Loss, going concern warning and thin cash at Anvi Global Holdings (ANVI)

Rhea-AI Filing Summary

Anvi Global Holdings, Inc. reported results for the three months ended May 31, 2026. The company generated no revenue and recorded a net loss of $52,861, compared with $48,248 a year earlier, as general and administrative expenses rose to $52,861. Cash used in operating activities was $14,369, partially funded by $12,904 of advances from the chief executive officer.

As of May 31, 2026, cash was $390, total assets were $11,940, and total liabilities were $2,425,700, resulting in an accumulated deficit of $2,533,710 and stockholders’ deficit of $2,413,760. Liabilities consist largely of related-party obligations, including $900,000 of accrued service fees, $828,000 of related-party payables, and $682,529 due to an officer. Management states that these conditions raise substantial doubt about the ability to continue as a going concern and outlines plans to seek financing and limit expenses. The business aims to become a diversified holdings company across sectors such as mining and infrastructure but had not yet acquired or invested in any operating assets. Management also reports material weaknesses in internal control over financial reporting and concludes that disclosure controls and procedures were ineffective as of May 31, 2026.

Positive

• None.

Negative

• Management discloses substantial doubt about the ability to continue as a going concern, citing no revenue and an accumulated deficit of $2,533,710.
• The company reports material weaknesses in internal control over financial reporting and concludes disclosure controls were ineffective as of May 31, 2026.

Filing Explained

Existing holders face no reported share-count change; any dilution remains contingent on future equity or convertible-debt financing.

Form 10-Q is an unaudited quarterly report that updates interim financial statements and liquidity; this report presents future equity or convertible-debt financing as a possibility, not a completed transaction.

The company states that additional equity or convertible-debt securities would dilute current shareholders and might carry rights senior to common stock.

The report shows 119,950,000 common shares outstanding at both February 28 and May 31, 2026, and the same count as of July 20, so no disclosed common-share count change accompanies this filing.

For existing common holders, the immediate disclosure is unchanged reported ownership, while the potential financing creates a conditional future dilution and priority risk rather than a current issuance.

Key Figures

Cash: $390 Total assets: $11,940 Total liabilities: $2,425,700 +5 more

8 metrics

Cash $390 Cash balance as of May 31, 2026

Total assets $11,940 Total assets as of May 31, 2026

Total liabilities $2,425,700 Total liabilities as of May 31, 2026

Accumulated deficit $2,533,710 Accumulated deficit reported as of May 31, 2026

Net loss $52,861 Net loss for the three months ended May 31, 2026

Related-party accrued services $900,000 Accrued unpaid service fees due to a company owned by the CEO

Due to officer $682,529 Advances from CEO and related companies outstanding at May 31, 2026

Common shares outstanding 119,950,000 Shares of common stock issued and outstanding as of July 20, 2026

Key Terms

going concern, valuation allowance, deferred tax assets, material weaknesses, +1 more

5 terms

going concern financial

"raise substantial doubt about the Company’s ability to continue as a going concern."

Going concern is the accounting assumption that a company will keep operating and meeting its obligations for the foreseeable future. The phrase matters most when a company or its auditors disclose substantial doubt about it, a formal warning that the business may not have enough resources to continue without raising money, restructuring, or selling assets. That language in a filing or press release signals elevated financial risk.

valuation allowance financial

"A valuation allowance is established against deferred tax assets when in the judgment of management"

A valuation allowance is a reserve set aside to reduce the value of certain assets on a company's financial records when there is uncertainty about whether they will generate the expected benefits. It acts like a caution sign, indicating that some assets might not be fully recoverable or worth their recorded amount. This matters to investors because it provides a more realistic picture of a company's financial health and potential risks.

deferred tax assets financial

"Deferred tax assets and liabilities are recognized for temporary differences between the financial reporting and tax bases"

An item on a company’s balance sheet showing tax benefits it can use later to reduce future tax bills — think of it as an IOU from the tax system for past losses or timing differences. It matters to investors because it can boost future cash flow and apparent value if the company expects profits ahead, but those benefits vanish if the company cannot generate taxable income and the asset must be reduced.

material weaknesses financial

"Our management identified the following material weaknesses in our internal control over financial reporting"

Material weaknesses are significant flaws in a company’s systems for ensuring its financial reports are accurate and reliable. Like a broken lock on a safe, they increase the chance that financial statements contain big errors or omissions, which can mislead investors about performance and risk; discovering one often raises questions about management oversight, may lead to restated results, and can affect investor confidence and a company’s valuation.

segregation of duties financial

"material weaknesses... including (i) inadequate segregation of duties and effective risk assessment"

Segregation of duties is the practice of splitting important financial and operational tasks among different people so no single person can both start, approve, and record the same transaction — like having one person ring up sales and another person deposit the money. For investors, it matters because this simple separation reduces the chance of mistakes or fraud, helps ensure financial reports are trustworthy, and lowers legal and reputation risk that can affect a company’s value.

