FINDEX COM INC - Quarter Report: 2012 September (Form 10-Q)

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Nevada		88-0379462
(State or other jurisdiction of		(I.R.S. Employer
incorporation or organization)		Identification No.)
18151 Lafayette Avenue, Omaha, Nebraska		68022
(Address of principal executive offices)		(Zip Code)

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PART I - FINANCIAL INFORMATION:
Item 1.    Financial Statements:	F-1
Balance Sheets – September 30, 2012 (unaudited) and December 31, 2011	F-1
Statements of Operations (unaudited) for the three and nine months ending September 30, 2012 and for the three and nine months ending September 30, 2011	F-2
Statements of Cash Flows (unaudited) for the nine months ending September 30, 2012 and for the nine months ending September 30, 2011	F-3
Notes to Unaudited Financial Statements	F-4
Item 2.    Management's Discussion and Analysis of Financial Condition and Results of Operations	1
Item 3.    Quantitative and Qualitative Disclosures About Market Risk	7
Item 4T.  Controls and Procedures	7
PART II - OTHER INFORMATION:	8
Item 1.    Legal Proceedings	8
Item 1A. Risk Factors	8
Item 2.    Unregistered Sales of Equity Securities and Use of Proceeds	8
Item 3.    Defaults Upon Senior Securities	8
Item 4.    (Removed and Reserved)	8
Item 5.    Other Information	8
Item 6.    Exhibits	8
Signatures	11

Findex.com, Inc.
CONDENSED CONSOLIDATED BALANCE SHEETS
		September 30, 2012				December 31, 2011
		(Unaudited)				(Audited)
Assets
Current assets:
Cash and cash equivalents		$	2,750			$	161,629
Accounts receivable, trade, net			1,161				8,104
Receivable, in escrow			36,957				47,264
Inventories, net			2,605				4,629
Other current assets			2,584				14,890
Total current assets			46,057				236,516
Property and equipment, net			1,122				2,295
Intangible assets, net			76,252				91,503
Other assets			---				18,781
Total assets		$	123,431			$	349,095
Liabilities and stockholders’ equity (deficit)
Current liabilities:
Current portion of term debt		$	28,783			$	33,188
Accounts payable, trade			114,815				131,114
Accounts payable, related party			24,857				10,561
Accrued royalties			44,672				37,825
Accrued payroll			67,307				60,463
Other current liabilities			67,560				21,410
Other current liabilities from discontinued operations			114,368				153,383
Total current liabilities			462,362				447,944
Long-term debt, net			---				---
Deferred income taxes, net			---				---
Commitments and contingencies (Note 9)
Stockholders’ equity (deficit):
Preferred stock, $.001 par value
5,000,000 shares authorized
-0- and -0- shares issued and outstanding, respectively
Common stock, $.001 par value
120,000,000 shares authorized,
77,993,935 and 77,993,935 shares issued and outstanding, respectively			77,994				77,994
Paid-in capital			8,088,488				8,088,488
Retained (deficit)			(8,505,413	)			(8,265,331	)
Total stockholders’ equity (deficit)			(338,931	)			(98,849	)
Total liabilities and stockholders’ equity (deficit)		$	123,431			$	349,095
See accompanying notes.

Findex.com, Inc.
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(Unaudited)
		Three Months Ended								Nine Months Ended
		September 30,								September 30,
		2012				2011				2012				2011
Revenues, net of reserves and allowances		$	17,518			$	6,793			$	44,663			$	44,370
Cost of sales			6,496				13,216				9,320				19,083
Gross profit			11,022				(6,423	)			35,343				25,287
Operating expenses:
Sales and marketing			794				(18,639	)			2,473				(6,805	)
General and administrative			74,558				71,422				305,963				466,027
Impairment expense			---				---				18,781				---
Total operating expenses			75,352				52,783				327,217				459,222
Loss from operations			(64,330	)			(59,206	)			(291,874	)			(433,935	)
Other income (expenses), net			(1,003	)			(541	)			(2,802	)			(10,038	)
Gain on debt settlement			---				34,866				28,504				34,866
Loss from continuing operations before income taxes			(65,333	)			(24,881	)			(266,172	)			(409,107	)
Income tax benefit			---				---				---				---
Loss from continuing operations		$	(65,333	)		$	(24,881	)		$	(266,172	)		$	(409,107	)
Discontinued operations (Note 11):
Income from operations of discontinued component			---				1,154,204				26,087				1,379,103
Income tax (provision)			---				---				---				---
Income from discontinued operations, net of taxes			---				1,154,204				26,087				1,379,103
Net income (loss)		$	(65,333	)		$	1,129,323			$	(240,085	)		$	969,996
Net earnings (loss) per share - Basic & Diluted:
Net loss per share from continuing operations		$	0.00			$	0.00			$	0.00			$	(0.01	)
Net income per share from discontinued operations		$	0.00			$	0.02			$	0.00			$	0.02
Net income (loss) per share		$	0.00			$	0.02			$	0.00			$	0.01
Weighted average shares outstanding:
Weighted average shares used in computing basic and diluted income (loss) per share			77,993,935				68,868,930				77,993,935				68,335,147
See accompanying notes.

