**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION **

**Washington,      D.C. 20549 **

**FORM      10-QSB/A**

**Amendment        No. 2**

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

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

**FINDEX.COM,      INC.**

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

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

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

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

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

**APPLICABLE      ONLY TO CORPORATE ISSUERS**

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

----

**Explanatory      Note**

| ·   | In                June 1999 we entered into a certain software license agreement with                Parsons Technology, Inc. to manufacture, distribute and sell a variety                of                software titles, including QuickVerse®and                Membership Plus®,                by far our two largest selling titles. During                the quarter ended June 30, 2002, we reached a tentative settlement                agreement in an arbitration arising out of the 1999 license with                The                Learning Company (“TLC”), the licensor-assignee at the time. The tentative                settlement agreement forgave the final, unpaid installment due on                the 1999                license and extended the term from 10 years to 50 years. We originally                recorded the final, unpaid installment ($1,051,785) as an offset                against                the recorded historical cost of the 1999 license, 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 an asset in which the consideration                given                is cash is measured by the amount of cash paid, our management has                since                concluded that too much time had passed between the date of the 1999                license and the date of the tentative settlement agreement for such                an                offset to be appropriate. Therefore, we have recognized the extinguishment                of the liability owed to TLC as income in our consolidated statement                of                operations for the year ended December 31, 2002. This adjustment                reduced                our retained deficit at September 30, 2003 and 2004 which was originally                reported but had no effect on our condensed consolidated statements                of                operations or consolidated statements of cash flows for the periods                then                ended. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the quarter ended December 31, 2003, we reached a final settlement                agreement in a second dispute arising out of the 1999 license with                Zondervan and TLC. This final settlement extended the life of the                1999                license, and the trademarks included therein, indefinitely. We originally                reassessed the useful life of the 1999 license 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                on the                basis of our going concern opinions for the years ended December                31, 2002                and 2003. Therefore, we have restored the estimated economic useful                life                to the original 10 years and have recalculated annual amortization                accordingly. This adjustment increased our retained deficit at September                30, 2003 (for the prior years’ amortization and related income tax                effects) and decreased our net income for the three and nine months                ended                September 30, 2004. There was no net effect on our consolidated statements                of cash flows for the nine months ended September 30, 2003 and 2004,                respectively. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

----

| ·   | 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 ($3,062,500 at September 30,                    2004) and                    have included the net change in fair value through September                    30, 2004                    ($1,385,422) in other expenses on the consolidated statements                    of                    operations. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the year ended December 31, 2003, we decided to no longer provide                support                for and to destroy all remaining inventory of certain of our products.                We                originally recorded this as a non-recurring item in the other income                (expense) section of our consolidated statements of operations for                the                year ended December 31, 2003. We have revised our condensed consolidated                statements of operations for the three and nine months ended September                30,                2003 to reflect this obsolete inventory in the cost of Sales                section. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the year ended December 31, 2003, we reached a final settlement agreement                in our dispute with Zondervan and TLC. As part of the settlement                process,                we conducted an internal audit (verified by an independent auditor                provided by TLC) of the accrued royalties owed Zondervan. The audit                revealed that accrued royalties had been overstated due to the 2001                bad                debt recognition of TLC’s trade accounts receivable balance. The amount by                which the accrued royalties had been overstated remained part of                our                dispute with Zondervan and as such remained in our liabilities until                a                final settlement agreement was reached. We originally had reported                the                adjustment as a non-recurring item in the other income (expense)                section                of our consolidated statements of operations. The revised condensed                consolidated statements of operations for the three and nine months                ended                September 30, 2003 reflects the adjustment as other income in the                other                income (expense) section. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                  the year ended December 31, 2003, we reclassified loan proceeds,                  and the                  corresponding accrued interest payable, that were previously recorded                  as                  an unsecured note payable. The proceeds were initially recorded                  as an                  unsecured note payable in 1999, based on an oral understanding                  with an                  employee of a third-party consultant. We had historically accrued                  interest                  on the outstanding balance at 9%, the rate deemed reasonable by                  our                  management at the time of the oral agreement. We continued to accrue                  interest on the proceeds until we made the determination to reclassify                  the                  proceeds and accumulated accrued interest based on the fact that                  (i) the                  obligation exists, if at all, solely pursuant to an oral loan agreement                  made in 1999 in the State of North Carolina with a representative                  of the                  party to whom the obligation was believed to have been owed, (ii)                  no party                  has ever made any demand for repayment thereof despite the fact                  that no                  payments have ever been made on the obligation, (iii) the party                  believed                  to be owed the obligation, upon inquiry, claims no record of any                  such                  obligation, and (iv) the State of North Carolina statute of limitations                  applicable to oral agreements, believed to govern the continued                  enforceability of the obligation, had expired. We originally reported                  the                  reclassification as a non-recurring item in the other income (expense)                  section of our consolidated statements of operations for the year                  ended                  December 31, 2003. We have revised our condensed consolidated statements                  of operations for the three and nine months ended September 30,                  2003 to                  reflect the adjustment as other income in the other income (expense)                  section. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the three months ended March 31, 2004, and as a direct result of                the final                settlement agreement with Zondervan and TLC, we wrote-off certain                inventory containing Zondervan-owned content. Though not technologically                obsolete, we were unable to sell the inventory under the terms of                the                final settlement agreement. We originally recorded this event as                a                non-recurring item in the other income (expense) section of our condensed                consolidated statements of operations. We have revised our condensed                consolidated statements of operations for the three and nine months                ended                September 30, 2004 to reflect this inventory adjustment in the cost                of                sales section. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| ·   | During                the three months ended September 30, 2004, we settled a dispute for                early                termination arising out of an agreement with Swartz Private Equity.                In                connection therewith, we issued 295,692 shares of common stock valued                at                $0.10 per share and paid a cash lump sum of $125,000. We originally                had                recorded this transaction as expenses incurred in a withdrawn public                offering and reflected it as a non-recurring item in our condensed                consolidated statements of operations. We have revised our condensed                consolidated statements of operations for the three and nine months                ended                September 30, 2004 to reflect this transaction as other expenses                in the                other income (expense) section. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the three months ended September 30, 2004, we negotiated a settlement                agreement for debt extinguishment with several of our creditors.                The debt                extinguishment was originally reported as an extraordinary item,                net of                income tax effects, on our condensed consolidated statements of                operations. We have revised our condensed consolidated statements                of                operations for the three and nine months ended September 30, 2004                to                reflect this transaction in the other income                section. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | We                had previously, and erroneously, treated our 2004 rebates reserve                adjustment as an expense recovery in operating expenses. The more                appropriate presentation should have been, and is now, 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)*. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

Item      1Financial      Statements.

