -               137
                                                                 ---------         --------      -----------        ---------
          NET OTHER INCOME (EXPENSES)                             (27,317)         (25,085)         (45,375)          (89,188)
                                                                 ---------         --------      -----------        ---------

NET INCOME (LOSS) BEFORE INCOME TAXES                            (535,717)         (63,697)      (4,214,609)           69,375

      INCOME TAXES (Note 6)                                       102,027           18,000          851,479            54,000
                                                                 ---------         --------      -----------        ---------
NET INCOME (LOSS)                                           $    (433,690)      $  (45,697)      (3,363,130)          123,375
                                                                 =========         ========      -----------        ---------

RETAINED DEFICIT AT BEGINNING OF YEAR
      As previously reported                                                                     (2,163,281)      (10,002,755)
      Prior period adjustment,                                                                            -
          net of applicable income taxes of $168,000                                               (234,922)                -
                                                                                                 -----------       -----------

      As restated                                                                                (2,398,203)      (10,002,755)
                                                                                                 -----------       -----------
      Preferred series A common stock dividend                                                       (4,200)                -
                                                                                                 -----------       -----------
      RETAINED DEFICIT AT END OF PERIOD                                                       $  (5,765,533)  $    (9,879,380)
                                                                                                 ===========       ===========
NET EARNINGS (LOSS) PER SHARE (Note 7)
      Basic                                                 $       (0.04)          (0.0)             (0.32)              0.01
      Diluted                                               $       (0.04)          (0.0)             (0.32)              0.01

WEIGHTED NUMBER OF SHARES OUTSTANDING
      Basic                                                    10,656,341       19,430,789       10,585,742        16,891,916
      Diluted                                                  10,656,341       19,430,789       10,585,742        19,025,916
</TABLE>


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



<PAGE>


                                FindEx.com, Inc.
                 CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (UNAUDITED)


<TABLE>
<CAPTION>
                                                                                   NINE MONTHS ENDED
                                                                                      SEPTEMBER 30,
                                                                                    2001          2002
                                                                              -------------  ------------
<S>                                                                          <C>            <C>
CASH FLOWS FROM OPERATING ACTIVITIES
    Cash received from customers                                              $  2,769,535   $  2,928,098
    Cash paid to suppliers and employees                                        (2,786,032)    (2,755,439)
    Interest paid                                                                  (10,617)      (42,660)
    Interest received                                                                  864            54
    Income taxes paid                                                              (35,625)            -
                                                                              -------------  ------------

         NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                          (61,875)      130,053
                                                                              -------------  ------------

CASH FLOWS FROM INVESTING ACTIVITIES
    Acquisition of property, plant and equipment                                   (14,243)      (43,581)
    Proceeds from sale of property, plant and equipment                                  -         4,000
    Deposits made                                                                  (15,600)       (6,208)
    Website development costs                                                            -        (2,452)
                                                                              -------------  ------------

         NET CASH (USED) BY INVESTING ACTIVITIES                                   (29,843)      (48,241)
                                                                              -------------  ------------

CASH FLOWS FROM FINANCING ACTIVITIES
    Proceeds (payments) from line of credit, net                                    32,708        (4,682)
    Proceeds from issuance of stock                                                 15,000             -
    Payments made on long-term debt                                                      -       (34,865)
    Refund on stock subscriptions                                                        -       (25,000)
    Addition to license agreements                                                  25,073             -
                                                                              -------------  ------------

         NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES                           72,781       (64,547)
                                                                              -------------  ------------

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS                               (18,937)       17,265
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD                                      21,768         7,140
                                                                              -------------  ------------

         CASH AND CASH EQUIVALENTS, END OF PERIOD                             $      2,831   $    24,405
                                                                              =============  ============

