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Significant Accounting Policies (Tables)

12 Months Ended

Jan. 31, 2022

Schedule of consolidating entities

		% of ownership				Jurisdiction

BetterLife Pharma Inc.		Parent				Canada
MedMelior Inc. (acquired August 2020) (Note 6(b))			100	%		Canada
Pivot Pharmaceuticals Manufacturing Corp. (divested December 2020) (Note 5(b))			100	%		Canada
Blife Therapeutics Inc. (acquired May 2020) (Note 6(c))			100	%		Canada
Pivot Green Stream Health Solutions Inc. (dissolved January 2020)			100	%		Canada
Altum S1M US Corp.		100		%⁽¹⁾		U.S.A.
BetterLife Pharma US Inc.			100	%		U.S.A.
Pivot Naturals, LLC (divested February 2020) (Note 4)			100	%		U.S.A.
Thrudermic, LLC			100	%		U.S.A.
BetterLife Europe Pharmaceuticals AG (divested December 2021) (Note 5(a))			100	%		Lichtenstein
Solmic AG (divested December 2021) (Note 5(a))		100		%⁽²⁾		Switzerland
Altum Pharma (Australia) Pty Ltd.		100		%⁽¹⁾		Australia
Altum Pharmaceuticals (HK) Limited		100		%^⁽¹⁾		Hong Kong
Altum Pharmaceuticals International Inc. (dissolved December 2020)		100		%⁽¹⁾		Barbados
Altum Pharmaceuticals Barbados Inc. (dissolved December 2020)		100		%⁽¹⁾		Barbados