Company: APM
Filing Date: 2025-11-17
Form Type: F-1
Source: 0001213900-25-111548
Chunk: 391

Company: Aptorum Group Ltd
Filing Date: 2025-11-17
Form: F-1
Chunk 391
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 (5,458,245 | ) |
| Comprehensive (loss) income attributable to non-controlling interests        |     |                    |   (110,069 | ) |     |                  |          - |   |     |                      | -        |   |     |       |     |                                 | - |     |                         |        - |   |     |       |     |           |   (110,069 | ) |
| Comprehensive loss attributable to the shareholders of Aptorum Group Limited |     | $                  | (4,168,021 | ) |     | $                |   (652,442 | ) |     | $                    | (202,428 | ) |     |       |     | $                               | - |     | $                       | (545,423 | ) |     |       |     | $         | (5,568,314 | ) |

244 NOTES TO UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL STATEMENTS Description of Transactions and Basis of Presentation The unaudited pro forma condensed combined financial statements should be read in conjunction with the historical consolidated financial statements of DiamiR (included herein) as well as those of the Company. The historical consolidated financial statements referred to above for the Company were included in its Annual Report on Form 20-F for the year ended December 31, 2024 and its Current Report on Form 6-K for the six months ended June 30, 2025. The historical consolidated financial statements referred to above for DiamiR are contained herein. The unaudited pro forma condensed combined statement of financial position reflects the Acquisition as if it had been consummated on June 30, 2025 and the unaudited pro forma condensed combined statements of operations reflect the Acquisition as if it had been consummated on January 1, 2024. Adjustments related to the Acquisition are reflected in the “Other transaction accounting adjustments” column on the pro forma condensed combined financial statements. The unaudited pro forma condensed combined statement of financial position reflects the Offering as if it had been consummated on June 30, 2025 and the unaudited pro forma condensed combined statements of operations reflect the Offering as if it had been consummated on January 1, 2024. Adjustments related to the Offering are reflected in the “Transaction accounting adjustments” column on the pro forma condensed combined financial statements. Transaction Accounting Adjustments The following transaction accounting adjustments are included in the unaudited pro forma