Company: APM
Filing Date: 2025-12-05
Form Type: 424B5
Source: 0001213900-25-118752
Chunk: 198

Company: Aptorum Group Ltd
Filing Date: 2025-12-05
Form: 424B5
Chunk 198
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 97,253 |     |   |      213,701 |
| Travelling expenses                           |     |   |          205 |     |   |       59,874 |
| Amortization and depreciation                 |     |   |        3,480 |     |   |       53,799 |
| Insurance                                     |     |   |      335,616 |     |   |      474,746 |
| Advertising and marketing expenses            |     |   |            - |     |   |       48,982 |
| Write-off of prepayment and other receivables |     |   |        9,782 |     |   |            - |
| Other expenses                                |     |   |       14,802 |     |   |      186,098 |
| Total General and Administrative Fees         |     | $ |      669,486 |     | $ |    1,930,637 |

Legal and professional fees

For the years ended December 31, 2024, and 2023, the legal and professional
fees were $803,285 and $2,538,161, respectively. The decrease in legal and professional fees was primarily attributed to the lack of non-routine
activities that were present in the same period last year, such as the implementation of reverse stock split, and amendments to the memorandum
and articles of association. The absence of such non-routine exercises in the current period has resulted in a decrease in legal and professional
fees.

Other operating expenses

For the years ended December 31, 2024, and 2023, the other operating
expenses was $272,609 and $1,067,690, respectively. The decrease in other operating expenses was primarily due to the decrease in impairment
loss of long-lived assets since the majority of long-lived assets were impaired in prior year and no such large impairment in current
year.

Other (expense) income, net

For the years ended December 31, 2024, and 2023, the other expense,
net, was $217,196 and other income, net, was $6,383,276, respectively. The changes from other income in 2023 to other expense in 2024
was mainly due to there was a one-off unrealized gain from fair value change of the long-term investments, amounted to $6.4 million in
prior year, which there are no such gain in current year