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FAQ

What were Anvi Global Holdings (ANVI) results for the quarter ended May 31, 2026?

Anvi Global Holdings reported a net loss of $52,861 for the three months ended May 31, 2026, with no revenue. General and administrative expenses totaled $52,861, slightly higher than $48,248 in the comparable 2025 period.

What is Anvi Global Holdings (ANVI) financial position as of May 31, 2026?

As of May 31, 2026, Anvi Global Holdings had $390 in cash, total assets of $11,940, and total liabilities of $2,425,700. This produced an accumulated deficit of $2,533,710 and a stockholders’ deficit of $2,413,760.

Does Anvi Global Holdings (ANVI) face a going concern risk?

Yes. Management states that recurring losses, no revenue, and an accumulated deficit of $2,533,710 raise substantial doubt about Anvi Global Holdings’ ability to continue as a going concern and indicate a need for additional financing and cost controls.

How is Anvi Global Holdings (ANVI) funding its operations?

Operations are funded primarily through advances from the CEO and related parties. In the quarter ended May 31, 2026, the CEO advanced $12,904, and outstanding related-party balances included $900,000 of accrued service fees and $682,529 due to an officer.

What related-party transactions does Anvi Global Holdings (ANVI) disclose?

Anvi Global Holdings has a service agreement at $12,000 per month with an entity owned by its CEO, resulting in $900,000 of accrued unpaid fees and $828,000 of related-party payables as of May 31, 2026, plus $682,529 in advances due to the CEO.

Are Anvi Global Holdings (ANVI) internal controls effective?

Management concluded that disclosure controls and procedures were ineffective as of May 31, 2026. Identified material weaknesses include inadequate segregation of duties and insufficient written policies and procedures for accounting and financial reporting.

What is Anvi Global Holdings (ANVI) current business status and strategy?

Anvi Global Holdings intends to become a diversified global holdings company in sectors like mining and infrastructure. However, as of the reporting date, it had not acquired or invested in any operating assets or companies and has not generated revenue.

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 20549

FORM 10-Q

☒	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
	For the quarterly period ended May 31, 2026
☐	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
	For the transition period from __________  to __________

Commission file number: 333-188648

ANVI GLOBAL HOLDINGS, INC.

(Exact name of registrant as specified in its Charter)

Nevada	33-1226144
(State or other jurisdiction of	(I.R.S. Employer
incorporation or organization)	Identification No.)

1135 Kildaire Farm Road, Suite 319-4 Cary, NC	27511
(Address of principal executive offices)	(Zip Code)

Registrant's telephone number, including area code: (408) 821-4491

N/A

(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the past 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. Yes ☒ No ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer   ☐	Accelerated filer   ☐
Non-accelerated filer     ☒	Smaller reporting company  ☒
	Emerging growth company  ☐

If an emerging growth company, indicate by checkmark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
N/A	N/A	N/A

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date: As of July 20, 2026, the issuer had 119,950,000 shares of its common stock issued and outstanding.

TABLE OF CONTENTS

	Page
PART I. FINANCIAL INFORMATION
ITEM 1. FINANCIAL STATEMENTS	1
Condensed Balance Sheets as of May 31, 2026 (unaudited) and February 28, 2026	1
Condensed Statements of Operations for the Three Months Ended May 31, 2026 and 2025 (unaudited)	2
Condensed Statements of Stockholders’ Deficit for the Three Months Ended May 31, 2026 and 2025 (unaudited)	3
Condensed Statements of Cash Flows for the Three Months Ended May 31, 2026 and 2025 (unaudited)	4
Notes to the Condensed Financial Statements (unaudited)	5
ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS	10
ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK	11
ITEM 4. CONTROLS AND PROCEDURES	11
PART II. OTHER INFORMATION
ITEM 1. LEGAL PROCEEDINGS	12
ITEM 1A. RISK FACTORS	12
ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS	12
ITEM 3. DEFAULTS UPON SENIOR SECURITIES	12
ITEM 4. MINE SAFETY DISCLOSURES	12
ITEM 5. OTHER INFORMATION	12
ITEM 6. EXHIBITS	12
SIGNATURES	13

i

PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

ANVI GLOBAL HOLDINGS, INC.

