UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q

(Mark One)

x QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended June ~~December 31~~30, ~~2013~~2014

o TRANSITIONAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ___________ to _____________

Commission file number 000-54566

Development Capital Group, Inc.

(Name of Registrant as specified in its charter)

Florida(State or Other Jurisdiction of Incorporation or Organization)

27-3746561

(IRS Employer Identification Number)

(~~289~~888) ~~208~~415-~~8052~~7758 (Registrant's telephone number) ~~6815~~9190 ~~Biscayne~~West Olympic Blvd., Suite ~~419~~200, ~~Miami~~Beverly Hills, FLCA ~~33138~~90212 (~~Former~~Address ~~name,~~of ~~former~~principal ~~address~~executives ~~and~~offices) ~~former~~(Zip ~~fiscal year, if changed since last report~~Code)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. [X] Yes [ ] No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 229.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). Yes [ ] No [X]

Indicate by check mark whether the registrant is a large accelerated filed, an accelerated filer, a non-accelerated filer, or a smaller reporting company.

Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X]

(Do not check if a smaller reporting company)

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [X]

State the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 25105,~~890~~542,~~000~~735 common shares as of ~~February~~August 1314, 2014.

TABLE OF CONTENTS



PART I – FINANCIAL INFORMATION		Page

ITEM 1	Financial Statements (Unaudited)	3

ITEM 2	Management’s Discussion and Analysis of Financial Condition and Results of Operations.	4

ITEM 3	Quantitative and Qualitative Disclosures About Market Risk	6

ITEM 4	Controls and Procedures	6

PART II – OTHER INFORMATION

ITEM 1	Legal Proceedings	7

ITEM 1A	Risk Factors	7

ITEM 2	Unregistered Sales of Equity Securities and Use of Proceeds	7

ITEM 3	Defaults Upon Senior Securities	7

ITEM 4	Mine Safety Disclosures	7

ITEM 5	Other Information	7

ITEM 6	Exhibits	8

PART I - FINANCIAL INFORMATION

Item 1. Financial Statements

Our financial statements included in this Form 10-Q are as follows:

F-1	Condensed Consolidated Balance Sheets as of ~~December~~June 3130, ~~2013~~2014 and March 31, ~~2013~~2014 (unaudited);
F-2	Condensed Consolidated Statements of Operations for the three ~~and nine~~ months ended ~~December~~June 3130, ~~2013~~2014 and ~~2012~~April 22, 2013 (Inception) to June 30, 2013 (unaudited);
F-3	Condensed Consolidated Statements of Cash Flow for the ~~nine~~three months ended ~~December~~June 3130, ~~2013~~2014 and ~~2012~~April 22, 2013 (Inception) to June 30, 2013 (unaudited);
F-4	Notes to Condensed Consolidated Financial Statements (unaudited).

These condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim financial information and the SEC instructions to Form 10-Q. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. Operating results for the interim period ended ~~December~~June 3130, ~~2013~~2014 are not necessarily indicative of the results that can be expected for the full year.

DEVELOPMENT CAPITAL GROUP, INC.
DEVELOPMENT CAPITAL GROUP, INC. AND SUBSIDIARIES
CONDENSED BALANCE SHEETS
CONDENSED CONSOLIDATED BALANCE SHEETS
(unaudited)
	December 31,	March 31,
	June 30,	March 31,
	2013	2013
	2014	2014
ASSETS
Current assets:
Cash	$ 315,077	$ 129
Cash and cash equivalents	$ 70,428	$ 297,146
Prepaid expenses	7,200	-
Marketable securities	3,724	3,724
Notes receivable	70,000	-
Prepaid expenses	24,600	163,400
Accrued interest receivable	329	-
Inventory	120,444	131,854
Total current assets	392,606	129
Note receivable	4,315	76,420
Capitalized software development costs	43,888	-
Note receivable - related party	159,473	230,365
Total assets	$ 436,494	$ 129
Merchant reserve account	152,454	196,325
LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)
Total current assets	535,438	1,099,234
Fixed assets:
Office equipment, net of accumulated depreciation of $1,280 and $818	4,371	4,538
Other assets:
Other assets	51,538	7,650
Deposits held	4,935	4,935
Total other assets	56,473	12,585
Total assets	$ 596,282	$ 1,116,357
LIABILITIES AND STOCKHOLDERS' (DEFICIT)
Current liabilities:
Accounts payable	$ 11,807	$ 8,864
Accounts payable and accrued expenses	$ 1,816,541	$ 1,929,642
Accounts payable and accrued liabilities - related party	9,500	129
Accrued interest	68,005	33,821
Total current liabilities	21,307	8,993
Reserve for returns and allowances	10,000	15,000
Total liabilities	21,307	8,993
Total current liabilities	1,894,546	1,978,463
Stockholders' equity (deficit):
Long-term liabilities:
Common stock, $0.001 par value, 500,000,000 shares
Convertible notes payable	803,000	799,988
authorized, 21,734,000 and 12,328,000 shares issued and outstanding
Total long-term liabilities	803,000	799,988
as of December 31, 2013 and March 31, 2013, respectively	21,734	12,328
Total liabilities	2,697,546	2,778,451
Additional paid in capital	612,564	45,851
Stockholders' (deficit):
Common stock payable	2,726	-
Common stock, $0.001 par value, 490,000,000 shares
Accumulated deficit	(221,837)	(67,043)
authorized, 105,542,735 and 105,542,735 shares issued and outstanding
Total stockholders' equity (deficit)	415,187	(8,864)
as of June 30, 2014 and March 31, 2014, respectively	105,543	105,543
Total liabilities and stockholders' equity (deficit)	$ 436,494	$ 129
Additional paid in capital	344,580	344,580
The accompanying notes are an integral part of these condensed financial statements.
Accumulated (deficit)	(2,551,387)	(2,112,217)
Total stockholders' (deficit)	(2,101,264)	(1,662,094)
Total liabilities and stockholders' (deficit)	$ 596,282	$ 1,116,357
The accompanying notes are an integral part of these condensed consolidated financial statements

F-1

DEVELOPMENT CAPITAL GROUP, INC.
DEVELOPMENT CAPITAL GROUP, INC. AND SUBSIDIARIES
CONDENSED STATEMENTS OF OPERATIONS
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS
(unaudited)
	For the three months ended				For the nine months ended
	For the	April 22, 2013
	December 31,	December 31,			December 31,	December 31,
	three months	(Inception)
	2013	2012			2013	2012
	ended	to
Revenue	$ -	$ -		$ -			$ -
	June 30,	June 30,
Operating expenses:
	2014	2013
General and administrative	7,202	4,142		26,931			10,348
Revenue
Consulting - related party	33,500	-		57,500			-
Sales, net of allowances	$ 339,463	$ 47,442	$ 292,021
Stock-based compensation	-	-		-			-
Cost of goods sold	199,545	32,370	616%
Professional fees	21,581	1,800		56,539			5,841
Gross profit	139,918	15,072	124,846
Research and development	153	-		14,153			-
			828%
Total operating expenses	62,436	5,942		155,123			16,189
Operating expenses:
Net loss from operations	(62,436)	(5,942)		(155,123)			(16,189)
Selling expenses	89,179	9,258
Other income:
Promotional and marketing expenses	7,975	335,689
Interest income	329	-			329	-
General and administrative expenses	296,715	4,180
Net loss from continuing operations	(62,107)	(5,942)			(154,794)	(16,189)
Salaries and wages	158,891	700
Discontinued operations	-	5,960			-	(1,220)
Total operating expenses	552,760	349,827	163%
Net (loss)	$ (62,107)	$ 18			$ (154,794)	$ (17,409)
Net (loss) from operating activites	(412,842)	(334,755)
Net loss per share - basic
Other (expense):
Net loss per common share - basic for continuing operations	$ (0.00)	$ (0.00)			$ (0.01)	$ (0.00)
Interest expense, net	(26,328)	-
Net loss per common share - basic for discontinued operations	-	0.00			-	(0.00)
Total other (expense)	(26,328)	-
Net loss per common share - basic	$ (0.00)	$ (0.00)			$ (0.01)	$ (0.00)
Provision for income tax	-	-
Weighted average number of common
Net (loss)	$ (439,170)	$ (334,755)
shares outstanding - basic	20,585,717	12,328,000			17,113,469	12,248,000
Net loss per share - basic and diluted	$ (0.00)	$ (0.00)
The accompanying notes are an integral part of these condensed financial statements.
Weighted average number of common
shares outstanding - basic and diluted	105,542,735	77,527,735
The accompanying notes are an integral part of these condensed consolidated financial statements

