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:     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

<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

The following discussion should be read together with the financial statements
of FindEx.com, Inc., which are included in this Form 10-QSB. The following
discussion contains certain forward-looking statements regarding FindEx's
expectations for its business and its capital resources. These expectations are
subject to various uncertainties and risks that may cause actual results to
differ significantly from these forward-looking statements.

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, 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 recorded during the period. We recognized
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. See "Risk Factors
- Product returns that exceed our anticipated reserves could result in worse
than expected operating 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 new distributor agreements in late third quarter 2001. In addition to
the new title released in the first quarter of 2000, sales 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 tight 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 tight 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 (see "RESULTS OF OPERATIONS" above).

Sales expenses reflect a decrease in the provision for technical support costs
and advertising costs. The Company 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 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. Acquisition costs are expected to continue as we
pursue our business plan for growth by acquiring companies that are synergistic
with our current product line and customer base.

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 (see "RESULTS OF
OPERATIONS" above) 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 March 26, 2001, the Company entered into a binding letter of intent with an
institutional private equity investor, (the "Letter of Intent") pursuant to
which the Company has the ability to require such investor to purchase up to $15
million of the Company's common stock from time to time over a period of up to
36 months (the "Term"). The shares will be sold to a private institutional
investor at a discount to the market price of the common stock at the time of
sale. 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 Letter of Intent is
subject to numerous conditions, certain of which are outside our control,
including the investor's completion of its due diligence, our entry into
definitive agreements with the investor and the effectiveness with the
Securities and Exchange Commission of a registration statement covering the
resale of the shares to be issued to such investor, and there can be no
assurance that the financing will be consummated on the term described herein,
or at all. Such equity financing, if available, will likely result in
substantial dilution to FindEx's stockholders.

Pursuant to the Letter of Intent, on August 2, 2001, the Company filed form
SB-2, Registration Statement under the Securities Act of 1933. This registration
statement remains pending.

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 Letter of
Intent 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.

CAUTIONARY STATEMENTS AND RISK FACTORS

Several of the matters discussed in this document contain forward-looking
statements that involve risks and uncertainties. Factors associated with the
forward-looking statements that could cause actual results to differ from those
projected or forecast are included in the statements below. In addition to other
information contained in this report, readers should carefully consider the
following cautionary statements and risk factors.

OUR INDEPENDENT AUDITORS ISSUED A GOING CONCERN OPINION FOR THE FISCAL YEAR
ENDED DECEMBER 31, 2000, AND WE EXPERIENCE CONTINUED INABILITIES TO MEET ONGOING
OPERATING AND OTHER FINANCIAL OBLIGATIONS. Our independent auditors have
included an explanatory paragraph regarding our ability to continue as a going
concern for the fiscal year ended December 31, 2000. Their conclusion is drawn
from the fact that we incurred a net loss of $2,354,139 during the year ended
December 31, 2000, and, as of that date, our current liabilities exceeded our
current assets by $392,780. Our accumulated deficit as of December 31, 2000 was
$2,163,281. Although we are continuously exploring and pursuing various
potential financing alternatives in an effort to overcome these problems, and
have entered into the Equity Line Investment Agreement with an institutional
private equity investor, to date, our expenses continue to exceed our revenues
and we consistently lack sufficient funds to meet our operating requirements and
other financial obligations. Any continuing inability to meet such operating
requirements and financial obligations will have a material adverse effect on
our ability to continue operations. There can be no assurance that any such
financing will be obtained or that, if obtained, it will be on terms which are
favorable.

WE ARE CURRENTLY IN A DISPUTE WITH THE LEARNING COMPANY ("TLC") OVER AMOUNTS DUE
EACH OTHER. TLC is a customer of ours which, together with its subsidiaries,
accounted for 41% of our consolidated revenue in 2000. We are currently in a
dispute with TLC over amounts that we believe are owed to us by them and amounts
that they assert are owed by us to them. Depending on the outcome of mediation
or arbitration in this matter, we may be forced to restate our financials for
2000 and for 1999. Our periodic filings with the SEC state that, as of December
31, 2000, our accounts receivable, net of offsets, relating to TLC was
$2,867,293. TLC disputes that this amount is due to us and further contends that
we owe them approximately $1,000,000 in combined license fees and service fees.
Management has chosen to increase our reserve for uncollectible accounts for the
net accounts receivable from TLC as of June 30, 2001. Although mediation is
ongoing, and binding arbitration, originally scheduled for September 2001, has
been delayed, to the extent mediation proves ineffective, there can be no
assurance as to the resolution of this dispute and any negative outcome could
have an adverse affect on our business, operations, financial condition and
prospects.

ONE OF OUR PRIMARY CONTENT SUPPLIERS FOR THE SOFTWARE PRODUCTS THAT WE PRODUCE
AND DISTRIBUTE HAS TERMINATED OUR LICENSING AGREEMENT BASED ON OUR NON-PAYMENT
OF ROYALTIES. We reproduce and distribute the Zondervan NIV Bible pursuant to a
certain licensing agreement with the Zondervan Corporation which provides, among
other things, that we will pay a royalty fee of 10% of net sales on the
stand-alone (NIV Bible) product and $8.00 per unit on total net units of
QuickVerse, which is our own product but which incorporates the Zondervan NIV
Bible as part of it. The products containing the Zondervan NIV Bible, including
QuickVerse, accounted for approximately 31% of our revenues in fiscal 2000.
There are currently approximately 3,000 units of our own product in the market
containing content subject to the Zondervan licensing agreement, as well as
another 4,700 units in inventory, the combined aggregate value of which is
approximately $20,000. Due to our current shortage in working capital, we are
currently $870,000 in arrears on the royalty payments due under such licensing
agreement, $790,000 (91%) of which has been overdue for over 90 days. On April
5, 2001, we received a notice from the Zondervan Corporation informing us that
they are terminating our rights under the licensing agreement and instructing us
to cease and desist from making any further sales of product subject to the
licensing agreement. Fifty percent of the product subject to the licensing
agreement which is either out in the market or currently in our inventory can be
modified in such a way as to remove any content which renders it subject to such
agreement. It is unlikely, moreover, that any product resulting from the removal
of the content subject to the licensing agreement would be marketable (once
re-packaged) or that, if marketable, it would provide revenues and profit
margins comparable to that which we have historically produced.

