"Hipposideros besaoka" is known from numerous jaw bones and isolated teeth.The material is identifiable as "Hipposideros" by the dental formula of (one incisor, one canine, two premolars, and three molars in the upper dentition on both the left and right; two incisors, one canine, two premolars, and three molars in the lower dentition on the left and right); the second upper premolar (P2) is shifted out of the toothrow toward the side of the skull, so that the canine (C1) and P4 touch or nearly touch; and the second lower premolar (p2) is large and has a broad, steep facet on the buccal (outer) side.