CONDENSED BALANCE SHEETS

		May 31, 2026				February 28, 2026
ASSETS			(Unaudited)				(Audited)
Current Assets:
Cash		$	390			$	1,855
Prepaids			11,550				12,375
Total Current Assets			11,940				14,230
Total Assets		$	11,940			$	14,230
LIABILITIES AND STOCKHOLDERS' DEFICIT
Current Liabilities:
Accounts payable		$	15,171			$	13,504
Accounts payable - related party			828,000				792,000
Accrued liabilities - related party			900,000				900,000
Due to an officer			682,529				669,625
Total current liabilities			2,425,700				2,375,129
Total Liabilities			2,425,700				2,375,129
Commitments and contingencies			—				—
Stockholders' Deficit:
Preferred stock, $0.001 par value; 50,000,000 shares authorized no shares issued and outstanding			—				—
Common stock, $0.001 par value; 500,000,000 shares authorized, 119,950,000 shares issued and outstanding			119,950				119,950
Additional paid-in capital			—				—
Accumulated deficit			(2,533,710	)			(2,480,849	)
Total Stockholders’ Deficit			(2,413,760	)			(2,360,899	)
Total Liabilities and Stockholders' Deficit		$	11,940			$	14,230

The accompanying notes are an integral part of these unaudited condensed financial statements.

1 

ANVI GLOBAL HOLDINGS, INC.

CONDENSED STATEMENTS OF OPERATIONS

(Unaudited)

		For the Three Months Ended May 31,
		2026				2025
Operating Expenses:
General and administrative expenses		$	52,861			$	48,248
Total operating expenses			52,861				48,248
Loss from operations			(52,861	)			(48,248	)
Loss before income taxes			(52,861	)			(48,248	)
Provision for income taxes			—				—
Net loss		$	(52,861	)		$	(48,248	)
Basic and diluted loss per share		$	(0.00	)		$	(0.00	)
Basic and diluted weighted average shares			119,950,000				119,950,000

The accompanying notes are an integral part of these unaudited condensed financial statements.

2 

ANVI GLOBAL HOLDINGS, INC.

CONDENSED STATEMENTS OF STOCKHOLDERS' DEFICIT

(Unaudited)

		Common Stock								Additional								Total
		Shares				Amount				Paid in Capital				Accumulated Deficit				Stockholders' Deficit
Balance, February 28, 2026			119,950,000			$	119,950			$	—			$	(2,480,849	)		$	(2,360,899	)
Net Loss			—				—				—				(52,861	)			(52,861	)
Balance, May 31, 2026			119,950,000			$	119,950			$	—			$	(2,533,710	)		$	(2,413,760	)

		Common Stock								Additional								Total
		Shares				Amount				Paid in Capital				Accumulated Deficit				Stockholders' Deficit
Balance, February 28, 2025			119,950,000			$	119,950			$	—			$	(2,283,916	)		$	(2,163,966	)
Net Loss			—				—				—				(48,248	)			(48,248	)
Balance, May 31, 2025			119,950,000			$	119,950			$	—			$	(2,332,164	)		$	(2,212,214	)

The accompanying notes are an integral part of these unaudited condensed financial statements.

3 

ANVI GLOBAL HOLDINGS, INC.

CONDENSED STATEMENTS OF CASH FLOWS

(Unaudited)

		For the Three Months Ended May 31,
		2026				2025
Cash flows from operating activities:
Net loss		$	(52,861	)		$	(48,248	)
Adjustments to reconcile net loss to net cash used in operating activities:
Changes in assets and liabilities:
Prepaids			825				4,005
Accounts payable			1,667				3,042
Accounts payable - related party			36,000				36,000
Net cash used in operating activities			(14,369	)			(5,201	)
Cash flows from financing activities:
Advances from an officer			12,904				9,800
Net cash provided by financing activities			12,904				9,800
Net change in cash			(1,465	)			4,599
Cash, beginning of period			1,855				1,543
Cash, end of period		$	390			$	6,142
Cash paid during the period for:
Interest		$	—			$	—
Income taxes		$	—			$	—

The accompanying notes are an integral part of these unaudited condensed financial statements.

