0001610820 2025-08-01 2026-07-31 0001610820 BCTX:CommonSharesNoParValueMember 2025-08-01 2026-07-31 0001610820 BCTX:WarrantsToPurchaseCommonSharesNoParValueMember 2025-08-01 2026-07-31 0001610820 BCTX:WarrantsToPurchaseCommonSharesNoParValueOneMember 2025-08-01 2026-07-31 0001610820 2026-01-30 0001610820 2026-10-28 0001610820 2026-05-01 2026-07-31 0001610820 2026-07-31 0001610820 2025-07-31 0001610820 2024-08-01 2025-07-31 0001610820 us-gaap:CommonStockMember 2024-07-31 0001610820 us-gaap:AdditionalPaidInCapitalMember 2024-07-31 0001610820 us-gaap:WarrantMember 2024-07-31 0001610820 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-07-31 0001610820 us-gaap:RetainedEarningsMember 2024-07-31 0001610820 us-gaap:NoncontrollingInterestMember 2024-07-31 0001610820 2024-07-31 0001610820 us-gaap:CommonStockMember 2025-07-31 0001610820 us-gaap:AdditionalPaidInCapitalMember 2025-07-31 0001610820 us-gaap:WarrantMember 2025-07-31 0001610820 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-07-31 0001610820 us-gaap:RetainedEarningsMember 2025-07-31 0001610820 us-gaap:NoncontrollingInterestMember 2025-07-31 0001610820 us-gaap:CommonStockMember 2024-08-01 2025-07-31 0001610820 us-gaap:AdditionalPaidInCapitalMember 2024-08-01 2025-07-31 0001610820 us-gaap:WarrantMember 2024-08-01 2025-07-31 0001610820 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2024-08-01 2025-07-31 0001610820 us-gaap:RetainedEarningsMember 2024-08-01 2025-07-31 0001610820 us-gaap:NoncontrollingInterestMember 2024-08-01 2025-07-31 0001610820 us-gaap:CommonStockMember 2025-08-01 2026-07-31 0001610820 us-gaap:AdditionalPaidInCapitalMember 2025-08-01 2026-07-31 0001610820 us-gaap:WarrantMember 2025-08-01 2026-07-31 0001610820 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2025-08-01 2026-07-31 0001610820 us-gaap:RetainedEarningsMember 2025-08-01 2026-07-31 0001610820 us-gaap:NoncontrollingInterestMember 2025-08-01 2026-07-31 0001610820 us-gaap:CommonStockMember 2026-07-31 0001610820 us-gaap:AdditionalPaidInCapitalMember 2026-07-31 0001610820 us-gaap:WarrantMember 2026-07-31 0001610820 us-gaap:AccumulatedOtherComprehensiveIncomeMember 2026-07-31 0001610820 us-gaap:RetainedEarningsMember 2026-07-31 0001610820 us-gaap:NoncontrollingInterestMember 2026-07-31 0001610820 BCTX:BriaProTherapeuticsCorpMember 2025-07-31 0001610820 BCTX:BriacellTherapeuticsMember 2026-02-18 2026-02-18 0001610820 us-gaap:CommonStockMember 2026-02-18 2026-02-18 0001610820 BCTX:BriaProTherapeuticsCorpMember 2026-02-18 0001610820 BCTX:BCTherapeuticsIncMember 2026-07-31 0001610820 us-gaap:IndividualMember 2026-07-31 0001610820 BCTX:LaboratoryEquipmentMember 2026-07-31 0001610820 BCTX:SharePurchaseAgreementMember BCTX:BCTherapeuticsMember 2021-12-21 2021-12-21 0001610820 BCTX:SharePurchaseAgreementMember BCTX:BCTherapeuticsMember 2021-12-21 0001610820 BCTX:BCTherapeuticsMember BCTX:SharePurchaseAgreementMember 2021-12-21 0001610820 BCTX:TwoOptionsMember BCTX:SharePurchaseAgreementMember BCTX:BCTherapeuticsMember 2021-12-21 2021-12-21 0001610820 BCTX:TwoOptionsMember BCTX:SharePurchaseAgreementMember BCTX:BCTherapeuticsMember 2021-12-21 0001610820 BCTX:BCTherapeuticsMember BCTX:FirstOptionMember BCTX:SharePurchaseAgreementMember 2024-02-01 0001610820 BCTX:SecondOptionMember BCTX:SharePurchaseAgreementMember BCTX:BCTherapeuticsMember 2024-08-07 2024-08-07 0001610820 BCTX:SecondOptionMember BCTX:SharePurchaseAgreementMember BCTX:BCTherapeuticsMember 2024-08-07 0001610820 BCTX:SecondOptionMember BCTX:SharePurchaseAgreementMember BCTX:BCTherapeuticsMember 2025-03-18 2025-03-18 0001610820 BCTX:SecondOptionMember BCTX:SharePurchaseAgreementMember BCTX:BCTherapeuticsMember 2026-02-01 0001610820 BCTX:BCTherapeuticsMember BCTX:BriacellTherapeuticsMember 2026-07-31 0001610820 BCTX:BCTherapeuticsMember 2026-07-31 0001610820 BCTX:BCTherapeuticsMember 2025-07-31 0001610820 BCTX:ThirdOptionMember BCTX:SharePurchaseAgreementMember BCTX:BCTherapeuticsMember 2025-08-01 2026-07-31 0001610820 BCTX:ThirdOptionMember BCTX:SharePurchaseAgreementMember BCTX:BCTherapeuticsMember 2026-02-01 0001610820 BCTX:BCTherapeuticsMember 2025-07-31 0001610820 BCTX:BCTherapeuticsMember 2025-08-01 2026-07-31 0001610820 BCTX:BCTherapeuticsMember 2026-07-31 0001610820 us-gaap:PatentsMember 2026-07-31 0001610820 BCTX:LaboratoryEquipmentMember 2024-07-31 0001610820 BCTX:LaboratoryEquipmentMember 2024-08-01 2025-07-31 0001610820 BCTX:LaboratoryEquipmentMember 2025-07-31 0001610820 BCTX:LaboratoryEquipmentMember 2025-08-01 2026-07-31 0001610820 BCTX:BriaProTherapeuticsCorpMember 2026-07-31 0001610820 BCTX:BriacellLegacyWarrantsMember 2026-07-31 0001610820 BCTX:BriacellSharesMember 2026-07-31 0001610820 BCTX:BriaProSharesMember 2026-07-31 0001610820 BCTX:OfficeAndLabSpaceMember 2025-08-01 2026-07-31 0001610820 srt:MinimumMember us-gaap:FairValueInputsLevel1Member 2026-07-31 0001610820 srt:MaximumMember us-gaap:FairValueInputsLevel1Member 2026-07-31 0001610820 us-gaap:ShortTermInvestmentsMember us-gaap:FairValueInputsLevel1Member 2026-07-31 0001610820 us-gaap:ShortTermInvestmentsMember us-gaap:FairValueInputsLevel3Member 2026-07-31 0001610820 us-gaap:ShortTermInvestmentsMember 2026-07-31 0001610820 us-gaap:ShortTermInvestmentsMember us-gaap:FairValueInputsLevel1Member 2025-07-31 0001610820 us-gaap:ShortTermInvestmentsMember us-gaap:FairValueInputsLevel3Member 2025-07-31 0001610820 us-gaap:ShortTermInvestmentsMember 2025-07-31 0001610820 us-gaap:FairValueInputsLevel1Member 2026-04-30 0001610820 us-gaap:FairValueInputsLevel3Member 2026-07-31 0001610820 us-gaap:FairValueInputsLevel1Member 2025-07-31 0001610820 us-gaap:FairValueInputsLevel3Member 2025-07-31 0001610820 us-gaap:FairValueInputsLevel1Member BCTX:WarrantsLiabilityMember 2026-07-31 0001610820 us-gaap:FairValueInputsLevel3Member BCTX:WarrantsLiabilityMember 2026-07-31 0001610820 BCTX:WarrantsLiabilityMember 2026-07-31 0001610820 us-gaap:FairValueInputsLevel1Member BCTX:WarrantsLiabilityMember 2025-07-31 0001610820 us-gaap:FairValueInputsLevel3Member BCTX:WarrantsLiabilityMember 2025-07-31 0001610820 BCTX:WarrantsLiabilityMember 2025-07-31 0001610820 us-gaap:FairValueInputsLevel1Member 2026-07-31 0001610820 2025-01-03 2025-01-03 0001610820 2025-08-25 2025-08-25 0001610820 BCTX:SeptemberTwoThousandAndTwentyFourOfferingMember 2024-09-12 2024-09-12 0001610820 BCTX:SeptemberTwoThousandAndTwentyFourOfferingMember 2024-09-12 0001610820 BCTX:PlacementAgentWarrantsMember BCTX:SeptemberTwoThousandAndTwentyFourOfferingMember 2024-09-12 0001610820 BCTX:BrokerWarrantsMember 2024-09-12 2024-09-12 0001610820 BCTX:BrokerWarrantsMember us-gaap:MeasurementInputSharePriceMember 2024-09-12 0001610820 BCTX:BrokerWarrantsMember us-gaap:MeasurementInputExercisePriceMember 2024-09-12 0001610820 BCTX:BrokerWarrantsMember us-gaap:MeasurementInputExpectedTermMember 2024-09-12 0001610820 BCTX:BrokerWarrantsMember us-gaap:MeasurementInputPriceVolatilityMember 2024-09-12 0001610820 BCTX:BrokerWarrantsMember us-gaap:MeasurementInputExpectedDividendRateMember 2024-09-12 0001610820 BCTX:BrokerWarrantsMember us-gaap:MeasurementInputRiskFreeInterestRateMember 2024-09-12 0001610820 BCTX:BrokerWarrantsMember BCTX:MeasurementInputNonMarketabilityDiscountMember 2024-09-12 0001610820 BCTX:OctoberTwoThousandAndTwentyFourOfferingMember 2024-10-02 2024-10-02 0001610820 BCTX:OctoberTwoThousandAndTwentyFourOfferingMember 2024-10-02 0001610820 BCTX:OctoberTwoThousandAndTwentyFourWarrantsMember 2024-10-02 0001610820 BCTX:PlacementAgentWarrantsMember BCTX:OctoberTwoThousandAndTwentyFourOfferingMember 2024-10-02 0001610820 BCTX:OctoberTwoThousandAndTwentyFourWarrantMember 2024-10-02 0001610820 BCTX:OctoberTwoThousandAndTwentyFourWarrantMember 2024-10-02 2024-10-02 0001610820 us-gaap:MeasurementInputSharePriceMember BCTX:OctoberTwoThousandAndTwentyFourWarrantMember 2024-10-02 0001610820 us-gaap:MeasurementInputExercisePriceMember BCTX:OctoberTwoThousandAndTwentyFourWarrantMember 2024-10-02 0001610820 us-gaap:MeasurementInputExpectedTermMember BCTX:OctoberTwoThousandAndTwentyFourWarrantMember 2024-10-02 0001610820 us-gaap:MeasurementInputPriceVolatilityMember BCTX:OctoberTwoThousandAndTwentyFourWarrantMember 2024-10-02 0001610820 us-gaap:MeasurementInputExpectedDividendRateMember BCTX:OctoberTwoThousandAndTwentyFourWarrantMember 2024-10-02 0001610820 us-gaap:MeasurementInputRiskFreeInterestRateMember BCTX:OctoberTwoThousandAndTwentyFourWarrantMember 2024-10-02 0001610820 BCTX:PlacementAgentWarrantsMember 2024-10-02 0001610820 BCTX:PlacementAgentWarrantsMember 2024-10-02 2024-10-02 0001610820 BCTX:PlacementAgentWarrantsMember us-gaap:MeasurementInputSharePriceMember 2024-10-02 0001610820 BCTX:PlacementAgentWarrantsMember us-gaap:MeasurementInputExercisePriceMember 2024-10-02 0001610820 BCTX:PlacementAgentWarrantsMember us-gaap:MeasurementInputExpectedTermMember 2024-10-02 0001610820 BCTX:PlacementAgentWarrantsMember us-gaap:MeasurementInputPriceVolatilityMember 2024-10-02 0001610820 BCTX:PlacementAgentWarrantsMember us-gaap:MeasurementInputExpectedDividendRateMember 2024-10-02 0001610820 BCTX:PlacementAgentWarrantsMember us-gaap:MeasurementInputRiskFreeInterestRateMember 2024-10-02 0001610820 BCTX:DecemberTwoThousandAndTwentyFourOfferingMember 2024-12-13 2024-12-13 0001610820 BCTX:DecemberTwoThousandAndTwentyFourOfferingMember 2024-12-13 0001610820 BCTX:DecemberTwoThousandAndTwentyFourWarrantsMember 2024-12-13 0001610820 BCTX:AgentWarrantsMember BCTX:DecemberTwoThousandAndTwentyFourOfferingMember 2024-12-13 0001610820 BCTX:DecemberTwoThousandAndTwentyFourWarrantMember 2024-12-13 0001610820 BCTX:DecemberTwoThousandAndTwentyFourWarrantMember 2024-12-13 2024-12-13 0001610820 us-gaap:MeasurementInputSharePriceMember BCTX:DecemberTwoThousandAndTwentyFourWarrantMember 2024-12-13 0001610820 us-gaap:MeasurementInputExercisePriceMember BCTX:DecemberTwoThousandAndTwentyFourWarrantMember 2024-12-13 0001610820 us-gaap:MeasurementInputExpectedTermMember BCTX:DecemberTwoThousandAndTwentyFourWarrantMember 2024-12-13 0001610820 us-gaap:MeasurementInputPriceVolatilityMember BCTX:DecemberTwoThousandAndTwentyFourWarrantMember 2024-12-13 0001610820 us-gaap:MeasurementInputExpectedDividendRateMember BCTX:DecemberTwoThousandAndTwentyFourWarrantMember 2024-12-13 0001610820 us-gaap:MeasurementInputRiskFreeInterestRateMember BCTX:DecemberTwoThousandAndTwentyFourWarrantMember 2024-12-13 0001610820 BCTX:AgentWarrantsMember 2024-12-13 0001610820 BCTX:AgentWarrantsMember 2024-12-13 2024-12-13 0001610820 BCTX:AgentWarrantsMember us-gaap:MeasurementInputSharePriceMember 2024-12-13 0001610820 BCTX:AgentWarrantsMember us-gaap:MeasurementInputExercisePriceMember 2024-12-13 0001610820 BCTX:AgentWarrantsMember us-gaap:MeasurementInputExpectedTermMember 2024-12-13 0001610820 BCTX:AgentWarrantsMember us-gaap:MeasurementInputPriceVolatilityMember 2024-12-13 0001610820 BCTX:AgentWarrantsMember us-gaap:MeasurementInputExpectedDividendRateMember 2024-12-13 0001610820 BCTX:AgentWarrantsMember us-gaap:MeasurementInputRiskFreeInterestRateMember 2024-12-13 0001610820 BCTX:FebruaryTwoThousandAndTwentyFourOfferingMember 2025-02-05 2025-02-05 0001610820 BCTX:FebruaryTwoThousandAndTwentyFourOfferingMember 2025-02-05 0001610820 BCTX:PlacementAgentWarrantsMember BCTX:FebruaryTwoThousandAndTwentyFourOfferingMember 2025-02-05 0001610820 BCTX:BrokerWarrantsMember 2025-02-05 2025-02-05 0001610820 BCTX:BrokerWarrantsMember us-gaap:MeasurementInputSharePriceMember 2025-02-05 0001610820 BCTX:BrokerWarrantsMember us-gaap:MeasurementInputExercisePriceMember 2025-02-05 0001610820 BCTX:BrokerWarrantsMember us-gaap:MeasurementInputExpectedTermMember 2025-02-05 0001610820 BCTX:BrokerWarrantsMember us-gaap:MeasurementInputPriceVolatilityMember 2025-02-05 0001610820 BCTX:BrokerWarrantsMember us-gaap:MeasurementInputExpectedDividendRateMember 2025-02-05 0001610820 BCTX:BrokerWarrantsMember us-gaap:MeasurementInputRiskFreeInterestRateMember 2025-02-05 0001610820 BCTX:AprilTwoThousandAndTwentyFiveOfferingMember 2025-04-28 2025-04-28 0001610820 BCTX:RegularWarrantsMember BCTX:AprilTwoThousandAndTwentyFiveOfferingMember 2025-04-28 0001610820 BCTX:RegularWarrantsMember BCTX:AprilTwoThousandAndTwentyFiveOfferingMember 2025-04-28 2025-04-28 0001610820 BCTX:RegularWarrantsMember BCTX:AprilThousandAndTwentyFiveOfferingMember 2025-04-28 0001610820 BCTX:PreFundedWarrantMember BCTX:AprilTwoThousandAndTwentyFiveOfferingMember 2025-04-28 0001610820 BCTX:PreFundedWarrantMember BCTX:AprilTwoThousandAndTwentyFiveOfferingMember 2025-04-28 2025-04-28 0001610820 BCTX:PreFundedWarrantMember BCTX:AprilThousandAndTwentyFiveOfferingMember 2025-04-28 0001610820 BCTX:AprilTwoThousandAndTwentyFiveWarrantsMember 2025-04-28 0001610820 BCTX:RepresentativeWarrantsMember BCTX:AprilTwoThousandAndTwentyFiveOfferingMember 2025-04-28 0001610820 BCTX:AprilTwoThousandAndTwentyFiveWarrantsMember 2025-04-28 2025-04-28 0001610820 us-gaap:MeasurementInputSharePriceMember BCTX:AprilTwoThousandAndTwentyFiveWarrantsMember 2025-04-28 0001610820 us-gaap:MeasurementInputExercisePriceMember BCTX:AprilTwoThousandAndTwentyFiveWarrantsMember 2025-04-28 0001610820 us-gaap:MeasurementInputExpectedTermMember BCTX:AprilTwoThousandAndTwentyFiveWarrantsMember 2025-04-28 0001610820 us-gaap:MeasurementInputPriceVolatilityMember BCTX:AprilTwoThousandAndTwentyFiveWarrantsMember 2025-04-28 0001610820 us-gaap:MeasurementInputExpectedDividendRateMember BCTX:AprilTwoThousandAndTwentyFiveWarrantsMember 2025-04-28 0001610820 us-gaap:MeasurementInputRiskFreeInterestRateMember BCTX:AprilTwoThousandAndTwentyFiveWarrantsMember 2025-04-28 0001610820 BCTX:JulyTwoThousandAndTwentyFiveOfferingMember 2025-07-16 2025-07-16 0001610820 us-gaap:CommonStockMember BCTX:JulyTwoThousandAndTwentyFiveOfferingMember 2025-07-16 2025-07-16 0001610820 BCTX:PreFundedWarrantMember BCTX:JulyTwoThousandAndTwentyFiveOfferingMember 2025-07-16 0001610820 BCTX:JulyTwoThousandAndTwentyFiveOfferingMember 2025-07-16 0001610820 BCTX:PrefundedWarrantsMember BCTX:JulyTwoThousandAndTwentyFiveOfferingMember 2025-07-16 0001610820 BCTX:JulyTwoThousandAndTwentyFiveWarrantsMember 2025-07-16 0001610820 BCTX:JulyTwoThousandAndTwentyFiveWarrantsMember 2025-07-16 2025-07-16 0001610820 us-gaap:MeasurementInputSharePriceMember BCTX:JulyTwoThousandAndTwentyFiveWarrantsMember 2025-07-16 0001610820 us-gaap:MeasurementInputExercisePriceMember BCTX:JulyTwoThousandAndTwentyFiveWarrantsMember 2025-07-16 0001610820 us-gaap:MeasurementInputExpectedTermMember BCTX:JulyTwoThousandAndTwentyFiveWarrantsMember 2025-07-16 0001610820 us-gaap:MeasurementInputPriceVolatilityMember BCTX:JulyTwoThousandAndTwentyFiveWarrantsMember 2025-07-16 0001610820 us-gaap:MeasurementInputExpectedDividendRateMember BCTX:JulyTwoThousandAndTwentyFiveWarrantsMember 2025-07-16 0001610820 us-gaap:MeasurementInputRiskFreeInterestRateMember BCTX:JulyTwoThousandAndTwentyFiveWarrantsMember 2025-07-16 0001610820 BCTX:OctoberTwoThousandTwentyFourWarrantsMember 2025-07-31 0001610820 BCTX:OctoberTwoThousandTwentyFourWarrantsMember 2024-08-01 2025-07-31 0001610820 BCTX:JanuaryTwoThousandTwentySixOfferingMember 2026-01-15 2026-01-15 0001610820 BCTX:JanuaryTwoThousandTwentySixOfferingMember 2026-01-15 0001610820 us-gaap:CommonStockMember BCTX:JanuaryTwoThousandTwentySixOfferingMember 2025-01-15 2026-01-15 0001610820 BCTX:PreFundedWarrantMember BCTX:JanuaryTwoThousandTwentySixOfferingMember 2026-01-15 0001610820 BCTX:PreFundedWarrantMember 2026-01-15 0001610820 BCTX:PreFundedWarrantMember BCTX:JanuaryTwoThousandTwentySixOfferingMember 2026-01-15 2026-01-15 0001610820 BCTX:PlacementAgentWarrantsMember BCTX:JanuaryTwoThousandTwentySixOfferingMember 2026-01-15 0001610820 BCTX:PreFundedWarrantMember 2026-01-16 2026-01-21 0001610820 us-gaap:CommonStockMember 2026-01-16 2026-01-21 0001610820 BCTX:PreFundedWarrantMember us-gaap:MeasurementInputSharePriceMember 2026-01-15 0001610820 BCTX:PreFundedWarrantMember us-gaap:MeasurementInputExercisePriceMember 2026-01-15 0001610820 BCTX:PreFundedWarrantMember us-gaap:MeasurementInputExpectedTermMember 2026-01-15 0001610820 BCTX:PreFundedWarrantMember BCTX:MeasurementInputAnnualizedVolatilityMember 2026-01-15 0001610820 BCTX:PreFundedWarrantMember us-gaap:MeasurementInputExpectedDividendRateMember 2026-01-15 0001610820 BCTX:PreFundedWarrantMember us-gaap:MeasurementInputRiskFreeInterestRateMember 2026-01-15 0001610820 BCTX:PlacementAgentWarrantsMember 2026-01-15 2026-01-15 0001610820 BCTX:PlacementAgentWarrantsMember us-gaap:MeasurementInputSharePriceMember 2026-01-15 0001610820 BCTX:PlacementAgentWarrantsMember us-gaap:MeasurementInputExercisePriceMember 2026-01-15 0001610820 BCTX:PlacementAgentWarrantsMember us-gaap:MeasurementInputExpectedTermMember 2026-01-15 0001610820 BCTX:PlacementAgentWarrantsMember BCTX:MeasurementInputAnnualizedVolatilityMember 2026-01-15 0001610820 BCTX:PlacementAgentWarrantsMember us-gaap:MeasurementInputExpectedDividendRateMember 2026-01-15 0001610820 BCTX:PlacementAgentWarrantsMember us-gaap:MeasurementInputRiskFreeInterestRateMember 2026-01-15 0001610820 BCTX:JuneTwoThousandTwentySixOfferingMember 2026-06-02 2026-06-02 0001610820 BCTX:JuneTwoThousandTwentySixOfferingMember 2026-06-02 0001610820 BCTX:AgentWarrantsMember BCTX:JuneTwoThousandTwentySixOfferingMember 2026-06-02 0001610820 BCTX:AgentWarrantsMember BCTX:JuneTwoThousandTwentySixOfferingMember 2026-06-02 2026-06-02 0001610820 BCTX:AgentWarrantsMember us-gaap:MeasurementInputSharePriceMember 2026-06-02 0001610820 BCTX:AgentWarrantsMember us-gaap:MeasurementInputExercisePriceMember 2026-06-02 0001610820 BCTX:AgentWarrantsMember us-gaap:MeasurementInputExpectedTermMember 2026-06-02 0001610820 BCTX:AgentWarrantsMember BCTX:MeasurementInputAnnualizedVolatilityMember 2026-06-02 0001610820 BCTX:AgentWarrantsMember us-gaap:MeasurementInputExpectedDividendRateMember 2026-06-02 0001610820 BCTX:AgentWarrantsMember us-gaap:MeasurementInputRiskFreeInterestRateMember 2026-06-02 0001610820 BCTX:SharePurchaseWarrantsMember 2025-08-01 2026-07-31 0001610820 BCTX:CompensationWarrantsMember 2025-08-01 2026-07-31 0001610820 BCTX:SharePurchaseWarrantsMember 2024-07-31 0001610820 BCTX:SharePurchaseWarrantsMember 2024-08-01 2025-07-31 0001610820 BCTX:SharePurchaseWarrantsOneMember 2024-08-01 2025-07-31 0001610820 BCTX:SharePurchaseWarrantsTwoMember 2024-08-01 2025-07-31 0001610820 BCTX:SharePurchaseWarrantsThreeMember 2024-08-01 2025-07-31 0001610820 BCTX:SharePurchaseWarrantsMember 2025-07-31 0001610820 BCTX:SharePurchaseWarrantsMember 2026-07-31 0001610820 BCTX:CompensationWarrantsMember 2024-07-31 0001610820 BCTX:CompensationWarrantsMember 2024-08-01 2025-07-31 0001610820 BCTX:CompensationWarrantsOneMember 2024-08-01 2025-07-31 0001610820 BCTX:CompensationWarrantsTwoMember 2024-08-01 2025-07-31 0001610820 BCTX:CompensationWarrantsThreeMember 2024-08-01 2025-07-31 0001610820 BCTX:CompensationWarrantsFourMember 2024-08-01 2025-07-31 0001610820 BCTX:CompensationWarrantsMember 2025-07-31 0001610820 BCTX:CompensationWarrantsOneMember 2025-08-01 2026-07-31 0001610820 BCTX:CompensationWarrantsMember 2026-07-31 0001610820 BCTX:SharePurchaseWarrantsMember BCTX:WarrantOneMember 2026-07-31 0001610820 BCTX:SharePurchaseWarrantsMember BCTX:WarrantTwoMember 2026-07-31 0001610820 BCTX:SharePurchaseWarrantsMember BCTX:WarrantThreeMember 2026-07-31 0001610820 BCTX:SharePurchaseWarrantsMember BCTX:WarrantFourMember 2026-07-31 0001610820 BCTX:SharePurchaseWarrantsMember BCTX:WarrantFiveMember 2026-07-31 0001610820 BCTX:SharePurchaseWarrantsMember BCTX:WarrantSixMember 2026-07-31 0001610820 BCTX:SharePurchaseWarrantsMember BCTX:WarrantSevenMember 2026-07-31 0001610820 BCTX:CompensationWarrantsMember BCTX:WarrantOneMember 2026-07-31 0001610820 BCTX:CompensationWarrantsMember BCTX:WarrantTwoMember 2026-07-31 0001610820 BCTX:CompensationWarrantsMember BCTX:WarrantThreeMember 2026-07-31 0001610820 BCTX:CompensationWarrantsMember BCTX:WarrantFourMember 2026-07-31 0001610820 BCTX:CompensationWarrantsMember BCTX:WarrantFiveMember 2026-07-31 0001610820 BCTX:CompensationWarrantsMember BCTX:WarrantSixMember 2026-07-31 0001610820 BCTX:CompensationWarrantsMember BCTX:WarrantSevenMember 2026-07-31 0001610820 BCTX:CompensationWarrantsMember BCTX:WarrantEightMember 2026-07-31 0001610820 BCTX:BriaCellWarrantMember 2025-08-01 2026-07-31 0001610820 BCTX:BriaProWarrantMember 2025-08-01 2026-07-31 0001610820 us-gaap:MeasurementInputSharePriceMember 2026-07-31 0001610820 us-gaap:MeasurementInputSharePriceMember 2025-07-31 0001610820 us-gaap:MeasurementInputExercisePriceMember 2026-07-31 0001610820 srt:MinimumMember us-gaap:MeasurementInputExercisePriceMember 2025-07-31 0001610820 srt:MaximumMember us-gaap:MeasurementInputExercisePriceMember 2025-07-31 0001610820 us-gaap:MeasurementInputExpectedTermMember 2026-07-31 0001610820 srt:MinimumMember us-gaap:MeasurementInputExpectedTermMember 2025-07-31 0001610820 srt:MaximumMember us-gaap:MeasurementInputExpectedTermMember 2025-07-31 0001610820 BCTX:MeasurementInputAnnualizedVolatilityMember 2026-07-31 0001610820 srt:MinimumMember BCTX:MeasurementInputAnnualizedVolatilityMember 2025-07-31 0001610820 srt:MaximumMember BCTX:MeasurementInputAnnualizedVolatilityMember 2025-07-31 0001610820 us-gaap:MeasurementInputExpectedDividendRateMember 2026-07-31 0001610820 us-gaap:MeasurementInputExpectedDividendRateMember 2025-07-31 0001610820 us-gaap:MeasurementInputRiskFreeInterestRateMember 2026-07-31 0001610820 us-gaap:MeasurementInputRiskFreeInterestRateMember 2025-07-31 0001610820 BCTX:BriaProWarrantMember us-gaap:MeasurementInputSharePriceMember 2026-07-31 0001610820 BCTX:BriaProWarrantMember us-gaap:MeasurementInputSharePriceMember 2023-08-31 0001610820 BCTX:BriaProWarrantMember us-gaap:MeasurementInputExercisePriceMember 2026-07-31 0001610820 srt:MinimumMember BCTX:BriaProWarrantMember us-gaap:MeasurementInputExercisePriceMember 2023-08-31 0001610820 srt:MaximumMember BCTX:BriaProWarrantMember us-gaap:MeasurementInputExercisePriceMember 2023-08-31 0001610820 BCTX:BriaProWarrantMember us-gaap:MeasurementInputExpectedTermMember 2026-07-31 0001610820 srt:MinimumMember BCTX:BriaProWarrantMember us-gaap:MeasurementInputExpectedTermMember 2023-08-31 0001610820 srt:MaximumMember BCTX:BriaProWarrantMember us-gaap:MeasurementInputExpectedTermMember 2023-08-31 0001610820 BCTX:BriaProWarrantMember BCTX:MeasurementInputAnnualizedVolatilityMember 2026-07-31 0001610820 BCTX:BriaProWarrantMember BCTX:MeasurementInputAnnualizedVolatilityMember 2023-08-31 0001610820 BCTX:BriaProWarrantMember us-gaap:MeasurementInputExpectedDividendRateMember 2026-07-31 0001610820 BCTX:BriaProWarrantMember us-gaap:MeasurementInputExpectedDividendRateMember 2023-08-31 0001610820 BCTX:BriaProWarrantMember us-gaap:MeasurementInputRiskFreeInterestRateMember 2026-07-31 0001610820 BCTX:BriaProWarrantMember us-gaap:MeasurementInputRiskFreeInterestRateMember 2023-08-31 0001610820 srt:MaximumMember BCTX:StockOptionPlanMember 2022-08-02 2022-08-02 0001610820 BCTX:BriaProOptionsMember 2026-07-31 0001610820 BCTX:BriaProTherapeuticsCorpMember 2025-08-01 2026-07-31 0001610820 BCTX:StockOptionPlanMember 2024-07-31 0001610820 BCTX:StockOptionPlanMember 2023-08-01 2024-07-31 0001610820 BCTX:StockOptionPlanMember 2024-08-01 2025-07-31 0001610820 BCTX:StockOptionPlanMember 2025-07-31 0001610820 BCTX:StockOptionPlanMember 2025-08-01 2026-07-31 0001610820 BCTX:StockOptionPlanMember 2026-07-31 0001610820 BCTX:StockOptionPlanMember 2025-08-01 2025-08-01 0001610820 BCTX:StockOptionPlanMember 2025-08-01 2026-04-30 0001610820 BCTX:StockOptionPlanMember 2026-02-01 2026-02-01 0001610820 BCTX:StockOptionPlanMember 2026-02-01 0001610820 BCTX:StockOptionPlanMember us-gaap:EmployeeStockMember 2025-08-01 2026-07-31 0001610820 BCTX:StockOptionPlanMember us-gaap:EmployeeStockMember 2024-08-01 2025-07-31 0001610820 srt:MinimumMember BCTX:StockOptionPlanMember 2025-08-01 2026-07-31 0001610820 srt:MaximumMember BCTX:StockOptionPlanMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceFivePointFiveNineMember 2026-07-31 0001610820 BCTX:ExercisePriceFivePointFiveNineMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceTwelvePointFiveZeroMember 2026-07-31 0001610820 BCTX:ExercisePriceTwelvePointFiveZeroMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceSixZeroPointZeroZeroMember 2026-07-31 0001610820 BCTX:ExercisePriceSixZeroPointZeroZeroMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceNineZeroFourPointFiveZeroMember 2026-07-31 0001610820 BCTX:ExercisePriceNineZeroFourPointFiveZeroMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceOneZeroSevenFourPointZeroZeroMember 2026-07-31 0001610820 BCTX:ExercisePriceOneZeroSevenFourPointZeroZeroMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceEightNineSixPointZeroZeroMember 2026-07-31 0001610820 BCTX:ExercisePriceEightNineSixPointZeroZeroMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceSevenZeroSixPointFiveZeroMember 2026-07-31 0001610820 BCTX:ExercisePriceSevenZeroSixPointFiveZeroMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceOneOneTwoSixPointFiveZeroMember 2026-07-31 0001610820 BCTX:ExercisePriceOneOneTwoSixPointFiveZeroMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceOneTwoSevenZeroPointFiveZeroMember 2026-07-31 0001610820 BCTX:ExercisePriceOneTwoSevenZeroPointFiveZeroMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceOneZeroSixZeroPointSixSixMember 2026-07-31 0001610820 BCTX:ExercisePriceOneZeroSixZeroPointSixSixMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceZeroPointZeroNineThreeThreeMember BCTX:BriaProOptionsMember 2026-07-31 0001610820 BCTX:ExercisePriceZeroPointZeroNineThreeThreeMember BCTX:BriaProOptionsMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceZeroPointOneOneZeroEightMember BCTX:BriaProOptionsMember 2026-07-31 0001610820 BCTX:ExercisePriceZeroPointOneOneZeroEightMember BCTX:BriaProOptionsMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceZeroPointZeroNineEightFourMember BCTX:BriaProOptionsMember 2026-07-31 0001610820 BCTX:ExercisePriceZeroPointZeroNineEightFourMember BCTX:BriaProOptionsMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceZeroPointZeroSevenTwoNineMember BCTX:BriaProOptionsMember 2026-07-31 0001610820 BCTX:ExercisePriceZeroPointZeroSevenTwoNineMember BCTX:BriaProOptionsMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceZeroPointOneOneSixTwoMember BCTX:BriaProOptionsMember 2026-07-31 0001610820 BCTX:ExercisePriceZeroPointOneOneSixTwoMember BCTX:BriaProOptionsMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceZeroPointOneThreeOneZeroMember BCTX:BriaProOptionsMember 2026-07-31 0001610820 BCTX:ExercisePriceZeroPointOneThreeOneZeroMember BCTX:BriaProOptionsMember 2025-08-01 2026-07-31 0001610820 BCTX:ExercisePriceZeroPointOneOneSixFiveMember BCTX:BriaProOptionsMember 2026-07-31 0001610820 BCTX:ExercisePriceZeroPointOneOneSixFiveMember BCTX:BriaProOptionsMember 2025-08-01 2026-07-31 0001610820 us-gaap:RestrictedStockUnitsRSUMember 2025-07-31 0001610820 us-gaap:RestrictedStockUnitsRSUMember 2025-08-01 2026-07-31 0001610820 us-gaap:RestrictedStockUnitsRSUMember 2026-07-31 0001610820 srt:DirectorMember us-gaap:RestrictedStockUnitsRSUMember 2025-09-24 2025-09-24 0001610820 us-gaap:RestrictedStockUnitsRSUMember 2026-09-24 2026-09-24 0001610820 us-gaap:RestrictedStockUnitsRSUMember 2025-09-24 2025-09-24 0001610820 us-gaap:RestrictedStockUnitsRSUMember BCTX:BriaProTherapeuticsCorpMember 2025-07-31 0001610820 us-gaap:RestrictedStockUnitsRSUMember BCTX:BriaProTherapeuticsCorpMember 2025-08-01 2026-07-31 0001610820 us-gaap:RestrictedStockUnitsRSUMember BCTX:BriaProTherapeuticsCorpMember 2026-07-31 0001610820 srt:DirectorMember us-gaap:RestrictedStockUnitsRSUMember BCTX:BriaProTherapeuticsCorpMember 2026-04-01 2026-04-01 0001610820 us-gaap:RestrictedStockUnitsRSUMember BCTX:BriaProTherapeuticsCorpMember 2026-04-01 2026-04-01 0001610820 us-gaap:RestrictedStockUnitsRSUMember BCTX:BriaProTherapeuticsCorpMember 2026-04-01 0001610820 us-gaap:PerformanceSharesMember 2025-07-31 0001610820 us-gaap:PerformanceSharesMember 2025-08-01 2026-07-31 0001610820 us-gaap:PerformanceSharesMember 2026-07-31 0001610820 us-gaap:PerformanceSharesMember 2025-08-01 2025-08-01 0001610820 us-gaap:PerformanceSharesMember 2025-08-01 0001610820 srt:OfficerMember 2025-08-01 0001610820 srt:ChiefFinancialOfficerMember 2025-08-01 0001610820 srt:DirectorMember 2025-09-24 2025-09-24 0001610820 srt:DirectorMember 2025-09-24 0001610820 srt:ChiefExecutiveOfficerMember us-gaap:PerformanceSharesMember 2026-06-29 2026-06-29 0001610820 srt:ChiefFinancialOfficerMember us-gaap:PerformanceSharesMember 2026-06-29 2026-06-29 0001610820 BCTX:ChiefMedicalOfficerMember us-gaap:PerformanceSharesMember 2026-06-29 2026-06-29 0001610820 BCTX:ChiefScientificOfficerMember us-gaap:PerformanceSharesMember 2026-06-29 2026-06-29 0001610820 BCTX:ChiefScientificOfficerMember 2026-06-29 2026-06-29 0001610820 srt:ChiefFinancialOfficerMember 2026-06-29 2026-06-29 0001610820 srt:ChiefFinancialOfficerMember us-gaap:PerformanceSharesMember 2025-08-01 2026-07-31 0001610820 BCTX:ResearchAndDevelopmentExpensesMember 2025-08-01 2026-07-31 0001610820 BCTX:ResearchAndDevelopmentExpensesMember 2024-08-01 2025-07-31 0001610820 BCTX:GeneralAndAdministrativeExpensesMember 2025-08-01 2026-07-31 0001610820 BCTX:GeneralAndAdministrativeExpensesMember 2024-08-01 2025-07-31 0001610820 BCTX:AllocatedShareBasedCompensationExpensesMember 2025-08-01 2026-07-31 0001610820 BCTX:AllocatedShareBasedCompensationExpensesMember 2024-08-01 2025-07-31 0001610820 srt:DirectorMember us-gaap:RelatedPartyMember 2025-08-01 2026-07-31 0001610820 srt:DirectorMember us-gaap:RelatedPartyMember 2024-08-01 2025-07-31 0001610820 srt:OfficerMember us-gaap:RelatedPartyMember 2025-08-01 2026-07-31 0001610820 srt:OfficerMember us-gaap:RelatedPartyMember 2024-08-01 2025-07-31 0001610820 us-gaap:RelatedPartyMember 2025-08-01 2026-07-31 0001610820 us-gaap:RelatedPartyMember 2024-08-01 2025-07-31 0001610820 srt:DirectorMember us-gaap:RelatedPartyMember 2026-07-31 0001610820 srt:DirectorMember us-gaap:RelatedPartyMember 2025-07-31 0001610820 srt:OfficerMember us-gaap:RelatedPartyMember 2026-07-31 0001610820 srt:OfficerMember us-gaap:RelatedPartyMember 2025-07-31 0001610820 us-gaap:RelatedPartyMember 2026-07-31 0001610820 us-gaap:RelatedPartyMember 2025-07-31 0001610820 BCTX:NationalCancerInstituteMember 2025-08-25 2025-08-25 0001610820 us-gaap:SubsequentEventMember BCTX:LicenseAgreementMember BCTX:MemorialSloanKetteringCancerCenterMember 2026-08-01 2026-08-31 iso4217:USD shares iso4217:USD shares pure BCTX:Segment false FY 0001610820