F-2

DEVELOPMENT CAPITAL GROUP, INC.
DEVELOPMENT CAPITAL GROUP, INC. AND SUBSIDIARIES
CONDENSED STATEMENTS OF CASH FLOWS
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS
(unaudited)
	For the nine months ended
	For the	April 22, 2013
	December 31,	December 31,
	three months	(Inception)
	2013	2012
	ended	to
	June 30,	June 30,
	2014	2013
CASH FLOWS FROM OPERATING ACTIVITIES
Net income (loss)	$ (154,794)	$ (17,409)
Net (loss)	$ (439,170)	$ (334,755)
Adjustments to reconcile net income (loss)
Adjustments to reconcile net (loss)
to net cash used in operating activities:
Stock-based compensation	-	1,000
Stock issued for services	-	-
Depreciation	462
Changes in operating assets and liabilities:
Increase in prepaid expenses	(7,330)	-
Decrease in prepaid expenses	138,800	-
Increase in accrued interest receivable	(329)	-
Decrease in inventory	11,410	(37,710)
Increase in accounts payable	2,943	-
Decrease in merchant reserve	43,871	-
Increase in accounts payable - related party	9,500	-
(Increase) in other assets	(43,888)	(997)
Decrease in accrued liabilities	(129)	-
(Decrease) in accounts payable	(18,854)	348,200
Net cash used in operating activities	(150,139)	(16,409)
Increase in accrued interest	34,184	-
(Decrease) in allowance for returns	(5,000)	-
Net cash used in operating activities	(278,185)	(25,262)
CASH FLOWS FROM INVESTING ACTIVITIES
Proceeds for notes receivable	~~(70,000)~~-	-
Purchase of capitalized software development cost	(43,888)	-
Repayments for notes receivable	51,762	-
Net cash used in investing activities	(113,888)	-
Purchase of fixed assets	(295)	-
Purchase of capitalized software development cost	-	-
Net cash used in investing activities	51,467	-
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from the sale of common stock	578,975	-
Proceeds from convertible notes payable	-	64,960
Net cash provided by financing activities	578,975	-
Donated capital	-	-
NET CHANGE IN CASH	314,948	(16,409)
Proceeds from the sale of common stock	-	(7,198)
CASH AT BEGINNING OF PERIOD	129	17,545
Net cash provided by financing activities	-	57,762
CASH AT END OF PERIOD	$ 315,077	$ 1,136
NET CHANGE IN CASH	(226,718)	32,500
CASH AT BEGINNING OF PERIOD	297,146	(20,356)
CASH AT END OF PERIOD	$ 70,428	$ 12,144
SUPPLEMENTAL DISCLOSURES:
Interest paid	$ -	$ -
Income taxes paid	$ -	$ -
The accompanying notes are an integral part of these condensed financial statements.
The accompanying notes are an integral part of these condensed consolidated financial statements

F-3

DEVELOPMENT CAPITAL GROUP, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(~~unaudited~~UNAUDITED)

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization

The Company was incorporated on September 27, 2010 (Date of Inception) under the laws of the State of Florida, as Development Capital Group, Inc.

Nature of operations

For the years ended March 31, 2012 and 2011, the Company provided transportation and logistics services for a wide range of manufacturing, industrial and retail customers.

In February 2013, a change of control occurred whereby the former management sold 9,000,000 shares of common stock to the new management for $40,000. The Company inserted a new management team and implemented a new business model eliminating the historic logistics activities and implementing a business plan focused on the development of commercial websites and related software applications.

Basis of presentation

The accompanying unaudited condensed interim financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America and the rules and regulations of the United States Securities and Exchange Commission for interim financial information.

The unaudited interim financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K, which contains the audited financial statements and notes thereto, together with the Plan of Operations for the year ended March 31, ~~2013~~2014.

Certain information or footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been omitted, pursuant to the rules and regulations of the Securities and Exchange Commission for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, or cash flows. It is management's opinion, however, that all material adjustments (consisting of normal recurring adjustments) have been made which are necessary for a fair financial statement presentation. The interim results for the ~~nine~~three months ended ~~December~~June 3130, ~~2013~~2014 are not necessarily indicative of results for the full fiscal year.

~~Year~~Nature ~~end~~of businessThe Company was incorporated on September 27, 2010 under the laws of the State of Florida, as Development Capital Group, Inc. The Company has two wholly-owned subsidiaries, Clearance.Co, and Development Tech, Inc. The Company seeks to identify and invest in early-stage technology companies that have the potential to revolutionize traditional industries and transform markets. Clearance.Co, a California corporation, was incorporated on April 22, 2013 (Date of Inception) and is an online retailer offering discount brand name, non-brand name and closeout merchandise for sale on its website to primarily consumers. Development Tech, Inc., a Nevada corporation, operates the website RealtyValuator.com., an application that supports real estate investors by identifying available properties and providing tools to easily evaluate prospective investment properties.On March 31, 2014, the Company completed a reverse merger with privately-held Clearance.Co. In exchange for all of Clearance.Co’s outstanding shares, the Company issued 77,527,735 shares common shares for approximately 73.5% interest in the Company. Clearance.Co’s convertible note obligations totaling $799,988 were also assumed by the Company as part of the transaction.

The financial statements of the Company’s ~~year-end~~have isbeen ~~March~~prepared 31in accordance with accounting principles generally accepted in the United States of America, and are expressed in U.S. dollars.

~~Use~~Year ofendThe ~~estimates~~Company’s year-end is March 31.

~~The~~Use of estimatesThe preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ significantly from those estimates.

Cash and cash equivalentsFor the purpose of the statements of cash flows, all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents. The carrying value of these investments approximates fair value.

~~For~~ F-4 DEVELOPMENT ~~the~~CAPITAL ~~purpose of the statements of cash flows~~GROUP, ~~all highly liquid investments with an original maturity of three months or less are considered to be cash equivalents~~INC. ~~The~~AND ~~carrying~~SUBSIDIARIES ~~value~~NOTES ofTO ~~these~~CONDENSED ~~investments~~CONSOLIDATED ~~approximates~~FINANCIAL ~~fair~~STATEMENTS ~~value.~~(UNAUDITED)

F-4

DEVELOPMENT CAPITAL GROUP, INC.

NOTES TO CONDENSED FINANCIAL STATEMENTS

(unaudited)

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

~~Revenue~~Concentration ~~recognition~~of credit riskThe Company primarily transacts its business with one financial institution. The amount on deposit in that one institution may from time to time exceed the federally-insured limit.

WeStock-based ~~recognize~~compensationThe ~~revenue~~Company ~~when~~records ~~all~~stock ofbased ~~the~~compensation ~~following~~in ~~conditions~~accordance ~~are~~with ~~satisfied:~~the ~~(1) there~~guidance isin ~~persuasive~~ASC ~~evidence~~Topic of505 anand ~~arrangement;~~718 ~~(2) the~~which ~~product~~requires orthe ~~service~~Company ~~has~~to ~~been~~recognize ~~provided~~expenses related to the ~~customer;~~fair ~~(3)~~ value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the ~~amount~~intrinsic ofvalue ~~fees~~and torequires instead that such transactions be ~~paid~~accounted byfor ~~the~~using ~~customer~~a isfair-value-based ~~fixed~~method. orThe ~~determinable;~~Company ~~and~~recognizes ~~(4)~~ the ~~collection~~cost of ~~our~~all ~~fees~~share-based isawards ~~probable~~on a graded vesting basis over the vesting period of the award.

Stock-based compensation

The Company records stock based compensation in accordance with the guidance in ASC Topic 505 and 718 which requires the Company to recognize expenses related to the fair value of its employee stock option awards. This eliminates accounting for share-based compensation transactions using the intrinsic value and requires instead that such transactions be accounted for using a fair-value-based method. The Company recognizes the cost of all share-based awards on a graded vesting basis over the vesting period of the award.

The Company accounts for equity instruments issued in exchange for the receipt of goods or services from other than employees in accordance with FASB ASC 718-10 and the conclusions reached by the FASB ASC 505-50. Costs are measured at the estimated fair market value of the consideration received or the estimated fair value of the equity instruments issued, whichever is more reliably measurable. The value of equity instruments issued for consideration other than employee services is determined on the earliest of a performance commitment or completion of performance by the provider of goods or services as defined by FASB ASC 505-50.

Fair value of financial instrumentsFair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of June 30, 2014. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses, bank overdraft and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.

Fair value estimates discussed herein are based upon certain market assumptions and pertinent information available to management as of December 31, 2013. The respective carrying value of certain on-balance-sheet financial instruments approximated their fair values. These financial instruments include cash, prepaid expenses, bank overdraft and accounts payable. Fair values were assumed to approximate carrying values for cash and payables because they are short term in nature and their carrying amounts approximate fair values or they are payable on demand.

Level 1: The preferred inputs to valuation efforts are “quoted prices in active markets for identical assets or liabilities,” with the caveat that the reporting entity must have access to that market. Information at this level is based on direct observations of transactions involving the same assets and liabilities, not assumptions, and thus offers superior reliability. However, relatively few items, especially physical assets, actually trade in active markets.

Level 2: FASB acknowledged that active markets for identical assets and liabilities are relatively uncommon and, even when they do exist, they may be too thin to provide reliable information. To deal with this shortage of direct data, the board provided a second level of inputs that can be applied in three situations.

