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SHAREHOLDERS’ EQUITY | 3 Months Ended
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Oct. 31, 2025
Equity [Abstract] |
SHAREHOLDERS’ EQUITY | NOTE 6: SHAREHOLDERS’ EQUITY a. Authorized share capital The authorized share capital consists of an unlimited number of common shares with no par value. b. Issued share capital
| (i) | Reverse Stock Split:
|  | 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”).
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. Following the January 2025 Reverse Split, the number of common shares outstanding were 294,694. After giving effect to subsequent share issuances and the August 2025 Reverse Split, the number of common shares outstanding was 1,883,906. 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 condensed 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.
| (ii) | The Company did not issue any shares during the three-month period ended October 31, 2025.
BriaCell Therapeutics Corp Notes to the Condensed Consolidated Financial Statements (Unaudited, expressed in US Dollars, except share and per share data and unless otherwise indicated) NOTE 6: SHAREHOLDERS’ EQUITY (Cont.) c. Share Purchase Warrants
| (i) | There were no changes in share purchase warrants for the three-month period ended October 31, 2025.
| (ii) | As of October 31, 2025, share purchase warrants outstanding were as follows:
SCHEDULE OF WARRANTS OUTSTANDING
Number of Warrants |  |  | Exercise Price |  |  | Exercisable At October 31, 2025 |  |  | Expiry Date
| (*)346 |  |  | $ | 588.62 |  |  |  | 346 |  |  | November 16, 2025
| (*)25,978 |  |  | $ | 796.88 |  |  |  | 25,978 |  |  | February 26, 2026 – April 26, 2026
| (*)27,820 |  |  | $ | 928.50 |  |  |  | 27,820 |  |  | December 7, 2026
| 16,019 |  |  | $ | 316.50 |  |  |  | 16,019 |  |  | November 17, 2029
| 27,753 |  |  | $ | 127.50 |  |  |  | 27,753 |  |  | October 2, 2029
| 49,333 |  |  | $ | 140.63 |  |  |  | 49,333 |  |  | December 12, 2029
| 306,665 |  |  | $ | 52.50 |  |  |  | 306,665 |  |  | April 28, 2030
| 1,200,000 |  |  | $ | 15.00 |  |  |  | 1,200,000 |  |  | July 15, 2030
| 1,653,914 |  |  |  |  |  |  |  | 1,653,914 |  |  |
(*) | Briacell Legacy Warrants – see note 1(e) and note 4(a)
d. Compensation Warrants
| (i) | There were no changes in compensation warrants for the three-month period ended October 31, 2025.
| (ii) | As of October 31, 2025, compensation warrants outstanding were as follows:
SCHEDULE OF WARRANTS OUTSTANDING
Number of Warrants |  |  | Exercise Price |  |  | Exercisable At October 31, 2025 |  |  | Expiry Date
| (*)34 |  |  | $ | 588.62 |  |  |  | 34 |  |  | November 16, 2025
| (*)113 |  |  | $ | 796.88 |  |  |  | 113 |  |  | February 26, 2026
| (*)164 |  |  | $ | 928.50 |  |  |  | 164 |  |  | June 7, 2026
| 333 |  |  | $ | 348.00 |  |  |  | 333 |  |  | May 17, 2029
| 4,108 |  |  | $ | 129.38 |  |  |  | 4,108 |  |  | September 12, 2029
| 1,709 |  |  | $ | 182.81 |  |  |  | 1,709 |  |  | October 2, 2029
| 2,466 |  |  | $ | 140.63 |  |  |  | 2,466 |  |  | December 12, 2029
| 3,812 |  |  | $ | 50.00 |  |  |  | 3,812 |  |  | February 5, 2030
| 15,333 |  |  | $ | 56.50 |  |  |  | 15,333 |  |  | April 28, 2030
| 28,072 |  |  |  |  |  |  |  | 28,072 |  |  |
(*) | Briacell Legacy Warrants – see note 1(e) and note 4(a)
BriaCell Therapeutics Corp Notes to the Condensed Consolidated Financial Statements (Unaudited, expressed in US Dollars, except share and per share data and unless otherwise indicated) NOTE 6: SHAREHOLDERS’ EQUITY (Cont.) e. Warrant liability continuity The following table presents the summary of the changes in the fair value of the warrants: SCHEDULE OF CHANGE IN FAIR VALUE OF WARRANTS
|  | Warrants liability |
Balance as of August 1, 2025 |  | $ | 337,672 |
Change in fair value during the period |  |  | 69,201 |
Balance as of October 31, 2025 |  | $ | 406,873 |
The key inputs used in the valuation of the non-public warrants as of October 31, 2025 and at July 31, 2025 were as follows: SCHEDULE OF VALUATION OF PUBLIC OFFERING BROKER WARRANTS
|  | October 31, 2025 |  |  | July 31, 2025 |
Share price |  | $ | 11.00 |  |  | $ | 7.50 |
Exercise price |  | $ | 796.88-928.50 |  |  | $ | 796.88-928.50 |
Expected life (years) |  |  | 0.32-1.10 |  |  |  | 0.57-1.35 |
Volatility |  |  | 160-193 | % |  |  | 157-209 | %
Dividend yield |  |  | 0 | % |  |  | 0 | %
Risk free rate |  |  | 3.69-3.83 | % |  |  | 4.10 | %
The key inputs used in the valuation of the of the BriaPro Warrant Shares as of October 31, 2025 were as follows: SCHEDULE OF BRIA PRO WARRANTS
|  | August 31, 2023 (Effective Date) |  |  | October 31, 2025 |
Share price |  | $ | 0.0365 |  |  | $ | 0.0365 |
Exercise price |  | $ | 0.0206-0.0308 |  |  | $ | 0.0206-0.0308 |
Expected life (years) |  |  | 2.21-3.27 |  |  | $ | 0.30-1.35 |
Volatility |  |  | 100 | % |  |  | 89-193 | %
Dividend yield |  |  | 0 | % |  |  | 0 | %
Risk free rate |  |  | 4.40 | % |  |  | 2.21-2.29 | %
BriaCell Therapeutics Corp Notes to the Condensed Consolidated Financial Statements (Unaudited, expressed in US Dollars, except share and per share data and unless otherwise indicated)

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