RECONCILIATION OF NET INCOME (LOSS) TO CASH FLOWS FROM OPERATING ACTIVITIES
    Net income (loss)                                                         $ (3,363,130)  $   123,375
    Adjustments to reconcile net income (loss) to net cash
       provided (used) by operating activities:
         Depreciation & amortization                                               401,404       184,098
         Provision for bad debts                                                 2,391,000             -
         Stock issued for services                                                 302,183       155,932
         Gain on sale property, plant and equipment                                      -          (137)
       Change in assets and liabilities:
         Decrease in accounts receivable                                           822,299       153,480
         (Increase) in refundable income taxes                                      (1,548)            -
         Decrease in inventories                                                   114,902       112,889
         (Increase) in prepaid expenses                                            (25,282)      (16,461)
         Increase (decrease) in accounts payable                                   383,736      (304,885)
         (Decrease) in income taxes payable                                        (42,556)            -
         (Decrease) in deferred taxes                                             (843,000)      (54,000)
         Increase in accrued royalties                                             258,600         8,728
         (Decrease)  in other liabilities                                         (460,483)     (232,966)
                                                                              -------------  ------------

         NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                     $    (61,875)  $   130,053
                                                                              =============  ============

</TABLE>

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


<PAGE>
                                FindEx.com, Inc.
              NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                               September 30, 2002
                                   (unaudited)

NOTE 1 - BASIS OF PRESENTATION

The accompanying unaudited condensed consolidated financial statements have been
prepared in accordance with generally accepted accounting principles for interim
financial information and with the instructions to Form 10-QSB and Item 310 of
Regulation S-B. Accordingly, they do not include all of the information and
footnotes required by generally accepted accounting principles for complete
financial statements. Preparing financial statements requires management to make
estimates and assumptions that affect the reported amounts of assets,
liabilities, revenue and expenses. Examples include provisions for returns, bad
debts, and income taxes along with the realizability of the deferred tax assets.
Actual results may differ from these estimates. The accompanying unaudited
condensed consolidated financial statements reflect all adjustments that, in the
opinion of management, are considered necessary for a fair presentation of the
financial position, results of operations, and cash flows for the periods
presented. The results of operations for such periods are not necessarily
indicative of the results expected for the full fiscal year or for any future
period. The accompanying financial statements should be read in conjunction with
the audited consolidated financial statements of Findex.com, Inc. included in
our Form 10-KSB for the fiscal year ended December 31, 2001.

Software Development Costs

In accordance with SFAS No. 86, Accounting for the Costs of Computer Software to
Be Sold, Leased, or Otherwise Marketed, software development costs are expensed
as incurred until technological feasibility has been established, at which time
such costs are capitalized until the product is available for general release to
customers. Capitalized costs are amortized on a product-by-product basis using
the greater of the straight-line method over the estimated product life or on
the ratio of current revenues to total projected product revenues. The Company
generally considers technological feasibility is established with the release of
a beta version for testing. Total capitalized software development costs at
September 30, 2002 were $185,964, including $91,509 capitalized during the three
months ended September 30, 2002, less accumulated amortization of $19,907.
Research and development costs incurred and charged to expense were $15,583 and
$-0- for the three months ended September 30, 2002 and 2001, respectively.

NOTE 2 - SOFTWARE LICENSE AGREEMENT

During the quarter ended June 30, 2002, the Company offset the remaining unpaid
installment ($1,051,785) against the carrying value of the software license in
accordance with the terms of a tentative settlement agreement with The Learning
Company (TLC). In addition, the agreement called for the extension of the
estimated life of the license from 10 years to 50 years. Amortization expense
for the nine months ended September 30, 2002 was reduced by approximately
$112,000. See Note 9.

NOTE 3 - NOTES PAYABLE
<TABLE>
<S>                                                                                               <C>
At September 30, 2002, notes payable consisted of the following:

         Demand note payable to a corporation, with interest at 9%.  Unsecured.                              $650,000

         Note payable to a corporation, due May 31, 2003, with interest compounded monthly at
         1.5%.  Unsecured.  Convertible at the option of the holder into 660,000 restricted
         common shares.                                                                                        33,333

         Note payable to a corporation, due May 31, 2003, with interest compounded monthly at
         1.5%.  Unsecured.  Convertible at the option of the holder into 660,000 restricted
         common shares.                                                                                        33,333

         Note payable to a corporation, due May 31, 2003, with interest compounded monthly at
         1.5%.  Unsecured.  Convertible at the option of the holder into 660,000 restricted
         common shares.                                                                                        33,333
                                                                                                       ---------------
                                                                                                             $749,999
                                                                                                       ===============
</TABLE>

NOTE 4 - LONG-TERM NOTES PAYABLE

On January 31, 2002, the Company refinanced $154,468 of trade accounts payable
by issuing a long-term note payable to a corporation. The term note is unsecured
and due October 2004 in monthly installments of $5,285, including interest at
8%.