~~F-5~~ Level 3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures of many assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.

F-5 DEVELOPMENT CAPITAL GROUP, INC. AND SUBSIDIARIES NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (UNAUDITED)

NOTES TO CONDENSED FINANCIAL STATEMENTS

(unaudited)

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Fair value of financial instruments (continued)

~~Level~~As ~~3: If inputs from levels 1 and 2 are not available, FASB acknowledges that fair value measures~~ of ~~many~~June ~~assets and liabilities are less precise. The board describes Level 3 inputs as “unobservable~~30,” and limits their use by saying they “shall be used to measure fair value to the extent that observable inputs are not available.” This category allows “for situations in which there is little, if any, market activity for the asset or liability at the measurement date”. Earlier in the standard, FASB explains that “observable inputs” are gathered from sources other than the reporting company and that they are expected to reflect assumptions made by market participants.2014:

Recent pronouncements

	Fair Value Measurements
	Level 1	Level 2	Level 3	Total Fair Value
Assets
Notes Receivable	$ -	$ 163,788	$ -	$ 163,788
Liabilities
Convertible Notes Payable	$ -	$ 803,000	$ -	$ 803,000

~~The~~InventoryInventories ~~Company~~consist ~~has~~of ~~evaluated~~merchandise held for sale in the ~~recent~~ordinary ~~accounting~~course ~~pronouncements~~of ~~through~~business, ~~January~~including ~~2014~~cost of freight and other miscellaneous acquisition costs, and are stated at the lower of cost, or market ~~believes~~determined ~~that~~on ~~none~~the offirst-in-first-out ~~them~~basis. ~~will~~The Company records a write-down for inventories, which have become obsolete or are in excess of anticipated demand or net realizable value. The Company performs a ~~material~~detailed ~~effect~~review onof inventory each period that considers multiple factors including demand forecasts, market conditions, product life cycle status, product development plans and current sales levels. If future demand or market conditions for the ~~company~~Company’s ~~financial~~products ~~statements~~are less favorable than forecasted or if unforeseen changes negatively affect the utility of the Company’s inventory, it may be required to record additional write-downs, which would negatively affect gross margins in the period when the write-downs are recorded. If actual market conditions are more favorable, the Company may have higher gross margins when products incorporating inventory that were previously written down are sold.

Property and equipment
The Company records all property and equipment at cost less accumulated depreciation. Improvements are capitalized while repairs and maintenance costs are expensed as incurred. Depreciation is calculated using the straight-line method over the estimated useful life of the assets or the lease term, whichever is shorter. Leasehold improvements include the cost of the Company’s internal development and construction department. Depreciation periods are as follows:

Computer equipment 3 years

Furniture and fixtures 7 years

Revenue recognition
Revenue is recognized in accordance with Staff Accounting Bulletin (“SAB”) No. 101, “Revenue Recognition in Financial Statements,”as revised by SAB No. 104. As such, the Company recognizes revenue when persuasive evidence of an arrangement exists, title transfer has occurred, the price is fixed or readily determinable, and collectability is probable. Sales are recorded net of sales discounts.

The Company allows refunds for only incorrect items or a damaged or defective item within 15 days of receiving the product. The Company does not honor warranties for damaged or defective items beyond 15 days of receiving the product.

Advertising and marketing costs
The Company expenses all costs of advertising and marketing costs as incurred. Advertising and marketing costs totaled $7,975 and $335,689 for the three months ended June 30, 2014 and for the period of inception (April 22, 2013) to June 30, 2013, respectively.

F-6

DEVELOPMENT CAPITAL GROUP, INC. AND SUBSIDIARIES

NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS

(UNAUDITED)

NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Loss per common share
Net loss per share is provided in accordance with ASC Subtopic 260-10. We present basic loss per share (“EPS”) and diluted EPS on the face of the statements of operations. Basic EPS is computed by dividing reported losses by the weighted average shares outstanding. Loss per common share has been computed using the weighted average number of common shares outstanding during the year.

New recent pronouncements
The Company continually assesses any new accounting pronouncements to determine their applicability to the Company. Where it is determined that a new accounting pronouncement affects the Company’s financial reporting, the Company undertakes a study to determine the consequence of the change to its financial statements and assures that there are proper controls in place to ascertain that the Company’s financials properly reflect the change. There are no new accounting pronouncements issued by the FASB (including its Emerging Issues Task Force), the AICPA, and the SEC did not or are not believed by management to have a material impact on the Company's present or future financial statements.

NOTE 2 – GOING CONCERN

The accompanying financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the recoverability of assets and the satisfaction of liabilities in the normal course of business. ~~The~~Since ~~Company~~its ~~incurred~~inception, athe ~~net~~Company ~~loss~~has ~~from~~been ~~continuing~~engaged ~~operations~~substantially ~~for~~in ~~the~~financing ~~nine~~activities ~~months~~and ~~ended~~developing ~~December~~its ~~31,~~business ~~2013~~plan ofand ~~$154,794~~marketing. As ofa ~~December 31~~result, ~~2013,~~ the ~~accumulated~~Company ~~deficit~~incurred ~~was~~accumulated ~~$221,837. The Company’s~~ net ~~operating~~losses ~~loss~~for ~~was~~the ~~primarily~~period ~~related~~of toinception a(April ~~decrease~~22, in2013) ~~revenue~~to ~~resulting~~June ~~from~~30, ~~the~~2014 ~~discontinuation~~ of ~~certain operations of the Company~~$2,551,387. In addition, the Company’s development activities ~~during~~for the ~~nine~~period ~~months~~of ~~ended~~inception ~~December~~(April 3122, 2013) to June 30, 2014 have been financially sustained through ~~equity~~convertible debt financing and sales of common stock.

The ability of the Company to continue as a going concern is dependent upon its ability to raise additional capital from the sale of common stock or through debt financing and, ultimately, the achievement of significant operating revenues and cost control measures. These financial statements do not include any adjustments relating to the recoverability and classification of recorded asset amounts, or amounts and classification of liabilities that might result from this uncertainty.

NOTE 3 – NOTES RECEIVABLE

On October 30, 2013, the Company loaned $20,000 to an entity as part of a convertible promissory note with a related party. The entity is a limited liability company owned and controlled by the President of the Company. The note bears interest at 5% per annum and is due the earlier of October 3, 2014 or on the next equity financing raise of at least $200,000. The principal and accrued interest shall be converted at the Company’s option at 30% discount on the price per share of the next equity financing raise.

On December 19, 2013, the Company loaned $5054,~~000~~500 to an entity as part of a convertible promissory note. The note bears interest at 10% per annum and is due the earlier of June 18, 2014 or upon merger or share exchange with a public entity. The principal and accrued interest shall be converted into 250,000 shares of post-merger shares with a public entity. During the three months ended June 30, 2014, the Company received repayment of $51,762 from the entity.

~~During~~On ~~the nine months ended~~ December 3130, 2013, the ~~interest~~Company ~~income~~loaned ~~was~~ $~~329. As~~349,097 ofto ~~December~~an ~~31,~~entity ~~2013,~~controlled by the ~~balance~~CEO inas ~~accrued~~part of a non-interest ~~receivable~~bearing promissory note. The note balance at June 30, 2014 was $~~329~~138,813.

~~NOTE~~During 4the –three ~~RELATED~~months ~~PARTY~~ended ~~TRASACTIONS~~June 30, 2014, the accrued interest income was $622.60. As of June 30, 2014, the balance in accrued interest receivable was $2,562.

~~During~~NOTE ~~the~~4 ~~year~~– ended March 31, 2013, an officer of the Company advanced $1,100 to the Company for various expenses. During the year ended March 31, 2013, the officer agreed to forgive $971 of the advance which was recorded to additional paid in capital. As of March 31, 2013, the remaining balance owed totaled $129 and was subsequently repaid in April 2013. INVENTORY

~~F-6~~The following is a summary of inventories:

~~DEVELOPMENT~~June ~~CAPITAL GROUP~~30, ~~INC.~~2014 Finished goods $ 120,444

~~NOTES~~NOTE TO5 ~~CONDENSED~~– ~~FINANCIAL~~FIXED ~~STATEMENTS~~ASSETS

~~(unaudited)~~The following is a summary of fixed assets:

NOTE 4 – RELATED PARTY TRASACTIONS (CONTINUED)

		June 30, 2014
Computer equipment		$ 5,651
Less: accumulated depreciation		(1,280)
Fixed assets, net		$ 4,371

AsDepreciation ofexpense ~~December~~for ~~31, 2013,~~ the ~~Company~~three ~~had~~months ~~accounts~~ended ~~payable~~June ~~due~~30, to2014 ~~related~~was ~~parties totaling~~ $~~9,500~~462. ~~The accounts payable is a result of the consulting services.~~

OnNOTE ~~August~~6 1,–CONVERTIBLE ~~2013,~~NOTES ~~the~~PAYABLE ~~Company~~–LONG entered into a consulting agreement with an entity that is owned and controlled by the President of the Company which is effective until Mr. Ricard is removed as an officer of the Company. The monthly fee is $5,000.TERM

On ~~August~~September 1, 2013, the Company ~~entered~~executed ~~into~~an aunsecured ~~consulting~~promissory ~~agreement~~note with ana ~~entity~~third ~~that~~party for $303,000. The loan bears 12% interest and is due on September 1, 2015 with a ~~shareholder~~balloon payment of ~~the~~principal ~~Company~~and ~~which~~accrued isinterest. The ~~effective~~note ~~until~~is ~~either~~convertible ~~party~~into ~~provides~~shares 30of ~~days~~the Company’s ~~notice~~common ofstock ~~termination~~at $0.1389 per share. ~~The~~During ~~monthly~~the ~~fee~~three ismonths ended June 30, 2014, accrued interest expense was $48,~~500~~965.

