0001213900-22-060656 | 6-K | XBRL Viewer

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Document And Entity Information	6 Months Ended
Document And Entity Information	Jun. 30, 2022
Document Information Line Items
Entity Registrant Name	Aptorum Group Limited
Document Type	6-K
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0001734005
Document Period End Date	Jun. 30, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Entity File Number	001-38764

Condensed Consolidated Balance Sheets - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Current assets:
Cash	$ 4,065,788	$ 8,131,217
Restricted cash	3,130,270	130,270
Accounts receivable	71,814	78,722
Inventories	29,704	35,775
Marketable securities, at fair value	153,905	236,615
Amounts due from related parties	141,457	47,754
Due from brokers	76,330	76,380
Loan receivable from a related party	657,404	3,358,089
Other receivables and prepayments	997,900	593,478
Total current assets	9,324,572	12,688,300
Property, plant and equipment, net	3,331,498	3,731,116
Operating lease right-of-use assets	495,415	154,439
Long-term investments	9,744,985	4,156,907
Intangible assets, net	826,184	880,256
Long-term deposits	295,891	296,225
Total Assets	24,018,545	21,907,243
Current liabilities:
Amounts due to related parties	46	11,389
Accounts payable and accrued expenses	4,843,862	4,172,565
Finance lease liabilities, current	22,106	47,923
Operating lease liabilities, current	339,649	145,391
Loan payables	3,000,000
Total current liabilities	8,205,663	4,377,268
Operating lease liabilities, non-current	163,906	23,853
Total Liabilities	8,369,569	4,401,121
Commitments and contingencies
EQUITY
Class A Ordinary Shares ($1.00 par value; 60,000,000 shares authorized, 13,265,503 and 13,202,408 shares issued and outstanding as of June 30, 2022 and December 31, 2021, respectively)	13,265,503	13,202,408
Class B Ordinary Shares ($1.00 par value; 40,000,000 shares authorized, 22,437,754 shares issued and outstanding as of June 30, 2022 and December 31, 2021)	22,437,754	22,437,754
Additional paid-in capital	44,336,942	43,506,717
Accumulated other comprehensive income (deficit)	29,327	(2,019)
Accumulated deficit	(57,422,767)	(55,537,515)
Total equity attributable to the shareholders of Aptorum Group Limited	22,646,759	23,607,345
Non-controlling interests	(6,997,783)	(6,101,223)
Total equity	15,648,976	17,506,122
Total Liabilities and Equity	$ 24,018,545	$ 21,907,243

Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Jun. 30, 2022	Dec. 31, 2021
Class A Ordinary Shares
Ordinary shares par value (in Dollars per share)	$ 1	$ 1
Ordinary shares authorized	60,000,000	60,000,000
Ordinary shares issued	13,265,503	13,202,408
Ordinary shares outstanding	13,265,503	13,202,408
Class B Ordinary Shares
Ordinary shares par value (in Dollars per share)	$ 1	$ 1
Ordinary shares authorized	40,000,000	40,000,000
Ordinary shares issued	22,437,754	22,437,754
Ordinary shares outstanding	22,437,754	22,437,754

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Revenue
Healthcare services income	$ 527,462	$ 637,784
Operating expenses
Costs of healthcare services	(529,991)	(629,987)
Research and development expenses	(4,509,303)	(5,508,356)
General and administrative fees	(2,400,418)	(2,564,117)
Legal and professional fees	(1,356,164)	(1,240,512)
Other operating expenses	(183,104)	(189,125)
Total operating expenses	(8,978,980)	(10,132,097)
Other income (loss)
Loss on investments in marketable securities, net	(82,710)	(7,565,273)
Gain on non-marketable investment, net	5,588,078
Loss on investments in derivatives, net		(4,289)
Gain on use of digital currencies		4,918
Interest income (expense), net	149,734	(126,102)
Sundry income	66,628	82,652
Total other income (loss), net	5,721,730	(7,608,094)
Net loss	(2,729,788)	(17,102,407)
Less: net loss attributable to non-controlling interests	(844,536)	(1,020,983)
Net loss attributable to Aptorum Group Limited	$ (1,885,252)	$ (16,081,424)
Net loss per share – basic and diluted (in Dollars per share)	$ (0.05)	$ (0.47)
Weighted-average shares outstanding – basic and diluted (in Shares)	35,682,652	34,280,137
Net loss	$ (2,729,788)	$ (17,102,407)
Other comprehensive income (loss)
Exchange differences on translation of foreign operations	31,346	(25,029)
Other comprehensive income (loss)	31,346	(25,029)
Comprehensive loss	(2,698,442)	(17,127,436)
Less: comprehensive loss attributable to non-controlling interests	(844,536)	(1,020,983)
Comprehensive loss attributable to the shareholders of Aptorum Group Limited	$ (1,853,906)	$ (16,106,453)

Condensed Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Parentheticals) - $ / shares	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Statement of Comprehensive Income [Abstract]
Net loss per share – basic and diluted	$ (0.05)	$ (0.47)
Weighted-average shares outstanding – basic and diluted (in Shares)	35,682,652	34,280,137

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

Condensed Consolidated Statements of Changes in Equity - USD ($)	Class A Ordinary Shares	Class B Ordinary Shares	Additional Paid-in Capital Amount	Accumulated deficit Amount	Accumulated other comprehensive income (loss) Amount	Non- controlling interests Amount	Total
Balance at Dec. 31, 2020	$ 11,584,324	$ 22,437,754	$ 38,247,903	$ (30,489,126)	$ 53,296	$ (3,681,858)	$ 38,152,293
Balance (in Shares) at Dec. 31, 2020	11,584,324	22,437,754
Issuance of shares to non-controlling interest			34,133			(34,133)
Net loss				(16,081,424)		(1,020,983)	(17,102,407)
Issuance of Class A Ordinary Shares	$ 1,387,925		2,612,075				4,000,000
Issuance of Class A Ordinary Shares (in Shares)	1,387,925
Share-based compensation			712,919				712,919
Exercise of share options	$ 158,125		441,010				599,135
Exercise of share options (in Shares)	158,125
Exercise of warrants	$ 40,000		90,012				130,012
Exercise of warrants (in Shares)	40,000
Disposal of subsidiaries under common control transaction			303,419		(5,386)	(300,000)	(1,967)
Exchange difference on translation of foreign operations					(19,643)		(19,643)
Balance at Jun. 30, 2021	$ 13,170,374	$ 22,437,754	42,441,471	(46,570,550)	28,267	(5,036,974)	26,470,342
Balance (in Shares) at Jun. 30, 2021	13,170,374	22,437,754
Balance at Dec. 31, 2021	$ 13,202,408	$ 22,437,754	43,506,717	(55,537,515)	(2,019)	(6,101,223)	17,506,122
Balance (in Shares) at Dec. 31, 2021	13,202,408	22,437,754
Issuance of shares to non-controlling interest			52,024			(52,024)
Net loss				(1,885,252)		(844,536)	(2,729,788)
Share-based compensation			683,330				683,330
Exercise of share options	$ 63,095		94,871				157,966
Exercise of share options (in Shares)	63,095
Exchange difference on translation of foreign operations					31,346		31,346
Balance at Jun. 30, 2022	$ 13,265,503	$ 22,437,754	$ 44,336,942	$ (57,422,767)	$ 29,327	$ (6,997,783)	$ 15,648,976
Balance (in Shares) at Jun. 30, 2022	13,265,503	22,437,754

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities
Net loss	$ (2,729,788)	$ (17,102,407)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization and depreciation	582,706	596,864
Share-based compensation	683,330	712,919
Loss on investments in marketable securities, net	82,710	7,565,273
Gain on non-marketable investment, net	(5,588,078)
Loss on investments in derivatives, net		4,289
Gain on use of digital currencies		(4,918)
Settlement of service fee by tokens and digital currencies		10,457
Operating lease cost	183,179	212,640
Impairment loss of other receivables and prepayment		80,000
Interest income	(151,839)	(2,905)
Interest expense	1,000	126,417
Accretion of finance lease liabilities	1,105	2,590
Changes in operating assets and liabilities:
Accounts receivable	6,908	15,128
Inventories	6,071	6,348
Other receivables and prepayments	(403,614)	502,815
Long-term deposits	21,872
Due from brokers	50	(4)
Amounts due from related parties	(97,703)	(1,923)
Amounts due to related parties	(12,343)	(138,582)
Accounts payable and accrued expenses	690,988	867,090
Operating lease liabilities	(189,844)	(206,126)
Net cash used in operating activities	(6,913,290)	(6,754,035)
Cash flows from investing activities
Loan to related parties	(103,789)
Loan repayment from a related party	2,965,803
Purchases of property, plant and equipment	(150,554)	(5,278)
Proceeds from sale of marketable securities		20,116,734
Disposal of subsidiary, net of cash disposed		(113,828)
Purchases of intangible assets		(6,026)
Net cash provided by investing activities	2,711,460	19,991,602
Cash flows from financing activities
Loan from banks	3,000,000
Exercise of options and warrants	157,963	130,012
Payment of finance lease obligations	(26,922)	(26,922)
Proceeds from issuance of subsidiaries’ shares	5,360
Loan from a related party		3,500,000
Repayment of loan from related parties		(4,400,000)
Proceeds from issuance of Class A Ordinary Shares and warrants, net		4,000,000
Net cash provided by financing activities	3,136,401	3,203,090
Net increase (decrease) in cash and restricted cash	(1,065,429)	16,440,657
Cash and restricted cash- Beginning of period	8,261,487	3,625,356
Cash and restricted cash - End of period	7,196,058	20,066,013
Supplemental disclosures of cash flow information
Interest paid		133,623
Income taxes paid
Reconciliation of cash and restricted cash
Cash	4,065,788	19,935,888
Restricted cash	3,130,270	130,125
Total cash and restricted cash shown on the condensed consolidated statements of cash flows	$ 7,196,058	$ 20,066,013

Organization

6 Months Ended

Jun. 30, 2022

Accounting Policies [Abstract]

ORGANIZATION

1. ORGANIZATION

The condensed consolidated financial statements include the financial statements of Aptorum Group Limited (the “Company”) and its subsidiaries. The Company and its subsidiaries are hereinafter collectively referred to as the “Group”.

The Company, formerly known as APTUS Holdings Limited and STRIKER ASIA OPPORTUNITIES FUND CORPORATION, is a company incorporated on September 13, 2010 under the laws of the Cayman Islands with limited liability.

The Company researches and develops life science and biopharmaceutical products within its wholly-owned subsidiary, Aptorum Therapeutics Limited, formerly known as APTUS Therapeutics Limited (“Aptorum Therapeutics”) and its indirect subsidiary companies (collectively, “Aptorum Therapeutics Group”).

Liquidity

6 Months Ended

Jun. 30, 2022

Liquidity [Abstract]

LIQUIDITY

2. LIQUIDITY

The Group reported a net loss of $2,729,788 and net operating cash outflow of $6,913,290 for the six months ended June 30, 2022. In addition, the Group had an accumulated deficit of $57,422,767 as of June 30, 2022. The Group’s operating results for future periods are subject to numerous uncertainties and it is uncertain if the Group will be able to reduce or eliminate its net losses for the foreseeable future. If management is not able to generate significant revenues from its product candidates currently in development, the Group may not be able to achieve profitability.

The Group’s principal sources of liquidity have been cash and line of credit facility from related parties and banks. As of the date of issuance of the condensed consolidated financial statements, the Group has approximately $4 million of restricted and unrestricted cash and approximately $12 million of undrawn line of credit facility from related parties. In addition, the Group will need to maintain its operating costs at a level through strict cost control and budget to ensure operating costs will not exceed such aforementioned sources of funds to continue as a going concern for a period within 12 months after the issuance of its condensed consolidated financial statements.

