TABLE OF CONTENTS As filed with the United States Securities and Exchange Commission on November 25, 2025. Registration No. 333-289815 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Pre-Effective Amendment No. 3 to FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 DEVVSTREAM CORP. (Exact name of registrant as specified in its charter) (State or other jurisdiction of incorporation or organization) Alberta, Canada 001-40977 86-2433757 (Commission File Number) (I.R.S. Em ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal year ended July 31, 2025 ☐ TRANSITION REPORT PURSUANT TO SECTIONS 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from__________ to ___________ Commission file number 001-40977 DEVVSTREAM CORP. (Exact name of registrant as specified in its charter) 2108 N St., Suite 4254 Sacramento, California (Add ...

TABLE OF CONTENTS As filed with the United States Securities and Exchange Commission on October 20, 2025. Registration No. 333-289815 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Pre-Effective Amendment No. 2 to FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 DEVVSTREAM CORP. (Exact name of registrant as specified in its charter) (State or other jurisdiction of Alberta, Canada 001-40977 86-2433757 (Commission File Number) 2108 N St., Suite 4254 Sacramento, Califor ...

TABLE OF CONTENTS As filed with the United States Securities and Exchange Commission on September 30, 2025. Registration No. 333-289815 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Pre-Effective Amendment No. 1 to FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 DEVVSTREAM CORP. (Exact name of registrant as specified in its charter) (State or other jurisdiction of incorporation or organization) Alberta, Canada 001-40977 86-2433757 (Commission File Number) (I.R.S. E ...

TABLE OF CONTENTS As filed with the United States Securities and Exchange Commission on August 22, 2025. Registration No. 333- UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 DEVVSTREAM CORP. (Exact name of registrant as specified in its charter) Alberta, Canada 001-40977 86-2433757 (State or other jurisdiction of (Commission File Number) (I.R.S. Employer Identification No.) 95816 (Zip Code) 2108 N St., Suite 4254 Sacra ...

