{"url_path":"/sec/grce/10-k/2026/item-15","section_key":"item-15","section_title":"Item 15 Exhibits and Financial Statement Schedules","topic":"sec","document":{"doc_type":"10-K","doc_date":"2026-06-18","source_url":"https://www.sec.gov/Archives/edgar/data/1444192/0001140361-26-025662-index.html","accession_number":"0001140361-26-025662","cik":"0001444192","ticker":"GRCE","issuer_name":"Grace Therapeutics, Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1444192/0001140361-26-025662-index.html","primary_entity_key":"0001444192","primary_entity_name":"Grace Therapeutics, Inc."},"word_count":1543,"has_tables":true,"body_markdown":"Item 15.\n\nExhibits and Financial Statement Schedules\n\n \n\n(a)(1) Financial Statements—The consolidated financial statements included in Item 8 are filed as part of this Annual Report on Form 10-K.\n\n(a)(2) Financial Statement Schedules—All schedules have been omitted because they are not applicable or required, or the information required to be set forth therein is included in the consolidated financial statements or notes thereto included in Item 8 of this Annual Report on Form 10-K.\n\n(a)(3) Exhibits—The exhibits required by Item 601 of Regulation S-K are listed in paragraph (b) below.\n\n(b) Exhibits—The exhibits listed on the Exhibit Index below are filed herewith or are incorporated by reference to exhibits previously filed with the SEC.\n\n \n\nEXHIBITS INDEX\n\n \n\n   \n\n**Exhibit**\n\n** No.**\n\n \n\n**Description**\n\n  \n \n\n2.1\n\n \n\n[Agreement and Plan of Merger dated as of May 7, 2021 among Acasti Pharma Inc., Acasti Pharma U.S., Inc. and Grace Therapeutics Inc. (incorporated by reference to Exhibit 2.1 to the Company’s Current Report on Form 8-K filed with the SEC on May 7, 2021)](https://www.sec.gov/Archives/edgar/data/1444192/000117184321003288/exh_21.htm)\n\n  \n \n\n3.1\n\n \n\n[Certificate of Incorporation of Grace Therapeutics, Inc. (incorporated by reference to Exhibit 3.3 to the Company’s Current Report on Form 8-K filed with the SEC on October 7, 2024)](https://www.sec.gov/Archives/edgar/data/1444192/000114036124042968/ef20036564_ex3-3.htm)\n\n  \n \n\n3.2\n\n \n\n[Certificate of Amendment to the Certificate of Incorporation of Grace Therapeutics, Inc. (incorporated by reference to Exhibit 3.1 to the Company’s Current Report on Form 8-K filed with the SEC on October 28, 2024)](https://www.sec.gov/Archives/edgar/data/1444192/000114036124044363/ef20037633_ex3-1.htm)\n\n  \n \n\n3.3\n\n \n\n[Bylaws of Grace Therapeutics, Inc. (incorporated by reference to Exhibit 3.2 to the Company’s Current Report on Form 8-K filed with the SEC on October 28, 2024)](https://www.sec.gov/Archives/edgar/data/1444192/000114036124044363/ef20037633_ex3-2.htm)\n\n  \n \n\n4.1*\n\n \n\n[Form of Common Stock Certificate](ef20070498_ex4-1.htm)\n\n  \n \n\n4.2 \n[Description of Securities (incorporated by reference to Exhibit 4.2 to the Company’s Annual Report on Form 10-K filed with the SEC on June 23, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125023259/ef20047573_ex4-2.htm)\n\n  \n \n\n4.3\n\n \n\n[Form of Pre-Funded Warrant, dated September 25, 2023 (incorporated by reference to Exhibit 4.2 to the Company’s Current Report on Form 8-K filed with the SEC on September 26, 2023)](https://www.sec.gov/Archives/edgar/data/1444192/000095017023049796/acst-ex4_2.htm)\n\n  \n \n\n4.4\n\n \n\n[Form of Pre-Funded Warrant, dated February 11, 2025 (incorporated by reference to Exhibit 4.1 to the Company’s Current Report on Form 8-K filed with