Company: APM
Filing Date: 2025-12-05
Form Type: 424B5
Source: 0001213900-25-118752
Chunk: 451

Company: Aptorum Group Ltd
Filing Date: 2025-12-05
Form: 424B5
Chunk 451
---
 |   53,483 |   |     |   |    55,600 |   |
| Other                            |     |   |   35,918 |   |     |   |    86,204 |   |
| Total general and administrative |     |   |  624,388 |   |     |   |   614,074 |   |
| Interest expense                 |     |   |   82,046 |   |     |   |    48,599 |   |
| Income taxes                     |     |   |   17,939 |   |     |   |   114,403 |   |
| Net loss                         |     | $ | (743,235 | ) |     | $ |  (614,405 | ) |

Other general and administrative expenses include software services, statutory and licensing fees, insurance and office expenses, among others.

<div align='center'>F-22

DIAMIR BIOSCIENCES CORP.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

NOTE 16 — SUBSEQUENT EVENTS

In June 2025, DiamiR amended the convertible note with Kira Sheinerman, one of its founders and the Executive Director, such that the founder loaned us additional $150,000.

In July 2025, the Company entered into a definitive merger agreement with Aptorum Group Limited, a publicly traded Cayman Islands company. Pursuant to the merger agreement, if completed, shareholders of the Company would receive shares of the acquirer’s common stock in a share exchange. Accounting for the merger, if consummated, is not complete. Under the merger agreement, the Company’s outstanding convertible notes are expected to be converted to shares of common stock. Concurrent with the execution of the merger agreement, the companies entered into a management service agreement and a license agreement through earlier of the closing of the merger or December 31, 2025 under which the Company will provide certain development services.

On July 4, 2025, H.R.1, the One Big Beautiful Bill Act (“OBBBA”) was enacted in the United States. The OBBB eliminates the requirement under Internal Revenue Code Section 174 to capitalize and amortize U.S.-based research and experimental expenditures over five years, making these expenditures fully deductible in the period incurred, among other provisions. The Company is currently evaluating the impact on its consolidated financial statements of the provisions of the OBBBA, which may result in