SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                  FORM 10-QSB/A
                                (Amendment No. 1)



               QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE
                        SECURITIES EXCHANGE ACT OF 1934


               For the quarterly period ended: September 30, 2001


                           Commission File No. 0-29963


                                FINDEX.COM, INC.
              (Exact name of small business issuer in its charter)


       ______Nevada________                    __________88-0379462_________
    (State or other jurisdiction             (IRS Employer Identification No.)
  of incorporation or organization)


                 11640 Arbor Street, Suite 201, Omaha, NE 68144
                    (Address of principal executive offices)

                                 (402) 333-1900
                           (Issuer's telephone number)


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


                      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: 11,210,099 shares as of October 31,
2001.


Transitional Small Business Format: No

                                EXPLANATORY NOTE

This Report on Form 10-Q/A amends and restates in its entirety Item 2 of the
Quarterly Report on Form 10-QSB of FindEx.com, Inc., (the "Company"), for the
quarter ended September 30, 2001. All other items shall be as set forth in our
original Form 10-QSB filed November 19, 2001.







<PAGE>


                         PART I - FINANCIAL INFORMATION


Item 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION OR PLAN OF
 OPERATIONS

The following discussion should be read together with the financial statements
of FindEx.com, Inc., which are included in this Form 10-QSB.

Forward-Looking Statements and Risk Factors

This report on Form 10-QSB contains certain 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). 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, projected outcome of litigation, and similar matters. The
Private Securities Litigation Reform Act of 1995 provides a safe harbor for such
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) the sufficiency of our existing capital
resources and our ability to raise additional capital to fund cash requirements
for future operations, (ii) adoption by the Christian community of our software
products and electronic technology for gathering information, (iii) our ability
to develop new products that customers will desire to purchase, (iv) our ability
to retain and attract qualified personnel, (v) volatility of the stock market,
particularly within the technology sector, and the ability to use our capital
stock as a currency for acquisitions, and (vi) general economic conditions.
Although we believe that the expectations reflected in these forward-looking
statements are reasonable, we cannot provide any assurance that the expectations
reflected in these forward-looking statements will prove to have been correct.

There are many factors associated with forward-looking statements that can cause
actual results to differ from those projected, forecast or otherwise referenced.
In connection with the forward-looking statements contained herein, also
included are corresponding discussions of such factors, together with cautionary
statements. In addition to such discussions and statements, and any other
information contained in this report, readers should carefully consider the risk
factors that are incorporated by reference herein from the Form SB-2
registration statement filing of the Company on 8/2/01, as well as those
incorporated by reference from the Company's previous filings on Form 10-QSB.

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

FindEx.com, Inc ("FindEx" or the "Company" and collectively referred to as "we",
"us" or "our" as required by the context) was incorporated under the laws of the
State of Delaware on December 26,1995 as FinSource, Ltd. In April 1999
FinSource, Ltd. merged with FINdex Acquisition Corporation, (FAC) a Delaware
corporation in a stock for stock transaction. On April 30, 1999 FAC was acquired
by EJH Entertainment, Inc.(EJH) a Nevada corporation in a stock for stock
transaction. In connection therewith, the name of the company was changed to
FindEx.com, Inc. Both the merger with FAC and the acquisition by EJH were
treated as reorganization mergers with the Company.

We entered into a Share Exchange Agreement (the "Share Exchange") dated March 7,
2000, to become a reporting entity under the Securities Exchange Act of 1934.
Pursuant to this agreement, we acquired all of the issued and outstanding
capital stock of Reagan Holdings, Inc. ("Reagan"), a public shell company, from
the shareholders of Reagan in a pro rata exchange for an aggregate of 150,000
shares of our common stock. As a result of the Share Exchange, we own 100% of
the outstanding capital stock of Reagan, Reagan became our wholly-owned
subsidiary, and we became the successor issuer to Reagan for reporting purposes
under the Securities Exchange Act of 1934. We paid $150,000 to TM Capital
Partners, LLC, as consideration for their assistance in the Share Exchange.

We are a retail, wholesale and Internet supplier of software products to
businesses, religious organizations and individuals. In July of 1999 we
completed an exclusive license agreement with Mattel Corporation for the Parsons
Church Division of Mattel. In so doing, FindEx obtained the exclusive right to
market, sell and continue to develop several Bible study software products.
FindEx develops and publishes church and Bible study software products designed
to simplify Biblical research, and streamline church office tasks.

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 Booksellers
Association (CBA). These stores vary from the small, family-owned Christian
bookstore to the large chain bookstores such as LifeWay Christian Stores, Family
Christian Stores and Berean Christian Stores.

In addition, we 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
Bible study and church management software into both Christian and secular
retail outlets, such as Best Buy, CompUSA, OfficeMax and Staples. Our sales on
the international level are in U.S. currency only thus precluding any currency
translation issues.