4 

ANVI GLOBAL HOLDINGS, INC.

NOTES TO CONDENSED UNAUDITED FINANCIAL STATEMENTS

MAY 31, 2026

NOTE 1 - ORGANIZATION AND DESCRIPTION OF BUSINESS

Anvi Global Holdings, Inc., (the “Company” “AGH”) was incorporated under the laws of the State of Nevada on August 15, 2012.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 

Basis of Presentation

The Company’s unaudited condensed financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The accompanying unaudited condensed financial statements reflect all adjustments, consisting of only normal recurring items, which, in the opinion of management, are necessary for a fair statement of the results of operations for the periods shown and are not necessarily indicative of the results to be expected for the full year ending February 28, 2027. These unaudited condensed financial statements should be read in conjunction with the financial statements and related notes included in the Company’s Annual Report on Form 10-K for the year ended February 28, 2026.

Use of Estimates

The 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 revenues and expenses during the reporting period. Significant estimates include the estimated useful lives of property and equipment. Actual results could differ from those estimates.

Concentrations of Credit Risk

We maintain our cash in bank deposit accounts, the balances of which at times may exceed federally insured limits. We continually monitor our banking relationships and consequently have not experienced any losses in our accounts. We believe we are not exposed to any significant credit risk on cash.

Cash Equivalents

The Company considers all highly liquid investments with a maturity of three months or less when purchased to be cash equivalents. There were no cash equivalents for the periods ended May 31, 2026 and February 28, 2026.

Reclassifications

Certain reclassifications have been made to the prior period financial information to conform to the presentation used in the financial statements for the period ended May 31, 2026.

Fair Value of Financial Instruments

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. ASC Topic No. 820 establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value into three broad levels, as described below:

Level 1:	Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities.
Level 2:	Level 2 inputs are inputs other than quoted prices included in Level 1 that are observable, either directly or indirectly. Level 2 inputs include quoted prices for similar assets, quoted prices in markets that are not considered to be active, and observable inputs other than quoted prices such as interest rates.
Level 3:	Level 3 inputs are unobservable inputs.

5 

ANVI GLOBAL HOLDINGS, INC.

NOTES TO CONDENSED UNAUDITED FINANCIAL STATEMENTS

MAY 31, 2026

 

The carrying amount of the Company’s financial assets and liabilities, such as cash, prepaid expenses and accrued expenses and other payables approximate their fair value because of the short maturity of those instruments.

Segment Reporting

ASC Topic 280, “Segment Reporting” establishes the standards for reporting information about operating segments on a basis consistent with the Company’s internal organization structure as well as information about services categories, business segments and major customers in financial statements. The Company is managed as one operating unit, rather than multiple reporting units, for internal reporting purposes and for internal decision-making and discloses its operating results in a single reportable segment. The Company’s chief operating decision maker (“CODM”), represented by the Company’s Chief Executive Officer, reviews financial information and assesses the operations of the Company in order to make strategic decisions such as allocation of resources and assessing operating performance.

Income taxes

Income taxes are provided for the tax effects of the transactions reported in the financial statements and consist of taxes currently due plus deferred taxes related primarily to tax net operating loss carryforwards. The deferred tax assets and liabilities represent the future tax return consequences of these differences, which will either be taxable or deductible when assets and liabilities are recovered or settled, as well as operating loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is established against deferred tax assets when in the judgment of management, it is more likely than not that such deferred tax assets will not become available. Because the judgment about the level of future taxable income is dependent to a great extent on matters that may, at least in part, be beyond the Company’s control, it is at least reasonably possible that management’s judgment about the need for a valuation allowance for deferred taxes could change in the near term.

Tax benefits are recognized only for tax positions that are more likely than not to be sustained upon examination by tax authorities. The amount recognized is measured as the largest amount of benefit that is greater than 50 percent likely to be realized upon settlement. A liability for “unrecognized tax benefits” is recorded for any tax benefits claimed in the Company’s tax returns that do not meet these recognition and measurement standards. As of May 31, 2026 and February 28, 2026, no liability for unrecognized tax benefits was required to be reported.

Net Income (Loss) Per Common Share

Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification. Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period. Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period. The weighted average number of common shares outstanding and potentially outstanding common shares assumes that the Company incorporated as of the beginning of the first period presented. There are no potentially dilutive shares as of May 31, 2026 and 2025.

