**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**

*Business        Combinations*

*Goodwill        and Other Intangible Assets*

*Accounting        for Consideration Given by a Vendor to a Customer (Including a Reseller of        the        Vendor’s Products)*

Item        1 Financial        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)** |   |   |   |   |
|                                                            |   |   | **(Restated)** |   |   | (Restated) |   |
|                                                            |   |   | **June                30, 2002** |   |   | December                31, 2001 |   |
| **Assets**                                                      |
| Current                assets:                                  |
| Cash                and cash equivalents                        |   | **$** | **---** |   | $ | 7,140 |   |
| Accounts                receivable, trade                       |   |   | **447,792** |   |   | 460,170 |   |
| Inventory                                                       |   |   | **509,716** |   |   | 646,246 |   |
| Other                current assets                             |   |   | **30,185** |   |   | 21,468 |   |
| Total                current assets                             |   |   | **987,693** |   |   | 1,135,024 |   |
| Property                and equipment, net                      |   |   | **110,794** |   |   | 92,185 |   |
| Software                license, net                            |   |   | **3,524,858** |   |   | 3,776,306 |   |
| Other                assets                                     |   |   | **19,111** |   |   | 12,558 |   |
| Total                assets                                     |   | **$** | **4,642,456** |   | $ | 5,016,073 |   |
|                                                            |
| **Liabilities                and stockholders’ equity**   |
| Current                liabilities:                             |
| Cash                overdraft                                   |   | **$** | **25,512** |   | $ | --- |   |
| License                fees payable                             |   |   | **---** |   |   | 1,051,785 |   |
| Notes                payable                                    |   |   | **749,000** |   |   | 749,000 |   |
| Accrued                royalties                                |   |   | **2,104,542** |   |   | 2,082,694 |   |
| Accounts                payable, trade                          |   |   | **1,007,479** |   |   | 1,422,573 |   |
| Current                maturities of long-term notes payable    |   |   | **54,766** |   |   | --- |   |
| Other                current liabilities                        |   |   | **1,279,488** |   |   | 1,490,462 |   |
| Total                current liabilities                        |   |   | **5,220,787** |   |   | 6,796,514 |   |
| Long-term                note payable                           |   |   | **78,103** |   |   | 71,322 |   |
| Non-current                deferred taxes                       |   |   | **1,045,327** |   |   | 1,147,043 |   |
| Commitments                and contingencies                    |
| Stockholders’                equity:                      |
| Preferred                stock                                  |   |   | **51** |   |   | 51 |   |
| Common                stock                                     |   |   | **19,288** |   |   | 11,231 |   |
| Paid-in                capital                                  |   |   | **7,007,957** |   |   | 6,893,720 |   |
| Retained                (deficit)                               |   |   | **(8,729,057** | **)** |   | (9,903,808 | ) |
| Total                stockholders’ equity                 |   |   | **(1,701,761** | **)** |   | (2,998,806 | ) |
| Total                liabilities and stockholders’ equity |   | **$** | **4,642,456** |   | $ | 5,016,073 |   |
|                                                            |
| *See                accompanying notes.*                        |

----

| **Findex.com,                Inc.**                                |
|--------------------------------------------------------------------|
| **CONDENSED                CONSOLIDATED STATEMENTS OF OPERATIONS** |
| **(Unaudited)**                                                    |
|                                                               |
|                                                               |   | **Three                Months Ended June 30,** | **Six                Months Ended June 30,** |
|                                                               |   |   | **2002** |   |   | 2001 |   |   | **2002** |   |   | 2001 |   |
|                                                               |   |   | **(Restated)** |   |   | (Restated) |   |   | **(Restated)** |   |   | (Restated) |   |
|                                                               |
| Revenues,                net of reserves and allowances            |   | **$** | **1,125,287** |   | $ | 382,843 |   | **$** | **2,057,979** |   | $ | 1,512,408 |   |
| Cost                of sales                                       |   |   | **180,954** |   |   | 175,926 |   |   | **338,841** |   |   | 639,758 |   |
| Gross                profit                                        |   |   | **944,333** |   |   | 206,917 |   |   | **1,719,138** |   |   | 872,650 |   |
| Operating                expenses:                                 |
| Sales                and marketing                                 |   |   | **234,087** |   |   | 177,609 |   |   | **418,611** |   |   | 324,880 |   |
| General                and administrative                          |   |   | **548,342** |   |   | 855,541 |   |   | **946,772** |   |   | 1,549,546 |   |
| Bad                debt expense                                    |   |   | **---** |   |   | 2,391,000 |   |   | **---** |   |   | 2,391,000 |   |
| Depreciation                and amortization                       |   |   | **134,561** |   |   | 132,983 |   |   | **268,402** |   |   | 268,058 |   |
| Total                operating expenses                            |   |   | **916,990** |   |   | 3,557,133 |   |   | **1,633,785** |   |   | 4,533,484 |   |
| Earnings                (loss) from operations                     |   |   | **27,343** |   |   | (3,350,216 | ) |   | **85,353** |   |   | (3,660,834 | ) |
| Other                income                                        |   |   | **1,051,596** |   |   | 122 |   |   | **1,051,785** |   |   | 2,641 |   |
| Other                expenses, net                                 |   |   | **(41,328** | **)** |   | (10,591 | ) |   | **(64,103** | **)** |   | (20,699 | ) |
| Income                (loss) before income taxes                   |   |   | **1,037,611** |   |   | (3,360,685 | ) |   | **1,073,035** |   |   | (3,678,892 | ) |
| Provision                for income taxes                          |   |   | **48,716** |   |   | 712,452 |   |   | **101,716** |   |   | 749,452 |   |
| Net                income (loss)                                   |   | **$** | **1,086,327** |   | $ | (2,648,233 | ) |   | **1,174,751** |   |   | (2,929,440 | ) |
| Retained                earnings (deficit) at beginning of year    |   | **(9,903,808** | **)** |   | (2,299,256 | ) |
| Retained                earnings (deficit) at end of period        |   |   | **$** | **(8,729,057** | **)** | $ | (5,228,696 | ) |
|                                                               |
|                                                               |
| Net                earnings (loss) per share:                      |
| Basic                                                              |   | **$** | **0.06** |   | $ | (0.25 | ) | **$** | **0.08** |   | $ | (0.28 | ) |
| Diluted                                                            |   | **$** | **0.05** |   | $ | (0.25 | ) | **$** | **0.07** |   | $ | (0.28 | ) |
|                                                               |
| Weighted                average shares outstanding:                |
| Basic                                                              |   |   | **19,288,359** |   |   | 10,566,859 |   |   | **15,622,479** |   |   | 10,550,442 |   |
| Diluted                                                            |   |   | **21,548,035** |   |   | 10,566,859 |   |   | **17,876,677** |   |   | 10,550,442 |   |
|                                                               |
| *See                accompanying notes.*                           |

