Company: APM
Filing Date: 2025-10-06
Form Type: S-4
Source: 0001213900-25-096656
Chunk: 468

Company: Aptorum Group Ltd
Filing Date: 2025-10-06
Form: S-4
Chunk 468
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 Singapore is subject to income taxes within Singapore at the applicable tax rate on taxable income. All the Singapore subsidiaries that are not entitled to any tax holiday were subject to income tax at a rate of %. The subsidiary in Singapore did not have assessable profits that were derived from Singapore during the years ended December 31, 2024, 2023 and 2022. Therefore, no Singapore profit tax has been provided for in the periods presented. Our returns for 2020 and subsequent tax years remain subject to examination by the Singapore tax authority.

United States (Nevada):in accordance with the relevant tax laws and regulations of the United States, a company registered in the United States is subject to income taxes within the United States at the applicable tax rate on taxable income. All the United States subsidiaries in Nevada that are not entitled to any tax holiday were subject to income tax at a rate of %. The subsidiary in the United States did not have assessable profits that were derived from the United States during the years ended December 31, 2024, 2023 and 2022. Therefore, no United States profit tax has been provided for in the periods presented. Our returns for 2021 and subsequent tax years remain subject to examination by Internal Revenue Service.

The components of the provision for Income taxes expenses are:

|                            |     | Year ended   
 December 31, 
 2024         |   |     | Year ended   
 December 31, 
 2023         |   |     | Year ended   
 December 31, 
 2022         |   |
|:---------------------------|:----|:-------------|:--|:----|:-------------|:--|:----|:-------------|:--|
| Current                    |     | $            | — |     | $            | — |     | $            | — |
| Deferred                   |     |              | — |     |              | — |     |              | — |
| Total income taxes expense |     | $            | — |     | $            | — |     |              | — |

F-21

APTORUM GROUP LIMITED
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS
(Stated in U.S. Dollars) 11. INCOME TAXES (cont.)

The reconciliation of income taxes expenses computed at the Hong Kong statutory tax rate applicable to income tax expense is as follows:

|                                                                                 |     | Year ended   
 December 31, 
 2024         |            |   |     |