**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION **

**Washington,      D.C. 20549 **

**FORM      10-QSB/A**

**Amendment      No. 1**

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

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

**FINDEX.COM,      INC.**

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

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

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

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

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

**APPLICABLE      ONLY TO CORPORATE ISSUERS**

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

----

**Explanatory      Note**

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

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

| ·   | We                had previously, and erroneously, included rebates, and adjustments                to                rebates, as part of our sales and marketing expenses. The more appropriate                presentation should have been, and is now, an adjustment to revenue,                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                our                rebates payable in the amount of $12,599. These adjustments were                the                result of a change in our internal control over financial reporting.                Previously, when making our assessment of the adequacy of our reserve                for                rebates, we did not take into consideration the amount and number                of                outstanding checks, issued checks that were returned as undeliverable,                or                our ability to meet our recorded financial obligation. We have since                changed our internal control procedures to include review of each                of these                factors in our assessment of the adequacy of our reserve for rebates.                There was no net effect on our net income (loss) for the three and                six                months ended June 30, 2004 and 2003 as a result of our correction                of this                error. |
|--------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

----

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

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

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

Item      1Financial      Statements.

Item      2

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

----

**PART      I - FINANCIAL INFORMATION**

**ITEM      1. FINANCIAL STATEMENTS.**

| **Findex.com,                Inc.**                             |
|-----------------------------------------------------------------|
| **CONDENSED                CONSOLIDATED BALANCE SHEETS**        |
| **(Unaudited)**                                                 |
|                                                            |
|                                                            |   |   | **June                30, 2004** |   |   | June                30, 2003 |   |
|                                                            |   |   | **(Restated)** |   |   | (Restated) |   |
| **Assets**                                                      |
| Current                assets:                                  |
| Accounts                receivable, trade                       |   | **$** | **183,241** |   | $ | 158,700 |   |
| Inventory                                                       |   |   | **161,903** |   |   | 320,100 |   |
| Other                current assets                             |   |   | **97,326** |   |   | 66,804 |   |
| Total                current assets                             |   |   | **442,470** |   |   | 545,604 |   |
| Property                and equipment, net                      |   |   | **63,664** |   |   | 78,163 |   |
| Software                license, net                            |   |   | **2,517,538** |   |   | 3,021,044 |   |
| Software                development, net                        |   |   | **504,497** |   |   | 385,746 |   |
| Restricted                cash                                  |   |   | **100,354** |   |   | 50,000 |   |
| Other                assets                                     |   |   | **93,805** |   |   | 49,393 |   |
| Total                assets                                     |   | **$** | **3,722,328** |   | $ | 4,129,950 |   |
|                                                            |
| **Liabilities                and stockholders’ equity**   |
| Current                liabilities:                             |
| Cash                overdraft                                   |   | **$** | **38,990** |   | $ | 12,125 |   |
| Notes                payable                                    |   |   | **89,999** |   |   | 749,999 |   |
| Accrued                royalties                                |   |   | **1,203,369** |   |   | 1,595,859 |   |
| Accounts                payable, trade                          |   |   | **709,415** |   |   | 884,285 |   |
| Current                maturities of long-term notes payable    |   |   | **175,150** |   |   | 59,302 |   |
| Other                current liabilities                        |   |   | **679,252** |   |   | 1,251,050 |   |
| Total                current liabilities                        |   |   | **2,896,175** |   |   | 4,552,620 |   |
| Long-term                note payable                           |   |   | **65,300** |   |   | 18,801 |   |
| Non-current                deferred taxes                       |   |   | **777,774** |   |   | 830,381 |   |
| Commitments                and contingencies                    |
| Stockholders’                equity:                      |
| Preferred                stock                                  |   |   | **51** |   |   | 51 |   |
| Common                stock                                     |   |   | **23,492** |   |   | 19,811 |   |
| Paid-in                capital                                  |   |   | **7,227,564** |   |   | 7,029,079 |   |
| Retained                (deficit)                               |   |   | **(7,268,028** | **)** |   | (8,320,793 | ) |
| Total                stockholders’ equity                 |   |   | **(16,921** | **)** |   | (1,271,852 | ) |
| Total                liabilities and stockholders’ equity |   | **$** | **3,722,328** |   | $ | 4,129,950 |   |
|                                                            |
| *See                accompanying notes.*                        |

----

| **Findex.com,                Inc.**                                |
|--------------------------------------------------------------------|
| **CONDENSED                CONSOLIDATED STATEMENTS OF OPERATIONS** |
| **(Unaudited)**                                                    |
|                                                               |
|                                                               |   | **Three                Months Ended June 30** | **Six                Months Ended June 30** |
|                                                               |   |   | **2004** |   |   | 2003 |   |   | **2004** |   |   | 2003 |   |
|                                                               |   |   | **(Restated)** |   |   | (Restated) |   |   | **(Restated)** |   |   | (Restated) |   |
|                                                               |
| Revenues,                net of reserves and allowances            |   | **$** | **1,211,722** |   | $ | 763,841 |   | **$** | **2,778,115** |   | $ | 1,832,682 |   |
| Cost                of sales                                       |   |   | **271,410** |   |   | 262,322 |   |   | **740,069** |   |   | 561,143 |   |
| Gross                profit                                        |   |   | **940,312** |   |   | 501,519 |   |   | **2,038,046** |   |   | 1,271,539 |   |
| Operating                expenses:                                 |
| Sales                and marketing                                 |   |   | **267,902** |   |   | 155,915 |   |   | **510,501** |   |   | 334,600 |   |
| General                and administrative                          |   |   | **615,895** |   |   | 344,269 |   |   | **1,171,574** |   |   | 814,074 |   |
| Bad                debt provision                                  |   |   | **---** |   |   | --- |   |   | **2,500** |   |   | --- |   |
| Depreciation                and amortization                       |   |   | **139,187** |   |   | 136,902 |   |   | **274,639** |   |   | 274,002 |   |
| Total                operating expenses                            |   |   | **1,022,984** |   |   | 637,086 |   |   | **1,959,214** |   |   | 1,422,676 |   |
| Earnings                (loss) from operations                     |   |   | **(82,672** | **)** |   | (135,567 | ) |   | **78,832** |   |   | (151,137 | ) |
| Other                income                                        |   |   | **1,170** |   |   | 583,628 |   |   | **1,170** |   |   | 584,612 |   |
| Other                expenses, net                                 |   |   | **(17,358** | **)** |   | (22,557 | ) |   | **(31,688** | **)** |   | (37,354 | ) |
| Income                (loss) before income taxes                   |   |   | **(98,860** | **)** |   | 425,504 |   |   | **48,314** |   |   | 396,121 |   |
| Provision                for income taxes                          |   |   | **(31,011** | **)** |   | 56,616 |   |   | **(61,322** | **)** |   | 113,232 |   |
| Net                income (loss)                                   |   | **$** | **(129,871** | **)** | $ | 482,120 |   |   | **(13,008** | **)** |   | 509,353 |   |
| Retained                (deficit) at beginning of year             |   |   |   |   | **(7,255,020** | **)** |   | (8,830,146 | ) |
| Retained                (deficit) at end of period                 | **$** | **(7,268,028** | **)** | $ | (8,320,793 | ) |
|                                                               |
|                                                               |
| Net                earnings (loss) per share:                      |
| Basic                                                              |   | **$** | **(0.01** | **)** | $ | 0.02 |   | **$** | **---** |   | $ | 0.03 |   |
| Diluted                                                            |   | **$** | **(0.01** | **)** | $ | 0.02 |   | **$** | **---** |   | $ | 0.03 |   |
|                                                               |
| Weighted                average shares outstanding:                |
| Basic                                                              |   |   | **23,276,312** |   |   | 19,811,438 |   |   | **22,143,875** |   |   | 19,811,438 |   |
| Diluted                                                            |   |   | **23,276,312** |   |   | 20,078,401 |   |   | **22,143,875** |   |   | 20,069,385 |   |
|                                                               |
| *See                accompanying notes.*                           |

