**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION **

**Washington,      D.C. 20549 **

**FORM      10-QSB/A**

**Amendment          No. 2**

| **[X]** | **QUARTERLY                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934** |
|---------|------------------------------------------------------------------------------------------------------------------------------------------|

| **[_]** | **TRANSITION                REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE                ACT OF                1934** |
|---------|-------------------------------------------------------------------------------------------------------------------------------------------|

**FINDEX.COM,      INC.**

| Nevada                                           | 88-0379462                           |
|--------------------------------------------------|--------------------------------------|
| (State                  or other jurisdiction of | (I.R.S.                  Employer    |
| incorporation                  or organization)  | Identification                  No.) |

| 11204                  Davenport Street, Suite 100, Omaha, Nebraska | 68154                       |
|---------------------------------------------------------------------|-----------------------------|
| (Address                  of principal executive offices)           | (Zip                  Code) |

**Yes      [X] No [_]**

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

**Yes      [_] No [_]**

**APPLICABLE      ONLY TO CORPORATE ISSUERS**

**Yes      [_] No [X]**

----

**Explanatory      Note**

| ·   | In                June 1999 we entered into a certain software license agreement with                Parsons Technology, Inc. to manufacture, distribute and sell a variety                of                software titles, including QuickVerse®and                Membership Plus®,                by far our two largest selling titles. During                the three months ended June 30, 2002, we offset the remaining unpaid                installment ($1,051,785) against the carrying amount of the 1999                license                in accordance with the terms of a tentative settlement agreement                with The                Learning Company (“TLC”), the licensor-assignee at the time. Although                paragraph 6 of Statement of Financial Accounting Standards (“SFAS”) No.                141, *Business                Combinations*,                which guides the recognition and measurement of intangible assets,                provides that the measurement of an asset in which the consideration                given                is cash is measured by the amount of cash paid, our management has                since                concluded that too much time had passed between the date of the 1999                license and the date of the tentative settlement agreement for such                an                offset to be proper. Therefore, we have recognized the extinguishment                of                the liability owed to TLC as income in our 2002 statement of operations.                We have restated our condensed consolidated balance sheets as of                June 30,                2004 and 2003 and our condensed consolidated statements of operations                and                consolidated statements of cash flows for the three and six months                then                ended. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the three months ended June 30, 2002, we extended the estimated life                of                the 1999 license from 10 years to 50 years in accordance with the                terms of                a tentative settlement agreement with TLC. Although the 1999 license,                as                amended, provides for our unlimited and exclusive use of trademarks                related to the licensed products, and our management has assessed                its                useful life as indefinite based on the estimated future direct or                indirect                cash flows from the license, as determined in accordance with paragraphs                11 and 53 of SFAS No. 142, *Goodwill                and Other Intangible Assets*,                our management has since further concluded that a 10 year life is                appropriate on the basis of, among other reasons, our going concern                opinions for the years ended December 31, 2002 and 2003. We have                restated                our condensed consolidated balance sheets as of June 30, 2004 and                2003 and                our condensed consolidated statements of operations and consolidated                statements of cash flows for the three and six months then                ended. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | We                  had previously, and erroneously, included rebates, and adjustments                  to                  rebates, as part of our sales and marketing expenses. The more                  appropriate                  presentation should have been, and is now, an adjustment to revenue,                  as in                  accordance with EITF 01-09, *Accounting                  for Consideration Given by a Vendor to a Customer (Including a                  Reseller of                  the Vendor’s Products)*.                  During the three months ended June 30, 2004, we recorded an adjustment                  to                  our rebates reserve in the amount of $266,301 and an adjustment                  to rebates                  payable in the amount of $12,599. Upon reassessment of the adequacy                  of our                  reserve at December 31, 2003, we have allocated $124,262 of the                  total                  adjustment to fiscal year 2003 with $14,793 allocated to the three                  months                  ended June 30, 2003, $50,297 allocated to the three months ended                  September                  30, 2003 and $59,172 allocated to the three months ended December                  31, 2003                  and $142,039 to fiscal year 2004 with $66,575 allocated to the                  three                  months ended March 31, 2004 and $75,464 allocated to the three                  months                  ended June 30, 2004. These adjustments resulted from a change in                  our                  internal control over financial reporting. Previously, when making                  our                  assessment of the adequacy of our reserve for rebates, we did not                  take                  into consideration the amount and number of outstanding checks,                  issued                  checks that were returned as undeliverable, or our ability to meet                  our                  recorded financial obligation. We changed our internal control                  procedures                  to include review of each of these factors in our assessment of                  the                  adequacy of the reserve for rebates. We have restated the condensed                  consolidated balance sheets as of June 30, 2004 and 2003 and the                  condensed                  consolidated statements of operations and consolidated statements                  of cash                  flows for the three and six months then                  ended. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| ·   | During                the three months ended March 31, 2004 and 2003, we wrote-off two                distinctly different categories of obsolete inventory with carried                costs                totaling $32,396 and $31,892, respectively. The 2004 obsolete inventory                write-off contained Zondervan-owned content and was a direct result                of our                March 2004 final settlement agreement with The Zondervan Corporation                (see                Note 11). We originally recorded these events as non-recurring items                in                the other income (expense) section of our condensed consolidated                statements of operations. We have revised our condensed consolidated                statements of operations for the three and six months ended June                30, 2004                and 2003 to reflect these inventory adjustments in the cost of sales                section. There was no net effect on our net income (loss) for the                three                and six months ended June 30, 2004 and 2003 as a result of our correction                of this error. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the three months ended June 30, 2004, we reached a final settlement                agreement in our dispute with Zondervan and TLC. As part of the settlement                process, we conducted an internal audit (verified by an independent                auditor provided by TLC) of the accrued royalties owed Zondervan.                The                audit revealed that accrued royalties had been overstated due to                our 2001                bad debt recognition of TLC’s trade accounts receivable balance. The                amount by which the accrued royalties had been overstated remained                part of                our dispute with Zondervan and as such remained in our liabilities                until a                final settlement agreement was reached. We originally reported the                adjustment as a non-recurring item in the other income (expense)                section                of our condensed consolidated statements of operations for the three                and                six months ended June 30, 2003. We have revised our condensed consolidated                statements of operations for the three and six months ended June                30, 2003                to reflect the adjustment as other income. There was no net effect                on our                net income (loss) for the three and six months ended June 30, 2003                as a                result of our correction of this                error. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | Rebates                payable to a third-party processor were overstated on our consolidated                financial statements for the year ended December 31, 2000. We discovered                this error during the preparation of our condensed consolidated financial                statements for the three months ended March 31, 2004. We originally                recorded this event as an adjustment to our beginning retained earnings                for the year ended December 31, 2003 in our fiscal year 2004 quarterly                and                annual filings. We have since revised our consolidated statements                of                operations for the year ended December 31, 2000 to reflect an adjustment                to revenue and reported the correction on our Form 10-KSB/A for the                year                then ended. There was no net effect on our net income (loss) for                the three                and six months ended June 30, 2004 and 2003 or retained earnings                (deficit)                at June 30, 2004 and 2003 as a result of our correction of this                error. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | We                have also reclassified various expense items in our condensed consolidated                statements of operations for the three and six months ended June                30, 2004                and 2003 to conform with the presentation in our statements of operations                for the years ended December 31, 2004 and 2003. There was no net                effect on                our net income (loss) for the three and six months ended June 30,                2004 and                2003 as a result of our correction of these                errors. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

Item      1Financial      Statements.

Item      2

 Management’s      Discussion and Analysis of Financial Condition or Plan of      Operations.

----

**PART      I - FINANCIAL INFORMATION**

**ITEM      1. FINANCIAL STATEMENTS.**

| **Findex.com,                    Inc.**                             |
|---------------------------------------------------------------------|
| **CONDENSED                    CONSOLIDATED BALANCE SHEETS**        |
| **(Unaudited)**                                                     |
|                                                                |
|                                                                |   |   | **June                    30, 2004** |   |   | June                    30, 2003 |   |
|                                                                |   |   | **(Restated)** |   |   | (Restated) |   |
| **Assets**                                                          |
| Current                    assets:                                  |
| Accounts                    receivable, trade                       |   | **$** | **183,241** |   | $ | 158,700 |   |
| Inventory                                                           |   |   | **161,903** |   |   | 320,100 |   |
| Other                    current assets                             |   |   | **97,326** |   |   | 66,804 |   |
| Total                    current assets                             |   |   | **442,470** |   |   | 545,604 |   |
| Property                    and equipment, net                      |   |   | **63,664** |   |   | 78,163 |   |
| Software                    license, net                            |   |   | **2,517,538** |   |   | 3,021,044 |   |
| Software                    development, net                        |   |   | **504,497** |   |   | 385,746 |   |
| Restricted                    cash                                  |   |   | **100,354** |   |   | 50,000 |   |
| Other                    assets                                     |   |   | **93,805** |   |   | 49,393 |   |
| Total                    assets                                     |   | **$** | **3,722,328** |   | $ | 4,129,950 |   |
|                                                                |
| **Liabilities                    and stockholders’ equity**   |
| Current                    liabilities:                             |
| Cash                    overdraft                                   |   | **$** | **38,990** |   | $ | 12,125 |   |
| Notes                    payable                                    |   |   | **89,999** |   |   | 749,999 |   |
| Accrued                    royalties                                |   |   | **1,203,369** |   |   | 1,595,859 |   |
| Accounts                    payable, trade                          |   |   | **709,415** |   |   | 884,285 |   |
| Current                    maturities of long-term notes payable    |   |   | **175,150** |   |   | 59,302 |   |
| Other                    current liabilities                        |   |   | **679,252** |   |   | 1,236,257 |   |
| Total                    current liabilities                        |   |   | **2,896,175** |   |   | 4,537,827 |   |
| Long-term                    note payable                           |   |   | **65,300** |   |   | 18,801 |   |
| Non-current                    deferred taxes                       |   |   | **777,774** |   |   | 830,381 |   |
| Commitments                    and contingencies                    |
| Stockholders’                    equity:                      |
| Preferred                    stock                                  |   |   | **51** |   |   | 51 |   |
| Common                    stock                                     |   |   | **23,492** |   |   | 19,811 |   |
| Paid-in                    capital                                  |   |   | **7,227,564** |   |   | 7,029,079 |   |
| Retained                    (deficit)                               |   |   | **(7,268,028** | **)** |   | (8,306,000 | ) |
| Total                    stockholders’ equity                 |   |   | **(16,921** | **)** |   | (1,257,059 | ) |
| Total                    liabilities and stockholders’ equity |   | **$** | **3,722,328** |   | $ | 4,129,950 |   |
|                                                                |
| *See                    accompanying                    notes.*     |

