Company: APM
Filing Date: 2025-10-06
Form Type: S-4
Source: 0001213900-25-096656
Chunk: 463

Company: Aptorum Group Ltd
Filing Date: 2025-10-06
Form: S-4
Chunk 463
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 2023 which was the amount due from Libra.

Assets Measured at Fair Value on a Recurring Basis

The assets and liabilities carried at fair value measured on a recurring basis as of December 31, 2024 and 2023 were $nil and $nil respectively.

For the year ended December 31, 2024, there was no movement in Level 3 assets measured and recorded at fair value on a recurring basis.

|                              |     | Common Stock |         |   |
|:-----------------------------|:----|:-------------|--------:|:--|
| Balance at January 1, 2023   |     | $            |  77,200 |   |
| Impairment                   |     |              | (77,200 | ) |
| Balance at December 31, 2023 |     | $            |       — |   |

For the year ended December 31, 2023, an impairment loss relating to an equity method investment amounted to $, was recorded in other expenses, net, as the Group considered that the carrying amount of the equity method investment may not be recoverable, and this condition is determined to be other-than-temporary.

6. OTHER RECEIVABLES AND PREPAYMENTS

Other receivables and prepayments as of December 31, 2024 and 2023 consisted of:

|                                           |     |   | December 31, 
         2024 |     |   | December 31, 
         2023 |
|:------------------------------------------|:----|:--|-------------:|:----|:--|-------------:|
| Prepaid research and development expenses |     | $ |            — |     | $ |      185,633 |
| Prepaid insurance                         |     |   |       17,794 |     |   |       33,815 |
| Prepaid service fee                       |     |   |       50,538 |     |   |       46,303 |
| Rental deposits                           |     |   |        4,206 |     |   |      102,109 |
| Prepaid rental expenses                   |     |   |            — |     |   |       15,683 |
| Other receivables                         |     |   |        4,545 |     |   |       22,275 |
| Other deposits                            |     |   |        8,233 |     |   |       16,