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<p style="margin: 0pt"></p>
<p style="font: 10pt Cambria,serif; margin: 0"><b>1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</b></p>
<p style="font: 10pt Cambria,serif; margin: 0"> </p>
<p style="font: 10pt Cambria,serif; margin: 0"><b>Description of Business</b></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify">Massive Dynamics, Inc. (the “Company”) was incorporated
under the laws of the state of Nevada on March 15, 2011. The Company changed its fiscal year ending to be on March 31. On July
11, 2011, the Company entered into a services agreement with a communications tower operator and ceased to be a shell company.
During the year ending March 31, 2012, the Company generated its first revenues from the business activity of providing services
to communication tower operators.</p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Accounting Basis</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">These financial statements are prepared on
the accrual basis of accounting in conformity with accounting principles generally accepted in the United States of America.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"><b>Recent Accounting Pronouncements</b></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify">The Company has evaluated all recent accounting pronouncements
and believes that none will have a material effect on the Company.</p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt Cambria,serif; margin: 0"><b>Use of Estimates</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In the opinion of management, the accompanying
balance sheets and related statements of income, cash flows, and stockholders' equity include all adjustments, consisting only
of normal recurring items, necessary for their fair presentation in conformity with accounting principles generally accepted in
the United States of America ("U.S. GAAP"). Preparing financial statements requires management to make estimates and
assumptions that affect the reported amounts of assets, liabilities, revenue, and expenses. Actual results and outcomes may differ
from management's estimates and assumptions.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>Earnings (Loss) per Share</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The basic earnings (loss) per share are calculated
by dividing the Company’s net income available to common shareholders by the weighted average number of common shares outstanding
during the year. The diluted earnings (loss) per share are calculated by dividing the Company’s net income (loss) available
to common shareholders by the diluted weighted average number of shares outstanding during the year. The diluted weighted average
number of shares outstanding is the basic weighted number of shares adjusted as of the first of the year for any potentially dilutive
debt or equity. There are no diluted shares outstanding.</p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Advertising Costs</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">The Company’s policy regarding advertising
is to expense advertising when<font style="color: red"> </font>incurred. The Company had not incurred any advertising expense as
of March 31, 2012 and March 31, 2011.</p>
<p style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"><b> </b></p>
<p style="font: normal 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0in"><b>Revenue and Cost Recognition</b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"> </p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify">The Company follows paragraph 605-10-S99-1 of the FASB Accounting
Standards Codification for revenue recognition. The Company recognizes revenue when it is realized or realizable and earned. The
Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence
of an arrangement exists, (ii) the services have been rendered to the customer and accepted by the customer as completed pursuant
to Company’s Service Agreement, (iii) all deliverables within any pay points of Service Agreement are completed in their
entirety and (iv) collectability is reasonably assured. No revenue was received as of March 31, 2011 and five thousand dollars
($5,000) of revenue was received as of March 31,2012.</p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Cambria,serif; margin: 0"><b>Cash and Cash Equivalents</b></p>
<p style="font: 10pt Cambria,serif; margin: 0"><b> </b></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify">The Company considers all highly liquid investments with maturity
of three months or less to be cash equivalents. The Company has no cash or cash equivalents as of March 31, 2012 and 2011.</p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"><b>Start-up Cost</b></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify">The Company accounts for start-up costs pursuant to the provisions
of the Accounting Standard Codification 720-15. Accounting for start-up costs require all costs incurred in connection with the
start-up and organization of the Company be expensed as incurred.</p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"><b>Property Policy</b></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">As of March 31, 2012 and 2011, the Company
does not own or rent property. The Company is provided office space by the President at no charge.</p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"><b>Income Taxes</b></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify">The Company accounts for income taxes pursuant to the provisions
of the Accounting Standards Codification 740, Accounting for Income Taxes, which requires an asset and liability approach to calculate
deferred income taxes. The asset and liability approach requires the recognition of deferred tax liabilities and assets for the
expected future tax consequences of temporary difference between the carrying amounts and the tax basis of assets and liabilities.
As a result of the initial year’s incurred loss the deferred tax asset has been fully reserved.</p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"> </p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"><b>2 - GOING CONCERN</b></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: Cambria,serif">The
accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As shown in the
accompanying financial statements, the Company has incurred net losses and negative cash flows from operating activities for the
year ending March 31, 2012 and has an accumulated deficit of $20,580 as of March 31, 2012. The Company has relied upon its officers
to fund its ongoing operations to date, and expects to continue to do so. These factors raise substantial doubt about the Company’s
ability to continue as a going concern until it completes its financing activities. T</font>he Company’s officers intend
on borrowing money, restructuring debt, reducing or delaying expenditures and/or increasing ownership equity to ensure the Company
continues operations. <font style="font-family: Cambria,serif">The financial statements do not include any adjustments that might
be necessary if the Company is unable to continue as a going concern.</font></p>
<p style="font: 10pt Cambria,serif; margin: 0"><b> </b></p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt Cambria,serif; margin: 0"><font style="font-family: cambria"><b>3 – INCOME TAXES</b></font></p>
<p style="font: 10pt Cambria,serif; margin: 0"><font style="font-family: cambria"><b> </b></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: cambria">The Company
provides for income taxes under ASC Topic 740, which requires the use of an asset and liability approach in accounting for income
taxes. Deferred tax assets and liabilities are recorded based on the differences between the financial statement and tax bases
of assets and liabilities and the tax rates in effect currently.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: cambria"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: cambria">ASC 740
requires the reduction of deferred tax assets by a valuation allowance if, based on the weight of available evidence, it is more
likely than not that some or all of the deferred tax assets will not be realized. In the Company’s opinion, it is uncertain
whether they will generate sufficient taxable income in the future to fully utilize the net deferred tax asset. Accordingly, a
valuation allowance equal to the deferred tax asset has been recorded. The total deferred tax asset is $3,915, which is calculated
by multiplying a 22% estimated tax rate by the cumulative NOL of $17,795. The total valuation allowance is a comparable $3,915.