----

| **Findex.com,                    Inc.**                                |
|------------------------------------------------------------------------|
| **CONDENSED                    CONSOLIDATED STATEMENTS OF OPERATIONS** |
| **(Unaudited)**                                                        |
|                                                                   |
|                                                                   |   | **Three                    Months Ended June 30** | **Six                    Months Ended June 30** |
|                                                                   |   |   | **2004** |   |   | 2003 |   |   | **2004** |   |   | 2003 |   |
|                                                                   |   |   | **(Restated)** |   |   | (Restated) |   |   | **(Restated)** |   |   | (Restated) |   |
|                                                                   |
| Revenues,                    net of reserves and allowances            |   | **$** | **1,020,885** |   | $ | 778,634 |   | **$** | **2,653,853** |   | $ | 1,847,475 |   |
| Cost                    of sales                                       |   |   | **271,410** |   |   | 262,322 |   |   | **740,069** |   |   | 561,143 |   |
| Gross                    profit                                        |   |   | **749,475** |   |   | 516,312 |   |   | **1,913,784** |   |   | 1,286,332 |   |
| Operating                    expenses:                                 |
| Sales                    and marketing                                 |   |   | **267,902** |   |   | 155,915 |   |   | **510,501** |   |   | 334,600 |   |
| General                    and administrative                          |   |   | **615,895** |   |   | 344,269 |   |   | **1,171,574** |   |   | 814,074 |   |
| Bad                    debt provision                                  |   |   | **---** |   |   | --- |   |   | **2,500** |   |   | --- |   |
| Depreciation                    and amortization                       |   |   | **139,187** |   |   | 136,902 |   |   | **274,639** |   |   | 274,002 |   |
| Total                    operating expenses                            |   |   | **1,022,984** |   |   | 637,086 |   |   | **1,959,214** |   |   | 1,422,676 |   |
| Loss                    from operations                                |   |   | **(273,509** | **)** |   | (120,774 | ) |   | **(45,430** | **)** |   | (136,344 | ) |
| Other                    income                                        |   |   | **1,170** |   |   | 583,628 |   |   | **1,170** |   |   | 584,612 |   |
| Other                    expenses, net                                 |   |   | **(17,358** | **)** |   | (22,557 | ) |   | **(31,688** | **)** |   | (37,354 | ) |
| Income                    (loss) before income taxes                   |   |   | **(289,697** | **)** |   | 440,297 |   |   | **(75,948** | **)** |   | 410,914 |   |
| Provision                    for income taxes                          |   |   | **(31,011** | **)** |   | 56,616 |   |   | **(61,322** | **)** |   | 113,232 |   |
| Net                    income (loss)                                   |   | **$** | **(320,708** | **)** | $ | 496,913 |   |   | **(137,270** | **)** |   | 524,146 |   |
| Retained                    (deficit) at beginning of year             |   |   |   |   | **(7,130,758** | **)** |   | (8,830,146 | ) |
| Retained                    (deficit) at end of period                 |   |   |   |   |   |  |   | **$** | **(7,268,028** | **)** | $ | (8,306,000 | ) |
|                                                                   |
| Net                    earnings (loss) per share:                      |
| Basic                                                                  |   | **$** | **(0.01** | **)** | $ | 0.03 |   | **$** | **(0.01** | **)** | $ | 0.03 |   |
| Diluted                                                                |   | **$** | **(0.01** | **)** | $ | 0.02 |   | **$** | **(0.01** | **)** | $ | 0.03 |   |
|                                                                   |
| Weighted                    average shares outstanding:                |
| Basic                                                                  |   |   | **23,276,312** |   |   | 19,811,438 |   |   | **22,143,875** |   |   | 19,811,438 |   |
| Diluted                                                                |   |   | **23,276,312** |   |   | 20,078,401 |   |   | **22,143,875** |   |   | 20,069,385 |   |
|                                                                   |
| *See                    accompanying                    notes.*        |

----

| **Findex.com,                    Inc.**                                                                            |
|--------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                    STATEMENTS OF CASH FLOWS**                                                       |
| **(Unaudited)**                                                                                                    |
|                                                                                                               |
| **Six                    Months Ended June 30**                                                                    |   |   | **2004** |   |   | 2003 |   |
|                                                                                                               |   |   | **(Restated)** |   |   | (Restated) |   |
| Cash                    flows from operating activities:                                                           |
| Cash                    received from customers                                                                    |   | **$** | **2,639,964** |   | $ | 2,045,624 |   |
| Cash                    paid to suppliers and employees                                                            |   |   | **(2,409,585** | **)** |   | (1,861,189 | ) |
| Other                    operating activities, net                                                                 |   |   | **(28,166** | **)** |   | 21,611 |   |
| Net                    cash provided by operating activities                                                       |   |   | **202,213** |   |   | 206,046 |   |
| Cash                    flows from investing activities:                                                           |
| Acquisition                    of property and equipment                                                           |   |   | **(18,612** | **)** |   | (6,643 | ) |
| Software                    development costs                                                                      |   |   | **(178,049** | **)** |   | (145,666 | ) |
| Website                    development costs                                                                       |   |   | **(31,836** | **)** |   | (21,056 | ) |
| Deposits                    made                                                                                   |   |   | **(485** | **)** |   | (50,500 | ) |
| Net                    cash (used) by investing activities                                                         |   |   | **(228,982** | **)** |   | (223,865 | ) |
| Cash                    flows from financing activities:                                                           |
| Payments                    on line of credit, net                                                                 |   |   | **(2,999** | **)** |   | (5,016 | ) |
| Cash                    overdraft                                                                                  |   |   | **38,990** |   |   | 12,125 |   |
| Payments                    made on long-term notes payable                                                        |   |   | **(50,890** | **)** |   | (27,941 | ) |
| Net                    cash (used) by financing activities                                                         |   |   | **(14,899** | **)** |   | (20,832 | ) |
| Net                    (decrease) in cash and cash equivalents                                                     |   |   | **(41,668** | **)** |   | (38,651 | ) |
| Cash                    and cash equivalents, beginning of year                                                    |   |   | **41,668** |   |   | 38,651 |   |
| Cash                    and cash equivalents, end of period                                                        |   | **$** | **---** |   | $ | --- |   |
|                                                                                                               |
| Reconciliation                    of net income (loss) to cash flows from operating                    activities: |
| Net                    income (loss)                                                                               |   | **$** | **(137,270** | **)** | $ | 524,146 |   |
| Adjustments                    to reconcile net income (loss) to net cash                                          |   |   |
| provided                    by operating activities:                                                               |   |   |
| Software                    development costs amortized                                                            |   |   | **258,258** |   |   | 40,422 |   |
| Provision                    for bad debts                                                                         |   |   | **2,500** |   |   | --- |   |
| Stock                    and warrants issued for services                                                          |   |   | **44,186** |   |   | --- |   |
| Rebate                    reserve adjustment                                                                       |   |   | **124,262** |   |   | (14,793 | ) |
| Depreciation                    and amortization                                                                   |   |   | **274,639** |   |   | 274,002 |   |
| Change                    in assets and liabilities:                                                               |   |   |
| Decrease                    in accounts receivable                                                                 |   |   | **180,062** |   |   | 69,541 |   |
| Decrease                    in inventories                                                                         |   |   | **110,697** |   |   | 96,600 |   |
| Decrease                    in refundable income taxes                                                             |   |   | **---** |   |   | 29,148 |   |
| (Increase)                    in prepaid expenses                                                                  |   |   | **(75,406** | **)** |   | (9,254 | ) |
| (Decrease)                    in accrued royalties                                                                 |   |   | **(204,937** | **)** |   | (534,754 | ) |
| (Decrease)                    in accounts payable                                                                  |   |   | **(174,708** | **)** |   | (187,278 | ) |
| Increase                    in income taxes payable                                                                |   |   | **700** |   |   | --- |   |
| Increase                    (decrease) in deferred taxes                                                           |   |   | **60,622** |   |   | (113,232 | ) |
| Increase                    (decrease) in other liabilities                                                        |   |   | **(261,392** | **)** |   | 31,498 |   |
| Net                    cash provided by operating activities                                                       |   | **$** | **202,213** |   | $ | 206,046 |   |
|                                                                                                               |
| *See                    accompanying                    notes.*                                                    |

----

**FindEx.com,      Inc.**

**NOTES      TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**June      30, 2004**

**(**
**UNAUDITED**
**)**

**NOTE      1 - BASIS OF PRESENTATION**

**Inventory**

**Software      Development Costs**

*Accounting      for the Costs of Computer Software to Be Sold, Leased, or Otherwise      Marketed*

**Derivatives,              (Restated)**

*Accounting              for Derivative Financial Instruments Indexed to, and Potentially Settled              in, a              Company’s Own Stock*

----

**NOTE      2 - INVENTORIES, (Restated)**

|                          |   |   | **2004**    |   |   | 2003    |   |
|-------------------------------|--------|--------|-------------|--------|--------|---------|--------|
| Raw                materials  |   | **$**  | **67,000**  |   | $      | 103,000 |   |
| Finished                goods |   |   | **94,903**  |   |   | 217,100 |   |
|                          |   | **$**  | **161,903** |   | $      | 320,100 |   |

**NOTE      3 - NOTES PAYABLE**

|                                                                                                                                                                                                                                             |   |   | **2004**   |   |   | 2003    |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|------------|--------|--------|---------|--------|
| Unsecured                demand note payable to a corporation, with interest at 9%.                                                                                                                                                              |   | **$**  | **---**    |   | $      | 650,000 |   |
|                                                                                                                                                                                                                                             |
| Note                payable to a corporation, due May 31, 2003, with interest compounded                monthly at 1.5%. Unsecured. Convertible at the option of the holder                into                666,666 restricted common shares. |   |   | **33,333** |   |   | 33,333  |   |
|                                                                                                                                                                                                                                             |
| Note                payable to a corporation, due May 31, 2003, with interest compounded                monthly at 1.5%. Unsecured. Convertible at the option of the holder                into                666,666 restricted common shares. |   |   | **33,333** |   |   | 33,333  |   |
|                                                                                                                                                                                                                                             |
| Note                payable to a corporation, due May 31, 2003, with interest compounded                monthly at 1.5%. Unsecured. Convertible at the option of the holder                into                466,666 restricted common shares. |   |   | **23,333** |   |   | 33,333  |   |
|                                                                                                                                                                                                                                             |   | **$**  | **89,999** |   | $      | 749,999 |   |