----

| **Findex.com,                Inc.**                                                  |
|--------------------------------------------------------------------------------------|
| **CONSOLIDATED                STATEMENTS OF CASH FLOWS**                             |
| **(Unaudited)**                                                                      |
|                                                                                 |
| **Six                Months Ended June 30**                                          |   |   | **2002** |   |   | 2001 |   |
|                                                                                 |   |   | **(Restated)** |   |   |   |   |
|                                                                                 |
| Cash                flows from operating activities:                                 |
| Cash                received from customers                                          |   | **$** | **1,945,327** |   | $ | 2,159,377 |   |
| Cash                paid to suppliers and employees                                  |   |   | **(1,854,117** | **)** |   | (2,154,359 | ) |
| Other                operating activities, net                                       |   |   | **(25,075** | **)** |   | (47,808 | ) |
| Net                cash provided (used) by operating activities                      |   |   | **66,135** |   |   | (42,790 | ) |
| Cash                flows from investing activities:                                 |
| Acquisition                of property, plant and equipment                          |   |   | **(35,256** | **)** |   | (13,309 | ) |
| Other                investing activities, net                                       |   |   | **(6,860** | **)** |   | (16,400 | ) |
| Net                cash (used) by investing activities                               |   |   | **(42,116** | **)** |   | (29,709 | ) |
| Cash                flows from financing activities:                                 |
| Proceeds                from (payments on) line of credit, net                       |   |   | **(10,072** | **)** |   | 39,495 |   |
| Payments                made on long-term notes payable                              |   |   | **(21,599** | **)** |   | --- |   |
| Refund                on stock subscription                                          |   |   | **(25,000** | **)** |   | --- |   |
| Addition                to license agreements                                        |   |   | **---** |   |   | 25,073 |   |
| Net                cash provided (used) by financing activities                      |   |   | **(56,671** | **)** |   | 64,568 |   |
| Net                (decrease) in cash and cash equivalents                           |   |   | **(32,652** | **)** |   | (7,931 | ) |
| Cash                and cash equivalents, beginning of year                          |   |   | **7,140** |   |   | 21,768 |   |
| Cash                and cash equivalents (cash overdraft), end of period             |   | **$** | **(25,512** | **)** | $ | 13,837 |   |
|                                                                                 |
| Reconciliation                of net income to cash flows from operating activities: |
| Net                income (loss)                                                     |   | **$** | **1,174,751** |   | $ | (2,929,440 | ) |
| Adjustments                to reconcile net income (loss) to net cash                |   |   |
| provided                (used) by operating activities:                              |   |   |
| Stock                and warrants issued for services                                |   |   | **147,294** |   |   | 298,001 |   |
| Provision                for bad debts                                               |   |   | **---** |   |   | 2,391,000 |   |
| Depreciation                & amortization                                       |   |   | **268,402** |   |   | 268,058 |   |
| Debt                forgiveness                                                      |   |   | **(1,051,785** | **)** |   | --- |   |
| Change                in assets and liabilities:                                     |   |   |
| Decrease                in accounts receivable                                       |   |   | **12,378** |   |   | 625,403 |   |
| Decrease                in inventories                                               |   |   | **136,530** |   |   | 68,242 |   |
| (Increase)                in refundable income taxes                                 |   |   | **---** |   |   | (23,745 | ) |
| (Increase)                in prepaid expenses                                        |   |   | **(11,989** | **)** |   | (24,493 | ) |
| Increase                in accrued royalties                                         |   |   | **21,848** |   |   | 206,900 |   |
| Increase                (decrease) in accounts payable                               |   |   | **(331,949** | **)** |   | 332,091 |   |
| (Decrease)                in income taxes payable                                    |   |   | **---** |   |   | (39,284 | ) |
| (Decrease)                in deferred taxes                                          |   |   | **(101,716** | **)** |   | (735,000 | ) |
| (Decrease)                in other liabilities                                       |   |   | **(197,629** | **)** |   | (480,523 | ) |
| Net                cash provided (used) by operating activities                      |   | **$** | **66,135** |   | $ | (42,790 | ) |
|                                                                                 |
| *See                accompanying notes.*                                             |

----

**FindEx.com,      Inc.**

**NOTES      TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**June      30, 2002**

**(unaudited)**

**NOTE      1 - BASIS OF PRESENTATION**

**Software      Development Costs**

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

**NOTE      2 - SOFTWARE LICENSE AGREEMENT (Restated)**

**NOTE      3 - NOTES PAYABLE**

| Demand                note payable to a corporation, with interest at 9%.                Unsecured.                                                                                                                                              |   | $      | 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                660,000 restricted common shares. |   |   | 33,000  |   |
|                                                                                                                                                                                                                                             |   |   |    |   |
| 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                660,000 restricted common shares. |   |   | 33,000  |   |
|                                                                                                                                                                                                                                             |   |   |    |   |
| 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                660,000 restricted common shares. |   |   | 33,000  |   |
|                                                                                                                                                                                                                                             |   | $      | 749,000 |   |

----

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

| **June                30** |   |   |    |   |
|----------------------------|--------|--------|---------|--------|
| 2003                       |   | $      | 54,766  |   |
| 2004                       |   |   | 59,306  |   |
| 2005                       |   |   | 18,797  |   |
|                       |   | $      | 132,869 |   |