The Group believes that available cash, together with the efforts from aforementioned management plan and actions, should enable the Group to meet current anticipated cash needs for at least the next 12 months after the date that the condensed consolidated financial statements are issued and the Group has prepared the condensed consolidated financial statements on a going concern basis. We may, however, need additional capital in the future to fund our continued operations. If we determine that our cash requirements exceed the amount of cash and cash equivalents we have at the time, we may seek to issue equity or debt securities or obtain credit facilities. The issuance and sale of additional equity or convertible debts would result in further dilution to our shareholders. The incurrence of indebtedness would result in increased fixed obligations and could result in operating covenants that might restrict our operations. We cannot assure you the financing will be available in amounts or on terms acceptable to us, if at all.

Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2022

Accounting Policies [Abstract]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Principles of presentation and consolidation

The condensed consolidated financial statements of the Group are presented on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and include the accounts of the Company, its direct and indirect wholly and majority owned subsidiaries. In accordance with the provisions of Accounting Standards Codification (“ASC”) 810, Consolidation, we consolidate any variable interest entity (“VIE”) of which we are the primary beneficiary. The typical condition for a controlling financial interest ownership is holding a majority of the voting interests of an entity; however, a controlling financial interest may also exist in entities, such as VIEs, through arrangements that do not involve controlling voting interests. ASC 810 requires a variable interest holder to consolidate a VIE if that party has the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and the obligation to absorb losses of the VIE that could potentially be significant to the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE. We do not consolidate a VIE in which we have a majority ownership interest when we are not considered the primary beneficiary. We have determined that we are not the primary beneficiary of one of the VIE (see Note 12, Variable Interest Entity). We evaluate our relationships with the VIE on an ongoing basis to determine whether we become the primary beneficiary. All material intercompany balances and transactions have been eliminated in preparation of the consolidated financial statements.

Use of estimates

The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements as well as income and expenses during the reporting period. Significant accounting estimates reflected in the Group’s condensed consolidated financial statements include valuation of equity securities, fair value of investments in securities, finance lease, warrants and share options, the useful lives of intangible assets and property, plant and equipment, impairment of long-lived assets, valuation allowance for deferred tax assets, and collectability of receivables. Actual results could differ from those estimates.

Marketable securities

Marketable securities are publicly traded stocks measured at fair value and classified within Level 1 and 2 in the fair value hierarchy because the Group either uses quoted prices for identical assets in active markets, inputs that are based upon quoted prices for similar instruments in active markets, or quoted prices for identical assets in markets with insufficient volume or infrequent transaction (less active markets).

Long-term investments

The Group’s long-term investments consist of equity method investment in common stocks and non-marketable investments in non-redeemable preferred shares of privately-held companies that are not required to be consolidated under the variable interest or voting models. Long-term investments are classified as non-current assets on the condensed consolidated balance sheets as those investments do not have stated contractual maturity dates.

Non marketable investments

The non-marketable equity securities not accounted for under the equity method are measured at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for identical or similar investments of the same issuer. Adjustments are determined primarily based on a market approach as of the transaction date.

Equity method investment – Fair value option

The Group elects the fair value option for an investment that would otherwise be accounted for using the equity method of accounting. Such election is irrevocable and is applied on an investment by investment basis at initial recognition. The fair value of such investments is based on quoted prices in an active market, if any, or recent orderly transactions for identical or similar investment of the same issuer. Changes in the fair value of these equity method investments are recognized in other income (loss), net in the condensed consolidated statement of operations.

Operating leases

At the inception of a contract, the Group determines if the arrangement is, or contains, a lease. Operating lease liabilities are recognized at lease commencement based on the present value of lease payments over the lease term. Operating lease right-of-use assets are initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred and less any lease incentives received. As the rate implicit in the lease cannot be readily determined, the Group uses incremental borrowing rate at the lease commencement date in determining the imputed interest and present value of lease payments. The incremental borrowing rate is determined based on the rate of interest that the Group would have to pay to borrow an amount equal to the lease payments on a collateralized basis over a similar term in a similar economic environment. The lease term for all of the Group’s leases includes the non-cancellable period of the lease plus any additional periods covered by either a Group’s option to extend (or not to terminate) the lease that the Group is reasonably certain to exercise, or an option to extend (or not to terminate) the lease controlled by the lessor. For operating leases, the Group recognizes a single lease cost on a straight-line basis over the remaining lease term.

The Group has elected not to recognize right-of-use assets or lease liabilities for leases with an initial term of 12 months or less and the Group recognizes lease expense for these leases on a straight-line basis over the lease terms.

Revenue recognition

Revenues are derived from healthcare services rendered to patients for healthcare consultation and medical treatment. Revenue is reported at the amount that reflects the consideration to which the Group expects to be entitled in exchange for providing healthcare services.

The Group recognizes revenue as its performance obligations are completed. Healthcare services are treated as a single performance obligation satisfied at a point in time because the performance obligations are generally satisfied less than one day.

The Group determines the transaction price based on established billing rates. The Group considers the patient's ability and intent to pay the amount of consideration upon admission. Subsequent changes resulting from a patient’s ability to pay are recorded as bad debt expense, which is included as a component of other operating expenses in the condensed consolidated statements of operations. During the six months ended June 30, 2022 and 2021, the bad debt expenses were $71 and nil respectively.

Recently adopted accounting pronouncements

In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): “Simplifying the Accounting for Income Taxes” (“ASU 2019-12”), which simplifies the accounting for income taxes. The Group adopted this standard effective January 1, 2022. The adoption does not have a material effect on the Group’s condensed consolidated financial statements.

In May 2021, the FASB issued ASU No. 2021-04, Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. The ASU addresses the previous lack of specific guidance in the accounting standards codification related to modifications or exchanges of freestanding equity-classified written call options (such as warrants) by specifying the accounting for various modification scenarios. The Group adopted this standard effective January 1, 2022. The adoption does not have a material effect on the Group’s condensed consolidated financial statements.

In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832). This ASU requires business entities to disclose information about government assistance they receive if the transactions were accounted for by analogy to either a grant or a contribution accounting model. The disclosure requirements include the nature of the transaction and the related accounting policy used, the line items on the balance sheets and statements of operations that are affected and the amounts applicable to each financial statement line item and the significant terms and conditions of the transactions. The Group adopted this standard effective January 1, 2022. The adoption does not have a material effect on the Group’s condensed consolidated financial statements.

Revenue

6 Months Ended

Jun. 30, 2022

Revenue [Abstract]

REVENUE

4. REVENUE

For the six months ended June 30, 2022 and 2021, all revenue came from provision of healthcare services in Hong Kong.

Investment and Fair Value Measurement

6 Months Ended

Jun. 30, 2022

Fair Value Disclosures [Abstract]

INVESTMENT AND FAIR VALUE MEASUREMENT

5. INVESTMENT AND FAIR VALUE MEASUREMENT

Assets Measured at Fair Value on a Recurring Basis

The following table provides the assets and liabilities carried at fair value measured on a recurring basis as of June 30, 2022 and December 31, 2021:

June 30, 2022 (unaudited) Level 1 Level 2 Level 3 Total

Current Assets

Marketable securities

Common stocks $ 9,914 $ 143,991 $
-
$ 153,905

Non-current Assets

Long-term investments

Common stocks $
-
$
-
$ 77,200 $ 77,200

Total assets at fair value $ 9,914 $ 143,991 $ 77,200 $ 231,105

December 31, 2021	Level 1		Level 2		Level 3		Total
Current Assets
Marketable securities
Common stocks	$	23,527	$	213,088	$	-	$	236,615
Non-current Assets
Long-term investments
Common stocks	$	-	$	-	$	77,200	$	77,200
Total assets at fair value	$	23,527	$	213,088	$	77,200	$	313,815

The following is a reconciliation of Level 3 assets measured and recorded at fair value on a recurring basis for the six months ended June 30, 2022 and 2021:

	Common Stocks
Balance at January 1, 2022	$	77,200
Change in unrealized appreciation		-
Balance at June 30, 2022 (Unaudited)	$	77,200
Net change in unrealized appreciation relating to investments still held at June 30, 2022		-

	Warrants
Balance at January 1, 2021	$	4,289
Change in unrealized depreciation		(4,289	)
Balance at June 30, 2021 (Unaudited)	$	-
Net change in unrealized depreciation relating to investments still held at June 30, 2021		-

The following table presents the quantitative information about the Group’s Level 3 fair value measurements of investment as of June 30, 2022 and December 31, 2021, which utilized significant unobservable internally-developed inputs:

June 30, 2022
(Unaudited)

Valuation technique

Unobservable input

Range

(weighted average)

Common stocks

Recent transactions

Recent transaction price

$0.0001 - $0.01

December 31, 2021

Valuation technique

Unobservable input

Range

(weighted average)

Common stocks

Recent transactions

Recent transaction price

$0.0001 - $0.01

Non-marketable investments

The Group’s non-marketable investments are investments in privately held companies without readily determinable fair values. The carrying value of the non-marketable investments are adjusted based on price changes from observable transactions of identical or similar securities of the same issuer (referred to as the measurement alternative) or for impairment if the carrying amount of the non-marketable investments may not be fully recoverable. Any changes in carrying value are recorded within other income (loss), net in the condensed consolidated statements of operations.

The following is a summary of annual upward or downwards adjustments and impairment recorded in other income (loss), net, during the six months ended June 30, 2022 and 2021:

	June 30, 2022			June 30, 2021
	(Unaudited)			(Unaudited)
Upward adjustments	$	6,108,899		$	-
Downward adjustments and impairment		(520,821	)		-
Gain on investment in non-marketable security, net	$	5,588,078		$	-

During the six months ended June 30, 2022 and 2021, the Group did not sell any non-marketable investments. The whole amounts of gain on investment in non-marketable security, net represented the unrealized gains and losses on non-marketable investments held as of June 30, 2022 and 2021.

The following table summarizes the total carrying value of the non-marketable investments held as of June 30, 2022 and December 31, 2021 including cumulative unrealized upward or downward adjustments and impairment made to the initial cost basis of the investments:

	June 30, 2022			December 31, 2021
	(Unaudited)
Initial cost basis	$	4,079,707		$	4,079,707
Upward adjustments		6,108,899			-
Downward adjustments and impairment		(520,821	)		-
Total carrying value at the end of the period	$	9,667,785		$	4,079,707

The Group did not transfer any non-marketable investments into marketable securities during the six months ended June 30, 2022 and 2021.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Other Receivables and Prepayments

6 Months Ended

Jun. 30, 2022

Other Receivables and Prepayments [Abstract]

OTHER RECEIVABLES AND PREPAYMENTS

6. OTHER RECEIVABLES AND PREPAYMENTS

Other receivables and prepayments as of June 30, 2022 and December 31, 2021 consisted of:

	June 30, 2022		December 31, 2021
	(Unaudited)
Prepaid research and development expenses	$	520,656	$	314,165
Prepaid insurance		245,617		92,035
Prepaid service fee		177,498		90,857
Rental deposits		14,783		12,011
Prepaid rental expenses		12,923		13,205
Other receivables		2,489		47,697
Others		23,934		23,508
	$	997,900	$	593,478

Property, Plant and Equipment, Net

6 Months Ended

Jun. 30, 2022

Property, Plant and Equipment [Abstract]

PROPERTY, PLANT AND EQUIPMENT, NET

7. PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment as of June 30, 2022 and December 31, 2021 consisted of:

	June 30, 2022		December 31, 2021
	(Unaudited)
Computer equipment	$	85,495	$	85,495
Furniture, fixture, and office and medical equipment		298,738		264,123
Leasehold improvements		542,514		542,514
Laboratory equipment		4,273,465		4,179,064
Motor vehicle under finance leases		239,093		239,093
Assets in construction		1,899,169		1,899,169
		7,338,474		7,209,458
Less: accumulated depreciation		4,006,976		3,478,342
Property, plant and equipment, net	$	3,331,498	$	3,731,116

Depreciation expenses for property, plant and equipment amounted to $528,634 and $543,152 for the six months ended June 30, 2022 and 2021, respectively.

During the six months ended June 30, 2022 and 2021, no impairment loss or gain or loss from disposal was recorded.