the SEC on February 10, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125003645/ef20043150_ex4-1.htm)\n\n  \n \n\n4.5\n\n \n\n[Form of Warrant to Purchase Common Warrants or Pre-Funded Warrants (incorporated by reference to Exhibit 4.2 to the Company’s Current Report on Form 8-K filed with the SEC on February 10, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125003645/ef20043150_ex4-2.htm)\n\n  \n \n\n10.1+\n\n \n\n[Acasti Pharma Inc. Stock Option Plan, as amended August 4, 2022 (incorporated by reference to Schedule A to the Company’s Definitive Proxy Statement on Schedule 14A filed with the SEC on August 31, 2022)](https://www.sec.gov/Archives/edgar/data/1444192/000095017022017938/acasti_def14a_2022.htm#schedule_a_stock_option_plan)\n\n  \n \n\n10.2+\n\n \n\n[Form of Stock Option Agreement for Employees under the Acasti Pharma Inc. Stock Option Plan (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q filed with the SEC on August 11, 2023)](https://www.sec.gov/Archives/edgar/data/1444192/000095017023041595/acst-ex10_1.htm)\n\n \n\n71\n\n*Table of Contents*\n\n   \n\n10.3+\n\n \n\n[Form of Stock Option Agreement for Non-Employee Directors under the Acasti Pharma Inc. Stock Option Plan (incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q filed with the SEC on August 11, 2023)](https://www.sec.gov/Archives/edgar/data/1444192/000095017023041595/acst-ex10_2.htm)\n\n \n \n \n\n10.4+\n\n \n\n[Acasti Pharma Inc. Equity Incentive Plan, as amended August 4, 2022 (incorporated by reference to Schedule B to the Company’s Definitive Proxy Statement on Schedule 14A filed with the SEC on August 31, 2022)](https://www.sec.gov/Archives/edgar/data/1444192/000095017022017938/acasti_def14a_2022.htm#schedule_b_equity_incentive_plan)\n\n \n \n \n\n10.5+\n\n \n\n[Grace Therapeutics, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.1 to the Company’s the Quarterly Report on Form 10-Q filed with the SEC on February 13, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125004153/ef20039004_ex10-1.htm)\n\n \n \n \n\n10.6+\n\n \n\n[Form of 2024 Incentive Stock Option Award Agreement under the Grace Therapeutics, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q filed with the SEC on February 13, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125004153/ef20039004_ex10-2.htm)\n\n \n \n \n\n10.7+\n\n \n\n[Form of 2024 Non-Qualified Stock Option Award Agreement under the Grace Therapeutics, Inc. 2024 Equity Incentive Plan (incorporated by reference to Exhibit 10.3 to the Company’s Quarterly Report on Form 10-Q filed with the SEC on February 13, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125004153/ef20039004_ex10-3.htm)\n\n \n \n \n\n10.8+\n\n \n\n[Form of Indemnification Agreement between Grace Therapeutics, Inc. and its directors and officers (incorporated by reference to Exhibit 10.12 to the Company’s Annual Report on Form 10-K filed with the SEC on June 23, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125023259/ef20047573_ex10-12.htm#null)\n\n \n \n \n\n10.9\n\n \n\n[Form of Securities Purchase Agreement, dated September 24, 2023, by and between Acasti Pharma Inc. and each of the Purchasers signatory thereto (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed with the SEC on September 26, 2023)](https://www.sec.gov/Archives/edgar/data/1444192/000095017023049796/acst-ex10_1.htm)\n\n \n \n \n\n10.10\n\n \n\n[Form of Placement Agent Securities Purchase Agreement (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed with the SEC on February 10, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125003645/ef20043150_ex10-1.htm)\n\n \n \n \n\n10.11\n\n \n\n[Form of Non-Placement Agent Securities Purchase Agreement (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K filed with the SEC on February 10, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125003645/ef20043150_ex10-2.htm)\n\n \n \n \n\n10.12\n\n \n\n[Form of Registration Rights Agreement (incorporated by reference to Exhibit 10.3 to the Company’s Current Report on Form 8-K filed with the SEC on February 10, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125003645/ef20043150_ex10-3.htm)\n\n \n \n \n\n10.13+\n\n \n\n[Letter Agreement by and between Prashant Kohli and the Company, dated August 12, 2024 (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed with the SEC on August 16, 2024)](https://www.sec.gov/Archives/edgar/data/1444192/000095017024098049/acst-ex10_1.htm)\n\n \n \n \n\n10.14+\n\n \n\n[Amendment No. 1 to Letter Agreement by and between Prashant Kohli and the Company, dated November 12, 2025 (incorporated by reference to Exhibit 10.1 to the Company’s Quarterly Report on Form 10-Q filed with the SEC on November 13, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125041804/ef20054994_ex10-1.htm)\n\n \n \n \n\n10.15+\n\n \n\n[Amendment No. 2 to Letter Agreement by and between Prashant Kohli and the Company, dated January 10, 2026 (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed with the SEC on January 12, 2026)](https://www.sec.gov/Archives/edgar/data/1444192/000114036126000995/ef20062691_ex10-1.htm)\n\n \n\n72\n\n*Table of Contents*\n\n   \n\n10.16+\n \n[Letter Agreement by and between Robert J. DelAversano and the Company, dated November 12, 2025 (incorporated by reference to Exhibit 10.2 to the Company’s Quarterly Report on Form 10-Q filed with the SEC on November 13, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125041804/ef20054994_ex10-2.htm)\n\n     \n\n10.17+\n \n[Amendment No. 1 to Letter Agreement by and between Robert J. DelAversano and the Company, dated January 10, 2026 (incorporated by reference to Exhibit 10.2 to the Company’s Current Report on Form 8-K filed with the SEC on January 12, 2026)](https://www.sec.gov/Archives/edgar/data/1444192/000114036126000995/ef20062691_ex10-2.htm)\n\n     \n\n10.18+\n \n[Letter Agreement by and between Amresh Kumar and the Company, dated November 12, 2025 (incorporated by reference to Exhibit 10.3 to the Company’s Quarterly Report on Form 10-Q filed with the SEC on November 13, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125041804/ef20054994_ex10-3.htm)\n\n     \n\n10.19+\n \n[Amendment No. 1 to Letter Agreement by and between Amresh Kumar and the Company, dated January 10, 2026 (incorporated by reference to Exhibit 10.3 to the Company’s Current Report on Form 8-K filed with the SEC on January 12, 2026)](https://www.sec.gov/Archives/edgar/data/1444192/000114036126000995/ef20062691_ex10-3.htm)\n\n     \n\n10.20+\n \n[Letter Agreement by and between Carrie D’Andrea and the Company, dated November 12, 2025 (incorporated by reference to Exhibit 10.4 to the Company’s Quarterly Report on Form 10-Q filed with the SEC on November 13, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125041804/ef20054994_ex10-4.htm)\n\n     \n\n10.21+\n \n[Amendment No. 1 to Letter Agreement by and between Carrie D’Andrea and the Company, dated January 10, 2026 (incorporated by reference to Exhibit 10.4 to the Company’s Current Report on Form 8-K filed with the SEC on January 12, 