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
Operating activities
Net loss for the period	(6,197,316)^†	(3,414,563)^†	(521,546)	(6,975,796)^†
Items not affecting cash:
Depreciation	0^†	0^†	0	0^†
Share based compensation	5,783^†	56,306^†	60,332	98,389^†
Change in fair value of derivative liabilities	0^†	0^†	1,500	0^†
Change in fair value of mandatory convertible debentures	0^†	0^†	0	0^†
Change in fair value of warrant liabilities	(1,437,604)^†	(1,474,301)^†	(2,283,298)	3,922,616^†
Change in fair value of stock option liabilities	(25,307)^†	(29,464)^†	(71,959)	97,816^†
Gain on settlement of accounts payable	(17,007)^†	0^†	0	0^†
Loss on investment in associate	9,221^†	10,610^†	89,567	106,357^†
Loss on revaluation of cryptocurrencies	329,371^†	1,689,591^†	423,481	—
Impairment of carbon credits	1,738^†	—	—	16,278^†
Retirement of carbon credits	0^†	0^†	50,000	—
Stop-loss provision loss	9,202^†	19,810^†	29,530	(36,013)^†
Staking income	(15,687)^†	(25,911)^†	(14,334)	—
Accrued interest	208,017^†	286,201^†	271,200	155,687^†
Accretion expense	196,151^†	238,096^†	230,015	119,571^†
Changes in non-cash working capital items:
Trade receivable	473^†	(660)^†	320	1,804^†
GST receivable	26,809^†	(6,412)^†	(11,129)	(17,638)^†
Other receivables	0^†	—	—	—
Carbon credits	781^†	4,726^†	(49,150)	(45,307)^†
Prepaid expenses	239,009^†	(218,232)^†	(117,021)	(79,898)^†
Accounts payable and accrued liabilities	664,617^†	(32,216)^†	(1,125,330)	969,830^†
Net cash used in operating activities	(1,501,117)^†	(2,900,458)^†	(3,037,822)	(1,666,304)^†
Investing activities
Cash assumed on RTO	0^†	—	—	0^†
Purchase of cryptocurrencies	0^†	(100)^†	(5,125,000)	—
Net cash (used in) provided by investing activities	(899,900)^†	(100)^†	(5,125,000)	0^†
Financing activities
Proceeds from convertible debentures	—	0^†	0	9,115,000^†
Proceeds from warrant exercise	0^†	0^†	0	0^†
Proceeds from PIPE financing	0^†	—	—	0^†
Proceeds from ELOC drawdown	0^†	1,088,497^†	567,455	2,398,400^†
Repayment of convertible debentures	—	(191,188)^†	(156,764)	—
Net cash provided by financing activities	586,550^†	2,897,313^†	410,691	11,513,400^†
Effect of exchange rate changes on cash	(18)^†	(224)^†	96	13^†
Net decrease in cash and restricted cash	(1,814,485)^†	(3,469)^†	(7,752,035)	9,847,109^†
Cash and restricted cash, Beginning	2,095,607	2,099,076	9,851,111	4,002
Cash and restricted cash, Ending	281,122	2,095,607	2,099,076	9,851,111
Presented as:
Cash, Ending	—	—	2,099,076	—
Supplemental information:
Taxes paid	0^†	0^†	0	0^†
Interest paid	62,946^†	347,952^†	0	0^†
Fair value of warrants exercised	0^†	0^†	0	0^†
Fair value of securities issued for the RTO (Note 4)	0^†	—	—	0^†
Fair value of securities issued for settlement of accounts payable	1,000,000^†	—	—	0^†
Fair value of securities issued for services	0^†	—	—	0^†
Fair value of securities issued for carbon credits	0^†	—	—	0^†
Fair value of securities issued for the acquisition of interest in associate	0^†	—	—	0^†
Fair value of securities issued for ELOC commitment	0^†	—	—	0^†
Repayment of convertible debentures from ELOC drawdown proceeds	28,247^†	362,841^†	189,145	448,151^†

† 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.