Long-Term Deposits

6 Months Ended

Jun. 30, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

LONG-TERM DEPOSITS

8. LONG-TERM DEPOSITS

Long-term deposits as of June 30, 2022 and December 31, 2021 consisted of:

	June 30, 2022		December 31, 2021
	(Unaudited)
Rental deposits	$	127,303	$	149,175
Prepayments for equipment		168,588		147,050
	$	295,891	$	296,225

Accounts Payable and Accrued Expenses

6 Months Ended

Jun. 30, 2022

Payables and Accruals [Abstract]

ACCOUNTS PAYABLE AND ACCRUED EXPENSES

9. ACCOUNTS PAYABLE AND ACCRUED EXPENSES

Accounts payable and accrued expenses as of June 30, 2022 and December 31, 2021 consisted of:

	June 30, 2022		December 31, 2021
	(Unaudited)
Deferred bonus and salaries payable	$	3,884,123	$	3,173,739
Research and development expenses payable		636,524		519,012
Professional fees payable		159,290		166,190
Cost of healthcare services payable		88,718		142,968
Insurance expenses payable		-		35,010
Others		75,207		135,646
	$	4,843,862	$	4,172,565

Income Taxes

6 Months Ended

Jun. 30, 2022

Income Tax Disclosure [Abstract]

INCOME TAXES

10. INCOME TAXES

The Company and its subsidiaries file tax returns separately.

Income taxes

Cayman Islands: under the current laws of the Cayman Islands, the Company and its subsidiaries in the Cayman Islands are not subject to taxes on their income and capital gains.

Hong Kong: in accordance with the relevant tax laws and regulations of Hong Kong, a company registered in Hong Kong is subject to income taxes within Hong Kong at the applicable tax rate on taxable income. All the Hong Kong subsidiaries that are not entitled to any tax holiday were subject to income tax at a rate of 16.5%. The subsidiaries of the Group in Hong Kong did not have assessable profits that were derived Hong Kong during the six months ended June 30, 2022 and 2021. Therefore, no Hong Kong profit tax has been provided for in the periods presented.

United Kingdom: in accordance with the relevant tax laws and regulations of United Kingdom, a company registered in the United Kingdom is subject to income taxes within the United Kingdom at the applicable tax rate on taxable income. All the United Kingdom subsidiaries that are not entitled to any tax holiday were subject to income tax at a rate of 19%. The subsidiary of the Group in the United Kingdom did not have assessable profits that were derived from the United Kingdom during the six months ended June 30, 2022 and 2021. Therefore, no United Kingdom profit tax has been provided for in the periods presented.

Singapore: in accordance with the relevant tax laws and regulations of Singapore, a company registered in the Singapore is subject to income taxes within Singapore at the applicable tax rate on taxable income. All the Singapore subsidiaries that are not entitled to any tax holiday were subject to income tax at a rate of 17%. The subsidiary in Singapore did not have assessable profits that were derived from Singapore during the six months ended June 30, 2022 and 2021. Therefore, no Singapore profit tax has been provided for in the periods presented.

United States (Nevada): in accordance with the relevant tax laws and regulations of the United States, a company registered in the United States is subject to income taxes within the United States at the applicable tax rate on taxable income. All the United States subsidiaries in Nevada that are not entitled to any tax holiday were subject to income tax at a rate of 21%. The subsidiary in the United States did not have assessable profits that were derived from the United States during the six months ended June 30, 2022 and 2021. Therefore, no United States profit tax has been provided for in the periods presented.

Canada: in accordance with the relevant tax laws and regulations of Canada, a company registered in Canada is subject to income taxes within Canada at the applicable tax rate on taxable income. All the Canada subsidiaries that are not entitled to any tax holiday were subject to income tax at a rate of 15%. The subsidiary in Canada did not have assessable profits that were derived from Canada during the six months ended June 30, 2022 and 2021. Therefore, no Canada profit tax has been provided for in the periods presented.

Ireland: in accordance with the relevant tax laws and regulations of Ireland, a company registered in Ireland is subject to income taxes within Ireland at the applicable tax rate on taxable income. All the Ireland subsidiaries that are not entitled to any tax holiday were subject to income tax at a rate of 12.5%. The subsidiary in Ireland did not have assessable profits that were derived from Ireland during the six months ended June 30, 2022 and 2021. Therefore, no Ireland profit tax has been provided for in the periods presented.

On a semi-annually basis, the Group evaluates the realizability of deferred tax assets by jurisdiction and assesses the need for a valuation allowance. In assessing the realizability of deferred tax assets, the Group considers historical profitability, evaluation of scheduled reversals of deferred tax liabilities, projected future taxable income and tax-planning strategies. Valuation allowances have been provided on deferred tax assets where, based on all available evidence, it was considered more likely than not that some portion or all of the recorded deferred tax assets will not be realized in future periods. After consideration of all positive and negative evidence, the Group believes that as of June 30, 2022, it is more likely than not the deferred tax assets will not be realized.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 21
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32857-109319

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330215-122817

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 17
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32809-109319

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-URI https://asc.fasb.org/extlink&oid=122134291&loc=d3e330036-122817

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 14
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32705-109319

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 270
-Section 50
-Paragraph 1
-URI https://asc.fasb.org/extlink&oid=6424409&loc=d3e44925-109338

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-URI https://asc.fasb.org/topic&trid=2144680

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=6424122&loc=d3e41874-109331

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

Related Party Balances and Transactions

6 Months Ended

Jun. 30, 2022

RELATED PARTY BALANCES AND TRANSACTIONS

11. RELATED PARTY BALANCES AND TRANSACTIONS

The following is a list of a director and related parties to which the Group has transactions with:

(a)	Ian Huen, a Non-executive Director of the Group since June 1, 2022. Before June 1, 2022, he was the Chief Executive Officer and Executive Director of the Group;

(b)	Darren Lui, the Chief Executive Officer and Executive Director since June 1, 2022. Before June 1, 2022, he was the President and Executive Director of the Group;

(c)	Clark Cheng, an Executive Director of the Group;

(d)	Libra Sciences Limited, an entity which was originally a wholly owned subsidiary of ATL. Since December 30, 2021, Libra has become a related party to the Group due to the voting power owned by ATL is decreased to below 50% but more than 20%. (Note 12);

(e)	Libra Therapeutics Limited, a wholly owned subsidiary of Libra Sciences Limited;

(f)	Talem Medical Group Limited, an entity which Clark Cheng is a director;

(g)	Aeneas Group Limited, an entity controlled by Ian Huen;

(h)	Jurchen Investment Corporation, the holding company and an entity controlled by Ian Huen;

(i)	CGY Investment Limited, an entity jointly controlled by Darren Lui;

(j)	ACC Medical Limited, an entity controlled by Clark Cheng;

(k)	Sabrina Khan, the Chief Financial Officer of the Group. On July 11, 2022, she resigned from her position as Chief Financial Officer.

Amounts due from related parties

Amounts due from related parties consisted of the following as of June 30, 2022 and December 31, 2021:

	June 30, 2022		December 31, 2021
Current	(Unaudited)
Libra Sciences Limited	$	193,729	$	4,193
Libra Therapeutics Limited		17,305		-
Talem Medical Group Limited		587,590		-
Ian Huen		237		-
Jurchen Investment Corporation		-		2,000
CGY Investment Limited		-		2,000
Total	$	798,861	$	3,397,650

Amounts due to related parties

Amounts due to related parties consisted of the following as of June 30, 2022 and December 31, 2021:

	June 30, 2022		December 31, 2021
Current	(Unaudited)
Sabrina Khan	$	46	$	844
Darren Lui		-		3,449
Clark Cheng		-		5,699
Ian Huen		-		1,397
Total	$	46	$	11,389

Related party transactions

Related party transactions consisted of the following for the six months ended June 30, 2022 and 2021:

	For the six months ended June 30,
	2022		2021
	(Unaudited)		(Unaudited)
Loan from related parties (Note a)
- Aeneas Group Limited	$	-	$	1,000,000
- Jurchen Investment Corporation	$	-	$	2,500,000

Repayment of loan and interest to related parties (Note a)
- Aeneas Group Limited	$	-	$	1,448,526
- Jurchen Investment Corporation	$	-	$	3,085,097

Interest expenses (Note a)
- Aeneas Group Limited	$	-	$	60,773
- Jurchen Investment Corporation	$	-	$	65,644

Loan to a related party (Note f)
- Libra Sciences Limited	$	103,789	$	-

Repayment of loan and interest from a related party (Note b)
- Talem Medical Group Limited	$	2,965,803	$	-

Interest incomes (Note b and f)
- Talem Medical Group Limited	$	139,105	$	-
- Libra Sciences Limited	$	2,051	$	-

Consultant, management and administrative fees (Note c)
- CGY Investments Limited	$	114,461	$	80,000
- ACC Medical Limited	$	99,472	$	79,402

Administrative fees income (Note e)
- Libra Sciences Limited	$	19,231	$	-

Note a: On August 13, 2019, Aptorum Therapeutics Limited (“ATL”), a wholly owned subsidiary of the Company, entered into financing arrangements with Aeneas Group Limited, a related party, and Jurchen Investment Corporation, the ultimate parent of the Group, allowing ATL to access up to a total $15 million in line of credit debt financing. Both line of credits have originally matured on August 12, 2022. ATL and Aeneas Group Limited has mutually agreed to extend the line of credit arrangement further 3 years to August 12, 2025. The interest on the outstanding principal indebtedness is at the rate of 8% per annum. ATL may early repay, in whole or in part, the principal indebtedness and all interest accrued at any time prior to the maturity date without the prior written consent of the lender and without payment of any premium or penalty. As of the date of this condensed consolidated financial statements, the undrawn line of credit facility is $12 million.

Note b: On November 17, 2021, Aptorum Therapeutics Limited (the “Lender”) entered into a loan agreement with Talem Medical Group Limited (the “Borrower”). According to the loan agreement, the Lender granted a loan of up to AUD4,700,000 for the Borrower for general working capital purposes of the Borrower and its subsidiaries. The loan is interest-bearing at a rate of 10% per annum and secured by the entire issued shares of Talem Medical Group (Australia) Pty Limited held by the Borrower. The loan is initially matured 6 months from the date of the first drawdown. The maturity date is extended for 6 months to the first extended maturity date, and may further extendable for another 6 months to the second extended maturity date, if certain conditions stated in loan agreement are satisfied. As of the date of this condensed consolidated financial statements, AUD800,000 of the principal (approximately $554,000) is outstanding from the Borrower following a partial repayment.

Note c: CGY Investment Limited provided certain consultancy, advisory and management services to the Group on potential investment projects related to healthcare or R&D platforms. CGY Investment Limited is initially entitled to receive HK $104,000 (approximately $13,333) per calendar month plus reimbursement; such the monthly service fee is adjusted to HK$171,200 (approximately US$21,949) with effect from March 1, 2022. The agreement will be remained in effect until 1 month’s notice in writing is given by either party.

ACC Medical Limited provided certain consultancy, advisory, and management services to the Group on clinic operations and other related projects for clinics’ business development. ACC Medical Limited is initially entitled to receive HK $101,542 (approximately $13,018) per calendar month plus reimbursement; such monthly service fee is adjusted to HK$143,200 (approximately US$18,359 per month) effective from March 1, 2022. The agreement will be remained in effect until 1 month’s notice in writing is given by either party.

Note d: On January 2, 2021, Aptorum Medical Limited issued 117 shares to Clark Cheng in according to the appointment agreement, decreasing the equity interest of the Company from 93% to 92%. On February 25, 2022, Aptorum Medical Limited further issued 119 shares to Clark Cheng in according to the appointment agreement, decreasing the equity interest of the Company from 92% to 91%.

Note e: On January 1, 2022, Aptus Management Limited (“AML”), a wholly owned subsidiary of the Company, entered into an administrative management services agreement with Libra Sciences Limited. According to the agreement, AML will provide documentation and administrative services, include but are not limited to human resources and payroll administration, general secretarial and administrative support, and accounting and financial reporting services. AML is entitled to receive a fixed amount of services fees of HKD 25,000 (approximately $3,205) per calendar month with the expiry date on December 31, 2023.