Findex.com, Inc.
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(Unaudited)
Nine Months Ended September 30,		2012				2011
Cash flows from operating activities:
Cash received from customers		$	60,863			$	675,312
Cash paid to suppliers and employees			(214,926	)			(1,351,505	)
Other operating activities, net			(411	)			(6,703	)
Net cash (used) by operating activities			(154,474	)			(682,896	)
Cash flows from investing activities:
Proceeds from sale of software product line			---				975,000
Other investing activities, net			---				7,170
Net cash provided by investing activities			---				982,170
Cash flows from financing activities:
Contributed capital			---				22,752
Payments made on term debt			(4,405	)			(38,324	)
Net cash (used) by financing activities			(4,405	)			(15,572	)
Net (decrease) increase in cash and cash equivalents			(158,879	)			283,702
Cash and cash equivalents, beginning of period			161,629				22,027
Cash and cash equivalents, end of period		$	2,750			$	305,729
Reconciliation of net loss to cash flows from continuing and discontinued operating activities:
Net (loss) income		$	(240,085	)		$	969,996
Adjustments to reconcile net (loss) income to net cash used by operating activities:
Depreciation & amortization			16,274				39,410
Bad debts provision			(100	)			(17,491	)
Stock and warrants issued for services			---				7,248
Loss (gain) on sale of property and equipment			150				(2,134	)
(Gain) on debt settlement			(54,591	)			(558,409	)
(Gain) on sale of software product line			---				(972,082	)
Loss on impairment expense			18,781				284,954
Change in assets and liabilities:
Decrease in accounts receivable			17,350				22,688
Decrease in inventories			2,024				58,704
Decrease in other current assets			12,306				17,348
(Decrease) in accrued royalties			(6,081	)			(150,850	)
Increase (decrease) in accounts payable			17,502				(301,714	)
Increase (decrease) in other liabilities			61,996				(80,564	)
Net cash (used) provided by operating activities		$	(154,474	)		$	(682,896	)
See accompanying notes.

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

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

 

 

For the Three Months Ended September 30,		2012				2011
Net loss from continuing operations		$	(65,333	)		$	(24,881	)
Preferred stock dividends			---				---
Net loss available to common shareholders		$	(65,333	)		$	(24,881	)
Net income from discontinued operations		$	---			$	1,154,204
Preferred stock dividends			---				---
Net income available to common shareholders		$	---			$	1,154,204
Basic weighted average shares outstanding			77,993,935				68,868,930
Dilutive effect of:
Stock options			---				---
Warrants			---				---
Diluted weighted average shares outstanding			77,993,935				68,868,930

For the Nine Months Ended September 30,		2012				2011
Net loss from continuing operations		$	(266,172	)		$	(409,107	)
Preferred stock dividends			---				---
Net loss available to common shareholders		$	(266,172	)		$	(409,107	)
Net income from discontinued operations		$	26,087			$	1,379,103
Preferred stock dividends			---				---
Net income available to common shareholders		$	26,087			$	1,379,103
Basic weighted average shares outstanding			77,993,935				68,335,147
Dilutive effect of:
Stock options			---				---
Warrants			---				---
Diluted weighted average shares outstanding			77,993,935				68,335,147

Raw materials		$	2,276
Finished goods			2,604
Less reserve for obsolete inventory			(2,275	)
Inventories		$	2,605