AsOn of December 3112, 2013, the Company ~~had~~executed an unsecured promissory note with a ~~notes~~third ~~receivable~~party offor $20200,000. ~~and~~The ~~accrued~~loan ~~interest~~bears ~~receivable~~12% ofinterest ~~$164~~and is due ~~from~~on December 12, 2015 with a ~~related~~balloon ~~party~~payment of principal and accrued interest. The ~~related~~note ~~party~~ is aconvertible ~~limited~~into ~~liability~~shares ~~company~~of ~~owned~~the ~~and~~Company’s ~~controlled~~common bystock ~~the~~at ~~President~~$0.1389 ofper share. During the ~~Company~~three months ended June 30, 2014, accrued interest expense was $5,918.

~~NOTE~~On 5February –1, ~~STOCKHOLDERS~~2014, the Company executed an unsecured promissory note with a third party for $300,000. The loan bears 12% interest and is due on February 1, 2016 with a balloon payment of principal and accrued interest. The note is convertible into shares of the Company’s ~~EQUITY~~common stock at $0.1389 per share. During the three months ended June 30, 2014, accrued interest expense was $8,877.

~~The~~NOTE ~~Company~~7 is–LEASE ~~authorized to issue 500,000,000 shares of its $0.001 par value common stock.~~OBLIGATIONS

~~Common~~The ~~stock~~Company leases its office space under an operating lease agreement that expires August 12, 2014. Future minimum lease payments for the upcoming year through lease expiration are approximately $20,200.

~~During~~NOTE ~~the~~8 ~~nine~~–RELATED ~~months~~PARTY ended December 31, 2013, the Company sold 12,132,000 shares of its common stock for total proceeds of $578,825. As of December 31, 2013, 9,406,000 shares were issued and the remaining 2,726,000 were issued on January 14, 2014. TRANSACTIONS

~~NOTE~~On 6August –1, ~~DISCONTINUED~~2013, ~~OPERATIONS~~the Company entered into a consulting agreement with an entity that is owned and controlled by the President of the Company which is effective until Mr. Ricard is removed as an officer of the Company. The monthly fee was $5,000. The payments were ceased in May 2014.

InOn ~~February~~August 1, 2013, the Company ~~determined~~entered tointo ~~discontinue~~a ~~operations~~consulting ~~due~~agreement towith ~~the~~an ~~change~~entity inthat ~~control~~is ~~which led to~~ a ~~change~~shareholder inof the ~~management~~Company ~~team~~which ~~and~~is aeffective ~~change~~until ineither ~~the~~party ~~business~~provides ~~plan~~30 days’notice of ~~the Company~~termination. The ~~Company~~monthly ~~recorded~~fee ~~discontinued~~was ~~operations of (~~$~~0) and ($1~~4,~~220)~~500. ~~for~~The ~~the~~payments ~~nine~~were ~~months~~ceased ~~ended~~in ~~December~~May ~~31, 2013 and 2012, respectively~~2014.

~~NOTE~~As 7of –June ~~SUBSEQUENT~~30, ~~EVENTS~~2014, the Company had notes receivable due a related party limited liability company controlled by the CEO and shareholder totaling $138,813. The note receivable is due upon demand and bears no interest.

OnF-7 ~~December~~DEVELOPMENT 2,CAPITAL ~~2013~~GROUP, ~~the~~INC. ~~Company~~AND ~~entered~~SUBSIDIARIES ~~into~~NOTES ~~two~~TO ~~consulting~~CONDENSED ~~agreements~~CONSOLIDATED ~~for~~FINANCIAL aSTATEMENTS ~~total of 1,500,000 shares of common stock for services to be rendered from January 1, 2014 through December 31, 2014.~~(UNAUDITED)

OnNOTE ~~January~~8 ~~20,~~–RELATED ~~2014,~~PARTY ~~the~~TRANSACTIONS ~~Company issued 2,726,000 shares of common stock for cash received of $272,600 during the three months ended December 31, 2013.~~(CONTINUED)

OnAs ~~January~~of 22June 30, 2014, wethe ~~entered~~Company ~~into~~had ~~two~~a ~~separate~~notes ~~Investor~~receivable ~~Relations~~of ~~Agreements~~$20,000 inand ~~which~~accrued ~~each~~interest ~~consultant~~receivable ~~will~~of ~~provide~~$660 ~~investment~~due ~~relations~~from ~~services~~a torelated usparty. The inrelated ~~exchange~~party ~~for~~is ~~$5,000.00~~a ~~per~~limited ~~month,~~liability ~~for~~company ~~three~~owned ~~months~~and controlled by the President of the Company.

OnNOTE ~~January~~9 ~~23,~~– ~~2014,~~SUBSEQUENT ~~we entered into an Investment Relations Agreement with another consultant in which the consultant will provide investment relation services in exchange for 25,000 shares of restricted common stock.~~ EVENTS

On ~~January~~July 2717, 2014, the Company ~~acquired~~approved aand ~~wholly~~adopted ~~owned~~an ~~subsidiary,~~incentive ~~Development~~and ~~Tech,~~non ~~Inc. During~~qualified ~~the~~Stock ~~month~~Option ~~ended~~Plan ~~January~~of ~~31,~~ 2014, ~~Development~~and ~~Capital~~reserved ~~Group~~20, ~~Inc. transferred its intellectual property~~000,000 ~~right~~shares tofor ~~conversion~~issuance ~~agreement~~under ~~and~~the ~~notes receivable to its wholly owned subsidiary~~plan.

~~F-7~~ On July 29, 2014, the registrant Development Capital Group, Inc. (the “Company”) entered into a separation agreement with its president and director Joseph Ricard, along with his affiliated entities Plum Investors, LLC and Tunebash, Inc., whereby (i) Mr. Ricard resigned as a director and president of the Company, (ii) the consulting agreement with Plum Investors, LLC, dated August 1, 2013, for payment to Mr. Ricard as our president was terminated without liability to the Company, and any amounts owing to Mr. Ricard under the consulting agreement were waived, (iii) the convertible note held by the Company from Tunebash, Inc, was terminated without liability to Tunebash, Inc. and any amounts owed to the Company under such convertible note were waived, and (iv) the Compapy transferred all assets and intellectual property rights in connection with “Realty Valuator” to Mr. Ricard.

~~DEVELOPMENT~~On ~~CAPITAL~~July ~~GROUP~~29, ~~INC~~2014, the Company and Plum Investors, LLC terminated the consulting agreement between the parties dated August 1, 2013.

~~NOTES~~On TOJuly ~~CONDENSED~~25, ~~FINANCIAL~~2014, ~~STATEMENTS~~Andrew Fleischer resigned as the Company’s Chief Financial Officer and member of the Company’s Board of Directors.

~~(unaudited)~~On July 29, 2014, Joseph Ricard, pursuant to the terms of the Settlement Agreement discussed above in Item 1, resigned as the Company’s President and member of the Company’s Board of Directors.