Unlimited

http://fasb.org/us-gaap/2026#IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate

10-K true 2026-07-31 --07-31 2026 false 001-40101 BRIACELL THERAPEUTICS CORP. A1 47-1099599 Suite 300 - 235 15th Street West Vancouver BC V7T 2X1 (604) 921-1810 Common shares, no par value BCTX NASDAQ Warrants to purchase common shares, no par value BCTXZ NASDAQ Warrants to purchase common shares, no par value BCTXL NASDAQ No No Yes Yes false Non-accelerated Filer true false false false 37400450 8732381 Cybersecurity Risk Management and Strategy The Company depends on the proper functioning, availability and security of its information systems, including financial, data processing, communications and operating systems. Several information systems are software applications provided by third parties. Although risks from cybersecurity threats have to date not materially affected, and we do not believe they are reasonably likely to materially affect, us, our business strategy, results of operations or financial condition, like other companies in our industry, we could, from time to time, experience threats and security incidents related to our and our <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskManagementThirdPartyEngagedFlag_dbT_c20250801__20260731_zTOsJkBeoPXi">third-party vendors’ information systems, including attempts to gain unauthorized access to our confidential data, and other electronic security breaches. Such cybersecurity attacks can range from individual attempts to gain unauthorized access to our information technology systems to more sophisticated security threats. While we employ a number of measures to prevent, detect and mitigate these threats, there is no guarantee such efforts will be successful in preventing a cybersecurity attack. A cybersecurity attack could compromise the confidential information of our employees and vendors. A successful cybersecurity attack could disrupt and otherwise adversely affect our business operations. <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_906_ecyd--CybersecurityRiskManagementProcessesIntegratedTextBlock_c20250801__20260731_zK7Nyaq3H75h">Assessment, identification and management of cybersecurity related risks are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250801__20260731_zkyiekhUsSJ4">integrated into our overall risk management process. To the extent our processes identify a heightened cybersecurity related risk, risk owners are assigned to develop risk mitigation plans, which are then tracked to completion. true Assessment, identification and management of cybersecurity related risks are <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_908_ecyd--CybersecurityRiskManagementProcessesIntegratedFlag_dbT_c20250801__20260731_zkyiekhUsSJ4">integrated into our overall risk management process. true Cybersecurity Governance <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_904_ecyd--CybersecurityRiskBoardOfDirectorsOversightTextBlock_dbT_c20250801__20260731_zpz2RSXIgDc3">Our Board of Directors considers cybersecurity risk as part of its risk oversight function and has delegated oversight of cybersecurity risk strategy and governance and of other information technology risks to the Audit Committee of the Board of Directors (the “Audit Committee”). <span class="xdx_phnt_RGlzY2xvc3VyZSAtIEN5YmVyc2VjdXJpdHkgUmlzayBNYW5hZ2VtZW50IGFuZCBTdHJhdGVneSBEaXNjbG9zdXJlAA__" id="xdx_905_ecyd--CybersecurityRiskProcessForInformingBoardCommitteeOrSubcommitteeResponsibleForOversightTextBlock_dbT_c20250801__20260731_z3hl7FnlkObb">The Audit Committee reports to the full Board of Directors regarding its activities, including those related to cybersecurity. Senior management, including the Company’s Chief Executive Officer and Chief Financial Officer are responsible for assessing and managing cybersecurity risk, and providing briefings regarding the assessment and management of such risk to the Audit Committee, which then reports, as necessary, to the Board of Directors. Although members of our senior management do not have direct cybersecurity expertise obtained through certifications, their experience managing the Company, which includes consulting and coordinating as necessary with a third party information technology expert referred to below, enables them to effectively assess and manage material risks from cybersecurity threats. The Company retained an information technology expert third party company to assist in managing relevant risks. In particular, the Company outsources its information technology function and monitoring to a third party provider whereby it benefits from a professionally managed network monitoring, management, maintenance, detection and response system and a 24/7 security operations center with both onsite and remote support services. Any cybersecurity incident would be reported to the Company promptly by our third party consultant and material and potentially material incidents would be assessed by management and the Audit Committee for remediation and future prevention and detection. The Company, at least annually, updates its policies or procedures that could help mitigate cybersecurity risks. Notwithstanding the extensive approach we take to cybersecurity, we may not be successful in preventing or mitigating a cybersecurity incident that could have a material adverse effect on us. The Company has incorporated cybersecurity coverage in its insurance policies; however, there is no assurance that the insurance the Company maintains will cover all cybersecurity breaches or that policy limits will be sufficient to cover all related losses. Our Board of Directors considers cybersecurity risk as part of its risk oversight function and has delegated oversight of cybersecurity risk strategy and governance and of other information technology risks to the Audit Committee of the Board of Directors (the “Audit Committee”). The Audit Committee reports to the full Board of Directors regarding its activities, including those related to cybersecurity. Senior management, including the Company’s Chief Executive Officer and Chief Financial Officer are responsible for assessing and managing cybersecurity risk, and providing briefings regarding the assessment and management of such risk to the Audit Committee, which then reports, as necessary, to the Board of Directors. 1930 false false false false true MNP LLP We have audited the accompanying consolidated balance sheets of BriaCell Therapeutics Corp. (the “Company”) as at July 31, 2026 and 2025 and the related consolidated statements of operations and comprehensive loss, changes in shareholders’ equity (deficit), and cash flows for each of the years in the two-year period ended July 31, 2026, and the related notes (collectively referred to as the “consolidated financial statements”). In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of the Company as of July 31, 2026 and 2025, and the results of its consolidated operations and its consolidated cash flows for each of the years in the two-year period ended July 31, 2026, in conformity with accounting principles generally accepted in the United States of America. Toronto, Canada

9852435

10493808

10688277

7372473

1504228 2060295

22044940

19926576

730028

524278

169254

184525

319804

296819

315703

717508

1534789

1723130

23579729

21649706

6994539

3283703

987109

694285

7981648

3977988

38939

337672

38939

337672

8708029

1883906

120914482

101739923

11879317 10316140 30405598 17719026

-138684

-841745

-546795

-146659826

-111755564

15559142

17334046

23579729

21649706

29236508

21270678

6817729

5934125

36054237

27204803

-36054237

-27204803

601461

114511

-298734

-758364

92227

-263477

-224212

-35325292

-26556140

-421030

-244273

-34904262

-26311867

-6.97

-62.19

5010907

423114

5010907

423114

121907

72166414

9189261

1844296

-138684

-85443697

-302522

-2684932

1126879

189234 6437 1239367 -418352 821015 6277240

1560034

28334142

16293082

44627224

6294

-26311867

-244273

-26556140

1883906

101739923

10316140

17719026

-138684

-111755564

-546795

17334046

1883906

101739923

10316140

17719026

-138684

-111755564

-546795

17334046

1735389

1039051 2894567

5776830

19128427

12686572

31814999

5776830

19128427

12686572

31814999

8242 46132 -46132

-126080

126080

-34904262

-421030

-35325292

8708029

120914482

11879317

30405598

-138684

-146659826

-841745

15559142

8708029

120914482

11879317

30405598

-138684

-146659826

-841745

15559142

-35325292

-26556140

15271

14804 56473

104064

91356

1735389

776879

-263477

-224212

-298733 -758364 92227

3246

-733629

-961118

-492279

3710836

-3887078

292824

753909

-28651323

-28170520

127049

24590000

7316000

21289000

377000

330000

-3805049

-7646000

821015

2894567

6277240

31814999

44627224

31814999

45448239

-641373

9631719

10493808

862089

9852435

10493808

<p id="xdx_80B_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock_zmjTq55N207a" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">NOTE 1: GENERAL AND GOING CONCERN <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">a.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">BriaCell Therapeutics Corp. (“BriaCell” or the “Company”) was incorporated under the Business Corporations Act (British Columbia) on July 26, 2006 and is listed on the Toronto Stock Exchange (“TSX”) under the symbol “BCT”. The Company also trades on the Nasdaq Capital Market (“NASDAQ”) under the symbols “BCTX”, “BCTXZ”, “BCTXL”.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">b.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">BriaCell is a clinical-stage biotechnology company developing novel immunotherapies for cancer. The Company is currently advancing its Bria-IMT™ targeted immunotherapy in combination with an immune checkpoint inhibitor (retifanlimab) in a pivotal Phase 3 study in metastatic breast cancer. BriaCell is also developing personalized off-the-shelf immunotherapies, Bria-OTS™ and Bria-OTS+™, including Bria-BRES™ for breast cancer and Bria-PROS+™ for prostate cancer.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">c.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Going concern</td></tr> </table> The Company continues to devote substantially all of its efforts toward research and development activities. In the course of such activities, the Company has sustained operating losses and expects such losses to continue in the foreseeable future. The Company’s accumulated deficit as of July 31, 2026 was $146,659,826 (July 31, 2025 - $111,755,564) and negative cash flows from operating activities during the year ended July 31, 2026 was $28,651,323 (July 31, 2025 - $28,170,520). The Company is planning to finance its operations by exploring additional sources of capital and financing, while managing its existing working capital resources. During the year ended July 31, 2026, the Company completed equity financings generating aggregate gross proceeds of approximately $34,709,566. However, the Company’s ability to continue as a going concern is dependent upon its ability to attain future profitable operations and to continue to obtain the necessary financing to meet its obligations arising from normal business operations when they come due. The uncertainty of the Company’s ability to raise such financial capital casts substantial doubt on the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments to the amounts and classification of assets and liabilities that might be necessary should the Company not be able to continue as a going concern. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">d.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company has two wholly-owned U.S. subsidiaries: (i) BriaCell Therapeutics Corp. (“BTC”), which was incorporated on April 3, 2014, under the laws of the state of Delaware, and (ii) BTC has a wholly-owned subsidiary, Sapientia Pharmaceuticals, Inc. (“Sapientia”), which was incorporated in September 20, 2012, under the laws of the state of Delaware. The Company also has one Canadian subsidiary: BriaPro Therapeutics Corp, (“BriaPro”) which was incorporated on May 15, 2023, under the Business Corporations Act (British Columbia). BriaPro was established to complete a plan of arrangement spinout transaction in August 2023, pursuant to which certain pipeline assets of the Company were spun-out to BriaPro, including Bria-TILsRx™ and protein kinase C delta (PKCδ) inhibitors for multiple indications including cancer (the “BriaPro Assets”), resulting in an initially approximately two-thirds owned subsidiary of the Company with the remaining one-third (1/3) held by the Company’s shareholders (the “Amalgamation” and the “Amalgamation Agreement”) – see also note 7(a). (Sapientia and BTC and BriaPro together, the “Subsidiaries”) BriaCell’s ownership interest in BriaPro increased to approximately <span id="xdx_90D_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BriaProTherapeuticsCorpMember_z4T9YWg4PIr5" title="Ownership percentage">78% following the March 31, 2026 transaction described below. BriaCell Therapeutics AU Pty Ltd, a wholly-owned Australian subsidiary, was established on January 28, 2026 and currently has minimal activity.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">e.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On February 18, 2026, the Company and BriaPro entered into a definitive purchase agreement pursuant to which BriaPro agreed to purchase BriaCell’s exclusive license to develop and commercialize Soluble CD80 (“sCD80”) as a biologic agent for the treatment of cancer and other associated assets (the “Transaction”). As part of the Transaction, BriaCell agreed to make available to BriaPro up to $<span id="xdx_90E_eus-gaap--LineOfCreditFacilityPeriodicPayment_pn6n6_c20260218__20260218__us-gaap--LineOfCreditFacilityAxis__custom--BriacellTherapeuticsMember_zHd3BYIxWZ9l" title="Fund for research and development">3 million to fund research and development efforts. As consideration for the transfer of the exclusive license and the credit facility, BriaPro issued 23,972,589 common shares to BriaCell, increasing BriaCell’s ownership interest in BriaPro to approximately <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260218__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BriaProTherapeuticsCorpMember_zeWQPfonOT5l" title="Ownership percentage">78%. The Transaction was approved by the disinterested shareholders of BriaPro on March 5, 2026 and closed on March 31, 2026. Since intercompany transactions are eliminated on consolidation, the Transaction did not have an impact on the consolidated financial statements of the Company.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">f.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The Company has one operating segment and reporting unit.</td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated)

-146659826

-111755564

-28651323

-28170520

34709566

0.78

3000000

23972589

0.78

NOTE 2: SIGNIFICANT ACCOUNTING POLICIES a. Basis of presentation of the financial statements: The Company’s consolidated financial statements have been prepared in accordance with the United States generally accepted accounting principles (U.S. GAAP) as set forth in the Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (ASC). b. Use of estimates, assumptions and judgements: The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. The Company’s management believes that the estimates, judgment and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities at the dates of the consolidated financial statements, and the reported amount of expenses during the reporting periods. Actual results could differ from those estimates. Going Concern The consolidated financial statements have been prepared on a going concern basis, which contemplates that the Company will be able to meet its commitments, continue operations and realize its assets and discharge its liabilities in the normal course of business for at least twelve months from the date these consolidated financial statements were approved for issuance. Should the Company be unable to continue as a going concern, it may be unable to realize the carrying value of its assets, including its intangible assets and to meet its liabilities as they become due. Warrants and options The Company uses the Black-Scholes option-pricing model to estimate the fair value of options at the grant date, and the non-public warrant liabilities at the grant date and each reporting period date. The key assumptions used in the model are the expected future volatility in the price of the Company’s shares and the expected life of the warrants. Income Taxes The Company accounts for income taxes in accordance with Accounting Standard Codification 740, Income Taxes (“FASB ASC 740”), on a tax jurisdictional basis. The Company files income tax returns in the United States. Deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the tax bases of assets and liabilities and the consolidated financial statements reported amounts using enacted tax rates and laws in effect in the year in which the differences are expected to reverse. A valuation allowance is provided against deferred tax assets when it is determined to be more likely than not that the deferred tax asset will not be realized. BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 2: SIGNIFICANT ACCOUNTING POLICIES (Cont.) Provision for Income Taxes. Management accounts for income taxes by estimating future tax effects of temporary differences between the tax and book basis of assets and liabilities considering the provisions of enacted tax laws. The application of income tax law is inherently complex. Laws and regulations in this area are voluminous and are often ambiguous. As such, management is required to make many subjective assumptions and judgments regarding the Corporation’s income tax exposures, including judgments in determining the amount and timing of recognition of the resulting deferred tax assets and liabilities, including projections of future taxable income. Interpretations of and guidance surrounding income tax laws and regulations change over time. As such, changes in management’s subjective assumptions and judgments can materially affect amounts recognized in the Consolidated balance sheet and Consolidated Statements of Operations and Comprehensive Loss Intangible assets Intangible assets are tested for impairment annually or more frequently if there is an indication of impairment. The carrying value of intangibles with definite lives is reviewed each reporting period to determine whether there is any indication of impairment. If there are indications of impairment, the impairment analysis is completed and if the carrying amount of an asset exceeds its recoverable amount, the asset is impaired and impairment loss is recognized. Prepaid expenses The Company has prepaid certain expenses in respect of its pivotal phase III trial and estimates the period over which such expenses will be incurred. Amounts estimated to be expenses in more than 12 months have been classified to long-term prepaid expenses. The useful life of property and equipment Property and equipment are depreciated over their useful lives. Useful lives are based on management’s estimates of the period that the assets will be used which are periodically reviewed for continued appropriateness. Changes to estimates can result in significant variations in the amounts charged to the consolidated statement of operations and comprehensive loss in specific periods. Investment equity method Investments in entities over which the Company does not have a controlling financial interest but has significant influence are accounted for using the equity method, with the Company’s share of losses reported in the loss from equity method investments on the statements of operation and comprehensive loss. The Company has a <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsIncMember_zrcVXEKtxuBg" title="Investment equity method percentage">71.1% interest in BC Therapeutics. Management evaluates whether it has control over the investee in accordance with the guidance of ASC 810, which requires judgment to assess factors such as power over significant activities of the investee, exposure to variable returns, and the ability to affect those returns. Based on this evaluation, management concludes the Company does not have control over BC Therapeutics but has significant influence for accounting purposes. c. Principles of consolidation: The consolidated financial statements include the accounts of the Company and its Subsidiaries. All intercompany balances and transactions have been eliminated upon consolidation. BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 2: SIGNIFICANT ACCOUNTING POLICIES (Cont.) d. Consolidated financial statements in U.S dollars: The functional currency is the currency that best reflects the economic environment in which the Company and its subsidiary operates and conducts their transactions. The functional currency of the Company and its subsidiaries is the U.S. dollar. Accordingly, monetary accounts maintained in currencies other than the U.S. dollar are remeasured into U.S. dollars at each reporting period end in accordance with ASC No. 830 “Foreign Currency Matters.” All transaction gains and losses of the remeasured monetary balance sheet items are reflected in the statements of operations as financing income or expenses as appropriate. e. Cash and cash equivalents: Cash equivalents are short-term highly liquid deposits that are readily convertible to cash with original maturities of three months or less, at the date acquired. As of July 31, 2026 and 2025, approximately $8.6 million and $9.2 million, respectively, of the Company’s cash and cash equivalents were held with a non-banking financial institution in the United States. f. Short-term investments Short-term investments consist of held-for-sale securities (or trading) and are stated at fair value, with unrealized gains and losses included in earnings. Transaction costs are expensed as incurred. The securities are classified as current assets because they are expected to be realized within one year. Gains or losses realized on sales of these securities are included in financial income (expense), net in the consolidated statement of operations and comprehensive loss. g. Equity method investments: Investments in entities over which the Company does not have a controlling financial interest but has significant influence, are accounted for using the equity method, with the Company’s share of losses reported in loss from equity method investments on the statements of operation and comprehensive loss. Equity method investments are recorded at cost, plus the Company’s share of undistributed earnings or losses, and impairment, if any, within interest in equity investees on the statements of consolidated balance sheet. h. Property and Equipment, net: Property and equipment with individual values of over $2,500 are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets at the following annual rates: SCHEDULE OF ESTIMATED USEFUL LIVES OF ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 3in; text-align: justify">Laboratory equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_dp_uPure_c20260731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryEquipmentMember_zzCuo53099v" title="Estimated useful life">20%</td> <td style="width: 0.75in"> </td></tr> </table> i. Intangible assets, net: Separately acquired intangible assets are measured on initial recognition at cost including directly attributable costs. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Expenditures relating to internally generated intangible assets, excluding capitalized development costs, are recognized in profit or loss when incurred. BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 2: SIGNIFICANT ACCOUNTING POLICIES (Cont.) Intangible assets with finite useful lives are amortized over their useful lives and whenever there is an indication that the asset may be impaired. The evaluation is performed at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. Recoverability of these group of assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the group of assets is expected to generate. If such review indicates that the carrying amount of intangible assets is not recoverable, the carrying amount of such assets is reduced to fair value. The amortization period and the amortization method for an intangible asset are reviewed at least at each year end. Intangible assets with indefinite useful lives are not systematically amortized and are tested for impairment annually, or whenever there is an indication that the intangible asset may be impaired. The useful life of these assets is reviewed annually to determine whether their indefinite life assessment continues to be supportable. If the events and circumstances do not continue to support the assessment, the change in the useful life assessment from indefinite to finite life is accounted for prospectively as a change in accounting estimate and on that date the asset is tested for impairment. Commencing from that date, the asset is amortized systematically over its useful life. The details of intangible assets are as follows: SCHEDULE OF USEFUL LIVES OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Patents</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">Useful life</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">20 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">Amortization method</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Straight-line</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">In-house development or purchase</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Purchase</td></tr> </table> For the years ended July 31, 2026 and 2025, no indicators of impairment have been identified. j. Research and Development expenses: Research and development expenses are recognized in the consolidated statements of operations and comprehensive loss when incurred. Research and development expenses consist of intellectual property, development and production expenditures. Government grants are recognized when there is reasonable assurance that the grants will be received, and the Company will comply with the conditions. The grants are offset against the related research and development expenditure. k. Fair value of financial instruments: The accounting guidance for fair value provides a framework for measuring fair value, clarifies the definition of fair value, and expands disclosures regarding fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the reporting date. The accounting guidance establishes a three-tiered hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.5in; text-align: justify">Level 1</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: center">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs.</td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 2: SIGNIFICANT ACCOUNTING POLICIES (Cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.5in; text-align: justify">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: center">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Observable inputs that are based on inputs not quoted on active markets but corroborated by market data.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify">Level 3</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Unobservable inputs are used when little or no market data are available.</td></tr> </table> The carrying amounts of cash and cash equivalents, trade payables and accrued expenses and other payables approximate their fair value due to the short-term nature of such instruments. The carrying amount of warrant liabilities and short-term investments are recorded at the fair value at each reporting period. l. Leases: The Company accounts for leases according to ASC 842, “Leases”. The Company determines if an arrangement is a lease and the classification of that lease at inception based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether the Company obtains the right to substantially all the economic benefits from the use of the asset throughout the period, and (3) whether the Company has a right to direct the use of the asset. An ROU asset represents the right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease agreement. An ROU asset is measured based on the discounted present value of the remaining lease payments, plus any initial direct costs incurred and prepaid lease payments, excluding lease incentives. The lease liability is measured at lease commencement date based on the discounted present value of the remaining lease payments. The implicit rate within the operating leases is generally not determinable, therefore the Company uses the Incremental Borrowing Rate (“IBR”) based on the information available at commencement date in determining the present value of lease payments. The Company’s IBR is estimated to approximate the interest rate for collateralized borrowing with similar terms and payments and in economic environments where the leased asset is located. An option to extend the lease is considered in connection with determining the ROU asset and lease liability when it is reasonably certain that the Company will exercise that option. An option to terminate is considered unless it is reasonably certain that the Company will not exercise the option. The Company elected the practical expedient for lease agreements with a term of twelve months or less and does not recognize right-of-use (“ROU”) assets and lease liabilities in respect of those agreements. The Company also elected the practical expedient to not separate lease and non-lease components for its leases. m. Share-based compensation: The Company accounts for share-based compensation in accordance with ASC No. 718, “Compensation – Stock Compensation”, which requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model. The value of the award is recognized as an expense over the requisite service periods, which is the vesting period of the respective award, on a straight-line basis when the only condition to vesting is continued service. The Company has selected the Black-Scholes option-pricing model as the most appropriate fair value method for its option awards. The Company recognizes forfeitures of equity-based awards as they occur. Restricted share units use the share price on the grant date to determine the fair value of the restricted share unit award. BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 2: SIGNIFICANT ACCOUNTING POLICIES (Cont.) n. Income Taxes: The Company accounts for income taxes in accordance with ASC 740, “Income Taxes”, which prescribes the use of the liability method whereby deferred tax asset and liability account balances are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company provides a valuation allowance, to reduce deferred tax assets to their estimated realizable value, if needed. ASC 740 offers a two-step approach for recognizing and measuring a liability for uncertain tax positions. The first step is to evaluate the tax position taken or expected to be taken in a tax return by determining if the weight of available evidence indicates that it is more likely than not that, on an evaluation of the technical merits, the tax position will be sustained on audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. As of July 31, 2026, and 2025 no liability for unrecognized tax benefits was recorded as a result of ASC 740. o. Basic and diluted net loss per Share: The Company’s basic net loss per share is calculated by dividing net loss attributable to ordinary shareholders by the weighted-average number of shares of ordinary shares outstanding for the period, without consideration of potentially dilutive securities. The diluted net loss per share is calculated by giving effect to all potentially dilutive securities outstanding for the period using the treasury share method or the if-converted method based on the nature of such securities. Diluted net loss per share is the same as basic net loss per share in periods when the effects of potentially dilutive ordinary shares are anti-dilutive. p. Segment reporting: The Company manages its business activities on a consolidated basis and operates as one reportable segment. The Company’s operations are focused on the research and development of its immunotherapy product candidates and related supporting activities. The Chief Executive Officer is identified as the Company’s Chief Operating Decision Maker (“CODM”). The accounting policies of the segment are the same as those used in the consolidated financial statements. The CODM evaluates the Company’s performance and allocates resources using consolidated financial information, including net loss and cash flow forecasts. The Company’s significant expenses, which consist primarily of research and development and general and administrative expenses, are consistent with the captions presented on the consolidated statements of operations and comprehensive loss. BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 2: SIGNIFICANT ACCOUNTING POLICIES (Cont.) q. Recently issued and adopted accounting standards: The Company ceased to qualify as an “emerging growth company” under the Jumpstart Our Business Startups Act (“JOBS Act”) as of July 31, 2026. Accordingly, the Company is no longer eligible to use the extended transition period for complying with new or revised accounting standards. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In December 2023, the FASB issued ASU 2023-09 - Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This standard modifies the rules on income tax disclosures to require entities to disclose specific categories in the rate reconciliation, the income or loss from continuing operations before income tax expense or benefit, and income tax expense or benefit from continuing operations. ASU 2023-09 also requires entities to disclose their income tax payments to international, federal, state, and local jurisdictions. The ASU is effective for years beginning after December 15, 2024, but early adoption is permitted. The Company adopted this standard in connection with the preparation of its consolidated financial statements for the year ended July 31, 2026. The adoption did not have a material impact on the Company’s consolidated financial statements and disclosures.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In March 2024, the FASB issued ASU 2024-01 - Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards. This standard clarifies whether profits interest and similar awards fall within the scope of stock-based compensation guidance as defined in ASC Topic 718, introducing examples to demonstrate this. The ASU includes scenarios where profits interest awards are classified as equity instruments or liability awards and situations where they fall outside ASC Topic 718, being accounted for under ASC Topic 710. The ASU is effective for years beginning after December 15, 2024, but early adoption is permitted. This ASU should be applied on a prospective basis, although retrospective application is permitted. The Company adopted this standard in connection with the preparation of its consolidated financial statements for the year ended July 31, 2026. The adoption did not have a material impact on the Company’s consolidated financial statements and disclosures.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">3.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In January 2025, the FASB issued ASU 2025-01 - Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date. This standard amends the guidance issued in 2024 to confirm that all public business entities must present the required expense-disaggregation disclosures in annual periods beginning after December 15, 2026, and interim periods within annual periods beginning after December 15, 2027. The ASU is effective for years beginning after those dates, but early adoption is permitted. This ASU should be applied on a prospective basis, although retrospective application is permitted. Because the amendment only affects disclosure timing, the Company does not expect this standard to have a material impact on its financial statements and disclosures.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">4.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In June 2025, the FASB issued ASU 2025-03 - Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in a Variable-Interest Entity. This standard clarifies that when a business combination is effected primarily by exchanging equity interests and the legal acquiree is a variable-interest entity (“VIE”) that meets the definition of a business, entities must identify the accounting acquirer using the factors in ASC 805-10-55-12 through 55-15, rather than relying solely on the VIE consolidation model. The ASU is effective for years beginning after December 15, 2026, but early adoption is permitted. This ASU should be applied on a prospective basis, although retrospective application is permitted. The Company is currently evaluating the impact of this standard on its financial statements and disclosures.</td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 2: SIGNIFICANT ACCOUNTING POLICIES (Cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">5.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In July 2025, the FASB issued ASU No. 2025-05, Financial Instruments - Credit Losses: Measurement of Credit Losses for Accounts Receivable and Contract Assets, which provides a practical expedient permitting companies to assume that conditions at the balance sheet date remain unchanged over the life of the asset when estimating expected credit losses for current accounts receivable and current contract assets. This guidance is effective for annual periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted and is effective on a prospective basis. The Company is currently evaluating the impact that adoption of this accounting standard will have on its financial disclosures.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">6.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In September 2025, the FASB issued ASU No. 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, which makes targeted improvements to the accounting for internal-use software by removing references to “development stages.” The update also clarifies the criteria for capitalization, which begins when both of the following occur: (1) management has authorized and committed to funding the software project and (2) it is probable that the project will be completed and the software will be used to perform the function intended. The guidance is effective for annual reporting periods beginning after December 15, 2027, and for interim periods within those annual reporting periods, with early adoption permitted, and can be applied prospectively, retrospectively, or via a modified prospective transition method. The Company is currently evaluating the impact that adoption of this accounting standard will have on its financial disclosures.</td></tr> </table>

a. Basis of presentation of the financial statements: The Company’s consolidated financial statements have been prepared in accordance with the United States generally accepted accounting principles (U.S. GAAP) as set forth in the Financial Accounting Standards Board (the “FASB”) Accounting Standards Codification (ASC).

b. Use of estimates, assumptions and judgements: The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates, judgments and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. The Company’s management believes that the estimates, judgment and assumptions used are reasonable based upon information available at the time they are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities at the dates of the consolidated financial statements, and the reported amount of expenses during the reporting periods. Actual results could differ from those estimates. Going Concern The consolidated financial statements have been prepared on a going concern basis, which contemplates that the Company will be able to meet its commitments, continue operations and realize its assets and discharge its liabilities in the normal course of business for at least twelve months from the date these consolidated financial statements were approved for issuance. Should the Company be unable to continue as a going concern, it may be unable to realize the carrying value of its assets, including its intangible assets and to meet its liabilities as they become due. Warrants and options The Company uses the Black-Scholes option-pricing model to estimate the fair value of options at the grant date, and the non-public warrant liabilities at the grant date and each reporting period date. The key assumptions used in the model are the expected future volatility in the price of the Company’s shares and the expected life of the warrants. Income Taxes The Company accounts for income taxes in accordance with Accounting Standard Codification 740, Income Taxes (“FASB ASC 740”), on a tax jurisdictional basis. The Company files income tax returns in the United States. Deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the tax bases of assets and liabilities and the consolidated financial statements reported amounts using enacted tax rates and laws in effect in the year in which the differences are expected to reverse. A valuation allowance is provided against deferred tax assets when it is determined to be more likely than not that the deferred tax asset will not be realized. BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 2: SIGNIFICANT ACCOUNTING POLICIES (Cont.) Provision for Income Taxes. Management accounts for income taxes by estimating future tax effects of temporary differences between the tax and book basis of assets and liabilities considering the provisions of enacted tax laws. The application of income tax law is inherently complex. Laws and regulations in this area are voluminous and are often ambiguous. As such, management is required to make many subjective assumptions and judgments regarding the Corporation’s income tax exposures, including judgments in determining the amount and timing of recognition of the resulting deferred tax assets and liabilities, including projections of future taxable income. Interpretations of and guidance surrounding income tax laws and regulations change over time. As such, changes in management’s subjective assumptions and judgments can materially affect amounts recognized in the Consolidated balance sheet and Consolidated Statements of Operations and Comprehensive Loss Intangible assets Intangible assets are tested for impairment annually or more frequently if there is an indication of impairment. The carrying value of intangibles with definite lives is reviewed each reporting period to determine whether there is any indication of impairment. If there are indications of impairment, the impairment analysis is completed and if the carrying amount of an asset exceeds its recoverable amount, the asset is impaired and impairment loss is recognized. Prepaid expenses The Company has prepaid certain expenses in respect of its pivotal phase III trial and estimates the period over which such expenses will be incurred. Amounts estimated to be expenses in more than 12 months have been classified to long-term prepaid expenses. The useful life of property and equipment Property and equipment are depreciated over their useful lives. Useful lives are based on management’s estimates of the period that the assets will be used which are periodically reviewed for continued appropriateness. Changes to estimates can result in significant variations in the amounts charged to the consolidated statement of operations and comprehensive loss in specific periods. Investment equity method Investments in entities over which the Company does not have a controlling financial interest but has significant influence are accounted for using the equity method, with the Company’s share of losses reported in the loss from equity method investments on the statements of operation and comprehensive loss. The Company has a <span id="xdx_90F_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsIncMember_zrcVXEKtxuBg" title="Investment equity method percentage">71.1% interest in BC Therapeutics. Management evaluates whether it has control over the investee in accordance with the guidance of ASC 810, which requires judgment to assess factors such as power over significant activities of the investee, exposure to variable returns, and the ability to affect those returns. Based on this evaluation, management concludes the Company does not have control over BC Therapeutics but has significant influence for accounting purposes.

0.711

c. Principles of consolidation: The consolidated financial statements include the accounts of the Company and its Subsidiaries. All intercompany balances and transactions have been eliminated upon consolidation. BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 2: SIGNIFICANT ACCOUNTING POLICIES (Cont.)

d. Consolidated financial statements in U.S dollars: The functional currency is the currency that best reflects the economic environment in which the Company and its subsidiary operates and conducts their transactions. The functional currency of the Company and its subsidiaries is the U.S. dollar. Accordingly, monetary accounts maintained in currencies other than the U.S. dollar are remeasured into U.S. dollars at each reporting period end in accordance with ASC No. 830 “Foreign Currency Matters.” All transaction gains and losses of the remeasured monetary balance sheet items are reflected in the statements of operations as financing income or expenses as appropriate.

e. Cash and cash equivalents: Cash equivalents are short-term highly liquid deposits that are readily convertible to cash with original maturities of three months or less, at the date acquired. As of July 31, 2026 and 2025, approximately $8.6 million and $9.2 million, respectively, of the Company’s cash and cash equivalents were held with a non-banking financial institution in the United States.

8600000 9200000

f. Short-term investments Short-term investments consist of held-for-sale securities (or trading) and are stated at fair value, with unrealized gains and losses included in earnings. Transaction costs are expensed as incurred. The securities are classified as current assets because they are expected to be realized within one year. Gains or losses realized on sales of these securities are included in financial income (expense), net in the consolidated statement of operations and comprehensive loss.

g. Equity method investments: Investments in entities over which the Company does not have a controlling financial interest but has significant influence, are accounted for using the equity method, with the Company’s share of losses reported in loss from equity method investments on the statements of operation and comprehensive loss. Equity method investments are recorded at cost, plus the Company’s share of undistributed earnings or losses, and impairment, if any, within interest in equity investees on the statements of consolidated balance sheet.

h. Property and Equipment, net: Property and equipment with individual values of over $2,500 are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets at the following annual rates: SCHEDULE OF ESTIMATED USEFUL LIVES OF ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 3in; text-align: justify">Laboratory equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_dp_uPure_c20260731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryEquipmentMember_zzCuo53099v" title="Estimated useful life">20%</td> <td style="width: 0.75in"> </td></tr> </table>

2500

SCHEDULE OF ESTIMATED USEFUL LIVES OF ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 3in; text-align: justify">Laboratory equipment</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><span id="xdx_903_eus-gaap--PropertyPlantAndEquipmentSalvageValuePercentage_iI_dp_uPure_c20260731__us-gaap--PropertyPlantAndEquipmentByTypeAxis__custom--LaboratoryEquipmentMember_zzCuo53099v" title="Estimated useful life">20%</td> <td style="width: 0.75in"> </td></tr> </table>

0.20

i. Intangible assets, net: Separately acquired intangible assets are measured on initial recognition at cost including directly attributable costs. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Expenditures relating to internally generated intangible assets, excluding capitalized development costs, are recognized in profit or loss when incurred. BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 2: SIGNIFICANT ACCOUNTING POLICIES (Cont.) Intangible assets with finite useful lives are amortized over their useful lives and whenever there is an indication that the asset may be impaired. The evaluation is performed at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets and liabilities. Recoverability of these group of assets is measured by a comparison of the carrying amounts to the future undiscounted cash flows the group of assets is expected to generate. If such review indicates that the carrying amount of intangible assets is not recoverable, the carrying amount of such assets is reduced to fair value. The amortization period and the amortization method for an intangible asset are reviewed at least at each year end. Intangible assets with indefinite useful lives are not systematically amortized and are tested for impairment annually, or whenever there is an indication that the intangible asset may be impaired. The useful life of these assets is reviewed annually to determine whether their indefinite life assessment continues to be supportable. If the events and circumstances do not continue to support the assessment, the change in the useful life assessment from indefinite to finite life is accounted for prospectively as a change in accounting estimate and on that date the asset is tested for impairment. Commencing from that date, the asset is amortized systematically over its useful life. The details of intangible assets are as follows: SCHEDULE OF USEFUL LIVES OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Patents</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">Useful life</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">20 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">Amortization method</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Straight-line</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">In-house development or purchase</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Purchase</td></tr> </table> For the years ended July 31, 2026 and 2025, no indicators of impairment have been identified.

