**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION **

**FORM          10-QSB/A**

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

| **[_]** | **TRANSITION                REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT** |
|---------|------------------------------------------------------------------------------------|

**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)                 |

----

**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]**

----

**TABLE      OF      CONTENTS**

|                                                                                                       |                             |
|------------------------------------------------------------------------------------------------------------|----------------------------------|
|                                                                                                       | **Page                  Number** |
| **PART                  I - FINANCIAL INFORMATION**                                                        |                             |
|                                                                                                       |                             |
| ITEM                  1. Financial                  Statements.                                            | F-1                              |
| ITEM                  2. Management’s Discussion and Analysis or Plan of                  Operation. |  1                          |
| ITEM                  3. Controls and                  Procedures.                                         | 13                               |
|                                                                                                       |                             |
| **PART                  II - OTHER INFORMATION**                                                           |                             |
|                                                                                                       |                             |
| ITEM                  1. Legal Proceedings.                                                                | 13                               |
| ITEM                  2. Unregistered Sales of Equity Securities and Use                  of Proceeds.     | 13                               |
| ITEM                  3. Defaults Upon Senior                  Securities.                                 | 13                               |
| ITEM                  4. Submission of Matters to a Vote of Security                  Holders.             | 13                               |
| ITEM                  5. Other Information.                                                                | 13                               |
| ITEM                  6. Exhibits.                                                                         | 14                               |

----

**PART      I - FINANCIAL INFORMATION**

**ITEM      1. FINANCIAL      STATEMENTS.**

| **Findex.com,                    Inc.**                             |
|---------------------------------------------------------------------|
| **CONDENSED                    CONSOLIDATED BALANCE SHEETS**        |
|                                                                |
|                                                                |   |   | **(Unaudited)** |   |   |  (Unaudited) |   |
|                                                                |   |   | **(Restated)** |   |   | (Restated) |   |
|                                                                |   |   | **September                    30, 2005** |   |   | September 30,                    2004 |   |
| **Assets**                                                          |
| Current                    assets:                                  |
| Cash                    and cash equivalents                        |   | **$** | **39,838** |   | $ | 539,399 |   |
| Accounts                    receivable, trade                       |   |   | **465,383** |   |   | 296,850 |   |
| Inventory                                                           |   |   | **211,769** |   |   | 162,800 |   |
| Other                    current assets                             |   |   | **308,956** |   |   | 139,495 |   |
| Total                    current assets                             |   |   | **1,025,946** |   |   | 1,138,544 |   |
| Property                    and equipment, net                      |   |   | **123,653** |   |   | 61,518 |   |
| Software                    license, net                            |   |   | **1,888,153** |   |   | 2,391,660 |   |
| Capitalized                    software development costs, net      |   |   | **942,451** |   |   | 602,276 |   |
| Other                    assets                                     |   |   | **432,124** |   |   | 136,655 |   |
| Total                    assets                                     |   | **$** | **4,412,327** |   | $ | 4,330,653 |   |
|                                                                |
| **Liabilities                    and stockholders’ equity**   |
| Current                    liabilities:                             |
| Accounts                    payable, trade                          |   | **$** | **687,662** |   | $ | 410,179 |   |
| Accrued                    royalties                                |   |   | **328,345** |   |   | 236,949 |   |
| Notes                    payable                                    |   |   |  --- |   |   |  240,000 |   |
| Derivatives                                                    |   |   |  **2,843,742** |   |   |  3,062,500 |   |
| Other                    current liabilities                        |   |   | **578,751** |   |   | 445,776 |   |
| Total                    current liabilities                        |   |   | **4,438,500** |   |   | 4,395,404 |   |
| Long-term                    obligations                            |   |   | **167,927** |   |   | 808,083 |   |
| Commitments                    and contingencies                    |
| Stockholders’                    equity:                      |
| Common                    stock                                     |   |   | **48,620** |   |   | 46,153 |   |
| Paid-in                    capital                                  |   |   | **7,521,339** |   |   | 7,260,469 |   |
| Retained                    (deficit)                               |   |   | **(7,764,059** | **)** |   | (8,179,456 | ) |
| Total                    stockholders’ equity                 |   |   | **(194,100** | **)**  |   | (872,834 | )  |
| Total                    liabilities and stockholders’ equity |   | **$** | **4,412,327** |   | $ | 4,330,653 |   |
|                                                                |
| *See                    accompanying notes.*                        |

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Table          of Contents 

| **Findex.com,                      Inc.**                                |
|--------------------------------------------------------------------------|
| **CONDENSED                      CONSOLIDATED STATEMENTS OF OPERATIONS** |
| **(Unaudited)**                                                          |
|                                                                     |
|                                                                     |   | **Three                      Months Ended** | **Nine                      Months Ended** |
|                                                                     |   | **September                      30,** | **September                      30,** |
|                                                                     |   |   | **2005** |   |   | 2004 |   |   | **2005** |   |   | 2004 |   |
|                                                                     |   |   | **(Restated)** |   |   | **(Restated)** |   |   | **(Restated)** |   |   | **(Restated)** |   |
|                                                                     |
| Revenues,                      net of reserves and allowances            |   | **$** | **1,023,609** |   | $ | 1,010,207 |   | **$** | **3,978,019** |   | $ | 3,664,060 |   |
| Cost                      of sales                                       |   |   | **316,449** |   |   | 431,592 |   |   | **1,276,227** |   |   | 1,171,661 |   |
| Gross                      profit                                        |   |   | **707,160** |   |   | 578,615 |   |   | **2,701,792** |   |   | 2,492,399 |   |
| Operating                      expenses:                                 |
| Sales                      and marketing                                 |   |   | **295,902** |   |   | 287,909 |   |   | **1,030,870** |   |   | 798,410 |   |
| General                      and administrative                          |   |   | **613,191** |   |   | 478,781 |   |   | **1,819,987** |   |   | 1,650,355 |   |
| Bad                      debt expense                                    |   |   | **6,981** |   |   | 8,566 |   |   | **29,650** |   |   | 11,066 |   |
| Depreciation                      and amortization                       |   |   | **145,355** |   |   | 141,607 |   |   | **436,903** |   |   | 416,246 |   |
| Total                      operating expenses                            |   |   | **1,061,429** |   |   | 916,863 |   |   | **3,317,410** |   |   | 2,876,077 |   |
| Loss                      from operations                                |   |   | **(354,269** | **)** |   | (338,248 | ) |   | **(615,618** | **)** |   | (383,678 | ) |
| Other                      income                                        |   |   | **75** |   |   | 1,010,288 |   |   | **75** |   |   | 1,010,288 |   |
| Loss                      on valuation adjustment of derivatives         |   |   | **(328,121** | **)** |   | (1,385,422 | ) |   | **(874,992** | **)** |   | (1,385,422 | ) |
| Other                      expenses                                      |   |   | **(164,101** | **)** |   | (162,826 | ) |   | **(289,876** | **)** |   | (193,344 | ) |
| Loss                      before income taxes                            |   |   | **(846,416** | **)** |   | (876,208 | ) |   | **(1,780,411** | **)** |   | (952,156 | ) |
| Provision                      for income taxes                          |   |   | **(111,976** | **)** |   | (31,095 | ) |   | **187,182** |   |   | (92,417 | ) |
| Net                      loss                                            |   | **$** | **(958,392** | **)** | $ | (907,303 | ) |   | **(1,593,229** | **)** |   | (1,044,573 | ) |
| Retained                      deficit at beginning of year               |   | **(6,170,830** | **)** |   | (7,130,758 | ) |
| Preferred                      stock dividend                            |   | **---** |   |   | (4,125 | ) |
| Retained                      deficit at end of period                   |   |   | **$** | **(7,764,059** | **)** | $ | (8,179,456 | ) |
|                                                                     |
|                                                                     |
| Net                      loss per share:                                 |
| Basic                                                                    |   | **$** | **(0.02** | **)** | $ | (0.02 | ) | **$** | **(0.03** | **)** | $ | (0.03 | ) |
| Diluted                                                                  |   | **$** | **(0.02** | **)** | $ | (0.02 | ) | **$** | **(0.03** | **)** | $ | (0.03 | ) |
|                                                                     |
| Weighted                      average shares outstanding:                |
| Basic                                                                    |   |   | **48,619,855** |   |   | 46,153,189 |   |   | **48,619,855** |   |   | 30,146,980 |   |
| Diluted                                                                  |   |   | **48,619,855** |   |   | 46,153,189 |   |   | **48,619,855** |   |   | 30,146,980 |   |
|                                                                     |
| *See                      accompanying                      notes.*      |