Balance December 31, 2011		$	500
Bad debts provision (included in Sales and marketing expenses)			(100	)
Accounts written off			---
Collection of accounts previously written off			---
Balance September 30, 2012		$	400

Balance December 31, 2011		$	1,000
Provision for obsolete inventory			1,298
Obsolete inventory written off			(23	)
Reserve for obsolete inventory from discontinued operations			---
Balance September 30, 2012		$	2,275

Balance December 31, 2011		$	1,500
Return provision – sales			(212	)
Return provision – cost of sales			(135	)
Returns processed			(803	)
Balance September 30, 2012		$	350

Unsecured term note payable to a former shareholder due January 2012, plus interest at 5% APR. Interest on overdue principal accruing at 10% APR.		$28,783
Current portion of debt		$28,783

		Chief Executive Officer
Base Annual Salary		$	75,000

		Accrued Base Salary				Vested Deferred Vacation Compensation
Included in Accrued Payroll at September 30, 2012		$	39,697			$	14,424

Other current liabilities from discontinued operations:		September 30, 2012				December 31, 2011
Accrued royalties		$	114,368			$	153,383
Other current liabilities from discontinued operations		$	114,368			$	153,383

Nine Months Ended September 30,			2012			2011
Gross revenues		$	---		$	658,283
Less estimated sales returns and allowances			---			40,727
Net revenues			---			699,010
Cost of sales			---			158,741
Gross profit			---			540,269
Operating expenses:
Advertising and direct marketing			---			54,646
Sales and marketing wages			---			101,777
Total sales and marketing			---			156,423
Research and development			---			142,411
Rent			---			20,636
Other general and administrative costs			---			48,734
Total general and administrative			---			211,781
Income from operations of discontinued component			---			172,065
Gain on sale of software product line			---			972,082
Impairment expense			---			(288,587	)
Gain on debt settlement			26,087			523,543
Income tax (provision)			---			---
Income from discontinued operations, net of taxes		$	26,087		$	1,379,103

 

 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Statements of Continuing Operations for Quarters Ending September 30		2012				2011				Change
Net revenues		$	44,663			$	44,370			$	293
Cost of sales			(9,320	)			(19,083	)			9,763
Gross profit		$	35,343			$	25,287			$	10,056
Sales, marketing and general and administrative expenses			(308,436	)			(459,222	)			150,786
Impairment expense			(18,781	)			---				(18,781	)
Total operating expenses		$	(327,217	)		$	(459,222	)		$	132,005
Loss from operations		$	(291,874	)		$	(433,935	)		$	142,061
Other income (expenses), net			(2,802	)			(10,038	)			7,236
Gain on debt settlement			28,504				34,866				(6,362	)
Loss before income taxes		$	(266,172	)		$	(409,107	)		$	142,935
Income tax (provision)			---				---				---
Net loss from continuing operations		$	(266,172	)		$	(409,107	)		$	142,935

	▪	relatively stable net revenues attributable to a decrease in retail sales for our Greek and Hebrew Tutor software products which was offset by a decrease in sales returns attributable to our FormTool® product line;
	▪	a decrease in cost of sales due to the decrease in our direct costs and freight costs associated with the decrease in our Greek and Hebrew Tutor software product sales;
	▪	a decrease in sales, marketing and general and administrative expenses resulting from our continued cost-cutting initiatives;
	▪	an impairment expense related to previously capitalized website development costs for our FormTool.com website as we have postponed indefinitely the plan to revamp the website due to a lack of available financial and human resources;
	▪	a decrease in interest expense, included within Other income (expenses), due to the reduction in our trade payables and note payables; and
	▪	a decrease in gain on debt settlements as we experienced fewer negotiations with vendors to accept a reduction in trade payables owed to them, debt settlements with customers whom had a credit balance owed to them by us, and finally a settlement agreement with a former employee with whom we had payroll accrued and unpaid from June 2010 through September 2011.

