----

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| Nevada                                   |   | 88-0379462          |
|------------------------------------------|--------|---------------------|
| (State or other jurisdiction of          |   | (I.R.S. Employer    |
| incorporation or organization)           |   | Identification No.) |
|                                     |   |                |
| 4437 South 134th Street, Omaha, Nebraska |   | 68137               |
| (Address of principal executive offices) |   | (Zip Code)          |

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FINDEX.COM, INC.

|                                                                                                                                      | Page      |
|-------------------------------------------------------------------------------------------------------------------------------------------|-----------|
| PART I - FINANCIAL INFORMATION:                                                                                                           |      |
|                                                                                                                                      |      |
| Item 1.    Financial Statements:                                                                                      | F-1       |
|                                                                                                                                      |      |
| Balance Sheets – March 31, 2011 (unaudited) and December 31, 2010                                                                   | F-1       |
|                                                                                                                                      |      |
| Statements of Operations (unaudited) for the three months ending March 31, 2011 and for the  three months ending March 31, 2010 | F-2       |
|                                                                                                                                      |      |
| Statements of Cash Flows (unaudited) for the three months ending March 31, 2011 and for the  three months ending March 31, 2010 | F-3       |
|                                                                                                                                      |      |
| Notes to Unaudited Financial Statements                                                                                                   | F-4       |
|                                                                                                                                      |      |
| Item 2.    Management's Discussion and Analysis of Financial Condition and Results of Operations                      | 1         |
|                                                                                                                                      |      |
| Item 3.    Quantitative and Qualitative Disclosures About Market Risk                                                 |   6  |
|                                                                                                                                      |      |
| Item 4T.  Controls and Procedures                                                                                               |   6  |
|                                                                                                                                      |      |
| PART II - OTHER INFORMATION:                                                                                                              |  7   |
|                                                                                                                                      |      |
| Item 1.    Legal Proceedings                                                                                          |   7  |
|                                                                                                                                      |      |
| Item 1A. Risk Factors                                                                                                                     |   7  |
|                                                                                                                                      |      |
| Item 2.    Unregistered Sales of Equity Securities and Use of Proceeds                                                |   7  |
|                                                                                                                                      |      |
| Item 3.    Defaults Upon Senior Securities                                                                            |   7  |
|                                                                                                                                      |      |
| Item 4.    (Removed and Reserved)                                                                                     |   7  |
|                                                                                                                                      |      |
| Item 5.    Other Information                                                                                          |   7  |
|                                                                                                                                      |      |
| Item 6.    Exhibits                                                                                                   |   7  |
|                                                                                                                                      |      |
| Signatures                                                                                                                                |   10 |

----

PART I – FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS.