Item      2

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

----

**PART      I - FINANCIAL INFORMATION**

**ITEM      1. FINANCIAL STATEMENTS.**

| **Findex.com,                    Inc.**                             |
|---------------------------------------------------------------------|
| **CONDENSED                    CONSOLIDATED BALANCE SHEETS**        |
| **(Unaudited)**                                                     |
|                                                                |
|                                                                |   |   | **September                    30, 2004** |   |   | September                    30, 2003 |   |
|                                                                |   |   | **(Restated)** |   |   | (Restated) |   |
| **Assets**                                                          |
| Current                    assets:                                  |
| Cash                    and cash equivalents                        |   | **$** | **539,399** |   | $ | 38,265 |   |
| Accounts                    receivable, trade                       |   |   | **296,850** |   |   | 141,173 |   |
| Inventory                                                           |   |   | **162,800** |   |   | 252,700 |   |
| Other                    current assets                             |   |   | **139,495** |   |   | 42,464 |   |
| Total                    current assets                             |   |   | **1,138,544** |   |   | 474,602 |   |
| Property                    and equipment, net                      |   |   | **61,518** |   |   | 68,507 |   |
| Software                    license, net                            |   |   | **2,391,660** |   |   | 2,895,168 |   |
| Software                    development, net                        |   |   | **602,276** |   |   | 474,385 |   |
| Restricted                    cash                                  |   |   | **50,354** |   |   | 50,000 |   |
| Other                    assets                                     |   |   | **86,301** |   |   | 58,610 |   |
| Total                    assets                                     |   | **$** | **4,330,653** |   | $ | 4,021,272 |   |
|                                                                |
| **Liabilities                    and stockholders’ equity**   |
| Current                    liabilities:                             |
| Notes                    payable                                    |   | **$** | **240,000** |   | $ | 749,999 |   |
| Accrued                    royalties                                |   |   | **236,949** |   |   | 1,616,556 |   |
| Accounts                    payable, trade                          |   |   | **410,179** |   |   | 582,648 |   |
| Derivatives                                                         |   |   | **3,062,500** |   |   | --- |   |
| Other                    current liabilities                        |   |   | **445,776** |   |   | 1,569,330 |   |
| Total                    current liabilities                        |   |   | **4,395,404** |   |   | 4,518,533 |   |
| Long-term                    note payable                           |   |   | **---** |   |   | 92,537 |   |
| Non-current                    deferred taxes                       |   |   | **808,083** |   |   | 773,765 |   |
| Commitments                    and contingencies                    |
| Stockholders’                    equity:                      |
| Preferred                    stock                                  |   |   | **---** |   |   | 51 |   |
| Common                    stock                                     |   |   | **46,153** |   |   | 21,011 |   |
| Paid-in                    capital                                  |   |   | **7,260,469** |   |   | 7,080,629 |   |
| Retained                    (deficit)                               |   |   | **(8,179,456** | **)** |   | ($8,465,254 | ) |
| Total                    stockholders’ equity                 |   |   | **(872,834** | **)** |   | (1,363,563 | ) |
| Total                    liabilities and stockholders’ equity |   | **$** | **4,330,653** |   | $ | 4,021,272 |   |
|                                                                |
| *See                    accompanying                    notes.*     |

----

| **Findex.com,                    Inc.**                                |
|------------------------------------------------------------------------|
| **CONDENSED                    CONSOLIDATED STATEMENTS OF OPERATIONS** |
| **Three                    and Nine Months Ended September 30**        |
| **(Unaudited)**                                                        |
|                                                                   |
|                                                                   |   | **Three                    Months Ended** | **Nine                    Months Ended** |
|                                                                   |   |   | **2004** |   |   | 2003 |   |   | **2004** |   |   | 2003 |   |
|                                                                   |   |   | **(Restated)** |   |   | (Restated) |   |   | **(Restated)** |   |   | (Restated) |   |
|                                                                   |
| Revenues,                    net of reserves and allowances            |   | **$** | **1,010,207** |   | $ | 796,765 |   | **$** | **3,664,060** |   | $ | 2,644,240 |   |
| Cost                    of sales                                       |   |   | **397,652** |   |   | 272,498 |   |   | **1,137,721** |   |   | 833,641 |   |
| Gross                    profit                                        |   |   | **612,555** |   |   | 524,267 |   |   | **2,526,339** |   |   | 1,810,599 |   |
| Operating                    expenses:                                 |
| Sales                    and marketing                                 |   |   | **287,909** |   |   | 186,841 |   |   | **798,410** |   |   | 521,441 |   |
| General                    and administrative                          |   |   | **512,721** |   |   | 392,700 |   |   | **1,684,295** |   |   | 1,206,773 |   |
| Bad                    debt provision                                  |   |   | **8,566** |   |   | 4,893 |   |   | **11,066** |   |   | 4,893 |   |
| Depreciation                    and amortization                       |   |   | **141,607** |   |   | 137,039 |   |   | **416,246** |   |   | 411,041 |   |
| Total                    operating expenses                            |   |   | **950,803** |   |   | 721,473 |   |   | **2,910,017** |   |   | 2,144,148 |   |
| Loss                    from operations                                |   |   | **(338,248** | **)** |   | (197,206 | ) |   | **(383,678** | **)** |   | (333,549 | ) |
| Other                    income                                        |   |   | **1,008,682** |   |   | 2,803 |   |   | **1,009,798** |   |   | 587,464 |   |
| Loss                    on valuation adjustment of derivatives         |   |   | **(1,385,422** | **)** |   | --- |   |   | **(1,385,422** | **)** |   | --- |   |
| Other                    expenses, net                                 |   |   | **(161,220** | **)** |   | (21,467 | ) |   | **(192,854** | **)** |   | (58,871 | ) |
| Income                    (loss) before income taxes                   |   |   | **(876,208** | **)** |   | (215,870 | ) |   | **(952,156** | **)** |   | 195,044 |   |
| Provision                    for income taxes                          |   |   | **(31,095** | **)** |   | 56,616 |   |   | **(92,417** | **)** |   | 169,848 |   |
| Net                    income (loss)                                   |   | **$** | **(907,303** | **)** | $ | (159,254 | ) |   | **(1,044,573** | **)** |   | 364,892 |   |
| Retained                    (deficit) at beginning of year             |   | **(7,130,758** | **)** |   | (8,830,146 | ) |
| Preferred                    stock dividend                            |   | **(4,125** | **)** |   | --- |   |
| Retained                    (deficit) at end of period                 |   |   | **$** | **(8,179,456** | **)** | $ | (8,465,254 | ) |
|                                                                   |
| Net                    earnings (loss) per share:                      |
| Basic                                                                  |   | **$** | **(0.02** | **)** | $ | (0.01 | ) | **$** | **(0.03** | **)** | $ | 0.02 |   |
| Diluted                                                                |   | **$** | **(0.02** | **)** | $ | (0.01 | ) | **$** | **(0.03** | **)** | $ | 0.02 |   |
|                                                                   |
| Weighted                    average shares outstanding:                |
| Basic                                                                  |   |   | **46,153,189** |   |   | 21,011,438 |   |   | **30,146,980** |   |   | 20,211,438 |   |
| Diluted                                                                |   |   | **46,153,189** |   |   | 21,011,438 |   |   | **30,146,980** |   |   | 22,365,438 |   |
|                                                                   |
| *See                    accompanying                    notes.*        |