On the Internet level, we are currently marketing our products through our
www.findex.com website and The Learning Company's www.quickverse.com website. We
are in the process of acquiring the www.quickverse.com site as part of our Asset
Purchase Agreement with TLC. These sites provide customers across the United
States and around the world to purchase our software. We anticipate Internet
orders will continue to increase as we expand our software product base and add
the sales from the www.quickverse.com site.

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 TLC's
direct marketing and sales force. We are currently experimenting with various
direct marketing organizations and expanding our efforts internally. We
anticipate direct marketing sales will also increase as we gain control of this
area.

All of our sales are currently fulfilled out of our warehouse in Omaha,
Nebraska.

Since we acquired the Parsons Church Division from Mattel, we have experienced
roller coaster growth. We expanded our presence in the CBA marketplace by
increasing the frequency of customer contact by our sales reps and by adding
products desired by their customer base. We lost our presence in the secular
retail marketplace when TLC made the decision to reduce their workforce and
their line of software products promoted into the secular market. We
re-established our presence in the secular retail market by focusing time,
talent and resources and have now expanded that presence to the point that it is
larger than before.

We have been aggressively pursing our business plan to be the premier provider
of Bible study and related products and content to the domestic and
international markets, to build upon our existing financial information products
and services, and to offer additional technology, products and services that are
synergistic to the affinity group we already serve. We have developed two (2)
enhanced releases of our flagship product, QuickVerse, (see ITEM 1. LEGAL
PROCEEDINGS below) one (1) new product targeted mainly to the secular market,
QuickVerse Essentials, and one (1) enhanced release of our top financial and
data management product, Membership Plus. In October 2001, we released the
Complete Bible Resource Library, a software program that contains Bible
translations, Bible reference tools, multimedia programs, Christian clipart
images and interactive children's games. We also added distributorships for
ItsDeductible, a software program that determines and tracks the proper fair
market value of item donations; CJ's Closet, a children's software program of
interactive adventures with Biblical themes; and The Holy Land Experience, a
multi-media software program containing interactive maps, photographs,
educational video lessons, and more bringing the ancient land to life. 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 are expected to occur in the five months of
September through January; the five months of April through August are expected
to be the weakest generating only about 33% of our annual sales.

Our Earnings (Loss) Before Interest, Taxes, Depreciation, and Amortization
(EBITDA) was a loss of approximately $375,000 for the three months ended
September 30, 2001 and approximately $3,768,000 for the nine months then ended.
These losses include non-cash expenses of $199,038 and $2,693,184 recorded for
the three and nine months ended September 30, 2001, respectively. We recognized
non-cash expenses of $4,182 relating to 32,250 common shares and $30,968
relating to 100,250 common shares, respectively, issued to an individual for
investor relations services; $ -0- and $39,501, respectively, relating to a
warrant to purchase up to 100,000 common shares issued to Genesis Financial
Group, LLC for consulting services; $13,464 and $50,323, respectively, relating
to warrants to purchase up to 50,000 and 150,000 common shares, respectively,
issued to a law firm in consideration of legal services; $181,392 and $181,392,
respectively, relating to a warrant to purchase up to 510,000 common shares
issued to an institutional private equity investor; and $-0- and $2,391,000,
respectively, relating to a change in accounting estimate for uncollectible
accounts resulting from settlement negotiations with The Learning Company.

Revenues

Revenues from the sale of software are recognized when the product is shipped,
except for inventory out on consignment, in which case we recognize revenue when
the consignee sells the product to the end user. 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. We reproduce and
distribute the Zondervan NIV Bible pursuant to a 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 31% of our revenues in fiscal 2000 and
approximately 32% of our revenues through September 30, 2001. 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 are terminating our
rights 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 the 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 continuing to attempt to work with Zondervan,
however, to reach an alternate settlement which would allow us to continue to
sell, market and manufacture Zondervan's copyrighted material, but that we
believe that we are capable of fulfilling given our current financial condition.
There can be no assurance that we will be able to negotiate any such settlement
and any continued enforcement of the court order would have a material adverse
effect on our business, operations, financial condition and ability to operate
as a going concern.