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Table          of Contents 

| **Findex.com,                    Inc.**                                                |
|----------------------------------------------------------------------------------------|
| **CONSOLIDATED                    STATEMENTS OF CASH FLOWS**                           |
| **(Unaudited)**                                                                        |
|                                                                                   |
| **Nine                    Months Ended September 30,**                                 |   |   | **2005** |   |   | 2004 |   |
|                                                                                   |   |   | **(Restated)** |   |   | (Restated) |   |
|                                                                                   |
| Cash                    flows from operating activities:                               |
| Cash                    received from customers                                        |   | **$** | **4,049,153** |   | $ | 3,607,255 |   |
| Cash                    paid to suppliers and employees                                |   |   | **(3,565,309** | **)** |   | (4,368,409 | ) |
| Other                    operating activities, net                                     |   |   | **(3,910** | **)** |   | (34,235 | ) |
| Net                    cash provided (used) by operating activities                    |   |   | **479,934** |   |   | (795,389 | ) |
| Cash                    flows from investing activities:                               |
| Software                    development costs                                          |   |   | **(766,151** | **)** |   | (415,197 | ) |
| Other                    investing activities, net                                     |   |   | **15,300** |   |   | (7,152 | ) |
| Net                    cash (used) by investing activities                             |   |   | **(750,851** | **)** |   | (422,349 | ) |
| Cash                    flows from financing activities:                               |
| Payments                    on line of credit, net                                     |   |   | **---** |   |   | (20,933 | ) |
| Payments                    made on long-term notes payable                            |   |   | **(30,604** | **)** |   | (202,551 | ) |
| Proceeds                    from convertible notes payable                             |   |   | **---** |   |   | 240,000 |   |
| Stock                    offering costs paid                                           |   |   | **---** |   |   | (51,047 | ) |
| Proceeds                    from issuance of common stock and warrants                 |   |   | **---** |   |   | 1,750,000 |   |
| Net                    cash (used) provided by financing activities                    |   |   | **(30,604** | **)** |   | 1,715,469 |   |
| Net                    (decrease) increase in cash and cash equivalents                |   |   | **(301,521** | **)** |   | 497,731 |   |
| Cash                    and cash equivalents, beginning of year                        |   |   | **341,359** |   |   | 41,668 |   |
| Cash                    and cash equivalents, end of period                            |   | **$** | **39,838** |   | $ | 539,399 |   |
|                                                                                   |
| Reconciliation                    of net loss to cash flows from operating activities: |
| Net                    loss                                                            |   | **$** | **(1,593,229** | **)** | $ | (1,044,573 | )  |
| Adjustments                    to reconcile net loss to net cash                       |   |   |
| provided                    (used) by operating activities:                            |   |   |
| Software                    development costs amortized                                |   |   | **524,989** |   |   | 397,627 |   |
| Stock                    and warrants issued for services                              |   |   | **---** |   |   | 73,700 |   |
| Loss                    on valuation adjustment of derivatives               |   |   | ** 874,992** |   |   |  1,385,422 |   |
| Debt                    forgiveness                                                    |   |   | **---** |   |   | (1,000,662 | ) |
| Provision                    for bad debts                                             |   |   | **29,650** |   |   | 11,066 |   |
| Depreciation                    & amortization                                     |   |   | **436,903** |   |   | 416,245 |   |
| Loss                    on disposal of property and equipment                          |   |   | **1,869** |   |   | 141 |   |
| Change                    in assets and liabilities:                                   |   |   |
| Decrease                    in accounts receivable                                     |   |   | **71,786** |   |   | 57,887 |   |
| Decrease                    in inventories                                             |   |   | **22,231** |   |   | 109,800 |   |
| Decrease                    (increase) in refundable taxes                             |   |   | **7,164** |   |   | (2,948 | ) |
| Decrease                    (increase) in prepaid expenses                             |   |   | **55,509** |   |   | (114,629 | ) |
| Increase                    (decrease) in accrued royalties                            |   |   | **40,831** |   |   | (381,677 | ) |
| Increase                    (decrease) in accounts payable                             |   |   | **65,858** |   |   | (407,683 | ) |
| Increase                    (decrease) in income taxes payable                         |   |   | **180** |   |   | (950 | ) |
| (Decrease)                    increase in deferred taxes                               |   |   | **(187,362** | **)** |   | 90,931 |   |
| Increase                    (decrease) in other liabilities                            |   |   | **128,563** |   |   | (385,086 | ) |
| Net                    cash provided (used) by operating activities                    |   | **$** | **479,934** |   | $ | (795,389 | ) |
|                                                                                   |
| *See                    accompanying                    notes.*                        |

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Table          of Contents 

**Findex.com,      Inc.**

**Notes      to Condensed Consolidated Financial Statements**

**September 30,      2005**

**(Unaudited)**

**NOTE          1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES,          (Restated)**

**BASIS      OF PRESENTATION**

**USE      OF ESTIMATES**

**INVENTORY**

**ACCOUNTING      FOR LONG-LIVED ASSETS**

**INTANGIBLE      ASSETS**

*Goodwill      and Other Intangible Assets*

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Table          of Contents 

**SOFTWARE      DEVELOPMENT COSTS**

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

*Accounting      for Research and Development Costs*

*Accounting      for the Costs of Computer Software Developed or Obtained for Internal      Use*

*Accounting      for Website Development Costs*

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

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

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Table          of Contents 

**NET      REVENUE**

*Software      Revenue Recognition*
*      Modification of SOP 97-2, With Respect to Certain Transactions*

*Accounting      for Consideration Given by a Vendor to a Customer or a Reseller of the Vendor’s      Product*

***Product      Revenue***

***Service      Revenue***

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Table          of Contents 

***Multiple      Element Arrangements***

***Shipping      and Handling Costs***

***Customer      Service and Technical Support***

**INCOME      TAXES**

*Accounting      for Income Taxes*

**EARNINGS      PER SHARE**

*Earnings      Per Share*

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Table          of Contents 

**DERIVATIVES**

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

**RECLASSIFICATIONS**

**NOTE      2 - INVENTORIES, Restated**

|                            |   |   | **2005**    |   |   | 2004    |   |
|---------------------------------|--------|--------|-------------|--------|--------|---------|--------|
| Raw                  materials  |   | **$**  | **147,769** |   | $      | 73,100  |   |
| Finished                  goods |   |   | **64,000**  |   |   | 89,700  |   |
| Inventories                     |   | **$**  | **211,769** |   | $      | 162,800 |   |

**NOTE            3 - LOSS ON VALUATION OF DERIVATIVES, **
**(Restated)**

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Table                  of Contents 

|                                                   |   |   | **Warrant                      A** |   |   |   | **Warrant                      B** |   |
|--------------------------------------------------------|--------|--------|------------------------------------|--------|--------|--------|------------------------------------|--------|
| Expected                      term - years             |   |   | 3.80                               |   |   |   | 3.80                               |   |
| Stock                      price on September 30, 2005 |   | $      | 0.13                               |   |   | $      | 0.13                               |   |
| Exercise                      price                    |   | $      | 0.18                               |   |   | $      | 0.60                               |   |
| Expected                      dividend yield           |   |   | 0                                  | %      |   |   | 0                                  | %      |
| Expected                      stock price volatility   |   |   | 490                                | %      |   |   | 490                                | %      |
| Risk-free                      interest rate           |   |   | 3.80                               | %      |   |   | 3.80                               | %      |

|                                                                   |   |   | **Warrant                      A** |   |   |   | **Warrant                      B** |   |
|------------------------------------------------------------------------|--------|--------|------------------------------------|--------|--------|--------|------------------------------------|--------|
| Expected                      term - years                             |   |   | 5                                  |   |   |   | 5                                  |   |
| Stock                      price on date of commitment (July 19, 2004) |   | $      | 0.20                               |   |   | $      | 0.20                               |   |
| Exercise                      price                                    |   | $      | 0.18                               |   |   | $      | 0.60                               |   |
| Expected                      dividend yield                           |   |   | 0                                  | %      |   |   | 0                                  | %      |
| Expected                      stock price volatility                   |   |   | 490                                | %      |   |   | 490                                | %      |
| Risk-free                      interest rate                           |   |   | 3.80                               | %      |   |   | 3.80                               | %      |

| Fair                      value of warrants on commitment date (July 19, 2004) |        |        |           |        |   | $      | 4,375,000 |   |
|--------------------------------------------------------------------------------|--------|--------|-----------|--------|--------|--------|-----------|--------|
| Less:                      Net proceeds received                               |        |        |           |        |   |        |           |        |
| Gross                      proceeds received for stock and warrants            |   | $      | 1,750,000 |   |   |   |      |   |
| Par                      value of common stock issued                          |   |   | (21,875   | )      |   |   |      |   |
| Stock                      offering costs                                      |   |   | (51,047   | )      |   | $      | 1,677,078 |   |
|  Loss                      on fair value adjustment of derivatives        |   |   |      |   |   | $      | 2,697,922 |   |

|                                                   |   |   | **Warrant                      A** |   |   |   | **Warrant                      B** |   |
|--------------------------------------------------------|--------|--------|------------------------------------|--------|--------|--------|------------------------------------|--------|
| Expected                      term - years             |   |   | 4.80                               |   |   |   | 4.80                               |   |
| Stock                      price on September 30, 2004 |   | $      | 0.14                               |   |   | $      | 0.14                               |   |
| Exercise                      price                    |   | $      | 0.18                               |   |   | $      | 0.60                               |   |
| Expected                      dividend yield           |   |   | 0                                  | %      |   |   | 0                                  | %      |
| Expected                      stock price volatility   |   |   | 490                                | %      |   |   | 490                                | %      |
| Risk-free                      interest rate           |   |   | 3.80                               | %      |   |   | 3.80                               | %      |

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Table                  of Contents 

**NOTE 4                - INCOME TAXES, (Restated)**

|                                         |   | **Three                months ended September 30** |        | **Nine months                ended September 30** |   |
|----------------------------------------------|--------|---------------------------------------------------------|-------------|-------------------------------------------------------------|--------|
|                                         |   |                                                    | **2005**    |                                                        |   | 2004 |   |   | **2005** |   |   | 2004 |   |
|                                         |
| Current:                                     |
| Federal                                      |   | $                                                       | ---         |                                                        | $      | --- |   | **$** | **---** |   | $ | --- |   |
| State                                        |   |                                                    | ---         |                                                        |   | 784 |   |   | **180** |   |   | 1,484 |   |
|                                         |   |                                                    |  ---   |                                                        |   | 784 |   |   | **180** |   |   | 1,484 |   |
| Deferred:                                    |
| Federal                                      |   |                                                    | **116,472** |                                                        |   | 25,001 |   |   | **(165,714** | **)** |   | 75,003 |   |
| State                                        |   |                                                    | **(4,496**  | **)**                                                       |   | 5,310 |   |   | **(21,648** | **)** |   | 15,930 |   |
|                                         |   |                                                    | **111,976** |                                                        |   | 30,311 |   |   | **(187,362** | **)** |   | 90,933 |   |
| Total                tax provision (benefit) |   | **$**                                                   | **111,976** |                                                        | $      | 31,095 |   | **$** | **(187,182** | **)** | $ | 92,417 |   |

**NOTE 5          - EARNINGS PER COMMON SHARE, (Restated)**

|                                                             |   |        | **(Restated)**  |   |    | (Restated) |   |
|------------------------------------------------------------------|--------|-------------|----------------------|--------|---------|------------|--------|
| **For                      the Three Months Ended September 30** |   |        | **2005**             |   |    | 2004       |   |
|                                                             |
| Net                      loss                                    |   | **$**       | **(958,392**         | **)**  | $  | (907,303   | )      |
| Preferred                      stock dividends                   |   |        | **---**              |   |    | (4,125     | )      |
| Net                      loss available to common shareholders   |   | **$ ** | **(958,392**         | **)**  | $  | (911,428   | )      |
|                                                             |   |        |                 |   |    |       |   |
| Basic                      weighted average shares outstanding   |   |        | **48,619,855**       |   |    | 46,153,189 |   |
| Dilutive                      effect of:                         |
| Stock                      options                               |   |        | **---**              |   |    | **---**    |   |
| Convertible                      notes payable                   |   |        | **---**              |   |    | **---**    |   |
| Warrants                                                         |   |        | **---**              |   |    | **---**    |   |
| Diluted                      weighted average shares outstanding |   |        | **48,619,855**       |   |    | 46,153,189 |   |

|                                                             |   |        | **(Restated)** |   |   | (Restated) |   |
|------------------------------------------------------------------|--------|-------------|----------------|--------|--------|------------|--------|
| **For                      the Nine Months Ended September 30**  |   |        | **2005**       |   |   | 2004       |   |
|                                                             |
| Net                      loss                                    |   | **$**  | **(1,593,229** | **)**  | $      | (1,044,573 | )      |
| Preferred                      stock dividends                   |   |        | **---**        |   |   | (4,125     | )      |
| Net                      loss available to common shareholders   |   | **$**  | **(1,593,229** | **)**  | $      | (1,048,698 | )      |
|                                                             |   |        |           |   |   |       |   |
| Basic                      weighted average shares outstanding   |   |        | **48,619,855** |   |   | 30,146,980 |   |
| Dilutive                      effect of:                         |
| Stock                      options                               |   |        | **---**        |   |   | **---**    |   |
| Convertible                      notes payable                   |   |        | **---**        |   |   | **---**    |   |
| Warrants                                                         |   |        | **---**        |   |   | **---**    |   |
| Diluted                      weighted average shares outstanding |   |        | **48,619,855** |   |   | 30,146,980 |   |

