SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 10-QSB

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

                  For the quarterly period ended: June 30, 2002

                           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)



               11204 Davenport Street, Suite 100, Omaha, NE 68154
                    (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: 19,493,359 shares as of August 1,
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 OR PLAN OF
OPERATIONS


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 June 30, 2002, our current liabilities
exceeded our current assets by $4,332,040 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 $237,000 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.
<PAGE>

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, and
two (2) enhanced releases of our top financial and data management product,
Membership Plus with a new significant product release targeted for September
2002. 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.
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. These distributorships were cancelled in January 2002 as
we narrowed our focus to our own core products. 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 generally
expected to be the weakest generating only about 33% of our annual sales.

Our earnings before interest, taxes, depreciation, and amortization (EBITDA)
increased approximately $3,373,000 from a loss of approximately $3,211,000 for
the three months ended June 30, 2001 to income of approximately $162,000 for the
three months ended June 30, 2002 and increased approximately $3,731,000 from a
loss of approximately $3,377,000 for the six months ended June 30, 2001 to
income of approximately $354,000 for the six months ended June 30, 2002. The
income for the three and six months ended June 30, 2002 includes $147,294 in
non-cash expenses related to 5,891,760 restricted common shares issued to
employees and directors as an incentive and retention bonus program. This
increase 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 June 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.
<PAGE>

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 them. 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 $500,000 from $692,618 for the three
months ended June 30, 2001 to $1,214,944 for the three months ended June 30,
2002, and increased approximately $120,000 from $2,096,460 for the six months
ended June 30, 2001 to $2,216,206 for the six months ended June 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 six months ended June 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 decreased approximately $30,000 from $102,700
for the three months ended June 30, 2001 to $72,335 for the three months ended
June 30, 2002, and decreased approximately $174,000 from $306,100 for the six
months ended June 30, 2001 to $132,430 for the six months ended June 30, 2002.
The Company experienced fewer product returns during the first six 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.

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 12.7%
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 2.6% 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.

SALES, GENERAL AND ADMINISTRATIVE

Sales expenses decreased approximately $135,000 from $370,572 for the three
months ended June 30, 2001 to $235,857 for the three months ended June 30, 2002
and decreased approximately $100,000 from $519,000 for the six months ended June
30, 2001 to $419,393 for the six months ended June 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 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.
<PAGE>

Personnel costs decreased approximately $11,000 from $394,908 for the three
months ended June 30, 2001 to $383,775 for the three months ended June 30, 2002
and decreased approximately $102,000 from $774,033 for the six months ended June
30, 2001 to $671,939 for the six months ended June 30, 2002 primarily from a
reduction in staff. As indicated above, personnel costs for the three and six
months ended June 30, 2002 include $147,294 in non-cash expenses related to
5,891,760 restricted common shares issued to employees and directors as an
incentive and retention bonus program. Part of the decrease in 2002 can be
attributed to capitalization of software development costs pursuant to Statement
of Financial Accounting Standards No. 86, Accounting for the Costs of Computer
Software to Be Sold, Leased, or Otherwise Marketed. Also included in the net
decrease in personnel costs is a 116% 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
$203,000 and $238,000 for the three and six months ended June 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
$111,000 and $216,000, respectively, as we dealt with fewer legal disputes
during the three and six months ended June 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.

Rent expense decreased approximately $9,000 during the three months ended June
30, 2002 and approximately $12,000 during the six months ended June 30, 2002. We
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.

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 June 30, 2002, FindEx had $987,693 in current assets, $5,319,733 in
current liabilities and a retained deficit of $9,833,683. These factors continue
to create an uncertainty about our ability to continue as a going concern. We
had net income of $80,647 and $169,072 for the three and six months ended June
30, 2002, respectively.

Net cash provided by operating activities was $66,135 for the six months ended
June 30, 2002 and net cash used by operating activities was $42,790 for the six
months ended June 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 $332,000. 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 $42,116 and $29,709 for the six months
ended June 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 $56,671 for the six months ended June
30, 2002 and net cash provided by financing activities was $64,568 for the six
months ended June 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.

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.
<PAGE>

We do not currently have adequate funds available to fund operations over the
next twelve months. In order to maintain our current level of operations, we
will 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.


                           PART II - OTHER INFORMATION


Item 2. CHANGES IN SECURITIES AND USE OF PROCEEDS

On April 1, 2002, pursuant to an incentive and employee retention bonus program,
the Company issued 5,891,760 restricted common shares to the employees and Board
of Directors. The issuance of such securities were private transactions not
involving a public offering and were exempt from the registration provisions of
the Securities Act pursuant to Section 4(2) or Regulation D Rule 506 thereof.
There were no underwriters or placement agents involved in this issuance and no
commissions were paid.


