Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063906
Chunk: 395

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 395
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 shareholders are assumed to be converted into Aptorum Class A ordinary shares in the unaudited pro forma financial information as at December 31, 2024. (d)Assumes no Class B Ordinary shares are converted into shares of preferred stock, as provided in the letter of intent. (e)Includes 1,535,000shares issued in a January 2025 private placement. Other than the above adjustments, no 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. 248 EXPERTS The consolidated balance sheets of Aptorum Group Limited as of December31, 2024 and 2023, the related consolidated statements of operations and comprehensive loss, changes in equity and cash flows for each of the three years in the period ended December31, 2024, and the related notes, included herein have been so incorporated in reliance on the report of Marcum Asia CPAs LLP, an independent registered public accounting firm, (which contains an explanatory paragraph relating to the Company’s ability to continue as a going concern as described in Note 2 to the financial statements) appearing in Aptorum’s annual report on Form 20 -Ffor the years then ended, included herein, given on the authority of such firm as experts in accounting and auditing. The consolidated balance sheets of DiamiR Biosciences Corp. as of May 31, 2024 and 2023, and the related consolidated statements of operations, changes in stockholders’ deficit and cash flows for each of the two years in the period ended May31, 2024, included in the Form S -4of Aptorum Group Limited, which is referred to and made a part of this proxy statement/prospectus, have been audited by Marcum LLP, independent registered public accounting firm, as set forth in their report appearing elsewhere herein, which contains an explanatory paragraph relating to substantial doubt about the ability of DiamiR Biosciences Corp. to continue as a going concern as described in Note 2 to the financial statements, and are included in reliance upon such report given on the authority of such firm as experts in accounting and auditing. LEGAL MATTERS Hunter Taubman Fischer & Li LLC will pass upon the validity of Aptorum Delaware common stock offered by this proxy statement/prospectus. 249

WHERE YOU CAN FIND MORE INFORMATION Aptorum is subject to the informational requirements of the Exchange Act and in accordance