~~NOTE 7 – SUBSEQUENT EVENTS (CONTINUED)~~F-8

OnItem ~~January~~2. ~~31,~~Management’s ~~2014,~~Discussion weand ~~entered~~Analysis ~~into a Media & IR Service Provider Agreement, for a term~~ of ~~six~~Financial ~~months~~Condition ~~thereafter, in which the consultant will provide investment relations services in exchange for $30,000 USD~~ and ~~300,000~~Results ~~shares~~ of ~~restricted common stock.~~Operations

~~During~~Forward-Looking ~~the month ended January 31, 2014, the Company sold a total of 1,430,000 shares of common stock for cash of $143,000 and issued the shares in January 2014.~~Statements

~~During~~Certain ~~the~~statements, ~~month~~other ~~ended~~than ~~January~~purely 31historical information, ~~2014~~including estimates, ~~the~~projections, ~~Company~~statements ~~loaned~~relating $3to our business plans,~~724~~ toobjectives, anand ~~entity~~expected operating results, and ~~executed~~the aassumptions ~~conversion~~upon ~~agreement~~which onthose ~~January~~statements 16are based, ~~2014~~are to“forward-looking ~~convert~~statements” within the ~~loan~~meaning ~~into~~of 93the Private Securities Litigation Reform Act of 1995,~~100~~ ~~shares~~Section 27A of ~~common~~the ~~stock~~Securities Act of 1933 and Section 21E of the ~~entity~~Securities Exchange Act of 1934. ~~The~~ These ~~conversion~~forward-looking ~~agreement~~statements generally are identified by the words “believes,” “project,” “expects,” “anticipates,” “estimates,” “intends,” “strategy,” “plan,” “may,” “will,” “would,” “will be,” “will continue,” “will likely result,” and similar expressions. We intend such forward-looking statements to be covered by the ~~underlying~~safe-harbor ~~shares~~provisions ~~were~~for ~~transferred~~forward-looking statements contained in the Private Securities Litigation Reform Act of 1995, and are including this statement for purposes of complying with those safe-harbor provisions. However, the safe harbors of forward-looking statements provided by Section 21E of the Securities Exchange Act of 1934 are unavailable to issuers of penny stock. Our shares may be considered penny stock and such safe harbors set forth under the ~~wholly~~Private ~~owned~~Securities ~~subsidiary~~Litigation Reform Act of 1995 may not be available to us.

OnForward-looking ~~February~~statements 3,are ~~2014,~~based weon ~~entered~~current ~~into~~expectations ~~another~~and ~~Investor~~assumptions ~~Relations~~that ~~Agreement~~are ~~with~~subject anto ~~additional~~risks ~~consultant~~and inuncertainties which wemay ~~will~~cause ~~pay~~actual ~~the~~results ~~consultant~~to ~~$5,000~~differ ~~per~~materially ~~month~~from ~~and~~the ~~100,000~~forward-looking ~~shares of restricted common stock~~statements.

~~F-8 Item~~Our 2ability to predict results or the actual effect of future plans or strategies is inherently uncertain. ~~Management’s~~ Factors ~~Discussion~~which could have a material adverse effect on our operations and ~~Analysis~~future prospects on a consolidated basis include, but are not limited to: changes in economic conditions, legislative/regulatory changes, availability of ~~Financial~~capital, ~~Condition~~interest rates, competition, and ~~Results~~generally accepted accounting principles. These risks and uncertainties should also be considered in evaluating forward-looking statements and undue reliance should not be placed on such statements. We undertake no obligation to update or revise publicly any forward-looking statements, whether as a result of ~~Operations~~new information, future events or otherwise. Further information concerning our business, including additional factors that could materially affect our financial results, is included herein and in our other filings with the SEC.

~~Forward-Looking Statements~~Overview

~~Certain~~We ~~statements,~~incorporated ~~other~~on ~~than~~September ~~purely historical information~~27, ~~including~~2010 ~~estimates,~~under ~~projections,~~the ~~statements~~laws ~~relating~~of ~~to our business plans, objectives, and expected operating results, and~~ the ~~assumptions~~state ~~upon~~of ~~which~~Florida ~~those~~as ~~statements~~Development ~~are~~Capital ~~based~~Group, ~~are~~Inc. (“~~forward-looking statements~~Company”). ~~within~~For the ~~meaning~~years ofended ~~the~~March ~~Private~~31, ~~Securities~~2012 ~~Litigation~~and ~~Reform Act of 1995~~2011, ~~Section 27A~~we ofprovided ~~the~~transportation ~~Securities Act of 1933~~ and ~~Section 21E~~logistics ofservices ~~the~~for ~~Securities~~a ~~Exchange~~wide ~~Act~~range of ~~1934. These~~manufacturing, ~~forward-looking~~industrial ~~statements~~and ~~generally~~retail ~~are~~customers. In ~~identified~~February by2013, ~~the~~there ~~words~~was ~~“believes,”~~a ~~“project,”~~change ~~“expects,”~~of ~~“anticipates,”~~control ~~“estimates,”~~of ~~“intends,”~~the ~~“strategy,”~~Company ~~“plan,”~~and ~~“may,”~~we ~~“will,”~~discontinued ~~“would,”~~old ~~“will~~operations ~~be,”~~and ~~“will~~commenced ~~continue,”~~business ~~“will~~focusing ~~likely~~on ~~result,”~~the ~~and~~development ~~similar~~of ~~expressions~~RealtyValuator. Wecom, ~~intend~~a ~~such forward~~multi-~~looking~~platform ~~statements~~application tothat besupports ~~covered~~real byestate ~~the~~investors ~~safe-harbor~~by ~~provisions~~sourcing ~~for~~available ~~forward-looking~~properties ~~statements contained~~ in the ~~Private~~market ~~Securities~~and ~~Litigation~~providing ~~Reform~~tools ~~Act~~to ofeasily ~~1995,~~evaluate and ~~are~~capitalize ~~including~~on ~~this~~prospective ~~statement~~property ~~for~~investments. ~~purposes~~On ofMarch ~~complying~~31, ~~with~~2014, ~~those~~we ~~safe-harbor~~acquired ~~provisions~~Clearance. ~~However,~~co ~~the~~to ~~safe~~diversify ~~harbors~~our ofportfolio ~~forward-looking statements provided by Section 21E~~ of ~~the~~operations. ~~Securities~~Clearance.co ~~Exchange~~offers ~~Act~~customers ofan ~~1934~~opportunity ~~are~~to ~~unavailable~~shop tofor ~~issuers~~bargains ofconveniently ~~penny~~while ~~stock.~~creating ~~Our~~an ~~shares~~atmosphere ~~may~~that beencourages ~~considered~~customers ~~penny~~to ~~stock~~visit and ~~such~~purchase ~~safe~~frequently ~~harbors~~by ~~set~~continually ~~forth~~adding ~~under~~new, ~~the~~sometimes ~~Private~~limited ~~Securities~~inventory ~~Litigation Reform Act of 1995 may not be available~~ to usits Website.

~~Forward-looking~~We ~~statements~~identify ~~are based on current expectations~~ and ~~assumptions~~invest ~~that~~in ~~are subject to risks and uncertainties which may cause actual results to differ materially from the forward~~early-~~looking~~stage ~~statements.~~technology ~~Our~~companies ~~ability~~that tohave ~~predict results or~~ the ~~actual~~potential effect of future plans or strategies is inherently uncertain. Factors which could have a material adverse effect on our operations and future prospects on a consolidated basis include, but are not limited to: ~~changes~~disrupt intraditional ~~economic~~industries ~~conditions, legislative/regulatory changes, availability of capital, interest rates, competition,~~ and ~~generally~~transform ~~accepted accounting principles~~markets. With ~~These~~experience ~~risks~~building ~~and~~successful ~~uncertainties~~businesses, ~~should~~we ~~also~~expect beour ~~considered~~team ~~in evaluating forward-looking statements and undue reliance should not be placed on such statements. We undertake no obligation~~ to ~~update~~help orcompanies ~~revise~~who ~~publicly~~either ~~any~~have ~~forward-looking~~undervalued ~~statements,~~assets ~~whether as a result of new information, future events~~ or ~~otherwise. Further~~whose ~~information~~existing ~~concerning~~businesses ~~our~~require ~~business,~~capital ~~including~~investment ~~additional factors that could materially affect our financial results, is included herein and~~ in ~~our~~order ~~other~~to ~~filings~~achieve ~~with the SEC~~scale..

~~Overview~~Clearance.co

WeOur ~~incorporated~~wholly onowned ~~September~~subsidiary, 27Clearance.co, ~~2010~~a ~~under~~California ~~the~~corporation ~~laws~~(“Clearance”), ofowns and operates the ~~State~~website ofClearance.co. ~~Florida~~The website is an e-commerce website, aswhich ~~Development~~deals ~~Capital~~exclusively ~~Group~~in discount, ~~Inc~~clearance and closeout merchandise offered exclusively to registered members. Working ~~For~~directly ~~the~~with ~~years~~suppliers, ~~ended~~or ~~March~~“fulfillment 31partners”, ~~2012~~Clearance provides its registered users with a destination for closeout and ~~2011~~clearance products, wewhile ~~provided~~giving ~~transportation~~our ~~and~~fulfillment ~~logistics~~partners ~~services~~a ~~for~~one-stop liquidation channel. Once users register on our website, they are then able to access our offered merchandise 24 hours a ~~wide~~day, ~~range~~with the convenience of ~~manufacturing,~~the ~~industrial~~use ~~and~~of ~~retail~~a ~~customers~~computer or internet-enabled devices. InClearance.co ~~February~~is ~~2013~~an online shopping experience that offers registered members not only savings on products, ~~there~~but ~~was~~also aaccess ~~change~~to our responsive customer service team. Nearly all of ~~control~~our ~~and~~sales weare ~~discontinued~~to ~~old~~customers ~~operations~~located in the United States. ~~Our~~During ~~current~~the ~~business~~period isended ~~focused~~March on31st ~~the~~2014 ~~development~~no ofsingle ~~commercial~~customer ~~websites~~accounted ~~and~~for ~~related~~more ~~software~~than ~~applications~~1% of our total net revenue.