We are currently in the process of attempting to negotiate a settlement or other
arrangement with the Zondervan Corporation, which we believe will allow us to
continue reproducing and distributing products containing their content, but
which is highly likely to be dependent upon our ability to make payments to them
in the near term in amounts which we cannot afford without significant
additional equity financing. There can be no assurance, therefore, that we will
be able to negotiate a satisfactory settlement or other arrangement, or, if we
are able to negotiate a satisfactory settlement or other arrangement, that we
will be able to meet our obligations there under. Any continued termination of
our rights under the Zondervan licensing agreement and/or restriction on our
ability to continue to sell product subject to such agreement would necessarily
have a material adverse effect on our business and may result in our inability
to continue operating.

WE HAVE EXPERIENCED, AND MAY CONTINUE TO EXPERIENCE, REDUCED REVENUES DUE TO
DELAYS IN THE INTRODUCTION AND DISTRIBUTION OF OUR PRODUCTS. We cannot be
certain that we will be able to meet our planned release dates for our new
software releases. If we cannot release an important new product during the
scheduled quarter, our revenues would likely be reduced in that quarter. In the
past, we have experienced significant delays in our introduction of some new
products. For instance, delays in duplication, packaging and distribution caused
our QuickVerse version 7.0 to begin arriving at retailers over the Thanksgiving
holiday. As a result, we experienced fewer sales of these products than we would
have if the products were in stores before the holiday selling season began,
which had a materially adverse effect on our operating results for the 2000
fourth quarter. It is likely in the future that delays will continue to occur
and that some new products will not be released in accordance with our internal
development schedule or the expectations of public market analysts and
investors.

IF WE ARE UNABLE TO RAISE ADDITIONAL FUNDS, WE MAY BE REQUIRED TO DEFER
COMPLETION OF FUTURE SOFTWARE UPDATES AND REDUCE OVERHEAD SIGNIFICANTLY. We
entered into binding letter of intent with a private institutional investor on
March 26, 2001 pursuant to which such investor agreed to purchase up to $15
million of our common stock upon certain terms and conditions over a period of
thirty-six months. We believe we will need to receive this additional funding in
order to continue our product development, increase our sales and fund our
working capital requirements. The ability to consummate and draw upon this
additional funding is dependent on a number of factors, including the investor's
completion of its due diligence, our entry into definitive agreements with the
investor and the effectiveness of a registration statement covering the resale
of the shares to be issued to such investor, which are outside of our control.
If we are unable to draw on the additional funding, then we will need to raise
additional funds through the sale of equity or debt securities in private or
public financings or through strategic partnerships in order to meet our needs
and achieve profitability. There can be no assurance that such alternate funds
can be obtained or, if obtained, that they will be available on terms equal to,
or more favorable than, the anticipated terms.

WE HAVE A LIMITED OPERATING HISTORY UPON WHICH YOU CAN EVALUATE OUR POTENTIAL
FOR FUTURE SUCCESS. We began to introduce our products and services during 1999.
Although we have generated revenue from operations, we have a very limited
operating history on which you can evaluate our potential for future success.
Rather than relying on historical financial information to evaluate our Company,
you should evaluate our Company in light of the expenses, delays, uncertainties,
and complications typically encountered by early-stage businesses, many of which
will be beyond our control. Early-stage businesses commonly face risks such as
the following:

o        lack of sufficient capital,

o        unanticipated problems, delays, and expenses relating to product
         development and implementation,

o        lack of intellectual property,

o        licensing and marketing difficulties,

o        competition,

o        technological changes, and

o        uncertain market acceptance of products and services.


THE LOSS OF ANY OF OUR KEY EXECUTIVES OR OUR FAILURE TO ATTRACT, INTEGRATE,
MOTIVATE AND RETAIN ADDITIONAL KEY EMPLOYEES COULD HAVE A MATERIAL ADVERSE
EFFECT ON OUR BUSINESS. Our success depends to a large degree upon the skills of
our senior management team and key employees and upon our ability to identify,
hire, and retain additional sales, marketing, technical, and financial
personnel. The loss of any of our key executives or the failure to attract,
integrate, motivate, and retain additional key employees could have a material
adverse effect on our business. We may be unable to retain our existing key
personnel or attract and retain additional key personnel. Competition for these
personnel in the Internet and technology industry is intense and identifying
personnel with experience in this industry is even more difficult. We are in a
relatively new market, and there are a limited number of people with the
appropriate combination of skills needed to provide the services that our
customers require. We depend particularly upon the services of Steven Malone,
our Chief Executive Officer and President.

IF WE CANNOT OBTAIN CD-ROM MANUFACTURING AND PACKAGING SERVICES ON A TIMELY
BASIS, WE MAY NOT BE ABLE TO TIMELY DELIVER OUR CD-ROM AND DVD PRODUCTS TO
DISTRIBUTORS AND RETAILERS AND OUR SALES WILL BE ADVERSELY AFFECTED. We use
third party vendors to press CD-ROM disks, assemble purchased product
components, and print product packaging and user manuals in connection with the
retail distribution of our software. We do not have contractual agreements with
any of our third party vendors, which may result in our inability to secure
adequate services in a timely manner. If we cannot obtain adequate manufacturing
services, we will not be able to timely produce and deliver our CD-ROM products
to distributors and retail stores for ultimate sale to consumers, which will
adversely affect our sales and operating results.

PRODUCT RETURNS THAT EXCEED OUR ANTICIPATED RESERVES COULD RESULT IN WORSE THAN
EXPECTED OPERATING RESULTS. At the time we ship our products to retailers we
will establish reserves, including reserves that estimate the potential for
future product returns. Product returns or price protection concessions that
exceed our reserves could increase the magnitude of quarterly fluctuations in
our operating and financial results. Furthermore, if we incorrectly assess the
creditworthiness of customers who receive our products on credit, we could be
required to significantly increase the reserves previously established. We
cannot be certain that any future write-offs will not occur or that amounts
written off will not have a material adverse effect on our business and depress
the market price of our common stock. Actual returns to date have been within
management's estimates.