----

| **Findex.com,                    Inc.**                                                                            |
|--------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                    STATEMENTS OF CASH FLOWS**                                                       |
| **(Unaudited)**                                                                                                    |
|                                                                                                               |
| **Nine                    Months Ended September 30**                                                              |   |   | **2004** |   |   | 2003 |   |
|                                                                                                               |   |   | **(Restated)** |   |   | (Restated) |   |
| Cash                    flows from operating activities:                                                           |
| Cash                    received from customers                                                                    |   | **$** | **3,607,255** |   | $ | 3,092,147 |   |
| Cash                    paid to suppliers and employees                                                            |   |   | **(4,368,409** | **)** |   | (2,661,410 | ) |
| Other                    operating activities, net                                                                 |   |   | **(34,235** | **)** |   | 36,479 |   |
| Net                    cash provided (used) by operating activities                                                |   |   | **(795,389** | **)** |   | 467,216 |   |
| Cash                    flows from investing activities:                                                           |
| Acquisition                    of property and equipment                                                           |   |   | **(25,332** | **)** |   | (8,047 | ) |
| Software                    development costs                                                                      |   |   | **(415,197** | **)** |   | (366,101 | ) |
| Website                    development costs                                                                       |   |   | **(31,836** | **)** |   | (30,373 | ) |
| Deposits                    (refunded) made                                                                        |   |   | **50,016** |   |   | (50,500 | ) |
| Net                    cash (used) by investing activities                                                         |   |   | **(422,349** | **)** |   | (455,021 | ) |
| Cash                    flows from financing activities:                                                           |
| Proceeds                    from (payments on) line of credit, net                                                 |   |   | **(20,933** | **)** |   | 24,918 |   |
| Payments                    made on long-term notes payable                                                        |   |   | **(202,551** | **)** |   | (37,499 | ) |
| 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 provided (used) by financing activities                                                |   |   | **1,715,469** |   |   | (12,581 | ) |
| Net                    increase (decrease) in cash and cash equivalents                                            |   |   | **497,731** |   |   | (386 | ) |
| Cash                    and cash equivalents, beginning of year                                                    |   |   | **41,668** |   |   | 38,651 |   |
| Cash                    and cash equivalents, end of period                                                        |   | **$** | **539,399** |   | $ | 38,265 |   |
|                                                                                                               |
| Reconciliation                    of net income (loss) to cash flows from operating                    activities: |
| Net                    income (loss)                                                                               |   | **$** | **(1,044,573** | **)** | $ | 364,892 |   |
| Adjustments                    to reconcile net income (loss) to net cash                                          |   |   |
| provided                    by operating activities:                                                               |   |   |
| Software                    development costs amortized                                                            |   |   | **397,627** |   |   | 172,217 |   |
| Provision                    for bad debts                                                                         |   |   | **11,066** |   |   | 4,893 |   |
| Common                    stock and warrants issued for services                                                   |   |   | **73,700** |   |   | 52,750 |   |
| Depreciation                    and amortization                                                                   |   |   | **416,245** |   |   | 411,041 |   |
| Loss                    on valuation adjustment of derivatives                                                     |   |   | **1,385,422** |   |   | --- |   |
| Debt                    forgiveness                                                                                |   |   | **(1,000,662** | **)** |   | --- |   |
| Loss                    on disposal of property and equipment                                                      |   |   | **141** |   |   | --- |   |
| Change                    in assets and liabilities:                                                               |   |   |
| Decrease                    in accounts receivable                                                                 |   |   | **57,887** |   |   | 82,175 |   |
| Decrease                    in inventories                                                                         |   |   | **109,800** |   |   | 164,000 |   |
| (Increase)                    decrease in refundable income taxes                                                  |   |   | **(2,948** | **)** |   | 47,950 |   |
| (Increase)                    in prepaid expenses                                                                  |   |   | **(114,629** | **)** |   | (3,716 | ) |
| (Decrease)                    in accrued royalties                                                                 |   |   | **(381,677** | **)** |   | (514,057 | ) |
| (Decrease)                    in accounts payable                                                                  |   |   | **(407,683** | **)** |   | (324,916 | ) |
| Increase                    (decrease) in income taxes payable                                                     |   |   | **(950** | **)** |   | --- |   |
| Increase                    (decrease) in deferred taxes                                                           |   |   | **90,931** |   |   | (169,848 | ) |
| Increase                    (decrease) in other liabilities                                                        |   |   | **(385,086** | **)** |   | 179,835 |   |
| Net                    cash provided by operating activities                                                       |   | **$** | **(795,389** | **)** | $ | 467,216 |   |
|                                                                                                               |
| *See                    accompanying                    notes.*                                                    |

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**FindEx.com,      Inc.**

**NOTES      TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**September      30, 2004 and 2003**

**(Unaudited)**

**NOTE      1 - BASIS OF PRESENTATION**

**Inventory**

**Amortization**

*Goodwill      and Other Intangible Assets*

**Software      Development Costs**

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

**Derivatives,            (Restated)**

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

----

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

|                          |   |   | **2004**    |   |   | 2003    |   |
|-------------------------------|--------|--------|-------------|--------|--------|---------|--------|
|                          |
| Raw                materials  |   | **$**  | **73,100**  |   | $      | 53,000  |   |
| Finished                goods |   |   | **89,700**  |   |   | 199,700 |   |
|                          |   | **$**  | **162,800** |   | $      | 252,700 |   |

**NOTE      3 - NOTES PAYABLE**

|                                                                                                                                                                                                                                             |   |   | **2004**    |   |   | 2003    |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|-------------|--------|--------|---------|--------|
| Unsecured                demand note payable to a corporation, with interest at 9%.                                                                                                                                                              |   | **$**  | **---**     |   | $      | 650,000 |   |
|                                                                                                                                                                                                                                             |
| Note                payable to a corporation, due May 31, 2003, with interest compounded                monthly at 1.5%. Unsecured. Convertible at the option of the holder                into                666,666 restricted common shares. |   |   | **---**     |   |   | 33,333  |   |
|                                                                                                                                                                                                                                             |
| Note                payable to a corporation, due May 31, 2003, with interest compounded                monthly at 1.5%. Unsecured. Convertible at the option of the holder                into                666,666 restricted common shares. |   |   | **---**     |   |   | 33,333  |   |
|                                                                                                                                                                                                                                             |
| Note                payable to a corporation, due May 31, 2003, with interest compounded                monthly at 1.5%. Unsecured. Convertible at the option of the holder                into                666,666 restricted common shares. |   |   | **---**     |   |   | 33,333  |   |
|                                                                                                                                                                                                                                             |
| Note                payable to an individual, due August 2005, with annual interest at                7.5%.                Unsecured. Convertible at the option of the holder into 1,000,000                restricted common shares.            |   |   | **120,000** |   |   | ---     |   |
|                                                                                                                                                                                                                                             |
| Note                payable to an individual, due August 2005, with annual interest at                7.5%.                Unsecured. Convertible at the option of the holder into 1,000,000                restricted common shares.            |   |   | **120,000** |   |   | ---     |   |
|                                                                                                                                                                                                                                             |   | **$**  | **240,000** |   | $      | 749,999 |   |

----

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

|                                                                                                                                                                                 |   |   | **2004**   |   |   | 2003    |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|------------|--------|--------|---------|--------|
| Unsecured                term note payable to a corporation due October 2004 in monthly                installments of $5,285, including interest at 8%.                             |   | **$**  | **34,070** |   | $      | 68,545  |   |
|                                                                                                                                                                                 |   |   |       |   |   |    |   |
| Term                note payable to a corporation due December 2005 in monthly installments                of                $6,833, including interest at 8%. Secured by inventory. |   |   | **---**    |   |   | 164,000 |   |
|                                                                                                                                                                                 |   |   | **34,070** |   |   | 232,545 |   |
| Less                current maturities                                                                                                                                               |   |   | **34,070** |   |   | 140,008 |   |
|                                                                                                                                                                                 |   | **$**  | **---**    |   | $      | 92,537  |   |

**NOTE      5 - STOCKHOLDERS’ EQUITY, (Restated)**

**Common      Stock**

**Common      Stock Options**

----

**Common      Stock Warrants**

**NOTE      6 - OTHER INCOME AND EXPENSES, (Restated)**

*Accounting      for Transfers and Servicing of Financial Assets and Extinguishments of      Liabilities*

|                                                   |   |   | **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                               | %      |

----

|                                                                   |   |   | **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 |   |

