Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063899
Chunk: 397

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 397
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 |     |             |            |   |     |               |     35,063 |   |
| Net loss                            |     |              |           |     |        |       |     |            |           |     |             | (614,405   | ) |     |               |   (614,405 | ) |
| Balance as of May 31, 2024          |     |              | 4,440,891 |     | $      | 4,441 |     | $          | 4,670,165 |     | $           | (5,079,336 | ) |     | $             |   (404,730 | ) |

<div align='center'>See accompanying notes to consolidated financial
statements

F-5

DIAMIR BIOSCIENCES CORP.

CONSOLIDATED STATEMENTS OF CASH FLOWS</div>

| Cash flows from operating activities:                                                  |     | For the Years Ended  May 31, 
 2024                         |          |   |     | 2023 |            |   |
|:---------------------------------------------------------------------------------------|:----|:-----------------------------|---------:|:--|:----|:-----|-----------:|:--|
| Net loss                                                                               |     | $                            | (614,405 | ) |     | $    | (1,318,431 | ) |
| Reconciliation of net loss to net cash used in operating activities:                   |     |                              |          |   |     |      |            |   |
| Depreciation expense                                                                   |     |                              |   20,052 |   |     |      |     20,051 |   |
| Stock compensation                                                                     |     |                              |  194,846 |   |     |      |    966,214 |   |
| Contributed services                                                                   |     |                              |        - |   |     |      |     18,348 |   |
| Noncash lease expense                                                                  |     |                              |   (8,450 | ) |     |      |      4,631 |   |
| Operating lease liabilities                                                            |     |                              |    7,115 |   |     |      |     (2,216 | ) |
| Amortization of note discount                                                          |     |                              |   25,367 |   |     |      |     69,644 |   |
| Increase (decrease) in cash resulting from changes in operating assets and liabilities