{"url_path":"/sec/grce/10-k/2026/item-9b","section_key":"item-9b","section_title":"Item 9B Other Information","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":180,"has_tables":true,"body_markdown":"Item 9B.\n\nOther Information\n\n \n\n(a)  On June 17, 2026, following continued\nevaluation of strategic priorities and focus on GTx-104, our Board of Directors\ndetermined that we will not resume internal development funding for GTx-102 or\nGTx-101 under our current operating plan. Accordingly, we determined that the remaining carrying values of the GTx-102 IPR&D asset\nand the GTx-101 IPR&D asset are no longer recoverable on an\ninternal-development basis. \n\n \n\nAs of March 31, 2026, the remaining capitalized carrying\nvalue of GTx-102 IPR&D was $9.2 million and the remaining capitalized\ncarrying value of GTx-101 IPR&D was $4.3 million. We expect to recognize an\nimpairment charge for the full remaining carrying values of the GTx-102\nIPR&D asset and the GTx-101 IPR&D asset in the first quarter of fiscal\nyear 2027. The Company does not expect the impairment charges to result in\nfuture cash expenditures.\n\n \n\n(b)  During the fiscal quarter ended\nMarch 31, 2026, none of our directors or officers adopted or terminated a Rule\n10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement, as each\nterm is defined in Item 408(a) of Regulation S-K."}