The details of intangible assets are as follows: SCHEDULE OF USEFUL LIVES OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 2.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.1in"> </td> <td style="border-bottom: black 1pt solid; font: 10pt Times New Roman, Times, Serif">Patents</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">Useful life</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">20 years</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">Amortization method</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Straight-line</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td> </td> <td style="font: 10pt Times New Roman, Times, Serif">In-house development or purchase</td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">Purchase</td></tr> </table>

P20Y

Straight-line

Purchase

j. Research and Development expenses: Research and development expenses are recognized in the consolidated statements of operations and comprehensive loss when incurred. Research and development expenses consist of intellectual property, development and production expenditures. Government grants are recognized when there is reasonable assurance that the grants will be received, and the Company will comply with the conditions. The grants are offset against the related research and development expenditure.

k. Fair value of financial instruments: The accounting guidance for fair value provides a framework for measuring fair value, clarifies the definition of fair value, and expands disclosures regarding fair value measurements. Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability (an exit price) in an orderly transaction between market participants at the reporting date. The accounting guidance establishes a three-tiered hierarchy, which prioritizes the inputs used in the valuation methodologies in measuring fair value as follows: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.5in; text-align: justify">Level 1</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: center">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Quoted prices (unadjusted) in active markets that are accessible at the measurement date for assets or liabilities. The fair value hierarchy gives the highest priority to Level 1 inputs.</td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 2: SIGNIFICANT ACCOUNTING POLICIES (Cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; width: 0.5in; text-align: justify">Level 2</td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: center">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Observable inputs that are based on inputs not quoted on active markets but corroborated by market data.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; white-space: nowrap; text-align: justify">Level 3</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: center">—</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Unobservable inputs are used when little or no market data are available.</td></tr> </table> The carrying amounts of cash and cash equivalents, trade payables and accrued expenses and other payables approximate their fair value due to the short-term nature of such instruments. The carrying amount of warrant liabilities and short-term investments are recorded at the fair value at each reporting period.

l. Leases: The Company accounts for leases according to ASC 842, “Leases”. The Company determines if an arrangement is a lease and the classification of that lease at inception based on: (1) whether the contract involves the use of a distinct identified asset, (2) whether the Company obtains the right to substantially all the economic benefits from the use of the asset throughout the period, and (3) whether the Company has a right to direct the use of the asset. An ROU asset represents the right to use an underlying asset for the lease term and lease liabilities represent the Company’s obligation to make lease payments arising from the lease agreement. An ROU asset is measured based on the discounted present value of the remaining lease payments, plus any initial direct costs incurred and prepaid lease payments, excluding lease incentives. The lease liability is measured at lease commencement date based on the discounted present value of the remaining lease payments. The implicit rate within the operating leases is generally not determinable, therefore the Company uses the Incremental Borrowing Rate (“IBR”) based on the information available at commencement date in determining the present value of lease payments. The Company’s IBR is estimated to approximate the interest rate for collateralized borrowing with similar terms and payments and in economic environments where the leased asset is located. An option to extend the lease is considered in connection with determining the ROU asset and lease liability when it is reasonably certain that the Company will exercise that option. An option to terminate is considered unless it is reasonably certain that the Company will not exercise the option. The Company elected the practical expedient for lease agreements with a term of twelve months or less and does not recognize right-of-use (“ROU”) assets and lease liabilities in respect of those agreements. The Company also elected the practical expedient to not separate lease and non-lease components for its leases.

m. Share-based compensation: The Company accounts for share-based compensation in accordance with ASC No. 718, “Compensation – Stock Compensation”, which requires companies to estimate the fair value of equity-based payment awards on the date of grant using an option-pricing model. The value of the award is recognized as an expense over the requisite service periods, which is the vesting period of the respective award, on a straight-line basis when the only condition to vesting is continued service. The Company has selected the Black-Scholes option-pricing model as the most appropriate fair value method for its option awards. The Company recognizes forfeitures of equity-based awards as they occur. Restricted share units use the share price on the grant date to determine the fair value of the restricted share unit award. BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 2: SIGNIFICANT ACCOUNTING POLICIES (Cont.)

n. Income Taxes: The Company accounts for income taxes in accordance with ASC 740, “Income Taxes”, which prescribes the use of the liability method whereby deferred tax asset and liability account balances are determined based on differences between the financial reporting and tax bases of assets and liabilities and are measured using the enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company provides a valuation allowance, to reduce deferred tax assets to their estimated realizable value, if needed. ASC 740 offers a two-step approach for recognizing and measuring a liability for uncertain tax positions. The first step is to evaluate the tax position taken or expected to be taken in a tax return by determining if the weight of available evidence indicates that it is more likely than not that, on an evaluation of the technical merits, the tax position will be sustained on audit, including resolution of any related appeals or litigation processes. The second step is to measure the tax benefit as the largest amount that is more than 50% likely to be realized upon ultimate settlement. As of July 31, 2026, and 2025 no liability for unrecognized tax benefits was recorded as a result of ASC 740.

o. Basic and diluted net loss per Share: The Company’s basic net loss per share is calculated by dividing net loss attributable to ordinary shareholders by the weighted-average number of shares of ordinary shares outstanding for the period, without consideration of potentially dilutive securities. The diluted net loss per share is calculated by giving effect to all potentially dilutive securities outstanding for the period using the treasury share method or the if-converted method based on the nature of such securities. Diluted net loss per share is the same as basic net loss per share in periods when the effects of potentially dilutive ordinary shares are anti-dilutive.

p. Segment reporting: The Company manages its business activities on a consolidated basis and operates as one reportable segment. The Company’s operations are focused on the research and development of its immunotherapy product candidates and related supporting activities. The Chief Executive Officer is identified as the Company’s Chief Operating Decision Maker (“CODM”). The accounting policies of the segment are the same as those used in the consolidated financial statements. The CODM evaluates the Company’s performance and allocates resources using consolidated financial information, including net loss and cash flow forecasts. The Company’s significant expenses, which consist primarily of research and development and general and administrative expenses, are consistent with the captions presented on the consolidated statements of operations and comprehensive loss. BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 2: SIGNIFICANT ACCOUNTING POLICIES (Cont.)

q. Recently issued and adopted accounting standards: The Company ceased to qualify as an “emerging growth company” under the Jumpstart Our Business Startups Act (“JOBS Act”) as of July 31, 2026. Accordingly, the Company is no longer eligible to use the extended transition period for complying with new or revised accounting standards. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In December 2023, the FASB issued ASU 2023-09 - Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This standard modifies the rules on income tax disclosures to require entities to disclose specific categories in the rate reconciliation, the income or loss from continuing operations before income tax expense or benefit, and income tax expense or benefit from continuing operations. ASU 2023-09 also requires entities to disclose their income tax payments to international, federal, state, and local jurisdictions. The ASU is effective for years beginning after December 15, 2024, but early adoption is permitted. The Company adopted this standard in connection with the preparation of its consolidated financial statements for the year ended July 31, 2026. The adoption did not have a material impact on the Company’s consolidated financial statements and disclosures.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In March 2024, the FASB issued ASU 2024-01 - Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards. This standard clarifies whether profits interest and similar awards fall within the scope of stock-based compensation guidance as defined in ASC Topic 718, introducing examples to demonstrate this. The ASU includes scenarios where profits interest awards are classified as equity instruments or liability awards and situations where they fall outside ASC Topic 718, being accounted for under ASC Topic 710. The ASU is effective for years beginning after December 15, 2024, but early adoption is permitted. This ASU should be applied on a prospective basis, although retrospective application is permitted. The Company adopted this standard in connection with the preparation of its consolidated financial statements for the year ended July 31, 2026. The adoption did not have a material impact on the Company’s consolidated financial statements and disclosures.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">3.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In January 2025, the FASB issued ASU 2025-01 - Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Clarifying the Effective Date. This standard amends the guidance issued in 2024 to confirm that all public business entities must present the required expense-disaggregation disclosures in annual periods beginning after December 15, 2026, and interim periods within annual periods beginning after December 15, 2027. The ASU is effective for years beginning after those dates, but early adoption is permitted. This ASU should be applied on a prospective basis, although retrospective application is permitted. Because the amendment only affects disclosure timing, the Company does not expect this standard to have a material impact on its financial statements and disclosures.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">4.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In June 2025, the FASB issued ASU 2025-03 - Business Combinations (Topic 805) and Consolidation (Topic 810): Determining the Accounting Acquirer in a Variable-Interest Entity. This standard clarifies that when a business combination is effected primarily by exchanging equity interests and the legal acquiree is a variable-interest entity (“VIE”) that meets the definition of a business, entities must identify the accounting acquirer using the factors in ASC 805-10-55-12 through 55-15, rather than relying solely on the VIE consolidation model. The ASU is effective for years beginning after December 15, 2026, but early adoption is permitted. This ASU should be applied on a prospective basis, although retrospective application is permitted. The Company is currently evaluating the impact of this standard on its financial statements and disclosures.</td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 2: SIGNIFICANT ACCOUNTING POLICIES (Cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">5.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In July 2025, the FASB issued ASU No. 2025-05, Financial Instruments - Credit Losses: Measurement of Credit Losses for Accounts Receivable and Contract Assets, which provides a practical expedient permitting companies to assume that conditions at the balance sheet date remain unchanged over the life of the asset when estimating expected credit losses for current accounts receivable and current contract assets. This guidance is effective for annual periods beginning after December 15, 2025, and interim reporting periods within those annual reporting periods. Early adoption is permitted and is effective on a prospective basis. The Company is currently evaluating the impact that adoption of this accounting standard will have on its financial disclosures.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">6.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">In September 2025, the FASB issued ASU No. 2025-06, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Targeted Improvements to the Accounting for Internal-Use Software, which makes targeted improvements to the accounting for internal-use software by removing references to “development stages.” The update also clarifies the criteria for capitalization, which begins when both of the following occur: (1) management has authorized and committed to funding the software project and (2) it is probable that the project will be completed and the software will be used to perform the function intended. The guidance is effective for annual reporting periods beginning after December 15, 2027, and for interim periods within those annual reporting periods, with early adoption permitted, and can be applied prospectively, retrospectively, or via a modified prospective transition method. The Company is currently evaluating the impact that adoption of this accounting standard will have on its financial disclosures.</td></tr> </table>

NOTE 3: Amounts receivable and prepaid expenses AMOUNTS RECEIVABLE AND PREPAID EXPENSES SCHEDULE OF AMOUNTS RECEIVABLE AND PREPAID EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260731_zzivL9aMKHcg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250731_zMpUHF0WEP4e" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_ecustom--DirectorsAndOfficersInsurance_iI_maARAPEzuHj_zWfQ9KOebE1c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Directors and officers insurance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">669,173</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">564,794</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PrepaidExpenseCurrent_iI_maARAPEzuHj_zqJI5kvVig3b" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Prepaid expense (a)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">813,987</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,394,439</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherPrepaidsAndAccountReceivableCurrent_iI_maARAPEzuHj_zbxW2ajTDl74" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other prepaids and account receivable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21,068</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">101,062</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AccountsReceivableAndPrepaidExpensesCurrent_iTI_mtARAPEzuHj_zQo8px0jZ9x2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Amounts receivable and prepaid expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,504,228</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,060,295</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prepaid expenses as of July 31, 2026 include amounts paid to certain vendors in respect of the Company’s ongoing pivotal phase III trial study. These amounts are amortized on a straight-line basis over the period of the clinical trial. Prepaid expenses estimated to be expensed within 12 months amount to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEFNT1VOVFMgUkVDRUlWQUJMRSBBTkQgUFJFUEFJRCBFWFBFTlNFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--PrepaidExpenseCurrent_iI_c20260731_znYlMaK4BvCc" title="Prepaid expense">813,987 in 2026 compared to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEFNT1VOVFMgUkVDRUlWQUJMRSBBTkQgUFJFUEFJRCBFWFBFTlNFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--PrepaidExpenseCurrent_iI_c20250731_zSh3TvRfKITk" title="Prepaid expense">1,394,439 in 2025 and are included in current assets, whilst the balance, extending longer than 12 months, amounts to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEFNT1VOVFMgUkVDRUlWQUJMRSBBTkQgUFJFUEFJRCBFWFBFTlNFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--PrepaidExpenseNoncurrent_iI_c20260731_zBwc5OWlYhpe" title="Prepaid expense non current">315,703 in 2026 as compared to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEFNT1VOVFMgUkVDRUlWQUJMRSBBTkQgUFJFUEFJRCBFWFBFTlNFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--PrepaidExpenseNoncurrent_iI_c20250731_zwV3jyTfrS98" title="Prepaid expense non current">717,508 in 2025 and is included in non-current assets under long-term prepaid expenses.</td></tr> </table>

SCHEDULE OF AMOUNTS RECEIVABLE AND PREPAID EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20260731_zzivL9aMKHcg" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250731_zMpUHF0WEP4e" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_409_ecustom--DirectorsAndOfficersInsurance_iI_maARAPEzuHj_zWfQ9KOebE1c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Directors and officers insurance</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">669,173</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">564,794</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_403_eus-gaap--PrepaidExpenseCurrent_iI_maARAPEzuHj_zqJI5kvVig3b" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Prepaid expense (a)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">813,987</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,394,439</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--OtherPrepaidsAndAccountReceivableCurrent_iI_maARAPEzuHj_zbxW2ajTDl74" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Other prepaids and account receivable</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">21,068</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">101,062</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--AccountsReceivableAndPrepaidExpensesCurrent_iTI_mtARAPEzuHj_zQo8px0jZ9x2" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Amounts receivable and prepaid expenses</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,504,228</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">2,060,295</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(a)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Prepaid expenses as of July 31, 2026 include amounts paid to certain vendors in respect of the Company’s ongoing pivotal phase III trial study. These amounts are amortized on a straight-line basis over the period of the clinical trial. Prepaid expenses estimated to be expensed within 12 months amount to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEFNT1VOVFMgUkVDRUlWQUJMRSBBTkQgUFJFUEFJRCBFWFBFTlNFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90C_eus-gaap--PrepaidExpenseCurrent_iI_c20260731_znYlMaK4BvCc" title="Prepaid expense">813,987 in 2026 compared to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEFNT1VOVFMgUkVDRUlWQUJMRSBBTkQgUFJFUEFJRCBFWFBFTlNFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_900_eus-gaap--PrepaidExpenseCurrent_iI_c20250731_zSh3TvRfKITk" title="Prepaid expense">1,394,439 in 2025 and are included in current assets, whilst the balance, extending longer than 12 months, amounts to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEFNT1VOVFMgUkVDRUlWQUJMRSBBTkQgUFJFUEFJRCBFWFBFTlNFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--PrepaidExpenseNoncurrent_iI_c20260731_zBwc5OWlYhpe" title="Prepaid expense non current">315,703 in 2026 as compared to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEFNT1VOVFMgUkVDRUlWQUJMRSBBTkQgUFJFUEFJRCBFWFBFTlNFUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_90D_eus-gaap--PrepaidExpenseNoncurrent_iI_c20250731_zwV3jyTfrS98" title="Prepaid expense non current">717,508 in 2025 and is included in non-current assets under long-term prepaid expenses.</td></tr> </table> 669173 564794

813987

1394439

21068 101062 1504228 2060295

813987

1394439

315703

717508

NOTE 4: INVESTMENT IN BC THERAPEUTICS INC. On December 21, 2021, the Company and BC Therapeutics, Inc. (“BC Therapeutics” or “the Investee”) entered a share purchase agreement (“SPA”), pursuant to which the Company initially provided a loan of $<span id="xdx_901_eus-gaap--PaymentsToAcquireLoansReceivable_c20211221__20211221__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember_zci7dAIXGEi9" title="Initial loan">300,000 to BC Therapeutics, with no interest to be paid. Subsequently, in accordance with the SPA, this loan was converted into an equity investment in BC Therapeutics at a rate of $<span id="xdx_90A_eus-gaap--SharePrice_iI_pid_c20211221__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember_zGRdxMrCG2qc" title="Share price">1.25 per share, resulting in a <span id="xdx_909_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20211221__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember_znPmJpWG3x5g" title="Ownership percentage">37.5% ownership interest (“Initial Investment”). BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 4: INVESTMENT IN BC THERAPEUTICS INC. (Cont.) Pursuant to the SPA (“Initial Investment”), Briacell also received two options to invest an additional $<span id="xdx_907_eus-gaap--PaymentsToAcquireInvestments_c20211221__20211221__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember__us-gaap--AwardTypeAxis__custom--TwoOptionsMember_zIdLXWI7YWjl">225,000 per option at $<span id="xdx_90A_eus-gaap--SharePrice_iI_pid_c20211221__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember__us-gaap--AwardTypeAxis__custom--TwoOptionsMember_zoU1kGZTGcF7">1.25 per BC Therapeutics share. The first option expired on February 15, 2024 (“First BC Therapeutics Option”) and the second option expired on June 30, 2024 (“Second BC Therapeutics Options”, together, the “BC Therapeutic Options”). In accordance with ASC 321 and ASC 815, the BC Therapeutics Options were valued at $<span id="xdx_90A_eus-gaap--FairValueOptionChangesInFairValueGainLoss1_c20211221__20211221__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember_zITjQBjN2pWi">76,350 in accordance with the Black Scholes Option Price Model, using the following assumptions: Share price: $<span id="xdx_905_eus-gaap--SharePrice_iI_c20211221__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember_zbmu9E1AxWb8" title="Share price">1.25, Exercise price: $<span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20211221__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember_zmAcVjt3hPsd" title="Exercise price">1.25, Dividend yield: <span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20211221__20211221__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember_z1OmXt7Fd7q2" title="Dividend yield">0%, Risk free interest rate: <span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20211221__20211221__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember_zl0SawyJDfJf" title="Risk free interest rate">4.902%, Volatility: <span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20211221__20211221__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember_z9aHLKTioP4j" title="Volatility">100%. BC Therapeutics has a board of four representatives, with two representatives appointed by BriaCell and two representatives appointed by the existing shareholders. All significant decisions related to BC Therapeutics require the approval of at least a majority of the board members. The Company acquired a significant interest in BC Therapeutics on February 1, 2024 through the exercise of the First BC Therapeutics Option, increasing its ownership interest to <span id="xdx_908_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20240201__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember__us-gaap--AwardTypeAxis__custom--FirstOptionMember_zSIEJUR7V7M4" title="Percentage of shares hold">51.2%. Following the expiration of the original Second BC Therapeutics Option, the Company and BC Therapeutics amended the SPA on August 7, 2024 to provide additional option rights exercisable in tranches of at least <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20240807__20240807__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember__us-gaap--AwardTypeAxis__custom--SecondOptionMember_zi3BMFQgc6Lk" title="Exercise of options">20,000 shares at $<span id="xdx_90E_eus-gaap--SharePrice_iI_pid_c20240807__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember__us-gaap--AwardTypeAxis__custom--SecondOptionMember_zg3ijIs2UQw8" title="Share price">1.25 per share. The SPA was further amended on March 18, 2025 to increase the Second BC Therapeutics Option to <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20250318__20250318__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember__us-gaap--AwardTypeAxis__custom--SecondOptionMember_zlxksB2Kgs04" title="Exercise of options">424,000 shares and extend its expiration to June 30, 2026, and again on February 1, 2026 to extend the option exercise period through June 30, 2027 and provide additional option rights at $<span id="xdx_900_eus-gaap--SharePrice_iI_pid_c20260201__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember__us-gaap--AwardTypeAxis__custom--SecondOptionMember_zFjSBkQT5Jgf" title="Share price">1.25 per share. During the year ended July 31, 2026, the Company exercised BC Therapeutics options for aggregate consideration of $377,000 and acquired 301,600 shares. As of July 31, 2026, the Company held <span id="xdx_907_eus-gaap--CommonStockSharesIssued_iI_pid_c20260731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember__dei--LegalEntityAxis__custom--BriacellTherapeuticsMember_zshYmjm39jr" title="Common stock, shares issued"><span id="xdx_907_eus-gaap--CommonStockSharesOutstanding_iI_pid_c20260731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember__dei--LegalEntityAxis__custom--BriacellTherapeuticsMember_zggRRrTdbD1h" title="Common stock, shares outstanding">985,600 of the <span id="xdx_904_eus-gaap--CommonStockSharesIssued_iI_c20260731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember_z7NRHxEzmSO6" title="Common stock, shares issued"><span id="xdx_903_eus-gaap--CommonStockSharesOutstanding_iI_c20260731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember_z3fxUQT0VsI3" title="Common stock, shares outstanding">1,385,600 issued and outstanding shares of BC Therapeutics, representing a <span id="xdx_901_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20260731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember_zJBdeyCZCJhf" title="Equity interest percentage">71.13% ownership interest (July 31, 2025- <span id="xdx_906_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_uPure_c20250731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember_zCsWiSDiiun3" title="Equity interest percentage">63.1%). In addition, the Company retained the right to purchase an additional <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodSharesStockOptionsExercised_pid_c20250801__20260731__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember__us-gaap--AwardTypeAxis__custom--ThirdOptionMember_zOJiUDBbXd6" title="Options exercised, shares">194,400 shares under the Third BC Therapeutics Option at $<span id="xdx_902_eus-gaap--SharePrice_iI_pid_c20260201__us-gaap--TypeOfArrangementAxis__custom--SharePurchaseAgreementMember__dei--LegalEntityAxis__custom--BCTherapeuticsMember__us-gaap--AwardTypeAxis__custom--ThirdOptionMember_zB0ATDGaiJB7" title="Share price">1.25 per share through June 30, 2027. In accordance with ASC 810, the Company continues to account for the investment under the equity method of accounting as the Company does not exercise control over BC Therapeutics. Changes in the Company’s equity investment in BC Therapeutics are summarized as follows: SCHEDULE OF CHANGES IN INVESTMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: bold">Balance – August 1, 2025</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--EquityMethodInvestments_iS_c20250801__20260731__us-gaap--BusinessAcquisitionAxis__custom--BCTherapeuticsMember_zXjzbfZFvtp3" style="width: 16%; font-weight: bold; text-align: right" title="Beginning balance">524,278</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Exercise of BC Therapeutic Options during the period (funding)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PaymentsToAcquireInvestments_c20250801__20260731__us-gaap--BusinessAcquisitionAxis__custom--BCTherapeuticsMember_zrAFtO9sMiw2" style="text-align: right" title="Funding">377,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Fair value of BC Therapeutics Options on February 1, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FairValueOptionChangesInFairValueGainLoss1_c20250801__20260731__us-gaap--BusinessAcquisitionAxis__custom--BCTherapeuticsMember_zzU7AY5spir6" style="text-align: right" title="BC Therapeutics Option">193,829</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Change in fair value during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--GainLossOnDerivativeInstrumentsNotDesignatedAsHedgingInstruments_c20250801__20260731__us-gaap--BusinessAcquisitionAxis__custom--BCTherapeuticsMember_zmmA26nKviV" style="text-align: right" title="Change in fair value during the period">(101,602</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt">Share of losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeLossFromEquityMethodInvestments_c20250801__20260731__us-gaap--BusinessAcquisitionAxis__custom--BCTherapeuticsMember_zrMv4TUXduf7" style="border-bottom: Black 1pt solid; text-align: right" title="Share of losses">(263,477</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance – July 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_985_eus-gaap--EquityMethodInvestments_iE_c20250801__20260731__us-gaap--BusinessAcquisitionAxis__custom--BCTherapeuticsMember_zaocMxn7FMJl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Ending balance">730,028</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> The following amounts represent the Company’s <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIE9GIEFTU0VUUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember_zFk0tu6Hv8N9" title="Investment equity method percentage">71.13% share of the assets of BC Therapeutics (July 31, 2025 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIE9GIEFTU0VUUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20250731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember_zPGrSi0lpDQg" title="Investment equity method percentage">63.1%): SCHEDULE OF SHARE OF ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember_zI4F0xXRBGnc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember_zBBgvhJC9nva" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--Cash_iI_maBCRIAzltE_z4zlz3RIj0wj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; text-align: left">Current assets: Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,037</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">251</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AssetsNet_iTI_mtBCRIAzltE_zR7yd7MNp3ob" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,037</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">251</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated)

300000

1.25

0.375

225000

1.25

76350

1.25

0.04902

0.512

20000

1.25

424000

1.25

377000

301600

985600

1385600

0.7113

0.631

194400

1.25

Changes in the Company’s equity investment in BC Therapeutics are summarized as follows: SCHEDULE OF CHANGES IN INVESTMENT <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; font-weight: bold">Balance – August 1, 2025</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98B_eus-gaap--EquityMethodInvestments_iS_c20250801__20260731__us-gaap--BusinessAcquisitionAxis__custom--BCTherapeuticsMember_zXjzbfZFvtp3" style="width: 16%; font-weight: bold; text-align: right" title="Beginning balance">524,278</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Exercise of BC Therapeutic Options during the period (funding)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--PaymentsToAcquireInvestments_c20250801__20260731__us-gaap--BusinessAcquisitionAxis__custom--BCTherapeuticsMember_zrAFtO9sMiw2" style="text-align: right" title="Funding">377,000</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Fair value of BC Therapeutics Options on February 1, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--FairValueOptionChangesInFairValueGainLoss1_c20250801__20260731__us-gaap--BusinessAcquisitionAxis__custom--BCTherapeuticsMember_zzU7AY5spir6" style="text-align: right" title="BC Therapeutics Option">193,829</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-left: 10pt">Change in fair value during the period</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--GainLossOnDerivativeInstrumentsNotDesignatedAsHedgingInstruments_c20250801__20260731__us-gaap--BusinessAcquisitionAxis__custom--BCTherapeuticsMember_zmmA26nKviV" style="text-align: right" title="Change in fair value during the period">(101,602</td><td style="text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt">Share of losses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--IncomeLossFromEquityMethodInvestments_c20250801__20260731__us-gaap--BusinessAcquisitionAxis__custom--BCTherapeuticsMember_zrMv4TUXduf7" style="border-bottom: Black 1pt solid; text-align: right" title="Share of losses">(263,477</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance – July 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_985_eus-gaap--EquityMethodInvestments_iE_c20250801__20260731__us-gaap--BusinessAcquisitionAxis__custom--BCTherapeuticsMember_zaocMxn7FMJl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Ending balance">730,028</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table>

524278

377000

193829

-101602

-263477

730028

The following amounts represent the Company’s <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIE9GIEFTU0VUUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_903_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20260731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember_zFk0tu6Hv8N9" title="Investment equity method percentage">71.13% share of the assets of BC Therapeutics (July 31, 2025 – <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFNIQVJFIE9GIEFTU0VUUyAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--EquityMethodInvestmentOwnershipPercentage_iI_pid_dp_c20250731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember_zPGrSi0lpDQg" title="Investment equity method percentage">63.1%): SCHEDULE OF SHARE OF ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20260731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember_zI4F0xXRBGnc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_494_20250731__srt--ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis__custom--BCTherapeuticsMember_zBBgvhJC9nva" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_409_eus-gaap--Cash_iI_maBCRIAzltE_z4zlz3RIj0wj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; text-align: left">Current assets: Cash</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">8,037</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">251</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--AssetsNet_iTI_mtBCRIAzltE_zR7yd7MNp3ob" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 2.5pt">Net assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">8,037</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">251</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

0.7113

0.631

8037

251

8037

251

NOTE 5: INTANGIBLE ASSETS, NET Acquired intangible assets with finite lives consisted of the following as of July 31, 2026 and 2025: SCHEDULE OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260731_zE7jH1k7QNwa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250731_zhmUKlyR1Kw2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedPatentsGross_iI_maFLIAGzo0D_zrrXpJ7whFx3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Patents</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">305,130</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">305,130</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsGross_iTI_maPPAENzVGh_mtFLIAGzo0D_zs9ktP5wM0eb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Gross intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">305,130</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">305,130</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msPPAENzVGh_zeWU1YD7ddfb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less – accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(135,876</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(120,605</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtPPAENzVGh_zp9kK2oECwDh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Intangible assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">169,254</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">184,525</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> The patents relate to intellectual property held by BriaPro and are amortized over <span id="xdx_90F_eus-gaap--FiniteLivedIntangibleAssetsRemainingAmortizationPeriod1_iI_dt_c20260731__us-gaap--FiniteLivedIntangibleAssetsByMajorClassAxis__us-gaap--PatentsMember_zsLVLTxiY0f2" title="Amortization period">20 years. Amortization expenses for the years ended July 31, 2026 and 2025, were $15,271 and $15,271, respectively. <p id="xdx_894_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_z5Kb53iQwflb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify">The estimated future amortization expense of intangible assets as of July 31, 2026 is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSES OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20260731_zLQjThSqAjm1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_maFLIANzw8J_zKlBXwNk98r1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">15,271</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_maFLIANzw8J_zJYRXm5TQiUa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,271</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_maFLIANzw8J_zA6Mj2Onboqf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,271</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_maFLIANzw8J_zq2Ed0ZNQYyc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,271</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour_iI_maFLIANzw8J_z2REbE6UrMhh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">2031 and thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">108,170</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzw8J_zwL1kLnr9llc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">169,254</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated)

Acquired intangible assets with finite lives consisted of the following as of July 31, 2026 and 2025: SCHEDULE OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260731_zE7jH1k7QNwa" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_491_20250731_zhmUKlyR1Kw2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td><td> </td> <td colspan="2" style="text-align: right"> </td><td> </td></tr> <tr id="xdx_40A_eus-gaap--FiniteLivedPatentsGross_iI_maFLIAGzo0D_zrrXpJ7whFx3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Patents</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">305,130</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; width: 16%; text-align: right">305,130</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--FiniteLivedIntangibleAssetsGross_iTI_maPPAENzVGh_mtFLIAGzo0D_zs9ktP5wM0eb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Gross intangible assets</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">305,130</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">305,130</td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAccumulatedAmortization_iNI_di_msPPAENzVGh_zeWU1YD7ddfb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Less – accumulated amortization</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(135,876</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(120,605</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtPPAENzVGh_zp9kK2oECwDh" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Intangible assets, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">169,254</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">184,525</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

305130

135876

120605

169254

184525

P20Y

15271

<p id="xdx_894_eus-gaap--ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock_z5Kb53iQwflb" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify">The estimated future amortization expense of intangible assets as of July 31, 2026 is as follows: SCHEDULE OF ESTIMATED FUTURE AMORTIZATION EXPENSES OF INTANGIBLE ASSETS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%; margin-left: 0.5in"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_491_20260731_zLQjThSqAjm1" style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40E_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseNextTwelveMonths_iI_maFLIANzw8J_zKlBXwNk98r1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: left">2027</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">15,271</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearTwo_iI_maFLIANzw8J_zJYRXm5TQiUa" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2028</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,271</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearThree_iI_maFLIANzw8J_zA6Mj2Onboqf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">2029</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,271</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--FiniteLivedIntangibleAssetsAmortizationExpenseYearFour_iI_maFLIANzw8J_zq2Ed0ZNQYyc" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">2030</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">15,271</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--FiniteLivedIntangibleAssetsAmortizationExpenseAfterYearFour_iI_maFLIANzw8J_z2REbE6UrMhh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">2031 and thereafter</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">108,170</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--FiniteLivedIntangibleAssetsNet_iTI_mtFLIANzw8J_zwL1kLnr9llc" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">169,254</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

15271

108170

169254

NOTE 6: PROPERTY AND EQUIPMENT, NET SCHEDULE OF PROPERTY AND EQUIPMENT NET During the year ended July 31, 2026, the Company purchased certain laboratory equipment in the gross amount of $127,049 (July 31, 2025 - $ nil). <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B9_us-gaap--PropertyPlantAndEquipmentByTypeAxis_custom--LaboratoryEquipmentMember_zy0H2lS4oEH8" style="border-bottom: Black 1pt solid; text-align: center">Laboratory equipment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20240801__20250731_eus-gaap--PropertyPlantAndEquipmentGross_iS_zP8Z5LFXbKdi" style="vertical-align: bottom; background-color: White"> <td style="width: 80%">As of August 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">456,801</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentAdditions_zFgtd8UTVWug" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentDisposals_zQ39bTF4RmI5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Disposals</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_432_c20250801__20260731_eus-gaap--PropertyPlantAndEquipmentGross_iS_z40xoEDVDmv6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of August 1, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">456,801</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentAdditions_zPZFzs20VMrh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,049</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentDisposals_zmCFHvg3PQDi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt">Disposals</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_430_c20250801__20260731_eus-gaap--PropertyPlantAndEquipmentGross_iE_zdIc0JZeWmH8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of July 31, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">583,850</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20240801__20250731_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_z5e68mipOKsl" style="vertical-align: bottom; background-color: White"> <td>As of August 1, 2024</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">68,626</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DepreciationDepletionAndAmortization_zwVVbcADqsj3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt">Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">91,356</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20250801__20260731_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_z8M8X6mM04u8" style="vertical-align: bottom; background-color: White"> <td>As of August 1, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">159,982</td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20250801__20260731_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_zliAF6GDbXg4" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Accumulated depreciation, beginning balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">159,982</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DepreciationDepletionAndAmortization_zPuerALZRtNj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt">Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">104,064</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43A_c20250801__20260731_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iE_zqJ3xAyFjwWi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of July 31, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">264,046</td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20250801__20260731_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iE_zrCqtNLFWWGi" style="display: none; vertical-align: bottom; background-color: White"> <td>Accumulated depreciation, ending balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">264,046</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Net Book Value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20260731_eus-gaap--PropertyPlantAndEquipmentNet_iI_z4oj1A8840Ja" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">As of July 31, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">319,804</td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20250731_eus-gaap--PropertyPlantAndEquipmentNet_iI_zu8gJ9z6UrRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">As of July 31, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">296,819</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250731_eus-gaap--PropertyPlantAndEquipmentNet_iI_zoETDunW14vc" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Net book value</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">296,819</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table>

SCHEDULE OF PROPERTY AND EQUIPMENT NET During the year ended July 31, 2026, the Company purchased certain laboratory equipment in the gross amount of $127,049 (July 31, 2025 - $ nil). <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 80%"> <tr style="vertical-align: bottom"> <td> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_4B9_us-gaap--PropertyPlantAndEquipmentByTypeAxis_custom--LaboratoryEquipmentMember_zy0H2lS4oEH8" style="border-bottom: Black 1pt solid; text-align: center">Laboratory equipment</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Cost:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_433_c20240801__20250731_eus-gaap--PropertyPlantAndEquipmentGross_iS_zP8Z5LFXbKdi" style="vertical-align: bottom; background-color: White"> <td style="width: 80%">As of August 1, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">456,801</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentAdditions_zFgtd8UTVWug" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentDisposals_zQ39bTF4RmI5" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Disposals</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_432_c20250801__20260731_eus-gaap--PropertyPlantAndEquipmentGross_iS_z40xoEDVDmv6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of August 1, 2025</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">456,801</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PropertyPlantAndEquipmentAdditions_zPZFzs20VMrh" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Additions</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">127,049</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--PropertyPlantAndEquipmentDisposals_zmCFHvg3PQDi" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt">Disposals</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">-</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_430_c20250801__20260731_eus-gaap--PropertyPlantAndEquipmentGross_iE_zdIc0JZeWmH8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of July 31, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">583,850</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold; text-align: left">Accumulated depreciation:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_436_c20240801__20250731_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_z5e68mipOKsl" style="vertical-align: bottom; background-color: White"> <td>As of August 1, 2024</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">68,626</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DepreciationDepletionAndAmortization_zwVVbcADqsj3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; padding-left: 10pt">Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">91,356</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_433_c20250801__20260731_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_z8M8X6mM04u8" style="vertical-align: bottom; background-color: White"> <td>As of August 1, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">159,982</td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20250801__20260731_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iS_zliAF6GDbXg4" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Accumulated depreciation, beginning balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">159,982</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--DepreciationDepletionAndAmortization_zPuerALZRtNj" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt; padding-left: 10pt">Depreciation</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">104,064</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_43A_c20250801__20260731_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iE_zqJ3xAyFjwWi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>As of July 31, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">264,046</td><td style="text-align: left"> </td></tr> <tr id="xdx_435_c20250801__20260731_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iE_zrCqtNLFWWGi" style="display: none; vertical-align: bottom; background-color: White"> <td>Accumulated depreciation, ending balance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">264,046</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-decoration: underline; font-weight: bold">Net Book Value:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_432_c20260731_eus-gaap--PropertyPlantAndEquipmentNet_iI_z4oj1A8840Ja" style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">As of July 31, 2026</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">319,804</td><td style="text-align: left"> </td></tr> <tr id="xdx_43C_c20250731_eus-gaap--PropertyPlantAndEquipmentNet_iI_zu8gJ9z6UrRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">As of July 31, 2025</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">296,819</td><td style="text-align: left"> </td></tr> <tr id="xdx_43D_c20250731_eus-gaap--PropertyPlantAndEquipmentNet_iI_zoETDunW14vc" style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-left: 10pt">Net book value</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">296,819</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> </table>

127049

456801

127049

583850

68626

91356

159982

104064

264046

319804

296819

NOTE 7: CONTINGENT LIABILITIES AND COMMITMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">a.</td> <td style="font: 10pt Times New Roman, Times, Serif">BriaPro Warrants</td></tr> </table> Upon the exercise of certain BriaCell warrants that were outstanding at the time of the Amalgamation Agreement with BriaPro (“Briacell Legacy Warrants”), BriaCell shall, as agent for BriaPro, collect and pay to BriaPro an amount based on an agreed formula. As of July 31, 2026, this amount totaled up to $<span id="xdx_901_eus-gaap--WarrantsAndRightsOutstanding_iI_pp0p0_c20260731__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BriaProTherapeuticsCorpMember_zKJIi6A47Me5" title="Warrant exercisable shares">132,536 and is eliminated on consolidation. Pursuant to the Amalgamation Agreement, each BriaCell Legacy Warrant shall, in accordance with its terms, entitle the holder thereof to receive, upon the exercise thereof, one BriaCell Share (and post Reverse Splits, as defined below– 150 Briacell Shares) and one BriaPro Share for the original exercise price. Warrants issued by the Company, subsequent to the Arrangement are not subject to the terms above. Upon the exercise of 150 BriaCell Legacy Warrants (post Reverse Splits), BriaCell shall, as agent for BriaPro, collect and pay to BriaPro an amount for each one (1) BriaPro Share so issued that is equal to the exercise price under the 150 BriaCell Legacy Warrants multiplied by the fair market value of one (1) BriaPro Share at the Effective Date divided by the total fair market value of one (1) BriaCell Share and one (1) BriaPro Share at the Effective Date (“BriaPro Warrant Shares”). On a Reverse Split basis, as of July 31, 2026, <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_pip0_c20260731__us-gaap--ClassOfWarrantOrRightAxis__custom--BriacellLegacyWarrantsMember_zhniQkqDOdH1" title="Warrants are exercisable into shares">27,820 Briacell Legacy Warrants are exercisable into <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pip0_c20260731__us-gaap--ClassOfWarrantOrRightAxis__custom--BriacellSharesMember_zbbqv96tUU3j" title="Warrants exercisable into shares">27,820 Briacell Shares and <span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pip0_c20260731__us-gaap--ClassOfWarrantOrRightAxis__custom--BriaProSharesMember_z4WEP0nEMmwb" title="Warrants exercisable into shares">4,173,143 BriaPro Shares. BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 7: CONTINGENT LIABILITIES AND COMMITMENTS (Cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">b.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Lease</td></tr> </table> As of July 31, 2026, the Company had a month-to-month commitment for office and lab space in Philadelphia, PA, costing the company approximately $43,500 per month. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">c.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Clinical trial commitment</td></tr> </table> The Company is party to a Master Service and Technology Agreement with Prevail InfoWorks, Inc., which provides contract research organization services related to the Company’s ongoing pivotal Phase 3 clinical trial. As of July 31, 2026, the Company had remaining contractual commitments of approximately $2.9 million under the agreement, with payments extending through June 2028.

