Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063906
Chunk: 452

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 452
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 The standard also simplifies the diluted net income per share calculation in certain areas. The amendments in this update were effective for public entities that are smaller reporting companies, as defined by the Securities and Exchange Commission (“SEC”), for the fiscal years beginning after December 15, 2023, including interim periods within those fiscal years. The Company adopted the pronouncement early on a fully retrospective basis and has not recognized calculated beneficial conversion features in its notes payable. Recently Issued Accounting Pronouncements There are no recently issued accounting pronouncements that the Company believes might have a material impact on its financial position or results of operations. F-43

DIAMIR BIOSCIENCES CORP.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS NOTE 4 — PREPAID EXPENSES AND OTHER CURRENT ASSETS Prepaid expenses and other current assets consist of the following:

|                                    |     |   | May 31, 
    2024 |     |   | May 31, 
    2023 |
|:-----------------------------------|:----|:--|--------:|:----|:--|--------:|
| Deferred costs of equity financing |     | $ | 114,000 |     | $ |  25,000 |
| Other                              |     |   |   6,139 |     |   |   5,805 |
| Total                              |     | $ | 120,139 |     | $ |  30,805 |

NOTE 5 — INTANGIBLE ASSETS In the Company’s fiscal year ended May 31, 2021, the Company acquired laboratory assets and operations, including the laboratory’s CLIA certification and its state operating licenses from a provider of molecular diagnostic tests. The Company allocated $197,761 of the total purchase price to the certification and licenses, which it considers indefinite -livedintangible assets. NOTE 6 — PROPERTY AND EQUIPMENT, NET Property and equipment, net, consists of the following:

|                              |     |         | Estimated 
 Life      |   | May 31, 
    2024 |   |     |   | May 31, 
    2023 |   |
|:-----------------------------|:----|:--------|:----------|:--|--------:|:--|:----|:--|--------:|:--|
| Laboratory equipment         |     | 5 years |           | $ |  88,388 |   |     | $ |  88,388 |