Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063899
Chunk: 420

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 420
---
 be awarded additional grants.

Management cannot be certain that additional funding
will be available on acceptable terms, or at all. To the extent that the Company raises additional funds by issuing equity securities,
the Company’s shareholders may experience significant dilution. Any debt financing, if available, may involve restrictive covenants
that impact the Company’s ability to conduct business. If the Company is not able to raise additional capital when required or on
acceptable terms, the Company 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 the Company would otherwise seek to develop or commercialize.

These conditions raise substantial doubt about
the Company’s ability to continue as a going concern within twelve months after the date these condensed consolidated financial
statements are available to be issued. The accompanying condensed consolidated financial statements have been prepared assuming the Company
will continue as a going concern, which contemplates, among other things, the realization of assets and satisfaction of liabilities in
the normal course of business. The condensed consolidated financial statements do not include any adjustments that might be necessary
if the Company is unable to continue as a going concern.

<div align='center'>F-23</div>

NOTE 3 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Use of Estimates

The preparation of these consolidated financial
statements in accordance with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated
financial statements and disclosed in the accompanying notes. Actual results may differ from those estimates and such differences may
be material to the consolidated financial statements.

Principles of Consolidation

The accompanying consolidated financial statements
include the accounts of DiamiR Biosciences Corp. and its wholly-owned subsidiary, DiamiR, LLC (collectively referred to as the “Company”).
There are no material intercompany transactions.

Cash and Cash Equivalents

The Company considers all highly liquid debt instruments
with a maturity of three months or less when purchased to be cash equivalents.

Related Parties

Parties are considered related to the Company
if the parties that, directly or indirectly, through one or more intermediaries, control, are controlled by, or are under common control
with the Company. Related parties also include principal owners of