132536

27820

4173143

43500

2900000

NOTE 8: SHORT-TERM INVESTMENTS AND FAIR VALUE MEASUREMENTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">a.</td> <td style="font: 10pt Times New Roman, Times, Serif">Short-term investments</td></tr> </table> Short-term investment activity for the years ended July 31, 2026 and 2025 was as follows: SCHEDULE OF SHORT TERM INVESTMENT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250801__20260731_zoTh5s9XYCgj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240801__20250731_zbrbLGqM2Mfl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--ShortTermInvestments_iS_zd23ABqbMUEl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Balance, beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,372,473</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PaymentsToAcquireShortTermInvestments_z9dfZjpvZTrc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Purchases of short-term investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,590,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,316,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ProceedsFromSaleOfShortTermInvestments_iN_di_zkeTkR2lATa9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Proceeds from short-term investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,289,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--UnrealizedGainLossOnInvestments_z6mupMJjmbM6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Unrealized gain on short-term investments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,804</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">56,473</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ShortTermInvestments_iE_zUzTZRAlYYtg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance, end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,688,277</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,372,473</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> During the years ended July 31, 2026 and 2025, the Company recognized unrealized gains on short-term investments of $14,804 and $56,473, respectively, which are included in financial income, net. There were no realized gains or losses on short-term investments during either period. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">b.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Fair value measurements </td></tr> </table> <p id="xdx_899_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zy1cYzYfomdg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table presents information about our financial instruments that are measured at fair value on a recurring basis as of July 31, 2026 and 2025: SCHEDULE OF FINANCIAL INSTRUMENTS MEASURED AT FAIR VALUE ON A RECURRING BASIS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="22" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value Measurements at</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Financial Assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Short-term investments</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByAssetClassAxis__us-gaap--ShortTermInvestmentsMember_zXlO1oVjlbk3" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Total assets measured at fair value">10,688,277</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByAssetClassAxis__us-gaap--ShortTermInvestmentsMember_zjawsLinLBHd" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Total assets measured at fair value">-</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20260731__us-gaap--FairValueByAssetClassAxis__us-gaap--ShortTermInvestmentsMember_zTrO7OoKgkUj" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Total assets measured at fair value">10,688,277</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByAssetClassAxis__us-gaap--ShortTermInvestmentsMember_z0oAayAkqDr" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Total assets measured at fair value">7,372,473</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByAssetClassAxis__us-gaap--ShortTermInvestmentsMember_zMvD6oZmsToa" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Total assets measured at fair value">-</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20250731__us-gaap--FairValueByAssetClassAxis__us-gaap--ShortTermInvestmentsMember_znWsaVOz10Cj" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Total assets measured at fair value">7,372,473</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total assets measured at fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20260430__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zHM6IcvmGqWa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets measured at fair value">10,688,277</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zvVJA2wx0Slf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets measured at fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_c20260731_zgEA8IagLUwb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets measured at fair value">10,688,277</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zPlnJyXjWao9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets measured at fair value">7,372,473</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zZie8djn37Bd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets measured at fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_iI_c20250731_ziyFCnDQ8g08" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets measured at fair value">7,372,473</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Financial liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Warrants liability</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantsLiabilityMember_zXHWcaZwnk27" style="text-align: right" title="Total liabilities measured at fair value">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantsLiabilityMember_zYY1OYjR4azb" style="text-align: right" title="Total liabilities measured at fair value">38,939</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260731__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantsLiabilityMember_zWVRXL98bRWi" style="text-align: right" title="Total liabilities measured at fair value">38,939</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantsLiabilityMember_z7RMZeVvhcl7" style="text-align: right" title="Total liabilities measured at fair value">151,586</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantsLiabilityMember_zO2omOv1Xcma" style="text-align: right" title="Total liabilities measured at fair value">186,086</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250731__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantsLiabilityMember_zHJQCiw5kVrk" style="text-align: right" title="Total liabilities measured at fair value">337,672</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total liabilities measured at fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z3jnooDKaymb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured at fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zBeBm7sfR2Tl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured at fair value">38,939</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260731_zUZPv1xbISo9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured at fair value">38,939</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zPEPNnELNIHf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured at fair value">151,586</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zeryvD4kuXaf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured at fair value">186,086</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250731_z92r1WxJ72vb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured at fair value">337,672</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 8: SHORT-TERM INVESTMENTS AND FAIR VALUE MEASUREMENTS (Cont.) The Company classifies its 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 <span id="xdx_90B_ecustom--InterestRateOnInvestmentPercentage_iI_pid_dp_uPure_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__srt--RangeAxis__srt--MinimumMember_ztZf9x7txr8j" title="Interest rate on investment percentage">1.11% to <span id="xdx_903_ecustom--InterestRateOnInvestmentPercentage_iI_pid_dp_uPure_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__srt--RangeAxis__srt--MaximumMember_zwLskiSI5udk" title="Interest rate on investment percentage">5.50%. The fair value of the warrant liability for non-public warrants is measured using significant unobservable inputs, including historical volatility, and thus is classified as a Level 3 financial instrument. There were no transfers between levels of the fair value hierarchy during the years ended July 31, 2026 and 2025.

Short-term investment activity for the years ended July 31, 2026 and 2025 was as follows: SCHEDULE OF SHORT TERM INVESTMENT ACTIVITY <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250801__20260731_zoTh5s9XYCgj" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240801__20250731_zbrbLGqM2Mfl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--ShortTermInvestments_iS_zd23ABqbMUEl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Balance, beginning of year</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">7,372,473</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">-</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--PaymentsToAcquireShortTermInvestments_z9dfZjpvZTrc" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Purchases of short-term investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">24,590,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">7,316,000</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--ProceedsFromSaleOfShortTermInvestments_iN_di_zkeTkR2lATa9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Proceeds from short-term investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(21,289,000</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--UnrealizedGainLossOnInvestments_z6mupMJjmbM6" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Unrealized gain on short-term investments</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">14,804</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">56,473</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--ShortTermInvestments_iE_zUzTZRAlYYtg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance, end of year</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">10,688,277</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">7,372,473</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

7372473

24590000

7316000

21289000

14804

56473

10688277

7372473

14804

56473

<p id="xdx_899_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisTableTextBlock_zy1cYzYfomdg" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table presents information about our financial instruments that are measured at fair value on a recurring basis as of July 31, 2026 and 2025: SCHEDULE OF FINANCIAL INSTRUMENTS MEASURED AT FAIR VALUE ON A RECURRING BASIS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="22" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair Value Measurements at</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="10" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 1</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Level 3</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Financial Assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 40%; text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Short-term investments</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98A_eus-gaap--AssetsFairValueDisclosure_iI_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByAssetClassAxis__us-gaap--ShortTermInvestmentsMember_zXlO1oVjlbk3" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Total assets measured at fair value">10,688,277</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--AssetsFairValueDisclosure_iI_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByAssetClassAxis__us-gaap--ShortTermInvestmentsMember_zjawsLinLBHd" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Total assets measured at fair value">-</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_98B_eus-gaap--AssetsFairValueDisclosure_iI_c20260731__us-gaap--FairValueByAssetClassAxis__us-gaap--ShortTermInvestmentsMember_zTrO7OoKgkUj" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Total assets measured at fair value">10,688,277</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--AssetsFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByAssetClassAxis__us-gaap--ShortTermInvestmentsMember_z0oAayAkqDr" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Total assets measured at fair value">7,372,473</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_984_eus-gaap--AssetsFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByAssetClassAxis__us-gaap--ShortTermInvestmentsMember_zMvD6oZmsToa" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Total assets measured at fair value">-</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20250731__us-gaap--FairValueByAssetClassAxis__us-gaap--ShortTermInvestmentsMember_znWsaVOz10Cj" style="border-bottom: Black 1pt solid; width: 6%; text-align: right" title="Total assets measured at fair value">7,372,473</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total assets measured at fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20260430__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zHM6IcvmGqWa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets measured at fair value">10,688,277</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--AssetsFairValueDisclosure_iI_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zvVJA2wx0Slf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets measured at fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_c20260731_zgEA8IagLUwb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets measured at fair value">10,688,277</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_981_eus-gaap--AssetsFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zPlnJyXjWao9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets measured at fair value">7,372,473</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_980_eus-gaap--AssetsFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zZie8djn37Bd" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets measured at fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_987_eus-gaap--AssetsFairValueDisclosure_iI_c20250731_ziyFCnDQ8g08" style="border-bottom: Black 2.5pt double; text-align: right" title="Total assets measured at fair value">7,372,473</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Financial liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Warrants liability</td><td> </td> <td style="text-align: left">$</td><td id="xdx_98A_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantsLiabilityMember_zXHWcaZwnk27" style="text-align: right" title="Total liabilities measured at fair value">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantsLiabilityMember_zYY1OYjR4azb" style="text-align: right" title="Total liabilities measured at fair value">38,939</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260731__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantsLiabilityMember_zWVRXL98bRWi" style="text-align: right" title="Total liabilities measured at fair value">38,939</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_988_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantsLiabilityMember_z7RMZeVvhcl7" style="text-align: right" title="Total liabilities measured at fair value">151,586</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantsLiabilityMember_zO2omOv1Xcma" style="text-align: right" title="Total liabilities measured at fair value">186,086</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250731__us-gaap--FairValueByLiabilityClassAxis__custom--WarrantsLiabilityMember_zHJQCiw5kVrk" style="text-align: right" title="Total liabilities measured at fair value">337,672</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Total liabilities measured at fair value</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_z3jnooDKaymb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured at fair value">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zBeBm7sfR2Tl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured at fair value">38,939</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98F_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20260731_zUZPv1xbISo9" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured at fair value">38,939</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel1Member_zPEPNnELNIHf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured at fair value">151,586</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98E_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250731__us-gaap--FairValueByFairValueHierarchyLevelAxis__us-gaap--FairValueInputsLevel3Member_zeryvD4kuXaf" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured at fair value">186,086</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--LiabilitiesFairValueDisclosure_iI_c20250731_z92r1WxJ72vb" style="border-bottom: Black 2.5pt double; text-align: right" title="Total liabilities measured at fair value">337,672</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

10688277

7372473

10688277

7372473

38939

151586

186086

337672

38939

151586

186086

337672

0.0111 0.0550

NOTE 9: SHAREHOLDERS’ EQUITY a. Authorized share capital The authorized share capital consists of an unlimited number of common shares with no par value (“common share”). b. Issued share capital <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Reverse Stock Split:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On January 3, 2025, the Company’s board of directors approved a reverse stock split of the Company’s common shares on a 1-for-15 basis, which became effective on January 24, 2025 and on August 25, 2025 (the “Effective Date”), the Company effected a reverse stock split of its common shares on a 1-for-10 basis (the “Reverse Splits”). </td></tr> </table> As a result of the Reverse Splits, every one hundred and fifty (150) pre-split common shares issued and outstanding were automatically combined into one (1) new common share. No fractional common shares were issued in connection with the Reverse Splits. Instead, any fractional common shares resulting from the January 2025 Reverse Split were deemed to have been tendered to the Company for cancellation for no consideration. The Reverse Splits also resulted in a proportional adjustment to the number of common shares issuable upon the exercise of the Company’s outstanding warrants, stock options, and other convertible securities, as well as an adjustment to the exercise prices and conversion prices, as applicable. All share and per share amounts in the accompanying consolidated financial statements and related notes have been retroactively adjusted to reflect both the January 2025 Reverse Split and the August 2025 Reverse Split for all periods presented. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif">The Company issued the following shares during the year ended July 31, 2025:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On September 12, 2024, the Company completed a registered direct offering for the purchase and sale of <span id="xdx_905_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20240912__20240912__us-gaap--SubsidiarySaleOfStockAxis__custom--SeptemberTwoThousandAndTwentyFourOfferingMember_z3LUmgcYqc2h" title="Sale of common shares">82,166 common shares of the Company at an offering price of $103.50 per share, for aggregate gross proceeds of approximately $<span id="xdx_905_eus-gaap--SaleOfStockConsiderationReceivedPerTransaction_pn5n6_c20240912__20240912__us-gaap--SubsidiarySaleOfStockAxis__custom--SeptemberTwoThousandAndTwentyFourOfferingMember_zBJt7jaCsdQ3" title="Gross proceeds from common shares">8.5 million before deducting placement agent fees and other offering expenses (the “September 2024 Offering”).</td></tr> </table> In connection with the September 2024 Offering, the Company issued <span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20240912__us-gaap--SubsidiarySaleOfStockAxis__custom--SeptemberTwoThousandAndTwentyFourOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zx4YgsSpDVkj">4,108 placement agent warrants with an exercise price of $<span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20240912__us-gaap--SubsidiarySaleOfStockAxis__custom--SeptemberTwoThousandAndTwentyFourOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zK3PCHfUZYkb">129.40 per share. These placement agent warrants are exercisable beginning on March 11, 2025, and expire <span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_c20240912__us-gaap--SubsidiarySaleOfStockAxis__custom--SeptemberTwoThousandAndTwentyFourOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_z2ytSPLO3eD8">five years from the date of issuance. The fair value of the broker warrants was determined to be $247,800 using the Black-Scholes option pricing model, with the following assumptions: share price - $<span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240912__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--ClassOfWarrantOrRightAxis__custom--BrokerWarrantsMember_z78zIQJUlKgg">94.50; exercise price - $<span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240912__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--ClassOfWarrantOrRightAxis__custom--BrokerWarrantsMember_ziMv84HVtOEi">129.40; expected life – <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20240912__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--ClassOfWarrantOrRightAxis__custom--BrokerWarrantsMember_zk0NdK8BmlWg">5 years; annualized volatility - <span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20240912__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--ClassOfWarrantOrRightAxis__custom--BrokerWarrantsMember_zKOYn6Tfog1f">109%; dividend yield - <span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240912__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--ClassOfWarrantOrRightAxis__custom--BrokerWarrantsMember_z24ffbNix6qf" title="Warrant measurement input">0%; risk-free rate – <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240912__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--ClassOfWarrantOrRightAxis__custom--BrokerWarrantsMember_zCaaHYVPxIc3" title="Warrant measurement input">3.469%, non-marketability discount – <span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20240912__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputNonMarketabilityDiscountMember__us-gaap--ClassOfWarrantOrRightAxis__custom--BrokerWarrantsMember_zhoNWY7or3Y5" title="Warrant measurement input">16.38%. BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 9: SHAREHOLDERS’ EQUITY (Cont.) The amount was credited to the warrant reserve at the date of the September 2024 Offering. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">2.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On October 2, 2024, the Company closed a registered direct offering for the purchase and sale of <span id="xdx_90E_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20241002__20241002__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourOfferingMember_zptCJkKbeWX2" title="Number of shares issued">34,190 common shares of the Company and warrants to purchase up to an aggregate of <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20241002__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourOfferingMember_zbPSfUvBuU8" title="Number of securities called by warrants or rights">34,190 common shares of the Company for aggregate gross proceeds of $<span id="xdx_906_eus-gaap--ProceedsFromIssuanceOfWarrants_pn6n6_c20241002__20241002__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourOfferingMember_zzW1hC4m0S32" title="Gross proceeds from warrant">5 million before deducting placement agent fees and other offering expenses (the “October 2024 Offering”). Each common share was sold together with one warrant to purchase one common share at a combined purchase price of $146.30. The warrants have an exercise price of $<span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20241002__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourWarrantsMember_z21uIllnOc13" title="Warrants price per share">127.50 per share, and are immediately exercisable, and expire five years from the date of issuance (“October 2024 Warrants”).</td></tr> </table> In connection with the October 2024 Offering, the Company issued <span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20241002__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zUvKgavNymwh" title="Warrant issued shares">1,709 placement agent warrants. The placement agent warrants are immediately exercisable at an exercise price of $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20241002__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zZWadeyEE3Ja" title="Exercise price">182.80 per share and expire <span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20241002__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zVch9XfkhmIg" title="Warrants term">five years from the date of issuance. The fair value of the <span id="xdx_908_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20241002__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourWarrantMember_z3WLyyCGmgcb" title="Number of warrant shares">34,190 October 2024 Warrants was determined to be $<span id="xdx_905_eus-gaap--FairValueAdjustmentOfWarrants_c20241002__20241002__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourWarrantMember_zBHUg728Quq2" title="Fair value adjustment of warrants">2,211,266 (gross, before deducting share issuance costs) using the Black-Scholes option pricing model, with the following assumptions: share price - $<span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241002__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourWarrantMember_zX7Gqzp0hLma" title="Warrants outstanding, measurement input">81.00; exercise price - $<span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241002__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourWarrantMember_zBy2GeKJDFad" title="Warrants outstanding, measurement input">127.50; expected life – <span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20241002__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourWarrantMember_zh38X4GJkG8a" title="Warrants expected life">5 years; annualized volatility - <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241002__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourWarrantMember_zr4MNLsrUAP6" title="Warrants outstanding, measurement input">121%; dividend yield - <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241002__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourWarrantMember_z9uCnsNhEeMf" title="Warrants outstanding, measurement input">0%; risk-free rate – <span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241002__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandAndTwentyFourWarrantMember_zZa0EmZA90de" title="Warrants outstanding, measurement input">3.553%. The fair value of the <span id="xdx_909_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight_iI_c20241002__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zmjHt2UZG78g" title="Number of warrant shares">1,709 placement agent warrants was determined to be $<span id="xdx_90D_eus-gaap--FairValueAdjustmentOfWarrants_c20241002__20241002__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zimFqNiyddph" title="Fair value adjustment of warrants">204,128 using the Black-Scholes option pricing model, with the following assumptions: share price - $<span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241002__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zXS69dcpxqLl" title="Warrants outstanding, measurement input">151.50; exercise price - $<span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241002__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zsn8A9rXC6oa" title="Warrants outstanding, measurement input">182.80; expected life – <span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20241002__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zyo0LCx7C1si" title="Warrants expected life">5 years; annualized volatility - <span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20241002__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zuTcWJcGrv46" title="Warrants outstanding, measurement input">112%; dividend yield - <span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241002__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zVoLxsIF71qe" title="Warrants outstanding, measurement input">0%; risk-free rate – <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241002__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_z4GZlEgopoml" title="Warrants outstanding, measurement input">3.561%. The amounts were credited to the warrant reserve at the date of the October 2024 Offering. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">3.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On December 13, 2024, the Company closed a public offering for the purchase and sale of <span id="xdx_90C_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20241213__20241213__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourOfferingMember_zpVQREyVCz7i" title="Number of shares issued">49,333 common shares of the Company and warrants to purchase up to an aggregate of <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20241213__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourOfferingMember_zPsPMcLp3P" title="Number of securities called by warrants or rights">49,333 common shares of the Company for aggregate gross proceeds of approximately $<span id="xdx_90C_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn4n6_c20241213__20241213__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourOfferingMember_zyZ4JLQtQV1k" title="Gross proceeds">5.55 million before deducting underwriting discounts, commissions, and other offering expenses (the “December 2024 Offering”). Each common share was sold together with one warrant to purchase one common share at a combined purchase price of $<span id="xdx_904_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20241213__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourWarrantsMember_zS66757Y10pg" title="Sale of stock, price per share">112.50. The warrants have an exercise price of $<span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20241213__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourWarrantsMember_z5iNG3qmZgr9" title="Exercise price of warrants">140.60 per share, and are immediately exercisable, and expire five years from the date of issuance (“December 2024 Warrants”).</td></tr> </table> In connection with the December 2024 Offering, the Company issued <span id="xdx_905_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20241213__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember_zLjFQa8HYsVf" title="Warrant issued shares">2,466 agent warrants. The agent warrants are immediately exercisable at an exercise price of $<span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20241213__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember_zbWeNERz7Ff9" title="Exercise price">140.60 per share and expire <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20241213__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember_z26ITJmxfNTg" title="Warrants term">five years from the date of issuance. The fair value of the <span id="xdx_90A_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20241213__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourWarrantMember_zmZezF4G1Sz" title="Number of warrant shares">49,333 December 2024 Warrants was determined to be $<span id="xdx_90B_eus-gaap--FairValueAdjustmentOfWarrants_c20241213__20241213__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourWarrantMember_zFIoW2fbN7lf" title="Fair value adjustment of warrants">2,327,089 (gross, before deducting share issuance costs) using the Black-Scholes option pricing model, with the following assumptions: share price - $<span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241213__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourWarrantMember_zc9elrnvr9gg" title="Warrants outstanding, measurement input">66.00; exercise price - $<span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241213__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourWarrantMember_zLFRZez2XUx2" title="Warrants outstanding, measurement input">140.60; expected life – <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20241213__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourWarrantMember_zhFhS6BO9rDg" title="Warrants expected life">5 years; annualized volatility - <span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20241213__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourWarrantMember_zTLse0foUYwe" title="Warrants outstanding, measurement input">111%; dividend yield - <span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241213__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourWarrantMember_zuCxtK3ROmMk" title="Warrants outstanding, measurement input">0%; risk-free rate – <span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241213__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--SubsidiarySaleOfStockAxis__custom--DecemberTwoThousandAndTwentyFourWarrantMember_z0hNGx9fY2xl" title="Warrants outstanding, measurement input">4.133%. The fair value of the <span id="xdx_90C_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20241213__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember_zFM9wp9QkIH3" title="Number of warrant shares">2,466 agent warrants was determined to be $188,252 using the Black-Scholes option pricing model, with the following assumptions: share price - $<span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241213__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zZ6GrAAJ8Z2d" title="Warrants outstanding, measurement input">99.00; exercise price - $<span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241213__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zADPS3NQ3Jil" title="Warrants outstanding, measurement input">140.60; expected life – <span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20241213__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zxUZxqS0d371" title="Warrants expected life">5 years; annualized volatility - <span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20241213__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember_zmDe3TA3Eymc" title="Warrants outstanding, measurement input">111%; dividend yield - <span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241213__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zHNfpyzK8B4l" title="Warrants outstanding, measurement input">0%; risk-free rate – <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20241213__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zpoYQHpUO5k" title="Warrants outstanding, measurement input">4.133%. The amounts were credited to the warrant reserve at the date of the December 2024 Offering. BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 9: SHAREHOLDERS’ EQUITY (Cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">4.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On February 5, 2025, the Company closed a public offering for the purchase and sale of <span id="xdx_900_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20250205__20250205__us-gaap--SubsidiarySaleOfStockAxis__custom--FebruaryTwoThousandAndTwentyFourOfferingMember_zbwb4Uwb9vpl" title="Number of shares issued">76,250 common shares of the Company at an offering price of $40.00 per share, for aggregate gross proceeds of approximately $<span id="xdx_905_eus-gaap--ProceedsFromIssuanceOfCommonStock_pn4n6_c20250205__20250205__us-gaap--SubsidiarySaleOfStockAxis__custom--FebruaryTwoThousandAndTwentyFourOfferingMember_zZ5tw0qRW6ae" title="Gross proceeds from common shares">3.05 million before deducting placement agent fees and other offering expenses (the “February 2025 Offering”).</td></tr> </table> In connection with the February 2025 Offering, the Company issued <span id="xdx_904_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20250205__us-gaap--SubsidiarySaleOfStockAxis__custom--FebruaryTwoThousandAndTwentyFourOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zeX40nycp1Aa" title="Warrants issued, shares">3,812 placement agent warrants with an exercise price of $<span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20250205__us-gaap--SubsidiarySaleOfStockAxis__custom--FebruaryTwoThousandAndTwentyFourOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zpYBsLt2NEAi" title="Exercise price">50.00 per share. These placement agent warrants are immediately exercisable and expire five years from the date of issuance. The fair value of the broker warrants was determined to be $156,130 using the Black-Scholes option-pricing model, with the following assumptions: share price – $<span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250205__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--ClassOfWarrantOrRightAxis__custom--BrokerWarrantsMember_zkKB9mdSk8s" title="Warrants outstanding, measurement input">50.40; exercise price – $<span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250205__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--ClassOfWarrantOrRightAxis__custom--BrokerWarrantsMember_zgdpTUePg9Jh" title="Warrants outstanding, measurement input">50.00; expected life – <span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20250205__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--ClassOfWarrantOrRightAxis__custom--BrokerWarrantsMember_zzPaKSO94MA6" title="Warrants outstanding, measurement input">5 years; annualized volatility – <span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250205__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--ClassOfWarrantOrRightAxis__custom--BrokerWarrantsMember_zMAUafibsuti" title="Warrants outstanding, measurement input">112%; dividend yield – <span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250205__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--ClassOfWarrantOrRightAxis__custom--BrokerWarrantsMember_zAlmjHlxIcd9" title="Warrants outstanding, measurement input">0%; risk-free rate – <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250205__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--ClassOfWarrantOrRightAxis__custom--BrokerWarrantsMember_zEOEFgjtVSO3" title="Warrants outstanding, measurement input">4.37%. The amount was credited to the warrant reserve at the date of the February 2025 Offering. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">5.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On April 28, 2025, the Company closed an underwritten public offering for the purchase and sale of <span id="xdx_90A_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_pid_c20250428__20250428__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveOfferingMember_zZoGW2qYJYV" title="Number of shares issued">306,665 units for aggregate gross proceeds of approximately $<span id="xdx_904_eus-gaap--ProceedsFromIssuanceOfWarrants_pn5n6_c20250428__20250428__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveOfferingMember_zEonBESUtgEe" title="Gross proceeds from warrant">13.8 million before deducting underwriting discounts, commissions, and other offering expenses (the “April 2025 Offering”). Of those units, <span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstanding_iI_c20250428__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--RegularWarrantsMember_zK6Mmu77urrl" title="Number of warrants outstanding">240,595 were “regular” units, <span id="xdx_906_ecustom--DescriptionOnWarrantsTraded_c20250428__20250428__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--RegularWarrantsMember_zFojeq2Uulla" title="Description of warrants traded">each consisting of one common share and one five-year publicly traded warrant at a combined purchase price of $<span id="xdx_90B_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20250428__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilThousandAndTwentyFiveOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--RegularWarrantsMember_zkppTKfeqGw7" title="Purchase price">45.00 per unit, and <span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstanding_iI_pid_c20250428__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember_zIF473lp0pkg" title="Number of warrant outstanding">66,070 were “pre-funded” units, <span id="xdx_907_ecustom--DescriptionOnWarrantsTraded_c20250428__20250428__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember_zWQwGZS1gToi" title="Description of warrants traded">each consisting of one pre-funded warrant (at a $0.001 strike) and one five-year publicly traded warrant at a combined purchase price of $<span id="xdx_90A_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20250428__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilThousandAndTwentyFiveOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember_zhn7879fsDhd" title="Purchase price">44.99 per unit. All warrants have an exercise price of $<span id="xdx_908_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20250428__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveWarrantsMember_zVc0HyK1gJm2" title="Warrants price per share">52.50 per share, are immediately exercisable, and expire five years from the date of issuance (“April 2025 Warrants”). The April 2025 Warrants trade on the NASDAQ under the symbol “BCTXZ.” As of July 31, 2025, all the pre-funded warrants were exercised.</td></tr> </table> In connection with the April 2025 Offering, the Company issued <span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20250428__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--RepresentativeWarrantsMember_z0UFeoB6V33f" title="Warrant issued shares">15,333 representative’s warrants. The representative’s warrants are immediately exercisable at an exercise price of $<span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20250428__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--RepresentativeWarrantsMember_z4Ce4JBDW6Vi" title="Exercise price">56.25 per share and expire <span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_c20250428__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--RepresentativeWarrantsMember_zn2yc1jYGoEf" title="Warrants term">five years from the date of issuance. The fair value of the <span id="xdx_905_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20250428__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveWarrantsMember_z49umkKARqSd" title="Number of warrant shares">306,665 April 2025 Warrants was determined to be $<span id="xdx_905_eus-gaap--FairValueAdjustmentOfWarrants_c20250428__20250428__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveWarrantsMember_zVcBRxZ3NbSl" title="Fair value adjustment of warrants">5,666,620 (gross, before deducting share issuance costs) using the Black-Scholes option pricing model, with the following assumptions: share price - $<span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250428__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveWarrantsMember_zsAOnYZF4dMb" title="Warrants outstanding, measurement input">26.50; exercise price - $<span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250428__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveWarrantsMember_zeRguSzlbkVf" title="Warrants outstanding, measurement input">52.50; expected life – <span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20250428__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveWarrantsMember_z3ad7kGIkD0d" title="Warrants expected life">5 years; annualized volatility - <span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250428__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveWarrantsMember_zWxQX7mDHLd2" title="Warrants outstanding, measurement input">105 %; dividend yield - <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250428__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveWarrantsMember_zT7SDVH67Lza" title="Warrants outstanding, measurement input">0 %; risk-free rate – <span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250428__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--SubsidiarySaleOfStockAxis__custom--AprilTwoThousandAndTwentyFiveWarrantsMember_zgdDa0NpI6Vi" title="Warrants outstanding, measurement input">3.885 %. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">6.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On July 16, 2025, the Company closed a public offering for gross proceeds of approximately $<span id="xdx_90B_eus-gaap--ProceedsFromIssuanceOfWarrants_pn5n6_c20250716__20250716__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveOfferingMember_zhOG2qLbMoak" title="Gross proceeds from warrant">15.0 million before deducting placement agent fees and other offering expenses (the “July 2025 Offering”). The offering consisted of <span id="xdx_904_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20250716__20250716__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveOfferingMember_zrPfq5EmOW03" title="Number of shares issued">1,200,000 units, including <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20250716__20250716__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveOfferingMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zzoeqzM6SZUh" title="Number of shares issued">1,077,500 common shares, <span id="xdx_90D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20250716__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember_zdrEeSto2cKc" title="Number of shares issued">122,500 pre-funded warrants, and <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20250716__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveOfferingMember_zlwYuIphFOhe" title="Number of shares issued">1,200,000 five-year warrants to purchase one common share each at a combined purchase price of $12.50 per unit (or $<span id="xdx_901_eus-gaap--SaleOfStockPricePerShare_iI_pid_c20250716__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PrefundedWarrantsMember_zcBomnkOxkFi" title="Purchase price">12.49 per pre-funded unit). The warrants have an exercise price of $<span id="xdx_907_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20250716__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveWarrantsMember_zqrMKaSibRXd" title="Warrant exercise price">15.00 per share, are immediately exercisable, and expire <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20250716__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveWarrantsMember_zhQ0aS3BNqo3" title="Exercisable warrants term">five years from the date of issuance (“July 2025 Warrants”). As of July 31, 2025, all the pre-funded warrants were exercised.</td></tr> </table> The fair value of the <span id="xdx_90B_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20250716__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveWarrantsMember_zRfxY3rikwR4" title="Number of warrant shares">1,200,000 July 2025 Warrants was determined to be $<span id="xdx_901_eus-gaap--FairValueAdjustmentOfWarrants_c20250716__20250716__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveWarrantsMember_zqeE9wDyD3Ca" title="Fair value adjustment of warrants">6,460,348 using the Black-Scholes option pricing model, with the following assumptions: share price – $<span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250716__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveWarrantsMember_zIAk9TkWZ8ye" title="Warrants outstanding, measurement input">7.10; exercise price – $<span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250716__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveWarrantsMember_zmZZrPQfl5j5" title="Warrants outstanding, measurement input">15.00; expected life – <span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dtY_c20250716__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveWarrantsMember_zXhvKodRKIl" title="Warrants expected life">5 years; annualized volatility – <span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20250716__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputPriceVolatilityMember__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveWarrantsMember_zG40ROeNQYM5" title="Warrants outstanding, measurement input">118%; dividend yield – <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250716__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveWarrantsMember_zZovsL95uJeb" title="Warrants outstanding, measurement input">0%; risk-free rate – <span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250716__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember__us-gaap--SubsidiarySaleOfStockAxis__custom--JulyTwoThousandAndTwentyFiveWarrantsMember_zkwirh8w37P9" title="Warrants outstanding, measurement input">3.99%. The amount was credited to the warrant reserve at the date of the July 2025 Offering. <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">7.</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">During the year ended July 31, 2025, a total of <span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20250731__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandTwentyFourWarrantsMember_zktdibIVR5Z8" title="Number of shares issued">6,437 October 2024 Warrants with an exercise price of $<span id="xdx_901_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20250731__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandTwentyFourWarrantsMember_zyzwm4PVsjFe" title="Warrant exercise price">127.50 were exercised, generating gross proceeds of $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceOfWarrants_c20240801__20250731__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandTwentyFourWarrantsMember_zeHJ0l1qOI41" title="Gross proceeds from warrant">821,015. The Company issued <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240801__20250731__us-gaap--SubsidiarySaleOfStockAxis__custom--OctoberTwoThousandTwentyFourWarrantsMember_zJmwBsBKrUkl" title="Number of shares issued">6,437 common shares in respect of these warrant exercises.</td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 9: SHAREHOLDERS’ EQUITY (Cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(iii)</td> <td style="font: 10pt Times New Roman, Times, Serif">The Company issued the following shares during the year ended July 31, 2026:</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">1.</td> <td style="font: 10pt Times New Roman, Times, Serif">On January 15, 2026, the Company closed a public offering for the purchase and sale of 5,366,726 units of the Company for aggregate gross proceeds of approximately $30.0 million before deducting placement agent fees and other offering expenses (the “January 2026 Offering”). Each unit consisted of one common share (or one pre-funded warrant (“Pre-Funded Warrants”) in lieu thereof) and one warrant to purchase one common share of the Company at a combined purchase price of $5.59 per unit. <span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_pid_c20250115__20260115__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandTwentySixOfferingMember__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zkCq4jUCq3r1">4,327,530 common shares and <span id="xdx_900_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260115__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember_zrxC85sFwgKj" title="Number of shares issued">1,039,196 Pre-Funded Warrants were issued. The warrants have an exercise price of $<span id="xdx_900_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20260115__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember_zuph3Nmdn05" title="Exercise price">6.93 per share, are immediately exercisable, and expire <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20260115__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember_zEKlIm8UTxI5" title="Warrants term">five years from the date of issuance (“January 2026 Warrants”). The aggregate exercise price of the Pre-Funded Warrants, except for a nominal exercise price of $0.001 per share, was pre-funded to the Company and, consequently, no additional consideration (other than the nominal exercise price of $<span id="xdx_90B_ecustom--OtherThanNominalExercisePricePerShare_iI_pid_c20260115__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember_zwQHq2dXeqxe" title="Other than nominal exercise price per share">0.001 per share) shall be required to be paid by the holder to effect any exercise of the Pre-Funded Warrants. The fair value of the Pre-Funded Warrants was based on the Company’s share price as at the corresponding valuation date. The common shares (or Pre-Funded Warrants) and January 2026 Warrants were purchased together in the offering but were issued separately. Total issuance costs associated with the offering were approximately $<span id="xdx_903_eus-gaap--ProceedsFromIssuanceOfPrivatePlacement_c20260115__20260115__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember_znFiPuZg5Q72">2,125,100, excluding the fair value of placement agent warrants, of which approximately $<span id="xdx_907_eus-gaap--WarrantsAndRightsOutstanding_iI_c20260115__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember_zavbjc4lmOo5" title="Alllocated to share capital">1,196,800 was allocated to share capital and $<span id="xdx_90D_ecustom--WarrantReserve_iI_c20260115__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember_z5DmB1Iqkem6" title="Warrant reserve">928,100 was allocated to the warrant reserve. In connection with the January 2026 Offering, the Company issued <span id="xdx_90F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20260115__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zoLvzgzOf1m8" title="Warrant issued">161,001 placement agent warrants. The placement agent warrants are immediately exercisable at an exercise price of $<span id="xdx_900_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_c20260115__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zVekw6USOZXf" title="Exercise price">8.39 per share and expire <span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_dc_c20260115__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zoYf5XgwTama" title="Warrants term">five years from the date of issuance. Between January 15, 2026 and January 21, 2026, the <span id="xdx_90E_ecustom--StockIssuedDuringPeriodSharesWarrantsExercised_pid_c20260116__20260121__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember_zxFOPcseoTE9" title="Issuance of units, shares">1,039,196 Pre-Funded Warrants were exercised on a cashless basis into 1,039,051 common shares. The fair value of the <span id="xdx_903_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260115__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember_zcc2EcPm5zp6" title="Warrants outstanding">5,366,726 January 2026 Warrants was determined to be $<span id="xdx_90C_eus-gaap--FairValueAdjustmentOfWarrants_c20260115__20260115__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember_zh6bq4dczZh4" title="Fair value adjustment of warrants">13,103,125 (gross, before deducting share issuance costs) using the Black-Scholes option pricing model, with the following assumptions: share price – $<span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260115__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zh9KfyzJUm4g" title="Warrants and rights outstanding, measurement input">3.15; exercise price – $<span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260115__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zCmBGzfCu6Dg" title="Warrants and rights outstanding, measurement input">6.93; expected life – <span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260115__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zxcvtkwcdkhb" title="Warrants and rights outstanding, measurement input">5 years; annualized volatility – <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260115__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputAnnualizedVolatilityMember_zvtliVqzKTsd" title="Warrants and rights outstanding, measurement input">123%; dividend yield – <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260115__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zyOqyMcZAOCg" title="Warrants and rights outstanding, measurement input">0%; risk-free rate – <span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260115__us-gaap--ClassOfWarrantOrRightAxis__custom--PreFundedWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zi2jxXP8wOU5" title="Warrants and rights outstanding, measurement input">3.762%. The fair value of the <span id="xdx_907_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20260115__us-gaap--SubsidiarySaleOfStockAxis__custom--JanuaryTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zSF52W2vpD75" title="Warrant issued">161,001 placement agent warrants was determined to be $<span id="xdx_90C_eus-gaap--FairValueAdjustmentOfWarrants_c20260115__20260115__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember_zMHi1kMhpFKe" title="Fair value adjustment of warrants">572,334 using the Black-Scholes option pricing model, with the following assumptions: share price – $<span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260115__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zAT5xUYuzsz7" title="Warrants and rights outstanding, measurement input">4.49; exercise price – $<span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260115__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zrJDpafryqFd" title="Warrants and rights outstanding, measurement input">8.39; expected life – <span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260115__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zBaxvSmyPB1i" title="Warrants and rights outstanding, measurement input">5 years; annualized volatility – <span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260115__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputAnnualizedVolatilityMember_zZCttii6IYF" title="Warrants and rights outstanding, measurement input">123%; dividend yield – <span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260115__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_z94DNnpLkJA8" title="Warrants and rights outstanding, measurement input">0%; risk-free rate – <span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260115__us-gaap--ClassOfWarrantOrRightAxis__custom--PlacementAgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zrEgE3VAPgz2" title="Warrants and rights outstanding, measurement input">3.762%. The amounts were credited to the warrant reserve at the date of the January 2026 Offering.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">2.</td> <td style="font: 10pt Times New Roman, Times, Serif">On June 2, 2026, the Company closed a public offering for the purchase and sale of <span id="xdx_90A_eus-gaap--SaleOfStockNumberOfSharesIssuedInTransaction_c20260602__20260602__us-gaap--SubsidiarySaleOfStockAxis__custom--JuneTwoThousandTwentySixOfferingMember_zF5VOPCJHFdg" title="Purchase and sale of common shares">1,449,300 common shares of the Company for aggregate gross proceeds of approximately $<span id="xdx_90F_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_pn5n6_c20260602__20260602__us-gaap--SubsidiarySaleOfStockAxis__custom--JuneTwoThousandTwentySixOfferingMember_zxdn8jr35IYf" title="Warrant issued">4.7 million before deducting placement agent fees and other offering expenses (the “June 2026 Offering”). Each common share was sold at a public offering price of $3.25 per share. In connection with the June 2026 Offering, the Company issued <span id="xdx_902_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20260602__us-gaap--SubsidiarySaleOfStockAxis__custom--JuneTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember_z31vNmcl7In5" title="Number of warrant issued">72,465 agent warrants. The agent warrants are immediately exercisable at an exercise price of $<span id="xdx_903_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260602__us-gaap--SubsidiarySaleOfStockAxis__custom--JuneTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember_zL9hJVt5ufZ1" title="Exercise price of warrants">4.06 per share and expire five years from the date of issuance. The fair value of the <span id="xdx_90E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_c20260602__us-gaap--SubsidiarySaleOfStockAxis__custom--JuneTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember_zP5jGHJjmmEd" title="Number of warrant issued">72,465 agent warrants was determined to be $<span id="xdx_901_eus-gaap--FairValueAdjustmentOfWarrants_c20260602__20260602__us-gaap--SubsidiarySaleOfStockAxis__custom--JuneTwoThousandTwentySixOfferingMember__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember_z8AHPPDkjh91" title="Fair value adjustment of warrants">189,433 using the Black-Scholes option pricing model, with the following assumptions: share price – $<span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260602__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zJbCzQDJqbSf" title="Warrants and rights outstanding, measurement input">3.27; exercise price – $<span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260602__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_z4Ov4Jy2WpJk" title="Warrants and rights outstanding, measurement input">4.06; expected life – <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260602__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zYvflfIvNAng" title="Warrants and rights outstanding, measurement input">5 years; annualized volatility – <span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260602__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputAnnualizedVolatilityMember_z8Ov6wCf9dl3" title="Warrants and rights outstanding, measurement input">115%; dividend yield – <span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260602__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_ztIOKfJbIBa4" title="Warrants and rights outstanding, measurement input">0%; risk-free rate – <span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_uPure_c20260602__us-gaap--ClassOfWarrantOrRightAxis__custom--AgentWarrantsMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zuflUuqN7myf" title="Warrants and rights outstanding, measurement input">4.177%. The amount was credited to the warrant reserve at the date of the June 2026 Offering. </td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 9: SHAREHOLDERS’ EQUITY (Cont.) c. Share Purchase Warrants <p id="xdx_89F_eus-gaap--ScheduleOfOtherShareBasedCompensationActivityTableTextBlock_hus-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zwcypTnpb3Me" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">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 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of warrants outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price (*)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold">Balance, July 31, 2024</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240801__20250430__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zuqsr8yhcy5h" style="width: 16%; font-weight: bold; text-align: right" title="Number of warrants outstanding, beginning balance">70,163</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20240801__20250430__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_fKCop_zDKegDQX30G5" style="width: 16%; font-weight: bold; text-align: right" title="Weighted average exercise price, beginning balance">738.36</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_pid_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zAppoWOxFOOb" style="text-align: right" title="Number of warrants outstanding, exercised">(6,437</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceExercised_pid_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_fKCop_z1py8BRojlv3" style="text-align: right" title="Weighted average exercise price, exercised">127.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Granted in the October 2024 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_pid_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_z6zkiy498Bii" style="text-align: right" title="Number of warrants outstanding, Granted in a registered direct offering">34,190</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_fKCop_zsZDl2g7lPra" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">127.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Granted in the December 2024 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_pid_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsOneMember_zlyLIWzqmM5d" style="text-align: right" title="Number of warrants outstanding, Granted in a registered direct offering">49,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsOneMember_fKCop_z9kG7Jo9Vd2" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">140.63</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Granted in the April 2025 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_pid_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsTwoMember_zlx3OXBU48dd" style="text-align: right" title="Number of warrants outstanding, Granted in a registered direct offering">306,665</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsTwoMember_fKCop_zcwjgjMuJPm2" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">52.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Granted in the July 2025 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_pid_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsThreeMember_z9psEInwXCi4" style="text-align: right" title="Number of warrants outstanding, Granted in a registered direct offering">1,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsThreeMember_fKCop_zBtFpkLEdnq2" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">15.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance, July 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zID5hVho290f" style="font-weight: bold; text-align: right" title="Number of warrants outstanding, beginning balance">1,653,914</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_fKCop_zLvqLtiY5kmg" style="font-weight: bold; text-align: right" title="Weighted average exercise price, beginning balance">58.27</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zxEnO1qRHhlk" style="text-align: right" title="Number of warrants outstanding, expired">(26,324</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceExpired_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_fKCop_zzqpk9bNGqP7" style="text-align: right" title="Weighted average exercise price, expired">794.02</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Granted in the January 2026 Offering</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_z5TT426HY6m9" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding, granted">5,366,726</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_fKCop_zIP6LDFPdOyf" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, granted">6.93</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance, July 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_z4QA6bLiU9vc" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding, ending balance">6,994,316</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_fKCop_zF7xYBJVQxa2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, ending balance">16.11</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(*)</td> <td style="font: 10pt Times New Roman, Times, Serif">See note 7(a).</td></tr> </table> <p id="xdx_894_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_hus-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zVG6ZlZjYsR5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">As of July 31, 2026, warrants outstanding were as follows: SCHEDULE OF WARRANTS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercisable At July 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_fKCop_zQCTWtUbn9u6" style="width: 17%; text-align: right" title="Number of warrants outstanding">(*)27,820</td><td style="width: 1%; text-align: left"></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_zqmfYzHZt9We" style="width: 18%; text-align: right" title="Exercise Price">928.50</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_zh9VyuMrUnA" style="width: 18%; text-align: right" title="Number of warrants exercisable">27,820</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 36%; text-align: center"><span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_z9hLLQtdFhd" title="Expiry Date">December 7, 2026</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_zrjlV8oT5YN3" style="text-align: right" title="Number of warrants outstanding">16,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_zcSqT2kKqnUg" style="text-align: right" title="Exercise Price">316.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_zCHJBEQ0sRm4" style="text-align: right" title="Number of warrants exercisable">16,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_zQcDWt4HtEQd" title="Expiry Date">November 17, 2029</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_zOMbCcgEXHBl" style="text-align: right" title="Number of warrants outstanding">27,753</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_z8udchqtW5F3" style="text-align: right" title="Exercise Price">127.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_z8URP5DApwDh" style="text-align: right" title="Number of warrants exercisable">27,753</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_zM7X9VUFNKD9" title="Expiry Date">October 2, 2029</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_z8Ix7NdHk7Ia" style="text-align: right" title="Number of warrants outstanding">49,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_zv1VSb4OMsxg" style="text-align: right" title="Exercise Price">140.63</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_zOxvtTkmSxm8" style="text-align: right" title="Number of warrants exercisable">49,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_zO5mb1XVDXd8" title="Expiry Date">December 12, 2029</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_zyW6zXvlmoRf" style="text-align: right" title="Number of warrants outstanding">306,665</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_z88SrQszRKA3" style="text-align: right" title="Exercise Price">52.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_zYsgrqCjI0G1" style="text-align: right" title="Number of warrants exercisable">306,665</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_zuBokIlY5vuc" title="Expiry Date">April 28, 2030</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_z9dQtr3rvCsa" style="text-align: right" title="Number of warrants outstanding">1,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_zR0VDWFxwojk" style="text-align: right" title="Exercise Price">15.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_zHzYv3FOacih" style="text-align: right" title="Number of warrants exercisable">1,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_zbX22A5djiy8" title="Expiry Date">July 15, 2030</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_ztQTxmvlnctb" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding">5,366,726</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_zge7HbASm5X4" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price">6.93</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_zvZefgO3sep9" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants exercisable">5,366,726</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_z4ZWxSPsiK17" title="Expiry date">January 15, 2031</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zi7eoyjZdTk1" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding">6,994,316</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zl911Yq9F2x" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants exercisable">6,994,316</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(*)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">BriaCell Legacy Warrants – see note 1(d) and note 7(a)</td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 9: SHAREHOLDERS’ EQUITY (Cont.) d) Compensation Warrants <p id="xdx_895_eus-gaap--ScheduleOfOtherShareBasedCompensationActivityTableTextBlock_hus-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zk6bpus7SgL2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">A summary of changes in compensation warrants for the years ended July 31, 2026 and 2025 is presented below: SUMMARY OF CHANGES IN WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of warrants outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price (*)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold">Balance, July 31, 2024</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zBfLaLfcbVK" style="width: 16%; font-weight: bold; text-align: right" title="Number of warrants outstanding, beginning balance">644</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_fKCop_z7aNfnVatE1i" style="width: 16%; font-weight: bold; text-align: right" title="Weighted average exercise price, beginning balance">587.30</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Granted in the September 2024 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zXgsLguPCc4d" style="text-align: right" title="Granted in a registered direct offering">4,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_fKCop_zBfGi2cXtQN9" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">129.38</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Granted in the October 2024 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsOneMember_zJl6V1WIa89" style="text-align: right" title="Granted in a registered direct offering">1,709</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsOneMember_fKCop_zbs7UWY84oWa" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">182.81</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Granted in the December 2024 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsTwoMember_z6jr9sa6u7y" style="text-align: right" title="Granted in a registered direct offering">2,466</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsTwoMember_fKCop_zXt4KguueA5d" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">140.63</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Granted in the February 2025 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsThreeMember_zGkpTj2EAtO6" style="text-align: right" title="Granted in a registered direct offering">3,812</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsThreeMember_fKCop_zid5jvBN1Fid" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">50.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Granted in the April 2025 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsFourMember_z0wDYUInT2Lg" style="text-align: right" title="Granted in a registered direct offering">15,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsFourMember_fKCop_zAbO62We0xOk" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">56.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance, July 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zNzXYlIpqXg1" style="font-weight: bold; text-align: right" title="Number of warrants outstanding, beginning balance">28,072</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_fKCop_zuwJuA5cg3Z2" style="font-weight: bold; text-align: right" title="Weighted average exercise price, beginning balance">93.54</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zcfch3OzBvxk" style="text-align: right" title="Number of warrants outstanding, expired">(311</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceExpired_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_fKCop_zN5n44BNleZh" style="text-align: right" title="Weighted average exercise price, expired">842.52</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Granted in the January 2026 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zMKHtg01OBD9" style="text-align: right" title="Number of warrants outstanding, granted">161,001</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_fKCop_zniO6NOxkwod" style="text-align: right" title="Weighted average exercise price, granted">8.39</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Granted in the June 2026 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsOneMember_zIi3JKUcLIhc" style="text-align: right" title="Number of warrants outstanding, granted">72,465</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsOneMember_fKCop_z67AwMyXKUR9" style="text-align: right" title="Weighted average exercise price, granted">4.06</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance, July 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zBVzZRGtCsKl" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants outstanding, ending balance">261,227</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_fKCop_zsyGq9d2lNpj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, ending balance">15.34</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(*)</td> <td style="font: 10pt Times New Roman, Times, Serif">See note 7(a).</td></tr> </table> <p id="xdx_89F_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_hus-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zIEVLcwUem0c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">As of July 31, 2026, compensation warrants outstanding were as follows: SCHEDULE OF WARRANTS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercisable At July 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_ztsRPZ10ynnf" style="width: 16%; text-align: right" title="Number of warrants outstanding">333</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_zNAP6FMgwR9g" style="width: 16%; text-align: right" title="Exercise Price">348.00</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_zmVjgcw6Bmek" style="width: 16%; text-align: right" title="Number of warrants exercisable">333</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 41%; text-align: center"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_zxlgQxxndBx9" title="Expiry Date">May 17, 2029</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_zFgl0ekR5xa7" style="text-align: right" title="Number of warrants outstanding">4,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_zCtMFLVjINB3" style="text-align: right" title="Exercise Price">129.38</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_zbZgTXFSY38" style="text-align: right" title="Number of warrants exercisable">4,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_z4kPpBhdCYoj" title="Expiry Date">September 12, 2029</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_zOv3PEPYlwQe" style="text-align: right" title="Number of warrants outstanding">1,709</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_z212ua1bNK64" style="text-align: right" title="Exercise Price">182.81</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_zrexPYsjOzh3" style="text-align: right" title="Number of warrants exercisable">1,709</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_zbwRLftbuHVb" title="Expiry Date">October 2, 2029</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_z8FghE5koXtf" style="text-align: right" title="Number of warrants outstanding">2,466</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_zeNaAzNPUAyi" style="text-align: right" title="Exercise Price">140.63</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_z2JSvlH4f27g" style="text-align: right" title="Number of warrants exercisable">2,466</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_zhfh6odqN4Zd" title="Expiry Date">December 12, 2029</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_zuHrNcmlX102" style="text-align: right" title="Number of warrants outstanding">3,812</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_zg04GPzyOSi8" style="text-align: right" title="Exercise Price">50.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_zz57LTVJ4hg9" style="text-align: right" title="Number of warrants exercisable">3,812</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_zJmhTf7kC29g" title="Expiry Date">February 5, 2030</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_z2CnfV5qBqEj" style="text-align: right" title="Number of warrants outstanding">15,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_zZoJTwjPwihk" style="text-align: right" title="Exercise Price">56.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_zzUqUYbRIgH9" style="text-align: right" title="Number of warrants exercisable">15,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_zAWUdKu1roM3" title="Expiry Date">April 28, 2030</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_zEqxegdldz11" style="text-align: right" title="Number of warrants outstanding">161,001</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_z58CsZqeyNpi" style="text-align: right" title="Exercise Price">8.39</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_zQ4EcBNqtG7j" style="text-align: right" title="Number of warrants exercisable">161,001</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_zbYtEf7ccmCk" title="Expiry Date">January 15, 2031</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantEightMember_zAwEite6VQG8" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding">72,465</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantEightMember_zYlRnRjQpAAj" style="padding-bottom: 1pt; text-align: right" title="Exercise price">4.06</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantEightMember_zNQZceEmIOo4" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants exercisable">72,465</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantEightMember_z3XFtICCyT5l" title="Expiry date">June 2, 2031</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zRCCBRyAnJ1a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of warrants outstanding">261,227</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zGPsyMxirFw1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of warrants exercisable">261,227</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 9: SHAREHOLDERS’ EQUITY (Cont.) e) Warrant liability continuity <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The following table presents the summary of the changes in the fair value of the warrants recorded as a liability on the Balance Sheet (*):</td></tr> </table> SCHEDULE OF CHANGE IN FAIR VALUE OF WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants liability</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Balance as of July 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_fKCop_zRoRItspMqWk" style="width: 16%; text-align: right" title="Warrant liability, beginning balance">1,096,036</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Change in fair value during the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--FairValueAdjustmentOfWarrants_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_fKCop_zYyEGKkmpROi" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value during the period">(758,364</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance as of July 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_fKCop_zW3OypxuBqx1" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrant liability, beginning balance">337,672</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Change in fair value during the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--FairValueAdjustmentOfWarrants_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_fKCop_zVL7NddudaXa" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value during the period">(298,733</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance as of July 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_fKCop_zFg81yHGtVbc" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrant liability, ending balance">38,939</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(*)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENIQU5HRSBJTiBGQUlSIFZBTFVFIE9GIFdBUlJBTlRTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--FairValueAdjustmentOfWarrants_iN_di_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zc6WsWiV96Eh" title="Warrant Liability">298,733 in the consolidated statements of operations and comprehensive loss.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The key inputs used in the valuation of the warrant as of July 31, 2026 and at July 31, 2025 and on the issuance dates, were as follows:</td></tr> </table> SCHEDULE OF VALUATION OF NON PUBLIC OFFERING BROKER WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Share price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_z8Lc0FTxPtz1" title="Measurement input">3.44</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zMoDbmVb7UFl" title="Measurement input">7.50</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Exercise price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zJGj4AWCe4pa" title="Measurement input">928.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember_zPB2bVNwgKof" title="Measurement input">796.88-<span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember_zwKTe5U0jxo2" title="Measurement input">928.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expected life (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zuM5L3LJkP03" title="Measurement input">0.35</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zHwBuUDoUsQ5" title="Measurement input">0.57-<span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zhwtJUBcmPwg" title="Measurement input">1.35</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputAnnualizedVolatilityMember_zsNH4stlXin6" title="Measurement input">83</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputAnnualizedVolatilityMember__srt--RangeAxis__srt--MinimumMember_zCoNISICR8Uf" title="Measurement input">157-<span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputAnnualizedVolatilityMember__srt--RangeAxis__srt--MaximumMember_zJignhCffcu6" title="Measurement input">209</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zVryayDyII8c" title="Measurement input">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zt9G723SOhSj" title="Measurement input">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Risk free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z9ip1M8TdHIk" title="Measurement input">3.95</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z8QMZYQSrYtb" title="Measurement input">4.10</td><td style="text-align: left">%</td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 9: SHAREHOLDERS’ EQUITY (Cont.) 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 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">August 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">July, 31</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Effective Date)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Share price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zcy4fJbo9ZDg" title="Measurement input">0.0253</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zxWSuTaPUTi6" title="Measurement input">0.0365</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zMG6eROAS4Ge" title="Measurement input">0.0318</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember_zHTsumYByRzb" title="Measurement input">0.0206-<span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember_zyaW9JCFdsak" title="Measurement input">0.0308</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected life (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_z0KqLMxawz18" title="Measurement input">0.35</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zj3UFWqiI61i" title="Measurement input">2.21-<span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zNTNkpjAhFj4" title="Measurement input">3.27</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputAnnualizedVolatilityMember_zT0FJEYYMze5" title="Measurement input">83</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputAnnualizedVolatilityMember_zeIPDEaJsxfd" title="Measurement input">100</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zAm7HUuxFaf5" title="Measurement input">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zMSgPdESD496" title="Measurement input">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zZFGqfgk0lu7" title="Measurement input">2.36</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zNHUPN2jUi81" title="Measurement input">4.40</td><td style="text-align: left">%</td></tr> </table> As of July 31, 2026, the fair value of the remaining non-public BriaCell warrants was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENIQU5HRSBJTiBGQUlSIFZBTFVFIE9GIFdBUlJBTlRTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_909_eus-gaap--FairValueAdjustmentOfWarrants_iN_dixL_c20250801__20260731__us-gaap--FinancialInstrumentAxis__custom--BriaCellWarrantMember_zANOm4fCRawe" title="Warrant Liability::XDX::-">nil. The Company’s warrant liability of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENIQU5HRSBJTiBGQUlSIFZBTFVFIE9GIFdBUlJBTlRTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_904_eus-gaap--FairValueAdjustmentOfWarrants_iN_di_c20250801__20260731__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember_zUYEgqiLhTg2" title="Warrant Liability">38,939 at July 31, 2026 relates entirely to the BriaPro Warrant Shares.