**NOTE      5 - STOCKHOLDERS’ EQUITY**

**Common      Stock**

**NOTE      6 - INCOME TAXES (Restated)**

|                             |   | **Three                Months Ended June 30,** | **Six                Months Ended June 30,** |
|----------------------------------|--------|------------------------------------------------|----------------------------------------------|
|                             |   |                                           | **2002**                                     |   |   | 2001 |   |   | **2002** |   |   | 2001 |   |
|                             |   |                                           | **(Restated)**                               |   |   |   |   |   | **(Restated)** |   |   |   |   |
| Current:                         |   |                                           |                                         |   |   |   |   |   |   |   |   |   |   |
| Federal                          |   | **$**                                          | **---**                                      |   | $ | --- |   | **$** | **---** |   | $ | --- |   |
| State                            |   |                                           | **---**                                      |   |   | 14,500 |   |   | **---** |   |   | 14,500 |   |
|                             |   |                                           | **---**                                      |   |   | 14,500 |   |   | **---** |   |   | 14,500 |   |
| Deferred:                        |   |                                           |                                         |   |   |   |   |   |   |   |   |   |   |
| Federal                          |   |                                           | **38,498**                                   |   |   | 514,000 |   |   | **81,398** |   |   | 551,000 |   |
| State                            |   |                                           | **10,218**                                   |   |   | 183,952 |   |   | **20,318** |   |   | 183,952 |   |
|                             |   |                                           | **48,716**                                   |   |   | 697,952 |   |   | **101,716** |   |   | 734,952 |   |
| Total                tax benefit |   | **$**                                          | **48,716**                                   |   | $ | 712,452 |   | **$** | **101,716** |   | $ | 749,452 |   |

**NOTE      7 - EARNINGS PER COMMON SHARE (Restated)**

----

| **For                  the Three Months Ended June 30, 2001**                                        |   |   | **Income                  (Loss) (Numerator)** |   |   | **Shares                  (Denominator)** |   |   | **Per-share                  Amount** |   |
|------------------------------------------------------------------------------------------------------|--------|--------|------------------------------------------------|--------|--------|-------------------------------------------|--------|--------|---------------------------------------|--------|
| Net                  Loss (Restated)                                                                 |   | $      | (2,648,233                                     | )      |   |                                      |   |   |                                  |   |
| Less                  preferred stock dividends                                                      |   |   | ---                                            |   |   |                                      |   |   |                                  |   |
| Loss                  available to common stockholders-basic earnings per share                      |   |   | (2,648,233                                     | )      |   | 10,566,859                                |   | $      | (0.25                                 | )      |
| Effect                  of Dilutive Securities                                                       |   |   |                                           |   |   |                                      |   |   |                                  |   |
| Options                                                                                              |   |   | ---                                            |   |   | ---                                       |   |   |                                  |   |
| Convertible                  notes payable                                                           |   |   | ---                                            |   |   | ---                                       |   |   |                                  |   |
| Convertible                  Preferred Series A                                                      |   |   | ---                                            |   |   | ---                                       |   |   |                                  |   |
| Convertible                  Preferred Series B                                                      |   |   | ---                                            |   |   | ---                                       |   |   |                                  |   |
| Warrants                                                                                             |   |   | ---                                            |   |   | ---                                       |   |   |                                  |   |
| Loss                  available to common stockholders-diluted earnings per                  share   |   | $      | (2,648,233                                     | )      |   | 10,566,859                                |   | $      | (0.25                                 | )      |
|                                                                                                 |   |   |                                           |   |   |                                      |   |   |                                  |   |
| **For                  the Three Months Ended June 30, 2002**                                        |   |   | **Income                  (Loss) (Numerator)** |   |   | **Shares                  (Denominator)** |   |   | **Per-share                  Amount** |   |
| Net                  Income (Restated)                                                               |   | $      | 1,086,327                                      |   |   |                                      |   |   |                                  |   |
| Less                  preferred stock dividends                                                      |   |   | ---                                            |   |   |                                      |   |   |                                  |   |
| Income                  available to common stockholders-basic earnings per share                    |   |   | 1,086,327                                      |   |   | 19,288,359                                |   | $      | 0.06                                  |   |
| Effect                  of Dilutive Securities                                                       |   |   |                                           |   |   |                                      |   |   |                                  |   |
| Options                                                                                              |   |   | ---                                            |   |   | ---                                       |   |   |                                  |   |
| Convertible                  notes payable                                                           |   |   | 10,097                                         |   |   | 1,980,000                                 |   |   |                                  |   |
| Convertible                  Preferred Series A                                                      |   |   | ---                                            |   |   | 114,000                                   |   |   |                                  |   |
| Convertible                  Preferred Series B                                                      |   |   | ---                                            |   |   | 40,000                                    |   |   |                                  |   |
| Warrants                  (Restated)                                                                 |   |   | ---                                            |   |   | 125,676                                   |   |   |                                  |   |
| Income                  available to common stockholders-diluted earnings per                  share |   | $      | 1,096,424                                      |   |   | 21,548,035                                |   | $      | 0.05                                  |   |
|                                                                                                 |   |   |                                           |   |   |                                      |   |   |                                  |   |
| **For                  the Six Months Ended June 30, 2001**                                          |   |   | **Income                  (Loss) (Numerator)** |   |   | **Shares                  (Denominator)** |   |   | **Per-share                  Amount** |   |
| Net                  Loss                                                                            |   | $      | (2,929,440                                     | )      |   |                                      |   |   |                                  |   |
| Less                  preferred stock dividends                                                      |   |   | ---                                            |   |   |                                      |   |   |                                  |   |
| Loss                  available to common stockholders-basic earnings per share                      |   |   | (2,929,440                                     | )      |   | 10,550,442                                |   | $      | (0.28                                 | )      |
| Effect                  of Dilutive Securities                                                       |   |   |                                           |   |   |                                      |   |   |                                  |   |
| Options                                                                                              |   |   | ---                                            |   |   | ---                                       |   |   |                                  |   |
| Convertible                  notes payable                                                           |   |   | ---                                            |   |   | ---                                       |   |   |                                  |   |
| Convertible                  Preferred Series A                                                      |   |   | ---                                            |   |   | ---                                       |   |   |                                  |   |
| Convertible                  Preferred Series B                                                      |   |   | ---                                            |   |   | ---                                       |   |   |                                  |   |
| Warrants                                                                                             |   |   | ---                                            |   |   | ---                                       |   |   |                                  |   |
| Income                  available to common stockholders-diluted earnings per                  share |   | $      | (2,929,440                                     | )      |   | 10,550,442                                |   | $      | (0.28                                 | )      |