6 

ANVI GLOBAL HOLDINGS, INC.

NOTES TO CONDENSED UNAUDITED FINANCIAL STATEMENTS

MAY 31, 2026

 

Recent Accounting Pronouncements

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which enhances the disclosure requirements for income taxes, including additional disaggregation of rate reconciliation and income taxes paid. The standard is effective for annual periods beginning after December 15, 2024. The Company adopted ASU 2023-09 in the annual financial statements for the year ended February 28, 2026, and for interim periods within the year of adoption. The adoption had no impact on the Company’s financial statements.

The Financial Accounting Standards Board (FASB) issued Accounting Standards Update ASU 2025-05 — Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses for Accounts Receivable and Contract Assets. This ASU provides for the measurement of expected credit losses on current accounts receivable and contract assets arising from contracts with customers under Topic 606. It offers a practical expedient for all entities to assume that current conditions as of the balance sheet date will continue for the remaining life of the asset. The ASU helps to simplify credit-loss modelling for short-term receivables/contract assets, reducing complexity and forecasting burden. The effective date is for annual periods beginning after December 15, 2025, and interim periods within those years. Early adoption is permitted. The adoption had no impact on the Company’s financial statements.

The Financial Accounting Standards Board (FASB) issued Accounting Standards Update ASU 2025-02 - Liabilities (Topic 405): Amendments to SEC Paragraphs Pursuant to SEC SAB No. 122, which is effective for annual periods beginning after December 15, 2024, and may require full retrospective adoption. This amendment eliminates outdated SEC guidance previously codified under SAB No. 122 and may impact disclosures or recognition related to obligations and liabilities. The Company adopted this ASU, effective for the year ended February 28, 2026. The adoption had no impact on the Company’s financial statements.

The Financial Accounting Standards Board (FASB) issued Accounting Standards Update ASU 2024-01 - Compensation - Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards, effective for public entities for annual periods beginning after December 15, 2024. This may impact whether profits interest or similar awards are within the scope of ASC 718 and thus could affect compensation expense accounting. The Company adopted this ASU, effective for the year ended February 28, 2026. The adoption had no impact on the Company’s financial statements.

The Company has implemented all new accounting pronouncements that are in effect. These pronouncements did not have any material impact on the financial statements unless otherwise disclosed, and the Company does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

NOTE 3 - GOING CONCERN

The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has had no revenue and has accumulated a deficit of $2,533,710 as of May 31, 2026. The Company requires capital for its contemplated operational and marketing activities. The Company’s ability to raise additional capital through the future issuances of common stock is unknown. The obtainment of additional financing, the successful development of the Company’s contemplated plan of operations, and its transition, ultimately, to the attainment of profitable operations are necessary for the Company to continue operations. These conditions and the ability to successfully resolve these factors raise substantial doubt about the Company’s ability to continue as a going concern. The financial statements of the Company do not include any adjustments that may result from the outcome of these uncertainties.

Management has developed plans intended to alleviate the conditions that raise substantial doubt about its ability to continue as a going concern, there are no assurances that any of these measures will successfully mitigate or be effective at all. (1) The Company shall pursue financing plans to raise funds to judiciously spend towards operational expenses, (2) The Company shall continue to employ low cost measures to operate its business and analyze any unnecessary cost or expense, (3) The Company will seek to avoid unnecessary expenditures, travel, and lodging costs that are not mission critical to its business.

7 

ANVI GLOBAL HOLDINGS, INC.

NOTES TO CONDENSED UNAUDITED FINANCIAL STATEMENTS

MAY 31, 2026

 

NOTE 4 – PREPAID TRANSACTIONS

As of May 31, 2026, the Company had prepaid expenses of $3,300 and $8,250 for accounting and OTC Market’s annual fee, respectively.

As of February 28, 2026, the Company had $12,375 of prepaid expenses for OTC Market’s annual fee.

NOTE 5 – RELATED PARTY TRANSACTIONS

On May 28, 2014, the Company executed a service agreement with Strategic-IT Group Inc. Strategic-IT Group Inc. is owned and operated by Rama Mohan R. Busa, CEO. Services to be provided at $12,000 a month include, but are not limited to, providing office space, IT and related services, business consulting, and investor relations. On July 27, 2020, the service agreement was assigned to Anvi Global Inc (a company owned by the CEO). As of May 31, 2026 and February 28, 2026, the Company has an accrued, unpaid balance due of $900,000 and $900,000, respectively.