**NOTE      4 - LONG-TERM NOTES PAYABLE**

|                                                                                                                                                                                 |   |   | **2004**    |   |   | 2003   |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|-------------|--------|--------|--------|--------|
| Unsecured                term note payable to a corporation due October 2004 in monthly                installments of $5,285, including interest at 8%.                             |   | **$**  | **44,093**  |   | $      | 78,103 |   |
|                                                                                                                                                                                 |   |   |        |   |   |   |   |
| Term                note payable to a corporation due December 2005 in monthly installments                of                $6,833, including interest at 8%. Secured by inventory. |   |   | **116,994** |   |   | ---    |   |
|                                                                                                                                                                                 |   |   |        |   |   |   |   |
| Unsecured                term note payable to a corporation due March 2006 in monthly installments                of $4,384, including interest at 8%.                               |   |   | **79,363**  |   |   | ---    |   |
|                                                                                                                                                                                 |   |   | **240,450** |   |   | 78,103 |   |
| Less                current maturities                                                                                                                                               |   |   | **175,150** |   |   | 59,302 |   |
|                                                                                                                                                                                 |   | **$**  | **65,300**  |   | $      | 18,801 |   |

| 2005   |   | $      | 175,150 |   |
|--------|--------|--------|---------|--------|
| 2006   |   |   | 65,300  |   |
|   |   | $      | 240,450 |   |

----

**NOTE      5 - INCOME TAXES, (Restated)**

|                                       |   | **Three                months ended June 30,** | **Six                months ended June 30,** |
|--------------------------------------------|--------|------------------------------------------------|----------------------------------------------|
|                                       |   |                                           | **2004**                                     |   |   | 2003 |   |   | **2004** |   |   | 2003 |   |
| Current:                                   |   |                                           |                                         |   |   |   |   |   |   |   |   |   |   |
| Federal                                    |   | **$**                                          | **---**                                      |   | $ | --- |   | **$** | **---** |   | $ | --- |   |
| State                                      |   |                                           | **(700**                                     | **)** |   | --- |   |   | **(700** | **)** |   | --- |   |
|                                       |   |                                           | **(700**                                     | **)** |   | --- |   |   | **(700** | **)** |   | --- |   |
| Deferred:                                  |   |                                           |                                         |   |   |   |   |   |   |   |   |   |   |
| Federal                                    |   |                                           | **(25,001**                                  | **)** |   | 46,304 |   |   | **(50,002** | **)** |   | 92,608 |   |
| State                                      |   |                                           | **(5,310**                                   | **)** |   | 10,312 |   |   | **(10,620** | **)** |   | 20,624 |   |
|                                       |   |                                           | **(30,311**                                  | **)** |   | 56,616 |   |   | **(60,622** | **)** |   | 113,232 |   |
| Total                tax (expense) benefit |   | **$**                                          | **(31,011**                                  | **)** | $ | 56,616 |   | **$** | **(61,322** | **)** | $ | 113,232 |   |

**NOTE      6 - EARNINGS PER COMMON SHARE, (Restated)**

| **Three                  months ended June 30**                     |   |   | **2004**       |   |   | 2003       |   |
|---------------------------------------------------------------------|--------|--------|----------------|--------|--------|------------|--------|
| Net                  Income (loss)                                  |   | **$**  | **(320,708**   | **)**  | $      | 496,913    |   |
| Preferred                  stock dividends                          |   |   | ---            |   |   | ---        |   |
| Net                  income (loss) available to common shareholders |   | **$**  | **(320,708**   | **)**  | $      | 496,913    |   |
|                                                                |   |   |           |   |   |       |   |
| Basic                  weighted average shares outstanding          |   |   | **23,276,312** |   |   | 19,811,438 |   |
| Dilutive                  effect of:                                |   |   |           |   |   |       |   |
| Stock                  options                                      |   |   | ---            |   |   | ---        |   |
| Convertible                  preferred series A                     |   |   | ---            |   |   | 114,000    |   |
| Convertible                  preferred series B                     |   |   | ---            |   |   | 40,000     |   |
| Warrants                                                            |   |   | ---            |   |   | 112,963    |   |
| Diluted                  weighted average shares outstanding        |   |   | **23,276,312** |   |   | 20,078,401 |   |
|                                                                |
| Earnings                  (loss) per share:                         |   |   |           |   |   |       |   |
| Basic                                                               |   | **$**  | **(0.01**      | **)**  | $      | 0.03       |   |
| Diluted                                                             |   | **$**  | **(0.01**      | **)**  | $      | 0.02       |   |

----

| **Six                  months ended June 30**                       |   |   | **2004**       |        |   | 2003       |   |
|---------------------------------------------------------------------|--------|--------|----------------|-------------|--------|------------|--------|
| Net                  Income (loss)                                  |   | **$**  | **(137,270**   | **)**       | $      | 524,146    |   |
| Preferred                  stock dividends                          |   |   | **---**        |        |   | ---        |   |
| Net                  income (loss) available to common shareholders |   | **$**  | **(137,270**   | **)**       | $      | 524,146    |   |
|                                                                |   |   |           |        |   |       |   |
| Basic                  weighted average shares outstanding          |   |   | **22,143,875** |        |   | 19,811,438 |   |
| Dilutive                  effect of:                                |   |   |           |        |   |       |   |
| Stock                  options                                      |   |   | **---**        |        |   | ---        |   |
| Convertible                  preferred series A                     |   |   | **---**        |        |   | 114,000    |   |
| Convertible                  preferred series B                     |   |   | **---**        |        |   | 40,000     |   |
| Warrants                                                            |   |   | **---**        |        |   | 103,947    |   |
| Diluted                  weighted average shares outstanding        |   |   | **22,143,875** |        |   | 20,069,385 |   |
|                                                                |   |   |           |        |   |       |   |
| Earnings                  (loss) per share:                         |   |   |           |        |   |       |   |
| Basic                                                               |   | **$**  | **(0.01**      | **)**  | $      | 0.03       |   |
| Diluted                                                             |   | **$**  | **(0.01**      | **) ** | $      | 0.03       |   |

**NOTE      **
**7      - STOCK-BASED COMPENSATION, (Restated)**

|                                                          |   | **Three                  months ended June 30,** | **Six                  months ended June 30,** |
|---------------------------------------------------------------|--------|--------------------------------------------------|------------------------------------------------|
|                                                          |   |                                             | **2004**                                       |   |   | 2003 |   |   | **2004** |   |   | 2003 |   |
| Net                  income (loss), as reported               |   | **$**                                            | **(320,708**                                   | **)** | $ | 496,913 |   | **$** | **(137,270** | **)** | $ | 524,146 |   |
| Pro                  Forma compensation charge under SFAS 123 |   |                                             | **(13,696**                                    | **)** |   | (15,722 | ) |   | **(26,307** | **)** |   | (31,444 | ) |
| Pro                  Forma net income (loss)                  |   | **$**                                            | **(334,404**                                   | **)** | $ | 481,191 |   | **$** | **(163,577** | **)** | $ | 492,702 |   |
|                                                          |
| Earnings                  (loss) per share:                   |   |                                             |                                           |   |   |   |   |   |   |   |   |   |   |
| Basic                  - as reported                          |   | **$**                                            | **(0.01**                                      | **)** | $ | 0.03 |   | **$** | **(0.01** | **)**  | $ | 0.03 |   |
| Basic                  - pro forma                            |   | **$**                                            | **(0.01**                                      | **)** | $ | 0.02 |   | **$** | **(0.01** | **)**  | $ | 0.02 |   |
|                                                          |   |                                             |                                           |   |   |   |   |   |   |   |   |   |   |
| Diluted                  - as reported                        |   | **$**                                            | **(0.01**                                      | **)** | $ | 0.02 |   | **$** | **(0.01** | **)**  | $ | 0.03 |   |
| Diluted                  - pro forma                          |   | **$**                                            | **(0.01**                                      | **)** | $ | 0.02 |   | **$** | **(0.01** | **)**  | $ | 0.02 |   |