Principal maturities at September 30, 2002 are as follows:

         September 30
           2003                     $55,877
           2004                      63,726
                             ---------------
                                   $119,603
                             ===============

NOTE 5 - STOCKHOLDERS' EQUITY

Common Stock

On March 7, 2002, pursuant to a settlement agreement, the Company issued an
additional six common shares for each common share originally issued under the
stock subscription agreement dated April 28, 2000. A total of 2,175,000 common
shares were issued under this settlement agreement. On September 20, 2002, the
Company issued 9,000 common shares correcting an error in the March issuance.

On April 1, 2002, the Company issued 5,891,760 restricted common shares to the
employees and Board of Directors as additional compensation pursuant to an
incentive and retention bonus program. On August 7, 2002, the Company rescinded
64,480 restricted common shares previously issued to part-time employees under
the incentive and retention bonus program. These shares were valued at $.025 per
share.

On July 23, 2002, in settlement of a consulting agreement with an individual for
investor relations services, the Company issued 205,000 common shares valued at
$.05 per share.

On September 20, 2002, pursuant to a settlement agreement, the Company issued an
additional six common shares for each common share originally issued in lieu of
cash commission under the stock subscription agreement dated April 28, 2000. A
total of 137,250 common shares were issued under this settlement agreement.

NOTE 6 - INCOME TAXES

The benefit for taxes on income for the three and nine months ended September 30
consisted of the following:

              Three Months Ended September 30,   Nine Months Ended September 30,
              ---------------------------------  -------------------------------

                        2002             2001          2002              2001
                 ---------------   -------------   -----------    --------------
Current:
     Federal            $ ---           $ ---          $ ---             $ ---
     State                ---            (5,973)         ---               8,479
                 ---------------   -------------   -----------    --------------
                          ---            (5,973)         ---               8,479
                 ---------------   -------------   -----------    --------------
Deferred:
     Federal             14,500          81,250        43,400           632,250
     State                3,500          26,750        10,600           210,750
                 ---------------   -------------   -----------    --------------
                         18,000         108,000        54,000           843,000
                 ---------------   -------------   -----------    --------------
Total tax benefit       $18,000        $102,027       $54,000          $851,479
                 ===============   =============   ===========    ==============

The reconciliation of income tax computed at statutory rates of income tax
benefits (expense) is as follows:

         Expense at Federal statutory rate - 34%                $(23,588)
         State tax effects                                         10,600
         Nondeductible expenses                                   (1,104)
         Taxable temporary differences                             57,345
         Deductible temporary differences                           6,680
         Deferred tax asset valuation allowance                     4,067
                                                           ---------------
              Income tax benefit                                 $ 54,000
                                                           ===============

NOTE 7 - EARNINGS PER COMMON SHARE

Earnings per common share are computed by dividing net income (loss) by the
weighted average number of common shares and common stock equivalents
outstanding during the year. Common stock equivalents are the net additional
number of shares that would be issuable upon the exercise of the outstanding
common stock options, assuming that the Company reinvested the proceeds to
purchase additional shares at market value. A total of 6,617,200 and 4,483,200
potentially dilutive securities for the three and nine months ended September
30, 2002, respectively, and 4,787,200 potentially dilutive securities for the
three and nine months ended September 30, 2001, have been excluded from the
computation of diluted earnings per share, as their inclusion would be
anti-dilutive.

