10-K: Anvi Global Holdings Annual Report: No Revenue, Continued Losses

Anvi Global Holdings, Inc. filed its annual report for the fiscal year ended February 28, 2026, detailing continued operational losses and no revenue, while highlighting plans for future capital raises and business acquisitions.

Summary

• Anvi Global Holdings, Inc. reported no revenue for the fiscal years ended February 28, 2026, and February 28, 2025.
• The company incurred a net loss of $196,933 for the fiscal year ended February 28, 2026, compared to a net loss of $203,734 for the prior year.
• As of February 28, 2026, the company has an accumulated deficit of $2,480,849.
• The company's financial statements have been prepared assuming it will continue as a going concern, but the auditors' report expresses substantial doubt about its ability to do so.
• Anvi Global Holdings intends to become a diversified, global holdings company with interests in mining, infrastructure, health services, and aerospace engineering, but has not yet acquired any assets or companies.
• The company relies on advances from its CEO, Rama Mohan R. Busa, for financing operations.
• Management concluded that the company's internal controls over financial reporting were not effective as of February 28, 2026, citing inadequate segregation of duties and insufficient written policies.
• The company's common stock is quoted on OTC Markets under the symbol ANVI, but there has been no trading activity.

Sentiment

Score: 2

Explanation: StockSavvy.ai views this filing as highly negative due to the complete absence of revenue, continued net losses, substantial doubt about the going concern status, and ineffective internal controls, despite stated ambitions for future diversification.

Positives

• General and administrative expenses decreased slightly by 3.3% from $203,734 in FY2025 to $196,933 in FY2026.
• The company received $66,020 in advances from its CEO in FY2026, an increase from $54,800 in FY2025, providing necessary operating capital.
• The company has approximately $2.4 million in federal net operating loss carryforwards available to offset future taxable income.

Negatives

• The company generated no revenue in the fiscal years ended February 28, 2026, and February 28, 2025.
• A net loss of $196,933 was reported for the fiscal year ended February 28, 2026.
• An accumulated deficit of $2,480,849 exists as of February 28, 2026.
• The independent auditors' report expresses substantial doubt about the company's ability to continue as a going concern.
• Internal controls over financial reporting were deemed not effective as of February 28, 2026, with identified material weaknesses.
• There is no active trading market for the company's common stock.

Risks

• The company's ability to continue as a going concern is subject to substantial doubt due to its lack of revenue, accumulated deficit, and need for additional capital.
• Future capital raises through equity or debt issuances may result in dilution to current shareholders and could have senior rights, preferences, or privileges.
• Additional financing may not be available on acceptable terms, or at all, potentially restricting business operations.
• The company's planned diversification into mining, infrastructure, health services, and aerospace engineering is contingent on future investments or acquisitions, which have not yet occurred.
• The company's common stock is traded on OTC Markets, which is characterized by thin trading and wide fluctuations, and there is no assurance of a future market for its stock.
• The company's reliance on advances from its CEO for operations creates a dependency on a single source of funding.
• Material weaknesses in internal controls over financial reporting could lead to misstatements in financial reporting.
• Net operating loss carryforwards may be subject to limitations under Section 382 of the Internal Revenue Code in the event of a significant ownership change.

Future Outlook

The company intends to become a diversified, global holdings company by investing in or acquiring businesses in emerging global markets such as India, South America, and Africa, focusing on mining, infrastructure, heavy earthworks, health services, and aerospace engineering. It plans to raise additional capital through the sale of equity or debt securities to fund its long-term operating requirements and potential acquisitions. However, the company has not yet acquired any assets or companies.

Management Comments

• "We intend that such forward-looking statements be subject to the safe harbors for such statements. We wish to caution readers not to place undue reliance on any such forward-looking statements, which speak only as of the date made."
• "Any forward-looking statements represent management's best judgment as to what may occur in the future. However, forward-looking statements are subject to risks, uncertainties and important factors beyond our control that could cause actual results and events to differ materially from historical results of operations and events and those presently anticipated or projected."
• "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."
• "Based on that evaluation, the Chief Executive Officer concluded that, as of February 28, 2026, these disclosure controls and procedures were not effective."

Industry Context

StockSavvy.ai notes that Anvi Global Holdings, Inc. is operating in a challenging environment for early-stage or pre-revenue companies. The company's stated intention to diversify into sectors like mining, infrastructure, and aerospace engineering requires significant capital and strategic execution, areas where many competitors are well-established. The lack of revenue and reliance on CEO advances are common among companies seeking to establish a market presence, but also present significant hurdles for growth and investor confidence.

Comparison to Industry Standards

• Companies in the diversified holdings sector typically aim for revenue generation and positive cash flow within their first few years of operation. Anvi Global Holdings has not achieved this, with zero revenue reported for the last two fiscal years.
• Established diversified holding companies often have robust internal control systems. Anvi Global Holdings' disclosure of ineffective internal controls and material weaknesses is a significant deviation from industry standards for companies seeking to attract institutional investment.
• Competitors in the target sectors (mining, infrastructure, aerospace) typically have substantial assets, operational history, and established supply chains. Anvi Global Holdings currently has minimal assets ($14,230 total assets) and no operational history in these sectors.
• The reliance on related-party transactions for significant funding (accrued liabilities and accounts payable to Anvi Global Inc. totaling $1.7 million) is less common among larger, publicly traded diversified companies, which often seek broader financing sources.

Corporate Governance

Legal Proceedings

• There are no material claims, actions, suits, proceedings, or investigations that are currently pending or, to the Company's knowledge, threatened by or against the Company or respecting its operations or assets, or by or against any of the Company's officers, directors, or affiliates.

Related Party Transactions

• The company has an accrued, unpaid balance of $900,000 due to Anvi Global Inc. (owned by the CEO) for services under a service agreement, which remains the same as the original agreement with Strategic-IT Group Inc.
• The company has accounts payable due to Anvi Global Inc. of $792,000 as of February 28, 2026.
• Rama Mohan R. Busa, CEO, has advanced funds totaling $669,625 as of February 28, 2026, from his personal account and related companies to pay for operating expenses. These advances are unsecured, non-interest bearing, and due on demand.

Stakeholder Impact

• Shareholders: Potential for significant dilution from future capital raises, lack of market liquidity for shares, and continued uncertainty regarding the company's ability to achieve profitability.
• Creditors: The company's going concern issues and reliance on CEO advances may impact the ability to satisfy future obligations.
• Employees: Not applicable as no employees are mentioned.
• Suppliers: Not applicable as no suppliers are mentioned beyond related parties.
• Customers: Not applicable as the company has no current operations or revenue.

Next Steps

• The company plans to invest in and/or acquire a portfolio of companies in emerging global markets.
• The company intends to broaden and intensify positions in carefully selected investment areas.
• The company will pursue financing plans to raise funds for operational expenses.
• The company will continue to employ low-cost measures to operate its business and analyze unnecessary costs.
• The company will seek to avoid unnecessary expenditures, travel, and lodging costs that are not mission critical.

Key Dates

Recommendation

The company exhibits a complete lack of revenue, significant and growing accumulated deficit, and substantial doubt regarding its ability to continue as a going concern. The identified material weaknesses in internal controls further exacerbate the risk. Despite stated ambitions for future diversification, the absence of any concrete progress or operational activity makes it a highly speculative investment with a strong likelihood of further value erosion.

Keywords

Anvi Global Holdings, Form 10-K, Annual Report, Financial Statements, Going Concern, Net Loss, No Revenue, Capital Raise, Diversified Holdings, OTC Markets, Internal Controls, Nevada