Company: APM
Filing Date: 2025-11-17
Form Type: F-1
Source: 0001213900-25-111548
Chunk: 388

Company: Aptorum Group Ltd
Filing Date: 2025-11-17
Form: F-1
Chunk 388
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. Basis of Presentation The accompanying unaudited pro forma condensed combined statement of financial position as of June 30, 2025 gives effect to both the Offering and the Acquisition as if each had been consummated on June 30, 2025. The accompanying unaudited pro forma condensed combined statements of operations for the year ended December 31, 2024 and for the six months ended June 30, 2025 give effect to both the Offering and the Acquisition as if each had been consummated on January 1, 2024. The accompanying unaudited pro forma condensed combined statement of financial position as of June 30, 2025 combines the historical consolidated balance sheet of Aptorum as of June 30, 2025 with the historical balance sheet of DiamiR as of May 31, 2025, giving further effect to the pro forma adjustments described in Note (i) to the “ Notes To The Unaudited Pro Forma Condensed Combined Financial Statements”included in this registration statement, as if they had been consummated as of June 30, 2025. The accompanying unaudited pro forma condensed combined statement of operations for the year ended December 31, 2024 combine the historical consolidated statement of operations of Aptorum for the year ended December 31, 2024 and the historical statements of operations of DiamiR for the twelve months ended February 28, 2025 (consisting of the first nine months of its fiscal year ending May 31, 2025 and the last three months of its fiscal year ended May 31, 2024), giving effect to the pro forma adjustments described in Note (i) to the “ Notes To The Unaudited Pro Forma Condensed Combined Financial Statements” included in this registration statement, as if they had been consummated on January 1, 2024, the beginning of the earliest period presented. The unaudited pro forma condensed combined statement of operations for the six months ended June 30, 2025 combine the historical consolidated statement of operations of Aptorum for the six months ended June 30, 2025 and the historical statements of operations of DiamiR for the six months ended May 31, 2025. DiamiR’s revenue and net loss for the three months ended February 28, 2025, amounting to $188,909 and $211,183, respectively, are included in the pro forma condensed combined statements of operations for both