As of May 31, 2026 and February 28, 2026, the Company has accounts payable due to Anvi Global, Inc. of $828,000 and $792,000, respectively.

Since 2018 Rama Mohan R. Busa, CEO, has advanced funds to the Company from his personal account and related companies. The advances are to pay for operating expenses, are unsecured, non-interest bearing and due on demand. As of May 31, 2026 and February 28, 2026, the balance due was $682,529 and $669,625, respectively.

NOTE 6 – INCOME TAXES

The Company accounts for income taxes under ASC Topic 740, Income Taxes. Deferred tax assets and liabilities are recognized for temporary differences between the financial reporting and tax bases of assets and liabilities, as well as for operating loss carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply in the periods in which the temporary differences reverse. A valuation allowance is recorded when it is more likely than not that some or all of the deferred tax assets will not be realized.

For the three months ended May 31, 2026, the Company recorded no income tax expense or benefit. Although the Company incurred a pretax loss during the quarter, no tax benefit was recognized because management continues to maintain a full valuation allowance against its deferred tax assets.

At May 31, 2026, the Company's principal deferred tax asset consisted primarily of federal net operating loss carryforwards. Management believes it remains more likely than not that these deferred tax assets will not be realized and, accordingly, a full valuation allowance has been recorded.

Effective Tax Rate Reconciliation

Schedule of net deferred tax assets
	Three Months Ended May 31, 2026
Federal statutory tax rate	21.0%
Change in valuation allowance	(21.0%)
Effective income tax rate	0.0%

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ANVI GLOBAL HOLDINGS, INC.

NOTES TO CONDENSED UNAUDITED FINANCIAL STATEMENTS

MAY 31, 2026

 

The Company's effective tax rate differs from the U.S. statutory rate primarily due to the establishment and maintenance of a full valuation allowance against deferred tax assets.

The Company recognizes interest and penalties related to uncertain tax positions as a component of income tax expense. As of May 31, 2026, the Company had no unrecognized tax benefits and had not accrued any interest or penalties related to uncertain tax positions. The Company remains subject to examination by taxing authorities for the applicable statutory periods.

NOTE 7 – SUBSEQUENT EVENTS

In accordance with ASC 855 management has performed an evaluation of subsequent events through the date that the financial statements were available to be issued and has determined that it does not have any material subsequent events to disclose in these financial statements.

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Special Note Regarding Forward-Looking Statements

The following discussion should be read in conjunction with our unaudited financial statements, which are included elsewhere in this Form 10-Q (the “Report”). This Report contains forward-looking statements which relate to future events or our future financial performance. In some cases, you can identify forward-looking statements by terminology such as “may,” “should,” “expects,” “plans,” “anticipates,” “believes,” “estimates,” “predicts,” “potential” or “continue” or the negative of these terms or other comparable terminology. These statements are only predictions and involve known and unknown risks, uncertainties, and other factors that may cause our or our industry’s actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements. While these forward-looking statements, and any assumptions upon which they are based, are made in good faith and reflect our current judgment regarding the direction of our business, actual results will almost always vary, sometimes materially, from any estimates, predictions, projections, assumptions or other future performance suggested herein. Except as required by applicable law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these statements to actual results.

ITEM 2. MANAGEMENT’S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

Anvi Global Holdings, Inc. was incorporated in the State of Nevada on August 15, 2012 and established a fiscal year end of February 28. We formed the Company to commence operations in the business of selling crepes; however, we abandoned that business when control of the Company was sold by Tatiana Fumioka, on May 6, 2014. As a result, we are now controlled by Rama Mohan R. Busa, the principal shareholder and sole officer and director.

Anvi Global Holdings, Inc now intends to become a diversified, global holdings company with interest in a suite of businesses in various key segments, including mining, infrastructure, heavy earthworks, health services and aerospace engineering, positioned globally. The Company’s objective is to maximize shareholder value through investing in and/or acquiring a portfolio of companies in emerging global markets like India, South America and Africa, adding value to the operating enterprises. The Company plans to invest in or acquire businesses which offer strategic market position, strong cash flows and robust future potential growth, which are complementary to each other. The Company intends to broaden and intensify positions in carefully selected investment areas and is poised to have strong presence across these countries. As of the date of this Report, the Company has not invested in or acquired any assets or company.

