subs2srs can sreate Anki files, it is a small utility that allows you to create Anki (flash card software) import files based on your favorite foreign language movies and TV shows to aid in the language learning process. Supported platforms: Windows (using .Net) and Linux (using Mono).

This utility will parse through subtitle files, extract the dialog and timing information, and then use that information to generate audio clips, snapshots, and video clips for each line of dialog.

The following subtitle types are supported:
1. Subrip (.srt)
2. Advanced Substation Alpha (.ass, .ssa)
3. Vobsub (.idx/.sub)
4. Lyric (.lrc)
5. Transcriber (.trs)

Probably because the subtitles are not encoding in UTF-8. By default, subs2srs expects UTF-8 encoded subtitles.

The license of this software is Free, you can free download and free use this video utility software.