UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM
12b-25
NOTIFICATION
OF LATE FILING
(Check
one): [X] Form
10-K [ ] Form 20-F [ ] Form 11-K [ ] Form 10-Q [ ] Form 10-D [ ] Form N-SAR [ ]
Form N-CSR
For
Period Ended: December 31, 2004
[ ]
Transition Report on Form 10-K
[ ]
Transition Report on Form 20-F
[ ]
Transition Report on Form 11-K
[ ]
Transition Report on Form 10-Q
[ ]
Transition Report on Form N-SAR
For the
Transition Period Ended: N/A
Nothing
in this form shall be construed to imply that the Commission has verified any
information contained herein.
If the
notification relates to a portion of the filing checked above, identify the
Item(s) to which the notification relates: N/A
PART
I - REGISTRANT INFORMATION
FindEx.com,
Inc.
Full Name
of Registrant
N/A
Former
Name if Applicable
11204
Davenport Street, Suite 100
Address
of Principal Executive Office (Street
and Number)
Omaha,
NE 68154
City,
State and Zip Code
PART
II - RULES 12b-25(b) AND (c)
If the
subject report could not be filed without unreasonable effort or expense and the
registrant seeks relief pursuant to Rule 12b-25(b), the following should be
completed. (Check box if appropriate)
| |
(a)
The reason described in reasonable detail in Part III of this form could
not be eliminated without unreasonable effort or
expense |
| |
|
|
[X] |
(b)
The subject annual report, semi-annual report, transition report on Form
10-K, Form 20-F, Form 11-K, Form N-SAR or Form N-CSR, or portion thereof,
will be filed on
or before the fifteenth calendar day following the prescribed due date; or
the subject quarterly report or transition report on Form 10-Q or subject
distribution report
on Form 10-D, or portion thereof, will be filed on or before the fifth
calendar day following the prescribed due date; and |
| |
|
| |
(c)
The accountant’s statement or other exhibit required by Rule 12b-25(c) has
been attached if applicable. |
PART
III - NARRATIVE
State
below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, 10-D, N-SAR, N-CSR,
or the transition report or portion thereof, could not be filed within the
prescribed time period.
Findex.com,
Inc. (hereinafter the “Company”) could not file the required Form 10-KSB within
the prescribed period due to the fact that the Company’s board of directors was
without sufficient time in advance of the prescribed due date for a thorough
analysis and review of the 2004 year-end financial statements following receipt
thereof from its independent auditors. The Company intends to file its Form
10-KSB for the fiscal year-end 2003 no later than April 15, 2005.
PART
IV - OTHER INFORMATION
| (1) |
Name
and telephone number of person to contact in regard to this
notification: |
|
Michael
M. Membrado |
|
646 |
|
486-9772 |
|
(Name) |
|
(Area
Code) |
|
(Telephone
Number) |
| (2) |
Have
all other periodic reports required under Section 13 or 15(d) of the
Securities Exchange Act of 1934 or Section 30 of the Investment Company
Act of 1940 during the preceding 12 months or for such shorter period that
the registrant was required to file such report(s) been filed? If answer
is no, identify report(s). [X] Yes [ ] No |
| (3) |
Is
it anticipated that any significant change in results of operations from
the corresponding period for the fiscal year will be reflected by the
earnings statements to be included in the subject report or portion
thereof? [X] Yes [ ] No |
If so,
attach an explanation of the anticipated change, both narratively and
quantitatively, and, if appropriate, state the reasons why a reasonable estimate
of the results cannot be made.
The
Company experienced a significant increase in net income from approximately
$1,841,000 in 2003 to approximately $3,216,000 in 2004, which increase resulted
in large part from a determination by the company’s auditors that it would no
longer be including in its audit report any statement calling into question the
company’s ability to continue as a going concern. Such determination allows the
Company to take advantage of certain otherwise unrealizable tax benefits
associated with existing operating loss carry-forwards. The net result is an
approximate $2,780,000 income tax benefit for the year ended December 31, 2004.
The Company additionally recognized an approximate $600,000 gain, net of
applicable taxes, from extinguishment of debt which is classified as an
extraordinary item. These items did not result from operations and have no
effect on cash.
FINDEX.COM,
INC.
(Name of
Registrant as Specified in Charter)
has
caused this notification to be signed on its behalf by the undersigned hereunto
duly authorized.
Date: April
1, 2005 By:
/s/ Steven Malone
Steven
Malone, President & CEO