----

| **Findex.com,                Inc.**                                                                        |
|------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                STATEMENTS OF CASH FLOWS**                                                   |
| **(Unaudited)**                                                                                            |
|                                                                                                       |
| **Six                Months Ended June 30**                                                                |   |   | **2004** |   |   | 2003 |   |
|                                                                                                       |   |   | **(Restated)** |   |   | (Restated) |   |
| Cash                flows from operating activities:                                                       |
| Cash                received from customers                                                                |   | **$** | **2,639,964** |   | $ | 2,045,624 |   |
| Cash                paid to suppliers and employees                                                        |   |   | **(2,409,585** | **)** |   | (1,861,189 | ) |
| Other                operating activities, net                                                             |   |   | **(28,166** | **)** |   | 21,611 |   |
| Net                cash provided by operating activities                                                   |   |   | **202,213** |   |   | 206,046 |   |
| Cash                flows from investing activities:                                                       |
| Acquisition                of property and equipment                                                       |   |   | **(18,612** | **)** |   | (6,643 | ) |
| Software                development costs                                                                  |   |   | **(178,049** | **)** |   | (145,666 | ) |
| Website                development costs                                                                   |   |   | **(31,836** | **)** |   | (21,056 | ) |
| Deposits                made                                                                               |   |   | **(485** | **)** |   | (50,500 | ) |
| Net                cash (used) by investing activities                                                     |   |   | **(228,982** | **)** |   | (223,865 | ) |
| Cash                flows from financing activities:                                                       |
| Proceeds                from (payments on) line of credit, net                                             |   |   | **(2,999** | **)** |   | (5,016 | ) |
| Payments                made on long-term notes payable                                                    |   |   | **(50,890** | **)** |   | (27,941 | ) |
| Net                cash (used) by financing activities                                                     |   |   | **(53,889** | **)** |   | (32,957 | ) |
| Net                (decrease) in cash and cash equivalents                                                 |   |   | **(80,658** | **)** |   | (50,776 | ) |
| Cash                and cash equivalents, beginning of year                                                |   |   | **41,668** |   |   | 38,651 |   |
| Cash                overdraft, end of period                                                               |   | **$** | **(38,990** | **)** | $ | (12,125 | ) |
|                                                                                                       |
| Reconciliation                of net income (loss) to cash flows from operating                activities: |
| Net                income (loss)                                                                           |   | **$** | **(13,008** | **)** | $ | 509,353 |   |
| Adjustments                to reconcile net income (loss) to net cash                                      |   |   |
| provided                by operating activities:                                                           |   |   |
| Software                development costs amortized                                                        |   |   | **258,258** |   |   | 40,422 |   |
| Provision                for bad debts                                                                     |   |   | **2,500** |   |   | --- |   |
| Stock                and warrants issued for services                                                      |   |   | **44,186** |   |   | --- |   |
| Depreciation                and amortization                                                               |   |   | **274,639** |   |   | 274,002 |   |
| Change                in assets and liabilities:                                                           |   |   |
| Decrease                in accounts receivable                                                             |   |   | **180,062** |   |   | 69,541 |   |
| Decrease                in inventories                                                                     |   |   | **110,697** |   |   | 96,600 |   |
| Decrease                in refundable income taxes                                                         |   |   | **---** |   |   | 29,148 |   |
| (Increase)                in prepaid expenses                                                              |   |   | **(75,406** | **)** |   | (9,254 | ) |
| (Decrease)                in accrued royalties                                                             |   |   | **(204,937** | **)** |   | (534,754 | ) |
| (Decrease)                in accounts payable                                                              |   |   | **(174,708** | **)** |   | (187,278 | ) |
| Increase                in income taxes payable                                                            |   |   | **700** |   |   | --- |   |
| Increase                (decrease) in deferred taxes                                                       |   |   | **60,622** |   |   | (113,232 | ) |
| (Decrease)                increase in other liabilities                                                    |   |   | **(261,392** | **)** |   | 31,498 |   |
| Net                cash provided by operating activities                                                   |   | **$** | **202,213** |   | $ | 206,046 |   |
|                                                                                                       |
| *See                accompanying notes.*                                                                   |

----

**FindEx.com,      Inc.**

**NOTES      TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**June      30, 2004**

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

**NOTE      1 - BASIS OF PRESENTATION**

**Inventory**

**Software      Development Costs**

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

**NOTE      2 - INVENTORIES (Restated)**

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

----

**NOTE      3 - NOTES PAYABLE**

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

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

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

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

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

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

----

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

| **Three                months ended June 30**                     |   |   | **2004**       |   |   | 2003       |   |
|-------------------------------------------------------------------|--------|--------|----------------|--------|--------|------------|--------|
| Net                Income (loss)                                  |   | **$**  | **(129,871**   | **)**  | $      | 482,120    |   |
| Preferred                stock dividends                          |   |   | ---            |   |   | ---        |   |
| Net                income (loss) available to common shareholders |   | **$**  | **(129,871**   | **)**  | $      | 482,120    |   |
|                                                              |   |   |           |   |   |       |   |
| Basic                weighted average shares outstanding          |   |   | **23,276,312** |   |   | 19,811,438 |   |
| Dilutive                effect of:                                |   |   |           |   |   |       |   |
| Stock                options                                      |   |   | ---            |   |   | ---        |   |
| Convertible                preferred series A                     |   |   | ---            |   |   | 114,000    |   |
| Convertible                preferred series B                     |   |   | ---            |   |   | 40,000     |   |
| Warrants                                                          |   |   | ---            |   |   | 112,963    |   |
| Diluted                weighted average shares outstanding        |   |   | **23,276,312** |   |   | 20,078,401 |   |
|                                                              |
| Earnings                (loss) per share:                         |   |   |           |   |   |       |   |
| Basic                                                             |   | **$**  | **(0.01**      | **)**  | $      | 0.02       |   |
| Diluted                                                           |   | **$**  | **(0.01**      | **)**  | $      | 0.02       |   |