| Findex.com, Inc.                                                      |   |
|-----------------------------------------------------------------------|--------|
| CONDENSED CONSOLIDATED BALANCE SHEETS                                 |   |
|                                                                  |   |
|                                                                  |   | March 31, 2011 |   |   | December 31, 2010 |   |
|                                                                  |   | (Unaudited) |   |   | (Audited) |   |
| Assets                                                                |   |
| Current assets:                                                       |   |
| Cash and cash equivalents                                             |   | $ | 63,204 |   |   | $ | 22,027 |   |
| Accounts receivable, trade, net                                       |   |   | 46,113 |   |   |   | 109,243 |   |
| Inventories, net                                                      |   |   | 7,980 |   |   |   | 64,662 |   |
| Other current assets                                                  |   |   | 11,491 |   |   |   | 28,417 |   |
| Other current assets from discontinued operations                     |   |   | 37,678 |   |   |   | --- |   |
| Total current assets                                                  |   |   | 166,466 |   |   |   | 224,349 |   |
| Property and equipment, net                                           |   |   | 5,475 |   |   |   | 7,709 |   |
| Intangible assets, net                                                |   |   | 106,753 |   |   |   | 384,553 |   |
| Other assets                                                          |   |   | 34,135 |   |   |   | 53,516 |   |
| Other assets from discontinued operations                             |   |   | 216,367 |   |   |   | --- |   |
| Total assets                                                          |   | $ | 529,196 |   |   | $ | 670,127 |   |
|                                                                  |   |
| Liabilities and stockholders’ equity (deficit)                  |   |
| Current liabilities:                                                  |   |
| Current portion of term debt                                          |   | $ | 56,000 |   |   | $ | 61,265 |   |
| Accounts payable, trade                                               |   |   | 357,999 |   |   |   | 428,723 |   |
| Accounts payable, related party                                       |   |   | 52,378 |   |   |   | 75,786 |   |
| Accrued royalties                                                     |   |   | --- |   |   |   | 951,136 |   |
| Accrued payroll                                                       |   |   | 135,640 |   |   |   | 110,476 |   |
| Other current liabilities                                             |   |   | 186,338 |   |   |   | 178,118 |   |
| Other current liabilities from discontinued operations                |   |   | 1,006,510 |   |   |   | --- |   |
| Total current liabilities                                             |   |   | 1,794,865 |   |   |   | 1,805,504 |   |
| Long-term debt, net                                                   |   |   | --- |   |   |   | --- |   |
| Deferred income taxes, net                                            |   |   | 2,300 |   |   |   | 2,400 |   |
| Commitments and contingencies (Note 6)                                |   |
| Stockholders’ equity (deficit):                                 |   |
| Preferred stock, $.001 par value                                      |   |
| 5,000,000 shares authorized                                           |   |
| -0- and -0- shares issued and outstanding, respectively               |   |
| Common stock, $.001 par value                                         |   |
| 120,000,000 shares authorized,                                        |   |   |   |   |   |   |   |   |
| 67,349,153 and 67,349,153 shares issued and outstanding, respectively |   |   | 67,349 |   |   |   | 67,349 |   |
| Paid-in capital                                                       |   |   | 7,988,834 |   |   |   | 7,988,833 |   |
| Retained (deficit)                                                    |   |   | (9,324,152 | ) |   |   | (9,193,959 | ) |
| Total stockholders’ equity (deficit)                            |   |   | (1,267,969 | ) |   |   | (1,137,777 | ) |
| Total liabilities and stockholders’ equity (deficit)            |   | $ | 529,196 |   |   | $ | 670,127 |   |
|                                                                  |   |
| See accompanying notes.                                               |   |

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Table of Contents 

| Findex.com, Inc.                                                           |   |
|----------------------------------------------------------------------------|--------|
| CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS                            |   |
| (Unaudited)                                                                |   |
|                                                                       |   |
|                                                                       |   | Three Months Ended |   |
|                                                                       |   | March 31, |   |
|                                                                       |   | 2011 |   |   | 2010 |   |
|                                                                       |   |
| Revenues, net of reserves and allowances                                   |   | $ | 13,197 |   |   | $ | 51,844 |   |
| Cost of sales                                                              |   |   | 11,518 |   |   |   | 28,631 |   |
| Gross profit                                                               |   |   | 1,679 |   |   |   | 23,213 |   |
| Operating expenses:                                                        |   |
| Sales and marketing                                                        |   |   | 45,773 |   |   |   | 74,027 |   |
| General and administrative                                                 |   |   | 208,333 |   |   |   | 309,469 |   |
| Total operating expenses                                                   |   |   | 254,106 |   |   |   | 383,496 |   |
| Loss from operations                                                       |   |   | (252,427 | ) |   |   | (360,283 | ) |
| Other income (expenses), net                                               |   |   | (4,934 | ) |   |   | (4,717 | ) |
| Loss from continuing operations before income taxes                        |   |   | (257,361 | ) |   |   | (365,000 | ) |
| Income taxes                                                               |   |   | --- |   |   |   | --- |   |
| Loss from continuing operations                                            |   | $ | (257,361 | ) |   | $ | (365,000 | ) |
| Discontinued operations (Note 8):                                          |   |
| Income from operations of discontinued component                           |   |   | 127,167 |   |   |   | 199,410 |   |
|    Income taxes                                                  |   |   | --- |   |   |   | --- |   |
| Income from discontinued operations, net of taxes                          |   |   | 127,167 |   |   |   | 199,410 |   |
| Net loss                                                                   |   | $ | (130,194 | ) |   | $ | (165,590 | ) |
|                                                                       |   |
| Net earnings (loss) per share - Basic & Diluted:                       |   |
| Net loss per share from continuing operations                              |   | $ | 0.00 |   |   | $ | (0.01 | ) |
| Net income per share from discontinued operations                          |   | $ | 0.00 |   |   | $ | 0.00 |   |
| Net loss per share                                                         |   | $ | 0.00 |   |   | $ | (0.01 | ) |
|                                                                       |   |
| Weighted average shares outstanding:                                       |   |
| Weighted average shares used in computing basic and diluted loss per share |   |   | 67,349,153 |   |   |   | 59,572,725 |   |
|                                                                       |   |
| See accompanying notes.                                                    |   |

