Company: APM
Filing Date: 2025-12-05
Form Type: 424B5
Source: 0001213900-25-118752
Chunk: 450

Company: Aptorum Group Ltd
Filing Date: 2025-12-05
Form: 424B5
Chunk 450
---
,239 |
| Gross increases – tax positions in current period |     |   | 155,305 |
| Unrecognized tax benefits, May 31, 2024           |     |   | 372,544 |
| Gross increases – tax positions in current period |     |   |  49,626 |
| Unrecognized tax benefits, May 31, 2025           |     | $ | 422,170 |

The gross increase in unrecognized tax benefits in the years ended May 31, 2024 and 2025 relate to expected current deductions for certain funded research and development expenses subject to interpretations of applicable tax law, in excess of available net operating carryforwards. Future changes in the unrecognized tax benefits would affect the Company’s effective tax rate. In the absence of changes in related rulings or regulations, the Company does not anticipate any such change over the next 12 months.

The Company’s policy is to recognize interest expense and penalties related to income tax matters in income tax expense. As of May 31, 2025 and 2024, accrued interest related to uncertain tax positions amounted to $20,483 and $4,000, respectively.

The Company and its subsidiary are subject to U.S. federal and state income tax, and in the normal course of business, its income tax returns are subject to examination by the relevant taxing authorities. As of May 31, 2025, the 2017 to 2025 tax years remained subject to examination.

<div align='center'>F-21

DIAMIR BIOSCIENCES CORP.
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

NOTE 13 — LOSS PER SHARE

The following common stock equivalents have been excluded from the calculation of loss per share because their effects would be antidilutive:

|                  |     | 2025 |         |     | 2024 |         |
| Stock options    |     |      | 511,950 |     |      | 511,950 |
| Restricted stock |     |      |  88,000 |     |      |  88,000 |
| Warrants         |     |      |       — |     |      |  29,336 |

Additional shares are issuable under the Company’s convertible notes, the amount of which is dependent on future events.

NOTE 14 — DEFINED CONTRIBUTION PLAN

The Company maintains a 401K plan for the benefit of its employees. Company contributions amounted to $5,948 and