股权与股份变动 - [2023年12月21日，赞助商将500万股B类普通股转换为A类普通股，转换后A类普通股发行和流通6717578股，B类普通股发行和流通75万股][182] - [2024年12月27日，新上市公司向服务提供商发行412478股普通股作为服务报酬][187] - [公司与CCM约定，业务合并完成时支付250万美元咨询费，交易费为募资总额和信托账户释放资金总和的4%，还可能支付最高50万美元的酌情费用；2024年10月28日修订协议，公司和赞助商需立即支付1031779股A类普通股][184][185][186] 募资与费用 - [公司于2021年11月1日完成首次公开募股，发行2300万单位，每单位售价10美元，同时完成向赞助商私募1120万份认股权证，每份1美元，募资1120万美元][171][172] - [截至2024年9月30日，第一张本票已提取150万美元，第二张本票已提取147.5万美元][178][179] - [承销商有权在公司首次业务合并完成时获得首次公开发行中每单位约0.376美元的递延承销费，总计865万美元，2023年第三季度承销商放弃了收取递延承销费的权利，公司因此确认30.9534万美元的收入，并将834.0466万美元计入累计亏损][205] 业务合并 - [2024年11月6日，公司完成与DevvStream的业务合并，管理层过渡，新上市公司管理层继续与顾问合作完成备案工作][175][176] 财务状况与业绩 - [截至2024年9月30日，公司未开展任何运营，未产生运营收入，仅获得首次公开募股所得现金及现金等价物的利息收入作为非运营收入][195] - [2024年第三季度公司净亏损101.1733万美元，运营成本为137.2525万美元，所得税拨备为4.0918万美元，部分被运营账户利息收入116美元、认股权证公允价值变动22.7万美元和信托收益17.4594万美元抵消][196] - [2023年第三季度公司净亏损177.0907万美元，运营成本为248.578万美元，认股权证公允价值变动为22.7万美元，所得税拨备为15.4799万美元，部分被分配给认股权证的发行成本回收30.9534万美元、运营账户利息收入2434美元和信托收益78.4704万美元抵消][197] - [2024年前九个月公司净亏损386.3631万美元，运营成本为406.5418万美元，认股权证公允价值变动为22.7万美元，所得税拨备为21.7448万美元，部分被运营账户利息收入1479美元和信托收益64.4756万美元抵消][198] - [2023年前九个月公司净亏损71.9242万美元，运营成本为402.755万美元，认股权证公允价值变动为68.1万美元，所得税拨备为93.8294万美元，部分被分配给认股权证的发行成本回收30.9534万美元、运营账户利息收入1.3363万美元和信托收益460.4705万美元抵消][199] 持续经营能力 - [公司管理层认为首次公开募股后的资金可能无法维持运营一年，业务合并前的强制清算和后续解散引发对持续经营能力的重大怀疑，业务合并完成后，公司可能没有足够营运资金满足需求][188][189] 外部影响因素 - [公司运营和完成初始业务合并的能力受金融市场低迷、油价上涨、通胀、利率上升、供应链中断、消费者信心和支出下降以及地缘政治不稳定等因素不利影响][191] 税务相关 - [2022年《降低通胀法案》规定对美国上市公司某些股票回购征收1%消费税，公司需在2024年10月31日前申报并缴纳2023年1月1日至12月31日期间的消费税，受飓风影响的纳税人可延至2025年2月；若未全额支付，将面临10%的年利率和最高25%的欠缴罚款][192][193][194] - [2024年9月30日和2023年12月31日，公司分别有2.5843万美元和7.5773万美元的受限现金，与从信托账户提取用于预留缴税的资金有关，截至本10 - Q表格提交时，从信托账户提取的2.5843万美元超额资金尚未返还][202] 债务情况 - [截至2024年9月30日，公司没有任何长期债务义务、资本租赁义务、经营租赁义务、采购义务或长期负债][200] 日常费用支付 - [公司同意每月向发起人支付1万美元，用于提供办公空间、公用事业以及秘书和行政支持，业务合并完成后停止支付这些月费][201] 认股权证核算 - [公司将首次公开发行和私募发行的认股权证作为负债按公允价值核算，在每个报告期对其进行重新计量，公允价值使用内部估值模型估算][207] 公司类型与报告豁免 - [公司是“新兴成长型公司”，可享受某些报告要求的豁免，选择不放弃延长的过渡期，采用新的或修订的财务会计准则的时间与私人公司一致][209][210]

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Delaware 001-40977 86-2433757 (State or other jurisdiction of incorporation or organization) (Commission File Number) (I.R.S. Employer Identification Number) 250 Park Avenue Ste 911 New York, New York 10177 (Address of principal executive offices) (Zip Code) Title of each class Trading Symbol(s) Name of each exchange on which registered Units, each consisting of one share of Class A common stock, $0.0001 par value, and one-half of one r ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Delaware 001-40977 86-2433757 (State or other jurisdiction of incorporation or organization) (Commission File Number) (I.R.S. Employer Identification Number) 250 Park Avenue Ste 911 New York, New York 10177 (Address of principal executive offices) (Zip Code) Title of each class Trading Symbol(s) Name of each exchange on which registered Units, each consisting of one share of Class A common stock, $0.0001 par value, and one-half of one r ...

SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-K (Mark One) ☒ ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 For the fiscal period ended December 31, 2023 ☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934 For the transition period from to FOCUS IMPACT ACQUISITION CORP. (Exact name of registrant as specified in its charter) (State or other jurisdiction of incorporation or organization) (Commission File Number) ( ...

UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Delaware 001-40977 86-2433757 (State or other jurisdiction of incorporation or organization) (Commission File Number) (I.R.S. Employer Identification Number) 250 Park Avenue Ste 911 New York, New York 10177 (Address of principal executive offices) (Zip Code) Title of each class Trading Symbol(s) Name of each exchange on which registered Units, each consisting of one share of Class A common stock, $0.0001 par value, and one-half of one r ...