| **Six                months ended June 30**                       |   |   | **2004**       |   |   | 2003       |   |
|-------------------------------------------------------------------|--------|--------|----------------|--------|--------|------------|--------|
| Net                Income (loss)                                  |   | **$**  | **(13,008**    | **)**  | $      | 509,353    |   |
| Preferred                stock dividends                          |   |   | **---**        |   |   | ---        |   |
| Net                income (loss) available to common shareholders |   | **$**  | **(13,008**    | **)**  | $      | 509,353    |   |
|                                                              |   |   |           |   |   |       |   |
| Basic                weighted average shares outstanding          |   |   | **22,143,875** |   |   | 19,811,438 |   |
| Dilutive                effect of:                                |   |   |           |   |   |       |   |
| Stock                options                                      |   |   | **---**        |   |   | ---        |   |
| Convertible                preferred series A                     |   |   | **---**        |   |   | 114,000    |   |
| Convertible                preferred series B                     |   |   | **---**        |   |   | 40,000     |   |
| Warrants                                                          |   |   | **---**        |   |   | 103,947    |   |
| Diluted                weighted average shares outstanding        |   |   | **22,143,875** |   |   | 20,069,385 |   |
|                                                              |   |   |           |   |   |       |   |
| Earnings                per share:                                |   |   |           |   |   |       |   |
| Basic                                                             |   | **$**  | **---**        |   | $      | 0.03       |   |
| Diluted                                                           |   | **$**  | **---**        |   | $      | 0.03       |   |

----

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

|                                                        |   | **Three                months ended June 30,** | **Six                months ended June 30,** |
|-------------------------------------------------------------|--------|------------------------------------------------|----------------------------------------------|
|                                                        |   |                                           | **2004**                                     |   |   | 2003 |   |   | **2004** |   |   | 2003 |   |
| Net                income (loss), as reported               |   | **$**                                          | **(129,871**                                 | **)** | $ | 482,120 |   | **$** | **(13,008** | **)** | $ | 509,353 |   |
| Pro                Forma compensation charge under SFAS 123 |   |                                           | **(13,696**                                  | **)** |   | (15,722 | ) |   | **(26,307** | **)** |   | (31,444 | ) |
| Pro                Forma net income (loss)                  |   | **$**                                          | **(143,567**                                 | **)** | $ | 466,398 |   | **$** | **(39,315** | **)** | $ | 477,909 |   |
|                                                        |
| Earnings                (loss) per share:                   |   |                                           |                                         |   |   |   |   |   |   |   |   |   |   |
| Basic                - as reported                          |   | **$**                                          | **(0.01**                                    | **)** | $ | 0.02 |   | **$** | **---** |   | $ | 0.03 |   |
| Basic                - pro forma                            |   | **$**                                          | **(0.01**                                    | **)** | $ | 0.02 |   | **$** | **---** |   | $ | 0.02 |   |
|                                                        |   |                                           |                                         |   |   |   |   |   |   |   |   |   |   |
| Diluted                - as reported                        |   | **$**                                          | **(0.01**                                    | **)** | $ | 0.02 |   | **$** | **---** |   | $ | 0.03 |   |
| Diluted                - pro forma                          |   | **$**                                          | **(0.01**                                    | **)** | $ | 0.02 |   | **$** | **---** |   | $ | 0.02 |   |

**NOTE      8 - COMMITMENTS AND CONTINGENCIES**

**NOTE      9 - RISKS AND UNCERTAINTIES**

----

**NOTE      10 - GOING CONCERN**

**NOTE      11 - SUBSEQUENT EVENTS**

----

**NOTE      12 - RESTATEMENT AND RECLASSIFICATION**

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

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

| ·   | We                previously and erroneously included rebates, and adjustments to rebates,                in sales and marketing expenses. The more appropriate presentation                should                have been, and is now, an adjustment to revenue, as provided by 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                the rebates reserve in the amount of $266,301 and an adjustment to                rebates                payable in the amount of $12,599. 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. There was no net effect on net                income                (loss) from the correction of this error for the three and six months                ended June 30, 2004 and 2003. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

----

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

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

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

----

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

----

| **Findex.com,                  Inc.**                                                                                                                                                                                                                                                     |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                  CONSOLIDATED BALANCE SHEETS**                                                                                                                                                                                                                                |
| **June                  30, 2003**                                                                                                                                                                                                                                                        |
| **(Unaudited)**                                                                                                                                                                                                                                                                           |
|                                                                                                                                                                                                                                                                                      |
|                                                                                                                                                                                                                                                                                      |   | **As                  Originally Reported** |   |   | **As                  Restated** |   |   | **Change** |   |   |
| **Assets**                                                                                                                                                                                                                                                                                |
| Current                  assets:                                                                                                                                                                                                                                                          |   |
| Cash                  and cash equivalents                                                                                                                                                                                                                                                |   |   |   |   | $ | 37,876 |   | $ | --- |   | $ | (37,876 | ) | (a) |
| Accounts                  receivable, trade                                                                                                                                                                                                                                               |   |   |   |   |   | 158,700 |   |   | 158,700 |   |   | --- |   |   |
| Inventory                                                                                                                                                                                                                                                                                 |   |   |   |   |   | 320,100 |   |   | 320,100 |   |   | --- |   |   |
| Other                  current assets                                                                                                                                                                                                                                                     |   |   |   |   |   | 66,804 |   |   | 66,804 |   |   | --- |   |   |
| Total                  current assets                                                                                                                                                                                                                                                     |   |   |   |   |   | 583,480 |   |   | 545,604 |   |   | (37,876 | ) |   |
| Property                  and equipment, net                                                                                                                                                                                                                                              |   | 78,163 |   |   | 78,163 |   |   | --- |   |   |
| Software                  license, net                                                                                                                                                                                                                                                    |   | 2,529,896 |   |   | 3,021,044 |   |   | 491,148 |   | (b) |
| Software                  development, net                                                                                                                                                                                                                                                |   | 385,746 |   |   | 385,746 |   |   | --- |   |   |
| Restricted                  cash                                                                                                                                                                                                                                                          |   | --- |   |   | 50,000 |   |   | 50,000 |   | (a) |
| Other                  assets                                                                                                                                                                                                                                                             |   | 49,393 |   |   | 49,393 |   |   | --- |   |   |
| Total                  assets                                                                                                                                                                                                                                                             |   |   |   |   | $ | 3,626,678 |   | $ | 4,129,950 |   | $ | 503,272 |   |   |
|                                                                                                                                                                                                                                                                                      |   |
| **Liabilities                  and stockholders’ equity**                                                                                                                                                                                                                           |
| Current                  liabilities:                                                                                                                                                                                                                                                     |   |
| Cash                  overdraft                                                                                                                                                                                                                                                           |   |   |   |   | $ | --- |   | $ | 12,125 |   | $ | 12,125 |   | (a) |
| Notes                  payable                                                                                                                                                                                                                                                            |   |   |   |   |   | 749,999 |   |   | 749,999 |   |   | --- |   |   |
| Accrued                  royalties                                                                                                                                                                                                                                                        |   |   |   |   |   | 1,595,859 |   |   | 1,595,859 |   |   | --- |   |   |
| Accounts                  payable, trade                                                                                                                                                                                                                                                  |   |   |   |   |   | 983,232 |   |   | 884,285 |   |   | (98,947 | ) | (c) |
| Current                  maturities of long-term notes payable                                                                                                                                                                                                                            |   |   |   |   |   | 59,302 |   |   | 59,302 |   |   | --- |   |   |
| Other                  current liabilities                                                                                                                                                                                                                                                |   |   |   |   |   | 1,251,050 |   |   | 1,251,050 |   |   | --- |   |   |
| Total                  current liabilities                                                                                                                                                                                                                                                |   |   |   |   |   | 4,639,442 |   |   | 4,552,620 |   |   | (86,822 | ) |   |
| Long-term                  note payable                                                                                                                                                                                                                                                   |   | 18,801 |   |   | 18,801 |   |   | --- |   |   |
| Non-current                  deferred taxes                                                                                                                                                                                                                                               |   | 1,067,494 |   |   | 830,381 |   |   | (237,113 | ) | (d) |
| Commitments                  and contingencies                                                                                                                                                                                                                                            |   |
| Stockholders’                  equity:                                                                                                                                                                                                                                              |   |
| Preferred                  stock                                                                                                                                                                                                                                                          |   |   |   |   |   | 51 |   |   | 51 |   |   | --- |   |   |
| Common                  stock                                                                                                                                                                                                                                                             |   |   |   |   |   | 19,811 |   |   | 19,811 |   |   | --- |   |   |
| Paid-in                  capital                                                                                                                                                                                                                                                          |   |   |   |   |   | 7,029,079 |   |   | 7,029,079 |   |   | --- |   |   |
| Retained                  (deficit)                                                                                                                                                                                                                                                       |   |   |   |   |   | (9,148,000 | ) |   | (8,320,793 | ) |   | 827,207 |   |   |
| Total                  stockholders’ equity                                                                                                                                                                                                                                         |   |   |   |   |   | (2,099,059 | ) |   | (1,271,852 | ) |   | 827,207 |   |   |
| Total                  liabilities and stockholders’ equity                                                                                                                                                                                                                         |   |   |   |   | $ | 3,626,678 |   | $ | 4,129,950 |   | $ | 503,272 |   |   |
|                                                                                                                                                                                                                                                                                      |   |
| (a)                  Reclassification                  of restricted cash with merchant banker as non-current                  asset.                                                                                                                                                     |
| (b)                  Net                  change from reclassification of forgiveness of final installment                  and                  additional amortization from returning                  the estimated economic useful life from indefinite to 10                  years. |
| (c)                  Decrease                  from restatement of 2000 error correction discovered in                  2004.                                                                                                                                                             |
| (d)                  Decrease                  from recalculation of deferred income taxes resulting from changes                  to the                  software license agreement.                                                                                                    |

