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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: <table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">Level 1:</td> <td style="width: 90%; text-align: justify">Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level 2:</td> <td style="text-align: justify">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.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level 3:</td> <td style="text-align: justify">Level 3 inputs are unobservable inputs.</td></tr> </table> 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. 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.

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: <table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 10%; text-align: justify">Level 1:</td> <td style="width: 90%; text-align: justify">Level 1 inputs are unadjusted quoted prices in active markets for identical assets or liabilities.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level 2:</td> <td style="text-align: justify">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.</td></tr> <tr style="vertical-align: top"> <td style="text-align: justify"> </td> <td style="text-align: justify"> </td></tr> <tr style="vertical-align: top"> <td style="text-align: justify">Level 3:</td> <td style="text-align: justify">Level 3 inputs are unobservable inputs.</td></tr> </table> 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.

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.

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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.

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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 $<span id="xdx_90B_ecustom--ServiceFeeExpense_c20140527__20140528__us-gaap--RelatedPartyTransactionAxis__custom--ServiceAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AnviGlobalIncMember_z4nS9LplLAv" title="Monthly service fee">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 $<span id="xdx_90C_eus-gaap--AccountsPayableOtherCurrent_iI_c20260531__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AnviGlobalIncMember_zKA2zMvJhhr4" title="Accounts payable due to related party">828,000 and $<span id="xdx_904_eus-gaap--AccountsPayableOtherCurrent_iI_c20260228__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--AnviGlobalIncMember_zvftAAm4NYcb" title="Accounts payable due to related party">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.

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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 <table cellpadding="0" id="xdx_897_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zbgMBf4iqIfc" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details)"> <tr style="background-color: White"> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">Schedule of net deferred tax assets</td> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify"> </td></tr> <tr> <td style="padding: 0.75pt"> </td> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">Three Months Ended May 31, 2026</td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">Federal statutory tax rate</td> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">21.0%</td></tr> <tr style="background-color: White"> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">Change in valuation allowance</td> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">(21.0%)</td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">Effective income tax rate</td> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">0.0%</td></tr> </table> 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.

<table cellpadding="0" id="xdx_897_eus-gaap--ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock_zbgMBf4iqIfc" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%" summary="xdx: Disclosure - INCOME TAXES (Details)"> <tr style="background-color: White"> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">Schedule of net deferred tax assets</td> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify"> </td></tr> <tr> <td style="padding: 0.75pt"> </td> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">Three Months Ended May 31, 2026</td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">Federal statutory tax rate</td> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">21.0%</td></tr> <tr style="background-color: White"> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">Change in valuation allowance</td> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">(21.0%)</td></tr> <tr style="background-color: rgb(204,238,255)"> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">Effective income tax rate</td> <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify">0.0%</td></tr> </table>

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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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