The following table shows the amounts used in computing earnings per share and
the effect on income (loss) and the average number of shares of dilutive
potential common stock:
<TABLE>
<S>                                                            <C>                 <C>                   <C>
       For the Three Months Ended September 30, 2001             Income (Loss)           Shares            Per-share
                                                                  (Numerator)         (Denominator)         Amount
       -----------------------------------------------------    ----------------    ------------------    ------------
       Net Loss                                                      $(433,690)
       Less preferred stock dividends                                   (4,200)
                                                                ----------------
       Loss available to common
          stockholders-basic earnings per share                       (437,890)            10,656,341          $(.04)
                                                                                                          ============
       Effect of Dilutive Securities
          Options                                                        --                   --
          Convertible notes payable                                      --                   --
          Convertible Preferred Series A                                 --                   --
          Convertible Preferred Series B                                 --                   --
          Warrants                                                       --                   --
                                                                ----------------    ------------------
       Loss available to common
          stockholders-diluted earnings per share                    $(437,890)            10,656,341          $(.04)
                                                                ================    ==================    ============

                                                                  Income (Loss)           Shares            Per-share
       For the Three Months Ended September 30, 2002               (Numerator)         (Denominator)         Amount
       -----------------------------------------------------    ----------------    ------------------    ------------
       Net Loss                                                       $(45,697)
       Less preferred stock dividends                                    --
                                                                ----------------
       Loss available to common
          stockholders-basic earnings per share                        (45,697)            19,430,789            $.00
                                                                                                          ============
       Effect of Dilutive Securities
          Options                                                        --                   --
          Convertible notes payable                                      --                   --
          Convertible Preferred Series A                                 --                   --
          Convertible Preferred Series B                                 --                   --
          Warrants                                                       --                   --
                                                                ----------------    ------------------
       Loss available to common
          stockholders-diluted earnings per share                     $(45,697)            19,430,789            $.00
                                                                ================    ==================    ============

                                                                 Income (Loss)           Shares            Per-share
       For the Nine Months Ended September 30, 2001               (Numerator)         (Denominator)         Amount
       -----------------------------------------------------    ----------------    ------------------    ------------
       Net Loss                                                    $(3,363,130)
       Less preferred stock dividends                                   (4,200)
                                                                ----------------
       Loss available to common
          stockholders-basic earnings per share                     (3,367,330)            10,585,742          $(.32)
                                                                                                          ============
       Effect of Dilutive Securities
          Options                                                       --                   --
          Convertible notes payable                                     --                   --
          Convertible Preferred Series A                                --                   --
          Convertible Preferred Series B                                --                   --
          Warrants                                                      --                   --
                                                                ----------------    ------------------
       Income available to common
          stockholders-diluted earnings per share                  $(3,367,330)            10,585,742          $(.32)
                                                                ================    ==================    ============

                                                                 Income (Loss)           Shares            Per-share
       For the Nine Months Ended September 30, 2002               (Numerator)         (Denominator)         Amount
       -----------------------------------------------------    ----------------    ------------------    ------------
       Net Income                                                      $123,375
       Less preferred stock dividends                                   --
                                                                ----------------
       Income available to common
          stockholders-basic earnings per share                         123,375            16,891,916            $.01
                                                                                                          ============
       Effect of Dilutive Securities
          Options                                                       --                   --
          Convertible notes payable                                      16,584             1,980,000
          Convertible Preferred Series A                                --                    114,000
          Convertible Preferred Series B                                --                     40,000
          Warrants                                                      --                   --
                                                                ----------------    ------------------
       Income available to common
          stockholders-diluted earnings per share                      $139,959            19,025,916            $.01
                                                                ================    ==================    ============
</TABLE>

NOTE 8 - SUPPLEMENTAL CASH FLOW INFORMATION

The Company incurred the following non-cash investing and financing activities
during the nine months ended September 30, 2002 and 2001, respectively:

                                                    2002              2001
                                                -------------    ------------
  Common stock and warrants issued for services   $155,932          $302,183
  Common stock dividend                              --                4,200
  Conversion of preferred stock to common stock      --                   32

NOTE 9 - COMMITMENTS AND CONTINGENCIES

The Company is subject to legal proceedings and claims that arise in the
ordinary course of its business. In the opinion of management, the amount of
ultimate liability with respect to these actions will not materially affect the
financial position of the Company.