FLUCTUATIONS IN OPERATING RESULTS MAY RESULT IN UNEXPECTED REDUCTIONS IN REVENUE
AND STOCK PRICE VOLATILITY. We operate in an industry that is subject to
significant fluctuations in operating results from quarter to quarter, which may
lead to unexpected reductions in revenues and stock price volatility. Factors
that may influence our quarterly operating results include:

|X|      the introduction or enhancement of software products and technology
         by us and our competitors;

|X|      our ability to produce and distribute retail packaged versions of our
         software in advance of peak retail selling seasons; and

|X|      our ability to create appealing content within our software products.

Additionally, a majority of the unit sales for a product typically occurs in the
quarter in which the product is introduced. As a result, our revenues may
increase significantly in a quarter in which a major product introduction occurs
and may decline in following quarters.

ERRORS OR DEFECTS IN OUR SOFTWARE PRODUCTS MAY CAUSE A LOSS OF MARKET ACCEPTANCE
AND RESULT IN FEWER SALES OF OUR PRODUCTS. Our products are complex and may
contain undetected errors or defects when first introduced or as new versions
are released. In the past, we have discovered software errors in some of our new
products and enhancements after their introduction into the market. Because our
products are complex, we anticipate that software errors and defects will be
present in new products or releases in the future. While to date these errors
have not been material, future errors and defects could result in adverse
product reviews and a loss of, or delay in, market acceptance of our products.

TO DEVELOP PRODUCTS THAT CONSUMERS DESIRE, WE MUST MAKE SUBSTANTIAL INVESTMENTS
IN RESEARCH AND DEVELOPMENT TO KEEP UP WITH THE RAPID TECHNOLOGICAL DEVELOPMENTS
THAT ARE TYPICAL IN OUR INDUSTRY. The entertainment software market and the PC
industry are subject to rapid technological developments. To develop products
that consumers desire, we must continually improve and enhance our existing
products and technologies and develop new products and technologies that
incorporate these technological developments. We cannot be certain that we will
have the financial and technical resources available to make these improvements.
We must make these improvements while remaining competitive in terms of
performance and price. This will require us to make substantial investments in
research and development, often times well in advance of the widespread release
of the products in the market and any revenues these products may generate.

OUR PROPRIETARY TECHNOLOGY MAY NOT BE ADEQUATELY PROTECTED FROM UNAUTHORIZED USE
BY OTHERS, WHICH COULD INCREASE OUR LITIGATION COSTS AND ADVERSELY AFFECT OUR
SALES. Our ability to compete with other Bible software companies depends in
part upon our proprietary technology. Unauthorized use by others of our
proprietary technology could result in an increase in competing products and a
reduction in our sales. We rely on trademark, trade secret and copyright laws to
protect our technology. We cannot be certain, however, that these precautions
will provide meaningful protection from unauthorized use by others. If we must
pursue litigation in the future to enforce our intellectual property rights, to
protect our trade secrets or to determine the validity and scope of the
proprietary rights of others, we may not prevail and will likely make
substantial expenditures and divert valuable resources. In addition, many
foreign countries' laws may not protect us from improper use of our proprietary
technologies overseas. We may not have adequate remedies if our proprietary
rights are breached or our trade secrets are disclosed.

NEW INTERNET ACCESS DEVICES MAY CHANGE THE WAY INFORMATION IS DISPLAYED
REQUIRING US TO CHANGE OUR PRODUCTS. Recent increases in the use of Internet
devices to access inspirational content and the continued development of
Internet devices as a medium for the delivery of network-based information,
content, and services may require us to change our products. Our success depends
on our ability to understand the method upon which our search engines operate
and our ability to service new and emerging devices to access the Internet, such
as browser phones, personal digital assistants, and other wireless devices. To
the extent these new Internet access devices change the way that information is
displayed to the end user or causes a change in the medium that is searched, we
may be required to revise the methodology of our products. We cannot predict the
impact that these new devices will have on our services, and any such required
revisions may result in loss of revenue and goodwill, increased expenses, and
reduced operating margins.

IF OUR PRODUCTS INFRINGE ANY PROPRIETARY RIGHTS OF OTHERS, A LAWSUIT MAY BE
BROUGHT AGAINST US THAT COULD REQUIRE US TO PAY LARGE LEGAL EXPENSES AND
JUDGMENTS AND REDESIGN OR DISCONTINUE SELLING OUR PRODUCT. We believe that our
products do not infringe any valid existing proprietary rights of third parties.
Any infringement claims, however, whether or not meritorious, could result in
costly litigation or require us to enter into royalty or licensing agreements.
If we are found to have infringed the proprietary rights of others, we could be
required to pay damages, redesign the products or discontinue their sale. Any of
these outcomes, individually or collectively, could have a material adverse
effect on our business and financial condition.

WE WILL FACE ADDITIONAL RISKS AS WE EXPAND INTO INTERNATIONAL MARKETS. We plan
to further expand our services to international markets. Expanding into overseas
operations may cost more than we expect. We also may be unsuccessful in
expanding our presence in international markets, and we might lose all or part
of our investment in those operations. As we expand into international
operations, we will be increasingly subject to various risks associated with
international operations in addition to the other business risks described in
this memorandum. These risks include the following:

o        management of a multi-national organization,

o        compliance with local laws and regulatory requirements, as well as
         changes in those laws and requirements,

o        restrictions on the repatriation of funds,

o        employment and severance issues,

o        overlap of tax issues,

o        the business and financial condition of any overseas business partners,

o        political and economic conditions abroad, and

o        the possibility of

                  - expropriation or nationalization of assets,
                  - supply disruptions,
                  - currency controls,
                  - exchange rate fluctuations, or
                  - changes in tax laws, tariffs, and freight rates.

Our inability to manage these and other risks effectively could increase our
expenses or decrease our opportunities to generate revenue.