Item 6. EXHIBITS AND REPORTS ON FORM 8-K


(a) Exhibits


99.1 Chief Executive Officer Certification pursuant to 18 U.S.C. Section 1350,
as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

99.2 Chief Financial Officer Certification pursuant to 18 U.S.C. Section 1350,
as adopted 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 June
30, 2002:

None

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.




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


                                        By:  /s/ Kirk Rowland
                                            ---------------------------
                                                Kirk Rowland, CPA
                                                Chief Financial Officer

August 14, 2002

<PAGE>
                        FindEx.com, Inc.
             CONDENSED CONSOLIDATED BALANCE SHEETS
                         June 30, 2002
                          (UNAUDITED)


                             ASSETS

CURRENT ASSETS
       Accounts receivable, trade                                   $   447,792
       Inventories                                                      509,716
       Other current assets                                              30,185
                                                                    -----------

           TOTAL CURRENT ASSETS                                         987,693
                                                                    -----------

PROPERTY AND EQUIPMENT, net                                             110,794
                                                                    -----------

OTHER ASSETS
       Software license, net                                          2,584,894
       Other assets                                                      19,111
                                                                    -----------
           TOTAL OTHER ASSETS                                         2,604,005
                                                                    -----------

           TOTAL ASSETS                                             $ 3,702,492
                                                                    ===========


              LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
       Cash overdraft
           Unrestricted cash - overdraft                            $    35,524
           Restricted cash                                              (10,012)
                                                                    -----------
                Net cash overdraft                                       25,512
       Notes payable                                                    749,000
       Accrued royalties                                              2,104,542
       Accounts payable                                               1,106,425
       Current maturities of long-term notes payable                     54,766
       Other current liabilities                                      1,279,488
                                                                    -----------

           TOTAL CURRENT LIABILITIES                                  5,319,733
                                                                    -----------

LONG-TERM LIABILITIES
       Long-term notes payable                                           78,103
       Non-current deferred taxes                                     1,111,043
                                                                    -----------

           TOTAL LONG-TERM LIABILITIES                                1,189,146
                                                                    -----------

STOCKHOLDERS' EQUITY
       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, 19,288,359 shares issued and outstanding ..       19,288
       Paid-in capital                                                7,007,957
       Retained (deficit)                                            (9,833,683)
                                                                    -----------
           TOTAL STOCKHOLDERS' EQUITY                                (2,806,387)
                                                                    -----------

           TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY               $ 3,702,492
                                                                    ===========


   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                   SIX MONTHS ENDED
                                                          JUNE 30,                           JUNE 30,
                                                             2001             2002              2001             2002
                                                       ---------------  ---------------   ---------------  ----------------
<S>                                                  <C>                <C>              <C>               <C>
REVENUES, net of reserves and allowances               $        575,727 $     1,127,057   $     1,706,498  $       2,058,761

COST OF SALES                                                 147,718          180,954           591,618           338,841
                                                       ---------------  ---------------   ---------------  ----------------
GROSS PROFIT                                                  428,009          946,103         1,114,880         1,719,920

OPERATING EXPENSES
      Sales                                                   370,572            235,857         519,000           419,393
      General and administrative                              883,712            548,531       1,597,656           946,772
      Depreciation and amortization                           132,983              22,740        268,058           156,580
      Bad debt expense                                      2,391,000                        - 2,391,000                 -
                                                       ---------------  ---------------   ---------------  ----------------
          TOTAL OPERATING EXPENSES                          3,778,267          807,128         4,775,714         1,522,745
                                                       ---------------  ---------------   ---------------  ----------------

EARNINGS (LOSS) FROM OPERATIONS                            (3,350,258)         138,975        (3,660,834)          197,175
                                                       ---------------  ---------------   ---------------  ----------------

OTHER INCOME (EXPENSES)
      Interest income                                           6,169               18            12,638                43
      Other income                                                164                -             2,641                 -
      Interest expense                                        (16,760)            (41,346)       (33,337)          (64,146)
                                                       ---------------  ---------------   ---------------  ----------------
          NET OTHER INCOME (EXPENSES)                         (10,427)         (41,328)          (18,058)          (64,103)
                                                       ---------------  ---------------   ---------------  ----------------

NET INCOME (LOSS) BEFORE INCOME TAXES                      (3,360,685)          97,647        (3,678,892)          133,072

      INCOME TAXES                                            712,452          (17,000)          749,452            36,000
                                                       ---------------  ---------------   ---------------  ----------------

NET INCOME (LOSS)                                      $   (2,648,233)  $       80,647        (2,929,440)          169,072
                                                       ===============  ===============   ---------------  ----------------

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)
                                                                                          ---------------  ----------------

      RETAINED DEFICIT AT END OF PERIOD                                                   $   (5,327,643)  $    (9,833,683)
                                                                                          ===============  ================