**NOTE      7 - REBATE RESERVE ADJUSTMENT, (Restated)**

**NOTE      8 - INCOME TAXES**

----

**NOTE      9 - EARNINGS (LOSS) PER COMMON SHARE, (Restated)**

| **Three                  months ended September 30**         |   |   | **2004**       |        |   | 2003       |   |
|--------------------------------------------------------------|--------|--------|----------------|-------------|--------|------------|--------|
| Net                  loss                                    |   | **$**  | **(907,303**   | **)**  | $      | (159,254   | )      |
| Preferred                  stock dividends                   |   |   | **(4,125**     | **)**       |   | ---        |   |
| Available                  to common shareholders            |   | **$**  | **(911,428**   | **)**  | $      | (159,254   | )      |
|                                                         |
| Basic                  weighted average shares outstanding   |   |   | **46,153,189** |        |   | 21,011,438 |   |
| Dilutive                  effect of:                         |
| Stock                  options                               |   |   | **---**        |        |   | ---        |   |
| Convertible                  notes payable                   |   |   | **---**        |        |   | ---        |   |
| Convertible                  preferred series A              |   |   | **---**        |        |   | ---        |   |
| Convertible                  preferred series B              |   |   | **---**        |        |   | ---        |   |
| Warrants                                                     |   |   | **---**        |        |   | ---        |   |
| Diluted                  weighted average shares outstanding |   |   | **46,153,189** |        |   | 21,011,438 |   |
|                                                         |
| Loss                  per share:                             |
| Basic                                                        |   | **$**  | **(0.02**      | **)**  | $      | (0.01      | )      |
| Diluted                                                      |   | **$**  | **(0.02**      | **) ** | $      | (0.01      | )      |

| **Nine                  months ended September 30**          |   |   | **2004**       |        |   | 2003       |   |
|--------------------------------------------------------------|--------|--------|----------------|-------------|--------|------------|--------|
| Net                  income (loss)                           |   | **$**  | **(1,044,573** | **)**  | $      | 364,892    |   |
| Preferred                  stock dividends                   |   |   | **(4,125**     | **)**       |   | ---        |   |
| Available                  to common shareholders            |   | **$**  | **(1,048,698** | **)**  | $      | 364,892    |   |
|                                                         |
| Basic                  weighted average shares outstanding   |   |   | **30,146,980** |        |   | 20,211,438 |   |
| Dilutive                  effect of:                         |
| Stock                  options                               |   |   | **---**        |        |   | ---        |   |
| Convertible                  notes payable                   |   |   | **---**        |        |   | 2,000,000  |   |
| Convertible                  preferred series A              |   |   | **---**        |        |   | 114,000    |   |
| Convertible                  preferred series B              |   |   | **---**        |        |   | 40,000     |   |
| Warrants                                                     |   |   | **---**        |        |   | ---        |   |
| Diluted                  weighted average shares outstanding |   |   | **30,146,980** |        |   | 22,365,438 |   |
|                                                         |
| Earnings                  (loss) per share:                  |
| Basic                                                        |   | **$**  | **(0.03**      | **) ** | $      | 0.02       |   |
| Diluted                                                      |   | **$**  | **(0.03**      | **)**  | $      | 0.02       |   |

----

**NOTE      10 - STOCK-BASED COMPENSATION, (Restated)**

|                                                            |   | **Three                    months ended September 30,** | **Nine                    months ended September 30,** |
|-----------------------------------------------------------------|--------|---------------------------------------------------------|--------------------------------------------------------|
|                                                            |   |                                                    | **2004**                                               |   |   | 2003 |   |   | **2004** |   |   | 2003 |   |
| Net                    income (loss), as reported               |   | **$**                                                   | **(907,303**                                           | **)** | $ | (159,254 | ) | **$** | **(1,044,573** | **)** | $ | 364,892 |   |
| Pro                    Forma compensation charge under SFAS 123 |   |                                                    | **---**                                                |   |   | (14,323 | ) |   | **(26,519** | **)** |   | (47,219 | ) |
| Pro                    Forma net income (loss)                  |   | **$**                                                   | **(907,303**                                           | **)** | $ | (173,577 | ) | **$** | **(1,071,092** | **)** | $ | 317,673 |   |
|                                                            |
| Earnings                    (loss) per share:                   |
| Basic                    - as reported                          |   | **$**                                                   | **(0.02**                                              | **)** | $ | (0.01 | ) | **$** | **(0.03** | **)** | $ | 0.02 |   |
| Basic                    - pro forma                            |   | **$**                                                   | **(0.02**                                              | **)** | $ | (0.01 | ) | **$** | **(0.04** | **)** | $ | 0.02 |   |
|                                                            |
| Diluted                    - as reported                        |   | **$**                                                   | **(0.02**                                              | **)** | $ | (0.01 | ) | **$** | **(0.03** | **)** | $ | 0.02 |   |
| Diluted                    - pro forma                          |   | **$**                                                   | **(0.02**                                              | **)** | $ | (0.01 | ) | **$** | **(0.04** | **)** | $ | 0.01 |   |

**NOTE      11 - COMMITMENTS AND CONTINGENCIES, (Restated)**

----

**NOTE      12 - RISKS AND UNCERTAINTIES**

**NOTE      13 - GOING CONCERN**

**NOTE      14 - SUBSEQUENT EVENTS**

**NOTE      15 - 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                SFAS No.                141, *Business                Combinations*,                which guides the recognition and measurement of intangible assets,                provides that the measurement of assets in which the consideration                given                is cash are measured by the amount of cash paid, our management has                since                concluded that too much time had passed between the date of the 1999                license (June 1999) and the date of the tentative settlement agreement                (May 2002) for such an offset to be appropriate. Therefore, we recognized                the extinguishment of the liability owed to TLC as income in the                consolidated statement of operations for the year ended December                31, 2002.                This adjustment reduced the retained deficit at September 30, 2003                and                2004 from that originally reported and had no effect on the condensed                consolidated statements of operations or consolidated statements                of cash                flows for the periods then ended. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| ·   | 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) and decreased net income                for                the three and nine months ended September 30, 2004. There was no                net                effect on the consolidated statements of cash flows for the nine                months                ended September 30, 2003 and 2004,                respectively. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

| ·   | 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 ($3,062,500 at September 30,                    2004) and                    have included the net change in fair value through September                    30, 2004                    ($1,385,422) in other expenses on the consolidated statements                    of                    operations. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the year ended December 31, 2003, we made the decision to no longer                provide support for certain of our products and destroyed all remaining                inventory of those products. We originally recorded this as a                non-recurring item in the “Other income (expense)” section of the                consolidated statements of operations. We revised the condensed                consolidated statements of operations for the three and nine months                ended                September 30, 2003 to reflect this obsolete inventory in cost of                sales. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the year ended December 31, 2003, we reached a final settlement agreement                in our dispute with Zondervan and TLC. As part of the settlement                process,                we conducted an internal audit (which was verified by an independent                auditor provided by TLC) of the accrued royalties owed Zondervan.                The                audit provided that accrued royalties were overstated due to the                2001 bad                debt recognition of the trade accounts receivable balance of TLC.                The                amount overstated had remained part of the dispute with Zondervan                and                remained in our liabilities until the final settlement was reached.                We                originally reported the adjustment as a non-recurring item in the                other                income (expense) section of the consolidated statements of operations.                The                revised condensed consolidated statements of operations for the three                and                nine months ended September 30, 2003 reflects the adjustment as other                income in the other income (expense) section. |
|--------------------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| ·   | During                the year ended December 31, 2003, we reclassified loan proceeds,                and the                corresponding accrued interest payable, that were previously recorded                as                an unsecured note payable. The proceeds were initially recorded as                an                unsecured note payable based on an oral understanding with an employee                of                a third-party consultant in 1999. We had historically accrued interest                on                the outstanding balance at 9%, the rate deemed reasonable by management                at                the time of the oral agreement. We continued to accrue interest on                the                proceeds until we made the determination to reclassify the proceeds                and                accumulated accrued interest. The determination to reclassify the                obligation, and related accrued interest, was made on the basis of                the                combined facts that (i) the obligation exists, if at all, solely                pursuant                to an oral loan agreement made in 1999 in the State of North Carolina                with                a representative of the party to whom the obligation was believed                to have                been owed, (ii) no party has ever made any demand for repayment thereof                despite the fact that no payments have ever been made on the obligation,                (iii) the party believed to be owed the obligation, upon inquiry,                claims                no record of any such obligation, and (iv) the State of North Carolina                Statute of Limitations applicable to oral agreements, believed to                govern                the continued enforceability of the obligation, had expired. We originally                reported the reclassification as a non-recurring item in the other                income                (expense) section of the consolidated statements of operations. The                revised condensed consolidated statements of operations for the three                and                nine months ended September 30, 2003 reflects the adjustment as other                income in the other income (expense)                section. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the three months ended March 31, 2004, and as a direct result of                the                settlement with Zondervan and TLC, we wrote-off inventory containing                content from Zondervan. Though not technologically obsolete, we were                unable to sell the inventory under the terms of the settlement. We                originally recorded this as a non-recurring item in the other income                (expense) section of the condensed consolidated statements of operations.                The revised condensed consolidated statements of operations for the                three                and nine months ended September 30, 2004 reflects this inventory                adjustment in cost of sales. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the three months ended September 30, 2004, we settled an agreement                with                Swartz Private Equity for early termination. In connection therewith,                we                issued 295,692 shares of common stock valued at $0.10 per share and                paid a                cash lump sum of $125,000. We originally recorded this transaction                as                expenses incurred in a withdrawn public offering and reflected it                as a                non-recurring item in the condensed consolidated statements of operations.                The revised condensed consolidated statements of operations for the                three                and nine months ended September 30, 2004 reflects this transaction                as                other expenses in the other income (expense) section. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the three months ended September 30, 2004, we negotiated settlement                with                several of our creditors. The debt extinguishment was originally                reported                as an extraordinary item, net of income tax effects, on the condensed                consolidated statements of operations. The revised condensed consolidated                statements of operations for the three and nine months ended September                30,                2004 includes this transaction in other                income. |
|--------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | We                had previously and erroneously treated the 2004 rebates reserve adjustment                as an expense recovery in operating expenses. The more appropriate                presentation should have been, and is now, an adjustment to revenue,                as                provided by EITF 01-09, *Accounting                for Consideration Given by a Vendor to a Customer (Including a Reseller                of                the Vendor’s Products)*. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

