Executive Summary / Key Takeaways

• Aspirational Strategy vs. Current Reality: ANVI Global Holdings, Inc. (ANVI) is an aspiring diversified global holdings company targeting high-growth sectors like mining, infrastructure, health services, and aerospace engineering in emerging markets. However, as of its latest filing, the company remains non-operational, has generated no revenue, and has not yet made any acquisitions.
• Significant Financial Distress: The company reported an accumulated deficit of $2.33 million as of August 31, 2025, with a net loss of $57,022 for the three months ended August 31, 2025. Its cash balance stood at a mere $2,194, and it relies heavily on related-party advances for liquidity.
• Going Concern and Internal Control Risks: Management has raised substantial doubt about ANVI's ability to continue as a going concern due to its lack of revenue and capital requirements. Furthermore, material weaknesses in internal controls, including inadequate segregation of duties and insufficient financial reporting policies, pose significant governance and operational risks.
• Unproven Competitive Stance: While ANVI aims to compete in capital-intensive industries, its current non-operational status means it lacks the scale, technological capabilities, and market presence of established players like BHP Group , Fluor Corporation , HCA Healthcare , and Boeing Company . Its competitive advantages are currently theoretical, resting solely on future acquisition success.
• High-Risk, Speculative Investment: The investment thesis for ANVI is entirely speculative, contingent upon the company's ability to secure substantial financing, successfully execute its acquisition strategy, and transition to profitable operations, all of which remain highly uncertain.

The Vision: A Global Conglomerate in the Making

ANVI Global Holdings, Inc. (ANVI) presents an ambitious vision: to transform into a diversified global holdings company with strategic interests spanning critical sectors such as mining, infrastructure, heavy earthworks, health services, and aerospace engineering. The company's stated objective is to maximize shareholder value by identifying and acquiring businesses in burgeoning global markets, particularly in India, South America, and Africa. This strategy focuses on enterprises that demonstrate robust cash flows, strong future growth potential, and a strategic market position, aiming to build a complementary portfolio of assets.

However, the current reality sharply contrasts with this expansive ambition. As of its Form 10-Q filing on October 8, 2025, for the quarterly period ended August 31, 2025, ANVI has yet to invest in or acquire any assets or companies. This means that while the company outlines a broad and compelling strategic direction, it currently operates as a non-operational entity, a critical distinction for discerning investors.

The Absence of Core Technology and Operational Differentiators

In its current state as a non-operational holding company, ANVI does not possess its own core differentiated technology, nor does it engage in research and development initiatives. The company's strategic intent, however, is to acquire businesses that do offer such technological advantages and operational efficiencies. For instance, in the mining sector, ANVI might seek to invest in companies leveraging advanced extraction techniques or AI-driven resource management. In aerospace, potential targets could include firms at the forefront of sustainable aviation technologies or advanced materials. The "so what" for investors is that any technological edge or operational superiority would stem entirely from future, as-yet-unidentified acquisitions, rather than from ANVI's internal capabilities. The success of this strategy hinges on its ability to identify, acquire, and integrate such technologically advanced entities, a process that requires significant capital and expertise the company currently lacks.

From Crepes to Conglomerate: A History of Pivots

ANVI Global Holdings, Inc. was incorporated in Nevada on August 15, 2012, initially with the modest aim of selling crepes. This early venture was short-lived, as control of the company shifted on May 6, 2014, leading to the abandonment of the original business model. Under the leadership of Rama Mohan R. Busa, who became the principal shareholder, sole officer, and director, ANVI pivoted towards its current strategy as a global holdings company. This historical trajectory underscores a fundamental shift from a direct operational business to an investment-focused model, though the latter has yet to materialize in terms of actual investments.

Integral to ANVI's operational history are its related-party transactions. Since May 28, 2014, the company has maintained a service agreement, initially with Strategic-IT Group Inc. and later assigned to Anvi Global, Inc. (both owned by CEO Rama Mohan R. Busa), for services including office space, IT, business consulting, and investor relations. This agreement incurs a monthly expense of $12,000. Additionally, the CEO has personally advanced funds to the company since 2018 to cover operating expenses, highlighting a consistent reliance on related-party financing for its basic sustenance.

Financial Performance: A Lean Operation with Significant Deficit

ANVI's financial statements paint a picture of a company in its nascent, pre-revenue stage, characterized by minimal operations and a growing accumulated deficit. As of August 31, 2025, the company reported no revenue, a stark indicator of its non-operational status. The accumulated deficit reached $2.33 million by August 31, 2025, reflecting years of operating expenses without corresponding income.

For the three months ended August 31, 2025, ANVI reported a net loss of $57,022, an increase from $51,012 in the prior year period. This rise was primarily driven by an increase in general and administrative (G&A) expenses, which climbed by 11.80% to $57,022. Professional fees rose to $12,320 from $9,600, and other general expenses increased to $4,697 from $1,512, while the service agreement expense remained constant at $36,000. Over the six months ended August 31, 2025, the net loss was $105,270, a slight decrease from $106,109 in the comparable prior year period, primarily due to lower professional fees offsetting higher other general expenses. These figures underscore the company's ongoing cash burn, even at a minimal operational level.