Note f: On January 13, 2022, ATL entered a line of credit facility with Libra Sciences Limited to provide up to a total $1 million line of credit for its daily operation. The line of credit will mature on January 12, 2023, extendable for up to 3 years, and the interest on the outstanding principal indebtedness will be at the rate of 10% per annum.

Note g: On May 27, 2021, ATL entered a Share Sale Agreement to sell all of the shares of SMPTH Limited to Aeneas Group Limited at the consideration $1. The sale of SMPTH Limited was a common control transaction and resulted in $303,419 increase in additional paid-in capital in the condensed consolidated statement of changes in equity.

Variable Interest Entity

6 Months Ended

Jun. 30, 2022

Variable Interest Entity Abstract

VARIABLE INTEREST ENTITY

12. VARIABLE INTEREST ENTITY

The Company consolidates VIEs in which the Group has a variable interest and is determined to be the primary beneficiary. This determination is based on whether the Group has a variable interest (or combination of variable interests) that provides the Company with (a) the power to direct the activities that most significantly impact the VIE’s economic performance and (b) the obligation to absorb losses or right to receive benefits that could be potentially significant to the VIE. The Group continually reassesses whether it is the primary beneficiary of a VIE throughout the entire period the Group is involved with the VIE.

On December 30, 2021, three of the Group’s subsidiaries, Libra Sciences Limited (“Libra”, formerly known as Aptorum Pharmaceutical Development Limited), Mios Pharmaceuticals Limited (“Mios”) and Scipio Life Sciences Limited (“Scipio”), issued Class A and Class B ordinary shares to various parties; for each such entity, each Class A ordinary share is entitled to 1 vote and 1 share of economic benefit of the respective company, while each Class B ordinary share is entitled to 10 votes and 0.001 share of economic benefit of the respective company. Following such share issuances, the Group lost its majority voting rights in each of these three companies and only holds 48.33%, 48.39% and 48.36% economic interest in Libra, Mios and Scipio, respectively. However, the Group still holds a majority of each of these three company’s outstanding Class A ordinary shares and therefore will absorb/receive portions of these subsidiaries’ expected losses or residual returns. In addition, none of these three companies have sufficient equity to sustain its own activities, and they have two classes of ordinary shares which have different rights, benefits and obligations. We determined that all these three companies are variable interest entities (“VIE”). On December 31, 2021, Libra, Mios and Scipio further issued Class A ordinary shares to the Group in exchange of certain projects licenses. Upon these share issuances, the Group was holding 97.27% economic interest and 31.51% voting power in Libra, 97.93% economic interest and 36.17% voting power in Mios, and 97.93% economic interest and 35.06% voting power in Scipio, respectively.

We have considered each of these entity’s Memorandum and Article of Association and their respective board of directors (the sole director of each of Mios and Scipio is an executive director of the Group), and determined that we have the power to manage and make decisions that affect Mios and Scipio’s research and development activities, which activities most significantly impact Mios and Scipio’s economic performance. However, we do not have such power over Libra’s research and development activities, which activities most significantly impact Libra’s economic performance. Accordingly, we determined that we are the primary beneficiary of Mios and Scipio, but not the primary beneficiary of Libra.

The following tables summarize the aggregate carrying value of VIEs’ assets and liabilities in the consolidated balance sheets that are consolidated

	Assets		Liabilities		Net Assets
June 30, 2022 (Unaudited)
Total	$	104,295	$	2,636	$	101,659

Assets Liabilities Net Assets

December 31, 2021

Total $ 5,361 $ 2,266 $ 3,095

The following tables summarize the aggregate carrying value of assets and liabilities in the Group’s consolidated balance sheets that relate to the VIE in which the Group holds a variable interest but is not the primary beneficiary.

	Assets		Liabilities		Net Assets		Maximum Exposure to Losses
June 30, 2022 (Unaudited)
Total	$	288,234	$	-	$	288,234	$	288,234

	Assets		Liabilities		Net Assets		Maximum Exposure to Losses
December 31, 2021
Total	$	4,195	$	-	$	4,195	$	4,195

The Group’s maximum exposure to loss from its involvement with unconsolidated VIE represents the estimated loss that would be incurred if the VIE is liquidated, so that the fair value of the equity investment in VIE is zero and the amounts due from the VIE have to be fully impaired.

On January 1, 2022, the Group entered into an administrative management services agreement with Libra. According to the agreement, the Group will provide documentation and administrative services, including but are not limited to human resources and payroll administration, general secretarial and administrative support, and accounting and financial reporting services. The Group is entitled to receive a fixed amount of services fees of HKD 25,000 (approximately $3,205) per calendar month with the expiry date on December 31, 2023.

On January 13, 2022, the Group entered a line of credit facility with Libra to provide up to a total $1 million in line of credit debt financing for its daily operation. The line of credit will mature on January 12, 2023, extendable for up to 3 years, and the interest on the outstanding principal indebtedness will be at the rate of 10% per annum.

Lease

6 Months Ended

Jun. 30, 2022

Lease[Abstract]

LEASE

13. LEASE

As of June 30, 2022, the Group has three non-short-term operating leases for office, laboratories and clinic with remaining terms expiring from 2023 through 2024 and a weighted average remaining lease term of 1.6 years. Weighted average discount rates used in the calculation of the operating lease liability is 8%. The discount rates reflect the estimated incremental borrowing rate, which includes an assessment of the credit rating to determine the rate that the Group would have to pay to borrow, on a collateralized basis for a similar term, an amount equal to the lease payments in a similar economic environment.

	For the six months ended June 30,
	2022			2021
	(Unaudited)			(Unaudited)
Lease cost
Finance lease cost:
Depreciation	$	23,909		$	23,909
Interest on lease liabilities		1,105			2,590
Operating lease cost		183,179			212,640
Short-term lease cost		42,716			43,014
Variable lease cost		-			-
Sublease income		-			-
Total lease cost	$	250,909		$	282,153
Other information
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	189,844		$	206,126
Financing cash flows from finance leases		26,922			26,922
Right-of-use assets obtained in exchange for new operating lease liabilities					-
Weighted-average remaining lease term – finance leases		0.4 years			1.4 years
Weighted-average remaining lease term – operating leases		1.6 years			1.1 years
Weighted-average discount rate – finance leases		2.5	%		2.5	%
Weighted-average discount rate – operating leases		8.0	%		8.0	%

The maturity analysis of operating leases liabilities as of June 30, 2022 is as follows:

	June 30, 2022
	(Unaudited)
Remaining periods ending December 31,
2022	$	188,518
2023		314,366
2024		33,620
Total future undiscounted cash flow		536,504
Less: Discount on operating lease liabilities		(32,949	)
Present value of operating lease liabilities		503,555
Less: Current portion of operating lease liabilities		(339,649	)
Non-current portion of operating lease liabilities	$	163,906

On May 14, 2018, the Group leased a vehicle for its operation with a lease term of 54 months, and the lease was classified as a finance lease. The following lists the components of the net present value of finance leases liabilities:

	June 30, 2022
	(Unaudited)
Remaining periods ending December 31,
2022	$	22,435
Total future undiscounted cash flow		22,435
Less: Discount on finance lease liabilities		(329	)
Present value of finance lease liabilities	$	22,106

Ordinary Shares

6 Months Ended

Jun. 30, 2022

Ordinary Shares [Abstract]

ORDINARY SHARES

14. ORDINARY SHARES

On March 26, 2021, the Company entered into an at-the-market offering agreement (the “Sales Agreement”), with H.C. Wainwright & Co., LLC, acting as our sales agent (the “Sales Agent”), relating to the sale of our Class A Ordinary Shares, offered pursuant to the prospectus supplement and the accompanying prospectus to the registration statement on Form F-3 (File No. 333-235819) (such offering, the “ATM Offering”, or “At The Market Offering”). In accordance with the terms of the Sales Agreement, we may offer and sell shares of our Class A Ordinary Shares having an aggregate offering price of up to $15,000,000 from time to time through the Sales Agent under such prospectus supplement and the accompanying prospectus. As of the date of issuance of the consolidated financial statements, we have not yet issued any Class A Ordinary Shares pursuant to the ATM Offering.

On May 26, 2021, the Company entered into a private placement shares purchase agreement with Jurchen Investment Corporation, issuing 1,387,925 Class A Ordinary Shares at $2.882 per share, representing a 10% premium to the last closing price of the Company’s Class A Ordinary Shares on the NASDAQ stock exchange on that date. The Company received aggregate gross proceeds of $4,000,000 from the purchase of these shares.

For the six months ended June 30, 2022 and 2021, the Group issued 63,095 and 198,125 Class A Ordinary Shares to warrant and share option holders respectively.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-URI https://asc.fasb.org/topic&trid=2208762

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 14
-Subparagraph (c)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 14
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI https://asc.fasb.org/extlink&oid=120397183&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 18
-Subparagraph (d)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (g)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 18
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (h)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 14
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496171-112644

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 18
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496189-112644

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 16
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496180-112644

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 13
-Subparagraph (i)
-URI https://asc.fasb.org/extlink&oid=126973232&loc=SL123496158-112644

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 40
-Section 50
-Paragraph 6
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126731327&loc=SL126733271-114008

+ Details

Share Based Compensation

6 Months Ended

Jun. 30, 2022

Share Based Compensation [Abstract]

SHARE BASED COMPENSATION

15. SHARE BASED COMPENSATION

Share option plan

752,185 options were granted on March 11, 2021 to directors, employees, external consultants and advisors of the Group with an exercise price of $2.76 per share, which was based on the average closing price of the shares traded on the NASDAQ stock exchange for the five trading days immediately preceding the grant date. 367,950 options vest on January 1, 2022 and expire on December 31, 2032; 367,930 options vest on January 1, 2023 and expire on December 31, 2033; 9,058 options vest on June 8, 2021 and expire on June 7, 2032; and 7,247 options vest on July 14, 2021 and expire on July 13, 2032.

1,531,332 options were granted on March 8, 2022 to directors, employees, external consultants and advisors of the Group with an exercise price of $1.34 per share, which was based on the average closing price of the shares traded on the NASDAQ stock exchange for the five trading days immediately preceding the grant date. 748,881 options vest on January 1, 2023 and expire on December 31, 2033; 748,868 options vest on January 1, 2024 and expire on December 31, 2034; 18,657 options vest on June 8, 2022 and expire on June 7, 2033; and 14,926 options vest on July 14, 2022 and expire on July 13, 2033.

A summary of the option activity as of June 30, 2022 and 2021 and changes during the period is presented below:

	Number of share options			Weighted average exercise price $		Remaining contractual term in years		Aggregate Intrinsic value $

Outstanding, January 1, 2022		1,273,706			3.19		11.01		-

Granted		1,531,332			1.34		12.30
Exercised		(63,095	)		2.50				4,926
Forfeited		(9,390	)		2.76
Cancelled		(4,334	)		11.68
Outstanding, June 30, 2022		2,728,219			2.16		11.33		45,492
Exercisable, June 30, 2022		884,801			3.30		10.13		560

Outstanding, January 1, 2021		717,717			3.76		11.22

Granted		752,185			2.76		12.29
Exercised		(158,125	)		3.79				15,969
Forfeited		(5,602	)		2.92
Outstanding, June 30, 2021		1,306,175			3.18		11.50		423,411
Exercisable, June 30, 2021		298,803			4.35		10.40		48,779

The weighted-average grant date fair value of share option grants during the six months ended June 30, 2022 and 2021 was $1.00 and $2.57, respectively. The maximum contractual term for share option was 12.8 years.

The fair value of each stock option award is estimated on the date of grant using the Black-Scholes option pricing model under the following assumptions.

	Granted in 2022			Granted in 2021
Expected volatility		89.55	%		97.70	%
Risk-free interest rate		1.86	%		1.64	%
Expected term from grant date (in years)		5.63-6.41			5.62-6.41
Dividend rate		-			-
Dilution factor		1			1
Fair value		$0.97-$1.02			$2.51-$2.60

In connection with the grant of share options to employees and non-employees, the Group recorded share-based compensation charges of $452,758 and $230,572 for the six months ended June 30, 2022 respectively, and $491,696 and $221,223 for the six months ended June 30, 2021 respectively.