**NOTE          8 - COMMITMENTS AND CONTINGENCIES, (Restated)**

----

**NOTE      9 - RISKS AND UNCERTAINTIES**

**NOTE      10 - GOING CONCERN**

**NOTE      11 - SUBSEQUENT EVENTS**

----

**NOTE      12 - RESTATEMENT AND RECLASSIFICATION**

| ·   | During                the three month period ended June 30, 2002, we offset the remaining                unpaid                installment ($1,051,785) against the carrying amount of the 1999                software                license in accordance with the terms of the tentative settlement                agreement                with TLC. Although paragraph 6 of SFAS No. 141, *Business                Combinations*,                which guides the recognition and measurement of intangible assets,                provides that the measurement of assets in which the consideration                given                is cash are measured by the amount of cash paid, our management has                since                concluded that too much time had passed between the date of the 1999                license (June 1999) and the date of the tentative settlement agreement                (May 2002) for such an offset to be appropriate. Therefore, we recognized                the extinguishment of the liability owed to TLC as income in the                2003                statement of operations. We have restated the condensed consolidated                balance sheets as of June 30, 2004 and 2003 and the condensed consolidated                statements of operations and consolidated statements of cash flows                for the                three and six months then ended. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| ·   | Also                during the three month period ended June 30, 2002, we extended the                estimated life of the 1999 software license from 10 years to 50 years                in                accordance with the terms of the tentative settlement agreement with                TLC.                Although the software license provides for the unlimited and exclusive                use                of the trademarks related to the software programs, and management                assessed the useful life of the software license as indefinite, but                limited by the contractual provisions to 50 years, based on the estimated                future direct or indirect cash flows from the license, as provided                by                paragraphs 11 and 53 of SFAS No. 142, *Goodwill                and Other Intangible Assets*,                our management has since concluded that a 10 year life is appropriate                based on our going concern opinion. We have restated the condensed                consolidated balance sheets as of June 30, 2004 and 2003 and the                condensed                consolidated statements of operations and consolidated statements                of cash                flows for the three and six months then                ended. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | We                    had previously, and erroneously, included rebates, and adjustments                    to                    rebates, in sales and marketing expenses. The more appropriate                    presentation should have been, and is now, an adjustment to revenue,                    as in                    accordance with EITF 01-09, *Accounting                    for Consideration Given by a Vendor to a Customer (Including                    a Reseller of                    the Vendor’s Products)*.                    During the three months ended June 30, 2004, we recorded an adjustment                    to                    our rebates reserve in the amount of $266,301 and an adjustment                    to rebates                    payable in the amount of $12,599. Upon reassessment of the adequacy                    of our                    reserve at December 31, 2003, we have allocated $124,262 of the                    total                    adjustment to fiscal year 2003 with $14,793 allocated to the                    three months                    ended June 30, 2003, $50,297 allocated to the three months ended                    September                    30, 2003 and $59,172 allocated to the three months ended December                    31, 2003                    and $142,039 to fiscal year 2004 with $66,575 allocated to the                    three                    months ended March 31, 2004 and $75,464 allocated to the three                    months                    ended June 30, 2004. These adjustments resulted from a change                    in our                    internal control over financial reporting. Previously, when making                    our                    assessment of the adequacy of our reserve for rebates, we did                    not take                    into consideration the amount and number of outstanding checks,                    issued                    checks that were returned as undeliverable, or our ability to                    meet our                    recorded financial obligation. We changed our internal control                    procedures                    to include review of each of these factors in our assessment                    of the                    adequacy of the reserve for rebates. We have restated the condensed                    consolidated balance sheets as of June 30, 2004 and 2003 and                    the condensed                    consolidated statements of operations and consolidated statements                    of cash                    flows for the three and six months then                    ended. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the three months ended March 31, 2004 and 2003, we wrote-off two                distinctly different categories of obsolete inventory with a carried                cost                totaling $32,396 and $31,892, respectively. The 2004 obsolete inventory                was a direct result of the March 2004 settlement with The Zondervan                Corporation (see Note 11). We originally recorded these as non-recurring                items in the other income (expense) section of the consolidated statements                of operations. The revised condensed consolidated statements of operations                for the three and six months ended June 30, 2004 and 2003 reflects                this                inventory adjustment in cost of sales. There was no net effect on                net                income (loss) from this reclassification for the three and six months                ended June 30, 2004 and 2003. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                  the three months ended June 30, 2004, we reached a final settlement                  agreement in our dispute with Zondervan and TLC. As part of the                  settlement                  process, we conducted an internal audit (which was verified by                  an                  independent auditor provided by TLC) of the accrued royalties owed                  Zondervan. The audit provided that accrued royalties were overstated                  due                  to the 2001 bad debt recognition of the trade accounts receivable                  balance                  of TLC. The amount overstated had remained part of the dispute                  with                  Zondervan and remained in our liabilities until the final settlement                  was                  reached. We originally reported the adjustment as a non-recurring                  item in                  the other income (expense) section of the condensed consolidated                  statements of operations for the three and six months ended June                  30, 2003.                  The revised condensed consolidated statements of operations for                  the three                  and six months ended June 30, 2003 reflect the adjustment as other                  income.                  There was no net effect on the net income (loss) from this                  reclassification for the three and six months ended June 30,                  2003. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| ·   | Rebates                  payable to a third-party processor were overstated on the consolidated                  financial statements for the year ended December 31, 2000. We discovered                  the error during the preparation of our condensed consolidated                  financial                  statements for the three months ended March 31, 2004. We originally                  recorded the error correction as an adjustment to the beginning                  retained                  earnings of the year ended December 31, 2003 on the 2004 quarterly                  and                  annual filings. We revised the consolidated statements of operations                  for                  the year ended December 31, 2000 to reflect an adjustment to revenue                  and                  reported the correction on Form 10-KSB/A for the year then ended.                  This                  revision had no net effect on the net income (loss) for the three                  and six                  months ended June 30, 2004 and 2003 or retained earnings (deficit)                  at June                  30, 2004 and 2003. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | We                  also reclassified various other expense items in the condensed                  consolidated statements of operations for the three and six months                  ended                  June 30, 2004 and 2003 to conform to the presentation in the statements                  of                  operations for the years ended December 31, 2004 and 2003. There                  was no                  net effect on net income (loss) from these reclassifications for                  the three                  and six months ended June 30, 2004 and                  2003. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| **Findex.com,                      Inc.**                                                                                                                                                                                                                                                                         |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                      CONSOLIDATED BALANCE SHEETS**                                                                                                                                                                                                                                                    |
| **June                      30, 2004**                                                                                                                                                                                                                                                                            |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                                              |
|                                                                                                                                                                                                                                                                                                              |   | **As                      Originally Reported** |   |   | **As                      Restated** |   |   | **Change** |   |   |
| **Assets**                                                                                                                                                                                                                                                                                                        |
| Current                      assets:                                                                                                                                                                                                                                                                              |   |
| Cash                      and cash equivalents                                                                                                                                                                                                                                                                    |   |   |   |   | $ | 61,364 |   | $ | --- |   | $ | (61,364 | ) | (a) |
| Accounts                      receivable, trade                                                                                                                                                                                                                                                                   |   |   |   |   |   | 183,241 |   |   | 183,241 |   |   | --- |   |   |
| Inventory                                                                                                                                                                                                                                                                                                         |   |   |   |   |   | 161,903 |   |   | 161,903 |   |   | --- |   |   |
| Other                      current assets                                                                                                                                                                                                                                                                         |   |   |   |   |   | 97,326 |   |   | 97,326 |   |   | --- |   |   |
| Total                      current assets                                                                                                                                                                                                                                                                         |   |   |   |   |   | 503,834 |   |   | 442,470 |   |   | (61,364 | ) |   |
| Property                      and equipment, net                                                                                                                                                                                                                                                                  |   | 63,664 |   |   | 63,664 |   |   | --- |   |   |
| Software                      license, net                                                                                                                                                                                                                                                                        |   | 2,513,158 |   |   | 2,517,538 |   |   | 4,380 |   | (b) |
| Software                      development, net                                                                                                                                                                                                                                                                    |   | 504,497 |   |   | 504,497 |   |   | --- |   |   |
| Restricted                      cash                                                                                                                                                                                                                                                                              |   | --- |   |   | 100,354 |   |   | 100,354 |   | (a) |
| Other                      assets                                                                                                                                                                                                                                                                                 |   | 93,805 |   |   | 93,805 |   |   | --- |   |   |
| Total                      assets                                                                                                                                                                                                                                                                                 |   |   |   |   | $ | 3,678,958 |   | $ | 3,722,328 |   | $ | 43,370 |   |   |
|                                                                                                                                                                                                                                                                                                              |   |
| **Liabilities                      and stockholders’ equity**                                                                                                                                                                                                                                               |
| Current                      liabilities:                                                                                                                                                                                                                                                                         |   |
| Cash                      overdraft                                                                                                                                                                                                                                                                               |   |   |   |   | $ | --- |   | $ | 38,990 |   | $ | 38,990 |   | (a) |
| Notes                      payable                                                                                                                                                                                                                                                                                |   |   |   |   |   | 89,999 |   |   | 89,999 |   |   | --- |   |   |
| Accrued                      royalties                                                                                                                                                                                                                                                                            |   |   |   |   |   | 1,203,369 |   |   | 1,203,369 |   |   | --- |   |   |
| Accounts                      payable, trade                                                                                                                                                                                                                                                                      |   |   |   |   |   | 709,415 |   |   | 709,415 |   |   | --- |   |   |
| Current                      maturities of long-term notes payable                                                                                                                                                                                                                                                |   |   |   |   |   | 175,150 |   |   | 175,150 |   |   | --- |   |   |
| Other                      current liabilities                                                                                                                                                                                                                                                                    |   |   |   |   |   | 679,252 |   |   | 679,252 |   |   | --- |   |   |
| Total                      current liabilities                                                                                                                                                                                                                                                                    |   |   |   |   |   | 2,857,185 |   |   | 2,896,175 |   |   | 38,990 |   |   |
| Long-term                      note payable                                                                                                                                                                                                                                                                       |   | 65,300 |   |   | 65,300 |   |   | --- |   |   |
| Non-current                      deferred taxes                                                                                                                                                                                                                                                                   |   | 1,052,932 |   |   | 777,774 |   |   | (275,158 | ) | (c) |
| Commitments                      and contingencies                                                                                                                                                                                                                                                                |   |
| Stockholders’                      equity:                                                                                                                                                                                                                                                                  |   |
| Preferred                      stock                                                                                                                                                                                                                                                                              |   |   |   |   |   | 51 |   |   | 51 |   |   | --- |   |   |
| Common                      stock                                                                                                                                                                                                                                                                                 |   |   |   |   |   | 23,492 |   |   | 23,492 |   |   | --- |   |   |
| Paid-in                      capital                                                                                                                                                                                                                                                                              |   |   |   |   |   | 7,227,564 |   |   | 7,227,564 |   |   | --- |   |   |
| Retained                      (deficit)                                                                                                                                                                                                                                                                           |   |   |   |   |   | (7,547,566 | ) |   | (7,268,028 | ) |   | 279,538 |   |   |
| Total                      stockholders’ equity                                                                                                                                                                                                                                                             |   |   |   |   |   | (296,459 | ) |   | (16,921 | ) |   | 279,538 |   |   |
| Total                      liabilities and stockholders’ equity                                                                                                                                                                                                                                             |   |   |   |   | $ | 3,678,958 |   | $ | 3,722,328 |   | $ | 43,370 |   |   |
|                                                                                                                                                                                                                                                                                                              |
| (a)                      Reclassification                      of restricted cash with merchant banker as non-current                      asset.                                                                                                                                                                 |
| (b)                      Net                      change from reclassification of forgiveness of final installment                      and                      additional amortization from returning                      the estimated economic useful life from indefinite to 10                      years. |
| (c)                      Decrease                      from recalculation of deferred income taxes resulting from                      changes to the                      software license agreement.                                                                                                            |

