**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION **

**Washington,      D.C. 20549 **

**FORM      10-QSB/A**

**Amendment      No. 1**

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

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

**FINDEX.COM,      INC.**

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

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

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

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

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

**APPLICABLE      ONLY TO CORPORATE ISSUERS**

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

----

**Explanatory      Note**

| ·   | In                June 1999 we entered into a certain software license agreement with                Parsons Technology, Inc. to manufacture, distribute and sell a variety                of                software titles, including QuickVerse®and                Membership Plus®,                by far our two largest selling titles. During                the quarter ended June 30, 2002, we reached a tentative settlement                agreement in an arbitration arising out of the 1999 license with                The                Learning Company (“TLC”), the licensor-assignee at the time. The tentative                settlement agreement forgave the final, unpaid installment due on                the 1999                license and extended the term from 10 years to 50 years. We originally                recorded the final, unpaid installment ($1,051,785) as an offset                against                the recorded historical cost of the 1999 license and recalculated                the                amortization based on this reduced amount and the extension of the                useful                life to 50 years. Although paragraph 6 of Statement of Financial                Accounting Standards (“SFAS”) No. 141, *Business                Combinations*,                which guides the recognition and measurement of intangible assets,                provides that the measurement of an asset in which the consideration                given                is cash is measured by the amount of cash paid, our management has                since                concluded that too much time had elapsed between the date of the                1999                license and the date of the tentative settlement agreement for such                an                offset to be appropriate. Therefore, we have recognized the extinguishment                of the liability owed to TLC as income in our consolidated statement                of                operations for the year ended December 31, 2002. This adjustment                reduced                our retained deficit at the year ended December 31, 2003 from that                which                was originally reported but had no effect on the condensed consolidated                statements of operations or consolidated statements of cash flows                for the                period ended March 31, 2004. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the quarter ended December 31, 2003, we reached a final settlement                agreement in a second dispute arising out of the 1999 license with                Zondervan and TLC. This final settlement extended the life of the                1999                license, and the trademarks included therein, indefinitely. We originally                reassessed the useful life of the 1999 license to be indefinite,                based on                the guidelines provided by paragraphs 11 and 53 of SFAS No. 142,                *Goodwill                and Other Intangible Assets*.                Our management has since concluded a 10 year life is appropriate                based on                our going concern opinion for the years ended December 31, 2002 and                2003.                Therefore, we have restored the estimated economic useful life to                the                original 10 years and have recalculated annual amortization accordingly.                This adjustment increased the retained deficit at December 31, 2003                (for                the prior years’ amortization and related income tax effects) and                decreased net income for the three months ended March 31, 2004. There                was                no net effect on our consolidated statements of cash flows for the                three                months ended March 31, 2003 and 2004,                respectively. |
|--------------------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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

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

----

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

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

| ·   | We                  also have reclassified various other expense items in our condensed                  consolidated statements of operations for the three months ended                  March 31,                  2004 and 2003 to conform with the presentation in our consolidated                  statements of operations for the years ended December 31, 2004                  and 2003,                  respectively. There was no net effect on net income from these                  reclassifications for the three months ended March 31, 2004 and                  2003,                  respectively. |
|--------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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)**                                                 |
|                                                            |
|                                                            |   |   | **March                31, 2004** |   |   | March                31, 2003 |   |
|                                                            |   |   | **(Restated)** |   |   | (Restated) |   |
| **Assets**                                                      |
| Current                assets:                                  |
| Cash                and cash equivalents                        |   | **$** | **30,584** |   | $ | 1,508 |   |
| Accounts                receivable, trade                       |   |   | **443,781** |   |   | 208,325 |   |
| Inventory                                                       |   |   | **173,000** |   |   | 315,200 |   |
| Other                current assets                             |   |   | **23,670** |   |   | 39,448 |   |
| Total                current assets                             |   |   | **671,035** |   |   | 564,481 |   |
| Property                and equipment, net                      |   |   | **69,703** |   |   | 86,263 |   |
| Software                license, net                            |   |   | **2,643,413** |   |   | 3,146,921 |   |
| Software                development, net                        |   |   | **506,121** |   |   | 306,155 |   |
| Restricted                cash                                  |   |   | **100,354** |   |   | 38,636 |   |
| Other                assets                                     |   |   | **68,818** |   |   | 39,495 |   |
| Total                assets                                     |   | **$** | **4,059,444** |   | $ | 4,181,951 |   |
|                                                            |
| **Liabilities                and stockholders’ equity**   |
| Current                liabilities:                             |
| Notes                payable                                    |   | **$** | **89,999** |   | $ | 749,999 |   |
| Accrued                royalties                                |   |   | **1,398,570** |   |   | 2,132,263 |   |
| Accounts                payable, trade                          |   |   | **737,358** |   |   | 912,741 |   |
| Current                maturities of long-term notes payable    |   |   | **128,344** |   |   | 58,125 |   |
| Other                current liabilities                        |   |   | **939,563** |   |   | 1,161,729 |   |
| Total                current liabilities                        |   |   | **3,293,834** |   |   | 5,014,857 |   |
| Long-term                note payable                           |   |   | **54,612** |   |   | 34,069 |   |
| Non-current                deferred taxes                       |   |   | **747,464** |   |   | 886,998 |   |
| Commitments                and contingencies                    |
| Stockholders’                equity:                      |
| Preferred                stock                                  |   |   | **51** |   |   | 51 |   |
| Common                stock                                     |   |   | **21,011** |   |   | 19,811 |   |
| Paid-in                capital                                  |   |   | **7,080,629** |   |   | 7,029,079 |   |
| Retained                (deficit)                               |   |   | **(7,138,157** | **)** |   | (8,802,914 | ) |
| Total                stockholders’ equity                 |   |   | **(36,466** | **)** |   | (1,753,973 | ) |
| Total                liabilities and stockholders’ equity |   | **$** | **4,059,444** |   | $ | 4,181,951 |   |
|                                                            |
| *See                accompanying notes.*                        |

