Company: APM
Filing Date: 2025-10-06
Form Type: S-4
Source: 0001213900-25-096656
Chunk: 428

Company: Aptorum Group Ltd
Filing Date: 2025-10-06
Form: S-4
Chunk 428
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 DiamiR’s revenue and net loss for the three months ended February28, 2025, amounting to $188,909 and $211,183, respectively, are included in the pro forma consolidated combined statements of operations for both the year ended December31, 2024 and the six months ended May31, 2025. The unaudited pro forma consolidated combined financial statements have been derived from and should be read in connection with: •the accompanying notes to the unaudited pro forma consolidated combined financial statements; •the historical audited consolidated financial statements of Aptorum as of and for the year ended December31, 2024 and the related notes included in this proxy statement/prospectus; •the historical unaudited financial statements of Aptorum as of and for the six months ended June30, 2025 and the related notes included in this proxy statement/prospectus; •the historical audited financial statements of DiamiR as of and for the year ended May31, 2025 and the related notes included this proxy statement/prospectus; •the sections entitled “Aptorum Management’s Discussion and Analysis of Financial Condition and Results of Operations of Aptorum,” “Management’s Discussion and Analysis of Financial Condition and Results of Operations of DiamiR,”and other financial information relating to Aptorum and DiamiR. The unaudited pro forma condensed combined financial information has been prepared in accordance with Article 11 of Regulation S -Xas amended by the final rule, Release No. 33 -10786“Amendments to Financial Disclosures about Acquired and Disposed Businesses.” Release No. 33 -10786replaces the existing pro forma adjustment criteria with simplified requirements to depict the accounting for the transaction (“Transaction Accounting 254 Adjustments”) and present the reasonably estimable synergies and other transaction effects that have occurred or are reasonably expected to occur (“Management’s Adjustments”). These pro forma adjustments were presented in separate columns after the presentation of the combined historical information of the Company and its subsidiaries and the Target Company and its subsidiaries. The Company has elected not to present Management’s Adjustments and will only be presenting Transaction Accounting Adjustments in the unaudited pro forma condensed combined financial information. The unaudited pro forma condensed combined financial information does not reflect future events that may occur after the Acquisition. The unaudited pro forma condensed combined financial information is provided for informational purposes only and is not necessarily indicative of a true picture of the financial position and the results of operations of the combined companies