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Table of Contents 

| Findex.com, Inc.                                                                       |   |
|----------------------------------------------------------------------------------------|--------|
| CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS                                        |   |
| (Unaudited)                                                                            |   |
|                                                                                   |   |
| Three Months Ended March 31,                                                           |   | 2011 |   |   | 2010 |   |
|                                                                                   |   |
| Cash flows from operating activities:                                                  |   |
| Cash received from customers                                                           |   | $ | 459,681 |   |   | $ | 517,920 |   |
| Cash paid to suppliers and employees                                                   |   |   | (411,074 | ) |   |   | (528,263 | ) |
| Other operating activities, net                                                        |   |   | (2,456 | ) |   |   | (2,692 | ) |
| Net cash provided (used) by operating activities                                       |   |   | 46,151 |   |   |   | (13,035 | ) |
| Cash flows from investing activities:                                                  |   |
| Software development costs                                                             |   |   | --- |   |   |   | (9,592 | ) |
| Other investing activities, net                                                        |   |   | 291 |   |   |   | 924 |   |
| Net cash provided (used) by investing activities                                       |   |   | 291 |   |   |   | (8,668 | ) |
| Cash flows from financing activities:                                                  |   |
| Payments made on term debt                                                             |   |   | (5,265 | ) |   |   | (18,820 | ) |
| Net cash used by financing activities                                                  |   |   | (5,265 | ) |   |   | (18,820 | ) |
| Net increase (decrease) in cash and cash equivalents                                   |   |   | 41,177 |   |   |   | (40,523 | ) |
| Cash and cash equivalents, beginning of year                                           |   |   | 22,027 |   |   |   | 138,539 |   |
| Cash and cash equivalents, end of period                                               |   | $ | 63,204 |   |   | $ | 98,016 |   |
|                                                                                   |   |
| Reconciliation of net loss to cash flows from operating activities:                    |   |
| Net loss                                                                               |   | $ | (130,194 | ) |   | $ | (165,590 | ) |
| Adjustments to reconcile net loss to net cash provided (used) by operating activities: |   |
| Software development costs amortized                                                   |   |   | 62,135 |   |   |   | 74,557 |   |
| Depreciation & amortization                                                        |   |   | 20,234 |   |   |   | 22,308 |   |
| Loss on sale of property and equipment                                                 |   |   | 388 |   |   |   | --- |   |
| Change in assets and liabilities:                                                      |   |
| Decrease (increase) in accounts receivable                                             |   |   | 63,130 |   |   |   | (4,661 | ) |
| Decrease in inventories                                                                |   |   | 19,891 |   |   |   | 17,504 |   |
| Decrease in other current assets                                                       |   |   | 15,940 |   |   |   | 10,867 |   |
| Increase in accrued royalties                                                          |   |   | 51,874 |   |   |   | 34,068 |   |
| (Decrease) increase in accounts payable                                                |   |   | (122,916 | ) |   |   | 12,703 |   |
| Increase (decrease) in other liabilities                                               |   |   | 65,669 |   |   |   | (14,791 | ) |
| Net cash provided (used) by operating activities                                       |   | $ | 46,151 |   |   | $ | (13,035 | ) |
|                                                                                   |   |
| See accompanying notes.                                                                |   |

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Findex.com, Inc.

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Table of Contents 

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

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

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Table of Contents 

| For the Three Months Ended March 31,        |   | 2011   |       |   | 2010   |   |
|---------------------------------------------|--------|--------|------------|--------|--------|--------|
|                                        |   |
| Net loss from continuing operations         |   | $      | (257,361   | )      |   | $      | (365,000 | ) |
| Preferred stock dividends                   |   |   | ---        |   |   |   | --- |   |
| Net loss available to common shareholders   |   | $      | (257,361   | )      |   | $      | (365,000 | ) |
|                                        |   |   |       |   |   |   |   |   |
| Net income from discontinued operations     |   | $      | 127,167    |   |   | $      | 199,410 |   |
| Preferred stock dividends                   |   |   | ---        |   |   |   | --- |   |
| Net income available to common shareholders |   | $      | 127,167    |   |   | $      | 199,410 |   |
|                                        |   |
| Basic weighted average shares outstanding   |   |   | 67,349,153 |   |   |   | 59,572,725 |   |
| Dilutive effect of:                         |   |
| Stock options                               |   |   | ---        |   |   |   | --- |   |
| Warrants                                    |   |   | ---        |   |   |   | --- |   |
| Diluted weighted average shares outstanding |   |   | 67,349,153 |   |   |   | 59,572,725 |   |

