Company: APM
Filing Date: 2025-10-06
Form Type: S-4
Source: 0001213900-25-096656
Chunk: 430

Company: Aptorum Group Ltd
Filing Date: 2025-10-06
Form: S-4
Chunk 430
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 of Presentation The unaudited pro forma condensed combined financial statements should be read in conjunction with the historical consolidated financial statements of DiamiR (included herein) as well as those of the Company. The historical consolidated financial statements referred to above for the Company were included in its Annual Report on Form 20 -Ffor the year ended December 31, 2024 and its Current Report on Form 6 -Kfor the six months ended June30, 2025. The historical consolidated financial statements referred to above for DiamiR are contained herein. The unaudited pro forma condensed consolidated statement of financial position reflects the Acquisition as if the Acquisition had been consummated on June30, 2025; and the unaudited pro forma condensed combined statement of operations reflects the Acquisition as if it had been consummated on January 1, 2024. Pro Forma Adjustments The following pro forma adjustments are included in the unaudited pro forma condensed combined financial statements: (a)The Acquisition is considered as a business combination and is accounted for using the acquisition method in accordance with ASC 805 “Business Combinations” as the directors of the Company believe that the Target acquired constitutes a business in accordance with ASC 805. The Acquisition will enable the Group to further its business strategies. Upon completion of the Acquisition, Aptorum would hold 100% of the Target Company’s equity interest and obtain control over the Target Company. Accordingly, the Target Company would become a subsidiary of the Company. For the purpose of preparing the unaudited pro forma financial information, the directors of the Company had assumed that with the exception of intangible assets (details set out below), the pro forma fair value of the identifiable assets and liabilities of the Target Group as at June30, 2025 are substantially the same as their respective carrying amounts as at June30, 2025. The Group has applied the acquisition method in accordance with ASC 805 to account for the Acquisition as if the Acquisition had been completed on January 1, 2024 and the calculation of pro forma goodwill is as follows:

|                                                             |     | US$ (‘000) |        |
|:------------------------------------------------------------|:----|:-----------|-------:|
| Fair value of total consideration (note i)                  |     | $          | 32,835 |
| Less:                                                       |     |            |        |
| Net assets of the Target Group as at June 30, 2025          |     |            |    131 |
| Pro