NET EARNINGS (LOSS) PER SHARE
      Basic                                            $      (0.$25)            0.$00          (0.$28)               0.01
                                                       ===============  ===============   ===============  ================
      Diluted                                          $      (0.$25)            0.$00          (0.$28)               0.01
                                                       ===============  ===============   ===============  ================

WEIGHTED NUMBER OF SHARES OUTSTANDING
      Basic                                                10,566,859       19,288,359        10,550,442        15,622,479
                                                       ===============  ===============   ===============  ================
      Diluted                                              10,566,859       21,422,359        10,550,442        17,756,479
                                                       ===============  ===============   ===============  ================
</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>
                                                                                  SIX MONTHS ENDED
                                                                              JUNE 30,
                                                                                2001            2002
                                                                            -------------   -------------
<S>                                                                      <C>                <C>
CASH FLOWS FROM OPERATING ACTIVITIES
    Cash received from customers                                            $  2,159,377    $  1,945,138
    Cash paid to suppliers and employees                                      (2,154,359)     (1,853,928)
    Interest paid                                                                      -         (25,118)
    Interest received                                                                769              43
    Income taxes paid                                                            (48,577)              -
                                                                            -------------   -------------

          NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                       (42,790)         66,135
                                                                            -------------   -------------

CASH FLOWS FROM INVESTING ACTIVITIES
    Acquisition of property, plant and equipment                                 (13,309)        (35,256)
    Deposits made                                                                (16,400)         (4,408)
    Website development costs                                                          -          (2,452)
                                                                            -------------   -------------

          NET CASH (USED) BY INVESTING ACTIVITIES                                (29,709)        (42,116)
                                                                            -------------   -------------

CASH FLOWS FROM FINANCING ACTIVITIES
    Proceeds from line of credit, net                                             39,495         (10,072)
    Payments made on long-term debt                                                    -         (21,599)
    Refund on stock subscriptions                                                      -         (25,000)
    Addition to license agreements                                                25,073               -
                                                                            -------------   -------------

          NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES                        64,568         (56,671)
                                                                            -------------   -------------

NET DECREASE IN CASH AND CASH EQUIVALENTS                                         (7,931)        (32,652)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD                                    21,768           7,140
                                                                            -------------   -------------

          CASH (CASH OVERDRAFT) AND CASH EQUIVALENTS, END OF PERIOD         $     13,837    $    (25,512)
                                                                            =============   =============

RECONCILIATION OF NET LOSS TO CASH FLOWS FROM OPERATING ACTIVITIES
    Net income (loss)                                                       $ (2,929,440)   $    169,072
    Adjustments to reconcile net income (loss) to net cash
       provided (used) by operating activities:
          Depreciation & amortization                                            268,058         156,580
          Provision for bad debts                                              2,391,000               -
          Stock issued for services                                              298,001         147,294
       Change in assets and liabilities:
          Decrease in accounts receivable                                        625,403          12,378
          (Increase) in refundable income taxes                                  (23,745)              -
          Decrease in inventories                                                 68,242         136,530
          (Increase) in prepaid expenses                                         (24,493)        (11,989)
          Increase (decrease) in accounts payable                                332,091        (331,949)
          (Decrease) in income taxes payable                                     (39,284)              -
          (Decrease) in deferred taxes                                          (735,000)        (36,000)
          Increase in accrued royalties                                          206,900          21,848
          (Decrease)  in other liabilities                                      (480,523)       (197,629)
                                                                            -------------   -------------

          NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                  $    (42,790)   $     66,135
                                                                            =============   =============
</TABLE>


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



<PAGE>
                                FindEx.com, Inc.
              NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                                  June 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 June
30, 2002 were $80,928, less accumulated amortization of $6,380. Research and
development costs incurred and charged to expense were $1,770 and $1,905 for the
three months ended June 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 three and six months ended June 30, 2002 was reduced by approximately
$112,000. See Note 8.

NOTE 3 - NOTES PAYABLE

At June 30, 2002, notes payable consisted of the following:
<TABLE>
<S>                                                                                                   <C>
         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.                                                                                        33,000

         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.                                                                                        33,000

         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.                                                                                        33,000
                                                                                                       ---------------

                                                                                                             $749,000
                                                                                                       ===============
</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 June 30, 2002 are as follows:

         June 30
           2003             $54,766
           2004              59,306
           2005              18,797
                     ---------------
                           $132,869
                     ===============

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 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.
<PAGE>