OUR COMMON STOCK IS SUBJECT TO PENNY STOCK REGULATION THAT MAY AFFECT THE
LIQUIDITY FOR OUR COMMON STOCK. Our common stock is subject to regulations of
the Securities and Exchange Commission relating to the market for penny stocks.
These regulations generally require that a disclosure schedule explaining the
penny stock market and the risks associated therewith be delivered to purchasers
of penny stocks and impose various sales practice requirements on broker-dealers
who sell penny stocks to persons other than established customers and accredited
investors. The regulations applicable to penny stocks may severely affect the
market liquidity of our common stock and could limit your ability to sell your
securities in the secondary market.

TRADING IN OUR COMMON STOCK ON THE OTC BULLETIN BOARD MAY BE LIMITED THEREBY
MAKING IT MORE DIFFICULT FOR INVESTORS TO RESELL THEIR SHARES OF OUR COMMON
STOCK. Our common stock trades on the OTC Bulletin Board. The OTC Bulletin Board
is not an exchange and, because trading of securities on the OTC Bulletin Board
is often more sporadic than the trading of securities listed on an exchange or
Nasdaq, you may have difficulty reselling any of the shares of our common stock
that you purchase from the selling shareholders.


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. 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) the sufficiency
of our existing capital resources and our ability to raise additional capital to
fund cash requirements for future operations, (ii) uncertainties involved in the
rate of growth and acceptance of the Internet, (iii) adoption by the Christian
community of electronic technology for gathering information, facilitating
e-commerce transactions, and providing new products, websites, and services,
(iv) volatility of the stock market, particularly within the technology sector,
and the ability to use our capital stock as a currency for acquisitions, and (v)
general economic conditions. 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.

PART II - OTHER INFORMATION

Item 1.  LEGAL PROCEEDINGS

Zondervan Corporation is a provider of content for our software products. We
reproduce and distribute the Zondervan NIV Bible pursuant to a licensing
agreement with Zondervan, 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 unit
sales of QuickVerse.The products containing the NIV Bible accounted for
approximately 31% of our revenues in fiscal 2000 and approximately 32% of our
revenues in the current year through September 30, 2001. 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, FindEx and Zondervan reached a written payment agreement
whereby Zondervan would not enforce the court order and FindEx would continue to
ship products containing Zondervan's NIV Bible. FindEx did not meet its first
payment obligation due to Zondervan on November 12th, 2001 in accordance with
the payment agreement. On November 14, 2001, Zondervan pursued its enforcement
rights under the court order by serving notice to FindEx to cease selling,
marketing and manufacturing all products containing Zondervan's copyrighted
material. As of the date hereof, we are abiding by the court order. However,
FindEx is continuing to attempt to work with Zondervan to try to reach an
alternate settlement which would allow us to continue to sell, market, and
manufacture Zondervan's copyrighted material but that we believe we are capable
of fulfilling given our current financial condition. There can be no assurance
that any such settlement will be reached in a timely manner and any delay in
reaching a settlement or failure to ever reach a settlement will have an adverse
effect on our business, operations, financial condition and ability to operate
as a going concern.

Item 2.  CHANGES IN SECURITIES AND USE OF PROCEEDS

On January 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 12,500 common shares valued
at $.45 per share.

On February 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 12,500 common shares valued
at $.42 per share.

On February 19, 2001, in compromise and settlement of a consulting agreement
with Genesis Financial Group, LLC, FindEx issued a warrant to purchase 100,000
common shares exercisable at $.50 per share. This warrant was valued at $.40 per
share.

On March 5, 2001, the Company repriced all of the outstanding employee options
to an exercise price of $1.00 per share. These options were valued at $.30 per
share.

On March 7, 2001, pursuant to an agreement with a law firm to provide corporate
legal services, FindEx issued a warrant to purchase 100,000 common shares
exercisable at $.01 per share. This warrant was valued at $.37 per share.

On March 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 10,750 common shares valued
at $.68 per share.

On March 26, 2001, pursuant to an investment agreement with an institutional
private equity investor, FindEx issued a warrant to purchase 510,000 common
shares exercisable at $.23 per share. This warrant was valued at $.36 per share

On April 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 10,750 common shares valued
at $.30 per share.

On May 3, 2001, the Company granted an employee options to purchase 2,000 common
shares at an exercise price of $1.00 per share. These options were valued at
$.19 per share.

On May 11, 2001 pursuant to an agreement with a law firm to provide corporate
legal services, FindEx issued a warrant to purchase 50,000 common shares
exercisable at $.01 per share. This warrant was valued at $.27 per share.

On May 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 10,750 common shares valued
at $.27 per share.

On June 12, 2001, the Company granted an employee options to purchase 2,000
common shares at an exercise price of $1.00 per share. These options were valued
at $.21 per share.

On June 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 10,750 common shares valued
at $.23 per share.

On July 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 10,750 common shares valued
at $.13 per share.

On July 15, 2001, FindEx converted 3,600 shares of Preferred Series A into
36,000 common shares. In addition, FindEx converted $4,200 unpaid accumulated
Preferred Series A dividends into 5,103 common shares.

On July 18, 2001, the Company granted employees options to purchase 1,346,000
common shares at an exercise price of $.11 per share. These options were valued
at $.10 per share.

On August 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 10,750 common shares valued
at $.089 per share.

On September 5, 2001, pursuant to a stock subscription agreement with a company,
FindEx issued 48,387 common shares in exchange for cash of $15,000.

On September 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 10,750 common shares valued
at $.17 per share.

Item 6.  EXHIBITS AND REPORTS ON FORM 8-K

(a)  Exhibits

None


(b)      Reports on Form 8-K and Form 8-K/A filed during the three months
ended September 30, 2001:

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.