~~Our~~Fulfillment plan is to identify and invest in early-stage technology companies that have the potential to disrupt traditional industries and transform markets. With experience building successful businesses, we expect our team to help companies who either have undervalued assets or whose existing businesses require capital investment in order to achieve scale. We are currently investing in and working with companies in the transportation, data analysis, and healthcare space.Partners

~~RealtyValuator~~With our “Fulfillment partners”, we sell such merchandise and products through our website.~~com~~ We are considered to be the primary obligor for the majority of these sales transactions and we record revenue from the majority of these sales transactions on a gross basis. Our use of the term “supplier”, "partner" or "fulfillment partner" does not mean that we have formed any legal partnerships with any of our fulfillment partners. We currently have relationships with approximately 15 third parties who supply approximately 500 products, as well as most of the nine groups of products, on our website. These third-party fulfillment partners, suppliers, perform such tasks as order picking and shipping; however, we handle returns and customer service related to substantially all orders placed through our website.

WeRevenue ~~are~~generated ~~currently~~from ~~working~~sales on anour ~~internal~~website ~~application~~from ~~known~~fulfillment aspartner ~~RealtyValuator.com,~~businesses ~~which~~ is arecorded ~~multi-platform~~net application that supports real estate investors by sourcing available properties in the market and providing tools to easily evaluate and capitalize on prospective property investments. With RealtyValuator.com, even casual home investors can access sophisticated analytical tools typically reserved for large property investment firms with a team of ~~analysts on staff. Customers~~returns, ~~and~~coupons ~~real estate investors, can quickly~~ and ~~easily~~other assess a wide range of criteria about a property and determine the variance between a property’s list price and its’ official valuation, and using that information, can evaluate forecasted returns on investments in a multitude of scenariosdiscounts.

Given the overwhelming interest in the foreclosed property market, RealtyValuator.com was conceived and developed to help ordinary people evaluate and invest in residential real estate like a professional firm. However, in addition to appealing to a consumer market, we are looking to roll out more features for professional real estate investors that will be able to subscribe to our service. We anticipate having new applications for auction notifications and alerts, customizable fields to make smarter recommendations and recommendations, and are looking at some options to develop a localized mobile app on multiple platforms.Products

~~The~~Our ~~salient~~website ~~features~~shopping and product section is organized into 10 main tabs: For Super Clearance!, Women, Men, Home, Electronics, Kids, Outdoors, “Seasonal”, Jewelry and Pets. We offer discount brand name and non brand name merchandise and sell these products through our internet website located at www.clearance.co. We currently offer hundreds of ~~RealtyValuator~~products ~~are~~ranging from home décor, bedding, jewelry, watches, apparel, electronics, and sporting goods, among other products. From time to time, as ~~follows:~~the number of products and product categories change, we may reorganize our departments and/or categories to better reflect our current product offerings.

§Payment

~~Customizable~~Generally, ~~selection~~we require verification of ~~real~~receipt ~~estate~~of ~~zones~~payment, or authorization from credit card or other payment vendors whose services we offer to our users (such as PayPal), before we ship products to consumers or business purchasers. For sales in our fulfillment partner business, we generally receive payments from our customers before our payments to our suppliers are due. However, certain merchant account providers routinely hold back a percentage of our credit sales for periods ranging from 4-6 months to offset any potential returns or refunds initiated by customers.

§E-Commerce and Technology

~~Comprehensive~~Through ~~housing~~e-commerce, ~~data~~we sell products at a significant discount than to those offered by traditional outlets. More specifically, discount deals sites and ~~analysis~~flash ~~tools~~sales sites have experience growth, due to a combination of factors, in particular, these e-commerce businesses have taken advantage of lower disposable incomes in conjunction with businesses trying to draw in customers. Furthermore, the growing number of mobile internet connections has promoted a demand for discount deal websites.

§We use our internally developed e-commerce website and a combination of proprietary technologies and commercially available licensed technologies and solutions to support our operations. We use the services of multiple telecommunications companies to obtain connectivity to the Internet. Currently, our primary computer infrastructure is located in a dedicated facility in Dallas, Texas. Also, at our hosting infrastructure we have computer infrastructure, which we use primarily for backups, development, and testing.

~~Local~~Advantages ~~foreclosure~~to ~~trends, rental rates, and comparatives~~E-Commerce

§Our users take advantage of our e-commerce platform by making their purchases directly from their computer or device with internet access, and then have their products delivered directly to their specified address. Clearance’s keys to success via e-commerce include:

~~Property updates and alerts~~·

§Driving traffic to an inviting and user-friendly homepage.

~~Outstanding loan amounts and position on foreclosure properties~~ ·

§Building excellent vendor relationships to offer great products at attractive prices with responsive customer service.

~~Default amounts, auction updates, owner name and lender name~~ ·

§Building excellent merchant account relationships.

~~Sales history and property info for 400-500 houses per week~~ ·

§Sourcing quality and unique products that offer great value to our registered users yielding high margins of profits.

~~Estimated values, comp sales, comp listings and nearby foreclosure~~ ·

§Clearly listing products on the website with concise descriptions and pricing.

~~Equity and loan-to-value amounts for pre-foreclosures and auctions~~·

§Configuring placement of products according to our planned strategy including loss leader, highest margin, and brand recognition concepts.

~~Judgment information, case number, and owner information~~ ·

OnHighly ~~January~~encouraging ~~30,~~membership ~~2014,~~registration wein ~~allowed~~order ~~users~~ to ~~sign~~market upback ~~for access~~ to ~~the~~our ~~private~~registered ~~beta version of RealtyValuator.com. We plan to allow full public access to the private beta version on February 14, 2014. Such launch would allow~~ users tovia ~~test~~email ~~our system for free, while we continue~~ to ~~perfect~~entice ~~the~~repeat ~~product,~~customer ~~enhance the usability, add more needed tools, fix any bugs, do additional A and B testing~~business.

During our private beta testing we have a) commenced bug and error testing on the database loads, and have fixed the search functionality while implementing some of the custom behavior tracking of users to better user’s search patterns; b) made the website mobile responsive, which allows real estate investors to use the website on most mobile devices; and c) have currently calculated that RealtyValuator.com has over 10,000 properties in our database since launching the private beta version. Immediately after we complete our full beta testing, we plan to do some test marketing to analyze the user acquisition costs, and therefore determine our retail price for new users and subscribers. ·

~~For~~Creating ~~our~~an ~~hard~~effective ~~launch, our plan is to promote RealtyValuator.com through a large press launch, with a push out on~~ social media ~~and~~strategy ~~listings in South Florida press outlets. We plan~~ to ~~target~~offer ~~a minimum of 1~~testimonials,~~000~~ ~~users,~~coupons and ~~plan~~contests ~~such~~across ~~growth~~all ~~will~~relevant ~~continue~~social ~~naturally~~media ~~from such promotion~~platforms. ~~We currently are planning on the initial launch to be in 22 counties in Florida, which can be expanded eventually to 67 counties in Florida.~~

We are also looking at expanding outside of the Florida market. There are many areas in the United States that have a backlog of foreclosures, but real estate investors don’t have a solution in place to help them outside of their local market to evaluate the real estate properly. We anticipate, and plan, that in the next quarter to start discussions with a city outside of the state of Florida to market and expand our services.·

4Creating an effective marketing and search engine optimization strategy.

~~Results of Operations for the Nine Months Ended December 31, 2013 and 2012~~ ·

~~Our~~Consistently ~~current~~analyzing ~~business plan is to develop websites and applications. We have generated no revenue in connection with our new business operations. For~~ the ~~years~~competitive ~~ended March 31, 2013 and 2012, we earned revenue from commissions earned through contracted freight services~~landscape. ~~These operations, however, have been discontinued.~~

We had operating expenses of $155,123 for the nine months ended December 31, 2013, as compared with operating expenses of $16,189 for the nine months ended December 31, 2012. Our operating expenses for the nine months ended December 31, 2013 consisted of mainly of professional fees and related party consulting fees. In comparison, our operating expenses for the nine months ended December 31, 2012 consisted of mainly of general and administrative expenses and professional fees. ·

WeEfficiently ~~recorded~~managing aall ~~net~~logistics ~~loss~~ of ~~$154,794 from continuing operations for~~ the ~~nine~~website ~~months~~to ~~ended~~ensure ~~December~~prompt 31deliver, ~~2013,~~inventory ascontrol ~~compared~~and ~~with~~return ~~a net loss~~ of ~~$16,189 from continuing operations for the nine months ended December 31, 2012~~merchandise. ~~Our increase in net loss during the current nine month period is primarily attributable to expense related to the development of our new business model.~~

~~Results of Operations for the Three Months Ended December 31, 2013 and 2012~~·

WeHiring ~~had~~a ~~operating~~team ~~expenses~~ of ~~$62,436~~bright for the three months ended December 31, 2013, as compared with operating expenses of $5,942 for the three months ended December 31, 2012. Our operating expenses for the three months ended December 31, 2013 consisted of mainly of professional fees and ~~related~~motivated ~~party consulting fees. In comparison~~employees, ~~our operating expenses for the three months ended December 31, 2012 consisted of mainly of general~~ and ~~administrative~~creating ~~expenses~~a ~~and~~successful ~~professional~~company ~~fees~~culture.