----

| **Findex.com,                      Inc.**                                                                                                                                                                                                                                                                         |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                      CONSOLIDATED BALANCE SHEETS**                                                                                                                                                                                                                                                    |
| **June                      30, 2003**                                                                                                                                                                                                                                                                            |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                                              |
|                                                                                                                                                                                                                                                                                                              |   | **As                      Originally Reported** |   |   | **As                      Restated** |   |   | **Change** |   |   |
| **Assets**                                                                                                                                                                                                                                                                                                        |
| Current                      assets:                                                                                                                                                                                                                                                                              |   |
| Cash                      and cash equivalents                                                                                                                                                                                                                                                                    |   |   |   |   | $ | 37,876 |   | $ | --- |   | $ | (37,876 | ) | (a) |
| Accounts                      receivable, trade                                                                                                                                                                                                                                                                   |   |   |   |   |   | 158,700 |   |   | 158,700 |   |   | --- |   |   |
| Inventory                                                                                                                                                                                                                                                                                                         |   |   |   |   |   | 320,100 |   |   | 320,100 |   |   | --- |   |   |
| Other                      current assets                                                                                                                                                                                                                                                                         |   |   |   |   |   | 66,804 |   |   | 66,804 |   |   | --- |   |   |
| Total                      current assets                                                                                                                                                                                                                                                                         |   |   |   |   |   | 583,480 |   |   | 545,604 |   |   | (37,876 | ) |   |
| Property                      and equipment, net                                                                                                                                                                                                                                                                  |   | 78,163 |   |   | 78,163 |   |   | --- |   |   |
| Software                      license, net                                                                                                                                                                                                                                                                        |   | 2,529,896 |   |   | 3,021,044 |   |   | 491,148 |   | (b) |
| Software                      development, net                                                                                                                                                                                                                                                                    |   | 385,746 |   |   | 385,746 |   |   | --- |   |   |
| Restricted                      cash                                                                                                                                                                                                                                                                              |   | --- |   |   | 50,000 |   |   | 50,000 |   | (a) |
| Other                      assets                                                                                                                                                                                                                                                                                 |   | 49,393 |   |   | 49,393 |   |   | --- |   |   |
| Total                      assets                                                                                                                                                                                                                                                                                 |   |   |   |   | $ | 3,626,678 |   | $ | 4,129,950 |   | $ | 503,272 |   |   |
|                                                                                                                                                                                                                                                                                                              |   |
| **Liabilities                      and stockholders’ equity**                                                                                                                                                                                                                                               |
| Current                      liabilities:                                                                                                                                                                                                                                                                         |   |
| Cash                      overdraft                                                                                                                                                                                                                                                                               |   |   |   |   | $ | --- |   | $ | 12,125 |   | $ | 12,125 |   | (a) |
| Notes                      payable                                                                                                                                                                                                                                                                                |   |   |   |   |   | 749,999 |   |   | 749,999 |   |   | --- |   |   |
| Accrued                      royalties                                                                                                                                                                                                                                                                            |   |   |   |   |   | 1,595,859 |   |   | 1,595,859 |   |   | --- |   |   |
| Accounts                      payable, trade                                                                                                                                                                                                                                                                      |   |   |   |   |   | 983,232 |   |   | 884,285 |   |   | (98,947 | ) | (c) |
| Current                      maturities of long-term notes payable                                                                                                                                                                                                                                                |   |   |   |   |   | 59,302 |   |   | 59,302 |   |   | --- |   |   |
| Other                      current liabilities                                                                                                                                                                                                                                                                    |   |   |   |   |   | 1,251,050 |   |   | 1,236,257 |   |   | (14,793 | ) | (e) |
| Total                      current liabilities                                                                                                                                                                                                                                                                    |   |   |   |   |   | 4,639,442 |   |   | 4,537,827 |   |   | (101,615 | ) |   |
| Long-term                      note payable                                                                                                                                                                                                                                                                       |   | 18,801 |   |   | 18,801 |   |   | --- |   |   |
| Non-current                      deferred taxes                                                                                                                                                                                                                                                                   |   | 1,067,494 |   |   | 830,381 |   |   | (237,113 | ) | (d) |
| Commitments                      and contingencies                                                                                                                                                                                                                                                                |   |
| Stockholders’                      equity:                                                                                                                                                                                                                                                                  |   |
| Preferred                      stock                                                                                                                                                                                                                                                                              |   |   |   |   |   | 51 |   |   | 51 |   |   | --- |   |   |
| Common                      stock                                                                                                                                                                                                                                                                                 |   |   |   |   |   | 19,811 |   |   | 19,811 |   |   | --- |   |   |
| Paid-in                      capital                                                                                                                                                                                                                                                                              |   |   |   |   |   | 7,029,079 |   |   | 7,029,079 |   |   | --- |   |   |
| Retained                      (deficit)                                                                                                                                                                                                                                                                           |   |   |   |   |   | (9,148,000 | ) |   | (8,306,000 | ) |   | 842,000 |   |   |
| Total                      stockholders’ equity                                                                                                                                                                                                                                                             |   |   |   |   |   | (2,099,059 | ) |   | (1,257,059 | ) |   | 842,000 |   |   |
| Total                      liabilities and stockholders’ equity                                                                                                                                                                                                                                             |   |   |   |   | $ | 3,626,678 |   | $ | 4,129,950 |   | $ | 503,272 |   |   |
|                                                                                                                                                                                                                                                                                                              |
| (a)                      Reclassification                      of restricted cash with merchant banker as non-current                      asset.                                                                                                                                                                 |
| (b)                      Net                      change from reclassification of forgiveness of final installment                      and                      additional amortization from returning                      the estimated economic useful life from indefinite to 10                      years. |
| (c)                      Decrease                      from restatement of 2000 error correction discovered in                      2004.                                                                                                                                                                         |
| (d)                      Decrease                      from recalculation of deferred income taxes resulting from                      changes to the                      software license agreement.                                                                                                            |
| (e)                      Reallocation                      and reclassification of rebate adjustment to periods ended                      June 30, 2003,                      September 30, 2003, December 31, 2003, March 31, 2004 and June                      30,                      2004.                 |

----

| **Findex.com,                      Inc.**                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                      CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                                                                                                                                    |
| **Six                      Months Ended June 30, 2004**                                                                                                                                                                                                                                                                                                                                                                                                                     |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | **As                      Originally Reported** |   |   | **As                      Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| Revenues,                      net of reserves and allowances                                                                                                                                                                                                                                                                                                                                                                                                               | $ | 2,499,215 |   | $ | 2,653,853 |   | $ | 154,638 |   | (a) |
| Cost                      of sales                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | 630,791 |   |   | 740,069 |   |   | 109,278 |   | (b) |
| Gross                      profit                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |   |   |   | 1,868,424 |   |   | 1,913,784 |   |   | 45,360 |   |   |
| Operating                      expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |
| Sales                      and marketing                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 497,049 |   |   | 510,501 |   |   | 13,452 |   | (c) |
| General                      and administrative                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   |   |   |   | 1,249,306 |   |   | 1,171,574 |   |   | (77,732 | ) | (d) |
| Inventory                      write down                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |   |   |   | 32,396 |   |   | --- |   |   | (32,396 | ) | (e) |
| Rebate                      reserve adjustment                                                                                                                                                                                                                                                                                                                                                                                                                              |   |   |   |   |   | (266,301 | ) |   | --- |   |   | 266,301 |   | (f) |
| Bad                      debt provision                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   |   | 2,500 |   |   | 2,500 |   |   | --- |   |   |
| Depreciation                      and amortization                                                                                                                                                                                                                                                                                                                                                                                                                          |   |   |   |   |   | 22,886 |   |   | 274,639 |   |   | 251,753 |   | (g) |
| Total                      operating expenses                                                                                                                                                                                                                                                                                                                                                                                                                               |   |   |   |   |   | 1,537,836 |   |   | 1,959,214 |   |   | 421,378 |   |   |
| Earnings                      (loss) from operations                                                                                                                                                                                                                                                                                                                                                                                                                        |   | 330,588 |   |   | (45,430 | ) |   | (376,018 | ) |   |
| Other                      income                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | --- |   |   | 1,170 |   |   | 1,170 |   | (h) |
| Other                      expenses, net                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | (30,518 | ) |   | (31,688 | ) |   | (1,170 | ) | (h) |
| Income                      (loss) before income taxes                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 300,070 |   |   | (75,948 | ) |   | (376,018 | ) |   |
| Provision                      for income taxes                                                                                                                                                                                                                                                                                                                                                                                                                             |   | (2,305 | ) |   | (61,322 | ) |   | (59,017 | ) | (i) |
| Net                      income (loss)                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   | $ | 297,765 |   | $ | (137,270 | ) | $ | (435,035 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| Net                      earnings (loss) per share:                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   | $ | 0.01 |   | $ | (0.01 | ) | $ | (0.02 | ) |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   | $ | 0.01 |   | $ | (0.01 | ) | $ | (0.02 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| Weighted                      average shares outstanding:                                                                                                                                                                                                                                                                                                                                                                                                                   |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | 22,143,875 |   |   | 22,143,875 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   |   | 23,821,007 |   |   | 22,143,875 |   |   | (1,677,132 | ) | (j) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| (a)                      Increase                      from reclassification of rebate reserve adjustment from Sales                      and                      marketing expenses.                                                                                                                                                                                                                                                                                      |
| (b)                      Increase                      from reclassification of non-capitalized technical support                      wages from                      General and administrative                      expenses, reclassification of fulfillment costs from Sales                      and marketing                      expenses, and reclassification                      of Inventory write down expense from operating                      expenses. |
| (c)                      Increase                      from reclassification of rebate reserve adjustment to Revenues                      and                      reclassification of fulfillment                      costs to Cost of sales.                                                                                                                                                                                                                            |
| (d)                      Decrease                      from reclassification of non-capitalized technical support                      wages to Cost                      of sales.                                                                                                                                                                                                                                                                                         |
| (e)                      Decrease                      from reclassification to Cost of sales.                                                                                                                                                                                                                                                                                                                                                                              |
| (f)                      Increase                      from reclassification as an adjustment to revenue.                                                                                                                                                                                                                                                                                                                                                                   |
| (g)                      Increase                      from effects of additional amortization of the software license                      agreement.                                                                                                                                                                                                                                                                                                                      |
| (h)                      Reclassification                      of Other income.                                                                                                                                                                                                                                                                                                                                                                                             |
| (i)                      Income                      tax effects of additional software license                      amortization.                                                                                                                                                                                                                                                                                                                                          |
| (j)                      Decrease                      due to change from net income to net                      loss.                                                                                                                                                                                                                                                                                                                                                      |

