Company: APM
Filing Date: 2025-11-17
Form Type: F-1
Source: 0001213900-25-111548
Chunk: 389

Company: Aptorum Group Ltd
Filing Date: 2025-11-17
Form: F-1
Chunk 389
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 the year ended December 31, 2024 and the six months ended May 31, 2025. The unaudited pro forma condensed combined financial statements have been derived from and should be read in connection with:

| ● | the accompanying notes to the unaudited pro forma condensed combined financial statements; |

240

| ● | 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-X as amended by the final rule, Release No. 33-10786 “Amendments to Financial Disclosures about Acquired and Disposed Businesses.” Release No. 33-10786 replaces the existing pro forma adjustment criteria with simplified requirements to depict the accounting for the transactions (“Transaction Accounting Adjustments”) and present the reasonably estimable synergies and other transaction effects that have occurred or are reasonably expected to occur (“Management’s Adjustments”). Transaction Accounting Adjustments have been presented in separate columns, with one column representing the adjustments associated with the Offering and other columns representing the adjustments associated with the Acquisition and related conversion of notes payable in connection with the Acquisition. 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 following the completion of the Acquisition. The pro forma adjustments are subject to material change and are based upon currently available information and certain assumptions that the Company believes are reasonable. There were no significant accounting policy differences or other items which required adjustment in the accompanying unaudited pro forma condensed combined financial statements. UNAUDITED PRO FORMA CONDENSED COMBINED STATEMENT OF FINANCIAL POSITION
AS OF JUNE 30, 2025
(In U.S. dollars except share and per share data)

|                                       |     | Aptorum 6/30/2025 |            |     | DiamiR 5/31/2025 |           |