----

| **Findex.com,                Inc.**                                |
|--------------------------------------------------------------------|
| **CONDENSED                CONSOLIDATED STATEMENTS OF OPERATIONS** |
| **(Unaudited)**                                                    |
|                                                               |
| **Three                Months Ended March 31**                     |   |   | **2004** |   |   | 2003 |   |
|                                                               |   |   | **(Restated)** |   |   | (Restated) |   |
|                                                               |
| Revenues,                net of reserves and allowances            |   | **$** | **1,566,393** |   | $ | 1,068,841 |   |
| Cost                of sales                                       |   |   | **468,659** |   |   | 298,821 |   |
| Gross                profit                                        |   |   | **1,097,734** |   |   | 770,020 |   |
| Operating                expenses:                                 |
| Sales                and marketing                                 |   |   | **242,599** |   |   | 178,685 |   |
| General                and administrative                          |   |   | **555,679** |   |   | 469,806 |   |
| Bad                debts                                           |   |   | **2,500** |   |   | --- |   |
| Depreciation                and amortization                       |   |   | **135,452** |   |   | 137,100 |   |
| Total                operating expenses                            |   |   | **936,230** |   |   | 785,591 |   |
| Earnings                (loss) from operations                     |   |   | **161,504** |   |   | (15,571 | ) |
| Other                income                                        |   |   | **---** |   |   | 989 |   |
| Other                expenses, net                                 |   |   | **(14,330** | **)** |   | (14,801 | ) |
| Income                (loss) before income taxes                   |   |   | **147,174** |   |   | (29,383 | ) |
| Provision                for income taxes                          |   |   | **(30,311** | **)** |   | 56,616 |   |
| Net                income                                          |   |   | **116,863** |   |   | 27,233 |   |
| Retained                (deficit) at beginning of year             |   |   | **(7,255,020** | **)** |   | (8,830,147 | ) |
| Retained                (deficit) at end of period                 |   | **$** | **(7,138,157** | **)** | $ | (8,802,914 | ) |
|                                                               |
|                                                               |
| Net                earnings per share:                             |
| Basic                                                              |   | **$** | **0.01** |   | $ | --- |   |
| Diluted                                                            |   | **$** | **0.01** |   | $ | --- |   |
|                                                               |
| Weighted                average shares outstanding:                |
| Basic                                                              |   |   | **21,011,438** |   |   | 19,811,437 |   |
| Diluted                                                            |   |   | **23,090,892** |   |   | 22,047,255 |   |
|                                                               |
| *See                accompanying notes.*                           |

----

| **Findex.com,                Inc.**                                                  |
|--------------------------------------------------------------------------------------|
| **CONSOLIDATED                STATEMENTS OF CASH FLOWS**                             |
| **(Unaudited)**                                                                      |
|                                                                                 |
| **Three                Months Ended March 31**                                       |   |   | **2004** |   |   | 2003 |   |
|                                                                                 |   |   | **(Restated)** |   |   | (Restated) |   |
| Cash                flows from operating activities:                                 |
| Cash                received from customers                                          |   | **$** | **1,450,002** |   | $ | 1,084,519 |   |
| Cash                paid to suppliers and employees                                  |   |   | **(1,353,784** | **)** |   | (1,029,165 | ) |
| Other                operating activities, net                                       |   |   | **(13,921** | **)** |   | 29,648 |   |
| Net                cash provided by operating activities                             |   |   | **82,297** |   |   | 85,002 |   |
| Cash                flows from investing activities:                                 |
| Acquisition                of property and equipment                                 |   |   | **(13,674** | **)** |   | (3,820 | ) |
| Software                development costs                                            |   |   | **(73,628** | **)** |   | (66,075 | ) |
| Website                development costs                                             |   |   | **(4,516** | **)** |   | (11,054 | ) |
| Deposits                made                                                         |   |   | **(484** | **)** |   | (500 | ) |
| Net                cash (used) by investing activities                               |   |   | **(92,302** | **)** |   | (81,449 | ) |
| Cash                flows from financing activities:                                 |
| Proceeds                from line of credit, net                                     |   |   | **16,605** |   |   | 11,790 |   |
| Payments                made on long-term notes payable                              |   |   | **(17,684** | **)** |   | (13,850 | ) |
| Net                cash (used) by financing activities                               |   |   | **(1,079** | **)** |   | (2,060 | ) |
| Net                increase (decrease) in cash and cash equivalents                  |   |   | **(11,084** | **)** |   | 1,493 |   |
| Cash                and cash equivalents, beginning of year                          |   |   | **41,668** |   |   | 15 |   |
| Cash                and cash equivalents, end of period                              |   | **$** | **30,584** |   | $ | 1,508 |   |
|                                                                                 |
| Reconciliation                of net income to cash flows from operating activities: |
| Net                income                                                            |   | **$** | **116,863** |   | $ | 27,233 |   |
| Adjustments                to reconcile net income to net cash                       |   |   |
| provided                by operating activities:                                     |   |   |
| Software                development costs amortized                                  |   |   | **152,213** |   |   | 40,422 |   |
| Provision                for bad debts                                               |   |   | **2,500** |   |   | --- |   |
| Depreciation                and amortization                                         |   |   | **135,452** |   |   | 137,100 |   |
| Change                in assets and liabilities:                                     |   |   |
| (Increase)                decrease in accounts receivable                            |   |   | **(80,478** | **)** |   | 19,916 |   |
| Decrease                in inventories                                               |   |   | **99,600** |   |   | 101,500 |   |
| Decrease                in refundable income taxes                                   |   |   | **---** |   |   | 29,148 |   |
| (Increase)                decrease in prepaid expenses                               |   |   | **(1,750** | **)** |   | 18,102 |   |
| Increase                (decrease) in accrued royalties                              |   |   | **(100,436** | **)** |   | 1,650 |   |
| (Decrease)                in accounts payable                                        |   |   | **(251,996** | **)** |   | (158,822 | ) |
| Increase                (decrease) in deferred taxes                                 |   |   | **30,311** |   |   | (56,616 | ) |
| (Decrease)                in other liabilities                                       |   |   | **(19,982** | **)** |   | (74,631 | ) |
| Net                cash provided by operating activities                             |   | **$** | **82,297** |   | $ | 85,002 |   |
|                                                                                 |
| *See                accompanying notes.*                                             |

----

**FindEx.com,      Inc.**

**NOTES      TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS**

**March      31, 2004**

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

**NOTE      1 - BASIS OF PRESENTATION**

**Inventory**

**Software      Development Costs**

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

**NOTE      2 - INVENTORIES (Restated)**

|                          |   |   | **2004**    |   |   | 2003    |   |
|-------------------------------|--------|--------|-------------|--------|--------|---------|--------|
| Raw                materials  |   | **$**  | **67,000**  |   | $      | 93,000  |   |
| Finished                goods |   |   | **106,000** |   |   | 222,200 |   |
|                          |   | **$**  | **173,000** |   | $      | 315,200 |   |

----

**NOTE      3 - NOTES PAYABLE (Restated)**

|                                                                                                                                                                                                                                             |   |   | **2004**   |   |   | 2003    |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|------------|--------|--------|---------|--------|
| Unsecured                demand note payable to a corporation, with interest at 9%.                                                                                                                                                              |   | **$**  | **---**    |   | $      | 650,000 |   |
|                                                                                                                                                                                                                                             |
| Note                payable to a corporation, due May 31, 2003, with interest compounded                monthly at 1.5%. Unsecured. Convertible at the option of the holder                into                666,667 restricted common shares. |   |   | **33,333** |   |   | 33,333  |   |
|                                                                                                                                                                                                                                             |
| Note                payable to a corporation, due May 31, 2003, with interest compounded                monthly at 1.5%. Unsecured. Convertible at the option of the holder                into                666,667 restricted common shares. |   |   | **33,333** |   |   | 33,333  |   |
|                                                                                                                                                                                                                                             |
| Note                payable to a corporation, due May 31, 2003, with interest compounded                monthly at 1.5%. Unsecured. Convertible at the option of the holder                into                466,666 restricted common shares. |   |   | **23,333** |   |   | 33,333  |   |
|                                                                                                                                                                                                                                             |   | **$**  | **89,999** |   | $      | 749,999 |   |

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

|                                                                                                                                                                                 |   |   | **2004**    |   |   | 2003   |   |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|--------|-------------|--------|--------|--------|--------|
| Unsecured                term note payable to a corporation due October 2004 in monthly                installments of $5,285, including interest at 8%.                             |   | **$**  | **53,975**  |   | $      | 92,194 |   |
| Term                note payable to a corporation due December 2005 in monthly installments                of                $6,833, including interest at 8%. Secured by inventory. |   |   | **128,981** |   |   | ---    |   |
|                                                                                                                                                                                 |   |   | **182,956** |   |   | 92,194 |   |
| Less                current maturities                                                                                                                                               |   |   | **128,344** |   |   | 58,125 |   |
|                                                                                                                                                                                 |   | **$**  | **54,612**  |   | $      | 34,069 |   |

| 2005   |   | $      | 128,344 |   |
|--------|--------|--------|---------|--------|
| 2006   |   |   | 54,612  |   |
|   |   | $      | 182,956 |   |

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

|                                       |   |   | **2004**    |   |   | 2003   |   |
|--------------------------------------------|--------|--------|-------------|--------|--------|--------|--------|
| Current:                                   |   |   |        |   |   |   |   |
| Federal                                    |   | **$**  | **---**     |   | $      | ---    |   |
| State                                      |   |   | **---**     |   |   | ---    |   |
|                                       |   |   | **---**     |   |   | ---    |   |
| Deferred:                                  |   |   |        |   |   |   |   |
| Federal                                    |   |   | **(25,001** | **)**  |   | 46,304 |   |
| State                                      |   |   | **(5,310**  | **)**  |   | 10,312 |   |
|                                       |   |   | **(30,311** | **)**  |   | 56,616 |   |
| Total                tax (expense) benefit |   | **$**  | **(30,311** | **)**  | $      | 56,616 |   |

----

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

| **Three                months ended March 31**             |   |   | **2004**       |   |   | 2003       |   |
|------------------------------------------------------------|--------|--------|----------------|--------|--------|------------|--------|
| Net                Income                                  |   | **$**  | **116,863**    |   | $      | 27,233     |   |
| Preferred                stock dividends                   |   |   | **---**        |   |   | ---        |   |
| Net                income available to common shareholders |   | **$**  | **116,863**    |   | $      | 27,233     |   |
|                                                       |
| Basic                weighted average shares outstanding   |   |   | **21,011,438** |   |   | 19,811,437 |   |
| **Dilutive                effect of:**                     |
| Stock                options                               |   |   | **---**        |   |   | ---        |   |
| Convertible                notes payable                   |   |   | **1,800,000**  |   |   | 2,000,000  |   |
| Convertible                preferred series A              |   |   | **114,000**    |   |   | 114,000    |   |
| Convertible                preferred series B              |   |   | **40,000**     |   |   | 40,000     |   |
| Warrants                                                   |   |   | **125,454**    |   |   | 81,818     |   |
| Diluted                weighted average shares outstanding |   |   | **23,090,892** |   |   | 22,047,255 |   |
|                                                       |
| **Earnings                per share:**                     |
| Basic                                                      |   | **$**  | **0.01**       |   | $      | 0.00       |   |
| Diluted                                                    |   | **$**  | **0.01**       |   | $      | 0.00       |   |

**NOTE      7 - COMMITMENTS AND CONTINGENCIES**

----

**NOTE      8 - RISKS AND UNCERTAINTIES**

**NOTE      9 - GOING CONCERN**

**NOTE      10 - SUBSEQUENT EVENTS**

**NOTE      11 - RESTATEMENT AND RECLASSIFICATION**

| ·   | During                the quarter ended June 30, 2002, we reached a tentative settlement                agreement in our arbitration with TLC. The tentative settlement agreement                forgave the final, unpaid installment due on the 1999 Software License                Agreement (“SLA”) and extended the SLA term from 10 years to 50 years. We                originally recorded the final, unpaid installment ($1,051,785) of                the SLA                as an offset against the recorded historical cost of the SLA and                recalculated the amortization based on this reduced amount and the                extension of the useful life to 50 years. Although paragraph 6 of                SFAS No.                141, *Business                Combinations*,                which guides the recognition and measurement of intangible assets,                provides that the measurement of assets in which the consideration                given                is cash are measured by the amount of cash paid, our management has                since                concluded that too much time had passed between the date of the 1999                license (June 1999) and the date of the tentative settlement agreement                (May 2002) for such an offset to be appropriate. Therefore, we recognized                the extinguishment of the liability owed to TLC as income in the                consolidated statement of operations for the year ended December                31, 2002.                This adjustment reduced the retained deficit at December 31, 2003                from                that originally reported and had no effect on the condensed consolidated                statements of operations or consolidated statements of cash flows                for the                period ended March 31, 2004. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| ·   | During                the quarter ended December 31, 2003, we reached a final settlement                agreement in our dispute with Zondervan and TLC. This final settlement                extended the life of the SLA, and the trademarks included therein,                indefinitely. We originally reassessed the useful life of the SLA                to be                indefinite, based on the guidelines provided by paragraphs 11 and                53 of                SFAS No. 142, *Goodwill                and Other Intangible Assets*.                Our management has since concluded a 10 year life is appropriate                based on                our going concern opinion for 2002 and 2003. Therefore, we restored                the                estimated economic useful life to the original 10 years and have                recalculated annual amortization accordingly. This adjustment increased                the retained deficit at December 31, 2003 (for the prior years’                amortization and related income tax effects) and decreased net income                for                the three months ended March 31, 2004. There was no net effect on                the                consolidated statements of cash flows for the three months ended                March 31,                2003 and 2004, respectively. |
|--------------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

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

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

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

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

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

----

| **Findex.com,                Inc.**                                                                                                                                                                                                                   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                CONSOLIDATED BALANCE SHEETS**                                                                                                                                                                                              |
| **March                31, 2004**                                                                                                                                                                                                                     |
| **(Unaudited)**                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                  |
|                                                                                                                                                                                                                                                  |   | **As                Originally Reported** |   |   | **As                Restated** |   |   | **Change** |   |   |
| **Assets**                                                                                                                                                                                                                                            |
| Current                assets:                                                                                                                                                                                                                        |   |
| Cash                and cash equivalents                                                                                                                                                                                                              |   |   |   |   | $ | 130,938 |   | $ | 30,584 |   | $ | (100,354 | ) | (a) |
| Accounts                receivable, trade                                                                                                                                                                                                             |   |   |   |   |   | 443,781 |   |   | 443,781 |   |   | --- |   |   |
| Inventory                                                                                                                                                                                                                                             |   |   |   |   |   | 173,000 |   |   | 173,000 |   |   | --- |   |   |
| Other                current assets                                                                                                                                                                                                                   |   |   |   |   |   | 23,670 |   |   | 23,670 |   |   | --- |   |   |
| Total                current assets                                                                                                                                                                                                                   |   |   |   |   |   | 771,389 |   |   | 671,035 |   |   | (100,354 | ) |   |
| Property                and equipment, net                                                                                                                                                                                                            |   | 69,703 |   |   | 69,703 |   |   | --- |   |   |
| Software                license, net                                                                                                                                                                                                                  |   | 2,513,158 |   |   | 2,643,413 |   |   | 130,255 |   | (b) |
| Software                development, net                                                                                                                                                                                                              |   | 506,121 |   |   | 506,121 |   |   | --- |   |   |
| Restricted                cash                                                                                                                                                                                                                        |   | --- |   |   | 100,354 |   |   | 100,354 |   | (a) |
| Other                assets                                                                                                                                                                                                                           |   | 68,818 |   |   | 68,818 |   |   | --- |   |   |
| Total                assets                                                                                                                                                                                                                           |   |   |   |   | $ | 3,929,189 |   | $ | 4,059,444 |   | $ | 130,255 |   |   |
|                                                                                                                                                                                                                                                  |   |
| **Liabilities                and stockholders’ equity**                                                                                                                                                                                         |
| Current                liabilities:                                                                                                                                                                                                                   |   |
| Notes                payable                                                                                                                                                                                                                          |   |   |   |   | $ | 89,999 |   | $ | 89,999 |   | $ | --- |   |   |
| Accrued                royalties                                                                                                                                                                                                                      |   |   |   |   |   | 1,398,570 |   |   | 1,398,570 |   |   | --- |   |   |
| Accounts                payable, trade                                                                                                                                                                                                                |   |   |   |   |   | 737,358 |   |   | 737,358 |   |   | --- |   |   |
| Current                maturities of long-term notes payable                                                                                                                                                                                          |   |   |   |   |   | 128,344 |   |   | 128,344 |   |   | --- |   |   |
| Other                current liabilities                                                                                                                                                                                                              |   |   |   |   |   | 939,563 |   |   | 939,563 |   |   | --- |   |   |
| Total                current liabilities                                                                                                                                                                                                              |   |   |   |   |   | 3,293,834 |   |   | 3,293,834 |   |   | --- |   |   |
| Long-term                note payable                                                                                                                                                                                                                 |   | 54,612 |   |   | 54,612 |   |   | --- |   |   |
| Non-current                deferred taxes                                                                                                                                                                                                             |   | 1,052,128 |   |   | 747,464 |   |   | (304,664 | ) | (c) |
| Commitments                and contingencies                                                                                                                                                                                                          |   |
| Stockholders’                equity:                                                                                                                                                                                                            |   |
| Preferred                stock                                                                                                                                                                                                                        |   |   |   |   |   | 51 |   |   | 51 |   |   | --- |   |   |
| Common                stock                                                                                                                                                                                                                           |   |   |   |   |   | 21,011 |   |   | 21,011 |   |   | --- |   |   |
| Paid-in                capital                                                                                                                                                                                                                        |   |   |   |   |   | 7,080,629 |   |   | 7,080,629 |   |   | --- |   |   |
| Retained                (deficit)                                                                                                                                                                                                                     |   |   |   |   |   | (7,573,076 | ) |   | (7,138,157 | ) |   | 434,919 |   |   |
| Total                stockholders’ equity                                                                                                                                                                                                       |   |   |   |   |   | (471,385 | ) |   | (36,466 | ) |   | 434,919 |   |   |
| Total                liabilities and stockholders’ equity                                                                                                                                                                                       |   |   |   |   | $ | 3,929,189 |   | $ | 4,059,444 |   | $ | 130,255 |   |   |
|                                                                                                                                                                                                                                                  |   |
| (a)                Reclassification                of restricted cash held by our merchant banker as non-current                asset.                                                                                                                |
| (b)                Increase                from reclassification of forgiven installment as income net of additional                amortization from returning                the software license to a 10-year life from                indefinite. |
| (c)                Decrease                from recalculation of deferred income taxes resulting from changes                to the                software license agreement                accounting.                                              |