| **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 |   |   | --- |   |   |
| Restricted                    cash                                                                                                                                                                                                                                                                    |   | --- |   |   | 50,354 |   |   | 50,354 |   | (a) |
| Other                    assets                                                                                                                                                                                                                                                                       |   | 86,301 |   |   | 86,301 |   |   | --- |   |   |
| Total                    assets                                                                                                                                                                                                                                                                       |   |   |   |   | $ | 4,452,151 |   | $ | 4,330,653 |   | $ | (121,498 | ) |   |
|                                                                                                                                                                                                                                                                                                  |   |
| **Liabilities                    and stockholders’ equity**                                                                                                                                                                                                                                     |
| Current                    liabilities:                                                                                                                                                                                                                                                               |   |
| Notes                    payable                                                                                                                                                                                                                                                                      |   |   |   |   | $ | 240,000 |   | $ | 240,000 |   | $ | --- |   |   |
| Accrued                    royalties                                                                                                                                                                                                                                                                  |   |   |   |   |   | 236,949 |   |   | 236,949 |   |   | --- |   |   |
| Accounts                    payable, trade                                                                                                                                                                                                                                                            |   |   |   |   |   | 410,179 |   |   | 410,179 |   |   | --- |   |   |
| Derivatives                                                                                                                                                                                                                                                                                           |   |   |   |   |   | --- |   |   | 3,062,500 |   |   | 3,062,500 |   | (e) |
| 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 | ) | (c) |
| Commitments                    and contingencies                                                                                                                                                                                                                                                      |   |
| Stockholders’                    equity:                                                                                                                                                                                                                                                        |   |
| Common                    stock                                                                                                                                                                                                                                                                       |   |   |   |   |   | 46,153 |   |   | 46,153 |   |   | --- |   |   |
| Paid-in                    capital                                                                                                                                                                                                                                                                    |   |   |   |   |   | 8,989,778 |   |   | 7,260,469 |   |   | (1,729,309 | ) | (d) |
| 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)                    Decrease                    from recalculation of deferred income taxes resulting from changes                    to the                    software license agreement.                                                                                                        |
| (d)                    Correction                    of error recording preferred stock dividend converted into common                    stock.                                                                                                                                                      |
| (e)                    Fair                    value of common stock warrants reclassified as derivatives under                    EITF                    00-19.                                                                                                                                     |

----

| **Findex.com,                    Inc.**                                                                                                                                                                                                                                                               |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                    CONSOLIDATED BALANCE SHEETS**                                                                                                                                                                                                                                          |
| **September                    30, 2003**                                                                                                                                                                                                                                                             |
| **(Unaudited)**                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                  |
|                                                                                                                                                                                                                                                                                                  |   | **As                    Originally Reported** |   |   | **As                    Restated** |   |   | **Change** |   |   |
| **Assets**                                                                                                                                                                                                                                                                                            |
| Current                    assets:                                                                                                                                                                                                                                                                    |   |
| Cash                    and cash equivalents                                                                                                                                                                                                                                                          |   |   |   |   | $ | 88,265 |   | $ | 38,265 |   | $ | (50,000 | ) | (a) |
| Accounts                    receivable, trade                                                                                                                                                                                                                                                         |   |   |   |   |   | 141,173 |   |   | 141,173 |   |   | --- |   |   |
| Inventory                                                                                                                                                                                                                                                                                             |   |   |   |   |   | 252,700 |   |   | 252,700 |   |   | --- |   |   |
| Other                    current assets                                                                                                                                                                                                                                                               |   |   |   |   |   | 42,464 |   |   | 42,464 |   |   | --- |   |   |
| Total                    current assets                                                                                                                                                                                                                                                               |   |   |   |   |   | 524,602 |   |   | 474,602 |   |   | (50,000 | ) |   |
| Property                    and equipment, net                                                                                                                                                                                                                                                        |   | 68,507 |   |   | 68,507 |   |   | --- |   |   |
| Software                    license, net                                                                                                                                                                                                                                                              |   | 2,516,147 |   |   | 2,895,168 |   |   | 379,021 |   | (b) |
| Software                    development, net                                                                                                                                                                                                                                                          |   | 474,385 |   |   | 474,385 |   |   | --- |   |   |
| Restricted                    cash                                                                                                                                                                                                                                                                    |   | --- |   |   | 50,000 |   |   | 50,000 |   | (a) |
| Other                    assets                                                                                                                                                                                                                                                                       |   | 58,610 |   |   | 58,610 |   |   | --- |   |   |
| Total                    assets                                                                                                                                                                                                                                                                       |   |   |   |   | $ | 3,642,251 |   | $ | 4,021,272 |   | $ | 379,021 |   |   |
|                                                                                                                                                                                                                                                                                                  |   |
| **Liabilities                    and stockholders’ equity**                                                                                                                                                                                                                                     |
| Current                    liabilities:                                                                                                                                                                                                                                                               |   |
| Notes                    payable                                                                                                                                                                                                                                                                      |   |   |   |   | $ | 749,999 |   | $ | 749,999 |   | $ | --- |   |   |
| Accrued                    royalties                                                                                                                                                                                                                                                                  |   |   |   |   |   | 1,616,556 |   |   | 1,616,556 |   |   | --- |   |   |
| Accounts                    payable, trade                                                                                                                                                                                                                                                            |   |   |   |   |   | 681,594 |   |   | 582,648 |   |   | (98,946 | ) | (c) |
| Other                    current liabilities                                                                                                                                                                                                                                                          |   |   |   |   |   | 1,634,420 |   |   | 1,569,330 |   |   | (65,090 | ) | (e) |
| Total                    current liabilities                                                                                                                                                                                                                                                          |   |   |   |   |   | 4,682,569 |   |   | 4,518,533 |   |   | (164,036 | ) |   |
| Long-term                    note payable                                                                                                                                                                                                                                                             |   | 92,537 |   |   | 92,537 |   |   | --- |   |   |
| Non-current                    deferred taxes                                                                                                                                                                                                                                                         |   | 1,058,794 |   |   | 773,765 |   |   | (285,029 | ) | (d) |
| Commitments                    and contingencies                                                                                                                                                                                                                                                      |   |
| Stockholders’                    equity:                                                                                                                                                                                                                                                        |   |
| Preferred                    stock                                                                                                                                                                                                                                                                    |   |   |   |   |   | 51 |   |   | 51 |   |   | --- |   |   |
| Common                    stock                                                                                                                                                                                                                                                                       |   |   |   |   |   | 21,011 |   |   | 21,011 |   |   | --- |   |   |
| Paid-in                    capital                                                                                                                                                                                                                                                                    |   |   |   |   |   | 7,080,629 |   |   | 7,080,629 |   |   | --- |   |   |
| Retained                    (deficit)                                                                                                                                                                                                                                                                 |   |   |   |   |   | (9,293,340 | ) |   | (8,465,254 | ) |   | 828,086 |   |   |
| Total                    stockholders’ equity                                                                                                                                                                                                                                                   |   |   |   |   |   | (2,191,649 | ) |   | (1,363,563 | ) |   | 828,086 |   |   |
| Total                    liabilities and stockholders’ equity                                                                                                                                                                                                                                   |   |   |   |   | $ | 3,642,251 |   | $ | 4,021,272 |   | $ | 379,021 |   |   |
|                                                                                                                                                                                                                                                                                                  |
| (a)                    Reclassification                    of restricted cash with merchant banker as non-current                    asset.                                                                                                                                                           |
| (b)                    Net                    change from reclassification of forgiveness of final installment                    and                    additional amortization from returning                    the estimated economic useful life from indefinite to 10                    years. |
| (c)                    Decrease                    from restatement of 2000 error correction discovered in                    2004.                                                                                                                                                                   |
| (d)                    Decrease                    from recalculation of deferred income taxes resulting from changes                    to the                    software license agreement.                                                                                                        |
| (e)                    Reallocation                    and reclassification of rebate adjustment to periods ended June                    30, 2003,                    September 30, 2003, December 31, 2003, March 31, 2004 and June                    30,                    2004.                 |