1-for-15

1-for-10

82166

103.50

8500000

4108

129.40

P5Y

247800

94.50

129.40

P5Y

109

3.469

16.38

34190

5000000

146.30

127.50

1709

182.80

P5Y

34190

2211266

81.00

127.50

P5Y

121

3.553

1709

204128

151.50

182.80

P5Y

112

3.561

49333

5550000

112.50

140.60

P5Y

2466

140.60

P5Y

49333

2327089

66.00

140.60

P5Y

111

4.133

2466

188252

99.00

140.60

P5Y

111

4.133

76250

40.00

3050000.00

3812

50.00

156130

50.40

50.00

P5Y

112

4.37

306665

13800000

240595

each consisting of one common share and one five-year publicly traded warrant

45.00

66070

each consisting of one pre-funded warrant (at a $0.001 strike) and one five-year publicly traded warrant

44.99

52.50

P5Y

15333

56.25

P5Y

306665

5666620

26.50

52.50

P5Y

105

3.885

15000000.0

1200000

1077500

122500

1200000

12.50

12.49

15.00

P5Y

1200000

6460348

7.10

15.00

P5Y

118

3.99

6437

127.50

821015

6437

5366726

30000000.0

5.59

4327530

1039196

6.93

P5Y

0.001 0.001

2125100

1196800

928100

161001

8.39

P5Y

1039196

1039051

5366726

13103125

3.15

6.93

123

3.762

161001

572334

4.49

8.39

123

3.762

1449300

4700000

3.25

72465

4.06

72465

189433

3.27

4.06

115

4.177

<p id="xdx_89F_eus-gaap--ScheduleOfOtherShareBasedCompensationActivityTableTextBlock_hus-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zwcypTnpb3Me" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">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 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of warrants outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Weighted average exercise price (*)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold">Balance, July 31, 2024</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240801__20250430__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zuqsr8yhcy5h" style="width: 16%; font-weight: bold; text-align: right" title="Number of warrants outstanding, beginning balance">70,163</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20240801__20250430__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_fKCop_zDKegDQX30G5" style="width: 16%; font-weight: bold; text-align: right" title="Weighted average exercise price, beginning balance">738.36</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Exercised</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_pid_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zAppoWOxFOOb" style="text-align: right" title="Number of warrants outstanding, exercised">(6,437</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceExercised_pid_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_fKCop_z1py8BRojlv3" style="text-align: right" title="Weighted average exercise price, exercised">127.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Granted in the October 2024 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_pid_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_z6zkiy498Bii" style="text-align: right" title="Number of warrants outstanding, Granted in a registered direct offering">34,190</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_fKCop_zsZDl2g7lPra" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">127.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Granted in the December 2024 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_pid_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsOneMember_zlyLIWzqmM5d" style="text-align: right" title="Number of warrants outstanding, Granted in a registered direct offering">49,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsOneMember_fKCop_z9kG7Jo9Vd2" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">140.63</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Granted in the April 2025 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_pid_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsTwoMember_zlx3OXBU48dd" style="text-align: right" title="Number of warrants outstanding, Granted in a registered direct offering">306,665</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsTwoMember_fKCop_zcwjgjMuJPm2" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">52.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Granted in the July 2025 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_pid_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsThreeMember_z9psEInwXCi4" style="text-align: right" title="Number of warrants outstanding, Granted in a registered direct offering">1,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsThreeMember_fKCop_zBtFpkLEdnq2" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">15.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance, July 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zID5hVho290f" style="font-weight: bold; text-align: right" title="Number of warrants outstanding, beginning balance">1,653,914</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_986_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_fKCop_zLvqLtiY5kmg" style="font-weight: bold; text-align: right" title="Weighted average exercise price, beginning balance">58.27</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-left: 10pt">Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zxEnO1qRHhlk" style="text-align: right" title="Number of warrants outstanding, expired">(26,324</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceExpired_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_fKCop_zzqpk9bNGqP7" style="text-align: right" title="Weighted average exercise price, expired">794.02</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Granted in the January 2026 Offering</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_z5TT426HY6m9" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding, granted">5,366,726</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_fKCop_zIP6LDFPdOyf" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, granted">6.93</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; padding-bottom: 1pt">Balance, July 31, 2026</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_z4QA6bLiU9vc" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding, ending balance">6,994,316</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_988_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_fKCop_zF7xYBJVQxa2" style="border-bottom: Black 1pt solid; text-align: right" title="Weighted average exercise price, ending balance">16.11</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(*)</td> <td style="font: 10pt Times New Roman, Times, Serif">See note 7(a).</td></tr> </table>

70163

738.36

-6437

127.50

34190

127.50

49333

140.63

306665

52.50

1200000

15.00

1653914

58.27

26324

794.02

5366726

6.93

6994316

16.11

<p id="xdx_894_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_hus-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zVG6ZlZjYsR5" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">As of July 31, 2026, warrants outstanding were as follows: SCHEDULE OF WARRANTS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercisable At July 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_fKCop_zQCTWtUbn9u6" style="width: 17%; text-align: right" title="Number of warrants outstanding">(*)27,820</td><td style="width: 1%; text-align: left"></td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_zqmfYzHZt9We" style="width: 18%; text-align: right" title="Exercise Price">928.50</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_zh9VyuMrUnA" style="width: 18%; text-align: right" title="Number of warrants exercisable">27,820</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 36%; text-align: center"><span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_z9hLLQtdFhd" title="Expiry Date">December 7, 2026</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_zrjlV8oT5YN3" style="text-align: right" title="Number of warrants outstanding">16,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_zcSqT2kKqnUg" style="text-align: right" title="Exercise Price">316.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_zCHJBEQ0sRm4" style="text-align: right" title="Number of warrants exercisable">16,019</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_zQcDWt4HtEQd" title="Expiry Date">November 17, 2029</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_zOMbCcgEXHBl" style="text-align: right" title="Number of warrants outstanding">27,753</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_z8udchqtW5F3" style="text-align: right" title="Exercise Price">127.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_z8URP5DApwDh" style="text-align: right" title="Number of warrants exercisable">27,753</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90A_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_zM7X9VUFNKD9" title="Expiry Date">October 2, 2029</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_z8Ix7NdHk7Ia" style="text-align: right" title="Number of warrants outstanding">49,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_zv1VSb4OMsxg" style="text-align: right" title="Exercise Price">140.63</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_zOxvtTkmSxm8" style="text-align: right" title="Number of warrants exercisable">49,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_zO5mb1XVDXd8" title="Expiry Date">December 12, 2029</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_987_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_zyW6zXvlmoRf" style="text-align: right" title="Number of warrants outstanding">306,665</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_z88SrQszRKA3" style="text-align: right" title="Exercise Price">52.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_zYsgrqCjI0G1" style="text-align: right" title="Number of warrants exercisable">306,665</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_zuBokIlY5vuc" title="Expiry Date">April 28, 2030</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_z9dQtr3rvCsa" style="text-align: right" title="Number of warrants outstanding">1,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_zR0VDWFxwojk" style="text-align: right" title="Exercise Price">15.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_zHzYv3FOacih" style="text-align: right" title="Number of warrants exercisable">1,200,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_zbX22A5djiy8" title="Expiry Date">July 15, 2030</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_98C_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_ztQTxmvlnctb" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding">5,366,726</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_zge7HbASm5X4" style="border-bottom: Black 1pt solid; text-align: right" title="Exercise price">6.93</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_zvZefgO3sep9" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants exercisable">5,366,726</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_z4ZWxSPsiK17" title="Expiry date">January 15, 2031</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_989_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zi7eoyjZdTk1" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding">6,994,316</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--SharePurchaseWarrantsMember_zl911Yq9F2x" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants exercisable">6,994,316</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(*)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">BriaCell Legacy Warrants – see note 1(d) and note 7(a)</td></tr> </table>

-27820

928.50

27820

2026-12-07

16019

316.50

16019

2029-11-17

27753

127.50

27753

2029-10-02

49333

140.63

49333

2029-12-12

306665

52.50

306665

2030-04-28

1200000

15.00

1200000

2030-07-15

5366726

6.93

5366726

2031-01-15

6994316

<p id="xdx_895_eus-gaap--ScheduleOfOtherShareBasedCompensationActivityTableTextBlock_hus-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zk6bpus7SgL2" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">A summary of changes in compensation warrants for the years ended July 31, 2026 and 2025 is presented below: SUMMARY OF CHANGES IN WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Number of warrants outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price (*)</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold">Balance, July 31, 2024</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zBfLaLfcbVK" style="width: 16%; font-weight: bold; text-align: right" title="Number of warrants outstanding, beginning balance">644</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_98E_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_fKCop_z7aNfnVatE1i" style="width: 16%; font-weight: bold; text-align: right" title="Weighted average exercise price, beginning balance">587.30</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Granted in the September 2024 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zXgsLguPCc4d" style="text-align: right" title="Granted in a registered direct offering">4,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_fKCop_zBfGi2cXtQN9" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">129.38</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Granted in the October 2024 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsOneMember_zJl6V1WIa89" style="text-align: right" title="Granted in a registered direct offering">1,709</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsOneMember_fKCop_zbs7UWY84oWa" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">182.81</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Granted in the December 2024 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsTwoMember_z6jr9sa6u7y" style="text-align: right" title="Granted in a registered direct offering">2,466</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsTwoMember_fKCop_zXt4KguueA5d" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">140.63</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Granted in the February 2025 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsThreeMember_zGkpTj2EAtO6" style="text-align: right" title="Granted in a registered direct offering">3,812</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsThreeMember_fKCop_zid5jvBN1Fid" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">50.00</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Granted in the April 2025 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsFourMember_z0wDYUInT2Lg" style="text-align: right" title="Granted in a registered direct offering">15,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsFourMember_fKCop_zAbO62We0xOk" style="text-align: right" title="Weighted average exercise price, Granted in a registered direct offering">56.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold">Balance, July 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iS_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zNzXYlIpqXg1" style="font-weight: bold; text-align: right" title="Number of warrants outstanding, beginning balance">28,072</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iS_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_fKCop_zuwJuA5cg3Z2" style="font-weight: bold; text-align: right" title="Weighted average exercise price, beginning balance">93.54</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Expired</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExpirations_iN_di_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zcfch3OzBvxk" style="text-align: right" title="Number of warrants outstanding, expired">(311</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceExpired_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_fKCop_zN5n44BNleZh" style="text-align: right" title="Weighted average exercise price, expired">842.52</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Granted in the January 2026 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zMKHtg01OBD9" style="text-align: right" title="Number of warrants outstanding, granted">161,001</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_fKCop_zniO6NOxkwod" style="text-align: right" title="Weighted average exercise price, granted">8.39</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Granted in the June 2026 Offering</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsOneMember_zIi3JKUcLIhc" style="text-align: right" title="Number of warrants outstanding, granted">72,465</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsWeightedAverageExercisePriceGranted_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsOneMember_fKCop_z67AwMyXKUR9" style="text-align: right" title="Weighted average exercise price, granted">4.06</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; padding-bottom: 2.5pt">Balance, July 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iE_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zBVzZRGtCsKl" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of warrants outstanding, ending balance">261,227</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_98B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingWeightedAverageExercisePrice_iE_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_fKCop_zsyGq9d2lNpj" style="border-bottom: Black 2.5pt double; text-align: right" title="Weighted average exercise price, ending balance">15.34</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(*)</td> <td style="font: 10pt Times New Roman, Times, Serif">See note 7(a).</td></tr> </table>

644

587.30

4108

129.38

1709

182.81

2466

140.63

3812

50.00

15333

56.50

28072

93.54

311

842.52

161001

8.39

72465

4.06

261227

15.34

<p id="xdx_89F_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_hus-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zIEVLcwUem0c" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">As of July 31, 2026, compensation warrants outstanding were as follows: SCHEDULE OF WARRANTS OUTSTANDING <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; text-align: center">Number of Warrants</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Exercise Price</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercisable At July 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_ztsRPZ10ynnf" style="width: 16%; text-align: right" title="Number of warrants outstanding">333</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_980_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_zNAP6FMgwR9g" style="width: 16%; text-align: right" title="Exercise Price">348.00</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_zmVjgcw6Bmek" style="width: 16%; text-align: right" title="Number of warrants exercisable">333</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 41%; text-align: center"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantOneMember_zxlgQxxndBx9" title="Expiry Date">May 17, 2029</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_zFgl0ekR5xa7" style="text-align: right" title="Number of warrants outstanding">4,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_zCtMFLVjINB3" style="text-align: right" title="Exercise Price">129.38</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_zbZgTXFSY38" style="text-align: right" title="Number of warrants exercisable">4,108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantTwoMember_z4kPpBhdCYoj" title="Expiry Date">September 12, 2029</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_zOv3PEPYlwQe" style="text-align: right" title="Number of warrants outstanding">1,709</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_z212ua1bNK64" style="text-align: right" title="Exercise Price">182.81</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_zrexPYsjOzh3" style="text-align: right" title="Number of warrants exercisable">1,709</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantThreeMember_zbwRLftbuHVb" title="Expiry Date">October 2, 2029</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_980_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_z8FghE5koXtf" style="text-align: right" title="Number of warrants outstanding">2,466</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98B_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_zeNaAzNPUAyi" style="text-align: right" title="Exercise Price">140.63</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_z2JSvlH4f27g" style="text-align: right" title="Number of warrants exercisable">2,466</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFourMember_zhfh6odqN4Zd" title="Expiry Date">December 12, 2029</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_zuHrNcmlX102" style="text-align: right" title="Number of warrants outstanding">3,812</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_zg04GPzyOSi8" style="text-align: right" title="Exercise Price">50.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_zz57LTVJ4hg9" style="text-align: right" title="Number of warrants exercisable">3,812</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantFiveMember_zJmhTf7kC29g" title="Expiry Date">February 5, 2030</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_z2CnfV5qBqEj" style="text-align: right" title="Number of warrants outstanding">15,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_984_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_zZoJTwjPwihk" style="text-align: right" title="Exercise Price">56.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_zzUqUYbRIgH9" style="text-align: right" title="Number of warrants exercisable">15,333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSixMember_zAWUdKu1roM3" title="Expiry Date">April 28, 2030</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_98D_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_zEqxegdldz11" style="text-align: right" title="Number of warrants outstanding">161,001</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_981_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_z58CsZqeyNpi" style="text-align: right" title="Exercise Price">8.39</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_zQ4EcBNqtG7j" style="text-align: right" title="Number of warrants exercisable">161,001</td><td style="text-align: left"> </td><td> </td> <td style="text-align: center"><span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantSevenMember_zbYtEf7ccmCk" title="Expiry Date">January 15, 2031</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td id="xdx_985_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantEightMember_zAwEite6VQG8" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants outstanding">72,465</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left">$</td><td id="xdx_98A_eus-gaap--ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantEightMember_zYlRnRjQpAAj" style="padding-bottom: 1pt; text-align: right" title="Exercise price">4.06</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantEightMember_zNQZceEmIOo4" style="border-bottom: Black 1pt solid; text-align: right" title="Number of warrants exercisable">72,465</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="text-align: center; padding-bottom: 1pt"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMaturityDate_iI_dd_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember__us-gaap--SubsidiarySaleOfStockAxis__custom--WarrantEightMember_z3XFtICCyT5l" title="Expiry date">June 2, 2031</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_988_eus-gaap--ClassOfWarrantOrRightOutstanding_iI_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zRCCBRyAnJ1a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of warrants outstanding">261,227</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98E_eus-gaap--ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights_iI_pid_c20260731__us-gaap--StatementEquityComponentsAxis__custom--CompensationWarrantsMember_zGPsyMxirFw1" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of warrants exercisable">261,227</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"> </td></tr> </table>

333

348.00

333

2029-05-17

4108

129.38

4108

2029-09-12

1709

182.81

1709

2029-10-02

2466

140.63

2466

2029-12-12

3812

50.00

3812

2030-02-05

15333

56.50

15333

2030-04-28

161001

8.39

161001

2031-01-15

72465

4.06

72465

2031-06-02

261227

SCHEDULE OF CHANGE IN FAIR VALUE OF WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Warrants liability</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td> </td> <td colspan="2" style="text-align: justify"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 80%; text-align: justify">Balance as of July 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_fKCop_zRoRItspMqWk" style="width: 16%; text-align: right" title="Warrant liability, beginning balance">1,096,036</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Change in fair value during the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_980_eus-gaap--FairValueAdjustmentOfWarrants_c20240801__20250731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_fKCop_zYyEGKkmpROi" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value during the period">(758,364</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance as of July 31, 2025</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_983_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iS_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_fKCop_zW3OypxuBqx1" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrant liability, beginning balance">337,672</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Change in fair value during the year</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98B_eus-gaap--FairValueAdjustmentOfWarrants_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_fKCop_zVL7NddudaXa" style="border-bottom: Black 1pt solid; text-align: right" title="Change in fair value during the period">(298,733</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Balance as of July 31, 2026</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td id="xdx_989_eus-gaap--FairValueMeasurementWithUnobservableInputsReconciliationsRecurringBasisLiabilityValue_iE_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_fKCop_zFg81yHGtVbc" style="border-bottom: Black 2.5pt double; text-align: right" title="Warrant liability, ending balance">38,939</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in">(*)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">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 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIENIQU5HRSBJTiBGQUlSIFZBTFVFIE9GIFdBUlJBTlRTIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_902_eus-gaap--FairValueAdjustmentOfWarrants_iN_di_c20250801__20260731__us-gaap--StatementEquityComponentsAxis__us-gaap--WarrantMember_zc6WsWiV96Eh" title="Warrant Liability">298,733 in the consolidated statements of operations and comprehensive loss.</td></tr> </table>

1096036

-758364

337672

-298733

38939

-298733

SCHEDULE OF VALUATION OF NON PUBLIC OFFERING BROKER WARRANTS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 93%; margin-left: 0.5in"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31, 2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Share price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_z8Lc0FTxPtz1" title="Measurement input">3.44</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zMoDbmVb7UFl" title="Measurement input">7.50</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Exercise price</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zJGj4AWCe4pa" title="Measurement input">928.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember_zPB2bVNwgKof" title="Measurement input">796.88-<span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember_zwKTe5U0jxo2" title="Measurement input">928.50</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Expected life (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_zuM5L3LJkP03" title="Measurement input">0.35</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_905_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zHwBuUDoUsQ5" title="Measurement input">0.57-<span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zhwtJUBcmPwg" title="Measurement input">1.35</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputAnnualizedVolatilityMember_zsNH4stlXin6" title="Measurement input">83</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputAnnualizedVolatilityMember__srt--RangeAxis__srt--MinimumMember_zCoNISICR8Uf" title="Measurement input">157-<span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputAnnualizedVolatilityMember__srt--RangeAxis__srt--MaximumMember_zJignhCffcu6" title="Measurement input">209</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zVryayDyII8c" title="Measurement input">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_900_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zt9G723SOhSj" title="Measurement input">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Risk free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z9ip1M8TdHIk" title="Measurement input">3.95</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20250731__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_z8QMZYQSrYtb" title="Measurement input">4.10</td><td style="text-align: left">%</td></tr> </table>