| Raw materials                       |   | $      | 5,301 |   |
|-------------------------------------|--------|--------|-------|--------|
| Finished goods                      |   |   | 3,203 |   |
| Less reserve for obsolete inventory |   |   | (524  | )      |
| Inventories                         |   | $      | 7,980 |   |

| Balance December 31, 2010                                  |   | $      | 21,000 |   |
|------------------------------------------------------------|--------|--------|--------|--------|
| Bad debts provision (included in Other operating expenses) |   |   | ---    |   |
| Accounts written off                                       |   |   | (116   | )      |
| Collection of accounts previously written off              |   |   | ---    |   |
| Balance March 31, 2011                                     |   | $      | 20,884 |   |

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Table of Contents 

| Balance December 31, 2010                                   |   | $      | 9,108  |   |
|-------------------------------------------------------------|--------|--------|--------|--------|
| Provision for obsolete inventory                            |   |   | 65     |   |
| Obsolete inventory written off                              |   |   | (151   | )      |
| Reserve for obsolete inventory from discontinued operations |   |   | (8,498 | )      |
| Balance March 31, 2011                                      |   | $      | 524    |   |

| Balance December 31, 2010              |   | $      | 115,756 |   |
|----------------------------------------|--------|--------|---------|--------|
| Return provision – sales         |   |   | 42,300  |   |
| Return provision – cost of sales |   |   | (6,345  | )      |
| Returns processed                      |   |   | (41,324 | )      |
| Balance March 31, 2011                 |   | $      | 110,387 |   |

| Unsecured (delinquent) term note payable to a former shareholder due March 2008 in monthly installments of $10,000, plus interest at 8% APR, through April 2007, and monthly installments of $20,000, plus interest at 8% APR, beginning May 2007. Interest on overdue principal accruing at 15% APR. |   | $  | 56,000 |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------|--------|--------|
| Current portion of debt                                                                                                                                                                                                                                                                               |   | $       | 56,000 |   |

|               |   | Chief Executive Officer |    |   | Chief Technology Officer |   |
|--------------------|--------|-------------------------|---------|--------|--------------------------|--------|
| Base Annual Salary |   | $                       | 150,000 |   |                     | $      | 150,000 |   |

|                                          |   | Accrued Base Salary |   |   | Vested Deferred Vacation Compensation |   |
|-----------------------------------------------|--------|---------------------|--------|--------|---------------------------------------|--------|
| Included in Accrued Payroll at March 31, 2011 |   | $                   | 53,833 |   |                                  | $      | 28,599 |   |

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Table of Contents 

| Assets:                             |   | March 31, 2011 |    |
|-------------------------------------|--------|----------------|---------|
| Inventories:                        |   |           |    |
| Raw materials                       |   | $              | 30,909  |   |
| Finished goods                      |   |           | 14,380  |   |
| Less reserve for obsolete inventory |   |           | (8,498  | ) |
| Total inventories                   |   | $              | 36,791  |   |
| Other current assets                |   |           | 887     |   |
| Intangible assets, net              |   |           | 207,821 |   |
| Other assets                        |   |           | 8,546   |   |
| Total assets                        |   | $              | 254,045 |   |

| Liabilities:              |   | March 31, 2011 |      |
|---------------------------|--------|----------------|-----------|
| Accrued royalties         |   | $              | 1,003,010 |   |
| Other current liabilities |   |           | 3,500     |   |
| Total liabilities         |   | $              | 1,006,510 |   |