----

| **Findex.com,                      Inc.**                                                                                                                                                                                                                                                                                                                    |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                      CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                     |
| **Three                      Months Ended June 30, 2004**                                                                                                                                                                                                                                                                                                    |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                              |
|                                                                                                                                                                                                                                                                                                                                                         |
|                                                                                                                                                                                                                                                                                                                                                         |   | **As                      Originally Reported** |   |   | **As                      Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                         |
| Revenues,                      net of reserves and allowances                                                                                                                                                                                                                                                                                                | $ | 961,951 |   | $ | 1,020,885 |   | $ | 58,934 |   | (a) |
| Cost                      of sales                                                                                                                                                                                                                                                                                                                           |   | 233,102 |   |   | 271,410 |   |   | 38,308 |   | (b) |
| Gross                      profit                                                                                                                                                                                                                                                                                                                            |   |   |   |   |   | 728,849 |   |   | 749,475 |   |   | 20,626 |   |   |
| Operating                      expenses:                                                                                                                                                                                                                                                                                                                     |   |
| Sales                      and marketing                                                                                                                                                                                                                                                                                                                     |   |   |   |   |   | 280,033 |   |   | 267,902 |   |   | (12,131 | ) | (c) |
| General                      and administrative                                                                                                                                                                                                                                                                                                              |   |   |   |   |   | 658,603 |   |   | 615,895 |   |   | (42,708 | ) | (d) |
| Rebate                      reserve adjustment                                                                                                                                                                                                                                                                                                               |   |   |   |   |   | (266,301 | ) |   | --- |   |   | 266,301 |   | (e) |
| Depreciation                      and amortization                                                                                                                                                                                                                                                                                                           |   |   |   |   |   | 13,311 |   |   | 139,187 |   |   | 125,876 |   | (f) |
| Total                      operating expenses                                                                                                                                                                                                                                                                                                                |   |   |   |   |   | 685,646 |   |   | 1,022,984 |   |   | 337,338 |   |   |
| Earnings                      (loss) from operations                                                                                                                                                                                                                                                                                                         |   | 43,203 |   |   | (273,509 | ) |   | (316,712 | ) |   |
| Other                      income                                                                                                                                                                                                                                                                                                                            |   | --- |   |   | 1,170 |   |   | 1,170 |   | (g) |
| Other                      expenses, net                                                                                                                                                                                                                                                                                                                     |   | (16,188 | ) |   | (17,358 | ) |   | (1,170 | ) | (g) |
| Income                      (loss) before income taxes                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | 27,015 |   |   | (289,697 | ) |   | (316,712 | ) |   |
| Provision                      for income taxes                                                                                                                                                                                                                                                                                                              |   | (1,505 | ) |   | (31,011 | ) |   | (29,506 | ) | (h) |
| Net                      income (loss)                                                                                                                                                                                                                                                                                                                       |   |   |   |   | $ | 25,510 |   | $ | (320,708 | ) | $ | (346,218 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                         |   |
| Net                      earnings (loss) per share:                                                                                                                                                                                                                                                                                                          |   |
| Basic                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   | $ | --- |   | $ | (0.01 | ) | $ | (0.01 | ) |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   | $ | --- |   | $ | (0.01 | ) | $ | (0.01 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                         |   |
| Weighted                      average shares outstanding:                                                                                                                                                                                                                                                                                                    |   |
| Basic                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |   | 23,276,312 |   |   | 23,276,312 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 24,953,444 |   |   | 23,276,312 |   |   | (1,677,132 | ) | (i) |
|                                                                                                                                                                                                                                                                                                                                                         |
| (a)                      Reclassification                      of rebate reserve adjustment from Sales and marketing                      expenses.                                                                                                                                                                                                          |
| (b)                      Increase                      from reclassification of non-capitalized technical support                      wages from                      General and administrative                      expenses, and reclassification of fulfillment costs from Sales                      and                      marketing expenses. |
| (c)                      Decrease                      from reclassification of fulfillment costs to Cost of                      sales.                                                                                                                                                                                                                     |
| (d)                      Decrease                      from reclassification of non-capitalized technical support                      wages to Cost                      of sales.                                                                                                                                                                          |
| (e)                      Increase                      from reclassification as an adjustment to revenue.                                                                                                                                                                                                                                                    |
| (f)                      Increase                      from effects of additional amortization of the software license                      agreement.                                                                                                                                                                                                       |
| (g)                      Reclassification                      of Other income.                                                                                                                                                                                                                                                                              |
| (h)                      Income                      tax effects of additional software license                      amortization.                                                                                                                                                                                                                           |
| (i)                      Decrease                      due to change from net income to net                      loss.                                                                                                                                                                                                                                       |

----

| **Findex.com,                      Inc.**                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                      CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                                                                                                                                         |
| **Six                      Months Ended June 30, 2003**                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | **As                      Originally Reported** |   |   | **As                      Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |
| Revenues,                      net of reserves and allowances                                                                                                                                                                                                                                                                                                                                                                                                                    | $ | 1,832,331 |   | $ | 1,847,475 |   | $ | 15,144 |   | (a) |
| Cost                      of sales                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | 486,639 |   |   | 561,143 |   |   | 74,504 |   | (b) |
| Gross                      profit                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   | 1,345,692 |   |   | 1,286,332 |   |   | (59,360 | ) |   |
| Operating                      expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| Sales                      and marketing                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |   |   |   | 321,887 |   |   | 334,600 |   |   | 12,713 |   | (c) |
| General                      and administrative                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | 869,049 |   |   | 814,074 |   |   | (54,975 | ) | (d) |
| Nonrecurring                      item                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |   |   |   | (551,736 | ) |   | --- |   |   | 551,736 |   | (e) |
| Depreciation                      and amortization                                                                                                                                                                                                                                                                                                                                                                                                                               |   |   |   |   |   | 49,747 |   |   | 274,002 |   |   | 224,255 |   | (f) |
| Total                      operating expenses                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 688,947 |   |   | 1,422,676 |   |   | 733,729 |   |   |
| Earnings                      (loss) from operations                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 656,745 |   |   | (136,344 | ) |   | (793,089 | ) |   |
| Other                      income                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | --- |   |   | 584,612 |   |   | 584,612 |   | (g) |
| Other                      expenses, net                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | (36,369 | ) |   | (37,354 | ) |   | (985 | ) | (h) |
| Income                      before income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | 620,376 |   |   | 410,914 |   |   | (209,462 | ) |   |
| Provision                      for income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 17,400 |   |   | 113,232 |   |   | 95,832 |   | (i) |
| Net                      income                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   | $ | 637,776 |   | $ | 524,146 |   | $ | (113,630 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |
| Net                      earnings per share:                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |   |   | $ | 0.03 |   | $ | 0.03 |   | $ | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |   |   |   | $ | 0.03 |   | $ | 0.03 |   | $ | --- |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |
| Weighted                      average shares outstanding:                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |   |   |   | 19,811,438 |   |   | 19,811,438 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |   |   |   |   | 19,965,438 |   |   | 20,069,385 |   |   | 103,947 |   | (j) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| (a)                      Reclassification                      of rebate reserve adjustment from Sales and marketing expenses                      and                      reallocation to the                      periods ended June 30, 2003, September 30, 2003, December 31,                      2003, March                      31, 2004 and June 30, 2004.                                                                                                             |
| (b)                      Increase                      from reclassification of non-capitalized technical support                      wages from                      General and administrative                      expenses, reclassification of fulfillment costs from Sales                      and marketing                      expenses, and reclassification                      of Inventory write down expense from operating                      expenses. |
| (c)                      Increase                      from reclassification of rebate reserve adjustment to Revenues                      and                      reclassification of fulfillment                      costs to Cost of sales.                                                                                                                                                                                                                                 |
| (d)                      Decrease                      from reclassification of non-capitalized technical support                      wages to Cost                      of sales.                                                                                                                                                                                                                                                                                              |
| (e)                      Reclassification                      of Inventory write down to Cost of sales and royalty adjustment                      to Other                      income.                                                                                                                                                                                                                                                                                        |
| (f)                      Increase                      from additional amortization of software license agreement                      from returning                      the economic useful                      life to 10 years.                                                                                                                                                                                                                                            |
| (g)                      Reclassification                      of royalty adjustment from nonrecurring item and miscellaneous                      income from                      Other                      expenses, net.                                                                                                                                                                                                                                                    |
| (h)                      Reclassification                      of miscellaneous income to Other income.                                                                                                                                                                                                                                                                                                                                                                          |
| (i)                      Income                      tax effects of additional software license                      amortization.                                                                                                                                                                                                                                                                                                                                               |
| (j)                      Increase                      from recalculation of potentially dilute common stock                      warrants.                                                                                                                                                                                                                                                                                                                                      |

----

| **Findex.com,                      Inc.**                                                                                                                                                                                                                                                                                                                            |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                      CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                             |
| **Three                      Months Ended June 30, 2003**                                                                                                                                                                                                                                                                                                            |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                                                                                                                                 |
|                                                                                                                                                                                                                                                                                                                                                                 |   | **As                      Originally Reported** |   |   | **As                      Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                                 |   |
| Revenues,                      net of reserves and allowances                                                                                                                                                                                                                                                                                                        | $ | 769,965 |   | $ | 778,634 |   | $ | 8,669 |   | (a) |
| Cost                      of sales                                                                                                                                                                                                                                                                                                                                   |   | 238,984 |   |   | 262,322 |   |   | 23,338 |   | (b) |
| Gross                      profit                                                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 530,981 |   |   | 516,312 |   |   | (14,669 | ) |   |
| Operating                      expenses:                                                                                                                                                                                                                                                                                                                             |   |
| Sales                      and marketing                                                                                                                                                                                                                                                                                                                             |   |   |   |   |   | 157,890 |   |   | 155,915 |   |   | (1,975 | ) | (c) |
| General                      and administrative                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 371,755 |   |   | 344,269 |   |   | (27,486 | ) | (d) |
| Nonrecurring                      items                                                                                                                                                                                                                                                                                                                              |   |   |   |   |   | (583,628 | ) |   | --- |   |   | 583,628 |   | (e) |
| Depreciation                      and amortization                                                                                                                                                                                                                                                                                                                   |   |   |   |   |   | 24,775 |   |   | 136,902 |   |   | 112,127 |   | (f) |
| Total                      operating expenses                                                                                                                                                                                                                                                                                                                        |   |   |   |   |   | (29,208 | ) |   | 637,086 |   |   | 666,294 |   |   |
| Earnings                      (loss) from operations                                                                                                                                                                                                                                                                                                                 |   | 560,189 |   |   | (120,774 | ) |   | (680,963 | ) |   |
| Other                      income                                                                                                                                                                                                                                                                                                                                    |   | --- |   |   | 583,628 |   |   | 583,628 |   | (e) |
| Other                      expenses, net                                                                                                                                                                                                                                                                                                                             |   | (22,557 | ) |   | (22,557 | ) |   | --- |   |   |
| Income                      before income taxes                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 537,632 |   |   | 440,297 |   |   | (97,335 | ) |   |
| Provision                      for income taxes                                                                                                                                                                                                                                                                                                                      |   | 8,700 |   |   | 56,616 |   |   | 47,916 |   | (g) |
| Net                      income                                                                                                                                                                                                                                                                                                                                      |   |   |   |   | $ | 546,332 |   | $ | 496,913 |   | $ | (49,419 | )  |   |
|                                                                                                                                                                                                                                                                                                                                                                 |   |
| Net                      earnings per share:                                                                                                                                                                                                                                                                                                                         |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   | $ | 0.03 |   | $ | 0.03 |   | $ | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                              |   |   |   |   | $ | 0.03 |   | $ | 0.02 |   | $ | (0.01 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                 |   |
| Weighted                      average shares outstanding:                                                                                                                                                                                                                                                                                                            |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   | 19,811,438 |   |   | 19,811,438 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                              |   |   |   |   |   | 19,965,438 |   |   | 20,078,401 |   |   | 112,963 |   | (h) |
|                                                                                                                                                                                                                                                                                                                                                                 |
| (a)                      Reclassification                      of rebate reserve adjustment from Sales and marketing expenses                      and                      reallocation to the                      periods ended June 30, 2003, September 30, 2003, December 31,                      2003, March                      31, 2004 and June 30, 2004. |
| (b)                      Increase                      from reclassification of non-capitalized technical support                      wages from                      General and administrative                      expenses, and reclassification of fulfillment costs from Sales                      and                      marketing expenses.              |
| (c)                      Decrease                      from reclassification of rebate reserve adjustment to Revenues                      and                      reclassification of fulfillment                      costs to Cost of sales.                                                                                                                     |
| (d)                      Decrease                      from reclassification of non-capitalized technical support                      wages to Cost                      of sales.                                                                                                                                                                                  |
| (e)                      Reclassification                      of royalty adjustment from nonrecurring item to Other                      income.                                                                                                                                                                                                                    |
| (f)                      Increase                      from additional amortization of software license agreement                      from returning                      the economic useful                      life to 10 years.                                                                                                                                |
| (g)                      Income                      tax effects of additional software license                      amortization.                                                                                                                                                                                                                                   |
| (h)                      Increase                      from recalculation of potentially dilute common stock                      warrants.                                                                                                                                                                                                                          |