----

| **For                  the Six Months Ended June 30, 2002**                                          |   |   | **Income                  (Loss) (Numerator)** |   |   | **Shares                  (Denominator)** |   |   | **Per-share                  Amount** |   |
|------------------------------------------------------------------------------------------------------|--------|--------|------------------------------------------------|--------|--------|-------------------------------------------|--------|--------|---------------------------------------|--------|
| Net                  Income (Restated)                                                               |   | $      | 1,174,751                                      |   |   |                                      |   |   |                                  |   |
| Less                  preferred stock dividends                                                      |   |   | ---                                            |   |   |                                      |   |   |                                  |   |
| Income                  available to common stockholders-basic earnings per share                    |   |   | 1,174,751                                      |   |   | 15,622,479                                |   | $      | 0.08                                  |   |
| Effect                  of Dilutive Securities                                                       |   |   |                                           |   |   |                                      |   |   |                                  |   |
| Options                                                                                              |   |   | ---                                            |   |   | ---                                       |   |   |                                  |   |
| Convertible                  notes payable                                                           |   |   | 10,097                                         |   |   | 1,980,000                                 |   |   |                                  |   |
| Convertible                  Preferred Series A                                                      |   |   | ---                                            |   |   | 114,000                                   |   |   |                                  |   |
| Convertible                  Preferred Series B                                                      |   |   | ---                                            |   |   | 40,000                                    |   |   |                                  |   |
| Warrants                                                                                             |   |   | ---                                            |   |   | 120,198                                   |   |   |                                  |   |
| Income                  available to common stockholders-diluted earnings per                  share |   | $      | 1,184,848                                      |   |   | 17,876,677                                |   | $      | 0.07                                  |   |

**NOTE      8 - COMMITMENTS AND CONTINGENCIES**

**NOTE      9 - RISKS AND UNCERTAINTIES**

**NOTE      10 - GOING CONCERN**

----

**NOTE      11 - SUBSEQUENT EVENTS**

**NOTE      12 - RESTATEMENT AND RECLASSIFICATION**

*Business        Combinations*

*Goodwill        and Other Intangible Assets*

*Accounting        for Consideration Given by a Vendor to a Customer (Including a Reseller of        the        Vendor’s Products)*

----

| **Findex.com,                Inc.**                                                                                                                                                                                                                          |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                BALANCE SHEETS**                                                                                                                                                                                                               |
| **June                30, 2002**                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                         |
|                                                                                                                                                                                                                                                         |   | **As                Previously                Reported** |   |   | **As                Restated** |   |   | **Change** |   |   |
| **Assets**                                                                                                                                                                                                                                                   |
| Current                assets:                                                                                                                                                                                                                               |   |
| Accounts                receivable, trade                                                                                                                                                                                                                    |   |   |   |   | $ | 447,792 |   | $ | 447,792 |   | $ | --- |   |   |
| Inventories                                                                                                                                                                                                                                                  |   |   |   |   |   | 509,716 |   |   | 509,716 |   |   | --- |   |   |
| Other                current assets                                                                                                                                                                                                                          |   |   |   |   |   | 30,185 |   |   | 30,185 |   |   | --- |   |   |
| Total                current assets                                                                                                                                                                                                                          |   |   |   |   |   | 987,693 |   |   | 987,693 |   |   | --- |   |   |
| Property                and equipment, net                                                                                                                                                                                                                   |   | 110,794 |   |   | 110,794 |   |   | --- |   |   |
| Software                license, net                                                                                                                                                                                                                         |   | 2,584,894 |   |   | 3,524,858 |   |   | 939,964 |   | (a) |
| Other                assets                                                                                                                                                                                                                                  |   | 19,111 |   |   | 19,111 |   |   | --- |   |   |
| Total                assets                                                                                                                                                                                                                                  |   |   |   |   | $ | 3,702,492 |   | $ | 4,642,456 |   | $ | 939,964 |   |   |
|                                                                                                                                                                                                                                                         |   |
| **Liabilities                and stockholders’ equity**                                                                                                                                                                                                |
| Current                liabilities:                                                                                                                                                                                                                          |   |
| Cash                overdraft                                                                                                                                                                                                                                |   |   |   |   | $ | 25,512 |   | $ | 25,512 |   | $ | --- |   |   |
| Accounts                payable, trade                                                                                                                                                                                                                       |   |   |   |   |   | 1,106,425 |   |   | 1,007,479 |   |   | (98,946 | ) | (b) |
| Notes                payable                                                                                                                                                                                                                                 |   |   |   |   |   | 749,000 |   |   | 749,000 |   |   | --- |   |   |
| Accrued                royalties                                                                                                                                                                                                                             |   |   |   |   |   | 2,104,542 |   |   | 2,104,542 |   |   | --- |   |   |
| Accrued                expenses                                                                                                                                                                                                                              |   |   |   |   |   | 1,279,488 |   |   | 1,279,488 |   |   | --- |   |   |
| Current                maturities of long-term debt                                                                                                                                                                                                          |   |   |   |   |   | 54,766 |   |   | 54,766 |   |   | --- |   |   |
| Total                current liabilities                                                                                                                                                                                                                     |   |   |   |   |   | 5,319,733 |   |   | 5,220,787 |   |   | (98,946 | ) |   |
| Long-term                note payable                                                                                                                                                                                                                        |   | 78,103 |   |   | 78,103 |   |   | --- |   |   |
| Deferred                income taxes, net                                                                                                                                                                                                                    |   | 1,111,043 |   |   | 1,045,327 |   |   | (65,716 | ) | (c) |
| Stockholders’                equity:                                                                                                                                                                                                                   |   |
| Preferred                stock, $.001 par value                                                                                                                                                                                                              |   |   |   |   |   | 51 |   |   | 51 |   |   | --- |   |   |
| Common                stock, $.001 par value                                                                                                                                                                                                                 |   |   |   |   |   | 19,288 |   |   | 19,288 |   |   | --- |   |   |
| Paid-in                capital                                                                                                                                                                                                                               |   |   |   |   |   | 7,007,957 |   |   | 7,007,957 |   |   | --- |   |   |
| Retained                (deficit)                                                                                                                                                                                                                            |   |   |   |   |   | (9,833,683 | ) |   | (8,729,057 | ) |   | 1,104,626 |   |   |
| Total                stockholders’ equity                                                                                                                                                                                                              |   |   |   |   |   | (2,806,387 | ) |   | (1,701,761 | ) |   | 1,104,626 |   |   |
| Total                liabilities and stockholders’ equity                                                                                                                                                                                              |   |   |   |   | $ | 3,702,492 |   | $ | 4,642,456 |   | $ | 939,964 |   |   |
|                                                                                                                                                                                                                                                         |
| (a)                Increase                from reclassification of extinguishment of final installment due                as Other                income and returning                the estimated economic life from 50 years to 10                years. |
| (b)                Decrease                from reflecting fiscal year ended December 31, 2000 error correction                in                retained earnings from                restating the 2000 financial statements.                              |
| (c)                Decrease                from income tax effects of changes to the accounting of the software                license agreement.                                                                                                            |