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Table          of Contents 

**NOTE 6          - COMMITMENTS AND CONTINGENCIES**

**NOTE 7          - RISKS AND UNCERTAINTIES**

**NOTE 8          - SUBSEQUENT EVENTS**

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Table          of Contents 

**NOTE 9          - RESTATEMENT AND RECLASSIFICATION**

|   | §       | During                      the quarter ended June 30, 2002, we reached a tentative settlement                      agreement in our arbitration with TLC. The tentative settlement                      agreement                      forgave the final, unpaid installment due on the 1999 Software                      License                      Agreement (“SLA”) and extended the SLA term from 10 years to 50 years. We                      originally recorded the final, unpaid installment ($1,051,785)                      of the SLA                      as an offset against the recorded historical cost of the SLA                      and                      recalculated the amortization based on this reduced amount                      and the                      extension of the useful life to 50 years. 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 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 ($1,051,785)                      in                      the consolidated statement of operations for the year ended                      December 31,                      2002. We have restated the retained deficit as of December                      31, 2003 and                      there was no net effect on the consolidated statements of operations                      and                      consolidated statements of cash flows for the three and nine                      months ended                      September 30, 2004 as a result of this                      correction.   |
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|   |         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|   | §       | During                    the quarter ended December 31, 2003, we reached a final settlement                    agreement in our dispute with Zondervan and TLC. This final settlement                    extended the life of the SLA, and the trademarks included therein,                    indefinitely. We originally reassessed the useful life of the                    SLA to be                    indefinite, based on the guidelines provided by paragraphs 11                    and 53 of                    SFAS No. 142, Goodwill and Other Intangible Assets. Our management                    has                    since concluded a 10 year life is appropriate based on our going                    concern                    opinion for 2002 and 2003. Therefore, we restored the estimated                    economic                    useful life to the original 10 years and have recalculated annual                    amortization accordingly. This adjustment increased the retained                    deficit                    at September 30, 2003 (for the prior years’ amortization and related                    income tax effects). We have restated the condensed consolidated                    statements of operations ($251,753) and consolidated statements                    of cash                    flows for the three and nine months ended September 30, 2004.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|   |         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|   |  § | During                      the three months ended June 30, 2004, we erroneously included                      rebates, and                      adjustments to rebates, in sales and marketing expenses. The                      more                      appropriate presentation should have been, and is now, as an                      adjustment to                      revenue, 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                      originally                      recorded an adjustment to the 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                      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 have changed our internal control procedures                      to include                      review of each of these factors in our assessment of the adequacy                      of our                      reserve for rebates.                                                                                                                                                                                                 |
|   |         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |

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Table                of Contents 

|   |  § | During                      the three months ended March 31, 2004, and as a direct result                      of the                      settlement with Zondervan and TLC, we wrote-off obsolete inventory                      with a                      carried cost totaling $32,396. We originally recorded this                      as a                      non-recurring item in the “Other income (expense)” section of the                      consolidated statement of operations. Our revised condensed                      consolidated                      statement of operations for the three and nine months ended                      September 30,                      2004 reflects this inventory adjustment in Cost of sales. There                      was no net                      effect on net income (loss) from this reclassification for                      the three and                      nine months ended September 30, 2004.                                                                                                                                                                                                                                                                                                                                                        |
|--------|--------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|   |  § | Rebates                      payable to a third-party processor were overstated ($98,946)                      on our                      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. Our revised consolidated statement                      of                      operations for the year ended December 31, 2000 reflects 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 loss for                      the three and                      nine months ended September 30, 2004 or retained deficit at                      September 30,                      2004 or December 31, 2003.  |
|   |         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|   |  § | We                    erroneously treated the warrants issued to a New York based private                    investment partnership in connection with a private placement                    as                    equity.  The correct presentation is as a liability adjusted for                    changes in fair value, at each balance sheet date, through the                    consolidated statements of operations, as provided by EITF 00-19,                    *Accounting for Derivative Financial Instruments Indexed                    to, and                    Potentially Settled in, a Company's Own Stock*.  We                    reclassified the initial fair value of the warrants ($4,375,000                    at July                    19, 2004) as a current liability ($2,843,742 at September 30,                    2005) and                    have included the net change in fair value through September                    30, 2005                    ($874,992) and 2004 ($1,385,422) in Other Expenses on the consolidated                    statements of operations.                                                                                                                                                                                                            |
|   |         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|   |  § | We                      have also reclassified various other expense items in the condensed                      consolidated statements of operations for the three and nine                      months ended                      September 30, 2004 to conform to the presentation in the statements                      of                      operations for the year ended December 31, 2004. There was                      no net effect                      on net income (loss) from these reclassifications for the three                      and nine                      months ended September 30,                      2004.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |

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Table          of Contents 

| **Findex.com,                    Inc.**                                                                                                                           |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                    CONSOLIDATED BALANCE SHEETS**                                                                                                      |
| **September                    30, 2005**                                                                                                                         |
| **(Unaudited)**                                                                                                                                                   |
|                                                                                                                                                              |
|                                                                                                                                                              |   | **As                    Originally Reported** |   |   | **As                    Restated** |   |   | **Change** |   |   |
| **Assets**                                                                                                                                                        |
| Current                    assets:                                                                                                                                |
| Cash                    and cash equivalents                                                                                                                      |   |   |   |   | $ | 39,838 |   | $ | 39,838 |   | $ | --- |   |   |
| Accounts                    receivable, trade                                                                                                                     |   |   |   |   |   | 465,383 |   |   | 465,383 |   |   | --- |   |   |
| Inventory                                                                                                                                                         |   |   |   |   |   | 211,769 |   |   | 211,769 |   |   | --- |   |   |
| Other                    current assets                                                                                                                           |   |   |   |   |   | 308,956 |   |   | 308,956 |   |   | --- |   |   |
| Total                    current assets                                                                                                                           |   |   |   |   |   | 1,025,946 |   |   | 1,025,946 |   |   | --- |   |   |
| Property                    and equipment, net                                                                                                                    |   | 123,653 |   |   | 123,653 |   |   | --- |   |   |
| Software                    license, net                                                                                                                          |   | 1,888,153 |   |   | 1,888,153 |   |   | --- |   |   |
| Software                    development, net                                                                                                                      |   | 942,451 |   |   | 942,451 |   |   | --- |   |   |
| Other                    assets                                                                                                                                   |   | 432,124 |   |   | 432,124 |   |   | --- |   |   |
| Total                    assets                                                                                                                                   |   |   |   |   | $ | 4,412,327 |   | $ | 4,412,327 |   | $ | --- |   |   |
|                                                                                                                                                              |   |
| **Liabilities                    and stockholders’ equity**                                                                                                 |
| Current                    liabilities:                                                                                                                           |
| Accounts                    payable, trade                                                                                                                        |   |   |   |   | $ | 687,662 |   | $ | 687,662 |   | $ | --- |   |   |
| Accrued                    royalties                                                                                                                              |   |   |   |   |   | 328,345 |   |   | 328,345 |   |   | --- |   |   |
| Derivatives                                                                                                                                                       |   |   |   |   |   | --- |   |   | 2,843,742 |   |   | 2,843,742 |   | (a) |
| Other                    current liabilities                                                                                                                      |   |   |   |   |   | 578,751 |   |   | 578,751 |   |   | --- |   |   |
| Total                    current liabilities                                                                                                                      |   |   |   |   |   | 1,594,758 |   |   | 4,438,500 |   |   | 2,843,742 |   |   |
| Long-term                    obligations                                                                                                                          |   | 167,927 |   |   | 167,927 |   |   | --- |   |   |
| Commitments                    and contingencies                                                                                                                  |   |
| Stockholders’                    equity:                                                                                                                    |   |
| Common                    stock                                                                                                                                   |   |   |   |   |   | 48,620 |   |   | 48,620 |   |   | --- |   |   |
| Paid-in                    capital                                                                                                                                |   |   |   |   |   | 9,198,417 |   |   | 7,521,339 |   |   | (1,677,078 | ) | (b) |
| Retained                    (deficit)                                                                                                                             |   |   |   |   |   | (6,597,395 | ) |   | (7,764,059 | ) |   | (1,166,664 | ) |   |
| Total                    stockholders’ equity                                                                                                               |   |   |   |   |   | 2,649,642 |   |   | (194,100 | ) |   | (2,843,742 | ) |   |
| Total                    liabilities and stockholders’ equity                                                                                               |   |   |   |   | $ | 4,412,327 |   | $ | 4,412,327 |   | $ | --- |   |   |
|                                                                                                                                                              |
| (a)                    Fair                    value of common stock warrants reclassified as derivatives under                    EITF                    00-19. |
| (b)                    Reclassification                    of net proceeds from common stock                    warrants.                                         |

