SHAREHOLDERS’ EQUITY (Tables)
|
6 Months Ended |
Jan. 31, 2026 |
|---|
| Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
| SCHEDULE OF CHANGE IN FAIR VALUE OF WARRANTS |
The
following table presents the summary of the changes in the fair value of the warrants:
SCHEDULE OF CHANGE IN FAIR VALUE OF WARRANTS
| | |
Warrants
liability | |
| | |
| |
| Balance as
of August 1, 2025 | |
$ | 337,672 | |
| Change
in fair value during the period | |
| (142,576 | ) |
| | |
| | |
| Balance
as of January 31, 2026 | |
$ | 195,096 | |
|
| SCHEDULE OF VALUATION OF NON PUBLIC OFFERING BROKER WARRANTS |
The
key inputs used in the valuation of the non-public warrants as of January 31, 2026 and at July 31, 2025 were as follows:
SCHEDULE OF VALUATION OF NON PUBLIC OFFERING BROKER WARRANTS
| | |
January
31, 2026 | |
|
July
31, 2025 | |
| | |
| |
|
| |
| Share price | |
$ | 4.30 | |
|
$ | 7.50 | |
| Exercise price | |
$ | 796.88-928.50 | |
|
$ | 796.88-928.50
| |
| Expected life (years) | |
| 0.07-0.85 | |
|
| 0.57-1.35 | |
| Volatility | |
| 177-355 | % |
|
| 157-209 | % |
| Dividend yield | |
| 0 | % |
|
| 0 | % |
| Risk free rate | |
| 3.48-3.64 | % |
|
| 4.10 | % |
|
| SCHEDULE OF BRIA PRO WARRANTS |
The
key inputs used in the valuation of the of the BriaPro Warrant Shares as of January 31, 2026 were as follows:
SCHEDULE OF BRIA PRO WARRANTS
| | |
August
31, 2023 (Effective
Date) | | |
January
31, 2026 | |
| | |
| | |
| |
| Share price | |
$ | 0.0365 | | |
$ | 0.0365 | |
| Exercise price | |
$ | 0.0206-0.0308 | | |
$ | 0.0206-0.0308 | |
| Expected life (years) | |
| 2.21-3.27 | | |
$ | 0.07-0.85 | |
| Volatility | |
| 100 | % | |
| 177-355 | % |
| Dividend yield | |
| 0 | % | |
| 0 | % |
| Risk free rate | |
| 4.40 | % | |
| 2.14-2.33 | % |
|
| Share Purchase Warrants [Member] |
|
| Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
| SUMMARY OF CHANGES IN WARRANTS |
A
summary of changes in share purchase warrants for the six-month period ending January 31, 2026 is presented below:
SUMMARY OF CHANGES IN WARRANTS
| | |
Number of
options
outstanding | | |
Weighted
average
exercise
price | |
| Balance,
July 31, 2025 | |
| 1,653,914 | | |
$ | 58.27 | |
| Expired | |
| (346 | ) | |
| (579.97 | ) |
| Granted
in the January 2026 Offering | |
| 5,366,726 | | |
| 6.93 | |
| Balance,
January 31, 2026 | |
| 7,020,294 | | |
| 19.00 | |
|
| SCHEDULE OF WARRANTS OUTSTANDING |
SCHEDULE OF WARRANTS OUTSTANDING
Number
of Warrants | | |
Exercise
Price | | |
Exercisable
At January
31, 2026 | | |
Expiry
Date |
| (*)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 |
| 5,366,726 | | |
$ | 6.93 | | |
| 5,366,726 | | |
January
15, 2031 |
| 7,020,294 | | |
| | | |
| 7,020,294 | | |
|
| (*) |
Briacell
Legacy Warrants – see note 1(e) and note 4(a) |
|
| Compensation Warrants [Member] |
|
| Accumulated Other Comprehensive Income (Loss) [Line Items] |
|
| SUMMARY OF CHANGES IN WARRANTS |
SUMMARY OF CHANGES IN WARRANTS
| | |
Number
of warrants outstanding | | |
Weighted
average exercise
price | |
| Balance,
July 31, 2025 | |
| 28,072 | | |
| 93.54 | |
| Expired | |
| (34 | ) | |
| (579.97 | ) |
| Granted
in the January 2026 Offering | |
| 161,001 | | |
| 8.39 | |
| Balance,
January 31, 2026 | |
| 189,039 | | |
$ | 20.93 | |
|
| SCHEDULE OF WARRANTS OUTSTANDING |
SCHEDULE OF WARRANTS OUTSTANDING
Number
of Warrants | | |
Exercise
Price | | |
Exercisable
At January
31, 2026 | | |
Expiry
Date |
| (*)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 |
| 161,001 | | |
$ | 8.39 | | |
| 161,001 | | |
January
15, 2031 |
| 189,039 | | |
| | | |
| 189,039 | | |
|
| (*) |
Briacell
Legacy Warrants – see note 1(e) and note 4(a) |
|