Company: APM
Filing Date: 2025-10-06
Form Type: S-4
Source: 0001213900-25-096656
Chunk: 216

Company: Aptorum Group Ltd
Filing Date: 2025-10-06
Form: S-4
Chunk 216
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ari and Mr. Anthony, DiamiR’s current Chief Executive Officer and Chief Financial Officer, will also be appointed the Combined Company’s executive management, as Chief Operating Officer and Chief Financial Officer, respectively. The DiamiR Board was aware of these potential conflicts of interest and considered them, among other matters, in reaching its decision to approve the Merger Agreement and the Merger, and to recommend that the DiamiR stockholders approve the Merger as contemplated by this proxy statement/prospectus. Accounting Treatment of the Transaction Aptorum now prepares its financial statements in accordance with GAAP. The Merger will be accounted for in accordance with Topic 805, with Aptorum considered as the accounting acquirer and DiamiR as the accounting acquiree. Accordingly, Aptorum will measure the assets acquired and liabilities assumed at their fair values, including tangible and identifiable intangible assets acquired and liabilities assumed as of the closing date, with limited exceptions to fair value measurement for certain assets acquired and liabilities assumed as specified in Topic 805. Any excess purchase price over the value of assets acquired and liabilities assumed will be recorded as goodwill. 106 THE MERGER AGREEMENT This section describes the material terms of the Merger Agreement. The descriptions of the Merger Agreement in this section and elsewhere in this joint proxy statement/prospectus are qualified in their entirety by reference to the complete text of the merger agreement, a copy of which is attached as Annex A and is incorporated by reference into this joint proxy statement/prospectus. This summary does not purport to be complete and may not contain all of the information about the merger agreement that is important to you. You are encouraged to carefully read the entire Merger Agreement before making any decisions regarding the Merger Agreement or the Merger. The Merger Pursuant to the Merger Agreement, subject to the satisfaction or waiver of the conditions to closing set forth in the Merger Agreement, Merger Sub will merge with and into DiamiR, with DiamiR continuing as a wholly owned subsidiary of Aptorum and the surviving corporation of the Merger. Merger Consideration At the Effective Time, each then -outstandingshare of DiamiR’s common stock, other than dissenting shares, will be converted into a number of shares of Aptorum Delaware common stock equal to the Conversion Ratio. Immediately following the closing of the Merger, stockholders of DiamiR and existing Aptorum’s shareholders will own approximately 70% and 30%, respectively, of the outstanding shares of the Combined Company.