Net Loss Per Share

6 Months Ended

Jun. 30, 2022

Net Loss Per Share [Abstract]

NET LOSS PER SHARE

16. NET LOSS PER SHARE

The following table sets forth the computation of basic and diluted loss per share:

	For the six months ended June 30,
	2022			2021
	(Unaudited)			(Unaudited)
Numerator:
Net loss attributable to Aptorum Group Limited	$	(1,885,252	)	$	(16,081,424	)
Denominator:
Basic and diluted weighted average shares outstanding		35,682,652			34,280,137

Basic and diluted loss per share	$	(0.05	)	$	(0.47	)

Basic loss per share is computed by dividing net loss attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the period. Diluted loss per share reflects the potential dilution that could occur if securities or other contracts to issue ordinary shares were exercised or converted into ordinary shares. Potential dilutive securities are excluded from the calculation of diluted loss per share in loss periods as their effect would be anti-dilutive.

Contingent Payment Obligations

6 Months Ended

Jun. 30, 2022

Commitments and Contingencies Disclosure [Abstract]

CONTINGENT PAYMENT OBLIGATIONS

17. CONTINGENT PAYMENT OBLIGATIONS

The Group has entered into agreements with independent third parties for purchasing office and laboratory equipment. As of June 30, 2022, we had non-cancellable purchase commitments of $49,166.

The Group has additional contingency payment obligations under each of the license agreements, such as milestone payments, royalties, research and development funding, if certain condition or milestone is met.

Milestone payments are to be made upon achievements of certain conditions, such as Investigational New Drugs (“IND”) filing or U.S. Food and Drug Administration (“FDA”) approval, first commercial sale of the licensed products, or other achievements. The aggregate amount of the milestone payments that we are required to pay up to different achievements of conditions and milestones for all the license agreements signed as of June 30, 2022 are as below:

	Amount
Drug molecules: up to the conditions and milestones of
Preclinical to IND filing	$	282,564
From entering phase 1 to before first commercial sale		22,276,410
First commercial sale		14,982,051
Net sales amount more than certain threshold in a year		70,769,231
Subtotal		108,310,256

Diagnostics technology: up to the conditions and milestones of
Before FDA approval		198,643

Total	$	108,508,899

For the six months ended June 30, 2022 and 2021, the Group incurred $nil and $59,232 milestone payments, respectively. For the six months ended June 30, 2022 and 2021, the Group did not incur any royalties or research and development funding.

Subsequent Events

6 Months Ended

Jun. 30, 2022

Subsequent Events [Abstract]

SUBSEQUENT EVENTS

18. SUBSEQUENT EVENTS

The Group has evaluated subsequent events through the date of issuance of the condensed consolidated financial statements, no subsequent event is identified that would have required adjustment or disclosure in the condensed consolidated financial statements.

Accounting Policies, by Policy (Policies)	6 Months Ended
Accounting Policies, by Policy (Policies)	Jun. 30, 2022
Accounting Policies [Abstract]
Principles of presentation and consolidation	Principles of presentation and consolidation The condensed consolidated financial statements of the Group are presented on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and include the accounts of the Company, its direct and indirect wholly and majority owned subsidiaries. In accordance with the provisions of Accounting Standards Codification (“ASC”) 810, Consolidation, we consolidate any variable interest entity (“VIE”) of which we are the primary beneficiary. The typical condition for a controlling financial interest ownership is holding a majority of the voting interests of an entity; however, a controlling financial interest may also exist in entities, such as VIEs, through arrangements that do not involve controlling voting interests. ASC 810 requires a variable interest holder to consolidate a VIE if that party has the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and the obligation to absorb losses of the VIE that could potentially be significant to the VIE or the right to receive benefits from the VIE that could potentially be significant to the VIE. We do not consolidate a VIE in which we have a majority ownership interest when we are not considered the primary beneficiary. We have determined that we are not the primary beneficiary of one of the VIE (see Note 12, Variable Interest Entity). We evaluate our relationships with the VIE on an ongoing basis to determine whether we become the primary beneficiary. All material intercompany balances and transactions have been eliminated in preparation of the consolidated financial statements.
Use of estimates	Use of estimates The preparation of the condensed consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements as well as income and expenses during the reporting period. Significant accounting estimates reflected in the Group’s condensed consolidated financial statements include valuation of equity securities, fair value of investments in securities, finance lease, warrants and share options, the useful lives of intangible assets and property, plant and equipment, impairment of long-lived assets, valuation allowance for deferred tax assets, and collectability of receivables. Actual results could differ from those estimates.
Marketable securities	Marketable securities Marketable securities are publicly traded stocks measured at fair value and classified within Level 1 and 2 in the fair value hierarchy because the Group either uses quoted prices for identical assets in active markets, inputs that are based upon quoted prices for similar instruments in active markets, or quoted prices for identical assets in markets with insufficient volume or infrequent transaction (less active markets).
Long-term investments	Long-term investments The Group’s long-term investments consist of equity method investment in common stocks and non-marketable investments in non-redeemable preferred shares of privately-held companies that are not required to be consolidated under the variable interest or voting models. Long-term investments are classified as non-current assets on the condensed consolidated balance sheets as those investments do not have stated contractual maturity dates. Non marketable investments The non-marketable equity securities not accounted for under the equity method are measured at cost, less any impairment, plus or minus changes resulting from observable price changes in orderly transactions for identical or similar investments of the same issuer. Adjustments are determined primarily based on a market approach as of the transaction date. Equity method investment – Fair value option The Group elects the fair value option for an investment that would otherwise be accounted for using the equity method of accounting. Such election is irrevocable and is applied on an investment by investment basis at initial recognition. The fair value of such investments is based on quoted prices in an active market, if any, or recent orderly transactions for identical or similar investment of the same issuer. Changes in the fair value of these equity method investments are recognized in other income (loss), net in the condensed consolidated statement of operations.
Operating leases	Operating leases At the inception of a contract, the Group determines if the arrangement is, or contains, a lease. Operating lease liabilities are recognized at lease commencement based on the present value of lease payments over the lease term. Operating lease right-of-use assets are initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred and less any lease incentives received. As the rate implicit in the lease cannot be readily determined, the Group uses incremental borrowing rate at the lease commencement date in determining the imputed interest and present value of lease payments. The incremental borrowing rate is determined based on the rate of interest that the Group would have to pay to borrow an amount equal to the lease payments on a collateralized basis over a similar term in a similar economic environment. The lease term for all of the Group’s leases includes the non-cancellable period of the lease plus any additional periods covered by either a Group’s option to extend (or not to terminate) the lease that the Group is reasonably certain to exercise, or an option to extend (or not to terminate) the lease controlled by the lessor. For operating leases, the Group recognizes a single lease cost on a straight-line basis over the remaining lease term. The Group has elected not to recognize right-of-use assets or lease liabilities for leases with an initial term of 12 months or less and the Group recognizes lease expense for these leases on a straight-line basis over the lease terms.
Revenue recognition	Revenue recognition Revenues are derived from healthcare services rendered to patients for healthcare consultation and medical treatment. Revenue is reported at the amount that reflects the consideration to which the Group expects to be entitled in exchange for providing healthcare services. The Group recognizes revenue as its performance obligations are completed. Healthcare services are treated as a single performance obligation satisfied at a point in time because the performance obligations are generally satisfied less than one day. The Group determines the transaction price based on established billing rates. The Group considers the patient's ability and intent to pay the amount of consideration upon admission. Subsequent changes resulting from a patient’s ability to pay are recorded as bad debt expense, which is included as a component of other operating expenses in the condensed consolidated statements of operations. During the six months ended June 30, 2022 and 2021, the bad debt expenses were $71 and nil respectively.
Recently adopted accounting pronouncements	Recently adopted accounting pronouncements In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740): “Simplifying the Accounting for Income Taxes” (“ASU 2019-12”), which simplifies the accounting for income taxes. The Group adopted this standard effective January 1, 2022. The adoption does not have a material effect on the Group’s condensed consolidated financial statements. In May 2021, the FASB issued ASU No. 2021-04, Issuer’s Accounting for Certain Modifications or Exchanges of Freestanding Equity-Classified Written Call Options. The ASU addresses the previous lack of specific guidance in the accounting standards codification related to modifications or exchanges of freestanding equity-classified written call options (such as warrants) by specifying the accounting for various modification scenarios. The Group adopted this standard effective January 1, 2022. The adoption does not have a material effect on the Group’s condensed consolidated financial statements. In November 2021, the FASB issued ASU 2021-10, Government Assistance (Topic 832). This ASU requires business entities to disclose information about government assistance they receive if the transactions were accounted for by analogy to either a grant or a contribution accounting model. The disclosure requirements include the nature of the transaction and the related accounting policy used, the line items on the balance sheets and statements of operations that are affected and the amounts applicable to each financial statement line item and the significant terms and conditions of the transactions. The Group adopted this standard effective January 1, 2022. The adoption does not have a material effect on the Group’s condensed consolidated financial statements.

Investment and Fair Value Measurement (Tables)

6 Months Ended

Jun. 30, 2022

Fair Value Disclosures [Abstract]

Schedule of assets and liabilities carried at fair value measured on a recurring basis

June 30, 2022 (unaudited)	Level 1		Level 2		Level 3		Total
Current Assets
Marketable securities
Common stocks	$	9,914	$	143,991	$	-	$	153,905
Non-current Assets
Long-term investments
Common stocks	$	-	$	-	$	77,200	$	77,200
Total assets at fair value	$	9,914	$	143,991	$	77,200	$	231,105

December 31, 2021	Level 1		Level 2		Level 3		Total
Current Assets
Marketable securities
Common stocks	$	23,527	$	213,088	$	-	$	236,615
Non-current Assets
Long-term investments
Common stocks	$	-	$	-	$	77,200	$	77,200
Total assets at fair value	$	23,527	$	213,088	$	77,200	$	313,815

Schedule of fair value reconciliation of Level 3 assets

	Common Stocks
Balance at January 1, 2022	$	77,200
Change in unrealized appreciation		-
Balance at June 30, 2022 (Unaudited)	$	77,200
Net change in unrealized appreciation relating to investments still held at June 30, 2022		-

	Warrants
Balance at January 1, 2021	$	4,289
Change in unrealized depreciation		(4,289	)
Balance at June 30, 2021 (Unaudited)	$	-
Net change in unrealized depreciation relating to investments still held at June 30, 2021		-

Schedule of quantitative information about the group’s level 3 fair value measurements of investment

June 30, 2022
(Unaudited)

Valuation technique

Unobservable input

Range

(weighted average)

Common stocks

Recent transactions

Recent transaction price

$0.0001 - $0.01

December 31, 2021

Valuation technique

Unobservable input

Range

(weighted average)

Common stocks

Recent transactions

Recent transaction price

$0.0001 - $0.01

Schedule of summary of annual upward or downwards adjustments and impairment recorded in other income (loss), net

	June 30, 2022			June 30, 2021
	(Unaudited)			(Unaudited)
Upward adjustments	$	6,108,899		$	-
Downward adjustments and impairment		(520,821	)		-
Gain on investment in non-marketable security, net	$	5,588,078		$	-

Schedule of carrying value of the non-marketable investments

	June 30, 2022			December 31, 2021
	(Unaudited)
Initial cost basis	$	4,079,707		$	4,079,707
Upward adjustments		6,108,899			-
Downward adjustments and impairment		(520,821	)		-
Total carrying value at the end of the period	$	9,667,785		$	4,079,707

Other Receivables and Prepayments (Tables)

6 Months Ended

Jun. 30, 2022

Other Receivables and Prepayments [Abstract]

Schedule of other receivables and prepayments

	June 30, 2022		December 31, 2021
	(Unaudited)
Prepaid research and development expenses	$	520,656	$	314,165
Prepaid insurance		245,617		92,035
Prepaid service fee		177,498		90,857
Rental deposits		14,783		12,011
Prepaid rental expenses		12,923		13,205
Other receivables		2,489		47,697
Others		23,934		23,508
	$	997,900	$	593,478