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Table of Contents 

|                                        |   | Continuing Operations |     |   | Discontinued Operations |   |    | Total  |   |
|---------------------------------------------|--------|-----------------------|----------|--------|-------------------------|--------|---------|--------|--------|
| Gross revenues                              |   | $                     | 26,379   |   |                    | $      | 418,103 |   |   | $ | 444,482 |   |
| Less estimated sales returns and allowances |   |                  | (13,182  | )      |                    |   | (29,380 | )      |   |   | (42,562 | ) |
| Net revenues                                |   |                  | 13,197   |   |                    |   | 388,723 |   |   |   | 401,920 |   |
| Cost of sales                               |   |                  | 11,518   |   |                    |   | 167,957 |   |   |   | 179,475 |   |
| Gross profit                                |   |                  | 1,679    |   |                    |   | 220,766 |   |   |   | 222,445 |   |
| Operating expenses:                         |   |                  |     |   |                    |   |    |   |   |   |   |   |
| Advertising and direct marketing            |   |                  | 3,696    |   |                    |   | 27,903  |   |   |   | 31,599 |   |
| Sales and marketing wages                   |   |                  | 42,077   |   |                    |   | ---     |   |   |   | 42,077 |   |
| Total sales and marketing                   |   |                  | 45,773   |   |                    |   | 27,903  |   |   |   | 73,676 |   |
| Personnel costs                             |   |                  | 95,106   |   |                    |   | ---     |   |   |   | 95,106 |   |
| Amortization and depreciation               |   |                  | 15,755   |   |                    |   | 4,479   |   |   |   | 20,234 |   |
| Research and development                    |   |                  | ---      |   |                    |   | 61,217  |   |   |   | 61,217 |   |
| Rent                                        |   |                  | 8,491    |   |                    |   | ---     |   |   |   | 8,491 |   |
| Other general and administrative costs      |   |                  | 88,981   |   |                    |   | ---     |   |   |   | 88,981 |   |
| Total general and administrative       |   |                  | 208,333  |   |                    |   | 65,696  |   |   |   | 274,029 |   |
| Total operating expenses                    |   |                  | 254,106  |   |                    |   | 93,599  |   |   |   | 347,705 |   |
| Income (loss) from operations               |   |                  | (252,427 | )      |                    |   | 127,167 |   |   |   | (125,260 | ) |
| Other income (expenses), net                |   |                  | (4,934   | )      |                    |   | ---     |   |   |   | (4,934 | ) |
| Income (loss) before income taxes           |   |                  | (257,361 | )      |                    |   | 127,167 |   |   |   | (130,194 | ) |
| Income taxes                                |   |                  | ---      |   |                    |   | ---     |   |   |   | --- |   |
| Net income (loss)                           |   | $                     | (257,361 | )      |                    | $      | 127,167 |   |   | $ | (130,194 | ) |

|                                        |   | Continuing Operations |     |   | Discontinued Operations |   |    | Total  |   |
|---------------------------------------------|--------|-----------------------|----------|--------|-------------------------|--------|---------|--------|--------|
| Gross revenues                              |   | $                     | 59,769   |   |                    | $      | 499,959 |   |   | $ | 559,728 |   |
| Less estimated sales returns and allowances |   |                  | (7,925   | )      |                    |   | (26,483 | )      |   |   | (34,408 | ) |
| Net revenues                                |   |                  | 51,844   |   |                    |   | 473,476 |   |   |   | 525,320 |   |
| Cost of sales                               |   |                  | 28,631   |   |                    |   | 176,116 |   |   |   | 204,747 |   |
| Gross profit                                |   |                  | 23,213   |   |                    |   | 297,360 |   |   |   | 320,573 |   |
| Operating expenses:                         |   |                  |     |   |                    |   |    |   |   |   |   |   |
| Advertising and direct marketing            |   |                  | 15,760   |   |                    |   | 22,712  |   |   |   | 38,472 |   |
| Sales and marketing wages                   |   |                  | 58,267   |   |                    |   | ---     |   |   |   | 58,267 |   |
| Total sales and marketing                   |   |                  | 74,027   |   |                    |   | 22,712  |   |   |   | 96,739 |   |
| Personnel costs                             |   |                  | 122,183  |   |                    |   | ---     |   |   |   | 122,183 |   |
| Amortization and depreciation               |   |                  | 15,463   |   |                    |   | 4,205   |   |   |   | 19,668 |   |
| Research and development                    |   |                  | ---      |   |                    |   | 71,033  |   |   |   | 71,033 |   |
| Rent                                        |   |                  | 24,647   |   |                    |   | ---     |   |   |   | 24,647 |   |
| Other general and administrative costs      |   |                  | 147,176  |   |                    |   | ---     |   |   |   | 147,176 |   |
| Total general and administrative            |   |                  | 309,469  |   |                    |   | 75,238  |   |   |   | 384,707 |   |
| Total operating expenses                    |   |                  | 383,496  |   |                    |   | 97,950  |   |   |   | 481,446 |   |
| Income (loss) from operations               |   |                  | (360,283 | )      |                    |   | 199,410 |   |   |   | (160,873 | ) |
| Other income (expenses), net                |   |                  | (4,717   | )      |                    |   | ---     |   |   |   | (4,717 | ) |
| Income (loss) before income taxes           |   |                  | (365,000 | )      |                    |   | 199,410 |   |   |   | (165,590 | ) |
| Income taxes                                |   |                  | ---      |   |                    |   | ---     |   |   |   | --- |   |
| Net income (loss)                           |   | $                     | (365,000 | )      |                    | $      | 199,410 |   |   | $ | (165,590 | ) |