3.44

7.50

928.50

796.88

928.50

0.35

0.57

1.35

157

209

3.95

4.10

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 <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">August 31,</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">July, 31</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">2023</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">(Effective Date)</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Share price</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_906_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zcy4fJbo9ZDg" title="Measurement input">0.0253</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputSharePriceMember_zxWSuTaPUTi6" title="Measurement input">0.0365</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercise price</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember_zMG6eROAS4Ge" title="Measurement input">0.0318</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MinimumMember_zHTsumYByRzb" title="Measurement input">0.0206-<span id="xdx_903_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExercisePriceMember__srt--RangeAxis__srt--MaximumMember_zyaW9JCFdsak" title="Measurement input">0.0308</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Expected life (years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember_z0KqLMxawz18" title="Measurement input">0.35</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MinimumMember_zj3UFWqiI61i" title="Measurement input">2.21-<span id="xdx_90F_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedTermMember__srt--RangeAxis__srt--MaximumMember_zNTNkpjAhFj4" title="Measurement input">3.27</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Volatility</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputAnnualizedVolatilityMember_zT0FJEYYMze5" title="Measurement input">83</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__custom--MeasurementInputAnnualizedVolatilityMember_zeIPDEaJsxfd" title="Measurement input">100</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Dividend yield</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_907_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zAm7HUuxFaf5" title="Measurement input">0</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputExpectedDividendRateMember_zMSgPdESD496" title="Measurement input">0</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Risk free rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20260731__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zZFGqfgk0lu7" title="Measurement input">2.36</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_902_eus-gaap--WarrantsAndRightsOutstandingMeasurementInput_iI_pid_uPure_c20230831__us-gaap--FinancialInstrumentAxis__custom--BriaProWarrantMember__us-gaap--MeasurementInputTypeAxis__us-gaap--MeasurementInputRiskFreeInterestRateMember_zNHUPN2jUi81" title="Measurement input">4.40</td><td style="text-align: left">%</td></tr> </table>

0.0253

0.0365

0.0318

0.0206

0.0308

0.35

2.21

3.27

100

2.36

4.40

-38939

NOTE 10: SHARE-BASED COMPENSATION On August 2, 2022, the Company approved an omnibus equity incentive plan (“Omnibus Plan”), which will permit the Company to grant incentive stock options, preferred share units, restricted share units (“RSU’s”), and deferred share units (collectively, the “Awards”) for the benefit of any employee, officer, director, or consultant of the Company or any subsidiary of the Company. The maximum number of shares available for issuance under the Omnibus Plan shall not exceed <span id="xdx_900_ecustom--AcquiringPercentageOfIssuedAndOutstandingOfCommonStock_pid_dp_uPure_c20220802__20220802__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__srt--RangeAxis__srt--MaximumMember_zZvKfJv4NV61" title="Acquiring percentage of issued and outstanding of common stock">15% of the issued and outstanding Shares, from time to time, less the number of Shares reserved for issuance under all other security-based compensation arrangements of the Company, including the existing Stock Option Plan. On February 9, 2023, the Omnibus Plan was approved by the shareholders. a. The following table summarizes the number of options granted under the Company’s option plans for the year ended July 31, 2026 and related information: SCHEDULE OF NUMBER OF OPTIONS GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price (*)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual term (in years)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Aggregate intrinsic value</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Balance as of July 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_ziUcMUFnRSY5" style="width: 11%; text-align: right" title="Number of options, beginning balance">14,183</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKCop_zOBREBVoKWKl" style="width: 11%; text-align: right" title="Weighted average exercise price, beginning balance">923.53</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230801__20240731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zbmACcVC6Fg5" title="Weighted average remaining contractual term (in years)">2.52</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pp0p0_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zXJlqOpO1HCf" style="width: 11%; text-align: right" title="Aggregate intrinsic value, beginning balance"> -</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Granted (i)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkp_zfr7NmbNz9ki" style="text-align: right" title="Number of options, granted">333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkpKCop_zR4Q4NUFNFsc" style="text-align: right" title="Weighted average exercise price, granted">60.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualGranted_dtY_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkp_zrGXYqEdWHK7" title="Weighted average remaining contractual term (in years), granted">4.45</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantedIntrinsicValue_pp0p0_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkp_zqVbPQ1hfBG6" style="text-align: right" title="Aggregate intrinsic value, Granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zJ2bfGyk79wi" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, forfeited">(1,265</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKCop_z0DCnNGhcatb" style="padding-bottom: 1pt; text-align: right" title="Weighted average exercise price, granted">978.16</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance as of July 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zRKFMsB59192" style="text-align: right" title="Number of options, beginning balance">13,251</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKCop_zbJspd31yMe8" style="text-align: right" title="Weighted average exercise price, beginning balance">896.61</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zEFVwZbEzXI4" title="Weighted average remaining contractual term (in years)">1.62</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zdNYFH0bpv6f" title="Aggregate intrinsic value, beginning balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Granted (i)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkp_zUbvIdMrKMA6" style="text-align: right" title="Number of options, granted">328,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkpKCop_z7xD15Xgoy19" style="text-align: right" title="Weighted average exercise price, granted">6.38</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualGranted_dtY_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkp_zgYPyediK6ga" title="Weighted average remaining contractual term (in years), granted">4.45</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantedIntrinsicValue_pp0p0_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkp_zIjCpZo4CBGb" style="text-align: right" title="Aggregate intrinsic value, Granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zfOIgn4UZ5H5" style="text-align: right" title="Number of options, forfeited">(2,142</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKCop_zxMHUeddmRH5" style="text-align: right" title="Weighted average exercise price, granted">7.40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_pid_di_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zLR6uMeKnXce" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, expired">(4,477</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z4mYsibAhCZg" style="padding-bottom: 1pt; text-align: right" title="Weighted average exercise price, expired">636.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance as of July 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zBkUlaOIPgCb" style="text-align: right" title="Number of options, ending balance">335,332</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKCop_zIekpdbW77z6" style="text-align: right" title="Weighted average exercise price, ending balance">33.10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zHdNeiUhr612" title="Weighted average remaining contractual term (in years)">4.36</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zy8R7vAvveI6" title="Aggregate intrinsic value, ending balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable as of July 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zhEfju6BxXsd" style="text-align: right" title="Number of options, exercisable">13,251</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pid_c20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKCop_z08pvJZuE8Rk" style="text-align: right" title="Weighted average exercise price, exercisable">896.61</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zDjTVhouNjG" title="Weighted average remaining contractual term (in years), exercisable">1.62</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pp0p0_c20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z15yzXeURJPl" style="text-align: right" title="Aggregate intrinsic value, exercisable">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercisable as of July 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zoUwd71cRmc7" style="text-align: right" title="Number of options, exercisable">63,690</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pid_c20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKCop_zDW3vrmZ5Wfc" style="text-align: right" title="Weighted average exercise price, exercisable">148.45</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z03q0cWp1mij" title="Weighted average remaining contractual term (in years), exercisable">3.89</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pp0p0_c20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zZ7C0vLMSPh8" style="text-align: right" title="Aggregate intrinsic value, exercisable">-</td><td style="text-align: left"> </td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 10: SHARE-BASED COMPENSATION (Cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif">On August 1, 2025, the Company granted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20250801__20250801__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zUcWLNGWnuSf" title="Number of options granted">37,700 stock options to employees and members of the scientific advisory board at an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20250801__20250801__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zZ54VIpk0yZb" title="Weighted average exercise price, granted">12.50 per share. All options vest quarterly over <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_pid_dc_c20250801__20250801__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zFyJhlRGdHh6" title="Options vest periods">two years. The options expire on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_pid_dd_c20250801__20250801__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zXalh9lcJWCa" title="options expire date">August 1, 2030. The grant-date fair value of the award was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensationGross_c20250801__20250801__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z7zsNmCAAIn8" title="Number of options issued">218,784. The fair value of options granted on August 1, 2025 was estimated using the Black-Scholes option-pricing model with the following weighted-average assumptions: expected volatility of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zeGaVdsMRm63" title="Expected volatility">116%, expected term of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zpWRo57MCZsi" title="Expected term">5.0 years, risk-free interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z1T8VauSzLhc" title="Risk free interest rate">3.98%, dividend yield of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20250801__20260430__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zNBwi19cYmu3" title="Dividend yield">0%, and a stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zRHQvObj7Vol" title="Exercise price">7.50 on the grant date. On February 1, 2026, the Company granted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zj5WCmfhOkgf" title="Number of options granted">291,000 stock options to certain directors, members of management, and employees at an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zt7dlss4gnlc" title="Weighted average exercise price, granted">5.59 per share. All options vest in equal quarterly instalments over <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_pid_dc_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zDS20brdaxC2" title="Options vest periods">two years, with the first vesting date on May 1, 2026. The options expire on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_pid_dd_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zgDe7JjCcsl5" title="options expire date">February 1, 2031. The grant-date fair value of the award was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensationGross_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zqoPu8BegcPb" title="Number of options issued">1,031,192. The fair value of options granted was estimated using the Black-Scholes option-pricing model with the following weighted-average assumptions: expected volatility of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zcqng7uKNwz6" title="Expected volatility">123%, expected term of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zAw2RZOXlKG6" title="Expected term">5.0 years, risk-free interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z0dZxMbaf2xk" title="Risk free interest rate">3.79%, dividend yield of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z3BaBwLGAbLh" title="Dividend yield">0%, and a stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zGYZ7Ew6JJ52" title="Exercise price">4.30 on the grant date.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The weighted-average grant date per-share fair value of stock options granted during 2026 and 2025 was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--EmployeeStockMember_zkxFNLawk639" title="Weighted-average grant date per-share">3.80 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--EmployeeStockMember_zW5Tesg4SNU8" title="Weighted-average grant date per-share">48.77 respectively. As of July 31, 2026, there were $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zKdm6ZBvRgQ5" title="Unrecognized costs">3,449,165 of total unrecognized share-based compensation costs related to stock options, restricted share units (“RSUs”) and performance share units (“PSUs”).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(*)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">certain options are exercisable in Canadian dollars and translated to US Dollars at year end.</td></tr> </table> b. The following table lists the inputs to the Black-Scholes option-pricing model used for the fair value measurement of equity-settled share options for the above Options Plans granted for the years 2026 and 2025: <p id="xdx_897_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zsxfetegp2o3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF FAIR VALUE MEASUREMENT OF EQUITY - SETTLED SHARE OPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Dividend yield</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zbBg2JtvpJAg" title="Dividend yield">0.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_ziaj6RYV2rR7" title="Dividend yield">0.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected volatility of the share prices</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__srt--RangeAxis__srt--MinimumMember_zDTpxvF88Oc7" title="Expected volatility of the share prices">116%-<span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__srt--RangeAxis__srt--MaximumMember_zr6RZVU2ZgHh" title="Expected volatility of the share prices">123</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zdDRXPL3uN8g" title="Expected volatility of the share prices">112</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__srt--RangeAxis__srt--MinimumMember_zroz9Xt8GlR4" title="Risk-free interest rate">3.79%-<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__srt--RangeAxis__srt--MaximumMember_zfxFKZKwALAa" title="Risk-free interest rate">3.98</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zYxbo0bS9Od8" title="Risk-free interest rate">4.45</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected term (in years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zYc471Lc1IU4" title="Expected term (in years)">5.0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zYDWAIMkL7Bh" title="Expected term (in years)">5.0</td><td style="text-align: left"> </td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 10: SHARE-BASED COMPENSATION (Cont.) c. The following table summarizes information about the Company’s outstanding and exercisable options granted to employees as of July 31, 2026 <p id="xdx_892_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_zxUynG4tS6v" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF OUTSTANDING AND EXERCISABLE OPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Options outstanding as of July 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual term (years)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Options exercisable as of July 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual term (years)</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFivePointFiveNineMember_zFimDCac4Qgc" title="Exercise price">5.59</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFivePointFiveNineMember_zDXDXqBXiAfc" style="width: 10%; text-align: right" title="Options outstanding">289,520</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFivePointFiveNineMember_z80870RxM4al" style="width: 10%; text-align: right" title="Weighted average remaining contractual term (years)">4.50</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFivePointFiveNineMember_zfn03bq6A6ma" style="width: 10%; text-align: right" title="Options exercisable">36,178</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFivePointFiveNineMember_z5Ny0hvvqB3a" style="width: 10%; text-align: right" title="Weighted average remaining contractual term (years)">4.50</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 30%"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFivePointFiveNineMember_zvqp4xPRN0if" title="Expiry Date">February 1, 2031</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwelvePointFiveZeroMember_zHF1P9OzLqHf" title="Exercise price">12.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwelvePointFiveZeroMember_zcjtSsxteyv1" style="text-align: right" title="Options outstanding">37,038</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwelvePointFiveZeroMember_zdMV1oUUgbhf" style="text-align: right" title="Weighted average remaining contractual term (years)">4.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwelvePointFiveZeroMember_zQdA7q0jmuG7" style="text-align: right" title="Options exercisable">18,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwelvePointFiveZeroMember_z7GxiEOTqNQb" style="text-align: right" title="Weighted average remaining contractual term (years)">4.00</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwelvePointFiveZeroMember_zpUdUKm9tM3a" title="Expiry Date">August 1, 2030</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSixZeroPointZeroZeroMember_zlRzuPRoUl6" title="Exercise price">60.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSixZeroPointZeroZeroMember_zLy0VGq4ZMta" style="text-align: right" title="Options outstanding">333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSixZeroPointZeroZeroMember_z7JkMyRivnhh" style="text-align: right" title="Weighted average remaining contractual term (years)">3.45</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSixZeroPointZeroZeroMember_zIHVPxJBODy2" style="text-align: right" title="Options exercisable">333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSixZeroPointZeroZeroMember_zgA7ZYKJLLo1" style="text-align: right" title="Weighted average remaining contractual term (years)">3.45</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSixZeroPointZeroZeroMember_zpAaCrPMWGEd" title="Expiry Date">January 16, 2030</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceNineZeroFourPointFiveZeroMember_zBLacZVfWQMl" title="Exercise price">904.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceNineZeroFourPointFiveZeroMember_zYCK5EgkzlK4" style="text-align: right" title="Options outstanding">2,663</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceNineZeroFourPointFiveZeroMember_zXDP78xgxKqb" style="text-align: right" title="Weighted average remaining contractual term (years)">1.89</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceNineZeroFourPointFiveZeroMember_z6HIW9zTX18j" style="text-align: right" title="Options exercisable">2,663</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceNineZeroFourPointFiveZeroMember_zRpX9ogUpH7l" style="text-align: right" title="Weighted average remaining contractual term (years)">1.89</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceNineZeroFourPointFiveZeroMember_z0eJIs0fFIF6" title="Expiry Date">June 20, 2028</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSevenFourPointZeroZeroMember_zVrvrD6ffbf" title="Exercise price">1,074.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSevenFourPointZeroZeroMember_zMHJ5G8Vo2cj" style="text-align: right" title="Options outstanding">136</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSevenFourPointZeroZeroMember_zXxSsa9ZJMUi" style="text-align: right" title="Weighted average remaining contractual term (years)">1.58</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSevenFourPointZeroZeroMember_zQqmevSsqvql" style="text-align: right" title="Options exercisable">136</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSevenFourPointZeroZeroMember_zMHlkemGbnP" style="text-align: right" title="Weighted average remaining contractual term (years)">1.58</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSevenFourPointZeroZeroMember_zHVMVLArki86" title="Expiry Date">February 27, 2028</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceEightNineSixPointZeroZeroMember_zMgB716l6O4h" title="Exercise price">896.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceEightNineSixPointZeroZeroMember_zxFuMTCjE2I6" style="text-align: right" title="Options outstanding">1,195</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceEightNineSixPointZeroZeroMember_zGTMOMdWsvCi" style="text-align: right" title="Weighted average remaining contractual term (years)">1.01</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceEightNineSixPointZeroZeroMember_zgnedw2f8v05" style="text-align: right" title="Options exercisable">1,195</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceEightNineSixPointZeroZeroMember_zKwhAvqqD7Q" style="text-align: right" title="Weighted average remaining contractual term (years)">1.01</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceEightNineSixPointZeroZeroMember_zdyvQO72cJgc" title="Expiry Date">August 2, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_900_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSevenZeroSixPointFiveZeroMember_z8z8KJ3qcDJk" title="Exercise price">706.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSevenZeroSixPointFiveZeroMember_zBGKLGOkiB41" style="text-align: right" title="Options outstanding">206</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSevenZeroSixPointFiveZeroMember_zNQgiflEHSl1" style="text-align: right" title="Weighted average remaining contractual term (years)">0.81</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSevenZeroSixPointFiveZeroMember_zVe28jYvU148" style="text-align: right" title="Options exercisable">206</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSevenZeroSixPointFiveZeroMember_z459T5yYQy1g" style="text-align: right" title="Weighted average remaining contractual term (years)">0.81</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSevenZeroSixPointFiveZeroMember_zqpIkFwvJdo6" title="Expiry Date">May 20, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneOneTwoSixPointFiveZeroMember_zOskEz32P8W6" title="Exercise price">1,126.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneOneTwoSixPointFiveZeroMember_z333E7dmYYf7" style="text-align: right" title="Options outstanding">1,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneOneTwoSixPointFiveZeroMember_zQOSIu1CS2W5" style="text-align: right" title="Weighted average remaining contractual term (years)">0.54</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneOneTwoSixPointFiveZeroMember_zfMTqxIxFDYl" style="text-align: right" title="Options exercisable">1,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneOneTwoSixPointFiveZeroMember_zhCuXJPoTL7h" style="text-align: right" title="Weighted average remaining contractual term (years)">0.54</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneOneTwoSixPointFiveZeroMember_zH6PgeI6BC09" title="Expiry Date">February 16, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneTwoSevenZeroPointFiveZeroMember_zmvnYhPPxBNc" title="Exercise price">1,270.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneTwoSevenZeroPointFiveZeroMember_zeLsYHO51H1d" style="text-align: right" title="Options outstanding">3,160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneTwoSevenZeroPointFiveZeroMember_z0kMyq9yJfhf" style="text-align: right" title="Weighted average remaining contractual term (years)">0.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneTwoSevenZeroPointFiveZeroMember_zytb7tFAU7ce" style="text-align: right" title="Options exercisable">3,160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneTwoSevenZeroPointFiveZeroMember_zfurEPm54kcg" style="text-align: right" title="Weighted average remaining contractual term (years)">0.50</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneTwoSevenZeroPointFiveZeroMember_zUQOv4OqJT9f" title="Expiry Date">January 13, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSixZeroPointSixSixMember_znN8PXmsmTp3" title="Exercise price">1,060.66</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSixZeroPointSixSixMember_zpJNSmvlkEUi" style="text-align: right" title="Options outstanding">81</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSixZeroPointSixSixMember_zigLMoO6X6Ba" style="text-align: right" title="Weighted average remaining contractual term (years)">0.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSixZeroPointSixSixMember_zJhI6x223J98" style="text-align: right" title="Options exercisable">81</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSixZeroPointSixSixMember_z0MgkKuHeF6e" style="text-align: right" title="Weighted average remaining contractual term (years)">0.25</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSixZeroPointSixSixMember_zlywVKIt8eOj" title="Expiry Date">November 1, 2026</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731_zOXa6DNMma41" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding">335,332</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731_zj9WwDqwhune" style="border-bottom: Black 2.5pt double; text-align: right" title="Options exercisable">63,690</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> d. As result of the Arrangement, <span id="xdx_905_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_pid_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember_zNz0ceeYTXxf" title="Options issued and outstanding">1,269,400 BriaPro Options were issued and are outstanding as of July 31, 2026: <p id="xdx_894_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BriaProTherapeuticsCorpMember_zuVWPfnZUxY8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF OUTSTANDING AND EXERCISABLE OPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Options outstanding as of July 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Options exercisable as of July 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry Date</td></tr> <tr style="vertical-align: bottom"> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineThreeThreeMember_zUthSBVD6Ex3" title="Exercise price">0.0933</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineThreeThreeMember_z193h0XHEM92" style="width: 18%; text-align: right" title="Options outstanding">400,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineThreeThreeMember_zzkenRj18Qjh" style="width: 18%; text-align: right" title="Options outstanding">400,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 36%"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20250801__20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineThreeThreeMember_zRRAHw4Iyi6f" title="Expiry date">June 20, 2028</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneZeroEightMember_zDyHE5E23LZe" title="Exercise price">0.1108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneZeroEightMember_zJyoEqM7UDl5" style="text-align: right" title="Options outstanding">21,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneZeroEightMember_z6KQd4u7BXic" style="text-align: right" title="Options outstanding">21,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20250801__20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneZeroEightMember_zHdRyYgHflGj" title="Expiry date">February 27, 2028</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineEightFourMember_zLIS5gxLBKd5" title="Exercise price">0.0984</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineEightFourMember_zSuSFwH3CYKa" style="text-align: right" title="Options outstanding">180,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineEightFourMember_zf6eAxWaTCW3" style="text-align: right" title="Options outstanding">180,100</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20250801__20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineEightFourMember_zsvFI2LUlVXl" title="Expiry date">August 2, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroSevenTwoNineMember_zDfrgLBnAQZ8" title="Exercise price">0.0729</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroSevenTwoNineMember_z3bv4QOQPlHl" style="text-align: right" title="Options outstanding">31,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroSevenTwoNineMember_z6G5bU6sGiqf" style="text-align: right" title="Options exercisable">31,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20250801__20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroSevenTwoNineMember_zUay01iD8nD4" title="Expiry date">May 20, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixTwoMember_zIqp5FrvOpS4" title="Exercise price">0.1162</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixTwoMember_zgGUiYbR5WUd" style="text-align: right" title="Options outstanding">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixTwoMember_zQHNaoc4rask" style="text-align: right" title="Options exercisable">150,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20250801__20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixTwoMember_zDIMhKBD24Yd" title="Expiry date">February 16, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneThreeOneZeroMember_zTCfha1Qxe9j" title="Exercise price">0.1310</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneThreeOneZeroMember_zAftGMyHC5yk" style="text-align: right" title="Options outstanding">474,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneThreeOneZeroMember_zNDUzokTJhWf" style="text-align: right" title="Options exercisable">474,700</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20250801__20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneThreeOneZeroMember_z1arCy8UUnV3" title="Expiry date">January 13, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">$</td><td style="padding-bottom: 1pt; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixFiveMember_zxL54MSaEve6" title="Exercise price">0.1165</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixFiveMember_zR0fz6C3h5E3" style="border-bottom: Black 1pt solid; text-align: right" title="Options outstanding">12,600</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixFiveMember_zY23NgMNVn81" style="border-bottom: Black 1pt solid; text-align: right" title="Options exercisable">12,600</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20250801__20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixFiveMember_zDa9SbNys3S4" title="Expiry date">November 1, 2026</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember_z1kV6NILogqa" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding">1,269,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember_zYRtX8TiDoEf" style="border-bottom: Black 2.5pt double; text-align: right" title="Options exercisable">1,269,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 10: SHARE-BASED COMPENSATION (Cont.) e. Restricted Share Units <p id="xdx_895_eus-gaap--ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock_zp6JEMGo8107" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the number of RSU’s granted to directors under the Omnibus Plan for year ended July 31, 2026: SCHEDULE OF RESTRICTED STOCK UNITS GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">RSU’s</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">intrinsic value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Balance, July 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zZuHJGrbpPZd" style="font-weight: bold; text-align: right" title="Number of RSU's outstanding, beginning balance">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iS_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zQoQpfRpVRq5" style="font-weight: bold; text-align: right" title="Aggregate intrinsic value, beginning balance">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Granted (i)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_fKGkp_zOJRUCJYUkCc" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Number of RSU's outstanding, granted">160,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstandingGranted_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_fKGkp_zZjgQydaLZx6" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Aggregate intrinsic value, granted">743,200</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Balance, July 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zBtErurY8Ydi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of RSU's outstanding, ending balance">160,000</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iE_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zqxtlMQM5nf4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Aggregate intrinsic value, ending balance">550,400</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On September 24, 2025, the Company granted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFU1RSSUNURUQgU1RPQ0sgVU5JVFMgR1JBTlRFRCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250924__20250924__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__srt--TitleOfIndividualAxis__srt--DirectorMember_z8NGPpoIxeB6" title="RSU's, granted">40,000 RSUs to directors under the Omnibus Plan. On June 29, 2026, the Company granted an additional <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFU1RSSUNURUQgU1RPQ0sgVU5JVFMgR1JBTlRFRCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20260924__20260924__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zb1wBvLWu991" title="Number of options granted">120,000 RSUs to directors under the Omnibus Plan. The RSUs vest in full on the earlier of September 23, 2028 or the occurrence of a change of control, resignation, or dismissal without cause. The aggregate grant-date fair value of the RSUs granted during the year was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFU1RSSUNURUQgU1RPQ0sgVU5JVFMgR1JBTlRFRCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensationGross_c20250924__20250924__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zLJnXvsuQvd9" title="Number of options granted">743,200.</td></tr> </table> <p id="xdx_899_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_zXkxlqmNTe9j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the number of BriaPro RSU’s granted to directors under the Omnibus Plan for the year ended July 31, 2026: SCHEDULE OF BRIAPRO RESTRICTED STOCK UNITS GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">RSU’s</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">intrinsic value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; text-align: justify">Balance, July 31, 2025</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_zgqMl8Sgnokg" style="width: 16%; font-weight: bold; text-align: right" title="Number of RSU's outstanding, beginning balance">19,200</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iS_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_zPqDqZAs8ne5" style="width: 16%; font-weight: bold; text-align: right" title="Aggregate intrinsic value, beginning balance">700</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Granted (i)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_fKGkp_zQvzCWackXlh" style="border-bottom: Black 1pt solid; text-align: right" title="Number of RSU's outstanding, granted">7,189,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstandingGranted_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_fKGkp_zmv3juvP1W2k" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate intrinsic value, granted">181,930</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Balance, July 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_zynsRKQMoKhf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of RSU's outstanding, ending balance">7,208,200</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iE_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_zHkMXPU1KkGe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Aggregate intrinsic value, ending balance">182,630</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On April 1, 2026, BriaPro granted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJSSUFQUk8gUkVTVFJJQ1RFRCBTVE9DSyBVTklUUyBHUkFOVEVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260401__20260401__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__srt--TitleOfIndividualAxis__srt--DirectorMember_z9itzjFJvm0b" title="RSU's, granted">7,189,000 RSUs to directors under the Omnibus Plan. These RSUs vest in full on April 1, 2027. The grant-date fair value of these RSUs was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJSSUFQUk8gUkVTVFJJQ1RFRCBTVE9DSyBVTklUUyBHUkFOVEVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensationGross_c20260401__20260401__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_zeFq5F44BqLb" title="Number of options granted">181,930, based on a grant-date fair value of approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJSSUFQUk8gUkVTVFJJQ1RFRCBTVE9DSyBVTklUUyBHUkFOVEVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iI_c20260401__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_zWZIEEhiSwY7" title="Grant-date fair value">0.0253 per RSU.</td></tr> </table> f. Performance Share Units <p id="xdx_899_eus-gaap--ShareBasedCompensationPerformanceSharesAwardOutstandingActivityTableTextBlock_zOgvaeuHU7ma" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the number of PSU’s granted under the Omnibus Plan for year ended July 31, 2026: SCHEDULE OF PERFORMANCE SHARE UNITS GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">PSU’s</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">intrinsic value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Balance, July 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zGiASF5oQoXc" style="font-weight: bold; text-align: right" title="Number of PSU's outstanding, beginning balance">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_986_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iS_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zzLaUbf4DaIk" style="font-weight: bold; text-align: right" title="Aggregate intrinsic value, beginning balance">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Granted (i)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zl2euj9LE3al" style="width: 16%; text-align: right" title="Number of PSU's outstanding, granted">720,256</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstandingGranted_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zPU6y9qjyTXf" style="width: 16%; text-align: right" title="Aggregate intrinsic value, granted">3,130,735</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Settled (ii)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pid_di_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zzk8kd27mdc8" style="border-bottom: Black 1pt solid; text-align: right" title="Number of PSU's outstanding, settled">(8,242</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Balance, July 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zBpQvLEdL12j" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of PSU's outstanding, ending balance">712,014</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iE_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zWvItrxSGOof" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Aggregate intrinsic value, ending balance">2,449,328</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 10: SHARE-BASED COMPENSATION (Cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif">On August 1, 2025, the Company granted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250801__20250801__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zD6zlYI94ell" title="Number of PSU's outstanding, granted">65,935 performance-based stock units (“PSUs”) to the Chief Executive Officer (“CEO”), Chief Financial Officer (“CFO”), Chief Medical Officer (“CMO”), and Chief Scientific Officer (“CSO”) under the Omnibus Plan. These PSUs contain performance conditions tied to the advancement of the Company’s Bria-IMT Phase 3 program, the Bria-OTS program, and certain corporate and governance objectives. The grant-date fair value of the PSUs awarded to the CEO and CMO totaled $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20250801__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zwOwcO0exrp1" title="Grant date fair value">353,228. The PSUs awarded to the CSO include milestones related to the Bria-OTS program, with a grant-date fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20250801__us-gaap--AwardTypeAxis__srt--OfficerMember_zTW5lJEnXLc5" title="Grant date fair value">70,643. The CFO’s PSUs relate to corporate and financial reporting objectives, with a grant-date fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20250801__us-gaap--AwardTypeAxis__srt--ChiefFinancialOfficerMember_zAiyUstZkln9" title="Grant date fair value">70,643. On September 24, 2025, the Company granted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20250924__20250924__srt--TitleOfIndividualAxis__srt--DirectorMember_zZiAVw3s0bsi" title="Granted shares">100,000 PSUs to a director under the Omnibus Plan. These PSUs contain performance conditions related to the Company’s corporate, strategic, and governance objectives. The grant-date fair value of this award was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20250924__srt--TitleOfIndividualAxis__srt--DirectorMember_zEDk1JVNJsbg" title="Grant date fair value">940,000, determined using the closing price of the Company’s common shares on the grant date. On June 29, 2026, the Company granted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260629__20260629__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_z8u6y8AFOmB2" title="RSU's, granted"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260629__20260629__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zuQtyHafUAsl" title="RSU's, granted"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260629__20260629__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--TitleOfIndividualAxis__custom--ChiefMedicalOfficerMember_z0jpiachfeL" title="RSU's, granted"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260629__20260629__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--TitleOfIndividualAxis__custom--ChiefScientificOfficerMember_zCWoYqa2OtLe" title="RSU's, granted">554,321 PSUs to the Chief Executive Officer (“CEO”), Chief Financial Officer (“CFO”), Chief Medical Officer (“CMO”), Chief Scientific Officer (“CSO”), a member of management, and a director under the Omnibus Plan. These PSUs contain performance conditions tied to the advancement of the Company’s Bria-IMT Phase 3 program, the Bria-OTS program, and certain corporate and governance objectives. The grant-date fair value of the PSUs awarded to the CEO, CMO, and member of management totaled $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_ecustom--StockIssuedDuringPeriodValuePerformanceSharesAwardGross_c20260629__20260629__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zhvjlyCjq6Mj" title="Fair value of PSU's"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_ecustom--StockIssuedDuringPeriodValuePerformanceSharesAwardGross_c20260629__20260629__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--TitleOfIndividualAxis__custom--ChiefMedicalOfficerMember_z1ADb0BgigUl" title="Fair value of PSU's">605,289. The PSUs awarded to the CSO include milestones related to the Bria-OTS program, with a grant-date fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_c20260629__20260629__srt--TitleOfIndividualAxis__custom--ChiefScientificOfficerMember_zka43IBOxAWl" title="PSUs grant date fair value">86,466. The CFO’s PSUs relate to corporate and financial reporting objectives, with a grant-date fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_c20260629__20260629__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zdzQjl22Q6d7" title="PSUs grant date fair value">86,466. The PSUs awarded to the director relate to the Company’s Phase 3 interim analysis, with a grant-date fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_c20260629__20260629__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zR0S5efBMGCf" title="PSUs grant date fair value">918,000. The fair value of all PSU awards was determined using the closing price of the Company’s common shares on the respective grant dates. In accordance with ASC 718, management evaluates the probability of achieving each performance condition at each reporting date. As of July 31, 2026, management has determined that achievement of the applicable performance conditions remains probable. Compensation cost is recognized over the requisite service period on a graded vesting (tranche-by-tranche) basis.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">During the year ended July 31, 2026, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsSettledInPeriod_iN_di_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zGLLiHY3PIOe" title="Number of PSU's outstanding,settled">8,242 PSUs granted to the CFO vested and were settled in common shares.</td></tr> </table> g. The total share-based compensation expense related to all of the Company’s equity-based awards, recognized for the years ended July 31, 2026 and 2025 is comprised as follows: SCHEDULE OF SHARE-BASED COMPENSATION EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_497_20250801__20260731_zN2vxOAnWUJ" style="display: none; text-align: right" title="Total share-based compensation"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_494_20240801__20250731_zceUdzW2VWIc" style="display: none; text-align: right" title="Total share-based compensation"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6"> </td><td> </td></tr> <tr id="xdx_405_eus-gaap--AllocatedShareBasedCompensationExpense_hcustom--StatementOfIncomeLocationAxis__custom--ResearchAndDevelopmentExpensesMember_z7d5GmkVgGgf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Research, development, and clinical trial expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">605,111</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">120,050</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AllocatedShareBasedCompensationExpense_hcustom--StatementOfIncomeLocationAxis__custom--GeneralAndAdministrativeExpensesMember_zwoVUZEcEpw6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,130,278</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">656,829</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AllocatedShareBasedCompensationExpense_hcustom--StatementOfIncomeLocationAxis__custom--AllocatedShareBasedCompensationExpensesMember_zqxQgXhy0Myd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Total share-based compensation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,735,389</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">776,879</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated)

0.15

SCHEDULE OF NUMBER OF OPTIONS GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Number of options</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average exercise price (*)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual term (in years)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Aggregate intrinsic value</td><td style="padding-bottom: 1pt"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 40%">Balance as of July 31, 2024</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_ziUcMUFnRSY5" style="width: 11%; text-align: right" title="Number of options, beginning balance">14,183</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKCop_zOBREBVoKWKl" style="width: 11%; text-align: right" title="Weighted average exercise price, beginning balance">923.53</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 11%; text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20230801__20240731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zbmACcVC6Fg5" title="Weighted average remaining contractual term (in years)">2.52</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_pp0p0_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zXJlqOpO1HCf" style="width: 11%; text-align: right" title="Aggregate intrinsic value, beginning balance"> -</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Granted (i)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkp_zfr7NmbNz9ki" style="text-align: right" title="Number of options, granted">333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkpKCop_zR4Q4NUFNFsc" style="text-align: right" title="Weighted average exercise price, granted">60.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualGranted_dtY_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkp_zrGXYqEdWHK7" title="Weighted average remaining contractual term (in years), granted">4.45</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantedIntrinsicValue_pp0p0_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkp_zqVbPQ1hfBG6" style="text-align: right" title="Aggregate intrinsic value, Granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Forfeited</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zJ2bfGyk79wi" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, forfeited">(1,265</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKCop_z0DCnNGhcatb" style="padding-bottom: 1pt; text-align: right" title="Weighted average exercise price, granted">978.16</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance as of July 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iS_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zRKFMsB59192" style="text-align: right" title="Number of options, beginning balance">13,251</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iS_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKCop_zbJspd31yMe8" style="text-align: right" title="Weighted average exercise price, beginning balance">896.61</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zEFVwZbEzXI4" title="Weighted average remaining contractual term (in years)">1.62</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iS_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zdNYFH0bpv6f" title="Aggregate intrinsic value, beginning balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Granted (i)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkp_zUbvIdMrKMA6" style="text-align: right" title="Number of options, granted">328,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkpKCop_z7xD15Xgoy19" style="text-align: right" title="Weighted average exercise price, granted">6.38</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90A_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualGranted_dtY_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkp_zgYPyediK6ga" title="Weighted average remaining contractual term (in years), granted">4.45</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGrantedIntrinsicValue_pp0p0_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKGkp_zIjCpZo4CBGb" style="text-align: right" title="Aggregate intrinsic value, Granted">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Forfeited</td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod_iN_pid_di_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zfOIgn4UZ5H5" style="text-align: right" title="Number of options, forfeited">(2,142</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKCop_zxMHUeddmRH5" style="text-align: right" title="Weighted average exercise price, granted">7.40</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt">Expired</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExpirationsInPeriod_iN_pid_di_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zLR6uMeKnXce" style="border-bottom: Black 1pt solid; text-align: right" title="Number of options, expired">(4,477</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExpirationsInPeriodWeightedAverageExercisePrice_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z4mYsibAhCZg" style="padding-bottom: 1pt; text-align: right" title="Weighted average exercise price, expired">636.00</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Balance as of July 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber_iE_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zBkUlaOIPgCb" style="text-align: right" title="Number of options, ending balance">335,332</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice_iE_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKCop_zIekpdbW77z6" style="text-align: right" title="Weighted average exercise price, ending balance">33.10</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsOutstandingWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zHdNeiUhr612" title="Weighted average remaining contractual term (in years)">4.36</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iE_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zy8R7vAvveI6" title="Aggregate intrinsic value, ending balance">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td>Exercisable as of July 31, 2025</td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zhEfju6BxXsd" style="text-align: right" title="Number of options, exercisable">13,251</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pid_c20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKCop_z08pvJZuE8Rk" style="text-align: right" title="Weighted average exercise price, exercisable">896.61</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zDjTVhouNjG" title="Weighted average remaining contractual term (in years), exercisable">1.62</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pp0p0_c20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z15yzXeURJPl" style="text-align: right" title="Aggregate intrinsic value, exercisable">-</td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Exercisable as of July 31, 2026</td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableNumber_iI_pid_c20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zoUwd71cRmc7" style="text-align: right" title="Number of options, exercisable">63,690</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_pid_c20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_fKCop_zDW3vrmZ5Wfc" style="text-align: right" title="Weighted average exercise price, exercisable">148.45</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableWeightedAverageRemainingContractualTerm1_dtY_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z03q0cWp1mij" title="Weighted average remaining contractual term (in years), exercisable">3.89</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left">$</td><td id="xdx_98C_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsExercisableIntrinsicValue1_iI_pp0p0_c20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zZ7C0vLMSPh8" style="text-align: right" title="Aggregate intrinsic value, exercisable">-</td><td style="text-align: left"> </td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 10: SHARE-BASED COMPENSATION (Cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif">On August 1, 2025, the Company granted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20250801__20250801__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zUcWLNGWnuSf" title="Number of options granted">37,700 stock options to employees and members of the scientific advisory board at an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20250801__20250801__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zZ54VIpk0yZb" title="Weighted average exercise price, granted">12.50 per share. All options vest quarterly over <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_pid_dc_c20250801__20250801__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zFyJhlRGdHh6" title="Options vest periods">two years. The options expire on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_pid_dd_c20250801__20250801__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zXalh9lcJWCa" title="options expire date">August 1, 2030. The grant-date fair value of the award was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensationGross_c20250801__20250801__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z7zsNmCAAIn8" title="Number of options issued">218,784. The fair value of options granted on August 1, 2025 was estimated using the Black-Scholes option-pricing model with the following weighted-average assumptions: expected volatility of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zeGaVdsMRm63" title="Expected volatility">116%, expected term of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zpWRo57MCZsi" title="Expected term">5.0 years, risk-free interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z1T8VauSzLhc" title="Risk free interest rate">3.98%, dividend yield of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20250801__20260430__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zNBwi19cYmu3" title="Dividend yield">0%, and a stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zRHQvObj7Vol" title="Exercise price">7.50 on the grant date. On February 1, 2026, the Company granted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zj5WCmfhOkgf" title="Number of options granted">291,000 stock options to certain directors, members of management, and employees at an exercise price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageExercisePrice_pid_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zt7dlss4gnlc" title="Weighted average exercise price, granted">5.59 per share. All options vest in equal quarterly instalments over <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1_pid_dc_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zDS20brdaxC2" title="Options vest periods">two years, with the first vesting date on May 1, 2026. The options expire on <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_pid_dd_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zgDe7JjCcsl5" title="options expire date">February 1, 2031. The grant-date fair value of the award was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensationGross_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zqoPu8BegcPb" title="Number of options issued">1,031,192. The fair value of options granted was estimated using the Black-Scholes option-pricing model with the following weighted-average assumptions: expected volatility of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zcqng7uKNwz6" title="Expected volatility">123%, expected term of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zAw2RZOXlKG6" title="Expected term">5.0 years, risk-free interest rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z0dZxMbaf2xk" title="Risk free interest rate">3.79%, dividend yield of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20260201__20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_z3BaBwLGAbLh" title="Dividend yield">0%, and a stock price of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExercisePrice_iI_c20260201__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zGYZ7Ew6JJ52" title="Exercise price">4.30 on the grant date.</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">The weighted-average grant date per-share fair value of stock options granted during 2026 and 2025 was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--EmployeeStockMember_zkxFNLawk639" title="Weighted-average grant date per-share">3.80 and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_pid_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__us-gaap--SubsidiarySaleOfStockAxis__us-gaap--EmployeeStockMember_zW5Tesg4SNU8" title="Weighted-average grant date per-share">48.77 respectively. As of July 31, 2026, there were $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIE5VTUJFUiBPRiBPUFRJT05TIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--EmployeeServiceShareBasedCompensationNonvestedAwardsTotalCompensationCostNotYetRecognized_iI_c20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zKdm6ZBvRgQ5" title="Unrecognized costs">3,449,165 of total unrecognized share-based compensation costs related to stock options, restricted share units (“RSUs”) and performance share units (“PSUs”).</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif"> </td> <td style="font: 10pt Times New Roman, Times, Serif">(*)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">certain options are exercisable in Canadian dollars and translated to US Dollars at year end.</td></tr> </table>

