Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063899
Chunk: 398

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 398
---
   |
| Non-cash investing and financing activities:                                           |     |                              |          |   |     |      |            |   |
| Common stock issued upon conversion of note payable                                    |     | $                            |        - |   |     | $    |    606,764 |   |
| Discounts on note payable to founder                                                   |     | $                            |   35,063 |   |     | $    |    101,221 |   |
| Supplemental disclosure of cash flow information:                                      |     |                              |          |   |     |      |            |   |
| Cash paid for interest                                                                 |     | $                            |        - |   |     | $    |          - |   |
| Cash paid for taxes                                                                    |     | $                            |    1,456 |   |     | $    |          - |   |

<div align='center'>See accompanying notes to consolidated financial
statements

F-6

DIAMIR BIOSCIENCES CORP.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

NOTE 1 – ORGANIZATION AND PRINCIPAL ACTIVITIES

DiamiR Biosciences Corp. (“DiamiR” or the “Company”)
is a molecular diagnostic company focused on developing noninvasive tests for early detection and monitoring of Mild Cognitive
Impairment, Alzheimer’s, Parkinson’s, other neurodegenerative diseases, and cancer. The proprietary technology developed at
the Company is based on quantitative analysis of circulating organ-enriched microRNAs in plasma. Short-term objectives of the Company
include the development of Lab-Developed tests (LDTs) under CLIA guidelines based on the identified miRNA signatures. The tests will be
used for screening, patient stratification, as well as disease and treatment monitoring.

The Company was incorporated in Delaware on June
16, 2014 and primarily operates through its wholly-owned subsidiary, DiamiR, LLC, which was incorporated as a limited liability company
in Delaware on September 17, 2009. In October 2014, the Company entered into a Share Exchange Agreement with DiamiR, LLC, pursuant to
which the Company acquired 100% of the issued and outstanding units of DiamiR, LLC in exchange for 4,282,000 shares (100%) of the Company’s
common stock (the “Share Exchange”), and DiamiR, LLC became a wholly-owned subsidiary of the Company. The