----

| **Findex.com,                    Inc.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                    CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| **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 |   |   | 1,137,721 |   |   | 137,951 |   | (b) |
| Gross                    profit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | 2,526,722 |   |   | 2,526,339 |   |   | (383 | ) |   |
| Operating                    expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |
| Sales                    and marketing                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |   |   |   | 791,249 |   |   | 798,410 |   |   | 7,161 |   | (c) |
| General                    and administrative                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 1,801,483 |   |   | 1,684,295 |   |   | (117,188 | ) | (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 |   |   | 2,910,017 |   |   | 346,940 |   |   |
| Loss                    from operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | (36,355 | ) |   | (383,678 | ) |   | (347,323 | ) |   |
| Other                    income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 9,135 |   |   | 1,009,798 |   |   | 1,000,663 |   | (h) |
| Loss                    on valuation adjustment of derivatives                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | --- |   |   | (1,385,422 | ) |   | (1,385,422 | ) | (k) |
| Other                    expenses, net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | (38,285 | ) |   | (192,854 | ) |   | (154,569 | ) | (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.                                                                                                                                                                                                                                                                                                                                                                                      |
| (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.                                                                                                                                                                                                                                                                                                                                                                                                             |

----

| **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 |   |   | 397,652 |   |   | 28,673 |   | (b) |
| Gross                    profit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | 658,298 |   |   | 612,555 |   |   | (45,743 | ) |   |
| Operating                    expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |
| Sales                    and marketing                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |   |   |   | 294,200 |   |   | 287,909 |   |   | (6,291 | ) | (c) |
| General                    and administrative                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 552,177 |   |   | 512,721 |   |   | (39,456 | ) | (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 |   |   | 950,803 |   |   | (74,438 | ) |   |
| Loss                    from operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | (366,943 | ) |   | (338,248 | ) |   | 28,695 |   |   |
| Other                    income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 8,019 |   |   | 1,008,682 |   |   | 1,000,663 |   | (g) |
| Loss                    on valuation adjustment of derivatives                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |   | --- |   |   | (1,385,422 | ) |   | (1,385,422 | ) | (j) |
| Other                    expenses, net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | (6,651 | ) |   | (161,220 | ) |   | (154,569 | ) | (e) |
| Loss                    before income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | (365,575 | ) |   | (876,208 | ) |   | (510,633 | ) |   |
| Provision                    for income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 18,005 |   |   | (31,095 | ) |   | (49,100 | ) | (h) |
| 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 | ) | (i) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |
| (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)                    Income                    tax effects of additional software license                    amortization.                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (i)                    Decrease                    due to correction of error in calculation of potentially dilutive                    common                    stock warrants.                                                                                                                                                                                                                                                                                                                                                                                |
| (j)                    Fair                    value adjustment on common stock warrants treated as derivatives                    under                    EITF 00-19.                                                                                                                                                                                                                                                                                                                                                                                          |

----

| **Findex.com,                    Inc.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                    CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
| **Nine                    Months Ended September 30, 2003**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | **As                    Originally Reported** |   |   | **As                    Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |
| Revenues,                    net of reserves and allowances                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | $ | 2,588,820 |   | $ | 2,644,240 |   | $ | 55,420 |   | (a) |
| Cost                    of sales                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   | 709,772 |   |   | 833,641 |   |   | 123,869 |   | (b) |
| Gross                    profit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | 1,879,048 |   |   | 1,810,599 |   |   | (68,449 | ) |   |
| Operating                    expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |
| Sales                    and marketing                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |   |   |   | 511,726 |   |   | 521,441 |   |   | 9,715 |   | (c) |
| General                    and administrative                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 1,289,237 |   |   | 1,206,773 |   |   | (82,464 | ) | (d) |
| Nonrecurring                    items                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |   |   |   | (522,836 | ) |   | --- |   |   | 522,836 |   | (e) |
| Bad                    debt provision                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |   |   |   | 4,893 |   |   | 4,893 |   |   | --- |   |   |
| Depreciation                    and amortization                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   |   | 74,659 |   |   | 411,041 |   |   | 336,382 |   | (f) |
| Total                    operating expenses                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 1,357,679 |   |   | 2,144,148 |   |   | 786,469 |   |   |
| Earnings                    (loss) from operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | 521,369 |   |   | (333,549 | ) |   | (854,918 | ) |   |
| Other                    income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 3,838 |   |   | 587,464 |   |   | 583,626 |   | (g) |
| Other                    expenses, net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   | (58,871 | ) |   | (58,871 | ) |   | --- |   |   |
| Income                    before income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 466,336 |   |   | 195,044 |   |   | (271,292 | ) |   |
| Provision                    for income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | 26,100 |   |   | 169,848 |   |   | 143,748 |   | (h) |
| Net                    income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   | $ | 492,436 |   | $ | 364,892 |   | $ | (127,544 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |
| Net                    earnings per share:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |   |   | $ | 0.03 |   | $ | 0.02 |   | $ | (0.01 | ) |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |   |   |   | $ | 0.03 |   | $ | 0.02 |   | $ | (0.01 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |
| Weighted                    average shares outstanding:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |   |   |   | 20,211,438 |   |   | 20,211,438 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |   |   |   |   | 22,345,438 |   |   | 22,365,438 |   |   | 20,000 |   | (i) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |
| (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.                                                                                                                                                                                                                                                                                                                                                                                      |
| (e)                    Reclassification                    of Inventory write down to Cost of sales and royalty adjustment                    to Other                    income.                                                                                                                                                                                                                                                                                                                                                                                |
| (f)                    Increase                    from additional amortization of software license agreement from                    returning                    the economic useful                    life to 10 years.                                                                                                                                                                                                                                                                                                                                      |
| (g)                    Reclassification                    of royalty adjustment from nonrecurring item and miscellaneous                    income from                    Other                    expenses, net.                                                                                                                                                                                                                                                                                                                                              |
| (h)                    Income                    tax effects of additional software license                    amortization.                                                                                                                                                                                                                                                                                                                                                                                                                                     |
| (i)                    Increase                    from correction of potentially dilutive convertible notes                    payable.                                                                                                                                                                                                                                                                                                                                                                                                                         |

