Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063899
Chunk: 400

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 400
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 may experience significant dilution. Any debt financing, if available, may involve restrictive covenants
that impact the Company’s ability to conduct business. If the Company is not able to raise additional capital when required or on
acceptable terms, the Company 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 the Company would otherwise seek to develop or commercialize.

These conditions raise substantial doubt about
the Company’s ability to continue as a going concern within twelve months after the date these consolidated financial statements
are available to be issued. The accompanying consolidated financial statements have been prepared assuming the Company will continue as
a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in the normal course
of business. The consolidated financial statements do not include any adjustments that might be necessary if the Company is unable to
continue as a going concern.

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

The preparation of these consolidated financial
statements in accordance with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated
financial statements and disclosed in the accompanying notes. Actual results may differ from those estimates and such differences may
be material to the consolidated financial statements.

Principles of Consolidation

The accompanying consolidated financial statements
include the accounts of DiamiR Biosciences Corp. and its wholly-owned subsidiary, DiamiR, LLC (collectively referred to as the “Company”).
There are no material intercompany transactions.

Cash and Cash Equivalents

The Company considers all highly liquid debt instruments
with a maturity of three months or less when purchased to be cash equivalents.

Related Parties

Parties are considered related to the Company
if the parties that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control
with the Company. Related parties also include principal owners of the Company, its management, members of the immediate families of principal
owners of the Company and its management and other parties with which the Company may deal if one party controls or can significantly
influence the management or operating policies of the other to an extent that one of the trans