Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063899
Chunk: 250

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 250
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Management cannot be certain that
additional funding will be available on acceptable terms, or at all. To the extent that DiamiR raises additional funds by issuing equity
securities, DiamiR’s shareholders may experience significant dilution. Any debt financing, if available, may involve restrictive
covenants that impact DiamiR’s ability to conduct business. If DiamiR is not able to raise additional capital when required or on
acceptable terms, DiamiR may have to (i) significantly delay, scale back or discontinue the development and/or commercialization of one
or more product candidates; (ii) seek collaborators for product candidates at an earlier stage than otherwise would be desirable and on
terms that are less favorable than might otherwise be available; or (iii) relinquish or otherwise dispose of rights to technologies, product
candidates or products that DiamiR would otherwise seek to develop or commercialize.

The consolidated financial statements do not include
any adjustments that might be necessary if DiamiR is unable to continue as a going concern.

Critical Accounting Policies and Significant Judgments and Estimates

DiamiR’s management’s discussion and analysis of financial
condition and results of operations is based on its consolidated financial statements, which have been prepared in accordance with U.S.
generally accepted accounting principles, or GAAP. The preparation of DiamiR’s consolidated financial statements requires us to
make estimates and judgments that affect the reported amounts of assets, liabilities, revenue and expenses and related disclosure of contingent
assets and liabilities. On an ongoing basis, DiamiR evaluates our estimates based on historical experience, known trends and events and
various other factors, which management believes to be reasonable under the circumstances, the results of which form the basis for judgments
about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these
estimates under different assumptions or conditions.

The notes to our audited consolidated
financial statements, which are included elsewhere in this prospectus, contain a summary of DiamiR’s significant accounting policies.
DiamiR considers the following accounting policies and estimates critical to the understanding of the results of its operations.

Founder Contributions

DiamiR was capitalized by
its two founders with a cash contribution by one of its founders of $250,000 for 2,200,000 shares of common stock and a non-cash contribution
by the other founder for 2,000,000 shares of common stock.

The founders subsequently made
contributions to DiamiR