Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063906
Chunk: 425

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 425
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21%. 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 |     | $            | — |     | $            | — |     |              | — |

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         |            |   |     | Year ended   
 December 31, 
 2023         |            |   |     | Year ended   
 December 31, 
 2022         |             |   |
|:--------------------------------------------------------------------------------|:----|:-------------|-----------:|:--|:----|:-------------|-----------:|:--|:----|:-------------|------------:|:--|
| Net loss before tax                                                             |     | $            | (4,157,737 | ) |     | $            | (4,340,975 | ) |     | $            | (11,525,102 | ) |
| Provision for income tax benefit at Hong Kong statutory income tax rate (16.5%) |     |              |   (686,027 | ) |     |              |   (716,261 | ) |     |              |  (1,901,642 | ) |
| Impact of different tax rates in other jurisdictions                            |     |              |    (10,814 | ) |     |              |    (16,272 | ) |     |