----

| **Findex.com,                Inc.**                                                                                                                                                                                                                                                        |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                   |
| **For                the Six Months Ended June 30, 2002**                                                                                                                                                                                                                                  |
|                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                       |   | **As                Previously Reported** |   |   | **As                Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                       |
| Revenues,                net of reserves and allowances                                                                                                                                                                                                                                    | $ | 2,058,761 |   | $ | 2,057,979 |   | $ | (782 | ) | (a) |
| Cost                of sales                                                                                                                                                                                                                                                               |   | 338,841 |   |   | 338,841 |   |   | --- |   |   |
| Gross                profit                                                                                                                                                                                                                                                                |   |   |   |   |   | 1,719,920 |   |   | 1,719,138 |   |   | (782 | ) |   |
| Operating                expenses:                                                                                                                                                                                                                                                         |   |
| Sales                and marketing                                                                                                                                                                                                                                                         |   |   |   |   |   | 419,393 |   |   | 418,611 |   |   | (782 | ) | (a) |
| General                and administrative                                                                                                                                                                                                                                                  |   |   |   |   |   | 946,772 |   |   | 946,772 |   |   | --- |   |   |
| Depreciation                and amortization                                                                                                                                                                                                                                               |   |   |   |   |   | 156,580 |   |   | 268,402 |   |   | 111,822 |   | (b) |
| Total                operating expenses                                                                                                                                                                                                                                                    |   |   |   |   |   | 1,522,745 |   |   | 1,633,785 |   |   | 111,040 |   |   |
| Earnings                from operations                                                                                                                                                                                                                                                    |   | 197,175 |   |   | 85,353 |   |   | (111,822 | ) |   |
| Interest                income                                                                                                                                                                                                                                                             |   | 43 |   |   | 43 |   |   | --- |   |   |
| Other                income                                                                                                                                                                                                                                                                |   | --- |   |   | 1,051,785 |   |   | 1,051,785 |   | (c) |
| Interest                expense                                                                                                                                                                                                                                                            |   | (64,146 | ) |   | (64,146 | ) |   | --- |   |   |
| Income                before income taxes                                                                                                                                                                                                                                                  |   |   |   |   |   | 133,072 |   |   | 1,073,035 |   |   | 939,963 |   |   |
| Provision                for income taxes                                                                                                                                                                                                                                                  |   | 36,000 |   |   | 101,716 |   |   | 65,716 |   | (d) |
| Net                income                                                                                                                                                                                                                                                                  |   |   |   |   | $ | 169,072 |   | $ | 1,174,751 |   | $ | 1,005,679 |   |   |
|                                                                                                                                                                                                                                                                                       |   |
| Net                earnings per share:                                                                                                                                                                                                                                                     |   |
| Basic                                                                                                                                                                                                                                                                                      |   |   |   |   | $ | 0.01 |   | $ | 0.08 |   | $ | 0.07 |   |   |
| Diluted                                                                                                                                                                                                                                                                                    |   |   |   |   | $ | 0.01 |   | $ | 0.07 |   | $ | 0.06 |   |   |
|                                                                                                                                                                                                                                                                                       |   |
| Weighted                average shares outstanding                                                                                                                                                                                                                                         |   |
| Basic                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 15,622,479 |   |   | 15,622,479 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 17,756,479 |   |   | 17,876,677 |   |   | 120,198 |   | (e) |
|                                                                                                                                                                                                                                                                                       |
| (a)                Reclassification                of rebates from sales and marketing expenses to an adjustment to                revenue.                                                                                                                                                |
| (b)                Increase                in amortization of software license agreement from recognition of                extinguishment of final installment                as Other income and reduction of the economic life from 50 years                to 10                years. |
| (c)                Recognition                of extinguishment of the final software license installment as Other                income instead of as                an offset against the software license agreement carrying                amount.                                     |
| (d)                Increase                from income tax effects of changes to accounting for the software                license                agreement.                                                                                                                              |
| (e)                Increase                from correction of calculation of potentially dilutive common stock                warrants.                                                                                                                                                    |