----

| **Findex.com,                  Inc.**                                                                                                                                                                                                                                                                                                                                                                                                   |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                  CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                                                                                                    |
| **Six                  Months Ended June 30, 2004**                                                                                                                                                                                                                                                                                                                                                                                     |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                                                                                         |
|                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                                                                                                                                                                                                                                                                                                                                                                                                                                    |   | **As                  Originally Reported** |   |   | **As                  Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |
| Revenues,                  net of reserves and allowances                                                                                                                                                                                                                                                                                                                                                                               | $ | 2,499,215 |   | $ | 2,778,115 |   | $ | 278,900 |   | (a) |
| Cost                  of sales                                                                                                                                                                                                                                                                                                                                                                                                          |   | 630,791 |   |   | 740,069 |   |   | 109,278 |   | (b) |
| Gross                  profit                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |   |   |   | 1,868,424 |   |   | 2,038,046 |   |   | 169,622 |   |   |
| Operating                  expenses:                                                                                                                                                                                                                                                                                                                                                                                                    |   |
| Sales                  and marketing                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 497,049 |   |   | 510,501 |   |   | 13,452 |   | (c) |
| General                  and administrative                                                                                                                                                                                                                                                                                                                                                                                             |   |   |   |   |   | 1,249,306 |   |   | 1,171,574 |   |   | (77,732 | ) | (d) |
| Inventory                  write down                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |   |   |   | 32,396 |   |   | --- |   |   | (32,396 | ) | (e) |
| Rebate                  reserve adjustment                                                                                                                                                                                                                                                                                                                                                                                              |   |   |   |   |   | (266,301 | ) |   | --- |   |   | 266,301 |   | (f) |
| Bad                  deb provision                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 2,500 |   |   | 2,500 |   |   | --- |   |   |
| Depreciation                  and amortization                                                                                                                                                                                                                                                                                                                                                                                          |   |   |   |   |   | 22,886 |   |   | 274,639 |   |   | 251,753 |   | (g) |
| Total                  operating expenses                                                                                                                                                                                                                                                                                                                                                                                               |   |   |   |   |   | 1,537,836 |   |   | 1,959,214 |   |   | 421,378 |   |   |
| Earnings                  from operations                                                                                                                                                                                                                                                                                                                                                                                               |   | 330,588 |   |   | 78,832 |   |   | (251,756 | ) |   |
| Other                  income                                                                                                                                                                                                                                                                                                                                                                                                           |   | --- |   |   | 1,170 |   |   | 1,170 |   | (h) |
| Other                  expenses, net                                                                                                                                                                                                                                                                                                                                                                                                    |   | (30,518 | ) |   | (31,688 | ) |   | (1,170 | ) | (h) |
| Income                  before income taxes                                                                                                                                                                                                                                                                                                                                                                                             |   |   |   |   |   | 300,070 |   |   | 48,314 |   |   | (251,756 | ) |   |
| Provision                  for income taxes                                                                                                                                                                                                                                                                                                                                                                                             |   | (2,305 | ) |   | (61,322 | ) |   | (59,017 | ) | (i) |
| Net                  income (loss)                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   | $ | 297,765 |   | $ | (13,008 | ) |   | (310,773 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |
| Net                  earnings (loss) per share:                                                                                                                                                                                                                                                                                                                                                                                         |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |   |   | $ | 0.01 |   | $ | --- |   | $ | (0.01 | ) |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   | $ | 0.01 |   | $ | --- |   | $ | (0.01 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |
| Weighted                  average shares outstanding:                                                                                                                                                                                                                                                                                                                                                                                   |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                   |   |   |   |   |   | 22,143,875 |   |   | 22,143,875 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                 |   |   |   |   |   | 23,821,007 |   |   | 22,143,875 |   |   | (1,677,132 | ) | (j) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |
| (a)                  Increase                  from reclassification of rebate reserve adjustment from Sales and                  marketing expenses.                                                                                                                                                                                                                                                                                   |
| (b)                  Increase                  from reclassification of non-capitalized technical support wages                  from                  General and administrative                  expenses, reclassification of fulfillment costs from Sales and                  marketing                  expenses, and reclassification                  of Inventory write down expense from operating                  expenses. |
| (c)                  Increase                  from reclassification of rebate reserve adjustment to Revenues                  and                  reclassification of fulfillment                  costs to Cost of sales.                                                                                                                                                                                                            |
| (d)                  Decrease                  from reclassification of non-capitalized technical support wages                  to Cost                  of sales.                                                                                                                                                                                                                                                                     |
| (e)                  Decrease                  from reclassification to Cost of sales.                                                                                                                                                                                                                                                                                                                                                  |
| (f)                  Increase                  from reclassification as an adjustment to revenue.                                                                                                                                                                                                                                                                                                                                       |
| (g)                  Increase                  from effects of additional amortization of the software license                  agreement.                                                                                                                                                                                                                                                                                              |
| (h)                  Reclassification                  of Other income.                                                                                                                                                                                                                                                                                                                                                                 |
| (i)                  Income                  tax effects of additional software license                  amortization.                                                                                                                                                                                                                                                                                                                  |
| (j)                  Decrease                  due to change from net income to net                  loss.                                                                                                                                                                                                                                                                                                                              |