Property, Plant and Equipment, Net (Tables)

6 Months Ended

Jun. 30, 2022

Property, Plant and Equipment [Abstract]

Schedule of property, plant and equipment

	June 30, 2022		December 31, 2021
	(Unaudited)
Computer equipment	$	85,495	$	85,495
Furniture, fixture, and office and medical equipment		298,738		264,123
Leasehold improvements		542,514		542,514
Laboratory equipment		4,273,465		4,179,064
Motor vehicle under finance leases		239,093		239,093
Assets in construction		1,899,169		1,899,169
		7,338,474		7,209,458
Less: accumulated depreciation		4,006,976		3,478,342
Property, plant and equipment, net	$	3,331,498	$	3,731,116

Long-Term Deposits (Tables)

6 Months Ended

Jun. 30, 2022

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of long-term deposits

	June 30, 2022		December 31, 2021
	(Unaudited)
Rental deposits	$	127,303	$	149,175
Prepayments for equipment		168,588		147,050
	$	295,891	$	296,225

Accounts Payable and Accrued Expenses (Tables)

6 Months Ended

Jun. 30, 2022

Payables and Accruals [Abstract]

Schedule of accounts payable and accrued expenses

	June 30, 2022		December 31, 2021
	(Unaudited)
Deferred bonus and salaries payable	$	3,884,123	$	3,173,739
Research and development expenses payable		636,524		519,012
Professional fees payable		159,290		166,190
Cost of healthcare services payable		88,718		142,968
Insurance expenses payable		-		35,010
Others		75,207		135,646
	$	4,843,862	$	4,172,565

Related Party Balances and Transactions (Tables)

6 Months Ended

Jun. 30, 2022

Schedule of amounts due from related parties

	June 30, 2022		December 31, 2021
Current	(Unaudited)
Libra Sciences Limited	$	193,729	$	4,193
Libra Therapeutics Limited		17,305		-
Talem Medical Group Limited		587,590		-
Ian Huen		237		-
Jurchen Investment Corporation		-		2,000
CGY Investment Limited		-		2,000
Total	$	798,861	$	3,397,650

Schedule of amounts due from related parties

	June 30, 2022		December 31, 2021
Current	(Unaudited)
Sabrina Khan	$	46	$	844
Darren Lui		-		3,449
Clark Cheng		-		5,699
Ian Huen		-		1,397
Total	$	46	$	11,389

Schedule of related party transactions

	For the six months ended June 30,
	2022		2021
	(Unaudited)		(Unaudited)
Loan from related parties (Note a)
- Aeneas Group Limited	$	-	$	1,000,000
- Jurchen Investment Corporation	$	-	$	2,500,000

Repayment of loan and interest to related parties (Note a)
- Aeneas Group Limited	$	-	$	1,448,526
- Jurchen Investment Corporation	$	-	$	3,085,097

Interest expenses (Note a)
- Aeneas Group Limited	$	-	$	60,773
- Jurchen Investment Corporation	$	-	$	65,644

Loan to a related party (Note f)
- Libra Sciences Limited	$	103,789	$	-

Repayment of loan and interest from a related party (Note b)
- Talem Medical Group Limited	$	2,965,803	$	-

Interest incomes (Note b and f)
- Talem Medical Group Limited	$	139,105	$	-
- Libra Sciences Limited	$	2,051	$	-

Consultant, management and administrative fees (Note c)
- CGY Investments Limited	$	114,461	$	80,000
- ACC Medical Limited	$	99,472	$	79,402

Administrative fees income (Note e)
- Libra Sciences Limited	$	19,231	$	-

Variable Interest Entity (Tables)

6 Months Ended

Jun. 30, 2022

Variable Interest Entity Abstract

Schedule of the carrying value of VIEs’ assets and liabilities

	Assets		Liabilities		Net Assets
June 30, 2022 (Unaudited)
Total	$	104,295	$	2,636	$	101,659

Assets Liabilities Net Assets

December 31, 2021

Total $ 5,361 $ 2,266 $ 3,095

	Assets		Liabilities		Net Assets		Maximum Exposure to Losses
June 30, 2022 (Unaudited)
Total	$	288,234	$	-	$	288,234	$	288,234

	Assets		Liabilities		Net Assets		Maximum Exposure to Losses
December 31, 2021
Total	$	4,195	$	-	$	4,195	$	4,195

Lease (Tables)

6 Months Ended

Jun. 30, 2022

Lease[Abstract]

Schedule of components of finance leases obligation

	For the six months ended June 30,
	2022			2021
	(Unaudited)			(Unaudited)
Lease cost
Finance lease cost:
Depreciation	$	23,909		$	23,909
Interest on lease liabilities		1,105			2,590
Operating lease cost		183,179			212,640
Short-term lease cost		42,716			43,014
Variable lease cost		-			-
Sublease income		-			-
Total lease cost	$	250,909		$	282,153
Other information
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	$	189,844		$	206,126
Financing cash flows from finance leases		26,922			26,922
Right-of-use assets obtained in exchange for new operating lease liabilities					-
Weighted-average remaining lease term – finance leases		0.4 years			1.4 years
Weighted-average remaining lease term – operating leases		1.6 years			1.1 years
Weighted-average discount rate – finance leases		2.5	%		2.5	%
Weighted-average discount rate – operating leases		8.0	%		8.0	%

Schedule of maturity analysis of operating leases liabilities

	June 30, 2022
	(Unaudited)
Remaining periods ending December 31,
2022	$	188,518
2023		314,366
2024		33,620
Total future undiscounted cash flow		536,504
Less: Discount on operating lease liabilities		(32,949	)
Present value of operating lease liabilities		503,555
Less: Current portion of operating lease liabilities		(339,649	)
Non-current portion of operating lease liabilities	$	163,906

Schedule of value of finance leases liabilities

	June 30, 2022
	(Unaudited)
Remaining periods ending December 31,
2022	$	22,435
Total future undiscounted cash flow		22,435
Less: Discount on finance lease liabilities		(329	)
Present value of finance lease liabilities	$	22,106

Share Based Compensation (Tables)

6 Months Ended

Jun. 30, 2022

Share Based Compensation [Abstract]

Schedule of the option activity

	Number of share options			Weighted average exercise price $		Remaining contractual term in years		Aggregate Intrinsic value $

Outstanding, January 1, 2022		1,273,706			3.19		11.01		-

Granted		1,531,332			1.34		12.30
Exercised		(63,095	)		2.50				4,926
Forfeited		(9,390	)		2.76
Cancelled		(4,334	)		11.68
Outstanding, June 30, 2022		2,728,219			2.16		11.33		45,492
Exercisable, June 30, 2022		884,801			3.30		10.13		560

Outstanding, January 1, 2021		717,717			3.76		11.22

Granted		752,185			2.76		12.29
Exercised		(158,125	)		3.79				15,969
Forfeited		(5,602	)		2.92
Outstanding, June 30, 2021		1,306,175			3.18		11.50		423,411
Exercisable, June 30, 2021		298,803			4.35		10.40		48,779

Schedule of each stock option award is estimated on the date of grant using the Black-Scholes option pricing model

	Granted in 2022			Granted in 2021
Expected volatility		89.55	%		97.70	%
Risk-free interest rate		1.86	%		1.64	%
Expected term from grant date (in years)		5.63-6.41			5.62-6.41
Dividend rate		-			-
Dilution factor		1			1
Fair value		$0.97-$1.02			$2.51-$2.60

Net Loss Per Share (Tables)

6 Months Ended

Jun. 30, 2022

Net Loss Per Share [Abstract]

Schedule of basic and diluted income loss per share

	For the six months ended June 30,
	2022			2021
	(Unaudited)			(Unaudited)
Numerator:
Net loss attributable to Aptorum Group Limited	$	(1,885,252	)	$	(16,081,424	)
Denominator:
Basic and diluted weighted average shares outstanding		35,682,652			34,280,137

Basic and diluted loss per share	$	(0.05	)	$	(0.47	)

Contingent Payment Obligations (Tables)

6 Months Ended

Jun. 30, 2022

Commitments and Contingencies Disclosure [Abstract]

Schedule of milestone payments are to be made upon achievements of certain conditions

	Amount
Drug molecules: up to the conditions and milestones of
Preclinical to IND filing	$	282,564
From entering phase 1 to before first commercial sale		22,276,410
First commercial sale		14,982,051
Net sales amount more than certain threshold in a year		70,769,231
Subtotal		108,310,256

Diagnostics technology: up to the conditions and milestones of
Before FDA approval		198,643

Total	$	108,508,899

Liquidity (Details) - USD ($)	6 Months Ended
Liquidity (Details) - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Liquidity (Details) [Line Items]
Net operating loss	$ 2,729,788
Net operation cash outflow	6,913,290
Accumulated deficit	(57,422,767)	$ (55,537,515)
Restricted cash	3,130,270	$ 130,270
Line of Credit [Member]
Liquidity (Details) [Line Items]
Restricted cash	4,000,000
Unrestricted cash	$ 12,000,000

Summary of Significant Accounting Policies (Details) - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Accounting Policies [Abstract]
Bad debt expenses	$ 71

Investment and Fair Value Measurement (Details) - Schedule of assets and liabilities carried at fair value measured on a recurring basis - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Marketable securities
Marketable securities, common stocks	$ 153,905	$ 236,615
Long-term investments
Long-term investments, common stocks	77,200	77,200
Total assets at fair value	231,105	313,815
Level 1 [Member]
Marketable securities
Marketable securities, common stocks	9,914	23,527
Long-term investments
Long-term investments, common stocks
Total assets at fair value	9,914	23,527
Level 2 [Member]
Marketable securities
Marketable securities, common stocks	143,991	213,088
Long-term investments
Long-term investments, common stocks
Total assets at fair value	143,991	213,088
Level 3 [Member]
Marketable securities
Marketable securities, common stocks
Long-term investments
Long-term investments, common stocks	77,200	77,200
Total assets at fair value	$ 77,200	$ 77,200

Investment and Fair Value Measurement (Details) - Schedule of fair value reconciliation of Level 3 assets - Fair Value, Inputs, Level 3 [Member] - Common Stocks [Member] - Warrants [Member] - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Fair Value, Net Derivative Asset (Liability) Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ 77,200	$ 4,289
Change in unrealized appreciation		(4,289)
Ending balance	77,200
Net change in unrealized depreciation relating to investments still held

Investment and Fair Value Measurement (Details) - Schedule of quantitative information about the group’s level 3 fair value measurements of investment	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Schedule Of Quantitative Information About The Group SLevel3 Fair Value Measurements Of Investment Abstract
Valuation technique	Recent transactions	Recent transactions
Unobservable input	Recent transaction price	Recent transaction price
Range (weighted average)	$0.0001 - $0.01	$0.0001 - $0.01

Investment and Fair Value Measurement (Details) - Schedule of summary of annual upward or downwards adjustments and impairment recorded in other income (loss), net - Non-marketable investments [Member] - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Investment and Fair Value Measurement (Details) - Schedule of summary of annual upward or downwards adjustments and impairment recorded in other income (loss), net [Line Items]
Upward adjustments	$ 6,108,899
Downward adjustments and impairment	(520,821)
Gain on investment in non-marketable security, net	$ 5,588,078

Investment and Fair Value Measurement (Details) - Schedule of carrying value of the non-marketable investments - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Schedule Of Carrying Value Of The Non Marketable Investments Abstract
Initial cost basis	$ 4,079,707	$ 4,079,707
Upward adjustments	6,108,899
Downward adjustments and impairment	(520,821)
Total carrying value at the end of the period	$ 9,667,785	$ 4,079,707

Other Receivables and Prepayments (Details) - Schedule of other receivables and prepayments - USD ($)	6 Months Ended
	Jun. 30, 2022	Dec. 31, 2021
Schedule Of Other Receivables And Prepayments Abstract
Prepaid research and development expenses	$ 520,656	$ 314,165
Prepaid insurance	245,617	92,035
Prepaid service fee	177,498	90,857
Rental deposits	14,783	12,011
Prepaid rental expenses	12,923	13,205
Other receivables	2,489	47,697
Others	23,934	23,508
Other receivables and prepayments	$ 997,900	$ 593,478