2026)](https://www.sec.gov/Archives/edgar/data/1444192/000114036126000995/ef20062691_ex10-4.htm)\n\n     \n\n10.22+\n \n[Letter Agreement by and between R. Loch Macdonald and the Company, dated November 12, 2025 (incorporated by reference to Exhibit 10.5 to the Company’s Quarterly Report on Form 10-Q filed with the SEC on November 13, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125041804/ef20054994_ex10-5.htm)\n\n     \n\n10.23+\n \n[Amendment No. 1 to Letter Agreement by and between R. Loch Macdonald and the Company, dated January 10, 2026 (incorporated by reference to Exhibit 10.5 to the Company’s Current Report on Form 8-K filed with the SEC on January 12, 2026)](https://www.sec.gov/Archives/edgar/data/1444192/000114036126000995/ef20062691_ex10-5.htm)\n\n     \n\n10.24+  \n\n[Consulting Agreement by and between Carrie D’Andrea andthe Company, dated June 5, 2026 (incorporated by reference to Exhibit 10.1 to the Company’s Current Report on Form 8-K filed with the SEC on June 5, 2026) ](https://www.sec.gov/Archives/edgar/data/1444192/000114036126000995/ef20062691_ex10-4.htm)\n\n     \n\n[10.25*](ef20070498_ex10-25.htm)  \n\nSeparation Agreement by and between Carrie D’Andrea andthe Company, dated June 17, 2026\n\n     \n\n19.1\n \n[Grace Therapeutics, Inc. Insider Trading Policy (incorporated by reference to Exhibit19.1 to the Company’s Annual Report on Form 10-K filed with the SEC on June 23,2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125023259/ef20047573_ex19-1.htm)\n\n     \n\n[21.1*](ef20070498_ex21-1.htm)\n \nList of\nSubsidiary\n\n     \n\n[23.1*](ef20070498_ex23-1.htm)\n \nConsent of\nKPMG LLP, an Independent Registered Public Accounting Firm\n\n     \n\n[31.1*](ef20070498_ex31-1.htm)\n \nCertification\nof Chief Executive Officer pursuant to Rule 13a-14(a) or 15d-14(a) of the\nSecurities Exchange Act of 1934\n\n     \n\n[31.2*](ef20070498_ex31-2.htm)\n \nCertification\nof Principal Financial Officer pursuant to Rule 13a-14(a) or 15d-14(a) of the\nSecurities Exchange Act of 1934\n\n     \n\n[32.1*](ef20070498_ex32-1.htm)\n \nCertification\nof the Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted\npursuant to Section 906 of the Sarbanes-Oxley Act of 2002\n\n     \n\n[32.2*](ef20070498_ex32-2.htm)\n \nCertification\nof the Principal Financial Officer pursuant to 18 U.S.C. Section 1350, as\nadopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002\n\n \n\n73\n\n*Table of Contents*\n\n   \n\n97.1\n\n \n\n[Grace Therapeutics, Inc. Incentive Compensation Recoupment Policy (incorporated by reference to Exhibit 97.1 to the Company’s Annual Report on Form 10-K filed with the SEC on June 23, 2025)](https://www.sec.gov/Archives/edgar/data/1444192/000114036125023259/ef20047573_ex97-1.htm)\n\n \n\n \n\n \n\n101.INS*\n\n \n\nInline XBRL Instance Document\n\n \n\n \n\n \n\n101.SCH*\n\n \n\nInline XBRL Taxonomy Extension Schema\nDocument\n\n \n\n \n\n \n\n101.CAL*\n\n \n\nInline XBRL Taxonomy Extension\nCalculation Linkbase Document\n\n \n\n \n\n \n\n101.DEF*\n\n \n\nInline XBRL Taxonomy Extension\nDefinition Linkbase Document\n\n \n\n \n\n \n\n101.LAB*\n\n \n\nInline XBRL Taxonomy Extension Label\nLinkbase Document\n\n \n\n \n\n \n\n101.PRE*\n\n \n\nInline XBRL Taxonomy Extension\nPresentation Linkbase Document\n\n \n\n \n\n \n\n104*\n\n \n\nCover Page Interactive Data File\n(formatted as Inline XBRL and contained in Exhibit 101)\n\n \n\n* Filed or furnished\nherewith.\n\n+ Management contract,\ncompensatory plan or arrangement.\n\n \n\n74\n\n*Table of Contents*"}