Basis of Preparation (Tables)

6 Months Ended

12 Months Ended

Jan. 31, 2026

Jul. 31, 2025

DevvStream Corp [Member]

Basis of Preparation (Tables) [Line Items]

Schedule of 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%

As of July 31, 2025, 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%