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Table              of Contents 

| **Findex.com,                      Inc.**                                                                                                                                                                                                                                                                         |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                      CONSOLIDATED BALANCE SHEETS**                                                                                                                                                                                                                                                    |
| **September                      30, 2004**                                                                                                                                                                                                                                                                       |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                                              |
|                                                                                                                                                                                                                                                                                                              |   | **As                      Originally Reported** |   |   | **As                      Restated** |   |   | **Change** |   |   |
| **Assets**                                                                                                                                                                                                                                                                                                        |
| Current                      assets:                                                                                                                                                                                                                                                                              |
| Cash                      and cash equivalents                                                                                                                                                                                                                                                                    |   |   |   |   | $ | 589,753 |   | $ | 539,399 |   | $ | (50,354 | ) | (a) |
| Accounts                      receivable, trade                                                                                                                                                                                                                                                                   |   |   |   |   |   | 296,850 |   |   | 296,850 |   |   | --- |   |   |
| Inventory                                                                                                                                                                                                                                                                                                         |   |   |   |   |   | 162,800 |   |   | 162,800 |   |   | --- |   |   |
| Other                      current assets                                                                                                                                                                                                                                                                         |   |   |   |   |   | 139,495 |   |   | 139,495 |   |   | --- |   |   |
| Total                      current assets                                                                                                                                                                                                                                                                         |   |   |   |   |   | 1,188,898 |   |   | 1,138,544 |   |   | (50,354 | ) |   |
| Property                      and equipment, net                                                                                                                                                                                                                                                                  |   | 61,518 |   |   | 61,518 |   |   | --- |   |   |
| Software                      license, net                                                                                                                                                                                                                                                                        |   | 2,513,158 |   |   | 2,391,660 |   |   | (121,498 | ) | (b) |
| Software                      development, net                                                                                                                                                                                                                                                                    |   | 602,276 |   |   | 602,276 |   |   | --- |   |   |
| Other                      assets                                                                                                                                                                                                                                                                                 |   | 86,301 |   |   | 136,655 |   |   | 50,354 |   | (a) |
| Total                      assets                                                                                                                                                                                                                                                                                 |   |   |   |   | $ | 4,452,151 |   | $ | 4,330,653 |   | $ | (121,498 | ) |   |
|                                                                                                                                                                                                                                                                                                              |   |
| **Liabilities                      and stockholders’ equity**                                                                                                                                                                                                                                               |
| Current                      liabilities:                                                                                                                                                                                                                                                                         |
| Accounts                      payable, trade                                                                                                                                                                                                                                                                      |   |   |   |   | $ | 410,179 |   | $ | 410,179 |   | $ | --- |   |   |
| Accrued                      royalties                                                                                                                                                                                                                                                                            |   |   |   |   |   | 236,949 |   |   | 236,949 |   |   | --- |   |   |
| Notes                      payable                                                                                                                                                                                                                                                                                |   |   |   |   |   | 240,000 |   |   | 240,000 |   |   | --- |   |   |
| Derivatives                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | --- |   |   | 3,062,500 |   |   | 3,062,500 |   | (c) |
| Other                      current liabilities                                                                                                                                                                                                                                                                    |   |   |   |   |   | 445,776 |   |   | 445,776 |   |   | --- |   |   |
| Total                      current liabilities                                                                                                                                                                                                                                                                    |   |   |   |   |   | 1,332,904 |   |   | 4,395,404 |   |   | 3,062,500 |   |   |
| Non-current                      deferred taxes                                                                                                                                                                                                                                                                   |   | 1,271,643 |   |   | 808,083 |   |   | (463,560 | ) | (d) |
| Commitments                      and contingencies                                                                                                                                                                                                                                                                |   |
| Stockholders’                      equity:                                                                                                                                                                                                                                                                  |   |
| Common                      stock                                                                                                                                                                                                                                                                                 |   |   |   |   |   | 46,153 |   |   | 46,153 |   |   | --- |   |   |
| Paid-in                      capital                                                                                                                                                                                                                                                                              |   |   |   |   |   | 8,989,778 |   |   | 7,260,469 |   |   | (1,729,309 | ) | (e) |
| Retained                      (deficit)                                                                                                                                                                                                                                                                           |   |   |   |   |   | (7,188,327 | ) |   | (8,179,456 | ) |   | (991,129 | ) |   |
| Total                      stockholders’ equity                                                                                                                                                                                                                                                             |   |   |   |   |   | 1,847,604 |   |   | (872,834 | ) |   | (2,720,438 | ) |   |
| Total                      liabilities and stockholders’ equity                                                                                                                                                                                                                                             |   |   |   |   | $ | 4,452,151 |   | $ | 4,330,653 |   | $ | (121,498 | ) |   |
|                                                                                                                                                                                                                                                                                                              |   |
| (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)                      Fair                      value of common stock warrants reclassified as derivatives                      under EITF                      00-19.                                                                                                                                         |
| (d)                      Decrease                      from recalculation of deferred taxes resulting from changes                      to software                      license agreement.                                                                                                                       |
| (e)                      Reclassification                      of net proceeds from common stock                      warrants.                                                                                                                                                                                   |

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Table                of Contents

| **Findex.com,                          Inc.**                                                                                                                                                   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                          CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                    |
| **Nine                          Months Ended September 30, 2005**                                                                                                                               |
| **(Unaudited)**                                                                                                                                                                                 |
|                                                                                                                                                                                            |
|                                                                                                                                                                                            |   | **As                          Originally Reported** |   |   | **As                          Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                            |   |
| Revenues,                          net of reserves and allowances                                                                                                                               | $ | 3,978,019 |   | $ | 3,978,019 |   | $ | --- |   |   |
| Cost                          of sales                                                                                                                                                          |   | 1,276,227 |   |   | 1,276,227 |   |   | --- |   |   |
| Gross                          profit                                                                                                                                                           |   |   |   |   |   | 2,701,792 |   |   | 2,701,792 |   |   | --- |   |   |
| Operating                          expenses:                                                                                                                                                    |   |
| Sales                          and marketing                                                                                                                                                    |   |   |   |   |   | 1,030,870 |   |   | 1,030,870 |   |   | --- |   |   |
| General                          and administrative                                                                                                                                             |   |   |   |   |   | 1,819,987 |   |   | 1,819,987 |   |   | --- |   |   |
| Bad                          deb provision                                                                                                                                                      |   |   |   |   |   | 29,650 |   |   | 29,650 |   |   | --- |   |   |
| Depreciation                          and amortization                                                                                                                                          |   |   |   |   |   | 436,903 |   |   | 436,903 |   |   | --- |   |   |
| Total                          operating expenses                                                                                                                                               |   |   |   |   |   | 3,317,410 |   |   | 3,317,410 |   |   | --- |   |   |
| Loss                          from operations                                                                                                                                                   |   | (615,618 | ) |   | (615,618 | ) |   | --- |   |   |
| Other                          income                                                                                                                                                           |   | 75 |   |   | 75 |   |   | --- |   |   |
| Loss                          on valuation adjustment of derivatives                                                                                                                            |   | --- |   |   | (874,992 | ) |   | (874,992 | ) | (a) |
| Other                          expenses, net                                                                                                                                                    |   | (289,876 | ) |   | (289,876 | ) |   | --- |   |   |
| Loss                          before income taxes                                                                                                                                               |   |   |   |   |   | (905,419 | ) |   | (1,780,411 | ) |   | (874,992 | ) |   |
| Provision                          for income taxes                                                                                                                                             |   | 187,182 |   |   | 187,182 |   |   | --- |   |   |
| Net                          loss                                                                                                                                                               |   |   |   |   | $ | (718,237 | ) | $ | (1,593,229 | ) | $ | (874,992 | ) |   |
|                                                                                                                                                                                            |   |
| Net                          loss per share:                                                                                                                                                    |   |
| Basic                                                                                                                                                                                           |   |   |   |   | $ | (0.02 | ) | $ | (0.03 | ) | $ | (0.01 | ) | (b) |
| Diluted                                                                                                                                                                                         |   |   |   |   | $ | (0.02 | ) | $ | (0.03 | ) | $ | (0.01 | ) | (b) |
|                                                                                                                                                                                            |   |
| Weighted                          average shares outstanding:                                                                                                                                   |   |
| Basic                                                                                                                                                                                           |   |   |   |   |   | 48,619,855 |   |   | 48,619,855 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                         |   |   |   |   |   | 48,619,855 |   |   | 48,619,855 |   |   | --- |   |   |
|                                                                                                                                                                                            |   |
| (a)                          Fair                          value adjustment on common stock warrants treated as derivatives                          under                          EITF 00-19. |
| (b)                          Decrease                          from effects of fair value adjustment of                          derivatives.                                                   |

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Table                  of Contents 

| **Findex.com,                          Inc.**                                                                                                                                                   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                          CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                    |
| **Three                          Months Ended September 30, 2005**                                                                                                                              |
| **(Unaudited)**                                                                                                                                                                                 |
|                                                                                                                                                                                            |
|                                                                                                                                                                                            |   | **As                          Originally Reported** |   |   | **As                          Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                            |   |
| Revenues,                          net of reserves and allowances                                                                                                                               | $ | 1,023,609 |   | $ | 1,023,609 |   | $ | --- |   |   |
| Cost                          of sales                                                                                                                                                          |   | 316,449 |   |   | 316,449 |   |   | --- |   |   |
| Gross                          profit                                                                                                                                                           |   |   |   |   |   | 707,160 |   |   | 707,160 |   |   | --- |   |   |
| Operating                          expenses:                                                                                                                                                    |   |
| Sales                          and marketing                                                                                                                                                    |   |   |   |   |   | 295,902 |   |   | 295,902 |   |   | --- |   |   |
| General                          and administrative                                                                                                                                             |   |   |   |   |   | 613,191 |   |   | 613,191 |   |   | --- |   |   |
| Bad                          debt provision                                                                                                                                                     |   |   |   |   |   | 6,981 |   |   | 6,981 |   |   | --- |   |   |
| Depreciation                          and amortization                                                                                                                                          |   |   |   |   |   | 145,355 |   |   | 145,355 |   |   | --- |   |   |
| Total                          operating expenses                                                                                                                                               |   |   |   |   |   | 1,061,429 |   |   | 1,061,429 |   |   | --- |   |   |
| Loss                          from operations                                                                                                                                                   |   | (354,269 | ) |   | (354,269 | ) |   | --- |   |   |
| Other                          income                                                                                                                                                           |   | 75 |   |   | 75 |   |   | --- |   |   |
| Loss                          on valuation adjustment of derivatives                                                                                                                            |   | --- |   |   | (328,121 | ) |   | (328,121 | ) | (a) |
| Other                          expenses, net                                                                                                                                                    |   | (164,101 | ) |   | (164,101 | ) |   | --- |   |   |
| Loss                          before income taxes                                                                                                                                               |   |   |   |   |   | (518,295 | ) |   | (846,416 | ) |   | (328,121 | ) |   |
| Provision                          for income taxes                                                                                                                                             |   | (111,976 | ) |   | (111,976 | ) |   | --- |   |   |
| Net                          loss                                                                                                                                                               |   |   |   |   | $ | (630,271 | ) | $ | (958,392 | ) | $ | (328,121 | ) |   |
|                                                                                                                                                                                            |   |
| Net                          loss per share:                                                                                                                                                    |   |
| Basic                                                                                                                                                                                           |   |   |   |   | $ | (0.01 | ) | $ | (0.02 | ) | $ | (0.01 | ) | (b) |
| Diluted                                                                                                                                                                                         |   |   |   |   | $ | (0.01 | ) | $ | (0.02 | ) | $ | (0.01 | ) | (b) |
|                                                                                                                                                                                            |   |
| Weighted                          average shares outstanding:                                                                                                                                   |   |
| Basic                                                                                                                                                                                           |   |   |   |   |   | 48,619,855 |   |   | 48,619,855 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                         |   |   |   |   |   | 48,619,855 |   |   | 48,619,855 |   |   | --- |   |   |
|                                                                                                                                                                                            |   |
| (a)                          Fair                          value adjustment on common stock warrants treated as derivatives                          under                          EITF 00-19. |
| (b)                          Decrease                          from effects of fair value adjustment of                          derivatives.                                                   |

