 A cladistic analysis using morphological data suggests that "H. besaoka" is most closely related to the mainland African "H. gigas" and "H. vittatus", previously included in "H. commersoni", and somewhat more distantly to "H. commersoni" itself.Samonds also found "Hipposideros" material in other sites at Anjohibe, but did not assign it to "H. besaoka".In Old SE, also at most 10,000 years old, a single fourth upper premolar (P4) was found with dimensions different from those seen in both "H. commersoni" and "H. besaoka" and lacking a cusp on the front lingual (inner) corner, present in both other species; Samonds assigned this specimen to "Hipposideros" sp.