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

November 14, 2001



<PAGE>

                                       7
<PAGE>
                                FindEx.com, Inc.
                      CONDENSED CONSOLIDATED BALANCE SHEETS
                               September 30, 2001
                                   (UNAUDITED)

<TABLE>
<S>                                                                      <C>
  ASSETS

CURRENT ASSETS
       Cash and cash equivalents
           Unrestricted cash - overdraft                                       $(7,827)
           Restricted cash                                                      10,658
                                                                           -----------
                Total cash and cash equivalents                                  2,831
       Accounts receivable, trade (Notes 2 and 4)                              242,684
       Inventories                                                             503,000
       Other current assets (Note 4)                                           877,947
                                                                           -----------

           TOTAL CURRENT ASSETS                                              1,626,462
                                                                           -----------

PROPERTY AND EQUIPMENT, net                                                     99,683
                                                                           -----------

OTHER ASSETS
       Licenses, net                                                         3,902,182
       Other assets (Note 4)                                                 1,296,519
                                                                           -----------
           TOTAL OTHER ASSETS                                                5,198,701
                                                                           -----------

           TOTAL ASSETS                                                     $6,924,846
                                                                           ===========


              LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES
       Accounts payable                                                     $1,572,024
       Notes payable                                                           749,000
       Accrued royalties (Note 4)                                            1,858,073
       License fees payable                                                  1,051,785
       Other current liabilities (Note 2)                                      640,668
                                                                           -----------

           TOTAL CURRENT LIABILITIES                                         5,871,550
                                                                           -----------

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, 10,699,349 shares issued and outstanding (Note 3)        10,699
       Paid-in capital (Note 3)                                              6,808,079
       Retained (deficit)                                                   (5,765,533)
                                                                           -----------
           TOTAL STOCKHOLDERS' EQUITY                                        1,053,296
                                                                           -----------

           TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                       $6,924,846
                                                                           ===========
</TABLE>


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


                                       8
<PAGE>

                                FindEx.com, Inc.
      CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND RETAINED EARNINGS
                                   (UNAUDITED)
<TABLE>
<CAPTION>
                                                           THREE MONTHS ENDED              NINE MONTHS ENDED
                                                       SEPTEMBER 30,                         SEPTEMBER 30,
                                                           2000           2001            2000           2001
                                                      -------------- --------------   ------------  --------------
<S>                                                  <C>              <C>            <C>            <C>
REVENUES, net of reserves and allowances              $   1,217,787    $  465,713     $ 4,616,015    $ 2,172,211

COST OF SALES                                               262,447       149,545       1,189,127        741,163
                                                      -------------- --------------   ------------  --------------

GROSS PROFIT                                                955,340       316,168       3,426,888      1,431,048
                                                      -------------- --------------   ------------  --------------

OPERATING EXPENSES
     Sales                                                  339,150       159,374         857,766        678,375
     General and administrative                             794,253       531,848       2,622,473      2,129,503
     Depreciation and amortization                          159,744       133,346         475,702        401,404
     Bad debt expense (Note 5)                                  -              -               -       2,391,000
                                                      -------------- --------------   ------------  --------------
         TOTAL OPERATING EXPENSES                         1,293,147       824,568       3,955,941      5,600,282
                                                      -------------- --------------   ------------  --------------

LOSS FROM OPERATIONS                                       (337,807)     (508,400)       (529,053)    (4,169,234)
                                                        ------------ --------------   ------------  --------------

OTHER INCOME (EXPENSES)
     Interest income                                            587            95           3,992         12,733
     Other income                                               547           150           2,047          2,791
     Interest expense                                       (14,800)      (27,562)        (43,098)       (60,899)
                                                      -------------- --------------   ------------  --------------
         NET OTHER INCOME (EXPENSES)                        (13,666)      (27,317)        (37,059)       (45,375)
                                                      -------------- --------------   ------------  --------------

NET LOSS BEFORE INCOME TAXES                               (351,473)     (535,717)       (566,112)    (4,214,609)

     INCOME TAXES                                            52,000       102,027          85,000        851,479
                                                      -------------- --------------   ------------  --------------

NET LOSS                                              $    (299,473) $   (433,690)       (481,112)    (3,363,130)
                                                      ============== ==============   ------------  --------------

RETAINED EARNINGS (DEFICIT) AT BEGINNING OF YEAR
     As previously reported                                                               245,732     (2,163,281)
     Prior period adjustment,
net of applicable income taxes of $168,000 (Note 4)                                      (234,922)      (234,922)
                                                                                      ------------  --------------

     As restated                                                                           10,810     (2,398,203)
                                                                                      ------------  --------------

     Preferred series A common stock dividend                                              (4,200)        (4,200)
                                                                                      ------------  --------------

     RETAINED DEFICIT AT END OF PERIOD                                                $  (474,502)  $ (5,765,533)
                                                                                      ============  ==============

NET LOSS PER SHARE
     Basic                                                  $0.03)         (0$04)         ($.05)           (0.32)
                                                      ============== ==============   ============  ==============
     Diluted                                                $0.03)         (0$04)         ($.05)           (0.32)
                                                      ============== ==============   ============  ==============
WEIGHTED NUMBER OF SHARES OUTSTANDING
     Basic                                               10,039,227     10,656,341      9,572,542     10,585,742
                                                      ============== ==============   ============  ==============
     Diluted                                             10,039,227     10,656,341      9,572,542     10,585,742
                                                      ============== ==============   ============  ==============
</TABLE>


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


                                       9
<PAGE>
                             FindEx.com, Inc.
             CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
                               (UNAUDITED)
<TABLE>
<CAPTION>
                                                                                 NINE MONTHS ENDED
                                                                                    SEPTEMBER 30,
                                                                              2000               2001
                                                                           -----------        ------------
<S>                                                                      <C>               <C>
CASH FLOWS FROM OPERATING ACTIVITIES
    Cash received from customers                                         $  5,512,666        $ 2,769,535
    Cash paid to suppliers and employees                                   (4,440,821)        (2,786,032)
    Interest paid                                                              (1,423)           (10,617)
    Interest received                                                           3,992                864
    Income taxes paid                                                               -            (35,625)
                                                                           -----------        ------------

         NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                   1,074,414            (61,875)
                                                                           -----------        ------------