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Table of Contents 

----

Table of Contents 

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

----

Table of Contents 

| Statements of Continuing Operations for Quarters Ending March 31 |   | 2011   |     |   | 2010   |   |     | Change |   |
|------------------------------------------------------------------|--------|--------|----------|--------|--------|--------|----------|--------|--------|
| Net revenues                                                     |   | $      | 13,197   |   |   | $      | 51,844   |   |   | $ | (38,647 | ) |
| Cost of sales                                                    |   |   | (11,518  | )      |   |   | (28,631  | )      |   |   | 17,113 |   |
| Gross profit                                                     |   | $      | 1,679    |   |   | $      | 23,213   |   |   | $ | (21,534 | ) |
| Sales, marketing and general and administrative expenses         |   |   | (254,106 | )      |   |   | (383,496 | )      |   |   | 129,390 |   |
| Loss from operations                                             |   | $      | (252,427 | )      |   | $      | (360,283 | )      |   | $ | 107,856 |   |
| Other income (expenses), net                                     |   |   | (4,934   | )      |   |   | (4,717   | )      |   |   | (217 | ) |
| Loss before income taxes                                         |   | $      | (257,361 | )      |   | $      | (365,000 | )      |   | $ | 107,639 |   |
| Income tax (provision)                                           |   |   | ---      |   |   |   | ---      |   |   |   | --- |   |
| Net loss                                                         |   | $      | (257,361 | )      |   | $      | (365,000 | )      |   | $ | 107,639 |   |

|   | ▪ | a decrease in net revenues attributable to the following:                                                                                  |
|--------|---------|--------------------------------------------------------------------------------------------------------------------------------------------|
|   |    | ▪                                                                                                                                    | a sharp fall-off in demand in the retail channel; |
|   |    | ▪                                                                                                                                    | a lack of a new product release for the FormTool® product line; and |
|   |    | ▪                                                                                                                                    | the current relatively lackluster U.S. domestic market for consumer software generally; and |
|   | ▪ | An off-setting decrease in sales, marketing and general and administrative expenses resulting from our continued cost-cutting initiatives. |

|                                                                |   |   |    |   |       | Change |   |
|---------------------------------------------------------------------|--------|--------|---------|--------|------------|--------|--------|
| Revenues for Continuing Operations for Three Months Ending March 31 |   | 2011   |    |   | % to Sales |   |   | 2010 |   |   | % to Sales |   |   | $ |   |   |   | % |   |
| Gross revenues                                                      |   | $      | 26,379  |   |       |   | 100    | % |   | $ | 59,769 |   |   |   | 100 | % |   | $ | (33,390 | ) |   |   | 56 | % |
| Less estimated sales returns and allowances                         |   |   | (13,182 | )      |       |   | 50     | % |   |   | (7,925 | ) |   |   | 13 | % |   |   | (5,257 | ) |   |   | 66 | % |
| Net revenues                                                        |   | $      | 13,197  |   |       |   | 50     | % |   | $ | 51,844 |   |   |   | 87 | % |   | $ | (38,647 | ) |   |   | 75 | % |

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|                                                                    |   |   |   |   |       | Change |   |
|-------------------------------------------------------------------------|--------|--------|--------|--------|------------|--------|--------|
| Cost of Sales for Continuing Operations for Three Months Ended March 31 |   | 2011   |   |   | % to Sales |   |   | 2010 |   |   | % to Sales |   |   | $ |   |   |   | % |   |
| Direct costs                                                            |   | $      | 5,566  |   |       |   | 21     | % |   | $ | 12,379 |   |   |   | 21 | % |   | $ | (6,813 | ) |   |   | 55 | % |
| Less estimated cost of sales returns and allowances                     |   |   | (1,977 | )      |       |   | 7      | % |   |   | (1,189 | ) |   |   | 2 | % |   |   | (788 | ) |   |   | 66 | % |
| Freight-out                                                             |   |   | 1,935  |   |       |   | 7      | % |   |   | 2,594 |   |   |   | 4 | % |   |   | (659 | ) |   |   | 25 | % |
| Fulfillment                                                             |   |   | 5,994  |   |       |   | 23     | % |   |   | 14,847 |   |   |   | 25 | % |   |   | (8,853 | ) |   |   | 60 | % |
| Cost of sales                                                           |   | $      | 11,518 |   |       |   | 44     | % |   | $ | 28,631 |   |   |   | 48 | % |   | $ | (17,113 | ) |   |   | 60 | % |

