Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063899
Chunk: 389

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 389
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 agreement, management agreement and merger agreement
for the purchase and sale of DiamiR Biosciences Corp. (“DiamiR”, the “Target”). Pursuant to the merger agreement,
if completed, the Company would acquire all of the issued and outstanding capital stock of DiamiR, a private company incorporated in Delaware,
United States, from DiamiR’s shareholders through the issuance of shares of the Company’s common stock with an estimated fair
value of $19.3 million (the “Acquisition”). The Company considers completion of the merger agreement to be probable.

The accompanying unaudited pro forma
condensed combined statement of financial position as at December 31, 2024 gives effect to the Acquisition as if it had been consummated
on December 31, 2024; and the accompanying unaudited pro forma condensed combined statement of operations for the year ended December
31, 2024 gives effect to the Acquisition as if it had been consummated on January 1, 2024.

The following unaudited pro
forma condensed combined balance sheet as of December 31,2024, combines the historical consolidated balance sheet of Aptorum as of December
31, 2024 with the historical balance sheet of DiamiR as of February 28, 2025 giving further effect to the pro forma adjustments described
in Note (i) to the “Notes To The Unaudited Pro Forma Consolidated Combined Financial Information” included in
this prospectus, as if they had been consummated as of December 31, 2024.

The following unaudited pro
forma consolidated combined statements of operations for the year ended December 31, 2024 combine the historical consolidated statement
of operations of Aptorum for the year ended December 31, 2024 and the historical statements of operations of DiamiR for the twelve months
ended February 28, 2025 (consisting of the first nine months of its fiscal year ending May 31, 2025 and the last three months of its fiscal
year ended May 31, 2024, giving effect to the pro forma adjustments described in Note (i) to the “Notes To The Unaudited Pro Forma Consolidated Combined Financial Information” included in this prospectus, as if they had been consummated on January 1,
2024, the beginning of the earliest period presented.

The unaudited pro forma consolidated
combined financial statements have been derived from and should be read in