Company: APM
Filing Date: 2025-12-05
Form Type: 424B5
Source: 0001213900-25-118752
Chunk: 448

Company: Aptorum Group Ltd
Filing Date: 2025-12-05
Form: 424B5
Chunk 448
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 May 31, 2023, the Company issued 132,000 restricted stock units, vesting upon a change in control or public listing of the Company’s common stock. In the year ended May 31, 2024, concurrent with the modification of stock options described above, the Company terminated outstanding restricted stock units representing 44,000 shares. Vesting of the units is not considered probable and no compensation expense has been recognized through the year ended May 31, 2025. The grant-date fair value and unrecognized compensation expense as of May 31, 2025 related to the restricted stock units amounts to $652,080.

<div align='center'>F-19

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

NOTE 12 — INCOME TAXES

For the years ended May 31, 2025 and 2024, the provision for income taxes consisted of the following:

| Current:       |     | 2025 |        |     | 2024 |         |
|:---------------|:----|:-----|-------:|:----|:-----|--------:|
| Federal        |     | $    | 16,483 |     | $    | 112,947 |
| State          |     |      |  1,456 |     |      |   1,456 |
| Total current  |     |      | 17,939 |     |      | 114,403 |
| Deferred:      |     |      |        |     |      |         |
| Federal        |     |      |      — |     |      |       — |
| State          |     |      |      — |     |      |       — |
| Total deferred |     |      |      — |     |      |       — |
| Total          |     | $    | 17,939 |     | $    | 114,403 |

For the years ended May 31, 2025 and 2024, a reconciliation of the Company’s effective tax rate to the statutory U.S. Federal rate is as follows:

|                                        |     | 2025 |       |    |     | 2024 |       |    |
| Income taxes at Federal statutory rate |     |      |  21.0 | %  |     |      |  21.0 | %  |
| Discounts and interest on notes        |     |