Basis of preparation (Tables)

9 Months Ended

Apr. 30, 2025

As of April 30, 2025, the Company’s subsidiaries were:

Name of subsidiary	Place of incorporation	Ownership
Devv Holdings	Vancouver, British Columbia		100	%
Devvstream, Inc. (“DESG”)	Delaware, USA		100	%
DevvESG Streaming Finco Ltd (“Finco”)	British Columbia, Canada		100	%