Gross revenues decreased from $1,295,894 for the three months ended September
30, 2000 to $549,631 for the three months ended September 30, 2001, and from
$4,852,824 for the nine months ended September 30, 2000 to $2,646,091 for the
nine months ended September 30, 2001. Gross revenues for 2000 reflect the
introduction of one new title, QuickVerse Essentials. The Company did not
introduce any new titles or upgrades during the first two quarters of 2001 and
only began entering into new distributor agreements in late third quarter 2001.
In addition to the new title released in the first quarter of 2000, sales for
the nine months ended September 30, 2000 would also reflect reorders resulting
from the fourth quarter 1999 release of QuickVerse version 6 and Membership Plus
version 6. Sales for the first quarter of 2001 reflect reorders from the fourth
quarter 2000 release of only one title, QuickVerse version 7 (QV7). In addition,
due to our ongoing dispute with TLC and their decision to reduce their workforce
and product lines, sales to their "direct to consumer" division decreased from
$113,629, or 13% of gross sales, and $1,694,256, or 42% of gross sales, for the
three and nine months, respectively, ended September 30, 2000, to $-0- and
$188,736, or 10% of gross sales, for the three and nine months, respectively,
ended September 30, 2001. The percentage of gross sales to customers other than
TLC increased from $794,995, or 88% of gross sales, and $2,334,022, or 58% of
gross sales, for the three and nine months, respectively, ended September 30,
2000 to $549,631, or 100% of gross sales, and $1,787,761, or 90% of gross sales,
for the three and nine months, respectively, ended September 30, 2001. In
addition, our limited cash resources have severely limited our ability to
replenish our inventory to meet the demand of orders. Finally, the current
economic conditions have reduced consumer demand thus decreasing the volume of
orders we received in 2001 compared to the same period of 2000.

The provision for sales returns decreased from $71,000 for the three months
ended September 30, 2000, to $70,000 for the three months ended September 30,
2001, and increased from $228,700 for the nine months ended September 30, 2000,
to $376,000 for the nine months ended September 30, 2001. The Company
experienced larger product returns during the first three quarters of 2001 than
during the same period of 2000. Product returns are typically higher in the
secular marketplace than the Christian marketplace. As the distributors place
the products into the secular retail channel, they monitor the sell-through
rates of those products and generally return quantities of those that are not
selling as anticipated. This practice contrasts with the Christian marketplace
in that the quantities ordered are generally smaller and the retailer is willing
to hold on to the products for a longer period before making the decision to
return. The release of QV7 in November 2000 also increased the quantity of
returns of prior versions as stores made shelf space. With our expanded presence
in the secular retail market, we increased our provision for anticipated returns
of channel inventory at September 30, 2001 compared with the prior year.

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 and package software products. The direct costs and manufacturing
overhead increased from 17.0% of gross revenues in 2000 to 18.1% of gross
revenues in 2001. This increase results directly from our limited cash position.
Because of limited cash, we have been forced to order materials in smaller
quantities. Thus, increasing our per unit costs. Royalties to third party
providers of intellectual property increased from 7.6% of gross revenues in 2000
to 9.9% of gross revenues in 2001. The primary reason for the royalty increase
in 2001 stems from content additions to QV7. Several new titles were added and
the entire content of the QuickVerse Greek Edition was included as basic content
of the Deluxe version while continuing to be marketed as a separate product.

Sales, General and Administrative

Operating expenses for 2001 include approximately $302,000 in non-cash expenses
for stock and warrants issued for services. Sales expenses reflect a decrease in
the provision for technical support costs and advertising costs. The Company
began providing its 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
The Learning Company whereby TLC provided technical support and billed FindEx
based on the monthly number of technical support calls received. It is
anticipated that future technical support costs will remain lower, on a per
instance basis, than that provided by TLC.

Personnel costs decreased approximately $150,000 from 2000 to 2001 primarily
from a reduction in development staff but also from the change and executive
management. 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. Corporate services decreased approximately $70,000 from a reduction in
business consulting and valuation services contracts. Legal costs increased
approximately $275,000 from settlement of a dispute with Genesis Financial
Group, LLC, over payment for services provided during 1999 and 2000, from
consultation provided regarding our dispute with TLC, and preparation and filing
of our registration statement. It is anticipated that legal costs will continue
to be higher than those recorded in the comparable prior year period until the
dispute with TLC is finally resolved. Travel costs decreased approximately
$37,000 as sales staff reduced sales efforts in line with cash resources. Fees
associated with our secured borrowing arrangement amounted to approximately
$4,600 and $16,000 during the three and nine months ended September 30, 2001,
respectively. It is anticipated that these fees will continue until our cash
position improves.

Costs associated with acquiring Reagan Holdings, Inc. amounted to $150,000 for
the first six months of 2000. The Company did not have any business combinations
during the same period of 2001.

Amortization decreased from $152,713 and $456,427 for the three and nine months,
respectively, ended September 30, 2000, to $125,877 and $379,716 for the three
and nine months, respectively, ended September 30, 2001, due to the expiration
of a minor software license agreement on September 30, 2000.

Liquidity and Capital Resources

As of September 30, 2001, FindEx had $1,626,462 in current assets, $5,871,550 in
current liabilities and a retained deficit of $5,765,533. We had a net loss of
$433,690 and $3,363,130 for the three and nine months, respectively, ended
September 30, 2001. Operating expenses for the three and nine month period ended
September 30, 2001 included approximately $199,000 and $302,000, respectively,
in non-cash expenses related to stock issued for services and a $2,391,000
provision for bad debts related to the ongoing settlement negotiations with TLC.
Negative cash flow from operations for the period was $61,875.