----

| **Findex.com,                Inc.**                                                                                                                                                                                                                   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                CONSOLIDATED BALANCE SHEETS**                                                                                                                                                                                              |
| **March                31, 2003**                                                                                                                                                                                                                     |
| **(Unaudited)**                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                  |
|                                                                                                                                                                                                                                                  |   | **As                Originally Reported** |   |   | **As                Restated** |   |   | **Change** |   |   |
| **Assets**                                                                                                                                                                                                                                            |
| Current                assets:                                                                                                                                                                                                                        |   |
| Cash                and cash equivalents                                                                                                                                                                                                              |   |   |   |   | $ | 40,144 |   | $ | 1,508 |   | $ | (38,636 | ) | (a) |
| Accounts                receivable, trade                                                                                                                                                                                                             |   |   |   |   |   | 208,325 |   |   | 208,325 |   |   | --- |   |   |
| Inventory                                                                                                                                                                                                                                             |   |   |   |   |   | 315,200 |   |   | 315,200 |   |   | --- |   |   |
| Other                current assets                                                                                                                                                                                                                   |   |   |   |   |   | 39,448 |   |   | 39,448 |   |   | --- |   |   |
| Total                current assets                                                                                                                                                                                                                   |   |   |   |   |   | 603,117 |   |   | 564,481 |   |   | (38,636 | ) |   |
| Property                and equipment, net                                                                                                                                                                                                            |   | 86,263 |   |   | 86,263 |   |   | --- |   |   |
| Software                license, net                                                                                                                                                                                                                  |   | 2,543,646 |   |   | 3,146,921 |   |   | 603,275 |   | (b) |
| Software                development, net                                                                                                                                                                                                              |   | 306,155 |   |   | 306,155 |   |   | --- |   |   |
| Restricted                cash                                                                                                                                                                                                                        |   | --- |   |   | 38,636 |   |   | 38,636 |   | (a) |
| Other                assets                                                                                                                                                                                                                           |   | 39,495 |   |   | 39,495 |   |   | --- |   |   |
| Total                assets                                                                                                                                                                                                                           |   |   |   |   | $ | 3,578,676 |   | $ | 4,181,951 |   | $ | 603,275 |   |   |
|                                                                                                                                                                                                                                                  |   |
| **Liabilities                and stockholders’ equity**                                                                                                                                                                                         |
| Current                liabilities:                                                                                                                                                                                                                   |   |
| Notes                payable                                                                                                                                                                                                                          |   |   |   |   | $ | 749,999 |   | $ | 749,999 |   | $ | --- |   |   |
| Accrued                royalties                                                                                                                                                                                                                      |   |   |   |   |   | 2,132,263 |   |   | 2,132,263 |   |   | --- |   |   |
| Accounts                payable, trade                                                                                                                                                                                                                |   |   |   |   |   | 1,011,688 |   |   | 912,741 |   |   | (98,947 | ) | (c) |
| Current                maturities of long-term notes payable                                                                                                                                                                                          |   |   |   |   |   | 58,125 |   |   | 58,125 |   |   | --- |   |   |
| Other                current liabilities                                                                                                                                                                                                              |   |   |   |   |   | 1,161,729 |   |   | 1,161,729 |   |   | --- |   |   |
| Total                current liabilities                                                                                                                                                                                                              |   |   |   |   |   | 5,113,804 |   |   | 5,014,857 |   |   | (98,947 | ) |   |
| Long-term                note payable                                                                                                                                                                                                                 |   | 34,069 |   |   | 34,069 |   |   | --- |   |   |
| Non-current                deferred taxes                                                                                                                                                                                                             |   | 1,076,194 |   |   | 886,998 |   |   | (189,196 | ) | (d) |
| Commitments                and contingencies                                                                                                                                                                                                          |   |
| Stockholders’                equity:                                                                                                                                                                                                            |   |
| Preferred                stock                                                                                                                                                                                                                        |   |   |   |   |   | 51 |   |   | 51 |   |   | --- |   |   |
| Common                stock                                                                                                                                                                                                                           |   |   |   |   |   | 19,811 |   |   | 19,811 |   |   | --- |   |   |
| Paid-in                capital                                                                                                                                                                                                                        |   |   |   |   |   | 7,029,079 |   |   | 7,029,079 |   |   | --- |   |   |
| Retained                (deficit)                                                                                                                                                                                                                     |   |   |   |   |   | (9,694,332 | ) |   | (8,802,914 | ) |   | 891,418 |   |   |
| Total                stockholders’ equity                                                                                                                                                                                                       |   |   |   |   |   | (2,645,391 | ) |   | (1,753,973 | ) |   | 891,418 |   |   |
| Total                liabilities and stockholders’ equity                                                                                                                                                                                       |   |   |   |   | $ | 3,578,676 |   | $ | 4,181,951 |   | $ | 603,275 |   |   |
|                                                                                                                                                                                                                                                  |
| (a)                Reclassification                of restricted cash held by our merchant banker as non-current                asset.                                                                                                                |
| (b)                Increase                from reclassification of forgiven installment as income net of additional                amortization from returning                the software license to a 10-year life from                indefinite. |
| (c)                Decrease                from correction of fiscal 2000 error.                                                                                                                                                                      |
| (d)                Decrease                from recalculation of deferred income taxes resulting from changes                to the                software license agreement                accounting.                                              |

----

| **Findex.com,                Inc.**                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                                                                                                                                                               |
| **Three                Months Ended March 31, 2004**                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | **As                Originally Reported** |   |   | **As                Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |
| Revenues,                net of reserves and allowances                                                                                                                                                                                                                                                                                                                                                                                                                                          | $ | 1,537,264 |   | $ | 1,566,393 |   | $ | 29,129 |   | (a) |
| Cost                of sales                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   | 397,689 |   |   | 468,659 |   |   | 70,970 |   | (b) |
| Gross                profit                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 1,139,575 |   |   | 1,097,734 |   |   | (41,841 | ) |   |
| Operating                expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |
| Sales                and marketing                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |   |   |   |   | 217,016 |   |   | 242,599 |   |   | 25,583 |   | (c) |
| General                and administrative                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |   | 590,703 |   |   | 555,679 |   |   | (35,024 | ) | (d) |
| Nonrecurring                items                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   | 32,396 |   |   | --- |   |   | (32,396 | ) | (e) |
| Bad                debts                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |   |   |   | 2,500 |   |   | 2,500 |   |   | --- |   |   |
| Depreciation                and amortization                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |   |   |   |   | 9,575 |   |   | 135,452 |   |   | 125,877 |   | (f) |
| Total                operating expenses                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |   |   |   |   | 852,190 |   |   | 936,230 |   |   | 84,040 |   |   |
| Earnings                from operations                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   | 287,385 |   |   | 161,504 |   |   | (125,881 | ) |   |
| Other                income                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   | --- |   |   | --- |   |   | --- |   |   |
| Other                expenses, net                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | (14,330 | ) |   | (14,330 | ) |   | --- |   |   |
| Income                before income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   |   | 273,055 |   |   | 147,174 |   |   | (125,881 | ) |   |
| Provision                for income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   | (800 | ) |   | (30,311 | ) |   | (29,511 | ) | (g) |
| Net                income                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |   |   |   | $ | 272,255 |   | $ | 116,863 |   |   | (155,392 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |
| Net                earnings per share:                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |   |   | $ | 0.01 |   | $ | 0.01 |   | $ | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |   |   |   | $ | 0.01 |   | $ | 0.01 |   | $ | --- |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |
| Weighted                average shares outstanding:                                                                                                                                                                                                                                                                                                                                                                                                                                              |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |   |   |   |   |   | 21,011,438 |   |   | 21,011,438 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |   |   |   |   | 22,945,438 |   |   | 23,090,892 |   |   | 145,454 |   | (h) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   |
| (a)                Increase                from reclassification of rebate reserve adjustment from Sales and                marketing expenses and reclassification                of cost of estimated returns to Cost of sales.                                                                                                                                                                                                                                                                |
| (b)                Increase                from reclassification of non-capitalized technical support wages                from                General and administrative                expenses, reclassification of fulfillment costs from Sales and marketing                expenses, reclassification                of Inventory write down expense from operating expenses and decrease                from                reclassification                of cost of estimated returns. |
| (c)                Increase                from reclassification of rebate reserve adjustment to Revenues and                reclassification of fulfillment                costs to Cost of sales.                                                                                                                                                                                                                                                                                              |
| (d)                Decrease                from reclassification of non-capitalized technical support wages                to Cost                of sales.                                                                                                                                                                                                                                                                                                                                      |
| (e)                Decrease                from reclassification to Cost of sales.                                                                                                                                                                                                                                                                                                                                                                                                               |
| (f)                Increase                from additional amortization of software license agreement from returning                the economic useful                life to 10 years.                                                                                                                                                                                                                                                                                                         |
| (g)                Increase                from effects of additional amortization of the software license                agreement.                                                                                                                                                                                                                                                                                                                                                             |
| (h)                Increase                from recalculation of potentially dilutive common stock warrants                and                correction of a math error.                                                                                                                                                                                                                                                                                                                        |

----

| **Findex.com,                Inc.**                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONDENSED                CONSOLIDATED STATEMENTS OF OPERATIONS**                                                                                                                                                                                                                                                                                                                                                                                                                                         |
| **Three                Months Ended March 31, 2003**                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
| **(Unaudited)**                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   | **As                Originally Reported** |   |   | **As                Restated** |   |   | **Change** |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| Revenues,                net of reserves and allowances                                                                                                                                                                                                                                                                                                                                                                                                                                                    | $ | 1,062,366 |   | $ | 1,068,841 |   | $ | 6,475 |   | (a) |
| Cost                of sales                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   | 247,655 |   |   | 298,821 |   |   | 51,166 |   | (b) |
| Gross                profit                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   |   |   |   |   | 814,711 |   |   | 770,020 |   |   | (44,691 | ) |   |
| Operating                expenses:                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |
| Sales                and marketing                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   |   |   |   |   | 163,997 |   |   | 178,685 |   |   | 14,688 |   | (c) |
| General                and administrative                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   |   | 497,294 |   |   | 469,806 |   |   | (27,488 | ) | (d) |
| Nonrecurring                items                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |   |   |   |   |   | 31,892 |   |   | --- |   |   | (31,892 | ) | (e) |
| Depreciation                and amortization                                                                                                                                                                                                                                                                                                                                                                                                                                                               |   |   |   |   |   | 24,972 |   |   | 137,100 |   |   | 112,128 |   | (f) |
| Total                operating expenses                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 718,155 |   |   | 785,591 |   |   | 67,436 |   |   |
| Earnings                (loss) from operations                                                                                                                                                                                                                                                                                                                                                                                                                                                             |   | 96,556 |   |   | (15,571 | ) |   | (112,127 | ) |   |
| Other                income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |   | 989 |   |   | 989 |   |   | --- |   |   |
| Other                expenses, net                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |   | (14,801 | ) |   | (14,801 | ) |   | --- |   |   |
| Income                (loss) before income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                           |   |   |   |   |   | 82,744 |   |   | (29,383 | ) |   | (112,127 | ) |   |
| Provision                for income taxes                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   | 8,700 |   |   | 56,616 |   |   | 47,916 |   | (g) |
| Net                income                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |   |   |   |   | $ | 91,444 |   | $ | 27,233 |   |   | (64,211 | ) |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| Net                earnings per share:                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   | $ | --- |   | $ | --- |   | $ | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   | $ | --- |   | $ | --- |   | $ | --- |   |   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| Weighted                average shares outstanding:                                                                                                                                                                                                                                                                                                                                                                                                                                                        |   |
| Basic                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |   |   |   |   |   | 19,811,437 |   |   | 19,811,437 |   |   | --- |   |   |
| Diluted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |   |   |   |   |   | 21,945,437 |   |   | 22,047,255 |   |   | 101,818 |   | (h) |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |   |
| (a)                Increase                from reclassification of rebate reserve adjustment from Sales and                marketing expenses and reclassification                of cost of estimated returns to Cost of sales.                                                                                                                                                                                                                                                                          |
| (b)                Increase                from reclassification of non-capitalized technical support wages                from                General and  administrative                expenses, reclassification of fulfillment costs from Sales and marketing                expenses, and reclassification                of Inventory write down expense from operating expenses and decrease                from                reclassification                of cost of estimated returns. |
| (c)                Increase                from reclassification of rebate reserve adjustment to Revenues and                reclassification of fulfillment                costs to Cost of sales.                                                                                                                                                                                                                                                                                                        |
| (d)                Decrease                from reclassification of non-capitalized technical support wages                to Cost                of sales.                                                                                                                                                                                                                                                                                                                                                |
| (e)                Decrease                from reclassification to Cost of sales.                                                                                                                                                                                                                                                                                                                                                                                                                         |
| (f)                Increase                from additional amortization of software license agreement from returning                the economic useful                life to 10 years.                                                                                                                                                                                                                                                                                                                   |
| (g)                Increase                from effects of additional amortization of the software license                agreement.                                                                                                                                                                                                                                                                                                                                                                       |
| (h)                Increase                from recalculation of potentially dilutive common stock warrants                and                correction of a math error.                                                                                                                                                                                                                                                                                                                                  |