14183

923.53

P2Y6M7D

333

60.00

P4Y5M12D

1265

978.16

13251

896.61

P1Y7M13D

328700

6.38

P4Y5M12D

2142

7.40

4477

636.00

335332

33.10

P4Y4M9D

13251

896.61

P1Y7M13D

63690

148.45

P3Y10M20D

37700

12.50

P2Y

2030-08-01

218784

1.16

P5Y

0.0398

7.50

291000

5.59

P2Y

2031-02-01

1031192

1.23

P5Y

0.0379

4.30

3.80

48.77

3449165

<p id="xdx_897_eus-gaap--ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock_zsxfetegp2o3" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF FAIR VALUE MEASUREMENT OF EQUITY - SETTLED SHARE OPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Dividend yield</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zbBg2JtvpJAg" title="Dividend yield">0.00</td><td style="width: 1%; text-align: left">%</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedDividendRate_pid_dp_uPure_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_ziaj6RYV2rR7" title="Dividend yield">0.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected volatility of the share prices</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__srt--RangeAxis__srt--MinimumMember_zDTpxvF88Oc7" title="Expected volatility of the share prices">116%-<span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__srt--RangeAxis__srt--MaximumMember_zr6RZVU2ZgHh" title="Expected volatility of the share prices">123</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate_pid_dp_uPure_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zdDRXPL3uN8g" title="Expected volatility of the share prices">112</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Risk-free interest rate</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__srt--RangeAxis__srt--MinimumMember_zroz9Xt8GlR4" title="Risk-free interest rate">3.79%-<span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember__srt--RangeAxis__srt--MaximumMember_zfxFKZKwALAa" title="Risk-free interest rate">3.98</td><td style="text-align: left">%</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate_pid_dp_uPure_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zYxbo0bS9Od8" title="Risk-free interest rate">4.45</td><td style="text-align: left">%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Expected term (in years)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20250801__20260731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zYc471Lc1IU4" title="Expected term (in years)">5.0</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240801__20250731__us-gaap--PlanNameAxis__custom--StockOptionPlanMember_zYDWAIMkL7Bh" title="Expected term (in years)">5.0</td><td style="text-align: left"> </td></tr> </table>

0.0000

1.16

1.23

1.12

0.0379

0.0398

0.0445

P5Y

<p id="xdx_892_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_zxUynG4tS6v" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF OUTSTANDING AND EXERCISABLE OPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Options outstanding as of July 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual term (years)</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Options exercisable as of July 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Weighted average remaining contractual term (years)</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry Date</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_907_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFivePointFiveNineMember_zFimDCac4Qgc" title="Exercise price">5.59</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFivePointFiveNineMember_zDXDXqBXiAfc" style="width: 10%; text-align: right" title="Options outstanding">289,520</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFivePointFiveNineMember_z80870RxM4al" style="width: 10%; text-align: right" title="Weighted average remaining contractual term (years)">4.50</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFivePointFiveNineMember_zfn03bq6A6ma" style="width: 10%; text-align: right" title="Options exercisable">36,178</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_987_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFivePointFiveNineMember_z5Ny0hvvqB3a" style="width: 10%; text-align: right" title="Weighted average remaining contractual term (years)">4.50</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 30%"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceFivePointFiveNineMember_zvqp4xPRN0if" title="Expiry Date">February 1, 2031</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_901_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwelvePointFiveZeroMember_zHF1P9OzLqHf" title="Exercise price">12.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwelvePointFiveZeroMember_zcjtSsxteyv1" style="text-align: right" title="Options outstanding">37,038</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwelvePointFiveZeroMember_zdMV1oUUgbhf" style="text-align: right" title="Weighted average remaining contractual term (years)">4.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwelvePointFiveZeroMember_zQdA7q0jmuG7" style="text-align: right" title="Options exercisable">18,738</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwelvePointFiveZeroMember_z7GxiEOTqNQb" style="text-align: right" title="Weighted average remaining contractual term (years)">4.00</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceTwelvePointFiveZeroMember_zpUdUKm9tM3a" title="Expiry Date">August 1, 2030</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSixZeroPointZeroZeroMember_zlRzuPRoUl6" title="Exercise price">60.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSixZeroPointZeroZeroMember_zLy0VGq4ZMta" style="text-align: right" title="Options outstanding">333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSixZeroPointZeroZeroMember_z7JkMyRivnhh" style="text-align: right" title="Weighted average remaining contractual term (years)">3.45</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSixZeroPointZeroZeroMember_zIHVPxJBODy2" style="text-align: right" title="Options exercisable">333</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_981_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSixZeroPointZeroZeroMember_zgA7ZYKJLLo1" style="text-align: right" title="Weighted average remaining contractual term (years)">3.45</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSixZeroPointZeroZeroMember_zpAaCrPMWGEd" title="Expiry Date">January 16, 2030</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceNineZeroFourPointFiveZeroMember_zBLacZVfWQMl" title="Exercise price">904.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceNineZeroFourPointFiveZeroMember_zYCK5EgkzlK4" style="text-align: right" title="Options outstanding">2,663</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceNineZeroFourPointFiveZeroMember_zXDP78xgxKqb" style="text-align: right" title="Weighted average remaining contractual term (years)">1.89</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceNineZeroFourPointFiveZeroMember_z6HIW9zTX18j" style="text-align: right" title="Options exercisable">2,663</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceNineZeroFourPointFiveZeroMember_zRpX9ogUpH7l" style="text-align: right" title="Weighted average remaining contractual term (years)">1.89</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceNineZeroFourPointFiveZeroMember_z0eJIs0fFIF6" title="Expiry Date">June 20, 2028</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_909_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSevenFourPointZeroZeroMember_zVrvrD6ffbf" title="Exercise price">1,074.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSevenFourPointZeroZeroMember_zMHJ5G8Vo2cj" style="text-align: right" title="Options outstanding">136</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSevenFourPointZeroZeroMember_zXxSsa9ZJMUi" style="text-align: right" title="Weighted average remaining contractual term (years)">1.58</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSevenFourPointZeroZeroMember_zQqmevSsqvql" style="text-align: right" title="Options exercisable">136</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSevenFourPointZeroZeroMember_zMHlkemGbnP" style="text-align: right" title="Weighted average remaining contractual term (years)">1.58</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSevenFourPointZeroZeroMember_zHVMVLArki86" title="Expiry Date">February 27, 2028</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceEightNineSixPointZeroZeroMember_zMgB716l6O4h" title="Exercise price">896.00</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceEightNineSixPointZeroZeroMember_zxFuMTCjE2I6" style="text-align: right" title="Options outstanding">1,195</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceEightNineSixPointZeroZeroMember_zGTMOMdWsvCi" style="text-align: right" title="Weighted average remaining contractual term (years)">1.01</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceEightNineSixPointZeroZeroMember_zgnedw2f8v05" style="text-align: right" title="Options exercisable">1,195</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceEightNineSixPointZeroZeroMember_zKwhAvqqD7Q" style="text-align: right" title="Weighted average remaining contractual term (years)">1.01</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceEightNineSixPointZeroZeroMember_zdyvQO72cJgc" title="Expiry Date">August 2, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_900_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSevenZeroSixPointFiveZeroMember_z8z8KJ3qcDJk" title="Exercise price">706.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSevenZeroSixPointFiveZeroMember_zBGKLGOkiB41" style="text-align: right" title="Options outstanding">206</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSevenZeroSixPointFiveZeroMember_zNQgiflEHSl1" style="text-align: right" title="Weighted average remaining contractual term (years)">0.81</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSevenZeroSixPointFiveZeroMember_zVe28jYvU148" style="text-align: right" title="Options exercisable">206</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSevenZeroSixPointFiveZeroMember_z459T5yYQy1g" style="text-align: right" title="Weighted average remaining contractual term (years)">0.81</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceSevenZeroSixPointFiveZeroMember_zqpIkFwvJdo6" title="Expiry Date">May 20, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneOneTwoSixPointFiveZeroMember_zOskEz32P8W6" title="Exercise price">1,126.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneOneTwoSixPointFiveZeroMember_z333E7dmYYf7" style="text-align: right" title="Options outstanding">1,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneOneTwoSixPointFiveZeroMember_zQOSIu1CS2W5" style="text-align: right" title="Weighted average remaining contractual term (years)">0.54</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneOneTwoSixPointFiveZeroMember_zfMTqxIxFDYl" style="text-align: right" title="Options exercisable">1,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneOneTwoSixPointFiveZeroMember_zhCuXJPoTL7h" style="text-align: right" title="Weighted average remaining contractual term (years)">0.54</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneOneTwoSixPointFiveZeroMember_zH6PgeI6BC09" title="Expiry Date">February 16, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneTwoSevenZeroPointFiveZeroMember_zmvnYhPPxBNc" title="Exercise price">1,270.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneTwoSevenZeroPointFiveZeroMember_zeLsYHO51H1d" style="text-align: right" title="Options outstanding">3,160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_985_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneTwoSevenZeroPointFiveZeroMember_z0kMyq9yJfhf" style="text-align: right" title="Weighted average remaining contractual term (years)">0.50</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneTwoSevenZeroPointFiveZeroMember_zytb7tFAU7ce" style="text-align: right" title="Options exercisable">3,160</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98C_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneTwoSevenZeroPointFiveZeroMember_zfurEPm54kcg" style="text-align: right" title="Weighted average remaining contractual term (years)">0.50</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneTwoSevenZeroPointFiveZeroMember_zUQOv4OqJT9f" title="Expiry Date">January 13, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSixZeroPointSixSixMember_znN8PXmsmTp3" title="Exercise price">1,060.66</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSixZeroPointSixSixMember_zpJNSmvlkEUi" style="text-align: right" title="Options outstanding">81</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSixZeroPointSixSixMember_zigLMoO6X6Ba" style="text-align: right" title="Weighted average remaining contractual term (years)">0.25</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSixZeroPointSixSixMember_zJhI6x223J98" style="text-align: right" title="Options exercisable">81</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeExercisableOptionsWeightedAverageRemainingContractualTerm2_dtY_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSixZeroPointSixSixMember_z0MgkKuHeF6e" style="text-align: right" title="Weighted average remaining contractual term (years)">0.25</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_dd_c20250801__20260731__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceOneZeroSixZeroPointSixSixMember_zlywVKIt8eOj" title="Expiry Date">November 1, 2026</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td style="border-bottom: Black 2.5pt double; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_982_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731_zOXa6DNMma41" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding">335,332</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731_zj9WwDqwhune" style="border-bottom: Black 2.5pt double; text-align: right" title="Options exercisable">63,690</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

5.59

289520

P4Y6M

36178

P4Y6M

2031-02-01

12.50

37038

P4Y

18738

P4Y

2030-08-01

60.00

333

P3Y5M12D

333

P3Y5M12D

2030-01-16

904.50

2663

P1Y10M20D

2663

P1Y10M20D

2028-06-20

1074.00

136

P1Y6M29D

136

P1Y6M29D

2028-02-27

896.00

1195

P1Y3D

1195

P1Y3D

2027-08-02

706.50

206

P0Y9M21D

206

P0Y9M21D

2027-05-20

1126.50

1000

P0Y6M14D

1000

P0Y6M14D

2027-02-16

1270.50

3160

P0Y6M

3160

P0Y6M

2027-01-13

1060.66

P0Y3M

2026-11-01

335332

63690

1269400

<p id="xdx_894_eus-gaap--ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTextBlock_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__custom--BriaProTherapeuticsCorpMember_zuVWPfnZUxY8" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify"> SCHEDULE OF OUTSTANDING AND EXERCISABLE OPTIONS <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 90%"> <tr style="vertical-align: bottom"> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Exercise Price</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Options outstanding as of July 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; text-align: center">Options exercisable as of July 31, 2026</td><td style="padding-bottom: 1pt"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Expiry Date</td></tr> <tr style="vertical-align: bottom"> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td colspan="2"> </td><td> </td><td> </td> <td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right"><span id="xdx_908_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineThreeThreeMember_zUthSBVD6Ex3" title="Exercise price">0.0933</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineThreeThreeMember_z193h0XHEM92" style="width: 18%; text-align: right" title="Options outstanding">400,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineThreeThreeMember_zzkenRj18Qjh" style="width: 18%; text-align: right" title="Options outstanding">400,000</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 36%"><span id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20250801__20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineThreeThreeMember_zRRAHw4Iyi6f" title="Expiry date">June 20, 2028</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_902_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneZeroEightMember_zDyHE5E23LZe" title="Exercise price">0.1108</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneZeroEightMember_zJyoEqM7UDl5" style="text-align: right" title="Options outstanding">21,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneZeroEightMember_z6KQd4u7BXic" style="text-align: right" title="Options outstanding">21,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20250801__20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneZeroEightMember_zHdRyYgHflGj" title="Expiry date">February 27, 2028</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineEightFourMember_zLIS5gxLBKd5" title="Exercise price">0.0984</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98D_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineEightFourMember_zSuSFwH3CYKa" style="text-align: right" title="Options outstanding">180,100</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineEightFourMember_zf6eAxWaTCW3" style="text-align: right" title="Options outstanding">180,100</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20250801__20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroNineEightFourMember_zsvFI2LUlVXl" title="Expiry date">August 2, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroSevenTwoNineMember_zDfrgLBnAQZ8" title="Exercise price">0.0729</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroSevenTwoNineMember_z3bv4QOQPlHl" style="text-align: right" title="Options outstanding">31,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroSevenTwoNineMember_z6G5bU6sGiqf" style="text-align: right" title="Options exercisable">31,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20250801__20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointZeroSevenTwoNineMember_zUay01iD8nD4" title="Expiry date">May 20, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90F_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixTwoMember_zIqp5FrvOpS4" title="Exercise price">0.1162</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixTwoMember_zgGUiYbR5WUd" style="text-align: right" title="Options outstanding">150,000</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixTwoMember_zQHNaoc4rask" style="text-align: right" title="Options exercisable">150,000</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_90C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20250801__20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixTwoMember_zDIMhKBD24Yd" title="Expiry date">February 16, 2027</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_904_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneThreeOneZeroMember_zTCfha1Qxe9j" title="Exercise price">0.1310</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneThreeOneZeroMember_zAftGMyHC5yk" style="text-align: right" title="Options outstanding">474,700</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneThreeOneZeroMember_zNDUzokTJhWf" style="text-align: right" title="Options exercisable">474,700</td><td style="text-align: left"> </td><td> </td> <td><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20250801__20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneThreeOneZeroMember_z1arCy8UUnV3" title="Expiry date">January 13, 2027</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 1pt; text-align: left">$</td><td style="padding-bottom: 1pt; text-align: right"><span id="xdx_903_eus-gaap--SharebasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeOutstandingOptionsWeightedAverageExercisePriceBeginningBalance1_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixFiveMember_zxL54MSaEve6" title="Exercise price">0.1165</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_983_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixFiveMember_zR0fz6C3h5E3" style="border-bottom: Black 1pt solid; text-align: right" title="Options outstanding">12,600</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixFiveMember_zY23NgMNVn81" style="border-bottom: Black 1pt solid; text-align: right" title="Options exercisable">12,600</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="padding-bottom: 1pt"><span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardExpirationDate_c20250801__20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__custom--ExercisePriceZeroPointOneOneSixFiveMember_zDa9SbNys3S4" title="Expiry date">November 1, 2026</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt; text-align: right"> </td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_985_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfOutstandingOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember_z1kV6NILogqa" style="border-bottom: Black 2.5pt double; text-align: right" title="Options outstanding">1,269,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_986_eus-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeNumberOfExercisableOptions_iI_c20260731__us-gaap--SubsidiarySaleOfStockAxis__custom--BriaProOptionsMember_zYRtX8TiDoEf" style="border-bottom: Black 2.5pt double; text-align: right" title="Options exercisable">1,269,400</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="padding-bottom: 2.5pt"> </td></tr> </table>

0.0933

400000

2028-06-20

0.1108

21000

2028-02-27

0.0984

180100

2027-08-02

0.0729

31000

2027-05-20

0.1162

150000

2027-02-16

0.1310

474700

2027-01-13

0.1165

12600

2026-11-01

1269400

<p id="xdx_895_eus-gaap--ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock_zp6JEMGo8107" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the number of RSU’s granted to directors under the Omnibus Plan for year ended July 31, 2026: SCHEDULE OF RESTRICTED STOCK UNITS GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">RSU’s</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">intrinsic value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Balance, July 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zZuHJGrbpPZd" style="font-weight: bold; text-align: right" title="Number of RSU's outstanding, beginning balance">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iS_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zQoQpfRpVRq5" style="font-weight: bold; text-align: right" title="Aggregate intrinsic value, beginning balance">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify; padding-bottom: 1pt">Granted (i)</td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_fKGkp_zOJRUCJYUkCc" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Number of RSU's outstanding, granted">160,000</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td><td style="width: 2%; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"> </td><td id="xdx_981_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstandingGranted_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_fKGkp_zZjgQydaLZx6" style="border-bottom: Black 1pt solid; width: 16%; text-align: right" title="Aggregate intrinsic value, granted">743,200</td><td style="width: 1%; padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Balance, July 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_989_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zBtErurY8Ydi" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of RSU's outstanding, ending balance">160,000</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iE_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zqxtlMQM5nf4" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Aggregate intrinsic value, ending balance">550,400</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On September 24, 2025, the Company granted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFU1RSSUNURUQgU1RPQ0sgVU5JVFMgR1JBTlRFRCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250924__20250924__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__srt--TitleOfIndividualAxis__srt--DirectorMember_z8NGPpoIxeB6" title="RSU's, granted">40,000 RSUs to directors under the Omnibus Plan. On June 29, 2026, the Company granted an additional <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFU1RSSUNURUQgU1RPQ0sgVU5JVFMgR1JBTlRFRCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross_c20260924__20260924__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zb1wBvLWu991" title="Number of options granted">120,000 RSUs to directors under the Omnibus Plan. The RSUs vest in full on the earlier of September 23, 2028 or the occurrence of a change of control, resignation, or dismissal without cause. The aggregate grant-date fair value of the RSUs granted during the year was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFU1RSSUNURUQgU1RPQ0sgVU5JVFMgR1JBTlRFRCAoRGV0YWlscykgKFBhcmVudGhldGljYWwpAA__" id="xdx_902_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensationGross_c20250924__20250924__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember_zLJnXvsuQvd9" title="Number of options granted">743,200.</td></tr> </table>

160000

743200

160000

550400

40000

120000

743200

<p id="xdx_899_eus-gaap--ScheduleOfSharebasedCompensationRestrictedStockAndRestrictedStockUnitsActivityTableTextBlock_zXkxlqmNTe9j" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the number of BriaPro RSU’s granted to directors under the Omnibus Plan for the year ended July 31, 2026: SCHEDULE OF BRIAPRO RESTRICTED STOCK UNITS GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">RSU’s</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">intrinsic value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; text-align: justify">Balance, July 31, 2025</td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left"> </td><td id="xdx_984_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_zgqMl8Sgnokg" style="width: 16%; font-weight: bold; text-align: right" title="Number of RSU's outstanding, beginning balance">19,200</td><td style="width: 1%; font-weight: bold; text-align: left"> </td><td style="width: 2%; font-weight: bold"> </td> <td style="width: 1%; font-weight: bold; text-align: left">$</td><td id="xdx_982_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iS_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_zPqDqZAs8ne5" style="width: 16%; font-weight: bold; text-align: right" title="Aggregate intrinsic value, beginning balance">700</td><td style="width: 1%; font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Granted (i)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_988_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_fKGkp_zQvzCWackXlh" style="border-bottom: Black 1pt solid; text-align: right" title="Number of RSU's outstanding, granted">7,189,000</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_986_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstandingGranted_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_fKGkp_zmv3juvP1W2k" style="border-bottom: Black 1pt solid; text-align: right" title="Aggregate intrinsic value, granted">181,930</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Balance, July 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_98C_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_zynsRKQMoKhf" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of RSU's outstanding, ending balance">7,208,200</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iE_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_zHkMXPU1KkGe" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Aggregate intrinsic value, ending balance">182,630</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">On April 1, 2026, BriaPro granted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJSSUFQUk8gUkVTVFJJQ1RFRCBTVE9DSyBVTklUUyBHUkFOVEVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260401__20260401__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__srt--TitleOfIndividualAxis__srt--DirectorMember_z9itzjFJvm0b" title="RSU's, granted">7,189,000 RSUs to directors under the Omnibus Plan. These RSUs vest in full on April 1, 2027. The grant-date fair value of these RSUs was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJSSUFQUk8gUkVTVFJJQ1RFRCBTVE9DSyBVTklUUyBHUkFOVEVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_90A_eus-gaap--StockGrantedDuringPeriodValueSharebasedCompensationGross_c20260401__20260401__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_zeFq5F44BqLb" title="Number of options granted">181,930, based on a grant-date fair value of approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJSSUFQUk8gUkVTVFJJQ1RFRCBTVE9DSyBVTklUUyBHUkFOVEVEIChEZXRhaWxzKSAoUGFyZW50aGV0aWNhbCkA" id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedWeightedAverageGrantDateFairValue_iI_c20260401__us-gaap--AwardTypeAxis__us-gaap--RestrictedStockUnitsRSUMember__dei--LegalEntityAxis__custom--BriaProTherapeuticsCorpMember_zWZIEEhiSwY7" title="Grant-date fair value">0.0253 per RSU.</td></tr> </table>

19200

700

7189000

181930

7208200

182630

7189000

181930

0.0253

<p id="xdx_899_eus-gaap--ShareBasedCompensationPerformanceSharesAwardOutstandingActivityTableTextBlock_zOgvaeuHU7ma" style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0; text-align: justify">The following table summarizes the number of PSU’s granted under the Omnibus Plan for year ended July 31, 2026: SCHEDULE OF PERFORMANCE SHARE UNITS GRANTED <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Number of</td><td style="font-weight: bold"> </td><td> </td> <td colspan="2"> </td><td> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">PSU’s</td><td style="font-weight: bold"> </td><td style="font-weight: bold"> </td> <td colspan="2" style="font-weight: bold; text-align: center">Aggregate</td><td style="font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">outstanding</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">intrinsic value</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Balance, July 31, 2025</td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left"> </td><td id="xdx_98A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iS_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zGiASF5oQoXc" style="font-weight: bold; text-align: right" title="Number of PSU's outstanding, beginning balance">-</td><td style="font-weight: bold; text-align: left"> </td><td style="font-weight: bold"> </td> <td style="font-weight: bold; text-align: left">$</td><td id="xdx_986_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iS_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zzLaUbf4DaIk" style="font-weight: bold; text-align: right" title="Aggregate intrinsic value, beginning balance">-</td><td style="font-weight: bold; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify">Granted (i)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_98F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zl2euj9LE3al" style="width: 16%; text-align: right" title="Number of PSU's outstanding, granted">720,256</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_983_ecustom--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstandingGranted_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zPU6y9qjyTXf" style="width: 16%; text-align: right" title="Aggregate intrinsic value, granted">3,130,735</td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Settled (ii)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td id="xdx_98E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriod_iN_pid_di_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zzk8kd27mdc8" style="border-bottom: Black 1pt solid; text-align: right" title="Number of PSU's outstanding, settled">(8,242</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"> </td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify; padding-bottom: 1pt">Balance, July 31, 2026</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"> </td><td id="xdx_987_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsNonvestedNumber_iE_pid_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zBpQvLEdL12j" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Number of PSU's outstanding, ending balance">712,014</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">$</td><td id="xdx_980_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iE_pp0p0_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zWvItrxSGOof" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right" title="Aggregate intrinsic value, ending balance">2,449,328</td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left"> </td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) NOTE 10: SHARE-BASED COMPENSATION (Cont.) <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(i)</td> <td style="font: 10pt Times New Roman, Times, Serif">On August 1, 2025, the Company granted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20250801__20250801__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zD6zlYI94ell" title="Number of PSU's outstanding, granted">65,935 performance-based stock units (“PSUs”) to the Chief Executive Officer (“CEO”), Chief Financial Officer (“CFO”), Chief Medical Officer (“CMO”), and Chief Scientific Officer (“CSO”) under the Omnibus Plan. These PSUs contain performance conditions tied to the advancement of the Company’s Bria-IMT Phase 3 program, the Bria-OTS program, and certain corporate and governance objectives. The grant-date fair value of the PSUs awarded to the CEO and CMO totaled $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20250801__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zwOwcO0exrp1" title="Grant date fair value">353,228. The PSUs awarded to the CSO include milestones related to the Bria-OTS program, with a grant-date fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20250801__us-gaap--AwardTypeAxis__srt--OfficerMember_zTW5lJEnXLc5" title="Grant date fair value">70,643. The CFO’s PSUs relate to corporate and financial reporting objectives, with a grant-date fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20250801__us-gaap--AwardTypeAxis__srt--ChiefFinancialOfficerMember_zAiyUstZkln9" title="Grant date fair value">70,643. On September 24, 2025, the Company granted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriod_c20250924__20250924__srt--TitleOfIndividualAxis__srt--DirectorMember_zZiAVw3s0bsi" title="Granted shares">100,000 PSUs to a director under the Omnibus Plan. These PSUs contain performance conditions related to the Company’s corporate, strategic, and governance objectives. The grant-date fair value of this award was $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20250924__srt--TitleOfIndividualAxis__srt--DirectorMember_zEDk1JVNJsbg" title="Grant date fair value">940,000, determined using the closing price of the Company’s common shares on the grant date. On June 29, 2026, the Company granted <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260629__20260629__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_z8u6y8AFOmB2" title="RSU's, granted"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260629__20260629__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zuQtyHafUAsl" title="RSU's, granted"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90E_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260629__20260629__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--TitleOfIndividualAxis__custom--ChiefMedicalOfficerMember_z0jpiachfeL" title="RSU's, granted"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod_c20260629__20260629__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--TitleOfIndividualAxis__custom--ChiefScientificOfficerMember_zCWoYqa2OtLe" title="RSU's, granted">554,321 PSUs to the Chief Executive Officer (“CEO”), Chief Financial Officer (“CFO”), Chief Medical Officer (“CMO”), Chief Scientific Officer (“CSO”), a member of management, and a director under the Omnibus Plan. These PSUs contain performance conditions tied to the advancement of the Company’s Bria-IMT Phase 3 program, the Bria-OTS program, and certain corporate and governance objectives. The grant-date fair value of the PSUs awarded to the CEO, CMO, and member of management totaled $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_ecustom--StockIssuedDuringPeriodValuePerformanceSharesAwardGross_c20260629__20260629__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--TitleOfIndividualAxis__srt--ChiefExecutiveOfficerMember_zhvjlyCjq6Mj" title="Fair value of PSU's"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_ecustom--StockIssuedDuringPeriodValuePerformanceSharesAwardGross_c20260629__20260629__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--TitleOfIndividualAxis__custom--ChiefMedicalOfficerMember_z1ADb0BgigUl" title="Fair value of PSU's">605,289. The PSUs awarded to the CSO include milestones related to the Bria-OTS program, with a grant-date fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_c20260629__20260629__srt--TitleOfIndividualAxis__custom--ChiefScientificOfficerMember_zka43IBOxAWl" title="PSUs grant date fair value">86,466. The CFO’s PSUs relate to corporate and financial reporting objectives, with a grant-date fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_c20260629__20260629__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zdzQjl22Q6d7" title="PSUs grant date fair value">86,466. The PSUs awarded to the director relate to the Company’s Phase 3 interim analysis, with a grant-date fair value of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsVestedInPeriodTotalFairValue_c20260629__20260629__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember_zR0S5efBMGCf" title="PSUs grant date fair value">918,000. The fair value of all PSU awards was determined using the closing price of the Company’s common shares on the respective grant dates. In accordance with ASC 718, management evaluates the probability of achieving each performance condition at each reporting date. As of July 31, 2026, management has determined that achievement of the applicable performance conditions remains probable. Compensation cost is recognized over the requisite service period on a graded vesting (tranche-by-tranche) basis.</td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.5in">(ii)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">During the year ended July 31, 2026, <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFBFUkZPUk1BTkNFIFNIQVJFIFVOSVRTIEdSQU5URUQgKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsSettledInPeriod_iN_di_c20250801__20260731__us-gaap--AwardTypeAxis__us-gaap--PerformanceSharesMember__srt--TitleOfIndividualAxis__srt--ChiefFinancialOfficerMember_zGLLiHY3PIOe" title="Number of PSU's outstanding,settled">8,242 PSUs granted to the CFO vested and were settled in common shares.</td></tr> </table>

720256

3130735

8242

712014

2449328

65935

353228

70643

100000

940000

554321

605289 605289

86466

918000

-8242 g. The total share-based compensation expense related to all of the Company’s equity-based awards, recognized for the years ended July 31, 2026 and 2025 is comprised as follows: SCHEDULE OF SHARE-BASED COMPENSATION EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_497_20250801__20260731_zN2vxOAnWUJ" style="display: none; text-align: right" title="Total share-based compensation"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_494_20240801__20250731_zceUdzW2VWIc" style="display: none; text-align: right" title="Total share-based compensation"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td> </td> <td colspan="6"> </td><td> </td></tr> <tr id="xdx_405_eus-gaap--AllocatedShareBasedCompensationExpense_hcustom--StatementOfIncomeLocationAxis__custom--ResearchAndDevelopmentExpensesMember_z7d5GmkVgGgf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Research, development, and clinical trial expenses</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">605,111</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">120,050</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--AllocatedShareBasedCompensationExpense_hcustom--StatementOfIncomeLocationAxis__custom--GeneralAndAdministrativeExpensesMember_zwoVUZEcEpw6" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">General and administrative expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">1,130,278</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">656,829</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--AllocatedShareBasedCompensationExpense_hcustom--StatementOfIncomeLocationAxis__custom--AllocatedShareBasedCompensationExpensesMember_zqxQgXhy0Myd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Total share-based compensation</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,735,389</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">776,879</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

