Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063906
Chunk: 434

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 434
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.9 years |   |
| Weighted-average discount rate – finance leases                              |     |              |         — | % |     |              |         — | % |
| Weighted-average discount rate – operating leases                            |     |              |       8.0 | % |     |              |       8.0 | % |

For the year ended December 31, 2024, an impairment loss of $144,051 on right -of -useassets was recognized in other operating expenses as the Group considered that the carrying amount of a right -of -useasset related to a lease of laboratory may not be recoverable. For the year ended December 31, 2023, an impairment loss of $200,916 on right -of -useassets was recognized in other operating expenses as the Group considered that the carrying amount of a right -of -useasset related to a lease of clinic may not be recoverable. Additionally, the Group early terminated a lease agreement for a right -of -useasset relating to an office, which resulted in a recognized loss on early termination of the right -of -useasset totaling $31,030 in other operating expenses. For the years ended December 31, 2022, the Group did not recognize any impairment losses and loss on disposal of right -of -useassets.

F-27

APTORUM GROUP LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Stated in U.S. Dollars) 14. LEASE (cont.) The maturity analysis of operating leases liabilities as of December 31, 2024 is as follows:

|                                                      |     | December 31, 
 2024         |          |   |
|:-----------------------------------------------------|:----|:-------------|---------:|:--|
| Remaining periods ending December 31,                |     |              |          |   |
| 2025                                                 |     | $            |   97,541 |   |
| 2026                                                 |     |              |   24,573 |   |
| Total future undiscounted cash flow                  |     |              |  122,114 |   |
| Less: Discount on operating lease liabilities        |     |              |   (5,707 | ) |
| Present value of operating lease liabilities         |     |              |  116,407 |   |
| Less: Current portion of operating lease liabilities |     |              | (102,225 | ) |
| Non-current