----

| **Findex.com,                Inc.**                                                                                                                                                           |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                STATEMENTS OF CASH FLOWS**                                                                                                                                      |
| **Three                Months Ended March 31, 2004**                                                                                                                                          |
| **(Unaudited)**                                                                                                                                                                               |
|                                                                                                                                                                                          |
|                                                                                                                                                                                          |   | **As                Originally Reported** |   |   | **As                Restated** |   |   | **Change** |   |   |
| Cash                flows from operating activities:                                                                                                                                          |   |   |   |   |
| Cash                received from customers                                                                                                                                                   |   |   |   |   | $ | 1,481,382 |   | $ | 1,450,002 |   | $ | (31,380 | ) | (a) |
| Cash                paid to suppliers and employees                                                                                                                                           |   |   |   |   |   | (1,385,164 | ) |   | (1,353,784 | ) |   | 31,380 |   | (a) |
| Other                operating activities, net                                                                                                                                                |   |   |   |   |   | (13,921 | ) |   | (13,921 | ) |   | --- |   |   |
| Net                cash provided by operating activities                                                                                                                                      |   |   |   |   |   | 82,297 |   |   | 82,297 |   |   | --- |   |   |
| Cash                flows from investing activities:                                                                                                                                          |   |   |   |   |
| Acquisition                of property and equipment                                                                                                                                          |   |   |   |   |   | (13,674 | ) |   | (13,674 | ) |   | --- |   |   |
| Software                development costs                                                                                                                                                     |   |   |   |   |   | (73,628 | ) |   | (73,628 | ) |   | --- |   |   |
| Website                development costs                                                                                                                                                      |   |   |   |   |   | (4,516 | ) |   | (4,516 | ) |   | --- |   |   |
| Deposits                made                                                                                                                                                                  |   |   |   |   |   | (484 | ) |   | (484 | ) |   | --- |   |   |
| Net                cash (used) by investing activities                                                                                                                                        |   |   |   |   |   | (92,302 | ) |   | (92,302 | ) |   | --- |   |   |
| Cash                flows from financing activities:                                                                                                                                          |   |
| Proceeds                from line of credit, net                                                                                                                                              |   |   |   |   |   | 16,605 |   |   | 16,605 |   |   | --- |   |   |
| Payments                made on long-term notes payable                                                                                                                                       |   |   |   |   |   | (17,684 | ) |   | (17,684 | ) |   | --- |   |   |
| Net                cash (used) by financing activities                                                                                                                                        |   |   |   |   |   | (1,079 | ) |   | (1,079 | ) |   | --- |   |   |
| Net                (decrease) in cash and cash equivalents                                                                                                                                    |   | (11,084 | ) |   | (11,084 | ) |   | --- |   |   |
| Cash                and cash equivalents, beginning of year                                                                                                                                   |   | 142,022 |   |   | 41,668 |   |   | (100,354 | ) | (b) |
| Cash                and cash equivalents, end of period                                                                                                                                       |   |   |   |   | $ | 130,938 |   | $ | 30,584 |   | $ | (100,354 | ) |   |
|                                                                                                                                                                                          |   |   |   |   |
| Reconciliation                of net income to cash flows from operating activities:                                                                                                          |   |   |   |   |
| Net                income                                                                                                                                                                     |   |   |   |   | $ | 272,255 |   | $ | 116,863 |   | $ | (155,392 | ) |   |
| Adjustments                to reconcile net income to net cash                                                                                                                                |   |   |   |   |   |   |
| provided                by operating activities:                                                                                                                                              |   |   |   |   |   |   |
| Software                development costs amortized                                                                                                                                           |   |   |   |   |   | 152,213 |   |   | 152,213 |   |   | --- |   |   |
| Provision                for bad debts                                                                                                                                                        |   |   |   |   |   | 2,500 |   |   | 2,500 |   |   | --- |   |   |
| Depreciation                and amortization                                                                                                                                                  |   |   |   |   |   | 9,575 |   |   | 135,452 |   |   | 125,877 |   | (c) |
| Change                in assets and liabilities:                                                                                                                                              |   |   |   |   |   |   |
| (Increase)                in accounts receivable                                                                                                                                              |   |   |   |   |   | (80,478 | ) |   | (80,478 | ) |   | --- |   |   |
| Decrease                in inventories                                                                                                                                                        |   |   |   |   |   | 99,600 |   |   | 99,600 |   |   | --- |   |   |
| (Increase)                in prepaid expenses                                                                                                                                                 |   |   |   |   |   | (1,750 | ) |   | (1,750 | ) |   | --- |   |   |
| (Decrease)                in accrued royalties                                                                                                                                                |   |   |   |   |   | (100,436 | ) |   | (100,436 | ) |   | --- |   |   |
| (Decrease)                in accounts payable                                                                                                                                                 |   |   |   |   |   | (251,996 | ) |   | (251,996 | ) |   | --- |   |   |
| Increase                in deferred taxes                                                                                                                                                     |   |   |   |   |   | 800 |   |   | 30,311 |   |   | 29,511 |   | (d) |
| (Decrease)                in other liabilities                                                                                                                                                |   |   |   |   |   | (19,986 | ) |   | (19,982 | ) |   | 4 |   | (e) |
| Net                cash provided by operating activities                                                                                                                                      |   |   |   |   | $ | 82,297 |   | $ | 82,297 |   | $ | --- |   |   |
|                                                                                                                                                                                          |   |   |   |   |
| (a)                Reclassified                effects of change in deferred revenue from cash paid for liability                to cash                received.                             |
| (b)                Reclassification                of restricted cash held by our merchant banker as non-current                asset.                                                        |
| (c)                Increase                from additional amortization of software license agreement from returning                the economic useful                life to 10 years. |
| (d)                Increase                from effects of additional amortization of the software license                agreement.                                                          |
| (e)                Rounding                difference.                                                                                                                                        |