----

| **Findex.com,                      Inc.**                                                                                                                                                                                                                                                                                                                                                                           |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                      STATEMENTS OF CASH FLOWS**                                                                                                                                                                                                                                                                                                                                                      |
| **For                      the Six Months Ended June 30, 2004**                                                                                                                                                                                                                                                                                                                                                     |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                                                                                                                                                                                                                                                                                                                                                                                |
|                                                                                                                                                                                                                                                                                                                                                                                                                |   | **As                      Originally Reported** |   |   | **As                      Restated** |   |   | **Change** |   |   |
| Cash                      flows from operating activities:                                                                                                                                                                                                                                                                                                                                                          |   |
| Cash                      received from customers                                                                                                                                                                                                                                                                                                                                                                   |   |   |   |   | $ | 2,687,874 |   | $ | 2,639,964 |   | $ | (47,910 | ) | (a) |
| Cash                      paid to suppliers and employees                                                                                                                                                                                                                                                                                                                                                           |   |   |   |   |   | (2,691,400 | ) |   | (2,409,585 | ) |   | 281,815 |   | (b) |
| Other                      operating activities, net                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   | 205,739 |   |   | (28,166 | ) |   | (233,905 | ) | (c) |
| Net                      cash provided by operating activities                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 202,213 |   |   | 202,213 |   |   | --- |   |   |
| Cash                      flows from investing activities:                                                                                                                                                                                                                                                                                                                                                          |   |   |   |   |
| Acquisition                      of property and equipment                                                                                                                                                                                                                                                                                                                                                          |   |   |   |   |   | (18,612 | ) |   | (18,612 | ) |   | --- |   |   |
| Software                      development costs                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   |   | (178,049 | ) |   | (178,049 | ) |   | --- |   |   |
| Website                      development costs                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | (31,836 | ) |   | (31,836 | ) |   | --- |   |   |
| Deposits                      made                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | (485 | ) |   | (485 | ) |   | --- |   |   |
| Net                      cash (used) by investing activities                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |   | (228,982 | ) |   | (228,982 | ) |   | --- |   |   |
| Cash                      flows from financing activities:                                                                                                                                                                                                                                                                                                                                                          |   |   |   |   |
| Payments                      made on line of credit, net                                                                                                                                                                                                                                                                                                                                                           |   |   |   |   |   | (2,999 | ) |   | (2,999 | ) |   | --- |   |   |
| Cash                      overdraft                                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   |   | --- |   |   | 38,990 |   |   | 38,990 |   | (i) |
| Payments                      made on long-term notes payable                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | (50,890 | ) |   | (50,890 | ) |   | --- |   |   |
| Net                      cash (used) by financing activities                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |   | (53,889 | ) |   | (14,899 | ) |   | 38,990 |   |   |
| Net                      (decrease) in cash and cash equivalents                                                                                                                                                                                                                                                                                                                                                    |   | (80,658 | ) |   | (41,668 | ) |   | 38,990 |   |   |
| Cash                      and cash equivalents, beginning of year                                                                                                                                                                                                                                                                                                                                                   |   | 142,022 |   |   | 41,668 |   |   | (100,354 | ) | (d) |
| Cash                      and cash equivalents, end of period                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   | $ | 61,364 |   | $ | --- |   | $ | (61,364 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |
| Reconciliation                      of net income (loss) to cash flows from operating                      activities:                                                                                                                                                                                                                                                                                              |   |   |   |   |
| Net                      income (loss)                                                                                                                                                                                                                                                                                                                                                                              |   |   |   |   | $ | 297,765 |   | $ | (137,270 | ) | $ | (435,035 | ) |   |
| Adjustments                      to reconcile net income (loss) to net cash                                                                                                                                                                                                                                                                                                                                         |   |   |   |   |   |   |
| provided                      by operating activities:                                                                                                                                                                                                                                                                                                                                                              |   |   |   |   |   |   |
| Software                      development costs amortized                                                                                                                                                                                                                                                                                                                                                           |   |   |   |   |   | 258,258 |   |   | 258,258 |   |   | --- |   |   |
| Provision                      for bad debts                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |   | 2,500 |   |   | 2,500 |   |   | --- |   |   |
| Stock                      and warrants issued for services                                                                                                                                                                                                                                                                                                                                                         |   |   |   |   |   | 44,186 |   |   | 44,186 |   |   | --- |   |   |
| Rebate                      reserve adjustment                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | (266,301 | ) |   | 124,262 |   |   | 390,563 |   | (e) |
| Depreciation                      and amortization                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | 22,886 |   |   | 274,639 |   |   | 251,753 |   | (f) |
| Change                      in assets and liabilities:                                                                                                                                                                                                                                                                                                                                                              |   |   |   |   |   |   |
| Decrease                      in accounts receivable                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   | 180,062 |   |   | 180,062 |   |   | --- |   |   |
| Decrease                      in inventories                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |   | 110,697 |   |   | 110,697 |   |   | --- |   |   |
| (Increase)                      in prepaid expenses                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   |   | (75,406 | ) |   | (75,406 | ) |   | --- |   |   |
| (Decrease)                      in accrued royalties                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   | (204,937 | ) |   | (204,937 | ) |   | --- |   |   |
| (Decrease)                      in accounts payable                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   |   | (174,711 | ) |   | (174,708 | ) |   | 3 |   | (g) |
| Increase                      in income taxes payable                                                                                                                                                                                                                                                                                                                                                               |   |   |   |   |   | 700 |   |   | 700 |   |   | --- |   |   |
| Increase                      in deferred taxes                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   |   | 1,605 |   |   | 60,622 |   |   | 59,017 |   | (h) |
| Increase                      (decrease) in other liabilities                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | 4,909 |   |   | (261,392 | ) |   | (266,301 | ) | (e) |
| Net                      cash provided by operating activities                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   | $ | 202,213 |   | $ | 202,213 |   | $ | --- |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |
| (a)                      Decrease                      from reclassification of estimated cost of sales returns against                      cash                      paid.                                                                                                                                                                                                                                        |
| (b)                      Increase                      from reclassification of reserve for rebate adjustment from                      other                      operating activities, reclassification                      of inventory write-down from other operating activities, and                      estimated                      cost of sales                      returns from cash received. |
| (c)                      Decrease                      from reclassification of reserve for rebate adjustment and                      inventory                      write-down to cash                      paid.                                                                                                                                                                                                 |
| (d)                      Decrease                      from reclassification of restricted cash as other                      asset.                                                                                                                                                                                                                                                                                |
| (e)                      Reclassification                      of Rebate reserve adjustment as decrease in other                      liabilities.                                                                                                                                                                                                                                                                  |
| (f)                      Additional                      software license amortization.                                                                                                                                                                                                                                                                                                                             |
| (g)                      Rounding                      difference.                                                                                                                                                                                                                                                                                                                                                  |
| (h)                      Net                      income tax effects of additional software amortization.                                                                                                                                                                                                                                                                                                           |
| (i)                      Reclassify                      cash overdraft as financing                      activity.                                                                                                                                                                                                                                                                                                 |

