Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063899
Chunk: 394

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 394
---
 adjustments have been made to
reflect any results of operations or other transactions entered into subsequent to December 31, 2024. Unless otherwise stated, the adjustments
above do not have a recurring effect

<div align='center'>215

DiamiR Biosciences Corp.

INDEX TO CONSOLIDATED FINANCIAL INFORMATION</div>

| Report of Independent Registered Public Accounting Firm (PCAOB 

# 688)                                         
 Consolidated Balance Sheets as of May 31, 2024 and 2023                                                       
 Consolidated Statements of Operations for the years ended May 31, 2024 and 2023                               | Page 
 F-2  
 F-3  
 F-4  |
|:--------------------------------------------------------------------------------------------------------------|:-----|
| Consolidated Statements of Changes in Stockholders’ Deficit for the years ended May 31, 2024 and 2023         | F-5  |
| Consolidated Statements of Cash Flows for the years ended May 31, 2024 and 2023                               | F-6  |
| Notes to Consolidated Financial Statements                                                                    | F-7  |
| Unaudited Consolidated Balance Sheets as of February 28, 2025 and May 31, 2024                                | F-19 |
| Unaudited                                                                                                     
 Consolidated Statements of Operations for the nine months ended February 28, 2025 and February 29, 2024       | F-20 |
| Unaudited                                                                                                     
 Consolidated Statements Of Stockholders’ Deficit for the nine months ended February 28, 2025 and February 29, 
 2024                                                                                                          | F-21 |
| Unaudited                                                                                                     
 Consolidated Statements of Cash Flows for the nine months ended February 28, 2025 and February 29, 2024       | F-22 |
| Notes to Consolidated Financial Statements                                                                    | F-23 |

<div align='center'>F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Stockholders and Board of Directors of

DiamiR Biosciences Corp.

Opinion on the Financial Statements

We have audited the accompanying consolidated
balance sheets of DiamiR Biosciences Corp. (the “Company”) as of May 31, 2024 and 2023, the related consolidated statements
of operations, changes in stockholders’ deficit and cash flows for each of the two years in the period ended May 31