Company: APM
Filing Date: 2025-10-06
Form Type: S-4
Source: 0001213900-25-096656
Chunk: 497

Company: Aptorum Group Ltd
Filing Date: 2025-10-06
Form: S-4
Chunk 497
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 Other receivables   |     |            |   13,659 |     |   |        4,545 |
| Others              |     |            |    5,729 |     |   |        8,233 |
|                     |     | $          |  248,846 |     | $ |       85,316 |

F-42

APTORUM GROUP LIMITED NOTES TO UNAUDITED CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Stated in U.S. Dollars)

6. PROPERTY AND EQUIPMENT, NET

Property and equipment as of June 30, 2025 and December 31, 2024 consisted of:

|                                                      |     |            |  June 30, 
      2025 |     |   | December 31, 
         2024 |
|:-----------------------------------------------------|:----|:-----------|----------:|:----|:--|-------------:|
|                                                      |     | -Unaudited |           |     |   |              |
| Computer equipment                                   |     | $          |    69,291 |     | $ |       69,291 |
| Furniture, fixture, and office and medical equipment |     |            |    32,435 |     |   |       32,435 |
| Leasehold improvements                               |     |            |   108,187 |     |   |      108,187 |
| Laboratory equipment                                 |     |            | 4,335,722 |     |   |    4,335,722 |
| Motor vehicle under finance leases                   |     |            |   239,093 |     |   |      239,093 |
|                                                      |     |            | 4,784,728 |     |   |    4,784,728 |
| Less: accumulated depreciation and impairment        |     |            | 4,784,728 |     |   |    4,784,728 |
| Property and equipment, net                          |     | $          |         — |     | $ |            — |

Depreciation expenses for property and equipment amounted to nil and $ for the six months ended June 30, 2025 and 2024, respectively.

During the six months ended June 30, 2024, an impairment loss relating to laboratory equipment, computer equipment, and furniture, fixture, and office equipment amounted to $ and $ were recorded in research and development expenses and other