																Change
Revenues for Continuing Operations for Nine Months Ending September 30		2012			% to Sales				2011			% to Sales				$				%
Gross revenues		$	44,451			100	%		$	65,073			100	%		$	(20,622	)		32	%
Less estimated sales returns and allowances			212			0	%			(20,703	)		32	%			20,915			101	%
Net revenues		$	44,663			100	%		$	44,370			68	%		$	293			1	%

	▪	decrease in our retail sales for our Greek and Hebrew Tutor software products as mentioned above;
	▪	a portion of our sales in the FormTool® product line were to end users as a downloadable product during the nine months September 30, 2012 as compared to slightly more overall retail product sales during the nine months ended September 30, 2011; and
	▪	a portion of our sales in the FormTool® product line were generated from our licensing agreement with a certain publisher whom sells our FormTool® product line in which we do not incur any direct costs or freight costs.

																Change
Sales, General and Administrative Costs for Continuing Operations for Nine Months Ending September 30		2012			% to Sales				2011			% to Sales				$				%
Selected expenses:
Advertising and direct marketing		$	2,573			6	%		$	10,686			16	%		$	(8,113	)		76	%
Bad debt provision			(100	)		0	%			(17,491	)		27	%			17,391			99	%
Total sales and marketing			2,473			6	%		$	(6,805	)		10	%		$	9,278			136	%
Personnel costs		$	125,422			282	%		$	448,631			689	%		$	(323,209	)		72	%
Amortization and depreciation			16,274			37	%			39,410			61	%			(23,136	)		59	%
Accounting			47,927			108	%			60,917			94	%			(12,990	)		21	%
Legal			34,578			78	%			80,231			123	%			(45,653	)		57	%
Other general and administrative costs			81,762			184	%			(163,162	)		251	%			244,924			150	%
Total general and administrative		$	305,963			688	%		$	466,027			716	%		$	(160,064	)		34	%
Total sales, marketing, general and administrative		$	308,436			694	%		$	459,222			706	%		$	(150,786	)		33	%

	▪	a decrease in advertising and direct marketing costs in relation to our FormTool® product line;
	▪	a decrease in our bad debt provision, as comparatively, we were absent of the increase in the provision we experienced for the nine months ended September 30, 2011 due to the overall change of character of our receivables as a result of the sale of the QuickVerse® product line;
	▪	a large decrease in personnel expenses, specifically the elimination of our fulfillment and development team and our Chief Technology Officer, as a result of the sale of the QuickVerse® product line to WORDsearch;
	▪	a decrease in depreciation due to the age of our property and equipment as well as the elimination of our facilities last year, which ultimately led to the sale of some of our property and equipment;
	▪	a decrease in amortization due to the following:
		▪	the completion of necessary amortization on the existing FormTool.com website which ended in August 2011; and
		▪	a decrease in the amortization of the FormTool® product line assets we acquired in February 2008, which are being written down over periods ranging in each case from less than one year to ten years;
	▪	a decrease in accounting expenses due to the decrease in audit fees, which is partially offset by an increase in contractor fees for accounting work;
	▪	a decrease in legal costs as we experienced fewer legal costs as compared to the legal costs incurred during the nine months ended September 30, 2011, of which were attributed to the relatively dramatic changes to our business and operations as a result of the QuickVerse® product line sale; and
	▪	an overall decrease in other general and administrative costs resulting from our continued cost-cutting initiatives.

Working Capital		September 30, 2012				December 31, 2011
Current assets		$	46,057			$	236,516
Current liabilities		$	462,362			$	447,944
Retained deficit		$	8,505,414			$	8,265,331

Cash Flows for Nine Months Ending September 30		2012				2011				Change				%
Cash flows (used) by operating activities		$	(154,474	)		$	(682,896	)		$	528,422				77	%
Cash flows provided by investing activities		$	---			$	982,170			$	(982,170	)			100	%
Cash flows (used) by financing activities		$	(4,405	)		$	(15,572	)		$	11,167				72	%

 

 

 

 

 

 

 

 

 

 

 

