Company: APM
Filing Date: 2025-12-05
Form Type: 424B5
Source: 0001213900-25-118752
Chunk: 272

Company: Aptorum Group Ltd
Filing Date: 2025-12-05
Form: 424B5
Chunk 272
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 significant dilution. Any debt financing, if available, may involve restrictive
covenants that impact DiamiR’s ability to conduct business. If DiamiR is not able to raise additional capital when required or on
acceptable terms, DiamiR may have to (i) significantly delay, scale back or discontinue the development and/or commercialization
of one or more product candidates; (ii) seek collaborators for product candidates at an earlier stage than otherwise would be desirable
and on terms that are less favorable than might otherwise be available; or (iii) relinquish or otherwise dispose of rights to technologies,
product candidates or products that DiamiR would otherwise seek to develop or commercialize.

The consolidated financial
statements do not include any adjustments that might be necessary if DiamiR is unable to continue as a going concern.

Critical Accounting Policies and Significant Judgments and Estimates

DiamiR’s management’s
discussion and analysis of financial condition and results of operations is based on its consolidated financial statements, which have
been prepared in accordance with U.S. generally accepted accounting principles, or GAAP. The preparation of DiamiR’s consolidated
financial statements requires us to make estimates and judgments that affect the reported amounts of assets, liabilities, revenue and
expenses and related disclosure of contingent assets and liabilities. On an ongoing basis, DiamiR evaluates our estimates based on historical
experience, known trends and events and various other factors, which management believes to be reasonable under the circumstances, the
results of which form the basis for judgments about the carrying values of assets and liabilities that are not readily apparent from other
sources. Actual results may differ from these estimates under different assumptions or conditions.

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The notes to our audited consolidated
financial statements, which are included elsewhere in this proxy statement/prospectus, contain a summary of DiamiR’s significant
accounting policies. DiamiR considers the following accounting policies and estimates critical to the understanding of the results of
its operations.

Founder Contributions

DiamiR was capitalized by its
two founders with a cash contribution by one of its founders of $250,000 for 2,200,000 shares of common stock and a non-cash contribution
by the other founder for 2,000,000 shares of common stock.

The founders subsequently made
contributions to DiamiR in the form of uncompensated services and loans bearing interest at interest rates DiamiR believes to be below
market value. DiamiR recorded discounts