SHAREHOLDERS’ EQUITY (Tables)
|
9 Months Ended |
Apr. 30, 2026 |
|---|
| Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
| SCHEDULE OF CHANGE IN FAIR VALUE OF WARRANTS |
The
following table presents the summary of the changes in the fair value of the warrants:
SCHEDULE OF CHANGE IN FAIR VALUE OF WARRANTS
| | |
Warrants liability | |
| | |
| |
| Balance as of August 1, 2025 | |
$ | 337,672 | |
| Change in fair value during the period | |
| (265,818 | ) |
| Balance as of April 30, 2026 | |
$ | 71,854 | |
|
| SCHEDULE OF VALUATION OF NON PUBLIC OFFERING BROKER WARRANTS |
The
key inputs used in the valuation of the non-public warrants as of April 30, 2026 and at July 31, 2025 were as follows:
SCHEDULE OF VALUATION OF NON PUBLIC OFFERING BROKER WARRANTS
| |
|
April
30, 2026 |
|
|
July
31, 2025 |
|
| |
|
|
|
|
|
|
| Share
price |
|
$ |
4.18 |
|
|
$ |
7.50 |
|
| Exercise
price |
|
$ |
796.88-928.50 |
|
|
$ |
796.88-928.50
|
|
| Expected
life (years) |
|
|
0.10-0.60 |
|
|
|
0.57-1.35 |
|
| Volatility |
|
|
67-146 |
% |
|
|
157-209 |
% |
| Dividend
yield |
|
|
0 |
% |
|
|
0 |
% |
| Risk
free rate |
|
|
3.67-3.69 |
% |
|
|
4.10 |
% |
|
| SCHEDULE OF BRIA PRO WARRANTS |
The
key inputs used in the valuation of the of the BriaPro Warrant Shares as of April 30, 2026 were as follows:
SCHEDULE OF BRIA PRO WARRANTS
| |
|
August
31, 2023
(Effective
Date) |
|
|
April
30, 2026 |
|
| |
|
|
|
|
|
|
| Share
price |
|
$ |
0.0365 |
|
|
$ |
0.0365 |
|
| Exercise
price |
|
$ |
0.0206-0.0308 |
|
|
$ |
0.0318 |
|
| Expected
life (years) |
|
|
2.21-3.27 |
|
|
$ |
0.10-0.60 |
|
| Volatility |
|
|
100 |
% |
|
|
67-146 |
% |
| Dividend
yield |
|
|
0 |
% |
|
|
0 |
% |
| Risk
free rate |
|
|
4.40 |
% |
|
|
2.28-2.42 |
% |
|
| Share Purchase Warrants [Member] |
|
| Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
| SUMMARY OF CHANGES IN WARRANTS |
A
summary of changes in share purchase warrants for the nine-month period ending April 30, 2026 is presented below:
SUMMARY OF CHANGES IN WARRANTS
| | |
Number of warrants outstanding | | |
Weighted average exercise
price | |
| Balance, July 31, 2025 | |
| 1,653,914 | | |
$ | 58.27 | |
| Expired | |
| (26,324 | ) | |
| 794.29 | |
| Granted in the January 2026 Offering | |
| 5,366,726 | | |
| 6.93 | |
| Balance, April 30, 2026 | |
| 6,994,316 | | |
| 16.11 | |
|
| SCHEDULE OF WARRANTS OUTSTANDING |
SCHEDULE OF WARRANTS OUTSTANDING
Number of Warrants | | |
Exercise
Price | | |
Exercisable At April 30, 2026 | | |
Expiry Date |
| | (*)27,820 | | |
$ | 928.50 | | |
| 27,820 | | |
December 7, 2026 |
| | 16,019 | | |
$ | 316.50 | | |
| 16,019 | | |
November 17, 2029 |
| | 27,753 | | |
$ | 127.50 | | |
| 27,753 | | |
October 2, 2029 |
| | 49,333 | | |
$ | 140.63 | | |
| 49,333 | | |
December 12, 2029 |
| | 306,665 | | |
$ | 52.50 | | |
| 306,665 | | |
April 28, 2030 |
| | 1,200,000 | | |
$ | 15.00 | | |
| 1,200,000 | | |
July 15, 2030 |
| | 5,366,726 | | |
$ | 6.93 | | |
| 5,366,726 | | |
January 15, 2031 |
| | 6,994,316 | | |
| | | |
| 6,994,316 | | |
|
| (*) |
Briacell
Legacy Warrants – see note 1(e) and note 4(a) |
|
| Compensation Warrants [Member] |
|
| Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
| SUMMARY OF CHANGES IN WARRANTS |
SUMMARY OF CHANGES IN WARRANTS
| |
|
Number
of warrants
outstanding |
|
|
Weighted
average
exercise
price |
|
| Balance,
July 31, 2025 |
|
|
28,072 |
|
|
|
93.54 |
|
| Expired |
|
|
(147 |
) |
|
|
751.22 |
|
| Granted
in the January 2026 Offering |
|
|
161,001 |
|
|
|
8.39 |
|
| Balance,
April 30, 2026 |
|
|
188,926 |
|
|
$ |
20.46 |
|
|
| SCHEDULE OF WARRANTS OUTSTANDING |
SCHEDULE OF WARRANTS OUTSTANDING
Number of Warrants | | |
Exercise
Price | | |
Exercisable At April 30, 2026 | | |
Expiry Date |
| | (*)164 | | |
$ | 928.50 | | |
| 164 | | |
June 7, 2026 |
| | 333 | | |
$ | 348.00 | | |
| 333 | | |
May 17, 2029 |
| | 4,108 | | |
$ | 129.38 | | |
| 4,108 | | |
September 12, 2029 |
| | 1,709 | | |
$ | 182.81 | | |
| 1,709 | | |
October 2, 2029 |
| | 2,466 | | |
$ | 140.63 | | |
| 2,466 | | |
December 12, 2029 |
| | 3,812 | | |
$ | 50.00 | | |
| 3,812 | | |
February 5, 2030 |
| | 15,333 | | |
$ | 56.50 | | |
| 15,333 | | |
April 28, 2030 |
| | 161,001 | | |
$ | 8.39 | | |
| 161,001 | | |
January 15, 2031 |
| | 188,926 | | |
| | | |
| 188,926 | | |
|
| (*) |
Briacell
Legacy Warrants – see note 1(e) and note 4(a) |
|