----

| **Findex.com,                Inc.**                                                                                                                                                                                                                                                        |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                   |
| **For                the Three Months Ended June 30, 2002**                                                                                                                                                                                                                                |
|                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                       |   | **As                Previously Reported** |   |   | **As                Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                       |   |   |   |   |
| Revenues,                net of reserves and allowances                                                                                                                                                                                                                                    | $ | 1,127,057 |   | $ | 1,125,287 |   | $ | (1,770 | ) | (a) |
| Cost                of sales                                                                                                                                                                                                                                                               |   | 180,954 |   |   | 180,954 |   |   | --- |   |   |
| Gross                profit                                                                                                                                                                                                                                                                |   |   |   |   |   | 946,103 |   |   | 944,333 |   |   | (1,770 | ) |   |
| Operating                expenses:                                                                                                                                                                                                                                                         |   |   |   |   |
| Sales                and marketing                                                                                                                                                                                                                                                         |   |   |   |   |   | 235,857 |   |   | 234,087 |   |   | (1,770 | ) | (a) |
| General                and administrative                                                                                                                                                                                                                                                  |   |   |   |   |   | 548,531 |   |   | 548,531 |   |   | --- |   |   |
| Depreciation                and amortization                                                                                                                                                                                                                                               |   |   |   |   |   | 22,740 |   |   | 134,561 |   |   | 111,821 |   | (b) |
| Total                operating expenses                                                                                                                                                                                                                                                    |   |   |   |   |   | 807,128 |   |   | 917,179 |   |   | 110,051 |   |   |
| Earnings                from operations                                                                                                                                                                                                                                                    |   | 138,975 |   |   | 27,154 |   |   | (111,821 | ) |   |
| Interest                income                                                                                                                                                                                                                                                             |   | 18 |   |   | 18 |   |   | --- |   |   |
| Other                income                                                                                                                                                                                                                                                                |   | --- |   |   | 1,051,785 |   |   | 1,051,785 |   | (c) |
| Interest                expense                                                                                                                                                                                                                                                            |   | (41,346 | ) |   | (41,346 | ) |   | --- |   |   |
| Income                before income taxes                                                                                                                                                                                                                                                  |   |   |   |   |   | 97,647 |   |   | 1,037,611 |   |   | 939,964 |   |   |
| Provision                for income taxes                                                                                                                                                                                                                                                  |   | (17,000 | ) |   | 48,716 |   |   | 65,716 |   | (d) |
| Net                income                                                                                                                                                                                                                                                                  |   |   |   |   | $ | 80,647 |   | $ | 1,086,327 |   | $ | 1,005,680 |   |   |
|                                                                                                                                                                                                                                                                                       |   |   |   |   |
| Net                earnings per share:                                                                                                                                                                                                                                                     |   |   |   |   |
| Basic                                                                                                                                                                                                                                                                                      |   |   |   |   | $ | 0.00 |   | $ | 0.06 |   | $ | 0.06 |   |   |
| Diluted                                                                                                                                                                                                                                                                                    |   |   |   |   | $ | 0.00 |   | $ | 0.05 |   | $ | 0.05 |   |   |
|                                                                                                                                                                                                                                                                                       |   |   |   |   |
| Weighted                average shares outstanding:                                                                                                                                                                                                                                        |   |   |   |   |
| Basic                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 19,288,359 |   |   | 19,288,359 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 21,422,359 |   |   | 21,548,035 |   |   | 125,676 |   | (e) |
|                                                                                                                                                                                                                                                                                       |
| (a)                Reclassification                of rebates from sales and marketing expenses to an adjustment to                revenue.                                                                                                                                                |
| (b)                Increase                in amortization of software license agreement from recognition of                extinguishment of final installment                as Other income and reduction of the economic life from 50 years                to 10                years. |
| (c)                Recognition                of extinguishment of the final software license installment as Other                income instead of as                an offset against the software license agreement carrying                amount.                                     |
| (d)                Increase                from income tax effects of changes to accounting for the software                license                agreement.                                                                                                                              |
| (e)                Increase                from correction of calculation of potentially dilutive common stock                warrants.                                                                                                                                                    |

----

| **Findex.com,                Inc.**                                                                                                                                                                          |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                STATEMENTS OF OPERATIONS**                                                                                                                                                     |
| **For                the Six Months Ended June 30, 2001**                                                                                                                                                    |
|                                                                                                                                                                                                         |
|                                                                                                                                                                                                         |   | **As                Previously Reported** |   |   | **As                Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                         |   |
| Revenues,                net of reserves and allowances                                                                                                                                                      | $ | 1,706,498 |   | $ | 1,512,408 |   | $ | (194,090 | ) | (a) |
| Cost                of sales                                                                                                                                                                                 |   | 591,618 |   |   | 639,758 |   |   | 48,140 |   | (b) |
| Gross                profit                                                                                                                                                                                  |   |   |   |   |   | 1,114,880 |   |   | 872,650 |   |   | (242,230 | ) |   |
| Operating                expenses:                                                                                                                                                                           |   |
| Sales                and marketing                                                                                                                                                                           |   |   |   |   |   | 519,000 |   |   | 324,880 |   |   | (194,120 | ) | (c) |
| General                and administrative                                                                                                                                                                    |   |   |   |   |   | 1,597,656 |   |   | 1,549,546 |   |   | (48,110 | ) | (d) |
| Bad                debt expense                                                                                                                                                                              |   |   |   |   |   | 2,391,000 |   |   | 2,391,000 |   |   | --- |   |   |
| Depreciation                and amortization                                                                                                                                                                 |   |   |   |   |   | 268,058 |   |   | 268,058 |   |   | --- |   |   |
| Total                operating expenses                                                                                                                                                                      |   |   |   |   |   | 4,775,714 |   |   | 4,533,484 |   |   | (242,230 | ) |   |
| Earnings                (loss) from operations                                                                                                                                                               |   | (3,660,834 | ) |   | (3,660,834 | ) |   | --- |   |   |
| Interest                income                                                                                                                                                                               |   | 12,638 |   |   | 12,638 |   |   | --- |   |   |
| Other                income                                                                                                                                                                                  |   | 2,641 |   |   | 2,641 |   |   | --- |   |   |
| Interest                expense                                                                                                                                                                              |   | (33,337 | ) |   | (33,337 | ) |   | --- |   |   |
| Loss                before income taxes                                                                                                                                                                      |   |   |   |   |   | (3,678,892 | ) |   | (3,678,892 | ) |   | --- |   |   |
| Provision                for income taxes                                                                                                                                                                    |   | 749,452 |   |   | 749,452 |   |   | --- |   |   |
| Net                loss                                                                                                                                                                                      |   |   |   |   | $ | (2,929,440 | ) | $ | (2,929,440 | ) | $ | --- |   |   |
|                                                                                                                                                                                                         |   |
| Net                earnings (loss) per share:                                                                                                                                                                |   |
| Basic                                                                                                                                                                                                        |   |   |   |   | $ | (0.28 | ) | $ | (0.28 | ) | $ | --- |   |   |
| Diluted                                                                                                                                                                                                      |   |   |   |   | $ | (0.28 | ) | $ | (0.28 | ) | $ | --- |   |   |
|                                                                                                                                                                                                         |   |
| Weighted                average shares outstanding :                                                                                                                                                         |   |
| Basic                                                                                                                                                                                                        |   |   |   |   |   | 10,550,442 |   |   | 10,550,442 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                      |   |   |   |   |   | 10,550,442 |   |   | 10,550,442 |   |   | --- |   |   |
|                                                                                                                                                                                                         |   |
| (a)                Reclassification                of rebates from sales and marketing expenses to an adjustment to                revenue.                                                                  |
| (b)                Increase                from reclassification of freight-out from General and administrative                and                fulfillment costs from                Sales and marketing. |
| (c)                Reclassification                of rebates as an adjustment to revenue and fulfillment costs to Cost                of                sales.                                              |
| (d)                Reclassification                of freight-out to Cost of sales.                                                                                                                          |

