Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063906
Chunk: 308

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 308
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 the assets acquired at their estimated fair values. The following table summarizes the purchase price allocation:

| Assets acquired:            |     | Estimated  
 fair value |         |
|:----------------------------|:----|:-----------|--------:|
| Property and equipment      |     | $          | 102,239 |
| Certifications and licenses |     |            | 197,761 |
| Total assets acquired       |     | $          | 300,000 |

Certifications and licenses represent the laboratory’s CLIA certification and its state operating licenses and intangible assets, which are transferable together with other related acquired assets and operations under certain conditions. DiamiR intends to use the certification and licenses to provide future proprietary and other testing services and have not identified any plans, regulatory restrictions, competition, significant maintenance costs or other factors that would limit their useful lives. Accordingly, DiamiR considers them to be indefinite -livedassets and do not amortize them. It will periodically evaluate the assets for impairment and may record charges, if and when an impairment is identified based on changes in the factors described above or on future economic or operating developments. The estimated useful lives of the property and equipment is three to seven years. Recently Issued Accounting Pronouncements In November 2024, the FASB issued Accounting Standards Update No. 2024 -03, Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Topic 220): Disaggregation of Income Statement Expenses (“ASU 2024 -03”). ASU 2024 -03requires additional disclosure of certain amounts included in the expense captions presented on the condensed consolidated statement of operations as well as disclosures about selling expenses. The ASU is effective on a prospective basis, with the option for retrospective application, for annual periods beginning after December 15, 2026 and interim reporting periods beginning after December 15, 2027. DiamiR is currently evaluating the impact of ASU 2024 -03on its condensed consolidated financial statements and related disclosures. There are no other recently issued accounting pronouncements that DiamiR believes might have a material impact on its financial position or results of operations.

180 DIAMIR BUSINESS DiamiR conducts all of its operations through its wholly -ownedoperating subsidiary, DiamiR, LLC (“DiamiR, LLC”), which is a molecular diagnostic company initially focused on development and commercialization of innovative blood -basedtests for minimally invasive risk assessment and monitoring of Mild Cognitive Impairment (MCI), Alzheimer’s disease