CASH FLOWS FROM INVESTING ACTIVITIES
    Cash received in merger with Reagan Holdings, Inc.                            701                  -
    Acquisition of property, plant and equipment                              (35,538)           (14,243)
    Loans made to others                                                     (240,000)                 -
    Payments on license agreements                                         (2,073,788)                 -
    Deposits made                                                                (250)           (15,600)
    Website development costs                                                  (6,843)                 -
                                                                           -----------        ------------

         NET CASH (USED) BY INVESTING ACTIVITIES                           (2,355,718)           (29,843)
                                                                           -----------        ------------

CASH FLOWS FROM FINANCING ACTIVITIES
    Proceeds from issuance of notes payable                                   450,000                   -
    Proceeds from line of credit, net                                               -              32,708
    Proceeds from issuance of stock                                           703,820              15,000
    Addition to license agreements                                                  -              25,073
                                                                           -----------        ------------

         NET CASH PROVIDED BY FINANCING ACTIVITIES                          1,153,820              72,781
                                                                           -----------        ------------

NET DECREASE IN CASH AND CASH EQUIVALENTS                                    (127,484)            (18,937)
CASH AND CASH EQUIVALENTS, BEGINNING OF PERIOD                                147,272              21,768
                                                                           -----------        ------------

         CASH AND CASH EQUIVALENTS, END OF PERIOD                           $  19,788         $     2,831
                                                                           ===========        ============

RECONCILIATION OF NET LOSS TO CASH FLOWS FROM OPERATING ACTIVITIES
    Net loss                                                                $(481,112)        $(3,363,130)
    Adjustments to reconcile net loss to net cash
       provided by operating activities:
         Depreciation & amortization                                          475,702             401,404
         Provision for bad debts                                               10,723           2,391,000
         Stock issued for services                                            352,000             302,183
       Change in assets and liabilities:
         Decrease in accounts receivable                                      927,197             822,299
         (Increase) in refundable income taxes                                      -              (1,548)
         (Increase) decrease in inventories                                  (124,242)            114,902
         (Increase) in prepaid expenses                                      (188,337)            (25,282)
         Increase (decrease) in accounts payable                              (43,777)            383,736
         (Decrease) in income taxes payable                                  (723,831)            (42,556)
         Increase (decrease) in deferred taxes                                638,831            (843,000)
         Increase in accrued royalties                                        258,130             258,600
         (Decrease)  in other liabilities                                     (26,870)           (460,483)
                                                                           -----------        ------------

         NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES                 $ 1,074,414         $   (61,875)
                                                                           ===========        ============
</TABLE>

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


<PAGE>

================================================================================
                                FindEx.com, Inc.
              NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
                               September 30, 2001
                                   (unaudited)

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

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. 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, 2000.

Restricted Cash

Restricted cash represents cash that, under the terms of our Accounts Receivable
Financing Agreement, has been set aside for the repurchase of invoices assigned
to our lender.

Inventory

Inventory, including out on consignment, consists primarily of software media,
manuals and related packaging materials and is recorded at the lower of cost or
market value, determined on a first-in, first-out basis.

Revenue Recognition

The Company recognizes revenue from product sales at shipment if collection of
the resulting receivable is probable, in accordance with SOP 97-2, Software
Revenue Recognition. Revenue from inventory out on consignment is recognized
when the consignee sells products. Software products are sold separately,
without future performance such as upgrades or maintenance, and are sold with
postcontract customer support (PCS) services. PCS revenue is recognized on
delivery of the software and all associated costs are accrued. The Company
maintains an allowance for potential credit losses and an allowance for
anticipated returns on products sold to distributors, Christian bookstores, and
direct customers. The allowance for sales returns is estimated based on a
calculation of forecast sales to the end-user in relation to estimated current
channel inventory levels.

Transfer of Financial Assets

The Company has adopted SFAS No. 140, Accounting for Transfers and Servicing of
Financial Assets and Extinguishments of Liabilities. SFAS No. 140 provides
accounting and reporting standards for transfers and servicing of financial
assets and extinguishments of liabilities and provides consistent standards for
distinguishing transfers of financial assets that are sales from transfers that
are secured borrowings. SFAS No. 140 is effective for recognition and
reclassification of collateral for fiscal years ending after December 15, 2000,
and is effective for transfers and servicing of financial assets and
extinguishments of liabilities occurring after March 31, 2001. The Company
believes that the adoption of this standard will not have a material effect on
the Company's results of operations or financial position.

NOTE 2 - ACCOUNTS RECEIVABLE

At September 30, 2001, accounts receivable consisted of the following:

Trade receivables                                                  $2,654,682
Less:  Allowance for doubtful accounts (see Note 5)                 2,411,998
                                                               ---------------
                                                                    $ 242,684
                                                               ===============

During the nine months ended September 30, 2001, we transferred accounts
receivable totaling $248,914 to a lender for cash proceeds of $149,349. The
transfer agreement includes a repurchase requirement and, accordingly, the
proceeds were accounted for as a secured borrowing. At September 30, 2001, the
balance of receivables transferred and included in trade receivables was
$69,002. The remaining secured borrowing balance of $32,708 is included in Other
Current Liabilities.

NOTE 3 - STOCKHOLDERS' EQUITY

Common Stock

On January 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 12,500 common shares valued
at $.45 per share.

On February 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 12,500 common shares valued
at $.42 per share.

On March 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 10,750 common shares valued
at $.68 per share.

On April 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 10,750 common shares valued
at $.30 per share.

On May 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 10,750 common shares valued
at $.27 per share.

On June 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 10,750 common shares valued
at $.23 per share.

On July 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 10,750 common shares valued
at $.13 per share.

On July 15, 2001, FindEx converted 3,600 shares of Preferred Series A into
36,000 common shares. In addition, FindEx converted $4,200 unpaid accumulated
Preferred Series A dividends into 5,103 common shares.

On August 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 10,750 common shares valued
at $.089 per share.

On September 5, 2001, pursuant to a stock subscription agreement with a company,
FindEx issued 48,387 common shares in exchange for cash of $15,000.

On September 15, 2001, pursuant to a consulting agreement with an individual to
provide investor relations services, FindEx issued 10,750 common shares valued
at $.17 per share.