Property, Plant and Equipment, Net (Details) - USD ($)	6 Months Ended
Property, Plant and Equipment, Net (Details) - USD ($)	Jun. 30, 2022	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Depreciation expenses	$ 528,634	$ 543,152

Property, Plant and Equipment, Net (Details) - Schedule of property, plant and equipment - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 7,338,474	$ 7,209,458
Less: accumulated depreciation	4,006,976	3,478,342
Property, plant and equipment, net	3,331,498	3,731,116
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	85,495	85,495
Furniture, fixture, and office and medical equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	298,738	264,123
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	542,514	542,514
Laboratory equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,273,465	4,179,064
Motor vehicle under finance leases [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	239,093	239,093
Assets in construction [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 1,899,169	$ 1,899,169

Long-Term Deposits (Details) - Schedule of long-term deposits - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Schedule Of Long Term Deposits Abstract
Rental deposits	$ 127,303	$ 149,175
Prepayments for equipment	168,588	147,050
Long-term deposits	$ 295,891	$ 296,225

Accounts Payable and Accrued Expenses (Details) - Schedule of accounts payable and accrued expenses - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Schedule Of Accounts Payable And Accrued Expenses Abstract
Deferred bonus and salaries payable	$ 3,884,123	$ 3,173,739
Research and development expenses payable	636,524	519,012
Professional fees payable	159,290	166,190
Cost of healthcare services payable	88,718	142,968
Insurance expenses payable		35,010
Others	75,207	135,646
Accounts payable and accrued expenses	$ 4,843,862	$ 4,172,565

Income Taxes (Details)	6 Months Ended
Income Taxes (Details)	Jun. 30, 2022
Hong Kong [Member]
Income Taxes (Details) [Line Items]
Income tax rate percentage	16.50%
United Kingdom [Member]
Income Taxes (Details) [Line Items]
Income tax rate percentage	19.00%
Singapore [Member]
Income Taxes (Details) [Line Items]
Income tax rate percentage	17.00%
United States [Member]
Income Taxes (Details) [Line Items]
Income tax rate percentage	21.00%
Canada [Member]
Income Taxes (Details) [Line Items]
Income tax rate percentage	15.00%
Ireland [Member]
Income Taxes (Details) [Line Items]
Income tax rate percentage	12.50%

Related Party Balances and Transactions (Details)							6 Months Ended		12 Months Ended
Related Party Balances and Transactions (Details)	Jan. 13, 2022 USD ($)	Jan. 01, 2022 USD ($)	Jan. 01, 2022 HKD ($)	Nov. 17, 2021 USD ($)	May 27, 2021 USD ($)	Aug. 13, 2019 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2022 HKD ($)	Dec. 31, 2021	Feb. 25, 2022 shares	Nov. 17, 2021 AUD ($)	Jan. 02, 2021 shares
Related Party Balances and Transactions (Details) [Line Items]
Concentration risk threshold percentage									20.00%
Line of credit						$ 15,000,000
Line of credit maturity date						Aug. 12, 2022
Line of credit term						3 years
Outstanding principal indebtedness rate						8.00%
Line of credit facility						$ 12,000,000
Working capital (in Dollars)											$ 700,000
Bearing interest rate				10.00%							10.00%
Maturity date				6 months
Borrower outstanding				$ 554,000							$ 0
Expiry date	Jan. 12, 2023
Line of credit operation	$ 1,000,000
Line of credit extendable	3 years
Interest on outstanding principal rate	10.00%
Increase decrease in additional paid-in capital					$ 303,419
Aptorum Therapeutics Limited [Member]
Related Party Balances and Transactions (Details) [Line Items]
Maturity date				6 months
Aptus Management Limited [Member]
Related Party Balances and Transactions (Details) [Line Items]
Services fees		$ 3,205	$ 25,000
Expiry date		Dec. 31, 2023	Dec. 31, 2023
Libra Sciences Limited [Member]
Related Party Balances and Transactions (Details) [Line Items]
Concentration risk threshold percentage									50.00%
CGY Investments Limited [Member]
Related Party Balances and Transactions (Details) [Line Items]
Management services income received							$ 13,333	$ 104,000
Services fees							21,949	171,200
ACC Medical Limited [Member]
Related Party Balances and Transactions (Details) [Line Items]
Services fees							18,359	143,200
Business development							$ 13,018	$ 101,542
Clark Cheng [Member]
Related Party Balances and Transactions (Details) [Line Items]
Shares issued (in Shares) \| shares												117
Clark Cheng [Member] \| Minimum [Member]
Related Party Balances and Transactions (Details) [Line Items]
Equity interest, percentage												93.00%
Clark Cheng [Member] \| Maximum [Member]
Related Party Balances and Transactions (Details) [Line Items]
Equity interest, percentage												92.00%
Aptorum Medical Limited [Member]
Related Party Balances and Transactions (Details) [Line Items]
Shares issued (in Shares) \| shares										119
Aptorum Medical Limited [Member] \| Minimum [Member]
Related Party Balances and Transactions (Details) [Line Items]
Equity interest, percentage										92.00%
Aptorum Medical Limited [Member] \| Maximum [Member]
Related Party Balances and Transactions (Details) [Line Items]
Equity interest, percentage										91.00%
Aeneas Group Limited [Member]
Related Party Balances and Transactions (Details) [Line Items]
Consideration value					$ 1
Line of Credit [Member]
Related Party Balances and Transactions (Details) [Line Items]
Maturity date				6 months

Related Party Balances and Transactions (Details) - Schedule of amounts due from related parties - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Related Party Balances and Transactions (Details) - Schedule of amounts due from related parties [Line Items]
Amounts due from related parties	$ 798,861	$ 3,397,650
Libra Sciences Limited [Member]
Related Party Balances and Transactions (Details) - Schedule of amounts due from related parties [Line Items]
Amounts due from related parties	193,729	4,193
Libra Therapeutics Limited [Member]
Related Party Balances and Transactions (Details) - Schedule of amounts due from related parties [Line Items]
Amounts due from related parties	17,305
Talem Medical Group Limited [Member]
Related Party Balances and Transactions (Details) - Schedule of amounts due from related parties [Line Items]
Amounts due from related parties	587,590
Ian Huen [Member]
Related Party Balances and Transactions (Details) - Schedule of amounts due from related parties [Line Items]
Amounts due from related parties	237
Jurchen Investment Corporation [Member]
Related Party Balances and Transactions (Details) - Schedule of amounts due from related parties [Line Items]
Amounts due from related parties		2,000
CGY Investment Limited [Member]
Related Party Balances and Transactions (Details) - Schedule of amounts due from related parties [Line Items]
Amounts due from related parties		$ 2,000

- Definition

The aggregate amount of receivables to be collected from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth, at the financial statement date. which are usually due within one year (or one business cycle).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
-Paragraph 1B
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org/extlink&oid=120395691&loc=d3e23780-122690

+ Details

Related Party Balances and Transactions (Details) - Schedule of amounts due to related parties - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Related Party Balances and Transactions (Details) - Schedule of amounts due to related parties [Line Items]
Amounts due to related parties	$ 46	$ 11,389
Sabrina Khan [Member]
Related Party Balances and Transactions (Details) - Schedule of amounts due to related parties [Line Items]
Amounts due to related parties	46	844
Darren Lui [Member]
Related Party Balances and Transactions (Details) - Schedule of amounts due to related parties [Line Items]
Amounts due to related parties		3,449
Clark Cheng [Member]
Related Party Balances and Transactions (Details) - Schedule of amounts due to related parties [Line Items]
Amounts due to related parties		5,699
Ian Huen [Member]
Related Party Balances and Transactions (Details) - Schedule of amounts due to related parties [Line Items]
Amounts due to related parties		$ 1,397

- Definition

Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-SubTopic 10
-Section S99
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-Name Accounting Standards Codification
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-URI https://asc.fasb.org/extlink&oid=126975872&loc=SL124442552-122756

+ Details

Related Party Balances and Transactions (Details) - Schedule of related party transactions - USD ($)

6 Months Ended

Jun. 30, 2022

Jun. 30, 2021

Aeneas Group Limited [Member]

Loan from related parties

^[1]

$ 1,000,000

Repayment of loan and interest to related parties

^[1]

1,448,526

Jurchen Investment Corporation [Member]

Loan from related parties

^[1]

2,500,000

Repayment of loan and interest to related parties

^[1]

3,085,097

Interest expenses

^[1]

65,644

Aeneas Technology (Hong Kong) Limited [Member]

Interest expenses

^[1]

60,773

Libra Sciences Limited [Member]

Loan to a related party

^[2]

103,789

Interest incomes

^[2],[3]

2,051

Administrative fees income

^[4]

19,231

Talem Medical Group Limited [Member]

Repayment of loan and interest from a related party

^[3]

2,965,803

Interest incomes

^[2],[3]

139,105

CGY Investments Limited [Member]

Consultant, management and administrative fees

^[5]

114,461

80,000

ACC Medical Limited [Member]

Consultant, management and administrative fees

^[5]

$ 99,472

$ 79,402

[1]	On August 13, 2019, Aptorum Therapeutics Limited (“ATL”), a wholly owned subsidiary of the Company, entered into financing arrangements with Aeneas Group Limited, a related party, and Jurchen Investment Corporation, the ultimate parent of the Group, allowing ATL to access up to a total $15 million in line of credit debt financing. Both line of credits have originally matured on August 12, 2022. ATL and Aeneas Group Limited has mutually agreed to extend the line of credit arrangement further 3 years to August 12, 2025. The interest on the outstanding principal indebtedness is at the rate of 8% per annum. ATL may early repay, in whole or in part, the principal indebtedness and all interest accrued at any time prior to the maturity date without the prior written consent of the lender and without payment of any premium or penalty. As of the date of this condensed consolidated financial statements, the undrawn line of credit facility is $12 million.
[2]	On January 13, 2022, ATL entered a line of credit facility with Libra Sciences Limited to provide up to a total $1 million line of credit for its daily operation. The line of credit will mature on January 12, 2023, extendable for up to 3 years, and the interest on the outstanding principal indebtedness will be at the rate of 10% per annum.
[3]	On November 17, 2021, Aptorum Therapeutics Limited (the “Lender”) entered into a loan agreement with Talem Medical Group Limited (the “Borrower”). According to the loan agreement, the Lender granted a loan of up to AUD4,700,000 for the Borrower for general working capital purposes of the Borrower and its subsidiaries. The loan is interest-bearing at a rate of 10% per annum and secured by the entire issued shares of Talem Medical Group (Australia) Pty Limited held by the Borrower. The loan is initially matured 6 months from the date of the first drawdown. The maturity date is extended for 6 months to the first extended maturity date, and may further extendable for another 6 months to the second extended maturity date, if certain conditions stated in loan agreement are satisfied. As of the date of this condensed consolidated financial statements, AUD800,000 (approximately $554,000) is outstanding from the Borrower following a partial repayment.
[4]	On January 1, 2022, Aptus Management Limited (“AML”), a wholly owned subsidiary of the Company, entered into an administrative management services agreement with Libra Sciences Limited. According to the agreement, AML will provide documentation and administrative services, include but are not limited to human resources and payroll administration, general secretarial and administrative support, and accounting and financial reporting services. AML is entitled to receive a fixed amount of services fees of HKD 25,000 (approximately $3,205) per calendar month with the expiry date on December 31, 2023.
[5]	CGY Investment Limited provided certain consultancy, advisory and management services to the Group on potential investment projects related to healthcare or R&D platforms. CGY Investment Limited is initially entitled to receive HK $104,000 (approximately $13,333) per calendar month plus reimbursement; such the monthly service fee is adjusted to HK$171,200 (approximately US$21,949) with effect from March 1, 2022. The agreement will be remained in effect until 1 month’s notice in writing is given by either party. ACC Medical Limited provided certain consultancy, advisory, and management services to the Group on clinic operations and other related projects for clinics’ business development. ACC Medical Limited is initially entitled to receive HK $101,542 (approximately $13,018) per calendar month plus reimbursement; such monthly service fee is adjusted to HK$143,200 (approximately US$18,359 per month) effective from March 1, 2022. The agreement will be remained in effect until 1 month’s notice in writing is given by either party.

