Company: APM
Filing Date: 2025-10-06
Form Type: S-4
Source: 0001213900-25-096656
Chunk: 56

Company: Aptorum Group Ltd
Filing Date: 2025-10-06
Form: S-4
Chunk 56
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 the related transactions. Accounting Treatment of the Transaction Aptorum now prepares its financial statements in accordance with accounting principles generally accepted in the United States of America (“GAAP”). The Merger will be accounted for in accordance with Accounting Standards Codification Topic 805: Business Combination (“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. 12 CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS This proxy statement/prospectus and documents incorporated by reference into this proxy statement/prospectus contain certain “forward -lookingstatements” intended to qualify for the safe harbor from liability established by the Exchange Act with respect to the businesses, strategies and plans of Aptorum and DiamiR and the Combined Company following the Merger, their expectations relating to the Merger and the future financial condition and performance of the Combined Company following the Merger. Statements included in or incorporated by reference into this proxy statement/prospectus that are not historical facts, including statements about the beliefs and expectations of the management of each of Aptorum and DiamiR, are forward -lookingstatements. Whenever used, words such as “will likely result,” “is confident that,” “expect,” “expects,” “should,” “could,” “may,” “will continue to,” “believe,” “believes,” “anticipates,” “predicts,” “forecasts,” “estimates,” “projects,” “potential,” “intends” or similar expressions identifying “forward -lookingstatements,” including the negative of those words and phrases, are forward -lookingstatements. Such forward -lookingstatements are based on management’s current views and assumptions regarding future events, future business conditions and the outlook for Aptorum, DiamiR and the Combined Company based on currently available information. These forward -lookingstatements are not guarantees of future performance, conditions or results, and involve a number of known and unknown risks, uncertainties, assumptions and other important factors, many of which are outside the control of Aptorum’s management team, that could cause actual results to differ materially from the results discussed in the forward -lookingstatements. Actual results may differ materially from the current