----

| **Findex.com,                    Inc.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                    CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
| **Three                    Months Ended September 30, 2003**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | **As                    Originally Reported** |   |   | **As                    Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Revenues,                    net of reserves and allowances                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | $ | 756,489 |   | $ | 796,765 |   | $ | 40,276 |   | (a) |
| Cost                    of sales                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | 223,133 |   |   | 272,498 |   |   | 49,365 |   | (b) |
| Gross                    profit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | 533,356 |   |   | 524,267 |   |   | (9,089 | ) |   |
| Operating                    expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Sales                    and marketing                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   | 189,839 |   |   | 186,841 |   |   | (2,998 | ) | (c) |
| General                    and administrative                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |   |   |   | 420,188 |   |   | 392,700 |   |   | (27,488 | ) | (d) |
| Nonrecurring                    items                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   |   | 28,900 |   |   | --- |   |   | (28,900 | ) | (e) |
| Bad                    debt provision                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   |   | 4,893 |   |   | 4,893 |   |   | --- |   |   |
| Depreciation                    and amortization                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 24,912 |   |   | 137,039 |   |   | 112,127 |   | (f) |
| Total                    operating expenses                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |   |   |   | 668,732 |   |   | 721,473 |   |   | 52,741 |   |   |
| Loss                    from operations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | (135,376 | ) |   | (197,206 | ) |   | (61,830 | ) |   |
| Other                    income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | 2,803 |   |   | 2,803 |   |   | --- |   |   |
| Other                    expenses, net                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | (21,467 | ) |   | (21,467 | ) |   | --- |   |   |
| Loss                    before income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |   |   |   | (154,040 | ) |   | (215,870 | ) |   | (61,830 | ) |   |
| Provision                    for income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | 8,700 |   |   | 56,616 |   |   | 47,916 |   | (g) |
| Net                    loss                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |   |   | $ | (145,340 | ) | $ | (159,254 | ) | $ | (13,914 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Net                    loss per share:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   | $ | (0.01 | ) | $ | (0.01 | ) | $ | 0.00 |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |   |   |   | $ | (0.01 | ) | $ | (0.01 | ) | $ | 0.00 |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| Weighted                    average shares outstanding:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   |   | 21,011,438 |   |   | 21,011,438 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |   |   |   |   | 21,011,438 |   |   | 21,011,438 |   |   | --- |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |
| (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 rebate reserve adjustment to Revenues                    and                    reclassification of fulfillment                    costs to Cost of sales.                                                                                                                                                                                                                                                                                                                                |
| (d)                    Decrease                    from reclassification of non-capitalized technical support wages                    to Cost                    of sales.                                                                                                                                                                                                                                                                                                                                                                                           |
| (e)                    Decrease                    from reclassification of inventory write-down to Cost of                    sales.                                                                                                                                                                                                                                                                                                                                                                                                                                 |
| (f)                    Increase                    from additional amortization of software license agreement from                    returning                    the economic useful                    life to 10 years.                                                                                                                                                                                                                                                                                                                                           |
| (g)                    Income                    tax effects of additional software license                    amortization.                                                                                                                                                                                                                                                                                                                                                                                                                                          |

----

| **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:                                                                                                                                                                                                                                                                        |   |   |   |   |
| Acquisition                    of property and equipment                                                                                                                                                                                                                                                                        |   |   |   |   |   | (25,332 | ) |   | (25,332 | ) |   | --- |   |   |
| Software                    development costs                                                                                                                                                                                                                                                                                   |   |   |   |   |   | (415,197 | ) |   | (415,197 | ) |   | --- |   |   |
| Website                    development costs                                                                                                                                                                                                                                                                                    |   |   |   |   |   | (31,836 | ) |   | (31,836 | ) |   | --- |   |   |
| Deposits                    refunded                                                                                                                                                                                                                                                                                            |   |   |   |   |   | 16 |   |   | 50,016 |   |   | 50,000 |   | (a) |
| Net                    cash (used) by investing activities                                                                                                                                                                                                                                                                      |   |   |   |   |   | (472,349 | ) |   | (422,349 | ) |   | 50,000 |   |   |
| Cash                    flows from financing activities:                                                                                                                                                                                                                                                                        |   |   |   |   |
| Payments                    made 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 | ) | (b) |
| 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                                                                                                                                                                                                                                                       |   |   |   |   |   |   |
| (used)                    by operating activities:                                                                                                                                                                                                                                                                              |   |   |   |   |   |   |
| Software                    development costs amortized                                                                                                                                                                                                                                                                         |   |   |   |   |   | 397,627 |   |   | 397,627 |   |   | --- |   |   |
| Provision                    for bad debts                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 11,066 |   |   | 11,066 |   |   | --- |   |   |
| Stock                    and warrants issued for services                                                                                                                                                                                                                                                                       |   |   |   |   |   | 73,700 |   |   | 73,700 |   |   | --- |   |   |
| Rebate                    reserve adjustment                                                                                                                                                                                                                                                                                    |   |   |   |   |   | (266,301 | ) |   | --- |   |   | 266,301 |   | (c) |
| Depreciation                    and amortization                                                                                                                                                                                                                                                                                |   |   |   |   |   | 38,615 |   |   | 416,245 |   |   | 377,630 |   | (d) |
| Loss                    on valuation adjustment of derivatives                                                                                                                                                                                                                                                                  |   |   |   |   |   | --- |   |   | 1,385,422 |   |   | 1,385,422 |   | (g) |
| Extraordinary                    item                                                                                                                                                                                                                                                                                           |   |   |   |   |   | (1,000,662 | ) |   | --- |   |   | 1,000,662 |   | (e) |
| Debt                    forgiveness                                                                                                                                                                                                                                                                                             |   |   |   |   |   | --- |   |   | (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                                                                                                                                                                                                                                                                        |   |   |   |   |   | (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)                    Increase                    from reclassification of restricted cash as other                    asset.                                                                                                                                                                                                  |
| (b)                    Decrease                    from reclassification of beginning restricted cash as other                    asset.                                                                                                                                                                                        |
| (c)                    Reclassification                    of Rebate reserve adjustment as decrease in other liabilities                    and                    reallocation to periods ended June 30, 2003, September 30, 2003,                    December                    31, 2003, March 31, 2004, and June 30, 2004. |
| (d)                    Additional                    software license amortization.                                                                                                                                                                                                                                             |
| (e)                    Reclassify                    extraordinary item as debt forgiveness.                                                                                                                                                                                                                                    |
| (f)                    Net                    income tax effects of additional software amortization.                                                                                                                                                                                                                           |
| (g)                    Fair                    value adjustment on common stock warrants treated as derivatives                    under                    EITF 00-19.                                                                                                                                                         |