Warrants

On February 19, 2001, in compromise and settlement of a consulting agreement,
FindEx issued warrants to purchase 100,000 common shares exercisable at $.50 per
share. The warrants are currently exercisable and expire in February 2008. The
fair value of the warrants is estimated on the date of grant using the
Black-Scholes option-pricing model with the same assumptions indicated in Note 7
below. In association with the warrants, the Company recognized $39,501 of
consulting expense. These warrants were repriced subsequent to September 30,
2001. See Note 12 below.

On March 7, 2001, pursuant to an agreement with a law firm to provide corporate
legal services, FindEx issued warrants to purchase 100,000 common shares
exercisable at $.01 per share. The warrants are currently exercisable and expire
in March 2006. The fair value of the warrants is estimated on the date of grant
using the Black-Scholes option-pricing model with the same assumptions indicated
in Note 7 below. In association with the warrants, the Company recognized
$36,859 of legal expense.

On March 26, 2001, pursuant to an investment agreement with an institutional
private equity investor, FindEx issued a warrant to purchase 510,000 common
shares exercisable at $.23 per share. The warrant is currently exercisable for
300,000 shares with the balance vesting upon satisfaction of certain conditions
and will expire in March 2007. The fair value of the warrant is estimated on the
date of grant using the Black-Scholes option-pricing model with the same
assumptions indicated in Note 7 below. In association with the warrant, the
Company recognized $181,392 of professional fees.

On May 11, 2001, pursuant to an agreement with a law firm to provide corporate
legal services, FindEx issued warrants to purchase 50,000 common shares
exercisable at $.01 per share. The warrants are currently exercisable and expire
in May 2006. The fair value of the warrants is estimated on the date of grant
using the Black-Scholes option-pricing model with the same assumptions indicated
in Note 7 below. In association with the warrants, the Company recognized
$13,464 of legal expense.

NOTE 4 - PRIOR PERIOD ADJUSTMENT

The Company's financial statements as of September 30, 2001, have been restated
to reflect an adjustment in the financial statements previously filed. The
adjustment results from ongoing settlement negotiations with TLC and relates to
revenue previously recognized on inventory retained by TLC as part of the
amended Asset Purchase Agreement, dated June 30, 1999. The effect on the
financial statements is a decrease in accounts receivable of $428,875, a
decrease in accrued royalties of $25,953, a decrease in net deferred income tax
assets of $168,000, and a decrease in the accumulated deficit of $234,922.

NOTE 5 - CHANGE IN ACCOUNTING ESTIMATE

During the quarter ended June 30, 2001, the Company established an allowance for
doubtful accounts totaling $2,391,000 related to net balances owed the Company
by TLC. As a result of ongoing mediation, which commenced in May 2001, and
ongoing settlement negotiations, which commenced in July 2001, management has
recently changed its estimate of the collectibility of the balance owed the
Company by TLC. The balance was created by product sales to TLC and has been
offset by charges calculated by TLC under their interpretation of the Finished
Goods Distribution and Services agreements, dated June 30, 1999. As those
agreements allow for only mediation and arbitration, the Company, in
consultation with corporate counsel, has now reduced its estimate of
collectibility.

NOTE 6 - 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 (see Note 7), assuming that the Company reinvested the
proceeds to purchase additional shares at market value. 4,183,200 and 636,200
potentially dilutive securities for the three months ended September 30, 2001
and 2000, 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>
     For the Three Months Ended September 30, 2000               Income (Loss)           Shares            Per-share
                                                                  (Numerator)         (Denominator)         Amount
     ------------------------------------------------------     ----------------    ------------------    ------------
     Net Loss                                                        $(299,473)
     Less preferred stock dividends                                   --
                                                                ----------------
     Income available to common
        stockholders-basic earnings per share                         (299,473)            10,039,227          $(.03)
                                                                                                          ============
     Effect of Dilutive Securities
        Options                                                       --                   --
        Convertible Preferred Series A                                --                   --
        Convertible Preferred Series B                                --                   --
        Warrants                                                      --                   --
                                                                ----------------    ------------------
     Income available to common
        stockholders-diluted earnings per share                      $(299,473)            10,039,227          $(.03)
                                                                ================    ==================    ============

                                                                 Income (Loss)           Shares            Per-share
     For the Three Months Ended September 30, 2001                (Numerator)         (Denominator)         Amount
     ------------------------------------------------------     ----------------    ------------------    ------------
     Net Loss                                                        $(433,690)
     Less preferred stock dividends                                     (4,200)
                                                                ----------------
     Loss available to common
        stockholders-basic earnings per share                         (437,890)            10,656,341          $(.04)
                                                                                                          ============
     Effect of Dilutive Securities
        Options                                                       --                   --
        Convertible notes payable                                     --                   --
        Convertible Preferred Series A                                --                   --
        Convertible Preferred Series B                                --                   --
        Warrants                                                      --                   --
                                                                ----------------    ------------------
     Loss available to common
        stockholders-diluted earnings per share                      $(437,890)            10,656,341          $(.04)
                                                                ================    ==================    ============

                                                                 Income (Loss)           Shares            Per-share
     For the Nine Months Ended September 30, 2000                 (Numerator)         (Denominator)         Amount
     ------------------------------------------------------     ----------------    ------------------    ------------
     Net Loss                                                        $(481,112)
     Less preferred stock dividends                                   --
                                                                ----------------
     Income available to common
        stockholders-basic earnings per share                         (481,112)             9,572,542          $(.05)
                                                                                                          ============
     Effect of Dilutive Securities
        Options                                                       --                   --
        Convertible Preferred Series A                                --                   --
        Convertible Preferred Series B                                --                   --
        Warrants                                                      --                   --
                                                                ----------------    ------------------
     Income available to common
        stockholders-diluted earnings per share                      $(481,112)             9,572,542          $(.05)
                                                                ================    ==================    ============

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

NOTE 7 - STOCK-BASED COMPENSATION

The Stock Incentive Plan (the "Plan") authorizes the issuance of various forms
of stock-based awards including incentive and nonqualified stock options, stock
appreciation rights attached to stock options, and restricted stock awards to
directors, officers and other key employees of the Company. Stock options are
granted at an exercise price as determined by the Board at the time the Option
is granted and shall not be less than the par value of such shares of Common
Stock. Stock options vest quarterly over three years and have a term of ten
years. At September 30, 2001, 5,876,800 shares were available for future
issuance under the Plan.