----

| **Findex.com,                Inc.**                                                                                                                                                                          |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                STATEMENTS OF OPERATIONS**                                                                                                                                                     |
| **For                the Three Months Ended June 30, 2001**                                                                                                                                                  |
|                                                                                                                                                                                                         |
|                                                                                                                                                                                                         |   | **As                Previously Reported** |   |   | **As                Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                         |   |   |   |   |
| Revenues,                net of reserves and allowances                                                                                                                                                      | $ | 575,727 |   | $ | 382,843 |   | $ | (192,884 | ) | (a) |
| Cost                of sales                                                                                                                                                                                 |   | 147,718 |   |   | 175,926 |   |   | 28,208 |   | (b) |
| Gross                profit                                                                                                                                                                                  |   |   |   |   |   | 428,009 |   |   | 206,917 |   |   | (221,092 | ) |   |
| Operating                expenses:                                                                                                                                                                           |   |   |   |   |
| Sales                and marketing                                                                                                                                                                           |   |   |   |   |   | 370,572 |   |   | 177,609 |   |   | (192,963 | ) | (c) |
| General                and administrative                                                                                                                                                                    |   |   |   |   |   | 883,712 |   |   | 855,583 |   |   | (28,129 | ) | (d) |
| Bad                debt expense                                                                                                                                                                              |   |   |   |   |   | 2,391,000 |   |   | 2,391,000 |   |   | --- |   |   |
| Depreciation                and amortization                                                                                                                                                                 |   |   |   |   |   | 132,983 |   |   | 132,983 |   |   | --- |   |   |
| Total                operating expenses                                                                                                                                                                      |   |   |   |   |   | 3,778,267 |   |   | 3,557,175 |   |   | (221,092 | ) |   |
| Earnings                (loss) from operations                                                                                                                                                               |   | (3,350,258 | ) |   | (3,350,258 | ) |   | --- |   |   |
| Interest                income                                                                                                                                                                               |   | 6,169 |   |   | 6,169 |   |   | --- |   |   |
| Other                income                                                                                                                                                                                  |   | 164 |   |   | 164 |   |   | --- |   |   |
| Interest                expense                                                                                                                                                                              |   | (16,760 | ) |   | (16,760 | ) |   | --- |   |   |
| Loss                before income taxes                                                                                                                                                                      |   |   |   |   |   | (3,360,685 | ) |   | (3,360,685 | ) |   | --- |   |   |
| Provision                for income taxes                                                                                                                                                                    |   | 712,452 |   |   | 712,452 |   |   | --- |   |   |
| Net                loss                                                                                                                                                                                      |   |   |   |   | $ | (2,648,233 | ) | $ | (2,648,233 | ) | $ | --- |   |   |
|                                                                                                                                                                                                         |   |   |   |   |
| Net                earnings (loss) per share:                                                                                                                                                                |   |   |   |   |
| Basic                                                                                                                                                                                                        |   |   |   |   | $ | (0.25 | ) | $ | (0.25 | ) | $ | --- |   |   |
| Diluted                                                                                                                                                                                                      |   |   |   |   | $ | (0.25 | ) | $ | (0.25 | ) | $ | --- |   |   |
|                                                                                                                                                                                                         |   |   |   |   |
| Weighted                average shares outstanding:                                                                                                                                                          |   |   |   |   |
| Basic                                                                                                                                                                                                        |   |   |   |   |   | 10,566,859 |   |   | 10,566,859 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                      |   |   |   |   |   | 10,566,859 |   |   | 10,566,859 |   |   | --- |   |   |
|                                                                                                                                                                                                         |
| (a)                Reclassification                of rebates from sales and marketing expenses to an adjustment to                revenue.                                                                  |
| (b)                Increase                from reclassification of freight-out from General and administrative                and                fulfillment costs from                Sales and marketing. |
| (c)                Reclassification                of rebates as an adjustment to revenue and fulfillment costs to Cost                of                sales.                                              |
| (d)                Reclassification                of freight-out to Cost of sales.                                                                                                                          |