Results of Operations

The three months ended May 31, 2026 compared to the three months ended May 31, 2025

Operating Expenses

General and administrative expenses were $52,861 for the three months ended May 31, 2026, compared to $48,248 for the three months ended May 31, 2025, an increase of $4,613 or 9.6%. In the current period, we incurred $36,000 of expense from our service agreement with Strategic-IT Group Inc. (Note 5), professional fees of $11,300, OTC Market fees of $4,125 and other general expenses of $1,436. In the prior period, we incurred $36,000 of expense from our service agreement with Strategic-IT Group Inc. (Note 5), professional fees of $6,499, OTC Market fees of $4,005 and other general expenses of $1,744.

Net Loss

Our net loss for the three months ended May 31, 2026 was $52,861 compared to $48,248 for the three months ended May 31, 2025.

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Liquidity and Capital Resources

Cash Flows from Operating Activities

For the three-month period ended May 31, 2026 and 2025, net cash flows used in operating activities was $14,369 compared to $5,201 used by operating activities in the prior period.

Cash Flows from Financing Activities

For the three-month period ended May 31, 2026 and 2025, our CEO advanced the Company $12,904 and $9,800, respectively.

Plan of Operation and Funding

We have no lines of credit or other bank financing arrangements capital and generate revenues to meet long-term operating requirements. If and when we commence any operations, additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further, such securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon acceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take advantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.

We do not currently engage in enough business activities that provide cash flow. During the next twelve months we anticipate incurring costs related to:

	(i)	filing of Exchange Act reports, and
	(ii)	costs relating to developing our business plan

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

None.

ITEM 4. CONTROLS AND PROCEDURES

Evaluation of Disclosure Controls and Procedures

As required by Rule 13a-15 under the Securities Exchange Act of 1934, we have carried out an evaluation of the effectiveness of our disclosure controls and procedures as of the end of the period covered by this quarterly report, May 31, 2026. This evaluation was carried out under the supervision and with the participation of our management, including our Chief Executive Officer and Chief Financial Officer.

Disclosure controls and procedures are controls and other procedures that are designed to ensure that information required to be disclosed in our reports filed or submitted under the Securities Exchange Act of 1934 is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission’s rules and forms. Disclosure controls and procedures include controls and procedures designed to ensure that information required to be disclosed in our company’s reports filed under the Securities Exchange Act of 1934 is accumulated and communicated to management, including our Chief Executive Officer and Chief Financial Officer, to allow timely decisions 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 report due to a material weakness in our internal control over financial reporting, which is described below.

Management’s Report on Internal Control over Financial Reporting

Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as defined in Rule 13a-15(f) under the Securities Exchange Act of 1934). Management has assessed the effectiveness of our internal control over financial reporting as of May 31, 2026, based on criteria using the Internal Control - Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission. As a result of this assessment, management concluded that, as of May 31, 2026, our internal control over financial reporting was not effective. Our management identified the following material weaknesses in our internal control over financial reporting, which are indicative of many small companies with small staff: (i) inadequate segregation of duties and effective risk assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines.

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We plan to take steps to enhance and improve the design of our internal control 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 hope to implement the following changes during our fiscal year ending February 28, 2027: (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 in (i) and (ii) 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 quarter ended May 31, 2026, that have materially affected or are reasonably likely to materially affect, our internal control over financial reporting.

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

There are presently not any material pending legal proceedings to which the Registrant is a party or as to which any of its property is subject, and no such proceedings are known to the Registrant to be threatened or contemplated against it.

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

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS

Exhibit	Exhibit Description	Filed herewith	Form	Period ending	Exhibit	Filing  date
31.1	Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002	X
32.1	Certification of the Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-Oxley Act of 2002	X
101.INS	Inline XBRL Instance Document	X
101.SCH	Inline XBRL Taxonomy Extension Schema Document	X
101.CAL	Inline XBRL Taxonomy Extension Calculation Linkbase Document	X
101.LAB	Inline XBRL Taxonomy Extension Label Linkbase Document	X
101.PRE	Inline XBRL Taxonomy Extension Presentation Linkbase Document	X
101.DEF	Inline XBRL Taxonomy Extension Definition Linkbase Definition	X

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	ANVI GLOBAL HOLDINGS, INC.
Dated: July 20, 2026	By:	/s/ Rama Mohan R. Busa
		Rama Mohan R. Busa
		President, Chief Executive Officer, Chief Financial Officer and Chairman of the Board of Directors

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