FAIR VALUE MEASUREMENTS

12 Months Ended

Jul. 31, 2025

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

NOTE 8: FAIR VALUE MEASUREMENTS

The following table presents information about our financial instruments that are measured at fair value on a recurring basis as of July 31, 2025 and 2024:

		Fair Value Measurements at
		July 31, 2025												July 31, 2024
		Level 1				Level 2				Total				Level 1				Level 2				Total
Financial Assets:
Cash and cash equivalents		$	10,493,808			$	-			$	10,493,808			$	862,089			$	-			$	862,089
Short-term investments			7,372,473				-				7,372,473				-				-				-
Total assets measured at fair value		$	17,866,281			$	-			$	17,866,281			$	862,089			$	-			$	862,089

Financial liabilities:
Warrants liability		$	151,586			$	186,086			$	337,672			$	760,657			$	335,379			$	1,096,036
Total liabilities measured at fair value		$	151,586			$	186,086			$	337,672			$	760,657			$	335,379			$	1,096,036

The Company classifies its cash equivalents, short-term investments and the liability in respect of publicly traded warrants within Level 1 because they are valued using the quoted market prices in active markets. The Company holds level 1 short term investments with coupon rates ranging between 3.00% to 5.51%

The fair value of the warrant liability for non-public warrants is measured using inputs other than quoted prices included in Level 1 that are observable for the liability either directly or indirectly, and thus are classified as Level 2 financial instruments.

BriaCell Therapeutics Corp

Notes to the Consolidated Financial Statements

For the Years Ended July 31, 2025 and 2024

(Expressed in US Dollars, except share and per share data and unless otherwise indicated)