----

| **Findex.com,                  Inc.**                                                                                                                                                                                                                                                                                       |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                  CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                        |
| **Three                  Months Ended June 30, 2004**                                                                                                                                                                                                                                                                       |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                        |
|                                                                                                                                                                                                                                                                                                                        |   | **As                  Originally Reported** |   |   | **As                  Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                        |   |
| Revenues,                  net of reserves and allowances                                                                                                                                                                                                                                                                   | $ | 961,951 |   | $ | 1,211,722 |   | $ | 249,771 |   | (a) |
| Cost                  of sales                                                                                                                                                                                                                                                                                              |   | 233,102 |   |   | 271,410 |   |   | 38,308 |   | (b) |
| Gross                  profit                                                                                                                                                                                                                                                                                               |   |   |   |   |   | 728,849 |   |   | 940,312 |   |   | 211,463 |   |   |
| Operating                  expenses:                                                                                                                                                                                                                                                                                        |   |
| Sales                  and marketing                                                                                                                                                                                                                                                                                        |   |   |   |   |   | 280,033 |   |   | 267,902 |   |   | (12,131 | ) | (c) |
| General                  and administrative                                                                                                                                                                                                                                                                                 |   |   |   |   |   | 658,603 |   |   | 615,895 |   |   | (42,708 | ) | (d) |
| Rebate                  reserve adjustment                                                                                                                                                                                                                                                                                  |   |   |   |   |   | (266,301 | ) |   | --- |   |   | 266,301 |   | (e) |
| Depreciation                  and amortization                                                                                                                                                                                                                                                                              |   |   |   |   |   | 13,311 |   |   | 139,187 |   |   | 125,876 |   | (f) |
| Total                  operating expenses                                                                                                                                                                                                                                                                                   |   |   |   |   |   | 685,646 |   |   | 1,022,984 |   |   | 337,338 |   |   |
| Earnings                  (loss) from operations                                                                                                                                                                                                                                                                            |   | 43,203 |   |   | (82,672 | ) |   | (125,875 | ) |   |
| Other                  income                                                                                                                                                                                                                                                                                               |   | --- |   |   | 1,170 |   |   | 1,170 |   | (g) |
| Other                  expenses, net                                                                                                                                                                                                                                                                                        |   | (16,188 | ) |   | (17,358 | ) |   | (1,170 | ) | (g) |
| Income                  (loss) before income taxes                                                                                                                                                                                                                                                                          |   |   |   |   |   | 27,015 |   |   | (98,860 | ) |   | (125,875 | ) |   |
| Provision                  for income taxes                                                                                                                                                                                                                                                                                 |   | (1,505 | ) |   | (31,011 | ) |   | (29,506 | ) | (h) |
| Net                  income (loss)                                                                                                                                                                                                                                                                                          |   |   |   |   | $ | 25,510 |   | $ | (129,871 | ) |   | (155,381 | ) |   |
|                                                                                                                                                                                                                                                                                                                        |   |
| Net                  earnings (loss) per share:                                                                                                                                                                                                                                                                             |   |
| Basic                                                                                                                                                                                                                                                                                                                       |   |   |   |   | $ | --- |   | $ | (0.01 | ) | $ | (0.01 | ) |   |
| Diluted                                                                                                                                                                                                                                                                                                                     |   |   |   |   | $ | --- |   | $ | (0.01 | ) | $ | (0.01 | ) |   |
|                                                                                                                                                                                                                                                                                                                        |   |
| Weighted                  average shares outstanding:                                                                                                                                                                                                                                                                       |   |
| Basic                                                                                                                                                                                                                                                                                                                       |   |   |   |   |   | 23,276,312 |   |   | 23,276,312 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                     |   |   |   |   |   | 24,953,444 |   |   | 23,276,312 |   |   | (1,677,132 | ) | (i) |
|                                                                                                                                                                                                                                                                                                                        |   |
| (a)                  Reclassification                  of rebate reserve adjustment from Sales and marketing                  expenses.                                                                                                                                                                                     |
| (b)                  Increase                  from reclassification of non-capitalized technical support wages                  from                  General and administrative                  expenses, and reclassification of fulfillment costs from Sales                  and                  marketing expenses. |
| (c)                  Decrease                  from reclassification of fulfillment costs to Cost of                  sales.                                                                                                                                                                                                |
| (d)                  Decrease                  from reclassification of non-capitalized technical support wages                  to Cost                  of sales.                                                                                                                                                         |
| (e)                  Increase                  from reclassification as an adjustment to revenue.                                                                                                                                                                                                                           |
| (f)                  Increase                  from effects of additional amortization of the software license                  agreement.                                                                                                                                                                                  |
| (g)                  Reclassification                  of Other income.                                                                                                                                                                                                                                                     |
| (h)                  Income                  tax effects of additional software license                  amortization.                                                                                                                                                                                                      |
| (i)                  Decrease                  due to change from net income to net                  loss.                                                                                                                                                                                                                  |