NOTE 6 - INCOME TAXES

The benefit (expense) for taxes on income for the three and six months ended
June 30 consisted of the following:
<TABLE>
<CAPTION>
                                                 Three Months Ended June 30,             Six Months Ended June 30,
                                              -----------------------------------     --------------------------------
<S>                                          <C>                 <C>                  <C>              <C>
                                                   2002                2001               2002              2001
                                              ----------------    ---------------     --------------    --------------
         Current:
              Federal                              $ ---              $ ---               $ ---             $ ---
              State                                    ---                14,500              ---              14,500
                                              ----------------    ---------------     --------------    --------------
                                                       ---                14,500              ---              14,500
                                              ----------------    ---------------     --------------    --------------
         Deferred:
              Federal                                (14,000)            514,000             28,900           551,000
              State                                   (3,000)            183,952              7,100           183,952
                                              ----------------    ---------------     --------------    --------------
                                                     (17,000)            697,952             36,000           734,952
                                              ----------------    ---------------     --------------    --------------
         Total tax benefit                          $(17,000)           $712,452            $36,000          $749,452
                                              ================    ===============     ==============    ==============
</TABLE>

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

         Expense at Federal statutory rate - 34%            $(45,244)
         State tax effects                                      7,100
         Nondeductible expenses                               (1,040)
         Taxable temporary differences                         57,345
         Deductible temporary differences                       2,600
         Deferred tax asset valuation allowance                15,239
                                                       ---------------
              Income tax benefit                             $ 36,000
                                                       ===============

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 4,483,200 and 2,398,200
potentially dilutive securities for the three and six months ended June 30, 2002
and 2001, respectively, 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>                   <C>
         For the Three Months Ended June 30, 2001                Income (Loss)           Shares            Per-share
                                                                  (Numerator)         (Denominator)         Amount
         --------------------------------------------------     ----------------    ------------------    ------------
         Net Loss                                                  $(2,648,233)
         Less preferred stock dividends                               --
                                                                ----------------
         Loss available to common
            stockholders-basic earnings per share                   (2,648,233)            10,566,859          $(.25)
                                                                                                          ============
         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                $(2,648,233)            10,566,859          $(.25)
                                                                ================    ==================    ============

                                                                 Income (Loss)           Shares            Per-share
         For the Three Months Ended June 30, 2002                 (Numerator)         (Denominator)         Amount
         --------------------------------------------------     ----------------    ------------------    ------------
         Net Income                                                     $80,647
         Less preferred stock dividends                                   --
                                                                ----------------
         Income available to common
            stockholders-basic earnings per share                        80,647            19,288,359            $.00
                                                                                                          ============
         Effect of Dilutive Securities
            Options                                                          --                   --
            Convertible notes payable                                    10,097             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                     $90,744            21,422,359            $.00
                                                                ================    ==================    ============

                                                                 Income (Loss)           Shares            Per-share
         For the Six Months Ended June 30, 2001                   (Numerator)         (Denominator)         Amount
         --------------------------------------------------     ----------------    ------------------    ------------
         Net Loss                                                  $(2,929,440)
         Less preferred stock dividends                               --
                                                                ----------------
         Loss available to common
            stockholders-basic earnings per share                   (2,929,440)            10,550,442          $(.28)
                                                                                                          ============
         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                $(2,929,440)            10,550,442          $(.28)
                                                                ================    ==================    ============

                                                                 Income (Loss)           Shares            Per-share
         For the Six Months Ended June 30, 2002                   (Numerator)         (Denominator)         Amount
         --------------------------------------------------     ----------------    ------------------    ------------
         Net Income                                                    $169,072
         Less preferred stock dividends                               --
                                                                ----------------
         Income available to common
            stockholders-basic earnings per share                       169,072            15,622,442            $.01
                                                                                                          ============
         Effect of Dilutive Securities
            Options                                                           --                   --
            Convertible notes payable                                    10,097             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                    $179,169            17,756,479            $.01
                                                                ================    ==================    ============
</TABLE>

<PAGE>

NOTE 8 - 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.

NOTE 9 - 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 10 - 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 11 - SUBSEQUENT EVENTS

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

On August 7, 2002, the Company rescinded 41,600 restricted common shares
previously issued to part-time employees under the incentive and retention bonus
program.



<PAGE>


Exhibit 99.1
                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED 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 June 30, 2002 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Steven
Malone, President and Chief Executive Officer of the Company, certify, pursuant
to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the
Sarbanes-Oxley Act of 2002, that:

(1)  The Report fully complies with the  requirements  of Section 13(a) or 15(d)
     of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a)); and

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



                                            FINDEX.COM, INC.


                                      /s/ Steven Malone
                                     ------------------
                                          Steven Malone
                                          President and Chief Executive Officer
<PAGE>


Exhibit 99.2
                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED 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 June 30, 2002 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, Kirk
Rowland, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002, that:


(1)  The Report fully complies with the  requirements  of Section 13(a) or 15(d)
     of the Securities Exchange Act of 1934 (15 U.S.C. 78m(a)); and

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



                                                FINDEX.COM, INC.


                                          /s/  Kirk Rowland
                                          -----------------
                                               Kirk Rowland
                                               Chief Financial Officer



<PAGE>