SHAREHOLDERS’ EQUITY (Tables)
|
12 Months Ended |
Jul. 31, 2026 |
|---|
| Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
| SCHEDULE OF CHANGE IN FAIR VALUE OF WARRANTS |
SCHEDULE OF CHANGE IN FAIR VALUE OF WARRANTS
| | |
Warrants liability | |
| | |
| |
| Balance as of July 31, 2024 | |
| 1,096,036 | |
| Change in fair value during the year | |
| (758,364 | ) |
| | |
| | |
| Balance as of July 31, 2025 | |
$ | 337,672 | |
| Change in fair value during the year | |
| (298,733 | ) |
| | |
| | |
| Balance as of July 31, 2026 | |
$ | 38,939 | |
| |
(*) |
Certain
BriaCell Legacy Warrants issued prior to August 1, 2022 contain terms that require the related warrant obligations to be recorded
at fair value under U.S. GAAP. As a result, the warrant liability is remeasured at the end of each reporting period. For the year
ended July 31, 2026, the Company recorded a gain on the revaluation of the warrant liability of $298,733 in the consolidated statements
of operations and comprehensive loss. |
|
| SCHEDULE OF VALUATION OF NON PUBLIC OFFERING BROKER WARRANTS |
SCHEDULE OF VALUATION OF NON PUBLIC OFFERING BROKER WARRANTS
| | |
July 31,
2026 | | |
July 31,
2025 | |
| | |
| | |
| |
| Share price | |
$ | 3.44 | | |
$ | 7.50 | |
| Exercise price | |
| 928.50 | | |
$ | 796.88-928.50 | |
| Expected life (years) | |
| 0.35 | | |
| 0.57-1.35 | |
| Volatility | |
| 83 | % | |
| 157-209 | % |
| Dividend yield | |
| 0 | % | |
| 0 | % |
| Risk free rate | |
| 3.95 | % | |
| 4.10 | % |
|
| SCHEDULE OF VALUATION OF WARRANTS |
The
key inputs used in the valuation of the BriaPro Warrant Shares as of July 31, 2026 were as follows:
SCHEDULE
OF VALUATION OF WARRANTS
| | |
| | |
August 31, | |
| | |
July, 31 | | |
2023 | |
| | |
2026 | | |
(Effective Date) | |
| | |
| | |
| |
| Share price | |
$ | 0.0253 | | |
$ | 0.0365 | |
| Exercise price | |
$ | 0.0318 | | |
$ | 0.0206-0.0308 | |
| Expected life (years) | |
| 0.35 | | |
| 2.21-3.27 | |
| Volatility | |
| 83 | % | |
| 100 | % |
| Dividend yield | |
| 0 | % | |
| 0 | % |
| Risk free rate | |
| 2.36 | % | |
| 4.40 | % |
|
| 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 years ending July 31, 2026 and 2025 is presented below:
SUMMARY OF CHANGES IN WARRANTS
| | |
Number of
warrants
outstanding | | |
Weighted average
exercise price (*) | |
| Balance, July 31, 2024 | |
| 70,163 | | |
$ | 738.36 | |
| Exercised | |
| (6,437 | ) | |
| 127.50 | |
| Granted in the October 2024 Offering | |
| 34,190 | | |
| 127.50 | |
| Granted in the December 2024 Offering | |
| 49,333 | | |
| 140.63 | |
| Granted in the April 2025 Offering | |
| 306,665 | | |
| 52.50 | |
| Granted in the July 2025 Offering | |
| 1,200,000 | | |
| 15.00 | |
| Balance, July 31, 2025 | |
| 1,653,914 | | |
$ | 58.27 | |
| Expired | |
| (26,324 | ) | |
| 794.02 | |
| Granted in the January 2026 Offering | |
| 5,366,726 | | |
| 6.93 | |
| Balance, July 31, 2026 | |
| 6,994,316 | | |
$ | 16.11 | |
|
| SCHEDULE OF WARRANTS OUTSTANDING |
As
of July 31, 2026, warrants outstanding were as follows:
SCHEDULE OF WARRANTS OUTSTANDING
Number of Warrants | | |
Exercise
Price | | |
Exercisable At July 31, 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(d) and note 7(a) |
|
| Compensation Warrants [Member] |
|
| Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
| SUMMARY OF CHANGES IN WARRANTS |
A
summary of changes in compensation warrants for the years ended July 31, 2026 and 2025 is presented below:
SUMMARY OF CHANGES IN WARRANTS
| | |
Number of
warrants
outstanding | | |
Weighted average exercise price (*) | |
| Balance, July 31, 2024 | |
| 644 | | |
| 587.30 | |
| Granted in the September 2024 Offering | |
| 4,108 | | |
| 129.38 | |
| Granted in the October 2024 Offering | |
| 1,709 | | |
| 182.81 | |
| Granted in the December 2024 Offering | |
| 2,466 | | |
| 140.63 | |
| Granted in the February 2025 Offering | |
| 3,812 | | |
| 50.00 | |
| Granted in the April 2025 Offering | |
| 15,333 | | |
| 56.50 | |
| Balance, July 31, 2025 | |
| 28,072 | | |
| 93.54 | |
| Expired | |
| (311 | ) | |
| 842.52 | |
| Granted in the January 2026 Offering | |
| 161,001 | | |
| 8.39 | |
| Granted in the June 2026 Offering | |
| 72,465 | | |
| 4.06 | |
| Balance, July 31, 2026 | |
| 261,227 | | |
$ | 15.34 | |
|
| SCHEDULE OF WARRANTS OUTSTANDING |
As
of July 31, 2026, compensation warrants outstanding were as follows:
SCHEDULE OF WARRANTS OUTSTANDING
Number of Warrants | | |
Exercise
Price | | |
Exercisable At July 31, 2026 | | |
Expiry Date |
| 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 |
| 72,465 | | |
$ | 4.06 | | |
| 72,465 | | |
June 2, 2031 |
| 261,227 | | |
| | | |
| 261,227 | | |
|
|