|                                                                                      |   |   | Change  |   |
|-------------------------------------------------------------------------------------------|--------|--------|---------|--------|
| Sales, General and Administrative Costs for Continuing Operations for Three Months Ending |   | 2011   |    |   | % to Sales |   |   | 2010 |   |   | % to Sales |   |   | $ |   |   |   | % |   |
| Selected expenses:                                                                        |   |
| Advertising and direct marketing                                                          |   |   | 3,696   |   |   |   | 14 | % |   |   | 15,760 |   |   |   | 26 | % |   |   | (12,064 | ) |   |   | 77 | % |
| Sales and marketing wages                                                                 |   |   | 42,077  |   |   |   | 160 | % |   |   | 58,267 |   |   |   | 97 | % |   |   | (16,190 | ) |   |   | 28 | % |
| Total sales and marketing                                                                 |   | $      | 45,773  |   |   |   | 174 | % |   | $ | 74,027 |   |   |   | 124 | % |   | $ | (28,254 | ) |   |   | 38 | % |
| Personnel costs                                                                           |   | $      | 95,106  |   |   |   | 361 | % |   | $ | 122,183 |   |   |   | 204 | % |   | $ | (27,077 | ) |   |   | 22 | % |
| Amortization and depreciation                                                             |   |   | 15,755  |   |   |   | 60 | % |   |   | 15,463 |   |   |   | 26 | % |   |   | 292 |   |   |   | 2 | % |
| Rent                                                                                      |   |   | 8,491   |   |   |   | 32 | % |   |   | 24,647 |   |   |   | 41 | % |   |   | (16,156 | ) |   |   | 66 | % |
| Other general and administrative costs                                                    |   |   | 88,981  |   |   |   | 337 | % |   |   | 147,176 |   |   |   | 246 | % |   |   | (58,195 | ) |   |   | 40 | % |
| Total general and administrative                                                          |   | $      | 208,333 |   |   |   | 790 | % |   | $ | 309,469 |   |   |   | 518 | % |   | $ | (101,136 | ) |   |   | 33 | % |
| Total sales, marketing, general and administrative                                        |   | $      | 254,106 |   |   |   | 963 | % |   | $ | 383,496 |   |   |   | 642 | % |   | $ | (129,390 | ) |   |   | 34 | % |

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| Working Capital     |   | March 31, 2011 |      |   | December 31, 2010 |   |
|---------------------|--------|----------------|-----------|--------|-------------------|--------|
| Current assets      |   | $              | 166,466   |   |              | $      | 224,349 |   |
| Current liabilities |   | $              | 1,794,865 |   |              | $      | 1,805,504 |   |
| Retained deficit    |   | $              | 9,324,152 |   |              | $      | 9,193,959 |   |

| Cash Flows for Three Months Ending March 31        |   | 2011 |   |   | 2010   |   |    | Change |   |   | %      |   |
|----------------------------------------------------|--------|------|--------|--------|--------|--------|---------|--------|--------|--------|--------|--------|
| Cash flows provided (used) by operating activities |   | $    | 46,151 |   |   | $      | (13,035 | )      |   | $      | 59,186 |   |   |   | 454 | % |
| Cash flows provided (used) by investing activities |   | $    | 291    |   |   | $      | (8,668  | )      |   | $      | 8,959  |   |   |   | 103 | % |
| Cash flows (used) by financing activities          |   | $    | (5,265 | )      |   | $      | (18,820 | )      |   | $      | 13,555 |   |   |   | 72 | % |

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ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK.

ITEM 4T. CONTROLS AND PROCEDURES.

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PART II – OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS.

ITEM 1A. RISK FACTORS.

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

ITEM 3. DEFAULTS UPON SENIOR SECURITIES.

ITEM 4. (REMOVED AND RESERVED).

ITEM 5. OTHER INFORMATION.

ITEM 6. EXHIBITS.

