Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063906
Chunk: 440

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 440
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-CONTROLLING INTEREST On February 25, 2022, Aptorum Medical Limited issued 119shares to Clark Cheng in according to the appointment agreement, decreasing the equity interest of the Company from 92% to 91%. On February 1, 2023, Aptorum Medical Limited further issued 122shares to Clark Cheng in according to the appointment agreement, decreasing the equity interest of the Company from 91% to 90%. As a result, a total deficit of $67,766 and $52,024, were reclassified from additional paid -incapital to non -controllinginterests within the Group’s consolidated financial statements for the years ended December 31, 2023 and 2022, respectively. In November 2024, the Group acquired 10,000 Class A Ordinary Shares and 5,850,000 Class B Ordinary Shares of Scipio, achieving control over the entity. As a result of this acquisition, Scipio is no longer classified as a VIE under the Group and it became a subsidiary under the Group.

F-31

APTORUM GROUP LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Stated in U.S. Dollars) 19. NET LOSS PER SHARE The following table sets forth the computation of basic and diluted loss per share:

|                                                             |     | Year ended   
 December 31, 
 2024         |            |   |     | Year ended   
 December 31, 
 2023         |            |   |     | Year ended   
 December 31, 
 2022         |            |   |
|:------------------------------------------------------------|:----|:-------------|-----------:|:--|:----|:-------------|-----------:|:--|:----|:-------------|-----------:|:--|
| Numerator:                                                  |     |              |            |   |     |              |            |   |     |              |            |   |
| Net loss attributable to Aptorum Group Limited              |     | $            | (4,267,806 | ) |     | $            | (2,824,647 | ) |     | $            | (9,799,560 | ) |
| Denominator:                                                |     |              |            |   |     |              |            |   |     |              |            |   |
| Weighted average shares outstanding(1)                      |     |              |            |   |     |              |            |