----

| **Findex.com,                  Inc.**                                                                                                                                                                                                                                                                                                                                                                                                        |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                  CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                                                                                                         |
| **Six                  Months Ended June 30, 2003**                                                                                                                                                                                                                                                                                                                                                                                          |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                                                                                              |
|                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|                                                                                                                                                                                                                                                                                                                                                                                                                                         | **As                  Originally Reported** |   |   | **As                  Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| Revenues,                  net of reserves and allowances                                                                                                                                                                                                                                                                                                                                                                                    | $ | 1,832,331 |   | $ | 1,832,682 |   | $ | 351 |   | (a) |
| Cost                  of sales                                                                                                                                                                                                                                                                                                                                                                                                               |   | 486,639 |   |   | 561,143 |   |   | 74,504 |   | (b) |
| Gross                  profit                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   | 1,345,692 |   |   | 1,271,539 |   |   | (74,153 | ) |   |
| Operating                  expenses:                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| Sales                  and marketing                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |   |   |   | 321,887 |   |   | 334,600 |   |   | 12,713 |   | (c) |
| General                  and administrative                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | 869,049 |   |   | 814,074 |   |   | (54,975 | ) | (d) |
| Nonrecurring                  item                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |   |   |   | (551,736 | ) |   | --- |   |   | 551,736 |   | (e) |
| Depreciation                  and amortization                                                                                                                                                                                                                                                                                                                                                                                               |   |   |   |   |   | 49,747 |   |   | 274,002 |   |   | 224,255 |   | (f) |
| Total                  operating expenses                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 688,947 |   |   | 1,422,676 |   |   | 733,729 |   |   |
| Earnings                  (loss) from operations                                                                                                                                                                                                                                                                                                                                                                                             |   | 656,745 |   |   | (151,137 | ) |   | (807,882 | ) |   |
| Other                  income                                                                                                                                                                                                                                                                                                                                                                                                                |   | --- |   |   | 584,612 |   |   | 584,612 |   | (g) |
| Other                  expenses, net                                                                                                                                                                                                                                                                                                                                                                                                         |   | (36,369 | ) |   | (37,354 | ) |   | (985 | ) | (h) |
| Income                  before income taxes                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | 620,376 |   |   | 396,121 |   |   | (224,255 | ) |   |
| Provision                  for income taxes                                                                                                                                                                                                                                                                                                                                                                                                  |   | 17,400 |   |   | 113,232 |   |   | 95,832 |   | (i) |
| Net                  income                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   | $ | 637,776 |   | $ | 509,353 |   |   | (128,423 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| Net                  earnings per share:                                                                                                                                                                                                                                                                                                                                                                                                     |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   | $ | 0.03 |   | $ | 0.03 |   | $ | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   | $ | 0.03 |   | $ | 0.03 |   | $ | --- |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| Weighted                  average shares outstanding:                                                                                                                                                                                                                                                                                                                                                                                        |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |   | 19,811,438 |   |   | 19,811,438 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 19,965,438 |   |   | 20,069,385 |   |   | 103,947 |   | (j) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| (a)                  Increase                  from reclassification of rebate reserve adjustment from Sales and                  marketing expenses.                                                                                                                                                                                                                                                                                        |
| (b)                  Increase                  from reclassification of non-capitalized technical support wages                  from                  General and administrative                  expenses, reclassification of fulfillment costs from Sales and                  marketing                  expenses, and reclassification                  of Inventory write down expense from operating                  expenses. |
| (c)                  Increase                  from reclassification of rebate reserve adjustment to Revenues                  and                  reclassification of fulfillment                  costs to Cost of sales.                                                                                                                                                                                                                 |
| (d)                  Decrease                  from reclassification of non-capitalized technical support wages                  to Cost                  of sales.                                                                                                                                                                                                                                                                          |
| (e)                  Reclassification                  of Inventory write down to Cost of sales and royalty adjustment                  to Other                  income.                                                                                                                                                                                                                                                                    |
| (f)                  Increase                  from additional amortization of software license agreement from                  returning                  the economic useful                  life to 10 years.                                                                                                                                                                                                                            |
| (g)                  Reclassification                  of royalty adjustment from nonrecurring item and miscellaneous                  income from                  Other                  expenses, net.                                                                                                                                                                                                                                    |
| (h)                  Reclassification                  of miscellaneous income to Other income.                                                                                                                                                                                                                                                                                                                                              |
| (i)                  Income                  tax effects of additional software license                  amortization.                                                                                                                                                                                                                                                                                                                       |
| (j)                  Increase                  from recalculation of potentially dilute common stock                  warrants.                                                                                                                                                                                                                                                                                                              |

----

| **Findex.com,                  Inc.**                                                                                                                                                                                                                                                                                            |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                  CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                             |
| **Three                  Months Ended June 30, 2003**                                                                                                                                                                                                                                                                            |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                  |
|                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                             |   | **As                  Originally Reported** |   |   | **As                  Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                             |   |
| Revenues,                  net of reserves and allowances                                                                                                                                                                                                                                                                        | $ | 769,965 |   | $ | 763,841 |   | $ | (6,124 | ) | (a) |
| Cost                  of sales                                                                                                                                                                                                                                                                                                   |   | 238,984 |   |   | 262,322 |   |   | 23,338 |   | (b) |
| Gross                  profit                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 530,981 |   |   | 501,519 |   |   | (29,462 | ) |   |
| Operating                  expenses:                                                                                                                                                                                                                                                                                             |   |
| Sales                  and marketing                                                                                                                                                                                                                                                                                             |   |   |   |   |   | 157,890 |   |   | 155,915 |   |   | (1,975 | ) | (c) |
| General                  and administrative                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 371,755 |   |   | 344,269 |   |   | (27,486 | ) | (d) |
| Nonrecurring                  items                                                                                                                                                                                                                                                                                              |   |   |   |   |   | (583,628 | ) |   | --- |   |   | 583,628 |   | (e) |
| Depreciation                  and amortization                                                                                                                                                                                                                                                                                   |   |   |   |   |   | 24,775 |   |   | 136,902 |   |   | 112,127 |   | (f) |
| Total                  operating expenses                                                                                                                                                                                                                                                                                        |   |   |   |   |   | (29,208 | ) |   | 637,086 |   |   | 666,294 |   |   |
| Earnings                  (loss) from operations                                                                                                                                                                                                                                                                                 |   | 560,189 |   |   | (135,567 | ) |   | (695,756 | ) |   |
| Other                  income                                                                                                                                                                                                                                                                                                    |   | --- |   |   | 583,628 |   |   | 583,628 |   | (e) |
| Other                  expenses, net                                                                                                                                                                                                                                                                                             |   | (22,557 | ) |   | (22,557 | ) |   | --- |   |   |
| Income                  before income taxes                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 537,632 |   |   | 425,504 |   |   | (112,128 | ) |   |
| Provision                  for income taxes                                                                                                                                                                                                                                                                                      |   | 8,700 |   |   | 56,616 |   |   | 47,916 |   | (g) |
| Net                  income                                                                                                                                                                                                                                                                                                      |   |   |   |   | $ | 546,332 |   | $ | 482,120 |   |   | (64,212 | ) |   |
|                                                                                                                                                                                                                                                                                                                             |   |
| Net                  earnings per share:                                                                                                                                                                                                                                                                                         |   |
| Basic                                                                                                                                                                                                                                                                                                                            |   |   |   |   | $ | 0.03 |   | $ | 0.02 |   | $ | (0.01 | ) |   |
| Diluted                                                                                                                                                                                                                                                                                                                          |   |   |   |   | $ | 0.03 |   | $ | 0.02 |   | $ | (0.01 | ) |   |
|                                                                                                                                                                                                                                                                                                                             |   |
| Weighted                  average shares outstanding:                                                                                                                                                                                                                                                                            |   |
| Basic                                                                                                                                                                                                                                                                                                                            |   |   |   |   |   | 19,811,438 |   |   | 19,811,438 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                          |   |   |   |   |   | 19,965,438 |   |   | 20,078,401 |   |   | 112,963 |   | (h) |
|                                                                                                                                                                                                                                                                                                                             |   |
| (a)                  Reclassification                  of rebate reserve adjustment from Sales and marketing                  expenses.                                                                                                                                                                                          |
| (b)                  Increase                  from reclassification of non-capitalized technical support wages                  from                  General and administrative                  expenses, and reclassification of fulfillment costs from Sales                  and                  marketing expenses. |
| (c)                  Decrease                  from reclassification of rebate reserve adjustment to Revenues                  and                  reclassification of fulfillment                  costs to Cost of sales.                                                                                                     |
| (d)                  Decrease                  from reclassification of non-capitalized technical support wages                  to Cost                  of sales.                                                                                                                                                              |
| (e)                  Reclassification                  of royalty adjustment from nonrecurring item to Other                  income.                                                                                                                                                                                            |
| (f)                  Increase                  from additional amortization of software license agreement from                  returning                  the economic useful                  life to 10 years.                                                                                                                |
| (g)                  Income                  tax effects of additional software license                  amortization.                                                                                                                                                                                                           |
| (h)                  Increase                  from recalculation of potentially dilute common stock                  warrants.                                                                                                                                                                                                  |

----

| **Findex.com,                  Inc.**                                                                                                                                                                                                                                                                                                        |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                  STATEMENTS OF CASH FLOWS**                                                                                                                                                                                                                                                                                   |
| **For                  the Six Months Ended June 30, 2004**                                                                                                                                                                                                                                                                                  |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                              |
|                                                                                                                                                                                                                                                                                                                                         |
|                                                                                                                                                                                                                                                                                                                                         |   | **As                  Originally Reported** |   |   | **As                  Restated** |   |   | **Change** |   |   |
| Cash                  flows from operating activities:                                                                                                                                                                                                                                                                                       |   |
| Cash                  received from customers                                                                                                                                                                                                                                                                                                |   |   |   |   | $ | 2,687,874 |   | $ | 2,639,964 |   | $ | (47,910 | ) | (a) |
| Cash                  paid to suppliers and employees                                                                                                                                                                                                                                                                                        |   |   |   |   |   | (2,691,400 | ) |   | (2,409,585 | ) |   | 281,815 |   | (b) |
| Other                  operating activities, net                                                                                                                                                                                                                                                                                             |   |   |   |   |   | 205,739 |   |   | (28,166 | ) |   | (233,905 | ) | (c) |
| Net                  cash provided by operating activities                                                                                                                                                                                                                                                                                   |   |   |   |   |   | 202,213 |   |   | 202,213 |   |   | --- |   |   |
| Cash                  flows from investing activities:                                                                                                                                                                                                                                                                                       |   |   |   |   |
| Acquisition                  of property and equipment                                                                                                                                                                                                                                                                                       |   |   |   |   |   | (18,612 | ) |   | (18,612 | ) |   | --- |   |   |
| Software                  development costs                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | (178,049 | ) |   | (178,049 | ) |   | --- |   |   |
| Website                  development costs                                                                                                                                                                                                                                                                                                   |   |   |   |   |   | (31,836 | ) |   | (31,836 | ) |   | --- |   |   |
| Deposits                  made                                                                                                                                                                                                                                                                                                               |   |   |   |   |   | (485 | ) |   | (485 | ) |   | --- |   |   |
| Net                  cash (used) by investing activities                                                                                                                                                                                                                                                                                     |   |   |   |   |   | (228,982 | ) |   | (228,982 | ) |   | --- |   |   |
| Cash                  flows from financing activities:                                                                                                                                                                                                                                                                                       |   |   |   |   |
| Proceeds                  from (payments on) line of credit, net                                                                                                                                                                                                                                                                             |   |   |   |   |   | (2,999 | ) |   | (2,999 | ) |   | --- |   |   |
| Payments                  made on long-term notes payable                                                                                                                                                                                                                                                                                    |   |   |   |   |   | (50,890 | ) |   | (50,890 | ) |   | --- |   |   |
| Net                  cash (used) by financing activities                                                                                                                                                                                                                                                                                     |   |   |   |   |   | (53,889 | ) |   | (53,889 | ) |   | --- |   |   |
| Net                  (decrease) in cash and cash equivalents                                                                                                                                                                                                                                                                                 |   | (80,658 | ) |   | (80,658 | ) |   | --- |   |   |
| Cash                  and cash equivalents, beginning of year                                                                                                                                                                                                                                                                                |   | 142,022 |   |   | 41,668 |   |   | (100,354 | ) | (d) |
| Cash                  and cash equivalents (overdraft), end of period                                                                                                                                                                                                                                                                        |   |   |   |   | $ | 61,364 |   | $ | (38,990 | ) | $ | (100,354 | ) |   |
|                                                                                                                                                                                                                                                                                                                                         |   |   |   |   |
| Reconciliation                  of net income (loss) to cash flows from operating                  activities:                                                                                                                                                                                                                               |   |   |   |   |
| Net                  income (loss)                                                                                                                                                                                                                                                                                                           |   |   |   |   | $ | 297,765 |   | $ | (13,008 | ) | $ | (310,773 | ) |   |
| Adjustments                  to reconcile net income (loss) to net cash                                                                                                                                                                                                                                                                      |   |   |   |   |   |   |
| provided                  by operating activities:                                                                                                                                                                                                                                                                                           |   |   |   |   |   |   |
| Software                  development costs amortized                                                                                                                                                                                                                                                                                        |   |   |   |   |   | 258,258 |   |   | 258,258 |   |   | --- |   |   |
| Provision                  for bad debts                                                                                                                                                                                                                                                                                                     |   |   |   |   |   | 2,500 |   |   | 2,500 |   |   | --- |   |   |
| Stock                  and warrants issued for services                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 44,186 |   |   | 44,186 |   |   | --- |   |   |
| Rebate                  reserve adjustment                                                                                                                                                                                                                                                                                                   |   |   |   |   |   | (266,301 | ) |   | --- |   |   | 266,301 |   | (e) |
| Depreciation                  and amortization                                                                                                                                                                                                                                                                                               |   |   |   |   |   | 22,886 |   |   | 274,639 |   |   | 251,753 |   | (f) |
| Change                  in assets and liabilities:                                                                                                                                                                                                                                                                                           |   |   |   |   |   |   |
| Decrease                  in accounts receivable                                                                                                                                                                                                                                                                                             |   |   |   |   |   | 180,062 |   |   | 180,062 |   |   | --- |   |   |
| Decrease                  in inventories                                                                                                                                                                                                                                                                                                     |   |   |   |   |   | 110,697 |   |   | 110,697 |   |   | --- |   |   |
| (Increase)                  in prepaid expenses                                                                                                                                                                                                                                                                                              |   |   |   |   |   | (75,406 | ) |   | (75,406 | ) |   | --- |   |   |
| (Decrease)                  in accrued royalties                                                                                                                                                                                                                                                                                             |   |   |   |   |   | (204,937 | ) |   | (204,937 | ) |   | --- |   |   |
| (Decrease)                  in accounts payable                                                                                                                                                                                                                                                                                              |   |   |   |   |   | (174,711 | ) |   | (174,708 | ) |   | 3 |   | (g) |
| Increase                  in income taxes payable                                                                                                                                                                                                                                                                                            |   |   |   |   |   | 700 |   |   | 700 |   |   | --- |   |   |
| Increase                  in deferred taxes                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | 1,605 |   |   | 60,622 |   |   | 59,017 |   | (h) |
| Increase                  (decrease) in other liabilities                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 4,909 |   |   | (261,392 | ) |   | (266,301 | ) | (e) |
| Net                  cash provided by operating activities                                                                                                                                                                                                                                                                                   |   |   |   |   | $ | 202,213 |   | $ | 202,213 |   | $ | --- |   |   |
|                                                                                                                                                                                                                                                                                                                                         |   |   |   |   |
| (a)                  Decrease                  from reclassification of estimated cost of sales returns against                  cash                  paid.                                                                                                                                                                                 |
| (b)                  Increase                  from reclassification of reserve for rebate adjustment from other                  operating activities, reclassification                  of inventory write-down from other operating activities, and estimated                  cost of sales                  returns from cash received. |
| (c)                  Decrease                  from reclassification of reserve for rebate adjustment and inventory                  write-down to cash                  paid.                                                                                                                                                               |
| (d)                  Decrease                  from reclassification of restricted cash as other                  asset.                                                                                                                                                                                                                     |
| (e)                  Reclassification                  of Rebate reserve adjustment as decrease in other                  liabilities.                                                                                                                                                                                                       |
| (f)                  Additional                  software license amortization.                                                                                                                                                                                                                                                              |
| (g)                  Rounding                  difference.                                                                                                                                                                                                                                                                                   |
| (h)                  Net                  income tax effects of additional software                  amortization.                                                                                                                                                                                                                           |

