Basis of preparation (Tables)

6 Months Ended

Jan. 31, 2026

Basis of preparation [Abstract]

Subsidiaries

As of January 31, 2026, the Company’s subsidiaries were:


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