Company: APM
Filing Date: 2025-07-15
Form Type: DRS
Source: 0001213900-25-063906
Chunk: 45

Company: Aptorum Group Ltd
Filing Date: 2025-07-15
Form: DRS
Chunk 45
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31, 2025; provided that the Termination Date may be extended if expressly so agreed in writing by Aptorum and DiamiR. In the event that, the Merger Agreement is terminated for reasons other than DiamiR’s breach or failure to perform, and that Aptorum has raised capital by issuance of its equity securities during the Interim Period, Aptorum agrees to pay in cash to DiamiR, a fee in the amount equal to the higher of (i) 70% of cash that Aptorum has as of the date of Termination, and (ii) $2,000,000 (the “Termination Fee”). In the event that the Merger Agreement is terminated and that Aptorum has not raised capital by issuance of its equity securities during the Interim Period, each party agrees to bear its own expenses incurred with the Merger and the related transactions. Accounting Treatment of the Transaction Aptorum now prepares its financial statements in accordance with GAAP. The Merger will be accounted for in accordance with Topic 805, with Aptorum considered as the accounting acquirer and DiamiR as the accounting acquiree. Accordingly, Aptorum will measure the assets acquired and liabilities assumed at their fair values, including tangible and identifiable intangible assets acquired and liabilities assumed as of the closing date, with limited exceptions to fair value measurement for certain assets acquired and liabilities assumed as specified in Topic 805. Any excess purchase price over the value of assets acquired and liabilities assumed will be recorded as goodwill. 11 CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING STATEMENTS This proxy statement/prospectus and documents incorporated by reference into this proxy statement/prospectus contain certain “forward -lookingstatements” intended to qualify for the safe harbor from liability established by the Exchange Act with respect to the businesses, strategies and plans of Aptorum and DiamiR and the Combined Company following the Merger, their expectations relating to the Merger and the future financial condition and performance of the Combined Company following the Merger. Statements included in or incorporated by reference into this proxy statement/prospectus that are not historical facts, including statements about the beliefs and expectations of the management of each of Aptorum and DiamiR, are forward -lookingstatements. Whenever used, words such as “will likely result,” “is confident that,” “expect,” “expects,” “should,” “could,” “may,” “will continue to,” “believe,” “believes,” “anticipates,” “predicts,” “forecasts,” “