Details are as follows:</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: cambria"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 32pt"><font style="font-family: cambria">	<u>Year
ended March 31, 2012</u>	      <u> 2012 </u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 32pt"><font style="font-family: cambria">	Deferred
Tax Asset		                    3,915</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 32pt"><font style="font-family: cambria">	Valuation
Allowance		               (3,915)</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 32pt"><font style="font-family: cambria">	Current
Taxes Payable              		 <u> 0.00</u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 32pt"><font style="font-family: cambria">	Income
Tax Expense	                	<font style="text-underline-style: double"><u>$
0.00</u></font></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: cambria"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: cambria">Below is
a chart showing the estimated corporate federal net operating loss (NOL) and the year in which it will expire.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: cambria"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 32pt"><font style="font-family: cambria">	<u>Year</u>	               <u>Amount	</u>        	<u>Expiration</u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 32pt"><font style="font-family: cambria">	2012             	<u>$
17,795</u>	              2032</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 32pt"><font style="font-family: cambria">	Total
NOL	   <font style="text-underline-style: double"><u>$ 17,795</u></font></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: cambria"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: cambria"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 16pt"><font style="font-family: cambria"><u>Period
from Inception March 15, 2011</u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 16pt"><font style="font-family: cambria">          	<u>through
March 31, 2011</u>	                	 <u>2011</u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 48pt"><font style="font-family: cambria">	Deferred
Tax Asset		                     1,712</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 48pt"><font style="font-family: cambria">	Valuation
Allowance		                (1,712)</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 48pt"><font style="font-family: cambria">	Current
Taxes Payable	                	<u> 0.00</u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 48pt"><font style="font-family: cambria">	Income
Tax Expense	                 	<font style="text-underline-style: double"><u>$
0.00</u></font></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: cambria"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: cambria">Below is
a chart showing the estimated corporate federal net operating loss (NOL) and the year in which it will expire.</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: cambria"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 32pt"><font style="font-family: cambria">	<u>Year</u>	                   <u>Amount</u>	        	<u>Expiration</u></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 32pt"><font style="font-family: cambria">	2011                   	<u>$
7,785</u>		             2032</font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 16pt"><font style="font-family: cambria">	       Total
NOL          	<font style="text-underline-style: double"><u>$ 7,785</u></font></font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: cambria"> </font></p>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><font style="font-family: cambria">The Company
has filed no income tax returns since inception.</font></p>
<p style="font: 10pt Cambria,serif; margin: 0"><font style="font-family: cambria"><b> </b></font></p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt Cambria,serif; margin: 0"><b>4 – RELATED PARTY TRANSACTIONS</b></p>
<p style="font: 10pt Cambria,serif; margin: 0"><b> </b></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify">During the period from inception on March 15, 2011 through
March 31, 2012, the Company entered into Promissory Notes with the sole officer of the Company, Donald Calabria. The Notes are
for reimbursement of payments made by Mr. Calabria on the Company’s behalf and as of March 31, 2012 the amount owed is $12,201
and as of March 31, 2011 the amount owed was $2,785. The notes have no stated interest and are due on demand.</p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify">The Company has a Contingent Liability to its attorney, a shareholder.
See Note 6.</p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"><b> </b></p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt Cambria,serif; margin: 0"><b>5 – STOCKHOLDERS’ EQUITY</b></p>
<p style="font: 10pt Cambria,serif; margin: 0"><b> </b></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify">The Company has authorized 75,000,000 Common Shares at a par
value of $0.001 per share. No Preferred Shares have been authorized or issued. As of March 31, 2012 and 2011, there are 5,000,000
and 5,000,000 shares issued and outstanding, respectively.</p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify">On March 21, 2011, 5,000,000 Common shares were issued to three
founders at par value for an equivalent of $5,000. Neither the value of the shares nor the value of the services the company received
had a reliably measurable fair value that would allow us to apply ASC 505-50-30-6, so we valued the issuance of shares for services
at par value.</p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"><b> </b></p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"><b>6 – CONTINGENCIES & COMMITMENTS </b></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"><b> </b></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify">Pursuant to a Legal Engagement Letter dated March 8, 2011,
the Company is still obligated to pay its attorney, Frank Hariton, an additional $10,000 pursuant to the following terms: $10,000
on any sale of control in the Company. While a sale of control is always a possibility, as of the date March 31, 2012 and 2011,
it is not probable.</p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"> </p>
<p style="margin: 0pt"></p>
<p style="margin: 0pt"></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"><b>7 - SUBSEQUENT EVENTS</b></p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify"> </p>
<p style="font: 10pt Cambria,serif; margin: 0; text-align: justify">The Company has evaluated subsequent events from the balance
sheet date through the date the financial statements were issued and has determined that no such events have occurred.</p>
<p style="margin: 0pt"></p>
3000
5000000