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Table                    of Contents 

| **Findex.com,                            Inc.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                            CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **Nine                            Months Ended September 30, 2004**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | **As                            Originally Reported** |   |   | **As                            Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |
| Revenues,                            net of reserves and allowances                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | $ | 3,526,492 |   | $ | 3,664,060 |   | $ | 137,568 |   | (a) |
| Cost                            of sales                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 999,770 |   |   | 1,171,661 |   |   | 171,891 |   | (b) |
| Gross                            profit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |   |   |   | 2,526,722 |   |   | 2,492,399 |   |   | (34,323 | ) |   |
| Operating                            expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Sales                            and marketing                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |   |   |   | 791,249 |   |   | 798,410 |   |   | 7,161 |   | (c) |
| General                            and administrative                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   |   | 1,801,483 |   |   | 1,650,355 |   |   | (151,128 | ) | (d) |
| Nonrecurring                            items                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   |   |   |   | 186,965 |   |   | --- |   |   | (186,965 | ) | (e) |
| Rebate                            reserve adjustment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | (266,301 | ) |   | --- |   |   | 266,301 |   | (f) |
| Bad                            debt provision                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   |   |   |   | 11,066 |   |   | 11,066 |   |   | --- |   |   |
| Depreciation                            and amortization                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | 38,615 |   |   | 416,246 |   |   | 377,631 |   | (g) |
| Total                            operating expenses                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | 2,563,077 |   |   | 2,876,077 |   |   | 313,000 |   |   |
| Loss                            from operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | (36,355 | ) |   | (383,678 | ) |   | (347,323 | ) |   |
| Other                            income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | 9,135 |   |   | 1,010,288 |   |   | 1,001,153 |   | (h) |
| Loss                            on valuation adjustment of derivatives                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | --- |   |   | (1,385,422 | ) |   | (1,385,422 | ) | (k) |
| Other                            expenses, net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | (38,285 | ) |   | (193,344 | ) |   | (155,059 | ) | (l) |
| Loss                            before income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | (65,505 | ) |   | (952,156 | ) |   | (886,651 | ) |   |
| Provision                            for income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | 15,700 |   |   | (92,417 | ) |   | (108,117 | ) | (i) |
| Loss                            before extraordinary item                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   |   | (49,805 | ) |   | (1,044,573 | ) |   | (994,768 | ) |   |
| Extraordinary                            item                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 763,162 |   |   | --- |   |   | (763,162 | ) | (h) |
| Net                            income (loss)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |   |   |   | $ | 713,357 |   | $ | (1,044,573 | ) | $ | (1,757,930 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |
| Net                            earnings (loss) per share:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   | $ | 0.03 |   | $ | (0.03 | ) | $ | (0.06 | ) |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |   |   | $ | 0.02 |   | $ | (0.03 | ) | $ | (0.05 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |
| Weighted                            average shares outstanding:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   |   | 30,146,980 |   |   | 30,146,980 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |   |   |   | 32,880,085 |   |   | 30,146,980 |   |   | (2,733,105 | ) | (j) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |
| (a)                            Increase                            from reclassification of rebate reserve adjustment from                            Sales and                            marketing expenses and reclassify                            cost of estimated returns to Cost of sales.                                                                                                                                                                                                                                                                                                                                                                                       |
| (b)                            Increase                            from reclassification of non-capitalized technical support                            wages from                            General and  administrative                            expenses, reclassification of fulfillment costs from                            Sales and marketing                            expenses, reclassification                            of Inventory write down expense from operating expenses,                            and                            reclassification of cost                            of estimated returns from net                            revenues. |
| (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 and costs                            of withdrawn public offering to Other expenses,                            net.                                                                                                                                                                                                                                                                                                                                                           |
| (e)                            Decrease                            from reclassification of inventory write-down 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 debt forgiveness as other income from net extraordinary                            item.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
| (i)                            Income                            tax effects of additional software license                            amortization.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| (j)                            Decrease                            due to correction of error in calculation of potentially                            dilutive common                            stock warrants.                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| (k)                            Fair                            value adjustment on common stock warrants treated as                            derivatives under                            EITF 00-19.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
| (l)                            Reclassification                            of costs of withdrawn public offering from General and                            administrative.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |

----

Table                      of Contents 

| **Findex.com,                              Inc.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                              CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
| **Three                              Months Ended September 30, 2004**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | **As                              Originally Reported** |   |   | **As                              Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| Revenues,                              net of reserves and allowances                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | $ | 1,027,277 |   | $ | 1,010,207 |   | $ | (17,070 | ) | (a) |
| Cost                              of sales                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 368,979 |   |   | 431,592 |   |   | 62,613 |   | (b) |
| Gross                              profit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |   |   |   | 658,298 |   |   | 578,615 |   |   | (79,683 | ) |   |
| Operating                              expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |
| Sales                              and marketing                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |   |   |   | 294,200 |   |   | 287,909 |   |   | (6,291 | ) | (c) |
| General                              and administrative                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   |   | 552,177 |   |   | 478,781 |   |   | (73,396 | ) | (d) |
| Nonrecurring                              items                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   |   |   |   | 154,569 |   |   | --- |   |   | (154,569 | ) | (e) |
| Bad                              debt provision                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |   |   |   |   | 8,566 |   |   | 8,566 |   |   | --- |   |   |
| Depreciation                              and amortization                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | 15,729 |   |   | 141,607 |   |   | 125,878 |   | (f) |
| Total                              operating expenses                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | 1,025,241 |   |   | 916,863 |   |   | (108,378 | ) |   |
| Loss                              from operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | (366,943 | ) |   | (338,248 | ) |   | 28,695 |   |   |
| Other                              income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | 8,019 |   |   | 1,010,288 |   |   | 1,002,269 |   | (g) |
| Loss                              on valuation adjustment of derivatives                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | --- |   |   | (1,385,422 | ) |   | (1,385,422 | ) | (h) |
| Other                              expenses, net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   | (6,651 | ) |   | (162,826 | ) |   | (156,175 | ) | (e) |
| Loss                              before income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | (365,575 | ) |   | (876,208 | ) |   | (510,633 | ) |   |
| Provision                              for income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | 18,005 |   |   | (31,095 | ) |   | (49,100 | ) | (i) |
| Loss                              before extraordinary item                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   |   | (347,570 | ) |   | (907,303 | ) |   | (559,733 | ) |   |
| Extraordinary                              item                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 763,162 |   |   | --- |   |   | (763,162 | ) | (g) |
| Net                              income (loss)                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |   |   |   | $ | 415,592 |   | $ | (907,303 | ) | $ | (1,322,895 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| Net                              earnings (loss) per share:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   | $ | 0.01 |   | $ | (0.02 | ) | $ | (0.03 | ) |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   | $ | 0.01 |   | $ | (0.02 | ) | $ | (0.03 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| Weighted                              average shares outstanding:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | 46,153,189 |   |   | 46,153,189 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   |   | 48,886,294 |   |   | 46,153,189 |   |   | (2,733,105 | ) | (j) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| (a)                              Increase                              from reclassification of rebate reserve adjustment                              from Sales and                              marketing expenses and reclassify                              cost of estimated returns to Cost of sales.                                                                                                                                                                                                                                                                                                                                                                                               |
| (b)                              Increase                              from reclassification of non-capitalized technical                              support wages from                              General and administrative                              expenses, reclassification of fulfillment costs from                              Sales and marketing                              expenses, reclassification                              of Inventory write down expense from operating expenses,                              and                              reclassification of cost                              of estimated returns from net                              revenues. |
| (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)                              Reclassification                              of expenses incurred in a withdrawn public offering                              to Other expenses,                              net.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| (f)                              Increase                              from effects of additional amortization of the software                              license                              agreement.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| (g)                              Reclassification                              of debt forgiveness as other income from net extraordinary                              item.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| (h)                              Fair                              value adjustment on common stock warrants treated as                              derivatives under                              EITF 00-19.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| (i)                              Income                              tax effects of additional software license                              amortization.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
| (j)                              Decrease                              due to correction of error in calculation of potentially                              dilutive common                              stock warrants.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |

----

Table                        of Contents 

| **Findex.com,                                Inc.**                                                                                                       |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                                STATEMENTS OF CASH FLOWS**                                                                                  |
| **For                                the Nine Months Ended September 30, 2005**                                                                           |
| **(Unaudited)**                                                                                                                                           |
|                                                                                                                                                      |
|                                                                                                                                                      |   | **As                                Originally Reported** |   |   | **As                                Restated** |   |   | **Change** |   |   |
| Cash                                flows from operating activities:                                                                                      |   |
| Cash                                received from customers                                                                                               |   |   |   |   | $ | 4,049,153 |   | $ | 4,049,153 |   | $ | --- |   |   |
| Cash                                paid to suppliers and employees                                                                                       |   |   |   |   |   | (3,565,309 | ) |   | (3,565,309 | ) |   | --- |   |   |
| Other                                operating activities, net                                                                                            |   |   |   |   |   | (3,910 | ) |   | (3,910 | ) |   | --- |   |   |
| Net                                cash provided by operating activities                                                                                  |   |   |   |   |   | 479,934 |   |   | 479,934 |   |   | --- |   |   |
| Cash                                flows from investing activities:                                                                                      |   |   |   |   |
| Software                                development costs                                                                                                 |   |   |   |   |   | (766,151 | ) |   | (766,151 | ) |   | --- |   |   |
| Other                                investing activities, net                                                                                            |   |   |   |   |   | 15,300 |   |   | 15,300 |   |   | --- |   |   |
| Net                                cash (used) by investing activities                                                                                    |   |   |   |   |   | (750,851 | ) |   | (750,851 | ) |   | --- |   |   |
| Cash                                flows from financing activities:                                                                                      |   |   |   |   |
| Payments                                made on long-term notes payable                                                                                   |   |   |   |   |   | (30,604 | ) |   | (30,604 | ) |   | --- |   |   |
| Net                                cash (used) by financing activities                                                                                    |   |   |   |   |   | (30,604 | ) |   | (30,604 | ) |   | --- |   |   |
| Net                                (decrease) in cash and cash equivalents                                                                                |   | (301,521 | ) |   | (301,521 | ) |   | --- |   |   |
| Cash                                and cash equivalents, beginning of year                                                                               |   | 341,359 |   |   | 341,359 |   |   | --- |   |   |
| Cash                                and cash equivalents, end of period                                                                                   |   |   |   |   | $ | 39,838 |   | $ | 39,838 |   | $ | --- |   |   |
|                                                                                                                                                      |   |   |   |   |
| Reconciliation                                of net loss to cash flows from operating activities:                                                        |   |   |   |   |
| Net                                loss                                                                                                                   |   |   |   |   | $ | (718,237 | ) | $ | (1,593,229 | ) | $ | ($874,992 | ) | (a) |
| Adjustments                                to reconcile net loss to net cash                                                                              |   |   |   |   |   |   |
| provided                                (used) by operating activities:                                                                                   |   |   |   |   |   |   |
| Software                                development costs amortized                                                                                       |   |   |   |   |   | 524,989 |   |   | 524,989 |   |   | --- |   |   |
| Loss                                on valuation adjustment of derivatives                                                                                |   |   |   |   |   | --- |   |   | 874,992 |   |   | 874,992 |   | (a) |
| Provision                                for bad debts                                                                                                    |   |   |   |   |   | 29,650 |   |   | 29,650 |   |   | --- |   |   |
| Depreciation                                and amortization                                                                                              |   |   |   |   |   | 436,903 |   |   | 436,903 |   |   | --- |   |   |
| Loss                                on disposal of property and equipment                                                                                 |   |   |   |   |   | 1,869 |   |   | 1,869 |   |   | --- |   |   |
| Change                                in assets and liabilities:                                                                                          |   |   |   |   |   |   |
| Decrease                                in accounts receivable                                                                                            |   |   |   |   |   | 71,786 |   |   | 71,786 |   |   | --- |   |   |
| Decrease                                in inventories                                                                                                    |   |   |   |   |   | 22,231 |   |   | 22,231 |   |   | --- |   |   |
| Decrease                                in refundable income taxes                                                                                        |   |   |   |   |   | 7,164 |   |   | 7,164 |   |   | --- |   |   |
| Decrease                                in prepaid expenses                                                                                               |   |   |   |   |   | 55,509 |   |   | 55,509 |   |   | --- |   |   |
| Increase                                in accrued royalties                                                                                              |   |   |   |   |   | 40,831 |   |   | 40,831 |   |   | --- |   |   |
| Increase                                in accounts payable                                                                                               |   |   |   |   |   | 65,858 |   |   | 65,858 |   |   | --- |   |   |
| Increase                                in income taxes payable                                                                                           |   |   |   |   |   | 180 |   |   | 180 |   |   | --- |   |   |
| (Decrease)                                in deferred taxes                                                                                               |   |   |   |   |   | (187,362 | ) |   | (187,362 | ) |   | --- |   |   |
| Increase                                in other liabilities                                                                                              |   |   |   |   |   | 128,563 |   |   | 128,563 |   |   | --- |   |   |
| Net                                cash provided by operating activities                                                                                  |   |   |   |   | $ | 479,934 |   | $ | 479,934 |   | $ | --- |   |   |
|                                                                                                                                                      |   |   |   |   |
| (a)                                Loss                                increase from fair value adjustment of                                derivatives. |

----

Table                          of Contents 

| **Findex.com,                                  Inc.**                                                                                                                                                                           |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                                  STATEMENTS OF CASH FLOWS**                                                                                                                                                      |
| **For                                  the Nine Months Ended September 30, 2004**                                                                                                                                               |
| **(Unaudited)**                                                                                                                                                                                                                 |
|                                                                                                                                                                                                                            |
|                                                                                                                                                                                                                            |   | **As                                  Originally Reported** |   |   | **As                                  Restated** |   |   | **Change** |   |   |
| Cash                                  flows from operating activities:                                                                                                                                                          |   |
| Cash                                  received from customers                                                                                                                                                                   |   |   |   |   | $ | 3,607,255 |   | $ | 3,607,255 |   | $ | --- |   |   |
| Cash                                  paid to suppliers and employees                                                                                                                                                           |   |   |   |   |   | (4,368,409 | ) |   | (4,368,409 | ) |   | --- |   |   |
| Other                                  operating activities, net                                                                                                                                                                |   |   |   |   |   | (34,235 | ) |   | (34,235 | ) |   | --- |   |   |
| Net                                  cash (used) by operating activities                                                                                                                                                        |   |   |   |   |   | (795,389 | ) |   | (795,389 | ) |   | --- |   |   |
| Cash                                  flows from investing activities:                                                                                                                                                          |   |   |   |   |
| Software                                  development costs                                                                                                                                                                     |   |   |   |   |   | (415,197 | ) |   | (415,197 | ) |   | --- |   |   |
| Other                                  investing activities, net                                                                                                                                                                |   |   |   |   |   | (57,152 | ) |   | (7,152 | ) |   | 50,000 |   | (a) |
| Net                                  cash (used) by investing activities                                                                                                                                                        |   |   |   |   |   | (472,349 | ) |   | (422,349 | ) |   | 50,000 |   |   |
| Cash                                  flows from financing activities:                                                                                                                                                          |   |   |   |   |
| Proceeds                                  from (payments on) line of credit, net                                                                                                                                                |   |   |   |   |   | (20,933 | ) |   | (20,933 | ) |   | --- |   |   |
| Payments                                  made on long-term notes payable                                                                                                                                                       |   |   |   |   |   | (202,551 | ) |   | (202,551 | ) |   | --- |   |   |
| Proceeds                                  from convertible notes payable                                                                                                                                                        |   |   |   |   |   | 240,000 |   |   | 240,000 |   |   | --- |   |   |
| Stock                                  offering costs paid                                                                                                                                                                      |   |   |   |   |   | (51,047 | ) |   | (51,047 | ) |   | --- |   |   |
| Proceeds                                  from issuance of common stock and warrants                                                                                                                                            |   |   |   |   |   | 1,750,000 |   |   | 1,750,000 |   |   | --- |   |   |
| Net                                  cash provided by financing activities                                                                                                                                                      |   |   |   |   |   | 1,715,469 |   |   | 1,715,469 |   |   | --- |   |   |
| Net                                  increase in cash and cash equivalents                                                                                                                                                      |   | 447,731 |   |   | 497,731 |   |   | 50,000 |   |   |
| Cash                                  and cash equivalents, beginning of year                                                                                                                                                   |   | 142,022 |   |   | 41,668 |   |   | (100,354 | ) | (a) |
| Cash                                  and cash equivalents, end of period                                                                                                                                                       |   |   |   |   | $ | 589,753 |   | $ | 539,399 |   | $ | (50,354 | ) |   |
|                                                                                                                                                                                                                            |   |   |   |   |
| Reconciliation                                  of net income (loss) to cash flows from operating                                  activities:                                                                                  |   |   |   |   |
| Net                                  income (loss)                                                                                                                                                                              |   |   |   |   | $ | 713,357 |   | $ | (1,044,573 | ) | $ | (1,757,930 | ) |   |
| Adjustments                                  to reconcile net income (loss)to net cash                                                                                                                                          |   |   |   |   |   |   |
| provided                                  (used) by operating activities:                                                                                                                                                       |   |   |   |   |   |   |
| Software                                  development costs amortized                                                                                                                                                           |   |   |   |   |   | 397,627 |   |   | 397,627 |   |   | --- |   |   |
| Provision                                  for bad debts                                                                                                                                                                        |   |   |   |   |   | 11,066 |   |   | 11,066 |   |   | --- |   |   |
| Common                                  stock and warrants issued for services                                                                                                                                                  |   |   |   |   |   | 73,700 |   |   | 73,700 |   |   | --- |   |   |
| Loss                                  on valuation adjustment of derivatives                                                                                                                                                    |   |   |   |   |   | --- |   |   | 1,385,422 |   |   | 1,385,422 |   | (d) |
| Rebate                                  reserve adjustment                                                                                                                                                                      |   |   |   |   |   | (266,301 | ) |   | --- |   |   | 266,301 |   | (c) |
| Depreciation                                  and amortization                                                                                                                                                                  |   |   |   |   |   | 38,615 |   |   | 416,245 |   |   | 377,630 |   | (b) |
| Extraordinary                                  item                                                                                                                                                                             |   |   |   |   |   | (1,000,662 | ) |   | --- |   |   | 1,000,662 |   | (e) |
| Debt                                  foregiveness                                                                                                                                                                              |   |   |   |   |   | --- |   |   | (1,000,662 | ) |   | (1,000,662 | ) | (e) |
| Loss                                  on disposal of property and equipment                                                                                                                                                     |   |   |   |   |   | 141 |   |   | 141 |   |   | --- |   |   |
| Change                                  in assets and liabilities:                                                                                                                                                              |   |   |   |   |   |   |
| Decrease                                  in accounts receivable                                                                                                                                                                |   |   |   |   |   | 57,887 |   |   | 57,887 |   |   | --- |   |   |
| Decrease                                  in inventories                                                                                                                                                                        |   |   |   |   |   | 109,800 |   |   | 109,800 |   |   | --- |   |   |
| (Increase)                                  in refundable income taxes payable                                                                                                                                                  |   |   |   |   |   | (2,948 | ) |   | (2,948 | ) |   | --- |   |   |
| (Increase)                                  in prepaid expenses                                                                                                                                                                 |   |   |   |   |   | (114,629 | ) |   | (114,629 | ) |   | --- |   |   |
| (Decrease)                                  in accrued royalties                                                                                                                                                                |   |   |   |   |   | (381,677 | ) |   | (381,677 | ) |   | --- |   |   |
| (Decrease)                                  in accounts payable                                                                                                                                                                 |   |   |   |   |   | (407,683 | ) |   | (407,683 | ) |   | --- |   |   |
| (Decrease)                                  in income taxes payable                                                                                                                                                             |   |   |   |   |   | (950 | ) |   | (950 | ) |   | --- |   |   |
| Increase                                  in deferred taxes                                                                                                                                                                     |   |   |   |   |   | 220,316 |   |   | 90,931 |   |   | (129,385 | ) | (f) |
| (Decrease)                                  in other liabilities                                                                                                                                                                |   |   |   |   |   | (243,048 | ) |   | (385,086 | ) |   | (142,038 | ) | (c) |
| Net                                  cash used by operating activities                                                                                                                                                          |   |   |   |   | $ | (795,389 | ) | $ | (795,389 | ) | $ | --- |   |   |
|                                                                                                                                                                                                                            |   |   |   |   |
| (a)                                  Reclassification                                  of restricted cash held by merchant banker as other                                  asset.                                              |
| (b)                                  Increase                                  from additional software license amortization.                                                                                                   |
| (c)                                  Reclassification                                  of Rebate reserve adjustment as decrease in other                                  liabilities.                                          |
| (d)                                  Fair                                  value adjustment on common stock warrants treated                                  as derivatives under                                  EITF 00-19. |
| (e)                                  Reclassify                                  extraordinary item as debt forgiveness.                                                                                                        |
| (f)                                  Net                                  income tax effects of additional software                                  amortization.                                                              |