WeSales ~~recorded~~and a net loss of $62,107 from continuing operations for the three months ended December 31, 2013, as compared with a net loss of $5,942 from continuing operations for the three months ended December 31, 2012. The Company had net losses due to the lack of revenue.Marketing

We ~~anticipate~~use ~~our~~a ~~operating~~variety ~~expenses~~of ~~will~~methods ~~increase~~for asour wesales ~~implement~~and ~~our~~marketing ~~new~~to ~~business~~target ~~plan.~~our ~~The~~consumer ~~increase~~audience, ~~will~~including beonline ~~attributable~~campaigns, tosuch ~~expenses~~as toadvertising ~~implement~~through ~~our~~portals, ~~business~~keywords, ~~plan~~search engines, ~~and~~affiliate ~~the~~marketing ~~professional~~programs, ~~fees~~social tocoupon bewebsites, ~~incurred~~banners, ine-mail, ~~connection~~direct ~~with~~mail ~~our~~and ~~ongoing~~viral ~~filing~~and ~~requirements~~social asmedia acampaigns. ~~reporting~~We ~~company~~generally ~~under~~hire ~~the~~third ~~Securities~~parties ~~Exchange~~to ~~Act~~develop ofour ~~1934~~campaigns and advertising.

~~Liquidity and Capital Resources~~Seasonality

AsBased ofupon ~~December~~our ~~31,~~historical ~~2013~~experience, werevenue ~~had~~typically ~~total~~increases ~~current~~during ~~assets~~our fiscal fourth quarter because of ~~$392,606~~the holiday retail season and ~~current~~gross ~~liabilities~~margin decreases due to increased sales of ~~$21~~certain lower margin products,~~307~~ such as electronics. ~~Thus,~~ weThe ~~have~~actual ~~working~~quarterly ~~capital~~results offor ~~$371~~each quarter could differ materially depending upon consumer preferences,~~299~~ asavailability of ~~December~~product 31and competition, ~~2013~~among other risks and uncertainties. Accordingly, there can be no assurances that seasonal variations will not materially affect our results of operations in the future.

~~Operating~~Customers activities used $150,139 in cash for the nine months ended December 31, 2013. Our net loss was the main reason for our negative operating cash flow offset mainly by an increase in accounts payable of $2,943 and anCustomer ~~increase in accounts payable – related party of $9,500.~~ Service

WeCustomers ~~used~~are athe ~~total~~lifeblood of ~~$113~~every business,~~888~~ inwhether ~~cash~~a ~~towards~~company is selling B2C, B2B or B2B2C. Market analysis is necessary to understand our ~~investing~~customer ~~activities~~segmentation ~~which~~and ~~included~~how relevant and closely the ~~issuance~~offered ofproducts ~~two~~on ~~convertible~~our ~~notes~~website ~~receivable~~are ~~totaling~~aligned ~~$70,000~~with market customers. Our goal is to secure and anprice ~~investment~~quality ofproducts ~~$43,888~~so inthat our ~~software~~customers ~~development.~~span across all market segments.

~~Financing~~We ~~activities~~are ~~consisting~~committed ofto ~~the~~providing ~~sale~~superior ofcustomer ~~12,132,000~~service. ~~shares~~Our ofcustomer ~~the~~service ~~Company’s~~team ~~common~~with ~~stock~~dedicated ~~provide~~in-house ~~cash~~and ~~totaling~~outsourced ~~$578,975.~~professionals Asrespond ofto ~~December~~e-mail 31inquiries on products, ~~2013~~ordering, 2shipping status,~~726,000~~ ~~shares~~returns ~~were~~and ~~unissued.~~other areas of customer inquiry through the website.

~~As of December 31, 2013, we have insufficient cash to operate our business at the current level for the next twelve months and insufficient cash to achieve our business goals~~RealtyValuator. ~~The~~com success of our business plan beyond the next 12 months is contingent upon us obtaining additional financing. We intend to fund operations through debt and/or equity financing arrangements, which may be insufficient to fund our capital expenditures, working capital, or other cash requirements. We do not have any formal commitments or arrangements for the sales of stock or the advancement or loan of funds at this time. There can be no assurance that such additional financing will be available to us on acceptable terms, or at all.

5We operated our real estate website RealtyValuator.com through July 29, 2014, at which time we sold it to our prior officer and director Joseph Ricard.

~~As of December 31, 2013, there were no off balance sheet arrangements.~~ 4

~~Critical~~Results ~~Accounting~~of ~~Policies~~Operations for the Three Months Ended June 30, 2014

InOur ~~December~~primary ~~2001,~~focus is to continue the ~~SEC~~development ~~requested~~and ~~that~~growth ~~all~~of ~~registrants~~Clearance.co. ~~list~~For ~~their~~the ~~most~~period ~~“critical~~ended ~~accounting~~June ~~polices”~~30, in2014, ~~the~~we ~~Management~~earned ~~Discussion~~revenue ~~and~~from ~~Analysis.~~e-commerce ~~The~~retail ~~SEC~~sales ~~indicated~~under ~~that~~our anew ~~“critical~~business ~~accounting~~model. ~~policy”~~Revenues isin ~~one~~Q1 ~~which~~2014 isincreased ~~both~~616% ~~important~~compared to ~~the~~Q1 ~~portrayal~~2013. The ofgrowth ain ~~company’s~~revenue ~~financial~~was ~~condition~~primarily ~~and~~due ~~results,~~the ~~and~~growth ~~requires~~of ~~management~~Clearan.co’s ~~most~~order ~~difficult,~~volume. We ~~subjective~~have orgenerated ~~complex judgments~~$339,463 ~~often~~in asconnection awith ~~result~~our ofbusiness ~~the~~operations ~~need~~for ~~to make estimates about~~ the ~~effect~~three ofmonths ~~matters~~ended ~~that~~June ~~are~~30, ~~inherently uncertain~~2014.

~~Recently~~Gross ~~Issued~~profit ~~Accounting~~in ~~Pronouncements~~Q1 2014 increased 828% compared to Q1 2013 primarily as a result of that revenue growth.

~~The~~Operating ~~Company~~Expenses ~~does~~as ~~not~~a ~~expect~~percentage ~~the~~of ~~adoption~~revenue ofdecreased ~~recently~~from ~~issued~~737% ~~accounting~~in ~~pronouncements~~Q1 2013 to ~~have~~151% ain ~~significant~~Q1 ~~impact~~2014, onprimarily ~~the~~due ~~Company’s~~to ~~results~~increased ofrevenue ~~operation,~~in ~~financial~~proportion ~~position~~to ormarketing ~~cash~~channel ~~flow~~spending.

We had operating expenses of $552,760 for the three months ended June 30, 2014. Our operating expenses for the period ended June 30, 2014 consisted primarily of advertising and marketing expenses, general and administrative expenses, staff salaries and wages, and selling expenses.

We recorded a net loss of $439,170 from operations for the three months ended June 30, 2014 compared to a net loss of $334,755 from operations for the three months ended June 30, 2013.

We anticipate our operating expenses will increase as we implement our business plan and continue to drive growth. The increase will be attributable to expenses to implement our business plan, and the professional fees to be incurred in connection with our ongoing filing requirements as a reporting company under the Securities Exchange Act of 1934.

Liquidity and Capital Resources

As of June 30, 2014, we had total current assets of $535,438 and current liabilities of $1,894,546. Thus, we have a working capital deficit of $1,359,108 as of June 30, 2014.

Operating activities used $278,185 in cash for the three months ended June 30, 2014. Our net loss was the main reason for our negative operating cash flow offset mainly by a decrease in prepaid expenses, decrease in merchant reserve, increase in other assets and decrease in accounts payable.

As of June 30, 2014, we have insufficient cash to operate our business at the current level for the next twelve months and insufficient cash to achieve our business goals. The success of our business plan beyond the next 12 months is contingent upon us obtaining additional financing. We intend to fund operations through debt and/or equity financing arrangements, which may be insufficient to fund our capital expenditures, working capital, or other cash requirements. We do not have any formal commitments or arrangements for the sales of stock or the advancement or loan of funds at this time. There can be no assurance that such additional financing will be available to us on acceptable terms, or at all.

Off Balance Sheet Arrangements

As of June 30, 2014, there were no off balance sheet arrangements.

Critical Accounting Policies

In December 2001, the SEC requested that all registrants list their most “critical accounting polices” in the Management Discussion and Analysis. The SEC indicated that a “critical accounting policy” is one which is both important to the portrayal of a company’s financial condition and results, and requires management’s most difficult, subjective or complex judgments, often as a result of the need to make estimates about the effect of matters that are inherently uncertain.