Liquidity and Capital Resources: A Precarious Position

ANVI's liquidity position is highly constrained. As of August 31, 2025, the company held a cash balance of only $2,194. Net cash used in operating activities for the six months ended August 31, 2025, was $39,569, an increase from $27,508 in the prior period, indicating a growing need for funds to cover its administrative overhead. The primary source of cash has been financing activities, specifically advances from the CEO, totaling $40,220 for the six months ended August 31, 2025.

The company explicitly states it has no lines of credit or other bank financing arrangements and does not currently generate sufficient cash flow from business activities. This reliance on related-party financing and the absence of external capital sources are critical concerns. The ability to raise additional capital through future equity issuances is uncertain, and any such issuances would likely result in dilution for existing shareholders. Without adequate and timely financing, ANVI's ability to pursue its stated business endeavors could be severely restricted.

Competitive Landscape: Aspirational Contender in a Field of Giants

ANVI's stated intention to enter diverse, capital-intensive sectors positions it as an aspirational contender against well-established, global industry leaders. In mining, it would face behemoths like BHP Group (BHP), which boasts immense operational scale, global reach, and consistent revenue growth tied to commodity demand. For infrastructure and heavy earthworks, companies such as Fluor Corporation (FLR) dominate with extensive project management expertise and a global project portfolio. In health services, HCA Healthcare (HCA) operates a vast network of facilities with strong revenue generation from patient services. Lastly, in aerospace engineering, Boeing Company (BA) stands as a major player with deep technological expertise and a broad product portfolio.

ANVI, in its current non-operational state, lacks the fundamental competitive advantages that these established players possess. It has no operational scale, no proprietary technology, no established customer base, and no market share. While its structure as a holding company offers strategic flexibility for potential acquisitions, this is a theoretical advantage that has yet to be leveraged. ANVI's current financial metrics, including zero revenue and negative profitability, place it significantly behind these operational giants. For instance, while BHP demonstrates robust revenue growth and healthy operating margins, ANVI has no revenue and a 0% gross profit margin. Similarly, Fluor's consistent revenue growth and stable operating margins contrast sharply with ANVI's non-existent operational income.

The company's competitive positioning is currently weak, characterized by a complete absence of the operational execution and financial stability seen in its intended rivals. Its "competitive advantages" of strategic flexibility and potential for cost leadership in investments are entirely dependent on future, successful acquisitions, which themselves require significant capital that ANVI does not currently possess.

Risks and Challenges: Substantial Doubt and Control Weaknesses

The most pressing risk for ANVI is its ability to continue as a going concern. Management has explicitly stated that the company's lack of revenue and accumulated deficit of $2.33 million, coupled with its capital requirements for operational and marketing activities, raise "substantial doubt about the Company’s ability to continue as a going concern." The successful development of its plan of operations and the eventual attainment of profitable operations are contingent upon securing additional financing, which remains uncertain.

Furthermore, ANVI faces significant internal control weaknesses. As of August 31, 2025, management concluded that the company's disclosure controls and procedures were ineffective due to material weaknesses in internal control over financial reporting. These weaknesses include "inadequate segregation of duties and effective risk assessment" and "insufficient written policies and procedures for accounting and financial reporting." Remediation efforts are largely dependent on securing additional financing to hire qualified personnel and implement necessary policies, creating a circular dependency where financial stability is needed to address governance issues. The risk of dilution from future equity issuances also looms large for current shareholders.

Outlook: Awaiting the Catalyst

ANVI's outlook is entirely predicated on its ability to execute its acquisition strategy and secure the necessary funding. The company anticipates incurring costs related to filing Exchange Act reports and developing its business plan over the next twelve months. However, concrete guidance figures or specific acquisition targets are not available. The strategic intent is clear: to invest in businesses with strong market positions and growth potential in emerging markets. Yet, without any actual investments to date, this remains an unfulfilled promise.

The company's stated mitigation strategies for its going concern issues include pursuing financing plans, employing low-cost operational measures, and avoiding unnecessary expenditures. However, management offers no assurances that these measures will be successful. The future of ANVI Global Holdings, Inc. hinges on a significant, successful capital raise and the subsequent execution of its diversified holdings strategy.

Conclusion

ANVI Global Holdings, Inc. presents a compelling, albeit currently unfulfilled, vision of a diversified global conglomerate. Its strategic pivot towards high-growth sectors in emerging markets is ambitious, but the company's present state as a non-operational entity with no revenue and a substantial accumulated deficit casts a long shadow over this aspiration. The significant going concern warning, coupled with material weaknesses in internal controls and a precarious liquidity position, underscores the profound risks inherent in an investment in ANVI.

For investors, ANVI represents a highly speculative proposition. The investment thesis is not grounded in current operational performance or technological leadership, but rather in the potential for future, successful acquisitions and the ability to secure the substantial capital required to fund them. Until ANVI demonstrates tangible progress in executing its acquisition strategy, secures robust financing, and addresses its internal control deficiencies, it remains a company defined more by its future intentions than its current capabilities. The path to realizing its global holdings ambition is fraught with significant hurdles, making it a high-risk, high-reward proposition where the "reward" component is, as yet, entirely theoretical.