{"filing":{"accession_number":"0001140361-26-037566","cik":"0001854480","ticker":"DEVS","company_name":"DevvStream Corp.","form":"8-K","filing_date":"2026-09-24","report_date":"2026-09-21","primary_document":"ef20082767_8k.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1854480/000114036126037566/ef20082767_8k.htm"},"events":[{"id":34892,"run_id":32127,"accession_number":"0001140361-26-037566","anchor_item_number":"1.01","event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"summary":"DevvStream entered into a First Amendment to a Securities Purchase Agreement on September 21, 2026, restructuring an equity investment. The Amendment involves the issuance of common shares at discounted prices ($0.28683 and $0.1785 per share, representing 90% and 85% of VWAP respectively) in exchange for cash funding. The company is issuing 1,681,756 shares total (561,308 retained plus 1,120,448 new shares), which is dilutive to existing shareholders. While technically a private placement amendment rather than a new unregistered issuance, the substance is a dilutive equity raise at below-market pricing, characteristic of a PIPE-like transaction at a small-cap issuer under financial stress (evidenced by the restructuring of the original $5M funding commitment).","company_name":"DevvStream Corp.","ticker":"DEVS","filing_date":"2026-09-24","form":"8-K","submitted_at":null,"items":[{"id":38756,"accession_number":"0001140361-26-037566","item_number":"1.01","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"DevvStream entered into a First Amendment to a Securities Purchase Agreement on September 21, 2026, restructuring an equity investment. The Amendment involves the issuance of common shares at discounted prices ($0.28683 and $0.1785 per share, representing 90% and 85% of VWAP respectively) in exchange for cash funding. The company is issuing 1,681,756 shares total (561,308 retained plus 1,120,448 new shares), which is dilutive to existing shareholders. While technically a private placement amendment rather than a new unregistered issuance, the substance is a dilutive equity raise at below-market pricing, characteristic of a PIPE-like transaction at a small-cap issuer under financial stress (evidenced by the restructuring of the original $5M funding commitment).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-24T20:17:13.440884+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":38756,"accession_number":"0001140361-26-037566","item_number":"1.01","item_title":null,"event_type":"dilutive_issuance","event_domain":"financial","is_material":true,"confidence":0.85,"reasoning":"DevvStream entered into a First Amendment to a Securities Purchase Agreement on September 21, 2026, restructuring an equity investment. The Amendment involves the issuance of common shares at discounted prices ($0.28683 and $0.1785 per share, representing 90% and 85% of VWAP respectively) in exchange for cash funding. The company is issuing 1,681,756 shares total (561,308 retained plus 1,120,448 new shares), which is dilutive to existing shareholders. While technically a private placement amendment rather than a new unregistered issuance, the substance is a dilutive equity raise at below-market pricing, characteristic of a PIPE-like transaction at a small-cap issuer under financial stress (evidenced by the restructuring of the original $5M funding commitment).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-24T20:17:13.440884+00:00","company_name":"DevvStream Corp.","ticker":"DEVS","filing_date":"2026-09-24"}]}