Our critical accounting policies are set forth in Note 2 to the financial statements.

Recently Issued Accounting Pronouncements

The Company does not expect the adoption of recently issued accounting pronouncements to have a significant impact on the Company’s results of operation, financial position or cash flow.

Item 3. Quantitative and Qualitative Disclosures About Market Risk

A smaller reporting company is not required to provide the information required by this Item.

Item 4. Controls and Procedures

Disclosure Controls and Procedures

WeAs ~~carried~~required ~~out~~by anRule ~~evaluation~~13a-15 ofunder the ~~effectiveness~~Securities Exchange Act of ~~the~~1934, ~~design~~we ~~and~~have ~~operation~~carried out an evaluation of the effectiveness of our disclosure controls and procedures (as ~~defined~~of inthe ~~Exchange~~end ~~Act~~of ~~Rules~~the ~~13a-15(e)~~period ~~and~~covered ~~15d-15(e))~~by asthis ofannual ~~December~~report, being March 31, ~~2013~~2014. This evaluation was carried out under the supervision and with the participation of our ~~Chief Executive Officer~~management, ~~who~~including ~~also serves as~~ our Chief ~~Financial Officer. Based upon that evaluation, by our Chief~~ Executive Officer and Chief Financial Officer~~, he has concluded that, as of December 31, 2013, our disclosure controls and procedures were not effective due to the presence of material weaknesses in internal control over financial reporting~~.

ADisclosure ~~material~~controls ~~weakness~~and isprocedures aare ~~deficiency,~~controls orand aother ~~combination~~procedures ofthat ~~deficiencies,~~are indesigned ~~internal~~to ~~control~~ensure ~~over financial reporting, such~~ that ~~there~~information isrequired ato ~~reasonable~~be ~~possibility~~disclosed ~~that~~in aour ~~material~~reports ~~misstatement~~filed ~~of the company’s annual~~ or ~~interim~~submitted ~~financial~~under ~~statements~~the ~~will~~Securities ~~not~~Exchange beAct ~~prevented~~of or1934 ~~detected~~is onrecorded, aprocessed, ~~timely~~summarized ~~basis.~~and ~~Management~~reported, ~~has~~within ~~identified~~ the ~~following~~time ~~material~~periods ~~weaknesses~~specified ~~which~~in ~~have~~the ~~caused~~Securities ~~management~~and toExchange ~~conclude~~Commission’s ~~that,~~rules asand offorms. ~~December~~Disclosure ~~31,~~controls ~~2013,~~and ~~our~~procedures ~~disclosure~~include controls and procedures ~~were~~designed ~~not~~to ~~effective:~~ensure ~~(i)~~that ~~inadequate~~information ~~segregation~~required ofto ~~duties~~be ~~and~~disclosed ~~effective~~in ~~risk~~our ~~assessment;~~company’s ~~and~~reports ~~(ii)~~filed ~~insufficient~~under ~~written~~the ~~policies~~Securities ~~and~~Exchange ~~procedures~~Act ~~for~~of ~~accounting~~1934 is accumulated and ~~financial~~communicated ~~reporting~~to ~~with~~management, ~~respect~~including toour ~~the~~Chief ~~requirements~~Executive Officer and ~~application~~Chief ofFinancial ~~both~~Officer, USto ~~GAAP~~allow ~~and~~timely ~~SEC~~decisions ~~guidelines~~regarding required disclosure.

Based upon that evaluation, including our Chief Executive Officer and Chief Financial Officer, we have concluded that our disclosure controls and procedures were ineffective as of the end of the period covered by this annual report

Remediation Plan to Address the Material Weaknesses in Internal Control over Financial Reporting

Our company plans to take steps to enhance and improve the design of our internal controls over financial reporting. During the period covered by this quarterly report on Form 10-Q, we have not been able to remediate the material weaknesses identified above. To remediate such weaknesses, we plan to implement the following changes during our fiscal year ending March 31, ~~2014~~2015: (i) appoint additional qualified personnel to address inadequate segregation of duties and ineffective risk management; and (ii) adopt sufficient written policies and procedures for accounting and financial reporting. The remediation efforts set out are largely dependent upon our securing additional financing to cover the costs of implementing the changes required. If we are unsuccessful in securing such funds, remediation efforts may be adversely affected in a material manner.

Changes in Internal Control over Financial Reporting

There were no changes in our internal control over financial reporting during the three months ended ~~December~~June 3130, ~~2013~~2014 that have materially affected, or are reasonable likely to materially affect, our internal control over financial reporting.

PART II – OTHER INFORMATION

Item 1. Legal Proceedings

We are not a party to any pending legal proceeding. We are not aware of any pending legal proceeding to which any of our officers, directors, or any beneficial holders of 5% or more of our voting securities are adverse to us or have a material interest adverse to us.

Item 1A: Risk Factors

A smaller reporting company is not required to provide the information required by this Item.

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds

~~From December 2, 2013 through January 17, 2014, we raised a total of $468,100 from 15 investors, and therefore we issued 5,206,000 shares of our restricted common stock~~None. Such shares of common stock were issued in accordance with exemptions from registration provided by Section 4(a)(2), Regulation D and/or Regulation S of the Securities Act of 1933, as amended (“Securities Act”). The use of such proceeds are planned to be used to fund our development and expansion plans as discussed above in Item 2 of Part 1 of this report.

Investment Relations Agreements

Item 5 below, in regards to contracts in which there are stock issuances, are incorporated into this Item by this reference.

Item 3. Defaults upon Senior Securities

None.

Item 4. Mine Safety Disclosure

This Item is not applicable.

Item 5. Other ~~Information~~InformationOn August 13, 2014, the Company reduced the number of shares of common stock reserved for issuance pursuant to the DLPM Stock Option Plan of 2014 to 5,000,000.

~~Investment Relations Agreements~~7

OnItem ~~January 22, 2014, we entered into two separate Investor Relations Agreements, in which each consultant will provide investment relations services to us in exchange for $5,000~~6.00 ~~per month, for three months.~~Exhibits

On January 23, 2014, we entered into an Investment Relations Agreement with another consultant in which the consultant will provide investment relation services in exchange for 25,000 shares of restricted common stock exempt from registration pursuant to Section 4(a)(2) of the Securities Act.



Exhibit Number	Description of Exhibit
10.1	Ammendment No.1 to DLPM Stock Option Plan of 2014
31.1	Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1	Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101**	The following materials from the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2013 formatted in Extensible Business Reporting Language (XBRL).

On**Provided ~~January 31~~herewith, ~~2014~~however, wepursuant ~~entered~~to ~~into~~Rule a406T ~~Media~~of &Regulation IRS-T, ~~Service~~the ~~Provider~~interactive ~~Agreement,~~data ~~for~~files aon ~~term~~Exhibit of101 ~~six~~hereto ~~months~~are ~~thereafter,~~deemed innot ~~which~~filed ~~the~~or ~~consultant~~part ~~will~~of ~~provide~~a ~~investment~~registration ~~relations~~statement ~~services~~or inprospectus ~~exchange~~ for ~~$30,000~~purposes ~~USD~~of ~~and~~Sections ~~300,000~~11 ~~shares~~or 12 of ~~restricted~~the ~~common~~Securities ~~stock~~Act ~~exempt~~of ~~from~~1933, ~~registration~~as ~~pursuant~~amended, toare deemed not filed for purposes of Section ~~4(a)(2)~~18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.

On February 3, 2014, we entered into another Investor Relations Agreement with an additional consultant in which we will pay the consultant $5,000 per month and 100,000 shares of restricted common stock exempt from registration exempt from registration pursuant to Section 4(a)(2) of the Securities Act, to provide us with investment relations services.SIGNATURES

~~Unregistered~~Pursuant ~~Sales~~to the requirements of ~~Equity~~Section ~~Securities~~13 or 15(d) of the Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

~~Item~~Development 2Capital ~~above~~Group, isInc. ~~incorporated~~Date: ~~into~~August ~~this~~18, ~~Item~~2014 byBy: ~~this~~/s/ ~~reference.~~Shahbod Rastegar Shahbod Rastegar Title: Chief Executive Officer

7 8

Exhibit Number	Description of Exhibit
31.1	Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1	Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
101**	The following materials from the Company’s Quarterly Report on Form 10-Q for the quarter ended September 30, 2013 formatted in Extensible Business Reporting Language (XBRL).

**Provided herewith, however, pursuant to Rule 406T of Regulation S-T, the interactive data files on Exhibit 101 hereto are deemed not filed or part of a registration statement or prospectus for purposes of Sections 11 or 12 of the Securities Act of 1933, as amended, are deemed not filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and otherwise are not subject to liability under those sections.

SIGNATURES

In accordance with the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

Development Capital Group, Inc. Date: February 13, 2014 By: s/ Johnathan Lindsay Johnathan Lindsay Title: Chief Executive Officer, Principal Executive Officer, and Director

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