No.	Description of Exhibit
2.1	Share Exchange Agreement between Findex.com, Inc. and the stockholders of Reagan Holdings, Inc. dated March 7, 2000, incorporated by reference to Exhibit 2.1 on Form 8-K filed March 15, 2000.
3(i)(1)	Restated Articles of Incorporation of Findex.com, Inc. dated June 1999 incorporated by reference to Exhibit 3.1 on Form 8-K filed March 15, 2000.
3(i)(2)	Amendment to Articles of Incorporation of Findex.com, Inc. dated November 10, 2004 incorporated by reference to Exhibit 3.1(ii) on Form 10-QSB filed November 10, 2004.
3(ii)	Restated By-Laws of Findex.com, Inc., incorporated by reference to Exhibit 3.3 on Form 8-K filed March 15, 2000.
10.1	Stock Incentive Plan of Findex.com, Inc. dated May 7, 1999, incorporated by reference to Exhibit 10.1 on Form 10-KSB/A filed May 13, 2004.
10.2	Share Exchange Agreement between Findex.com, Inc. and the stockholders of Reagan Holdings Inc., dated March 7, 2000, incorporated by reference to Exhibit 2.1 on Form 8-K filed March 15, 2000.

10.3	License Agreement between Findex.com, Inc. and Parsons Technology, Inc. dated June 30, 1999, incorporated by reference to Exhibit 10.3 on Form 10-KSB/A filed May 13, 2004.
10.4	Employment Agreement between Findex.com, Inc. and Steven Malone dated July 25, 2003, incorporated by reference to Exhibit 10.4 on Form 10-KSB/A filed May 13, 2004.
10.5	Employment Agreement between Findex.com, Inc. and Kirk Rowland dated July 25, 2003, incorporated by reference to Exhibit 10.5 on Form 10-KSB/A filed May 13, 2004.
10.6	Employment Agreement between Findex.com, Inc. and William Terrill dated June 7, 2002, incorporated by reference to Exhibit 10.6 on Form 10-KSB/A filed May 13, 2004.
10.7	Restricted Stock Compensation Agreement between Findex.com, Inc. and John A. Kuehne dated July 25, 2003, incorporated by reference to Exhibit 10.7 on Form 10-KSB/A filed May 13, 2004.
10.8	Restricted Stock Compensation Agreement between Findex.com, Inc. and Henry M. Washington dated July 25, 2003, incorporated by reference to Exhibit 10.8 on Form 10-KSB/A filed May 13, 2004.
10.9	Restricted Stock Compensation Agreement between Findex.com, Inc. and William Terrill dated July 25, 2003, incorporated by reference to Exhibit 10.9 on Form 10-KSB/A filed May 13, 2004.
10.10	Stock Purchase Agreement, including the form of warrant agreement, between Findex.com, Inc. and Barron Partners, LP dated July 19, 2004, incorporated by reference to Exhibit 10.1 on Form 8-K filed July 28, 2004.
10.11	Amendment No. 1 to Stock Purchase Agreement between Findex.com, Inc. and Barron Partners, LP dated September 30, 2004, incorporated by reference to Exhibit 10.3 on Form 8-K filed October 6, 2004.
10.12	Registration Rights Agreement between Findex.com, Inc. and Barron Partners, LP dated July 26, 2004, incorporated by reference to Exhibit 10.2 on Form 8-K filed July 28, 2004.
10.13	Waiver Certificate between Findex.com, Inc. and Barron Partners, LP dated September 16, 2004, incorporated by reference to Exhibit 10.4 on Form 8-K filed October 6, 2004.
10.14	Settlement Agreement between Findex.com, Inc., The Zondervan Corporation, Mattel, Inc., TLC Multimedia, Inc., and Riverdeep, Inc. dated October 20, 2003, incorporated by reference to Exhibit 10.14 on Form 10-KSB/A filed December 14, 2005.
10.15	Employment Agreement Extension between Findex.com, Inc and Steven Malone dated March 31, 2006, incorporated by reference to Exhibit 10.1 on Form 8-K filed April 6, 2006.
10.16	Employment Agreement Extension between Findex.com, Inc and William Terrill dated March 31, 2006, incorporated by reference to Exhibit 10.2 on Form 8-K filed April 6, 2006.
10.17	Employment Agreement Extension between Findex.com, Inc and Kirk R. Rowland dated March 31, 2006, incorporated by reference to Exhibit 10.3 on Form 8-K filed April 6, 2006.
10.18	Promissory Note to Barron Partners, LP dated April 7, 2006, incorporated by reference to Exhibit 10.1 on Form 8-K filed April 13, 2006.
10.19	Share Exchange Agreement between Findex.com, Inc. and the stockholders of Reagan Holdings Inc., dated March 7, 2000, incorporated by reference to Exhibit 2.1 on Form 8-K filed March 15, 2000.
10.20	Convertible Secured Promissory Note between FindEx.com, Inc. and W. Sam Chandoha, dated July 20, 2006, incorporated by reference to Exhibit 10.1 on Form 8-K filed July 26, 2006.

