BriaCell Therapeutics Corp. PP&E Disclosure
During the year ended July 31, 2025, the Company purchased certain laboratory equipment in the gross amount of $ (July 31, 2024 - $456,801).
| Laboratory
equipment | ||||
| Cost: | ||||
| As of August 1, 2023 | $ | |||
| Additions | 456,801 | |||
| Disposals | ||||
| As of August 1, 2024 | 456,801 | |||
| Additions | ||||
| Disposals | ||||
| As of July 31, 2025 | $ | 456,801 | ||
| Accumulated depreciation: | ||||
| As of August 1, 2023 | $ | |||
| Depreciation | 68,626 | |||
| As of August 1, 2024 | $ | 68,626 | ||
| Depreciation | 91,356 | |||
| As of July 31, 2025 | $ | 159,982 | ||
| Net Book Value: | ||||
| As of July 31, 2025 | $ | 296,819 | ||
| As of July 31, 2024 | $ | 388,175 | ||
Historical Timeline
| Fiscal Year | Filed | |
|---|---|---|
| 2025 | Oct 16, 2025 | Showing above |
| 2024 | Oct 29, 2024 | |
| 2023 | Oct 25, 2023 | |
| 2022 | Oct 28, 2022 | |
About PP&E Disclosures
The PP&E disclosure details a company's physical asset base — land, buildings, machinery, and equipment — along with the depreciation methods and useful life assumptions that determine how these costs flow through the income statement. Capitalization policy thresholds reveal management's judgment on the boundary between expense and asset, directly affecting both reported earnings and asset values.
Key signals: changes in estimated useful lives or depreciation methods can materially shift reported earnings without any operational change. Compare capital expenditures against depreciation expense — when capex consistently trails depreciation, the asset base may be aging and underinvested. Watch for large asset impairments or write-downs that signal overvalued carrying amounts. Asset retirement obligations reveal future environmental or decommissioning costs that are often underappreciated. Compare PP&E intensity (PP&E-to-revenue) against industry peers to assess capital efficiency and competitive positioning.