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

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

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| 10.21  | Security Agreement between FindEx.com, Inc. and W. Sam Chandoha, dated July 20, 2006 incorporated by reference to Exhibit 10.2 on Form 8-K filed July 26, 2006.                                                             |
|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                        |
| 10.22  | Common Stock Purchase Warrant between FindEx.com, Inc. and W. Sam Chandoha, dated July 20, 2006 incorporated by reference to Exhibit 10.3 on Form 8-K filed July 26, 2006.                                                  |
|   |                                                                                                                                                                                                                        |
| 10.23  | Modification and Extension Agreement Between FindEx.com, Inc. and W. Sam Chandoha, dated September 20, 2006, incorporated by reference to Exhibit 10.1 on Form 8-K filed September 25,2006.                                 |
|   |                                                                                                                                                                                                                        |
| 10.24  | Employment Agreement Extension Amendment between Findex.com, Inc. and Steven Malone dated April 13, 2007, incorporated by reference to Exhibit 10.24 on Form 10-KSB filed April 17, 2007.                                   |
|   |                                                                                                                                                                                                                        |
| 10.25  | Employment Agreement Extension Amendment between Findex.com, Inc. and William Terrill dated April 13, 2007, incorporated by reference to Exhibit 10.25 on Form 10-KSB filed April 17, 2007.                                 |
|   |                                                                                                                                                                                                                        |
| 10.26  | Employment Agreement Extension Amendment between Findex.com, Inc. and Kirk R. Rowland dated April 13, 2007, incorporated by reference to Exhibit 10.26 on Form 10-KSB filed April 17, 2007.                                 |
|   |                                                                                                                                                                                                                        |
| 10.27  | Asset Purchase Agreement between Findex.com, Inc. and ACS Technologies Group, Inc. dated October 18, 2007, incorporated by reference to Exhibit 10.27 on Form 8-K filed October 24, 2007.                                   |
|   |                                                                                                                                                                                                                        |
| 10.28  | Partial Assignment of License Agreement Among Findex.com, Inc., Riverdeep, Inc.,LLC and ACS Technologies Group, Inc. dated October 11, 2007, incorporated by reference to Exhibit 10.28 on Form 8-K filed October 24, 2007. |
|   |                                                                                                                                                                                                                        |
| 10.29  | Asset Purchase Agreement between Findex.com, Inc. and ORG Professional, LLC dated February 25, 2008, incorporated by reference to Exhibit 10.29 on Form 8-K filed on February 28, 2008.                                     |
|   |                                                                                                                                                                                                                        |
| 10.30  | Warrant Cancellation Agreement between Findex.com, Inc. and Barron Partners, L.P. dated March 6, 2008, incorporated by reference to Exhibit 10.30 on Form 8-K filed on March 10, 2008.                                      |
|   |                                                                                                                                                                                                                        |
| 10.31  | Employment Agreement Extension Amendment between Findex.com, Inc. and Steven Malone dated April 14, 2008, incorporated by reference to Exhibit 10.31 on Form 10-KSB filed on April 15, 2008.                                |
|   |                                                                                                                                                                                                                        |
| 10.32  | Employment Agreement Extension Amendment between Findex.com, Inc. and William Terrill dated April 14, 2008, incorporated by reference to Exhibit 10.32 on Form 10-KSB filed on April 15, 2008.                              |
|   |                                                                                                                                                                                                                        |
| 10.33  | Employment Agreement Extension Amendment between Findex.com, Inc. and Kirk R. Rowland dated April 14, 2008, incorporated by reference to Exhibit 10.33 on Form 10-KSB filed on April 15, 2008.                              |
|   |                                                                                                                                                                                                                        |
| 10.34  | License Agreement between Findex.com, Inc. and Houghton Mifflin Harcourt Publishing Company dated May 7, 2010, incorporated by reference to Exhibit 10.34 on Form 10-K filed on April 15, 2011.                             |
|   |                                                                                                                                                                                                                        |
| 10.35  | Software Product Line Purchase Agreement between FindEx.com, Inc. and WORDsearch Corp., L.L.C. dated May 5, 2011, incorporated by reference to Exhibit 10.35 on Form 8-K filed on May 10, 2011.                             |
|   |                                                                                                                                                                                                                        |
| 31.1   | Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and dated May 23, 2011. FILED HEREWITH.                                                      |
|   |                                                                                                                                                                                                                        |
| 32.1   | Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and dated May 23, 2011.  FILED HEREWITH.                                           |
|   |                                                                                                                                                                                                                        |

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Signatures

|               |   | FINDEX.COM, INC.                                       |   |
|--------------------|--------|--------------------------------------------------------|--------|
|               |   |                                                   |   |
| Date: May 23, 2011 | By     | /s/ Steven Malone                                      |   |
|               |   | Steven Malone                                          |   |
|               |   | President                                              |   |
|               |   | Chief Executive Officer (Principal Executive Officer)  |   |
|               |   | Chief Financial Officer (Principal Accounting Officer) |   |

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