On November 14, 2001, The Zondervan Corporation elected to enforce a court order
and served notice that we cease selling, marketing and manufacturing all
products containing their copyrighted material. We are abiding by the court
order and are no longer shipping products containing Zondervan's copyrighted
material. We are continuing negotiations with Zondervan to reach a settlement
that will allow us to resume shipment of those products. Company management
believes the amount of any potential loss cannot be reasonably estimated.

The Company has reached tentative settlement in a dispute with The Learning
Company over various provisions of several agreements, including the software
license agreement. Ultimate disposition of this tentative settlement is
contingent upon settlement of negotiations with The Zondervan Corporation.
Company management believes the amount of any potential loss cannot be
reasonably estimated.

On September 6, 2002, Swartz Private Equity, LLC provided notice that it was
making a demand under the Equity Line Agreement for the termination fee provided
thereunder in the amount of $150,000. We are currently disputing this amount and
have entered into settlement discussions with them. Ultimate disposition is
uncertain and management believes the amount of any potential loss cannot be
reasonably estimated at this time.

NOTE 10 - RISKS AND UNCERTAINTIES

The Company's future operating results may be affected by a number of factors.
The Company is dependent upon a number of major inventory and intellectual
property suppliers. If a critical supplier had operational problems or ceased
making material available to the Company, operations could be adversely
affected. The Company is also dependent upon a few major customers. If any of
these customers experienced operational problems or ceased placing orders with
the Company, operations could also be adversely affected.

NOTE 11 - GOING CONCERN

The accompanying financial statements have been prepared assuming the Company
will continue as a going concern. The Company has a history of operating losses,
a negative current ratio and total liabilities in excess of total assets. Those
factors, as well as uncertainty in securing financing for continued operations,
uncertainty related to the outcomes of disputes with Zondervan and TLC, and the
uncertainty related to renegotiation of the demand notes payable, create an
uncertainty about the Company's ability to continue as a going concern.
Management of the Company has developed a plan to reduce its liabilities through
sales of a new release of one of the Company's flagship software titles. The
ability of the Company to continue as a going concern is dependent on the
acceptance of the plan by the Company's creditors, the plan's success, and the
renegotiation of the demand notes payable. The financial statements do not
include any adjustments that might result from the outcome of this uncertainty.

NOTE 12 - SUBSEQUENT EVENT

On October 17, 2002, pursuant to a settlement agreement for unpaid consulting
and valuation services, the Company issued 296,308 common shares valued at
$.03 per share.


<PAGE>

Exhibit 99.1

                            CERTIFICATION PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


         I, Steven Malone, certify that:

         1.     I have reviewed this quarterly report on Form 10-QSB of
Findex.com, Inc.;

         2. Based on my knowledge, this quarterly report does not contain any
untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by this
quarterly report;

         3. Based on my knowledge, the financial statements, and other financial
information included in this quarterly report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
registrant as of, and for, the periods presented in this quarterly report;

         4. The registrant's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:

         a)       designed such disclosure controls and procedures to ensure
                  that material information relating to the registrant,
                  including its consolidated subsidiaries, is made known to us
                  by others within those entities, particularly during the
                  period in which this quarterly report is being prepared;

         b)       evaluated the effectiveness of the registrant's disclosure
                  controls and procedures as of a date within 90 days prior to
                  the filing date of this quarterly report (the "Evaluation
                  Date"); and

         c)       presented in this quarterly report our conclusions about the
                  effectiveness of the disclosure controls and procedures based
                  on our evaluation as of the Evaluation Date;

5. The registrant's other certifying officers and I have disclosed, based on our
most recent evaluation, to the registrant's auditors and the audit committee of
registrant's board of directors (or persons performing the equivalent function):

         a)       all significant deficiencies in the design or operation of
                  internal controls which could adversely affect the
                  registrant's ability to record, process, summarize and report
                  financial data and have identified for the registrant's
                  auditors any material weaknesses in internal controls; and

         b)       any fraud, whether or not material, that involves management
                  or other employees who have a significant role in the
                  registrant's internal controls; and

6. The registrant's other certifying officers and I have indicated in this
quarterly report whether or not there were significant changes in internal
controls or in other factors that could significantly affect internal controls
subsequent to the date of our most recent evaluation, including any corrective
actions with regard to significant deficiencies and material weaknesses.