----

| **Findex.com,                  Inc.**                                                                                    |
|--------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                  STATEMENTS OF CASH FLOWS**                                                               |
| **For                  the Six Months Ended June 30, 2003**                                                              |
| **(Unaudited)**                                                                                                          |
|                                                                                                                     |
|                                                                                                                     |   | **As                  Originally Reported** |   |   | **As                  Restated** |   |   | **Change** |   |   |
| Cash                  flows from operating activities:                                                                   |   |
| Cash                  received from customers                                                                            |   |   |   |   | $ | 2,045,624 |   | $ | 2,045,624 |   | $ | --- |   |   |
| Cash                  paid to suppliers and employees                                                                    |   |   |   |   |   | (1,861,189 | ) |   | (1,861,189 | ) |   | --- |   |   |
| Other                  operating activities, net                                                                         |   |   |   |   |   | 21,611 |   |   | 21,611 |   |   | --- |   |   |
| Net                  cash provided by operating activities                                                               |   |   |   |   |   | 206,046 |   |   | 206,046 |   |   | --- |   |   |
| Cash                  flows from investing activities:                                                                   |   |   |   |   |
| Acquisition                  of property and equipment                                                                   |   |   |   |   |   | (6,643 | ) |   | (6,643 | ) |   | --- |   |   |
| Software                  development costs                                                                              |   |   |   |   |   | (145,666 | ) |   | (145,666 | ) |   | --- |   |   |
| Website                  development costs                                                                               |   |   |   |   |   | (21,055 | ) |   | (21,056 | ) |   | (1 | ) | (a) |
| Deposits                  made                                                                                           |   |   |   |   |   | (500 | ) |   | (50,500 | ) |   | (50,000 | ) | (b) |
| Net                  cash (used) by investing activities                                                                 |   |   |   |   |   | (173,864 | ) |   | (223,865 | ) |   | (50,001 | ) |   |
| Cash                  flows from financing activities:                                                                   |   |   |   |   |
| Proceeds                  from (payments on) line of credit, net                                                         |   |   |   |   |   | (5,016 | ) |   | (5,016 | ) |   | --- |   |   |
| Payments                  made on long-term notes payable                                                                |   |   |   |   |   | (27,941 | ) |   | (27,941 | ) |   | --- |   |   |
| Net                  cash (used) by financing activities                                                                 |   |   |   |   |   | (32,957 | ) |   | (32,957 | ) |   | --- |   |   |
| Net                  (decrease) in cash and cash equivalents                                                             |   | (775 | ) |   | (50,776 | ) |   | (50,001 | ) |   |
| Cash                  and cash equivalents, beginning of year                                                            |   | 38,651 |   |   | 38,651 |   |   | --- |   |   |
| Cash                  and cash equivalents (overdraft), end of period                                                    |   |   |   |   | $ | 37,876 |   | $ | (12,125 | ) | $ | (50,001 | ) |   |
|                                                                                                                     |   |   |   |   |
| Reconciliation                  of net income to cash flows from operating activities:                                   |   |   |   |   |
| Net                  income                                                                                              |   |   |   |   | $ | 637,776 |   | $ | 509,353 |   | $ | (128,423 | ) |   |
| Adjustments                  to reconcile net income to net cash                                                         |   |   |   |   |   |   |
| provided                  by operating activities:                                                                       |   |   |   |   |   |   |
| Software                  development costs amortized                                                                    |   |   |   |   |   | 40,422 |   |   | 40,422 |   |   | --- |   |   |
| Depreciation                  and amortization                                                                           |   |   |   |   |   | 49,747 |   |   | 274,002 |   |   | 224,255 |   | (c) |
| Change                  in assets and liabilities:                                                                       |   |   |   |   |   |   |
| Decrease                  in accounts receivable                                                                         |   |   |   |   |   | 69,541 |   |   | 69,541 |   |   | --- |   |   |
| Decrease                  in inventories                                                                                 |   |   |   |   |   | 96,600 |   |   | 96,600 |   |   | --- |   |   |
| Decrease                  in refundable income taxes payable                                                             |   |   |   |   |   | 29,148 |   |   | 29,148 |   |   | --- |   |   |
| (Increase)                  in prepaid expenses                                                                          |   |   |   |   |   | (9,254 | ) |   | (9,254 | ) |   | --- |   |   |
| (Decrease)                  in accrued royalties                                                                         |   |   |   |   |   | (534,754 | ) |   | (534,754 | ) |   | --- |   |   |
| (Decrease)                  in accounts payable                                                                          |   |   |   |   |   | (187,278 | ) |   | (187,278 | ) |   | --- |   |   |
| (Decrease)                  in deferred taxes                                                                            |   |   |   |   |   | (17,400 | ) |   | (113,232 | ) |   | (95,832 | ) | (d) |
| Increase                  in other liabilities                                                                           |   |   |   |   |   | 31,498 |   |   | 31,498 |   |   | --- |   |   |
| Net                  cash provided by operating activities                                                               |   |   |   |   | $ | 206,046 |   | $ | 206,046 |   | $ | --- |   |   |
|                                                                                                                     |   |   |   |   |
| (a)                  Rounding                  difference.                                                               |
| (b)                  Reclassification                  of restricted cash held by merchant banker.                       |
| (c)                  Increase                  from additional software license amortization.                            |
| (d)                  Income                  tax effects from additional software license                  amortization. |

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**ITEM        2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION        OR PLAN OF OPERATIONS.**

**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 **

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**Revenues        **

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**COST        OF SALES **

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

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**SALES,        GENERAL AND ADMINISTRATIVE **

**Amortization        **

----

**INCOME        TAX BENEFITS **

**LIQUIDITY        AND CAPITAL RESOURCES **

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**Signatures**

|                                      |   | **FINDEX.COM,                  INC.**                  |   |
|-------------------------------------------|--------|--------------------------------------------------------|--------|
|                                      |   |                                                   |   |
| Date:                  September 30, 2005 | By     | /s/                  Steven Malone                     |   |
|                                      |   | Steven                  Malone                         |   |
|                                      |   | President                  and Chief Executive Officer |   |

|                                      |   |                                     |   |
|-------------------------------------------|--------|------------------------------------------|--------|
| Date:                  September 30, 2005 | By     | /s/                  Kirk R. Rowland     |   |
|                                      |   | Kirk                  R. Rowland, CPA    |   |
|                                      |   | Chief                  Financial Officer |   |

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