605111

120050

1130278

656829

1735389

776879

NOTE 11: TAXES ON INCOME a. Components of income taxes excluding cumulative effects of changes in accounting principles, other comprehensive income, and equity in net results of affiliated companies accounted for on an after-tax basis for the years ended July 31 were as follows: b. The Company recorded loss before taxes on income as follows: SCHEDULE OF LOSS BEFORE TAXES ON INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250801__20260731_zxeXnG1yjH13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240801__20250731_z3Cnbs6DSRBl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_iN_di_maILFCOz3tN_z7ShLFr05fi6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Domestic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(29,759,513</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(23,999,920</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_iN_di_maILFCOz3tN_zz4ewPoOEaig" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Foreign</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,565,779</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,556,220</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iNT_di_mtILFCOz3tN_zQWMgNRNNRa7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Loss before taxes on income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(35,325,292</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(26,556,140</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table> c. The reconciliation of the combined Canadian federal and provincial statutory income tax rate of 27% (2025 - 27%) to the effective tax rate is as follows: SCHEDULE OF EFFECTIVE INCOME TAX <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250801__20260731_zOSPFyvMjp98" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240801__20250731_zQw1zuLrgrej" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iN_di_zr6q5vw6548l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Net loss before recovery of income taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(35,325,292</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(26,556,140</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maITEBz9fl_z9UgrtCaTtEe" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expected income tax (recovery) expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,537,829</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,170,160</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_maITEBz9fl_zJMQM32WDEdc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Tax rate changes and effect of taxes of subsidiaries at foreign rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,785,571</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,448,710</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_maITEBz9fl_zYVjcgxSPG7k" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Share-based compensation and other non-deductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">531,294</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">240,070</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--IncomeTaxReconciliationNondeductibleExpenseShareIssuanceCostBookedDirectlyToEquity_maITEBz9fl_zebjGgQPcwm9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Share issuance costs booked directly to equity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(573,777</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(375,750</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--IncomeTaxReconciliationNondeductibleExpenseAdjustmentsInRespectOfPriorPeriods_maITEBz9fl_zsVVwdNvlfHa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Adjustments in respect of prior periods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,843</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">868,490</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--IncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopmentCredits_iN_di_msITEBz9fl_zBslTTa3Iqeg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">R&D credits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,227,411</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,284,010</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBz9fl_zBe5KRiUrNj9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,940,309</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,272,650</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBz9fl_zcgygNIwt9U4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Income tax (recovery)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> In accordance with ASU 2023-09, the following rate reconciliation presents the reconciling items between the Canadian federal statutory income tax rate and the Company’s effective income tax rate in both reporting-currency amounts and percentages. SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE AND THE EFFECTIVE INCOME TAX RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; font-weight: bold; text-align: justify"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_494_20250801__20260731_z3PGM0Ozxaq6" style="display: none; text-align: right" title="Expected Income Tax (Recovery) Expense - Federal"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right" title="Expected Income Tax (Recovery) Expense - Federal, Percent"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Reconciling item</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Percent</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzXAQ_zMVkpDdgZO1g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; text-align: justify"><span id="xdx_906_eus-gaap--TaxJurisdictionOfDomicileExtensibleEnumeration_dxL_c20250801__20260731_zlL2pGQxGhqh" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2026%23IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate">Expected Income Tax (Recovery) Expense - Federal</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(5,298,794</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_iN_dpi_ma1232_c20250801__20260731_zsfJOWSQb0h4" style="width: 16%; text-align: right" title="Expected Income Tax (Recovery) Expense - Federal, Percent">15.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_40B_ecustom--IncomeTaxReconciliationProvincialTaxNetOfFederalIncomeTaxEffect_maITEBzXAQ_z0XXl1iZM0dj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Canadian Provincial Tax Net of Federal Income Tax Effect</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,239,035</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--EffectiveIncomeTaxRateReconciliationProvincialTaxNetOfFederalIncomeTaxEffect_dp_ma1232_c20250801__20260731_zxGJTh7IjI65" style="text-align: right" title="Canadian Provincial Tax Net of Federal Income Tax Effect, Percent">12.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_maITEBzXAQ_zau8PuRwuWz3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Foreign tax effects</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,785,571</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iN_dpi_ma1232_c20250801__20260731_z7PJuTwtvFM5" style="text-align: right" title="Foreign tax effectsl, Percent">(5.05</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Tax Credits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Income Tax (Recovery) Expense - Federal"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Income Tax (Recovery) Expense - Federal, Percent"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationTaxCreditsResearch_iN_di_msITEBzXAQ_znQmdzNhTTZ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Research and development credit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,227,411</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--EffectiveIncomeTaxRateReconciliationTaxCreditsResearchAndDevelopmentCredit_dp_ma1232_c20250801__20260731_zFhWcyEwQvj1" style="text-align: right" title="Research and development credit, Percent">6.31</td><td style="text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzXAQ_z6cvrvnyHxCc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Changes in valuation allowances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,940,309</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_dpi_ma1232_c20250801__20260731_zdOTnspOsNxk" style="text-align: right" title="Changes in valuation allowances, Percent">(28.14</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Nontaxable or Nondeductible Items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Income Tax (Recovery) Expense - Federal"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Income Tax (Recovery) Expense - Federal, Percent"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_maITEBzXAQ_zTStetgDNltg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Share-based compensation and other nondeductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">531,294</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost_iN_dpi_ma1232_c20250801__20260731_zqXtOLsE3Mc5" style="text-align: right" title="Share-based compensation and other nondeductible expenses, Percent">(1.50</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Other Adjustments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Income Tax (Recovery) Expense - Federal"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Income Tax (Recovery) Expense - Federal, Percent"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncomeTaxReconciliationShareIssuanceCostsRecordedDirectlyInEquity_maITEBzXAQ_zgUe5dFAZ7qb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Share issuance costs recorded directly in equity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(573,777</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconciliationShareIssuanceCostsRecordedDirectlyInEquity_dp_ma1232_c20250801__20260731_zxdBbC73ggqj" style="text-align: right" title="Share issuance costs recorded directly in equity, Percent">1.62</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationOtherAdjustments_maITEBzXAQ_zSQNyVdTGo6d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Adjustments in respect of prior periods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,843</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_dp_ma1232_c20250801__20260731_zacaoxZw6mTc" style="text-align: right" title="Adjustments in respect of prior periods, Percent">(0.24</td><td style="text-align: left">)%</td></tr> <tr id="xdx_40C_ecustom--EffectiveIncomeTaxRateReconciliationChangeInUnrecognizedTaxBenefitsAmount_msITEBzXAQ_zHnLjR34979g" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Changes in unrecognized tax benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--EffectiveIncomeTaxRateReconciliationChangeInUnrecognizedTaxBenefitsPercentage_dp_ma1232_c20250801__20260731_zZb0y5e4Dg4j" style="text-align: right" title="Changes in unrecognized tax benefits, Percent">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzXAQ_zCoGOl7wJJdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Income tax recovery and effective income tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp_mt1232_c20250801__20260731_zPFrInqhrzxl" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax recovery and effective income tax rate, Percent">0.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) d. The Company had no income tax expense for the years ended July 31, 2026, and 2025, due to its history of operating losses and valuation allowances. e. Significant components of the Company’s deferred tax assets are as follows: SCHEDULE OF DEFERRED TAX ASSETS NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260731_zFDpvyeJn7nc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250731_zPkSuHQ0ZnP7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Deferred Tax Assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_iI_maDTAGzfms_z2x24QJGlwal" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify; padding-left: 10pt">Property and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">731</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">730</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DeferredTaxAssetsMarketableSecurities_iI_maDTAGzfms_zF0YEIuN8OP2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Marketable securities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,758</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,760</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DeferredTaxAssetsIntellectualProperty_iI_maDTAGzfms_zF61FXvA95B4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Intellectual property</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">260,860</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DeferredTaxAssetsWarrantLiability_iI_maDTAGzfms_zxCSPxvdIlOk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Warrant liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_maDTAGzfms_zb4VNh4liXVa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Share issuance costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">688,831</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">310,230</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsInvestmentInSubsidiaries_iI_maDTAGzfms_zmx6bFsmqSYj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Investment in BC Therapeutics</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,766</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,650</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsOtherLossCarryforwards_iI_maDTAGzfms_zIHE6nfmtEV2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Operating tax losses carried forward</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,674,627</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,067,840</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzfms_zKsq6pltN0wg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Operating tax losses carried forward - USA</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,921,914</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,494,300</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsInProcessResearchAndDevelopment_iI_maDTAGzfms_z9XXIMymfn58" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,016,183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,240,640</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzfms_maDTANzHW0_z0bSB5zGHbHk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">35,381,810</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,431,010</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzHW0_zt5hf0du8sA2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(35,075,129</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,329,720</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsNet_iTI_maDTALNztir_mtDTANzHW0_ziS19ugnyRAb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">306,681</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,101,290</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Deferred Tax Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DeferredTaxLiabilitiesWarrantLiability_iNI_di_maDITLzEQO_zrlA7aILCzlf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Warrant liability</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(43,272</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(4,053,520</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--DeferredTaxLiabilitiesIntellectualProperty_iNI_di_maDITLzEQO_zghHUh3RuZQ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Intellectual property</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(206,654</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxLiabilitiesPropertyPlantAndEquipment_iNI_di_maDITLzEQO_zLfKYV4OMhbe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Property, plant, and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(56,755</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(47,770</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--DeferredIncomeTaxLiabilities_iNTI_di_msDTALNztir_mtDITLzEQO_zzqwgvaxcrri" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total net deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(306,681</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,101,290</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTALNztir_z4chYIgGxY04" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net deferred tax assets (liabilities)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> f. The Company has net deferred tax assets relating primarily to net operating loss (“NOL”) carryforwards, research and development, and share issuance costs. Subject to certain limitations, the Company may use these deferred tax assets to offset taxable income in future periods. Due to the Company’s history of losses and uncertainty regarding future earnings, a full valuation allowance has been recorded against the Company’s deferred tax assets, as it is more likely than not that such assets will not be realized. The net change in the total valuation allowance for the year ended July 31, 2026, was $9,940,309. At July 31, 2026, the Company had US federal NOL carryforwards of approximately $79,433,000. The federal net operating losses have expiry periods ranging between 2033 and indefinitely. The Company also has Canadian net operating loss carryovers of approximately $21,017,000 as of July 31, 2026. The Canadian net operating losses have expiry periods ranging between 2035 and 2046. The Company has adopted the provisions of ASC 740-10, which clarifies the accounting for uncertain tax positions. ASC 740-10 requires that the Company recognize the impact of a tax position in its financial statements if the position is more likely than not to be sustained upon examination based on the technical merits of the position. For the year ended July 31, 2026, the Company had no material unrecognized tax benefits, and based on the information currently available, no significant changes in unrecognized tax benefits are expected in the next 12 months. The Company’s policy is to recognize interest and penalties related to uncertain tax positions as income tax expense. The Company has no accruals for interest or penalties on its accompanying consolidated balance sheets as of July 31, 2026, and 2025, and has not recognized interest or penalties in the consolidated statements of operations for the years ended July 31, 2026, and 2025. BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated)

SCHEDULE OF LOSS BEFORE TAXES ON INCOME <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20250801__20260731_zxeXnG1yjH13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240801__20250731_z3Cnbs6DSRBl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic_iN_di_maILFCOz3tN_z7ShLFr05fi6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Domestic</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(29,759,513</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(23,999,920</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign_iN_di_maILFCOz3tN_zz4ewPoOEaig" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Foreign</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(5,565,779</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(2,556,220</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iNT_di_mtILFCOz3tN_zQWMgNRNNRa7" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Loss before taxes on income</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(35,325,292</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">(26,556,140</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr> </table>

29759513

23999920

5565779

2556220

35325292

26556140

0.27 0.27 SCHEDULE OF EFFECTIVE INCOME TAX <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_495_20250801__20260731_zOSPFyvMjp98" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20240801__20250731_zQw1zuLrgrej" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_401_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iN_di_zr6q5vw6548l" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Net loss before recovery of income taxes</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(35,325,292</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(26,556,140</td><td style="width: 1%; text-align: left">)</td></tr> <tr id="xdx_403_eus-gaap--IncomeTaxReconciliationNondeductibleExpense_maITEBz9fl_z9UgrtCaTtEe" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Expected income tax (recovery) expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(9,537,829</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(7,170,160</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationChangeInEnactedTaxRate_maITEBz9fl_zJMQM32WDEdc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Tax rate changes and effect of taxes of subsidiaries at foreign rates</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,785,571</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,448,710</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_maITEBz9fl_zYVjcgxSPG7k" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Share-based compensation and other non-deductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">531,294</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">240,070</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_ecustom--IncomeTaxReconciliationNondeductibleExpenseShareIssuanceCostBookedDirectlyToEquity_maITEBz9fl_zebjGgQPcwm9" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Share issuance costs booked directly to equity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(573,777</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(375,750</td><td style="text-align: left">)</td></tr> <tr id="xdx_40E_ecustom--IncomeTaxReconciliationNondeductibleExpenseAdjustmentsInRespectOfPriorPeriods_maITEBz9fl_zsVVwdNvlfHa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Adjustments in respect of prior periods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,843</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">868,490</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--IncomeTaxReconciliationNondeductibleExpenseResearchAndDevelopmentCredits_iN_di_msITEBz9fl_zBslTTa3Iqeg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">R&D credits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,227,411</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(1,284,010</td><td style="text-align: left">)</td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBz9fl_zBe5KRiUrNj9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Valuation allowance</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">9,940,309</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">6,272,650</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBz9fl_zcgygNIwt9U4" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Income tax (recovery)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

35325292

26556140

-9537829

-7170160

1785571

1448710

531294

240070

-573777 -375750 81843 868490 2227411 1284010

9940309

6272650

SCHEDULE OF STATUTORY FEDERAL INCOME TAX RATE AND THE EFFECTIVE INCOME TAX RATE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="display: none; font-weight: bold; text-align: justify"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td id="xdx_494_20250801__20260731_z3PGM0Ozxaq6" style="display: none; text-align: right" title="Expected Income Tax (Recovery) Expense - Federal"> </td><td style="display: none; text-align: left"> </td><td style="display: none"> </td> <td style="display: none; text-align: left"> </td><td style="display: none; text-align: right" title="Expected Income Tax (Recovery) Expense - Federal, Percent"> </td><td style="display: none; text-align: left"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31, 2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Reconciling item</td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Amount</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Percent</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_408_eus-gaap--IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate_maITEBzXAQ_zMVkpDdgZO1g" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; font-weight: bold; text-align: justify"><span id="xdx_906_eus-gaap--TaxJurisdictionOfDomicileExtensibleEnumeration_dxL_c20250801__20260731_zlL2pGQxGhqh" title="::XDX::http%3A%2F%2Ffasb.org%2Fus-gaap%2F2026%23IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate">Expected Income Tax (Recovery) Expense - Federal</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">(5,298,794</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td id="xdx_989_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherReconcilingItemsPercent_iN_dpi_ma1232_c20250801__20260731_zsfJOWSQb0h4" style="width: 16%; text-align: right" title="Expected Income Tax (Recovery) Expense - Federal, Percent">15.00</td><td style="width: 1%; text-align: left">%</td></tr> <tr id="xdx_40B_ecustom--IncomeTaxReconciliationProvincialTaxNetOfFederalIncomeTaxEffect_maITEBzXAQ_z0XXl1iZM0dj" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Canadian Provincial Tax Net of Federal Income Tax Effect</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,239,035</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_ecustom--EffectiveIncomeTaxRateReconciliationProvincialTaxNetOfFederalIncomeTaxEffect_dp_ma1232_c20250801__20260731_zxGJTh7IjI65" style="text-align: right" title="Canadian Provincial Tax Net of Federal Income Tax Effect, Percent">12.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_402_eus-gaap--IncomeTaxReconciliationForeignIncomeTaxRateDifferential_maITEBzXAQ_zau8PuRwuWz3" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Foreign tax effects</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,785,571</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_983_eus-gaap--EffectiveIncomeTaxRateReconciliationForeignIncomeTaxRateDifferential_iN_dpi_ma1232_c20250801__20260731_z7PJuTwtvFM5" style="text-align: right" title="Foreign tax effectsl, Percent">(5.05</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Tax Credits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Income Tax (Recovery) Expense - Federal"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Income Tax (Recovery) Expense - Federal, Percent"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_eus-gaap--IncomeTaxReconciliationTaxCreditsResearch_iN_di_msITEBzXAQ_znQmdzNhTTZ" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Research and development credit</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(2,227,411</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_987_ecustom--EffectiveIncomeTaxRateReconciliationTaxCreditsResearchAndDevelopmentCredit_dp_ma1232_c20250801__20260731_zFhWcyEwQvj1" style="text-align: right" title="Research and development credit, Percent">6.31</td><td style="text-align: left">%</td></tr> <tr id="xdx_409_eus-gaap--IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance_maITEBzXAQ_z6cvrvnyHxCc" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Changes in valuation allowances</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">9,940,309</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98B_eus-gaap--EffectiveIncomeTaxRateReconciliationChangeInDeferredTaxAssetsValuationAllowance_iN_dpi_ma1232_c20250801__20260731_zdOTnspOsNxk" style="text-align: right" title="Changes in valuation allowances, Percent">(28.14</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Nontaxable or Nondeductible Items</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Income Tax (Recovery) Expense - Federal"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Income Tax (Recovery) Expense - Federal, Percent"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--IncomeTaxReconciliationNondeductibleExpenseShareBasedCompensationCost_maITEBzXAQ_zTStetgDNltg" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Share-based compensation and other nondeductible expenses</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">531,294</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98E_eus-gaap--EffectiveIncomeTaxRateReconciliationNondeductibleExpenseShareBasedCompensationCost_iN_dpi_ma1232_c20250801__20260731_zqXtOLsE3Mc5" style="text-align: right" title="Share-based compensation and other nondeductible expenses, Percent">(1.50</td><td style="text-align: left">)%</td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Other Adjustments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Income Tax (Recovery) Expense - Federal"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right" title="Expected Income Tax (Recovery) Expense - Federal, Percent"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_405_ecustom--IncomeTaxReconciliationShareIssuanceCostsRecordedDirectlyInEquity_maITEBzXAQ_zgUe5dFAZ7qb" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Share issuance costs recorded directly in equity</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(573,777</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td id="xdx_98A_ecustom--EffectiveIncomeTaxRateReconciliationShareIssuanceCostsRecordedDirectlyInEquity_dp_ma1232_c20250801__20260731_zxdBbC73ggqj" style="text-align: right" title="Share issuance costs recorded directly in equity, Percent">1.62</td><td style="text-align: left">%</td></tr> <tr id="xdx_400_eus-gaap--IncomeTaxReconciliationOtherAdjustments_maITEBzXAQ_zSQNyVdTGo6d" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Adjustments in respect of prior periods</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">81,843</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_980_eus-gaap--EffectiveIncomeTaxRateReconciliationOtherAdjustments_dp_ma1232_c20250801__20260731_zacaoxZw6mTc" style="text-align: right" title="Adjustments in respect of prior periods, Percent">(0.24</td><td style="text-align: left">)%</td></tr> <tr id="xdx_40C_ecustom--EffectiveIncomeTaxRateReconciliationChangeInUnrecognizedTaxBenefitsAmount_msITEBzXAQ_zHnLjR34979g" style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Changes in unrecognized tax benefits</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td id="xdx_98F_ecustom--EffectiveIncomeTaxRateReconciliationChangeInUnrecognizedTaxBenefitsPercentage_dp_ma1232_c20250801__20260731_zZb0y5e4Dg4j" style="text-align: right" title="Changes in unrecognized tax benefits, Percent">0.00</td><td style="text-align: left">%</td></tr> <tr id="xdx_40F_eus-gaap--IncomeTaxExpenseBenefit_iT_mtITEBzXAQ_zCoGOl7wJJdd" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify; padding-bottom: 2.5pt">Income tax recovery and effective income tax rate</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left"> </td><td id="xdx_98A_eus-gaap--EffectiveIncomeTaxRateContinuingOperations_iT_dp_mt1232_c20250801__20260731_zPFrInqhrzxl" style="border-bottom: Black 2.5pt double; text-align: right" title="Income tax recovery and effective income tax rate, Percent">0.00</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr> </table>

-5298794

-0.1500

-4239035 0.1200

1785571

0.0505

2227411

0.0631

9940309

0.2814

531294

0.0150

-573777 0.0162

81843

-0.0024

0.0000

SCHEDULE OF DEFERRED TAX ASSETS NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_492_20260731_zFDpvyeJn7nc" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_497_20250731_zPkSuHQ0ZnP7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font-weight: bold; text-align: justify">Deferred Tax Assets:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_407_eus-gaap--DeferredTaxAssetsPropertyPlantAndEquipment_iI_maDTAGzfms_z2x24QJGlwal" style="vertical-align: bottom; background-color: White"> <td style="width: 60%; text-align: justify; padding-left: 10pt">Property and equipment</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">731</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">730</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40E_ecustom--DeferredTaxAssetsMarketableSecurities_iI_maDTAGzfms_zF0YEIuN8OP2" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Marketable securities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,758</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">11,760</td><td style="text-align: left"> </td></tr> <tr id="xdx_40D_ecustom--DeferredTaxAssetsIntellectualProperty_iI_maDTAGzfms_zF61FXvA95B4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Intellectual property</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">260,860</td><td style="text-align: left"> </td></tr> <tr id="xdx_40F_ecustom--DeferredTaxAssetsWarrantLiability_iI_maDTAGzfms_zxCSPxvdIlOk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Warrant liability</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsTaxDeferredExpense_iI_maDTAGzfms_zb4VNh4liXVa" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Share issuance costs</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">688,831</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">310,230</td><td style="text-align: left"> </td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsInvestmentInSubsidiaries_iI_maDTAGzfms_zmx6bFsmqSYj" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Investment in BC Therapeutics</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">67,766</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">44,650</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsOtherLossCarryforwards_iI_maDTAGzfms_zIHE6nfmtEV2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Operating tax losses carried forward</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,674,627</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">5,067,840</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--DeferredTaxAssetsOperatingLossCarryforwards_iI_maDTAGzfms_zKsq6pltN0wg" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Operating tax losses carried forward - USA</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,921,914</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">8,494,300</td><td style="text-align: left"> </td></tr> <tr id="xdx_406_eus-gaap--DeferredTaxAssetsInProcessResearchAndDevelopment_iI_maDTAGzfms_z9XXIMymfn58" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Research and development</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,016,183</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,240,640</td><td style="text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--DeferredTaxAssetsGross_iTI_mtDTAGzfms_maDTANzHW0_z0bSB5zGHbHk" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt">Total deferred tax assets</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">35,381,810</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">28,431,010</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--DeferredTaxAssetsValuationAllowance_iNI_di_msDTANzHW0_zt5hf0du8sA2" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Valuation allowance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(35,075,129</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(24,329,720</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_eus-gaap--DeferredTaxAssetsNet_iTI_maDTALNztir_mtDTANzHW0_ziS19ugnyRAb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net deferred tax assets</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">306,681</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">4,101,290</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td style="font-weight: bold; text-align: justify">Deferred Tax Liabilities:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_401_ecustom--DeferredTaxLiabilitiesWarrantLiability_iNI_di_maDITLzEQO_zrlA7aILCzlf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-left: 10pt">Warrant liability</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(43,272</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left">$</td><td style="text-align: right">(4,053,520</td><td style="text-align: left">)</td></tr> <tr id="xdx_402_ecustom--DeferredTaxLiabilitiesIntellectualProperty_iNI_di_maDITLzEQO_zghHUh3RuZQ9" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-left: 10pt">Intellectual property</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(206,654</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">-</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--DeferredTaxLiabilitiesPropertyPlantAndEquipment_iNI_di_maDITLzEQO_zLfKYV4OMhbe" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 1pt; padding-left: 10pt">Property, plant, and equipment</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(56,755</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(47,770</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_404_eus-gaap--DeferredIncomeTaxLiabilities_iNTI_di_msDTALNztir_mtDITLzEQO_zzqwgvaxcrri" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Total net deferred tax liabilities</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(306,681</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(4,101,290</td><td style="text-align: left">)</td></tr> <tr id="xdx_40B_eus-gaap--DeferredTaxAssetsLiabilitiesNet_iTI_mtDTALNztir_z4chYIgGxY04" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Net deferred tax assets (liabilities)</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">-</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

731

730

11758 11760 260860

688831

310230

67766

44650

5674627

5067840

14921914

8494300

14016183

14240640

35381810

28431010

35075129

24329720

306681

4101290

43272 4053520 206654

56755

47770

306681

4101290

9940309

79433000

2033

21017000

NOTE 12: RELATED PARTY TRANSACTIONS AND BALANCES Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making operating and financial decisions. This would include the Company’s senior management, who are considered to be key management personnel by the Company. Parties are also related if they are subject to common control or significant influence. Related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. a. The following related party salaries and directors’ fees are included in the consolidated statements of operations and comprehensive loss: SCHEDULE OF RELATED PARTY BALANCES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250801__20260731_z7KSlOpFe2r7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240801__20250731_zZRbN7An8ual" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--CostOfRevenue_hsrt--TitleOfIndividualAxis__srt--DirectorMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zVSEaX40832k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Directors (*)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">674,437</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">892,005</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfRevenue_hsrt--TitleOfIndividualAxis__srt--OfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z1RAU6l8Exd7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Officers (**)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,521,246</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,187,680</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CostOfRevenue_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zry8fNS5Uyy6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Due from related party</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,195,683</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,079,685</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(*)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Excludes the CEO who is a director</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(**)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Includes the CEO who is also a director</td></tr> </table> b. The following related party balances are included in the consolidated balance sheets: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260731_zjZ0PDQPXt8i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250731_zzdCJEV1pj24" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherReceivables_iI_hsrt--TitleOfIndividualAxis__srt--DirectorMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zsNwVMYtlAnf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Directors (*)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">50,062</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">34,009</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherReceivables_iI_hsrt--TitleOfIndividualAxis__srt--OfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zjAxhga19Ydl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Officers (**)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">78,750</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">85,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherReceivables_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zYJ64Yk6zpg1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Related party, balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">128,812</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">119,009</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">(*)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Excludes the CEO who is a director</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(**)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Includes the CEO who is also a director</td></tr> </table>

SCHEDULE OF RELATED PARTY BALANCES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20250801__20260731_z7KSlOpFe2r7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_498_20240801__20250731_zZRbN7An8ual" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--CostOfRevenue_hsrt--TitleOfIndividualAxis__srt--DirectorMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zVSEaX40832k" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Directors (*)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">674,437</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">892,005</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_409_eus-gaap--CostOfRevenue_hsrt--TitleOfIndividualAxis__srt--OfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_z1RAU6l8Exd7" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Officers (**)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,521,246</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">2,187,680</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_40F_eus-gaap--CostOfRevenue_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zry8fNS5Uyy6" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Due from related party</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,195,683</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">3,079,685</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.75in; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; width: 0.25in; text-align: justify">(*)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Excludes the CEO who is a director</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(**)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Includes the CEO who is also a director</td></tr> </table> b. The following related party balances are included in the consolidated balance sheets: <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20260731_zjZ0PDQPXt8i" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_499_20250731_zzdCJEV1pj24" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40A_eus-gaap--OtherReceivables_iI_hsrt--TitleOfIndividualAxis__srt--DirectorMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zsNwVMYtlAnf" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Directors (*)</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">50,062</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">34,009</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--OtherReceivables_iI_hsrt--TitleOfIndividualAxis__srt--OfficerMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zjAxhga19Ydl" style="vertical-align: bottom; background-color: White"> <td style="padding-bottom: 1pt">Officers (**)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">78,750</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">85,000</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--OtherReceivables_iI_hus-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zYJ64Yk6zpg1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="padding-bottom: 2.5pt">Related party, balance</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">128,812</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">119,009</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.75in"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; width: 0.25in">(*)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Excludes the CEO who is a director</td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; display: none; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify"> </td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">(**)</td> <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify">Includes the CEO who is also a director</td></tr> </table>

674437

892005

2521246

2187680

3195683

3079685

50062

34009

78750

85000

128812

119009

NOTE 13: FINANCIAL INCOME, NET SCHEDULE OF FINANCIAL INCOME (EXPENSES), NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250801__20260731_zrIZkswG3odl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240801__20250731_z2YrGloWn1mk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--InvestmentIncomeInterest_maNIEzZY9_zpT22MsfuRF8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Interest income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">633,766</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">119,958</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--UnrealizedGainLossOnInvestments_maNIEzZY9_zmebLdwzJgH4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Unrealized gain on short-term investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,804</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,473</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestExpenseNonoperating_iN_di_msNIEzZY9_ziqFMgQUgCKb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,631</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(36,979</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--ForeignCurrencyTransactionGainLossBeforeTax_maNIEzZY9_z2QGc7pnFmK" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Foreign exchange loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,478</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(24,941</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzZY9_zaa841kCpkXi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Financial income, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">601,461</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">114,511</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) SCHEDULE OF FINANCIAL INCOME (EXPENSES), NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49E_20250801__20260731_zrIZkswG3odl" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49C_20240801__20250731_z2YrGloWn1mk" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: justify"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_40F_eus-gaap--InvestmentIncomeInterest_maNIEzZY9_zpT22MsfuRF8" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: justify">Interest income</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">633,766</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left">$</td><td style="width: 16%; text-align: right">119,958</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--UnrealizedGainLossOnInvestments_maNIEzZY9_zmebLdwzJgH4" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify">Unrealized gain on short-term investments</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">14,804</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">56,473</td><td style="text-align: left"> </td></tr> <tr id="xdx_401_eus-gaap--InterestExpenseNonoperating_iN_di_msNIEzZY9_ziqFMgQUgCKb" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify">Interest expense</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(29,631</td><td style="text-align: left">)</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">(36,979</td><td style="text-align: left">)</td></tr> <tr id="xdx_40A_eus-gaap--ForeignCurrencyTransactionGainLossBeforeTax_maNIEzZY9_z2QGc7pnFmK" style="vertical-align: bottom; background-color: White"> <td style="text-align: justify; padding-bottom: 1pt">Foreign exchange loss</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(17,478</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(24,941</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr id="xdx_40D_eus-gaap--NonoperatingIncomeExpense_iT_mtNIEzZY9_zaa841kCpkXi" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: justify; padding-bottom: 2.5pt">Financial income, net</td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">601,461</td><td style="padding-bottom: 2.5pt; text-align: left"> </td><td style="padding-bottom: 2.5pt"> </td> <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right">114,511</td><td style="padding-bottom: 2.5pt; text-align: left"> </td></tr> </table>

633766

119958

14804

56473

29631

36979

-17478

-24941

601461

114511

NOTE 14: RESEARCH, DEVELOPMENT, AND CLINICAL TRIAL EXPENSES, NET <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: top"> <td style="font: 10pt Times New Roman, Times, Serif; width: 48px"> </td> <td style="font: 10pt Times New Roman, Times, Serif">On August 25, 2025, the Company announced that it had been awarded a $2.0 million Small Business Innovation Research (SBIR) grant from the National Cancer Institute (“NCI”) to support the advancement of Bria-PROS+™ for the treatment of prostate cancer. The grant provides non-dilutive funding intended to support manufacturing activities and planned clinical evaluation of the program. The grant reimburses certain qualifying research and development expenditures incurred by the Company in connection with the program. In accordance with the Company’s accounting policy for government assistance, amounts received under the grant are recognized as a reduction of research and development expenses in the period in which the related costs are incurred. During the year ended July 31, 2026, the Company received $936,363 (July 31, 2025 – $nil), under the SBIR grant and recorded this amount as a reduction of research and development expenses in the consolidated statements of operations. As of July 31, 2026, the Company may receive up to an additional $1,118,288 under the grant, subject to the achievement of certain research objectives and compliance with the grant terms.</td></tr> </table>

2000000.0

936363

1118288

NOTE 15: GENERAL AND ADMINISTRATIVE EXPENSES General and administrative expenses for the years ended July 31, 2026 and 2025 were as follows: SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250801__20260731_zyPPaqj29Fze" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240801__20250731_ztsW7sQ3b2a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--SalariesAndWages_maGAAEzNA4_zt8rxPbWDtSl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Wages and salaries</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,751,952</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,828,714</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ProfessionalFees_maGAAEzNA4_zpt1XU9EK272" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees and consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,211,186</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,171,408</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--TaxesExcludingIncomeAndExciseTaxes_maGAAEzNA4_z0k3cOF3IKz1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">965,764</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,039,193</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--RegulatoryFilingAndTransferAgentFees_maGAAEzNA4_z6RkOqipXJAl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Regulatory, filing and transfer agent fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">210,319</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">231,562</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ShareholderCommunications_maGAAEzNA4_zzOLL4wYhptc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shareholder communications </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,139,033</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">515,362</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ShareBasedCompensation_maGAAEzNA4_zUvqZgXnBBek" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,130,278</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">656,829</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherGeneralAndAdministrativeExpense_maGAAEzNA4_zDT6S2DRR84c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other general and administrative expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">409,197</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">491,057</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--GeneralAndAdministrativeExpense_iT_mtGAAEzNA4_zdeJU8SyCo15" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total general and administrative expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">6,817,729</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,934,125</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table> BriaCell Therapeutics Corp Notes to the Consolidated Financial Statements For the Years Ended July 31, 2026 and 2025 (Expressed in US Dollars, unless otherwise indicated) General and administrative expenses for the years ended July 31, 2026 and 2025 were as follows: SCHEDULE OF GENERAL AND ADMINISTRATIVE EXPENSES <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49B_20250801__20260731_zyPPaqj29Fze" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_493_20240801__20250731_ztsW7sQ3b2a" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr id="xdx_402_eus-gaap--SalariesAndWages_maGAAEzNA4_zt8rxPbWDtSl" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%; text-align: left">Wages and salaries</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,751,952</td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right">1,828,714</td><td style="width: 1%; text-align: left"> </td></tr> <tr id="xdx_400_eus-gaap--ProfessionalFees_maGAAEzNA4_zpt1XU9EK272" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Professional fees and consulting</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,211,186</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,171,408</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_eus-gaap--TaxesExcludingIncomeAndExciseTaxes_maGAAEzNA4_z0k3cOF3IKz1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Insurance</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">965,764</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,039,193</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--RegulatoryFilingAndTransferAgentFees_maGAAEzNA4_z6RkOqipXJAl" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Regulatory, filing and transfer agent fees</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">210,319</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">231,562</td><td style="text-align: left"> </td></tr> <tr id="xdx_40A_ecustom--ShareholderCommunications_maGAAEzNA4_zzOLL4wYhptc" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left">Shareholder communications </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,139,033</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">515,362</td><td style="text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--ShareBasedCompensation_maGAAEzNA4_zUvqZgXnBBek" style="vertical-align: bottom; background-color: White"> <td style="text-align: left">Share-based compensation</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">1,130,278</td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right">656,829</td><td style="text-align: left"> </td></tr> <tr id="xdx_404_eus-gaap--OtherGeneralAndAdministrativeExpense_maGAAEzNA4_zDT6S2DRR84c" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt">Other general and administrative expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">409,197</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">491,057</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> <tr id="xdx_405_eus-gaap--GeneralAndAdministrativeExpense_iT_mtGAAEzNA4_zdeJU8SyCo15" style="vertical-align: bottom; background-color: White"> <td style="text-align: left; padding-bottom: 1pt">Total general and administrative expenses</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">6,817,729</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left">$</td><td style="border-bottom: Black 1pt solid; text-align: right">5,934,125</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

1751952

1828714

1211186

1171408

965764

1039193

210319 231562 1139033 515362

1130278

656829

409197

491057

6817729

5934125

NOTE 16: BASIC AND DILUTED NET LOSS PER SHARE Basic net loss per ordinary share is computed by dividing net loss for each reporting period by the weighted-average number of ordinary shares outstanding during each period. Diluted net loss per ordinary share is computed by dividing net loss for each reporting period by the weighted average number of ordinary shares outstanding during the period, plus dilutive potential ordinary shares considered outstanding during the period, in accordance with ASC No. 260-10 “Earnings Per Share”. The Company experienced a loss in the year ended July 31, 2026 and 2025; hence all potentially dilutive ordinary shares were excluded due to their anti-dilutive effect. SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250801__20260731_zKGxEOxfkZb6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240801__20250731_ztX4lbx0M9k5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Numerator:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zpW9vfnLfwu1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Net loss available to shareholders of ordinary shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,904,262</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(26,311,867</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Shares used in computing net loss per ordinary shares, basic and diluted</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIE5FVCBMT1NTIFBFUiBTSEFSRSAoRGV0YWlscykA" id="xdx_90A_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250801__20260731_z6aL5Giyy9i2" title="Shares used in computing net loss per ordinary shares, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIE5FVCBMT1NTIFBFUiBTSEFSRSAoRGV0YWlscykA" id="xdx_909_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250801__20260731_zo05MZUuULkg" title="Shares used in computing net loss per ordinary shares, diluted">5,010,907</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIE5FVCBMT1NTIFBFUiBTSEFSRSAoRGV0YWlscykA" id="xdx_904_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240801__20250731_zTbk6PHSrONl" title="Shares used in computing net loss per ordinary shares, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIE5FVCBMT1NTIFBFUiBTSEFSRSAoRGV0YWlscykA" id="xdx_90B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240801__20250731_zypfw8xRgJCf" title="Shares used in computing net loss per ordinary shares, diluted">423,114</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

SCHEDULE OF BASIC AND DILUTED NET LOSS PER SHARE <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%"> <tr style="display: none; vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_49F_20250801__20260731_zKGxEOxfkZb6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" id="xdx_490_20240801__20250731_ztX4lbx0M9k5" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="6" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Year ended July 31,</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2026</td><td style="padding-bottom: 1pt; font-weight: bold"> </td><td style="font-weight: bold; padding-bottom: 1pt"> </td> <td colspan="2" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2025</td><td style="padding-bottom: 1pt; font-weight: bold"> </td></tr> <tr style="vertical-align: bottom"> <td style="text-align: center"> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td><td> </td> <td colspan="2" style="text-align: center"> </td><td> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="width: 60%">Numerator:</td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td><td style="width: 2%"> </td> <td style="width: 1%; text-align: left"> </td><td style="width: 16%; text-align: right"> </td><td style="width: 1%; text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr id="xdx_40B_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zpW9vfnLfwu1" style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Net loss available to shareholders of ordinary shares</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(34,904,262</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right">(26,311,867</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td>Denominator:</td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: White"> <td> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td><td> </td> <td style="text-align: left"> </td><td style="text-align: right"> </td><td style="text-align: left"> </td></tr> <tr style="vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="text-align: left; padding-bottom: 1pt; padding-left: 10pt">Shares used in computing net loss per ordinary shares, basic and diluted</td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIE5FVCBMT1NTIFBFUiBTSEFSRSAoRGV0YWlscykA" id="xdx_90A_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20250801__20260731_z6aL5Giyy9i2" title="Shares used in computing net loss per ordinary shares, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIE5FVCBMT1NTIFBFUiBTSEFSRSAoRGV0YWlscykA" id="xdx_909_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20250801__20260731_zo05MZUuULkg" title="Shares used in computing net loss per ordinary shares, diluted">5,010,907</td><td style="padding-bottom: 1pt; text-align: left"> </td><td style="padding-bottom: 1pt"> </td> <td style="border-bottom: Black 1pt solid; text-align: left"> </td><td style="border-bottom: Black 1pt solid; text-align: right"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIE5FVCBMT1NTIFBFUiBTSEFSRSAoRGV0YWlscykA" id="xdx_904_eus-gaap--WeightedAverageNumberOfSharesOutstandingBasic_pid_c20240801__20250731_zTbk6PHSrONl" title="Shares used in computing net loss per ordinary shares, basic"><span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIEJBU0lDIEFORCBESUxVVEVEIE5FVCBMT1NTIFBFUiBTSEFSRSAoRGV0YWlscykA" id="xdx_90B_eus-gaap--WeightedAverageNumberOfDilutedSharesOutstanding_pid_c20240801__20250731_zypfw8xRgJCf" title="Shares used in computing net loss per ordinary shares, diluted">423,114</td><td style="padding-bottom: 1pt; text-align: left"> </td></tr> </table>

-34904262

-26311867

5010907

423114

NOTE 17: SUBSEQUENT EVENTS In August 2026, pursuant to the Company’s Therapeutics Accelerator Know-How License Agreement with Memorial Sloan Kettering Cancer Center (“MSK”), the Company issued <span id="xdx_900_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20260801__20260831__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--MemorialSloanKetteringCancerCenterMember_znqTnlFDLfHg" title="Number of shares issued">24,352 common shares to MSK in satisfaction of the $<span id="xdx_904_eus-gaap--ProceedsFromLicenseFeesReceived_c20260801__20260831__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--MemorialSloanKetteringCancerCenterMember_zYTFmUZEOs16" title="License maintenance fee">100,000 license maintenance fee for the first six-month period under the agreement. The number of shares issued was determined in accordance with the agreement based on the applicable volume-weighted average price of the Company’s common shares. Under the agreement, a non-refundable license maintenance fee of $<span id="xdx_904_eus-gaap--ProceedsFromLicenseFeesReceived_c20260801__20260831__us-gaap--TypeOfArrangementAxis__custom--LicenseAgreementMember__us-gaap--SubsequentEventTypeAxis__us-gaap--SubsequentEventMember__dei--LegalEntityAxis__custom--MemorialSloanKetteringCancerCenterMember_zsbg8MxPJtta" title="License maintenance fee">100,000 is payable every six months during the term, in the form of shares of the Company’s common shares.

24352

100000

Prepaid expenses as of July 31, 2026 include amounts paid to certain vendors in respect of the Company’s ongoing pivotal phase III trial study. These amounts are amortized on a straight-line basis over the period of the clinical trial. Prepaid expenses estimated to be expensed within 12 months amount to $813,987 in 2026 compared to $1,394,439 in 2025 and are included in current assets, whilst the balance, extending longer than 12 months, amounts to $315,703 in 2026 as compared to $717,508 in 2025 and is included in non-current assets under long-term prepaid expenses. See note 7(a). BriaCell Legacy Warrants – see note 1(d) and note 7(a) 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. On August 1, 2025, the Company granted 37,700 stock options to employees and members of the scientific advisory board at an exercise price of $12.50 per share. All options vest quarterly over two years. The options expire on August 1, 2030. The grant-date fair value of the award was $218,784. The fair value of options granted on August 1, 2025 was estimated using the Black-Scholes option-pricing model with the following weighted-average assumptions: expected volatility of 116%, expected term of 5.0 years, risk-free interest rate of 3.98%, dividend yield of 0%, and a stock price of $7.50 on the grant date. certain options are exercisable in Canadian dollars and translated to US Dollars at year end. On September 24, 2025, the Company granted 40,000 RSUs to directors under the Omnibus Plan. On June 29, 2026, the Company granted an additional 120,000 RSUs to directors under the Omnibus Plan. The RSUs vest in full on the earlier of September 23, 2028 or the occurrence of a change of control, resignation, or dismissal without cause. The aggregate grant-date fair value of the RSUs granted during the year was $743,200. On April 1, 2026, BriaPro granted 7,189,000 RSUs to directors under the Omnibus Plan. These RSUs vest in full on April 1, 2027. The grant-date fair value of these RSUs was $181,930, based on a grant-date fair value of approximately $0.0253 per RSU. Excludes the CEO who is a director Includes the CEO who is also a director Excludes the CEO who is a director Includes the CEO who is also a director