Date:   November 14, 2002      By ______/s/ Steven Malone
                                        -------------------
                                            Steven Malone
                                            President & Chief Executive Officer


<PAGE>


Exhibit 99.2

                            CERTIFICATION PURSUANT TO
                  SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002


         I, Kirk Rowland, certify that:

         1.     I have reviewed this quarterly report on Form 10-QSB of
Findex.com, Inc.;

         2. Based on my knowledge, this quarterly report does not contain any
untrue statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which such
statements were made, not misleading with respect to the period covered by this
quarterly report;

         3. Based on my knowledge, the financial statements, and other financial
information included in this quarterly report, fairly present in all material
respects the financial condition, results of operations and cash flows of the
registrant as of, and for, the periods presented in this quarterly report;

         4. The registrant's other certifying officers and I are responsible for
establishing and maintaining disclosure controls and procedures (as defined in
Exchange Act Rules 13a-14 and 15d-14) for the registrant and have:

         a)       designed such disclosure controls and procedures to ensure
                  that material information relating to the registrant,
                  including its consolidated subsidiaries, is made known to us
                  by others within those entities, particularly during the
                  period in which this quarterly report is being prepared;

         b)       evaluated the effectiveness of the registrant's disclosure
                  controls and procedures as of a date within 90 days prior to
                  the filing date of this quarterly report (the "Evaluation
                  Date"); and

         c)       presented in this quarterly report our conclusions about the
                  effectiveness of the disclosure controls and procedures based
                  on our evaluation as of the Evaluation Date;

5. The registrant's other certifying officers and I have disclosed, based on our
most recent evaluation, to the registrant's auditors and the audit committee of
registrant's board of directors (or persons performing the equivalent function):

         a)       all significant deficiencies in the design or operation of
                  internal controls which could adversely affect the
                  registrant's ability to record, process, summarize and report
                  financial data and have identified for the registrant's
                  auditors any material weaknesses in internal controls; and

         b)       any fraud, whether or not material, that involves management
                  or other employees who have a significant role in the
                  registrant's internal controls; and

6. The registrant's other certifying officers and I have indicated in this
quarterly report whether or not there were significant changes in internal
controls or in other factors that could significantly affect internal controls
subsequent to the date of our most recent evaluation, including any corrective
actions with regard to significant deficiencies and material weaknesses.

Date:   November 14, 2002               By ______/s/ Kirk Rowland
                                                 ------------------
                                                     Kirk Rowland
                                                     Chief Financial Officer

<PAGE>


Exhibit 99.3


                            CERTIFICATION PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


In connection with the quarterly report of FindEx.com, Inc. (the "Company") on
Form 10-QSB for the period ending September 30, 2002 as filed with the
Securities and Exchange Commission on the date hereof (the "Periodic Report"),
I, Steven Malone, President and Chief Executive Officer of the Company, certify,
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)      The Periodic Report fully complies with the requirements of the
         Securities Exchange Act of 1934; and

(2)      The information contained in the Periodic Report fairly presents, in
         all material respects, the financial condition and results of
         operations of the Company.




Date:   November 14, 2002    By ______/s/ Steven Malone
                                      -------------------
                                          Steven Malone
                                          President & Chief Executive Officer



<PAGE>


Exhibit 99.4


                            CERTIFICATION PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report of FindEx.com, Inc. (the "Company") on
Form 10-QSB for the period ending September 30, 2002 as filed with the
Securities and Exchange Commission on the date hereof (the "Periodic Report"),
I, Kirk Rowland, Chief Financial Officer of the Company, certify, pursuant to
Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1)      The Periodic Report fully complies with the requirements of the
         Securities Exchange Act of 1934; and

(2)      The information contained in the Periodic Report fairly presents, in
         all material respects, the financial condition and results of
         operations of the Company.



Date:   November 14, 2002                   By ______/s/ Kirk Rowland
                                                     ------------------
                                                         Kirk Rowland
                                                         Chief Financial Officer