Variable Interest Entity (Details)		1 Months Ended
Variable Interest Entity (Details)	Jan. 13, 2022	Dec. 31, 2021	Dec. 30, 2021	Jun. 30, 2022 USD ($)	Jan. 01, 2022 USD ($)	Jan. 01, 2022 HKD ($)
Variable Interest Entity (Details) [Line Items]
Voting description			On December 30, 2021, three of the Group’s subsidiaries, Libra Sciences Limited (“Libra”, formerly known as Aptorum Pharmaceutical Development Limited), Mios Pharmaceuticals Limited (“Mios”) and Scipio Life Sciences Limited (“Scipio”), issued Class A and Class B ordinary shares to various parties; for each such entity, each Class A ordinary share is entitled to 1 vote and 1 share of economic benefit of the respective company, while each Class B ordinary share is entitled to 10 votes and 0.001 share of economic benefit of the respective company.
Equity investment (in Dollars)				$ 0
Services fees					$ 3,205	$ 25,000
Line of credit facility description	On January 13, 2022, the Group entered a line of credit facility with Libra to provide up to a total $1 million in line of credit debt financing for its daily operation. The line of credit will mature on January 12, 2023, extendable for up to 3 years, and the interest on the outstanding principal indebtedness will be at the rate of 10% per annum.
Libra [Member]
Variable Interest Entity (Details) [Line Items]
Economic interest percentage			97.27%
Voting percentage		31.51%
Mios [Member]
Variable Interest Entity (Details) [Line Items]
Economic interest percentage		97.93%
Voting percentage		36.17%
Scipio [Member]
Variable Interest Entity (Details) [Line Items]
Economic interest percentage		97.93%
Voting percentage		35.06%
Business Combination [Member] \| Libra [Member]
Variable Interest Entity (Details) [Line Items]
Voting power owned percentage			48.33%
Business Combination [Member] \| Mios [Member]
Variable Interest Entity (Details) [Line Items]
Voting power owned percentage			48.39%
Business Combination [Member] \| Scipio [Member]
Variable Interest Entity (Details) [Line Items]
Voting power owned percentage			48.36%

Variable Interest Entity (Details) - Schedule of the carrying value of VIEs’ assets and liabilities - USD ($)	Jun. 30, 2022	Dec. 31, 2021
Assets [Member]
Variable Interest Entity (Details) - Schedule of the carrying value of VIEs’ assets and liabilities [Line Items]
Assets	$ 104,295	$ 5,361
Net Assets [Member]
Variable Interest Entity (Details) - Schedule of the carrying value of VIEs’ assets and liabilities [Line Items]
Net Assets	101,659	3,095
Variable interest [Member] \| Assets [Member]
Variable Interest Entity (Details) - Schedule of the carrying value of VIEs’ assets and liabilities [Line Items]
Assets	288,234	4,195
Variable interest [Member] \| Net Assets [Member]
Variable Interest Entity (Details) - Schedule of the carrying value of VIEs’ assets and liabilities [Line Items]
Net Assets	288,234	4,195
Liabilities [Member]
Variable Interest Entity (Details) - Schedule of the carrying value of VIEs’ assets and liabilities [Line Items]
Liabilities	2,636	2,266
Liabilities [Member] \| Variable interest [Member]
Variable Interest Entity (Details) - Schedule of the carrying value of VIEs’ assets and liabilities [Line Items]
Liabilities
Maximum Exposure to Losses [Member] \| Variable interest [Member]
Variable Interest Entity (Details) - Schedule of the carrying value of VIEs’ assets and liabilities [Line Items]
Maximum Exposure to Losses	$ 288,234	$ 4,195

Lease (Details)	Jun. 30, 2022	Jun. 30, 2021
Lease[Abstract]
Weighted average remaining lease term	1 year 7 months 6 days	1 year 1 month 6 days
Weighted average discount rates	8.00%

Lease (Details) - Schedule of components of finance leases obligation - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Finance lease cost:
Depreciation	$ 23,909	$ 23,909
Interest on lease liabilities	1,105	2,590
Operating lease cost	183,179	212,640
Short-term lease cost	42,716	43,014
Variable lease cost
Sublease income
Total lease cost	250,909	282,153
Cash paid for amounts included in the measurement of lease liabilities
Operating cash flows from operating leases	189,844	206,126
Financing cash flows from finance leases	26,922	26,922
Right-of-use assets obtained in exchange for new operating lease liabilities
Weighted-average remaining lease term – finance leases	4 months 24 days	1 year 4 months 24 days
Weighted-average remaining lease term – operating leases	1 year 7 months 6 days	1 year 1 month 6 days
Weighted-average discount rate – finance leases	2.50%	2.50%
Weighted-average discount rate – operating leases	8.00%	8.00%

Lease (Details) - Schedule of maturity analysis of operating leases liabilities	Jun. 30, 2022 USD ($)
Schedule Of Maturity Analysis Of Operating Leases Liabilities Abstract
2022	$ 188,518
2023	314,366
2024	33,620
Total future undiscounted cash flow	536,504
Less: Discount on operating lease liabilities	(32,949)
Present value of operating lease liabilities	503,555
Less: Current portion of operating lease liabilities	(339,649)
Non-current portion of operating lease liabilities	$ 163,906

Lease (Details) - Schedule of value of finance leases liabilities	Jun. 30, 2022 USD ($)
Schedule Of Value Of Finance Leases Liabilities Abstract
2022	$ 22,435
Total future undiscounted cash flow	22,435
Less: Discount on finance lease liabilities	(329)
Present value of finance lease liabilities	$ 22,106

Ordinary Shares (Details) - USD ($)	1 Months Ended
Ordinary Shares (Details) - USD ($)	May 26, 2021	Mar. 26, 2021	Jun. 30, 2022	Jun. 30, 2021
Ordinary Shares (Details) [Line Items]
Aggregate gross proceeds (in Dollars)	$ 4,000,000
Class A Ordinary Shares [Member]
Ordinary Shares (Details) [Line Items]
Aggregate offering price (in Dollars)		$ 15,000,000
Ordinary shares issued	1,387,925
Ordinary per share (in Dollars per share)	$ 2.882
Ordinary shares percentage	10.00%
Shares issued			63,095	198,125

Share Based Compensation (Details) - USD ($)			6 Months Ended
Share Based Compensation (Details) - USD ($)	Mar. 08, 2022	Mar. 11, 2021	Jun. 30, 2022	Jun. 30, 2021	Jan. 01, 2024	Jan. 01, 2023	Jul. 14, 2022	Jun. 08, 2022	Jan. 01, 2022	Jul. 14, 2021	Jun. 08, 2021
Share Based Compensation (Details) [Line Items]
Options granted (in Shares)	1,531,332	752,185
Excersie price per share	$ 1.34	$ 2.76
Options vested							$ 14,926	$ 18,657	$ 367,950	$ 7,247	$ 9,058
2017 Share Option Plan [Member]
Share Based Compensation (Details) [Line Items]
Exercise Price			$ 1	$ 2.57
Maximum contractual term			12 years 9 months 18 days
Forecast [Member]
Share Based Compensation (Details) [Line Items]
Options vested					$ 748,868	$ 367,930
Forecast [Member] \| Share Option Plan [Member]
Share Based Compensation (Details) [Line Items]
Options vested						$ 748,881
Non-employees [Member] \| Maximum [Member]
Share Based Compensation (Details) [Line Items]
Share-based compensation charges (in Dollars)			$ 452,758
Non-employees [Member] \| Minimum [Member]
Share Based Compensation (Details) [Line Items]
Share-based compensation charges (in Dollars)				$ 230,572
Employees [Member] \| Maximum [Member]
Share Based Compensation (Details) [Line Items]
Share-based compensation charges (in Dollars)			$ 491,696
Employees [Member] \| Minimum [Member]
Share Based Compensation (Details) [Line Items]
Share-based compensation charges (in Dollars)				$ 221,223

Share Based Compensation (Details) - Schedule of the option activity - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Schedule Of The Option Activity Abstract
Number of share options, Outstanding Beginning	1,273,706	717,717
Weighted average exercise price, Outstanding Beginning	$ 3.19	$ 3.76
Remaining contractual term in years, Outstanding Beginning	11 years 3 days	11 years 2 months 19 days
Number of share options, Outstanding, Granted	1,531,332	752,185
Weighted average exercise price, Granted	$ 1.34	$ 2.76
Remaining contractual term in years, Granted	12 years 3 months 18 days	12 years 3 months 14 days
Number of share options, Outstanding, Exercised	(63,095)	(158,125)
Weighted average exercise price, Exercised	$ 2.5	$ 3.79
Aggregate Intrinsic value, Exercised	$ 4,926	$ 15,969
Number of share options, Outstanding, Forfeited	(9,390)	(5,602)
Weighted average exercise price, Forfeited	$ 2.76	$ 2.92
Number of share options, Outstanding, Cancelled	(4,334)
Weighted average exercise price, Cancelled	$ 11.68
Number of share options, Outstanding, Outstanding, Ending	2,728,219	1,306,175
Weighted average exercise price, Outstanding, Ending	$ 2.16	$ 3.18
Remaining contractual term in years, Outstanding, Ending	11 years 3 months 29 days	11 years 6 months
Aggregate Intrinsic value, Ending	$ 45,492	$ 423,411
Number of share options, Outstanding,Exercisable	884,801	298,803
Weighted average exercise price, Exercisable	$ 3.3	$ 4.35
Remaining contractual term in years, Exercisable	10 years 1 month 17 days	10 years 4 months 24 days
Aggregate Intrinsic value, Exercisable	$ 560	$ 48,779

Share Based Compensation (Details) - Schedule of each stock option award is estimated on the date of grant using the Black-Scholes option pricing model - $ / shares	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Schedule Of Each Stock Option Award Is Estimated On The Date Of Grant Using The Black Scholes Option Pricing Model Abstract
Expected volatility	89.55%	97.70%
Risk-free interest rate	1.86%	1.64%
Expected term from grant date (in years), minimum	5 years 7 months 17 days	5 years 7 months 13 days
Expected term from grant date (in years), maximum	6 years 4 months 28 days	6 years 4 months 28 days
Dividend rate
Dilution factor	$ 1	$ 1
Fair value, minimum	0.97	2.51
Fair value, maximum	$ 1.02	$ 2.6

Net Loss Per Share (Details) - Schedule of basic and diluted income loss per share - USD ($)	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Numerator:
Net loss attributable to Aptorum Group Limited	$ (1,885,252)	$ (16,081,424)
Denominator:
Basic and diluted weighted average shares outstanding	35,682,652	34,280,137
Basic and diluted loss per share	$ (0.05)	$ (0.47)

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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+ Details

Net Loss Per Share (Details) - Schedule of basic and diluted income loss per share (Parentheticals) - $ / shares	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Schedule Of Basic And Diluted Income Loss Per Share Abstract
Basic and diluted weighted average share outstanding	35,682,652	34,280,137
Basic and diluted loss per shares	$ (0.05)	$ (0.47)

- Definition

+ References

+ Details

Contingent Payment Obligations (Details) - USD ($)	6 Months Ended
Contingent Payment Obligations (Details) - USD ($)	Jun. 30, 2022	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Non-cancellable purchase commitments	$ 49,166
Milestone payments		$ 59,232

Contingent Payment Obligations (Details) - Schedule of milestone payments are to be made upon achievements of certain conditions	Jun. 30, 2022 USD ($)
Drug molecules: up to the conditions and milestones of
Preclinical to IND filing	$ 282,564
From entering phase 1 to before first commercial sale	22,276,410
First commercial sale	14,982,051
Net sales amount more than certain threshold in a year	70,769,231
Subtotal	108,310,256
Diagnostics technology: up to the conditions and milestones of
Before FDA approval	198,643
Total	$ 108,508,899