DEVS · As filed with the SEC
DevvStream cash flow statement, by quarter
The statement as DevvStream presents it in its 10-Q and 10-K: its own lines, labels and order. Tables over time lines up standardized figures across every filing.
CONDENSED CONSOLIDATED INTERIM STATEMENTS OF CASH FLOWS · USD
| USD | Q3 FY26† 3 months ended Apr 30, 2026 | Q2 FY26† 3 months ended Jan 31, 2026 | Q1 FY26 3 months ended Oct 31, 2025 | Q4 FY25† 3 months ended Jul 31, 2025 | Q3 FY25† 3 months ended Apr 30, 2025 | Q2 FY25 3 months ended Jan 31, 2025 | Q3 2024† 3 months ended Sep 30, 2024 | Q2 2024† 3 months ended Jun 30, 2024 |
|---|---|---|---|---|---|---|---|---|
| Operating activities | ||||||||
| Net loss for the period | (6,197,316)† | (3,414,563)† | (521,546) | (6,975,796)† | 3,522,625† | — | (1,011,733)† | (617,629)† |
| Items not affecting cash: | ||||||||
| Depreciation | 0† | 0† | 0 | 0† | 231† | — | — | — |
| Share based compensation | 5,783† | 56,306† | 60,332 | 98,389† | 191,681† | — | — | — |
| Change in fair value of derivative liabilities | 0† | 0† | 1,500 | 0† | 0† | — | — | — |
| Change in fair value of mandatory convertible debentures | 0† | 0† | 0 | 0† | 0† | — | — | — |
| Change in fair value of warrant liabilities | (1,437,604)† | (1,474,301)† | (2,283,298) | 3,922,616† | (5,641,785)† | — | (227,000)† | (227,000)† |
| Change in fair value of stock option liabilities | (25,307)† | (29,464)† | (71,959) | 97,816† | (116,982)† | — | — | — |
| Gain on settlement of accounts payable | (17,007)† | 0† | 0 | 0† | 0† | — | — | — |
| Loss on investment in associate | 9,221† | 10,610† | 89,567 | 106,357† | 298,804† | — | — | — |
| Loss on revaluation of cryptocurrencies | 329,371† | 1,689,591† | 423,481 | — | 0† | — | — | — |
| Impairment of carbon credits | 1,738† | — | — | 16,278† | (18)† | — | — | — |
| Retirement of carbon credits | 0† | 0† | 50,000 | — | 0† | — | — | — |
| Stop-loss provision loss | 9,202† | 19,810† | 29,530 | (36,013)† | 76,535† | — | — | — |
| Staking income | (15,687)† | (25,911)† | (14,334) | — | 0† | — | — | — |
| Accrued interest | 208,017† | 286,201† | 271,200 | 155,687† | 73,304† | — | — | — |
| Accretion expense | 196,151† | 238,096† | 230,015 | 119,571† | 57,908† | — | — | — |
| Changes in non-cash working capital items: | ||||||||
| Trade receivable | 473† | (660)† | 320 | 1,804† | (9,164)† | — | — | — |
| GST receivable | 26,809† | (6,412)† | (11,129) | (17,638)† | (6,661)† | — | — | — |
| Other receivables | 0† | — | — | — | 0† | — | — | — |
| Carbon credits | 781† | 4,726† | (49,150) | (45,307)† | 2,096† | — | — | — |
| Prepaid expenses | 239,009† | (218,232)† | (117,021) | (79,898)† | (56,849)† | — | 24,354† | (31,527)† |
| Accounts payable and accrued liabilities | 664,617† | (32,216)† | (1,125,330) | 969,830† | 896,454† | — | 1,066,067† | 526,474† |
| Due to related party | — | — | — | — | — | — | 30,000† | 30,000† |
| Net cash used in operating activities | (1,501,117)† | (2,900,458)† | (3,037,822) | (1,666,304)† | (711,821)† | — | (241,988)† | (885,689)† |
| Investing activities | ||||||||
| Cash assumed on RTO | 0† | — | — | 0† | 0† | — | — | — |
| Purchase of cryptocurrencies | 0† | (100)† | (5,125,000) | — | 0† | — | — | — |
| Net cash (used in) provided by investing activities | (899,900)† | (100)† | (5,125,000) | 0† | 0† | — | (63,055)† | 352,030† |
| Financing activities | ||||||||
| Proceeds from convertible debentures | — | 0† | 0 | 9,115,000† | 218,000† | — | — | — |
| Proceeds from warrant exercise | 0† | 0† | 0 | 0† | 0† | — | — | — |
| Proceeds from PIPE financing | 0† | — | — | 0† | 0† | — | — | — |
| Proceeds from ELOC drawdown | 0† | 1,088,497† | 567,455 | 2,398,400† | 481,530† | — | — | — |
| Repayment of convertible debentures | — | (191,188)† | (156,764) | — | — | — | — | — |
| Net cash provided by financing activities | 586,550† | 2,897,313† | 410,691 | 11,513,400† | 699,530† | — | 300,000† | 525,000† |
| Effect of exchange rate changes on cash | (18)† | (224)† | 96 | 13† | (372)† | — | — | — |
| Net decrease in cash and restricted cash | (1,814,485)† | (3,469)† | (7,752,035) | 9,847,109† | (12,663)† | — | — | — |
| Cash and restricted cash, Beginning | 2,095,607 | 2,099,076 | 9,851,111 | 4,002 | 16,665 | 27,875 | 32,918 | 41,577 |
| Cash and restricted cash, Ending | 281,122 | 2,095,607 | 2,099,076 | 9,851,111 | 4,002 | 16,665 | 27,875 | 32,918 |
| Presented as: | ||||||||
| Cash, Ending | — | — | 2,099,076 | — | — | — | — | — |
| Supplemental information: | ||||||||
| Taxes paid | 0† | 0† | 0 | 0† | 0† | — | — | — |
| Interest paid | 62,946† | 347,952† | 0 | 0† | 0† | — | — | — |
| Fair value of warrants exercised | 0† | 0† | 0 | 0† | 0† | — | — | — |
| Fair value of securities issued for the RTO (Note 4) | 0† | — | — | 0† | 0† | — | — | — |
| Fair value of securities issued for settlement of accounts payable | 1,000,000† | — | — | 0† | 0† | — | — | — |
| Fair value of securities issued for services | 0† | — | — | 0† | 0† | — | — | — |
| Fair value of securities issued for carbon credits | 0† | — | — | 0† | 0† | — | — | — |
| Fair value of securities issued for the acquisition of interest in associate | 0† | — | — | 0† | 0† | — | — | — |
| Fair value of securities issued for ELOC commitment | 0† | — | — | 0† | 58,333† | — | — | — |
| Repayment of convertible debentures from ELOC drawdown proceeds | 28,247† | 362,841† | 189,145 | 448,151† | 0† | — | — | — |
† Derived: worked out from the filings, not stated in them. A fourth quarter is the 10-K year less the nine months in the third-quarter 10-Q; a quarter of cash flows is year to date less the prior year to date.
As filed on EDGAR · Not affiliated with the U.S. SEC · Not investment advice. Each column links to its filing.