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Table          of Contents 

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

***Cautionary      Statement Regarding Forward-Looking Statements***

*This      Form 10-QSB, press releases and certain information provided periodically in      writing or orally by our officers or our agents contain statements which      constitute forward-looking statements. 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 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, 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 the period      ending December 31, 2004. Except as required by law, we undertake no obligation      to update any of the forward-looking statements in this Form 10-QSB after the      date of this report.*

**MANAGEMENT      OVERVIEW**

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***Results      Of Operations for Quarters Ending September 30, 2005 and September 30,      2004***

| **Statement                      of Operations for Nine Months Ended September 30** |   |   | **2005**       |   |   |   | 2004       |   |   |   | Change     |   |   | %    |   |
|-------------------------------------------------------------------------------------|--------|--------|----------------|--------|--------|--------|------------|--------|--------|--------|------------|--------|--------|------|--------|
| Net                      revenues                                                   |   | **$**  | **3,978,019**  |   |   | $      | 3,664,060  |   |   | $      | 313,959    |   |   | 9    | %      |
| Cost                      of sales                                                  |   | **$**  | **1,276,227**  |   |   | $      | 1,171,661  |   |   | $      | 104,566    |   |   | 9    | %      |
| Gross                      profit                                                   |   | **$**  | **2,701,792**  |   |   | $      | 2,492,399  |   |   | $      | 209,393    |   |   | 8    | %      |
| Total                      operating expenses                                       |   | **$**  | **(3,317,410** | **)**  |   | $      | (2,876,077 | )      |   | $      | (441,333   | )      |   | 15   | %      |
| Other                      income                                                   |   | **$**  | **75**         |   |   | $      | 1,010,288  |   |   | $      | (1,010,213 | )      |   | -100 | %      |
| Loss                      on valuation adjustment of derivatives                    |   | **$**  | **(874,992**   | **)**  |   | $      | (1,385,422 | )      |   | $      | 510,430    |   |   | -37  | %      |
| Other                      expenses                                                 |   | **$**  | **(289,876**   | **)**  |   | $      | (193,344   | )      |   | $      | (96,532    | )      |   | 50   | %      |
| Loss                      before income taxes                                       |   | **$**  | **(1,780,411** | **)**  |   | $      | (952,156   | )      |   | $      | (828,255   | )      |   | 87   | %      |
| Provision                      for income taxes                                     |   | **$**  | **187,182**    |   |   | $      | (92,417    | )      |   | $      | 279,599    |   |   | -303 | %      |
| Net                      loss                                                       |   | **$**  | **(1,593,229** | **)**  |   | $      | (1,044,573 | )      |   | $      | (548,656   | )      |   | 53   | %      |

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Table                of Contents 

***Revenues***

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Table            of Contents 

| **Revenues                      for Three Months Ended September 30** |   |   | **2005**      |   |   | **%                      to Sales** |   |   |   | 2004      |   |   | %                      to Sales |   |   |   | Change  |   |   | %   |   |
|-----------------------------------------------------------------------|--------|--------|---------------|--------|--------|-------------------------------------|--------|--------|--------|-----------|--------|--------|---------------------------------|--------|--------|--------|---------|--------|--------|-----|--------|
| Gross                      sales                                      |   | **$**  | **1,233,389** |   |   | **100**                             | **%**  |   | $      | 1,125,275 |   |   | 100                             | %      |   | $      | 108,114 |   |   | 10  | %      |
| Add                      rebate adjustment                            |   |   | **4,910**     |   |   | **---**                             | **%**  |   |   | ---       |   |   | ---                             | %      |   |   | 4,910   |   |   | --- | %      |
| Less                      reserve for sales returns and allowances    |   |   | **(214,691**  | **)**  |   | **-17**                             | **%**  |   |   | (115,068  | )      |   | -10                             | %      |   |   | (99,623 | )      |   | 87  | %      |
| Net                      sales                                        |   | **$**  | **1,023,609** |   |   | **83**                              | **%**  |   | $      | 1,010,207 |   |   | 90                              | %      |   | $      | 13,401  |   |   | 1   | %      |

| **Revenues                      for Nine Months Ended September 30** |   |   | **2005**      |   |   | **%                      to Sales** |   |   |   | 2004      |   |   | %                      to Sales |   |   |   | Change   |   |   | %   |   |
|----------------------------------------------------------------------|--------|--------|---------------|--------|--------|-------------------------------------|--------|--------|--------|-----------|--------|--------|---------------------------------|--------|--------|--------|----------|--------|--------|-----|--------|
| Gross                      sales                                     |   | **$**  | **4,744,759** |   |   | **100**                             | **%**  |   | $      | 3,898,250 |   |   | 100                             | %      |   | $      | 846,510  |   |   | 22  | %      |
| Add                      rebate adjustment                           |   |   | **14,730**    |   |   | **---**                             | **%**  |   |   | 202,548   |   |   | 5                               | %      |   |   | (187,817 | )      |   | -93 | %      |
| Less                      reserve for sales returns and allowances   |   |   | **(781,471**  | **)**  |   | **-16**                             | **%**  |   |   | (436,737  | )      |   | -11                             | %      |   |   | (344,733 | )      |   | 79  | %      |
| Net                      sales                                       |   | **$**  | **3,978,019** |   |   | **84**                              | **%**  |   | $      | 3,664,060 |   |   | 94                              | %      |   | $      | 313,959  |   |   | 8   | %      |

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***Cost      of Sales***

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Table            of Contents 

|                                                                             |   | **Three                    Months Ended **September                    30,**** | **Nine                    Months Ended **September                    30,**** |
|----------------------------------------------------------------------------------|--------|--------------------------------------------------------------------------------|-------------------------------------------------------------------------------|
|                                                                             |   |                                                                           | **2005**                                                                      |   |   | 2004 |   |   | **2005** |   |   | 2004 |   |
| Beginning                    balance                                             |   | **$**                                                                          | **931,103**                                                                   |   | $ | 504,497 |   | **$** | **701,289** |   | $ | 584,706 |   |
| Capitalized                                                                      |   |                                                                           | **171,990**                                                                   |   |   | 237,148 |   |   | **766,151** |   |   | 415,196 |   |
| Amortized                    (Cost of sales)                                     |   |                                                                           | **160,642**                                                                   |   |   | 139,369 |   |   | **524,989** |   |   | 397,626 |   |
| Ending                    Balance                                                |   | **$**                                                                          | **942,451**                                                                   |   | $ | 602,276 |   | **$** | **942,451** |   | $ | 602,276 |   |
| Research                    and development expense (General and administrative) |   | **$**                                                                          | **63,164**                                                                    |   | $ | 532 |   | **$** | **130,407** |   | $ | 44,228 |   |

***Sales,      General and Administrative***

| **Sales,                  General and Administrative Costs for Nine Months Ended September                  30** |   |   | **2005**      |   |   | **%                  to Sales** |   |   |   | 2004      |   |   | %                  to Sales |   |   |   | Change  |   |   | %   |   |
|------------------------------------------------------------------------------------------------------------------|--------|--------|---------------|--------|--------|---------------------------------|--------|--------|--------|-----------|--------|--------|-----------------------------|--------|--------|--------|---------|--------|--------|-----|--------|
| ***Selected                  expenses:***                                                                        |        |        |               |        |        |                                 |        |   |        |           |        |        |                             |        |   |        |         |        |        |     |        |
| Commissions                                                                                                      |   | **$**  | **611,653**   |   |   | **13**                          | **%**  |   | $      | 576,482   |   |   | 15                          | %      |   | $      | 35,171  |   |   | 6   | %      |
| Advertising                  and direct marketing                                                                |   |   | **419,217**   |   |   | **9**                           | **%**  |   |   | 221,928   |   |   | 6                           | %      |   |   | 197,288 |   |   | 89  | %      |
| **Total                  sales and marketing**                                                                   |   | **$**  | **1,030,870** |   |   | **22**                          | **%**  |   | $      | 798,410   |   |   | 20                          | %      |   | $      | 232,459 |   |   | 29  | %      |
| Research                  and development                                                                        |   | **$**  | **130,407**   |   |   | **3**                           | **%**  |   | $      | 44,228    |   |   | 1                           | %      |   | $      | 86,180  |   |   | 195 | %      |
| Personnel                  costs                                                                                 |   |   | **973,620**   |   |   | **21**                          | **%**  |   |   | 946,222   |   |   | 24                          | %      |   |   | 27,398  |   |   | 3   | %      |
| Legal                                                                                                            |   |   | **157,970**   |   |   | **3**                           | **%**  |   |   | 21,742    |   |   | 1                           | %      |   |   | 136,228 |   |   | 627 | %      |
| Telecommunications                                                                                               |   |   | **42,605**    |   |   | **1**                           | **%**  |   |   | 107,720   |   |   | 3                           | %      |   |   | (65,115 | )      |   | -60 | %      |
| Corporate                  services                                                                              |   |   | **73,972**    |   |   | **2**                           | **%**  |   |   | 53,965    |   |   | 1                           | %      |   |   | 20,007  |   |   | 37  | %      |
| Administration                                                                                                   |   |   | **13,263**    |   |   | **0**                           | **%**  |   |   | 101,756   |   |   | 3                           | %      |   |   | (88,493 | )      |   | -87 | %      |
| Other                  general and administrative costs                                                          |   |   | **428,150**   |   |   | **9**                           | **%**  |   |   | 374,723   |   |   | 10                          | %      |   |   | 53,427  |   |   | 14  | %      |
| **Total                  general and administrative**                                                            |   | **$**  | **1,819,987** |   |   | **38**                          | **%**  |   | $      | 1,650,355 |   |   | 42                          | %      |   | $      | 169,632 |   |   | 10  | %      |

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Table              of Contents 

***Other      Income and Expenses***

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Table            of Contents 

***Derivatives***

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

***Amortization***

***Income      Tax Benefits***

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Table            of Contents 