Effective March 5, 2001, the Company decreased the exercise price of all
outstanding employee options. The value of the original stock option at the
modification date was based on the shorter of (1) its remaining original
expected life or (2) the expected life of the new option. The fair value of the
modified option at the grant date was compared with the value at the date the
old option was repurchased (immediately before its terms were modified). The
excess of the modified option over the old option repurchased is included in
operating expensese.

The Company applies APB Opinion No. 25 and related interpretations in accounting
for its stock options. Accordingly, no compensation cost has been recognized for
outstanding stock options. Had compensation cost for the Company's outstanding
stock options been determined based on the fair value at the grant date for
those options consistent with SFAS No. 123, the Company's net loss and primary
and diluted earnings per share would have differed as reflected by the pro forma
amounts indicated below:

         Net loss:
         ----------------------------------
            As reported                                          $(3,363,130)
            Proforma                                             $(3,557,787)

         Basic loss per share:
         ----------------------------------
            As reported                                                $(.32)
            Proforma                                                   $(.34)

The fair value of each option grant is estimated on the date of grant using the
Black-Scholes option-pricing model with the following assumptions:

         Expected dividend yield                                           0%
         Expected stock price volatility                                 281%
         Risk-free interest rate                                        6.00%

The weighted average fair value of options granted during 2001 is $.12 per
share.

The following table summarizes information about stock options outstanding at
September 30, 2001.
<TABLE>
<S>                              <C>                <C>                    <C>
                                      Number          Weighted-Average       Weighted
                                  Outstanding at          Remaining           Average
                                   September 30,      Contractual Life       Exercise
    Range of Exercise Prices           2001                (Years)             Price
    -------------------------    ----------------    ------------------    ------------
    $1.00 to $2.00                      1,148,200            9.0                 $ 1.02
    Less than $1.00                     1,975,000            9.8                 $ 0.11
</TABLE>

Activity under the Company's stock option plan is summarized as follows:
<TABLE>
<CAPTION>
                                                                                  Outstanding Options
                                                                           ----------------------------------
                                                           Shares          Number of Shares       Weighted
                                                                                                   Average
                                                        Available for                             Exercise
                                                            Grant                                   Price
                                                       ----------------    ------------------    ------------
<S>                                                    <C>                 <C>                   <C>
Balance at December 31, 2000                                 7,638,800             1,361,200           $3.71
    Granted                                                (2,237,000)             2,237,000           $0.14
    Canceled                                                   475,000             (475,000)           $7.33
    Exercised                                                --                   --                 --
                                                       ----------------    ------------------
Balance at September 30, 2001                                5,876,800             3,123,200           $0.60
</TABLE>


NOTE 8 - SUPPLEMENTAL CASH FLOW INFORMATION

The Company incurred the following non-cash investing and financing activities
during the nine months ended September 30, 2001 and 2000, respectively:

                                                       2001              2000
                                                ----------------    ------------
 Common stock  and warrants issued for services     $302,183          $352,000

NOTE 9 - COMMITMENTS AND CONTINGENCIES

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

The Company maintains a self-insurance program for its employees' health care
costs. The Company is potentially liable for losses on claims up to $10,000 per
claim and $477,500 in total for the year. The Company has third-party insurance
coverage for any losses in excess of such amounts. Self-insurance costs are
accrued based on claims reported as of the balance sheet date as well as an
estimated liability for claims incurred but not reported.

NOTE 10 - RISKS AND UNCERTAINTIES

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

The Company is currently in dispute with The Learning Company over various
provisions of several agreements, including the software license agreement.
Company management has estimated the amount of potential loss and recorded an
allowance for uncollectible accounts.

NOTE 11 - GOING CONCERN

The accompanying financial statements have been prepared assuming the Company
will continue as a going concern. The Company has a current period operating
loss, a negative current ratio and is dependent upon financing to continue
operations. As indicated in Note 10, the Company is currently in dispute with
The Learning Company (TLC). Sales to TLC, and subsidiaries, accounted for 41% of
consolidated revenue for the year ended December 31, 2000, and 9% for the nine
months ended September 30, 2001. Accounts receivable, net of offsets and
allowances, relating to TLC was $2,391,214 as of September 30, 2001. Due to the
uncertainty regarding the timing and amount of ultimate collection, the Company
is dependent upon financing to continue operations. The financial statements do
not include any adjustments that might result from the outcome of this
uncertainty. It is management's plan to utilize external funding sources to
provide cash necessary to fund ongoing operations and the Company's business
plan. However, the anticipated offering may not provide proceeds sufficient to
fund operations and meet the needs of the Company's business plans. Management
believes realization of ongoing revenues would be sufficient to fund operations
and allow the external funding to meet the needs of the Company's business
plans.

NOTE 12 - SUBSEQUENT EVENT

On October 15, 2001, we entered into a consulting agreement with World Trade
Partners, Inc. for strategic planning and development and enhancement of sales
opportunities. The agreement carries a one-year term and provides for
compensation of 1,000,000 common shares issuable in two separate traunches of
500,000 common shares each. The first traunch was issued on October 25, 2001
with the second issuable no later than October 8, 2002. In connection with the
issuance of the first traunch of shares, we will recognize professional fees of
$65,000.

On October 5, 2001, in compromise and settlement of a consulting agreement, we
cancelled previously issued warrants to purchase 100,000 common shares
exercisable at $.50 per share and issued warrants to purchase 125,000 common
shares at $.148 per share. The warrants are currently exercisable and expire in
February 2008. The fair value of the warrants is estimated on the date of grant
using the Black-Scholes option-pricing model. We have treated this as a
re-pricing of the original warrants and an additional warrant for 25,000 common
shares. In connection with the issuance of the additional warrant, we will
recognize consulting fees of $3,700. The net effects of the re-pricing are
negligible.