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| **Findex.com,                      Inc.**                                                                                                                                                                                                                                                         |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                      STATEMENTS OF CASH FLOWS**                                                                                                                                                                                                                                    |
| **For                      the Six Months Ended June 30, 2003**                                                                                                                                                                                                                                   |
| **(Unaudited)**                                                                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                              |
|                                                                                                                                                                                                                                                                                              |   | **As                      Originally Reported** |   |   | **As                      Restated** |   |   | **Change** |   |   |
| Cash                      flows from operating activities:                                                                                                                                                                                                                                        |   |
| Cash                      received from customers                                                                                                                                                                                                                                                 |   |   |   |   | $ | 2,045,624 |   | $ | 2,045,624 |   | $ | --- |   |   |
| Cash                      paid to suppliers and employees                                                                                                                                                                                                                                         |   |   |   |   |   | (1,861,189 | ) |   | (1,861,189 | ) |   | --- |   |   |
| Other                      operating activities, net                                                                                                                                                                                                                                              |   |   |   |   |   | 21,611 |   |   | 21,611 |   |   | --- |   |   |
| Net                      cash provided by operating activities                                                                                                                                                                                                                                    |   |   |   |   |   | 206,046 |   |   | 206,046 |   |   | --- |   |   |
| Cash                      flows from investing activities:                                                                                                                                                                                                                                        |   |   |   |   |
| Acquisition                      of property and equipment                                                                                                                                                                                                                                        |   |   |   |   |   | (6,643 | ) |   | (6,643 | ) |   | --- |   |   |
| Software                      development costs                                                                                                                                                                                                                                                   |   |   |   |   |   | (145,666 | ) |   | (145,666 | ) |   | --- |   |   |
| Website                      development costs                                                                                                                                                                                                                                                    |   |   |   |   |   | (21,055 | ) |   | (21,056 | ) |   | (1 | ) | (a) |
| Deposits                      made                                                                                                                                                                                                                                                                |   |   |   |   |   | (500 | ) |   | (50,500 | ) |   | (50,000 | ) | (b) |
| Net                      cash (used) by investing activities                                                                                                                                                                                                                                      |   |   |   |   |   | (173,864 | ) |   | (223,865 | ) |   | (50,001 | ) |   |
| Cash                      flows from financing activities:                                                                                                                                                                                                                                        |   |   |   |   |
| Payments                      made on line of credit, net                                                                                                                                                                                                                                         |   |   |   |   |   | (5,016 | ) |   | (5,016 | ) |   | --- |   |   |
| Cash                      overdraft                                                                                                                                                                                                                                                               |   |   |   |   |   | --- |   |   | 12,125 |   |   | 12,125 |   | (f) |
| Payments                      made on long-term notes payable                                                                                                                                                                                                                                     |   |   |   |   |   | (27,941 | ) |   | (27,941 | ) |   | --- |   |   |
| Net                      cash (used) by financing activities                                                                                                                                                                                                                                      |   |   |   |   |   | (32,957 | ) |   | (20,832 | ) |   | 12,125 |   |   |
| Net                      (decrease) in cash and cash equivalents                                                                                                                                                                                                                                  |   | (775 | ) |   | (38,651 | ) |   | (37,876 | ) |   |
| Cash                      and cash equivalents, beginning of year                                                                                                                                                                                                                                 |   | 38,651 |   |   | 38,651 |   |   | --- |   |   |
| Cash                      and cash equivalents, end of period                                                                                                                                                                                                                                     |   |   |   |   | $ | 37,876 |   | $ | --- |   | $ | (37,876 | ) |   |
|                                                                                                                                                                                                                                                                                              |   |   |   |   |
| Reconciliation                      of net income to cash flows from operating activities:                                                                                                                                                                                                        |   |   |   |   |
| Net                      income                                                                                                                                                                                                                                                                   |   |   |   |   | $ | 637,776 |   | $ | 524,146 |   | $ | (113,630 | ) |   |
| Adjustments                      to reconcile net income to net cash                                                                                                                                                                                                                              |   |   |   |   |   |   |
| provided                      by operating activities:                                                                                                                                                                                                                                            |   |   |   |   |   |   |
| Software                      development costs amortized                                                                                                                                                                                                                                         |   |   |   |   |   | 40,422 |   |   | 40,422 |   |   | --- |   |   |
| Rebate                      reserve adjustment                                                                                                                                                                                                                                                    |   |   |   |   |   | --- |   |   | (14,793 | ) |   | (14,793 | ) | (e) |
| Depreciation                      and amortization                                                                                                                                                                                                                                                |   |   |   |   |   | 49,747 |   |   | 274,002 |   |   | 224,255 |   | (c) |
| Change                      in assets and liabilities:                                                                                                                                                                                                                                            |   |   |   |   |   |   |
| Decrease                      in accounts receivable                                                                                                                                                                                                                                              |   |   |   |   |   | 69,541 |   |   | 69,541 |   |   | --- |   |   |
| Decrease                      in inventories                                                                                                                                                                                                                                                      |   |   |   |   |   | 96,600 |   |   | 96,600 |   |   | --- |   |   |
| Decrease                      in refundable income taxes payable                                                                                                                                                                                                                                  |   |   |   |   |   | 29,148 |   |   | 29,148 |   |   | --- |   |   |
| (Increase)                      in prepaid expenses                                                                                                                                                                                                                                               |   |   |   |   |   | (9,254 | ) |   | (9,254 | ) |   | --- |   |   |
| (Decrease)                      in accrued royalties                                                                                                                                                                                                                                              |   |   |   |   |   | (534,754 | ) |   | (534,754 | ) |   | --- |   |   |
| (Decrease)                      in accounts payable                                                                                                                                                                                                                                               |   |   |   |   |   | (187,278 | ) |   | (187,278 | ) |   | --- |   |   |
| (Decrease)                      in deferred taxes                                                                                                                                                                                                                                                 |   |   |   |   |   | (17,400 | ) |   | (113,232 | ) |   | (95,832 | ) | (d) |
| Increase                      in other liabilities                                                                                                                                                                                                                                                |   |   |   |   |   | 31,498 |   |   | 31,498 |   |   | --- |   |   |
| Net                      cash provided by operating activities                                                                                                                                                                                                                                    |   |   |   |   | $ | 206,046 |   | $ | 206,046 |   | $ | --- |   |   |
|                                                                                                                                                                                                                                                                                              |
| (a)                      Rounding                      difference.                                                                                                                                                                                                                                |
| (b)                      Increase                      from reclassification of restricted cash held by merchant                      banker.                                                                                                                                                     |
| (c)                      Increase                      from additional software license amortization.                                                                                                                                                                                             |
| (d)                      Income                      tax effects from additional software license                      amortization.                                                                                                                                                              |
| (e)                      Reallocation                      and reclassification of rebate adjustment to periods ended                      June 30, 2003,                      September 30, 2003, December 31, 2003, March 31, 2004 and June                      30,                      2004. |
| (f)                      Reclassify                      cash overdraft as financing                      activity.                                                                                                                                                                               |

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**ITEM        2. MANAGEMENT’S DISCUSSION AND ANALYSIS OR PLAN OF        OPERATION.**

*This        Form 10-QSB/A, press releases and certain information provided periodically        in        writing or orally by our officers or our agents contain statements which        constitute forward-looking statements within the meaning of Section 27A of        the        Securities Act, as amended; Section 21E of the Securities Exchange Act of        1934;        and the Private Securities Litigation Reform Act of 1995. The words “may”,“would”, “could”, “will”, “expect”, “estimate”, “anticipate”, “believe”,“intend”, “plan”, “goal”, and similar expressions and variations thereof are        intended to specifically identify forward-looking statements. These statements        appear in a number of places in this Form 10-QSB/A and include all statements        that are not statements of historical fact regarding the intent, belief or        current expectations of us, our directors or our officers, with respect to,        among other things: (i) our liquidity and capital resources; (ii) our financing        opportunities and plans; (iii) our ability to attract customers to generate        revenues; (iv) market and other trends affecting our future financial condition        or results of operations; (v) our growth strategy and operating strategy;        and        (vi) the declaration and/or payment of dividends. *

*Investors        and prospective investors are cautioned that any such forward-looking statements        are not guarantees of future performance and involve risks and uncertainties,        and that actual results may differ materially from those projected in the        forward-looking statements as a result of various factors. The factors that        might cause such differences include, among others, those set forth in Part        I,        Item 2 of this quarterly report on Form 10-QSB/A, entitled Management’s        Discussion and Analysis or Plan of Operation, including without limitation        the        risk factors contained in the Company’s annual report on Form 10-KSB/A for        period ending December 31, 2003. Except as required by law, we undertake        no        obligation to update any of the forward-looking statements in this Form 10-QSB/A        after the date of this report. *

**GENERAL        **

| ·   | Bible                  Study |
|--------------------|------------------------------|

| ·   | Financial/Office                  Management Products for Churches and other Faith-Based                  Ministries |
|--------------------|----------------------------------------------------------------------------------------------------------------------|

| ·   | Print                  & Graphic Products |
|--------------------|-----------------------------------------------|

| ·   | Pastoral                  Products |
|--------------------|------------------------------------|

| ·   | Children’s                  Products |
|--------------------|--------------------------------------------|

| ·   | Language                  Tutorial Products. |
|--------------------|----------------------------------------------|

**RESULTS        OF OPERATIONS **

----

**Revenues        **

----

**COST        OF SALES **

|                                                                           |   | **Three                  Months Ended****June                  30,**  | **Six                  Months Ended ****June                  30,** |
|--------------------------------------------------------------------------------|--------|----------------------------------------------------------------------------|--------------------------------------------------------------------------|
|                                                                           |   |                                                                       | 2003                                                                |   |   | **2004** |   |   | 2003 |   |   | **2004** |   |
| Beginning                  balance                                             |   | $                                                                          | 306,155                                                                  |   | **$** | **506,121** |   | $ | 280,502 |   | **$** | **584,706** |   |
| Capitalized                                                                    |   |                                                                       | 147,028                                                                  |   |   | **104,421** |   |   | 213,103 |   |   | **178,049** |   |
| Amortized                  (cost of sales)                                     |   |                                                                       | 67,437                                                                   |   |   | **106,045** |   |   | 107,859 |   |   | **258,258** |   |
| Ending                  balance                                                |   | $                                                                          | 385,746                                                                  |   | **$** | **504,497** |   | $ | 385,746 |   | **$** | **504,497** |   |
|                                                                           |   |                                                                       |                                                                     |   |   |   |   |   |   |   |   |   |   |
| Research                  and development expense (General and administrative) |   | $                                                                          | 30,003                                                                   |   | **$** | **27,522** |   | $ | 97,794 |   | **$** | **43,696** |   |

----

**SALES,        GENERAL AND ADMINISTRATIVE **

**Amortization        **

----

**INCOME        TAX BENEFITS **

**LIQUIDITY        AND CAPITAL RESOURCES **

----

----

**Signatures**

|                                            |   | **FINDEX.COM,                    INC.**                  |   |
|-------------------------------------------------|--------|----------------------------------------------------------|--------|
|                                            |   |                                                     |   |
| Date: December                    21, 2005 | By     | /s/                    Steven Malone                     |   |
|                                            |   | Steven                    Malone                         |   |
|                                            |   | President                    and Chief Executive Officer |   |

|                                            |   |                                       |   |
|-------------------------------------------------|--------|--------------------------------------------|--------|
| Date: December                    21, 2005 | By     | /s/                    Kirk R. Rowland     |   |
|                                            |   | Kirk                    R. Rowland, CPA    |   |
|                                            |   | Chief                    Financial Officer |   |

----