Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063899
Chunk: 396

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 396
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 by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ Marcum llp

Marcum llp

We have served as the Company’s auditor since 2023.

New York, NY

July 16, 2024 , except for Note 15, Subsequent Events, as to which
the date is August 1, 2024

<div align='center'>F-2

DIAMIR BIOSCIENCES CORP.

CONSOLIDATED BALANCE SHEETS</div>

| ASSETS                                                                                                                   
 Current assets                                                                                                           |     | May 31, 
 2024    |            |   |     | 2023 |            |   |
|:-------------------------------------------------------------------------------------------------------------------------|:----|:--------|-----------:|:--|:----|:-----|-----------:|:--|
| Cash and cash equivalents                                                                                                |     | $       |     70,276 |   |     | $    |    180,468 |   |
| Accounts receivable                                                                                                      |     |         |     89,281 |   |     |      |          - |   |
| Prepaid expenses and other current assets                                                                                |     |         |    120,139 |   |     |      |     30,805 |   |
| Total current assets                                                                                                     |     |         |    279,696 |   |     |      |    211,273 |   |
| Property and equipment, net                                                                                              |     |         |     40,857 |   |     |      |     59,631 |   |
| Right of use asset, net                                                                                                  |     |         |     61,519 |   |     |      |     53,069 |   |
| Intangible assets                                                                                                        |     |         |    197,761 |   |     |      |    197,761 |   |
| Total assets                                                                                                             |     | $       |    579,833 |   |     | $    |    521,734 |   |
| LIABILITIES AND STOCKHOLDERS’ DEFICIT                                                                                    |     |         |            |   |     |      |            |   |
| Current liabilities                                                                                                      |     |         |            |   |     |      |            |   |
| Accounts payable and accrued expenses                                                                                    |     | $       |    148