Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063906
Chunk: 392

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 392
---
4 and the related notes included in this proxy statement/prospectus; •the historical audited financial statements of DiamiR as of and for the year ended May31, 2024 and the related notes included this proxy statement/prospectus; •the sections entitled “Aptorum Management’s Discussion and Analysis of Financial Condition and Results of Operations of Aptorum,” “Management’s Discussion and Analysis of Financial Condition and Results of Operations of DiamiR,”and other financial information relating to Aptorum and DiamiR. The unaudited pro forma condensed combined financial information has been prepared in accordance with Article 11 of Regulation S- X as amended by the final rule, Release No. 33 -10786“Amendments to Financial Disclosures about Acquired and Disposed Businesses.” Release No. 33 -10786replaces the existing pro forma adjustment criteria with simplified requirements to depict the accounting for the transaction (“Transaction Accounting Adjustments”) and present the reasonably estimable synergies and other transaction effects that have occurred or are reasonably expected to occur (“Management’s Adjustments”). These pro forma adjustments were presented in separate columns after the presentation of the combined historical information of the Company and its subsidiaries and the Target Company and its subsidiaries. The Company has elected not to present Management’s Adjustments and will 243 only be presenting Transaction Accounting Adjustments in the unaudited pro forma condensed combined financial information. The unaudited pro forma condensed combined financial information does not reflect future events that may occur after the Acquisition. The unaudited pro forma condensed combined financial information is provided for informational purposes only and is not necessarily indicative of a true picture of the financial position and the results of operations of the combined companies following the completion of the Acquisition. The pro forma adjustments are subject to material change and are based upon currently available information and certain assumptions that the Company believes are reasonable. There were no significant accounting policy differences or other items which required adjustment in the accompanying unaudited pro forma condensed combined financial statements. 244

UNAUDITED PRO FORMA CONDENSED STATEMENT OF FINANCIAL POSITION
AS AT DECEMBER 31, 2024 (In U.S. dollars except share and per share data)

|                                                                                                                                                                                                           |     | Aptorum    
 12/31/2024 |             |   |     | Diamir    
 2/28/2025 |            |   |     | Conversion  
 of notes    
 payable (c) |            |   |     | Transaction     
 accounting      
 adjustments (f