Company: APM
Filing Date: 2025-12-05
Form Type: 424B5
Source: 0001213900-25-118752
Chunk: 444

Company: Aptorum Group Ltd
Filing Date: 2025-12-05
Form: 424B5
Chunk 444
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 38,508 |     | $ | 23,232 |
| Amortization of discount |     |   | 43,538 |     |   | 25,367 |
| Total                    |     | $ | 82,046 |     | $ | 48,599 |

<div align='center'>F-16

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

NOTE 9 — LEASES

As of May 31, 2023, the Company had a lease for laboratory space with a term of one year and a one-year Company renewal option. The Company renewed the lease on a one-year basis in each of the years ended May 31, 2024 and 2025. The Company considers exercise of its renewal options to be probable. Accordingly, it has recorded right of use assets and lease liabilities related to the lease.

The lease agreement does not provide an implicit borrowing rate; therefore, an internal incremental borrowing rate is determined based on information available at lease commencement date for purposes of determining the present value of lease payments and recording lease liabilities. In determining this rate, the Company estimated the rate of interest it would pay on collateralized loans with similar payment terms, in a similar economic environment, by reference to comparable lessee companies.

Supplemental cash flow information and non-cash activity related to leases include the following in the years ended May 31:

|                                                     |     |   |   2025 |     |   |   2024 |
|:----------------------------------------------------|:----|:--|-------:|:----|:--|-------:|
| Cash paid on operating lease liabilities            |     | $ | 42,052 |     | $ | 40,827 |
| Right of use assets acquired under operating leases |     | $ | 39,083 |     | $ | 37,319 |

Lease terms and assumed discount rates are as follows:

|                    |     | May 31,   
 2025      |     | May 31, 
 2024    |           |   |
|:-------------------|:----|:----------|:----|:--------|----------:|:--|
| Average lease term |     | 1.6 years |     |         | 1.6 years |   |
| Discount rate      |     | 10%       |     |         |        10 | % |

Minimum lease payments under leases