To date, FindEx has funded its purchase of the Parsons Church Division primarily
through operations. In addition, a dispute with The Learning Company (TLC) over
specific performance provisions of and payments due on the Finished Goods
Distribution Agreement has also lead to the shortage of working capital.

On March 19, 2001, the Company entered into an Accounts Receivable Financing
Agreement with Alliance Financial Capital, Inc. ("AFC"). Pursuant to this
agreement, AFC agrees to purchase selected accounts receivable on a discounted
basis, including, without limitation, full power to collect, compromise, sue
for, assign, or in any manner enforce collection thereof. The agreement provides
for advances of 60% toward the purchase of the invoices with a credit line of
$250,000. The terms call for 40% to be held in a reserve account from the
collection of each invoice. Invoices not paid by the customer within 90 days of
shipment are required to be repurchased by the Company out of the reserve
account. The agreement carries a 12-month term with a minimum monthly fee equal
to one half of one percent (.5%). The term renews automatically in 12-month
increments unless a written request for termination is received by AFC at least
30 days before the renewal date. During the three and nine months ended
September 30, 2001, the Company sold accounts receivable totaling $138,361 and
$248,914, respectively, to AFC under this agreement receiving cash of $83,017
and $149,349, respectively. At September 30, 2001, the balance of accounts
transferred remaining open was $54,514 securing debt of $32,708.

On June 6, 2001, we entered into an Equity Line Investment Agreement (the
Investment Agreement) with Swartz Private Equity, LLC, an institutional private
equity investor (Swartz). The Equity Line Investment Agreement entitles us to
issue and sell, in the form of puts up 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 following the effective date of this
registration statement. For each common share put to Swartz, we will receive the
lesser of 91% of the market price or the market price less $.05. During any
twenty (20) day period during the Term, the Company will have the ability to
require such investor to purchase up to $2 million of its common stock, subject
to certain limitations based upon our trading volume and share price. FindEx
plans to use funds received from this offering to liquidate accounts payable,
accrued royalties to content providers, and the aforementioned note agreements.
In addition, part of the proceeds will be retained for working capital purposes
and part will be used to fund future product development efforts.

The consummation of the financing contemplated by the Investment Agreement is
subject to numerous conditions, certain of which are outside our control,
including the effectiveness of an SB-2 registration statement which we filed
with the Securities and Exchange Commission on August 2, 2001 covering the
resale of the shares to be issued to such investor (the Registration Statement).
There can be no assurance that the financing contemplated by the Investment
Agreement will be consummated on the terms described herein, or at all. Such
equity financing, if available, will likely result in substantial dilution to
FindEx's stockholders.

Pursuant to the Registration Statement, we are registering a total of 25,000,000
shares to be sold to Swartz. Therefore, once the Registration Statement is
declared effective, in order for the company to receive $15,000,000, the average
sale price of these shares would need to be $.60. Unless our share price
increases drastically, we will need to register additional shares in order to
access the $15,000,000 maximum.

The Company does not currently have adequate funds available to fund its
operations over the next twelve months. In order to maintain current level of
operations, the Company will need to secure additional funding sources to meet
its operating expenses. Such funding sources may include, but are not limited
to, funding pursuant to the Investment Agreement described above, private
placements of common or convertible equities, placement of debt with banks,
private or public investors, or other lending institutions.

In an effort to substantially reduce our monthly expenses and restore
profitability at our current and forecasted near-term sales volume, we have
reduced our workforce by approximately 50%. In addition, we are reviewing our
operating facilities needs for further savings opportunities, and have closed
our sales office in Cedar Rapids, Iowa. Our reduction in personnel expenses and
the operating expenses associated with the closing of our Cedar Rapids office,
coupled with the reduction in further operating expenses that we would
experience were we to move forward with our contemplated cutback in physical
facilities would provide combined annual savings of approximately $700,000. We
are also assessing other operating costs for purposes of identifying potential
savings opportunities.

The Company believes that through a combination of outside sources of capital
and revenues generated from sales it will have sufficient sources of capital to
meet its operating needs. However, any substantial delays in receipt of or
failure to obtain such capital will prevent the Company from operating as a
going concern, given its limited revenues and capital reserves.


<PAGE>





                                   SIGNATURES

Pursuant to 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.





By:     /s/ Steven P. Malone
        -----------------------
            Steven P. Malone
            President & CEO







By:     /s/ Kirk R. Rowland
        -------------------
            Kirk R. Rowland, CPA
            Vice President of Finance

November 26, 2001