----

| **Findex.com,                    Inc.**                                                                                                                                                                                                                                               |
|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                    STATEMENTS OF CASH FLOWS**                                                                                                                                                                                                                          |
| **For                    the Nine Months Ended September 30, 2003**                                                                                                                                                                                                                   |
| **(Unaudited)**                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                  |
|                                                                                                                                                                                                                                                                                  |   | **As                    Originally Reported** |   |   | **As                    Restated** |   |   | **Change** |   |   |
| Cash                    flows from operating activities:                                                                                                                                                                                                                              |   |
| Cash                    received from customers                                                                                                                                                                                                                                       |   |   |   |   | $ | 3,092,147 |   | $ | 3,092,147 |   | $ | --- |   |   |
| Cash                    paid to suppliers and employees                                                                                                                                                                                                                               |   |   |   |   |   | (2,661,410 | ) |   | (2,661,410 | ) |   | --- |   |   |
| Other                    operating activities, net                                                                                                                                                                                                                                    |   |   |   |   |   | 36,479 |   |   | 36,479 |   |   | --- |   |   |
| Net                    cash provided by operating activities                                                                                                                                                                                                                          |   |   |   |   |   | 467,216 |   |   | 467,216 |   |   | --- |   |   |
| Cash                    flows from investing activities:                                                                                                                                                                                                                              |   |   |   |   |
| Acquisition                    of property and equipment                                                                                                                                                                                                                              |   |   |   |   |   | (8,047 | ) |   | (8,047 | ) |   | --- |   |   |
| Software                    development costs                                                                                                                                                                                                                                         |   |   |   |   |   | (366,101 | ) |   | (366,101 | ) |   | --- |   |   |
| Website                    development costs                                                                                                                                                                                                                                          |   |   |   |   |   | (30,373 | ) |   | (30,373 | ) |   | --- |   |   |
| Deposits                    made                                                                                                                                                                                                                                                      |   |   |   |   |   | (500 | ) |   | (50,500 | ) |   | (50,000 | ) | (a) |
| Net                    cash (used) by investing activities                                                                                                                                                                                                                            |   |   |   |   |   | (405,021 | ) |   | (455,021 | ) |   | (50,000 | ) |   |
| Cash                    flows from financing activities:                                                                                                                                                                                                                              |   |   |   |   |
| Proceeds                    from line of credit, net                                                                                                                                                                                                                                  |   |   |   |   |   | 24,918 |   |   | 24,918 |   |   | --- |   |   |
| Payments                    made on long-term notes payable                                                                                                                                                                                                                           |   |   |   |   |   | (37,499 | ) |   | (37,499 | ) |   | --- |   |   |
| Net                    cash (used) by financing activities                                                                                                                                                                                                                            |   |   |   |   |   | (12,581 | ) |   | (12,581 | ) |   | --- |   |   |
| Net                    increase (decrease) in cash and cash equivalents                                                                                                                                                                                                               |   | 49,614 |   |   | (386 | ) |   | (50,000 | ) |   |
| Cash                    and cash equivalents, beginning of year                                                                                                                                                                                                                       |   | 38,651 |   |   | 38,651 |   |   | --- |   |   |
| Cash                    and cash equivalents, end of period                                                                                                                                                                                                                           |   |   |   |   | $ | 88,265 |   | $ | 38,265 |   | $ | (50,000 | ) |   |
|                                                                                                                                                                                                                                                                                  |   |   |   |   |
| Reconciliation                    of net income to cash flows from operating activities:                                                                                                                                                                                              |   |   |   |   |
| Net                    income                                                                                                                                                                                                                                                         |   |   |   |   | $ | 492,436 |   | $ | 364,892 |   | $ | (127,544 | ) |   |
| Adjustments                    to reconcile net income to net cash                                                                                                                                                                                                                    |   |   |   |   |   |   |
| provided                    by operating activities:                                                                                                                                                                                                                                  |   |   |   |   |   |   |
| Software                    development costs amortized                                                                                                                                                                                                                               |   |   |   |   |   | 172,217 |   |   | 172,217 |   |   | --- |   |   |
| Provision                    for bad debts                                                                                                                                                                                                                                            |   |   |   |   |   | 4,893 |   |   | 4,893 |   |   | --- |   |   |
| Common                    stock and warrants issued for services                                                                                                                                                                                                                      |   |   |   |   |   | 52,750 |   |   | 52,750 |   |   | --- |   |   |
| Depreciation                    and amortization                                                                                                                                                                                                                                      |   |   |   |   |   | 74,659 |   |   | 411,041 |   |   | 336,382 |   | (b) |
| Change                    in assets and liabilities:                                                                                                                                                                                                                                  |   |   |   |   |   |   |
| Decrease                    in accounts receivable                                                                                                                                                                                                                                    |   |   |   |   |   | 82,175 |   |   | 82,175 |   |   | --- |   |   |
| Decrease                    in inventories                                                                                                                                                                                                                                            |   |   |   |   |   | 164,000 |   |   | 164,000 |   |   | --- |   |   |
| Decrease                    in refundable income taxes payable                                                                                                                                                                                                                        |   |   |   |   |   | 47,950 |   |   | 47,950 |   |   | --- |   |   |
| (Increase)                    in prepaid expenses                                                                                                                                                                                                                                     |   |   |   |   |   | (3,716 | ) |   | (3,716 | ) |   | --- |   |   |
| (Decrease)                    in accrued royalties                                                                                                                                                                                                                                    |   |   |   |   |   | (514,057 | ) |   | (514,057 | ) |   | --- |   |   |
| (Decrease)                    in accounts payable                                                                                                                                                                                                                                     |   |   |   |   |   | (324,916 | ) |   | (324,916 | ) |   | --- |   |   |
| (Decrease)                    in deferred taxes                                                                                                                                                                                                                                       |   |   |   |   |   | (26,100 | ) |   | (169,848 | ) |   | (143,748 | ) | (c) |
| Increase                    in other liabilities                                                                                                                                                                                                                                      |   |   |   |   |   | 244,925 |   |   | 179,835 |   |   | (65,090 | ) | (d) |
| Net                    cash provided by operating activities                                                                                                                                                                                                                          |   |   |   |   | $ | 467,216 |   | $ | 467,216 |   | $ | --- |   |   |
|                                                                                                                                                                                                                                                                                  |   |   |   |   |
| (a)                    Reclassification                    of restricted cash held by merchant banker as other                    asset.                                                                                                                                              |
| (b)                    Increase                    from additional software license amortization.                                                                                                                                                                                     |
| (c)                    Income                    tax effects from additional software license                    amortization.                                                                                                                                                        |
| (d)                    Reallocation                    and reclassification of rebate adjustment to periods ended June                    30, 2003,                    September 30, 2003, December 31, 2003, March 31, 2004 and June                    30,                    2004. |

----

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

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

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

**GENERAL**

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

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

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

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

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

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

**RESULTS      OF OPERATIONS**

----

**Revenues**

----

**COST      OF SALES**

----

|                                                                         |   | **Three                Months Ended****September                30,**  | **Nine                Months Ended****September                30,** |
|------------------------------------------------------------------------------|--------|-----------------------------------------------------------------------------|----------------------------------------------------------------------|
|                                                                         |   |                                                                        | 2003                                                       |   |   | **2004** |   |   | 2003 |   |   | **2004** |   |
| Beginning                balance                                             |   | $                                                                           | 385,746                                                              |   | **$** | **504,497** |   | $ | 280,502 |   | **$** | **584,706** |   |
| Capitalized                                                                  |   |                                                                        | 152,998                                                              |   |   | **237,148** |   |   | 366,101 |   |   | **415,196** |   |
| Amortized                (cost of sales)                                     |   |                                                                        | 64,358                                                               |   |   | **139,369** |   |   | 172,217 |   |   | **397,626** |   |
| Ending                balance                                                |   | $                                                                           | 474,386                                                              |   | **$** | **602,276** |   | $ | 474,386 |   | **$** | **602,276** |   |
|                                                                         |   |                                                                        |                                                                 |   |   |   |   |   |   |   |   |   |   |
| Research                and development expense (General and administrative) |   | $                                                                           | 18,500                                                               |   | **$** | **532** |   | $ | 116,294 |   | **$** | **44,228** |   |

**SALES,      GENERAL AND ADMINISTRATIVE **

----

****Derivatives****

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

**Amortization**

**INCOME      TAX BENEFITS**

----

**LIQUIDITY      AND CAPITAL RESOURCES**

----

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**Signatures**

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

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

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