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| **Findex.com,                Inc.**                                                                                                                                                      |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| **CONSOLIDATED                STATEMENTS OF CASH FLOWS**                                                                                                                                 |
| **Three                Months Ended March 31, 2003**                                                                                                                                     |
| **(Unaudited)**                                                                                                                                                                          |
|                                                                                                                                                                                     |
|                                                                                                                                                                                     |   | **As                Originally Reported** |   |   | **As                Restated** |   |   | **Change** |   |   |
| Cash                flows from operating activities:                                                                                                                                     |   |   |   |   |
| Cash                received from customers                                                                                                                                              |   |   |   |   | $ | 1,080,633 |   | $ | 1,084,519 |   | $ | 3,886 |   | (a) |
| Cash                paid to suppliers and employees                                                                                                                                      |   |   |   |   |   | (1,025,279 | ) |   | (1,029,165 | ) |   | (3,886 | ) | (a) |
| Other                operating activities, net                                                                                                                                           |   |   |   |   |   | 29,648 |   |   | 29,648 |   |   | --- |   |   |
| Net                cash provided by operating activities                                                                                                                                 |   |   |   |   |   | 85,002 |   |   | 85,002 |   |   | --- |   |   |
| Cash                flows from investing activities:                                                                                                                                     |   |   |   |   |
| Acquisition                of property and equipment                                                                                                                                     |   |   |   |   |   | (3,820 | ) |   | (3,820 | ) |   | --- |   |   |
| Software                development costs                                                                                                                                                |   |   |   |   |   | (66,075 | ) |   | (66,075 | ) |   | --- |   |   |
| Website                development costs                                                                                                                                                 |   |   |   |   |   | (11,054 | ) |   | (11,054 | ) |   | --- |   |   |
| Deposits                made                                                                                                                                                             |   |   |   |   |   | (500 | ) |   | (500 | ) |   | --- |   |   |
| Net                cash (used) by investing activities                                                                                                                                   |   |   |   |   |   | (81,449 | ) |   | (81,449 | ) |   | --- |   |   |
| Cash                flows from financing activities:                                                                                                                                     |   |
| Proceeds                from line of credit, net                                                                                                                                         |   |   |   |   |   | 11,790 |   |   | 11,790 |   |   | --- |   |   |
| Payments                made on long-term notes payable                                                                                                                                  |   |   |   |   |   | (13,850 | ) |   | (13,850 | ) |   | --- |   |   |
| Net                cash (used) by financing activities                                                                                                                                   |   |   |   |   |   | (2,060 | ) |   | (2,060 | ) |   | --- |   |   |
| Net                increase in cash and cash equivalents                                                                                                                                 |   | 1,493 |   |   | 1,493 |   |   | --- |   |   |
| Cash                and cash equivalents, beginning of year                                                                                                                              |   | 38,651 |   |   | 15 |   |   | (38,636 | ) | (b) |
| Cash                and cash equivalents, end of period                                                                                                                                  |   |   |   |   | $ | 40,144 |   | $ | 1,508 |   | $ | (38,636 | ) |   |
|                                                                                                                                                                                     |   |   |   |   |
| Reconciliation                of net income to cash flows from operating activities:                                                                                                     |   |   |   |   |
| Net                income                                                                                                                                                                |   |   |   |   | $ | 91,444 |   | $ | 27,233 |   | $ | (64,211 | ) |   |
| Adjustments                to reconcile net income to net cash                                                                                                                           |   |   |   |   |   |   |
| provided                by operating activities:                                                                                                                                         |   |   |   |   |   |   |
| Depreciation                and amortization                                                                                                                                             |   |   |   |   |   | 24,972 |   |   | 137,100 |   |   | 112,128 |   | (c) |
| Software                development costs amortized                                                                                                                                      |   |   |   |   |   | 40,422 |   |   | 40,422 |   |   | --- |   |   |
| Change                in assets and liabilities:                                                                                                                                         |   |   |   |   |   |   |
| Decrease                in accounts receivable                                                                                                                                           |   |   |   |   |   | 19,916 |   |   | 19,916 |   |   | --- |   |   |
| Decrease                in inventories                                                                                                                                                   |   |   |   |   |   | 101,500 |   |   | 101,500 |   |   | --- |   |   |
| Decrease                in refundable income taxes                                                                                                                                       |   |   |   |   |   | 29,148 |   |   | 29,148 |   |   | --- |   |   |
| Decrease                in prepaid expenses                                                                                                                                              |   |   |   |   |   | 18,102 |   |   | 18,102 |   |   | --- |   |   |
| Increase                in accrued royalties                                                                                                                                             |   |   |   |   |   | 1,650 |   |   | 1,650 |   |   | --- |   |   |
| (Decrease)                in accounts payable                                                                                                                                            |   |   |   |   |   | (158,822 | ) |   | (158,822 | ) |   | --- |   |   |
| (Decrease)                in deferred taxes                                                                                                                                              |   |   |   |   |   | (8,700 | ) |   | (56,616 | ) |   | (47,916 | ) | (d) |
| (Decrease)                in other liabilities                                                                                                                                           |   |   |   |   |   | (74,630 | ) |   | (74,631 | ) |   | (1 | ) | (e) |
| Net                cash provided by operating activities                                                                                                                                 |   |   |   |   | $ | 85,002 |   | $ | 85,002 |   | $ | --- |   |   |
|                                                                                                                                                                                     |   |   |   |   |
| (a)                Reclassified                effects of change in deferred revenue from cash paid for liability                to cash                received.                        |
| (b)                Reclassification                of restricted cash held by our merchant banker as non-current                asset.                                                   |
| (c)                Increase                from additional amortization of software license agreement from returning                the economic useful                life to 10 years. |
| (d)                Increase                from effects of additional amortization of the software license                agreement.                                                     |
| (e)                Rounding                difference.                                                                                                                                   |

----

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

**GENERAL**

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

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

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

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

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

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

**RESULTS      OF OPERATIONS**

----

**Revenues**

----

**COST      OF SALES**

|                                                                         |   | **Three                Months Ended****March                31,**  |
|------------------------------------------------------------------------------|--------|-------------------------------------------------------------------------|
|                                                                         |   |                                                                    | **2003  ** | ** ** | ** ** | **2004** |   |
| Beginning                balance                                             |   | $                                                                       | 280,502 |   | **$** | **584,706** |   |
| Capitalized                                                                  |   |                                                                    | 66,075 |   |   | **73,628** |   |
| Amortized                (cost of sales)                                     |   |                                                                    | 40,422 |   |   | **152,213** |   |
| Ending                balance                                                |   | $                                                                       | 306,155 |   | **$** | **506,121** |   |
|                                                                         |   |                                                                    |   |   |   |   |   |
| Research                and development expense (General and administrative) |   | $                                                                       | 67,791 |   | **$** | **16,174** |   |

**SALES,      GENERAL AND ADMINISTRATIVE**

----

**Amortization**

**INCOME      TAX BENEFITS**

----

**LIQUIDITY      AND CAPITAL RESOURCES**

----

**Signatures**

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

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

----