10.21	Security Agreement between FindEx.com, Inc. and W. Sam Chandoha, dated July 20, 2006 incorporated by reference to Exhibit 10.2 on Form 8-K filed July 26, 2006.
10.22	Common Stock Purchase Warrant between FindEx.com, Inc. and W. Sam Chandoha, dated July 20, 2006 incorporated by reference to Exhibit 10.3 on Form 8-K filed July 26, 2006.
10.23	Modification and Extension Agreement Between FindEx.com, Inc. and W. Sam Chandoha, dated September 20, 2006, incorporated by reference to Exhibit 10.1 on Form 8-K filed September 25,2006.
10.24	Employment Agreement Extension Amendment between Findex.com, Inc. and Steven Malone dated April 13, 2007, incorporated by reference to Exhibit 10.24 on Form 10-KSB filed April 17, 2007.
10.25	Employment Agreement Extension Amendment between Findex.com, Inc. and William Terrill dated April 13, 2007, incorporated by reference to Exhibit 10.25 on Form 10-KSB filed April 17, 2007.
10.26	Employment Agreement Extension Amendment between Findex.com, Inc. and Kirk R. Rowland dated April 13, 2007, incorporated by reference to Exhibit 10.26 on Form 10-KSB filed April 17, 2007.
10.27	Asset Purchase Agreement between Findex.com, Inc. and ACS Technologies Group, Inc. dated October 18, 2007, incorporated by reference to Exhibit 10.27 on Form 8-K filed October 24, 2007.
10.28	Partial Assignment of License Agreement Among Findex.com, Inc., Riverdeep, Inc.,LLC and ACS Technologies Group, Inc. dated October 11, 2007, incorporated by reference to Exhibit 10.28 on Form 8-K filed October 24, 2007.
10.29	Asset Purchase Agreement between Findex.com, Inc. and ORG Professional, LLC dated February 25, 2008, incorporated by reference to Exhibit 10.29 on Form 8-K filed on February 28, 2008.
10.30	Warrant Cancellation Agreement between Findex.com, Inc. and Barron Partners, L.P. dated March 6, 2008, incorporated by reference to Exhibit 10.30 on Form 8-K filed on March 10, 2008.
10.31	Employment Agreement Extension Amendment between Findex.com, Inc. and Steven Malone dated April 14, 2008, incorporated by reference to Exhibit 10.31 on Form 10-KSB filed on April 15, 2008.
10.32	Employment Agreement Extension Amendment between Findex.com, Inc. and William Terrill dated April 14, 2008, incorporated by reference to Exhibit 10.32 on Form 10-KSB filed on April 15, 2008.
10.33	Employment Agreement Extension Amendment between Findex.com, Inc. and Kirk R. Rowland dated April 14, 2008, incorporated by reference to Exhibit 10.33 on Form 10-KSB filed on April 15, 2008.
10.34	License Agreement between Findex.com, Inc. and Houghton Mifflin Harcourt Publishing Company dated May 7, 2010, incorporated by reference to Exhibit 10.34 on Form 10-K filed on April 15, 2011.
10.35	Software Product Line Purchase Agreement between FindEx.com, Inc. and WORDsearch Corp., L.L.C. dated May 5, 2011, incorporated by reference to Exhibit 10.35 on Form 8-K filed on May 10, 2011.
10.36	Promissory Note to Barron Partners, LP dated August 18, 2011, incorporated by reference to Exhibit 10.36 on Form 10-Q filed on August 22, 2011.
31.1	Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 and dated November 19, 2012. FILED HEREWITH.
32.1	Certification of Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 and dated November 19, 2012.  FILED HEREWITH.

		FINDEX.COM, INC.
Date: November 19, 2012	By	/s/ Steven Malone
		Steven Malone
		President
		Chief Executive Officer (Principal Executive Officer)
		Chief Financial Officer (Principal Accounting Officer)