***Liquidity      And Capital Resources***

| **Working                        Capital at September 30** |   |   | **2005**       |   |   | 2004       |   |   | Change   |   |   |  % |   |
|------------------------------------------------------------|--------|--------|----------------|--------|--------|------------|--------|--------|----------|--------|--------|---------|--------|
| Current                        assets                      |   | **$**  | **1,025,946**  |   | $      | 1,138,544  |   | $      | (112,598 | )      |   | -10     | %      |
| Current                        liabilites                  |   | **$**  | **4,438,500**  |   | $      | 4,395,404  |   | $      | 43,096   |   |   | 1       | %      |
| Retained                        deficit                    |   | **$**  | **(7,764,059** | **)**  | $      | (8,179,456 | )      | $      | 415,397  |   |   | -5      | %      |

| **Cash                  Flows for Nine Months Ended September 30**  |   |   | **2005**     |   |   | 2004      |   |   | Change     |   |   | %    |   |
|---------------------------------------------------------------------|--------|--------|--------------|--------|--------|-----------|--------|--------|------------|--------|--------|------|--------|
| Cash                  flows provided (used) by operating activities |   | **$**  | **479,934**  |   | $      | (795,389  | )      | $      | 1,275,323  |   |   | -160 | %      |
| Cash                  flows (used) by investing activities          |   | **$**  | **(750,851** | **)**  | $      | (422,349  | )      | $      | (328,502   | )      |   | 78   | %      |
| Cash                  flows provided (used) by financing activities |   | **$**  | **(30,604**  | **)**  | $      | 1,715,469 |   | $      | (1,746,073 | )      |   | -102 | %      |

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Table            of Contents 

***Contractual      Liabilities***

| 2005                                                |   | $      | 20,333  |
|-----------------------------------------------------|--------|--------|---------|
| 2006                                                |   |   | 69,451  |
| 2007                                                |   |   | 27,288  |
| Total                future minimum rental payments |   | $      | 117,072 |

| 2005                                                                         |   | $      | 3,432  |
|------------------------------------------------------------------------------|--------|--------|--------|
| 2006                                                                         |   |   | 13,726 |
| 2007                                                                         |   |   | 13,726 |
| 2008                                                                         |   |   | 13,726 |
| 2009                                                                         |   |   | 12,582 |
| Total                minimum lease payments                                  |   |   | 57,192 |
| Less:                Amount representing interest                            |   |   | 12,086 |
| Total                obligations under capital lease                         |   |   | 45,106 |
| Less:                Current installments of obligations under capital lease |   |   | 8,922  |
| Long-term                obligation under capital lease                      |   | $      | 36,184 |

***The      Potential Impact of Known Facts, Commitments, Events and Uncertainties on Future      Operating Results or Future Liquidity Requirements***

***New      Accounting Pronouncements***

*Accounting      for Stock Issued to Employees,*
*Accounting      for Stock Based Compensation*
*Share-Based      Payment*

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Table          of Contents 

**ITEM      3. CONTROLS AND PROCEDURES**

**(a)**
**Evaluation      of Disclosure Controls and Procedures.**

**(b)**
**Changes      In Internal Controls Over Financial Reporting.**

No      changes in our disclosure controls and procedures, internal controls over      financial reporting or other factors have occurred during the fiscal quarter      covered by this report that would materially affect or be reasonably likely      to      materially affect our disclosure controls and procedures or internal controls      over financial reporting.

**PART      II - OTHER INFORMATION**

**ITEM      1. LEGAL PROCEEDINGS. **

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

**ITEM      3. DEFAULTS UPON SENIOR SECURITIES.**

**ITEM      4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS.**

**ITEM      5. OTHER INFORMATION.**

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Table          of Contents 

**ITEM      6. EXHIBITS.**

| **No.** | **Description                  of Exhibit**                                                                                                                                                                                                                                          |
|---------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|    |                                                                                                                                                                                                                                                                                 |
| 2.1     | Share                  Exchange Agreement between Findex.com, Inc. and the stockholders                  of Reagan                  Holdings, Inc. dated March 7, 2000, incorporated by reference to                  Exhibit                  2.1 on Form 8-K filed March 15, 2000. |
|    |                                                                                                                                                                                                                                                                                 |
| 3(i)(1) | Articles                  of Incorporation of Findex.com, Inc., incorporated by reference                  to Exhibit                  3.1 on Form 8-K filed March 15, 2000.                                                                                                         |
|    |                                                                                                                                                                                                                                                                                 |

| 3(i)(2) | Amendment                    to Articles of Incorporation of Findex.com, Inc. dated November                    12, 2004                    incorporated by reference to Exhibit 3.1(ii) on Form 10-QSB filed                    November                    12, 2004.                                                                |
|---------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|    |                                                                                                                                                                                                                                                                                                                                  |
| 3(ii)   | By-Laws                    of Findex.com, Inc., incorporated by reference to Exhibit 3.3                    on Form 8-K                    filed March 15, 2000.                                                                                                                                                                      |
|    |                                                                                                                                                                                                                                                                                                                                  |
| 10.1    | Stock                    Incentive Plan of Findex.com, Inc. dated May 7, 1999, incorporated                    by                    reference to Exhibit 10.1 on Form 10-KSB/A filed May 13,                    2004.                                                                                                                |
|    |                                                                                                                                                                                                                                                                                                                                  |
| 10.2    | Share                    Exchange Agreement between Findex.com, Inc. and the stockholders                    of Reagan                    Holdings Inc., dated March 7, 2000, incorporated by reference                    to Exhibit                    2.1 on Form 8-K filed March 15, 2000.                                        |
|    |                                                                                                                                                                                                                                                                                                                                  |
| 10.3    | License                    Agreement between Findex.com, Inc. and Parsons Technology, Inc.                    dated June                    30, 1999, incorporated by reference to Exhibit 10.3 on Form 10-KSB/A                    filed                    May 13, 2004.                                                            |
|    |                                                                                                                                                                                                                                                                                                                                  |
| 10.4    | Employment                    Agreement between Findex.com, Inc. and Steven Malone dated July                    25, 2003,                    incorporated by reference to Exhibit 10.4 on Form 10-KSB/A filed                    May 13,                    2004.                                                                    |
|    |                                                                                                                                                                                                                                                                                                                                  |
| 10.5    | Employment                    Agreement between Findex.com, Inc. and Kirk Rowland dated July                    25, 2003,                    incorporated by reference to Exhibit 10.5 on Form 10-KSB/A filed                    May 13,                    2004.                                                                     |
|    |                                                                                                                                                                                                                                                                                                                                  |
| 10.6    | Employment                    Agreement between Findex.com, Inc. and William Terrill dated                    June 7, 2002,                    incorporated by reference to Exhibit 10.6 on Form 10-KSB/A filed                    May 13,                    2004.                                                                   |
|    |                                                                                                                                                                                                                                                                                                                                  |
| 10.7    | Restricted                    Stock Compensation Agreement between Findex.com, Inc. and John                    A. Kuehne                    dated July 25, 2003, incorporated by reference to Exhibit 10.7                    on Form                    10-KSB/A filed May 13, 2004.                                                |
|    |                                                                                                                                                                                                                                                                                                                                  |
| 10.8    | Restricted                    Stock Compensation Agreement between Findex.com, Inc. and Henry                    M.                    Washington dated July 25, 2003, incorporated by reference to                    Exhibit 10.8                    on Form 10-KSB/A filed May 13, 2004.                                           |
|    |                                                                                                                                                                                                                                                                                                                                  |
| 10.9    | Restricted                    Stock Compensation Agreement between Findex.com, Inc. and William                    Terrill                    dated July 25, 2003, incorporated by reference to Exhibit 10.9                    on Form                    10-KSB/A filed May 13, 2004.                                               |
|    |                                                                                                                                                                                                                                                                                                                                  |
| 10.10   | Stock                    Purchase Agreement, including the form of warrant agreement,                    between                    Findex.com, Inc. and Barron Partners, LP dated July 19, 2004,                    incorporated                    by reference to Exhibit 10.1 on Form 8-K filed July 28,                    2004. |
|    |                                                                                                                                                                                                                                                                                                                                  |

| 10.11  | Amendment                              No. 1 to Barron Partners, LP Stock Purchase Agreement                              dated September 30,                              2004, incorporated by reference to Exhibit 10.3 on                              Form 8-K filed October                              6, 2004.         |
|--------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                            |
| 10.12  | Registration                              Rights Agreement between Findex.com, Inc. and Barron                              Partners, LP dated                              July 26, 2004, incorporated by reference to Exhibit                              10.2 on Form 8-K filed                              July 28, 2004. |
|   |                                                                                                                                                                                                                                                                                                                            |
| 10.13  | Waiver                              certificate between Findex.com, Inc. and Barron Partners,                              LP dated                              September 16, 2004, incorporated by reference to Exhibit                              10.4 on Form 8-K                              filed October 6, 2004.     |
|   |                                                                                                                                                                                                                                                                                                                            |
| 31.1   | Certification                              of Findex.com, Inc. Chief Executive Officer, Steven                              Malone, required by                              Rule 13a-14(a) or Rule 15d-14(a), and dated December 14, 2005. FILED                              HEREWITH.                                   |
|   |                                                                                                                                                                                                                                                                                                                            |
| 31.2   | Certification                              of Findex.com, Inc. Chief Financial Officer, Kirk R.                              Rowland, required by                              Rule 13a-14(a) or Rule 15d-14(a), and dated December 14, 2005. FILED                              HEREWITH.                                 |
|   |                                                                                                                                                                                                                                                                                                                            |

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| 32.1   | Certification                              of Findex.com, Inc. Chief Executive Officer, Steven                              Malone, required by                              Rule 13a-14(b) or Rule 15d-14(b) and Section 1350 of                              Chapter 63 of Title                              18 of the United States Code (18 U.S.C. 1350), and                              dated December 14,                              2005. FILED HEREWITH.   |
|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| 32.2   | Certification                              of Findex.com, Inc. Chief Financial Officer, Kirk R.                              Rowland, required by                              Rule 13a-14(b) or Rule 15d-14(b) and Section 1350 of                              Chapter 63 of Title                              18 of the United States Code (18 U.S.C. 1350), and                              dated December 14,                              2005. FILED HEREWITH. |
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**Signatures**

|                                            |   | **FINDEX.COM,                    INC.**                  |   |
|-------------------------------------------------|--------|----------------------------------------------------------|--------|
|                                            |   |                                                     |   |
| Date: December                    14, 2005 | By     | /s/                    Steven Malone                     |   |
|                                            |   | Steven                    Malone                         |   |
|                                            |   | President                    and Chief Executive Officer |   |

|                                            |   |                                       |   |
|-------------------------------------------------|--------|--------------------------------------------|--------|
| Date: December                    14, 2005 | By     | /s/                    Kirk R. Rowland     |   |
|                                            |   | Kirk                    R. Rowland, CPA    |   |
|                                            |   | Chief                    Financial Officer |   |

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