----

| **Findex.com,                Inc.**                                                                                                                                                                                                                                                        |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                STATEMENTS OF CASH FLOWS**                                                                                                                                                                                                                                   |
| **For                the Six Months Ended June 30, 2002**                                                                                                                                                                                                                                  |
|                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                       |   | **As                Previously                Reported** |   |   | **As                Restated** |   |   | **Change** |   |   |
| Cash                flows from operating activities:                                                                                                                                                                                                                                       |   |
| Cash                received from customers                                                                                                                                                                                                                                                |   |   |   |   | $ | 1,945,138 |   | $ | 1,945,138 |   | $ | --- |   |   |
| Cash                paid to suppliers and employees                                                                                                                                                                                                                                        |   |   |   |   |   | (1,853,928 | ) |   | (1,853,928 | ) |   | --- |   |   |
| Interest                paid                                                                                                                                                                                                                                                               |   |   |   |   |   | (25,118 | ) |   | (25,118 | ) |   | --- |   |   |
| Interest                received                                                                                                                                                                                                                                                           |   |   |   |   |   | 43 |   |   | 43 |   |   | --- |   |   |
| Net                cash provided by operating activities                                                                                                                                                                                                                                   |   |   |   |   |   | 66,135 |   |   | 66,135 |   |   | --- |   |   |
| Cash                flows from investing activities:                                                                                                                                                                                                                                       |   |
| Acquisition                of property, plant and equipment                                                                                                                                                                                                                                |   |   |   |   |   | (35,256 | ) |   | (35,256 | ) |   | --- |   |   |
| Deposits                made                                                                                                                                                                                                                                                               |   |   |   |   |   | (4,408 | ) |   | (4,408 | ) |   | --- |   |   |
| Website                development costs                                                                                                                                                                                                                                                   |   |   |   |   |   | (2,452 | ) |   | (2,452 | ) |   | --- |   |   |
| Net                cash (used) by investing activities                                                                                                                                                                                                                                     |   |   |   |   |   | (42,116 | ) |   | (42,116 | ) |   | --- |   |   |
| Cash                flows from financing activities:                                                                                                                                                                                                                                       |   |
| Payments                made on line of credit, net                                                                                                                                                                                                                                        |   |   |   |   |   | (10,072 | ) |   | (10,072 | ) |   | --- |   |   |
| Payments                made on long-term notes payable                                                                                                                                                                                                                                    |   |   |   |   |   | (21,599 | ) |   | (21,599 | ) |   | --- |   |   |
| Refund                on stock subscription                                                                                                                                                                                                                                                |   |   |   |   |   | (25,000 | ) |   | (25,000 | ) |   | --- |   |   |
| Net                cash (used) by financing activities                                                                                                                                                                                                                                     |   |   |   |   |   | (56,671 | ) |   | (56,671 | ) |   | --- |   |   |
| Net                decrease in cash and cash equivalents                                                                                                                                                                                                                                   |   | (32,652 | ) |   | (32,652 | ) |   | --- |   |   |
| Cash                and cash equivalents, beginning of year                                                                                                                                                                                                                                |   | 7,140 |   |   | 7,140 |   |   | --- |   |   |
| Cash                overdraft, end of period                                                                                                                                                                                                                                               |   |   |   |   | $ | (25,512 | ) | $ | (25,512 | ) | $ | --- |   |   |
|                                                                                                                                                                                                                                                                                       |   |
| Reconciliation                of net income to cash flows from operating activities:                                                                                                                                                                                                       |   |
| Net                income                                                                                                                                                                                                                                                                  |   |   |   |   | $ | 169,072 |   | $ | 1,174,751 |   | $ | 1,005,679 |   |   |
| Adjustments                to reconcile net income to net cash                                                                                                                                                                                                                             |   |   |   |
| provided                by operating activities:                                                                                                                                                                                                                                           |   |   |   |
| Stock                and warrants issued for services                                                                                                                                                                                                                                      |   |   |   |   |   | 147,294 |   |   | 147,294 |   |   | --- |   |   |
| Depreciation                & amortization                                                                                                                                                                                                                                             |   |   |   |   |   | 156,580 |   |   | 268,402 |   |   | 111,822 |   | (a) |
| Debt                forgiveness                                                                                                                                                                                                                                                            |   |   |   |   |   | --- |   |   | (1,051,785 | ) |   | (1,051,785 | ) | (b) |
| Change                in assets and liabilities:                                                                                                                                                                                                                                           |   |   |   |   |   |   |
| Decrease                in accounts receivable                                                                                                                                                                                                                                             |   |   |   |   |   | 12,378 |   |   | 12,378 |   |   | --- |   |   |
| Decrease                in inventories                                                                                                                                                                                                                                                     |   |   |   |   |   | 136,530 |   |   | 136,530 |   |   | --- |   |   |
| (Increase)                in prepaid expenses                                                                                                                                                                                                                                              |   |   |   |   |   | (11,989 | ) |   | (11,989 | ) |   | --- |   |   |
| Increase                in accrued royalties                                                                                                                                                                                                                                               |   |   |   |   |   | 21,848 |   |   | 21,848 |   |   | --- |   |   |
| (Decrease)                in accounts payable                                                                                                                                                                                                                                              |   |   |   |   |   | (331,949 | ) |   | (331,949 | ) |   | --- |   |   |
| (Decrease)                in deferred taxes                                                                                                                                                                                                                                                |   |   |   |   |   | (36,000 | ) |   | (101,716 | ) |   | (65,716 | ) | (c) |
| (Decrease)                in other liabilities                                                                                                                                                                                                                                             |   |   |   |   |   | (197,629 | ) |   | (197,629 | ) |   | --- |   |   |
| Net                cash provided by operating activities                                                                                                                                                                                                                                   |   |   |   |   | $ | 66,135 |   | $ | 66,135 |   | $ | --- |   |   |
|                                                                                                                                                                                                                                                                                       |   |
| (a)                Increase                in amortization of software license agreement from recognition of                extinguishment of final installment                as Other income and reduction of the economic life from 50 years                to 10                years. |
| (b)                Software                license installment extinguishment reclassified as Other income instead                of                as an offset against                the carrying value of the asset.                                                                   |
| (c)                Income                tax effects of changes to the accounting for the software license                agreement.                                                                                                                                                       |

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

**FORWARD-LOOKING      STATEMENTS**

**GENERAL      **

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**RESULTS      OF OPERATIONS **

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**Revenues      **

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**COST      OF SALES **

**SALES,      GENERAL AND ADMINISTRATIVE **

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

**INCOME      TAX BENEFITS **

**LIQUIDITY      AND CAPITAL RESOURCES **

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**SIGNATURES**

|                                    |   | **FINDEX.COM,                INC.**                  |   |
|-----------------------------------------|--------|------------------------------------------------------|--------|
|                                    |   |                                                 |   |
| Date:                September 29, 2005 | By     | /s/                Steven Malone                     |   |
|                                    |   | Steven                Malone                         |   |
|                                    |   | President                and Chief Executive Officer |   |

|                                    |   |                                   |   |
|-----------------------------------------|--------|----------------------------------------|--------|
| Date:                September 29, 2005 | By     | /s/                Kirk R. Rowland     |   |
|                                    |   | Kirk                R. Rowland, CPA    |   |
|                                    |   | Chief                Financial Officer |   |

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