Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063906
Chunk: 421

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 421
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                                        |     |   |      239,093 |     |   |      239,093 |
|                                                      |     |   |    4,784,728 |     |   |    5,351,262 |
| Less: accumulated depreciation and impairment        |     |   |    4,784,728 |     |   |    3,687,336 |
| Property and equipment, net                          |     | $ |            — |     | $ |    1,663,926 |

Depreciation expenses for property, plant and equipment amounted to $235,827, $1,041,234 and $1,092,957 for the years ended December 31, 2024, 2023 and 2022, respectively.

F-18

APTORUM GROUP LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Stated in U.S. Dollars) 7. PROPERTY AND EQUIPMENT, NET (cont.) For the year ended December 31, 2024, an impairment loss relating to laboratory equipment, computer equipment, and furniture, fixture, and office equipment amounted to $1,421,782 and $5,520 were recorded in research and development expenses and other operating expenses, respectively, as the Group considered that the carrying amount of these property and equipment may not be recoverable. For the year ended December 31, 2023, an impairment loss relating to the office and medical equipment, and computer equipment related to the Hong Kong healthcare services amounted to $28,128, was recorded in other operating expenses, as the Group considered that, with the termination of the healthcare services, the carrying amount of these property and equipment are not recoverable and are fully impaired. For the years ended December 31, 2022, no impairment loss was recorded. For the year ended December 31, 2024, the Group recorded $58,621 gain on disposal of medical equipment in other operation expenses. For the year ended December 31, 2023, the Group recorded $79,822 of loss on disposal of laboratory equipment, and furniture, fixture, and office and medical equipment in other operating expenses. For the year ended December 31, 2022, no gain or loss on disposal was recorded. 8. INTANGIBLE ASSETS, NET

|                                               |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |