{"url_path":"/sec/anvi/10-k/2026/item-7","section_key":"item-7","section_title":"Item 7 MANAGEMENT’S DISCUSSION AND ANALYSIS","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-03","source_url":"https://www.sec.gov/Archives/edgar/data/1570132/0001079973-26-000779-index.html","accession_number":"0001079973-26-000779","cik":"0001570132","ticker":"ANVI","issuer_name":"ANVI GLOBAL HOLDINGS, INC.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1570132/0001079973-26-000779-index.html","primary_entity_key":"0001570132","primary_entity_name":"ANVI GLOBAL HOLDINGS, INC."},"word_count":721,"has_tables":true,"body_markdown":"**ITEM 7. MANAGEMENT’S DISCUSSION AND ANALYSIS\nOF FINANCIAL CONDITION AND RESULTS OF OPERATIONS**\n\n \n\nThe following discussion should be read in conjunction\nwith our financial statements, including the notes thereto, appearing elsewhere in this annual report. The following discussion contains\nforward-looking statements that reflect our plans, estimates and beliefs. Our actual results could differ materially from those discussed\nin the forward-looking statements. Our audited financial statements are stated in United States Dollars and are prepared in accordance\nwith United States Generally Accepted Accounting Principles.\n\n  \n\n**Results of Operations**\n\n \n\nThe Company has incurred losses since inception\nresulting in an accumulated deficit of $2,480,849 as of February 28, 2026. Our financial statements have been prepared assuming that we\nwill continue as a going concern and, accordingly, do not include adjustments relating to the recoverability and realization of assets\nand classification of liabilities that might be necessary should we be unable to continue in operation.\n\n \n\nWe expect we will require additional capital to\nmeet our long-term operating requirements, if and when we acquire any assets or a business. We expect to raise additional capital through,\namong other things, the sale of equity or debt securities.\n\n \n\n**Fiscal year ended February 28, 2026 compared\nto the fiscal year ended February 28, 2025**\n\n \n\n*Revenue*\n\n* *\n\nWe did not recognize any revenue for the years\nended February 28, 2026 and 2025.\n\n \n\n*Operating Expenses*\n\nGeneral and administrative expenses were $196,933\nfor the year ended February 28, 2026, compared to $203,734 for the year ended February 28, 2025, a decrease of only $6,801 or 3.3%. In\nthe current year, we incurred $144,000 of expenses from our service agreement with Anvi Global Inc. (Note 5), professional fees of $25,419,\nOTC fees of $17,445, transfer agent fees of $1,200 and other general expenses of $8,869. In the prior period, we incurred $144,000 of\nexpense from our service agreement with Anvi Global Inc., professional fees of $35,792, OTC fees of $15,700, transfer agent fees of $1,300\nand other general expenses of $6,942.\n\n \n\n*Net Loss*\n\nOur net loss for\nthe year ended February 28, 2026, was $196,933 compared\nto $203,734 for the year ended February 28, 2025.\n\n \n\n**Liquidity and Capital Resources**\n\n \n\n*Cash Flows from Operating Activities*\n\nWe have not generated positive cash flows from\noperating activities. For the year ended February 28, 2026, net cash flows used in operating activities was $65,708 compared to $54,591\nin the prior year.\n\n \n\n*Cash Flows from Financing Activities*\n\nWe have financed our operations primarily from\nadvances from our CEO. For the year ended February 28, 2026, we received $66,020 from our CEO compared to $54,800 in the prior year.\n\n \n\n**Off-Balance Sheet Arrangements**\n\n \n\nWe have not entered into any off-balance sheet\narrangements and do not have any holdings in variable interest entities.\n\n \n\n**Critical Accounting Policies and Estimates**\n\n \n\nRefer to Note 2 of our financial statements contained\nelsewhere in this Annual Report for a summary of our critical accounting policies and recently adopted and issued accounting standards.\n\n \n\n3 \n\n \n\n**PLAN OF OPERATION AND FUNDING**\n\n** **\n\nWe have no lines of credit or other bank financing\narrangements. We will need additional capital and/or revenues to meet our long-term operating requirements. If and when we commence any\noperations, additional issuances of equity or convertible debt securities will result in dilution to our current shareholders. Further,\nsuch securities might have rights, preferences or privileges senior to our common stock. Additional financing may not be available upon\nacceptable terms, or at all. If adequate funds are not available or are not available on acceptable terms, we may not be able to take\nadvantage of prospective new business endeavors or opportunities, which could significantly and materially restrict our business operations.\n\n \n\nWe do not currently engage in enough business\nactivities that provide cash flow. During the next twelve months we anticipate incurring costs related to:\n\n \n\n \n(i)\nfiling of Exchange Act reports, and\n\n \n(ii)\ncosts relating to developing our business plan\n\n  \n\nMATERIAL COMMITMENTS\n\n \n\nAs of the date of this Annual Report, we do not\nhave any material commitments.\n\n \n\n \n\nGOING CONCERN\n\n \n\nThe independent auditors' report accompanying\nour February 28, 2026 and 2025 financial statements contains an explanatory paragraph expressing substantial doubt about our ability to\ncontinue as a going concern. The financial statements have been prepared \"assuming that we will continue as a going concern,\"\nwhich contemplates that we will realize assets and satisfy liabilities and commitments in the ordinary course of business."}